Print Friendly HOUSE BILL NO. 119 – Sales tax receipts, distribution
HOUSE BILL NO. 119
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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,
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
|||| 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-
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
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-
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
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
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.
No fiscal effect.
Name: Dan John/Ted Spangler
Agency: State Tax Commission
STATEMENT OF PURPOSE/FISCAL NOTE H 119