In determining the effective date of any law enacted by the legislative assembly, a "measure" includes the entire contents of a legislative act, unless the legislative assembly specifically provides within the act that only a portion of the act is an emergency, appropriation, or tax measure. Unless a different date is specified in a measure, the measure takes effect on July first after its filing with the secretary of state if:
1. Any portion of the measure provides an appropriation for support and maintenance of state departments and institutions; or 2. Any portion of the measure:
a.
(1) Provides for an enforced contribution for public purposes which is not dependent upon the will or consent of the person taxed;
(2) Imposes a fee for any purpose; or (3) Authorizes a public official or entity to determine the level of a fee for any purpose; and b. Changes any statutory factor that determines the amount of a taxpayer's liability for the contribution or fee, including a full or partial exemption or credit.