Senate
File
587
S-3133
Amend
Senate
File
587
as
follows:
1
1.
Page
3,
line
21,
by
striking
<
a
and
b
>
and
inserting
<
a,
2
b,
and
c
>
3
2.
Page
4,
by
striking
lines
4
and
5
and
inserting:
4
<
c.
For
fiscal
years
beginning
on
or
after
July
1,
2023,
5
the
region’s
cash
flow
amount
,
either
reserved
in
the
region’s
6
combined
account
or
reserved
among
all
separate
county
accounts
7
under
the
control
of
the
governing
board,
shall
not
exceed
8
forty
five
percent
of
the
gross
actual
expenditures
from
the
9
combined
account
or
from
all
separate
county
accounts
under
10
control
of
the
governing
board
for
the
fiscal
year
preceding
11
the
fiscal
year
in
progress.
>
12
3.
Page
7,
by
striking
lines
10
through
15
and
inserting:
13
<
Sec.
___.
Section
331.432,
subsection
3,
Code
2021,
is
14
amended
to
read
as
follows:
15
3.
a.
Except
as
authorized
in
section
331.477
,
transfers
16
of
moneys
between
the
county
services
fund
created
pursuant
17
to
section
331.424A
and
any
other
fund
are
prohibited.
This
18
subsection
paragraph
does
not
apply
to
appropriations
made
or
19
the
value
of
in-kind
care
and
treatment
provided
pursuant
to
20
section
347.7,
subsection
1
,
paragraph
“c”
,
Code
2021,
or
to
21
transfers
from
a
county
public
hospital
fund
under
section
22
347.7
.
This
paragraph
is
repealed
July
1,
2022.
23
b.
Payments
or
transfers
of
moneys
from
any
fund
of
the
24
county
to
a
mental
health
and
disability
services
region’s
25
combined
account
under
section
331.391
are
prohibited.
This
26
paragraph
applies
to
fiscal
years
beginning
on
or
after
July
27
1,
2022,
but
does
not
apply
to
transfers
from
a
county
public
28
hospital
fund
under
section
347.7
for
the
fiscal
year
beginning
29
July
1,
2022,
or
the
fiscal
year
beginning
July
1,
2023.
>
30
4.
Page
10,
by
striking
line
3
and
inserting
<
actual
31
expenditures
of
the
region
for
the
fiscal
year
preceding
the
32
fiscal
year
in
progress,
>
33
5.
Page
10,
by
striking
lines
8
and
9
and
inserting
<
the
34
actual
expenditures
of
the
region
for
the
fiscal
year
preceding
35
-1-
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(2)
89
md/jh
1/
17
#1.
#2.
#3.
#4.
the
fiscal
year
in
progress,
but
the
amount
of
the
reduction
1
shall
not
exceed
the
>
2
6.
Page
10,
by
striking
line
23
and
inserting
<
actual
3
expenditures
of
the
region
for
the
fiscal
year
preceding
the
4
fiscal
year
in
progress,
>
5
7.
Page
10,
by
striking
lines
28
and
29
and
inserting
<
the
6
actual
expenditures
of
the
region
for
the
fiscal
year
preceding
7
the
fiscal
year
in
progress,
but
the
amount
of
the
reduction
8
shall
not
exceed
the
>
9
8.
Page
11,
by
striking
lines
6
through
11
and
inserting
10
<
services
region
for
which
the
amount
certified
during
the
11
fiscal
year
under
section
331.391,
subsection
4,
paragraph
“b”
,
12
exceeds
five
percent
of
the
actual
expenditures
of
the
region
13
for
the
fiscal
year
preceding
the
fiscal
year
in
progress,
14
the
remaining
quarterly
payments
of
the
region’s
regional
15
supplement
payment
shall
be
reduced
by
an
amount
equal
to
the
16
amount
by
which
the
region’s
amount
certified
under
section
17
331.391,
subsection
4,
paragraph
“b”
,
exceeds
five
percent
18
of
the
actual
expenditures
of
the
region
for
the
fiscal
year
19
preceding
the
fiscal
year
in
progress,
but
the
amount
of
the
20
reduction
>
21
9.
Page
13,
by
striking
lines
3
through
10
and
inserting
22
<
two
mental
health
and
disability
services
region
governing
23
board
members,
two
mental
health
and
disability
services
region
24
fiscal
officers
or
agents,
a
member
of
the
mental
health
and
25
disability
services
commission
who
is
not
a
governing
board
26
member
or
chief
operating
officer
of
a
mental
health
and
27
disability
services
region,
a
member
of
the
county
finance
28
committee
created
in
chapter
333A
who
is
not
an
elected
29
official,
a
representative
of
a
provider
of
mental
health
or
30
developmental
disabilities
services
selected
from
nominees
31
submitted
by
the
Iowa
association
of
community
providers,
a
32
representative
of
a
provider
of
mental
health
developmental
33
disabilities
services
selected
from
nominees
submitted
by
34
the
Iowa
behavioral
health
association,
one
member
of
the
35
-2-
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(2)
89
md/jh
2/
17
#6.
#7.
#8.
children’s
behavioral
health
system
state
board
who
is
not
a
1
governing
board
member
or
chief
operating
officer
of
a
mental
2
health
and
disability
services
region,
and
two
chief
operating
3
officers
of
>
4
10.
