81^st Legislative Session _ 2006

Committee: Senate Taxation

                                            P - Present
                                            E - Excused
                                            A - Absent

Roll Call
P    Duenwald
P    Hansen (Tom)
P    Hundstad
P    Kelly
P    Kooistra
P    Nesselhuf
P    Peterson (Jim)
P    Lintz, Vice-Chair
P    Knudson, Chair

OTHERS PRESENT: See Original Minutes

The meeting was called to order by Chair Knudson.

MOTION:     TO APPROVE THE MINUTES OF FEBRUARY 10, 2006

Moved by:    Kelly
Second by:    Duenwald
Action:    Prevailed by voice vote.

         HB 1174: revise certain provisions concerning business improvement districts.

Presented by:    Representative Alan Hanks
Proponents:    Harry Christianson, self, Rapid City

MOTION:     AMEND HB 1174

1174fc

     On page 1, after line 9 of the House Taxation Committee engrossed bill, insert:

---

"      Section 2. That chapter 9-55 be amended by adding thereto a NEW SECTION to read as follows:

     If a district has imposed an occupation tax based on rooms rented and the occupational tax revenue was used only for the promotion of the district, a majority of the landowners may dissolve the district established pursuant to §  9-55-7 by submitting a petition to the governing body requesting the district to be dissolved. On and after the date the petition is filed with the governing body, the district may not enter into any new obligations or contracts. Not withstanding the other provisions of this chapter, the governing body, upon receiving the petition and verifying that a majority of the landowners have signed the petition, shall by resolution dissolve the district. However, the governing body may not dissolve the district until there are sufficient funds available to extinguish all of the debts and obligations of the district. The governing body shall administer any remaining affairs and issues concerning the dissolved district.".

Moved by:    Kelly
Second by:    Lintz
Action:    Prevailed by voice vote.

MOTION:     DO PASS HB 1174 AS AMENDED

Moved by:    Kelly
Second by:    Hansen (Tom)
Action:    Prevailed by roll call vote.(8-0-1-0)

Voting Yes:    Duenwald, Hansen (Tom), Hundstad, Kelly, Nesselhuf, Peterson (Jim), Lintz, Knudson

Excused:    Kooistra

MOTION:     PLACE HB 1174 ON CONSENT CALENDAR

Moved by:    Kelly
Second by:    Peterson (Jim)
Action:    Prevailed by voice vote.

         HB 1237: make an appropriation to fund tax refunds for elderly and disabled persons and to revise the income eligibility requirements for property tax and sales tax refunds.

Presented by:    Angella Van Scharrel, Bureau of Finance & Management
Proponents:    Sam Wilson, AARP

---

MOTION:     REFER TO Appropriations

Moved by:    Duenwald
Second by:    Lintz
Action:    Prevailed by roll call vote.(8-0-1-0)

Voting Yes:    Duenwald, Hansen (Tom), Hundstad, Kelly, Nesselhuf, Peterson (Jim), Lintz, Knudson

Excused:    Kooistra

         HB 1164: provide for the taxation of leased motorcycles and motorized bicycles.

Presented by:    Representative Jeffrey Haverly
Proponents:    Myron Rau, SD Auto Dealer's Assn.

Deb Hilmer, Director of the Division of Motor Vehicles, answered questions from the committee.

MOTION:     DO PASS HB 1164 AS AMENDED

Moved by:    Kelly
Second by:    Hansen (Tom)
Action:    Prevailed by roll call vote.(8-0-1-0)

Voting Yes:    Duenwald, Hansen (Tom), Hundstad, Kelly, Nesselhuf, Peterson (Jim), Lintz, Knudson

Excused:    Kooistra

MOTION:     TO AMEND TITLE OF HB 1164

1164fta

     On page 1, line 1 of the printed bill, delete " provide for " and insert "revise".

Moved by:    Lintz
Second by:    Duenwald
Action:    Prevailed by voice vote.

The gavel was turned over to Vice-Chair Lintz.

---

         HB 1110: provide compensation to certain retailers for collecting and remitting the sales tax.

Presented by:    Representative Shantel Krebs
Proponents:    Jerry Wheeler, SD Retailers Assn.
        Terry Wilts, self, Sioux Falls
        Bob Riter Jr., Nat'l Federation of Independent Business
        Dawna Leitzke, South Dakota Petroleum Marketers Assn.
Opponents:    Gary Viken, Secretary, Department of Revenue and Regulation (handout #1)

The gavel was returned to Chair Knudson.

MOTION:     DO PASS HB 1110

Moved by:    Kelly
Second by:    Peterson (Jim)
Action:    Prevailed by roll call vote.(5-4-0-0)

Voting Yes:    Hansen (Tom), Hundstad, Kelly, Peterson (Jim), Lintz

Voting No:    Duenwald, Kooistra, Nesselhuf, Knudson

MOTION:     ADJOURN

Moved by:    Lintz
Second by:    Nesselhuf
Action:    Prevailed by voice vote.

Cindy Tryon

Committee Secretary

---

../02150745.STA