2003 Legislation
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HOUSE BILL NO. 96 – Sales tax distribtn/revenue sharing

HOUSE BILL NO. 96

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Daily Data Tracking History



H0096..................................................by REVENUE AND TAXATION
SALES TAX - REVENUE SHARING ACCOUNT - Amends existing law to establish the
amount to be distributed from the sales tax receipts to the Revenue Sharing
Account at $108,500,000.
                                                                        
01/22    House intro - 1st rdg - to printing
01/23    Rpt prt - to Rev/Tax

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-seventh Legislature                 First Regular Session - 2003
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 96
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO SALES TAX DISTRIBUTION; AMENDING SECTION 63-3638, IDAHO  CODE,  TO
  3        ESTABLISH  THE  AMOUNT TO BE DISTRIBUTED FROM THE SALES TAX TO THE REVENUE
  4        SHARING ACCOUNT, TO PROVIDE A CORRECT CODE CITATION AND TO MAKE A  TECHNI-
  5        CAL CORRECTION.
                                                                        
  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.
 38        (7)  An  amount  required by the provisions of chapter 87, title 67, Idaho
 39    Code.
 40        (8)  One dollar ($1.00) on each application for certificate  of  title  or
 41    initial  application  for  registration  of  a motor vehicle, snowmobile, all-
 42    terrain vehicle or other vehicle processed by the county assessor or the Idaho
 43    transportation department excepting those applications in which any  sales  or
                                                                        
                                           2
                                                                        
  1    use taxes due have been previously collected by a retailer, shall be a fee for
  2    the services of the assessor of the county or the Idaho transportation depart-
  3    ment in collecting such taxes, and shall be paid into the current expense fund
  4    of  the  county  or state highway account established in section 40-702, Idaho
  5    Code.
  6        (9)  Thirteen and three-quarters percent (13.75%) One hundred  eight  mil-
  7    lion,  five  hundred thousand dollars ($108,500,000) is continuously appropri-
  8    ated and shall be distributed to the revenue sharing account which is  created
  9    in  the  state treasury, and the moneys in the revenue sharing account will be
 10    paid in installments each calendar quarter by the tax commission as follows:
 11        (a)  Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
 12        ious cities as follows:
 13             (i)   Fifty percent (50%) of such amount shall be paid to the various
 14             cities, and each city shall be entitled to an amount in  the  propor-
 15             tion  that the population of that city bears to the population of all
 16             cities within the state; and
 17             (ii)  Fifty percent (50%) of such amount shall be paid to the various
 18             cities, and each city shall be entitled to an amount in  the  propor-
 19             tion  that  the preceding year's market value for assessment purposes
 20             for that city bears to the preceding year's market value for  assess-
 21             ment purposes for all cities within the state.;
 22        (b)  Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
 23        ious counties as follows:
 24             (i)   One  million three hundred twenty thousand dollars ($1,320,000)
 25             annually shall be distributed one forty-fourth (1/44) to each of  the
 26             various counties; and
 27             (ii)  The  balance  of such amount shall be paid to the various coun-
 28             ties, and each county shall be entitled to an amount in  the  propor-
 29             tion  that  the  population of that county bears to the population of
 30             the state;
 31        (c)  Thirty-five and nine-tenths percent (35.9%) of the  amount  appropri-
 32        ated in this subsection (9) shall be paid to the several counties for dis-
 33        tribution to the cities and counties as follows:
 34             (i)   Each  city and county which received a payment under the provi-
 35             sions of section 63-3638(e), Idaho Code, during the fourth quarter of
 36             calendar year 1999, shall be entitled to a like  amount  during  suc-
 37             ceeding calendar quarters.
 38             (ii)  If  the  dollar amount of money available under this subsection
 39             (9)(c) in any quarter does not equal the amount paid  in  the  fourth
 40             quarter of calendar year 1999, each city's and county's payment shall
 41             be reduced proportionately.
 42             (iii) If  the  dollar amount of money available under this subsection
 43             (9)(c) in any quarter exceeds the amount paid in the  fourth  quarter
 44             of  calendar  year  1999, each city and county shall be entitled to a
 45             proportionately increased payment, but such increase shall not exceed
 46             one hundred five percent (105%) of the  total  payment  made  in  the
 47             fourth quarter of calendar year 1999.
 48             (iv)  If  the  dollar amount of money available under this subsection
 49             (9)(c) in any quarter exceeds one hundred five percent (105%) of  the
 50             total  payment  made in the fourth quarter of calendar year 1999, any
 51             amount over and above such one hundred five percent (105%)  shall  be
 52             paid fifty percent (50%) to the various cities in the proportion that
 53             the  population  of  the  city  bears to the population of all cities
 54             within the state, and fifty percent (50%) to the various counties  in
 55             the  proportion  that the population of a county bears to the popula-
                                                                        
