House File 209

                                       HOUSE FILE       
                                       BY  TYMESON


    Passed House,  Date               Passed Senate, Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act relating to the repeal of the authorization to impose a
  2    local sales and services tax for school infrastructure
  3    purposes and providing an effective date.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 2342HH 80
  6 mg/sh/8

PAG LIN

  1  1    Section 1.  Section 422E.1, Code 2003, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  4.  a.  This chapter does not apply to any
  1  4 county after the effective date of this Act, except to the
  1  5 extent provided in paragraph "b", and to this extent this
  1  6 chapter is repealed.  Any election on the imposition of the
  1  7 local sales and services tax scheduled to be held on or after
  1  8 the effective date of this Act shall not be held.
  1  9    b.  A county that has voted on and approved prior to April
  1 10 1, 2003, a local sales and services tax for school
  1 11 infrastructure purposes shall impose the tax until the end of
  1 12 the original ten=year period or the date of repeal stated on
  1 13 the ballot proposition.
  1 14    Sec. 2.  EFFECTIVE DATE.  This Act, being deemed of
  1 15 immediate importance, takes effect upon enactment.
  1 16                           EXPLANATION
  1 17    This bill in effect repeals the Code chapter on the local
  1 18 sales and services tax for school infrastructure purposes for
  1 19 those counties that did not vote on and approve prior to April
  1 20 1, 2003, such local tax.  For those counties that have voted
  1 21 on and approved prior to April 1, 2003, the local sales and
  1 22 services tax for school infrastructure, the tax shall be
  1 23 imposed until the end of the original 10=year period or the
  1 24 date of repeal stated on the ballot proposition.
  1 25    The bill takes effect upon enactment.
  1 26 LSB 2342HH 80
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