Senate File 135 - Introduced



                                       SENATE FILE       
                                       BY  KIBBIE


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

                                      A BILL FOR

  1 An Act relating to the imposition of the local option sales tax
  2    for school infrastructure purposes and including an effective
  3    date.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 1476SS 81
  6 mg/cf/24

PAG LIN



  1  1    Section 1.  Section 423E.2, subsection 1, Code 2005, is
  1  2 amended to read as follows:
  1  3    1.  a.  A Except as provided in paragraph "d", a local
  1  4 sales and services tax shall be imposed by a county only after
  1  5 an election at which a majority of those voting on the
  1  6 question favors imposition.  The effective date shall be
  1  7 either January 1 or July 1 but not sooner than ninety days
  1  8 following the favorable election.  A local sales and services
  1  9 tax approved by a majority vote shall apply to all
  1 10 incorporated and unincorporated areas of that county.
  1 11    b.  A local sales and services tax shall be repealed on
  1 12 either June 30 or December 31 but not sooner than ninety days
  1 13 following the favorable election, if one is held.
  1 14    c.  If a local sales and services tax has been imposed
  1 15 prior to April 1, 2000, and at the time of the election a date
  1 16 for repeal was specified on the ballot, the local sales and
  1 17 services tax may be repealed on that date, notwithstanding
  1 18 paragraph "b".
  1 19    d.  Any county that has not imposed a local sales and
  1 20 services tax pursuant to an election under this section prior
  1 21 to January 1, 2006, shall impose such tax without an election
  1 22 effective January 1, 2006, for a period of ten years.
  1 23    Sec. 2.  Section 423E.4, subsection 2, paragraph b,
  1 24 subparagraph (2), Code 2005, is amended to read as follows:
  1 25    (2)  A school district that is located in whole or in part
  1 26 in a county that voted on and approved on or after April 1,
  1 27 2003, the local sales and services tax for school
  1 28 infrastructure purposes or in a county that imposed the local
  1 29 sales and services tax for school infrastructure purposes
  1 30 pursuant to section 423E.2, subsection 1, paragraph "d", shall
  1 31 receive an amount equal to its pro rata share of the local
  1 32 sales and services tax receipts as provided in section 423E.3,
  1 33 subsection 5, paragraph "d", not to exceed its guaranteed
  1 34 school infrastructure amount.  However, if the school
  1 35 district's pro rata share is less than its guaranteed school
  2  1 infrastructure amount, the district shall receive an
  2  2 additional amount equal to its supplemental school
  2  3 infrastructure amount.
  2  4    Sec. 3.  EFFECTIVE DATE.  This Act, being deemed of
  2  5 immediate importance, takes effect upon enactment.
  2  6                           EXPLANATION
  2  7    This bill requires counties that have not imposed local
  2  8 option sales and services taxes for school infrastructure
  2  9 purposes pursuant to an election by January 1, 2006, to do so,
  2 10 without an election, effective January 1, 2006, for a period
  2 11 of 10 years.  The school districts located in these counties
  2 12 will receive revenues according to the formula used for those
  2 13 districts located in counties that had approved the tax on or
  2 14 after April 1, 2003.
  2 15    The bill takes effect upon enactment.
  2 16 LSB 1476SS 81
  2 17 mg:nh/cf/24