HB 2186

This bill authorizes a county with a metropolitan form of government to do either of the following:  Levy a tax on the retail sale of food and food ingredients within the county at a rate lower than the local tax rate levied on other privileges, goods, and services.  Exempt from the local tax rate the retail sale of food and food ingredients within the county. If the county exercises this authority, then this bill requires the county to furnish a certified copy of the adopted resolution authorized to the department of revenue. The reduced tax rate or exemption becomes effective on the first calendar day of th e month occurring at least 60 days after the department receives the certified copy. The reduced tax rate or exemption applies only to tax periods beginning on or after October 1, 2026. This bill also authorizes the levying of the reduced tax rate or an exemption as described above to not be subject to the approval of the voters. METROPOLITAN COUNCILS REDUCING MEMBERSHIP Present law generally requires the membership of a metropolitan council to not exceed 20 voting members. If the membership of a metropolitan council is required to be reduced in order to comply with present law, then: (1) The metropolitan council reduction takes effect as of the next general metropolitan election after March 9, 2023. However, if the metropolitan council fails to take the necessary legislative action prior to the qualifying date for the next general metrop olitan election after March 9, 2023, as set by the county election commission, then the terms of the current members of the metropolitan council are extended for one year and the county election commission must set a special general metropolitan elect ion to be held the first Thursday in August 2024 to elect the councilmembers for a term of three years with the terms to begin September 1, 2024. Thereafter, members of the metropolitan council must serve four-year terms. (2) Within 30 days of March 9, 2023, the metropolitan planning commission must establish district boundaries using the most recent federal census to ensure that a reapportionment maintains substantially equal representation based on population and other wise complies with state and federal law. (3) Upon approval of the council districts by the planning commission, the metropolitan council as currently constituted must approve the new council district boundaries by resolution on or before May 1, 2023. (4) The metropolitan council must take any legislative action required to effectuate this section by resolution receiving an affirmative majority vote of those present and voting, regardless of any provision of a charter or private act to the contrary. This bill removes requirements (1) through (3) for metropolitan councils who are reducing their membership in order to not exceed 20 voting members.