2001 Legislation
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HOUSE BILL NO. 119 – Sales tax receipts, distribution

HOUSE BILL NO. 119

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Daily Data Tracking History



H0119...............................................by REVENUE AND TAXATION
SALES TAX - Amends existing law to clarify the time and method of certain
distributions of sales tax receipts.
                                                                        
01/30    House intro - 1st rdg - to printing
01/31    Rpt prt - to Rev/Tax
02/06    Rpt out - rec d/p - to 2nd rdg
02/07    2nd rdg - to 3rd rdg
02/13    3rd rdg - PASSED - 65-0-5
      AYES -- Barraclough, Barrett, Bell, Bieter, Black, Boe, Bolz,
      Bradford, Bruneel, Campbell, Chase, Clark, Collins, Crow, Deal,
      Denney, Ellis, Ellsworth, Eskridge, Field(13), Field(20), Gagner,
      Gould, Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck, Jaquet,
      Jones, Kellogg, Kendell, Kunz, Lake, Langford, Loertscher, Mader,
      Marley, McKague, Meyer, Montgomery, Mortensen, Moyle, Pearce,
      Pischner, Pomeroy, Raybould, Ridinger, Roberts, Robison, Sali,
      Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson, Stone, Swan,
      Tilman, Trail, Wheeler, Wood, Young
      NAYS -- None
      Absent and excused -- Bedke, Callister, Cuddy, Moss, Mr. Speaker
    Floor Sponsor -- Kellogg
    Title apvd - to Senate
02/14    Senate intro - 1st rdg - to Loc Gov
02/19    Rpt out - rec d/p - to 2nd rdg
02/20    2nd rdg - to 3rd rdg
03/08    3rd rdg - PASSED - 35-0-0
      AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
      Burtenshaw, Cameron, Danielson, Darrington, Davis, Deide, Dunklin,
      Frasure, Geddes, Goedde, Hawkins, Ingram, Ipsen, Keough,
      King-Barrutia, Lee, Lodge, Noh, Richardson, Risch, Sandy, Schroeder,
      Sims, Sorensen, Stegner, Stennett, Thorne, Wheeler, Whitworth,
      Williams,
      NAYS -- None
      Absent and excused -- None
    Floor Sponsor -- Ipsen
    Title apvd - to House
03/09    To enrol
03/12    Rpt enrol - Sp signed
03/13    Pres signed
03/14    To Governor
03/19    Governor signed
         Session Law Chapter 55
         Effective: 01/01/01

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-sixth Legislature                  First Regular Session - 2001
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 119
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO SALES TAX DISTRIBUTION; AMENDING SECTION 63-3638, IDAHO  CODE,  TO
  3        CLARIFY THE TIME AND METHOD OF CERTAIN DISTRIBUTIONS AND TO MAKE A TECHNI-
  4        CAL  CORRECTION;  AND  DECLARING  AN EMERGENCY AND PROVIDING A RETROACTIVE
  5        EFFECTIVE DATE.
                                                                        
  6    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  7        SECTION 1.  That Section 63-3638, Idaho Code, be, and the same  is  hereby
  8    amended to read as follows:
                                                                        
  9        63-3638.  SALES TAX -- DISTRIBUTION. All moneys collected under this chap-
 10    ter, except as may otherwise be required in section 63-3203, Idaho Code, shall
 11    be distributed by the tax commission as follows:
 12        (1)  An  amount  of money shall be distributed to the state refund account
 13    sufficient to pay current refund claims. All  refunds  authorized  under  this
 14    chapter  by the commission shall be paid through the state refund account, and
 15    those moneys are continuously appropriated.
 16        (2)  Five million dollars ($5,000,000) per year is continuously  appropri-
 17    ated and shall be distributed to the permanent building fund, provided by sec-
 18    tion 57-1108, Idaho Code.
 19        (3)  Four  million eight hundred thousand dollars ($4,800,000) per year is
 20    continuously appropriated and shall be distributed to the water pollution con-
 21    trol account established by section 39-3605, Idaho Code.
 22        (4)  An amount equal to the sum required to be certified by  the  chairman
 23    of  the Idaho housing and finance association to the state tax commission pur-
 24    suant to section 67-6211, Idaho Code, in each year is  continuously  appropri-
 25    ated  and  shall be paid to any capital reserve fund, established by the Idaho
 26    housing and finance association pursuant to section 67-6211, Idaho Code.  Such
 27    amounts,  if any, as may be appropriated hereunder to the capital reserve fund
 28    of the Idaho housing and finance association shall be repaid for  distribution
 29    under  the  provisions  of  this section, subject to the provisions of section
 30    67-6215, Idaho Code, by the Idaho housing and finance association, as soon  as
 31    possible,  from  any  moneys  available  therefor and in excess of the amounts
 32    which the association determines will keep it self-supporting.
 33        (5)  An amount equal to the sum required  by  the  provisions  of  section
 34    63-709, Idaho Code, is continuously appropriated and shall be paid as provided
 35    by section 63-709, Idaho Code.
 36        (6)  An  amount  required by the provisions of chapter 53, title 33, Idaho
 37    Code. of this section
 38        (7)  One dollar ($1.00) on each application for certificate  of  title  or
 39    initial  application  for  registration  of  a motor vehicle, snowmobile, all-
 40    terrain vehicle or other vehicle processed by the county assessor or the Idaho
 41    transportation department excepting those applications in which any  sales  or
 42    use taxes due have been previously collected by a retailer, shall be a fee for
 43    the services of the assessor of the county or the Idaho transportation depart-
                                                                        
