Senate Study Bill 3250 



                                SENATE JOINT RESOLUTION       
                                BY  (PROPOSED COMMITTEE ON NATURAL
                                     RESOURCES AND ENVIRONMENT
                                     RESOLUTION BY CHAIRPERSON BLACK)


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

                                SENATE JOINT RESOLUTION

  1 A Joint Resolution proposing an amendment to the Constitution of
  2    the State of Iowa to dedicate a portion of state revenue from
  3    the tax imposed on certain retail sales of tangible personal
  4    property and services for the benefit of the state's natural
  5    resources.
  6 BE IT RESOLVED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  7 TLSB 6554XC 82
  8 da/rj/5

PAG LIN



  1  1    Section. 1.  The following amendment to the Constitution of
  1  2 the State of Iowa is proposed:
  1  3    Article VII of the Constitution of the State of Iowa is
  1  4 amended by adding the following new section:
  1  5    NATURAL RESOURCES.  SEC. 10.  Of the revenue collected by
  1  6 this State from the sales tax imposed upon the retail sales of
  1  7 tangible personal property and the furnishing of enumerated
  1  8 services sold in this State, an amount equal to the amount
  1  9 generated by a tax rate of three=eighths of one percent shall
  1 10 be used exclusively for purposes of acquiring, managing,
  1 11 reserving, improving, restoring, or conserving this State's
  1 12 lands and waters, including lands and fixtures acquired, held,
  1 13 or used for purposes related to outdoor recreation, natural
  1 14 habitat, and agriculture.  In computing the revenue collected,
  1 15 a reduction shall be made for any refund of sales tax made.
  1 16 The general assembly may provide by law for the implementation
  1 17 of this section.
  1 18    Sec. 2.  REFERRAL AND PUBLICATION.  The forgoing proposed
  1 19 amendment to the Constitution of the State of Iowa is referred
  1 20 to the General Assembly to be chosen at the next general
  1 21 election for members of the General Assembly and the Secretary
  1 22 of State is directed to cause it to be published for three
  1 23 consecutive months before the date of the election as provided
  1 24 by law.
  1 25                           EXPLANATION
  1 26    This joint resolution proposes an amendment to the
  1 27 Constitution of the State of Iowa to dedicate a portion of
  1 28 state sales and service tax revenue for the benefit of the
  1 29 state's natural resources.  The joint resolution provides that
  1 30 the revenue collected from a tax rate of three=eighths of one
  1 31 percent from those taxes must be used exclusively for purposes
  1 32 of acquiring, managing, reserving, improving, restoring, or
  1 33 conserving this state's lands and waters, including lands and
  1 34 fixtures acquired, held, or used for purposes related to
  1 35 outdoor recreation, natural habitat, and agriculture.  The
  2  1 general assembly is authorized to implement the amendment by
  2  2 law.
  2  3    The proposed amendment to the Constitution of the State of
  2  4 Iowa, if adopted, would be referred to the Eighty=third
  2  5 General Assembly for adoption a second time, before being
  2  6 submitted to the electorate for ratification.
  2  7 LSB 6554XC 82
  2  8 da/rj/5