Iowa Administrative Code › Agency 721 - Secretary of State › Division II - Elections › Chapter 21 - Election Forms and Instructions › Rule 721-21.801 - Form of Ballot for Local Option Tax Elections

Current through Register Vol. 47, No. 3, July 24, 2024
If questions pertaining to more than one of the authorized
				  local option taxes are submitted at a single election, all of the public
				  measures shall be printed on the same ballot. The form of ballots to be used
				  throughout the state of Iowa for the purpose of submitting questions pertaining
				  to local option taxes shall be as follows:
(1)
Local sales and services tax
				propositions.
Sales and services tax propositions shall be submitted
				to the voters of an entire county. If the election is being held for the voters
				to decide whether to impose the tax in a county where a local option sales and
				services tax has previously been approved for part of the county, the question
				of imposition shall be voted upon in all parts of the county where the tax has
				not been approved. If the election is being held for the voters to decide
				whether to repeal the tax in a county where a local option sales and services
				tax has previously been approved for part of the county, the question of repeal
				shall be voted upon in all parts of the county where the tax was previously
				imposed. If the election is being held for the voters to decide whether to
				change the rate or use of the tax in a county where a local option sales and
				services tax has previously been approved for part of the county, the question
				of rate or use change shall be voted upon in all parts of the county where the
				tax was previously imposed.
The ballot submitted to the voters of each incorporated area
				  and the unincorporated area of the county shall show the intended uses for that
				  jurisdiction. The ballot submitted to the voters in contiguous cities within a
				  county shall show the intended uses and repeal dates, if not uniform, for each
				  of the contiguous cities. The ballots shall be in substantially the following
				  form:
a. Imposition question for
				voters in a single city or the unincorporated area of the county:
(Insert letter to be assigned by the commissioner)
SHALL THE FOLLOWING PUBLIC MEASURE BE ADOPTED? YES []
NO []
Summary: To authorize imposition of a local sales and
				  services tax in the [city of_________________] [unincorporated area of the
				  county of______________], at the rate of_____percent (_____%) to be effective
				  on________________(month and day), _____(year).
(Insert in substantially the following form the entire text
				  of the proposed public measure immediately below the summary on all paper
				  ballots as provided in Iowa Code section
				  49.45.
				  Counties using special paper ballots which are read by computerized tabulating
				  equipment may summarize the question on the ballot and post the complete text
				  as provided in Iowa Code section 52.25.)
A local sales and services tax shall be imposed in the [city
				  of______________] [unincorporated area of the county of ________________] at
				  the rate of _____ percent (_____%) to be effective on ________________ (month
				  and day), _____ (year).
Revenues from the sales and services tax shall be allocated
				  as follows:
(Choose one or more of the following:)
[_______________for property tax relief (insert percentage or
				  dollar amount)]
[_______________for property tax relief (insert percentage or
				  dollar amount) in the unincorporated area of the county
				  of_________________]
[_______________for property tax relief (insert percentage or
				  dollar amount) in the county of_________________]
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
(List specific purpose or purposes)
b. Imposition question for voters in
				contiguous cities:
(Insert letter to be assigned by the commissioner)
SHALL THE FOLLOWING PUBLIC MEASURE BE ADOPTED? YES []
NO []
Summary: To authorize imposition of a local sales and
				  services tax in the cities of ____________,_____________,_____________, (list
				  additional cities, if applicable) at the rate of_____percent (_____%) to be
				  effective on _____________ (month and day), _____ (year).
(Insert in substantially the following form the entire text
				  of the proposed public measure immediately below the summary on all paper
				  ballots as provided in Iowa Code section
				  49.45.
				  Counties using special paper ballots which are read by computerized tabulating
				  equipment may summarize the question on the ballot and post the complete text
				  as provided in Iowa Code section 52.25.)
A local sales and services tax shall be imposed in the cities
				  of_____________, _____________,_____________, (list additional cities, if
				  applicable) at the rate of_____ percent (_____%) to be effective on
				  _____________(month and day), _____(year).
Revenues from the sales and services tax are to be allocated
				  as follows:
FOR THE CITY
				  OF_____________________________________________________: _____________ for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
(List specific purpose or purposes)
FOR THE CITY
				  OF_____________________________________________________: _____________ for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
(List specific purpose or purposes)
FOR THE CITY
				  OF_____________________________________________________: _____________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
(List specific purpose or purposes)
c. Imposition question with an automatic
				repeal date for voters in a single city or the unincorporated area of the
				county:
(Insert letter to be assigned by the commissioner)
SHALL THE FOLLOWING PUBLIC MEASURE BE ADOPTED? YES []
NO []
Summary: To authorize imposition of a local sales and
				  services tax in the [city of _________________] [unincorporated area of the
				  county of ______________], at the rate of _____percent (_____%) to be effective
				  from _____________(month and day), _____(year), until_____________(month and
				  day),_____(year).
