Bill Text: IA HF2237 | 2011-2012 | 84th General Assembly | Introduced
Bill Title: A bill for an act relating to the rebate of state sales tax to the owner or operator of a baseball and softball tournament facility and movie site. (See Cmte. Bill HF 2419) (See Cmte. Bill HF 2453)
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-04-04 - Withdrawn. H.J. 739. [HF2237 Detail]
Download: Iowa-2011-HF2237-Introduced.html
House
File
2237
-
Introduced
HOUSE
FILE
2237
BY
LUKAN
A
BILL
FOR
An
Act
relating
to
the
rebate
of
state
sales
tax
to
the
owner
or
1
operator
of
a
baseball
and
softball
tournament
facility
and
2
movie
site.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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Section
1.
FINDINGS.
The
general
assembly
finds
that
a
1
baseball
and
softball
tournament
facility
and
movie
site
in
2
Iowa
would
result
in
a
substantial
economic
benefit
to
the
3
state
and
would
offer
thousands
of
competitors
and
visitors
the
4
opportunity
to
experience
and
discover
Iowa.
5
The
general
assembly
further
finds
that
the
development
6
of
the
baseball
and
softball
tournament
facility
and
movie
7
site,
including
a
year-round
training
facility,
would
enhance
8
the
economic
development
of
the
area
through
an
increase
in
9
tourism.
10
The
general
assembly
further
finds
that
the
rebate
of
state
11
sales
tax
collected
at
the
baseball
and
softball
tournament
12
facility
and
movie
site
to
assist
in
the
development
of
such
13
facility
and
complex
would
further
tourism
and
is
a
public
14
purpose
for
which
state
funds
may
be
used.
15
The
general
assembly
further
finds
that
the
rebate
of
state
16
sales
tax
to
the
baseball
and
softball
tournament
facility
and
17
movie
site
should
be
considered
a
program
to
be
used
as
a
means
18
to
increase
tourism
into
the
state.
19
Sec.
2.
Section
423.4,
Code
Supplement
2011,
is
amended
by
20
adding
the
following
new
subsection:
21
NEW
SUBSECTION
.
10.
a.
For
purposes
of
this
subsection:
22
(1)
“Baseball
and
softball
tournament
facility
and
movie
23
site”
means
a
baseball
and
softball
tournament
complex
and
24
tourist
destination,
which
facility
is
located
on
a
maximum
of
25
two
hundred
seventy-nine
acres,
located
inside
or
within
three
26
miles
of
the
city
limits
of
a
city
with
a
population
of
at
least
27
four
thousand
but
not
more
than
five
thousand
five
hundred
28
residents,
which
city
is
located
in
a
county
with
a
population
29
of
at
least
ninety-three
thousand
but
not
more
than
one
hundred
30
thousand
residents
and
where
the
construction
on
the
baseball
31
and
softball
tournament
facility
commenced
not
later
than
one
32
year
following
the
enactment
of
this
Act,
and
the
cost
of
the
33
construction
upon
completion
was
at
least
thirty-eight
million
34
dollars.
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(2)
“Change
of
control”
means
any
of
the
following:
1
(a)
Any
change
in
the
ownership
of
the
original
or
any
2
subsequent
legal
entity
that
is
the
owner
or
operator
of
the
3
baseball
and
softball
tournament
facility
and
movie
site
such
4
that
more
than
fifty
percent
of
the
equity
interests
in
the
5
legal
entity
cease
to
be
owned
by
individuals
who
are
residents
6
of
Iowa,
an
Iowa
corporation,
or
combination
of
both.
7
(b)
The
original
owners
of
the
legal
entity
that
is
the
8
owner
or
operator
of
the
baseball
and
softball
tournament
9
facility
and
movie
site
shall
collectively
cease
to
own
more
10
than
fifty
percent
of
the
voting
equity
interests
of
such
legal
11
entity
or
shall
otherwise
cease
to
have
effective
control
of
12
such
legal
entity.
13
(3)
“Iowa
corporation”
means
a
corporation
incorporated
14
under
the
laws
of
Iowa
where
at
least
fifty
percent
of
the
15
corporation’s
equity
interests
are
owned
by
individuals
who
are
16
residents
of
Iowa.
17
(4)
“Owner
or
operator”
means
a
for-profit
legal
entity
18
where
at
least
fifty
percent
of
its
equity
interests
are
owned
19
by
individuals
who
are
residents
of
Iowa,
an
Iowa
corporation,
20
or
combination
of
both
and
that
is
the
owner
or
operator
of
a
21
baseball
and
softball
tournament
facility
and
movie
site
and
is
22
primarily
a
promoter
of
baseball
and
softball
tournaments.
23
(5)
“Population”
means
the
population
based
upon
the
2010
24
certified
federal
census.
25
b.
The
owner
or
operator
of
a
baseball
and
softball
26
tournament
facility
and
movie
site
may
apply
to
the
department
27
for
a
rebate
of
sales
tax
imposed
and
collected
by
retailers
28
upon
sales
of
any
goods,
wares,
merchandise,
admission
tickets,
29
or
services
furnished
to
purchasers
at
the
baseball
and
30
softball
tournament
facility
and
movie
site.
