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									Atlantic Area Chamber of Commerce



Hotel/Motel Tax Proposal
Prepared for the Atlantic City Council, January 6, 2010
Table of Contents



Summary of the Hotel/Motel Tax Proposal for City Council   3


Iowa Hotel and Motel Tax Questions and Answers             4


Sample Ordinance                                           5


Atlantic Convention & Visitors Bureau (ACVB)               6


ACVB Proposed Budget                                       7


ACVB Oversight Committee & Annual Report                   8


Hotel and Motel Tax Rates                                  9
Updated January 1, 2010

Iowa Hotel Motel Tax Jurisdictions Map                     10
Updated July 1, 2009

Hotel and Motel Payment Distribution Summary               11
Updated September 2009


Iowa Code 423A                                             14

Iowa CVB Research                                          19


Resolution                                                 20




2 
 
Summary of the Hotel/Motel Tax Proposal for City Council
The Atlantic Area Chamber of Commerce and the Atlantic Parks & Recreation Department are together asking for the city
council to approve a special election for the adoption of the hotel / motel tax in Atlantic, Iowa.

When is the election?
If the council approves it for the ballot, the special election would be on Tuesday, March 2, 2010.

How can we use the tax revenue?
Code of Iowa 423A states that “at least 50 percent of the revenue needs to be used for recreation, convention, cultural or
entertainment facilities, including, but not limited to, memorial buildings, halls and monuments, civic centers, convention
buildings, auditoriums, coliseums, and parking areas or facilities located at those recreation, convention, cultural or
entertainment facilities. Eligible uses also include the payment of principal and interest on debt issued by the county or city for
recreation, convention, cultural or entertainment facilities, or promoting tourist and convention business in the city or county
and surrounding areas. The remaining revenues may be spent by the city or county that levies the tax for any city or county
operations authorized by law. Some examples of uses for hotel/motel tax are for the operations of a convention and
visitors bureau or a local chamber of commerce to promote tourism and convention business. Recreational uses,
such as trails, golf courses or other facilities are also common.”

What would the money be used for in Atlantic?
75% of the revenue will be used to create the Atlantic Convention & Visitors Bureau.
  Part-time employee to work on conferences, special events, festivals
  Works on tourism development and marketing
  Works in conjunction with the Chamber and meeting facilities
25% of the revenue would be assigned to the Atlantic Parks & Recreation Department.
  Supplements their current budget for repairs, maintenance, new equipment, trail development, etc.

What would the total tax on a room be?
The total tax would be 12%. A state excise tax is currently collected, which is 5%. The hotel /motel tax would be in addition
to that at a rate of 7%, for a total of 12%. (No LOST is collected on hotel rooms.)

Example:         $80 room fee                       $32 room fee
                 $4 state excise tax                $1.60 state excise tax
                 $5.60 hotel / motel tax            $2.24 hotel / motel tax
                 $89.60 Total                       $35.84 Total

Who else has hotel/motel tax in Iowa?
125 cities and 14 counties have the tax in Iowa. This packet includes the current list (as of 1/1/2010) of cities and counties
with hotel/motel tax, as well as a map of those cities and counties.

When would it go into effect?
If the vote on March 2, 1010 is yes, the tax goes into effect on July 1, 2010.




3 
 
Iowa Hotel and Motel Tax Questions and Answers
From the Iowa Department of Revenue
How does the state sales tax rate increase to 6 percent on July 1, 2008, affect hotels, motels, and similar businesses?
• The state rate for hotel and motel lodging remains at 5 percent.
• The hotel/motel tax, if any, still applies.
• The local option tax (LOST) does not apply, whether or not the rental is subject to hotel/motel tax.
• All hotels, motels, and similar establishments will complete an additional schedule when filing their returns.
• The first return affected was the July - September 2008 quarterly return, which was due the end of October.

Also effective July 1, 2008:
Room rentals that are exempt from the 5 percent state excise tax are also exempt from local hotel/motel tax. This means, for
example, that hotel/motel tax no longer applies to rooms rented directly to Iowa public or private nonprofit schools or Iowa
state and local government units. Rooms rented directly to the federal government continue to be exempt.

Collecting Tax
Q. What is the hotel/motel tax rate?
The hotel/motel tax rate cannot exceed 7 percent and must be imposed in increments of one or more full percentage points.

Q. Is the state tax rate charged?
Yes. The hotel/motel tax is in addition to the 5 percent state excise tax on room rental. Sales other than room rental are
subject to the 6 percent state sales tax rate and local option sales tax, if any.

Q. Is the local option tax charged?
No. Room rental is not subject to local option tax, whether or not the rental is subject to hotel/motel tax.

Q. Who is required to collect the hotel/motel tax?
When a tax is imposed by a city, it applies only to those hotels and motels located within the corporate boundaries of that city.
When a county imposes the tax, it applies only to those hotels and motels outside the incorporated areas within the county.

Q. What sales are taxed?
The hotel/motel tax is imposed on 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, bed-and-breakfast or in any place where sleeping
accommodations are furnished to transient guests ...when contracted for periods of 31 consecutive days or less. Contracts for
periods of more than 31 consecutive days are exempt. To qualify, the renter must contract to rent for a single period of more
than 31 days and cannot accumulate these days. The tax base must include the entire cost related to the rental of the room. If a
person is charged for other items when renting a room, the charges must be stated separately or the entire amount will be
subject to the hotel/motel tax.




4 
 
Sample Ordinance
Hotel / Motel Tax
Definitions

Tax Rate
Payment of Tax

DEFINITIONS.

For use in this article, the following terms are defined:
   1. "Hotel" and "Motel": shall mean any hotel, motel, inn, public lodging house, rooming house or tourist court,
       or any place where sleeping accommodations are furnished to transient guests for rent, whether with or
       without meals.
   2. "Renting" and "rent": shall mean any kind of direct or indirect charge for any room, apartment or sleeping
       quarters in a hotel or motel as defined in this article. However, the tax shall not apply to the gross receipts
       from the rental of a sleeping room, apartment or sleeping quarters while rented by the same person for a
       period of more than thirty-one days.

TAX RATE.
A tax is hereby imposed upon the gross receipts from the renting of any and all rooms, apartments or sleeping
quarters in any hotel or motel as defined in this article at the rate of three percent (7%) of such gross receipts
derived from the renting of a room, apartment or sleeping quarters while rented by the same person for a period of
not more than thirty-one (31) consecutive days.

PAYMENT OF TAX.
The tax shall be paid as is provided in Chapter 423A of the Code of Iowa.




5 
 
Atlantic Convention and Visitors Bureau (ACVB)
Basic Function:           The director of the ACVB shall research, develop and implement plans to provide continuous efforts
                          in the meeting, convention, and tourism arena for the community of Atlantic.

