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H.B. No. 0118 |
Capital facilities sales tax. |
Sponsored By: Representative(s) McOmie and Senator(s) Hines
AN ACT relating to local option sales taxes; requiring a reserve fund for capital construction projects funded through the special purpose tax; restricting use of reserve fund; and providing for an effective date.
1/5/2007 Bill Number Assigned
1/9/2007 H Received for Introduction
1/11/2007 H Introduced and Referred to H03
1/15/2007 H03 Recommended Amend and Do Pass
Ayes: Representative(s) Anderson, R., Esquibel, K., Semlek, Walsh and Zwonitzer, Dv.
Nays: Representative(s) Gilmore, Madden and Miller
Excused: Representative(s) Lubnau
Ayes 5 Nays 3 Excused 1 Absent 0 Conflicts 0
1/15/2007 H Placed on General File
Page 1-line 3 After "tax;" insert "restricting use of reserve fund;".
Page 2-line 12 After "." insert "No funds in the reserve fund shall be used for major building and facility repair or replacement prior to twelve (12) months after completion of the project. For purposes of this subparagraph "major building and facility repair or replacement" means the repair or replacement of complete or major portions of building and facility systems at irregular intervals which is required to continue the use of the building or facility at its original capacity, for its original intended use, including for compliance with the Americans with Disabilities Act, and including installing fire suppression systems in residential facilities and is typically accomplished by contractors due to the personnel demand to accomplish the work in a timely manner, the level of sophistication of the work or the need for warranted work.". ANDERSON, R., CHAIRMAN
Page 1-line 3 Before "and providing" insert "creating a criminal offense and providing a penalty for unauthorized expenditure;".
Page 2-line 12 In the standing committee amendment (HB0118HS001/A) to this line after "need for warranted work." insert "Any public employee or official who knowingly expends funds in violation of this subparagraph is guilty of a misdemeanor.". ZWONITZER, DV
1/16/2007 H Passed CoW
Delete the Zwonitzer, DV. committee of the whole amendment (HB0118HW001/A). GILMORE
1/17/2007 H Passed 2nd Reading
1/18/2007 H Passed 3rd Reading
ROLL CALL
Ayes: Representative(s) Alden, Anderson, R., Bagby, Berger, Blake, Brechtel, Brown, Buchanan, Childers, Cohee, Craft, Davison, Diercks, Dockstader, Edmonds, Edwards, Esquibel, F., Esquibel, K., Gentile, Gilmore, Gingery, Goggles, Hallinan, Hammons, Harshman, Harvey, Iekel, Illoway, Jaggi, Jones, Jorgensen, Landon, Lockhart, Martin, McOmie, Mercer, Meyer, Millin, Olsen, Petersen, Philp, Quarberg, Samuelson, Semlek, Shepperson, Simpson, Slater, Teeters, Thompson, Throne, Wallis, Walsh, Warren, White, Zwonitzer, Dn. and Zwonitzer, Dv.
Nays: Representative(s) Lubnau, Madden, Miller and Steward.
Ayes 56 Nays 4 Excused 0 Absent 0 Conflicts 0
1/23/2007 S Received for Introduction
1/29/2007 S Introduced and Referred to S09
2/5/2007 S09 Recommended Amend and Do Pass
Ayes: Senator(s) Burns, Cooper, Fecht and Larson
Nays: Senator(s) Vasey
Ayes 4 Nays 1 Excused 0 Absent 0 Conflicts 0
2/5/2007 S Placed on General File
HB0118SS001/ADOPTED (TO ENGROSSED COPY)
[TO ENGROSSED COPY]
Page 2-line 6 After "capital" insert "building". LARSON, CHAIRMAN
2/8/2007 S Passed CoW
2/9/2007 S Passed 2nd Reading
HB0118S3001/ADOPTED (TO ENGROSSED COPY)
[TO ENGROSSED COPY]
Page 1-line 1 After "sales" insert "and use".
Page 1-line 9 Delete "is" insert "and 39‑16‑203(a)(ii) by creating a new subparagraph (H) are".
Page 3-After line 3 insert:
"39‑16‑203. Imposition.
(a) Taxable event. The following shall apply:
(ii) The following provisions apply to imposition of the specific purpose excise tax under W.S. 39‑16‑204(a)(ii):
(H) If the purpose of the proposition is financing a capital building construction project, the proposition shall provide that not less than three percent (3%) of the project cost shall be used for the creation of a reserve fund for the maintenance and repair of the buildings funded under the project contained within the proposition. The reserve fund amount shall be included within the amount specified for the project in the proposition. No funds in the reserve fund shall be used for major building and facility repair or replacement prior to twelve (12) months after completion of the project. For purposes of this subparagraph "major building and facility repair or replacement" means the repair or replacement of complete or major portions of building and facility systems at irregular intervals which is required to continue the use of the building or facility at its original capacity, for its original intended use, including for compliance with the Americans with Disabilities Act, and including installing fire suppression systems in residential facilities and is typically accomplished by contractors due to the personnel demand to accomplish the work in a timely manner, the level of sophistication of the work or the need for warranted work.". HINES
2/12/2007 S Failed 3rd Reading
Ayes: Senator(s) Anderson, J., Barrasso, Burns, Coe, Cooper, Geis, Hines, Jennings, Larson, Meier, Nicholas, Peterson, Schiffer, Scott and Townsend.
Nays: Senator(s) Aullman, Case, Decaria, Fecht, Hastert, Job, Johnson, Massie, Mockler, Perkins, Ross, Sessions and Vasey.
Excused: Senator(s) Peck and Von Flatern.
Ayes 15 Nays 13 Excused 2 Absent 0 Conflicts 0