31
c.
The
rebate
may
be
obtained
only
in
the
following
amounts
32
and
manner
and
only
under
the
following
conditions:
33
(1)
On
forms
furnished
by
the
department
within
the
time
34
period
provided
by
the
department
by
rule,
which
time
period
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shall
not
be
longer
than
quarterly.
1
(2)
The
owner
or
operator
shall
provide
information
as
2
deemed
necessary
by
the
department.
3
(3)
The
transactions
for
which
sales
tax
was
collected
and
4
the
rebate
is
sought
occurred
on
or
after
January
1,
2014,
5
but
before
January
1,
2024.
However,
not
more
than
sixteen
6
million
five
hundred
thousand
dollars
in
total
rebates
shall
be
7
provided
pursuant
to
this
subsection.
8
(4)
Notwithstanding
subparagraph
(3),
the
rebate
of
sales
9
tax
shall
cease
for
transactions
occurring
on
or
after
the
10
date
of
the
change
of
control
of
the
baseball
and
softball
11
tournament
facility
and
movie
site.
12
d.
To
assist
the
department
in
determining
the
amount
13
of
the
rebate,
the
owner
or
operator
shall
identify
to
the
14
department
retailers
located
at
the
baseball
and
softball
15
tournament
facility
and
movie
site
who
will
be
collecting
sales
16
tax.
The
department
shall
verify
such
identity
and
ensure
17
that
all
proper
permits
have
been
issued.
For
purposes
of
18
this
subsection,
advance
ticket
and
admissions
sales
shall
be
19
considered
occurring
at
the
baseball
and
softball
tournament
20
facility
and
movie
site
regardless
of
where
the
transactions
21
actually
occur.
22
e.
There
is
established
within
the
state
treasury
under
the
23
control
of
the
department
a
baseball
and
softball
tournament
24
facility
and
movie
site
sales
tax
rebate
fund
consisting
of
25
the
amount
of
state
sales
tax
revenues
transferred
pursuant
26
to
section
423.2,
subsection
11,
paragraph
“b”
,
subparagraph
27
(4).
An
account
is
created
within
the
fund
for
each
baseball
28
and
softball
tournament
facility
and
movie
site
meeting
the
29
qualifications
of
this
subsection.
Moneys
in
the
fund
shall
30
only
be
used
to
provide
rebates
of
state
sales
tax
pursuant
31
to
this
subsection,
and
only
the
state
sales
tax
revenues
in
32
the
baseball
and
softball
tournament
facility
and
movie
site
33
rebate
fund
are
subject
to
rebate
under
this
subsection.
Not
34
more
than
sixteen
million
five
hundred
thousand
dollars
in
35
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total
rebates
shall
be
paid
from
the
fund.
Any
moneys
in
the
1
fund
which
represent
state
sales
tax
revenue
for
which
the
time
2
period
in
paragraph
“c”
for
receiving
a
rebate
has
expired,
3
or
which
otherwise
represent
state
sales
tax
revenue
that
has
4
become
ineligible
for
rebate
pursuant
to
this
subsection,
shall
5
immediately
revert
to
the
general
fund
of
this
state.
6
f.
Upon
determining
that
the
conditions
and
requirements
7
of
this
subsection
and
the
department
are
met,
the
department
8
shall
issue
a
warrant
from
the
applicable
account
within
the
9
baseball
and
softball
tournament
facility
and
movie
site
rebate
10
fund
to
the
owner
or
operator
in
the
amount
equal
to
the
amount
11
claimed
and
verified
by
the
department.
12
g.
This
subsection
is
repealed
June
30,
2024,
or
thirty
13
days
following
the
date
on
which
sixteen
million
five
hundred
14
thousand
dollars
in
total
rebates
have
been
provided,
or
thirty
15
days
following
the
date
on
which
rebates
cease
as
provided
in
16
paragraph
“c”
,
subparagraph
(4),
whichever
is
the
earliest.
17
Sec.
3.
Section
423.2,
subsection
11,
Code
Supplement
2011,
18
is
amended
to
read
as
follows:
19
11.
a.
(1)
All
revenues
arising
under
the
operation
of
the
20
provisions
of
this
section
shall
be
deposited
into
the
general
21
fund
of
the
state.
22
(2)
Subsequent
to
the
deposit
into
the
general
fund
of
23
the
state,
the
director
shall
credit
an
amount
equal
to
the
24
product
of
the
sales
tax
rate
imposed
in
this
section
times
25
the
sales
price
of
the
tangible
personal
property
or
services
26
furnished
to
purchasers
at
a
baseball
and
softball
tournament
27
facility
and
movie
site
meeting
the
qualifications
of
section
28
423.4,
subsection
10,
into
the
baseball
and
softball
tournament
29
facility
and
movie
site
sales
tax
rebate
fund
created
under
30
section
423.4,
subsection
10,
paragraph
“e”
.