Proposed Job Title:       Director, Atlantic Convention and Visitors Bureau

Reports to:               Oversight Committee, Chamber Director for Day-to-Day needs

Funding sources:          75% of 7% Hotel/Motel Tax Revenue

Duties to include:
        1. Develop and implement meeting, convention, and tourism services program.

        2. Design, write, and oversee production of literature to meet objectives of the convention
        and visitor services program.

        3. Disseminate Atlantic information to groups, visitors, and businesses.

        4. Market Atlantic in the following manner:
                a. Sales
                Develop and implement a marketing plan to promote Atlantic as a convention, group travel, and individual
                traveler destination.

                  b. Advertising
                  Develop and implement an advertising campaign in accordance with the budget and following the goals of
                  the CVB.

                  c. Public Relations
                           i. Be visible in the community by attending community events, making presentations to local
                           organizations and participating in civic groups
                           ii. Communicate with and represent the CVB to other local and state groups (Division of Tourism,
                           WITR, IGTA, City Council, Cass County Supervisors, etc.)
                           iii. Maintain a well-informed, working knowledge of the facilities, attractions, and services (private
                           and public) available in and around the surrounding area, and serve as liaison between these entities
                           and CVB clients.

                  d. Communications
                         i. Design, write, and oversee production of the promotional literature.
                         ii. Disseminate information about facilities available in Atlantic through publications, sales calls by
                         phone, mail or personal contract, and trade shows.
                         iii. Develop and implement a Visitors Services program.

                  e. Promotions and Events
                         i. Participate and/or maintain close relationship with special event committees throughout the
                         community and assist in event planning, implementation, and evaluation as deemed appropriate by
                         the oversight committee.
                         ii. Assist in developing and implementing a marketing plan for promotions and events.




6 
 
ACVB Proposed Budget
July 1, 2010-June 30, 2011 Projected Revenue $ 75,000
75% of Revenue $ 56,250


Expenses                                               Notes
Salary (30 hour)           $ 23,000          30-hour position. (40-hour equivalent of $30,666)
Payroll Taxes              $ 3,000
Benefits                   $ 1,600
Equipment                  $ 1,400           Computer, printer, basic office accessories.
Dues                       $ 3,000           Iowa Group Travel Association, WITR, Travel Federation of Iowa, etc.
Training                   $ 1,250           Tourism Conference, Region Meetings, Seminars, Workshops
Supplies                   $ 750             Stationery, Name Tags, Business Cards
Postage                    $ 3,000           Bulk Mail, UPS, and USPS
Collateral Materials       $ 4,000           Lure pieces, Tour Planner, Meeting Planner
Advertising                $ 8,750           Group Travel Guide, Iowa's Event Planner, DM Register, etc.
Tradeshows                 $ 2,000           Bank Club Marketplace, Legislative Night, Travel Iowa
Promo Items                $ 1,500           Give-aways for use at trade shows & meetings
Travel                     $ 2,000           Mileage
Web Updates                $ 1,000           Updating www.AtlanticIowa.com to add specific CVB information
                           $ 56,250




7 
 
Oversight Committee & Annual Report for the ACVB
The Atlantic Convention & Visitors Bureau (ACVB) will have an oversight committee comprised of the following individuals:



     1.   Atlantic Area Chamber of Commerce Executive Director
     2.   Atlantic Area Chamber of Commerce Board of Directors Member
     3.   Hotel/Motel Representative
     4.   Restaurant/Caterer Representative
     5.   Community Center/Meeting Facility Representative
     6.   City Council Member, preferably the same liaison of the Atlantic Area Chamber of Commerce
     7.   Citizen of Atlantic




The oversight committee would meet quarterly with the ACVB Director to set and assess the goals of the ACVB, as well as to
develop an annual report to be presented to the City Council. The annual report will also be made available on
www.atlanticiowa.com.



After contacting a number of Convention & Visitors Bureaus across the state, we think this is a common procedure for a CVB
to annually report back to the City Council and to publish an annual report. The specific details of how the report is composed
will be left to the oversight committee, but it will include a year-end financial report.




8 
 
                                    Iowa Hotel and Motel Tax Rates
                                           January 1, 2010

Unincorporated Areas Only
Appanoose County               7%    Hamilton County       5%    Polk County                 7%
Clayton County                 7%    Iowa County           7%    Poweshiek County            7%
Dickinson County               5%    Jones County          5%    Shelby County               7%
Franklin County                5%    Lee County            7%    Worth County                7%
Fremont County                 7%    Mitchell County       7%

Cities
Adair                          5%    Elk Horn              5%    Norwalk                     7%
Algona                         5%    Emmetsburg            7%    Oelwein                     7%
Altoona                        7%    Estherville           7%    Okoboji                     5%
Amana Colonies                 7%    Evansdale             7%    Orange City                 5%
Ames                           7%    Fairfield             7%    Osage                       7%
Anamosa                        7%    Forest City           7%    Osceola                     7%
Ankeny                         7%    Fort Dodge            7%    Oskaloosa                   5%
Arnolds Park                   5%    Fort Madison          7%    Ottumwa                     7%
Avoca                          7%    Grimes                7%    Pella                       7%
Bellevue                       5%    Grinnell              7%    Perry                       7%
Bettendorf                     7%    Guttenberg            7%    Pleasant Hill               7%
Bloomfield                     7%    Hampton               5%    Pocahontas                  7%
Bondurant                      7%    Harlan                7%    Riverside                   7%
Boone                          7%    Ida Grove             7%    Sergeant Bluff              7%
Burlington                     7%    Independence          7%    Shelby                      7%
Cantril                        7%    Indianola             7%    Sheldon                     5%
Carlisle                       7%    Iowa City             7%    Shenandoah                  7%
Carroll                        7%    Iowa Falls            7%    Sibley                      5%
Carter Lake                    7%    Jefferson             7%    Sioux Center                1%
Cedar Falls                    7%    Johnston              7%    Sioux City                  7%
Cedar Rapids                   7%    Keokuk                7%    Spencer                     5%
Centerville                    7%    Keosauqua             7%    Spirit Lake                 5%
Chariton                       7%    Knoxville             7%    Storm Lake                  7%
Charles City                   7%    Lake View             7%    Story City                  7%
Cherokee                       7%    Le Mars               5%    Strawberry Point            5%
Clarinda                       7%    LeClaire              7%    Stuart                      5%
Clear Lake                     7%    Lisbon                7%    Tiffin                      7%
Clinton                        7%    Lynnville             7%    Toledo                      5%
Clive                          7%    Manchester            7%    Urbandale                   7%
Colfax                         7%    Maquoketa             7%    Vedic City                  5%
Coralville                     7%    Marion                7%    Wahpeton                    5%
Council Bluffs                 7%    Marshalltown          7%    Walcott                     7%
Cresco                         7%    Mason City            7%    Walnut                      7%
Creston                        7%    McGregor              7%    Waterloo                    7%
Davenport                      7%    Missouri Valley       7%    Waukee                      7%
De Soto                        7%    Monticello            5%    Waverly                     7%
Decorah                        7%    Mount Ayr             7%    Webster City                7%
Denison                        7%    Mount Pleasant        7%    West Bend                   5%
Des Moines                     7%    Mount Vernon          7%    West Burlington             7%
Dewitt                         5%    Muscatine             7%    West Des Moines             7%
Dubuque                        7%    Nevada                6%    West Union                  6%
Dyersville                     7%    Newton                7%    Williamsburg                7%
Eldridge                       7%    North Liberty         7%    Windsor Heights             7%
                                                                 Winterset                   7%
                                                       9
Indicates a new jurisdiction                                     Indicates a rate increase   7%
   LYON        OSCEOLA        DICKINSON      EMMET       KOSSUTH     WINNEBAGO      WORTH      MITCHELL     HOWARD        WINNESHIEK ALLA-
                                                                                                                                     MAKEE


