Bill Text: IA SF2213 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A bill for an act authorizing counties to impose a local tourism tax following approval at election and establishing a local tourism tax fund.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-02-18 - Subcommittee, Dotzler, Feenstra, and Seng. S.J. 286. [SF2213 Detail]
Download: Iowa-2013-SF2213-Introduced.html
Senate
File
2213
-
Introduced
SENATE
FILE
2213
BY
SODDERS
A
BILL
FOR
An
Act
authorizing
counties
to
impose
a
local
tourism
tax
1
following
approval
at
election
and
establishing
a
local
2
tourism
tax
fund.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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Section
1.
Section
331.402,
subsection
2,
Code
2014,
is
1
amended
by
adding
the
following
new
paragraph:
2
NEW
PARAGRAPH
.
0g.
Impose
a
local
tourism
tax
in
accordance
3
with
chapter
423A.
4
Sec.
2.
Section
331.427,
subsection
1,
unnumbered
paragraph
5
1,
Code
2014,
is
amended
to
read
as
follows:
6
Except
as
otherwise
provided
by
state
law,
county
revenues
7
from
taxes
and
other
sources
for
general
county
services
shall
8
be
credited
to
the
general
fund
of
the
county,
including
9
revenues
received
under
sections
9I.11
,
101A.3
,
101A.7
,
123.36
,
10
123.143
,
142D.9
,
176A.8
,
321.105
,
321.152
,
321G.7
,
321I.8
,
11
section
331.554,
subsection
6
,
sections
341A.20
,
364.3
,
368.21
,
12
423A.7
,
423A.7A,
428A.8
,
433.15
,
434.19
,
445.57
,
453A.35
,
13
458A.21
,
483A.12
,
533.329
,
556B.1
,
583.6
,
602.8108
,
904.908
,
14
and
906.17
,
and
the
following:
15
Sec.
3.
Section
423A.3,
Code
2014,
is
amended
to
read
as
16
follows:
17
423A.3
State-imposed
hotel
and
motel
tax.
18
A
tax
of
five
percent
is
imposed
upon
the
sales
price
for
19
the
renting
of
any
lodging
if
the
renting
occurs
in
this
state.
20
The
tax
shall
be
collected
by
any
lessor
of
lodging
from
the
21
user
of
that
lodging.
The
lessor
shall
add
the
tax
to
the
22
sales
price
of
the
lodging,
and
the
state-imposed
tax,
when
23
collected,
shall
be
stated
as
a
distinct
item,
separate
and
24
apart
from
the
sales
price
of
the
lodging
and
the
local
tax
25
imposed,
if
any,
under
section
423A.4
or
section
423A.4A
.
26
Sec.
4.
NEW
SECTION
.
423A.4A
Local
tourism
tax
——
election.
27
1.
A
county
may
impose
by
ordinance
of
the
board
of
28
supervisors
a
local
tourism
tax,
at
a
rate
of
one
percent,
29
which
shall
be
imposed
upon
the
sales
price
from
the
renting
30
of
lodging.
The
tax
when
imposed
shall
apply
within
the
31
boundaries
of
the
county.
32
2.
The
question
of
imposition
or
repeal
of
a
local
tourism
33
tax
may
be
submitted
to
the
registered
voters
of
the
county
34
at
an
election
held
on
a
date
specified
in
section
39.2,
35
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subsection
4,
paragraph
“a”
.
Within
ten
days
of
the
election
1
at
which
a
majority
of
those
voting
on
the
question
favors
2
the
imposition
or
repeal
of
the
local
tourism
tax,
the
county
3
auditor
shall
give
written
notice
by
sending
a
copy
of
the
4
abstract
of
votes
from
the
favorable
election
to
the
director
5
of
revenue.
6
3.
A
local
tourism
tax
shall
be
imposed
on
January
1
or
7
July
1,
following
the
notification
of
the
director
of
revenue.
8
Once
imposed,
the
tax
shall
remain
in
effect
for
a
minimum
of
9
one
year.
A
local
tourism
tax
shall
terminate
only
on
June
10
30
or
December
31.
At
least
forty-five
days
prior
to
the
tax
11
being
effective
or
prior
to
the
repeal
of
the
tax,
a
county
12
shall
provide
notice
by
mail
of
such
action
to
the
director
of
13
revenue.
The
director
shall
have
the
authority
to
waive
the
14
notice
requirement.
15
4.
