Effective – 28 Aug 2001 67.1950. Definitions. — As used in sections 67.1950 to 67.1977, the following terms shall mean: (1) “Board of directors” or “board”, tourism community enhancement district board of directors established pursuant to section 67.1956; (2) “Convention and visitors bureau”, a not-for-profit corporation established and operated for the sole purpose of promoting […]
Effective – 28 Aug 2001 67.1953. Tourism community enhancement district authorized for certain counties — boundaries — procedure. — 1. The governing body of any county containing any part of a Corps of Engineers lake with a shoreline of at least seven hundred miles and not exceeding a shoreline of nine hundred miles or any […]
Effective – 28 Aug 2011, 2 histories 67.1956. Board of directors, members, terms, duties. — 1. In each tourism community enhancement district established pursuant to section 67.1953, there shall be a board of directors to consist of seven members. Three members shall be selected by the governing body of the city, town or village located […]
Effective – 28 Aug 2002 67.1958. Modification of requirements by vote of the district. — A tourism community enhancement district may modify the requirements of sections 67.1956 and 67.1968 by an affirmative vote of the qualified voters of such district provided any such modifications are placed upon and approved by the qualified voters on the […]
Effective – 28 Aug 2005 67.1959. Sales tax imposed, when — submitted to voters, ballot language. — 1. The board, by a majority vote, may submit to the residents of such district a tax of not more than one percent on all retail sales, except sales of food as defined in section 144.014, sales of […]
Effective – 28 Aug 2001 67.1962. Special trust fund created. — 1. All revenue received by a district from the tax authorized pursuant to the provisions of section 67.1959 shall be deposited in a special trust fund, and be used solely for the purposes specified in the proposal submitted pursuant to subsection 1 of section […]
Effective – 28 Aug 2001 67.1965. County collector to collect tax at discretion of the board — rules. — Notwithstanding the provisions of section 67.1962, if the board chooses, on and after the effective date of any tax authorized pursuant to section 67.1959, the board may enter into an agreement with either the county collector […]
Effective – 28 Aug 2005 67.1968. Expenditure of sales tax revenue, conditions. — Expenditures may be made from the tourism community enhancement district sales tax trust fund or moneys collected pursuant to section 67.1965 for any purposes authorized pursuant to subsection 1 of section 67.1959, provided as follows: (1) One percent of the revenues collected […]
Effective – 28 Aug 2001 67.1971. Reduction of liability for entities remitting the sales tax. — All entities remitting the sales tax authorized pursuant to section 67.1959 shall have their liability reduced by an amount equal to twenty-five percent of any taxes collected and remitted pursuant to sections 94.802 to 94.805. ——– (L. 2001 S.B. […]
Effective – 28 Aug 2001 67.1974. Expansion of district boundaries, procedure. — The boundaries of the district may be expanded by the addition of either an adjacent unincorporated or incorporated area. Upon presentation of a petition to the board signed by two percent of registered voters residing in either the unincorporated or incorporated area adjacent […]
Effective – 28 Aug 2001 67.1977. Dissolution and repeal of the tax, procedure. — 1. The board, when presented with a petition signed by at least one-third of the registered voters in the district that voted in the last gubernatorial election, calling for an election to dissolve and repeal the tax shall submit the question […]
Effective – 28 Aug 2001 67.1978. Annual audit required. — The board of directors shall have an annual audit performed by a certified professional accountant or accounting firm. The board of directors shall provide a copy of the annual audit to the governing bodies within the district. ——– (L. 2001 S.B. 323 & 230)
Effective – 28 Aug 2005 67.1979. Removal of board members. — Members of the board of directors may be removed by a majority vote of the appointing governing body. ——– (L. 2001 S.B. 323 & 230, A.L. 2005 H.B. 186 merged with H.B. 515)
