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January 15, 2007
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Meeting of the Board of Supervisors at their office, 200 E. Bridge St., Elkader, IA.
Present: Larry Gibbs, Wayne Bockenstedt, Randy Keehner
A public hearing was held on an amendment to the River Ridge South final plat. The amendment was necessary because a street was 33 feet misplaced on the plat. Larry Friedlein was present. No objections were heard. Motion by Bockenstedt, seconded by Keehner, to approve the amendment to the River Ridge South final plat. Ayes: Gibbs, Bockenstedt, Keehner
A public hearing was held on a zoning change request of an additional 1.6 acres for the River Ridge South subdivision from A-1 to R-2. Larry Friedlein was present. Motion by Bockenstedt, seconded by Keehner, to approve the zoning change for the additional 1.6 acres for the River Ridge South subdivision from A-1 to R-2. Ayes: Gibbs, Bockenstedt, Keehner
Nancy Yelden presented the Clayton County Visiting Nurse Association budget request of $88,000 for fiscal year ending June 30, 2008.
A second public hearing was held on an amendment to ordinance #2-1994 regarding the deletion of the city of Littleport from the local sales and services tax ordinance. No objections were heard. Motion by Bockenstedt, seconded by Keehner, to approve the second reading and waive the third reading of the amendment to ordinance # 2-1994. Ayes: Gibbs, Bockenstedt, Keehner
Amended ORDINANCE #2-1994
TITLE:
An ordinance establishing a local option sales and services tax applicable to transactions within the incorporated areas of Elkport, Garber, Farmersburg, Guttenberg, Littleport, Monona, and Volga of Clayton County, Iowa. The cities of Elkader, Garnavillo, Marquette, St. Olaf, Millville and Luana, of Clayton County, Iowa, imposed this tax in April of 1994 and remains in effect. The City of McGregor had this tax imposed in 1990 and remains in effect. Amended to delete the city of Littleport as it is now unincorporated.
Be It Enacted by the Board of Supervisors of Clayton County, Iowa:
SECTION 1. Local Option Sales and Services Tax. There is imposed a local option sales and services tax applicable to transactions within the incorporated areas of Elkport, Garber, Farmersburg, Guttenberg, Monona and Volga, of Clayton County, Iowa.
The rate of the tax shall be one percent (1%) upon the gross receipts taxed under Chapter 422, Division IV, of the Iowa Code in the following cities of Elkport, Garber, Farmersburg, Guttenberg, Monona, and Volga, of Clayton County, Iowa.
The local sales and services tax is imposed on transactions occurring on or after October 1, 1994, within the incorporated areas of Elkport, Garber, Farmersburg, Guttenberg, Monona and Volga, of Clayton County, Iowa. The tax shall be collected by all persons required to collect state gross receipts taxes. However, the tax shall not be imposed on:
The gross receipts from the sale of motor fuel or special fuel as defined in Chapter 324 of the Iowa Code,
The gross receipts from the rental of rooms, apartments, or sleeping quarters which are taxed under Chapter 422A of the Iowa Code during the period the hotel and motel tax is imposed,
The gross receipts from the sale of natural gas or electric energy in a city or county where the gross receipts are subject to a franchise fee or user fee during the period the franchise or user fee is imposed,
The gross receipts from the sale of a lottery ticket or share in a lottery game conducted pursuant to Chapter 99E of the Iowa Code,
The sale or rental of tangible personal property described in Section 422.45, subsections 26 & 27 of the Iowa Code.
All applicable provisions of the appropriate sections of Chapter 422, Division IV, of the Iowa Code are adopted by reference.
SECTION 2. Effective Date. This ordinance shall be in effect after its final passage, approval and publication as provided by law.
A second public hearing was held to implement the 7% hotel and motel tax that passed in the General 2006 Election. No objections were heard. Motion by Bockenstedt, seconded by Keehner, to approve the second reading and waive the third reading of ordinance #1-2007 regarding a 7 % hotel and motel tax in the unincorporated areas of Clayton County. Ayes: Gibbs, Bockenstedt, Keehner
Ordinance No. 1-2007
An ordinance for the imposition of a Hotel / Motel Tax at the rate of 7 % upon the gross receipts from the renting of sleeping accommodations furnished to transient guests, with or without meals, subject to approval by the electorate;
BE IT ORDAINED BY THE BOARD OF SUPERVISORS OF THE COUNTY OF CLAYTON, IOWA;
Section 1. Imposition of Tax. A tax of 7% shall be and same is hereby imposed upon the gross receipts from the renting of sleeping quarters in a hotel, motel, inn public lodging house, rooming house, mobile home which is tangible personal property, or tourist court, or in any place where sleeping accommodations are furnished to transient guests for rent, with or without meals except for sleeping rooms provided for guests of a religious institution if the property is exempt under section 427.1(8) of the Iowa Code, and the purpose of renting is to provide a place for a religious retreat or function and not a place for transient guests generally. This tax shall only apply within the unincorporated area of Clayton County, Iowa.
Section 2. Use of Funds. Revenues derived from this tax shall be used as follows:
50% thereof shall be expended for the promotion and encouragement of tourist and convention business.
50% thereof shall be expended for any county operation authorized by law as a proper purpose for the expenditure within statutory limitations of county revenues derived from ad valorem taxes.
Section 3. Effective Date of Ordinance and Tax Imposition. This ordinance shall be in full force and effect from and after its final passage, approval, and publication as provided by law, and upon ratification by a majority of the eligible electors for the unincorporated area of the County of Clayton, Iowa, voting on the question of imposition as provided by Section 423A.1 of the Code of Iowa, 2005. The tax shall be imposed beginning on the 1st day of April, 2001, following the required notice of at least 45 days to the Director of Revenue and Finance as provided by Section 423A.1 of the Code of Iowa, 2005.
Section 4. Repeal of Conflicting Ordinances. All ordinances or parts of ordinances in conflict with the provisions for this ordinance are hereby repealed.
Section 5. Severability. If any section, provision or part of this ordinance shall be adjudged invalid or unconstitutional, such adjudication shall not affect the validity of the ordnance as a whole, or any section, provision or part thereof not adjudged invalid or unconstitutional.
Passed and approved this 15th day of January, 2007.
Tim Engelhardt, Executive Director of the Clayton County Conservation Board, presented the Conservation Board’s annual report for 2006.
Motion by Bockenstedt, seconded by Keehner, to approve the minutes of January 2, 3, 8, 10, 15, 2007. Ayes: Gibbs, Bockenstedt, Keehner
/s/ Larry Gibbs, Chairman
/s/ Dennis Freitag, County Auditor
© 2008 Clayton County, Iowa