12-194.Same; city and county excise taxes
prohibited, exceptions; rate increase for certain development excise taxes,
election required.
(a) Subject to the provisions of subsections (b) and (c),
no city or county shall levy or impose an excise tax or a tax in the nature of
an excise, other than a retailers' sales tax and a compensating use tax,
but the provisions of this section shall not be
construed as prohibiting any city from: (1) Contracting with
a utility for a
fixed charge based upon a percentage of gross receipts derived from the service
permitted by grant, right, privilege or franchise to such utility;
(2) imposing
an occupation tax or license fee for the privilege of engaging in any business,
trade, occupation or profession, or rendering or furnishing any service, but
the determination of any such license fee shall not be based upon any amount
the licensee has received from the sale or transfer of personal or real
property, or for the rendering or furnishing of a service, or on the income of
the licensee; (3) levying any occupation tax or license
fee imposed
by such city prior to the effective date of this act; (4) retaining any
development excise tax as levied or imposed by such city in existence on
January 1, 2006; or (5) levying an excise tax on tickets for admissions to
concerts, theatrical performances, sports contests or other similar
performances which take place on property owned by a city or county.
(b) No license fee described
in subsection (a)(2) shall be imposed upon
any utility contracting
with and subject to a charge, described in subsection (a)(1), by
such city.
(c) (1) On or after July 1, 2006, no city that has levied or imposed any
tax described in subsection (a)(4) shall
increase the rate of such tax without
the governing
body of such city having first submitted a proposition to
increase the rate of such
development excise tax to
and
having received the approval of a majority of the electors of the city voting
thereon at an election called and held therefor.
(2) Any city proposing to
increase the
rate of a development excise tax shall give
notice of its intention to submit such proposition for approval by the electors
by publishing notice of such election in a newspaper of general circulation in
the city, once each week for two consecutive weeks.
The first publication shall be not less than 21 days prior to the election. The
notices
shall state the time of the election and the rate and effective date of the
proposed tax rate increase. If a majority of the electors voting thereon at
such election
fail to approve the proposition, such proposition may be resubmitted under the
conditions and in the manner provided in this act for submission of the
proposition. If a majority of the electors voting thereon at such election
shall approve the increase of such tax rate, the governing body of any such
city
shall provide by ordinance for the
increase of the tax rate.
(3) Every election held under this act shall be conducted by the county
election officer.
(4) The governing body of the city proposing to increase
such a development excise tax shall specify the
purpose or purposes for which
the
revenue would be used, and a statement generally describing such purpose or
purposes shall be included as a part of the ballot proposition.
History: L. 1978, ch. 56, § 8;
L. 1982, ch. 66, § 2;
L. 2002, ch. 105, § 11;
L. 2003, ch. 120, § 14;
L. 2006, ch. 204, § 3; July 1.
12-194.Same; city and county excise taxes
prohibited, exceptions; rate increase for certain development excise taxes,
election required.
(a) Subject to the provisions of subsections (b) and (c),
no city or county shall levy or impose an excise tax or a tax in the nature of
an excise, other than a retailers' sales tax and a compensating use tax,
but the provisions of this section shall not be
construed as prohibiting any city from: (1) Contracting with
a utility for a
fixed charge based upon a percentage of gross receipts derived from the service
permitted by grant, right, privilege or franchise to such utility;
(2) imposing
an occupation tax or license fee for the privilege of engaging in any business,
trade, occupation or profession, or rendering or furnishing any service, but
the determination of any such license fee shall not be based upon any amount
the licensee has received from the sale or transfer of personal or real
property, or for the rendering or furnishing of a service, or on the income of
the licensee; (3) levying any occupation tax or license
fee imposed
by such city prior to the effective date of this act; (4) retaining any
development excise tax as levied or imposed by such city in existence on
January 1, 2006; or (5) levying an excise tax on tickets for admissions to
concerts, theatrical performances, sports contests or other similar
performances which take place on property owned by a city or county.
(b) No license fee described
in subsection (a)(2) shall be imposed upon
any utility contracting
with and subject to a charge, described in subsection (a)(1), by
such city.
