Text: HSB00166 Text: HSB00168 Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422B.1, subsection 3, Code 2003, is 1 2 amended to read as follows: 1 3 3. A local option tax shall be imposed only after an 1 4 election at which a majority of those voting on the question 1 5 favors imposition and shall then be imposed until repealed as 1 6 provided in subsection6, paragraph "a"9, as applicable.If1 7the tax is a local vehicle tax imposed by a county, it shall1 8apply to all incorporated and unincorporated areas of the1 9county. If the tax is aA localsales and servicesoption tax 1 10 imposed by a county, itshall only apply to those incorporated 1 11 areas and the unincorporated area of that county in which a 1 12 majority of those voting in the area on the tax favors its 1 13 imposition. For purposes of the localsales and services1 14 option tax, all cities contiguous to each other shall be 1 15 treated as part of one incorporated area and the tax would be 1 16 imposed in each of those contiguous cities only if the 1 17 majority of those voting in the total area covered by the 1 18 contiguous cities favors its imposition. For purposes of the 1 19 localsales and servicesoption tax, a city is not contiguous 1 20 to another city if the only road access between the two cities 1 21 is through another state. 1 22 Sec. 2. Section 422B.1, subsection 4, paragraph a, Code 1 23 2003, is amended by striking the paragraph and inserting in 1 24 lieu thereof the following: 1 25 a. A county board of supervisors shall direct within 1 26 thirty days the county commissioner of elections to submit the 1 27 question of imposition of a local option tax to the registered 1 28 voters of the incorporated and unincorporated areas of the 1 29 county upon receipt of a petition containing the required 1 30 number of signatures requesting imposition of a local option 1 31 tax. The petition shall be signed by eligible electors of the 1 32 incorporated or unincorporated areas of the county where the 1 33 tax is to be imposed equal in number to ten percent of the 1 34 persons in the incorporated or unincorporated areas of the 1 35 county where the tax is to be imposed who voted at the last 2 1 preceding state general election. If a valid petition for 2 2 imposition of a local option tax is received no later than 2 3 thirty days after a motion under paragraph "b" is adopted, the 2 4 contents of the petition shall be used on the ballot. If more 2 5 than one valid petition is received, the earliest received 2 6 petition shall be used. The question of imposition of a local 2 7 option tax shall not be submitted to the registered voters of 2 8 an incorporated or unincorporated area where the tax has 2 9 already been imposed unless it is for imposition following the 2 10 repeal of a local option tax. 2 11 Sec. 3. Section 422B.1, subsection 4, paragraph b, Code 2 12 2003, is amended to read as follows: 2 13 b. The question of the imposition of a localsales and2 14servicesoption tax shall be submitted to the registered 2 15 voters of the incorporated and unincorporated areas of the 2 16 county upon receipt by the county commissioner of elections of 2 17 the motion or motions, requesting such submission, adopted by 2 18 the governing body or bodies of the city or cities located 2 19 within the county or of the county, for the unincorporated 2 20 areas of the county, representing at least one half of the 2 21 population of the county. A motion may only be adopted by a 2 22 governing body one time in each six-month period. Upon 2 23 adoption of such motion, the governing body of the city or 2 24 county, for the unincorporated areas, shall submit the motion 2 25 to the county commissioner of elections and in the case of the 2 26 governing body of the city shall notify the board of 2 27 supervisors of the adoption of the motion. The county 2 28 commissioner of elections shall keep a file on all the motions 2 29 received and, upon reaching the population requirements, shall 2 30 publish notice of the ballot proposition concerning the 2 31 imposition of the localsales and servicesoption tax. A 2 32 motion ceases to be valid at the time of the holding of the 2 33 regular election for the election of members of the governing 2 34 body which adopted the motion. The county commissioner of 2 35 elections shall eliminate from the file any motion that ceases 3 1 to be valid. The manner provided under this paragraph for the 3 2 submission of the question of imposition of a localsales and3 3servicesoption tax is an alternative to the manner provided 3 4 in paragraph "a", unless a valid petition is received no later 3 5 than thirty days after the population requirements of this 3 6 paragraph have been reached and, in that case, the contents of 3 7 the petition shall be used on the ballot. 