Page
13,
line
18,
by
striking
<
county
of
origin
>
and
5
inserting
<
the
region
to
which
the
member’s
county
belongs
>
6
11.
Page
13,
line
34,
by
striking
<
Basic
>
and
inserting
7
<
In
addition
to
application
and
assistance
requirements
under
8
subsections
6,
7,
and
9,
basic
>
9
12.
Page
14,
by
striking
lines
5
through
7
and
inserting:
10
<
b.
(1)
In
the
fiscal
year
that
commenced
two
years
prior
11
to
the
>
12
13.
Page
14,
line
17,
by
striking
<
gross
>
13
14.
Page
14,
line
22,
by
striking
<
gross
>
14
15.
Page
14,
after
line
25
by
inserting:
15
<
(c)
For
applications
for
assistance
for
fiscal
years
16
beginning
on
or
after
July
1,
2023,
five
percent
of
the
actual
17
expenditures
of
the
mental
health
and
disability
services
18
region
for
the
fiscal
year
that
commenced
two
years
prior
to
19
the
fiscal
year
of
application
for
assistance.
>
20
16.
Page
15,
line
17,
by
striking
<
mandated
>
and
inserting
21
<
core
>
22
17.
Page
15,
line
20,
by
striking
<
consumers’
>
and
inserting
23
<
an
individual’s
>
24
18.
Page
15,
lines
21
and
22,
by
striking
<
a
mobile
crisis
25
team
or
other
critical
emergency
services
>
and
inserting
<
core
26
crisis
services
>
27
19.
Page
15,
by
striking
lines
25
through
27.
28
20.
Page
15,
line
28,
by
striking
<
e.
>
and
inserting
<
d.
>
29
21.
Page
15,
line
29,
by
striking
<
consumers
>
and
inserting
30
<
an
individual
>
31
22.
Page
15,
line
31,
by
striking
<
consumers
>
and
inserting
32
<
individuals
needing
services
and
supports
>
33
23.
Page
16,
line
22,
after
<
commission,
>
by
inserting
<
the
34
children’s
behavioral
health
system
state
board,
>
35
-3-
SF587.1855
(2)
89
md/jh
3/
17
#10.
#11.
#12.
#13.
#14.
#15.
#16.
#17.
#18.
#19.
#20.
#21.
#22.
24.
Page
18,
by
striking
lines
1
through
9
and
inserting:
1
<
Sec.
___.
EFFECTIVE
DATE.
This
division
of
this
Act,
being
2
deemed
of
immediate
importance,
takes
effect
upon
enactment.
>
3
25.
Page
19,
by
striking
lines
14
through
18
and
inserting:
4
<
b.
For
each
fiscal
year
beginning
on
or
after
July
1,
2022,
5
but
before
July
1,
2027,
each
county
treasurer
shall
be
paid
6
by
the
department
of
revenue
an
amount
equal
to
the
sum
of
the
7
commercial
and
industrial
property
tax
replacement
claims
for
8
all
taxing
authorities,
or
portion
thereof,
located
in
the
9
county,
as
calculated
in
subsection
4A.
The
county
treasurer
10
shall
pay
to
each
taxing
authority
the
taxing
authority’s
11
commercial
and
industrial
property
tax
replacement
claim,
or
12
portion
thereof,
as
calculated
in
subsection
4A.
>
13
26.
Page
19,
by
striking
lines
26
and
27
and
inserting:
14
<
b.
On
or
before
July
1,
2022,
the
department
of
management
15
shall
calculate
and
report
to
the
department
of
revenue
>
16
27.
Page
20,
line
24,
by
striking
<
fourteen
>
and
inserting
17
<
twenty-four
>
18
28.
Page
21,
by
striking
lines
27
and
28
and
inserting:
19
<
(3)
The
department
of
management
shall
calculate
and
20
report
to
the
department
of
revenue
the
amount
received
by
>
21
29.
Page
21,
line
31,
by
striking
<
2021
>
and
inserting
22
<
2021,
and
the
portion
of
the
amount
attributable
to
each
23
county
where
the
taxing
authority
is
located,
if
applicable
>
24
30.
Page
22,
line
21,
by
striking
<
4A
>
and
inserting
<
4A,
or
25
portion
thereof,
>
26
31.
Page
22,
line
22,
by
striking
<
taxing
authority
>
27
and
inserting
<
appropriate
county
treasurer,
as
provided
in
28
subsection
2,
paragraph
“b”
,
>
29
32.
Page
22,
line
24,
by
striking
<
The
>
and
inserting
<
After
30
payment
by
the
county
treasurer
to
the
taxing
authority,
the
>
31
33.
Page
25,
by
striking
line
31
and
inserting
<
2023,
and
32
ending
June
30,
2024,
shall
be
expended
by
the
school
>
33
34.
Page
25,
after
line
33
by
inserting:
34
<
Sec.
___.
Section
300.2,
Code
2021,
is
amended
by
adding
35
-4-
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#24.
#25.
#26.
#27.
#28.
#29.
#30.
#31.
#32.
#33.
#34.
the
following
new
subsection:
1
NEW
SUBSECTION
.
4.
a.
A
levy
under
this
chapter
shall
not
2
be
approved
by
the
voters
on
or
after
the
effective
date
of
3
this
division
of
this
Act.
