Relating to funding emergency medical services by modifying provisions relating to city emergency medical services districts, benefited emergency medical services districts, and optional taxes for emergency medical services

In addition, after adoption of the resolution to submit the proposition to the electors, the district must coordinate efforts with the local emergency medical services agencies to establish a district advisory council to recommend an amount of taxes to be raised and included on the ballot and to assist in researching and assessing the service needs of the district and guiding implementation of services. The bill establishes annual emergency medical service assessment and reporting requirements for each district advisory council. Discontinuance of the authority to impose the additional tax under the bill must be by petition and election of the resident eligible electors. A city emergency medical services district established by a city council under Code chapter 357G authorizes the district trustees to levy a tax of not more than $1 per $1,000 of assessed value on all the taxable property within the district. Division I of the bill provides that if the $1 per $1,000 tax levy is insufficient to provide the district’s services, the trustees may levy an additional annual tax, at a rate necessary to provide the authorized services, if such authority is approved at election by a majority of those voting on the proposition at a separate election. In addition, after adoption of the resolution to submit the proposition to the electors, the district must coordinate efforts with the local emergency medical services agencies to establish a district advisory council to recommend an amount of taxes to be raised and included on the ballot and to assist in researching and assessing the service needs of the district and guiding implementation of services. The bill establishes annual emergency medical service assessment and reporting requirements for each district advisory council. Discontinuance of the authority to impose the additional tax under the bill must be by petition and election of the resident eligible electors. Code chapter 422D authorizes counties to impose a property tax levy, an income surtax, or a combination of both taxes within the county, excluding those areas within a benefited emergency medical services district under Code chapter 357F, to be used for emergency medical services, if the taxes are approved at election. Division II of the bill establishes a requirement for counties, prior to seeking approval from the voters to impose the taxes, to adopt a resolution declaring emergency medical services to be an essential service within the county. 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 with the local emergency medical services agencies to establish a county emergency medical services system advisory council to recommend an amount of taxes to be raised and included on the ballot and assist in researching and assessing the service needs of the county and guiding implementation of services in the county. 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 amends provisions regarding the permissible years for which imposition of the approved taxes may begin. Division II of the bill does not affect the imposition and collection of taxes under Code chapter 422D in effect on July 1, 2021, 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, 2021, expires.