House Study Bill 509 - IntroducedA Bill ForAn Act 1relating to county emergency medical services by
2modifying provisions relating to the duration of authority
3for optional taxes for emergency medical services.
1   Section 1.  Section 422D.1, subsection 4, Code 2020, is
2amended by striking the subsection and inserting in lieu
3thereof the following:
   44.  Discontinuance of the authority to impose a tax under
5this chapter shall be by petition and election. Upon receipt
6of a valid petition as provided in section 331.306, the
7board of supervisors shall direct the county commissioner of
8elections to submit to the voters of the county the question
9of whether to discontinue the authority to impose one or more
10of the taxes under this chapter. If a majority of those voting
11on the question of discontinuance of the board’s authority
12to impose the tax favors discontinuance, the board shall not
13impose the property tax for any fiscal year beginning after the
14election approving the discontinuance and shall not impose the
15income surtax for any tax year beginning after the election
16approving the discontinuance unless imposition is subsequently
17again authorized at election.
18   Sec. 2.  Section 422D.3, subsection 1, Code 2020, is amended
19to read as follows:
   201.  A local income surtax shall be imposed January 1 of the
21fiscal year in which the favorable election was held for tax
22years beginning on or after January 1, and is may be repealed
23as provided in section 422D.1, subsection 4, as of December 31
24for tax years beginning after December 31
25   Sec. 3.  Section 422D.5, Code 2020, is amended to read as
   27422D.5  Property tax levy.
   28A county may levy an emergency medical services tax at
29the rate set by the board of supervisors and approved at the
30election as provided in section 422D.1, on all taxable property
31in the county for fiscal years beginning with the fiscal year
32in which the favorable election was held. The reason for
33imposing the tax and the amount needed shall be set out on the
34ballot. The rate shall be set so as to raise only the amount
35needed. The levy is may be repealed for subsequent fiscal
as provided in section 422D.1, subsection 4.
2   Sec. 4.  IMPLEMENTATION.  This Act shall not affect the
3imposition and collection of taxes under chapter 422D in effect
4on July 1, 2020, and such taxes shall continue to be imposed
5and administered until the period of authority to impose such
6taxes in effect immediately prior to July 1, 2020, expires.
8The inclusion of this explanation does not constitute agreement with
9the explanation’s substance by the members of the general assembly.
   10Code chapter 422D authorizes counties to impose a property
11tax levy, an income surtax, or a combination of both taxes
12within the county, excluding those areas within a benefited
13emergency medical services district under Code chapter 357F,
14to be used for emergency medical services, if the taxes are
15approved at election. Code chapter 422D currently provides
16that imposition of the taxes or combination of taxes is for a
17maximum period of five years. This bill removes the five-year
18limitation and provides that discontinuance of the county’s
19authority to impose the taxes is required to be by petition of
20eligible electors and election. The bill also specifies that
21a county may not impose the taxes for any fiscal year or tax
22year, as applicable, beginning after the election approving the
23discontinuance of authority unless subsequently again approved
24at election.
   25The bill does not affect the imposition and collection
26of taxes under Code chapter 422D in effect on July 1, 2020,
27and such taxes shall continue to be imposed and administered
28until the period of authority to impose such taxes in effect
29immediately prior to July 1, 2020, expires.