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S1307..........................................................by SCHROEDER
SALES TAX - DISTRIBUTION - Amends existing law to provide that $10,000,000
shall be transferred annually from the Sales Tax Distribution Fund to the
School Safety and Health Revolving Loan and Grant Fund.
01/18 Senate intro - 1st rdg - to printing
01/21 Rpt prt - to Loc Gov
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE SENATE
SENATE BILL NO. 1307
BY SCHROEDER
1 AN ACT
2 RELATING TO SALES TAX DISTRIBUTION; AMENDING SECTION 63-3638, IDAHO CODE, TO
3 PROVIDE THAT AN AMOUNT NOT TO EXCEED TEN MILLION DOLLARS SHALL BE DISTRIB-
4 UTED ANNUALLY FROM THE SALES TAX DISTRIBUTION FUND TO THE SCHOOL SAFETY
5 AND HEALTH REVOLVING LOAN AND GRANT FUND AND TO MAKE A TECHNICAL CORREC-
6 TION.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-3638, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-3638. SALES TAX -- DISTRIBUTION. All moneys collected under this chap-
11 ter, except as may otherwise be required in section 63-3203, Idaho Code, shall
12 be distributed by the tax commission as follows:
13 (1) An amount of money shall be distributed to the state refund account
14 sufficient to pay current refund claims. All refunds authorized under this
15 chapter by the commission shall be paid through the state refund account, and
16 those moneys are continuously appropriated.
17 (2) Five million dollars ($5,000,000) per year is continuously appropri-
18 ated and shall be distributed to the permanent building fund, provided by sec-
19 tion 57-1108, Idaho Code.
20 (3) Four million eight hundred thousand dollars ($4,800,000) per year is
21 continuously appropriated and shall be distributed to the water pollution con-
22 trol account established by section 39-3605, Idaho Code.
23 (4) An amount equal to the sum required to be certified by the chairman
24 of the Idaho housing and finance association to the state tax commission pur-
25 suant to section 67-6211, Idaho Code, in each year is continuously appropri-
26 ated and shall be paid to any capital reserve fund, established by the Idaho
27 housing and finance association pursuant to section 67-6211, Idaho Code. Such
28 amounts, if any, as may be appropriated hereunder to the capital reserve fund
29 of the Idaho housing and finance association shall be repaid for distribution
30 under the provisions of this section, subject to the provisions of section
31 67-6215, Idaho Code, by the Idaho housing and finance association, as soon as
32 possible, from any moneys available therefor and in excess of the amounts
33 which the association determines will keep it self-supporting.
34 (5) An amount equal to the sum required by the provisions of section
35 63-709, Idaho Code, is continuously appropriated and shall be paid as provided
36 by section 63-709, Idaho Code.
37 (6) An amount required by the provisions of chapter 53, title 33, Idaho
38 Code.
39 (7) An amount required by the provisions of chapter 87, title 67, Idaho
40 Code.
41 (8) One dollar ($1.00) on each application for certificate of title or
42 initial application for registration of a motor vehicle, snowmobile, all-
43 terrain vehicle or other vehicle processed by the county assessor or the Idaho
2
1 transportation department excepting those applications in which any sales or
2 use taxes due have been previously collected by a retailer, shall be a fee for
3 the services of the assessor of the county or the Idaho transportation depart-
4 ment in collecting such taxes, and shall be paid into the current expense fund
5 of the county or state highway account established in section 40-702, Idaho
6 Code.
7 (9) Thirteen and three-quarters percent (13.75%) is continuously appro-
8 priated and shall be distributed to the revenue sharing account which is cre-
9 ated in the state treasury, and the moneys in the revenue sharing account will
10 be paid in installments each calendar quarter by the tax commission as fol-
11 lows:
12 (a) Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
13 ious cities as follows:
14 (i) Fifty percent (50%) of such amount shall be paid to the various
15 cities, and each city shall be entitled to an amount in the propor-
16 tion that the population of that city bears to the population of all
17 cities within the state; and
18 (ii) Fifty percent (50%) of such amount shall be paid to the various
19 cities, and each city shall be entitled to an amount in the propor-
20 tion that the preceding year's market value for assessment purposes
21 for that city bears to the preceding year's market value for assess-
22 ment purposes for all cities within the state.
23 (b) Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
24 ious counties as follows:
25 (i) One million three hundred twenty thousand dollars ($1,320,000)
26 annually shall be distributed one forty-fourth (1/44) to each of the
27 various counties; and
28 (ii) The balance of such amount shall be paid to the various coun-
29 ties, and each county shall be entitled to an amount in the propor-
30 tion that the population of that county bears to the population of
31 the state;
32 (c) Thirty-five and nine-tenths percent (35.9%) of the amount appropri-
33 ated in this subsection (9) shall be paid to the several counties for dis-
34 tribution to the cities and counties as follows:
35 (i) Each city and county which received a payment under the provi-
36 sions of section 63-3638(e), Idaho Code, during the fourth quarter of
37 calendar year 1999, shall be entitled to a like amount during suc-
38 ceeding calendar quarters.
