HomeMy WebLinkAbout1987-07-14 Info PacketCity of Iowa City
MEMORANDUM
Date: July 7, 1987
To: City Council
From: Stephen J. Atkins, City Manager
Re: American Bistro - Sidewalk Cafe Request
The Council received a letter dated May 6, 1987, from John Gillespie, re-
questing approval of a sidewalk cafe in front of American Bistro, He sug-
gested a lease or an ordinance change to permit sidewalk cafes under certain
conditions. A lease is not permissible under Section 31-135 which prohibits
the commercial use of public right-of-way. This use would be different from
previous cases in which Council has granted use of the right-of-way (a stoop
for Breugger's Bagel Bakery; window projections and/or steps for Larry
Svoboda's building) in that actual commercial activity would take place in
the right-of-way. The other cases involved minor projections of a building
into the right-of-way,
of
rif the Linn teet
ght of- ay was discussed nwithdthe sPublic Worksof a pstaff. ortion oMr. Gillespie Thad
indicated his willingness to consider buying the right-of-way. Linn Street
is an 80 -foot right-of-way and it is unlikely that the City will want to
widen the street in this block between Jefferson and Market Streets.How-
ever, the Public Works staff felt it would be imprudent to dispose of an
the right-of-way at this time. y of
The only option available to Mr. Gillespie, therefore, is an ordinance amend-
ment to permit cafes under certain conditions. The Council discussed such an
amendment in May, 1984, and tabled a proposed ordinance at that time (see
informal minutes attached). Mr. Gillespie would still like to pursue estab-
lishing a sidewalk cafe. The staff needs direction from the Council as to
whether there is an interest in developing an ordinance amendment, before the
proper staff is directed to do so,
cc: Terrence Timmins
Chuck Schmadeke
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MINUTES
M11 IL19BIL DISCUSSION
Informal Cfune�l`pea us foe: Nay 1S, 1981, 6:3D
a• e
Council Yor John -ree 19841d pros d1 - in the Conference
or, amm1eenra: o"h Albrlsco,
Strait.
Staff Dickson, Zuter, INCOoeald,
. gar, In, Hailing, Karr, Janson, Shaffer, ryas
T recorded: Reel d1-CI1, Side 2, 116 -End. Rnl 81-Cq, Side 10
ail,
City Council toured the Scott Boulevard area
from 6:30 to 7:30 p,a,
CABLE DERECKATION NR1103;
Draw Shaffer s Reel 81-011. Side 1
Plant' udarizad his meao on 141103 and
hl Donald dlPeeted Staff to eantee! State lryelil�W of the
able
Calf am to Peter cable Sala immure to the
Camels OR b about0 cable
s Commission
Sth Mayor McDonald requested recoommandaa�jonsl{rq the
lira Council tentative) Real 84 -CN, Side I
operation of OutdoorY errareasOn r baMen regulations
(rspulatlons for
thepCit lAttor the Cada of Iowa) and re establishments Ifeensed under
disapprovalo1na.7 regarding discretion of the rm speeffit )gal questions to
tions apply application for outdoors Y Council on approval or
dont y butlnasees on
Or enla area, '
adjacent to the downtpwn �Z�lo.
✓nquet la legal apI ordinance G all t
regulate hours of slde.alknefrom the C1tY Attorneyimsi sidewalk cafes and
the City men
e ta� naffau 00 the do against allowing temporary down against plaza area. Y or PerBnset building
SUMER I MINI SCIEWLE;
Council agreed te stiff r Reel 81-C11, Side 2
modffleat ons 1f special demands occur. for summer schedule with
K
CO 'on'
Possible
I. In response to aReel 81-C11. Side 2
Check on dying traquestiYon from McDonald, Berlin sold
between sehington and Iowa that staff will
2, Berlin said that a news release .111 on Dubuque Street.
Of rollerskating and skateboard
be distributed r
Prohibitions in the eminding citizens
3,. Ambrisco expressed pleasure with the May downtown area.
Y 12th tour of the parks.
City of Iowa City
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MEMORANDUM
Date: June 6, 1984 —�
To: Robert Jansen, City Attorney
From: David Brown, Assistant City Attorney
Re: Hours of Sale; Sidewalk Cafes
I have found no authority which would permit the Cit
sale t beer or liquor at sidewalk cafes located
from the service Y to reduce the hours of
5123.49(2)(b Code hours for licensed on the City right-of-way
law.
Sid ewalk cafeIa of Iowa. Despite itselacetionr provided
ded b
approved by the cit Y State 7awy
part of the licensed r Y as an outdoor pub] property, a
by State law. Premises and would have itsshourseofrea would become a
whince
ch would As provided in 5123.39, the Cit service regulated
be sold or consumed at thehoursours during which beer ocr nnot adopt an
alcoholic beveragesmayAccordingly, any City regulation requiring sidewalk cafes located on
property to quit service prior to the service hours allowed b
app2ars to, be contrary to state law. public
bj3/1 Y 4123.49(2)(b�
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CITY
OF IOWA CITY
CIVIC CENTER 410 E. WASHINGTON ST. IOW,4I
C 1Y, IOWA 52240 (319) 356-5000
July 16, 1987
Mr. John Gillespie
American Bistro
121 North Linn Street
Iowa City, Iowa 52240
Dear Mr. Gillespie:
I have enclosed material which was furnished to the City Council this
past Friday regarding your request to establish a sidewalk cafe in
front of your restaurant. At the informal meeting on Monday, July 13,
the Council discussed this matter and directed the staff to leave the
ordinance in its present state which would prohibit your use of public
property for a sidewalk cafe.
If you have any questions, please give me a call at 356-5010.
Sincerely yours,
tephenAt ns
City Mana er
cc: Karin Franklin, Senior Planner
Marian Karr, City Clerk
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City of Iowa City
MEMORANDUM
Date: July 9, 1987
To: City Council
From: City Manager
Re: Vehicle Towing and Storage Contract
In September 1985 the City entered into a three year contract with Holiday
Wrecker Service for "vehicle towing and storage services" of impounded
vehicles and necessary City of Iowa City vehicle tows.
Due to a violation of contract terms brought to the City's attention in
June 1987, the contract with Holiday Wrecker Service is being terminated
and readvertised for bid. There will be no disruption of towing or stor-
age services during this period.
A new resolution and contract will be presented to you for your approval
at the July 28, 1987, Council meeting.
Please feel free to contact me with any questions.
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CITY OF IOWA
CHIC CENT R 41 CITY
j E 0 E. WASHINGTON ST. IOWA CITY, IOWA 52240 (319) 356-5CC0
July 7, 1987
Mr. Michael Brenneman
First Mennonite Church
405 Myrtle Avenue
Iowa City, Iowa 52240
Dear Mr. Brenneman:
Enclosed is a copy of a memorandum prepared by the City's Traffic
Engineer. This memorandum discusses the results of the questionnaire
which the City has sent to the neighborhood around Melrose Court.
This memorandum will be forwarded to the City Council for consideration
during their meetings of July 13-14, 1987.
Sincerely yours,
Stephe A�
City Manager
cc: City Council
James Brachtel, Traffic Engineer
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Mowa City
MEpR
AWDUM
TO!SteDATE: July 7, 1987
phen J. Atkins, City Manager
FROM: Atkins,
Brachtel, Traffic Engineer
RE: Mennonite Church Request to Remove Myrtle Avenue Island
The Mennonite Church of
Council requestingIOwa City has sent
the intersection f Mnsideration of a letter to the
Yrtle Avenue the removal of the islandlocatedCity
i su99ested that the residents and Melrose
their present attitude towardotheelrose Court beurt. In their letter the
Traffic Engineering island, canvassed to determine y
neighborhood 9 elvision conducted In March ti this
continues along Melrose Court a Postal questionnaireOf the
to support the to determine if the neighborhood's °
island.
