721—21.803 (423E) Local sales and services tax elections for school infrastructure projects. Petitions and motions to initiate elections and ballot questions used to impose the tax, change the rate of the tax, repeal the tax, change the use of the tax, or extend the period for which the tax is imposed shall be prepared as described in this rule. Only one subject may be included on each petition, motion or ballot question. However, more than one ballot question may be presented at the same election. Imposition, rate change, extension and repeal questions may be included with the general election, or at a special election.
Use change elections are held by school district, not by county, and therefore conflict (as defined in Iowa Code section 47.6) with all elections except the school election. Use change questions may be included with the regular school election, or at a special election.
	 21.803(1) Initiating local sales and services tax elections for school infrastructure projects.
	  a.   	 Petitions requesting local sales and services tax elections. Petitions requesting local sales and services tax elections for school infrastructure shall be filed with the board of supervisors.
	 (1) 	 The content of the ballot shall be substantially similar to the language on the heading of the petition. Each petition shall include a grid for each person signing the petition to add the person’s address (including house number and street name, if any, and city) and the date the person signed the petition. The petition shall also include one of the following headings, as appropriate:
1. Each petition for imposition of local sales and services taxes for school infrastructure shall include the following heading:
We, the undersigned eligible electors of _________________ County, hereby request imposition of a local option sales and services tax for school infrastructure.
Rate of tax: _________________ % (must be 1% or less).
The tax will be collected beginning on (January 1 or July 1), (year).
The tax will end on (December 31 or June 30), (year). [Note: The tax may be collected for a maximum of ten years. All school infrastructure taxes are repealed by statute on December 31, 2022.]
The revenue collected from this tax will be used for:
(List the intended uses of the tax revenue. The use or uses must be among the approved uses of the tax that are authorized by Iowa Code section 423E.1.)
2. Each petition for an increase or a decrease in the rate of a local sales and services tax for school infrastructure shall include the following heading:
We, the undersigned eligible electors of _________________ County, hereby request an increase (or a decrease) in the rate of the local option sales and services tax for school infrastructure.
The current rate of the tax is: _________________ %.
If approved at this election, the new rate of the tax will be: _________________ % (must be 1% or less).
3. Each petition for repeal of a local sales and services tax for school infrastructure shall include the following heading:
We, the undersigned eligible electors of _________________ County, hereby request repeal of the local option sales and services tax for school infrastructure.
4. Use change elections shall only be held in the school district in which the use change is proposed. The question shall be presented to the registered voters of the entire school district at the regular school election or at a special election, even if the school district includes territory in more than one county. Each petition for change in the use of a local sales and services tax for school infrastructure shall specify one school district for which the use change is proposed, and shall include the following heading:
We, the undersigned eligible electors of _________________ County, hereby request a change in the use of the local option sales and services tax for school infrastructure in _________________ School District.
We propose that the revenue from the tax be used for the following purposes:
(List the intended uses of the tax revenue. The use or uses must be among the approved uses of the tax that are authorized by Iowa Code section 423E.1.)
5. An election may be held to extend an existing local sales and services tax for school infrastructure projects. Each petition for extension of the tax shall read as follows:
We, the undersigned eligible electors of _________________ County, hereby request extension of the local sales and services tax for school infrastructure from [the day after the tax expires] until [expiration date].
The period for which the tax is extended may be a maximum of ten years following the current repeal date, but not past December 31, 2002. The expiration date may be either June 30 or December 31 of any year through 2022.
	 (2) 	 Within 30 days after receipt of the petition for imposition (or rate increase or decrease, extension or repeal), the supervisors shall provide written notice to the county commissioner of elections directing that an election be held to present to the registered voters of the entire county the question of imposition (or rate increase or decrease, extension or repeal) of a local sales and services tax for school infrastructure projects. In the notice, the supervisors shall propose a specific date for the election.
	 (3) 	 The proposed election date for an election for imposition (or rate increase or decrease, extension or repeal) of a local sales and services tax for school infrastructure projects shall be at least 75 days, but not more than 90 days, after the date upon which notice is given to the commissioner. The local sales and services tax for school infrastructure projects election may be held in conjunction with a general election, or at a special election. It may not be held with the regular city election. However, if the date proposed by the supervisors conflicts with another scheduled election as defined in Iowa Code section 47.6 or with a date upon which special elections are forbidden to be held by Iowa Code section 39.2(1), the election may be held on a date as close as possible to the required time period.
