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H0594...............................................by REVENUE AND TAXATION SOLE SOURCE AQUIFER - Amends existing law to provide $200,000 annually from the Sales Tax Account to Public Health District Number 1 for sole source aquifer protection programs. 02/02 House intro - 1st rdg - to printing 02/03 Rpt prt - to Approp
H0594|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fourth Legislature Second Regular Session - 1998IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 594 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE SOLE SOURCE AQUIFER PROTECTION ACT; PROVIDING LEGISLATIVE 3 INTENT; AND AMENDING SECTION 63-3638, IDAHO CODE, TO REMIT MONEYS TO PUB- 4 LIC HEALTH DISTRICT NUMBER ONE FOR SOLE SOURCE AQUIFER PROTECTION. 5 Be It Enacted by the Legislature of the State of Idaho: 6 SECTION 1. Legislative intent. The Legislature hereby declares that the 7 welfare of the people of Idaho is dependent upon the effective management and 8 protection of the ground water resources of this state. The Legislature fur- 9 ther declares that a need exists for the Panhandle Health District to have 10 funding to administer a program in cooperation with the State of Idaho Divi- 11 sion of Environmental Quality for protection or remediation of the Spokane 12 Valley -- Rathdrum Prairie Aquifer. This cooperative effort is intended to 13 avoid duplication of services, to protect public health, to avoid the prohibi- 14 tive costs of ground water remediation, and to provide significant cost sav- 15 ings to water purveyors through monitoring waivers. 16 SECTION 2. That Section 63-3638, Idaho Code, be, and the same is hereby 17 amended to read as follows: 18 63-3638. SALES TAX -- DISTRIBUTION. All moneys collected under this chap- 19 ter, except as may otherwise be required in section 63-3203, Idaho Code, shall 20 be distributed by the tax commission as follows: 21 (a) An amount of money shall be distributed to the state refund account 22 sufficient to pay current refund claims. All refunds authorized under this 23 chapter by the commission shall be paid through the state refund account, and 24 those moneys are continuously appropriated. 25 (b) Five hundred thousand dollars ($500,000) per year is continuously 26 appropriated and shall be distributed to the permanent building account, pro- 27 vided by section 57-1108, Idaho Code. 28 (c) Four million eight hundred thousand dollars ($4,800,000) per year is 29 continuously appropriated and shall be distributed to the water pollution con- 30 trol account established by section 39-3605, Idaho Code. 31 (d) (1) An amount equal to the sum required to be certified by the chair- 32 man of the Idaho housing and finance association to the state tax commis- 33 sion pursuant to section 67-6211, Idaho Code, in each year is continuously 34 appropriated and shall be paid to any capital reserve fund, established by 35 the Idaho housing and finance association pursuant to section 67-6211, 36 Idaho Code. Such amounts, if any, as may be appropriated hereunder to the 37 capital reserve fund of the Idaho housing and finance association shall be 38 repaid for distribution under the provisions of this section, subject to 39 the provisions of section 67-6215, Idaho Code, by the Idaho housing and 40 finance association, as soon as possible, from any moneys available there- 41 for and in excess of the amounts which the association determines will 42 keep it self-supporting. 2 1 (2) An amount equal to the sum required by the provisions of section 2 63-709, Idaho Code, is continuously appropriated and shall be paid as pro- 3 vided by section 63-709, Idaho Code. 4 (3) An amount required by the provisions of section 33-1002D, Idaho Code. 5 (e) Six per cent (6%) is hereby appropriated and shall be paid to the 6 county treasurer of each county in amounts to be determined as follows: 7 (1) Each taxing district other than school districts shall be entitled to 8 a base share of sales tax moneys equal to the amount distributed to that 9 district for the fourth calendar quarter of 1979. The computation shall 10 not include any distributions made to the credit of either the former 11 county school levy or the state water pollution control levy. The percent- 12 age so determined for each taxing district shall be applied each quarter 13 to the above percentage of sales tax. The resulting sums shall be paid to 14 the county treasurer of each county for distribution to each taxing dis- 15 trict, except school districts, which received sales tax moneys in 1979. 16 Whenever a taxing district is dissolved, the dissolved district's share of 17 sales moneys shall be credited continuously to the county current expense 18 fund. 19 (2) Whenever the amount of nonschool district sales tax moneys distrib- 20 uted exceeds in any quarter the total amount of moneys distributed to non- 21 school districts for the base quarter, which is the fourth calendar quar- 22 ter of 1979, by ten per cent (10%), or more, the excess of the base quar- 23 ter shall be paid to the county treasurer of each county for distribution 24 to each taxing district in the county, except school districts, in the 25 following manner. 