Text: SF00334 Text: SF00336 Text: SF00300 - SF00399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422A.1, unnumbered paragraph 8, Code
1 2 2003, is amended to read as follows:
1 3 The tax levied shall be in addition to any state sales tax
1 4 imposed under section 422.43 or countywide lodging tax imposed
1 5 under section 422F.1. Section 422.25, subsection 4, sections
1 6 422.30, 422.48 to 422.52, 422.54 to 422.58, 422.67, 422.68,
1 7 422.69, subsection 1, and sections 422.70 to 422.75,
1 8 consistent with the provisions of this chapter, apply with
1 9 respect to the taxes authorized under this chapter, in the
1 10 same manner and with the same effect as if the hotel and motel
1 11 taxes were retail sales taxes within the meaning of those
1 12 statutes. Notwithstanding this paragraph, the director shall
1 13 provide for quarterly filing of returns as prescribed in
1 14 section 422.51 and for other than quarterly filing of returns
1 15 as prescribed in section 422.51, subsection 2. The director
1 16 may require all persons, as defined in section 422.42, who are
1 17 engaged in the business of deriving gross receipts subject to
1 18 tax under this chapter, to register with the department.
1 19 Sec. 2. Section 422B.8, unnumbered paragraph 1, Code 2003,
1 20 is amended to read as follows:
1 21 A local sales and services tax at the rate of not more than
1 22 one percent may be imposed by a county on the gross receipts
1 23 taxed by the state under chapter 422, division IV. A local
1 24 sales and services tax shall be imposed on the same basis as
1 25 the state sales and services tax or in the case of the use of
1 26 natural gas, natural gas service, electricity, or electric
1 27 service on the same basis as the state use tax and shall not
1 28 be imposed on the sale of any property or on any service not
1 29 taxed by the state, except the tax shall not be imposed on the
1 30 gross receipts from the sale of motor fuel or special fuel as
1 31 defined in chapter 452A which is consumed for highway use or
1 32 in watercraft or aircraft if the fuel tax is paid on the
1 33 transaction and a refund has not or will not be allowed, on
1 34 the gross receipts from the rental of rooms, apartments, or
1 35 sleeping quarters which are taxed under chapter 422A or
2 1 chapter 422F during the period the hotel and motel tax or
2 2 lodging tax is imposed, on the gross receipts from the sale of
2 3 equipment by the state department of transportation, on the
2 4 gross receipts from the sale of self-propelled building
2 5 equipment, pile drivers, motorized scaffolding, or attachments
2 6 customarily drawn or attached to self-propelled building
2 7 equipment, pile drivers, and motorized scaffolding, including
2 8 auxiliary attachments which improve the performance, safety,
2 9 operation, or efficiency of the equipment and replacement
2 10 parts and are directly and primarily used by contractors,
2 11 subcontractors, and builders for new construction,
2 12 reconstruction, alterations, expansion, or remodeling of real
2 13 property or structures, and on the gross receipts from the
2 14 sale of a lottery ticket or share in a lottery game conducted
2 15 pursuant to chapter 99E and except the tax shall not be
2 16 imposed on the gross receipts from the sale or use of natural
2 17 gas, natural gas service, electricity, or electric service in
2 18 a city or county where the gross receipts from the sale of
2 19 natural gas or electric energy are subject to a franchise fee
2 20 or user fee during the period the franchise or user fee is
2 21 imposed. A local sales and services tax is applicable to
2 22 transactions within those incorporated and unincorporated
2 23 areas of the county where it is imposed and shall be collected
2 24 by all persons required to collect state gross receipts taxes.
2 25 However, a person required to collect state retail sales tax
2 26 under chapter 422, division IV, is not required to collect
2 27 local sales and services tax on transactions delivered within
2 28 the area where the local sales and services tax is imposed
2 29 unless the person has physical presence in that taxing area.
2 30 All cities contiguous to each other shall be treated as part
2 31 of one incorporated area and the tax would be imposed in each
2 32 of those contiguous cities only if the majority of those
2 33 voting in the total area covered by the contiguous cities
2 34 favor its imposition.