	 (4) 	 Within 30 days after receipt of the petition for an election to change the use of the tax, the supervisors shall provide written notice to the county commissioner of elections directing that an election be held to present to the registered voters of the designated school district the question of changing the use of the local sales and services tax for school infrastructure projects. In the notice, the supervisors shall propose a specific date for the election. The proposed election date shall be at least 75 days, but not more than 90 days, after the date upon which notice is given to the commissioner. The local sales and services tax for school infrastructure projects election may be held in conjunction with the regular school election, or at a special election. However, if the date proposed by the supervisors conflicts with another scheduled election as defined in Iowa Code section 47.6 or with a date upon which special elections are forbidden to be held by Iowa Code section 39.2(1), the election may be held on a date as close as possible to the required time period.
	  b.   	 Motions by school boards requesting imposition (or rate increase or decrease, repeal, use change or extension) of a local sales and services tax for school infrastructure projects. The board of directors of a school district with a population inside the county equal to at least 50 percent of the population of the whole county may by motion request an election to decide imposition (or rate increase or decrease, repeal, use change or extension) of a local sales and services tax for school infrastructure projects. The boards of directors of school districts whose population inside the county separately equals less than 50 percent of the population of the whole county may file with the board of supervisors motions requesting an election to decide imposition (or rate increase or decrease, repeal, use change or extension) of a local sales and services tax for school infrastructure projects. The supervisors shall keep a file of these motions until the supervisors have received motions from the boards of directors of school districts whose combined population inside the county equals at least 50 percent of the population of the whole county. Immediately upon receiving a sufficient number of motions, the board shall submit the motions to the commissioner. The commissioner shall, in consultation with the governing bodies of the school districts and the board of supervisors, set a date for the election. The local sales and services tax for school infrastructure projects election, except a use-change election, may be held in conjunction with a general election, or at a special election. It may not be held with the regular city election. The election shall be held not sooner than 75 days nor later than 90 days after the board files the motion with the commissioner. If this would result in a special election being held at the time of a conflicting election as defined by Iowa Code section 47.6 or on a date upon which special elections are forbidden to be held by Iowa Code section 39.2(1), the election may be held on a date as close as possible to the required time period.
Motions by the board of directors of a school district cease to be valid on the date of the regular school election unless a number of motions sufficient to trigger an election were filed with the board of supervisors before the regular school election.
The content of the ballot shall be substantially similar to the language of the motion. Motions shall be in substantially the following form:
	 (1) 	 Motion for imposition of local sales and services tax for school infrastructure:
The Board of Directors of _________________ School District hereby requests imposition of a local option sales and services tax for school infrastructure.
Rate of tax: _________________ % (must be 1% or less).
The tax will be collected beginning on (January 1 or July 1), (year).
The tax will end on (December 31 or June 30), (year). [Note: The tax may be collected for a maximum of ten years. All school infrastructure taxes are repealed by statute on December 31, 2022.]
The revenue collected from this tax will be used for:
(List the intended uses of the tax revenue. The use or uses must be among the approved uses of the tax authorized by Iowa Code section 423E.1.)
	 (2) 	 Motion for an increase or decrease in the rate of a local sales and services tax for school infrastructure:
The Board of Directors of _________________ School District hereby requests an increase (or a decrease) in the rate of the local option sales and services tax for school infrastructure.
The current rate of the tax is: _________________ %.
The new rate of the tax will be: _________________ % (must be 1% or less).
	 (3) 	 Motion for repeal of a local sales and services tax for school infrastructure:
The Board of Directors of _________________ School District hereby requests repeal of the local option sales and services tax for school infrastructure in _________________ County.
	 (4) 	 Motion for change in the use of a local sales and services tax for school infrastructure:
The Board of Directors of _________________ School District hereby requests a change in the use of the local option sales and services tax for school infrastructure for _________________ School District.