Sixty-five questionnaires Pinion
Fifty-four of the questionnaires
out to g Property the returned were returnedttin
natin Questionnaires were o SixtY-nine owners
of
9 the turning prohibitions at the and Ortelimi-
favored the islands removal. 9 the island ce
The other 31 percent
The island and the
reduce the amount turning prohibitions that
was the intent of the of daily traffic that flows areinplace continue to
island's effectivenessCofnits'cont;teien in 9 Melrose
expressed interest {n this matter. Court. This
island maintaining s Performance and thesed upon the
and the turning prohibitionshbeisland, I would reco neighborhood's
kept in Place, mmend that the
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RE CE IV EDMAR231987
605 Brookland Park Drive
Iowa City, IA 52240
March 16, 1987
Mr. James Brachtel
Traffic Engineer
Civic Center
410 E. Washington Street
Iowa City, IA 52240
Dear Mr. Brachtel:
The island at the intersection of Myrtle Avenue and Greenwood Drive was installed
after many months of discussion and controversy. The
island were: reasons for installing the
1. There were more than six thousand cars per day on astreet that is onlyeighteen
feet at its widest point. This grossly exceeds its safe capacity.
2. Thousands of pedestrians walk along the street every day. The peak pedestrian
traffic exceeds the capacity of the rather narrow sidewalk, and as a consequence
many pedestrians walk in the street. This occurs most often when the motor
traffic is also at its peak.
3. Many of the students at Roosevelt Grade School walk along Melrose Court.
The pre-schools on Melrose Avenue take groups of preschool children along
Melrose Court to use the playground equipment in Brookland Park.
4. Before the stop sign and island were installed, there were occasions when speed.
ing cars could not negotiate the turn at the south end of Melrose Ct. As a
consequence they went into the Park or into the front yard of the adjacent
house. Fortunately there were no serious injuries in these accidents. On other
occasions cars would jump the curb and damage fences and shrubs in the front
yards of homes on Melrose Ct,
The installation of the island and the stop sign were considered to be the best
compromise solution to a very difficult problem. It has worked reasonably well, in
our opinion, and we would like to see the island remain in place. What has been
.1.
requested is to "unsolve" a problem without suggesting an alternate solution.
Sincerely yours,
ce: City Manager John and parlyne Neff
City Council
2
CITY OF
CIVIC CENTER1 O VV/"n, C I
410 E. WASHNNGTON ST. IOWA CITY, I T
IOWA 52210 (319) 356.5
July 2, 1987
Letter mailed to persons
on the attached list.
Ms. Adelia Kern, City Clerk
City of Tiffin
P.O. Sox 57
Tiffin, IA 52340
Dear Dee:
At their regular meeting of June 30
Iowa City directed that , 1987, the City Council of the City of
a ballot proposition be prepared for consideration
this helectorate
is letter isto advise you one-cent
theintent ofthe Cit o
local intetion s The Purpose of
the have the Johnson County Of
of Elections place this matterbeforto
ein option taxes, torate o advise you and aallownce iYou th adequateeopportulaws nityrtonplocal
repare
your own ballot proposition. The law requires each city or the county for
the unincorsales tax porated area to specify the level of property tax relief to be
l as
revenue. bIf you do notvenues specifysthelball the other usepropositionslanguageof thesforsytax
our
Jurisdiction in time for publication, Iowa City's form of ballot proposi-
tion would have to be presented to your electors. The County Auditor must
receive your form of ballot proposition by mid-July in order to publish as
� required b law.
is voted upon by allYou
communitiesaware,
inthe
the (county asorwelllocal
as heiouninx
corporated county areas.
As soon as additional information is available concerning the City of Iowa
City ballot proposition, it will be forwarded to you.
election will be held in OctIt appears that the
October, after consulting with County election
officials,
I would encourage you to have your city attorney contact the Iowa City
.a City Attorney,
concerng this matters at 356-5030, if you have any further ques-
tions
Sincerely yours,
t
� Marian K. Karr
City Clerk
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lne Di
City ofcLone TreCite Clerk
123 Devoe
Lone Tree, Iowa 52755
Lloyd Knowler, City Clerk
City of University Heights
207 Golfview Avenue
Iowa City, Iowa 52240
Arlys Hannam, City Clerk
City of Coralville
1512 7th Street
Coralville, Iowa 52241
Judith Grothe, City Clerk
City of Hills
Box 345
y Hills, Iowa 52235
t Mary Kae Yordi, City Clerk
1# City of North Liberty
y P• 0. Box 67
North Liberty, Iowa 52317
D. J. Lohrer, City Clerk
City of Solon
301 South Iowa Street
Solon, Iowa 52333
Margaret Reihman, City Clerk
City of Oxford
205 North Augusta
Oxford, Iowa 52322
Phyllis Simmonds, City Clerk
City of Shueyv17le
Route No. 1
Shueyville, Iowa 52338
Adelia Kern, City Clerk
CityCity of Tiffin
Box 57
Tiffin, Iowa 52340
Judy Osland, City Clerk
City of Swisher
66 Second Street
Swisher, Iowa 52338
Mr. Tom Slockett, County Auditor
P• 0• Box 1350
Iowa City, Iowa 52244
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L O C A L O P T I O N S A L E S T A X
THE MOST FREQUENTLY ASKED QUESTIONS
AND
THEIR ANSWERS
Prepared By:
Iowa Department of
Revenue and Finance
February, 1987
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INTRODUCTION
Local option sales taxes have been imposed by several
Jurisdictions since they were authorized by the Iowa General
Assembly in 1985. The Department of Revenue and Finance has
compiled a listing of the most frequently asked questions
about local option sales taxes to assist local officials and
retailers in taxing jurisdictions or in jurisdictions which are
considering imposition of the tax.
Since these questions are of general applicability and
the answers are not issued pursuant to a request for
declaratory ruling, they should not be used to bind the
Department in any legal proceeding. 701 Iowa Administrative
(! Code section 7.25.
Additional questions or clarification of the enclosed
information should be forwarded to:
I Taxpayer Services Section
Technical Services Division
Iowa Department of Revenue i Finance
Hoover State Office Building
P. 0. Box 10457
Des Moines, Iowa 50306
Telephone: 515-281-3114
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LOCAL OPTION TAX
VOTING - IMPOSITION, REPEAL AND RATE CHAN06.
The Secretary of State has administrative responsibility
associated with local option voting activities. Questions should
be addressed to the Secretary of State for confirmation. Since
the Department of Revenue and Finance receives frequent inquiries
regarding the imposition of local option sales taxes, the most
frequently asked questions and answers are listed below.
1. How is a local option sales tax imposed?
Local option sales tax is imposed by an ordinance of the
county board of supervisors following an election at which
a majority of those voting on the question favor imposition.
The tax is always a county tax; it is not a city tax even if
imposed in a city.
2. When can a vote on local option tax be held?
The local option tax can be voted on at either a general
election or at a special election. The special election
can be held at any time other than at a city regular
election. The question of repeal of the tax or of a
rate change can also be voted upon at a general or
special election.
low
ral
3. Are theelection ispheld ltouvote les tonfallocal foption esales rspecial
tax issue?
The vote cannot be held sooner than sixty days after the
publication of notice of the ballot proposition.
4. Since the local option sales tax is placed before the voters
following action by the county board of supervisors is the
tax county wide?
R The election to impose a local option sales tax is county
wide but the tax only applies in the incorporated areas.
a njouunincorporated
area county where
arlty voteforimpositionisreceived.
What happens when cities are contiguous to each other?
All cities contiguous to each other are treated as one
large incorporated area. The tax can only be imposed
if the majority of those voting in the total contiguous
area favor imposition of the tax.
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6. How does the issue of local option sales tax get on the
ballot?
There are two ways:
A. Receipt of a petition by the county board of supervisors
requesting imposition signed by eligible voters of the
whole county equal to 5 percent of the persons in the
county who voted in the last preceding state general
election.
