House File 2190 - Introduced



                                       HOUSE FILE       
                                       BY  GASKILL

                                       (COMPANION TO LSB 6191SS
                                        BY APPEL)

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

                                      A BILL FOR

  1 An Act relating to certain local hotel and motel tax elections.
  2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  3 TLSB 6191HH 82
  4 sc/nh/8

PAG LIN



  1  1    Section 1.  Section 423A.4, subsection 4, Code Supplement
  1  2 2007, is amended to read as follows:
  1  3    4.  a.  A city or county shall impose or repeal a hotel and
  1  4 motel tax or increase or reduce the tax rate only after an
  1  5 election at which a majority of those voting on the question
  1  6 favors imposition, repeal, or change in rate.  However, a
  1  7 hotel and motel tax shall not be repealed or reduced in rate
  1  8 if obligations are outstanding which are payable as provided
  1  9 in section 423A.7, unless funds sufficient to pay the
  1 10 principal, interest, and premium, if any, on the outstanding
  1 11 obligations at and prior to maturity have been properly set
  1 12 aside and pledged for that purpose.  The election shall be
  1 13 held at the time of the regular city election or the county's
  1 14 general election or at the time of a special election.
  1 15    b.  If the tax applies only within the corporate boundaries
  1 16 of a city, only the registered voters of the city shall be
  1 17 permitted to vote.  The election shall be held at the time of
  1 18 the regular city election or at a special election called for
  1 19 that purpose.  If the tax applies only in the unincorporated
  1 20 areas of a county, only the registered voters of the
  1 21 unincorporated areas of the county shall be permitted to vote.
  1 22 The election shall be held at the time of the general election
  1 23 or at a special election called for that purpose.
  1 24                           EXPLANATION
  1 25    This bill specifies what voters are eligible to vote at an
  1 26 election to impose, repeal, or change the percentage rate of a
  1 27 hotel and motel tax.  The bill provides that if the tax is
  1 28 imposed only within a city, the registered voters of the city
  1 29 shall be permitted to vote, and if the tax applies only in the
  1 30 unincorporated areas of a county, only the registered voters
  1 31 of the unincorporated areas shall be permitted to vote.
  1 32 LSB 6191HH 82
  1 33 sc/nh/8