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1 1 Section 1. Section 422E.1, subsection 3, Code 2003, is
1 2 amended by striking the subsection and inserting in lieu
1 3 thereof the following:
1 4 3. Local sales and services tax moneys received by a
1 5 county for school infrastructure purposes pursuant to this
1 6 chapter shall be utilized for school infrastructure needs.
1 7 For purposes of this chapter, "school infrastructure purposes"
1 8 means those purposes for which a school district is authorized
1 9 to contract indebtedness and issue general obligation bonds
1 10 under chapter 296 or to expend tax revenues under section
1 11 298.3, the payment of principal and interest on general
1 12 obligation bonds issued under chapter 296 or section 298.20 or
1 13 loan agreements under section 297.36, for carrying on public
1 14 educational and recreational activities pursuant to chapter
1 15 300, payments made pursuant to a lease or lease-purchase
1 16 agreement, or the payment of principal and interest on and the
1 17 retirement of bonds issued under section 422E.4.
1 18 Sec. 2. Section 422E.1, Code 2003, is amended by adding
1 19 the following new subsection:
1 20 NEW SUBSECTION. 4. a. This chapter does not apply to any
1 21 county on or after April 1, 2003, except to the extent
1 22 provided in paragraph "b".
1 23 b. A county that has voted on and approved prior to April
1 24 1, 2003, a local sales and services tax for school
1 25 infrastructure purposes shall impose the tax until the end of
1 26 the ten-year period or the date for repeal specified on the
1 27 ballot. A county that has published notice of the ballot
1 28 proposition prior to April 1, 2003, may hold the election and
1 29 if a majority of those voting on the question favor the
1 30 imposition, the county shall impose the local sales and
1 31 services tax for school infrastructure purposes until the end
1 32 of the ten-year period or the date for repeal specified on the
1 33 ballot.
1 34 Sec. 3. NEW SECTION. 422F.1 AUTHORIZATION – RATE OF TAX
1 35 – USE OF REVENUES.
2 1 1. A local option school infrastructure sales tax may be
2 2 imposed by a county on behalf of school districts as provided
2 3 in this chapter.
2 4 If a local option school infrastructure sales tax is
2 5 imposed by a county pursuant to this chapter, a local excise
2 6 tax for school infrastructure at the same rate shall be
2 7 imposed by the county on the purchase price of natural gas,
2 8 natural gas service, electricity, or electric service subject
2 9 to tax under chapter 423 and not exempted from tax by any
2 10 provision of chapter 423. The local excise tax for school
2 11 infrastructure is applicable only to the use of natural gas,
2 12 natural gas service, electricity, or electric service within
2 13 the incorporated and unincorporated areas of the county where
2 14 it is imposed and, except as otherwise provided in this
2 15 chapter, shall be collected and administered in the same
2 16 manner as the local option school infrastructure sales tax.
2 17 For purposes of this chapter, "local option school
2 18 infrastructure sales tax" shall also include the local excise
2 19 tax for school infrastructure.
2 20 2. The maximum rate of tax shall be one percent. The tax
2 21 shall be imposed without regard to any other local sales and
2 22 services tax authorized in chapter 422B, and is repealed at
2 23 the expiration of a period of ten years of imposition or a
2 24 shorter period as provided in the ballot proposition.
2 25 However, all local option school infrastructure sales taxes
2 26 are repealed December 31, 2022. The tax is in lieu of the
2 27 local sales and services tax for school infrastructure
2 28 authorized in chapter 422E.
2 29 3. Local option school infrastructure sales tax moneys
2 30 received by a county pursuant to this chapter shall be
2 31 utilized for school infrastructure purposes or property tax
2 32 relief. For purposes of this chapter, "school infrastructure
2 33 purposes" means those purposes for which a school district is
2 34 authorized to contract indebtedness and issue general
2 35 obligation bonds under chapter 296 or to expend tax revenues
3 1 under section 298.3, the payment of principal and interest on
3 2 general obligation bonds issued under chapter 296 or section
3 3 298.20 or loan agreements under section 297.36, for carrying
3 4 on public educational and recreational activities pursuant to
3 5 chapter 300, payments made pursuant to a lease or lease-
3 6 purchase agreement, or the payment of principal and interest
3 7 on bonds issued under section 422F.5.
