Bill Text: IA SF472 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act relating to imposition of optional taxes for emergency medical services by counties.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-03-12 - Subcommittee recommends passage. [SF472 Detail]
Download: Iowa-2019-SF472-Introduced.html
Senate
File
472
-
Introduced
SENATE
FILE
472
BY
BROWN
A
BILL
FOR
An
Act
relating
to
imposition
of
optional
taxes
for
emergency
1
medical
services
by
counties.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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Section
1.
Section
422D.1,
subsection
1,
paragraph
a,
1
unnumbered
paragraph
1,
Code
2019,
is
amended
to
read
as
2
follows:
3
A
Subject
to
the
requirements
and
limitations
of
this
4
chapter,
a
county
board
of
supervisors
may
offer
for
voter
5
approval
any
impose
one
of
the
following
taxes
or
a
combination
6
of
the
following
taxes
:
7
Sec.
2.
Section
422D.1,
subsections
2,
3,
and
4,
Code
2019,
8
are
amended
to
read
as
follows:
9
2.
a.
The
taxes
A
tax
for
emergency
medical
services
shall
10
only
be
imposed
after
an
election
at
which
a
majority
of
those
11
voting
on
the
question
of
imposing
the
tax
or
combination
of
12
taxes
specified
in
subsection
1
,
paragraph
“a”
,
subparagraph
13
(1)
or
(2),
vote
in
favor
of
the
question
the
board
of
14
supervisors
adopts
a
resolution
declaring
emergency
medical
15
service
to
be
an
essential
service
within
the
county
.
However,
16
the
a
tax
or
combination
of
taxes
specified
in
subsection
1
17
shall
not
be
imposed
on
property
within
or
on
residents
of
a
18
benefited
emergency
medical
services
district
under
chapter
19
357F
.
The
question
of
imposing
the
tax
or
combination
of
the
20
taxes
may
be
submitted
at
the
regular
city
election,
a
special
21
election,
or
the
general
election.
Notice
of
the
question
22
shall
be
provided
by
publication
at
least
sixty
days
before
the
23
time
of
the
election
and
shall
identify
the
tax
or
combination
24
of
taxes
and
the
rate
or
rates,
as
applicable.
To
be
25
effective,
the
resolution
declaring
emergency
medical
service
26
to
be
an
essential
service
shall
be
considered
and
voted
on
27
for
approval
at
two
meetings
of
the
board
prior
to
the
meeting
28
at
which
it
is
to
be
finally
approved
by
a
majority
of
the
29
board
by
recorded
vote,
as
defined
in
section
331.101.
Notice
30
of
the
first
meeting
of
the
board
at
which
the
resolution
is
31
considered
and
voted
on
shall
be
published
not
less
than
sixty
32
days
prior
to
the
date
of
the
meeting
in
one
or
more
newspapers
33
that
meet
the
requirements
of
section
618.14.
The
requirements
34
for
approval
of
the
resolution
or
approval
of
the
imposition
of
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a
tax
under
this
chapter
may
not
be
suspended
or
waived
by
the
1
board.
2
b.
If
a
majority
of
those
voting
on
the
question
approve
3
the
requirements
for
adoption
of
the
resolution
are
satisfied
4
and
the
board
approves
the
imposition
of
the
tax
or
combination
5
of
taxes
,
the
tax
or
combination
of
taxes
shall
be
imposed
as
6
follows:
7
(1)
A
local
option
income
surtax
shall
be
imposed
for
tax
8
years
beginning
on
or
after
January
1
of
the
fiscal
year
in
9
which
the
favorable
election
was
held
ordinance
imposing
the
10
tax
under
section
422D.2
is
adopted
.
11
(2)
An
ad
valorem
property
tax
shall
may
be
imposed
for
12
the
fiscal
year
in
which
the
election
was
held
beginning
after
13
adoption
of
the
resolution
under
this
subsection
.
14
b.
c.
Before
a
county
imposes
an
income
surtax
as
specified
15
in
subsection
1
,
paragraph
“a”
,
subparagraph
(1),
a
benefited
16
emergency
medical
services
district
in
the
county
shall
be
17
dissolved,
and
the
county
shall
be
liable
for
the
outstanding
18
obligations
of
the
benefited
district.
If
the
benefited
19
district
extends
into
more
than
one
county,
the
county
imposing
20
the
income
surtax
shall
be
liable
for
only
that
portion
of
the
21
obligations
relating
to
the
portion
of
the
benefited
district
22
in
the
county.
23
3.
Revenues
received
by
the
county
from
the
taxes
imposed
24
under
this
chapter
shall
be
deposited
into
the
emergency
25
medical
services
trust
fund
created
pursuant
to
section
422D.6
26
and
shall
be
used
as
provided
in
that
section.
27
4.
3.
Any
tax
or
combination
of
taxes
imposed
shall
under
28
this
chapter
may
be
for
a
maximum
period
of
not
to
exceed
29
five
consecutive
years
after
adoption
of
the
resolution
under
30
subsection
2
unless
extended
or
renewed
by
the
board
at
the
31
expiration
of
the
period
of
imposition
.
Extension
or
renewal
32
of
the
period
of
time
for
imposition
of
a
tax
under
this
33
chapter
shall
be
by
resolution
of
the
board,
shall
be
limited
34
to
a
period
not
to
exceed
five
consecutive
years,
and
shall
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comply
with
the
requirements
for
approval
and
imposition
under
1
subsection
2.
2
Sec.
3.
