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 TLSB 5555YC (2) 88 md/jh
H.F. _____ 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20 fiscal year in which the favorable election was held for tax 21 years beginning on or after January 1, and is may be repealed 22 as provided in section 422D.1, subsection 4 , as of December 31 23 for tax years beginning after December 31 . 24 Sec. 3.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 The levy is may be repealed for subsequent fiscal 35 -1- LSB 5555YC (2) 88 md/jh 1/ 2
H.F. _____ 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 -2- LSB 5555YC (2) 88 md/jh 2/ 2