H-2 - Resolution 2023-042 - LOST Election proc

RESOLUTION NO. 2023-042 A RESOLUTION RELATING TO CALLING A SPECIAL ELECTION ON THE PROPOSAL TO IMPOSE OF A LOCAL OPTION SALES TAX WHEREAS, Chapter 423B of the Code of Iowa provides for the imposition of a 1% local option sales tax (the “LOST”) upon approval of the qualified electors at a special election; and WHEREAS, Section 423B.1(4)(b)(2) of the Code of Iowa provides that the question of the imposition of the LOST shall be submitted to the registered voters of an incorporated city situated in a “qualified county” upon passage of a motion by the city council and submittal of such motion to the county commissioner of elections; and WHEREAS, the City of Tiffin, Iowa (the “City”) is situated in Johnson County, Iowa (the “County”) which is a “qualified county” under Chapter 423B; and WHEREAS, the City Council of the City intends that the proposal to impose the LOST be submitted to the voters in the City at a special election to be held on September 12, 2023; and WHEREAS, this resolution has been prepared to allow the City Council to call the election on the imposition of the LOST, to set for the intended ballot proposition for such election (including the purposes for which the LOST revenues will be used) and to make provision for the timely filing of this Resolution with the County Commissioner of Elections in satisfaction of the requirements of Section 423B.1(4)(b)(2) of the Code of Iowa; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Tiffin, Iowa: Section 1. The Johnson County Board of Supervisors is hereby requested to set September 12, 2023 as the date for a special election within the City, for the purpose of presenting to the registered voters of the City the question of the imposition of a one-cent local option sales and services tax, such tax to take effect on January 1, 2024. Section 2. In accordance with Section 423B.1 of the Code of Iowa, the City Council hereby requests that the ballot proposition state that (i) 50% of the proceeds of the tax shall be used for public infrastructure, parks and recreation, public safety, capital improvements, capital equipment, retirement of debt, economic development and any other lawful purpose of the City as determined from time to time by the City Council; and (ii) 50% for property tax relief. A form of the ballot proposition is attached hereto as “Exhibit A.” Section 3. The City Clerk is hereby directed to file a copy of this resolution with the Johnson County Auditor, as well as with the Johnson County Board of Supervisors. Section 4. The County Commissioner of Elections is hereby authorized and directed to cause notice of the ballot proposition, in substantially the form set forth as Exhibit B hereto, to be published in a legal newspaper of general circulation in the City, such notice to be published not less than sixty days prior to the date of the election. 4891-5916-6570\3