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HomeMy WebLinkAbout~Master - Hotel/Motel Tax Imposition - November 7, 1978 - FAILED RESOLUTION NO. 78-327 RESOLUTION CALLING SPECIAL ELECTION ON THE QUESTION OF IMPOSITION OF A HOTEL AND MOTEL TAX TO BE HELD AT THE TIME OF AND AS A PART OF THE CITY' S GENERAL ELECTION, NOVEMBER 7, 1978 . WHEREAS , the Second Session of the Sixty-seventh General Assembly of the State of Iowa has authorized cities to impose a tax in an amount not in excess of 70 of gross receipts from rentals by hotels and motels, subject to an election by which the majority of the qualified electors of each city would approve the imposition; and WHEREAS, the City of Ames , Iowa has adopted an ordinance con- ditionally providing for such levy and wishes to seek such approval by the qualified electors of the City of Ames ; NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Ames , Iowa: Section 1. That there is hereby called a special election of the qualified electors of the City of Ames, Iowa, on the 7th day of November, 1978, at which election there shall be submitted to the qualified electors of said municipality the following question, to-wit: Shall the following public measure be adopted? Yes No "Shall the City of Ames , Iowa be authorized to impose a hotel and motel tax at the rate of 7% as provided by Senate File 336 , Acts of the 67th General Assembly, Second Session in accordance with the terms and provisions of a certain ordinance of the City of Ames , Iowa, hereinafter stated, to-wit : ORDINANCE NO. 2663 AN ORDINANCE RELATING TO THE IMPOSI- TION OF A HOTEL AND MOTEL TAX IN AMES , IOWA, REPEALING ALL ORDINANCES IN CONFLICT HEREWITH, AND ESTABLISH- ING AN EFFECTIVE DATE. BE IT ENACTED, by the City Council for the City of Ames , Iowa: • • -2- Section One. Tax Imposed. There shall be imposed, hereby, a tax at the rate of seven percent (7%) , upon the gross receipts from the renting of any and all rooms, apartments, or sleeping quarters in any hotel , motel, inn, public lodging house, rooming house, tourist court, or in any place where sleeping accomo- dations are furnished to transient quests for rent, whether with or without meals . Section Two. Exemptions . The tax shall not apply to the gross receipts from the rent- ing of a room, apartment, or sleeping quarters while rented by the same person for a period of more than thirty-one (31) consecutive days; and, the tax shall not apply to the renting of sleeping rooms in dormitories owned or operated by Iowa State University and shall not apply to rooms and accommodations provided by the Memorial Union at Iowa State University. Section Three. Use of Tax Revenue. The revenue derived from the tax imposed by this ordinance shall be used as follows : (a) At least fifty percent (50%) of the revenue derived therefrom for the acquisi- tion of sites, or constructing, improving, enlarging, equipping, repairing, operating, or maintaining of recreation, convention, cultural, or entertainment facilities including, but not limited to memorial buildings, halls and monuments, civic center convention buildings, auditoriums, coliseums , and parking areas or facilities located at those recreation, convention, cultural or entertainment facilities or the payment of principal and interest, when due, on bonds or other evidence of indebtedness issued by the City for those recreation, convention, cultural, or entertainment facilities; or for the promotion and encouragement of tourist and convention business in the City and surrounding areas . (b) The remaining revenues may be spent by the City for any city operations authorized by law as a proper purpose for the expendi- ture within statutory limitations of City revenues derived from ad valorum taxes . -3- (c) The City may pledge an amount not to exceed thirty percent (300) of the revenues derived therefrom to the payment of bonds which the City may issue for one or more of the purposes set forth in paragraph (a) of this section . Any revenue pledged to the payment of such bonds may be credited to the spending requirement of paragraph (a) of this section. Section Four. Administration. The adminis- tration for the imposition and collection of the tax herein established shall be provided by the Iowa Director of Revenue as provided for by the laws of the State of Iowa and the administrative rules of the Iowa Department of Revenue. No additional permits or procedures will be required by the City of Ames . Section Five . Voter Approval. The tax herein provided for shall be ,imposed only after an election at which a majority of those voting on the question favors imposition. The election shall be held at the time of the City' s general election. Section Six. Any and all ordinances or parts of ordinances in conflict herewith, if any, are hereby repealed to the extent of such conflict. Section Seven . This ordinance shall be in full force and effect from and after its passage and publication as required by law. " Section 2 . The voting places for said election shall be as set forth in a Notice of Special Election to be given by the Commissioner of Elections of Story County, Iowa. the polls shall be open on said day from 7 : 00 o 'clock A.M. to 9 :00 o ' clock P .M. Section 3 . That the form of ballot to be used at said elec- tion shall be printed on yellow colored paper. Where voting machines are to be used at said election, the entire public measure proposition shall be printed and displayed prominently in at least two (2) places within the voting precinct, and on the left-hand side inside the curtain of each voting machine, said printing to be in conformity with the provisions of Chapter 49 of the Iowa Code . In preparing the ballots to be used in said voting machines the provisions of Chapter 52 of the Iowa Code shall be followed; provided, however, said inserts shall be made up from -4- clear, yellow material, of such size as will fit the ballots frame. Ballots to be cast by absentee voters shall be prepared in the usual manner prescribed under Chapter 49 of the Iowa Code . Section 4 . That the Election Board for the voting precinct or precincts shall be appointed by the County Commissioner of Elections, not less than 15 days before the date of said election, a certified copy of which appointment shall be officially placed on file in the office of the Clerk of the City. Section 5 . That the Auditor of Story County, Iowa, being the County Commissioner of Elections , is hereby directed to publish the "Notice and Proclamation of Election" in a legal newspaper, printed wholly in the English language, published in Ames , Iowa, and of general circulation in said City at least once, not less than four nor more than twenty days prior to the date of said election. Section 6 . That the County Commissioner of Elections shall cause to be prepared all such ballots, voting machines and poll books and other supplies as may be necessary for the proper and legal conduct of said election and the Clerk of said City is here- by authorized and directed to cooperate with said Commissioner of Elections and to do and prepare all of the necessary proceedings in order to make said election legal and valid. Section 7 . That the Board of Supervisors of Story County, Iowa, shall meet at 9 : 00 o ' clock A.M. on the first Monday after the day of said election and shall open and canvass the tally lists and shall prepare an abstract of said election results pursuant to the provisions of Section 50. 24 , Code of Iowa, 1977, as amended. Section 8 . That the Clerk is hereby directed to file a certified copy of this resolution in the office of the County Commissioner of Elections . Adopted this 5th day of September 1978. Lee Fe linger, Maytor Attest: Mary E. P` 1 , City C1er cT� Introduced by: Hammer . Seconded by: Shank Voting aye: Atherly, Hammer, Shank Voting nay:_ Huston, Van Drie Passing:_ Curtis Absent: None Resolution adopted and signed by the Mayor this 5th day of September, 1978.