B. By motion adopted by the governing body of a city
or cities or county for unincorporated areas repre-
senting at least one half of the population of the
county.
7. What must the ballot proposition specify?
The ballot must specify:
- the type and rate of tax.
- the date it will be imposed.
- the approximate amount of local option tax revenue
that will be used for property tax relief..
- a statement as to the specific purpose or purposes
for which local option tax revenue will be spent if
for purposes other than property tax relief.
Sample ballots are available from the Iowa Secretary of
State. A copy can also be found at 721 Iowa Administrative
Code § 11.4
8. What is the rate of local option sales tax that can be
Imposed?
The rate cannot be more than one percent (1%).
9. Can a local optionsales tax be repealed or the rate of tax
increased or decreased?
j Yes. The election on the question of repeal or of a rate
o. I change must be called and held in the same manner and under
ithe same conditions as the election which favored the impo-
sition of the tax. However, the question of repeal or
change Is voted on by the qualified voters of the areas of
the county where the tax has been imposed. Keep in mind
that the question of repeal or rate change can only be
t
placed on a ballot in the same manner set forth in
question 6.
10. What if a tax has been imposed in a
Portion of a and now another incorporated or unincorporated area uofythe
county wants to vote on the tax?
The criteria for getting the issue before the voters are
the same as set forth in question 6. However, the question
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of imposition can be voted on only by the qualified voters
of the area of the county where the tax has not been imposed
and not by all residents within the county.
11. Are there notification and other administrative requirements
that must be completed once the local option sales tax has
been voted, repealed, or the rate changed?
Within ten days following the election where local option
sales tax has been imposed, repealed, or the rate changed
the county must give written notice to the Director of
Revenue and Finance of the election.
In the case of imposition or repeal, but not rate change
a separate notice must be sent to the Director of Revenue
and Finance by certified mall at least forty (40) days
prior to imposition on repeal.
When a local option sales tax is imposed the county board of
supervisors must pass an ordinance and file a certified
copy with the Director of Revenue and Finance.
12. What happens if a county does not pass the local ordinance
as required by law?
The Linn county District Court in City of Walker et al vs.
Oxle_.,, et al, EQ 9310, June 4, 199 , ruled that
t e ori dinance is a mandatory ministerial task. Failure to
pass the ordinance will not delay the imposition of tax.
13. Will the Department of Revenue and Finance assist with the
drafting of an ordinance imposing a local option sales tax?
Yes. Sample ordinances can be obtained from the Department.
14. How long does a local option sales tax remain in effect
once it is imposed?
The tax remains in effect for an unlimited period or until
it is repealed.
15. Are thereany special rules relating to the imposition or
repeal of a local option sales tax?
Yes. A local option sales tax can only be Imposed beginning
Janusry 1, April 1, July 1, and October 1, following
notification to the Director of Revenue and Finanbe.
Repeal of a local option sales tax can only occur on
March 31 fo
notification nto3theSDirector ofetember 30�Revenue or eandmberFinancellowing
The notification must be made at least forty days prior
to imposition or repeal and it must be sent by certified
mail. Also see question 11.
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16. If there is a question whether two geographic areas are
contiguous, who will resolve the issue?
The issue must be resolved by the county board of
supervisors.
17. When are two geographical areae contiguous?
They are contiguous when their boundaries are in actual
contact or touching. Burd v. Board of Education of
Audubon Count , 167 N. .2d
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Audubon
x ev at al. i 1CY=kCr,
REVENUE ESTIMATES AND STATISTICS.
18. How can a locality estimate what amount of local option
sales tax it might receive?
ral state
s tax
theeDepartment sOfeRevenue aand ta bFinance. However,
local option sales tax and the state sales tax y locality Is Rhee from
differ in
imposition administration. For example, the local option
sales tax is imposed on goods delivered into n locality.
State sales tax statistics are kept on the basis of sales
made
merchantsin a
rentalty. Locl subjectatooltion sales
ocal option
hotel and motel tax or on the sale of natural gas or
electric energy in a city where these receipts are subject
to a users fee or a franchise fee, to mention Just a few
differences. Therefore, information obtained from the
Department of Revenue and Finance will have to be modified.
19. If a locality has made its own estimates, will the Depart-
ment of Revenue and Finance review them?
Yea. Oftentimes local officials are better economic
predictors and because they are familiar with the occupation,
PurchasingDepartment �Kill review nthe alogictternsand theovariablesThe
considered in compiling the estimate.
20. Can a locality receive information to make local option
sales tax estimates based on activities of specific retail
establishments in a community?
The Department can provide aggregate information in moat
cases. However, the Department is bound by confidentiality
statutes and it cannot release information which would
identify sales made by a retailer or which would otherwise.
Jeopardize the confidentiality of tax returns or return
information.
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DISTRIBUTION OF LOCAL OPTION TAX FUNDS,
21. How soon after a local option sales tax is imposed will a
locality get its money?
The local option sales tax is remitted to the Department of -
Revenue and Finance on the quarterly sales tax report. The
quarterly sales tax report is due at the end of the next
month following the end of the calendar quarter. The
reports have to be processed and the local option galea tax
111 The isinformation has to be subjected to a distribution formula.
who has fifteenndaysttonwritelanddmailtaestateewarraTreant. The
administrative process takes approximately sixty days if
other problems do not arise. A Jurisdiction that imposes a
local option sales tax on January 1 should receive its first
check around July 1 and then each quarter thereafter.
22. Will a Jurisdiction in which the tax is imposed receive the
actual amount of tax collected by merchants in the locality?
al
n tax
placedhinlacspecialOdistributionted fund. Theacouty is
fundnIs diatri-
j buted on the basis of population and property tax levies.
I 23. How often is local option tax distributed to a locality?
The statutes require that the Director of Revenue and
Finance must certify local option sales tax, interest,
and penalties to the Treasurer of State quarterly.
24. Under the distribution formula is it possible for an
incorporated area to receive a disproportionate share of
I local option tax actually collected from its residents?
Since
all local sales
deliveriesinto aJurisdictionimposingathectaxeareith
deposited into a single fund and then distributed on the
basis of population and property tax levies the possibility
of a disproportionate distribution exists.
25. How does the distribution formula work?
I
Each county's account is distributed on the basis of
Population (75 percent) and property tax levies (25 percent).
The population factor is based on the most recent certified
federal census and the property tax factor is the sum of
property tax dollars levied by boards of supervisors or
city councils for the three years from July 1, 1982, through
June 30, 1985. The property tax data is compiled from
city and county tax reports available in the State Department
Of Management. Only population and property tax levies of
the Jurisdiction ,imposing the tax are used in figuring per-
centages.
me
The actual distribution is computed as follows:
Dm distribution for the taxing jurisdiction.
P* jurisdiction percentage of the population.
V4 jurisdiction percentage of the property tax levied.
Z' the total collections for the county in'which the
Jurisdiction is located.
i
D' (.75xPxZ) +(.25xvxZ)
Examples of an actual distribution can be obtained from the
Department. They can also be found at 701 Iowa
Administrative Code 5 107.10
26. Is the property tax portion of the distribution formula a
fixed amount?
Yea. The factor is the sum of property tax dollars levied
for the three years from July 1, 1982, to June 30, 1985.
Once the amount is determined, it will not change.
27. It is possible for a jurisdiction in which a local option
tax was not imposed to receive a distribution of local
option tax money?
No. Only the jurisdictions in which the tax Is imposed can
participate in the distribution.
28. Are there any adjustments made to the quarterly remittance i
of local option tax prior to distribution?
Adjustments are possible. For example, local option taxes
can be refunded to vernmental units
posed
materials associated with construction ip erects. on
Erroo' Ij collections can occur which are also subjecttorefund.
