H.F. 60 Section 1. Section 423B.1, subsection 1, Code 2013, is 1 amended to read as follows: 2 1. A city or county may impose by ordinance of the governing 3 body of the city or the board of supervisors local option taxes 4 authorized by this chapter , subject to this section and subject 5 to the exception provided in subsection 2 . 6 Sec. 2. Section 423B.1, subsection 2, Code 2013, is amended 7 by striking the subsection. 8 Sec. 3. Section 423B.1, subsection 3, Code 2013, is amended 9 to read as follows: 10 3. A local option tax shall be imposed only after an 11 election at which a majority of those voting on the question 12 favors imposition and shall then be imposed until repealed 13 as provided in subsection 6 , paragraph “a” . If the tax is 14 a local vehicle tax imposed by a county, it shall apply to 15 all incorporated and unincorporated areas of the county. 16 If the tax is a local sales and services tax imposed by a 17 county, it shall only apply to those incorporated areas and 18 the unincorporated area of that county in which if a majority 19 of those voting in the unincorporated area on the tax favors 20 its imposition and if the tax is a local sales and services 21 tax imposed by a city it shall only apply to the city if a 22 majority of those voting in the city on the tax favors its 23 imposition . For purposes of the local sales and services tax, 24 all cities contiguous to each other shall be treated as part of 25 one incorporated area and the tax would be imposed in each of 26 those contiguous cities only if the majority of those voting 27 in the total area covered by the contiguous cities favors its 28 imposition. In the case of a local sales and services tax 29 submitted to the registered voters of two or more contiguous 30 counties as provided in subsection 4 , paragraph “c” , all cities 31 contiguous to each other shall be treated as part of one 32 incorporated area, even if the corporate boundaries of one or 33 more of the cities include areas of more than one county, and 34 the tax shall be imposed in each of those contiguous cities 35 -1- LSB 1026YH (8) 85 md/sc 1/ 15

H.F. 60 only if a majority of those voting on the tax in the total area 1 covered by the contiguous cities favored its imposition. For 2 purposes of the local sales and services tax, a city is not 3 contiguous to another city if the only road access between the 4 two cities is through another state. 5 Sec. 4. Section 423B.1, subsection 4, paragraphs a and b, 6 Code 2013, are amended to read as follows: 7 a. A county board of supervisors shall direct within 8 thirty days the county commissioner of elections to submit the 9 question of imposition of a local vehicle tax or a local sales 10 and services tax to the registered voters of the incorporated 11 and unincorporated areas of the county upon receipt by the 12 board of supervisors of a petition, requesting imposition of 13 a local vehicle tax or a local sales and services tax , signed 14 by eligible electors of the whole county equal in number to 15 five percent of the persons in the whole county who voted at 16 the last preceding state general election. A county board 17 of supervisors shall direct within thirty days the county 18 commissioner of elections to submit the question of imposition 19 of a local sales and services tax to the registered voters 20 of a city or of the unincorporated area of the county upon 21 receipt by the board of supervisors of a petition, requesting 22 imposition of a local sales and services tax, signed by 23 eligible electors of the city or of the unincorporated area of 24 the county, as applicable, equal in number to five percent of 25 the persons in the applicable city or unincorporated area of 26 the county who voted at the last preceding general election. 27 In the case of a local vehicle tax, the petition requesting 28 imposition shall specify the rate of tax and the classes, if 29 any, that are to be exempt. In the case of a local sales and 30 services tax, the petition requesting imposition shall state 31 the period of time the tax will be imposed, not to exceed 32 ten years. If more than one valid petition is received, the 33 earliest received petition shall be used. 34 b. The question of the imposition of a local sales and 35 -2- LSB 1026YH (8) 85 md/sc 2/ 15

