Dallas County Local Option Sales & Services Tax (LOSST)
The City of Clive is sure those residents living in the Dallas County portion of Clive have some questions regarding the upcoming Local Option Sales and Services Tax (LOSST) vote in November. Back in August the City Council approved Clive's ballot language for the 1% LOSST vote for the Dallas County portion of Clive. A citizens petition was submitted to the Dallas County Board of Supervisors in late July asking for a 1% LOSST vote to be held in Dallas County on Election Day, November 7. Once the Board of Supervisors accepted the petition they requested each city within Dallas County to submit ballot language for their communities by August 15
If approved, the LOSST revenue could be used to support property tax relief and a variety of capital improvement projects that the City of Clive has been planning and discussing over the past number of years. Those projects include:
- Relocation of Clive’s Fire Station further west.
- Remodeling of Dymond Public Safety Center for Police, once the Fire Station is relocated.
- Roadway rehabilitation throughout Clive.
- Projects identified in the Greenbelt Master Plan, such as Porter Shelter redevelopment and replacement of the Campbell Park trail bridge.
- Streambank stabilization along Walnut Creek, and other stormwater improvement projects.
The City of Clive encourages you to go to the polls on November 7 to vote in your regular City election and, for those in Dallas County, to weigh in on whether the City of Clive should have LOSST as a revenue source for property tax relief and the projects identified above.
October 31 - A town hall meeting will be held at 6:00 PM on Tuesday, October 31 in the library at Shuler Elmentary School (16400 Douglas Parkway, Clive, IA 50325). During this town hall meeting City of Clive officials will offer a presentation educating the public on the upcoming Dallas County LOSST vote and field questions from attendees on what the impact would be for the City of Clive.
November 7 - Dallas County LOSST election is held in conjuction with the regular city elections. Voting open from 7:00 AM to 8:00 PM. The voting location for Clive residents in Dallas County is Clive City Hall (1900 NW 114th Street, Clive IA 50235).
Frequent Asked Questions
- Why is the Local Option Sales Tax appearing on the ballot?
This is appearing due to a petition by Dallas County residents to place the referendum on the ballot. The cities of Perry and Dawson are seeking a renewal of their existing Local Option Sales Tax, which has triggered a countywide vote in Dallas County.
- What language will appear on the ballot?
This is the language as it will appear on the ballot: To authorize imposition of a local sales and services tax in the City of Clive, at the rate of one percent (1%) to be effective July 1, 2018. Revenues from the sales and services tax shall be allocated as follows: In the City of Clive: 50% for property tax relief. The specific purpose for which the revenue shall otherwise be expended is 50% for capital projects including, but not limited to, street improvements, park and trail improvements, public safety facilities and storm water improvements.
- Are there any other questions on this November ballot?
No other referendum questions will appear on the ballot. However there will be local city elections for the Clive Mayor and two Clive City Councilmembers.
- Does this have to pass in every city or just county-wide?
The contiguous cities of the Dallas County portions of Clive, Urbandale, and West Des Moines and all of Waukee vote together as a block and must approve it together for it to be implemented in the Dallas County portions of these cities. Throughout the rest of Dallas County, non-contiguous cities vote individually as well as unincorporated Dallas County.
This means, for example, that the contiguous cities could approve the Local Option Sales Tax, but the rest of Dallas County could not approve it and the revenue would be collected and distributed only in those contiguous cities.
- Who can participate in the election?
Any eligible voter in the Dallas County portion of Clive may participate on or before November 7th.
- When is the election and where do I vote?
Election Day Tuesday, November 7th. Polls are open from 7:00am to 8:00pm. The voting location for Dallas County residents in Clive is Clive City Hall, 1900 NW 114th Street. You can also request an absentee ballot or stop by the Dallas County Auditor’s office to vote early. Click here to visit the Dallas County Election office page for more information.
- Can I vote at home in this election or at a satellite location?
At this time, satellite locations have not been announced. Please reference Dallas county voter information here for information about voting early in-person or by mail.