(c) (1) On or after July 1, 2006, no city that has levied or imposed any
tax described in subsection (a)(4) shall
increase the rate of such tax without
the governing
body of such city having first submitted a proposition to
increase the rate of such
development excise tax to
and
having received the approval of a majority of the electors of the city voting
thereon at an election called and held therefor.
(2) Any city proposing to
increase the
rate of a development excise tax shall give
notice of its intention to submit such proposition for approval by the electors
by publishing notice of such election in a newspaper of general circulation in
the city, once each week for two consecutive weeks.
The first publication shall be not less than 21 days prior to the election. The
notices
shall state the time of the election and the rate and effective date of the
proposed tax rate increase. If a majority of the electors voting thereon at
such election
fail to approve the proposition, such proposition may be resubmitted under the
conditions and in the manner provided in this act for submission of the
proposition. If a majority of the electors voting thereon at such election
shall approve the increase of such tax rate, the governing body of any such
city
shall provide by ordinance for the
increase of the tax rate.
(3) Every election held under this act shall be conducted by the county
election officer.
(4) The governing body of the city proposing to increase
such a development excise tax shall specify the
purpose or purposes for which
the
revenue would be used, and a statement generally describing such purpose or
purposes shall be included as a part of the ballot proposition.
History: L. 1978, ch. 56, § 8;
L. 1982, ch. 66, § 2;
L. 2002, ch. 105, § 11;
L. 2003, ch. 120, § 14;
L. 2006, ch. 204, § 3; July 1.
12-194.Same; city and county excise taxes
prohibited, exceptions; rate increase for certain development excise taxes,
election required.
(a) Subject to the provisions of subsections (b) and (c),
no city or county shall levy or impose an excise tax or a tax in the nature of
an excise, other than a retailers' sales tax and a compensating use tax,
but the provisions of this section shall not be
construed as prohibiting any city from: (1) Contracting with
a utility for a
fixed charge based upon a percentage of gross receipts derived from the service
permitted by grant, right, privilege or franchise to such utility;
(2) imposing
an occupation tax or license fee for the privilege of engaging in any business,
trade, occupation or profession, or rendering or furnishing any service, but
the determination of any such license fee shall not be based upon any amount
the licensee has received from the sale or transfer of personal or real
property, or for the rendering or furnishing of a service, or on the income of
the licensee; (3) levying any occupation tax or license
fee imposed
by such city prior to the effective date of this act; (4) retaining any
development excise tax as levied or imposed by such city in existence on
January 1, 2006; or (5) levying an excise tax on tickets for admissions to
concerts, theatrical performances, sports contests or other similar
performances which take place on property owned by a city or county.
(b) No license fee described
in subsection (a)(2) shall be imposed upon
any utility contracting
with and subject to a charge, described in subsection (a)(1), by
such city.
(c) (1) On or after July 1, 2006, no city that has levied or imposed any
tax described in subsection (a)(4) shall
increase the rate of such tax without
the governing
body of such city having first submitted a proposition to
increase the rate of such
development excise tax to
and
having received the approval of a majority of the electors of the city voting
thereon at an election called and held therefor.
(2) Any city proposing to
increase the
rate of a development excise tax shall give
notice of its intention to submit such proposition for approval by the electors
by publishing notice of such election in a newspaper of general circulation in
the city, once each week for two consecutive weeks.
The first publication shall be not less than 21 days prior to the election. The
notices
shall state the time of the election and the rate and effective date of the
proposed tax rate increase. If a majority of the electors voting thereon at
such election
fail to approve the proposition, such proposition may be resubmitted under the
conditions and in the manner provided in this act for submission of the
proposition. If a majority of the electors voting thereon at such election
shall approve the increase of such tax rate, the governing body of any such
city
shall provide by ordinance for the
increase of the tax rate.
(3) Every election held under this act shall be conducted by the county
election officer.
(4) The governing body of the city proposing to increase
such a development excise tax shall specify the
purpose or purposes for which
the
revenue would be used, and a statement generally describing such purpose or
purposes shall be included as a part of the ballot proposition.
History: L. 1978, ch. 56, § 8;
L. 1982, ch. 66, § 2;
L. 2002, ch. 105, § 11;
L. 2003, ch. 120, § 14;
L. 2006, ch. 204, § 3; July 1.