H.F. 60 services tax shall be submitted to the registered voters of 1 the incorporated and city or of the unincorporated areas 2 area of the county upon receipt by the county commissioner 3 of elections of the a motion or motions , requesting such 4 submission, adopted by the governing body or bodies of the a 5 city or cities located within the county or of the county , for 6 the unincorporated areas area of the county , representing at 7 least one half of the population of the county . The motion 8 shall state the period of time the tax will be imposed, not to 9 exceed ten years. Upon adoption of such motion, the governing 10 body of the city or county , for the unincorporated areas, 11 area shall submit the motion to the county commissioner of 12 elections and in the case of the governing body of the city 13 shall notify the board of supervisors of the adoption of the 14 motion . The county commissioner of elections shall keep a file 15 on all the motions received and, upon reaching the population 16 requirements, shall publish notice of the ballot proposition 17 concerning the imposition of the local sales and services tax. 18 A motion ceases to be valid at the time of the holding of the 19 regular election for the election of members of the governing 20 body which adopted the motion. The county commissioner of 21 elections shall eliminate from the file any motion that ceases 22 to be valid. The manner provided under this paragraph for 23 the submission of the question of imposition of a local sales 24 and services tax is an alternative to the manner provided in 25 paragraph “a” . 26 Sec. 5. Section 423B.1, subsection 4, paragraph c, Code 27 2013, is amended by striking the paragraph and inserting in 28 lieu thereof the following: 29 c. A city is considered to be located in a county if over 30 half of the population of the city is located in that county. 31 Sec. 6. Section 423B.1, subsection 5, Code 2013, is amended 32 to read as follows: 33 5. The county commissioner of elections shall submit the 34 question of imposition of a local option tax at an election 35 -3- LSB 1026YH (8) 85 md/sc 3/ 15

H.F. 60 held on a date specified in section 39.2, subsection 4 , 1 paragraph “a” or “b” , as applicable . The election shall not 2 be held sooner than sixty days after publication of notice of 3 the ballot proposition. The ballot proposition shall specify 4 the type and rate of tax and , in the case of a vehicle tax , the 5 classes that will be exempt and , in the case of a local sales 6 and services tax , the date it will be imposed which date shall 7 not be earlier than ninety days following the election , and 8 the date of its repeal as stated in the petition or motion . 9 The ballot proposition shall also specify the approximate 10 amount of local option tax revenues that will be used for 11 property tax relief and shall contain a statement as to the 12 specific purpose or purposes for which the revenues shall 13 otherwise be expended. If the county board of supervisors or 14 city council, as applicable, decides under subsection 6 to 15 specify a date on which the local option sales and services tax 16 shall automatically be repealed that is less than ten years 17 from the date of the election , the date of the repeal shall 18 also be specified on the ballot. The rate of the vehicle tax 19 shall be in increments of one dollar per vehicle as set by the 20 petition seeking to impose the tax. The rate of a local sales 21 and services tax shall not be more than one percent as set by 22 the governing body. The state commissioner of elections shall 23 establish by rule the form for the ballot proposition which 24 form shall be uniform throughout the state. 25 Sec. 7. Section 423B.1, subsection 6, paragraph a, Code 26 2013, is amended to read as follows: 27 a. (1) If a majority of those voting on the question of 28 imposition of a local option vehicle tax favors imposition of 29 a local option vehicle tax, the governing body of that county 30 shall impose the tax at the rate specified for an unlimited 31 period. However, in the case of a local sales and services 32 tax, the county shall not impose the tax in any incorporated 33 area or the unincorporated area if the majority of those 34 voting on the tax in that area did not favor its imposition. 35 -4- LSB 1026YH (8) 85 md/sc 4/ 15

H.F. 60 For purposes of the local sales and services tax, all cities 1 contiguous to each other shall be treated as part of one 2 incorporated area and the tax shall be imposed in each of those 3 contiguous cities only if the majority of those voting on the 4 tax in the total area covered by the contiguous cities favored 5 its imposition. In the case of a local sales and services tax 6 submitted to the registered voters of two or more contiguous 7 counties as provided in subsection 4 , paragraph “c” , all cities 8 contiguous to each other shall be treated as part of one 9 incorporated area, even if the corporate boundaries of one or 10 more of the cities include areas of more than one county, and 11 the tax shall be imposed in each of those contiguous cities 12 only if a majority of those voting on the tax in the total area 13 covered by the contiguous cities favored its imposition. If 14 a majority of those voting on the question of imposition of a 15 local option sales and services tax favors imposition of the 16 tax, the governing body of the city or county, as applicable, 17 shall impose by ordinance the tax at the rate specified for 18 a period of ten years, unless a shorter period of time is 19 specified on the ballot. 20 (2) The local option tax may be repealed or the rate 21 increased or decreased or the use thereof changed after an 22 election at which a majority of those voting on the question 23 of repeal or rate or use change favored the repeal or rate 24 or use change. The date on which the repeal, rate, or use 25 change is to take effect shall not be earlier than ninety days 26 following the election. The election at which the question 27 of repeal or rate or use change is offered shall be called 28 and held in the same manner and under the same conditions 29 as provided in subsections 4 and 5 for the election on the 30 imposition of the local option tax. However, in the case of a 31 local sales and services tax where the tax has not been imposed 32 countywide, the question of repeal or imposition or rate or 33 use change shall be voted on only by the registered voters of 34 the areas of the county where the tax has been imposed or has 35 -5- LSB 1026YH (8) 85 md/sc 5/ 15

