View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
S1533............................................................by FINANCE SALE TAX - DISTRIBUTION - Amends existing law to provide legislative intent; and to increase the distribution from the Sales Tax Account to the Permanent Building Account to five million dollars. 02/29 Senate intro - 1st rdg - to printing 03/01 Rpt prt - to Fin Rpt out - rec d/p - to 2nd rdg 03/02 2nd rdg - to 3rd rdg 03/08 3rd rdg - PASSED - 34-0-1 AYES--Andreason, Boatright, Bunderson, Burtenshaw, Cameron, Crow, Danielson, Darrington, Deide, Dunklin, Frasure, Geddes, Hawkins, Ingram, Ipsen, Keough, King-Barrutia, Lee, McLaughlin, Noh, Parry, Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner, Stennett, Thorne, Walton/Branch, Wheeler, Whitworth, Williams NAYS--None Absent and excused--Davis Floor Sponsor - Parry Title apvd - to House 03/09 House intro - 1st rdg - to 2nd rdg 03/10 2nd rdg - to 3rd rdg 03/15 3rd rdg - PASSED - 67-0-3 AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe, Bruneel, Callister, Campbell, Chase, Cheirrett, Clark, Crow, Cuddy, Deal, Denney, Ellsworth, Field(13), Field(20), Gagner, Gould, Hadley, Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet, Jones, Judd, Kellogg, Kempton, Kendell, Kunz, Lake, Linford, Loertscher, Mader, Marley, McKague, Meyer, Montgomery, Mortensen, Moss, Moyle, Pearce, Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali, Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson, Stoicheff, Stone, Taylor, Wheeler, Wood, Zimmermann, Mr Speaker NAYS -- None Absent and excused -- Geddes, Tilman, Trail Floor Sponsor - Clark Title apvd - to Senate 03/16 To enrol 03/17 Rpt enrol - Pres signed 03/20 Sp signed 03/21 To Governor 03/22 Governor signed Session Law Chapter 49 Effective: 07/01/00
S1533|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature Second Regular Session - 2000IN THE SENATE SENATE BILL NO. 1533 BY FINANCE COMMITTEE 1 AN ACT 2 RELATING TO THE SALES TAX ACCOUNT; PROVIDING LEGISLATIVE INTENT; AND AMENDING 3 SECTION 63-3638, IDAHO CODE, TO INCREASE ANNUAL DISTRIBUTIONS TO THE PER- 4 MANENT BUILDING FUND AND TO MAKE TECHNICAL CORRECTIONS. 5 Be It Enacted by the Legislature of the State of Idaho: 6 SECTION 1. LEGISLATIVE INTENT. It is legislative intent that any distri- 7 bution of the sales and use tax moneys to the Permanent Building Fund shall be 8 made after distributions pursuant to Section 63-3638, Idaho Code, are made to 9 local governments. 10 SECTION 2. That Section 63-3638, Idaho Code, be, and the same is hereby 11 amended to read as follows: 12 63-3638. SALES TAX -- DISTRIBUTION. All moneys collected under this chap- 13 ter, except as may otherwise be required in section 63-3203, Idaho Code, shall 14 be distributed by the tax commission as follows: 15 (a) An amount of money shall be distributed to the state refund account 16 sufficient to pay current refund claims. All refunds authorized under this 17 chapter by the commission shall be paid through the state refund account, and 18 those moneys are continuously appropriated. 19 (b) Fivehundred thousandmillion dollars ($5,000,000) per year is con- 20 tinuously appropriated and shall be distributed to the permanent building 21accountfund, provided by section 57-1108, Idaho Code. 22 (c) Four million eight hundred thousand dollars ($4,800,000) per year is 23 continuously appropriated and shall be distributed to the water pollution con- 24 trol account established by section 39-3605, Idaho Code. 25 (d) (1) An amount equal to the sum required to be certified by the chair- 26 man of the Idaho housing and finance association to the state tax commis- 27 sion pursuant to section 67-6211, Idaho Code, in each year is continuously 28 appropriated and shall be paid to any capital reserve fund, established by 29 the Idaho housing and finance association pursuant to section 67-6211, 30 Idaho Code. Such amounts, if any, as may be appropriated hereunder to the 31 capital reserve fund of the Idaho housing and finance association shall be 32 repaid for distribution under the provisions of this section, subject to 33 the provisions of section 67-6215, Idaho Code, by the Idaho housing and 34 finance association, as soon as possible, from any moneys available there- 35 for and in excess of the amounts which the association determines will 36 keep it self-supporting. 37 (2) An amount equal to the sum required by the provisions of section 38 63-709, Idaho Code, is continuously appropriated and shall be paid as pro- 39 vided by section 63-709, Idaho Code. 40 (3) An amount required by the provisions of chapter 53, title 33, Idaho 41 Code. 42 (e) Six percent (6%) is hereby appropriated and shall be paid to the 2 1 county treasurer of each county in amounts to be determined as follows: 2 (1) Each taxing district other than school districts shall be entitled to 3 a base share of sales tax moneys equal to the amount distributed to that 4 district for the fourth calendar quarter of 1979. The computation shall 5 not include any distributions made to the credit of either the former 6 county school levy or the state water pollution control levy. The percent- 7 age so determined for each taxing district shall be applied each quarter 8 to the above percentage of sales tax. The resulting sums shall be paid to 9 the county treasurer of each county for distribution to each taxing dis- 10 trict, except school districts, which received sales tax moneys in 1979. 11 Whenever a taxing district is dissolved, the dissolved district's share of 12 sales moneys shall be credited continuously to the county current expense 13 fund. 14 (2) Whenever the amount of nonschool district sales tax moneys distrib- 15 uted exceeds in any quarter the total amount of moneys distributed to non- 16 school districts for the base quarter, which is the fourth calendar quar- 17 ter of 1979, by ten percent (10%), or more, the excess of the base quarter 18 shall be paid to the county treasurer of each county for distribution to 19 each taxing district in the county, except school districts, in the fol- 20 lowing manner. 