Relating to imposition of optional taxes for emergency medical services by counties

The bill requires the resolution to be considered and voted on for approval at two meetings of the board prior to the meeting at which it is to be finally approved by a majority of the board by recorded vote. The bill establishes notice requirements and prohibits the requirements for approval of the resolution or approval of the imposition of a tax from being suspended or waived by the board. The bill limits the county to imposing either the income surtax or the property tax following adoption of the required resolution. The bill specifies that a tax under Code chapter 422D may be imposed for a period not to exceed five consecutive years after adoption of the resolution and requires an extension or renewal of the period of time for imposition of a tax to comply with the requirements for original approval. The bill imposes a rate limitation on the property tax that may be levied by a county of $1 per $1,000 of assessed value of taxable property in the county. The bill strikes the prohibition on imposing a tax authorized under Code chapter 422D within a benefited emergency medical services district under Code chapter 357F. The bill strikes a limitation on the type of governmental entity that a county may enter into agreements with in order to ensure adequate coverage of the county’s service area. The bill does not affect the imposition and collection of taxes under Code chapter 422D in effect on July 1, 2019, and such taxes shall continue to be imposed and administered until the period of authority to impose such taxes in effect on July 1, 2019, expires.