House
File
94
-
Introduced
HOUSE
FILE
94
BY
COMMITTEE
ON
STATE
GOVERNMENT
(SUCCESSOR
TO
HF
6)
A
BILL
FOR
An
Act
requiring
the
development
of
a
searchable
budget
1
database
and
internet
site
for
the
public
to
access
the
2
details
of
the
expenditure
of
state
tax
revenues
and
a
3
searchable
tax
rate
database
and
internet
site
for
the
4
public
to
access
the
details
of
each
tax
rate
for
all
taxing
5
districts
in
the
state.
6
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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Section
1.
Section
8.6,
Code
2011,
is
amended
by
adding
the
1
following
new
subsection:
2
NEW
SUBSECTION
.
9A.
Budget
and
tax
rate
databases.
To
3
develop
and
make
available
to
the
public
a
searchable
budget
4
database
and
internet
site
as
required
under
chapter
8G,
5
division
I,
and
to
develop
and
make
available
to
the
public
6
a
searchable
tax
rate
database
and
internet
site
as
required
7
under
chapter
8G,
division
II.
8
Sec.
2.
NEW
SECTION
.
8G.1
Intent
——
findings.
9
The
general
assembly
finds
that
taxpayers
should
be
able
to
10
easily
access
the
details
on
how
the
state
is
spending
their
11
tax
dollars
and
the
performance
results
achieved
for
those
12
expenditures.
Therefore,
it
is
the
intent
of
the
general
13
assembly
to
direct
the
department
of
management
to
create
14
and
maintain
a
searchable
budget
database
and
internet
site
15
detailing
where
tax
dollars
are
expended,
the
purposes
for
16
which
tax
dollars
are
expended,
and
the
results
achieved
for
17
all
taxpayer
investments
in
state
government.
18
Sec.
3.
NEW
SECTION
.
8G.2
Short
title.
19
This
subchapter
shall
be
known
as
and
may
be
cited
as
the
20
“Taxpayer
Transparency
Act”
.
21
Sec.
4.
NEW
SECTION
.
8G.3
Definitions.
22
As
used
in
this
subchapter,
unless
the
context
otherwise
23
requires:
24
1.
“Agency”
means
a
state
department,
office,
board,
25
commission,
bureau,
division,
institution,
or
public
26
institution
of
higher
education.
“Agency”
includes
individual
27
state
agencies
and
programs,
as
well
as
those
programs
and
28
activities
that
are
administered
by
or
involve
more
than
one
29
agency.
“Agency”
includes
all
elective
offices
in
the
executive
30
branch
of
government
and
the
general
assembly.
“Agency”
31
includes
the
judicial
branch
of
state
government.
32
2.
“Director”
means
the
director
of
the
department
of
33
management.
34
3.
“Entity”
or
“recipients”
means
any
of
the
following:
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a.
A
corporation.
1
b.
An
association.
2
c.
An
employee
union.
3
d.
A
limited
liability
company.
4
e.
A
limited
liability
partnership.
5
f.
Any
other
legal
business
entity,
including
nonprofit
6
entities.
7
g.
A
grant
recipient.
8
h.
Contractors.
9
i.
A
county,
city,
school
district,
or
other
local
10
government
entity.
11
“Entity”
or
“recipients”
does
not
include
an
individual
12
recipient
of
state
assistance.
13
4.
“Funding
action
or
expenditure”
includes
details
on
the
14
type
of
spending
that
is
provided
including
but
not
limited
15
to
grants,
contracts,
and
appropriations.
“Funding
action
16
or
expenditure”
includes
tax
exemptions
or
credits.
Where
17
possible,
an
electronic
link
to
the
actual
grants
or
contracts
18
shall
be
provided.
An
electronic
link
shall
be
in
a
format
19
that
is
a
searchable
document.
20
5.
“Funding
source”
means
the
state
account
or
fund
from
21
which
the
expenditure
is
appropriated.
22
6.
“Searchable
internet
site”
means
an
internet
site
23
that
allows
the
public
at
no
cost
to
search
and
compile
the
24
information
identified
in
section
8G.4
and
that
provides
such
25
information
in
a
format
capable
of
being
downloaded
from
the
26
site
to
personal
computers.
27
7.