21 The state tax commission shall compute the percentage that the aver- 22 age amount of taxes collected from assessments for the years 1965, 1966 23 and 1967 on the personal property described as business inventory in sub- 24 sections (1) and (2) of section 63-602W, Idaho Code, for each county bears 25 to the average total amount of taxes collected from assessments for said 26 years on the personal property described as business inventory in subsec- 27 tions (1) and (2) of section 63-602W, Idaho Code, for all counties in the 28 state. The percentage so determined for each county shall be applied to 29 the sales tax distributed under this subsection and the resulting sum 30 shall be paid to the county treasurer of each county for distribution to 31 each taxing district, except school districts, in the county as follows: 32 (i) Each year the county commissioners in each county shall take 33 the tax charge, applicable to the current property roll equalized by 34 county commissioners sitting as a board of equalization, of each tax- 35 ing district within the county, except school districts, and divide 36 it by the total current tax charges applicable to the current prop- 37 erty roll of all taxing districts, except school districts, within 38 said county and the resulting percentages shall be applied to the 39 county's proportionate share of said sales tax account and the 40 resulting amount shall be distributed to each taxing district in the 41 county periodically but not less frequently than quarterly by the 42 county auditor and applied by such taxing districts in the same man- 43 ner and in the same proportions as revenues from property taxation. 44 (ii) The moneys set aside and appropriated to the county treasurer 45 out of the sales tax account above may be considered by the counties 46 and other taxing districts and budgeted against at the same time, in 47 the same manner and in the same year as revenues from taxation on all 48 classes of personal property which these moneys replace. 49 (3) All moneys distributed pursuant to subsection (e) of this section 50 shall be subject to the redistribution provisions of section 40-801, Idaho 51 Code, where applicable. 52 (f) One dollar ($1.00) on each application for certificate of title or 53 initial application for registration of a motor vehicle, snowmobile, 54allterrainall-terrain vehicle or other vehicle processed by the county asses- 55 sor or the Idaho transportation department excepting those applications in 3 1 which any sales or use taxes due have been previously collected by a retailer, 2 shall be a fee for the services of the assessor of the county or the Idaho 3 transportation department in collecting such taxes, and shall be paid into the 4 current expense fund of the county or state highway account established in 5 section 40-702, Idaho Code. 6 (g) Seven and three-quarters percent (7.75%) is continuously appropriated 7 and shall be distributed to the revenue sharing account which is created in 8 the state operating fund, and the moneys in the revenue sharing account will 9 be paid by the tax commission as follows: 10 (1) One-half (1/2) shall be paid to the various cities as follows: 11 (i) Fifty percent (50%) of such amount shall be paid to the various 12 cities, and each city shall be entitled to an amount in the propor- 13 tion that the population of that city bears to the population of all 14 cities within the state; and 15 (ii) Fifty percent (50%) of such amount shall be paid to the various 16 cities, and each city shall be entitled to an amount in the propor- 17 tion that the preceding year's market value for assessment purposes 18 for that city bears to the preceding year's market value for assess- 19 ment purposes for all cities within the state. 20 (2) One-half (1/2) shall be paid to the state's general account or to the 21 various counties as follows: 22 (i) One million three hundred twenty thousand dollars ($1,320,000) 23 shall be distributed one forty-fourth (1/44) to each of the various 24 counties; and 25 (ii) The balance of such amount shall be paid to the various coun- 26 ties, and each county shall be entitled to an amount in the propor- 27 tion that the population of that county bears to the population of 28 the state. 29 (h) Any moneys remaining over and above those necessary to meet and 30 reserve for payments under other subsections of this section shall be distrib- 31 uted to the general account.
STATEMENT OF PURPOSE RS 09882C1 This legislation increases the amount of the Sales Tax that is automatically distributed to the Permanent Building Fund (PBF) each year from $500,000 to $5 million. Since 1965, the year sales taxes were first collected, $500,000 of those taxes have been distributed to the Permanent Building Fund annually to help construct and maintain state buildings. Thirty-five years ago, half a million dollars was 1.8 percent of gross sales tax collections. Today, half a million dollars is 0.07 percent of that amount. Were the FY 2001 PBF distribution in the same proportion as the FY 1966 amount, the Permanent Building Fund would receive $13.5 million. The Permanent Building Fund receives revenue from a variety of sources including the sales tax, cigarette tax, beer tax, $10 income tax filing fee (head tax), the lottery and interest from the Budget Stabilization Fund. Total FY 2001 PBF revenues are estimated to be $31 million. The Permanent Building Fund received FY 2001 requests totaling $100 million for new building construction, as well as alteration, maintenance and repair of existing state buildings. It is important to note that those requests represent only a portion of the state's total need for new construction and maintenance projects. FISCAL NOTE This legislation will reduce the amount of sales taxes being distributed to the General Fund by $4.5 million per year. CONTACT: Senator Atwell Parry 334-4735 STATEMENT OF PURPOSE/FISCAL NOTE S 1533