Senate File 2105 - Introduced SENATE FILE BY APPEL (COMPANION TO LSB 6191HH BY GASKILL) 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 6191SS 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 However, a 1 7 hotel and motel tax shall not be repealed or reduced in rate 1 8 if obligations are outstanding which are payable as provided 1 9 in section 423A.7, unless funds sufficient to pay the 1 10 principal,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 6191SS 82 1 33 sc/nh/8