  SIOUX         O'BRIEN        CLAY       PALO ALTO                  HANCOCK        CERRO
                                                                                    GORDO        FLOYD         CHICK-
                                                                                                               ASAW
                                                                                                                           FAYETTE

PLYMOUTH       CHEROKEE        BUENA      POCAHONTAS HUMBOLDT         WRIGHT      FRANKLIN      BUTLER      BREMER
                               VISTA
                                                                                                                                       CLAYTON
                                                                                                               BLACK      BUCHANAN     DELAWARE
                                                         WEBSTER                    HARDIN      GRUNDY         HAWK
 WOODBURY            IDA        SAC          CALHOUN                 HAMILTON
                                                                                                                                                      DUBUQUE

                                                                                                          TAMA          BENTON        LINN        JONES     JACKSON
     MONONA          CRAWFORD          CARROLL         GREENE      BOONE       STORY        MARSHALL

                                                                                                                                                                CLINTON

                                                                                                                                                 CEDAR
          HARRISON         SHELBY     AUDUBON    GUTHRIE        DALLAS     POLK             JASPER     POWESHIEK         IOWA        JOHNSON
                                                                                                                                                                SCOTT

                                                                                                                                                  MUSCATINE
             POTTAWATTAMIE            CASS                       MADISON   WARREN      MARION        MAHASKA       KEOKUK         WASH-
                                                     ADAIR                                                                        INGTON


                                                                                                                                             LOUISA

               MILLS         MONT-           ADAMS      UNION       CLARKE          LUCAS      MONROE     WAPELLO        JEFFERSON    HENRY
                             GOMERY
                                                                                                                                                DES
                                                                                                                                               MOINES

              FREMONT         PAGE        TAYLOR       RINGGOLD     DECATUR       WAYNE       APPANOOSE    DAVIS           VAN
                                                                                                                          BUREN
                                                                                                                                       LEE




                     Iowa Hotel Motel Tax Jurisdictions
                                     125 Cities                 14 County Unincorporated Areas
                                                                                                                                                 as of 07-01-09
                                                                               10
Hotel and Motel Payment Distribution Summary

