Bee Branch Watershed Application, Tab B, Appendix D, (A3) Historic Sales Tax Information Hotel Motel TaxJenny Larson - RE: FW: Flood Mitigation Grant Projections
Hello Jenny: Here are the taxable sales for the City of Dubuque for room rentals only. These are the taxable
sales for the 5% excise tax the state collects.
Joel Phipps
Fiscal and Policy Analyst
Tax Research and Policy Analysis Section
Iowa Department of Revenue
Des Moines, IA 50319
Phone: (515) 2426224
Fax: (515) 2426156
From:Jenny Larson [mailto:Jlarson@cityofdubuque.org]
Sent: Wednesday, November 13, 2013 5:28 PM
To: Phipps, Joel [IDR]
Subject: RE: FW: Flood Mitigation Grant Projections
Hi Joel-
Can you please tell me what the FY2010 number would be without the hotel/motel state sales tax?
Thanks
Jenny
From:"Phipps, Joel [IDR]" <Joel.Phipps@Iowa.gov>
To:"'Jenny Larson'" <Jlarson@cityofdubuque.org>
Date:11/14/2013 3:50 PM
Subject:RE: FW: Flood Mitigation Grant Projections
FY 2010$24,086,986
FY 2011 $25,699,200
FY 2012 $27,158,813
FY 2013$27,997,880
Sincerely
Jenny Larson
Budget Director
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>>> "Phipps, Joel [IDR]" <Joel.Phipps@Iowa.gov> 11/13/2013 2:18 PM >>>
Jenny: Here are the retail taxable sales for Dubuque for the past three fiscal years.
FY 2012: $1,060,222,499
FY 2011: $1,014,284,468
FY 2010: $971,050,047
Sincerely
Joel Phipps
Fiscal and Policy Analyst
Tax Research and Policy Analysis Section
Iowa Department of Revenue
Des Moines, IA 50319
Phone: (515) 2426224
Fax: (515) 2426156
From: Jenny Larson [mailto:Jlarson@cityofdubuque.org]
Sent: Wednesday, November 13, 2013 1:11 PM
To: Cleereman, Jon [IDR]; Phipps, Joel [IDR]; Steger, Alexis
Cc: Steger, Alexis
Subject: RE: FW: Flood Mitigation Grant Projections
Hi Joel-
Can you please provide what the City of Dubuque's 2013 actual annual taxable retail sales are (unadjusted)?
Thank you,
Jenny
>>> "Phipps, Joel [IDR]" <Joel.Phipps@Iowa.gov> 11/13/2013 10:21 AM >>>
Hello Alexis:
City of Dubuque
50 West 13th Street
Dubuque, Iowa 52001
Ph: 563.589.4110
Fax: 563.589.4149
www.cityofdubuque.org
Dubuque: Masterpiece on the Mississippi
Jenny Larson
Budget Director
City of Dubuque
50 West 13th Street
Dubuque, Iowa 52001
Ph: 563.589.4110
Fax: 563.589.4149
www.cityofdubuque.org
Dubuque: Masterpiece on the Mississippi
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I compiled the sales tax data for the City of Dubuque flood mitigation project. The original list of 2,362
permit holders included the following (1) Active Dubuque Permits1919 (2) Active Dubuque Permits No
Receipts387 (3)Cancelled Dubuque Permits56 for a total of 2,362. The most recent spreadsheet has
only the 'Active Dubuque' permits2004. I did not include the other two spreadsheets in the most
recent analysis for they will not be contributing any sales tax revenue to the city on an ongoing basis. In
addition, when I compiled the spreadsheets 'Active Dubuque' permits the counts were for FY 2011 or FY
2012. Therefore if there were sales in either fiscal year the permit was counted. The 1,919 count in the
first spreadsheet were for taxable sales in FY 2011 or FY 2012. The count of 2,004, were for taxable
sales in FY 2012 or FY 2013.
Another issue is the change in taxable sales for FY 2012 in the first spreadsheet and compared the
second. In the first spreadsheet the FY 2012 taxable sales was $1,011,422,274 and in the second
spreadsheet taxable sales were $1,000,299,252, a difference of $11.2 million. This difference is due to
which permits were counted as contributing taxable sales in the first worksheet and which were
counted as contributing taxable sales in the second worksheet. I verified this by doing some cross
checking. There were 45 businesses that contributed taxable sales in fiscal year 2012 in the first
worksheet, but were not included in the second worksheet because they had cancelled their permit.
These 45 cancellations accounted for the $11.2 million difference.
These taxable sales figures and permit counts are preliminary.
Joel Phipps
Fiscal and Policy Analyst
Tax Research and Policy Analysis Section
Iowa Department of Revenue
Des Moines, IA 50319
Phone: (515) 2426224
Fax: (515) 2426156
From: Alexis Steger [mailto:Asteger@cityofdubuque.org]
Sent: Tuesday, November 12, 2013 9:48 AM
To: Cleereman, Jon [IDR]
Cc: Larson, Jenny; Phipps, Joel [IDR]
Subject: RE: FW: Flood Mitigation Grant Projections
Jon,
The numbers provided today do not match what was provided in the past for 2012.
There are 2,004 permits on the current list provided and there were 2,362 on our original analysis. Which may
be why the numbers are lower today than what was provided previously?
In this analysis only the 2,004 permits were compared and I am guessing that we don't have the exact same
amount of permits from one year to the next.
Can you please take a look at the numbers again and let me know the difference between what was provided to
us in the past and the current numbers provided?