Amenneoua
i Idsales
tax
also
f
moostlikelybeidentified afterdistributions forangiven
ll i period have been made. Therefore, account adjustments
will be necessary.
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29. Who will receive the distribution check?
The Treasurer has 15 days following certification by the
Director of Revenue and Finance to remit the distribution
of tax to each area in which the tax is imposed.
In cases of city imposition the check is made out to the
city. In cases of county imposition, the check 13 made
out to the county.
30. Must local option sales tax money be used for property tax
relief
No. Local option sales tax received by a city or a
county may be used for any lawful purpose. However,
the ballot proposition must designate the approximate
amount, if any, that will be used for property tax
relief and it must contain a statement of the
purposes for which the local option sales tax revenues
will otherwise be spent.
31. What happens to local option tax that is collected in error
or Is subject to refund claim?
As noted, adjustments will be made in the current quarter's
distribution. Local option tax monies, penalties, or
interest received or refunded 180 days after the date a
local option tax is repealed, are deposited into or with—
drawn from the state general fund.
32. What happens to local option taxes which are collected
but it cannot be determined which county is the origin of the
money?
The funds will be allocated to the counties which might
possibly be entitled to them on a basis of special rules
filed by the Department. These rules base the distribution
on population.
PUBLIC RELATIONS
33. Once local option sales tax is imposed, how are the
merchants informed?
The Department will mail a special notification to all
merchants located in a taxing ,jurisdiction. This mailing
will also include a new sales tax table which incorporates
the state tax rate and the local option tax rate.
In addition, the Department regularly mails a Business
Newsletter to all retailers holding a sales tax permit and
the newsletter will contain local option tax notification.
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34. Are there other forme of notification?
Yee. Articles routinely appear in the Director's Navajo
certified public accountants, and attorneys ttera
which are distributed to subscribing accounting practitioners,
businesses. In addition, the Department will uassist
the
n y
plus
print, radio, and television media with info
issuing press releases and agreeing to irmation by
nterviews.
35. Will the Department assume any responsibility for
reprogramming computer and cash registers for merchants in
a jurisdiction imposing a local option tax?
No. The merchant Is responsible for all programming changes.
36. What happens if a merchant fails to collect local option
tax or dust refuses to collect the tax?
If a
TaxpayerbServlcearSecor a question arises, please call our
merchant or otherwise Investigateanycomplaints.
We will call the
the Department audita for state sales taxitaWhenever
for local option taxes. The penaltiea associated with the
lso audit
nonpayment of local option sales tax are the same as those
for state salsa tax.
STATE SALES TAX AND LOCAL OPTION SALES TAX RELATIONSHIP.
37. Are local option sales taxes imposed on the same items as
state sales tax?
Oenerally yea, but there are exceptions. A local option
sales and service tax is imposed on the same basis as the
state sales tax. However, local option sales taxes cannot
be imposed on:
- the sale or rental Of agricultural machinery and
equipment and depreciable replacement parte,
industrial machinery and equipment and replacement
parts, and certain computers subject to special
refund provisions from July 1, 1986, to June 30, 1987.
sale Of
fuel enerally
toPropel ovehicles sub,�ectctolregistration. used
- room rentals subject to local option hotel/motel
tax.
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-9-
- sale of natural gas or electric energy subject to
a city or county imposed franchise fee or users fee.
- the sale of lottery tickets and receipts from other
games conducted by the state lottery.
38. Are local option sales taxes imposed on care and trucks?
No. Vehicles subject to registration are subject to a
use tax under Chapter 423 of the Iowa Code rather than
a state sales tax. However, the receipts from the rental
of cars and trucks can be subject to local option tax.
Also, sales of parts and services by auto dealers
would be subject to tax.
39. Can a county with a local option sales tax impose the tax on
items and services not subject to state sales tax?
No. A local option sales tax cannot be imposed on any
property or service not subject to state sales tax.
40. When local option sales tax is figured is it imposed
"on top" of the state sales tax?
No. The amount of the sale for purposes of determining
amount of local sales tax does not include any amount of
state sales tax.
41. Do retailers have to obtain a special sales tax permit In
order to collect local sales taxes?
No tax permit other than the state sales tax permit is
required. In addition, no other special permit can be
required by local officials.
42. Do retailers have to remit local option sales taxes with
their bi-monthly or monthly sales tax deposits?
No. Local option taxes are remitted on the quarterly sales
tax report which contains special local option tax reporting
information. If a retailer wishes to deposit local option
taxes along with state sales tax with the bi-monthly or
monthly deposit it will be accepted.
43. How does a retailer know when to collect local option sales
taxes?
Local option sales tax can only be imposed on the sales of
tangible personal property delivered into a jurisdiction
where a local option sales tax is imposed. Delivery is the
taxing event. For taxable services, local option tax is
imposed if the service is rendered, furnished, or performed
within the tax imposing jurisdiction.
.P'
-10-
44. If a resident In -a local option tax jurisdiction buys
something in a city that does not have a local option
tales
tax, does that mean
tax? that they avoid paying the local option
Maybe. If a resident of a taxing jurisdiction takes
noInoptionstnx canor tbe he mem in a non -taxing jurisdiction
seller delivers it to the posed. However, if the
t option tax jurisdiction thenrtheeseller mwho usts collecIn a toloc
option tax.
local
45• What if under the above facts the seller doe's not
make an actual delivery but sends the item through the mails
or by common carrier to the purchaser? physically
No local option tax would be collected unleaa the seller
is otherwise doing business in the tnxing jurisdiction.
I 46. What do you mean b
Jurisdiction"? Y otherwise doing business in the Faxing
1 The seller has a store in the taxing jurisdiction, maintains
Property, maintains some sort of office, utilizes a
f for or salesperson in the taxing jurieolioi-
her own ediotlon, or transports
dictionywithhis
somerregularitvehicles Into the taxing juris-
Rexists between the taxis y' If any minimum connection
seller can be required to collectclocslaoVtion salesthe taxthe
es
'
even if the deliver
common carrier or by i° made into the taxing jurisdiction by
� Y mail.
47. Whathappens if the seller is located in a taxing juris-
whereoa
nond itemotaxnhnabeen imposed?
eo a jurisdiction
Since
or local Option tax
event,fno local option tax can be imposed on n
Purposes delivery is
wthe taxing
here delivery is made into a non -taxing Jurisdicransa
tion6tion
48. This delivery issue seems pretty complicated. Are there any
j special guidelines that can be followed?
r The Department has published a aeries of examples explaining;
the delivery issue in more detail which can be found at the
� end of this
examples can pbelication directed toQuestions
not covered by the
Department.
� 49. Are there other prvisons
f local option salesotaxi
thataarecoft
interest?he collection of
The place of sale from vending machines is the location of
each individual vending machine. Local option tax is
Imposed on vending machine sales in the taxing Jurisdiction.
.V'
-11 -
If a retailer In a taxing jurisdiction purchases items for
resale or processing and later withdrawn them from inventory
for other purposes, the local option tax is imposed
regardless of where the item was purchased.
Owners, contractors, subcontractors, or builders purchasing
building materials, supplies, and equipment for use in a
construction project within.a taxing jurisdiction must pay
local option sales tax on these items if they take delivery
in the taxing jurisdiction.
Contractors, subcontractors, or builders who are also
retailers in a taxing jurisdiction must pay local option
tax when they withdraw building materials, supplies, and
equipment from inventory for construction purposes even
If the construction project is outside the taxing jurisdiction.
Manufacturers of building materials located in a taxing
jurisdiction who are principally engaged in manufacturing
and selling building materials and who withdraw them from
inventory for use in a construction contract must pay local
option tax. If the construction contract is within Iowa,
the tax is computed on fabricated cost. If the contract is
outside Iowa the tax is computed on the coat of materials.
50. What if a contract to construct a building or to purchase
tangible personal property is entered into prior to the
imposition of local option tax, but actual erection occurs
after the local option tax is imposed?
