House File 2175 - Introduced



                                       HOUSE FILE       
                                       BY  R. OLSON


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

                                      A BILL FOR

  1 An Act establishing a county courthouse infrastructure and
  2    security fund and program, changing the tax rate on adjusted
  3    gross receipts from certain gambling structures, and providing
  4    an appropriation to the fund from a portion of adjusted gross
  5    receipts from gambling games on gambling structures.
  6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  7 TLSB 5638YH 82
  8 ec/nh/8

PAG LIN



  1  1    Section 1.  Section 99F.11, subsection 2, Code Supplement
  1  2 2007, is amended to read as follows:
  1  3    2.  The tax rate imposed each fiscal year on any amount of
  1  4 adjusted gross receipts over three million dollars shall be as
  1  5 follows:
  1  6    a.  If the licensee is an excursion gambling boat or
  1  7 gambling structure, twenty=two percent.
  1  8    b.  If the licensee is a racetrack enclosure or gambling
  1  9 structure conducting gambling games and another licensee that
  1 10 is an excursion gambling boat or gambling structure is located
  1 11 in the same county, then the following rate, as applicable:
  1 12    (1)  If the licensee of the racetrack enclosure has not
  1 13 been issued a table games license during the fiscal year or if
  1 14 the adjusted gross receipts from gambling games of the
  1 15 racetrack enclosure or gambling structure licensee in the
  1 16 prior fiscal year were less than one hundred million dollars,
  1 17 twenty=two percent.
  1 18    (2)  If the licensee of the racetrack enclosure has been
  1 19 issued a table games license during the fiscal year or prior
  1 20 fiscal year and the adjusted gross receipts from gambling
  1 21 games of the licensee in the prior fiscal year were one
  1 22 hundred million dollars or more, twenty=two percent on
  1 23 adjusted gross receipts received prior to the operational date
  1 24 and twenty=four percent on adjusted gross receipts received on
  1 25 or after the operational date.  For purposes of this
  1 26 subparagraph, the operational date is the date the commission
  1 27 determines table games became operational at the racetrack
  1 28 enclosure.
  1 29    (3)  If the adjusted gross receipts from gambling games of
  1 30 a licensee of a gambling structure in the prior fiscal year
  1 31 were one hundred million dollars or more, twenty=four percent.
  1 32    c.  If the licensee is a racetrack enclosure or gambling
  1 33 structure conducting gambling games and no licensee that is an
  1 34 excursion gambling boat or gambling structure is located in
  1 35 the same county, twenty=four percent.
  2  1    Sec. 2.  Section 99F.11, subsection 3, Code Supplement
  2  2 2007, is amended by adding the following new paragraph:
  2  3    NEW PARAGRAPH.  ee.  Two percent of the adjusted gross
  2  4 receipts over three million dollars from gambling structures
  2  5 with a tax rate of twenty=four percent shall be deposited in
  2  6 the county courthouse infrastructure and security fund created
  2  7 in section 602.1304A.
  2  8    Sec. 3.  NEW SECTION.  602.1304A COUNTY COURTHOUSE
  2  9 INFRASTRUCTURE AND SECURITY PROGRAM AND FUND.
  2 10    1.  A county courthouse infrastructure and security fund is
  2 11 created in the state treasury under the authority of the
  2 12 supreme court to be used to fund a county courthouse
  2 13 infrastructure and security program.  The fund shall be
  2 14 separate from the general fund of the state and the balance in
  2 15 the fund shall not be considered part of the balance of the
  2 16 general fund of the state.  Notwithstanding section 8.33,
  2 17 moneys in the fund that remain unencumbered or unobligated at
  2 18 the close of the fiscal year shall not revert but shall remain
  2 19 available for expenditure for the purposes designated until
  2 20 the close of the succeeding fiscal year.  Notwithstanding
  2 21 section 12C.7, subsection 2, interest or earnings on moneys in
  2 22 the fund shall be credited in the fund.
  2 23    2.  A county courthouse infrastructure and security program
  2 24 is created to make grants to counties for the purpose of
  2 25 providing and improving courthouse infrastructure and
  2 26 security.  The moneys may be used by the county for courthouse
  2 27 infrastructure projects and the purchase of security equipment
  2 28 and building enhancements that improve courthouse security.
  2 29 The supreme court shall establish a commission to administer
  2 30 the grant program including reviewing applications for grants
  2 31 and awarding grants.  The state court administrator shall
  2 32 disburse the grants awarded by the commission.  The commission
  2 33 shall consist of members who have an interest in courthouse
  2 34 infrastructure and security.  Members shall be selected by the
  2 35 supreme court and are to include but are not limited to:  a
  3  1 county sheriff, a county attorney, an emergency management
  3  2 coordinator, an attorney in private practice, a county
  3  3 supervisor, a district judge, a district associate judge, a
  3  4 magistrate, an employee of the state public defender, a clerk
  3  5 of the district court, a chief judge, a court administrator,
  3  6 and a person who has expertise or a professional interest in
  3  7 security.  In selecting the members of the commission the
  3  8 supreme court shall consult with any professional organization
  3  9 or agency that represents the respective members prior to
  3 10 selecting a member.  The supreme court shall prescribe rules
  3 11 to implement this subsection.
  3 12                           EXPLANATION
  3 13    This bill establishes a county courthouse infrastructure
  3 14 and security program and fund and provides funding for the
  3 15 program through an increase in the tax on certain gambling
  3 16 structures.
  3 17    Code section 99F.11 is amended to provide that the adjusted
  3 18 gross receipts tax on gambling structures shall be the same as
  3 19 for racetrack enclosures.  The bill provides that the tax rate
  3 20 on adjusted gross receipts over $3 million for a licensed
  3 21 gambling structure shall be 24 percent if no other gambling
  3 22 boat is located in the same county or a gambling boat is
  3 23 located in the same county and the adjusted gross receipts of
  3 24 the gambling structure for the prior fiscal year are $100
  3 25 million or more.  If an excursion gambling boat is located in
  3 26 the same county as the gambling structure and adjusted gross
  3 27 receipts of the gambling structure for the prior fiscal year
  3 28 are less than $100 million the tax rate is 22 percent.
  3 29 Current law provides that the tax rate on gambling structures
  3 30 is 22 percent.
  3 31    The Code section is also amended to provide that 2 percent
  3 32 of the adjusted gross receipts over $3 million from gambling
  3 33 structures with a tax rate of 24 percent shall be deposited in
  3 34 the county courthouse infrastructure and security fund created
  3 35 in the bill.
  4  1    The bill establishes a county courthouse infrastructure and
  4  2 security fund and program within the supreme court.  The bill
  4  3 provides that grants from the program may be used by counties
  4  4 for courthouse infrastructure projects and the purchase of
  4  5 courthouse security equipment or building enhancements that
  4  6 improve courthouse security.  The bill also establishes a
  4  7 commission to administer the grant program including reviewing
  4  8 applications for grants and awarding such grants.
  4  9 LSB 5638YH 82
  4 10 ec/nh/8