Iowa Administrative Code › Agency 721 - Secretary of State › Division II - Elections › Chapter 21 - Election Forms and Instructions › Rule 721-21.804 - Local Option Sales and Services Tax Elections in Qualified Counties

Current through Register Vol. 47, No. 3, July 24, 2024
(1) For purposes of this rule, "qualified
				county" means a county with a population in excess of 400,000, a county with a
				population of at least 130,000 but not more than 131,000, or a county with a
				population of at least 60,000 but not more than 70,000, according to the 2010
				federal decennial census. The treatment of contiguous cities as one
				incorporated area for the purpose of determining whether a majority of those
				voting favors imposition does not apply to elections on the question of
				imposition of a local sales and services tax in all or a portion of a county
				that is a qualified county if the election occurs on or after January 1,
				2019.
(2) As an alternative to the
				methods of initiating a local option sales and services tax election described
				in rule 721-21.800 (423B), the governing
				body of a city located in a county that is a qualified county, or the governing
				body of a qualified county for the unincorporated area of the qualified county,
				may initiate a local option sales and services tax election by filing a motion
				with the county commissioner of elections pursuant to Iowa Code section 423B.
				1(4)
"b"
requesting submission of a local option sales and
				services tax imposition, rate change, use change, or repeal to the qualified
				electors. Within 30 days of receiving a motion, the county commissioner shall
				notify affected jurisdictions of the local option sales and services 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(4)
"a"
but no sooner than 84 days after the date upon which the
				commissioner received the motion triggering the election.
(3) Notice of local option sales and services
				tax election.
a. Not less than 60 days before
				the date that a local option 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 county
				supervisors, as applicable, 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 sales and services
				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
				sales and services 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 county commissioner of elections by the
				governing body of the city or the county for the unincorporated area of the
				county, as applicable, not later than 67 days before the date of the election.
				If a jurisdiction fails to provide the information in subparagraphs
				21.804(3)
"b"
(1), 21.804(3)
"b"
(3), and
				21.804(3)
"b"
(4), the following information shall be
				substituted in the notice and on the ballot:
(1) One percent (1%) for the rate of the
				tax.
(2) Fifty percent (50%) 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.