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House Amendment 8397

Amendment Text

PAG LIN
  1  1    Amend Senate File 2298, as amended, passed, and
  1  2 reprinted by the Senate, as follows:
  1  3    #1.  Page 190, line 14, by inserting after the word
  1  4 "proposition" the following:  "unless the period is
  1  5 extended as provided in section 422E.2, subsection 5".
  1  6    #2.  Page 190, line 16, by striking the word "The".
  1  7    #3.  Page 190, by striking lines 17 through 20.
  1  8    #4.  Page 191, by inserting before line 11 the
  1  9 following:
  1 10    "Sec.    .  Section 422E.2, subsection 5,
  1 11 paragraphs a and b, Code Supplement 2003, are amended
  1 12 to read as follows:
  1 13    a.  The tax may be repealed, the period of
  1 14 imposition of the tax may be extended for additional
  1 15 periods up to ten years each, or the rate increased,
  1 16 but not above one percent, or decreased, or the use of
  1 17 the revenues changed after an election at which a
  1 18 majority of those voting on the question of repeal,
  1 19 extension, rate change, or change in use favored the
  1 20 repeal, extension, rate change, or change in use.  The
  1 21 election at which the question of repeal, extension,
  1 22 rate change, or change in use is offered shall be
  1 23 called and held in the same manner and under the same
  1 24 conditions as provided in this section for the
  1 25 election on the imposition of the tax.  However, an
  1 26 election on the change in use shall only be held in
  1 27 the school district where the change in use is
  1 28 proposed to occur.  The election may be held at any
  1 29 time but not sooner than sixty days following
  1 30 publication of the ballot proposition.  However, the
  1 31 tax shall not be repealed before it has been in effect
  1 32 for one year.
  1 33    b.  Within ten days of the election at which a
  1 34 majority of those voting on the question favors the
  1 35 imposition, repeal, extension, or change in the rate
  1 36 of the tax, the county auditor shall give written
  1 37 notice of the result of the election by sending a copy
  1 38 of the abstract of the votes from the favorable
  1 39 election to the director of revenue.  Election costs
  1 40 shall be apportioned among school districts within the
  1 41 county on a pro rata basis in proportion to the number
  1 42 of registered voters in each school district who
  1 43 reside within the county and the total number of
  1 44 registered voters within the county.
  1 45    Sec.    .  Section 422E.3, subsection 1, Code
  1 46 Supplement 2003, is amended to read as follows:
  1 47    1.  If a majority of those voting on the question
  1 48 of imposition of a local sales and services tax for
  1 49 school infrastructure purposes favors imposition of
  1 50 the tax, the tax shall be imposed by the county board
  2  1 of supervisors within the county pursuant to section
  2  2 422E.2, at the rate specified for a ten-year duration
  2  3 the period provided in section 422E.1, subsection 2 on
  2  4 the gross receipts taxed by the state under chapter
  2  5 422, division IV.
  2  6    Sec.    .  Section 422E.3A, subsection 2, paragraph
  2  7 a, Code Supplement 2003, is amended to read as
  2  8 follows:
  2  9    a.  A school district that is located in whole or
  2 10 in part in a county that voted on and approved prior
  2 11 to April 1, 2003, the local sales and services tax for
  2 12 school infrastructure purposes and that has a sales
  2 13 tax capacity per student above the guaranteed school
  2 14 infrastructure amount shall receive for the remainder
  2 15 of the unextended term of the tax an amount equal to
  2 16 its pro rata share of the local sales and services tax
  2 17 receipts as provided in section 422E.3, subsection 5,
  2 18 paragraph "d", unless the school board passes a
  2 19 resolution by October 1, 2003, agreeing to receive a
  2 20 distribution pursuant to paragraph "b", subparagraph
  2 21 (1).
  2 22    Sec.    .  Section 422E.3A, subsection 2, paragraph
  2 23 b, subparagraphs (1) and (3), Code Supplement 2003,
  2 24 are amended to read as follows:
  2 25    (1)  A school district that is located in whole or
  2 26 in part in a county that voted on and approved prior
  2 27 to April 1, 2003, the local sales and services tax for
  2 28 school infrastructure purposes and that has a sales
  2 29 tax capacity per student below its guaranteed school
  2 30 infrastructure amount shall receive for the remainder
  2 31 of the unextended term of the tax an amount equal to
  2 32 its pro rata share of the local sales and services tax
  2 33 receipts as provided in section 422E.3, subsection 5,
  2 34 paragraph "d", plus an amount equal to its
  2 35 supplemental school infrastructure amount, unless the
  2 36 school district passes a resolution by October 1,
  2 37 2003, agreeing to receive only an amount equal to its
  2 38 pro rata share as provided in section 422E.3,
  2 39 subsection 5, paragraph "d", in all subsequent years.
  2 40    (3)  A school district that is located in whole or
  2 41 in part in a county that voted on and approved the
  2 42 continuation extension of the tax pursuant to section
  2 43 422E.2, subsection 5, on or after April 1, 2003, the
  2 44 local sales and services tax for school infrastructure
  2 45 purposes shall receive for any extended period an
  2 46 amount equal to its pro rata share of the local sales
  2 47 and services tax receipts as provided in section
  2 48 422E.3, subsection 5, paragraph "d", not to exceed its
  2 49 guaranteed school infrastructure amount.  However, if
  2 50 the school district's pro rata share is less than its
  3  1 guaranteed school infrastructure amount, the district
  3  2 shall receive an additional amount equal to its
  3  3 supplemental school infrastructure amount."
  3  4    #5.  Page 204, line 23, by striking the figure
  3  5 "422E.1,".  
  3  6 
  3  7 
  3  8                               
  3  9 HOFFMAN of Crawford
  3 10 SF 2298.557 80
  3 11 mg/pj
     

Text: H08396                            Text: H08398
Text: H08300 - H08399                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index

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