“State
audit
or
report”
shall
include
any
audit
or
report
28
issued
by
the
auditor
of
state,
department
of
management,
29
legislative
services
agency,
legislative
committee,
or
30
executive
body
relating
to
the
entity
or
recipient
of
funds,
31
the
budget
program
or
activity,
or
agency.
32
Sec.
5.
NEW
SECTION
.
8G.4
Searchable
budget
database
33
internet
site
created.
34
1.
By
January
1,
2013,
the
director
shall
develop
and
make
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publicly
available
a
database
internet
site
for
searching,
1
accessing,
and
processing
data,
including
the
data
required
in
2
this
section,
for
the
most
recent
state
budget.
The
internet
3
site
shall
be
developed
in
such
a
way
that
the
information
can
4
be
provided
to
other
software
applications,
including
internet
5
software
applications,
in
a
manner
and
format
that
allows
such
6
software
applications
to
access
and
interpret
the
data
using
7
the
internal
programming
of
the
software
applications.
8
2.
The
searchable
internet
site
developed
pursuant
to
this
9
section
shall
allow
the
public
at
no
cost
to
search
and
compile
10
the
information
provided
pursuant
to
this
subsection.
Each
11
state
agency
shall
provide
the
following:
12
a.
Name
and
principal
location
or
residence
of
the
entity
or
13
recipient
of
state
funds.
14
b.
Amount
of
state
funds
expended.
15
c.
Funding
or
expending
agency.
16
d.
Funding
source
of
the
revenue
expended.
17
e.
Budget
program
or
activity
of
the
expenditure.
18
f.
Descriptive
purpose
for
the
funding
action
or
19
expenditure.
20
g.
Expected
performance
outcome
for
the
funding
action
or
21
expenditure.
22
h.
Past
performance
outcomes
achieved
for
the
funding
action
23
or
expenditure.
24
i.
State
audit
or
report
relating
to
the
entity
or
recipient
25
of
state
funds
or
the
budget
program
or
activity
or
agency.
26
j.
Any
other
relevant
information
specified
by
the
director.
27
3.
This
section
does
not
apply
to
local
governments.
28
Sec.
6.
NEW
SECTION
.
8G.5
Internet
site
updates.
29
1.
Effective
July
1,
2013,
the
internet
site
shall
be
30
updated
for
each
fiscal
year
not
later
than
thirty
days
31
following
the
close
of
the
fiscal
year.
In
addition,
the
32
director
may
update
the
internet
site
as
new
data
becomes
33
available.
All
agencies
shall
provide
to
the
director
data
34
that
is
required
to
be
included
on
the
internet
site
not
later
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than
thirty
days
after
the
data
becomes
available
to
the
1
agency.
The
director
shall
provide
guidance
to
agency
heads
2
or
the
governing
body
of
an
agency
to
ensure
compliance
with
3
this
section.
4
2.
By
January
1,
2014,
the
director
shall
add
data
for
5
the
previous
budgets
to
the
internet
site.
Data
for
previous
6
fiscal
years
may
be
added
as
it
becomes
available
and
as
time
7
permits.
The
director
shall
ensure
that
all
data
added
to
the
8
internet
site
remain
accessible
to
the
public
for
a
minimum
of
9
ten
years.
10
Sec.
7.
NEW
SECTION
.
8G.6
Noncompliance.
11
The
director
shall
not
be
considered
in
compliance
with
this
12
subchapter
if
the
data
required
for
the
internet
site
is
not
13
available
in
a
searchable
manner
and
capable
of
being
compiled
14
or
if
the
public
is
redirected
to
other
government
internet
15
sites
unless
each
of
those
sites
displays
information
from
16
all
agencies
and
each
category
of
information
required
can
be
17
searched
electronically
by
field
in
a
single
search.
18
Sec.
8.
NEW
SECTION
.
8G.10
Intent
——
findings.
19
The
general
assembly
finds
that
increasing
the
ease
of
20
public
access
to
state
and
local
tax
rates,
particularly
21
where
the
rates
are
currently
available
from
disparate
22
government
sources
and
are
difficult
for
the
public
to
collect
23
and
efficiently
aggregate,
significantly
contributes
to
24
governmental
accountability,
public
participation,
and
the
25
understanding
of
the
cost
of
government
services.
