SB 327 - Current law requires a city, town, village, or county to send revenues received from traffic violations that exceed 30 percent of the political subdivision's annual general operating revenue to the Department of Revenue to be distributed to schools in the county.
This act creates definitions for "annual general operating revenue" and "traffic violation". In addition, this act removes counties from the requirements of the provision.
The Department of Revenue is granted rulemaking authority to create any procedure or form necessary to verify a municipality has sent the correct amount of excess revenues.
Current law requires municipalities to include an accounting of the percentage of revenue derived from traffic violations in their comprehensive annual financial reports to the State Auditor. This act removes the word "comprehensive".
Under current law, a municipality must send its excess revenues to the Department of Revenue by the date the annual financial report is due to the Auditor. This act provides that the municipality must send its excess revenues by the last day of the second month immediately following the end of the municipality's fiscal year.
This act requires the Department of Revenue to notify the Office of State Courts Administrator if a municipality fails to send excess revenues on the due date, and the Auditor must notify the State Courts Administrator if the financial report is late. The Auditor is required to report back when an accurate report is received. In order for a municipality that failed to send in excess revenues to have its court jurisdiction restored, this act requires the municipality to pay interest on the excess revenues in the same amount as the Director of the Department of Revenue sets for late taxes. Once the Department of Revenue receives all interest and delinquent revenues from the municipality, the department must report to the State Courts Administrator. The State Courts Administrator must ensure the jurisdiction of a municipal court over traffic violations is suspended when notified of the noncompliance of the city, town, or village and must reinstate the jurisdiction when notified that the municipality is in compliance.
This act requires the presiding judge of each municipal division to report its existence to the Office of State Courts Administrator. The presiding judge must also notify the State Courts Administrator when a municipal division is abolished. When a municipality elects to create a municipal division, the presiding judge of the new division must report to the State Courts Administrator within 90 days.
Provisions of this act are similar to provisions of the truly agreed to and finally passed CCS/HCS/SS/SCS/SB 5 (2015), HB 473 (2015), the truly agreed to and finally passed SS/SCS/HB 799, HB 1199 (2015), the truly agreed to and finally passed CCS/HCS/SS/SCS/SB 67 (2015), and HB 278 (2015).