Bill Text: IA HF187 | 2017-2018 | 87th General Assembly | Introduced
Bill Title: A bill for an act relating to limousine drivers and services, including sales and use taxes on such services.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2017-02-01 - Introduced, referred to Commerce. H.J. 172. [HF187 Detail]
Download: Iowa-2017-HF187-Introduced.html
House File 187 - Introduced HOUSE FILE BY PETTENGILL and R. TAYLOR A BILL FOR 1 An Act relating to limousine drivers and services, including 2 sales and use taxes on such services. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 1991YH (3) 87 ns/nh PAG LIN 1 1 Section 1. Section 321.1, subsection 8, Code 2017, is 1 2 amended by adding the following new paragraph: 1 3 NEW PARAGRAPH. l. A person operating a limousine is not a 1 4 chauffeur. 1 5 Sec. 2. Section 325A.6, subsection 2, Code 2017, is amended 1 6 to read as follows: 1 7 2. All motor vehicles providing taxicab services, having 1 8 a seating capacity of less than seven passengers, and not 1 9 operating on a regular route or between specified points, and 1 10 all motor vehicles providing limousine services not operating 1 11 on a regular route or between specified points, shall maintain 1 12 primary automobile insurance in the amount of at least one 1 13 million dollars because of bodily injury to or death of one or 1 14 more persons and injury to or destruction of property of others 1 15 in any one accident. A political subdivision of the state 1 16 shall not enact an ordinance requiring insurance coverage for 1 17 such vehicles in an amount different than the amount required 1 18 by this subsection. 1 19 Sec. 3. Section 423.2, subsection 6, paragraph a, Code 2017, 1 20 is amended to read as follows: 1 21 a. The sales price of any of the following enumerated 1 22 services is subject to the tax imposed by subsection 1 23 5: alteration and garment repair; armored car; vehicle repair; 1 24 battery, tire, and allied; investment counseling; service 1 25 charges of all financial institutions; barber and beauty; boat 1 26 repair; vehicle wash and wax; campgrounds; carpentry; roof, 1 27 shingle, and glass repair; dance schools and dance studios; 1 28 dating services; dry cleaning, pressing, dyeing, and laundering 1 29 excluding the use of self=pay washers and dryers; electrical 1 30 and electronic repair and installation; excavating and 1 31 grading; farm implement repair of all kinds; flying service; 1 32 furniture, rug, carpet, and upholstery repair and cleaning; fur 1 33 storage and repair; golf and country clubs and all commercial 1 34 recreation; gun and camera repair; house and building moving; 1 35 household appliance, television, and radio repair; janitorial 2 1 and building maintenance or cleaning; jewelry and watch 2 2 repair; lawn care, landscaping, and tree trimming and removal; 2 3limousine service, including driver;machine operator; machine 2 4 repair of all kinds; motor repair; motorcycle, scooter, and 2 5 bicycle repair; oilers and lubricators; office and business 2 6 machine repair; painting, papering, and interior decorating; 2 7 parking facilities; pay television; pet grooming; pipe 2 8 fitting and plumbing; wood preparation; executive search 2 9 agencies; private employment agencies, excluding services 2 10 for placing a person in employment where the principal place 2 11 of employment of that person is to be located outside of the 2 12 state; reflexology; security and detective services, excluding 2 13 private security and detective services furnished by a peace 2 14 officer with the knowledge and consent of the chief executive 2 15 officer of the peace officer's law enforcement agency; sewage 2 16 services for nonresidential commercial operations; sewing 2 17 and stitching; shoe repair and shoeshine; sign construction 2 18 and installation; storage of household goods, mini=storage, 2 19 and warehousing of raw agricultural products; swimming pool 2 20 cleaning and maintenance; tanning beds or salons; taxidermy 2 21 services; telephone answering service; test laboratories, 2 22 including mobile testing laboratories and field testing by 2 23 testing laboratories, and excluding tests on humans or animals 2 24 and excluding environmental testing services; termite, bug, 2 25 roach, and pest eradicators; tin and sheet metal repair; 2 26 transportation service consisting of the rental of recreational 2 27 vehicles or recreational boats, or the rental of vehicles 2 28 subject to registration which are registered for a gross 2 29 weight of thirteen tons or less for a period of sixty days or 2 30 less, or the rental of aircraft for a period of sixty days or 2 31 less; Turkish baths, massage, and reducing salons, excluding 2 32 services provided by massage therapists licensed under chapter 2 33 152C; water conditioning and softening; weighing; welding; 2 34 well drilling; wrapping, packing, and packaging of merchandise 2 35 other than processed meat, fish, fowl, and vegetables; wrecking 3 1 service; wrecker and towing. 3 2 Sec. 4. LOCAL ORDINANCES VOID ==== VALIDITY OF 3 3 PROCEEDINGS. On July 1, 2017, all local ordinances, 3 4 regulations, and rules not consistent with this Act are 3 5 void. However, this Act shall not affect the validity of any 3 6 proceeding brought or punishment imposed prior to July 1, 2017, 3 7 for a violation of such a local ordinance, regulation, or rule. 3 8 EXPLANATION 3 9 The inclusion of this explanation does not constitute agreement with 3 10 the explanation's substance by the members of the general assembly. 3 11 This bill provides that persons operating limousines are not 3 12 chauffeurs for the purposes of Code chapter 321 (motor vehicles 3 13 and law of the road). 3 14 In addition, the bill requires motor vehicles providing 3 15 limousine services to maintain primary automobile insurance in 3 16 the amount of at least $1 million because of bodily injury to 3 17 or death of one or more persons and injury to or destruction 3 18 of property of others in any one accident. The bill prohibits 3 19 political subdivisions of the state from enacting ordinances 3 20 requiring insurance coverage for such vehicles in an amount 3 21 different than the required amount. On July 1, 2017, all local 3 22 ordinances, regulations, and rules not consistent with the bill 3 23 are void. However, the bill does not affect the validity of 3 24 any proceeding brought or punishment imposed prior to July 1, 3 25 2017, for a violation of such a local ordinance, regulation, 3 26 or rule. 3 27 The bill removes limousine services from the list of 3 28 services subject to the 6 percent sales and use tax. LSB 1991YH (3) 87 ns/nh