A
county
shall
impose
or
repeal
a
local
tourism
tax
only
16
after
an
election
at
which
a
majority
of
those
voting
on
the
17
question
favors
imposition
or
repeal.
However,
a
local
tourism
18
tax
shall
not
be
repealed
if
obligations
are
outstanding
which
19
are
payable
as
provided
in
section
423A.7A,
unless
funds
20
sufficient
to
pay
the
principal,
interest,
and
premium,
if
any,
21
on
the
outstanding
obligations
at
and
prior
to
maturity
have
22
been
properly
set
aside
and
pledged
for
that
purpose.
The
23
election
shall
be
held
at
the
time
of
the
general
election
or
24
at
a
special
election
called
for
that
purpose.
25
Sec.
5.
Section
423A.5,
subsection
2,
unnumbered
paragraph
26
1,
Code
2014,
is
amended
to
read
as
follows:
27
There
is
exempted
from
the
provisions
of
this
chapter
and
28
from
the
computation
of
any
amount
of
tax
imposed
by
section
29
423A.4
or
section
423A.4A
all
of
the
following:
30
Sec.
6.
Section
423A.6,
Code
2014,
is
amended
to
read
as
31
follows:
32
423A.6
Administration
by
director.
33
1.
a.
The
director
of
revenue
shall
administer
the
state
34
and
hotel
and
motel
tax,
the
local
hotel
and
motel
tax
,
and
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the
local
tourism
tax
as
nearly
as
possible
in
conjunction
1
with
the
administration
of
the
state
sales
tax
law,
except
2
that
portion
of
the
law
which
implements
the
streamlined
sales
3
and
use
tax
agreement.
The
director
shall
provide
appropriate
4
forms,
or
provide
on
the
regular
state
tax
forms,
for
reporting
5
state
and
hotel
and
motel
tax
liability,
local
hotel
and
motel
6
tax
liability
,
and
local
tourism
tax
liability
.
All
moneys
7
received
or
refunded
one
hundred
eighty
days
after
the
date
on
8
which
a
city
or
county
terminates
its
local
hotel
and
motel
tax
9
or
a
county
terminates
its
local
tourism
tax,
and
all
moneys
10
received
from
the
state
hotel
and
motel
tax
shall
be
deposited
11
in
or
withdrawn
from
the
general
fund
of
the
state.
12
b.
Beginning
the
first
day
of
the
calendar
quarter
beginning
13
on
the
reinvestment
district’s
commencement
date,
the
director
14
of
revenue
shall,
subject
to
remittance
limitations
established
15
by
the
economic
development
authority
board
pursuant
to
section
16
15J.4,
subsection
3
,
transfer
from
the
general
fund
of
the
17
state
to
a
district
account
created
in
the
state
reinvestment
18
district
fund
for
each
reinvestment
district
established
19
under
chapter
15J
,
the
new
state
hotel
and
motel
tax
revenue,
20
determined
in
section
15J.5,
subsection
2
,
paragraph
“b”
,
in
21
the
district.
Such
transfers
shall
cease
pursuant
to
section
22
15J.8
.
23
2.
The
director,
in
consultation
with
local
officials,
24
shall
collect
and
account
for
a
local
hotel
and
motel
tax
and
25
shall
credit
all
revenues
to
the
local
transient
guest
tax
fund
26
created
in
section
423A.7
.
The
director
in
consultation
with
27
local
officials
shall
collect
and
account
for
a
local
tourism
28
tax
and
shall
credit
all
revenues
to
the
local
tourism
tax
29
fund
created
in
section
423A.7A.
Local
authorities
shall
not
30
require
any
tax
permit
not
required
by
the
director
of
revenue.
31
3.
Section
422.25,
subsection
4
,
sections
422.30
,
422.67
,
32
and
422.68
,
section
422.69,
subsection
1
,
sections
422.70
,
33
422.71
,
422.72
,
422.74
,
and
422.75
,
section
423.14,
subsection
34
1
,
and
sections
423.23
,
423.24
,
423.25
,
423.31
,
423.33
,
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423.35
,
423.37
through
423.42
,
and
423.47
,
consistent
with
the
1
provisions
of
this
chapter
,
apply
with
respect
to
the
taxes
2
authorized
under
this
chapter
,
in
the
same
manner
and
with
the
3
same
effect
as
if
the
state
and
local
hotel
and
motel
taxes
4
and
the
local
tourism
tax
were
retail
sales
taxes
within
the
5
meaning
of
those
statutes.
