House File 95 - Introduced



                                       HOUSE FILE       
                                       BY  COMMITTEE ON REBUILD IOWA
                                           AND DISASTER RECOVERY

                                       (SUCCESSOR TO HSB 54)


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

                                      A BILL FOR

  1 An Act relating to the imposition of a local option sales tax
  2    after a disaster and providing an effective date.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 1746HV 83
  5 tm/sc/5

PAG LIN



  1  1    Section 1.  A city or unincorporated area located in a
  1  2 county in which the president of the United States declared a
  1  3 disaster to exist at any time during 2008 may impose a local
  1  4 option sales tax pursuant to chapter 423B using the procedure
  1  5 provided in this section.  A city or unincorporated area where
  1  6 a local option sales tax is imposed pursuant to chapter 423B
  1  7 on the effective date of this Act is prohibited from using
  1  8 this section.  The provisions of chapter 423B shall apply to
  1  9 the imposition of a local option sales tax pursuant to this
  1 10 section with the following exceptions:
  1 11    1.  Notwithstanding section 423B.1, subsection 3,
  1 12 subsection 6, paragraph "a", and subsection 9, and section
  1 13 423B.5, unnumbered paragraph 1, cities contiguous to each
  1 14 other shall not be treated as part of one incorporated area
  1 15 for purposes of the election on, imposition of, and repeal of
  1 16 a local option sales and services tax.  For purposes of this
  1 17 Act, a local option sales and services tax shall be imposed in
  1 18 a city only if a majority of the votes cast in the city on the
  1 19 proposition favors the imposition of the tax, and a local
  1 20 option sales and services tax shall be imposed in an
  1 21 unincorporated area of a county only if a majority of the
  1 22 votes cast in the unincorporated area on the proposition
  1 23 favors the imposition of the tax.
  1 24    2.  a.  For purposes of section 423B.1, subsection 4, a
  1 25 motion by the governing body of a city or county requesting
  1 26 that the question of imposition of a local sales and services
  1 27 tax be submitted to the registered voters must be received by
  1 28 the county commissioner of elections by 5:00 p.m. on February
  1 29 3, 2009, or by 5:00 p.m. on March 10, 2009.  If the fifty
  1 30 percent threshold required in section 423B.1, subsection 4,
  1 31 paragraph "b", is met in a county by the February 3, 2009,
  1 32 deadline, then by February 8, 2009, or as soon as practicable,
  1 33 the county commissioner of elections shall publish notice of
  1 34 the ballot proposition concerning the imposition of the local
  1 35 sales and services tax.  If the fifty percent threshold
  2  1 required in section 423B.1, subsection 4, paragraph "b", is
  2  2 met in a county by the March 10, 2009, deadline, then by March
  2  3 15, 2009, or as soon as practicable, the county commissioner
  2  4 of elections shall publish notice of the ballot proposition
  2  5 concerning the imposition of the local sales and services tax.
  2  6    b.  The petition method described in section 423B.1,
  2  7 subsection 4, paragraph "a", for requesting the submission of
  2  8 the question of the imposition of a local option sales and
  2  9 services tax to the registered voters shall not apply under
  2 10 this Act.
  2 11    3.  Notwithstanding section 423B.1, subsection 5, and
  2 12 pursuant to section 39.2, subsection 4, the question of the
  2 13 imposition of a local option sales and services tax shall be
  2 14 submitted at an election held on March 3, 2009, if the
  2 15 February 3, 2009, deadline provided in subsection 2 of this
  2 16 section is met, and on May 5, 2009, if the March 10, 2009,
  2 17 deadline provided in subsection 2 of this section is met.
  2 18    4.  Notwithstanding section 423B.1, subsection 5, and
  2 19 section 423B.6, subsection 1, paragraph "a", the imposition
  2 20 date for a local option sales and services tax approved at an
  2 21 election held pursuant to this Act, on March 3, 2009, shall be
  2 22 April 1, 2009, and the imposition date for a local option
  2 23 sales and services tax approved at an election held pursuant