39 (ii) If the dollar amount of money available under this subsection
40 (9)(c) in any quarter does not equal the amount paid in the fourth
41 quarter of calendar year 1999, each city's and county's payment shall
42 be reduced proportionately.
43 (iii) If the dollar amount of money available under this subsection
44 (9)(c) in any quarter exceeds the amount paid in the fourth quarter
45 of calendar year 1999, each city and county shall be entitled to a
46 proportionately increased payment, but such increase shall not exceed
47 one hundred five percent (105%) of the total payment made in the
48 fourth quarter of calendar year 1999.
49 (iv) If the dollar amount of money available under this subsection
50 (9)(c) in any quarter exceeds one hundred five percent (105%) of the
51 total payment made in the fourth quarter of calendar year 1999, any
52 amount over and above such one hundred five percent (105%) shall be
53 paid fifty percent (50%) to the various cities in the proportion that
54 the population of the city bears to the population of all cities
55 within the state, and fifty percent (50%) to the various counties in
3
1 the proportion that the population of a county bears to the popula-
2 tion of the state; and
3 (d) Seven and seven-tenths percent (7.7%) of the amount appropriated in
4 this subsection (9) shall be paid to the several counties for distribution
5 to special purpose taxing districts as follows:
6 (i) Each such district which received a payment under the provi-
7 sions of section 63-3638(e), Idaho Code, during the fourth quarter of
8 calendar year 1999, shall be entitled to a like amount during suc-
9 ceeding calendar quarters.
10 (ii) If the dollar amount of money available under this subsection
11 (89)(d) in any quarter does not equal the amount paid in the fourth
12 quarter of calendar year 1999, each special purpose taxing district's
13 payment shall be reduced proportionately.
14 (iii) If the dollar amount of money available under this subsection
15 (9)(d) in any quarter exceeds the amount distributed under paragraph
16 (i) of this subsection (9)(d), each special purpose taxing district
17 shall be entitled to a share of the excess based on the proportion
18 each such district's current property tax budget bears to the sum of
19 the current property tax budgets of all such districts in the state.
20 The state tax commission shall calculate district current property
21 tax budgets to include any unrecovered foregone amounts as determined
22 under section 63-802(1)(e), Idaho Code. When a special purpose taxing
23 district is situated in more than one (1) county, the tax commission
24 shall determine the portion attributable to the special purpose tax-
25 ing district from each county in which it is situated.
26 (iv) If special purpose taxing districts are consolidated, the
27 resulting district is entitled to a base amount equal to the sum of
28 the base amounts which were received in the last calendar quarter by
29 each district prior to the consolidation.
30 (v) If a special purpose taxing district is dissolved or
31 disincorporated, the state tax commission shall continuously distrib-
32 ute to the board of county commissioners an amount equal to the last
33 quarter's distribution prior to dissolution or disincorporation. The
34 board of county commissioners shall determine any redistribution of
35 moneys so received.
36 (vi) Taxing districts formed after January 1, 2001, are not entitled
37 to a payment under the provisions of this subsection (9)(d).
38 (vii) For purposes of this subsection (9)(d), a special purpose tax-
39 ing district is any taxing district which is not a city, a county or
40 a school district.
41 (10) So much as is necessary to return the school safety and health
42 revolving loan and grant fund to a balance of ten million dollars
43 ($10,000,000), as determined by the tax commission and based upon the balance
44 in the fund on the last day of June, not to exceed ten million dollars
45 ($10,000,000) is continuously appropriated and shall be distributed annually
46 on the first day of July to the school safety and health revolving loan and
47 grant fund created in section 33-1017, Idaho Code, to be used for the purposes
48 of the fund.
49 (11) Any moneys remaining over and above those necessary to meet and
50 reserve for payments under other subsections of this section shall be distrib-
51 uted to the general fund.
STATEMENT OF PURPOSE
R.S. 11644C1
The purpose of this legislation is provide that an amount not to exceed 10
million dollars shall be distributed annually from the Sale Tax Distribution
Fund to the School Safety and Health Revolving Loan and Grant Fund.
FISCAL IMPACT
This legislation provides that at the beginning of each fiscal year, $10
million shall be in the School Safety and Health Revolving Loan and Grant
Fund. The legislation further provides that any remaining balance be credited
towards the $10 million. For FY 2003, $10 million will be required. If, for
example, only $6 million is used during FY 2003, the remaining $4 million will
be credited to the 2004 appropriation and only $6 million of new money will
be required.
Contact: Senator Gary J. Schroeder
208-332-1321
S 1307