(Insert in substantially the following form the entire text
				  of the proposed public measure immediately below the summary on all paper
				  ballots as provided in Iowa Code section
				  49.45.
				  Counties using special paper ballots which are read by computerized tabulating
				  equipment may summarize the question on the ballot and post the complete text
				  as provided in Iowa Code section 52.25.)
A local sales and services tax shall be imposed in the [city
				  of_____________] [unincorporated area of the county of_________________] at the
				  rate of______percent (_____%) to be effective from_____________(month and
				  day),_____(year), until _____________(month and day),_____(year).
Revenues from the sales and services tax shall be allocated
				  as follows:
(Choose one or more of the following:)
[_____________for property tax relief (insert percentage or
				  dollar amount)]
[_____________for property tax relief (insert percentage or
				  dollar amount) in the unincorporated area of the county
				  of____________________]
[_____________for property tax relief (insert percentage or
				  dollar amount) in the county of____________________]
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
(List specific purpose or purposes)
d. Imposition question with an automatic
				repeal date for voters in contiguous cities:
(Insert letter to be assigned by the commissioner)
SHALL THE FOLLOWING PUBLIC MEASURE BE ADOPTED? YES []
NO []
Summary: To authorize imposition of a local sales and
				  services tax in the cities of _____________,_____________,_____________, (list
				  additional cities, if applicable) at the rate of ____percent (____%) to be
				  effective from _______________(month and day), _____(year),
				  until______________(month and day),_____(year).
(Insert in substantially the following form the entire text
				  of the proposed public measure immediately below the summary on all paper
				  ballots as provided in Iowa Code section
				  49.45.
				  Counties using special paper ballots which are read by computerized tabulating
				  equipment may summarize the question on the ballot and post the complete text
				  as provided in Iowa Code section 52.25.)
A local sales and services tax shall be imposed in the cities
				  of____________, _____________,____________, (list additional cities, if
				  applicable) at the rate of _____ percent (_____%) to be effective from
				  _______________(month and day), _____ (year), until _______________(month and
				  day), _____(year).
Revenues from the sales and services tax are to be allocated
				  as follows:
FOR THE CITY
				  OF_____________________________________________________: ______________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
(List specific purpose or purposes)
FOR THE CITY
				  OF_____________________________________________________: ______________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
(List specific purpose or purposes)
FOR THE CITY
				  OF_____________________________________________________: ______________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
(List specific purpose or purposes)
e. Repeal question for voters in a single
				city or the unincorporated area of the county: (Insert letter to be assigned by
				the commissioner)
SHALL THE FOLLOWING PUBLIC MEASURE BE ADOPTED? YES []
NO []
Summary: To authorize repeal of the____percent (_____%) local
				  sales and services tax in the [city of____________________] [unincorporated
				  area of the county of______________] effective_______________(month and
				  day),_____(year).
(Insert in substantially the following form the entire text
				  of the proposed public measure immediately below the summary on all paper
				  ballots as provided in Iowa Code section
				  49.45.
				  Counties using special paper ballots which are read by computerized tabulating
				  equipment may summarize the question on the ballot and post the complete text
				  as provided in Iowa Code section 52.25.)
The _____percent ( _____%) local sales and services tax shall
				  be repealed in the [city of_______________________] [unincorporated area of the
				  county of ______________________] effective_____________(month and
				  day),_____(year).
Revenues from the sales and services tax have been allocated
				  as follows:
(Choose one or more of the following:)
[_____________for property tax relief (insert percentage or
				  dollar amount)]
[_____________for property tax relief (insert percentage or
				  dollar amount) in the unincorporated area of the county
				  of___________________]
[_____________for property tax relief (insert percentage or
				  dollar amount) in the county of____________________]
The specific purpose (or purposes) for which the revenues
				  were otherwise expended was (were):
(List specific purpose or purposes)
f. Repeal question for voters in contiguous
				cities:
(Insert letter to be assigned by the commissioner)
SHALL THE FOLLOWING PUBLIC MEASURE BE ADOPTED? YES []
NO []
Summary: To authorize repeal of the ____ percent ( _____%)
				  local sales and services tax in the cities of _____________, _____________,
				  _____________, (list additional cities, if applicable) effective
				  _______________ (month and day), _____ (year).
(Insert in substantially the following form the entire text
				  of the proposed public measure immediately below the summary on all paper
				  ballots as provided in Iowa Code section
				  49.45.
