Bill Text: IA HSB189 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act relating to the selling or furnishing of water by mobile home parks including creating an exemption to the water service excise tax, and by modifying qualifications for public water supply systems.
Spectrum: Committee Bill
Status: (N/A - Dead) 2019-02-20 - Subcommittee: Osmundson, Gaskill and Maxwell. H.J. 332. [HSB189 Detail]
Download: Iowa-2019-HSB189-Introduced.html
House
Study
Bill
189
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
WAYS
AND
MEANS
BILL
BY
CHAIRPERSON
HEIN)
A
BILL
FOR
An
Act
relating
to
the
selling
or
furnishing
of
water
by
mobile
1
home
parks
including
creating
an
exemption
to
the
water
2
service
excise
tax,
and
by
modifying
qualifications
for
3
public
water
supply
systems.
4
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
5
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_____
Section
1.
Section
423G.4,
Code
2019,
is
amended
by
striking
1
the
section
and
inserting
in
lieu
thereof
the
following:
2
423G.4
Exemptions.
3
There
is
exempted
from
the
tax
imposed
by
this
chapter
the
4
following:
5
1.
The
sales
price
from
transactions
exempt
from
state
6
sales
tax
under
section
423.3.
However,
the
sales
price
from
7
transactions
exempt
from
state
sales
tax
under
section
423.3,
8
subsection
103,
shall
not
be
exempt
unless
as
provided
in
9
subsection
2.
10
2.
a.
The
sales
price
from
the
sale
or
furnishing
of
water
11
by
a
mobile
home
park
through
a
piped
distribution
system
12
maintained
by
the
mobile
home
park,
to
a
consumer
or
user
of
13
water
who
is
a
tenant,
if
all
of
the
following
apply:
14
(1)
The
water
was
obtained
from
a
water
utility.
15
(2)
A
tax
was
imposed
by
this
chapter
on
the
sales
price
16
from
the
sale
or
furnishing
of
water
by
a
water
utility
to
the
17
mobile
home
park
based
upon
readings
of
the
master
meter
of
the
18
mobile
home
park.
19
(3)
The
tenant
is
not
charged
more
than
the
rate
the
tenant
20
would
be
charged
for
consuming
or
using
water
from
the
water
21
utility.
22
b.
As
used
in
this
subsection:
23
(1)
“Master
meter”
means
a
single
meter
used
in
determining
24
the
amount
of
water
provided
to
a
mobile
home
park.
25
(2)
“Mobile
home
park”
means
the
same
as
defined
in
section
26
562B.7.
27
(3)
“Piped
distribution
system”
includes
a
submetered
28
distribution
system.
29
(4)
“Tenant”
means
the
same
as
defined
in
section
562B.7.
30
(5)
“Water
utility”
means
a
public
utility
as
defined
in
31
section
476.1
that
furnishes
water
by
a
piped
distribution
32
system
to
the
public
for
compensation.
33
Sec.
2.
Section
455B.171,
subsection
26,
Code
2019,
is
34
amended
to
read
as
follows:
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26.
“Public
water
supply
system”
means
,
except
as
provided
1
in
section
455B.200,
a
system
for
the
provision
to
the
public
2
of
piped
water
for
human
consumption,
if
the
system
has
at
3
least
fifteen
service
connections
or
regularly
serves
at
least
4
twenty-five
individuals.
The
term
includes
any
source
of
5
water
and
any
collection,
treatment,
storage,
and
distribution
6
facilities
under
control
of
the
operator
of
the
system
and
used
7
primarily
in
connection
with
the
system,
and
any
collection
or
8
pretreatment
storage
facilities
not
under
such
control
which
9
are
used
primarily
in
connection
with
the
system.
10
Sec.
3.
NEW
SECTION
.
455B.200
Mobile
home
parks.
11
1.
As
used
in
this
section:
12
a.
“Mobile
home
park”
means
the
same
as
defined
in
section
13
562B.7.
14
b.
“Tenant”
means
the
same
as
defined
in
section
562B.7.
15
c.
“Water
utility”
means
a
public
utility
as
defined
in
16
section
476.1
that
furnishes
water
by
a
piped
distribution
17
system
to
the
public
for
compensation.
18
2.
For
purposes
of
this
part
I,
a
mobile
home
park
shall
19
not
be
considered
a
public
water
supply
system
if
the
mobile
20
home
park
sells
or
furnishes
water
to
a
tenant
and
all
of
the
21
following
apply:
22
a.
The
water
was
obtained
from
a
water
utility
prior
to
23
selling
or
furnishing
the
water
to
a
tenant.
24
b.
The
tenant
is
not
charged
more
than
the
rate
the
tenant
25
would
be
charged
for
consuming
or
using
water
from
the
water
26
utility.
27
EXPLANATION
28
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
29
the
explanation’s
substance
by
the
members
of
the
general
assembly.
30
This
bill
relates
to
the
selling
or
furnishing
of
water
by
31
mobile
home
parks
including
creating
an
exemption
to
the
water
32
service
excise
tax,
and
by
modifying
qualifications
for
private
33
and
public
water
supply
systems.
34
The
bill
exempts
from
the
water
service
excise
tax
the
sales
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price
from
the
sale
or
furnishing
of
water
by
a
mobile
home
1
park
through
a
piped
distribution
system
maintained
by
the
2
mobile
home
park
to
a
tenant.
To
qualify
for
the
water
service
3
tax
exemption
under
the
bill,
the
following
must
apply:
the
4
water
was
obtained
from
a
water
utility,
a
water
service
excise
5
tax
was
imposed
on
the
sales
price
from
the
sale
or
furnishing
6
of
water
by
a
water
utility
to
the
mobile
home
park,
and
the
7
tenant
is
not
charged
more
than
the
rate
the
tenant
would
be
8
charged
for
consuming
or
using
water
from
the
water
utility.
9
The
bill
modifies
the
qualifications
for
a
“public
water
10
supply
system”
to
exclude
a
mobile
home
park,
if
the
mobile
11
home
park
sells
or
furnishes
water
to
a
tenant
and
all
of
the
12
following
apply:
the
water
was
obtained
from
a
water
utility,
13
and
the
tenant
is
not
charged
more
than
the
rate
the
tenant
14
would
be
charged
for
consuming
or
using
water
from
the
water
15
utility.
Under
current
law,
a
public
water
supply
system
is
16
regulated
by
the
department
of
natural
resources.
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