House File 655 H-1446 Amend House File 655 as follows: 1 1. By striking page 1, line 28, through page 2, line 24, and 2 inserting: 3 < c. (1) If the tax is a local sales and services tax 4 imposed by a county, it shall only apply to those incorporated 5 areas and the unincorporated area of that county in which if 6 a majority of those voting in the area on the tax favors its 7 imposition. 8 (2) For purposes of the local sales and services tax, all 9 cities contiguous to each other shall be treated as part of 10 one incorporated area and the tax would be imposed in each of 11 those contiguous cities only if the majority of those voting 12 in the total area covered by the contiguous cities favors its 13 imposition. In the case of a local sales and services tax 14 submitted to the registered voters of two or more contiguous 15 counties as provided in subsection 4, paragraph “c” , all cities 16 contiguous to each other shall be treated as part of one 17 incorporated area, even if the corporate boundaries of one or 18 more of the cities include areas of more than one county, and 19 the tax shall be imposed in each of those contiguous cities 20 only if a majority of those voting on the tax in the total area 21 covered by the contiguous cities favored its imposition. For 22 purposes of the local sales and services tax, a city is not 23 contiguous to another city if the only road access between 24 the two cities is through another state. If the tax is a 25 local sales and services tax imposed by a city, other than a 26 city under subsection 2, it shall only apply to the city if 27 a majority of those voting in the city on the tax favors its 28 imposition. > 29 2. By striking page 2, line 25, through page 3, line 4. 30 3. Page 3, line 7, by striking < (1) > 31 4. By striking page 3, line 21, through page 5, line 34, and 32 inserting: 33 < b. The question of the imposition of a local sales and 34 services tax shall be submitted to the registered voters 35 -1- HF655.2655 (2) 87 md/rj 1/ 5 #1. #2. #3. #4.

of the incorporated and unincorporated areas of the county 1 upon receipt by the county commissioner of elections of the 2 motion or motions, requesting such submission, adopted by 3 the governing body or bodies of the city or cities located 4 within the county or of the county, for the unincorporated 5 areas of the county, representing at least one half of the 6 population of the county. Upon adoption of such motion, the 7 governing body of the city or county, for the unincorporated 8 areas, shall submit the motion to the county commissioner of 9 elections and in the case of the governing body of the city 10 shall notify the board of supervisors of the adoption of the 11 motion. The county commissioner of elections shall keep a file 12 on all the motions received and, upon reaching the population 13 requirements, shall publish notice of the ballot proposition 14 concerning the imposition of the local sales and services tax. 15 A motion ceases to be valid at the time of the holding of the 16 regular election for the election of members of the governing 17 body which adopted the motion. The county commissioner of 18 elections shall eliminate from the file any motion that ceases 19 to be valid. The manner provided under this paragraph for 20 the submission of the question of imposition of a local sales 21 and services tax is an alternative to the manner provided in 22 paragraph “a” . The county board of supervisors shall direct 23 within thirty days the county commissioner of elections to 24 submit the question of imposition of a local sales and services 25 tax to the registered voters of a city or to the registered 26 voters of the unincorporated area of the county upon receipt by 27 the board of supervisors of a petition requesting imposition 28 of a local sales and services tax, signed by eligible electors 29 of the city or eligible electors of the unincorporated area of 30 the county, as applicable, equal in number to five percent of 31 the persons in the applicable city or unincorporated area of 32 the county who voted at the last preceding general election. 33 If more than one valid petition is received for a city or for 34 the unincorporated area of the county, the earliest received 35 -2- HF655.2655 (2) 87 md/rj 2/ 5

