House Journal: Page 1664: Wednesday, April 30, 2003
Page 106
1 behalf of school districts as provided in this
2 chapter.
3 If a local sales and services tax for school
4 infrastructure is imposed by a county pursuant to this
5 chapter, a local excise tax for school infrastructure
6 at the same rate shall be imposed by the county on the
7 purchase price of natural gas, natural gas service,
8 electricity, or electric service subject to tax under
9 chapter 423, subchapter III, and not exempted from tax
10 by any provision of chapter 423, subchapter III. The
11 local excise tax for school infrastructure is
12 applicable only to the use of natural gas, natural gas
13 service, electricity, or electric service within those
14 incorporated and unincorporated areas of the county
15 where it is imposed and, except as otherwise provided
16 in this chapter, shall be collected and administered
17 in the same manner as the local sales and services tax
18 for school infrastructure. For purposes of this
19 chapter, "local sales and services tax for school
20 infrastructure" shall also include the local excise
21 tax for school infrastructure.
22 Sec. . Section 422E.3, subsections 1, 2, and 3,
23 Code 2003, are amended to read as follows:
24 1. If a majority of those voting on the question
25 of imposition of a local sales and services tax for
26 school infrastructure purposes favors imposition of
27 the tax, the tax shall be imposed by the county board
28 of supervisors within the county pursuant to section
29 422E.2, at the rate specified for a ten-year duration
30 on the gross receipts sales price taxed by the state
31 under chapter 422 423, division IV subchapter II.
32 2. The tax shall be imposed on the same basis as
33 the state sales and services tax or in the case of the
34 use of natural gas, natural gas service, electricity,
35 or electric service on the same basis as the state use
36 tax and shall not be imposed on the sale of any
37 property or on any service not taxed by the state,
38 except the tax shall not be imposed on the gross
39 receipts sales price from the sale of motor fuel or
40 special fuel as defined in chapter 452A which is
41 consumed for highway use or in watercraft or aircraft
42 if the fuel tax is paid on the transaction and a
43 refund has not or will not be allowed, on the gross
44 receipts sales price from the rental of rooms,
45 apartments, or sleeping quarters which are taxed under
46 chapter 422A during the period the hotel and motel tax
47 is imposed, on the gross receipts sales price from the
48 sale of equipment by the state department of
49 transportation, on the gross receipts sales price from
50 the sale of self-propelled building equipment, pile
© 2003 Cornell College and
League of Women Voters of Iowa
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