				  Counties using special paper ballots which are read by computerized tabulating
				  equipment may summarize the question on the ballot and post the complete text
				  as provided in Iowa Code section 52.25.)
The_____percent (_____%) local sales and services tax shall
				  be repealed in the cities of____________, _____________, ____________, (list
				  additional cities, if applicable) effective_______________(month and
				  day),______(year).
Revenues from the sales and services tax have been allocated
				  as follows:
FOR THE CITY
				  OF_____________________________________________________: ______________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues
				  were otherwise expended was (were):
(List specific purpose or purposes)
FOR THE CITY
				  OF_____________________________________________________: ______________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues
				  were otherwise expended was (were):
(List specific purpose or purposes)
FOR THE CITY
				  OF_____________________________________________________: ______________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues
				  were otherwise expended was (were):
(List specific purpose or purposes)
g. Rate change question for voters in a
				single city or the unincorporated area of the county: (Insert letter to be
				assigned by the commissioner)
SHALL THE FOLLOWING PUBLIC MEASURE BE ADOPTED? YES []
NO []
Summary: To authorize an increase (or decrease) in the rate
				  of the local sales and services tax to _____percent ( _____%) in the [city
				  of________________] [unincorporated area of the county of
				  ______________________] effective _______________(month and
				  day),_____(year).
(Insert in substantially the following form the entire text
				  of the proposed public measure immediately below the summary on all paper
				  ballots as provided in Iowa Code section
				  49.45.
				  Counties using special paper ballots which are read by computerized tabulating
				  equipment may summarize the question on the ballot and post the complete text
				  as provided in Iowa Code section 52.25.)
The rate of the local sales and services tax shall be
				  increased (or decreased) to____ percent (_____%) in the [city
				  of___________________] [unincorporated area of the county of ______________]
				  effective _______________(month and day),_____(year).
The current rate is____percent (_____%).
Revenues from the sales and services tax are allocated as
				  follows:
(Choose one or more of the following:)
[______________for property tax relief (insert percentage or
				  dollar amount)]
[______________for property tax relief (insert percentage or
				  dollar amount) in the unincorporated area of the county
				  of____________________]
[______________for property tax relief (insert percentage or
				  dollar amount) in the county of_____________________]
The specific purpose (or purposes) for which the revenues are
				  otherwise expended is (are):
(List specific purpose or purposes)
h. Rate change question for voters in
				contiguous cities:
(Insert letter to be assigned by the commissioner)
SHALL THE FOLLOWING PUBLIC MEASURE BE ADOPTED? YES []
NO []
Summary: To authorize an increase (or decrease) in the rate
				  of the local sales and services tax to_____percent (_____%) in the cities
				  of_____________,_____________, _____________, (list additional cities, if
				  applicable) effective_______________(month and day),_____(year).
(Insert in substantially the following form the entire text
				  of the proposed public measure immediately below the summary on all paper
				  ballots as provided in Iowa Code section
				  49.45.
				  Counties using special paper ballots which are read by computerized tabulating
				  equipment may summarize the question on the ballot and post the complete text
				  as provided in Iowa Code section 52.25.)
The rate of the local sales and services tax shall be
				  increased (or decreased) to _____percent (_____%) in the cities
				  of____________,_____________,____________, (list additional cities, if
				  applicable) effective______________(month and day),_____ (year).
Revenues from the sales and services tax are allocated as
				  follows:
FOR THE CITY
				  OF_____________________________________________________: ______________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues are
				  otherwise expended is (are):
(List specific purpose or purposes)
FOR THE CITY
				  OF_____________________________________________________: ______________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues are
				  otherwise expended is (are):
(List specific purpose or purposes)
FOR THE CITY
				  OF_____________________________________________________: ______________ for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues are
				  otherwise expended is (are):
(List specific purpose or purposes)
i. Use change question for voters in a single
				city or the unincorporated area of the county: (Insert letter to be assigned by
				the commissioner)
SHALL THE FOLLOWING PUBLIC MEASURE BE ADOPTED? YES []
NO []
Summary: To authorize a change in the use of the______percent
				  (_____%) local sales and services tax in the [city of________________]
				  [unincorporated area of the county of_______________]
				  effective________________(month and day),_______ (year).
(Insert in substantially the following form the entire text
				  of the proposed public measure immediately below the summary on all paper
				  ballots as provided in Iowa Code section
				  49.45.
