Text: HF00439 Text: HF00441 Text: HF00400 - HF00499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422A.1, unnumbered paragraphs 1 and 4, 1 2 Code 2003, are amended to read as follows: 1 3 A city or a county acting on behalf of the unincorporated 1 4 areas may impose by ordinance of the city council or by 1 5 resolution of the board of supervisors, if approved by the 1 6 voters as provided in this section, a hotel and motel tax, at 1 7 a rate not to exceed seven percent, which shall be imposed in 1 8 increments of one or more full percentage points upon the 1 9 gross receipts from the renting of sleeping rooms, apartments, 1 10 or sleeping quarters in a hotel, motel, inn, public lodging 1 11 house, rooming house, manufactured or mobile home which is 1 12 tangible personal property, or tourist court, or in any place 1 13 where sleeping accommodations are furnished to transient 1 14 guests for rent, whether with or without meals; except the 1 15 gross receipts from the renting of sleeping rooms in 1 16 dormitories and in memorial unions at all universities and 1 17 colleges located in the state of Iowa and the guests of a 1 18 religious institution if the property is exempt under section 1 19 427.1, subsection 8, and the purpose of renting is to provide 1 20 a place for a religious retreat or function and not a place 1 21 for transient guests generally. The tax when imposed by a 1 22 city shall apply only within the corporate boundaries of that 1 23 city and when imposed by a county shall apply only outside 1 24 incorporated areas within that county. However, a county may 1 25 impose a countywide hotel and motel tax at a rate of one or 1 26 two percent by resolution of the board of supervisors, if a 1 27 countywide vote is held and a majority of those voting on the 1 28 question of imposition vote in favor of the imposition. This 1 29 countywide tax would be in addition to any tax imposed by the 1 30 city or by the county outside of incorporated areas. 1 31 "Renting" and "rent" include any kind of direct or indirect 1 32 charge for such sleeping rooms, apartments, or sleeping 1 33 quarters, or their use. However, the tax does not apply to 1 34 the gross receipts from the renting of a sleeping room, 1 35 apartment, or sleeping quarters while rented by the same 2 1 person for a period of more than thirty-one consecutive days. 2 2 A city or county shall impose a hotel and motel tax or 2 3 increase the tax rate only after an election at which a 2 4 majority of those voting on the question favors imposition or 2 5 increase. However, a hotel and motel tax shall not be 2 6 repealed or reduced in rate if obligations are outstanding 2 7 which are payable as provided in section 422A.2, unless funds 2 8 sufficient to pay the principal, interest, and premium, if 2 9 any, on the outstanding obligations at and prior to maturity 2 10 have been properly set aside and pledged for that purpose. 2 11 The election held by a city shall be held at the time of the 2 12 regular city election or at the time of a special election. 2 13 The election held by a county shall be held at the time of the 2 14 county's general election or at the time of a special 2 15 election. 2 16 Sec. 2. Section 422A.2, subsection 2, Code 2003, is 2 17 amended to read as follows: 2 18 2. All moneys in the local transient guest tax fund shall 2 19 be remitted at least quarterly by the department of revenue 2 20 and finance, pursuant to rules of the director of revenue and 2 21 finance, to each city in the amount collected frombusinesses2 22inthe tax imposed by that city and to each county in the 2 23 amount collected frombusinesses in the unincorporated areas2 24ofthe tax imposed by the county. 2 25 Sec. 3. Section 422A.2, subsection 4, paragraph f, Code 2 26 2003, is amended to read as follows: 2 27 f. A city,ora county acting on behalf of an 2 28 unincorporated area, or a county acting on behalf of the 2 29 entire county may, in lieu of calling an election, institute 2 30 proceedings for the issuance of bonds under this section by 2 31 causing a notice of the proposal to issue the bonds, including 2 32 a statement of the amount and purpose of the bonds, together 2 33 with the maximum rate of interest which the bonds are to bear, 2 34 and the right to petition for an election, to be published at 2 35 least once in a newspaper of general circulation within the 3 1 city,orunincorporated area, or entire county, as applicable, 3 2 at least ten days prior to the meeting at which it is proposed 3 3 to take action for the issuance of the bonds. 3 4 If at any time before the date fixed for taking action for 3 5 the issuance of the bonds, a petition signed by eligible 3 6 electors residing in the city or theunincorporatedarea of 3 7 the county where the tax is imposed equal in number to at 3 8 least three percent of the registered voters of the city or 3 9unincorporatedarea of the county where the tax is imposed is 3 10 filed, asking that the question of issuing the bonds be 3 11 submitted to the registered voters of the city or 3 12unincorporatedarea of the county where the tax is imposed, 3 13 the council or board of supervisorsacting on behalf of an3 14unincorporated areashall either by resolution declare the 3 15 proposal to issue the bonds to have been abandoned or shall 3 16 direct the county commissioner of elections to call a special 3 17 election upon the question of issuing the bonds. 3 18 The proposition of issuing bonds under this section is not 3 19 approved unless the vote in favor of the proposition is equal 3 20 to a majority of the vote cast. 3 21 If no petition is filed, or if a petition is filed and the 3 22 proposition of issuing the bonds is approved at an election, 3 23 the council or board of supervisorsacting on behalf of an3 24unincorporated areamay proceed with the authorization and 3 25 issuance of the bonds. 3 26 Bonds may be issued for the purpose of refunding 3 27 outstanding and previously issued bonds under this subsection 3 28 without otherwise complying with this paragraph. 3 29 EXPLANATION 3 30 This bill authorizes the county to impose a countywide 3 31 hotel and motel tax at a rate of 1 or 2 percent. Present law 3 32 allows a local hotel and motel tax to be imposed up to 7 3 33 percent by a city in that city or by a county in the areas 3 34 outside of any city. 3 35 LSB 2692HH 80 4 1 mg/sh/8
Text: HF00439 Text: HF00441 Text: HF00400 - HF00499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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