                                           3
                                                                        
  1             tion of the state; and
  2        (d)  Seven and seven-tenths percent (7.7%) of the amount  appropriated  in
  3        this subsection (9) shall be paid to the several counties for distribution
  4        to special purpose taxing districts as follows:
  5             (i)   Each  such  district  which received a payment under the provi-
  6             sions of section 63-3638(e), Idaho Code, during the fourth quarter of
  7             calendar year 1999, shall be entitled to a like  amount  during  suc-
  8             ceeding calendar quarters.
  9             (ii)  If  the  dollar amount of money available under this subsection
 10             (89)(d) in any quarter does not equal the amount paid in  the  fourth
 11             quarter of calendar year 1999, each special purpose taxing district's
 12             payment shall be reduced proportionately.
 13             (iii) If  the  dollar amount of money available under this subsection
 14             (9)(d) in any quarter exceeds the amount distributed under  paragraph
 15             (i)  of  this subsection (9)(d), each special purpose taxing district
 16             shall be entitled to a share of the excess based  on  the  proportion
 17             each  such district's current property tax budget bears to the sum of
 18             the current property tax budgets of all such districts in the  state.
 19             The  state  tax  commission shall calculate district current property
 20             tax budgets to include any unrecovered foregone amounts as determined
 21             under section 63-802(1)(e), Idaho Code. When a special purpose taxing
 22             district is situated in more than one (1) county, the tax  commission
 23             shall  determine the portion attributable to the special purpose tax-
 24             ing district from each county in which it is situated.
 25             (iv)  If special  purpose  taxing  districts  are  consolidated,  the
 26             resulting  district  is entitled to a base amount equal to the sum of
 27             the base amounts which were received in the last calendar quarter  by
 28             each district prior to the consolidation.
 29             (v)   If   a   special   purpose  taxing  district  is  dissolved  or
 30             disincorporated, the state tax commission shall continuously distrib-
 31             ute to the board of county commissioners an amount equal to the  last
 32             quarter's  distribution prior to dissolution or disincorporation. The
 33             board of county commissioners shall determine any  redistribution  of
 34             moneys so received.
 35             (vi)  Taxing districts formed after January 1, 2001, are not entitled
 36             to a payment under the provisions of this subsection (9)(d).
 37             (vii) For  purposes of this subsection (9)(d), a special purpose tax-
 38             ing district is any taxing district which is not a city, a county  or
 39             a school district.
 40        (10) Any  moneys  remaining  over  and  above  those necessary to meet and
 41    reserve for payments under other subsections of this section shall be distrib-
 42    uted to the general fund.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE
                             RS 12626
This legislation will amend Idaho Code 63-3638, relating to sales
tax distribution. This amendment will establish the amount to be
distributed from the sales tax to the revenue sharing account and
to fix that amount equal to the FY 02 appropriations amount.
                          FISCAL IMPACT

The savings will be approximately $5 million dollars per year.













Contact
Name: Jim Clark 
Phone: 332-1000




STATEMENT OF PURPOSE/FISCAL NOTE                      H96