petition shall be used. 1 c. Upon receipt of petitions or motions calling for the 2 submission of the question of the imposition of a local sales 3 and services tax as described in paragraph “a” or “b” , the 4 boards of supervisors of two or more contiguous counties in 5 which the question is to be submitted may enter into a joint 6 agreement providing that for purposes of this chapter, a 7 city whose corporate boundaries include areas of more than 8 one county shall be treated as part of the county in which 9 a majority of the residents of the city reside. In such 10 event, the county commissioners of elections from each such 11 county shall cooperate in the selection of a single date upon 12 which the election shall be held, and for all purposes of 13 this chapter relating to the imposition, repeal, change of 14 use, or collection of the tax, such a city shall be deemed to 15 be part of the county in which a majority of the residents 16 of the city reside. A copy of the joint agreement shall be 17 provided promptly to the director of revenue. The question 18 of the imposition of a local sales and services tax shall 19 be submitted to the registered voters of the city or to the 20 registered voters of the unincorporated area of the county 21 upon receipt by the county commissioner of elections of a 22 motion requesting such submission, adopted by the governing 23 body of a city located within the county or of the county 24 for the unincorporated area of the county. Upon adoption 25 of such motion, the governing body of the city or county 26 for the unincorporated area shall submit the motion to the 27 county commissioner of elections. The county commissioner 28 of elections shall publish notice of the ballot proposition 29 concerning the imposition of the local sales and services tax. 30 The manner provided under this paragraph for the submission of 31 the question of imposition of a local sales and services tax is 32 an alternative to the manner provided in paragraph “b” . > 33 5. Page 6, by striking lines 16 through 18 and inserting < If 34 the county board of supervisors or city council, as applicable, 35 -3- HF655.2655 (2) 87 md/rj 3/ 5

decides under > 1 6. Page 8, by striking lines 1 through 3 and inserting < or 2 the city council, as applicable, may direct that the question 3 contain a > 4 7. By striking page 8, line 19, through page 9, line 17, and 5 inserting: 6 < 9. a. In a county that has imposed a local option 7 sales and services tax, the board of supervisors shall, 8 notwithstanding any contrary provision of this chapter, repeal 9 the local option sales and services tax in the unincorporated 10 areas or in an incorporated city area in which the tax has 11 been imposed upon adoption of its own motion for repeal in the 12 unincorporated areas or upon receipt of a motion adopted by 13 the governing body of that incorporated city area requesting 14 repeal. The board of supervisors shall repeal the local 15 option sales and services tax effective on the later of the 16 date of the adoption of the repeal motion or the earliest 17 date specified in section 423B.6, subsection 1. For purposes 18 of this subsection, incorporated city area includes an 19 incorporated city which is contiguous to another incorporated 20 city. In a city that has imposed a local sales and services 21 tax, the governing body of the city shall, notwithstanding any 22 contrary provision of this chapter, repeal the local sales and 23 services tax in the city upon adoption of its own motion for 24 repeal. The governing body of the city shall repeal the local 25 sales and services tax effective on the earliest date specified 26 in section 423B.6, subsection 1, following adoption of the 27 motion. 28 b. In the unincorporated area of the county where the 29 local sales and services tax has been imposed, the board of 30 supervisors shall, notwithstanding any contrary provision of 31 this chapter, repeal the local sales and services tax in the 32 unincorporated area of the county upon adoption of its own 33 motion for repeal. The board of supervisors shall repeal the 34 local sales and services tax effective on the earliest date 35 -4- HF655.2655 (2) 87 md/rj 4/ 5 #6. #7.

specified in section 423B.6, subsection 1, following adoption 1 of the motion. > 2 8. Page 13, by striking lines 19 through 25 and inserting: 3 < b. Each city and each county for the unincorporated area 4 for which the local sales and services tax was approved at 5 election on or after the effective date of this Act shall use 6 not less than fifty percent of the moneys received for property 7 tax relief. > 8 9. Page 14, by striking lines 8 through 10 and inserting 9 < until their repeal pursuant to chapter 423B. > 10 10. By renumbering, redesignating, and correcting internal 11 references as necessary. 12 ______________________________ LENSING of Johnson -5- HF655.2655 (2) 87 md/rj 5/ 5 #8. #9. #10.