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stop Governor signed Session Law Chapter Effective: 07/01/00 H0528 by REVENUE AND TAXATION AUDITORIUM DISTRICTS - Amends existing law to clarify the definition of auditorium districts; to clarify the petition contents; and to require the specification of a maximum rate on the hotel/motel sales tax for auditorium districts established after July 1, 2000. 02/08 House intro - 1st rdg - to printing 02/09 Rpt prt - to Rev/Tax 02/28 Rpt out - rec d/p - to 2nd rdg 02/29 2nd rdg - to 3rd rdg 03/02 3rd rdg - PASSED - 37-27-6 NAYS -- Barraclough, Bieter, Black, Boe, Chase, Cheirrett, Crow, Deal, Ellsworth, Field(13), Gagner, Geddes, Henbest, Jaquet, Jones, Judd, Kellogg, Kunz, Marley, Pischner, Pomeroy, Ridinger, Ringo, Robison, Smylie, Stoicheff, Tilman Absent and excused -- Cuddy, Gould, Hadley, Hammond, Montgomery, Mr Speaker Floor Sponsor - Bruneel Title apvd - to Senate 03/03 Senate intro - 1st rdg - to Loc Gov 03/14 Rpt out - to 14th Ord 03/16 Rpt out - w/o amend - to 2nd rdg 03/17 2nd rdg - to 3rd rdg 03/20 Ret'd to Loc Gov 03/21 To 3rd rdg 03/30 3rd rdg - PASSED - 18-17-0 NAYS--Branch, Bunderson, Burtenshaw, Davis, Deide, Dunklin, Ingram, Ipsen, Lee, Noh, Parry, Richardson, Sandy, Sorensen, Stennett, Thorne, Williams Absent and excused--None Floor Sponsor - Stegner Title apvd - to House 03/31 To enrol 04/03 Rpt enrol - Sp signed 04/04 Pres signed - to Governor 04/17 Governor VETOED
|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature Second Regular Session - 2000 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 528 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO AUDITORIUM OR COMMUNITY CENTER DISTRICTS; AMENDING SECTION 3 67-4902, IDAHO CODE, TO CLARIFY THE DEFINITION OF DISTRICT; AMENDING SEC- 4 TION 67-4904, IDAHO CODE, TO CLARIFY PETITION CONTENTS AND TO MAKE A TECH- 5 NICAL CORRECTION; AMENDING SECTION 67-4917B, IDAHO CODE, TO REQUIRE SPECI- 6 FICATION OF A MAXIMUM TAX RATE; AND DECLARING AN EMERGENCY. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 67-4902, Idaho Code, be, and the same is hereby 9 amended to read as follows: 10 67-4902. DEFINITIONS. An auditorium or community center district is one 11 to build, operate, maintain, market and manage for public, commercial and/or 12 industrial purposes by any available means public auditoriums, exhibition 13 halls, convention centers, sports arenas and facilities of a similar nature, 14 and for that purpose any such district shall have the power to construct, 15 maintain, manage, market and operate such facilities. 16 A district may be entirely within or entirely without, or partly within17 and partly withoutorganized after January 1, 2000, shall consist of one (1) 18 or more contiguous municipalities or counties , and the district may consist of19 noncontiguous tracts or parcels of property. 20 The word "board" as used in this chapter shall mean the board of directors 21 of a district. 22 A "qualified elector" of a district, within the meaning of and entitled to 23 vote under this chapter, is a person who resides in the district and is other- 24 wise qualified under section 34-104, Idaho Code. 25 Wherever the term "publication" is used in this chapter it means publica- 26 tion twice, the first time not less than twelve (12) days prior to an elec- 27 tion, and the second time not less than five (5) days prior to an election, as 28 provided in section 34-1406, Idaho Code. 29 SECTION 2. That Section 67-4904, Idaho Code, be, and the same is hereby 30 amended to read as follows: 31 67-4904. PETITION -- CONTENTS -- AMENDMENTS. The organization of a dis- 32 trict shall be initiated by a petition filed in the office of the clerk of the 33 court vested with jurisdiction, in a county in which the major part of the 34 real property in the proposed district is situated. The petition shall be 35 signed by not less than ten percent (10%) of the qualified electors who reside 36 within the boundaries of the proposed district, and not less than ten (10) of 37 whom shall reside in each election precinct which is wholly or partially 38 within the boundaries of any such proposed district. 39 The petition shall set forth: 40 (1) The name of the proposed district consisting of a chosen name preced- 41 ing the words, "auditorium or community center district." 