Iowa General Assembly Daily Bills, Amendments & Study Bills March 17, 2009



Download 4.06 Mb.
Page80/81
Date conversion04.09.2017
Size4.06 Mb.
1   ...   73   74   75   76   77   78   79   80   81

11 11 331.306 requesting that the question of whether to repeal the

11 12 ordinance be submitted to the registered voters of the

11 13 unincorporated area of the county, the board shall direct the

11 14 county commissioner of elections to submit to the voters at an

11 15 election held on a date specified in section 39.2, subsection

11 16 4, paragraph "a", the question of whether the ordinance that

11 17 imposes the tax shall be repealed.

11 18 (2) If within thirty days after adoption of the ordinance

11 19 that imposes a local entertainment tax, or if after the

11 20 ordinance has been in effect for one year, the city council

11 21 receives a valid petition as provided in section 362.4

11 22 requesting that the question of whether to repeal the

11 23 ordinance be submitted to the registered voters of the city,

11 24 the city council shall direct the county commissioner of

11 25 elections to submit to the voters at an election held on a

11 26 date specified in section 39.2, subsection 4, paragraph "b",

11 27 the question of whether the ordinance that imposes the tax

11 28 shall be repealed.

11 29 b. If a majority of the total votes cast for and against

11 30 the proposition favors repeal of the local entertainment tax,

11 31 the ordinance shall be repealed, and collection of the tax

11 32 shall terminate on either June 30 or December 31 following the

11 33 election, whichever is sooner.

11 34 5. The local entertainment tax shall be in addition to any

11 35 local sales and services tax that may be imposed pursuant to
Senate Study Bill 1308 continued
12 1 chapter 423B or state sales and use tax imposed pursuant to

12 2 chapter 423.

12 3 Sec. 16. NEW SECTION. 420A.403 ADMINISTRATION.

12 4 1. a. The director of revenue shall administer a local

12 5 entertainment tax as nearly as possible in conjunction with

12 6 the administration of state sales tax laws. The director

12 7 shall provide appropriate forms, or provide space on the

12 8 regular state tax forms, for reporting local entertainment tax

12 9 liability.

12 10 b. The ordinance of the city or county imposing the local

12 11 entertainment tax shall adopt by reference the applicable

12 12 provisions of the appropriate sections of chapter 423. All

12 13 powers and requirements of the director to administer the

12 14 state sales tax law are applicable to the administration of a

12 15 local entertainment tax law including but not limited to the

12 16 provisions of section 422.25, subsection 4, sections 422.30,

12 17 422.67, and 422.68, section 422.69, subsection 1, sections

12 18 422.70 to 422.75, section 423.14, subsection 1 and subsection

12 19 2, paragraphs "b" through "e", and sections 423.15, 423.23,

12 20 423.24, 423.25, 423.31 to 423.35, 423.37 to 423.42, 423.46,

12 21 and 423.47. Local officials shall confer with the director of

12 22 revenue for assistance in drafting the ordinance imposing the

12 23 tax. A certified copy of the ordinance shall be filed with

12 24 the director as soon as possible after passage.

12 25 c. Frequency of deposits and quarterly reports of the

12 26 local tax with the department of revenue are governed by the

12 27 tax provisions in section 423.31. Local tax collections shall

12 28 not be included in computation of the total tax to determine

12 29 frequency of filing under section 423.31.

12 30 d. The director shall apply a boundary change of a city

12 31 imposing or collecting the local tax to the imposition or

12 32 collection of that tax only on the first day of a calendar

12 33 quarter which occurs sixty days or more after the director has

12 34 given notice of the boundary change to sellers.

12 35 2. a. The director, in consultation with local officials,
Senate Study Bill 1308 continued
13 1 shall collect and account for the local entertainment tax.

13 2 The director shall certify each quarter the amount of the

13 3 local entertainment tax receipts and any interest and

13 4 penalties to be credited to the city or county account in the

13 5 local entertainment tax fund established in the office of the

13 6 treasurer of state. All taxes collected under this subchapter

13 7 by a retailer or any individual are deemed to be held in trust

13 8 for the state of Iowa and the local jurisdiction imposing the

13 9 tax.