3 8 Sec. 4. NEW SECTION. 422F.2 SCHOOL DISTRICT
3 9 INFRASTRUCTURE SALES TAX FUND.
3 10 1. a. A school district infrastructure sales tax fund is
3 11 created as a separate and distinct fund in the state treasury
3 12 under the control of the department of revenue and finance.
3 13 Moneys in the fund include revenues credited to the fund
3 14 pursuant to section 422F.3, subsection 6, from all counties
3 15 that impose the tax, appropriations made to the fund, and
3 16 other moneys deposited into the fund. The moneys credited in
3 17 a fiscal year to the fund shall be distributed as provided in
3 18 paragraph "b".
3 19 b. (1) Each school district located in whole or in part
3 20 in a county that has imposed the local option school
3 21 infrastructure sales tax pursuant to this chapter shall
3 22 receive distributions for each student attending school in the
3 23 county on a per student basis calculated by the director of
3 24 revenue and finance by dividing the moneys available during
3 25 the previous calendar quarter by the combined actual
3 26 enrollment for all school districts receiving distributions
3 27 under this paragraph "b".
3 28 (2) The combined actual enrollment for school districts,
3 29 for purposes of subparagraph (1), shall be calculated by
3 30 adding together the actual enrollment which attend school in
3 31 the county for each school district receiving distributions
3 32 under subparagraph (1) as determined by the department of
3 33 management based on the actual enrollment figures reported by
3 34 October 1 to the department of management by the department of
3 35 education pursuant to section 257.6, subsection 1. The
4 1 combined actual enrollment count shall be forwarded to the
4 2 director of revenue and finance by March 1, annually, for
4 3 purposes of supplying estimated tax payment figures and making
4 4 tax payments pursuant to subsection 2 for the following four
4 5 calendar quarters.
4 6 (3) If a county imposes the tax at a rate of less than one
4 7 percent or for less than a full fiscal year, the amount
4 8 available to the school districts within the county equals a
4 9 ratio of the tax rate divided by one percent multiplied by the
4 10 quotient of the number of quarters the tax is imposed divided
4 11 by four.
4 12 2. a. The director of revenue and finance by April 10
4 13 preceding each fiscal year shall send to each school district
4 14 an estimate of the amount of tax moneys each school district
4 15 will receive for the year and for each quarter of the year.
4 16 At the end of each quarter, the director may revise the
4 17 estimates for the year and remaining quarters.
4 18 b. The director shall remit ninety-five percent of the
4 19 estimated tax receipts collected during the previous calendar
4 20 quarter for the school district to the school district at or
4 21 before the end of the following calendar quarter.
4 22 c. The director shall remit a final payment of the
4 23 remainder of tax moneys due for the fiscal year before
4 24 November 10 of the next fiscal year. If an overpayment has
4 25 resulted during the previous fiscal year, the November payment
4 26 shall be adjusted to reflect any overpayment.
4 27 Sec. 5. NEW SECTION. 422F.3 IMPOSITION BY COUNTY –
4 28 REPEAL.
4 29 1. a. A local option school infrastructure sales tax
4 30 shall be imposed by a county only after an election at which a
4 31 majority of those voting on the question favors imposition. A
4 32 local option school infrastructure sales tax approved by a
4 33 majority vote shall apply to all incorporated and
4 34 unincorporated areas of the county.
4 35 b. Every county that has not voted on and approved prior
5 1 to April 1, 2003, a local sales and services tax for school
5 2 infrastructure purposes under chapter 422E or that has not
5 3 published notice of the ballot proposition prior to April 1,
5 4 2003, and subsequently approved such tax shall submit the
5 5 question of the imposition of a local option school
5 6 infrastructure sales tax at the time of the city regular
5 7 election on November 4, 2003. If the question of imposition
5 8 is not approved by a majority vote, subsequent elections on
5 9 the same question may be held as provided in subsection 2.