  2 24 to this Act, on May 5, 2009, shall be July 1, 2009.
  2 25    5.  Notwithstanding section 423B.7, subsection 4, for a
  2 26 local option sales and services tax imposed pursuant to this
  2 27 Act, the three=year period referenced in section 423B.7,
  2 28 subsection 4, shall be the three=year period beginning July 1,
  2 29 2004, and ending June 30, 2007.  This subsection shall not
  2 30 apply to a city or the unincorporated area of a county that is
  2 31 imposing a local option sales and services tax on the
  2 32 effective date of this Act.
  2 33    Sec. 2.  EFFECTIVE DATE.  This Act, being deemed of
  2 34 immediate importance, takes effect upon enactment.
  2 35                           EXPLANATION
  3  1    This bill allows a city or unincorporated area located in a
  3  2 county in which the president of the United States declared a
  3  3 disaster to exist at any time during 2008 to impose a local
  3  4 option sales and services tax pursuant to Code chapter 423B
  3  5 using an expedited procedure.  A city or unincorporated area
  3  6 where a local option sales and services tax is already imposed
  3  7 pursuant to Code chapter 423B on the effective date of the
  3  8 bill is prohibited from using the provisions in this bill.
  3  9 The provisions of Code chapter 423B apply to the imposition of
  3 10 a local option sales and services tax under the expedited
  3 11 process with the following exceptions:
  3 12    1.  The bill provides that cities and counties contiguous
  3 13 to each other shall not be treated as part of one incorporated
  3 14 area for purposes of the election on, imposition of, and
  3 15 repeal of a local option sales and services tax.  The bill
  3 16 provides that a local option sales and services tax shall be
  3 17 imposed in a city only if a majority of the votes cast in the
  3 18 city on the proposition favors the imposition of the tax, and
  3 19 a local option sales and services tax shall be imposed in an
  3 20 unincorporated area of a county only if a majority of the
  3 21 votes cast in the unincorporated area on the proposition
  3 22 favors the imposition of the tax.
  3 23    2.  The bill provides that a motion by the governing body
  3 24 of a city or county requesting that the question of imposition
  3 25 of a local option sales and services tax be submitted to the
  3 26 registered voters must be received by the county commissioner
  3 27 of elections by February 3, 2009, or by March 10, 2009.  If
  3 28 the 50 percent threshold required in Code section 423B.1,
  3 29 subsection 4, paragraph "b", is met in a county by the
  3 30 February 3, 2009, deadline, then by February 8, 2009, or as
  3 31 soon as practicable, the county commissioner of elections
  3 32 shall publish notice of the ballot proposition concerning the
  3 33 imposition of the local option sales and services tax.  If the
  3 34 50 percent threshold required in Code section 423B.1,
  3 35 subsection 4, paragraph "b", is met in a county by the March
  4  1 10, 2009, deadline, then by March 15, 2009, or as soon as
  4  2 practicable, the county commissioner of elections shall
  4  3 publish notice of the ballot proposition concerning the
  4  4 imposition of the local option sales and services tax.
  4  5    3.  The bill provides that the question of the imposition
  4  6 of a local option sales and services tax shall be submitted at
  4  7 an election held on March 3, 2009, if the February 3, 2009,
  4  8 deadline is met, and on May 5, 2009, if the March 10, 2009,
  4  9 deadline is met.
  4 10    4.  The bill provides that the imposition date for a local
  4 11 option sales and services tax approved at an election held on
  4 12 March 3, 2009, shall be April 1, 2009, and the imposition date
  4 13 for a tax approved at an election held on May 5, 2009, shall
  4 14 be July 1, 2009.
  4 15    5.  The bill, for purposes of a local option sales and
  4 16 services tax imposed under the bill, amends a three=year
  4 17 period used for purposes of distribution of tax receipts.  The
  4 18 amended three=year period does not apply to a city or the
  4 19 unincorporated area of a county that is imposing a local
  4 20 option sales and services tax on the effective date of this
  4 21 Act.
  4 22    The bill takes effect upon enactment.
  4 23 LSB 1746HV 83
  4 24 tm/sc/5