Iowa Regulations § 721-21.800 Local sales and services tax elections
Regulation Text
(1)
Petitions requesting imposition, rate change, use change, or repeal of local sales and services taxes shall be filed with the county board of supervisors.
a.
Each person signing the petition shall include the person's address (including street number, if any) and the date that the person signed the petition.
b.
Within 30 days after receipt of the petition, the supervisors shall provide written notice to the county commissioner of elections directing that an election be held to present to the voters of the entire county the question of imposition, rate change, use change, or repeal of a local sales and services tax. In the notice the supervisors shall include the date of the election.
c.
The election shall be held on the first possible special election date for counties set forth in Iowa Code section
39.2
, subsection 4, paragraph
"a, "
but no sooner than 84 days after the date upon which notice is given to the commissioner.
(2)
As an alternative to the method of initiating a local option tax election described in subrule 21.800(1), governing bodies of cities and the county may initiate a local option tax election by filing motions with the county auditor pursuant to Iowa Code section
423B.1
, subsection 4, paragraph
"b, "
requesting submission of a local option tax imposition, rate change, use change, or repeal to the qualified electors. Within 30 days of receiving a sufficient number of motions, the county commissioner shall notify affected jurisdictions of the local option tax election date. The election shall be held on the first possible special election date for counties set forth in Iowa Code section
39.2
, subsection 4, paragraph
"a, "
but no sooner than 84 days after the date upon which the commissioner received the motion triggering the election.
(3)
Notice of local sales and services tax election.
a.
Not less than 60 days before the date that a local sales and services tax election will be held, the county commissioner of elections shall publish notice of the ballot proposition. The notice does not need to include sample ballots, but shall include all of the information that will appear on the ballot for each city and for the voters in the unincorporated areas of the county.
b.
The city councils and the supervisors shall provide to the county commissioner the following information to be included in the notice and on the ballots for imposition elections:
(1)
The rate of the tax.
(2)
The date the tax will be imposed (which shall be the next implementation date provided in Iowa Code section 423B. 6 following the date of the election and at least 90 days after the date of the election, except that an election to impose a local option tax on a date immediately following the scheduled repeal date of an existing similar tax may be held at any time that otherwise complies with the requirements of Iowa Code chapter 423B). The imposition date shall be uniform in all areas of the county voting on the tax at the same election.
(3)
The approximate amount of local option tax revenues that will be used for property tax relief in the jurisdiction.
(4)
A statement of the specific purposes other than property tax relief for which revenues will be expended in the jurisdiction.
c.
The information to be included in the notice shall be provided to the commissioner by the city councils of each city in the county not later than 67 days before the date of the election. If a jurisdiction fails to provide the information in subparagraphs 21.800(3) "6 "(1), 21.800(3)
"b
"(3), and 21.800(3)
"b
"(4) above, the following information shall be substituted in the notice and on the ballot:
(1)
One percent (1%) for the rate of the tax.
(2)
Zero percent (0%) for property tax relief.
(3)
The specific purpose for which the revenues will otherwise be expended is: Any lawful purpose of the city (or county).
d.
The notice of election provided for in Iowa Code section
49.53
shall also be published at the time and in the manner specified in that section.
This rule is intended to implement Iowa Code section 423B.1.
History
ARC 8045B, IAB 8/26/09, effective 7/27/09
Amended by
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