4
b.
If
the
levy
has
not
been
discontinued
under
section
5
300.3,
the
authorization
to
impose
the
levy
under
this
chapter
6
shall
terminate
July
1,
2024.
7
c.
Notwithstanding
subsection
2,
including
a
proposition
8
approved
at
an
election
held
before
the
effective
date
of
this
9
division
of
this
Act,
the
rate
of
a
levy
imposed
by
a
board
of
10
directors
under
this
chapter
for
the
fiscal
year
beginning
July
11
1,
2023,
shall
not
exceed
one-half
of
the
levy
rate
imposed
by
12
the
board
of
directors
for
the
fiscal
year
beginning
July
1,
13
2022.
>
14
35.
Page
26,
line
20,
by
striking
<
This
division
>
and
15
inserting
<
Except
as
otherwise
provided
in
this
division
of
16
this
Act,
this
division
>
17
36.
Page
26,
line
21,
by
striking
<
2022
>
and
inserting
18
<
2024
>
19
37.
Page
26,
after
line
21
by
inserting:
20
<
Sec.
___.
EFFECTIVE
DATE.
The
following,
being
deemed
of
21
immediate
importance,
takes
effect
upon
enactment:
22
The
section
of
this
division
of
this
Act
enacting
section
23
300.2,
subsection
4.
>
24
38.
Page
26,
line
22,
by
striking
<
This
division
>
and
25
inserting
<
Except
for
the
section
of
this
division
of
this
Act
26
enacting
section
300.2,
subsection
4,
this
division
>
27
39.
Page
26,
line
23,
by
striking
<
2022
>
and
inserting
28
<
2024
>
29
40.
Page
26,
line
30,
by
striking
<
2
>
and
inserting
<
1,
30
paragraph
“b”
>
31
41.
By
striking
page
26,
line
31,
through
page
27,
line
2.
32
42.
By
striking
page
29,
line
34,
through
page
30,
line
19,
33
and
inserting:
34
<
Sec.
___.
Section
425.39,
subsection
1,
as
amended
by
2021
35
-5-
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(2)
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#35.
#36.
#37.
#38.
#39.
#40.
#41.
#42.
Iowa
Acts,
House
File
368,
section
33,
is
amended
to
read
as
1
follows:
2
1.
a.
The
elderly
and
disabled
property
tax
credit
fund
is
3
created.
There
is
appropriated
annually
from
the
general
fund
4
of
the
state
to
the
department
of
revenue
to
be
credited
to
the
5
elderly
and
disabled
property
tax
credit
fund,
from
funds
not
6
otherwise
appropriated,
an
amount
sufficient
to
implement
this
7
subchapter
for
credits
for
property
taxes
due
for
claimants
8
described
in
section
425.17,
subsection
2
,
paragraph
“a”
,
9
subparagraph
subparagraphs
(1)
and
(3),
subject
to
paragraph
10
“b”
.
11
b.
Regardless
of
the
amount
of
the
credit
determined
under
12
section
425.23,
subsection
1,
paragraph
“c”
,
the
amount
paid
by
13
the
director
of
revenue
to
each
county
treasurer
for
credits
14
for
claimants
described
under
section
425.17,
subsection
2,
15
paragraph
“a”
,
subparagraph
(3),
shall
not
exceed
the
amount
16
calculated
for
the
claimant
under
section
425.23,
subsection
1,
17
paragraph
“c”
,
subparagraph
(1),
and
section
25B.7,
subsection
18
1,
shall
not
apply
to
the
amount
of
the
credit
in
excess
of
the
19
amount
paid
by
the
director
of
revenue.
>
20
43.
Page
37,
after
line
25
by
inserting:
21
<
DIVISION
___
22
TRANSIT
FUNDING
23
Sec.
___.
Section
28M.3,
subsection
1,
Code
2021,
is
amended
24
to
read
as
follows:
25
1.
A
regional
transit
district
shall
have
all
the
rights,
26
powers,
and
duties
of
a
county
enterprise
pursuant
to
sections
27
331.462
through
331.469
as
they
relate
to
the
purpose
for
28
which
the
regional
transit
district
is
created,
including
29
the
authority
to
issue
revenue
bonds
for
the
establishment,
30
construction,
reconstruction,
repair,
equipping,
remodeling,
31
extension,
maintenance,
and
operation
of
works,
vehicles,
and
32
facilities
of
a
regional
transit
district.
In
addition,
a
33
regional
transit
district,
with
the
approval
of
the
board
of
34
supervisors,
may
issue
general
obligation
bonds
as
an
essential
35
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89
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#43.
county
purpose
pursuant
to
chapter
331,
subchapter
IV,
part
3
,
1
for
the
establishment,
construction,
reconstruction,
repair,
2
equipping,
remodeling,
extension,
maintenance,
and
operation
of
3
works,
vehicles,
and
facilities
of
a
regional
transit
district.
4
Such
general
obligation
bonds
are
payable
from
the
property
tax
5
levy
authorized
in
section
28M.5
and
from
the
transit
hotel
and
6
motel
tax
imposed
under
section
423A.4,
subsection
1,
paragraph
7
“b”
,
if
applicable
.
8
Sec.