2 35 Sec. 3. Section 422E.3, subsection 2, Code 2003, is
3 1 amended to read as follows:
3 2 2. The tax shall be imposed on the same basis as the state
3 3 sales and services tax or in the case of the use of natural
3 4 gas, natural gas service, electricity, or electric service on
3 5 the same basis as the state use tax and shall not be imposed
3 6 on the sale of any property or on any service not taxed by the
3 7 state, except the tax shall not be imposed on the gross
3 8 receipts from the sale of motor fuel or special fuel as
3 9 defined in chapter 452A which is consumed for highway use or
3 10 in watercraft or aircraft if the fuel tax is paid on the
3 11 transaction and a refund has not or will not be allowed, on
3 12 the gross receipts from the rental of rooms, apartments, or
3 13 sleeping quarters which are taxed under chapter 422A or
3 14 chapter 422F during the period the hotel and motel tax or
3 15 lodging tax is imposed, on the gross receipts from the sale of
3 16 equipment by the state department of transportation, on the
3 17 gross receipts from the sale of self-propelled building
3 18 equipment, pile drivers, motorized scaffolding, or attachments
3 19 customarily drawn or attached to self-propelled building
3 20 equipment, pile drivers, and motorized scaffolding, including
3 21 auxiliary attachments which improve the performance, safety,
3 22 operation, or efficiency of the equipment, and replacement
3 23 parts and are directly and primarily used by contractors,
3 24 subcontractors, and builders for new construction,
3 25 reconstruction, alterations, expansion, or remodeling of real
3 26 property or structures, and on the gross receipts from the
3 27 sale of a lottery ticket or share in a lottery game conducted
3 28 pursuant to chapter 99E and except the tax shall not be
3 29 imposed on the gross receipts from the sale or use of natural
3 30 gas, natural gas service, electricity, or electric service in
3 31 a city or county where the gross receipts from the sale of
3 32 natural gas or electric energy are subject to a franchise fee
3 33 or user fee during the period the franchise or user fee is
3 34 imposed.
3 35 Sec. 4. NEW SECTION. 422F.1 COUNTYWIDE LODGING TAX.
4 1 A county may impose by resolution of the board of
4 2 supervisors a countywide lodging tax, at a rate not to exceed
4 3 two percent, which shall be imposed in increments of one or
4 4 more full percentage points upon the gross receipts from the
4 5 renting of sleeping rooms, apartments, or sleeping quarters in
4 6 a hotel, motel, inn, public lodging house, rooming house,
4 7 manufactured or mobile home which is tangible personal
4 8 property, or tourist court, or in any place where sleeping
4 9 accommodations are furnished to transient guests for rent,
4 10 whether with or without meals; except the gross receipts from
4 11 the renting of sleeping rooms in dormitories and in memorial
4 12 unions at all universities and colleges located in the state
4 13 of Iowa and the guests of a religious institution if the
4 14 property is exempt under section 427.1, subsection 8, and the
4 15 purpose of renting is to provide a place for a religious
4 16 retreat or function and not a place for transient guests
4 17 generally. The tax when imposed by a county shall apply to
4 18 all incorporated and unincorporated areas within that county.
4 19 "Renting" and "rent" include any kind of direct or indirect
4 20 charge for such sleeping rooms, apartments, or sleeping
4 21 quarters, or their use. However, the tax does not apply to
4 22 the gross receipts from the renting of a sleeping room,
4 23 apartment, or sleeping quarters while rented by the same
4 24 person for a period of more than thirty-one consecutive days.
4 25 Within ten days of the election at which a majority of
4 26 those voting on the question favors the imposition, repeal, or
4 27 change in the rate of the countywide lodging tax, the county
4 28 auditor shall give written notice by sending a copy of the
4 29 abstract of votes from the favorable election to the director
4 30 of revenue and finance.
4 31 A countywide lodging tax shall be imposed on January 1,
4 32 April 1, July 1, or October 1, following the notification of
4 33 the director of revenue and finance. Once imposed, the tax
4 34 shall remain in effect at the rate imposed for a minimum of
4 35 one year. A countywide lodging tax shall terminate only on
5 1 March 31, June 30, September 30, or December 31. At least
5 2 forty-five days prior to the tax being effective or prior to a
5 3 revision in the tax rate, or prior to the repeal of the tax, a
5 4 county shall provide notice by mail of such action to the
5 5 director of revenue and finance.
5 6 A county shall impose a countywide lodging tax or increase
5 7 the tax rate only after an election at which a majority of
5 8 those voting on the question favors imposition or increase.
5 9 The election shall be held countywide and at the time of the
5 10 county's general election or at the time of a special
5 11 election.