The
director
31
shall
credit
the
moneys
beginning
the
first
day
of
the
quarter
32
following
the
effective
date
of
this
Act.
This
subparagraph
is
33
repealed
June
30,
2024,
or
thirty
days
following
the
date
on
34
which
sixteen
million
five
hundred
thousand
dollars
in
total
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rebates
have
been
provided
under
section
423.4,
subsection
1
10,
or
thirty
days
following
the
date
on
which
rebates
cease
2
as
provided
in
section
423.4,
subsection
10,
paragraph
“c”
,
3
subparagraph
(4),
whichever
is
earliest.
4
b.
Subsequent
to
the
deposit
into
the
general
fund
of
the
5
state
and
after
the
transfer
of
such
pursuant
to
paragraph
“a”
,
6
the
department
shall
do
the
following
in
the
order
prescribed:
7
(1)
Transfer
the
revenues
collected
under
chapter
423B
,
the
8
department
shall
transfer
.
9
(2)
Transfer
from
the
remaining
revenues
the
amounts
10
required
under
Article
VII,
section
10,
of
the
Constitution
11
of
the
State
of
Iowa
to
the
natural
resources
and
outdoor
12
recreation
trust
fund
created
in
section
461.31,
if
applicable.
13
(3)
Transfer
one-sixth
of
such
the
remaining
revenues
to
the
14
secure
an
advanced
vision
for
education
fund
created
in
section
15
423F.2
.
This
paragraph
subparagraph
(3)
is
repealed
December
16
31,
2029.
17
(4)
Transfer
to
the
baseball
and
softball
tournament
18
facility
and
movie
site
sales
tax
rebate
fund
that
portion
of
19
the
sales
tax
receipts
described
in
paragraph
“a”
,
subparagraph
20
(2),
remaining
after
the
transfers
required
under
subparagraphs
21
(1),
(2),
and
(3)
of
this
paragraph
“b”
.
This
subparagraph
is
22
repealed
June
30,
2024,
or
thirty
days
following
the
date
on
23
which
sixteen
million
five
hundred
thousand
dollars
in
total
24
rebates
have
been
provided
under
section
423.4,
subsection
25
10,
or
thirty
days
following
the
date
on
which
rebates
cease
26
as
provided
in
section
423.4,
subsection
10,
paragraph
“c
”,
27
subparagraph
(4),
whichever
is
earliest.
28
EXPLANATION
29
This
bill
authorizes
the
department
of
revenue
to
rebate
30
sales
tax
collected
by
retailers
on
purchases
made
at
a
31
baseball
and
softball
tournament
facility
and
movie
site.
To
32
be
eligible
for
the
rebate
the
baseball
and
softball
tournament
33
facility
and
movie
site
must
be
located
on
a
maximum
of
279
34
acres
and
located
inside
or
within
three
miles
of
the
city
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limits
of
a
city
with
a
population
between
4,000
and
5,500,
1
which
is
located
in
a
county
with
a
population
between
93,000
2
and
100,000.
In
addition,
construction
on
the
facility
must
3
commence
not
later
than
one
year
following
the
enactment
of
the
4
bill,
and
the
cost
of
the
construction
must
be
at
least
$38
5
million.
6
The
person
eligible
to
receive
the
rebate
is
the
owner
or
7
operator
of
the
baseball
and
softball
tournament
facility
and
8
movie
site.
The
rebate
of
sales
tax
only
applies
to
the
sales
9
tax
collected
on
transactions
occurring
on
or
after
January
1,
10
2014,
and
before
January
1,
2024,
and
shall
only
be
paid
from
11
the
baseball
and
softball
tournament
facility
and
movie
site
12
sales
tax
rebate
fund
created
in
the
bill.
13
The
bill
creates
the
baseball
and
softball
tournament
14
facility
and
movie
site
sales
tax
rebate
fund
consisting
of
15
the
remaining
amount
of
state
sales
tax
revenue
collected
upon
16
tangible
personal
property
or
services
furnished
to
purchasers
17
at
the
baseball
and
softball
tournament
facility
and
movie
18
site
after
subtracting
the
local
option
sales
tax
under
Code
19
chapter
423B,
the
natural
resources
and
outdoor
recreation
20
trust
fund
transfer
pursuant
to
Article
VII,
section
10,
of
the
21
Constitution
of
the
State
of
Iowa
if
applicable,
and
the
secure
22
an
advanced
vision
for
education
fund
transfer
pursuant
to
Code
23
section
423F.2.
Rebates
are
paid
only
from
this
rebate
fund
24
and
are
limited
to
the
amounts
in
the
fund.
The
total
amount
25
that
may
be
rebated
from
the
fund
and
under
the
bill
is
$16.5
26
million.
27
The
rebate
ceases
if
control
of
the
facility
changes.
The
28
rebate
provision
is
repealed
June
30,
2024,
or
30
days
after
29
a
total
of
$16.5
million
has
been
rebated,
whichever
occurs
30
earlier.
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