___.
Section
28M.4,
subsection
3,
Code
2021,
is
amended
9
to
read
as
follows:
10
3.
A
commission
shall
adopt
and
certify
an
annual
budget
11
for
the
regional
transit
district.
A
commission
in
its
budget
12
shall
allocate
the
revenue
responsibilities
of
each
county
and
13
city
participating
in
the
regional
transit
district
,
subject
14
to
reductions
in
the
maximum
authorized
property
tax
levy
15
rate
under
section
28M.5,
if
applicable
.
A
commission
shall
16
be
considered
a
municipality
for
purposes
of
adopting
and
17
certifying
a
budget
pursuant
to
chapter
24
.
18
Sec.
___.
Section
28M.4,
Code
2021,
is
amended
by
adding
the
19
following
new
subsection:
20
NEW
SUBSECTION
.
4A.
A
commission
may,
following
approval
at
21
election,
impose
a
transit
hotel
and
motel
tax
under
section
22
423A.4,
subsection
1,
paragraph
“b”
.
23
Sec.
___.
Section
28M.4,
subsections
5
and
6,
Code
2021,
are
24
amended
to
read
as
follows:
25
5.
A
commission
shall
levy
for
the
tax
under
section
28M.5
26
and
shall
control
any
tax
revenues
paid
to
the
regional
transit
27
district
the
commission
administers
and
,
including
all
moneys
28
derived
from
the
operation
of
the
regional
transit
district,
29
a
transit
hotel
and
motel
tax
imposed
under
section
423A.4,
30
subsection
1,
paragraph
“b”
,
the
sale
of
its
the
district’s
31
property,
interest
on
investments,
or
from
any
other
source
32
related
to
the
regional
transit
district.
33
6.
Tax
revenues
collected
from
a
regional
transit
district
34
levy
or
a
transit
hotel
and
motel
tax
under
section
423A.4,
35
-7-
SF587.1855
(2)
89
md/jh
7/
17
subsection
1,
paragraph
“b”
,
shall
be
held
by
the
county
1
treasurer.
Before
the
fifteenth
day
of
each
month,
the
county
2
treasurer
shall
send
the
amount
collected
for
each
fund
through
3
the
last
day
of
the
preceding
month
for
direct
deposit
into
4
the
depository
and
account
designated
by
the
commission.
The
5
county
treasurer
shall
send
a
notice
to
the
secretary
of
the
6
commission
or
the
secretary’s
designee
stating
the
amount
7
deposited,
the
date,
the
amount
to
be
credited
to
each
fund
8
according
to
the
budget,
and
the
source
of
the
revenue.
9
Sec.
___.
Section
28M.5,
subsections
1
and
4,
Code
2021,
are
10
amended
to
read
as
follows:
11
1.
a.
The
commission,
with
the
approval
of
the
board
of
12
supervisors
of
participating
counties
and
the
city
council
of
13
participating
cities
in
the
chapter
28E
agreement,
may
,
subject
14
to
the
reductions
required
under
paragraph
“b”
,
levy
annually
a
15
tax
not
to
exceed
ninety-five
cents
per
thousand
dollars
of
the
16
assessed
value
of
all
taxable
property
in
a
regional
transit
17
district
to
the
extent
provided
in
this
section
.
The
chapter
18
28E
agreement
may
authorize
the
commission
to
levy
the
tax
at
19
different
rates
within
the
participating
cities
and
counties
in
20
amounts
sufficient
to
meet
the
revenue
responsibilities
of
such
21
cities
and
counties
as
allocated
in
the
budget
adopted
by
the
22
commission.
However,
for
a
city
participating
in
a
regional
23
transit
district,
the
total
of
all
the
tax
levies
imposed
in
24
the
city
pursuant
to
section
384.12,
subsection
10
,
and
this
25
section
shall
not
exceed
the
aggregate
of
ninety-five
cents
per
26
thousand
dollars
of
the
assessed
value
of
all
taxable
property
27
in
the
participating
city
or
the
levy
rate
determined
under
28
paragraph
“b”
,
whichever
is
less
.
29
b.
(1)
If
a
regional
transit
district
imposes
a
transit
30
hotel
and
motel
tax
under
section
423A.4,
subsection
1,
31
paragraph
“b”
,
the
maximum
levy
rate
authorized
under
this
32
section
shall
be
reduced
as
provided
in
this
paragraph.
For
33
each
fiscal
year
beginning
on
or
after
July
1
following
the
34
first
calendar
year
for
which
the
transit
hotel
and
motel
35
-8-
SF587.1855
(2)
89
md/jh
8/
17
tax
is
imposed
in
the
regional
transit
district,
and
until
1
subparagraph
(4)
applies,
the
levy
rate
imposed
under
this
2
section
shall
not
exceed
a
rate
equal
to
the
rate
that
would
3
be
required
for
the
fiscal
year
beginning
July
1
following
the
4
election
approving
the
transit
hotel
and
motel
tax
to
collect
5
an
amount
equal
to
the
property
taxes
collected
by
the
regional
6
transit
district
for
the
fiscal
year
beginning
July
1
following
7
the
election
approving
the
transit
hotel
and
motel
tax
minus
8
the
amount
of
transit
hotel
and
motel
tax
revenue
received
by
9
the
regional
transit
district
for
the
first
calendar
year
for
10
which
the
transit
hotel
and
motel
tax
is
imposed.