Section
422D.3,
subsection
1,
Code
2019,
is
amended
3
to
read
as
follows:
4
1.
A
local
income
surtax
shall
be
imposed
January
1
of
the
5
fiscal
year
in
which
the
favorable
election
was
held
ordinance
6
imposing
the
tax
is
adopted
for
tax
years
beginning
on
or
after
7
January
1,
and
is
repealed
as
provided
in
section
422D.1,
8
subsection
4
3
,
as
of
December
31
for
tax
years
beginning
after
9
December
31.
10
Sec.
4.
Section
422D.5,
Code
2019,
is
amended
to
read
as
11
follows:
12
422D.5
Property
tax
levy.
13
A
county
may
levy
an
emergency
medical
services
tax
at
14
the
rate
set
by
the
board
of
supervisors
and
approved
at
the
15
election
as
provided
in
section
422D.1
,
on
all
taxable
property
16
in
the
county
for
fiscal
years
beginning
with
the
fiscal
year
17
in
which
the
favorable
election
was
held
determined
under
18
section
422D.1,
subsection
2,
paragraph
“b”
,
subparagraph
19
(2)
.
The
reason
for
imposing
the
tax
and
the
amount
needed
20
shall
be
set
out
on
the
ballot.
The
rate
set
by
the
board
of
21
supervisors
shall
not
exceed
one
dollar
per
thousand
dollars
22
of
assessed
value
of
taxable
property
in
the
county.
The
rate
23
shall
be
set
so
as
to
raise
only
the
amount
needed.
The
levy
is
24
repealed
county’s
authority
to
impose
the
levy
for
subsequent
25
fiscal
years
shall
be
limited
as
provided
in
section
422D.1,
26
subsection
4
3
.
27
Sec.
5.
Section
422D.6,
subsections
1
and
2,
Code
2019,
are
28
amended
to
read
as
follows:
29
1.
A
county
authorized
to
impose
imposing
a
tax
under
this
30
chapter
shall
establish
an
emergency
medical
services
trust
31
fund
into
which
revenues
received
from
the
taxes
tax
imposed
32
shall
be
deposited.
Moneys
in
the
trust
fund
shall
be
used
33
for
emergency
medical
services.
In
addition,
moneys
in
the
34
fund
may
be
used
for
the
purpose
of
matching
federal
or
state
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funds
for
education
and
training
related
to
emergency
medical
1
services.
2
2.
A
county
may
enter
into
chapter
28E
agreements
with
other
3
counties
in
order
to
ensure
adequate
coverage
of
the
county’s
4
service
area.
5
Sec.
6.
IMPLEMENTATION.
This
Act
shall
not
affect
the
6
imposition
and
collection
of
taxes
under
chapter
422D
in
effect
7
on
July
1,
2019,
and
such
taxes
shall
continue
to
be
imposed
8
and
administered
until
the
period
of
authority
to
impose
such
9
taxes
in
effect
on
July
1,
2019,
expires.
10
EXPLANATION
11
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
12
the
explanation’s
substance
by
the
members
of
the
general
assembly.
13
Code
chapter
422D
authorizes
counties
to
impose
a
property
14
tax
levy,
an
income
surtax,
or
a
combination
of
both
taxes
15
within
the
county,
excluding
those
areas
within
a
benefited
16
emergency
medical
services
district
under
Code
chapter
357F,
17
to
be
used
for
emergency
medical
services,
if
the
taxes
are
18
approved
at
election.
19
This
bill
strikes
the
requirement
for
an
election
to
approve
20
a
tax
authorized
by
Code
chapter
422D
and
instead
requires
that
21
the
board
of
supervisors
first
adopt
a
resolution
declaring
22
emergency
medical
service
to
be
an
essential
service
within
the
23
county.
The
bill
requires
the
resolution
to
be
considered
and
24
voted
on
for
approval
at
two
meetings
of
the
board
prior
to
the
25
meeting
at
which
it
is
to
be
finally
approved
by
a
majority
26
of
the
board
by
recorded
vote.
The
bill
establishes
notice
27
requirements
and
prohibits
the
requirements
for
approval
of
28
the
resolution
or
approval
of
the
imposition
of
a
tax
from
29
being
suspended
or
waived
by
the
board.
The
bill
limits
the
30
county
to
imposing
either
the
income
surtax
or
the
property
31
tax
following
adoption
of
the
required
resolution.
The
bill
32
specifies
that
a
tax
under
Code
chapter
422D
may
be
imposed
for
33
a
period
not
to
exceed
five
consecutive
years
after
adoption
34
of
the
resolution
and
requires
an
extension
or
renewal
of
the
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period
of
time
for
imposition
of
a
tax
to
comply
with
the
1
requirements
for
original
approval.
2
The
bill
imposes
a
rate
limitation
on
the
property
tax
that
3
may
be
levied
by
a
county
of
$1
per
$1,000
of
assessed
value
of
4
taxable
property
in
the
county.
5
The
bill
strikes
a
limitation
on
the
type
of
governmental
6
entity
that
a
county
may
enter
into
agreements
with
in
order
to
7
ensure
adequate
coverage
of
the
county’s
service
area.
8
The
bill
does
not
affect
the
imposition
and
collection
of
9
taxes
under
Code
chapter
422D
in
effect
on
July
1,
2019,
and
10
such
taxes
shall
continue
to
be
imposed
and
administered
until
11
the
period
of
authority
to
impose
such
taxes
in
effect
on
July
12
1,
2019,
expires.
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