3 8 Sec. 4. Section 422B.1, subsection 5, Code 2003, is 3 9 amended to read as follows: 3 10 5. The county commissioner of elections shall submit the 3 11 question of imposition of a local option tax at a state 3 12 general election or at a special election held at any time 3 13 other than the time of a city regular election. The election 3 14 shall not be held sooner than sixty days after publication of 3 15 notice of the ballot proposition. The ballot proposition 3 16 shall specify the type and rate of tax andin the case of a3 17vehicle tax the classes that will be exempt and in the case of3 18a local sales and services taxthe date it will be imposed 3 19which date shall not be earlier than ninety days following the3 20election. The ballot proposition shall also specify the 3 21 approximate amount of local option tax revenues that will be 3 22 used for property tax relief and shall contain a statement as 3 23 to the specific purpose or purposes for which the revenues 3 24 shall otherwise be expended. If the county board of 3 25 supervisorsdecides under subsection 6 to specifyor the 3 26 petition specifies a date on which the local optionsales and3 27servicestax shall automatically be repealed, the date of the 3 28 repeal shall also be specified on the ballot.The rate of the3 29vehicle tax shall be in increments of one dollar per vehicle3 30as set by the petition seeking to impose the tax. The rate of3 31a local sales and services tax shall not be more than one3 32percent as set by the governing body.If a petition is 3 33 received, the directions provided to the commissioner of 3 34 elections by the board of supervisors as to the content of the 3 35 ballot shall be substantially similar to the content of the 4 1 petition, including revenue allocation and repeal date. The 4 2 state commissioner of elections shall establish by rule the 4 3 form for the ballot proposition which form shall be uniform 4 4 throughout the state. 4 5 Sec. 5. Section 422B.1, subsection 6, Code 2003, is 4 6 amended by striking the subsection and inserting in lieu 4 7 thereof the following: 4 8 6. a. If a majority of those voting on the question of 4 9 imposition of the local option tax favors imposition of the 4 10 local option tax, the governing body of that county shall 4 11 impose the tax at the rate specified for an unlimited period 4 12 unless a date of repeal is indicated on the ballot. However, 4 13 the county shall not impose the tax in any incorporated area 4 14 or the unincorporated area if the majority of those voting on 4 15 the tax in that area did not favor its imposition. The 4 16 revenues from the local option tax shall be expended in the 4 17 use and in the manner specified on the most recent ballot 4 18 receiving majority approval of the incorporated or 4 19 unincorporated area, as appropriate. 4 20 b. Within ten days of the election at which a majority of 4 21 those voting on the question favors the imposition, repeal, or 4 22 change in use of a local option tax, the county auditor shall 4 23 give written notice by sending a copy of the abstract of the 4 24 votes from the favorable election to the director of revenue 4 25 and finance. 4 26 Sec. 6. Section 422B.1, subsection 7, unnumbered paragraph 4 27 1, Code 2003, is amended by striking the unnumbered paragraph. 4 28 Sec. 7. Section 422B.1, subsection 8, Code 2003, is 4 29 amended to read as follows: 4 30 8.LocalThe local optiontaxestax authorized to be 4 31 imposed as provided in this chapterareis a local sales and 4 32 services taxand a local vehicle tax.The rate of the tax4 33shall be in increments of one dollar per vehicle for a vehicle4 34tax as set on the petition seeking to impose the vehicle tax.4 35 The rate of a local sales and services tax shall not be more 5 1 than one percent as set by the governing body. 5 2 Sec. 8. Section 422B.1, subsection 9, Code 2003, is 5 3 amended by striking the subsection and inserting in lieu 5 4 thereof the following: 5 5 9. a. A local option tax is repealed on the date 5 6 specified on the ballot which imposed the tax. If the ballot 5 7 proposition did not specify a date for the repeal, a local 5 8 option tax shall be repealed as provided in this subsection. 5 9 The use of the revenues from a local option tax may be changed 5 10 as provided in this subsection. 5 11 b. The board of supervisors shall repeal the local option 5 12 tax in the unincorporated areas or in an incorporated area in 5 13 which the tax has been imposed, thirty days after adoption by 5 14 the board of supervisors of its own motion for repeal in the 5 15 unincorporated areas or thirty days after receipt by the board 5 16 of supervisors of a motion adopted by the governing body of 5 17 that incorporated area requesting repeal, unless a petition 5 18 containing the required number of signatures is received by 5 19 the board of supervisors, within thirty days of the adoption 5 20 or receipt of the motion for repeal, seeking an election on 5 21 the approval or disapproval of the repeal of the local option 5 22 tax. The petition shall be signed by eligible electors of the 5 23 unincorporated or incorporated area of the county where the 5 24 tax is to be repealed equal in number to ten percent of the 5 25 persons in the unincorporated or incorporated area of the 5 26 county