Notwithstanding any other provision of law, a portion of sales, gross receipts, use, and
motor vehicle excise tax collections, equal to forty-three and one-half percent of an amount
determined by multiplying the quotient of one percent divided by the general sales tax rate, that
was in effect when the taxes were collected, times the net sales, gross receipts, use, and motor
vehicle excise tax collections under chapters 57-39.2, 57-39.5, 57-39.6, 57-40.2, and 57-40.3
must be deposited by the state treasurer in the state aid distribution fund. The state tax
commissioner shall certify to the state treasurer the portion of sales, gross receipts, use, and
motor vehicle excise tax net revenues that must be deposited in the state aid distribution fund
as determined under this section. Revenues de
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Notwithstanding any other provision of law, a portion of sales, gross receipts, use, and
motor vehicle excise tax collections, equal to forty-three and one-half percent of an amount
determined by multiplying the quotient of one percent divided by the general sales tax rate, that
was in effect when the taxes were collected, times the net sales, gross receipts, use, and motor
vehicle excise tax collections under chapters 57-39.2, 57-39.5, 57-39.6, 57-40.2, and 57-40.3
must be deposited by the state treasurer in the state aid distribution fund. The state tax
commissioner shall certify to the state treasurer the portion of sales, gross receipts, use, and
motor vehicle excise tax net revenues that must be deposited in the state aid distribution fund
as determined under this section. Revenues deposited in the state aid distribution fund are
appropriated to the state treasurer on a continuing basis and must be allocated monthly as
follows:
1. Fifty-three and seven-tenths percent of the revenues must be allocated to counties as
provided in this subsection.
a. Sixty-four percent of the amount must be allocated among the seventeen
counties with the greatest population, in the following manner:
(1) Thirty-two percent of the amount must be allocated equally among the
counties; and
(2) The remaining amount must be allocated based upon the proportion each
such county's population bears to the total population of all such counties.
b. Thirty-six percent of the amount must be allocated among all counties, excluding
the seventeen counties with the greatest population, in the following manner:
(1) Forty percent of the amount must be allocated equally among the counties;
and
(2) The remaining amount must be allocated based upon the proportion each
such county's population bears to the total population of all such counties.
A county shall deposit all revenues received under this subsection in the county
general fund. Each county shall reserve a portion of its allocation under this subsection
for further distribution to, or expenditure on behalf of, townships, rural fire protection
districts, rural ambulance districts, soil conservation districts, county recreation service
districts, county hospital districts, the Garrison Diversion Conservancy District, the
southwest water authority, and other taxing districts within the county, excluding school
districts, cities, and taxing districts within cities. The share of the county allocation
under this subsection to be distributed to a township must be equal to the percentage
of the county share of state aid distribution fund allocations that township received
during calendar year 1996. The governing boards of the county and township may
agree to a different distribution.
2. Forty-six and three-tenths percent of the revenues must be allocated to cities based
upon the proportion each city's population bears to the total population of all cities.
A city shall deposit all revenues received under this subsection in the city general
fund. Each city shall reserve a portion of its allocation under this subsection for further
distribution to, or expenditure on behalf of, park districts and other taxing districts
within the city, excluding school districts. The share of the city allocation under this
subsection to be distributed to a park district must be equal to the percentage of the
city share of state aid distribution fund allocations that park district received during
calendar year 1996, up to a maximum of thirty percent. The governing boards of the
city and park district may agree to a different distribution.
3. The state treasurer, for the purpose of making revenue allocations to counties and
cities for each month of the fiscal year under this section, shall determine the
population of counties and cities before the first day of the fiscal year using the most
recent actual or estimated census data published by the United States census bureau.