721—21.803 (82GA,HF2663) Revenue purpose statement ballots. When a school district wishes to adopt, amend or extend the revenue purpose statement specifying the uses of the funds received from the secure an advanced vision for education fund, which is also referred to as the “penny sales and services tax for schools,” the following ballot formats shall be used.
	 21.803(1) Ballot to propose a revenue purpose statement. The ballot for an election to propose a revenue purpose statement specifying the use of funds received from the secure an advanced vision for education fund shall be in substantially the following form:
(Insert letter to be assigned by the commissioner.)
Shall the following public measure be adopted?

	YES	
	NO	
Summary: To adopt a revenue purpose statement specifying the use of money from the penny sales and services tax for schools received by _________________ School District.
In the ________________ School District, the following revenue purpose statement, which specifies the use of the penny sales and services tax for schools (sales and services tax funds from the secure an advanced vision for education fund for school infrastructure) shall be adopted:
(Insert here the revenue purpose statement that was adopted by the school board and that states the intended uses of the funds by the school district. The use or uses must be among the approved uses of the tax that are authorized by 2008 Iowa Acts, House File 2663, section 29.)
	 21.803(2) Ballot to amend a revenue purpose statement. The ballot for an election to decide a change in the revenue purpose statement specifying the use of funds received from the secure an advanced vision for education fund shall be in substantially the following form:
(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 money from the penny sales and services tax for schools received by _________________ School District.
In the ________________ School District, the revenue purpose statement, which specifies the use of the penny sales and services tax for schools (sales and services tax funds from the secure an advanced vision for education fund for school infrastructure) shall be changed.
Proposed uses. 	If the change is approved, the revenue purpose statement shall read as follows:
(Insert here the revenue purpose statement that was adopted by the school board and that states the intended uses of the funds by the school district. The use or uses must be among the approved uses of the tax that are authorized by 2008 Iowa Acts, House File 2663, section 29.)
Current uses. 	If the change is not approved, the funds shall continue to be used as follows:
(Insert here the current revenue purpose statement or list the current voter-approved uses of the funds by the school district, if the school infrastructure local option tax was adopted before the revenue purpose statement was required.)
	 21.803(3) Ballot to extend a revenue purpose statement. The ballot for an election to extend a revenue purpose statement specifying the use of funds received from the secure an advanced vision for education fund shall be in substantially the following form:
(Insert letter to be assigned by the commissioner.)
Shall the following public measure be adopted?

	YES	
	NO	
Summary: To authorize _________________ School District to continue to spend money from the penny sales and services tax for schools for the previously approved uses until (specify date or insert amended date).
________________ School District is authorized to extend the current revenue purpose statement which specifies use of the penny sales and services tax for schools (sales and services tax funds from the secure an advanced vision for education fund for school infrastructure) received from (date) until (specify date or insert amended date). If an extension is not approved, the current revenue purpose statement will expire on (date). If an extension is approved, the revenue purpose statement will read as follows:
(Insert here the revenue purpose statement, including the new expiration date. If there is not a predicted expiration date, the ballot language must state that the revenue purpose statement will remain in effect until it is changed.)
This rule is intended to implement 2008 Iowa Acts, House File 2663, section 29.