Iowa Admin. Code r. 721-21.804
Current through Register Vol. 47, No. 11, December 11, 2024
Rule 721-21.804 - Local option sales and services tax elections in qualified counties(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:(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.
Iowa Admin. Code r. 721-21.804
Adopted by IAB November 21, 2018/Volume XLI, Number 11, effective 12/26/2018Amended by IAB May 22, 2019/Volume XLI, Number 24, effective 6/26/2019