where the tax is to be repealed who voted at the last 5 27 preceding state general election. Upon receipt of a petition 5 28 seeking an election on the question of repeal, the board of 5 29 supervisors or governing body of the incorporated area shall, 5 30 within thirty days following receipt of the petition, either 5 31 rescind its action to repeal or direct the county commissioner 5 32 of elections to submit the question of approval or disapproval 5 33 of the repeal of the tax to the registered voters of the area 5 34 where the tax is to be repealed. The board of supervisors 5 35 shall repeal the local option tax effective as provided in 6 1 section 422B.9, subsection 1, following the expiration of the 6 2 thirty days allowed for submission of a petition after the 6 3 board of supervisors adopted the repeal motion or the motion 6 4 for repeal was received. If the question of repeal is 6 5 submitted to the registered voters, the board of supervisors 6 6 shall repeal the local option tax as provided in section 6 7 422B.9, subsection 1, following a favorable election. For 6 8 purposes of this subsection, incorporated area includes any 6 9 incorporated city which is contiguous to another incorporated 6 10 city. 6 11 c. The use of the local option tax revenues may be changed 6 12 as follows: 6 13 (1) The governing body of the incorporated area or the 6 14 board of supervisors for the unincorporated area where the 6 15 local option tax is imposed may, upon its own motion, request 6 16 the county commissioner of elections to hold an election in 6 17 the incorporated or unincorporated area, as applicable, on the 6 18 question of the change in use of local option tax revenues. 6 19 The county commissioner of elections shall submit the question 6 20 on the change of use to the registered voters of the 6 21 incorporated or unincorporated area, as applicable. The 6 22 election shall be held as provided in this subsection and 6 23 subsection 5 for the imposition of a local option tax. 6 24 (2) A county board of supervisors shall direct the county 6 25 commissioner of elections to submit the question of change of 6 26 use of local option tax revenues to the registered voters of 6 27 the incorporated or unincorporated areas of the county, as 6 28 applicable, within thirty days of receipt of a petition 6 29 requesting the change in use of local option tax revenues, 6 30 signed by eligible electors of the incorporated or 6 31 unincorporated area of the county where the change in use is 6 32 to occur equal in number to ten percent of the persons in the 6 33 incorporated or unincorporated area of the county where the 6 34 change in use is to occur who voted at the last preceding 6 35 state general election. The election shall be held as 7 1 provided in this subsection and subsection 5 for the 7 2 imposition of a local option tax. 7 3 (3) If more than one petition or motion meeting the 7 4 requirements of this subsection for holding an election on the 7 5 change in use of a local option tax is received or adopted by 7 6 the board of supervisors, the earliest received petition or 7 7 earliest adopted motion shall be used. 7 8 (4) The ballot proposition for a change in use shall list 7 9 the present use of the revenues, the proposed use, and the 7 10 date of the beginning of the fiscal year on and after which 7 11 revenues received will be used for the new use. If a majority 7 12 of those voting in the incorporated or unincorporated area on 7 13 the change in use favors the change, the governing body of the 7 14 incorporated or unincorporated area shall change the use of 7 15 the local option tax beginning with the fiscal year following 7 16 the fiscal year in which the election approving the change in 7 17 use occurred. 7 18 (5) Notwithstanding subparagraph (4), the governing body 7 19 of the incorporated or unincorporated area may provide that a 7 20 change in use of the local option tax shall be effective 7 21 beginning January 1 following the election and the ballot 7 22 proposition shall so state. Notwithstanding subparagraph (4), 7 23 after an election approving a change in use, the governing 7 24 body of the incorporated or unincorporated area may, by 7 25 resolution, provide that the change in use shall be effective 7 26 beginning January 1 following the election if the governor has 7 27 declared a state of emergency or disaster covering the 7 28 incorporated or unincorporated area and the change in use is 7 29 for a capital project required as a result of the emergency or 7 30 disaster. 