Since delivery is the taxing event it makes no difference
when the contract is signed or where it is signed. If
tangible personal property subject to state sales tax is
delivered into a jurisdiction after the date local option
sales tax has been imposed, local option sales tax is due.
If a taxable service is rendered, furnished, or performed
after the date local option sales tax has been imposed,
local option sales tax is due.
51. Now is local option sales tax imposed on services?
Local option sales tax is imposed on any service subject
to state sales tax which is rendered, furnished, or
performed within a taxing jurisdiction.
52. Does it make any difference if the service is contracted for
outside the taxing jurisdiction?
No. Local option tax is due on all taxable services
performed in the taxing jurisdiction regardless of where
the contract was entered.
/O,4
.a1
-12-
53. What if there is a single contract and services are performed
both within and outside a taxing Jurisdiction?
The local option tax ie imposed if the contract is sub-
stantially performed in the taxing Jurisdiction. However,
if service charges are separately stated, separately
billed, and reasonable in amount and can be distinguished
between those performed In the taxing ,jurisdiction and
those performed outside the taxing Jurisdiction, tax in only
imposed on services performed in the taxing Jurisdiction.
54. How is local option sales tax computed on rented or leased
property?
The general rule is that payments associated with periods
when the property Is used within a taxing Jurisdiction
are subject to local option tax. Motor vehicle, recreational
vehicle and recreational boat rentals where state sales tax
is imposed are subject to local option sales tax only if
pursuant to the rental contract, possession of the vehicle
or boat is transferred to the customer within the taxing
Jurisdiction and payment is made within the same taxing
Jurisdiction.
55. Are there special rules relating to utility payments?
Yee. Delivery of gas and water, electricity, heat,
communication and cable television to an address in
a local option taxing Jurisdiction are subject to tax.
However, if the Jurisdiction imposes a franchise fee or
users fee on the sale of natural gas or electric energy, no
local option tax can be imposed on the sale of natural pas
or electric energy.
56. What about telephone credit card calla made outside a
taxing Jurisdiction and billed to an address within a
taxing Jurisdiction?
.Assuming that it is an intrastate call (within Iowa) local
option tax would apply if the call is billed to an address
within a taxing Jurisdiction.
57. Do cable television franchise fees imposed by a local
Jurisdiction exempt cable television charges from local
option taxes?
No. Only franchise fees and users fees for natural gas
and electric energy trigger the exemption.
58. What happens when an Stem is purchased outside Iowa and
brought into Iowa by the purchaser. Would local option
sales tax be due?
/o/4
-13 -
No. These transactions are subject to a consumers use tax
j for state tax purposes. Local option sales tax can only
be imposed when state sales tax is applicable.
I
59. How are chargee for utility services aubjected to local
option sales tax when there are different billing dates
and billing cycles?
Since the billings may occur before or after rendering of
the service is actually made, for administrative purposes,
local option taxes and state sales tax are imposed on a
"billing date" instead of a delivery date.
60. How are charges for non-utility taxable services subject to
local option sales tax when the service is performed or par-
tially performed in one period and billed in a different
time period?
The date that the services are rendered, furnished, or per-
formed Is the taxing event and that determines if or when
it local option sales tax should be imposed. See question 43.
/o/6
.v
City of Iowa City
- MEMORANDUM _
T0: City Council
THRU: Steve Atkins, City Manager
FROM: Larry Donner, Fire Chief',
DATE: July 8, 1987
RE: Ladder Truck Purchase
The Fire Department has been working with Purchasing and the Equipment
Division since early May to write specifications, review bids, and coordinate
Purchase of the new ladder truck included in the FY 88 Budget.
We four bids for the truck. Upon review, the decision has been made to award the
bid to Grumman Emergency Products Incorporated. When all the bid options ed
required to meet Iowa City's bid specifications are taken into account,
Grumman's bid is the lowest. We anticipate delivery April 15, 1988.
In addition to the truck itself, the miscellaneous equipment necessary to put
the truck into service was also bid to various vendors.
lowebidnonreachvedos rthis individualppiece' Ofemi/scellaneousiequipmthe ent,vendor with the
We received bids from
We are curto rently getting bid estimates to modify one of the overhead doors at
Station
withtanyhofhtheht Of truckshe new bid, will
k. This beforecompletedkinwthehfallid
before winter sets in.
The ladder truck and necessary equipment came in $15,000 under budget. While
Council budgeted $451,517 for the project the cost to the City will be
$436,501. It is our opinion that the low bidder also produces the best piece
of apparatus for our needs. We are obviously pleased with the outcome.
A brief cost breakdown follows:
- Grumman 102' Aerial Platform
$402,301.00
- Miscellaneous Equipment
28,200.00
- Inspections
- Overhead Door Modification 2,000.00
4,000.00
TOTAL COST
$436,501.00
/D, 7
Ladder Truck page 2
f
A summary of the bids follows:
r
Vendor
Effective
Reach Base Bid with
Emergency One
Bid Necessary Options I Lr ,
adder ToweIncorporated 100, $408,522 $408,522
Pierce 95, $417,024 $417,024
Grumman 102 $399,299 $403,199
$393,561 $402,301
While all the vendors were asked, only one offered a discount on price if the
City of Coralville purchased a truck at the same time. Pierce Manufacturing
offered to reduce the price of their unit by $3,700 if both Cities ordered by
July 15, 19is This option was not selected for two reasons.
Coralville is not ready to commit to a purchase at this time First
Grumman . less expensive per foot of reach even with the proposed Pierce
discount. , and second, the
In addition, we will be opening bids to sell the City's 1947 ladder truck in
mid-August. We expect to realize $2,000 to $3,000 from this sale.
If I can provide additional information, please let me know.
cc. Ray Wombacher
Cathy Eisenhofer
Jeanne Somsky
Terry Reynolds
I
1017
City of Iowa City
MEMORANDUM
Date: July 9, 1987
To: City Council
From: Doug Boothroy, 4irector,sing nspec ion vi es
Re: Special Vehicle- Progress Report
As you know, a committee of three residents having vary•�g interests in
regulating recreational vehicles, a Council representative d a representa-
tive of the Planning and Zoning Commission have been meeting since early June
to draft an ordinance which would regulate larger vehicles parked on private
property.
Except for a provision which would prohibit the storage of a special vehicle
within a vision triangle at the intersection of a drive with a sidewalk, the
Committee has drafted an ordinance which represents the consensus of the
Committee members. While the Committee agrees in general with the concept of
a vision triangle, members are not in agreement with respect to the appropri-
ate dimensions and location of the vision triangle. The Committee will
continue to work toward resolution of this issue.
The recreation vehicle representatives to the Committee anticipate discussing
the draft ordinance with recreational vehicle owners at a meeting which will
be scheduled in September.
If you have any questions concerning this issue, please do not hesitate to
contact me.
bj4/2
.Y•
.a•
City of Iowa City
MEMORANDUM
DATE: June 17, 1987 nr�,
TO: Steve Atkins, City Manager 4
FROM: Chuck Schmadeke and Ed Brinton
RE: Water Division - Personnel Needs Assessment
The Water Division, in the past three years, has experienced increased scrutiny
from State agencies and a concerned public regarding sludges discharged into
the Iowa River, chemicals used in the water treatment process, chemicals removed
or not removed as part of the treatment process, and nitrate levels present
in the City's drinking water. The demand for high quality, good tasting,
odorless and colorless drinking water is increasing while the raw water quality
is continuing to deteriorate through surface water and groundwater
contamination. In addition, the ability to measure water quality and identify
various undesirable chemicals is becoming more sophisticated, thereby requiring
more reliable control over the water treatment process and continual
investigation of processes to remove biological and chemical contaminants.
