The criteria for placing the proposition on the ballot are the same as previously explained. However, only qualified voters of the area of the county where the tax has not been imposed can vote.
This tax can be imposed on either January 1 or July 1 only. Repeals can only occur on June 30 or December 31. Any jurisdiction with a repeal date specified in the ballot prior to April 1, 1999, may repeal on the date specified. Imposition or change in rate or use can occur no sooner than 90 days following the election.
The rate of a local option must be one whole percent.
The criteria for placing a proposition on the ballot to change how the revenue is used are the same as previously explained. However, only qualified voters of the area of the county where the tax has been imposed can vote.
A change in the use of local option tax revenues for the purpose of funding an urban renewal project can be done by ordinance of the city council of an eligible municipality.
Yes. To repeal the tax, an election may be called and held in the same manner and under the same conditions as the election which approved the tax. However, only qualified voters of the areas of the county where the tax has been imposed can vote. The tax cannot be repealed before it has been in effect for one year.
Local sales and services tax moneys received by a county or city may be expended for any lawful purpose. However, in certain qualified counties, at least fifty percent of the local option tax revenue must be used for property tax relief if the local sales and services tax was approved at election on or after January 1, 2019.
If the ordinance contains a sunset provision, the tax remains in effect until that date. If there is no sunset provision, the tax stays in effect for an unlimited period or until repealed in a subsequent election.
The tax will still be imposed. Passing the ordinance is mandatory. The Linn County District Court in City of Walker, et al vs. Oxley, et al, EQ 93 1 0, June 4, 1986.
Imposition, repeal, or change: Within 10 days after the election, the county auditor must give written notice of the results and send an abstract of votes to the Director of the Iowa Department of Revenue. This must be 90 days before the effective date.
The ballot must specify:
The issue must be resolved by the county board of supervisors.