Notwithstanding
this
subsection,
6
the
director
shall
provide
for
quarterly
filing
of
returns
and
7
for
other
than
quarterly
filing
of
returns
both
as
prescribed
8
in
section
423.31
.
The
director
may
require
all
persons
who
9
are
engaged
in
the
business
of
deriving
any
sales
price
subject
10
to
tax
under
this
chapter
to
register
with
the
department.
11
All
taxes
collected
under
this
chapter
by
a
retailer
or
any
12
individual
are
deemed
to
be
held
in
trust
for
the
state
of
Iowa
13
and
the
local
jurisdictions
imposing
the
taxes.
14
Sec.
7.
NEW
SECTION
.
423A.7A
Local
tourism
tax
fund.
15
1.
A
local
tourism
tax
fund
is
created
in
the
department
16
which
shall
consist
of
all
moneys
credited
to
such
fund
under
17
section
423A.6.
18
2.
All
moneys
in
the
local
tourism
tax
fund
shall
be
19
remitted
at
least
quarterly
by
the
department,
pursuant
to
20
rules
of
the
director
of
revenue,
to
each
county
in
the
amount
21
collected
from
businesses
in
the
county.
22
3.
Moneys
received
by
the
county
from
this
fund
shall
be
23
credited
to
the
general
fund
of
the
county,
subject
to
the
24
provisions
of
subsection
4.
25
4.
The
revenue
derived
from
any
local
tourism
tax
authorized
26
by
section
423A.4A
shall
be
used
for
the
acquisition
by
the
27
county
of
sites
for,
or
constructing,
improving,
enlarging,
28
equipping,
repairing,
operating,
or
maintaining
of,
recreation,
29
convention,
cultural,
or
entertainment
facilities
including
30
but
not
limited
to
memorial
buildings,
halls
and
monuments,
31
civic
center
convention
buildings,
auditoriums,
coliseums,
32
and
parking
areas
or
facilities
located
at
those
recreation,
33
convention,
cultural,
or
entertainment
facilities.
In
34
addition,
the
revenue
derived
from
a
local
tourism
tax
may
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be
used
by
the
county
to
pay
principal
and
interest
on
bonds
1
issued
by
the
county
for
purposes
of
section
423A.7,
subsection
2
4,
paragraph
“a”
,
or
for
the
promotion
and
encouragement
of
3
tourism
and
convention
business
in
the
county.
4
EXPLANATION
5
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
6
the
explanation’s
substance
by
the
members
of
the
general
assembly.
7
This
bill
authorizes
a
county
to
impose
by
ordinance
a
8
local
tourism
tax
at
a
rate
of
1
percent
upon
the
sales
price
9
from
the
renting
of
lodging.
If
imposed,
a
local
tourism
tax
10
applies
within
the
boundaries
of
the
county.
Under
the
bill,
a
11
county
shall
impose
or
repeal
a
local
tourism
tax
only
after
an
12
election
at
which
a
majority
of
those
voting
on
the
question
13
favors
imposition
or
repeal.
14
The
bill
requires
the
director
of
revenue
to
administer
the
15
local
tourism
tax
as
nearly
as
possible
in
conjunction
with
16
the
administration
of
the
state
sales
tax
law.
The
bill
also
17
requires
the
director
of
revenue
to
collect
and
account
for
18
the
local
tourism
tax
and
to
credit
all
revenues
to
the
local
19
tourism
tax
fund
created
in
the
bill.
All
moneys
in
the
local
20
tourism
tax
fund
must
be
remitted
at
least
quarterly
by
the
21
department
of
revenue
to
each
county
in
the
amount
collected
22
from
businesses
in
the
county.
23
The
revenue
derived
from
any
local
tourism
tax
authorized
24
in
the
bill
shall
be
used
for
the
acquisition
of
sites
for,
25
or
constructing,
improving,
enlarging,
equipping,
repairing,
26
operating,
or
maintaining
of,
recreation,
convention,
27
cultural,
or
entertainment
facilities
and
parking
areas
or
28
facilities
located
at
those
recreation,
convention,
cultural,
29
or
entertainment
facilities.
In
addition,
the
revenue
30
derived
from
a
local
tourism
tax
may
be
used
by
the
county
in
31
conjunction
with
the
county’s
expenditure
of
local
hotel
and
32
motel
tax
revenue
for
county
purposes
specified
in
Code
section
33
423A.7(4)(a).
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