H.F. 60 not been imposed, as appropriate. However, the governing body 1 of the incorporated area city or unincorporated area where 2 the local sales and services tax is imposed may, upon its own 3 motion, request the county commissioner of elections to hold 4 an election in the incorporated city or unincorporated area, 5 as appropriate, on the question of the change in use of local 6 sales and services tax revenues. The election may be held at 7 any time but not sooner than sixty days following publication 8 of the ballot proposition. If a majority of those voting in 9 the incorporated city or unincorporated area on the change in 10 use favors the change, the governing body of that city or area 11 shall change the use to which the revenues shall be used. The 12 ballot proposition shall list the present use of the revenues, 13 the proposed use, and the date after which revenues received 14 will be used for the new use. 15 (3) When submitting the question of the imposition of a 16 local sales and services tax, the county board of supervisors 17 may direct that the question contain a provision for the 18 repeal, without election, of the local sales and services tax 19 on a specific date, which date shall be as provided in section 20 423B.6, subsection 1 . 21 Sec. 8. Section 423B.1, Code 2013, is amended by adding the 22 following new subsection: 23 NEW SUBSECTION . 6A. If a proposition for the imposition 24 of a local sales and services tax submitted to the voters 25 of a city or unincorporated area of a county under this 26 section fails to gain approval, the proposition shall not be 27 resubmitted to the voters of that jurisdiction in substantially 28 the same form for a period of three years following the date 29 of the election and may only be resubmitted to the voters on a 30 date specified in section 39.2, subsection 4, paragraph “a” or 31 “b” , as applicable. 32 Sec. 9. Section 423B.1, subsection 7, paragraph b, Code 33 2013, is amended to read as follows: 34 b. Costs of local option tax elections shall be apportioned 35 -6- LSB 1026YH (8) 85 md/sc 6/ 15

H.F. 60 among jurisdictions within the county voting on the question 1 at the same election on a pro rata basis in proportion to the 2 number of registered voters in each taxing jurisdiction voting 3 on the question and the total number of registered voters in 4 all of the taxing jurisdictions voting on the question . 5 Sec. 10. Section 423B.1, subsection 9, Code 2013, is amended 6 to read as follows: 7 9. a. In a county that has imposed a local option sales 8 and services tax in the unincorporated area of the county , 9 the board of supervisors shall, notwithstanding any contrary 10 provision of this chapter , repeal the local option sales and 11 services tax in the unincorporated areas or in an incorporated 12 city area in which the tax has been imposed area upon adoption 13 of its own motion for repeal in the unincorporated areas or 14 upon receipt of a motion adopted by the governing body of 15 that incorporated city area requesting repeal . The board of 16 supervisors shall repeal the local option sales and services 17 tax effective on the later of the date of the adoption of the 18 repeal motion or the earliest date specified in section 423B.6, 19 subsection 1 . For purposes of this subsection , incorporated 20 city area includes an incorporated city which is contiguous to 21 another incorporated city. 22 b. In a city that has imposed a local sales and services 23 tax, the governing body of the city shall, notwithstanding any 24 contrary provision of this chapter, repeal the local sales 25 and services tax in the city upon adoption of its own motion 26 for repeal. The governing body of the city shall repeal the 27 local sales and services tax effective on the later of the 28 date of the adoption of the repeal motion or the earliest date 29 specified in section 423B.6, subsection 1. 30 Sec. 11. Section 423B.5, unnumbered paragraph 1, Code 2013, 31 is amended to read as follows: 32 A local sales and services tax at the rate of not more than 33 one percent may be imposed by a city or county on the sales 34 price taxed by the state under chapter 423, subchapter II . A 35 -7- LSB 1026YH (8) 85 md/sc 7/ 15

