HomeMy WebLinkAboutA015 - Letter from City Attorney to Iowa Department of Revenue dated June 2, 2005 City Attorney's Office
Caring Peopk 515 Clark Avenue,P. 0. Box 811
Qaaliry Programs Ames,IA 50010
Eueptional Service Phone: 515-239-5146 • Fax: 515-239-5142
June 2, 2005
Mr. Joel Gabrielson s..
Iowa Department of Revenue
Hoover State Office Building
Des Moines, Iowa 50319
Re: Effective Date of Increase Ames Hotel/Motel Tax
Dear Mr. Gabrielson:
This is with regard to your letter of May 27 to the Story County Auditor. The ordinance to increase
the rate from 5% to 7%, subject to voter approval, was enacted prior to the election. A copy is
enclosed. Apparently there is uncertainty as to whether the copy of the abstract of votes from the
favorable election was sent by the County Auditor within ten days of the election; and notice of the
expected July 1 effective date should have been mailed during the month of April.
Without denying the importance of following the directions of the statute for notification of the
Department of Revenue, we urge the department to nevertheless allow the late performance of these
directory provisions so that the rate increase can be administered with an effective date of July 1. The
mandatory process for the rate increase are the ordinance and voter approval. It is our hope that after
the director of revenue has consulted with legal counsel, he will agree that the time line for notice to
the department is a directory provision that the department can partially waive in the interest of
effectuating the intent of the City Council, and the wishes of the voters for the increase to take effect
July 1.
Yours truly,
John R. Klaus
City Attorney
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Enclosure
c: __--Mvryor and Council
County Auditor
City Manager
Ames Convention and Visitor's Bureau
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