House Journal: Page 1272: Wednesday, April 23, 2003
12 credit tax receipts and interest and penalties from
13 the local sales and services tax for school
14 infrastructure purposes to an account within the
15 county's local sales and services tax fund, as created
16 in section 422B.10, subsection 1 secure an advanced
17 vision for education fund, as provided in section
18 422E.3A, maintained in the name of the school district
19 or school districts located within the county. If the
20 director is unable to determine from which county any
21 of the receipts were collected, those receipts shall
22 be allocated among the possible counties based on
23 allocation rules adopted by the director.
24 Sec. 6. Section 422E.3, subsection 5, unnumbered
25 paragraph 1, Code 2003, is amended to read as follows:
26 d. (1) If more than one school district, or a
27 portion of a school district, is located within the
28 county, tax receipts shall be remitted to each school
29 district or portion of a school district in which the
30 county tax is imposed in a pro rata share based upon
31 the ratio which the percentage of actual enrollment
32 for the school district that attends school in the
33 county bears to the percentage of the total combined
34 actual enrollments for all school districts that
35 attend school in the county.
36 (2) The combined actual enrollment for a county,
37 for purposes of this section, shall be determined for
38 each county imposing a sales and services tax for
39 school infrastructure purposes by the department of
40 management based on the actual enrollment figures
41 reported by October 1 to the department of management
42 by the department of education pursuant to section
43 257.6, subsection 1. The combined actual enrollment
44 count shall be forwarded to the director of the
45 department of management revenue and finance by March
46 1, annually, for purposes of supplying estimated tax
47 payment figures and making estimated tax payments
48 pursuant to this section for the following fiscal
49 year.
50 e. Notwithstanding the amount of tax receipts
Page 5
1 credited to the account within the secure an advanced
2 vision for education fund maintained in the name of a
3 school district, the amount of tax receipts the school
4 district shall receive from the tax imposed in the
5 county shall be determined as provided in section
6 422E.3A, subsection 2.
7 Sec. 7. Section 422E.3, subsection 7, Code 2003,
8 is amended to read as follows:
9 7. Construction contractors may make application
10 to the department for a refund of the additional local
© 2003 Cornell College and
League of Women Voters of Iowa
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