     Jurisdiction   Effective   Annual FY09    Annual FY08     Annual FY07    Annual FY06    Annual FY05    Annual FY04    Annual FY03 Annual FY02 Annual FY01 Annual FY00
Adair               07/01/98       33,494.30       36,182.20      35,368.80      28,169.15      32,078.00      34,171.75      33,702.77   41,241.26   28,678.29   42,689.77
Algona              01/01/03       55,238.85       57,342.95      51,925.10      52,152.80      47,814.75      43,517.65      18,438.80        0.00
Altoona             04/01/80      547,365.84      586,154.66     537,044.62     495,603.99     531,824.02     492,304.61     467,117.08  379,702.17  405,517.21  382,551.08
Ames                04/01/88    1,839,443.48    1,105,362.51   1,254,849.72   1,219,697.23     896,349.75     734,211.35     774,344.06  740,089.59  760,031.59  639,975.46
Anamosa             01/01/01       23,096.20       19,970.75      18,408.05      19,106.60      17,616.60      18,736.00      16,376.72   18,100.65    7,652.35
Ankeny              04/01/79      787,318.49      641,494.98     638,254.61     573,599.74     504,500.99     478,885.54     436,951.61  369,173.87  358,073.88  363,811.98
Appanoose County    10/01/04      102,121.53       11,256.21      14,144.83      14,894.60       6,803.72
Arnolds Park        01/01/95      279,417.15      256,425.10     181,390.85     159,200.30     149,977.15     145,880.95    145,298.24     134,903.72     135,528.74     90,592.48
Avoca               04/01/02       58,216.76       73,338.09      65,660.70      60,020.59      52,730.09      14,382.69     17,308.60       2,487.17
Bellevue            04/01/89        4,829.55        6,150.85       6,162.15       9,635.10       8,293.75      11,260.25     16,670.80       5,119.99       9,735.14      6,241.52
Bettendorf          07/01/84      774,409.44      879,403.00     742,037.87     876,853.67     811,857.83     814,230.27    752,455.96     751,467.38     798,467.88    838,908.67
Bloomfield          01/01/08       23,959.25       11,311.30
Bondurant           04/01/89             -               -              -              -              -              -             -             0.00           0.00          0.00
Boone               01/01/95      123,048.10      128,215.22     124,687.50     127,688.68     116,777.50     108,565.94     87,746.46      88,322.70      90,976.76    102,914.64
Burlington          04/01/83      632,740.22      663,899.88     499,838.99     404,494.65     335,144.95     352,668.75    341,364.42     373,400.07     333,304.19    346,384.94
Cantril             01/01/06             -               -             7.00            -              -              -             -
Carlisle            04/01/04             -               -              -              -              -              -
Carroll             01/01/08      196,155.68       86,903.74
Carter Lake         10/01/97      466,302.66      508,482.54     498,133.14     351,378.72     290,394.84     204,162.66     189,343.12     199,434.07     210,957.53   160,800.57
Cedar Falls         04/01/88      660,368.59      599,802.70     563,501.19     519,865.85     465,321.43     409,784.13     396,363.85     360,705.31     341,507.09   324,355.23
Cedar Rapids        04/01/79    2,922,240.21    2,645,816.67   2,637,484.08   2,430,192.38   2,050,682.34   1,990,071.86   1,986,607.05   1,953,293.72   2,192,726.77 2,132,283.24
Centerville         10/01/04       66,165.96       67,329.43      70,254.10      72,655.10      51,553.32
Chariton            07/01/09
Charles City        07/01/01      110,134.36     119,382.69      116,403.91     101,304.21      66,947.37      82,639.20     64,651.43      55,303.47
Cherokee            10/01/02       88,668.37      79,602.67       58,468.06      76,741.56      54,436.13      61,654.04     42,528.92           0.00
Clarinda            01/01/08       47,769.75      22,129.31
Clayton County      01/01/03       14,476.42      14,092.75        9,952.15       6,982.60       6,399.05       7,706.50      2,597.60           0.00
Clear Lake          01/01/92      382,637.64     311,365.52      242,666.05     232,763.70     227,130.05     241,310.65    223,251.56     214,140.37     204,185.50   208,341.27
Clinton             04/01/85      348,364.24     357,639.10      303,726.22     296,306.08     290,812.13     248,275.86    251,929.91     222,179.11     201,545.50   177,487.76
Clive               04/01/79      814,901.36     980,552.93      889,545.65     863,692.27     976,024.35     969,869.74    924,750.15     932,008.16     918,859.99 1,024,815.10
Colfax              10/01/03       66,085.04      61,618.69       51,540.44      45,979.71      47,667.76      24,414.67
Coralville          07/01/83    2,141,379.31   2,010,024.38    1,841,589.75   1,518,552.91   1,433,344.22   1,367,069.20   1,319,782.07   1,315,560.73   1,271,184.63 1,052,484.99
Council Bluffs      04/01/79    2,147,558.70   2,390,041.92    2,203,473.16   2,112,372.71   1,776,091.62   1,723,503.25   1,695,190.23   1,742,579.03   1,725,188.97 1,468,770.90
Cresco              01/01/07       38,097.08      36,644.44       16,319.10
Creston             01/01/03      115,115.98     113,330.70      116,725.07      82,170.48      88,110.82      82,500.18      34,699.00           0.00
Davenport           04/01/81    1,745,523.25   1,687,454.34    1,611,593.48   1,611,777.02   1,395,027.90   1,453,367.70   1,439,258.70   1,388,190.33   1,519,986.48 1,607,574.82
De Soto             01/01/05        7,183.26       7,748.09       11,450.95      12,989.27       4,219.04
Decorah             01/01/94      234,056.55     249,086.81      215,601.68     213,486.91     206,407.53     211,701.56     211,740.31     203,178.74    183,369.15    179,663.67
Denison             07/01/01       98,272.23      89,431.79       85,692.46      82,662.23      87,833.90      67,796.54      66,015.55      71,915.18
Des Moines          04/01/79    3,720,367.84   4,200,777.63    3,848,692.26   3,659,430.88   3,247,730.43   3,409,509.32   3,164,588.94   2,971,954.57   3,145,770.97 3,279,294.68
Dewitt              04/01/90       17,660.85      23,266.15       23,276.85      29,382.50      17,671.60      15,919.85      19,723.79      22,404.19      23,690.81    21,009.11
Dickinson County    01/01/95       55,231.55      51,837.00       52,720.30      55,188.30      62,745.55      63,824.50      63,183.96      62,468.97      50,689.23    41,154.95
Dubuque             04/01/79    1,611,952.79   1,622,454.61    1,569,743.35   1,527,337.49   1,372,939.12   1,329,456.17   1,058,656.25     963,984.75     981,071.03   993,074.56
Dyersville          01/01/93       76,430.90      89,476.94       85,347.57      62,988.45      71,049.02      67,162.06      69,030.42      48,457.04      53,147.44    44,730.45
Eldridge            04/01/02       44,929.57      33,851.79       44,176.58      48,026.51      45,888.71      39,011.70      37,783.19       2,297.42
Elk Horn            07/01/86       10,367.61      11,827.32       11,409.78       9,073.56      10,874.04      10,426.41       8,517.43       9,289.65      9,455.10      8,809.50
Emmetsburg          01/01/06      100,450.07      88,867.10       88,793.53      24,420.20            -
Estherville         07/01/05       75,595.10      84,971.04       64,127.35      61,319.23            -
Evansdale           07/01/97       57,031.94      52,239.39       51,095.10      46,965.52      42,045.50      34,219.15     31,447.72      41,472.53      27,616.35     36,287.40
Fairfield           01/01/02      120,654.31     125,463.87      117,717.11     108,643.71      92,764.91      89,048.12     97,193.20      34,605.54
Forest City         04/01/01       49,520.31      42,342.65       39,832.31      61,802.37      36,783.74      44,489.27     41,183.24      43,098.22      10,020.33

Fort Dodge          04/01/96     531,987.81      546,390.33      435,102.57     394,176.65     373,278.37     342,754.72    344,018.70     272,769.93     266,123.80    213,896.09
Fort Madison        04/01/85     190,023.33      135,482.83      155,996.82     159,127.64     155,031.66     151,216.07     62,252.15     106,227.89      95,681.93    101,265.96

