House File 459 - Introduced HOUSE FILE BY TYMESON Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act limiting the frequency of elections relating to local 2 option sales taxes. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1475YH 83 5 tw/mg:sc/24 PAG LIN 1 1 Section 1. Section 423B.1, Code 2009, is amended by adding 1 2 the following new subsection: 1 3 NEW SUBSECTION. 11. If the question of imposition or a 1 4 change in use of a local option sales and services tax fails 1 5 to gain approval by the required percentage of votes, the same 1 6 question or a question that proposes to use the tax receipts 1 7 in substantially the same manner as the question that failed 1 8 shall not be submitted to the registered voters for a period 1 9 of at least five years following the date of the election at 1 10 which the question or substantially similar question was 1 11 defeated. 1 12 EXPLANATION 1 13 This bill limits the frequency of elections on questions of 1 14 whether to impose or change the use of local option sales 1 15 taxes. The bill provides that if the question of whether to 1 16 impose or change the use of a local option sales and services 1 17 tax fails to gain approval, the same or a substantially 1 18 similar question may not be submitted to the registered voters 1 19 for a period of at least five years. 1 20 LSB 1475YH 83 1 21 tw/mg:sc/24