11
(2)
If
the
regional
transit
district
authorizes
the
12
commission
to
levy
the
tax
at
different
rates
within
the
13
participating
cities
and
counties,
as
authorized
under
14
paragraph
“a”
,
the
levy
rate
reduction
required
under
this
15
paragraph
shall
be
applied
by
the
department
of
management
16
to
each
participating
city
and
county
based
upon
the
revenue
17
responsibilities
of
such
cities
and
counties
as
provided
in
the
18
chapter
28E
agreement
on
the
date
the
transit
hotel
and
motel
19
tax
is
approved
at
election.
20
(3)
If
a
regional
transit
district
increases
the
rate
of
the
21
transit
hotel
and
motel
tax,
further
reductions
in
the
maximum
22
authorized
levy
rate
under
this
section
shall
be
implemented
23
in
the
same
manner
as
provided
under
subparagraphs
(1)
and
(2)
24
for
the
reductions
following
initial
imposition
of
the
transit
25
hotel
and
motel
tax.
26
(4)
If
the
regional
transit
district
repeals
the
transit
27
hotel
and
motel
tax,
the
maximum
authorized
levy
rate
shall
be
28
ninety-five
cents
per
thousand
dollars
of
the
assessed
value
29
for
fiscal
years
beginning
after
the
date
of
termination
under
30
section
423A.4,
unless
the
transit
hotel
and
motel
tax
is
31
reinstated.
32
4.
The
proceeds
of
the
tax
levy
and
other
authorized
33
revenues
of
the
regional
transit
district
shall
be
used
for
34
the
operation
and
maintenance
of
a
regional
transit
district,
35
-9-
SF587.1855
(2)
89
md/jh
9/
17
for
payment
of
debt
obligations
of
the
district,
and
for
the
1
creation
of
a
reserve
fund.
The
commission
may
divide
the
2
territory
of
a
regional
transit
district
outside
the
boundaries
3
of
a
city
into
separate
service
areas
and
impose
a
regional
4
transit
district
levy
not
to
exceed
the
maximum
rate
authorized
5
by
this
section
in
each
service
area.
6
Sec.
___.
Section
303.52,
subsection
4,
paragraph
a,
Code
7
2021,
is
amended
to
read
as
follows:
8
a.
The
board
of
trustees
may
by
ordinance
impose
a
local
9
hotel
and
motel
tax
in
accordance
with
chapter
423A
.
10
Sec.
___.
Section
331.402,
subsection
2,
paragraph
f,
Code
11
2021,
is
amended
to
read
as
follows:
12
f.
Impose
a
local
hotel
and
motel
tax
in
accordance
with
13
chapter
423A
.
14
Sec.
___.
Section
384.12,
subsection
10,
Code
2021,
is
15
amended
to
read
as
follows:
16
10.
a.
A
tax
for
the
operation
and
maintenance
of
a
17
municipal
transit
system
or
for
operation
and
maintenance
of
a
18
regional
transit
district,
and
for
the
creation
of
a
reserve
19
fund
for
the
system
or
district,
in
an
amount
not
to
exceed
20
ninety-five
cents
per
thousand
dollars
of
assessed
value
21
each
year
or
the
levy
rate
determined
under
paragraph
“b”
,
22
if
applicable
,
when
the
revenues
from
the
transit
system
or
23
district
are
insufficient
for
such
purposes.
24
b.
(1)
If
the
city
participates
in
a
regional
transit
25
district
under
chapter
28M
that
imposes
a
transit
hotel
and
26
motel
tax
under
section
423A.4,
the
maximum
levy
rate
shall
be
27
the
levy
rate
determined
under
section
28M.5,
subsection
1,
28
paragraph
“b”
.
29
(2)
(a)
If
the
city
imposes
a
transit
hotel
and
motel
tax
30
under
section
423A.4,
the
maximum
levy
rate
shall
be
reduced
as
31
provided
in
this
subparagraph.
For
each
fiscal
year
beginning
32
on
or
after
July
1
following
the
first
calendar
year
for
which
33
the
transit
hotel
and
motel
tax
is
imposed
in
the
city,
and
34
until
subparagraph
division
(c)
applies,
the
levy
rate
imposed
35
-10-
SF587.1855
(2)
89
md/jh
10/
17
under
this
subsection
shall
not
exceed
a
rate
equal
to
the
rate
1
that
would
be
required
for
the
fiscal
year
beginning
July
1
2
following
the
election
approving
the
transit
hotel
and
motel
3
tax
to
collect
an
amount
equal
to
the
property
taxes
collected
4
by
the
city
under
this
subsection
for
the
fiscal
year
beginning
5
July
1
following
the
election
approving
the
transit
hotel
and
6
motel
tax
minus
the
amount
of
transit
hotel
and
motel
tax
7
revenue
received
by
the
city
for
the
first
calendar
year
for
8
which
the
transit
hotel
and
motel
tax
is
imposed.
9
(b)
If
a
city
increases
the
rate
of
the
transit
hotel
and
10
motel
tax,
further
reductions
in
the
maximum
authorized
levy
11
rate
under
this
subsection
shall
be
implemented
in
the
same
12
manner
as
provided
under
subparagraph
division
(a)
for
the
13
reduction
following
initial
imposition
of
the
transit
hotel
and
14
motel
tax.
