48-1910. Powers of board of directors;
transaction privilege tax; election
A. The board of directors may purchase surgical instruments, hospital equipment,
ambulance equipment and other property and supplies necessary for equipping a hospital,
urgent care center, combined hospital and ambulance service or combined urgent care
center and ambulance service, except that the board shall not purchase, rent or contract
for the use of aircraft. The board may purchase real property, and erect or rent and
equip buildings or rooms necessary for the hospital, urgent care center, combined
hospital and ambulance service or combined urgent care center and ambulance service.
B. The board of directors shall lease the hospital as provided by section 48-1911,
provided however that after all bonded indebtedness of the district has been paid the
board of directors may lease the hospital and its equipment to any person or corporation
for the purpose of conducting a health care facility upon such terms and conditions as
the board of directors of the district deems to be beneficial to the hospital district.
C. For a hospital district with boundaries that are coterminous with a county's
boundaries, that is located in a county with a population of less than forty-five
thousand persons and in which no more than six per cent of the real property by area in
that county is subject to taxation, the board of directors may request that the board of
supervisors place the question of a levy of a transaction privilege tax to support the
district on the next ballot for a countywide election. On the request of the board of
directors, the county board of supervisors may call a special election on the question of
a levy of transaction privilege tax or may place the question on the ballot for the next
regular countywide election. The question shall include the rate of the transaction
privilege tax. The rate of the transaction privilege tax shall not be more than ten per
cent of the transaction privilege tax rate prescribed by section 42-5010, subsection A,
applying, as of January 1, 1990, to each person engaging in or continuing in the district
in a business taxed under title 42, chapter 5, article 1. If a hospital district already
has a property tax pursuant to section 48-1907, subsection A, paragraph 6, the question
shall require that the property tax be repealed on the imposition of a transaction
privilege tax. On approval by a majority of those persons voting on the question, the
county board of supervisors shall levy and the department of revenue shall collect a
transaction privilege tax pursuant to this section to be used and spent for the purposes
described in this chapter. The initial levy of the tax shall be for a period of up to
five years and may be renewed by a subsequent vote of the county's qualified electors for
additional periods of five years. Each month the state treasurer shall remit to the
county treasurer the net revenues collected pursuant to this subsection during the second
preceding month. the county treasurer shall remit the monies to the hospital district
treasurer who shall deposit the monies in the district's general fund.
D. A hospital district shall not levy a transaction privilege tax at the same time
that it is imposing a secondary property tax pursuant to section 48-1907.
|