There is an increasing demand upon the Water Superintendent for time and energy
to devote to these technical water quality and treatment issues. The current
staff is not able to meet these needs. The Water Division proposes to expand
the role of the Assistant Water Superintendent to meet this need. The person
currently serving as Assistant Water Superintendent should be reclassified as
Senior Maintenance Worker - Plant.
As a result of the above, the Public Works Department recommends reactivating
the position of Senior Maintenance Worker - Plant, which existed through FY86
when the position was eliminated in favor of an additional Treatment Plant
Operator position. Public works also recommends eliminating a Maintenance
Worker II Water Service position. These changes will not add any additional
employees to the Water Division staff but will add additional expertise at
the water treatment level. The estimated additional annual cost of these
changes is $15,000 per year.
The current and proposed Water Division permanent full time employee levels
are as follows:
Current Proposed
Water Meter Reader
2.00
Water Meter Reader
2.00
M.W. I - Water
2.00
M.W. I Water
2.00
M.W. II - Water Service
3.00
M.W. II - Water Service
2.00
M.W. II - Water Meter Repair
1.00
M.W. I1 - Water Meter Repair
1.00
Asst. T.P.O. - Water
2.00
Asst. T.P.O. - Water
2.00
M.W. III - Water Office
1.00
M.W. III - Water Office
1.00
T.P.O. - Water
4.00
T.P.U. - Water
4.00
M.W. III - Water
3.00
M.W. III - Water
3.00
Sr. M.W.-Water Cust. Service
1.00
Sr. M.W. - Water Cust. Service
1.00
Sr. M.W. Water -Distribution
1.00
Sr. M.W. Water - Distribution
1.00
Asst. Supt. - Water
1.00
Sr. Maintenance Worker - Plant
1.00
Water Superintendent
1.00
Asst. Supt. - Water
1.00
Water Superintendent
1.00
TOTAL
22.00
TOTAL
22.00
/ of
.P'
City of Iowa City
MEMORANDUM
Date: July 9, 1987
To: City Manager
From: Personnel Administrator,, /itciJ
Re: Central Business District Tem
porary Position
The Department of Parks and Recreation has provided maintenance and upkeep
for the downtown area for a number of years. The CBD Division of the
Department consists of a full-time Maintenance Worker III who is assisted
by temporary employees. Since 1984 one temporary position has been filled
by the same person working in a full-time capacity while maintaining
temporary employment status.
The AFSCME Union has protested that this position is, in essence, equiva-
lent to a full-time position with the exception that the employee is not -
receiving full employee benefits. The Union president again contacted me
recently expressing his concern about the situation. Upon review of the
applicable contract provisions, I must agree with his position that, if we
are going to continue to have this employee work full-time, we should make
this a permanent position and give the employee the same benefits received
by other City employees.
Under the Union contract the definition of a temporary employee is one who
regularly works less than 20 hours per week or in a position lasting less
than nine months. While there are some provisions allowing employment
beyond nine months provided vacation and sick leave are given, the intent
clearly was to limit the use of temporary employees and to be fair to
those employees.
Following discussion with the Parks and Recreation Director, I am recom-
mending that this position be made a full-time Maintenance Worker I posi-
tion. This will enable us to maintain our current level of service. The
alternative is to lay this person off which will result in a deterioration
of services to the area.
The additional annual cost for FY88 to make this position permanent is
$6,800.
SS/sp
1987 CITY ELECTIONS
AUGUST 23•• FIRST DAY FOR CANDIDATES TO FILE IN
THE
OF THE CITY CLERK [376.4 - FALLS ON SUNDAY]ICE
SEPTEMBER 17"'+ ,•,,,,,,,, LAST DAY FOR CANDIDATES TO FILE IN
Pt
THEOFFICE
OF THE CITY CLERK [376.4 ] CITY CLERK
DELIVERS ANY PETITION
t
QUESTIONS THAT SHOULD
BE ON BALLOT TO THE COMMISSIONER
SEPTEMBER 18
BY 5:00 P.M.
.......... CITY CLERK DELIVERS ALL NOMINATION PETITIONS TO
THE COMMISSIONER BY 5:00 P.M.
SEPTEMBER 21
[376.4]
LAST POSTMARK DATE FOR POSTCARD REGISTRATION
FOR PRIMARY ELECTION,
SEPTEMBER 22
IF APPLICABLE [48.3]
..., LAST DAY TO WITHDRAW BY NOTIFYING THE CITY CLERK
IN WRITING [376.4 6 44.9].
SEPTEMBER 25
.......... REGISTRATION CLOSED FOR PALMARY ELECTION, IF
APPLICABLE
[48.11].
OCTOBER 1
•••••••••• CAh1PAIIN FINANCE DISCLOSURE FILING DATE (5 DAYS
BEFORE CITY PRIMARY)
[56.6(1)(d)],
OCTOBER 6
.......... PRIMARY ELECTION, IF APPLICABLE [376.7],
. OCTOBER 8
.......... CANVASS OF PRIMARY ELECTION NOTES, IF APPLICABLE
[376.7).
OCTOBER 19
LAST POSTMARK DATE FOR POSTCARD REGISTRATION
FOR
REGULAR CITY ELECTION [48,3].
OCTOBER 23
.......... REGISTRATION CLOSED FOR REGULAR CITY
[48.11]. ELECTION
OCTOBER 29
.......... CAMPAIGN FINANCE DISCLOSURE FILING DATE
(5 DAYS
BEFORE CITY ELECTION) [56.6(1)(d)].
NOVBMER 3
.......... REGULAR CITY ELECTION DAY [376.1].
NOVEMBER 9
.......... CANVASS OF REGULAR ELECTION [50.24].
.o•
Signatures required on nomination petitions: 164 -- At Large
101 -- District A
122 -- District C
i+ Signatures required on petition questions: 2500,
.Y'
SOUTHEAST IOWA
MUNICIPAL___
' �iAGVFi=
r
• PRESIDENT
MICHAEL KATTCHEE
Mayor ofCoralville
• VICE PRESIDENT
DICK WALTMAN
Mayor ofMwanint
• DIRECTORS
LEROY PETERSON
Counrilmember of 0ikaloma
JERRY RIGDON.
Counellmember of Burlington
JOAN MATTINGLY
Couneilmember of Centerville
THOMAS HART
Mayor of Devenport
• IMMEDIATE PAST PRESIDENT
C. A. WILLIAMS, JR.
Mayor of New London
• SECRETARY -TREASURER
MARTIN E. GAMES
Clerk of Centerville
SOUTHEAST IOWA MUNICIPAL LEAGUE
BOX 578 • CENTERVILLE, IOWA 52544
Attention: Southeast Iowa City Officals &'Associate Members
The July, 1987 Meeting for the Southeast Iowa Municipal
League will be held on Lake Rathbun (Iowa's Largest Lake)
with the Cities of Mystic, Moulton; Moravia, and Centervill
serving as host cities:
Meeting Date: Wednesday - July 29,1987
Where: Southfork Ship'N Shore Restaurant on
Lake Rathbun (Map Enclosed)
For those able to arrive early, an excursion boat ride on
Lake Rathbun will leave the Ship'N Shore Restaurant at
4:00 P.M. and return to the restaurant for the social:.hour.
(No charge'fof the excursion)
Social Hour: 5:30 P.M.
Prime Rib Dinner: 6:30 P.M. (Coat - $9,50)
Program:"Variable Rate G.O. and Revenue Bonds"
Carleton D. Beh, Jr.
Managing Director
Piper, Jafray & Hopwood
1
"Risk Management Services Avaiable to Iowa Cities
David M. Murphy
Risk Manager
Iowa Department of General Services
All City Officals and Associate Members are Welcome,
Sincerely, Q�
I' U.LANrJI �j .`,AI�Lw/1-�
Martin E. Games
----------------------------------------------Secretary/Treasurer----
To facilitate planning, please fill out and mail (or telephone) by
July 24th your reservations.