13 10 b. All local tax moneys and interest and penalties

13 11 received or refunded one hundred eighty days or more after the

13 12 date on which the city or county repeals its tax shall be

13 13 deposited in or withdrawn from the general fund of the state.

13 14 Sec. 17. NEW SECTION. 420A.404 PAYMENT TO CITY OR COUNTY

13 15 == USE OF RECEIPTS.

13 16 1. All moneys in the city or county account of the local

13 17 entertainment tax fund shall be remitted at least quarterly by

13 18 the department of revenue, pursuant to rules of the director

13 19 of revenue, to the city or county imposing the tax.

13 20 2. Local entertainment tax revenues received by the city

13 21 or county under this subchapter shall be deposited in the city

13 22 alternative revenue fund or the county alternative revenue

13 23 fund, as appropriate, and used as provided in section

13 24 420A.104.

13 25 SUBCHAPTER V

13 26 LOCAL CIGARETTE AND TOBACCO PRODUCTS TAX

13 27 Sec. 18. NEW SECTION. 420A.501 LOCAL CIGARETTE AND

13 28 TOBACCO PRODUCTS TAX.

13 29 1. A city or county may impose by ordinance a local

13 30 cigarette and tobacco products tax pursuant to this

13 31 subchapter. The tax shall be imposed at a rate specified in

13 32 increments of one or more full percentage points upon the

13 33 sales price of cigarettes and tobacco products sold at retail

13 34 locations in the city or in the unincorporated area of the

13 35 county, as applicable. The tax shall be imposed on the same
Senate Study Bill 1308 continued
14 1 basis as the state sales tax under chapter 423, subchapter II,

14 2 and shall not be imposed on the sale of any cigarettes or

14 3 tobacco products not taxed by the state.

14 4 2. a. A local cigarette and tobacco products tax shall be

14 5 imposed or the rate changed either January 1 or July 1

14 6 following the notification of the director of revenue but not

14 7 sooner than ninety days following the passage of the ordinance

14 8 imposing or changing the rate of the tax and not sooner than

14 9 sixty days following notice to sellers, as defined in section

14 10 423.1.

14 11 b. A local cigarette and tobacco products tax shall be

14 12 repealed only on June 30 or December 31 but not sooner than

14 13 ninety days following repeal of the ordinance. At least forty

14 14 days before the imposition or repeal of the tax, a city or

14 15 county shall provide notice of the action by certified mail to

14 16 the director of revenue.

14 17 3. a. (1) If within thirty days after adoption of the

14 18 ordinance that imposes a local cigarette and tobacco products

14 19 tax, or if after the ordinance has been in effect for one

14 20 year, the board of supervisors receives a valid petition as

14 21 provided in section 331.306 requesting that the question of

14 22 whether to repeal the ordinance be submitted to the registered

14 23 voters of the unincorporated area of the county, the board

14 24 shall direct the county commissioner of elections to submit to

14 25 the voters at an election held on a date specified in section

14 26 39.2, subsection 4, paragraph "a", the question of whether the

14 27 ordinance that imposes the tax shall be repealed.

14 28 (2) If within thirty days after adoption of the ordinance

14 29 that imposes a local cigarette and tobacco products tax, or if

14 30 after the ordinance has been in effect for one year, the city

14 31 council receives a valid petition as provided in section 362.4

14 32 requesting that the question of whether to repeal the

14 33 ordinance be submitted to the registered voters of the city,

14 34 the city council shall direct the county commissioner of

14 35 elections to submit to the voters at an election held on a
Senate Study Bill 1308 continued
15 1 date specified in section 39.2, subsection 4, paragraph "b",

15 2 the question of whether the ordinance that imposes the tax

15 3 shall be repealed.

15 4 b. If a majority of the total votes cast for and against

15 5 the proposition favors repeal of the local cigarette and

15 6 tobacco products tax, the ordinance shall be repealed, and

15 7 collection of the tax shall terminate on either June 30 or

15 8 December 31, following the election, whichever is sooner.