                                                                                                 11
     Jurisdiction      Effective   Annual FY09   Annual FY08    Annual FY07    Annual FY06   Annual FY05   Annual FY04   Annual FY03 Annual FY02 Annual FY01 Annual FY00
Franklin County        04/01/03       1,054.35       4,217.35       5,066.80      5,325.90      3,351.30      3,754.20      1,085.30
Fremont County         07/01/06     123,129.72     131,840.03     108,534.09
Grimes                 04/01/04      48,775.51      55,356.91      55,680.24     57,422.19     52,318.42     13,819.33
Grinnell               04/01/96     267,857.80     250,445.86     201,603.36     90,130.98     56,608.92     54,418.32     53,317.40    58,919.11    62,917.25    57,361.57
Guttenberg             01/01/92      22,390.24      20,749.82      15,484.68     14,735.04     15,147.30     15,584.34     13,985.06     9,917.49    10,719.37     7,542.44
Hamilton County        01/01/03      14,442.80      13,760.65      13,003.85     18,480.00     16,823.35     14,611.20      5,801.60
Hampton                04/01/03      44,960.75      32,671.40      33,523.55     33,458.35     25,612.20     25,228.85      7,172.90
Harlan                 10/01/02      39,055.52      19,556.46      18,830.63     15,544.13     17,595.41     14,826.00      8,668.94
Ida Grove              01/01/06      27,021.89      28,636.30      25,208.40     11,596.06
Independence           04/01/05      86,997.40      85,470.00      63,562.59     49,139.44      9,816.80
Indianola              04/01/79      57,285.48      60,804.66      61,948.95     58,942.94     70,673.33     63,691.95     50,360.88    45,810.12    48,104.46    54,520.86
Iowa City              04/01/83     712,672.10     733,861.52     683,409.72    665,002.10    611,222.08    579,727.47    557,465.03   648,309.82   497,205.56   553,747.89
Iowa County            04/01/87     326,697.56     326,378.01     262,212.28    241,341.75    261,231.05    194,727.70    240,171.73   204,282.97   244,625.91   251,095.06
Iowa Falls             01/01/04     114,085.51      81,258.03      92,440.39     79,449.86     79,611.56     30,905.77
Jefferson              10/01/01      41,342.28      41,872.39      24,294.48     25,835.04     31,148.46     29,783.18     23,525.78    12,227.40
Johnston               04/01/79     224,743.54     286,628.02     321,791.54    383,155.92    243,119.24    229,557.09    254,477.44   223,843.53   133,085.64   137,404.05
Jones County           01/01/03          15.40            -           123.50        785.35        971.55        569.20        240.10
Keokuk                 04/01/85     250,214.30     219,429.49     240,097.13    207,620.56    202,996.92    166,066.31    186,718.49   134,683.34   133,186.88   119,918.88
Keosauqua              04/01/05      13,572.16      13,824.23      16,669.94     18,515.21      5,130.16
Knoxville              10/01/04      45,807.44      49,445.41      48,057.59     44,417.94     27,972.84
LeClaire               01/01/98     167,998.11     172,263.84     161,697.62    147,601.23     92,980.37     86,599.52     83,324.94    87,389.86    83,880.53    76,192.02
Lee County             10/01/91         244.93         260.75         370.72        403.20        417.90        644.25      1,119.65       737.50       208.00       124.55
LeMars                 01/01/02     113,634.20     124,845.95      91,911.95    104,750.20     99,368.55     88,715.35     93,056.36    36,973.87
Lisbon                 07/01/08            -
Maharishi Vedic City   10/01/02      18,750.75      22,723.40      24,768.70     19,701.60     18,912.00     17,770.15     10,867.50
Manchester             01/01/08      50,297.73      27,611.57
Maquoketa              01/01/00      71,089.97      57,977.35      49,585.70     45,065.65     43,861.05     52,178.85     33,051.59    37,340.43    31,115.42    12,198.84
Marion                 04/01/85     177,683.38     159,415.55     151,380.53    145,397.00    137,161.22    111,356.63     97,253.58   135,524.26   104,275.73   122,771.42
Marshalltown           01/01/91     345,940.95     299,435.22     272,189.78    212,989.03    171,263.10    168,289.50    189,547.96   183,676.92   189,938.72   209,403.80
Mason City             04/01/85     472,266.27     331,693.85     318,185.80    309,057.20    284,571.85    306,265.60    283,303.49   247,351.62   216,707.62   226,182.43
McGregor               04/01/94      25,846.66      26,003.74      24,418.38     22,251.46     28,745.78     21,769.93     15,154.86    11,137.95    10,357.72    12,991.21
Missouri Valley        01/01/97     107,576.77     121,955.40      98,473.76     93,153.27     88,629.38     88,487.35     84,019.58    83,141.14    78,106.76    87,576.39
Mitchell County        01/01/09       1,614.20
Monticello             01/01/01      12,757.60       8,699.60      15,002.10      9,976.00     19,899.15      8,192.35     12,841.84    12,119.22     7,051.60
Mount Ayr              01/01/07      23,203.04      18,493.37       7,709.45
Mount Vernon           04/01/04      62,313.44      55,359.29      50,493.24     45,381.42     40,382.86      2,158.10
Mt. Pleasant           01/01/91     162,367.24     120,847.23     124,034.96    153,608.98    139,302.66    154,664.66    152,732.68   116,405.46   130,450.42    81,343.02
Muscatine              04/01/81     344,354.29     366,261.28     338,817.71    306,075.49    327,575.36    310,797.76    274,653.86   276,206.84   330,849.50   294,317.64
Nevada                 04/01/02       9,397.14      14,402.64      12,672.54      5,951.75     10,313.22      8,871.66     11,698.20         0.00
Newton                 04/01/87     253,752.80     239,654.38     243,368.51    215,487.95    176,970.85    186,997.30    197,823.29   203,116.07   217,048.58   222,055.36
North Liberty          07/01/08      49,440.37      15,862.84
Norwalk                01/01/08            -              -
Oelwein                07/01/07      39,339.23      34,314.00
Okoboji                01/01/95     214,309.95     225,577.40     224,390.50    220,781.45    218,765.55    199,008.75    213,554.34   244,467.24   173,208.24   220,774.06
Orange City            10/01/04      29,762.50      34,311.05      34,488.95     36,396.45     23,051.75
Osage                  07/01/07      31,151.26      30,115.75
Osceola                10/01/98     215,681.48     249,337.76     240,678.90    229,564.72    215,648.09    210,540.47    202,212.88   205,233.75   215,161.25   176,885.90
Oskaloosa              01/01/99      88,180.65      90,388.10      96,584.20     79,423.45     78,144.00     83,341.15     82,885.64    78,401.05    81,244.62    82,051.88
Ottumwa                04/01/83     304,965.63     301,193.62     327,702.34    281,220.80    262,527.44    253,207.99    267,685.51   227,132.41   254,445.36   172,337.24
Pella                  07/01/96     262,339.98     270,798.01     262,838.24    259,250.32    246,412.60    229,456.78    237,878.56   224,553.63   197,380.15   193,030.05
Perry                  01/01/06      58,029.86      26,964.91      64,984.92     46,813.41
Pleasant Hill          01/01/03     184,442.23     110,129.25      90,617.52     63,670.60      1,427.72           -             -
Polk County            04/01/79     240,245.81     254,660.98     238,721.00    244,240.08    172,544.68    180,146.61    220,640.20   176,873.29   156,761.45   272,652.42
Powesheik County       01/01/07      46,192.65      40,442.85      19,245.73
Riverside              01/01/07     228,372.55     204,672.23      84,427.14
Sergeant Bluff         04/01/79      24,983.07      28,567.77      24,548.16     26,486.88     24,442.11     23,615.06     24,753.17    18,972.13    19,601.02    20,490.84