5 10 Upon approval of the tax by a majority vote, the tax shall be
5 11 imposed January 1, 2004, in the case of an election held on
5 12 November 4, 2003, or imposed January 1 or July 1 but not
5 13 sooner than ninety days following the favorable election, in
5 14 the case of an election held after November 4, 2003, but
5 15 before September 15, 2021. However, in the case of a county
5 16 that has voted on and approved a local sales and services tax
5 17 for school infrastructure purposes under chapter 422E prior to
5 18 April 1, 2003, or that has published notice of the ballot
5 19 proposition prior to April 1, 2003, and subsequently approved
5 20 such tax, the question of imposition of the tax under this
5 21 section shall specify the date when the tax under this section
5 22 shall become effective. The date shall only be on the date
5 23 specified for the repeal of the tax under chapter 422E, as
5 24 provided in that chapter. Upon the imposition of the tax
5 25 under this section the county's tax imposed under chapter 422E
5 26 is repealed.
5 27 2. After the original election required under subsection
5 28 1, at which the question of the imposition of the tax is not
5 29 approved by a majority, subsequent elections may be held prior
5 30 to September 15, 2021, as follows:
5 31 a. Upon receipt by a county board of supervisors of a
5 32 petition requesting imposition of a local option school
5 33 infrastructure sales tax, signed by eligible electors of the
5 34 whole county equal in number to five percent of the persons in
5 35 the whole county who voted at the last preceding state general
6 1 election, the board shall within thirty days direct the county
6 2 commissioner of elections to submit the question of imposition
6 3 of the tax to the registered voters of the whole county.
6 4 b. Alternatively, the question of imposition of a local
6 5 option school infrastructure sales tax may be proposed by
6 6 motion or motions, requesting such submission, adopted by the
6 7 governing body of a school district or school districts
6 8 located within the county containing a total, or a combined
6 9 total in the case of more than one school district, of at
6 10 least one-half of the population of the county, or by the
6 11 county board of supervisors. Upon adoption of such motion,
6 12 the governing body of a school district shall notify the board
6 13 of supervisors of the adoption of the motion. The county
6 14 board of supervisors shall submit the school districts' motion
6 15 or its own motion to the county commissioner of elections, who
6 16 shall publish notice of the ballot proposition concerning the
6 17 imposition of the local option school infrastructure sales
6 18 tax. A school district motion ceases to be valid at the time
6 19 of the holding of the regular election for the election of
6 20 members of the governing body which adopted the motion.
6 21 c. The method for holding an election as specified in
6 22 paragraphs "a" and "b" also apply to a county that has voted
6 23 on and approved a local sales and services tax for school
6 24 infrastructure purposes under chapter 422E prior to April 1,
6 25 2003, a county that has published notice of the ballot
6 26 proposition to impose the tax under chapter 422E prior to
6 27 April 1, 2003, and subsequently approved such tax, and a
6 28 county that has imposed a local option school infrastructure
6 29 tax under this chapter.
6 30 3. The county commissioner of elections shall submit the
6 31 question of imposition of a local option school infrastructure
6 32 sales tax at a state general election or at a special election
6 33 held at any time other than the time of a city regular
6 34 election. The election shall not be held sooner than sixty
6 35 days after publication of notice of the ballot proposition.
7 1 The state commissioner of elections shall establish by rule
7 2 the form for the ballot proposition which form shall be
7 3 uniform throughout the state.
7 4 4. a. The tax may be repealed or the rate increased, but
7 5 not above one percent, or decreased after an election at which
7 6 a majority of those voting on the question of repeal or rate
7 7 change favored the repeal or rate change. The election at
7 8 which the question of repeal or rate change is offered shall
7 9 be called and held in the same manner and under the same
7 10 conditions as provided in this section for the election on the
7 11 imposition of the tax. The election may be held at any time
7 12 but not sooner than sixty days following publication of the
7 13 ballot proposition. However, the tax shall not be repealed
7 14 before it has been in effect for one year.