Therefore,
26
it
is
the
intent
of
the
general
assembly
to
direct
the
27
department
of
management,
in
consultation
with
the
department
28
of
revenue,
to
create
and
maintain
a
searchable
database
and
29
internet
site
of
each
tax
rate
for
all
taxing
districts
in
the
30
state
to
make
citizen
access
to
state
and
local
tax
rates
as
31
open,
transparent,
and
publicly
accessible
as
is
feasible.
32
Sec.
9.
NEW
SECTION
.
8G.11
Short
title.
33
This
subchapter
shall
be
known
and
cited
as
the
“Taxation
34
Disclosure
Act”
.
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Sec.
10.
NEW
SECTION
.
8G.12
Tax
rate
database.
1
1.
Searchable
tax
rate
database.
By
January
1,
2012,
the
2
department
of
management,
in
consultation
with
the
department
3
of
revenue,
shall
make
publicly
available
on
an
internet
site
4
a
searchable
database
of
all
tax
rates
in
the
state
for
each
5
taxing
jurisdiction.
The
information
shall
be
aggregated
by
6
type
of
tax
and
accessible
by
entering
a
zip
code
or
physical
7
address
for
each
residency
or
business.
Individual
tax
levies
8
shall
be
further
specified
within
each
tax
rate.
9
2.
Geographical
tax
rate
map.
In
addition
to
searching
for
10
tax
rates
by
zip
code
or
physical
address
for
each
residency
or
11
business,
searches
shall
be
accommodated
by
a
geographical
tax
12
rate
map
of
the
state
that
is
capable
of
being
displayed
with
a
13
level
of
specificity
corresponding
to
each
taxing
district.
14
3.
Individual
tax
rate
calculator.
Tax
rate
calculators
15
shall
be
provided
on
the
searchable
database
to
allow
citizens
16
and
businesses
to
calculate
taxes
based
on
the
location
of
the
17
citizen
or
business.
Calculation
capability
shall
be
provided
18
at
a
minimum
for
property,
sales,
use,
income,
vehicle,
and
19
business
taxes
and
shall
be
specific
to
the
rate
for
the
taxing
20
district
identified
by
the
citizen
or
business.
21
Sec.
11.
NEW
SECTION
.
8G.13
Updating
database.
22
To
facilitate
the
department
of
management’s
efforts
in
23
creating
and
maintaining
a
searchable
database
of
the
taxes
24
identified
in
section
8G.12,
subsection
3,
for
all
taxing
25
districts
in
the
state,
every
taxing
district
shall
report
its
26
tax
rates
annually
to
the
department
of
management
and
shall
27
report
any
changes
to
its
tax
rates
within
thirty
days
of
the
28
change.
29
EXPLANATION
30
This
bill
enacts
new
Code
chapter
8G
which
is
divided
31
into
two
separate
subchapters.
The
first
subchapter
(new
32
Code
sections
8G.1
through
8G.6),
requires
the
department
of
33
management
to
develop
and
make
available
to
the
public
by
34
January
1,
2013,
a
single,
searchable
budget
database
and
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internet
site.
This
internet
site
would
allow
the
public
at
1
no
cost
to
search
an
aggregated
database
that
would
provide
2
the
names
and
principal
location
or
residence
of
recipients
of
3
state
funds,
amount
of
funds
expended,
the
agency
that
provided
4
those
funds,
the
program
or
activity
of
the
expenditure,
5
description
of
the
purpose
of
the
expenditure,
expected
and
6
past
outcomes
of
funding
actions
or
expenditures,
state
audits
7
relating
to
expenditures,
and
other
relevant
information.
The
8
bill
specifies
that
“recipient”
does
not
include
an
individual
9
recipient
of
state
assistance.
10
The
bill
provides
that,
effective
July
1,
2013,
the
11
searchable
budget
database
internet
site
is
to
be
updated
12
within
30
days
of
the
end
of
each
fiscal
year.
By
January
1,
13
2014,
data
is
to
be
added
for
previous
fiscal
years.
14
The
second
subchapter
requires
the
department
of
management,
15
in
consultation
with
the
department
of
revenue,
by
January
1,
16
2012,
to
develop
and
operate
on
an
internet
site
a
searchable
17
database
of
all
the
tax
rates
in
the
state
for
each
taxing
18
district.
The
database
shall
include
the
capability
to
19
calculate
tax
rates
for
different
taxing
districts.
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