7 31 Sec. 9. Section 422B.1, subsection 10, Code 2003, is 7 32 amended to read as follows: 7 33 10. Notwithstanding subsection 9 or any other contrary 7 34 provision of this chapter, a local optionsales and services7 35 tax shall not be repealed orreduced in rateits use changed 8 1 and an election shall not be held on the question of repeal or 8 2 change in use if obligations are outstanding which are payable 8 3 as provided in section 422B.12, unless the change in use is 8 4 proposed for the portion of the local option tax for which 8 5 obligations payable as provided in section 422B.12 are not 8 6 outstanding or funds sufficient to pay the principal, 8 7 interest, and premium, if any, on the outstanding obligations 8 8 at and prior to maturity have been properly set aside and 8 9 pledged for that purpose. A governing body shall not incur 8 10 obligations of its allocation under section 422B.10 or 422B.12 8 11 or obligate local option tax revenues in any other manner 8 12 before the imposition of the local option tax has been 8 13 approved and shall not incur obligations or obligate revenues 8 14 after receipt of a petition requesting repeal or change in use 8 15 of the local option tax until the question on the repeal or 8 16 change in use has been voted on. 8 17 Sec. 10. Sections 422B.2, 422B.3, and 422B.4, Code 2003, 8 18 are repealed. 8 19 Sec. 11. EFFECTIVE DATE. This Act, being deemed of 8 20 immediate importance, takes effect upon enactment. 8 21 EXPLANATION 8 22 This bill makes changes to the local option sales tax 8 23 chapter. 8 24 The bill removes redundancies in the law and strikes 8 25 references to the local vehicle tax which is no longer 8 26 imposed. The bill also makes the term "local option tax", in 8 27 reference to the local option sales tax, uniform throughout 8 28 the chapter. 8 29 The bill provides that a petition requesting imposition of 8 30 a local option tax must be signed by eligible electors of the 8 31 incorporated or unincorporated area of the county where the 8 32 tax is to be imposed. The bill increases the petition 8 33 signature requirements from 5 percent to 10 percent of those 8 34 who voted in the last general election in the incorporated or 8 35 unincorporated area of the county where the tax is to be 9 1 imposed. If a valid petition is received within 30 days after 9 2 the board of supervisors has adopted a motion calling for an 9 3 election on imposition of the tax, the contents of the 9 4 petition shall be used on the ballot proposition. If more 9 5 than one petition is received, the earliest received petition 9 6 shall be used. The bill also provides that a motion by a 9 7 governing body calling for an election on imposition of a 9 8 local option tax may only be adopted by a governing body one 9 9 time in each six-month period. The bill provides that if a 9 10 valid petition is filed within 30 days of the submission of 9 11 motions requesting an election on imposition of a local option 9 12 tax by governing bodies representing at least one-half of the 9 13 population of the county, the language of the petition shall 9 14 be used on the ballot. 9 15 The bill provides that a local option tax shall be repealed 9 16 30 days after receipt by the board of supervisors of a motion 9 17 for repeal adopted by the governing body of the area seeking 9 18 repeal, unless a petition is filed within 30 days calling for 9 19 an election on the question of repeal. The governing body 9 20 which filed the motion for repeal shall, within 30 days of 9 21 receipt of the petition, either rescind its motion or call for 9 22 an election on the question of repeal. Petition signature 9 23 requirements are the same as for a petition calling for an 9 24 election on imposition of a local option tax. 9 25 The bill provides that when a change in use of local option 9 26 tax revenues is petitioned for, only eligible electors 9 27 residing in the area where the change in use is proposed may 9 28 sign the petition. The bill provides that the change in use 9 29 is effective for the fiscal year following the fiscal year 9 30 when the election on change in use is held. The bill also 9 31 provides, however, that the governing body may choose January 9 32 1 following the election as the effective date of change in 9 33 use if that date is stated on the ballot proposition approving 9 34 the change in use. A governing body may also provide that a 9 35 change is use is effective January 1 following the election if 10 1 the governor has declared a state of emergency or disaster in 10 2 the area and the change in use is for a capital project 10 3 required as a result of the emergency or disaster. 10 4 The bill provides that a local option tax shall not be 10 5 repealed or its use changed if obligations are outstanding 10 6 which are payable from local option tax revenues unless the 10 7 change in use is proposed for that portion of the local option 10 8 tax revenue for which obligations are not outstanding. The 10 9 bill provides that a governing body shall not obligate local 10 10 option tax revenues until the voters have approved imposition 10 11 of the tax at an election. The bill also provides that a 10 12 governing body shall not obligate local option tax revenues 10 13 after a petition has been received requesting repeal or change 10 14 in use of the tax. 10 15 LSB 1575YC 80 10 16 sc/cf/24.2
Text: HSB00166 Text: HSB00168 Text: HSB00100 - HSB00199 Text: HSB Index Bills and Amendments: General Index Bill History: General Index
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