I can forward our first email if you don't have access to the first information provided, just let me know.
Thank you,
Alexis Steger
City of Dubuque
>>> "Cleereman, Jon [IDR]" <Jon.Cleereman@Iowa.gov> 11/12/2013 6:23 AM >>>
I'm sorry for the delay. Attached is the requested info.
Jon M. Cleereman
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Iowa Department of Revenue
(515) 281-6715
jon.cleereman@iowa.gov
From: Alexis Steger [mailto:Asteger@cityofdubuque.org]
Sent: Wednesday, November 06, 2013 12:35 PM
To: Cleereman, Jon [IDR]
Cc: Larson, Jenny; Phipps, Joel [IDR]
Subject: RE: FW: Flood Mitigation Grant Projections
Jon,
We have not heard back from the Department of Revenue in regards to our final quarter of 2013.
Have the numbers been finalized? Would we be able to get our report so we can analyze them prior to the
board meeting in November?
Thank you,
Alexis Steger
>>> "Cleereman, Jon [IDR]" <Jon.Cleereman@Iowa.gov> 08/09/2013 8:39 AM >>>
Alexis,
Thanks for your email. The final quarter for FY13 (period ending 06/30/13) has not been finalized.
Joel: Once the June quarter is finalized, could you run a report for Dubuque?
Jon M. Cleereman
Iowa Department of Revenue
(515) 281-6715
jon.cleereman@iowa.gov
From: Alexis Steger [mailto:Asteger@cityofdubuque.org]
Sent: Thursday, August 08, 2013 8:22 AM
To: Cleereman, Jon [IDR]
Cc: Larson, Jenny
Subject: Re: FW: Flood Mitigation Grant Projections
Good morning Jon,
At the most recent Flood Mitigation Board Meeting, you mentioned being able to provide FY 2013 sales tax
increments at some point soon. Would you happen to have an idea of when the FY 2013 sales tax increment
numbers might be available for the City of Dubuque?
Thank you,
Alexis Steger
City of Dubuque
>>> "Vos, Stu [IDR]" <Stu.Vos@Iowa.gov> 07/30/2013 9:27 AM >>>
Alexis - Does this response help?
Stuart Vos
Deputy Director
Iowa Department of Revenue
Stu.Vos@Iowa.gov
(515) 281-5079
From: Benson, John [HSEMD]
Sent: Tuesday, July 30, 2013 9:23 AM
To: Vos, Stu [IDR]
Cc: Cleereman, Jon [IDR]; Stamas, Alana [IDR]; Harris, Amy [IDR]
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Subject: RE: Flood Mitigation Grant Projections
My read is that the historical type of info you have already provided is the best that can be provided. I think
the members of the Board recognize the challenge in providing accurate future projections. I think the main
interest is if the increment for the locality is trending in one direction (up or down) or remaining static. If it is
down or static, then the using the increment to finance project makes no sense.
John R. Benson
Communications Bureau Chief
Iowa Department of Homeland Security & Emergency Management
7105 NW 70th Avenue, Camp Dodge, Bldg. W4
Johnston, IA 501311824
5157253208, fax 5157253260
NEW mobile 5153188022 NEW
john.benson@iowa.gov
From: Vos, Stu [IDR]
Sent: Tuesday, July 30, 2013 9:12 AM
To: Benson, John [HSEMD]
Cc: Cleereman, Jon [IDR]; Stamas, Alana [IDR]; Harris, Amy [IDR]
Subject: FW: Flood Mitigation Grant Projections
John -
I am trying to respond to Alexis Steger about a question regarding the grant application. The
Department is generally not in a position to provide accurate forward looking projections of
sales tax revenues. We can provide the retrospective data such as we have already provided
to Dubuque and Cedar Rapids (2011 and 2012 actual sales). We will also be able to provide
an update for FY13, which would essentially be the base year, by approximately October 15.
Beyond that we would probably utilize the REC estimates for statewide sales tax growth
during the current and subsequent fiscal years. Even those numbers, however, are subject to
ongoing revision. In fact I would not be surprised if FY14 sales tax estimates are revised
downward at the next REC meeting.
As I indicated at the first Board meeting, sales tax is exceptionally difficult to predict. Local
officials often have a better handle on their micro-economies than does IDR. That being said,
I would agree we need to get the best data available to make the most of the money
available.
Do you think the Board is looking for something more than the historical data we have already
provided? If so, to what extent?
Stu
Stuart Vos
Deputy Director
Iowa Department of Revenue
Stu.Vos@Iowa.gov
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(515) 281-5079
From: Alexis Steger [mailto:Asteger@cityofdubuque.org]
Sent: Monday, July 29, 2013 11:26 AM
To: Vos, Stu [IDR]
Subject: Flood Mitigation Grant Projections
Good afternoon,
The Flood Mitigation Board just released the agenda for Wednesday's Board Meeting and in the new draft of the
grant application it says that each community is required to get a report from the IDR that estimates the
projected annual sales tax increment for the proposed project.
Is this information going to be different than what has been provided to Dubuque (2011 and 2012 Actual Sales
Tax in the City Limits)?
Can this be the information already provided in the "executive summary" of the legislation, which was several
data tables provided by county?
If not, will this projection be available soon, as we are ready to complete our application and project plan so we
don't run into January 2014 and have to change the base year of our sales tax increment.
If we need to bring this up at the board meeting on Wednesday, the City of Dubuque is willing to bring up any
issues there may be with this newly developed part of the application.
Thank you,
Alexis Steger
Engineering
City of Dubuque
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