7 15 b. (1) Within ten days of the election at which a
7 16 majority of those voting on the question favors the
7 17 imposition, repeal, or change in the rate of the tax, the
7 18 county commissioner of elections shall give written notice of
7 19 the result of the election by sending a copy of the abstract
7 20 of the votes from the favorable election to the director of
7 21 revenue and finance.
7 22 (2) A local option school infrastructure sales tax shall
7 23 not be repealed or reduced in rate if obligations are
7 24 outstanding which are payable as provided in section 422F.6,
7 25 unless funds sufficient to pay the principal, interest, and
7 26 premium, if any, on the outstanding obligations at and prior
7 27 to maturity have been properly set aside and pledged for that
7 28 purpose. However, this subparagraph does not apply to the
7 29 repeal of the tax on December 31, 2022, as specified in
7 30 subsection 5, paragraph "a".
7 31 5. a. Each local option school infrastructure sales tax
7 32 imposed as a result of a favorable election held before
7 33 September 15, 2021, is repealed on December 31, 2022, or on an
7 34 earlier date as provided on the ballot proposition.
7 35 b. A local option school infrastructure sales tax shall be
8 1 repealed June 30 or December 31, but not sooner than ninety
8 2 days, following the favorable election.
8 3 6. The director of revenue and finance shall credit tax
8 4 receipts and interest and penalties from the local option
8 5 school infrastructure sales tax to the school district
8 6 infrastructure sales tax fund created in section 422F.2,
8 7 subsection 1.
8 8 7. Costs of elections held pursuant to this section shall
8 9 be apportioned among school districts within the county on a
8 10 pro rata basis in proportion to the number of registered
8 11 voters in each school district who reside within the county
8 12 and the total number of registered voters within the county.
8 13 Sec. 6. NEW SECTION. 422F.4 COLLECTION AND
8 14 ADMINISTRATION OF TAX.
8 15 1. If a majority of those voting on the question of
8 16 imposition of a local option school infrastructure sales tax
8 17 favors imposition of the tax, the tax shall be imposed by the
8 18 county board of supervisors within the county pursuant to
8 19 section 422F.3, at the rate specified for not more than ten
8 20 years on the gross receipts taxed by the state under chapter
8 21 422, division IV.
8 22 2. The tax shall be imposed on the same basis as the state
8 23 sales and services tax or in the case of the use of natural
8 24 gas, natural gas service, electricity, or electric service on
8 25 the same basis as the state use tax and shall not be imposed
8 26 on the sale of any property or on any service not taxed by the
8 27 state, except the tax shall not be imposed on the gross
8 28 receipts from the sale of motor fuel or special fuel as
8 29 defined in chapter 452A which is consumed for highway use or
8 30 in watercraft or aircraft if the fuel tax is paid on the
8 31 transaction and a refund has not been or will not be allowed,
8 32 on the gross receipts from the rental of rooms, apartments, or
8 33 sleeping quarters which are taxed under chapter 422A during
8 34 the period the hotel and motel tax is imposed, on the gross
8 35 receipts taxed pursuant to chapter 422E during the period the
9 1 tax under chapter 422E is imposed, on the gross receipts from
9 2 the sale of equipment by the state department of
9 3 transportation, on the gross receipts from the sale of self-
9 4 propelled building equipment, pile drivers, motorized
9 5 scaffolding, or attachments customarily drawn or attached to
9 6 self-propelled building equipment, pile drivers, and motorized
9 7 scaffolding, including auxiliary attachments which improve the
9 8 performance, safety, operation, or efficiency of the
9 9 equipment, and replacement parts and are directly and
9 10 primarily used by contractors, subcontractors, and builders
9 11 for new construction, reconstruction, alterations, expansion,
9 12 or remodeling of real property or structures, and on the gross
9 13 receipts from the sale of a lottery ticket or share in a
9 14 lottery game conducted pursuant to chapter 99E and except the
9 15 tax shall not be imposed on the gross receipts from the sale
9 16 or use of natural gas, natural gas service, electricity, or
9 17 electric service in a city or county where the gross receipts
9 18 from the sale of natural gas or electric energy are subject to
9 19 a franchise fee or user fee during the period the franchise or
9 20 user fee is imposed.
