House
File
760
H-1289
Amend
the
amendment,
H-1204,
to
House
File
760
as
follows:
1
1.
Page
1,
by
striking
line
13
and
inserting
<
person.
2
Sec.
___.
Section
423A.7,
subsection
3,
Code
2019,
is
3
amended
to
read
as
follows:
4
3.
Moneys
received
by
the
city
or
county
from
this
fund
5
shall
be
credited
to
the
general
fund
of
the
city
or
county
,
6
subject
to
the
provisions
of
subsection
4
.
7
Sec.
___.
Section
423A.7,
subsection
4,
paragraphs
a
and
b,
8
Code
2019,
are
amended
by
striking
the
paragraphs
and
inserting
9
in
lieu
thereof
the
following:
10
a.
A
city
or
county
shall
establish
a
hotel
and
motel
tax
11
account
within
the
general
fund
of
the
city
or
county.
All
12
of
the
revenues
received
by
the
city
or
county
pursuant
to
13
subsection
2
shall
be
deposited
into
the
account.
Interest
14
earned
on
revenues
deposited
in
the
account
shall
remain
in
the
15
account
and
be
used
for
the
purposes
specified
in
this
section.
16
b.
(1)
The
governing
authority
of
each
city
or
county
17
which
levies
the
tax
shall
spend
at
least
fifty
percent
of
the
18
revenues
in
the
account
on
the
promotion
of
tourism
in
the
19
city,
county,
or
surrounding
areas.
20
(2)
The
remaining
revenues
not
subject
to
subparagraph
(1)
21
may
be
spent
by
the
city
or
county
which
levies
the
tax
for
any
22
city
or
county
operation
authorized
by
law
as
a
proper
purpose
23
for
the
expenditure
within
statutory
limitations
of
city
or
24
county
revenues
derived
from
ad
valorem
taxes.
25
Sec.
___.
Section
423A.7,
subsection
4,
paragraphs
c
and
e,
26
Code
2019,
are
amended
to
read
as
follows:
27
c.
Any
city
or
county
which
levies
and
collects
the
local
28
hotel
and
motel
tax
authorized
by
section
423A.4
may
pledge
29
irrevocably
an
amount
of
the
revenues
derived
therefrom
for
30
each
of
the
years
the
bonds
remain
outstanding
to
the
payment
31
of
bonds
which
the
city
or
county
may
issue
for
one
or
more
of
32
the
purposes
set
forth
in
paragraph
“a”
“b”
,
subparagraph
(1)
.
33
Any
revenue
pledged
to
the
payment
of
such
bonds
may
shall
be
34
credited
to
the
spending
requirement
of
authorized
pursuant
to
35
-1-
H1204.2049
(2)
88
jm/jh
1/
2
#1.
paragraph
“a”
“b”
,
subparagraph
(2)
.
1
e.
A
city
or
county,
jointly
with
one
or
more
other
cities
2
or
counties
as
provided
in
chapter
28E
,
may
pledge
irrevocably
3
any
amount
derived
from
the
revenues
of
the
local
hotel
and
4
motel
tax
to
the
support
or
payment
of
bonds
issued
for
a
5
project
within
the
purposes
set
forth
in
paragraph
“a”
“b”
,
6
subparagraph
(1),
and
located
within
one
or
more
of
the
7
participatory
cities
or
counties
or
may
apply
the
proceeds
8
of
its
bonds
to
the
support
of
any
such
project.
Revenue
9
so
pledged
or
applied
shall
be
credited
to
the
spending
10
requirement
of
authorized
pursuant
to
paragraph
“a”
“b”
,
11
subparagraph
(2)
.
12
Sec.
___.
NEW
SECTION
.
423A.8
Good-faith
effort
to
collect
13
tax.
14
A
land
use
district,
city,
or
county,
including
a
city
15
or
county
acting
jointly
with
other
local
governments
shall
16
expend
a
portion
of
the
remaining
revenues
of
the
local
hotel
17
and
motel
tax
in
section
423A.7,
subsection
4,
paragraph
“b”
,
18
subparagraph
(2),
for
paid
advertisements
or
public
service
19
announcements
that
disseminate
information
about
the
law
20
requiring
lodging
providers
to
obtain
a
permit
and
to
collect
21
the
state
and
locally
imposed
taxes
under
this
chapter.
>
22
___.
Title
page,
by
striking
lines
1
through
3
and
inserting
23
<
An
Act
relating
to
exemptions
from
hotel
and
motel
taxes
and
24
expenditures
of
local
hotel
and
motel
taxes.
>>
25
2.
By
renumbering
as
necessary.
26
______________________________
WILLS
of
Dickinson
-2-
H1204.2049
(2)
88
jm/jh
2/
2
#2.