Relating to county emergency medical services by modifying provisions relating to optional taxes for emergency medical services

The bill establishes the procedural requirement for adoption of the resolution and provides that the requirements for approval of the resolution or approval of the imposition of a tax shall not be suspended or waived by the board. In addition, each county for which such a resolution has been adopted shall coordinate efforts between the county emergency management coordinator and the local emergency medical services agencies to establish a county emergency medical services system advisory council to assist in researching and assessing the service needs of the county and guiding implementation of services in the county within a council structure and in the manner provided in the most recently updated Iowa emergency medical services system standards. The bill establishes annual emergency medical service assessment and reporting requirements for each county emergency medical services system advisory council. Code chapter 422D currently provides that imposition of the taxes or combination of taxes is for a maximum period of five years. The bill removes the five-year limitation and provides that discontinuance of the county’s authority to impose the taxes is required to be by petition of eligible electors and election. The bill also specifies that a county may not impose the taxes for any fiscal year or tax year, as applicable, beginning after the election approving the discontinuance of authority unless subsequently again approved for imposition.1, as amended in the bill. The bill also strikes the limitation that counties, when entering into Code chapter 28E agreements to ensure adequate coverage of the county’s service area, may only enter into such agreements with other counties. The bill also modifies provisions governing the permissible uses of tax revenues deposited into the county emergency medical services trust fund by striking language enumerating some eligible expenditures and instead specifies that moneys in the trust fund shall be used for any operational cost of providing emergency medical services. The bill does not affect the imposition and collection of taxes under Code chapter 422D in effect on July 1, 2020, and such taxes shall continue to be imposed and administered until the period of authority to impose such taxes in effect immediately prior to July 1, 2020, expires.