                                                                                                 12
      Jurisdiction   Effective   Annual FY09     Annual FY08    Annual FY07    Annual FY06    Annual FY05    Annual FY04    Annual FY03 Annual FY02 Annual FY01 Annual FY00
Shelby               07/01/08        5,357.73
Shelby County        10/01/02        5,565.56        7,383.25       7,472.43      7,784.42       8,530.41       6,983.41       4,848.62
Sheldon              04/01/02       71,909.20       47,327.45      42,032.65     35,583.85      38,205.10      40,771.45      28,613.87       8,569.29
Shenandoah           01/01/07       42,144.48       45,177.09       9,914.80
Sioux Center         10/01/95       19,501.24       17,936.00       9,643.28      8,712.84       8,178.02       7,016.29       6,962.78       6,925.99       6,600.06      6,101.99
Sioux City           04/01/79    1,045,409.75      994,671.37     894,945.24    917,755.37     758,165.87     814,149.35     744,551.70     776,752.36     759,889.70    847,560.59
Spencer              01/01/02      117,157.70      159,487.40     135,271.20    127,323.00     123,752.60     113,216.50     114,555.02      33,103.02
Spirit Lake          04/01/95       92,029.90      109,256.35     107,233.80     80,497.70      79,514.25      85,154.00      77,974.52      70,687.63      75,267.62     67,115.75
Storm Lake           01/01/03      272,444.76      232,208.20     146,870.08    166,665.52     127,311.73     139,141.17      61,597.13
Story City           07/01/93       93,174.13       92,489.25      80,869.22     69,910.45      60,137.90      52,924.30      36,053.01      31,145.62      32,944.93     36,889.26
Strawberry Point     07/01/05        3,019.80        1,985.30       2,928.85      1,471.65
Stuart               04/01/02       83,317.90       90,723.35      80,195.35     74,515.85      75,965.30      70,760.60      75,488.86       9,289.25
Tiffin               07/01/08             -
Toledo               01/01/97       50,061.75       58,488.30      54,632.60      45,668.35      37,957.90     36,963.65      43,032.77      36,761.74      44,339.68     38,590.75
Urbandale            04/01/79    1,064,797.65    1,207,269.49   1,067,930.99   1,051,441.23   1,050,706.37    797,322.89     808,198.88     880,760.81     871,186.42    668,829.21
Wahpeton             01/01/95       24,797.90       20,226.30      27,382.50      30,892.55      28,938.50     32,980.00      27,462.36      26,382.06      26,755.27     26,832.67
Walcott              01/01/00      108,875.34      102,623.78     103,410.37      91,025.34      83,507.48     83,711.67      82,623.13      52,046.56      62,695.35     25,575.45
Walnut               01/01/08       70,034.16       31,952.13
Waterloo             04/01/81    1,254,069.11    1,224,584.20     872,439.05    745,103.87     753,139.73     715,179.85     680,203.27     678,470.44     733,883.19    723,023.79
Waverly              01/01/04      170,557.03      173,097.96     144,853.59    143,630.90     140,466.90      58,176.23
Webster City         01/01/08       99,047.27       46,798.29
West Bend            07/01/02       13,033.90       12,688.20      13,159.80     14,172.05      12,061.70      14,860.10       7,369.63
West Burlington      07/01/06       40,981.99       43,094.38      34,875.68
West Des Moines      04/01/79    2,513,916.51    2,444,823.15   2,200,708.23   1,966,598.63   1,651,764.10   1,513,727.95   1,441,514.71   1,528,823.05   1,489,868.97 1,392,007.84
West Union           07/01/99       33,015.66       33,003.30      31,295.76      21,585.66      21,855.06      21,884.76      24,158.85      25,020.35      28,026.91    29,941.19
Williamsburg         01/01/89       90,959.33       93,346.33      76,223.57      57,410.70      65,744.95      56,865.20      58,702.32      57,661.83      59,376.32    61,603.82
Windsor Heights      04/01/79        2,788.80        4,013.80       3,881.43       3,753.05       5,993.96      11,704.98      15,262.31      15,421.98      16,584.16    19,929.90
Winterset            07/01/01       22,871.31       24,128.02      23,423.12      22,824.55      20,853.77      22,508.01      28,695.71      26,438.69
Worth County         01/01/05      149,027.34      134,494.22      48,030.99            -              -

TOTALS                           39,118,875.42   38,018,961.89 34,507,410.25 31,950,799.70 28,366,397.28 26,918,029.87 25,514,983.74 24,350,536.58 24,195,800.97 23,499,142.82




                                                                                                  13
From the Iowa Code
423A.1   SHORT TITLE.
         This chapter may be cited as the "Hotel and Motel Tax Act".


   Section History: Recent Form

         2005 Acts, ch 140, §19, 28, 29

   Footnotes

        Former §423A.1 repealed; continuation of prior locally imposed
     hotel and motel taxes under new 2005 enactment; 2005 Acts, ch 140,
     §28, 29
        For proposed amendments to former §423A.1, Code 2005, see 2005
     Acts, ch 140, §48

423A.2   DEFINITIONS.
        For the purposes of this chapter, unless the context otherwise
     requires:
        1. "Department" means the department of revenue.
        2. "Lessor" means any person engaged in the business of
     renting lodging to users.
        3. "Lodging" means rooms, apartments, or sleeping quarters in
     a hotel, motel, inn, public lodging house, rooming house, or
     manufactured or mobile home which is tangible personal property, or
     in a tourist court, or in any place where sleeping accommodations are
     furnished to transient guests for rent, whether with or without
     meals.
        4. "Person" means the same as the term is defined in section
     423.1.
        5. "Renting" or "rent" means a transfer of possession or
     control of lodging for a fixed or indeterminate term for
     consideration and includes any kind of direct or indirect charge for
     such lodging or its use.
        6. "Sales price" means the consideration for renting of
     lodging and means the same as the term is defined in section 423.1.
        7. "User" means a person to whom lodging is rented.
        All other words and phrases used in this chapter and defined in
     section 423.1 have the meaning given them by section 423.1 for the
     purposes of this chapter.

   Section History: Recent Form

         2005 Acts, ch 140, §20, 28, 29

   Footnotes

        Former §423A.2 repealed; continuation of prior locally imposed
     hotel and motel taxes under new 2005 enactment; 2005 Acts, ch 140,
     §28, 29

423A.3   STATE-IMPOSED HOTEL AND MOTEL TAX.
        A tax of five percent is imposed upon the sales price for the
     renting of any lodging if the renting occurs in this state. The tax


                                           14
    shall be collected by any lessor of lodging from the user of that
    lodging. The lessor shall add the tax to the sales price of the
    lodging, and the state-imposed tax, when collected, shall be stated
    as a distinct item, separate and apart from the sales price of the
    lodging and the local tax imposed, if any, under section 423A.4.