Send Reservations to: City of Centerville Att: Martin Games
Box 578
Centerville, Iowa 52544
Phone: 515-437-4339
Number of reservations for boat ride & meal
Number of reservations for meal only
City ai Associate Member
/0.q IL
.01
PLANO
; CENTERVIUE
,o•
City of Iowa City
MEMORANDUM
Date: July 6, 1987
To: Mayor William J. Ambrisco and City Coufilm bers
From: Terrence L. Timmins, City Attorney
.....+,,...-.....4
Re: Update
1. Recruitment of Assistant City Attorney
The application deadline for the Assistant City Attorney position is
Friday, July 17. Interviews will commence during the first week in
August. The interview format will include interviews by me, Police Chief
Assistant T
nt City Attore Chief rney DickC BoTileRights Specialist Phyllis Alexander and
1 will meet with that group to sharetimpressi ns.the of the interviews,
I hope
recommendation to you at the first or second Council inbrin
At this point, we have 21 applications for that position,
2, Prosecution of Ordinance Violations in the Tn+..;�,.._.,. .
new cc,c
The prosecution of City ordinance violations is a task that had been
assigned to Assistant City Attorney David Brown, That task is obviously
one which we must continue to perform until David's replacement is ap-
pointed, The Legal Department was fortunate in obtaining an intern from
the College of Law this summer, and that individual
obtained quite a bit of experience assisting David in'tJimhe Claypool, has
cases in Magistrate's Court. Mr, Claypool's law school internshipnadf
miser has agreed that he can functi
mainder of his internshipon as our prosecutor during the re -
of August. After that, which would take us up through the first week
Dick and I will , we will have to make other arrangements. While
likely have to step in on occasion to handle this task,
it is not something that we will have time to do on a regular basis,
especially considering the additional workload we will be picking up with
David's departure, I have, therefore, been attempting to retain a local
attorney to function as prosecutor in the interim on a temporary, part-
time basis. Fortunately, there appears to be a number of first and
second year law graduates available in the community
prose-
cuting
experience in the County Attorney's internsh0oobam obtained prose -
viewed one such individual last week and with your approval it inter-
individual
myintention to hire her. I'll bring it up again during
meeting for discussion, the July 14 Council
Russell's Salvage - Old 218 South
The City and Mr. Russell are negotiating with an eye toward resolution of
this matter. We have told him staff would reconmend rezoning of the
easterly part of his property to I-2, thereby allowing use as a junk
/Do? 3
K,
yard, if he applies for rezoning and pays the appropriate fee. Further,
he must provide screening to at least comply with current requirements.
In short, we hope to accomplish the following:
1) Rezone the property from I-1 to I-2 but exclude storage of junk or
salvage materials on the westerly 300 feet of the property.
2) As soon as possible, have Russell install screening materials meeting
L' the requirements of Code of Ordinances Section 36-55. That means
solid screening and limited stacking of junk.
3) Have Russell establish a 15 -foot fire break around the inside perime-
ter of his property.
In April the HIS staff filed charges against Russell, and we have contin-
ued that during discussions with Russell's attorney, JayHonohan.
F 4. Youth Homes, Inc.
)
As you know, several neighbors have appealed the Board of Adjustment
decision granting special exceptions to allow establishment of Youth
Homes operation.WeplanexpediteEvans tthetand matterrtouthe extent ntmorequDick
arkin p p
Boyle will be handling that appeal. possible.
5. Copyright License for Arts Fest
After negotiating with the BMI representative, I was able to convince him
that he should give the Arts Fest sponsors a festival license, which
requires the payment of a fee equal to 1% of the paid entertainment 1
performing copyrighted music. performers and bands playing copyrighted i
music were paid a total of about $2500, which means that the total copy-
right license fee for the entire event will come to only $25.00.
ado about very little. Much
bj3/5
i /D•Z3
.a•
City of Iowa City
MEMORANDUM
To: City Council
FROM: City Manager
RE: Miscellaneous
OAT': July 8, 1987
1. CelebrateI_ owa City. The Chamber of Commerce has scheduled this
celebration for September 12. They plan to expand the program and
conduct most of the activities on the Plaza.
2. Iowa City Tax Abatement. The attached table summarizes the use of
tax abatementthin Iowa City. This information is prepared by the
City
now constructionTof eligiblhe enreallestate. In 1987appies only to athereuweredsixby
applicants for tax abatement with five meeting requirements for
approval. The City Assessor determined that the City Carton Company
project did not qualify; the Company did not appeal.
3. Transit Staff Reductions. With the reduction in transit services,
nine full-time employees were to be laid off. Through attrition,
working with other departments, and schedule changes, no full-time
transit employee layoffs occurred. Five persons went from full to
three-fourths time, one was promoted to another position, one was
transferreemplod
trap iier twerela
department
aidyoffand two resigned. Four
4. Local 0 tion Sales Tax Revenue Estimates. Attached.
,D0?
Em
II
I
r
I
1
Applicant
Nl l lard Warehouse
2710 Hwy, 6 East
1
Plumbers Supply Co,
2020 S. Riverside Or.
MacBride Addition
2325 Heinz Road
Economy Advertising
2800 Hwy, 6 East
Gringer Feed 6 Graf
2114 Old Hwy, 218 South 1987 Industrial
136,950
Blaming Prairie •
Warehouse 1987 Conmercla[
. I Olstr lbutlon 125.060
Center
i Sheller Globe Corp, 1987
2500 Hwy, 6 East Industrial 64,900
'�--
'First year of texas Paid on 1mprovemen 5,952 12,114
t. TOIAlS i4,521,350
Italcu to ted by; Assessed Value x f Ex
[751 In�Year Ix Rollback AdJustment x Tax Rate for lave City
601 In Yeartlon 2 (99879482 (or 11110.60932
45Z 1n Year 3 1986-87 only) assessed value$11^000
30% In Year 4 1986-87; $11.54919
` 151 In Year 5] In 1987.881
d,
O
t
r
1,984 5.888
TAI ARATEIENT IN IOWA CITY
Year of
Type of
Assessed Value
AppIlcatlan
property
Adde%mv�t flow CI! as Savin s to Fl,.l
Ima City Tax
1985
Cammouse l/
$486,440 —'
Paid b Firm an I ra„�t
1986
Warehouse
3,824 3,370
� —
1987
338,800 2.934
1.274 2.248 �-
1985
1,375,880
•
978
Cceaierc la l/
Distribution
270,690 2,128 1,876
Center
710 1,250
1986
Industrial
288,940
2,502
1986
Industrial834
1987
200,000 1,732
1.234,570
578
2114 Old Hwy, 218 South 1987 Industrial
136,950
Blaming Prairie •
Warehouse 1987 Conmercla[
. I Olstr lbutlon 125.060
Center
i Sheller Globe Corp, 1987
2500 Hwy, 6 East Industrial 64,900
'�--
'First year of texas Paid on 1mprovemen 5,952 12,114
t. TOIAlS i4,521,350
Italcu to ted by; Assessed Value x f Ex
[751 In�Year Ix Rollback AdJustment x Tax Rate for lave City
601 In Yeartlon 2 (99879482 (or 11110.60932
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FEE STUDY
FOR
CITY COUNCIL
OF
IOWA CITY
BY
FINANCE DEPARTMENT
JUNE 1987
/D.q.f
INTRODUCTION
This report is an update of the Fee Study presented to the City Council in
October 1985. That study recommended several increases in fees and some new
fees for the purpose of relieving property taxes. All charges have recently
been reviewed again, and recommendations are made for selectively raising
fees so that users pay for the inflating costs of the services in demand.
k
"'Financial Policies" used in preparation of the City's budgets state that
fees and charges will be set to cover "all or part of the related costs of
providing the service." and that "The City will review fees and charges, at a
minimum, on a bi-annual basis." This update is being prepared two years
after the last review. These recommendations could be implemented by Septem-
ber I. The review of fees and charges will be incorporated into budget
preparation in the future so that fee adjustments will be planned in the
operating budgets and implemented July 1 of each fiscal year.