If a change is approved at this election, the tax will be used for the following purposes:
(List the intended uses of the tax revenue. The use or uses must be among the approved uses of the tax that are authorized by Iowa Code section 423E.1.)
	 (5) 	 Motion requesting an election to extend the imposition of an existing local sales and services tax for school infrastructure. The period for which the tax is extended may be a maximum of ten years, but not past December 31, 2022. The expiration date may be either June 30 or December 31 of any year through 2022. Each motion for extension of the tax shall read as follows:
The Board of Directors of ___________ School District hereby requests that an election be held to extend the period of imposition of the local sales and services tax for school infrastructure from [the day after the tax expires] until [expiration date].
	  c.   	 Motions by boards of supervisors requesting imposition (or rate increase or decrease, repeal, use change or extension) of a local sales and services tax for school infrastructure projects.
	 (1) 	 The board of supervisors may by motion request an election to decide imposition (or rate increase or decrease, repeal, use change or extension) of a local sales and services tax for school infrastructure projects. The motion shall be in substantially the following form:
The Board of Supervisors of _______________ County hereby requests that an election be held to impose (or increase or decrease the rate of, repeal, change the use of, or extend) the local sales and services tax of school infrastructure projects in _________ County.
	 (2) 	 Immediately upon adoption of a motion requesting an election for local sales and services tax for school infrastructure projects, the board of supervisors shall submit the motion to the commissioner. The commissioner shall, in consultation with the governing bodies of the school districts and the board of supervisors, set a date for the election. The commissioner shall also consult with the governing bodies of the school districts in the county to determine the content for the ballot language.
	 (3) 	 The local sales and services tax for school infrastructure projects election (except a use-change election) may be held in conjunction with a general election, or at a special election. It may not be held with the regular city election. The election shall be held not sooner than 75 days nor later than 90 days after the board files the motion with the commissioner. If this would result in a special election being held at the time of a conflicting election as defined by Iowa Code section 47.6 or on a date upon which special elections are forbidden to be held by Iowa Code section 39.2(1), the election may be held on a date as close as possible to the required time period. Use-change elections may be held with the regular school election or at a special election.
	 21.803(2) Notice of a local sales and services tax election for school infrastructure projects. The board of supervisors shall set the rate of the tax which shall be not more than 1 percent. All information required by Iowa Code section 423E.2(3) shall be filed with the commissioner no later than 70 days before the date of the election. The commissioner shall publish a notice of the ballot language at least 60 days before the date of the election.
	 21.803(3) Form of ballot for local sales and services tax for school infrastructure. The ballot language for a public measure to impose, change the rate of, repeal, or extend a local sales and services tax for school infrastructure shall be the same in each precinct in the county. The content of the ballot shall be substantially similar to the petition of the board of supervisors or motions of the school district or school districts requesting the election, including the rate of the tax, imposition and repeal date, and the specific purpose or purposes for which the revenues will be expended.
	  a.   	 The ballot for elections to decide the question of imposition of the local sales and services tax for school infrastructure projects shall be as follows:
(Insert letter to be assigned by the commissioner.)
Shall the following public measure be adopted?

	YES	
	NO	
Summary: To authorize imposition of a ______% local sales and services tax in the county of _______________ for school infrastructure projects for ______ years, from __________________ (month and day, year) to _________________ (month and day, year).
A local sales and services tax for school infrastructure projects shall be imposed in the county of ________________ at the rate of ____ percent (____%). The tax will begin on __________________ (January 1 or July 1, year ). The tax will be in effect for a period of ____ years (state time period) until _____________________ (June 30 or December 31, year).
The money received from the tax will be spent as follows:
(List the specific purpose or purposes for which the revenue will be expended in each school district, if the information is available. For example:
In the X Community School District, the revenue will be spent for [list uses].
In the Y Community School District, the revenue will be spent for [list uses].)
	  b.   	 The ballot for elections to decide the question of increasing (or decreasing) the rate of the local sales and services tax for school infrastructure projects shall be as follows:
(Insert letter to be assigned by the commissioner.)
Shall the following public measure be adopted?

	YES	
	NO	
Summary: To authorize a rate increase (or decrease) in the local sales and services tax for school infrastructure projects in ______________________ County from _____% (insert current rate) to _____% (insert proposed rate).
