Print Friendly HOUSE BILL NO. 528 –
HOUSE BILL NO. 528
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stop Governor signed
Session Law Chapter
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,
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,
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 within
17 and partly without organized after January 1, 2000, shall consist of one (1)
18 or more contiguous municipalities or counties , and the district may consist of
19 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."
1 (2) A general description of the facilities to be constructed or and any
2 marketing programs or both for such facilities within and for the district.
3 (3) The estimated cost of the proposed facilities or and any marketing
4 programs or both for such facilities.
5 (4) The maximum tax rate that the board will be authorized to levy or
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 defects clerical 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 cent percent (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