HomeMy WebLinkAbout3562-06/20/1988 ORDINANCE NO. 3562
AN ORDINANCE IMPOSING A TAX WITHIN THE CITY OF WATERLOO,
IOWA, OF ONE PERCENT ( 1%) UPON LOCAL SALES AND SERVICES
TO BECOME EFFECTIVE JANUARY 1 , 1989 , AND PROVIDING THAT
REVENUE SHALL BE DERIVED AND ALLOCATED IN ACCORDANCE
WITH CHAPTER 422b OF THE CODE OF IOWA ( 1987) .
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF WATERLOO, IOWA,
as follows:
SECTION 1. TAX IMPOSED.
That a tax at the rate of one percent ( 1%) shall be imposed
in conformance with Chapter 422B of the Iowa Code upon local sales
and services of the City of Waterloo, Iowa, and to be effective on
January 1, 1989 .
All applicable provisions of the appropriate sections of
Chapter 422 , Division IV of the Code of Iowa are herein adopted by
reference as though fully set forth.
SECTION 2 . DISTRIBUTION.
The revenue generated by the imposition of the sales and
service tax shall be allocated by the City of Waterloo, or its
designee, as follows:
A. Direct Property Tax Relief--60o
Sixty percent ( 600) of the revenue generated shall be
allocated by the City of Waterloo, Iowa, for direct property
tax relief.
B. Construction/Repair of Streets and Infrastructure--25o
Twenty-five percent ( 25%) of the revenue generated, or that
lesser amount which matches the amount which is budgeted
and/or expensed through the Department of Public Works of the
City of Waterloo, Iowa, during the current fiscal year, for
construction, repairs , replacement, maintenance and
reconstruction of the City streets, curbs, bridges , storm
sewers, and sanitary sewers. Any unallocated or excess and
unused funds shall be added back into the amount allocated
for direct property tax relief.
C. Quality of Life--15%
Fifteen percent ( 15%) of the revenue generated shall be
allocated by the City of Waterloo, Iowa, upon the favorable
recommendation of the Quality of Life Commission hereinafter
to be established. Uses of this money, as determined by the
Quality of Life Commission would include, but not be limited
to, capital expense proposals from any one or more of the
following: drug abuse programs, human service agencies ,
chain of lakes project, additional programs within the City
departments of a human service nature, sports complex, and
other human service programs within the community, including,
but not limited to, the Grout Museum, the Junior Art Gallery,
etc.
SECTION 3 . QUALITY OF LIFE COMMISSION.
A. Membership.
The Quality of Life Commission shall be composed of nine ( 9)
members with each Councilperson having the opportunity to
nominate one of the Commission members , and the remaining two
( 2 ) Commission members to be nominated by the Mayor. All
nominees shall be subject to appointment by the Mayor, and
affirmed by the entire City Council.
Ordinance No. 3562
Page 2
B. Term.
Each member shall serve a three ( 3 ) year term with the
initial appointment being made for one ( 1) , two ( 2) , and
three ( 3 ) year terms so that the terms of no more than three
( 3 ) members shall expire during any one fiscal year.
C. Purpose.
It shall be the purpose of the Commission to consider,
review, investigate, and recommend to the Mayor and Council,
both as to amount and purpose, the use which is to be made of
the funds available for investment in the capital expense of
qualified programs as set forth in Section 2 (C) .
D. Default.
In the absence of any recommendation by the Commission, the
City Council shall be authorized to make distribution
pursuant to the purposes as set forth in Section 2(C) .
E. Disputes.
The City Council shall have the right to adopt or reject the
recommendations of the Commission, in toto, by a simple
majority vote. Further, the City Council shall have the
right to an item veto, on condition that that veto shall be
exercised by a minimum of a Seventy-five percent ( 75%)
majority vote of the members of the Council. Rejected
recommendations shall be returned to the Commission for
further consideration, review, investigation and
recommendation. If no action is taken by the Commission
w: . . Ln thirty ( 30 ) days of the adverse vote of the City
C( r. ricil on the previous recommendation, then the amount
involved in the rejected recommendation shall be considered
in default and disposed of as provided in Section 3 (D) .
F. Internal Organization and Order of Commission.
The Commission shall select its own Chairperson, Vice
Chairperson and Secretary. All meetings of the Commission
shall be open to the public and minutes thereof shall be
recorded and printed at the completion of each meeting. A
majority of the Commission shall constitute a quorum for the
purposes of transacting official business, with each member
entitled to a vote on each issue that comes before the
Commission. Proxies shall not be allowed and/or honored.
Roberts Rules of Order shall govern and control the conduct
of the Commission meetings.
SECTION 4. SUNSET PROVISION.
At any time from and after the date of the imposition of the
tax, the City Council may, by a Seventy-five percent (75%)
majority vote, resubmit the imposition of the local sales and
service tax to a public referendum as provided in Chapter
422B. 1( 5 ) (a) of the Code of Iowa ( 1987 ) .
Passed and adopted by the City Council of the City of
Waterloo, Iowa, on the 20th day of June, 1988 , and approved by the
Mayor on the 22nd day of June, 1988 .
te
Bernard L. M Kinley, Mayor
ATTEST:
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La ry` B rger,„- ity Clerk/Auditor
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Ordinance No. 3662
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CERTIFICATE
I , Larry P. Burger, City Clerk of the City of Waterloo, Iowa,
do hereby certify that attached hereto is a true and complete copy
of Ordinance No. 3562 , as passed and adopted by the Council of the
City of Waterloo, Iowa, on the 20th day of June, 1988.
Witness my hand and seal of office this 22nd day of June,
1988.
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