9 21 3. The tax is applicable to transactions within the county
9 22 where it is imposed and shall be collected by all persons
9 23 required to collect state gross receipts or local excise
9 24 taxes. However, a person required to collect state retail
9 25 sales tax under chapter 422, division IV, is not required to
9 26 collect the local sales tax on transactions delivered within
9 27 the area where the local sales tax is imposed unless the
9 28 person has physical presence in that taxing area. The amount
9 29 of the sale, for purposes of determining the amount of the
9 30 tax, does not include the amount of any state gross receipts
9 31 or excise taxes or other local option sales or excise taxes.
9 32 A tax permit other than the state tax permit required under
9 33 section 422.53 or 423.10 shall not be required by local
9 34 authorities.
9 35 4. The local option school infrastructure sales tax shall
10 1 be administered as provided in section 422B.9.
10 2 5. Construction contractors may make application to the
10 3 department for a refund of the additional local option school
10 4 infrastructure sales tax paid under this chapter by reason of
10 5 taxes paid on goods, wares, or merchandise under the
10 6 conditions specified in section 422B.11. The refund shall be
10 7 paid by the department from the school district infrastructure
10 8 sales tax fund. The penalty provisions contained in section
10 9 422B.11, subsection 3, shall apply regarding an erroneous
10 10 application for refund of local option school infrastructure
10 11 sales tax paid under this chapter.
10 12 Sec. 7. NEW SECTION. 422F.5 USE OF SCHOOL DISTRICT SALES
10 13 TAX MONEYS.
10 14 1. a. Moneys received by a school district from the
10 15 school district infrastructure sales tax fund under section
10 16 422F.2, subsection 1, paragraph "b", shall be spent for
10 17 property tax relief or infrastructure purposes according to an
10 18 infrastructure plan developed by the board of directors. The
10 19 infrastructure plan may apply to more than one fiscal year,
10 20 but shall be reviewed periodically by the board of directors.
10 21 Prior to adoption of the plan, the board of directors shall
10 22 hold a public hearing on the question of approval of the
10 23 proposed plan. The board shall set forth its proposal and
10 24 shall publish the notice of the time and place of a public
10 25 hearing on the proposed plan. Notice of the time and place of
10 26 the public hearing shall be published not less than ten nor
10 27 more than twenty days before the public hearing in a newspaper
10 28 which is a newspaper of general circulation in the school
10 29 district. At the hearing, or no later than thirty days after
10 30 the date of the hearing, the board shall take action to adopt
10 31 the proposed plan.
10 32 b. If the board adopts the plan, the board shall direct
10 33 the county commissioner of elections to submit the question of
10 34 the approval or disapproval of the infrastructure plan to the
10 35 registered voters of the school district at the next following
11 1 regular school election or a special election. The question
11 2 of the approval or disapproval of the plan may be submitted at
11 3 the time of the election on the question of the imposition of
11 4 the tax. If a majority of those voting on the question favor
11 5 the plan of the board, the moneys received shall be used
11 6 according to the plan beginning with the first fiscal year
11 7 following that election until a change in the plan is approved
11 8 at a subsequent election by a majority of those voting on the
11 9 question. If a majority of those voting on the question at
11 10 the election does not favor the plan of the board, the
11 11 district shall use the moneys received as provided in
11 12 paragraph "c" for the fiscal year.
11 13 If a plan is not approved at an election, the question of
11 14 the approval of the plan or any part of that plan shall not be
11 15 submitted to the registered voters sooner than six months from
11 16 the date the plan or part of the plan was originally
11 17 submitted.