15 9 4. The local cigarette and tobacco products tax shall be

15 10 in addition to any local sales and services tax that may be

15 11 imposed pursuant to chapter 423B or state sales and use tax

15 12 imposed pursuant to chapter 423.

15 13 5. For purposes of this subchapter:

15 14 a. "Cigarette" means the same as defined in section

15 15 453A.1.

15 16 b. "Tobacco products" means the same as defined in section

15 17 453A.42.

15 18 Sec. 19. NEW SECTION. 420A.502 ADMINISTRATION.

15 19 1. a. The director of revenue shall administer a local

15 20 cigarette and tobacco products tax as nearly as possible in

15 21 conjunction with the administration of state sales tax laws.

15 22 The director shall provide appropriate forms or provide space

15 23 on the regular state tax forms for reporting local cigarette

15 24 and tobacco products tax liability.

15 25 b. The ordinance of a city or county imposing a local

15 26 cigarette and tobacco products tax shall adopt by reference

15 27 the applicable provisions of the appropriate sections of

15 28 chapter 423. All powers and requirements of the director to

15 29 administer the state sales tax law are applicable to the

15 30 administration of a local cigarette and tobacco products tax

15 31 law including but not limited to the provisions of section

15 32 422.25, subsection 4, sections 422.30, 422.67, and 422.68,

15 33 section 422.69, subsection 1, sections 422.70 to 422.75,

15 34 section 423.14, subsection 1 and subsection 2, paragraphs "b"

15 35 through "e", and sections 423.15, 423.23, 423.24, 423.25,
Senate Study Bill 1308 continued
16 1 423.31 to 423.35, 423.37 to 423.42, 423.46, and 423.47. Local

16 2 officials shall confer with the director of revenue for

16 3 assistance in drafting the ordinance imposing the tax. A

16 4 certified copy of the ordinance shall be filed with the

16 5 director as soon as possible after passage.

16 6 c. Frequency of deposits and quarterly reports of the

16 7 local tax with the department of revenue are governed by the

16 8 tax provisions in section 423.31. Local tax collections shall

16 9 not be included in computation of the total tax to determine

16 10 frequency of filing under section 423.31.

16 11 d. The director shall apply a boundary change of a city

16 12 imposing or collecting the local tax to the imposition or

16 13 collection of that tax only on the first day of a calendar

16 14 quarter which occurs sixty days or more after the director has

16 15 given notice of the boundary change to sellers.

16 16 2. a. The director, in consultation with local officials,

16 17 shall collect and account for the local cigarette and tobacco

16 18 products tax. The director shall certify each quarter the

16 19 amount of local cigarette and tobacco products tax receipts

16 20 and any interest and penalties to be credited to the city or

16 21 county account in the cigarette and tobacco products tax fund

16 22 established in the office of the treasurer of state. All

16 23 taxes collected under this subchapter by a retailer or any

16 24 individual are deemed to be held in trust for the state of

16 25 Iowa and the local jurisdiction imposing the tax.

16 26 b. All local tax moneys and interest and penalties

16 27 received or refunded one hundred eighty days or more after the

16 28 date on which the city or county repeals its local cigarette

16 29 and tobacco products tax shall be deposited in or withdrawn

16 30 from the general fund of the state.

16 31 Sec. 20. NEW SECTION. 420A.503 PAYMENT TO THE CITY OR

16 32 COUNTY == USE OF RECEIPTS.

16 33 1. All moneys in the city or county account of the local

16 34 cigarette and tobacco products tax fund shall be remitted at

16 35 least quarterly by the department of revenue, pursuant to
Senate Study Bill 1308 continued
17 1 rules of the director of revenue, to the city or county

17 2 imposing the tax.

17 3 2. Local cigarette and tobacco products tax revenues

17 4 received by the city or county under this subchapter shall be

17 5 deposited in the city alternative revenue fund or the county

17 6 alternative revenue fund, as appropriate, and used as provided

17 7 in section 420A.104.