                                           2
                                                                        
  1    ment in collecting such taxes, and shall be paid into the current expense fund
  2    of  the  county  or state highway account established in section 40-702, Idaho
  3    Code.
  4        (8)  Thirteen and three-quarters percent (13.75%) is  continuously  appro-
  5    priated  and shall be distributed to the revenue sharing account which is cre-
  6    ated in the state treasury, and the moneys in the revenue sharing account will
  7    be paid in installments each calendar quarter by the tax  commission  as  fol-
  8    lows:
  9        (a)  Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
 10        ious 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        (b)  Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
 21        ious counties as follows:
 22             (i)   One million three hundred twenty thousand dollars  ($1,320,000)
 23             annually  shall be distributed one forty-fourth (1/44) to each of the
 24             various 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        (c)  Thirty-five  and  nine-tenths percent (35.9%) of the amount appropri-
 30        ated in this subsection (8) shall be paid to the several counties for dis-
 31        tribution to the cities and counties as follows:
 32             (i)   Each city and county which received a payment under the  provi-
 33             sions of section 63-3638(e), Idaho Code, during the fourth quarter of
 34             calendar  year  1999,  shall be entitled to a like amount during suc-
 35             ceeding calendar quarters.
 36             (ii)  If the dollar amount of money available under  this  subsection
 37             (8)(c)  in  any  quarter does not equal the amount paid in the fourth
 38             quarter of calendar year 1999, each city's and county's payment shall
 39             be reduced proportionately.
 40             (iii) If the dollar amount of money available under  this  subsection
 41             (8)(c)  in  any quarter exceeds the amount paid in the fourth quarter
 42             of calendar year 1999, each city and county shall be  entitled  to  a
 43             proportionately increased payment, but such increase shall not exceed
 44             one  hundred  five  percent  (105%)  of the total payment made in the
 45             fourth quarter of calendar year 1999.
 46             (iv)  If the dollar amount of money available under  this  subsection
 47             (8)(c)  in any quarter exceeds one hundred five percent (105%) of the
 48             total payment made in the fourth quarter of calendar year  1999,  any
 49             amount  over  and above such one hundred five percent (105%) shall be
 50             paid fifty percent (50%) to the various cities in the proportion that
 51             the population of the city bears to  the  population  of  all  cities
 52             within  the state, and fifty percent (50%) to the various counties in
 53             the proportion that the population of a county bears to  the  popula-
 54             tion of the state; and
 55        (d)  Seven  and  seven-tenths percent (7.7%) of the amount appropriated in
                                                                        
                                           3
                                                                        
  1        this subsection (8) shall be paid to the several counties for distribution
  2        to special purpose taxing districts as follows:
  3             (i)   Each such district which received a payment  under  the  provi-
  4             sions of section 63-3638(e), Idaho Code, during the fourth quarter of
  5             calendar  year  1999,  shall be entitled to a like amount during suc-
  6             ceeding calendar quarters.
  7             (ii)  If the dollar amount of money available under  this  subsection
  8             (8)(d)  in  any  quarter does not equal the amount paid in the fourth
  9             quarter of calendar year 1999, each special purpose taxing district's
 10             payment shall be reduced proportionately.
 11             (iii) If the dollar amount of money available under  this  subsection
 12             (8)(d)  in any quarter exceeds the amount distributed under paragraph
 13             (i) of this subsection (8)(d), each special purpose  taxing  district
 14             shall  be  entitled  to a share of the excess based on the proportion
 15             each such district's current property tax budget bears to the sum  of
 16             the  current property tax budgets of all such districts in the state.
 17             The state tax commission shall calculate  district  current  property
 18             tax budgets to include any unrecovered foregone amounts as determined
 19             under section 63-802(1)(e), Idaho Code. When a special purpose taxing
 20             district  is situated in more than one (1) county, the tax commission
 21             shall determine the portion attributable to the special purpose  tax-
 22             ing district from each county in which it is situated.
 23             (iiiv)  If  special  purpose  taxing  districts are consolidated, the
 24             resulting district is entitled to a base amount equal to the  sum  of
 25             the  base amounts which were received in the last calendar quarter by
 26             each district prior to the consolidation.
 27             (iv)   If  a  special  purpose  taxing  district  is   dissolved   or
 28             disincorporated, the state tax commission shall continuously distrib-
 29             ute  to the board of county commissioners an amount equal to the last
 30             quarter's distribution prior to dissolution or disincorporation.  The
 31             board  of  county commissioners shall determine any redistribution of
 32             moneys so received.
 33             (vi)  Taxing districts formed after January 1, 2001, are not entitled
 34             to a payment under the provisions of this subsection (8)(d).
 35             (vii) For purposes of this subsection (8)(d), a special purpose  tax-
 36             ing  district is any taxing district which is not a city, a county or
 37             a school district.
 38        (9)  Any moneys remaining over and  above  those  necessary  to  meet  and
 39    reserve for payments under other subsections of this section shall be distrib-
 40    uted to the general account.
                                                                        
 41        SECTION  2.  An  emergency  existing  therefor,  which emergency is hereby
 42    declared to exist, this act shall be in full force and effect on and after its
 43    passage and approval, and retroactively to January 1, 2001.

Statement of Purpose / Fiscal Impact





                       STATEMENT OF PURPOSE
                           R.S. 10473

This bill corrects inadvertent technical errors and omissions
resulting from two amendments to the sales tax distribution law
when it was amended in the 2000 session.  











                           FISCAL NOTE

         No fiscal effect. 



















CONTACT

Name:   Dan John/Ted Spangler
Agency: State Tax Commission
Phone:  334-7530

STATEMENT OF PURPOSE/FISCAL NOTE             H 119