5 12 The director of revenue and finance shall administer a
5 13 countywide lodging tax as nearly as possible in conjunction
5 14 with the administration of the state sales tax law. The
5 15 director shall provide appropriate forms, or provide on the
5 16 regular state tax forms, for reporting countywide lodging tax
5 17 liability. All moneys received or refunded one hundred eighty
5 18 days after the date on which a county terminates its
5 19 countywide lodging tax shall be deposited in or withdrawn from
5 20 the general fund of the state.
5 21 The director, in consultation with local officials, shall
5 22 collect and account for a countywide lodging tax and shall
5 23 credit all revenues to the countywide lodging tax fund created
5 24 in section 422F.2.
5 25 No tax permit other than the state tax permit required
5 26 under section 422.53 may be required by local authorities.
5 27 The tax levied shall be in addition to any state sales tax
5 28 imposed under section 422.43 or any local hotel and motel tax
5 29 imposed under section 422A.1. Section 422.25, subsection 4,
5 30 sections 422.30, 422.48 to 422.52, 422.54 to 422.58, 422.67,
5 31 422.68, 422.69, subsection 1, and sections 422.70 to 422.75,
5 32 consistent with the provisions of this chapter, apply with
5 33 respect to the taxes authorized under this chapter, in the
5 34 same manner and with the same effect as if the countywide
5 35 lodging taxes were retail sales taxes within the meaning of
6 1 those statutes. Notwithstanding this paragraph, the director
6 2 shall provide for quarterly filing of returns as prescribed in
6 3 section 422.51 and for other than quarterly filing of returns
6 4 as prescribed in section 422.51, subsection 2. The director
6 5 may require all persons, as defined in section 422.42, who are
6 6 engaged in the business of deriving gross receipts subject to
6 7 tax under this chapter, to register with the department.
6 8 Sec. 5. NEW SECTION. 422F.2 COUNTYWIDE LODGING TAX FUND
6 9 – USE OF REVENUES.
6 10 1. A countywide lodging tax fund is created in the state
6 11 treasury under the control of the department of revenue and
6 12 finance which shall consist of all moneys credited to this
6 13 fund under section 422F.1.
6 14 2. a. All moneys in the countywide lodging tax fund shall
6 15 be remitted at least quarterly by the department of revenue
6 16 and finance, pursuant to rules of the director of revenue and
6 17 finance, to each county in the amount collected from
6 18 businesses in the incorporated and unincorporated areas of the
6 19 county.
6 20 b. Moneys received by the county from this fund shall be
6 21 credited to the special tourism fund of the county.
6 22 3. The special tourism fund shall be administered by a
6 23 five-member county tourism board consisting of a member of the
6 24 board of supervisors, an individual representing rural
6 25 interests, a representative of the tourist attraction industry
6 26 in the county, a representative of city interests, and an at-
6 27 large representative. Each member shall be a representative
6 28 of the county and shall serve at the pleasure of the board of
6 29 supervisors with a term of not more than three years.
6 30 4. Moneys in the special tourism fund shall only be used
6 31 to do any of the following:
6 32 a. Assist the county or a community within the county in
6 33 the development and creation of attractions and tourism
6 34 facilities.
6 35 b. Promote and advertise tourist attractions located in
7 1 the county.
7 2 c. Provide grants or loans to nonprofit organizations that
7 3 promote, advertise, or maintain tourist attractions or
7 4 facilities within the county.
7 5 EXPLANATION
7 6 Present law allows a city or county to impose a local hotel
7 7 and motel tax of up to 7 percent on the renting of lodging
7 8 rooms. The city tax applies to rooms located in the city and
7 9 the county tax applies only to those rooms located in areas
7 10 outside the cities. This bill allows a county to impose a 2
7 11 percent tax countywide. The tax would only be imposed if a
7 12 majority of those voting on the question of imposition at a
7 13 countywide election votes in favor of the imposition. The
7 14 moneys from the tax would be administered by a five-member
7 15 tourism board that may only spend the moneys for development
7 16 and creation of attractions and tourism facilities; for
7 17 promoting and advertising tourist attractions; or for
7 18 providing grants or loans to nonprofit organizations that
7 19 promote, advertise, or maintain tourist attractions or
7 20 facilities.
7 21 LSB 1939XS 80
7 22 mg/pj/5
Text: SF00334 Text: SF00336 Text: SF00300 - SF00399 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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