- Does it require support of greater than 50% to pass?
Yes, for Clive the Dallas County LOSST referendum requires support of 50% plus one vote of the votes cast in the contiguous cities as noted above.
- Will this vote impact my property taxes?
This vote will not increase your property taxes, but would provide property tax relief as stated in the City’s revenue purpose statement noted above in the ballot language.
- Who pays the additional sales tax?
The Local Option Sales Tax is paid based on point of delivery retail sales in Dallas County. That means a resident of Dallas County, or any visitor from outside the area, would pay this tax at retail establishments in Dallas County.
- How much revenue will be generated from this sales tax?
Based on the 2016 data from the Iowa Department of Revenue, if the Local Option Sales Tax is approved by every city and unincorporated area in Dallas County it is estimated to generate approximately $12.2 million in revenue annually.
- Where will be the sales tax be collected, which communities?
The following shows the percentage of taxable sales in Dallas County based on 2016 data:
- City of West Des Moines 62%
- City of Waukee 19%
- City of Perry 8%
- City of Adel 5%
- Cities of Clive, Dallas Center, Van Meter, Granger, Bouton 1% each
- Other Dallas County Cities & County Area 1% combined
- How will the revenue be divided among the communities in Dallas County?
Based on the State Code-established formula, a calculation is made using the most recent certified census population (75%) and the amount of property taxes levied in the early 1980’s (25%) within the County. If all cities and county areas approve the local option sales tax, the below is the distribution of local option sales tax revenue for each governmental entity.
- Dallas County/Unincorporated Area 27%
- City of Waukee 16%
- City of Perry 13%
- City of West Des Moines 13%
- City of Urbandale 7%
- City of Adel 6%
- City of Clive 5%
- City of Dallas Center 2%
- Other Dallas County Cities Combined 11%
- If this passes, how much revenue will Clive receive?
Based on 2016 sales tax figures, Clive is estimated to receive approximately $650,000 in revenue annually.
- Do any other communities in Iowa have a Local Option Sales Tax?
Yes, according to the Iowa Department of Revenue 1,277 out of 1,373 (93 percent) communities in Iowa have a Local Option Sales Tax. This means Dallas County residents are already paying Local Option Sales Tax in many communities that they visit across the state.
- What does Clive plan to do with any Local Option Sales Tax revenue it receives?
Revenue from the Local Option Sales Tax will help Clive hold the line on property taxes in the city and provide additional funding for capital projects, including:
- Park & Trail Improvements: In particular the development of Angel Park and Berkshire North Parks as noted in the below map (RDG to create). In addition, extension of the Greenbelt Trail west of Alice’s Road. All projects have been identified in the City’s Greenbelt Master Plan.
- Street Improvements: Portions of the revenue could be used for pavement rehabilitation on existing Clive roadways.
- Public Safety Facilities: The relocation of Fire Station #32 from Harbach Blvd. to an area further West in the community and the remodeling of Dymond Public Safety Center entirely for police use.
- Stormwater Improvements: Streambank stabilization along Walnut Creek and its tributaries, including stormwater management throughout the community.
- Has this issue been on the ballot before in Dallas County?
Yes, the last time a Local Option Sales Tax vote was held in Dallas County was in 2007.
- Will the Local Option Sales Tax increase only be paid by Dallas County residents?
No, any visitor to Dallas County retail and service businesses that charge sales tax would also be charged the 1% Local Option Sales Tax if approved. Currently, Clive residents pay a Local Option Sales Tax when visiting many other Iowa cities.
- What will this cost the average Clive resident per-year?
Clive residents will pay an additional one percent sales tax at retail establishments in Dallas County. However, revenue from the Local Option Sales Tax will be used to hold the line on property taxes and support capital improvements across our community.
- Why is the Polk County portion of Clive not voting on Local Option Sales Tax?
The citizen petition that added the Local Option Sales Tax to the ballot only applied to Dallas County.
- If approved, when would the Local Option Sales Tax be implemented?
If approved, the Local Option Sales Tax would become effective starting July 1, 2018.