15
(c)
If
the
city
repeals
the
transit
hotel
and
motel
tax,
16
the
maximum
authorized
levy
rate
shall
be
ninety-five
cents
17
per
thousand
dollars
of
the
assessed
value
for
fiscal
years
18
beginning
after
the
date
of
termination
under
section
423A.4,
19
unless
the
transit
hotel
and
motel
tax
is
reinstated.
20
Sec.
___.
Section
423A.4,
Code
2021,
is
amended
to
read
as
21
follows:
22
423A.4
Locally
imposed
Local
hotel
and
motel
tax
——
transit
23
hotel
and
motel
tax
.
24
1.
a.
A
city,
a
county,
or
a
land
use
district
created
25
under
chapter
303,
subchapter
IV,
may
impose,
by
ordinance
of
26
the
city
council
or
by
resolution
of
the
board
of
supervisors
27
or
by
ordinance
of
the
board
of
trustees,
a
local
hotel
and
28
motel
tax,
at
a
rate
not
to
exceed
seven
percent,
which
shall
29
be
imposed
in
increments
of
one
or
more
full
percentage
points
30
upon
the
sales
price
from
the
renting
of
lodging.
The
tax
31
when
imposed
by
a
city
shall
apply
only
within
the
corporate
32
boundaries
of
that
city,
when
imposed
by
a
county
shall
apply
33
only
outside
incorporated
areas
within
that
county,
and
when
34
imposed
by
a
land
use
district
shall
apply
only
within
the
35
-11-
SF587.1855
(2)
89
md/jh
11/
17
corporate
boundaries
of
that
district.
A
local
hotel
and
motel
1
tax
imposed
by
a
city
or
county
shall
not
be
imposed
within
the
2
corporate
boundaries
of
a
land
use
district
during
any
period
3
of
time
that
the
land
use
district
is
imposing
a
local
hotel
4
and
motel
tax.
5
b.
A
regional
transit
district
or
a
city
that
is
not
6
participating
in
a
regional
transit
district
may
impose,
by
7
resolution
of
the
regional
transit
district
commission
or
by
8
ordinance
of
the
city
council,
a
transit
hotel
and
motel
tax,
9
at
a
rate
not
to
exceed
five
percent,
which
shall
be
imposed
10
in
increments
of
one
or
more
full
percentage
points
upon
the
11
sales
price
from
the
renting
of
lodging.
The
tax
when
imposed
12
by
a
regional
transit
district
shall
apply
only
within
the
13
boundaries
of
the
regional
transit
district
and
may
be
imposed
14
in
addition
to
any
tax
imposed
under
paragraph
“a”
.
The
tax
15
when
imposed
by
a
city
shall
apply
only
within
the
corporate
16
boundaries
of
that
city
and
may
be
imposed
in
addition
to
any
17
tax
imposed
under
paragraph
“a”
.
18
2.
Within
ten
days
of
the
election
at
which
a
majority
of
19
those
voting
on
the
question
favors
the
imposition,
repeal,
20
or
change
in
the
rate
of
the
local
hotel
and
motel
tax
or
the
21
transit
hotel
and
motel
tax
,
the
county
auditor
shall
give
22
written
notice
by
sending
a
copy
of
the
abstract
of
votes
from
23
the
favorable
election
to
the
director
of
revenue.
24
3.
A
local
hotel
and
motel
tax
imposed
by
a
city,
county,
25
or
land
use
district
shall
be
imposed
on
January
1
or
July
26
1,
following
the
notification
of
the
director
of
revenue.
A
27
transit
hotel
and
motel
tax
imposed
by
a
regional
transit
28
district
or
a
city
shall
be
imposed
on
January
1,
following
the
29
notification
of
the
director
of
revenue.
Once
imposed,
the
tax
30
shall
remain
in
effect
at
the
rate
imposed
for
a
minimum
of
31
one
year.
A
local
hotel
and
motel
tax
or
a
transit
hotel
and
32
motel
tax
shall
terminate
only
on
June
30
or
December
31.
At
33
least
forty-five
days
prior
to
the
tax
being
effective
or
prior
34
to
a
revision
in
the
tax
rate
or
prior
to
the
repeal
of
the
35
-12-
SF587.1855
(2)
89
md/jh
12/
17
tax,
a
city,
county,
or
land
use
district
,
or
regional
transit
1
district
shall
provide
notice
by
mail
of
such
action
to
the
2
director
of
revenue.
The
director
shall
have
the
authority
to
3
waive
the
notice
requirement.
4
4.
a.
A
city,
county,
or
land
use
district
shall
impose
5
or
repeal
a
hotel
and
motel
tax
or
increase
or
reduce
the
6
tax
rate
only
after
an
election
at
which
a
majority
of
those
7
voting
on
the
question
favors
imposition,
repeal,
or
change
8
in
rate.
A
regional
transit
district
or
city
shall
impose
or
9
repeal
a
transit
hotel
and
motel
tax
or
increase
or
reduce
the
10
tax
rate
only
after
an
election
at
which
a
majority
of
those
11
voting
on
the
question
favors
imposition,
repeal,
or
change
in
12
rate.