11 18 c. If the infrastructure plan is not approved at an
11 19 election as provided in paragraph "b", or if a plan is not
11 20 approved by the board, moneys received by a school district or
11 21 moneys in excess of those needed for infrastructure purposes
11 22 according to an approved plan shall be used for the fiscal
11 23 year to reduce the following levies including income surtax,
11 24 if any, in the following order:
11 25 (1) Bond levies under sections 298.18 and 298.18A and all
11 26 other debt levies until the moneys received or the levies are
11 27 reduced to zero.
11 28 (2) The regular physical plant and equipment levy under
11 29 section 298.2, until the moneys received or the levy is
11 30 reduced to zero.
11 31 (3) The voter-approved physical plant and equipment levy
11 32 and income surtax, if any, under section 298.2, until the
11 33 moneys received or the levy and income surtax, if any, is
11 34 reduced to zero.
11 35 (4) The public educational and recreational levy under
12 1 section 300.2, until the moneys received or the levy is
12 2 reduced to zero.
12 3 (5) The schoolhouse tax levy under section 278.1,
12 4 subsection 7, Code 1989, until the moneys received or the levy
12 5 is reduced to zero.
12 6 Any money remaining after the reduction of the levies
12 7 specified in this paragraph "c" may be used for any authorized
12 8 infrastructure purpose of the school district.
12 9 2. For purposes of this section, "infrastructure purposes"
12 10 means those purposes for which a school district is authorized
12 11 to contract indebtedness and issue general obligation bonds
12 12 under chapter 296 or to expend tax revenues under section
12 13 298.3, the payment of principal and interest on general
12 14 obligation bonds issued under chapter 296 or section 298.20 or
12 15 loan agreements under section 297.36, for carrying on public
12 16 educational and recreational activities pursuant to chapter
12 17 300, payments made pursuant to a real property lease or lease-
12 18 purchase agreement, or the payment of principal and interest
12 19 on bonds issued under 422F.6.
12 20 3. Notwithstanding any other provision in this section,
12 21 moneys received by a school district from the school district
12 22 infrastructure sales tax fund during the fiscal year beginning
12 23 July 1, 2003, shall be dedicated for property tax relief by
12 24 reducing the levies specified in subsection 1, paragraph "c",
12 25 for taxes payable in the fiscal year beginning July 1, 2004.
12 26 However, if an infrastructure plan is approved at an election
12 27 by the required majority of those voting prior to March 1,
12 28 2004, any amount of such dedicated moneys may be used for the
12 29 purposes specified under the plan.
12 30 Sec. 8. NEW SECTION. 422F.6 BONDING.
12 31 The board of directors of a school district shall be
12 32 authorized to issue negotiable, interest-bearing school bonds,
12 33 without election, and utilize tax receipts derived from the
12 34 local option school infrastructure sales tax for principal and
12 35 interest repayment. Proceeds of the bonds issued pursuant to
13 1 this section shall be utilized solely for school
13 2 infrastructure purposes as defined in section 422F.1,
13 3 subsection 3. Issuance of bonds pursuant to this section
13 4 shall be permitted only in a district which has imposed a
13 5 local option school infrastructure sales tax pursuant to
13 6 section 422F.3. The provisions of sections 298.22 through
13 7 298.24 shall apply regarding the form, rate of interest,
13 8 registration, redemption, and recording of bond issues
13 9 pursuant to this section, with the exception that the maximum
13 10 period during which principal on the bonds is payable shall
13 11 not exceed a ten-year period, or the date of repeal stated on
13 12 the ballot proposition.