26 The state tax commission shall compute the percentage that the aver- 27 age amount of taxes collected from assessments for the years 1965, 1966 28 and 1967 on the personal property described as business inventory in sub- 29 sections (1) and (2) of section 63-602W, Idaho Code, for each county bears 30 to the average total amount of taxes collected from assessments for said 31 years on the personal property described as business inventory in subsec- 32 tions (1) and (2) of section 63-602W, Idaho Code, for all counties in the 33 state. The percentage so determined for each county shall be applied to 34 the sales tax distributed under this subsection and the resulting sum 35 shall be paid to the county treasurer of each county for distribution to 36 each taxing district, except school districts, in the county as follows: 37 (i) Each year the county commissioners in each county shall take 38 the tax charge, applicable to the current property roll equalized by 39 county commissioners sitting as a board of equalization, of each tax- 40 ing district within the county, except school districts, and divide 41 it by the total current tax charges applicable to the current prop- 42 erty roll of all taxing districts, except school districts, within 43 said county and the resulting percentages shall be applied to the 44 county's proportionate share of said sales tax account and the 45 resulting amount shall be distributed to each taxing district in the 46 county periodically but not less frequently than quarterly by the 47 county auditor and applied by such taxing districts in the same man- 48 ner and in the same proportions as revenues from property taxation. 49 (ii) The moneys set aside and appropriated to the county treasurer 50 out of the sales tax account above may be considered by the counties 51 and other taxing districts and budgeted against at the same time, in 52 the same manner and in the same year as revenues from taxation on all 53 classes of personal property which these moneys replace. 54 (3) All moneys distributed pursuant to subsection (e) shall be subject to 55 the redistribution provisions of section 40-801, Idaho Code, where appli- 3 1 cable. 2 (f) One dollar ($1.00) on each application for certificate of title to a 3 motor vehicle, or initial application for registration processed by the county 4 assessor or the Idaho transportation department excepting those applications 5 in which any sales or use taxes due have been previously collected by a 6 retailer, shall be a fee for the services of the assessor of the county or the 7 Idaho transportation department in collecting such taxes, and shall be paid 8 into the current expense fund of the county or state highway account estab- 9 lished in section 40-702, Idaho Code. 10 (g) Seven and three-quarters per cent (7.75%) is continuously appropri- 11 ated and shall be distributed to the revenue sharing account which is created 12 in the state operating fund, and the moneys in the revenue sharing account 13 will be paid by the tax commission as follows: 14 (1) One-half (1/2) shall be paid to the various cities as follows: 15 (i) Fifty per cent (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 population of that city bears to the population of all 18 cities within the state; and 19 (ii) Fifty per cent (50%) of such amount shall be paid to the vari- 20 ous cities, and each city shall be entitled to an amount in the pro- 21 portion that the preceding year's market value for assessment pur- 22 poses for that city bears to the preceding year's market value for 23 assessment purposes for all cities within the state. 24 (2) One-half (1/2) shall be paid to the state's general account or to the 25 various counties as follows: 26 (i) One million three hundred twenty thousand dollars ($1,320,000) 27 shall be distributed one forty-fourth (1/44) to each of the various 28 counties; and 29 (ii) The balance of such amount shall be paid to the various coun- 30 ties, and each county shall be entitled to an amount in the propor- 31 tion that the population of that county bears to the population of 32 the state. 33 (h) For public health district number 1, which administers an 34 active source water protection program for the Rathdrum prairie sole source 35 aquifer, so designated pursuant to federal law, there is continuously appro- 36 priated two hundred thousand dollars ($200,000) per year to maintain such pro- 37 gram. The expenditure of such funds shall be subject to audit by the legisla- 38 tive services office. 39 (i) Any moneys remaining over and above those necessary to meet 40 and reserve for payments under other subsections of this section shall be dis- 41 tributed to the general account.
STATEMENT OF PURPOSE
RS 07583
The purpose of this legislation is to amend section 63-3638,
Idaho Code, to provide Panhandle Health District with a
funding mechanism for source water protection programs for the
Spokane Valley Rathdrum Prairie Aquifer.
FISCAL NOTE
The demonstration project for aquifer protection and the work
of the Rathdrum Aquifer Policy Advisory Committee has clearly
demonstrated that prevention of contamination through source
water and wellhead protection is far more cost effective than
activities that deal with site remediation or water treatment
alternatives. The annual cost due to this legislation would be
$200,000. An additional $73,000 would be provided locally
through fees and contracts. Implementation of the aquifer
protection program in northern Idaho will not result in any
increase in staff. In fact, due to the work of the Policy
Advisory Committee, a staff reduction has occurred. This will
not create increased cost to the general public.
Passage of this legislation will result in positive economic
benefits. They include prevention of the high cost of
groundwater cleanup from potential contamination and
significant reductions in costs for monitoring of public
drinking water systems due to the presence of a source water
protection program which will allow for monitoring waivers.Contact: Rep. Don Pischner (208) 667-5770 Rep. Wayne Meyer
(208) 687-0420 Rep. Hilde Kellogg (208) 773-5412
STATEMENT OF PURPOSE/FISCAL NOTE
H 594