H.F. 60 local sales and services tax shall be imposed on the same basis 1 as the state sales and services tax or in the case of the use 2 of natural gas, natural gas service, electricity, or electric 3 service on the same basis as the state use tax and shall not 4 be imposed on the sale of any property or on any service not 5 taxed by the state, except the tax shall not be imposed on 6 the sales price from the sale of motor fuel or special fuel 7 as defined in chapter 452A which is consumed for highway use 8 or in watercraft or aircraft if the fuel tax is paid on the 9 transaction and a refund has not or will not be allowed, on the 10 sales price from the sale of equipment by the state department 11 of transportation, or on the sales price from the sale or use 12 of natural gas, natural gas service, electricity, or electric 13 service in a city or county where the sales price from the sale 14 of natural gas or electric energy is subject to a franchise 15 fee or user fee during the period the franchise or user fee 16 is imposed. A local sales and services tax is applicable 17 to transactions within those incorporated and the city or 18 unincorporated areas area of the county where it is imposed and 19 shall be collected by all persons required to collect state 20 sales taxes. All cities contiguous to each other shall be 21 treated as part of one incorporated area and the tax would be 22 imposed in each of those contiguous cities only if the majority 23 of those voting in the total area covered by the contiguous 24 cities favors its imposition. In the case of a local sales and 25 services tax submitted to the registered voters of two or more 26 contiguous counties as provided in section 423B.1, subsection 27 4 , paragraph “c” , all cities contiguous to each other shall be 28 treated as part of one incorporated area, even if the corporate 29 boundaries of one or more of the cities include areas of more 30 than one county, and the tax shall be imposed in each of those 31 contiguous cities only if a majority of those voting on the tax 32 in the total area covered by the contiguous cities favored its 33 imposition. 34 Sec. 12. Section 423B.5, unnumbered paragraph 4, Code 2013, 35 -8- LSB 1026YH (8) 85 md/sc 8/ 15

H.F. 60 is amended to read as follows: 1 If a local sales and services tax is imposed by a city or 2 county pursuant to this chapter , a local excise tax at the same 3 rate shall be imposed by the city or county on the purchase 4 price of natural gas, natural gas service, electricity, or 5 electric service subject to tax under chapter 423, subchapter 6 III , and not exempted from tax by any provision of chapter 423, 7 subchapter III . The local excise tax is applicable only to 8 the use of natural gas, natural gas service, electricity, or 9 electric service within those incorporated and unincorporated 10 areas of the county where it is imposed and, except as 11 otherwise provided in this chapter , shall be collected and 12 administered in the same manner as the local sales and services 13 tax. For purposes of this chapter , “local sales and services 14 tax” shall also include the local excise tax. 15 Sec. 13. Section 423B.6, subsection 1, paragraph b, Code 16 2013, is amended to read as follows: 17 b. A local sales and services tax shall be repealed only 18 on June 30 or December 31 but not sooner than ninety days 19 following the favorable election if one is held. However, a 20 local sales and services tax shall not be repealed before the 21 tax has been in effect for one year. At least forty days before 22 the imposition or repeal of the tax, a the city or county , as 23 applicable, shall provide notice of the action by certified 24 mail to the director of revenue. 25 Sec. 14. Section 423B.6, subsection 2, paragraph b, Code 26 2013, is amended to read as follows: 27 b. The ordinance of a governing body of a city or county 28 board of supervisors imposing a local sales and services 29 tax shall adopt by reference the applicable provisions of 30 the appropriate sections of chapter 423 . All powers and 31 requirements of the director to administer the state sales tax 32 law and use tax law are applicable to the administration of 33 a local sales and services tax law and the local excise tax, 34 including but not limited to the provisions of section 422.25, 35 -9- LSB 1026YH (8) 85 md/sc 9/ 15