17 8 SUBCHAPTER VI

17 9 LOCAL INCOME SURTAX

17 10 Sec. 21. NEW SECTION. 420A.601 LOCAL INCOME SURTAX ==

17 11 ELECTION AND IMPOSITION.

17 12 1. The governing body of a city or county may on its own

17 13 motion offer for voter approval the question of imposition of

17 14 a local income surtax at a rate not to exceed five percent on

17 15 the state individual income tax of resident individuals.

17 16 2. The local income surtax shall only be imposed by

17 17 ordinance following voter approval.

17 18 a. For a local income surtax imposed by a city, the

17 19 question of imposing the local income surtax may be submitted

17 20 to the registered voters of the city at an election held on a

17 21 date specified in section 39.2, subsection 4, paragraph "b".

17 22 Notice of the election shall be given by publication as

17 23 provided in section 49.53. The ballot shall identify the

17 24 local income surtax rate, the duration the local income surtax

17 25 shall be in effect, and the proposed uses of revenue from the

17 26 local income surtax. If a majority of the total votes cast

17 27 for and against the proposition is in favor of the imposition

17 28 of the local income surtax, the city shall impose the surtax

17 29 by ordinance for tax years beginning on or after January 1

17 30 following the favorable election.

17 31 b. For a local income surtax imposed by a county, the

17 32 question of imposing the local income surtax may be submitted

17 33 to the registered voters in the unincorporated area of the

17 34 county at an election held on a date specified in section

17 35 39.2, subsection 4, paragraph "a". Notice of the election
Senate Study Bill 1308 continued
18 1 shall be given by publication as provided in section 49.53.

18 2 The ballot shall identify the local income surtax rate, the

18 3 duration the local income surtax shall be in effect, and the

18 4 proposed uses of revenue from the local income surtax. If a

18 5 majority of the total votes cast for and against the

18 6 proposition is in favor of the imposition of the local income

18 7 surtax, the county shall impose the surtax by ordinance for

18 8 tax years beginning on or after January 1 following the

18 9 favorable election.

18 10 3. The local income surtax shall be imposed for the period

18 11 specified on the ballot, but not to exceed a maximum period of

18 12 ten years.

18 13 4. For purposes of the local income surtax, unless the

18 14 context otherwise requires:

18 15 a. "Resident individual" means an individual taxpayer

18 16 whose principal place of residence at the end of the

18 17 taxpayer's tax year is located in the city or the

18 18 unincorporated area of the county where the surtax is imposed.

18 19 b. "State individual income tax" means the taxes computed

18 20 under section 422.5, less the amounts of nonrefundable credits

18 21 allowed under chapter 422, division II.

18 22 5. a. Returns for the local income surtax shall be filed

18 23 with the department of revenue on or before the last day of

18 24 the fourth month after the expiration of the tax year. All

18 25 local income surtax returns shall cover a calendar year. Each

18 26 taxpayer required to file a return shall show on the return

18 27 the city or county of residence, as applicable, on the last

18 28 day of the tax year.

18 29 b. Each taxpayer's local income surtax is equal to the

18 30 taxpayer's state individual income tax multiplied by the local

18 31 income surtax rate specified on the ballot.

18 32 Sec. 22. NEW SECTION. 420A.602 ADMINISTRATION.

18 33 1. A local income surtax shall be imposed January 1

18 34 following the favorable election to impose the surtax for tax

18 35 years beginning on or after January 1, and repeal of the
Senate Study Bill 1308 continued
19 1 surtax shall be as of December 31 following repeal of the

19 2 ordinance for tax years beginning after December 31.

19 3 2. a. The director of revenue shall administer the

19 4 provisions of a local income surtax as nearly as possible in

19 5 conjunction with the administration of state income tax laws.

19 6 The director shall provide appropriate forms, or provide space

19 7 on the regular state tax forms, for reporting local income

19 8 surtax liability.

