House
Study
Bill
509
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
STATE
GOVERNMENT
BILL
BY
CHAIRPERSON
KAUFMANN)
A
BILL
FOR
An
Act
relating
to
county
emergency
medical
services
by
1
modifying
provisions
relating
to
the
duration
of
authority
2
for
optional
taxes
for
emergency
medical
services.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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Section
1.
Section
422D.1,
subsection
4,
Code
2020,
is
1
amended
by
striking
the
subsection
and
inserting
in
lieu
2
thereof
the
following:
3
4.
Discontinuance
of
the
authority
to
impose
a
tax
under
4
this
chapter
shall
be
by
petition
and
election.
Upon
receipt
5
of
a
valid
petition
as
provided
in
section
331.306,
the
6
board
of
supervisors
shall
direct
the
county
commissioner
of
7
elections
to
submit
to
the
voters
of
the
county
the
question
8
of
whether
to
discontinue
the
authority
to
impose
one
or
more
9
of
the
taxes
under
this
chapter.
If
a
majority
of
those
voting
10
on
the
question
of
discontinuance
of
the
board’s
authority
11
to
impose
the
tax
favors
discontinuance,
the
board
shall
not
12
impose
the
property
tax
for
any
fiscal
year
beginning
after
the
13
election
approving
the
discontinuance
and
shall
not
impose
the
14
income
surtax
for
any
tax
year
beginning
after
the
election
15
approving
the
discontinuance
unless
imposition
is
subsequently
16
again
authorized
at
election.
17
Sec.
2.
Section
422D.3,
subsection
1,
Code
2020,
is
amended
18
to
read
as
follows:
19
1.
A
local
income
surtax
shall
be
imposed
January
1
of
the
20
fiscal
year
in
which
the
favorable
election
was
held
for
tax
21
years
beginning
on
or
after
January
1,
and
is
may
be
repealed
22
as
provided
in
section
422D.1,
subsection
4
,
as
of
December
31
23
for
tax
years
beginning
after
December
31
.
24
Sec.
3.
Section
422D.5,
Code
2020,
is
amended
to
read
as
25
follows:
26
422D.5
Property
tax
levy.
27
A
county
may
levy
an
emergency
medical
services
tax
at
28
the
rate
set
by
the
board
of
supervisors
and
approved
at
the
29
election
as
provided
in
section
422D.1,
on
all
taxable
property
30
in
the
county
for
fiscal
years
beginning
with
the
fiscal
year
31
in
which
the
favorable
election
was
held.
The
reason
for
32
imposing
the
tax
and
the
amount
needed
shall
be
set
out
on
the
33
ballot.
The
rate
shall
be
set
so
as
to
raise
only
the
amount
34
needed.
The
levy
is
may
be
repealed
for
subsequent
fiscal
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_____
years
as
provided
in
section
422D.1,
subsection
4
.
1
Sec.
4.
IMPLEMENTATION.
This
Act
shall
not
affect
the
2
imposition
and
collection
of
taxes
under
chapter
422D
in
effect
3
on
July
1,
2020,
and
such
taxes
shall
continue
to
be
imposed
4
and
administered
until
the
period
of
authority
to
impose
such
5
taxes
in
effect
immediately
prior
to
July
1,
2020,
expires.
6
EXPLANATION
7
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
8
the
explanation’s
substance
by
the
members
of
the
general
assembly.
9
Code
chapter
422D
authorizes
counties
to
impose
a
property
10
tax
levy,
an
income
surtax,
or
a
combination
of
both
taxes
11
within
the
county,
excluding
those
areas
within
a
benefited
12
emergency
medical
services
district
under
Code
chapter
357F,
13
to
be
used
for
emergency
medical
services,
if
the
taxes
are
14
approved
at
election.
Code
chapter
422D
currently
provides
15
that
imposition
of
the
taxes
or
combination
of
taxes
is
for
a
16
maximum
period
of
five
years.
This
bill
removes
the
five-year
17
limitation
and
provides
that
discontinuance
of
the
county’s
18
authority
to
impose
the
taxes
is
required
to
be
by
petition
of
19
eligible
electors
and
election.
The
bill
also
specifies
that
20
a
county
may
not
impose
the
taxes
for
any
fiscal
year
or
tax
21
year,
as
applicable,
beginning
after
the
election
approving
the
22
discontinuance
of
authority
unless
subsequently
again
approved
23
at
election.
24
The
bill
does
not
affect
the
imposition
and
collection
25
of
taxes
under
Code
chapter
422D
in
effect
on
July
1,
2020,
26
and
such
taxes
shall
continue
to
be
imposed
and
administered
27
until
the
period
of
authority
to
impose
such
taxes
in
effect
28
immediately
prior
to
July
1,
2020,
expires.
29
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