H.F. 60 subsection 4 , sections 422.30 , 422.67 , and 422.68 , section 1 422.69, subsection 1 , sections 422.70 through 422.75 , section 2 423.14, subsection 1 and subsection 2 , paragraphs “b” through 3 “e” , and sections 423.15 , 423.23 , 423.24 , 423.25 , 423.31 4 through 423.35 , 423.37 through 423.42 , 423.46 , and 423.47 . 5 Local officials shall confer with the director of revenue for 6 assistance in drafting the ordinance imposing a local sales and 7 services tax. A certified copy of the ordinance shall be filed 8 with the director as soon as possible after passage. 9 Sec. 15. Section 423B.6, subsection 3, paragraph b, Code 10 2013, is amended to read as follows: 11 b. All local tax moneys and interest and penalties received 12 or refunded one hundred eighty days or more after the date on 13 which the city or county repeals its local sales and services 14 tax shall be deposited in or withdrawn from the state general 15 fund. 16 Sec. 16. Section 423B.7, subsection 1, paragraph a, Code 17 2013, is amended to read as follows: 18 a. Except as provided in paragraph “b” , the director 19 shall credit the local sales and services tax receipts and 20 interest and penalties from a county-imposed tax to the 21 county’s account in the local sales and services tax fund 22 and from a city-imposed tax under section 423B.1, subsection 23 2 , to the city’s account in the local sales and services tax 24 fund. If the director is unable to determine from which county 25 jurisdiction any of the receipts were collected, those receipts 26 shall be allocated among the possible counties jurisdictions 27 based on allocation rules adopted by the director. 28 Sec. 17. Section 423B.7, subsections 3 and 4, Code 2013, 29 are amended by striking the subsections and inserting in lieu 30 thereof the following: 31 3. Each city or county’s account shall be allocated to 32 and remitted to the city or county imposing the local sales 33 and services tax on the basis of the location where the tax 34 was collected. A city shall receive all such local sales and 35 -10- LSB 1026YH (8) 85 md/sc 10/ 15

H.F. 60 services tax collected within the corporate boundaries of the 1 city. A county shall receive all such local sales and services 2 tax collected in the unincorporated area of the county. 3 4. Each city or county where a local sales and services 4 tax is imposed pursuant to this chapter shall on an ongoing 5 basis assist the department of revenue in identifying retail 6 establishments within their jurisdiction that are collecting 7 the local sales and services tax. If the director is unable 8 to determine from which jurisdiction any of the receipts were 9 collected, those receipts shall be allocated among the possible 10 cities or counties based on allocation rules adopted by the 11 director. 12 Sec. 18. Section 423B.7, subsection 5, Code 2013, is amended 13 by striking the subsection. 14 Sec. 19. Section 423B.7, subsection 6, Code 2013, is amended 15 to read as follows: 16 6. From each special city account, the revenues shall be 17 remitted to the city council for deposit in the special fund 18 created in section 403.19, subsection 2 , to be used by the city 19 as provided in section 423B.10 . The distribution from the 20 special city account is not subject to the distribution formula 21 provided in subsections 3, 4, and 5 . 22 Sec. 20. Section 423B.10, subsection 1, paragraph b, Code 23 2013, is amended to read as follows: 24 b. “Eligible city” means a city in which a local sales and 25 services tax imposed by the city or county applies or a city 26 described in section 423B.1, subsection 2 , paragraph “a” , Code 27 2013, and in which an urban renewal area has been designated. 28 Sec. 21. Section 423B.10, subsection 5, Code 2013, is 29 amended to read as follows: 30 5. In addition to the moneys received pursuant to the 31 ordinance authorized under subsection 2 , an eligible city 32 may deposit any other local sales and services tax revenues 33 received by it pursuant to either the distribution formula 34 in section 423B.7, subsections 3, 4, and 5 , Code 2013, for 35 -11- LSB 1026YH (8) 85 md/sc 11/ 15

H.F. 60 local taxes described in section 22, subsection 1, of this Act, 1 or section 423B.7, subsections 3 and 4, to the special fund 2 described in section 403.19, subsection 2 . 3 Sec. 22. EFFECT OF ACT —— CURRENT LOCAL OPTION TAXES. 4 1. This Act shall not affect the imposition and collection 5 of a local option tax imposed, or that will take effect, as 6 the result of a petition received or a motion approved under 7 chapter 423B prior to July 1, 2013. 8 2. Local taxes described in subsection 1 shall continue 9 to be collected and disbursed to the relevant tax-imposing 10 jurisdictions pursuant to the provisions of chapter 423B, Code 11 2013, until ten years after July 1, 2013, the repeal date 12 specified in the ordinance imposing the tax, the date when any 13 bonded indebtedness secured by the tax outstanding on July 1, 14 2013, is retired, or such time as the tax is repealed according 15 to the provisions of chapter 423B, Code 2013, whichever is 16 sooner. 17 Sec. 23. APPLICABILITY. 18 1. This Act applies to petitions received pursuant to 19 section 423B.1, subsection 4, paragraph “a” , as amended in this 20 Act, on or after July 1, 2013. 21 2. This Act applies to motions adopted pursuant to section 22 423B.1, subsection 4, paragraph “b” , as amended in this Act, on 23 or after July 1, 2013. 24 EXPLANATION 25 This bill relates to the approval and imposition of local 26 option taxes. 27 Current Code chapter 423B authorizes the imposition of local 28 option taxes, including a local option sales and services tax. 29 Currently, such a proposed tax is only presented to the voters 30 of a whole county upon the filing of a petition signed by 31 eligible electors of the county equal in number to five percent 32 of the persons in the county who voted at the last preceding 33 general election or upon receipt by the county commissioner of 34 elections of motions requesting such submission, adopted by the 35 -12- LSB 1026YH (8) 85 md/sc 12/ 15