19 9 b. An ordinance imposing a local income surtax shall adopt

19 10 by reference the applicable provisions of the appropriate

19 11 sections of chapter 422, division II. All powers and

19 12 requirements of the director in administering the state income

19 13 tax law apply to the administration of a local income surtax,

19 14 including but not limited to the provisions of sections 422.4,

19 15 422.16, 422.20 to 422.31, 422.68, 422.70, and 422.72 to

19 16 422.75. Local officials shall confer with the director of

19 17 revenue and obtain the director's assistance in drafting the

19 18 ordinance imposing a local income surtax. A certified copy of

19 19 the ordinance shall be filed with the director as soon as

19 20 possible after passage.

19 21 3. The director, in consultation with local officials,

19 22 shall collect and account for a local income surtax and any

19 23 interest and penalties. The director shall credit local

19 24 income surtax receipts and any interest and penalties

19 25 collected from returns filed on or before November 1 of the

19 26 calendar year following the tax year for which the local

19 27 income surtax is imposed to a local income surtax fund

19 28 established in the office of the treasurer of state. All

19 29 local income surtax receipts and any interest and penalties

19 30 received or refunded from returns filed after November 1 of

19 31 the calendar year following the tax year for which the local

19 32 income surtax is imposed shall be deposited in or withdrawn

19 33 from the general fund of the state and shall be considered

19 34 part of the cost of administering the local income surtax.

19 35 Sec. 23. NEW SECTION. 420A.603 PAYMENT TO CITY OR COUNTY
Senate Study Bill 1308 continued
20 1 == USE OF RECEIPTS.

20 2 1. On or before January 15, the director of revenue shall

20 3 make an accounting of the local income surtax receipts and any

20 4 interest and penalties collected from returns filed on or

20 5 before November 1 of the preceding year and shall certify to

20 6 the treasurer of state the amount collected. The treasurer of

20 7 state shall remit within fifteen days of the certification by

20 8 the director of revenue to the city or county that has imposed

20 9 a local income surtax the amount in the local income surtax

20 10 fund collected as a result of the city's or county's local

20 11 income surtax.

20 12 2. Local income surtax moneys received by the city or

20 13 county shall be deposited in the city alternative revenue fund

20 14 or the county alternative revenue fund, as appropriate, and

20 15 used as provided in section 420A.104.

20 16 Sec. 24. EFFECTIVE DATE. This division of this Act, being

20 17 deemed of immediate importance, takes effect upon enactment.

20 18 EXPLANATION

20 19 This bill relates to local government finances by amending

20 20 provisions relating to city franchise fees and authorizing

20 21 local governments to collect certain taxes and fees.

20 22 Division I of the bill amends provisions relating to city

20 23 franchise fees by authorizing a maximum percentage rate that

20 24 may be assessed as a franchise fee and requiring the use of a

20 25 portion of the franchise fees collected to provide property

20 26 tax relief.

20 27 The division provides that the amount of a city franchise

20 28 fee may be based upon a percentage of gross revenues generated

20 29 from sales of the franchisee within the city not to exceed 5

20 30 percent without regard to the city's cost of regulating the

20 31 franchise. The bill allows franchise fees collected by the

20 32 city to be credited to the city general fund and used for city

20 33 general fund purposes. However, at least 20 percent of the

20 34 fees collected are to be used for property tax relief.

20 35 The division requires a city to prepare a revenue purpose
Senate Study Bill 1308 continued
21 1 statement before the city adopts or amends a franchise fee

21 2 rate ordinance or a franchise ordinance to increase the

21 3 percentage rate of franchise fees assessed. The division

21 4 requires the revenue purpose statement to specify how the

21 5 increase in franchise fees will be expended, including

21 6 information on the amount of additional property tax relief

21 7 that will be provided if property tax relief is listed as a

21 8 purpose. The division also requires each revenue purpose

21 9 statement to be published in a newspaper of general

21 10 circulation in the city before official action is taken on the

21 11 fee rate increase.

21 12 Division I of the bill takes effect upon enactment.

21 13 Division II of the bill enacts new Code chapter 420A which

21 14 authorizes cities and counties to impose certain taxes and

21 15 fees to fund certain specified activities and to provide

21 16 property tax relief.




1   ...   73   74   75   76   77   78   79   80   81


The database is protected by copyright ©hestories.info 2017
send message

    Main page