However,
a
local
hotel
and
motel
tax
of
a
city
or
county
13
shall
not
be
repealed
or
reduced
in
rate
if
obligations
are
14
outstanding
which
are
payable
as
provided
in
section
423A.7
,
15
unless
funds
sufficient
to
pay
the
principal,
interest,
and
16
premium,
if
any,
on
the
outstanding
obligations
at
and
prior
17
to
maturity
have
been
properly
set
aside
and
pledged
for
that
18
purpose.
19
b.
(1)
If
the
local
hotel
and
motel
tax
applies
only
within
20
the
corporate
boundaries
of
a
city,
only
the
registered
voters
21
of
the
city
shall
be
permitted
to
vote.
The
election
shall
be
22
held
at
the
time
of
the
regular
city
election
or
at
a
special
23
election
called
for
that
purpose.
24
(2)
If
the
local
hotel
and
motel
tax
applies
only
in
the
25
unincorporated
areas
of
a
county
or
only
within
the
corporate
26
boundaries
of
a
land
use
district,
only
the
registered
voters
27
of
the
unincorporated
areas
of
the
county
or
the
registered
28
voters
of
the
land
use
district,
as
applicable,
shall
be
29
permitted
to
vote.
The
election
shall
be
held
at
the
time
of
30
the
general
election
or
at
a
special
election
called
for
that
31
purpose.
32
(3)
For
a
transit
hotel
and
motel
tax
imposed
by
a
regional
33
transit
district,
only
the
registered
voters
of
the
regional
34
transit
district
shall
be
permitted
to
vote.
The
election
35
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shall
be
held
at
the
time
of
the
general
election
or
the
1
regular
city
election.
2
(4)
For
a
transit
hotel
and
motel
tax
imposed
by
a
city,
3
only
the
registered
voters
of
the
city
shall
be
permitted
to
4
vote.
The
election
shall
be
held
at
the
time
of
the
general
5
election
or
the
regular
city
election.
6
5.
The
locally
imposed
local
hotel
and
motel
tax
and
the
7
transit
hotel
and
motel
tax
shall
be
collected
and
remitted
as
8
provided
in
section
423A.5A
.
9
Sec.
___.
Section
423A.5A,
subsection
3,
Code
2021,
is
10
amended
to
read
as
follows:
11
3.
Unless
otherwise
provided
in
this
section
,
the
12
state-imposed
tax
under
section
423A.3
and
any
locally
,
the
13
local
hotel
and
motel
tax
imposed
tax
under
section
423A.4
,
and
14
the
transit
hotel
and
motel
tax
imposed
under
section
423A.4,
15
shall
be
collected
by
the
lodging
provider
from
the
user
of
16
that
lodging
and
shall
be
remitted
to
the
department.
The
17
lodging
provider
shall
add
the
state-imposed
tax
to
the
sales
18
price
of
the
lodging
and
the
tax,
when
collected,
shall
be
19
stated
as
a
distinct
item,
separate
and
apart
from
the
sales
20
price
of
the
lodging
and
from
the
locally
imposed
tax
taxes
21
imposed
under
section
423A.4
,
if
any.
The
lodging
provider
22
shall
add
the
locally
imposed
each
tax
imposed
under
section
23
423A.4
,
if
any,
to
the
sales
price
of
the
lodging
and
the
tax,
24
when
collected,
shall
be
stated
as
a
distinct
item,
separate
25
and
apart
from
the
sales
price
of
the
lodging
,
and
from
the
26
state-imposed
tax
,
and
from
the
other
taxes
imposed
under
27
section
423A.4
.
28
Sec.
___.
Section
423A.6,
subsections
1,
3,
and
4,
Code
29
2021,
are
amended
to
read
as
follows:
30
1.
The
director
of
revenue
shall
administer
the
state
,
31
and
local
,
and
transit
hotel
and
motel
tax
taxes
as
nearly
as
32
possible
in
conjunction
with
the
administration
of
the
state
33
sales
tax
law,
except
that
portion
of
the
law
which
implements
34
the
streamlined
sales
and
use
tax
agreement.
The
director
35
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shall
provide
appropriate
forms,
or
provide
on
the
regular
1
state
tax
forms,
for
reporting
state
,
and
local
,
and
transit
2
hotel
and
motel
tax
liability.
All
moneys
received
or
refunded
3
one
hundred
eighty
days
after
the
date
on
which
a
city,
county,
4
or
land
use
district
,
or
regional
transit
district,
terminates
5
its
local
hotel
and
motel
tax
or
transit
hotel
and
motel
tax
6
and
all
moneys
received
from
the
state
hotel
and
motel
tax
7
shall
be
deposited
in
or
withdrawn
from
the
general
fund
of
the
8
state.
9
3.
The
director,
in
consultation
with
local
officials,
10
shall
collect
and
account
for
a
local
hotel
and
motel
tax
and
a
11
transit
hotel
and
motel
tax
and
shall
credit
all
revenues
to
12
the
local
transient
guest
tax
fund
created
in
section
423A.7
.
13
Local
authorities
shall
not
require
any
tax
permit
not
required
14
by
the
director
of
revenue.
15
4.
