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