				  Counties using special paper ballots which are read by computerized tabulating
				  equipment may summarize the question on the ballot and post the complete text
				  as provided in Iowa Code section 52.25.)
The use of the_____percent (_____%) local sales and services
				  tax shall be changed in the [city of_____________________] [unincorporated area
				  of the county of______________] effective_______________(month and
				  day),_____(year).
PROPOSED USES OF THE TAX:
If the change is approved, revenues from the sales and
				  services tax shall be allocated as follows:
(Choose one or more of the following:)
[______________for property tax relief (insert percentage or
				  dollar amount)]
[______________for property tax relief (insert percentage or
				  dollar amount) in the unincorporated area of the county
				  of___________________]
[______________for property tax relief (insert percentage or
				  dollar amount) in the county of_____________________]
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
(List specific purpose or purposes)
CURRENT USES OF THE TAX:
Revenues from the sales and services tax are currently
				  allocated as follows:
(Choose one or more of the following:)
[______________for property tax relief (insert percentage or
				  dollar amount)]
[______________for property tax relief (insert percentage or
				  dollar amount) in the unincorporated area of the county
				  of____________________]
[______________for property tax relief (insert percentage or
				  dollar amount) in the county of_____________________]
The specific purpose (or purposes) for which the revenues are
				  otherwise expended is (are):
(List specific purpose or purposes)
j. Use change question for voters in
				contiguous cities:
(Insert letter to be assigned by the commissioner)
SHALL THE FOLLOWING PUBLIC MEASURE BE ADOPTED? YES []
NO []
Summary: To authorize a change in the use of the_____percent
				  (_____%) local sales and services tax in the cities of ___________,
				  ____________, ___________, (list additional cities, if applicable) effective
				  ______________ (month and day), _____ (year).
(Insert in substantially the following form the entire text
				  of the proposed public measure immediately below the summary on all paper
				  ballots as provided in Iowa Code section
				  49.45.
				  Counties using special paper ballots which are read by computerized tabulating
				  equipment may summarize the question on the ballot and post the complete text
				  as provided in Iowa Code section 52.25.)
The use of the_____percent (_____%) local sales and services
				  tax shall be changed in the cities of____________,_____________,____________,
				  (list additional cities, if applicable) effective______________(month and
				  day),_____(year).
PROPOSED USES OF THE TAX:
If the change is approved, revenues from the sales and
				  services tax are to be allocated as follows:
FOR THE CITY
				  OF_____________________________________________________: ________________ for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
(List specific purpose or purposes)
FOR THE CITY
				  OF_____________________________________________________: ________________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
(List specific purpose or purposes)
FOR THE CITY
				  OF_____________________________________________________: ________________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
(List specific purpose or purposes)
CURRENT USES OF THE TAX:
FOR THE CITY
				  OF_____________________________________________________: ________________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues are
				  otherwise expended is (are):
(List specific purpose or purposes)
FOR THE CITY
				  OF_____________________________________________________: ________________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues are
				  otherwise expended is (are):
(List specific purpose or purposes)
FOR THE CITY
				  OF_____________________________________________________: ________________for
				  property tax relief (insert percentage or dollar amount)
The specific purpose (or purposes) for which the revenues are
				  otherwise expended is (are):
(List specific purpose or purposes)
k. Imposition question with differing
				automatic repeal dates for voters in contiguous cities:
(Insert letter to be assigned by the commissioner)
SHALL THE FOLLOWING PUBLIC MEASURE BE ADOPTED? YES []
NO []
Summary: To authorize imposition of a local sales and
				  services tax in the cities of ___________,____________,___________, (list
				  additional cities, if applicable) at the rate of_____percent (_____%) to be
				  effective from________________(month/day/year) until automatic repeal date
				  specified.
A local sales and services tax shall be imposed in the
				  following cities at the rate of _____percent (_____%) to be effective
				  from______________(month/day/year) until the date specified below and the
				  revenues from the sales and services tax are to be allocated as follows:
FOR THE CITY
				  OF_____________________________________________________:
The tax shall be repealed on______________(month/day/year).
________________for property tax relief (insert percentage or
				  dollar amount)
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
FOR THE CITY
				  OF_____________________________________________________:
The tax shall be repealed
				  on______________(month/day/year).
________________for property tax relief (insert percentage or
				  dollar amount)
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):
FOR THE CITY
				  OF_____________________________________________________:
The tax shall be repealed
				  on______________(month/day/year).
________________for property tax relief (insert percentage or
				  dollar amount)
The specific purpose (or purposes) for which the revenues
				  shall otherwise be expended is (are):