Ordinance No. 007 - Local Option Sales and Service Tax - Board of Supervisors Dubuque County February 16 1988ORDINANCE 007 - Local Option Sales and Services Tax
An ordinance establishing a local option sales and services tax
applicable to transactions within the incorporated areas of
Asbury, Balltown, Centralia, Dubuque, Holy Cross, Sageville, and
Zwingle.
Be It Enacted by the Board of Supervisors of Dubuque County,
Iowa:
SECTION 1. Local Option Sales and Services Tax. There is
imposed a local option sales and services tax applicable to
transacti.ons within the incorporated areas of Asbury, Balltown,
Centralia, Dubuque, Holy Cross, Sageville, and Zwingle.
The rate of the tax shall be one percent upon the gross
receipts taxed under Chapter 422, Division IV, of the Iowa Code
in the following cities: Asbury, Balltown, Centralia, Dubuque,
Holy Cross, Sageville, and Zwingle.
The local sales and services tax is imposed on transactions
occurring on or after April 1, 1988 within the incorporated areas
of Asbury, Balltown, Centralia, Dubuque, Holy Cross, Sageville,
and Zwingle. The tax shall be collected by all persons required
to collect state gross receipts taxes. However, the tax shall
not be imposed on the gross receipts from the sale of motor fuel
or special fuel as defined in chapter 324 of the Iowa Code, on
the gross receipts from the rental of rooms, apartments, or
sleeping quarters which are taxed under chapter 422A of the Iowa
Code during the period the hotel and motel tax is imposed, on the
gross receipts from the sale of natural gas or electric energy in
a city of county where the gross receipts are subject to a
franchise fee or user fee during the period the franchise or user
fee is imposed, on the gross receipts from the sale of a lottery
ticket or share in a lottery game conducted pursuant to chapter
99E of the Iowa Code, and on the sale or rental of tangible
personal property described in section 422.45, subsections 26 and
27 of the Iowa Code.
All applicable provisions of the appropriate sections of
Chapter 422, Division IV, of the Iowa Code are adopted by
reference.
SECTION 2. Effective Date. This ordinance shall be in
effect after its final passage, approval and publlnac (on as
provided by law. fiMRDUQFs CO SOPS
FEB i6 1988
Passed and approved by the Board of Supervisors of Dubuque
County, Iowa, on this 16th day of February, 1988.
at?: /47‘
Alan Manternach, hair
Board of Supervisors
Attest:
Denise M. Dolan
County Auditor.
USE(S) OF TAX
Revenue from the sales and services tax are to be allocated in the City of
Dubuque as follows:
are:
"Fifty percent (50%) for property tax relief."
The special purposes for which the revenue shall otherwise be expended
"Thirty percent (30%) for reduction by at least seventy-five percent
(75%) of street special assessments, and maintenance and repair of
streets.
Twenty percent (20%) for upkeep of City -owned property such as
sidewalks, steps, storm sewers, walls, curbs, traffic signals and signs
bridges, and buildings and facilities (e.g., airport, parks, swimming
pools, Five Flags Center, library, fire stations, Law Enforcement
Center, City Hall); for transit equipment; for riverfront and wetland
development and for economic development".
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FROM:
CITY CLERK'S OFFICE
CITY HALL, 50 W. 13TH ST.
DUBUQUE; IOWA 52001
TO:
COMPANY: _
FAX NO. _2 - 77-
Phone: (319) 589-4100
Fax: (319) 589-0890
NO. OF PAGES TO FOLLOW:
Mary A. Davis, City Clerk (Ph. 589-4121)
Karen Chesterrrnan, Deputy City Clerk (Ph. 589-4120)
Susan Wintnr De...-.;4 _ . _ _
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CITY CLERK'S OFFICE
CITY HALL, 50 W. 13TH ST.
DUBUQUE, IOWA 52001
TO:
COMPANY:
FAX NO. 7/0?_ 77 NO, OF PAGES TO FOLLOW;
Phone: (319) 589-4100
Fax: (319) 589-0890
FROM:
Mary A. Davis, City Clerk (Ph. 589-4121)
Karen Chester►nan, Deputy City Clerk (Ph. 589-4120)
Susan Winter, Permit Clerk (Ph. 589-4122)
CITY CLERK'S OFFICE
CITY HALL, 50 W. 13TH ST.
DUBUQUE, IOWA 52001
Phone: (319) 589-4100
Fax: (319) 589-0890
TO:
c�
COMPANY:
v 6-2
FAX NO. 7/ Y W7f- 79 NO. OF PAGES TO FOLLOW:
FROM:
Mary A. Davis, City Clerk (Ph. 589-4121)
Karen Chesterman, Deputy City Clerk (Ph. 589-4120)
Susan Winter, Permit Clerk (Ph. 589-4122)
MESSAGE:
Please Publish As Dated.