   Section History: Recent Form

         2005 Acts, ch 140, §21; 2006 Acts, ch 1010, §103
         Referred to in § 423A.5

423A.4   LOCALLY IMPOSED HOTEL AND MOTEL TAX.
       1. A city or county may impose by ordinance of the city council
    or by resolution of the board of supervisors a hotel and motel tax,
    at a rate not to exceed seven percent, which shall be imposed in
    increments of one or more full percentage points upon the sales price
    from the renting of lodging. The tax when imposed by a city shall
    apply only within the corporate boundaries of that city and when
    imposed by a county shall apply only outside incorporated areas
    within that county.
       2. Within ten days of the election at which a majority of those
    voting on the question favors the imposition, repeal, or change in
    the rate of the hotel and motel tax, the county auditor shall give
    written notice by sending a copy of the abstract of votes from the
    favorable election to the director of revenue.
       3. A local hotel and motel tax shall be imposed on January 1 or
    July 1, following the notification of the director of revenue. Once
    imposed, the tax shall remain in effect at the rate imposed for a
    minimum of one year. A local hotel and motel tax shall terminate
    only on June 30 or December 31. At least forty-five days prior to
    the tax being effective or prior to a revision in the tax rate or
    prior to the repeal of the tax, a city or county shall provide notice
    by mail of such action to the director of revenue. The director
    shall have the authority to waive the notice requirement.
       4. a. A city or county shall impose or repeal a hotel and
    motel tax or increase or reduce the tax rate only after an election
    at which a majority of those voting on the question favors
    imposition, repeal, or change in rate. However, a hotel and motel
    tax shall not be repealed or reduced in rate if obligations are
    outstanding which are payable as provided in section 423A.7, unless
    funds sufficient to pay the principal, interest, and premium, if any,
    on the outstanding obligations at and prior to maturity have been
    properly set aside and pledged for that purpose.
       b. If the tax applies only within the corporate boundaries of
    a city, only the registered voters of the city shall be permitted to
    vote. The election shall be held at the time of the regular city
    election or at a special election called for that purpose. If the
    tax applies only in the unincorporated areas of a county, only the
    registered voters of the unincorporated areas of the county shall be
    permitted to vote. The election shall be held at the time of the
    general election or at a special election called for that purpose.


   Section History: Recent Form

       2005 Acts, ch 140, §22; 2007 Acts, ch 186, §24; 2008 Acts, ch
    1115, §105
       Referred to in § 423A.3, 423A.5, 423A.7



                                           15
423A.5   EXEMPTIONS.
       1. There are exempted from the provisions of this chapter and
    from the computation of any amount of tax imposed by section 423A.3
    all of the following:
       a. The sales price from the renting of lodging which is
    rented by the same person for a period of more than thirty-one
    consecutive days.
       b. The sales price from the renting of sleeping rooms in
    dormitories and in memorial unions at all universities and colleges
    located in the state of Iowa.
       c. The sales price from transactions exempt from state sales
    tax under section 423.3.
       2. There is exempted from the provisions of this chapter and from
    the computation of any amount of tax imposed by section 423A.4 all of
    the following:
       a. The sales price from the renting of lodging or rooms
    exempt under subsection 1.
       b. The sales price of lodging furnished to the guests of a
    religious institution if the property is exempt under section 427.1,
    subsection 8, and the purpose of renting is to provide a place for a
    religious retreat or function and not a place for transient guests
    generally.
       c. The sales price from transactions exempt from state sales
    tax under section 423.3.

   Section History: Recent Form

         2005 Acts, ch 140, §23; 2008 Acts, ch 1184, §58, 59

423A.6   ADMINISTRATION BY DIRECTOR.
       The director of revenue shall administer the state and local hotel
    and motel tax as nearly as possible in conjunction with the
    administration of the state sales tax law, except that portion of the
    law which implements the streamlined sales and use tax agreement.
    The director shall provide appropriate forms, or provide on the
    regular state tax forms, for reporting state and local hotel and
    motel tax liability. All moneys received or refunded one hundred
    eighty days after the date on which a city or county terminates its
    local hotel and motel tax and all moneys received from the state
    hotel and motel tax shall be deposited in or withdrawn from the
    general fund of the state.
       The director, in consultation with local officials, shall collect
    and account for a local hotel and motel tax and shall credit all
    revenues to the local transient guest tax fund created in section
    423A.7. Local authorities shall not require any tax permit not
    required by the director of revenue.
       Section 422.25, subsection 4, sections 422.30, 422.67, and 422.68,
    section 422.69, subsection 1, sections 422.70, 422.71, 422.72,
    422.74, and 422.75, section 423.14, subsection 1, and sections
    423.23, 423.24, 423.25, 423.31, 423.33, 423.35, 423.37 through
    423.42, and 423.47, consistent with the provisions of this chapter,
    apply with respect to the taxes authorized under this chapter, in the
    same manner and with the same effect as if the state and local hotel
    and motel taxes were retail sales taxes within the meaning of those
    statutes. Notwithstanding this paragraph, the director shall provide
    for quarterly filing of returns and for other than quarterly filing
    of returns both as prescribed in section 423.31. The director may
    require all persons who are engaged in the business of deriving any


                                           16
    sales price subject to tax under this chapter to register with the
    department. All taxes collected under this chapter by a retailer or
    any individual are deemed to be held in trust for the state of Iowa
    and the local jurisdictions imposing the taxes.

   Section History: Recent Form

         2005 Acts, ch 140, §24; 2007 Acts, ch 126, §70
         Referred to in § 423A.7

423A.7   LOCAL TRANSIENT GUEST TAX FUND.
       1. A local transient guest tax fund is created in the department
    which shall consist of all moneys credited to such fund under section
    423A.6.
       2. All moneys in the local transient guest tax fund shall be
    remitted at least quarterly by the department, pursuant to rules of
    the director of revenue, to each city in the amount collected from
    businesses in that city and to each county in the amount collected
    from businesses in the unincorporated areas of the county.
       3. Moneys received by the city from this fund shall be credited
    to the general fund of the city, subject to the provisions of
    subsection 4.
       4. The revenue derived from any local hotel and motel tax
    authorized by section 423A.4 shall be used as follows:
       a. Each county or city which levies the tax shall spend at
    least fifty percent of the revenues derived therefrom for the
    acquisition of sites for, 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
    county or city for those recreation, convention, cultural, or
    entertainment facilities; or for the promotion and encouragement of
    tourist and convention business in the city or county and surrounding
    areas.
       b. The remaining revenues may be spent by the city or county
    which levies the tax for any city or county operations authorized by
    law as a proper purpose for the expenditure within statutory
    limitations of city or county revenues derived from ad valorem taxes.

       c. Any city or county which levies and collects the local
    hotel and motel tax authorized by section 423A.4 may pledge
    irrevocably an amount of the revenues derived therefrom for each of
    the years the bonds remain outstanding to the payment of bonds which
    the city or county may issue for one or more of the purposes set
    forth in paragraph "a". Any revenue pledged to the payment of
    such bonds may be credited to the spending requirement of paragraph
    "a".
       d. The provisions of chapter 384, division III, relating to
    the issuance of corporate purpose bonds, apply to the issuance by a
    city of bonds payable as provided in this section and the provisions
    of chapter 331, division IV, part 3, relating to the issuance of
    county purpose bonds, apply to the issuance by a county of bonds
    payable as provided in this section. The provisions of chapter 76
    apply to the bonds payable as provided in this section except that
    the mandatory levy to be assessed pursuant to section 76.2 shall be