13 13 A school district in which a local option school
13 14 infrastructure sales tax has been imposed shall be authorized
13 15 to enter into a chapter 28E agreement with one or more cities
13 16 or a county whose boundaries encompass all or a part of the
13 17 area of the school district. A city or cities entering into a
13 18 chapter 28E agreement shall be authorized to expend its
13 19 designated portion of the local option school infrastructure
13 20 sales tax revenues for any valid purpose permitted in this
13 21 chapter or authorized by the governing body of the city. A
13 22 county entering into a chapter 28E agreement with a school
13 23 district in which a local option school infrastructure sales
13 24 tax has been imposed shall be authorized to expend its
13 25 designated portion of the local option school infrastructure
13 26 sales tax revenues to provide property tax relief within the
13 27 boundaries of the school district located in the county. A
13 28 school district where a local option school infrastructure
13 29 sales tax is imposed is also authorized to enter into a
13 30 chapter 28E agreement with another school district, a
13 31 community college, or an area education agency which is
13 32 located partially or entirely in or is contiguous to the
13 33 county where the tax is imposed. The school district or
13 34 community college shall only expend its designated portion of
13 35 the local option school infrastructure sales tax for
14 1 infrastructure purposes. The area education agency shall only
14 2 expend its designated portion of the local option school
14 3 infrastructure sales tax for infrastructure and maintenance
14 4 purposes.
14 5 The governing body of a city may authorize the issuance of
14 6 bonds which are payable from its designated portion of the
14 7 revenues of the local option school infrastructure sales tax,
14 8 and not from property tax, by following the authorization
14 9 procedures set forth for cities in section 384.83. A city may
14 10 pledge irrevocably any amount derived from its designated
14 11 portions of the revenues of the local option school
14 12 infrastructure sales tax to the support or payment of such
14 13 bonds.
14 14 Sec. 9. NEW SECTION. 422F.7 REPEAL.
14 15 This chapter is repealed June 30, 2023, for fiscal years
14 16 beginning after that date.
14 17 Sec. 10. EFFECTIVE DATE. This Act, being deemed of
14 18 immediate importance, takes effect April 1, 2003.
14 19 EXPLANATION
14 20 Present law provides for counties to impose a local sales
14 21 and services tax for school infrastructure purposes under Code
14 22 chapter 422E. This bill sets a moratorium on imposition by a
14 23 county of such tax. However, those counties that have voted
14 24 on and approved the tax prior to April 1, 2003, may continue
14 25 to impose the tax. In addition, a county that has published
14 26 notice of the ballot proposition prior to April 1, 2003, and
14 27 subsequently approved the tax may impose and continue the tax.
14 28 The bill provides for a new local option school
14 29 infrastructure sales tax under new Code chapter 422F which tax
14 30 is very similar to the present one. Each county that does not
14 31 have a chapter 422E tax in place on April 1, 2003, or has not
14 32 published the ballot proposition by April 1, 2003, and
14 33 approved the chapter 422E tax must hold an election on the
14 34 question of imposing the new tax at the time of the regular
14 35 city election on November 4, 2003. If the question of
15 1 imposition is not approved by a majority of the voters,
15 2 subsequent elections may be held. The imposition of the new
15 3 tax must be on January 1 or July 1. However, for those
15 4 counties that have voted on and approved the tax under Code
15 5 chapter 422E, the new tax cannot take effect until the Code
15 6 chapter 422E tax is repealed. The new local option tax may be
15 7 imposed for a period of up to 10 years. However, all local
15 8 option taxes are repealed December 31, 2022, and the chapter
15 9 is repealed on June 30, 2023.
15 10 Moneys collected from the tax shall be deposited into a
15 11 single statewide fund. School districts located in whole or
15 12 in part in a county that has imposed the new tax will receive
15 13 distributions from the single fund on a per pupil basis.
15 14 Moneys received are to be used for school infrastructure
15 15 purposes according to a plan adopted by the board of directors
15 16 and approved by the voters.
15 17 If a plan is not adopted or approved, the moneys received
15 18 are to be used for property tax relief by reducing the debt
15 19 service levies, then the physical plant and equipment levies,
15 20 then the public educational and recreational levy, and finally
15 21 the previously authorized schoolhouse levy.
15 22 The bill takes effect April 1, 2003.
15 23 LSB 2304SV 80
15 24 mg/cl/14.1
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