As We Discussed.
Please Review the Following & Call Me.
Thought You Might Be Interested In the Following.
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FROM;
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CITY CLERK'S OFFICE
CITY HALL, 50 W. 13TH ST.
DUBUQUE, IOWA 52001
TO:
COMPANY; 2L5e1-
FAX NO, _767 �
NO' OF PAGES TO FOLLOW;
0S PAGES: 0
Phone: (319) 589-4100
Fax: (319) 589.0890
Mary A. Davis, City Clerk (Ph. 589-4121)
Karen Chesterman, Deputy City Clerk (Ph. 589-4120
)
1— o
IOWA
LEAGUE
Qf CITIES
May 8, 1996
TO: Clerks in Cities with Local Option Sales Tax
FROM: Jerry Moore, Research Analyst
SUBJECT: Survey on Local Option Sales Tax
The Iowa League of Cities often fields questions from city officials regarding the ways in
which other cities have dealt with the issue of the Local Option Sales Tax. To help answer
some of those questions with more than anecdotes, the League is compiling data on Local
Option Sales Tax referendums. Won't you help us by taking a few minutes to fill out the
short, two-part survey attached?
The first part of the survey asks that you document the results of each Local Option Sales Tax
election involving your city. The second part asks a few questions about any efforts to
educate citizens about the Local Option Sales Tax.
The data collected through this survey will be distributed to member city officials in the near
future. If you have any questions, please contact me at (515) 244-7282.
Please return the survey by Friday, May 24, to:
Iowa League of Cities
Attn: LOST Survey
317 Sixth Avenue, Suite 1400
Des Moines, IA 50309-4122
JM: gb
Enclosure
Serving Iowa's cities
since 1898
President
Thomas? Hanafan
Mayor, Council Bluffs
President-elect
Jeff Heland
Council Member,
Burlington
Past President
E.J. Glovannetti
Mayor, Urbandale
Executive Director
Thomas G. Bredeweg
317 SIXTH AVENUE 0 SUITE 1400 0 DES MOINES, IOWA 50309-4122 o (515) 244-7282 o FAX (515) 244-0740
Local Option Sales Tax Survey
Part 1
Please give the information chronologically about each Local Option Sales Tax election
involving your city, starting with the first election. Include all elections, whether passage was
successful or not, elections to repeal, and/or elections to continue after a sunset date. Please
provide all information requested.
In column 1, list the dates (month and year) of each Local Option Sales Tax election
In column 2. indicate whether the measure passed or failed at that election. Continue to fill out
the rest of the information for the election despite the outcome of the election.
In column 3. indicate how the vote was split for the election. Either percentages or actual vote
totals are acceptable.
In column 4. please indicate if the tax imposition included a sunset provision, and, if so. how
many years it will have been imposed.
In column 3. list the use(s) of the tax as it appeared on the ballot. including the percent of the
revenue allocated to that purpose. For example. your first election may have had 50 percent
property tax relief, 30 percent parks and library, and 20 percent utility rate reduction. Your next
election may have been 70 percent street construction and 30 percent equipment replacement.
In column 6. on a scale of one to five, indicate your interpretation of the level of support from
the business community/chamber of commerce for passage of the tax, using 1 as strongly
opposed, 2 as somewhat opposed, 3 as no position or neutral, 4 as somewhat supported, and
5 as strongly supported.
Date of
election
Pass/
Fail
Vote
split
Sunset?
# of yrs
Use(s) of tax
Business
support
Election 1
a2,21
if
es5
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Election 2
Election 3
Election 4
Election 5
Part 2
Please answer the following questions. Use additional sheets if necessary.
1. Describe the city's effort to educate the public about the Local Option Sales Tax prior to the
first election. If your city has had more than one election, what, if anything, was done
differently in subsequent elections?
A citizen s group(s) were formed to advise the community of the benefits of the tax.
They spoke at various locations within the City.
2. How do you feel the public perceived the tax prior to the election(s)? How strong were
objections to or support for imposition? Has this perception changed since the imposition of
the tax?
Okay - Strong support due to tax relief and special assessment provisions
Perception has NOT changed since the imposition of the tax.
3. How did city officials select the uses to propose on the ballot? Again, how did this change in
subsequent elections, if applicable?
Input from citizens and staff
4. If some of your Local Option Sales Tax revenue goes toward property tax relief, how is the
city documenting this?
Thru our budget process - Monthly reports
5. Do you have additional comments about your city's experience with the Local Option
Sales Tax?
6. Please include copies of any available media coverage or educational materials regarding the
Local Option Sales Tax in your community.
Return this survey by Friday, May 24, to:
Iowa League of Cities
Attn: LOST Survey
317 Sixth Avenue, Suite 1400
Des Moines, IA 50309-4122