H.F. 60 governing bodies of the cities located within the county or the 1 governing body of the county for the unincorporated area of the 2 county, representing at least one-half of the population of the 3 county. 4 The bill amends the methods of seeking presentment of 5 the local option sales and services tax to the voters by 6 allowing the eligible electors of individual cities and the 7 unincorporated area of a county to file a petition for an 8 election to be held in the petitioning jurisdiction if such 9 petition is signed by eligible electors of the city or the 10 unincorporated area of the county, as applicable, equal in 11 number to five percent of the persons in the applicable city 12 or unincorporated area of the county who voted at the last 13 preceding general election. 14 The bill also removes the requirement that in order to have 15 the local sales and services tax presented to the voters, 16 motions must be approved by cities or the county for the 17 unincorporated area, representing at least one-half of the 18 county’s population. Instead, the bill allows individual 19 cities or the county for the unincorporated area to approve a 20 motion for an election on the local sales and services tax to 21 be held in only that jurisdiction. 22 The bill consequently removes the requirements related to 23 approval of a ballot question by cities that are contiguous to 24 each other and special provisions related to the approval and 25 imposition of a local sales and services tax in a city that is 26 located in more than one county. 27 The bill provides that a local sales and services tax 28 approved by the voters may not be imposed for a period 29 exceeding 10 years. In addition, the bill provides that if a 30 proposition for the imposition of a local sales and services 31 tax submitted to the voters of a city or the unincorporated 32 area of a county fails to gain approval, it shall not be 33 resubmitted to the voters of that jurisdiction in substantially 34 the same form for a period of three years following the 35 -13- LSB 1026YH (8) 85 md/sc 13/ 15

H.F. 60 election and may only be resubmitted on a day specified in 1 statute for special elections of a city or county. 2 Current Code section 423B.7 specifies the allocation 3 formula for local sales and services tax revenue among the 4 jurisdictions imposing the tax within a county. Seventy-five 5 percent of each county’s account containing such tax revenue 6 is remitted to the tax-imposing jurisdictions on the basis of 7 the county’s population residing in the unincorporated area 8 where the tax is imposed and those incorporated areas where 9 the tax is imposed and 25 percent of each county’s account is 10 remitted based on the sum of property tax dollars levied in 11 the incorporated areas and unincorporated area where the tax 12 is imposed. 13 The bill strikes this allocation formula for local sales and 14 services taxes newly imposed after July 1, 2013, and provides 15 that each county’s account shall be allocated to and remitted 16 to the jurisdictions imposing the local sales and services tax 17 on the basis of the location where the tax was collected. A 18 city receives all local sales and services tax collected in 19 the city and the county receives all local sales and services 20 tax collected in the unincorporated area of the county. The 21 bill imposes a duty on each city or county where a local sales 22 and services tax is imposed to assist the department of revenue 23 in identifying retail establishments within their jurisdiction 24 that are collecting the local sales and services tax. 25 The bill does not affect the imposition and collection of a 26 local tax imposed, or that will take effect, as the result of 27 a petition received or a motion approved before July 1, 2013. 28 Such local taxes will continue to be collected and disbursed 29 to the relevant tax-imposing jurisdictions pursuant to the 30 provisions of Code chapter 423B, Code 2013, until 10 years 31 after July 1, 2013, the repeal date specified in the ordinance 32 imposing the tax, the date when bonded indebtedness secured 33 by the tax is retired, or such time as the tax is repealed, 34 whichever is sooner. 35 -14- LSB 1026YH (8) 85 md/sc 14/ 15