H.B. No. 0204

Excess tax collections.

Sponsored By:     Representative(s) Miller, Anderson, R., Cohee and Gingery

AN ACT relating to taxation and revenue; providing for the treatment of excess revenue from an excise tax for a specific purpose as specified; and providing for an effective date.

1/15/2009   Bill Number Assigned

1/19/2009   H Received for Introduction

1/21/2009   H Introduced and Referred to H03

1/30/2009   H03 Recommended Amend and Do Pass

ROLL CALL

Ayes:  Representative(s) Anderson, R., Edmonds, Esquibel, K., Goggles, Madden, Miller, Petersen and Semlek

Nays:  Representative(s) Wallis

Ayes 8 Nays 1 Excused 0 Absent 0 Conflicts 0

1/30/2009   H Placed on General File

HB0204HS001/ADOPTED

Page 2-line 12          Delete "required to complete the project" insert "authorized". 

Page 4-line 22          Delete "required to complete the project" insert "authorized".  ANDERSON, R., CHAIRMAN

2/3/2009    H Passed CoW

2/4/2009    H Passed 2nd Reading

HB0204H3001/ADOPTED

Delete the standing committee amendment (HB0204HS001/A) entirely and further amend as follows:

Page 1-line 8           Delete "(G)" insert "(A)".

Page 1-line 9           After "(iii)," insert "39-15-211(b)(iv),"; delete "(G) and" insert "(A),"; after "39-16-204(a)(ii)" insert "and 39-16-211(b)(iv)".

Page 2-lines 5 through 24     Delete entirely and insert:

"(A) Before any proposition to impose the tax or incur the debt shall be placed before the electors, the governing body of a county and the governing bodies of at least two‑thirds (2/3) of the incorporated municipalities within the county shall adopt a resolution approving the proposition, setting forth a procedure for qualification of a ballot question for placement on the ballot and specifying how that any excess funds shall only be expended in accordance with W.S. 39-15-211(b)(iv);".

Page 3-lines 2 through 9            Delete entirely.

Page 4-line 3           Delete "39-15-203(a)(iii)(G)" insert "39-15-211(b)(iv)".

Page 4-line 5           After "project" insert "or excess amounts as specified in and expended in accordance with W.S. 39-15-211(b)(iv)".

Page 4-after line 5           Insert:

"39‑15‑211. Distribution.

(b) All revenue collected by the department from the taxes imposed by W.S. 39‑15‑204(a)(iii) shall be transferred to the state treasurer who shall:

(iv) If taxes collected exceed the amount necessary authorized for the approved purpose as specified in the resolution, the excess funds shall be retained by the county treasurer for one (1) year for refund of overpayments of the tax imposed pursuant to this act upon order of the department. After one (1) year any interest earned on the excess funds and the excess funds less any refunds ordered shall be held by the county treasurer in an interest bearing account and shall be expended only for a subsequent specific purpose project approved by the voters as provided in W.S. 39-15-203(a)(iii) in the five (5) year period immediately following the completion of the specific purpose project.  If funds and accrued interest earned in the account are not spent on a subsequently approved specific purpose project within the five (5) year period, the funds and accrued interest shall be transferred to the general fund of the county or municipality as specified in the resolution adopted pursuant to W.S. 39‑15‑203(a)(iii)(A). Excess funds collected on the propositions approved prior to January 1, 1989, and any interest earned shall be retained by the county treasurer for use in any purposes approved by the electors in accordance with procedures set forth in this section and for refunds of overpayment of taxes imposed pursuant to this act upon the order of the department, except that, with the approval of the governing bodies adopting the initial resolution, the excess funds and any interest earned may be used for the needs of the project for which the tax was approved.".

Page 4-lines 15 through 24    Delete entirely and insert:

"(A) Before any proposition to impose the tax or incur the debt shall be placed before the electors, the governing body of a county and the governing bodies of at least two‑thirds (2/3) of the incorporated municipalities within the county shall adopt a resolution approving the proposition, setting forth a procedure for qualification of a ballot question for placement on the ballot and specifying how that any excess funds shall only be expended in accordance with W.S. 39-16-211(b)(iv);".

Page 5-lines 1 through 19     Delete entirely.

Page 6-line 12          Delete "39-16-203(a)(ii)(G)" insert "39-16-211(b)(iv)".

Page 6-line 14          After "project" insert "or excess amounts as specified in and expended in accordance with W.S. 39-16-211(b)(iv)".

Page 6-after line 14    Insert:

"39‑16‑211. Distribution.

(b) All revenue collected by the department from the taxes imposed by W.S. 39‑16‑204(a)(ii) shall be transferred to the state treasurer who shall:

(iv) If taxes collected exceed the amount necessary authorized for the approved purpose as specified in the resolution, the excess funds shall be retained by the county treasurer for one (1) year for refund of overpayments of the tax imposed pursuant to this act upon order of the department. After one (1) year any interest earned on the excess funds and the excess funds less any refunds ordered shall be held by the county treasurer in an interest bearing account and shall be expended only for a subsequent specific purpose project approved by the voters as provided in W.S. 39-16-203(a)(iii) in the five (5) year period immediately following the completion of the specific purpose project.  If funds and accrued interest earned in the account are not spent on a subsequently approved specific purpose project within the five (5) year period, the funds and accrued interest shall be transferred to the general fund of the county or municipality as specified in the resolution adopted pursuant to W.S. 39‑16‑203(a)(ii)(A). Excess funds collected on the propositions approved prior to January 1, 1989, and any interest earned shall be retained by the county treasurer for use in any purposes approved by the electors in accordance with procedures set forth in this section and for refunds of overpayment of taxes imposed pursuant to this act upon the order of the department, except that, with the approval of the governing bodies adopting the initial resolution, the excess funds and any interest earned may be used for the needs of the project for which the tax was approved.".

Renumber as necessary.  MILLER, SIMPSON

2/5/2009    H Passed 3rd Reading

ROLL CALL

Ayes:  Representative(s) Anderson, R., Bagby, Barbuto, Berger, Blake, Bonner, Brechtel, Brown, Buchanan, Byrd, Cannady, Carson, Childers, Cohee, Connolly, Craft, Davison, Diercks, Edmonds, Esquibel, K., Gilmore, Gingery, Goggles, Hales, Hallinan, Hammons, Harshman, Harvey, Illoway, Jaggi, Jorgensen, Landon, Lockhart, Lubnau, Madden, McKim, McOmie, Mercer, Meyer, Miller, Millin, Moniz, Patton, Peasley, Pedersen, Petersen, Philp, Quarberg, Roscoe, Semlek, Shepperson, Simpson, Steward, Stubson, Teeters, Thompson, Throne, Wallis, Zwonitzer, Dn. and Zwonitzer, Dv.

Ayes 60 Nays 0 Excused 0 Absent 0 Conflicts 0

2/9/2009    S Received for Introduction

2/9/2009    S Introduced and Referred to S03; No Report Prior to CoW Cutoff

3/3/2009    S Died In Committee