Rants lobbied for the bill up until he raised his microphone to begin debate. He said support for the bill remains solid enough for passage and a split debate over two days shouldn't change that. The sales tax could not exceed one cent per dollar and could not be charged for more than 10 years. It would apply to the sale of a wide range of retail goods, with some exclusions such as lottery tickets, automobiles and motor fuel. Schools could only use the tax money for repair of school buildings, construction of new facilitates or to retire bonded debt left over from past infrastructure projects.
Citizens can petition the county board of supervisors to place the tax on the ballot countywide.
The board of supervisors can also decide on its own to place the tax before voters. Or, the board of a school district or districts that represent more than half of a county's population can put the tax on the ballot. And at any time during the duration of the tax, voters can move to repeal the tax or lower the tax rate. The school sales tax can be charged even in areas with an existing sales tax. For example, passage of the tax in Woodbury County would raise the sales tax in Sioux City to 7 cents per dollar.