In the county of _____________________ the rate of the local sales and services tax for school infrastructure projects shall be increased (or decreased) from _____ percent (____%) (insert current rate) to _____ percent (____%) (insert proposed rate). The change will be effective on _________________ (January 1 or July 1, year). The tax will be in effect until __________________ (June 30 or July 1, year).
The money received from the tax is spent as follows:
(List the specific purpose or purposes for which the revenue is expended in each school district, if the information is available.)
	  c.   	 The ballot for elections to decide the question of repeal of the local sales and services tax for school infrastructure projects shall be as follows:
(Insert letter to be assigned by the commissioner.)
Shall the following public measure be adopted?

	YES	
	NO	
Summary: To authorize repeal of a _____ % local sales and services tax in the county of __________________ for school infrastructure projects on ______________ (month and day, year).
A ____ percent (____%) local sales and services tax for school infrastructure projects shall be repealed in the county of __________________ effective __________________ (June 30 or December 31, year). If not repealed, the tax will be in effect until ______________ (month, day and year).
The money received from the tax is spent as follows:
(List the specific purpose or purposes for which the revenue has been expended in each school district, if different uses were approved at a previous election.)
	  d.   	 The ballot for elections to decide a change in the use of the local sales and services tax for school infrastructure shall be as follows:
(Insert letter to be assigned by the commissioner.)
Shall the following public measure be adopted?

	YES	
	NO	
Summary: To authorize a change in the use of the local option sales and services tax for school infrastructure for ______________ School District.
In the __________________ School District, the use of the local option sales and services tax for school infrastructure shall be changed.
PROPOSED USES OF THE TAX:
If the change is approved, revenues from the sales and services tax shall be allocated as follows:
(List the intended uses of the tax revenue in the school district. The use or uses must be among the approved uses of the tax that are authorized by Iowa Code section 423E.1.)
CURRENT USES OF THE TAX:
Revenues from the tax are currently allocated as follows:
(List the current uses of the tax in the school district as shown on the ballot at the election at which the tax was imposed.)
	  e.   	 The ballot for elections to decide the question of extension of the period of imposition of the local sales and services tax for school infrastructure projects shall be as follows:
(Insert letter to be assigned by the commissioner.)
Shall the following public measure be adopted?

	YES	
	NO	
Summary: To authorize extension of the _____ % local sales and services tax in the county of __________________ for school infrastructure projects from ____________ (January 1 or July 1, year) until _____________ (June 30 or December 31, year).
The ________ percent (_____%) local sales and services tax for school infrastructure projects shall be extended in the county of ______________ effective _________________ (January 1 or July 1, year). If not extended, the tax will be in effect until ______________ (month, day and year).
The money received from the tax is spent as follows:
(List the specific purpose or purposes approved for each school district at the imposition election, or use change election, if one has been held. Changes in the use of the tax may not be included with the question of extending the imposition period. If all school districts within the county have not approved the same use of the tax, list each school district with the approved use.)
	 21.803(4) Notice to the department of revenue. Within ten days after an election where a local sales and services tax for school infrastructure projects has been adopted, repealed, or extended or where the rate of the tax has been changed, the county auditor shall provide written notice by sending a copy of the abstract of votes to the director of the department of revenue.
	 21.803(5) Revenue purpose statements. Each school district located within the county may submit a revenue purpose statement to the county commissioner of elections no later than 60 days prior to the election indicating the specific purpose or purposes for which the local sales and services tax for school infrastructure revenue and supplemental school infrastructure amount revenue will be expended. The revenue purpose statement is distinct from and may be more detailed than the ballot language. At all elections where the voters will be deciding the question of imposition, rate change, use change or extension of the local sales and services tax for school infrastructure projects, the commissioner shall post at each polling place in the county and shall provide to all absentee voters copies of all revenue purpose statements that have been received by the commissioner not less than 60 days before the election. If a school district does not timely file a revenue purpose statement, the commissioner shall include the name of the school district and an indication that the district did not file a revenue purpose statement.
This rule is intended to implement Iowa Code section 423E.2.