                                           17
at a rate to generate an amount which together with the receipts from
the pledged portion of the local hotel and motel tax is sufficient to
pay the interest and principal on the bonds. All amounts collected
as a result of the levy assessed pursuant to section 76.2 and paid
out in the first instance for bond principal and interest shall be
repaid to the city or county which levied the tax from the first
available local hotel and motel tax collections received in excess of
the requirement for the payment of the principal and interest of the
bonds and when repaid shall be applied in reduction of property
taxes.
   The amount of bonds which may be issued under section 76.3 shall
be the amount which could be retired from the actual collections of
the local hotel and motel tax for the last four calendar quarters, as
certified by the director of revenue. The amount of tax revenues
pledged jointly by other cities or counties may be considered for the
purpose of determining the amount of bonds which may be issued. If
the local hotel and motel tax has been in effect for less than four
calendar quarters, the tax collected within the shorter period may be
adjusted to project the collections for the full year for the purpose
of determining the amount of the bonds which may be issued.
   e. A city or county, jointly with one or more other cities or
counties as provided in chapter 28E, may pledge irrevocably any
amount derived from the revenues of the local hotel and motel tax to
the support or payment of bonds issued for a project within the
purposes set forth in paragraph "a" and located within one or
more of the participatory cities or counties or may apply the
proceeds of its bonds to the support of any such project. Revenue so
pledged or applied shall be credited to the spending requirement of
paragraph "a".
   f. A city or county acting on behalf of an unincorporated
area may, in lieu of calling an election, institute proceedings for
the issuance of bonds under this section by causing a notice of the
proposal to issue the bonds, including a statement of the amount and
purpose of the bonds, together with the maximum rate of interest
which the bonds are to bear, and the right to petition for an
election, to be published at least once in a newspaper of general
circulation within the city or unincorporated area at least ten days
prior to the meeting at which it is proposed to take action for the
issuance of the bonds.
   If at any time before the date fixed for taking action for the
issuance of the bonds a petition signed by eligible electors residing
in the city or the unincorporated area equal in number to at least
three percent of the registered voters of the city or unincorporated
area is filed, asking that the question of issuing the bonds be
submitted to the registered voters of the city or unincorporated
area, the council or board of supervisors acting on behalf of an
unincorporated area shall either by resolution declare the proposal
to issue the bonds to have been abandoned or shall direct the county
commissioner of elections to call a special election upon the
question of issuing the bonds.
   The proposition of issuing bonds under this section is not
approved unless the vote in favor of the proposition is equal to a
majority of the vote cast.
   If no petition is filed, or if a petition is filed and the
proposition of issuing the bonds is approved at an election, the
council or board of supervisors acting on behalf of an unincorporated
area may proceed with the authorization and issuance of the bonds.
   Bonds may be issued for the purpose of refunding outstanding and
previously issued bonds under this section without otherwise
complying with this paragraph. 


                                     18
     Iowa Convention & Visitors Bureaus Research

     City             Full-Time   Part-Time Funding                                      Chamber Relationship
 1   Amana Colonies        2          3     H/M, Assessment of gross sales               No Chamber of commerce.
 2   Ames                  9                Receive 80% H/M, rest is membership          Shares a suite with the Chamber.
 3   Clinton               2                Receive 75% H/M which funds them             Chamber is completely separate
 4   Fairfield             1                Receives 100% H/M which funds them           Chamber is completely separate
 5   Fort Dodge            2                Receives 55% of the first 5% of H/M          Neighbors to chamber, but separate
 6   Fort Madison          1                Receives 50% of H/M which funds them         Chamber is completely separate
 7   Grinnell                         1     Receives a % of H/M, which funds them        Chamber is not completely separate.
 8   Keokuk                           1     Receives a % of H/M, which funds them        Share office space with Main Street and Chamber
 9   Marshalltown        2                  Receives a % of H/M, which funds them        Same Building, Separate Financials, Share Assistant
10   Mason City          2                  All funding from H/M Tax                     Under the umbrella of Chamber
11   Muscatine                        1     Small % H/M, most funds from City & County   Division of Chamber & Econonic Dev. Corp.
12   Newton              1            1     Receives a % of H/M, which funds them        Separate Entities, but they work together
13   Okoboji             1            1     % funded by H/M                              Committee of Chamber
14   Quad Cities         14           13    % funded by H/M                              Partners with Chamber
15   Storm Lake          0            0     % funded by H/M                              Chamber has committee of volunteers that works there
16   Waterloo            5         Interns % funded by H/M                               Separate Entities, but they work together




                                                                      19
                                      Resolution No. _____

Resolution approving placement on the ballot for special election on March 2, 2010, of the
  following: Iowa Hotel and Motel Tax to be imposed at 7% within the City of Atlantic

        WHEREAS, Chapter 423A of the Code of Iowa (2009) provides for the imposition of a
hotel and motel tax not to exceed 7% after a referendum thereon;

        WHEREAS, the hotel and motel tax can only be imposed after an election at which a
majority of those voting on the question favors the imposition of the hotel and motel tax;

       WHEREAS, seventy-five percent (75%) of the proceeds of said hotel and motel tax will
be used to create and maintain the Atlantic Convention & Visitors Bureau, and twenty-five
percent (25%) of the proceeds of said hotel and motel tax will be used by the Atlantic Parks &
Recreation Department, both purposes permitted by Chapter 423A of the Code of Iowa (2009);
and

        WHEREAS, a referendum should be held; therefore

BE IT RESOLVED, by the City Council of the City of Atlantic, Iowa that the following
questions shall be submitted to the voters of the City of Atlantic, Iowa at a special election to be
held on March 2, 2010:

        “Shall the city of Atlantic, Iowa, be authorized to impose a hotel and motel tax at the rate
        of seven percent (7%), effective July 1, 2010, of which seventy-five percent (75%) shall be
        used to create and maintain the Atlantic Convention & Visitors Bureau and of which
        twenty-five percent (25%) shall be used by the Atlantic Parks & Recreation Department,
        as provided in Chapter 423A of the Code of Iowa?”

BE IT FURTHER RESOLVED, that the City Clerk shall forward a certified copy of this
resolution to the Cass County Commissioner of Elections.

Moved by _________________________ to adopt. Seconded by _______________________
to adopt.

Adopted this ____ day of _________________, 2010.

                                                        ATTEST:

___________________________                             ____________________________
David R. Jones, Mayor                                         Deb Wheatley Field, City Clerk




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