2 1 (2) A general description of the facilities to be constructed orand any 2 marketing programs or bothfor such facilities within and for the district. 3 (3) The estimated cost of the proposed facilities orand any marketing 4 programs or bothfor such facilities. 5 (4) The maximum tax rate that the board will be authorized to levy or 6 impose. 7 (5) A general description of the boundaries of the district or the terri- 8 tory to be included therein, with such certainty as to enable a property owner 9 to determine whether or not his property is within the district. 10 ( 56) A prayer for the organization of the district. 11 No petition with the requisite signatures shall be declared null and void 12 on account of alleged defectsclerical errors or nonmaterial errors in the 13 description of the territory, but the court may at any time permit the peti- 14 tion to be amended to conform to the facts by correcting any clerical errors 15 or errors in the description of the territory , or in any other particular. 16 Similar petitions or duplicate copies of the same petition for the organiza- 17 tion of the same district may be filed and shall together be regarded as one 18 (1) petition. All such petitions filed prior to the hearing on the first peti- 19 tion filed, shall be considered by the court the same as though filed with the 20 first petition placed on file. 21 SECTION 3. That Section 67-4917B, Idaho Code, be, and the same is hereby 22 amended to read as follows: 23 67-4917B. HOTEL/MOTEL ROOM SALES TAX. The board shall have power and 24 authority to levy a sales tax of not to exceed five per centpercent (5%) of 25 the receipts derived by hotels and motels within the district from the fur- 26 nishing of hotel and motel rooms, except no tax shall be imposed where resi- 27 dence therein is maintained continuously under the terms of a lease or similar 28 agreement for a period in excess of thirty (30) days, and except that no tax 29 shall be charged on the sale of rooms by the Idaho Ronald McDonald House; pro- 30 vided that for any auditorium district established after July 1, 2000, such 31 sales tax shall not exceed the maximum tax rate authorized in the petition. 32 The levy and collection of said sales tax shall not be subject to the limita- 33 tions or other provisions of sections 67-4913, 67-4914, 67-4915 and 67-4916, 34 Idaho Code. The revenues received by the district from such sales tax shall be 35 deposited in the depository of the district. Promptly following the adoption 36 by the board of the resolution to levy such tax, the secretary of the board 37 shall certify to the state tax commission that such levy has been adopted and 38 shall state the effective date thereof and shall transmit to the commission a 39 certified copy of such resolution. The effective date of any such levy shall 40 not be earlier than the first day of the month not less than sixty (60) days 41 following certification of such levy to the commission. 42 SECTION 4. An emergency existing therefor, which emergency is hereby 43 declared to exist, this act shall be in full force and effect on and after its 44 passage and approval.
STATEMENT OF PURPOSE RS09814 The Auditorium District Act was originally passed in 1959. Over the past forty (40) years, the act has been amended approximately ten times. Due to the unrelated and numerous amendments, ambiguities exist that need to be remedied. This legislation is intended to clarify the law in the following particulars: Prohibits gerrymandering by requiring that new districts consist of one or more contiguous municipalities or counties. Clarifies that the auditorium district statute was not intended to authorize "stand-alone" marketing programs, that is, auditorium districts without auditoriums or similar facilities. Clarifies that the tax rate cannot exceed the maximum amount stated in the petition to establish the district. Allows the Court to permit petitions to be amended to correct clerical errors. The legislation is intended to apply only to newly formed auditorium districts and is not intended to be applied retroactively. FISCAL IMPACT: None CONTACT: Chuck Everett (208) 375-2323 David E. Kerrick (208) 459-4574 Associated Innkeepers of Idaho STATEMENT OF PURPOSE H 528