Section
422.25,
subsection
4
,
sections
422.30
,
422.67
,
16
and
422.68
,
section
422.69,
subsection
1
,
sections
422.70
,
17
422.71
,
422.72
,
422.74
,
and
422.75
,
section
423.14,
subsection
18
1
,
and
sections
423.23
,
423.24
,
423.25
,
423.31
,
423.33
,
19
423.35
,
423.37
through
423.42
,
and
423.47
,
consistent
with
the
20
provisions
of
this
chapter
,
apply
with
respect
to
the
taxes
21
authorized
under
this
chapter
,
in
the
same
manner
and
with
22
the
same
effect
as
if
the
state
,
and
local
,
and
transit
hotel
23
and
motel
taxes
were
retail
sales
taxes
within
the
meaning
of
24
those
statutes.
Notwithstanding
this
subsection
,
the
director
25
shall
provide
for
quarterly
filing
of
returns
and
for
other
26
than
quarterly
filing
of
returns
both
as
prescribed
in
section
27
423.31
.
The
director
may
require
all
persons
who
are
engaged
28
in
the
business
of
deriving
any
sales
price
subject
to
tax
29
under
this
chapter
to
register
with
the
department.
All
taxes
30
collected
under
this
chapter
by
a
retailer,
lodging
provider,
31
lodging
facilitator,
lodging
platform,
or
any
other
person
are
32
deemed
to
be
held
in
trust
for
the
state
of
Iowa
and
the
local
33
jurisdictions
imposing
the
taxes.
34
Sec.
___.
Section
423A.7,
subsections
2
and
3,
Code
2021,
35
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are
amended
to
read
as
follows:
1
2.
All
moneys
in
the
local
transient
guest
tax
fund
shall
2
be
remitted
at
least
quarterly
by
the
department,
pursuant
to
3
rules
of
the
director
of
revenue,
to
each
city
in
the
amount
4
collected
under
section
423A.4,
subsection
1,
paragraph
“a”
,
5
from
businesses
in
that
city,
to
each
county
in
the
amount
6
collected
under
section
423A.4,
subsection
1,
paragraph
“a”
,
7
from
businesses
in
the
unincorporated
areas
of
the
county,
and
8
to
each
land
use
district
in
the
amount
collected
under
section
9
423A.4,
subsection
1,
paragraph
“a”
,
from
businesses
in
that
10
land
use
district
,
to
each
regional
transit
district
in
the
11
amount
collected
under
section
423A.4,
subsection
1,
paragraph
12
“b”
,
from
businesses
within
the
boundaries
of
the
regional
13
transit
district
and
to
each
city
in
the
amount
collected
under
14
section
423A.4,
subsection
1,
paragraph
“b”
,
from
businesses
15
in
that
city
.
16
3.
Moneys
received
by
the
city
from
this
fund
collected
17
under
section
423A.4,
subsection
1,
paragraph
“a”
,
shall
be
18
credited
to
the
general
fund
of
the
city,
subject
to
the
19
provisions
of
subsection
4
.
20
Sec.
___.
Section
423A.7,
Code
2021,
is
amended
by
adding
21
the
following
new
subsection:
22
NEW
SUBSECTION
.
6.
a.
The
revenue
derived
by
a
regional
23
transit
district
from
the
transit
hotel
and
motel
tax
24
authorized
by
section
423A.4
shall
be
expended
exclusively
for
25
the
purposes
of
the
regional
transit
district
under
chapter
28M
26
and
shall
result
in
a
reduction
in
the
maximum
levy
rate
for
27
the
regional
transit
district,
as
provided
in
section
28M.5,
28
subsection
1,
paragraph
“b”
.
However,
the
amount
of
revenue
29
derived
by
the
regional
transit
district
in
the
second
calendar
30
year
that
transit
hotel
and
motel
tax
is
imposed
that
exceeds
31
the
amount
of
revenue
derived
by
the
regional
transit
district
32
in
the
first
calendar
year
that
transit
hotel
and
motel
tax
33
is
imposed
shall
be
used
for
property
tax
relief
for
the
levy
34
under
section
28M.5
in
addition
to
the
reduction
to
the
levy
35
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SF587.1855
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89
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17
rate
as
the
result
of
the
revenue
derived
in
the
first
calendar
1
year
that
the
transit
hotel
and
motel
tax
is
imposed.
2
b.
The
revenue
derived
by
a
city
from
the
transit
hotel
3
and
motel
tax
authorized
by
section
423A.4
shall
be
expended
4
exclusively
for
the
operation
and
maintenance
of
a
municipal
5
transit
system
and
shall
result
in
a
reduction
in
the
maximum
6
levy
rate
for
the
city
under
section
384.12,
subsection
10.
7
However,
the
amount
of
revenue
derived
by
the
city
in
the
8
second
calendar
year
that
transit
hotel
and
motel
tax
is
9
imposed
that
exceeds
the
amount
of
revenue
derived
by
the
10
city
in
the
first
calendar
year
that
transit
hotel
and
motel
11
tax
is
imposed
shall
be
used
for
property
tax
relief
for
the
12
levy
under
section
384.12,
subsection
10,
in
addition
to
the
13
reduction
to
the
levy
rate
as
the
result
of
the
revenue
derived
14
in
the
first
calendar
year
that
the
transit
hotel
and
motel
tax
15
is
imposed.
>
16
44.
By
renumbering
as
necessary.
17
______________________________
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#44.