This report contains 1) an explanation of the study, 2) schedules of revenues
which show the overall effect of the recommendations, and 3) a detailed
listing and description of each recommended fee increase.
The general rationale for each recommended rate takes into consideration
several items. First, the fee is set to cover the direct costs that are
identifiable. Second, if the charge is intended to penalize abusers of
regulatory processes, the rate should be higher than the costs. Third, in
those areas where the community as a whole benefits from the service pro-
vided, the fee covers a reasonable portion of the costs with property taxes
funding the remainder. Finally, where the direct costs are difficult to
identify, the fees are intended to fund a portion of the operating costs of i
the division and are set at a rate to maintain that level of funding by
increasing at the same rate as those costs.
All recommendations were reviewed by the departments and are supported by the
° respective departments unless otherwise indicated.
i
.Y'
THS
1. FEE INCREASES:
The data used in this fee study include current descriptions, costs
of services, and suggestions from departments. The descriptions tell
the current fee structure and the year it was established, Costs were
recalculated on FY88 budgeted salaries for the labor hours and in-
flated prices on supplies and equipment. Department and division
personnel provided suggestions on both increasing fees and also on
new fees that should be considered.
In the General Fund, fees recommended to be raised are generally
those with identifiable costs
where
possible the total direct cost ofservice fee finances as nearly as
increases to charges like Departments
Parking suggested no
animal licenses and fines, police escort services,
Plots.
animal impoundments, Urox copies, and garden
No recommendations to raise fees are made for the Enterprise Funds.
1. Parking fees were raised in February 1986. Through maintain-
ing current fees, the City's bond coverage requirements are
satisfied. It is anticipated that parking revenues should
increase.
I2. Sewer and water fees were examined in rate studies prepared in
i
1986. A plan was developed to raise sewer and
annually for three consecutive water rates
operat-
ing costs and obligations of the bond in order to meet build
the wastewater treatment issues sold to build the
the water Plant. Plant and the computer upgrade for
P Remaining rate adjustments are scheduled for
f September, 1987 and September, 1988.
I
i
2
/40s
.P-
3. Refuse Collection fees and Landfill fees were evaluated in the
i preparation of the FY88 Budget and increases were planned for
September and July 1987, respectively.
i
4. Airport revenues are mainly from building leases. The lease
with the Iowa City Flying Service is currently proceeding to
arbitration.
5. Transit fares were reviewed during the preparation of the FY88
budget.
Recommendations for fees to be raised are all in the General Fund.
Projected revenues from these recommendations is computed by multi-
plying the new fee by the expected volume. The expected volume is
one of three figures: 1) the total number of units, like 5,176
rental units, 2) the actual number of units in calendar year 1986,
such as 31 excessive false alarms, or 3) an average number of units
used by the department, for example, 2 applications per month for
zoning and subdivisions. The difference between the revenue at the
current rate and the revenue at the recommended rate is the addi-
tional revenue attributed to the fee increase. The schedule on page
5 shows the total additional revenue from fee changes.
II. New Sources of Revenue:
I The City Council formed a Citizens Committee to assess future sources
of revenue. The Committee recommendations were being studied by the
Council at the time of preparation of this report.
New charges for selected services are recommended in the general
fund. Those recommended are done so because the user of the service,
rather than citizens in general, should pay the direct cost. They
are liquor inspection fees, application fees for hearings with the
Inoperable/Obsolete Vehicle Administrative Committee, a penalty for
no rental permit and a Senior Center parking permit.
.o•
SUMMARY
Fee increases and new fees are recommended as shown in this report. There is
a potential increase in revenue of $53,311. This is an 11.1% increase over
the revenues at the current rates. In FY88, budgeted expenditures exceed
budgeted receipts by $222,000 in the General Fund. The revenue shortfall was
funded by a reduction in the pure fund balance. It is recommended that the
additional revenue from increased fees be utilized to cover a portion of the
revenue shortfall. This will result in increasing the projected pure fund
balance, at June 30, 1988, from 4.2% to 4.5% of annul expenditures.
Of the revenues actually increased in the 1985 Fee Stud
additional revenue for a year was $281,700. For the calendar the projected
1986
the actual increase in revenues, attributed to the higher fees Misr $23of ,700,
82% of the projection. The revenues that came in lower than ted were
p
first in Recreation fees and in Zoning and Subdivision Fees byabout ;6 000
due to decreased activity so the direct costs would also be lower than pro-
jected, and second in parking fines and in car unlock fees, by $25,000 be-
cause the rate of collection of these is lower than projected. This
demonstrates that users may not be using the service or paying the charge as
a reaction to the rate hike. It is assumed that the supply and demand of
recreation and zoning and subdivision services will balance the revenues with
the expenditures. Further, the rate of collection for parking fines will
rise again because those with unpaid tickets will want to avoid being towed.
4
/o4R.s
.1.
1987 FEE STUDY
SCHEDULE OF REVENUE FROM FEE CHANGES
New Fees
H.I.S. 1. Application for Inoperable/Obsolete Vehicles 300
2. Penalty for Leasing Units Without a Permit 48
3. Liquor Inspections 4,770
4. Senior Center Parking Permits 10,000
TOTAL FROM NEW FEES 15,118
TOTAL ADDITIONAL REVENUE 53,311
5 /oar
i
REVENUE FROM FEE
REVENUE FROM
ADDITIONAL REVENUI:
ACTIVITY
NAME
RECOMMENDATIONS
CURRENT FEE
FROM INCREASE
Fees/Increases
City Clerk
1.
Taxicab Licenses
250
200
50
2.
Taxi Driver Permits
420
336
84
3.
Peddlers Permits
960
480
480
4.
Taxi Stands
360
240
120
5.
Dance Hall Permits
4,190
2,095
2,095
6.
Research, Retrieval, Copying
City Clerk
154
110
44
H.I.S.
H.I.S.
350
275
75
P.P.D.
P.P.D.
21
--
21
7.
Planning & Zoning Applic.
11,400
10,800
600
i
Board of Adjustments
9,900
9,000
900
Police Dept.
8.
Alarms Ending in P.D.
5,940
5,544
396
9.
Excessive False Alarms
830
680
150
10.
Unlock Fees
8,400
7,000
1,400
11.
Fingerprinting
99
88
11
H.I.S.
12.
Rental Permits
83,064
77,888
5,176
13.
Mechanical Permits
6,428
3,214
3,214
Cemetery
14.
Interment
23,400
18,720
4,680
15.
Burial Lots
18,270
17,042
1,228
Library
16.
No Recommendations
--
--
--
Recreation
17.
Total Fiscal Years
343,469
326,000
17,469
TOTAL FROM FEE
INCREASES
517,905
479,712
38,193
New Fees
H.I.S. 1. Application for Inoperable/Obsolete Vehicles 300
2. Penalty for Leasing Units Without a Permit 48
3. Liquor Inspections 4,770
4. Senior Center Parking Permits 10,000
TOTAL FROM NEW FEES 15,118
TOTAL ADDITIONAL REVENUE 53,311
5 /oar
i
FEES AND CHARGES
fi
1• Name: Taxicab license
hYear Established: 1983
Current Fee: $20 per cab
s Recommended Fee: $25 per cab, $5 replacement decal
E The Cit
$ Y licenses taxicabs that i
reviewing insurance operate within the cit
keeping Y• This involves
ment check records. It takes the sCit Cledatedrk's
and having g the Police Depart-
ment
for each license Y Clerk s office about two hours of
,which Costs the Cit �
Y $27,53 for labor.
1 2• Name: Taxi driver permits
{ Year Established: 1985
p!B Current Fee: $6 per driver
C Recommended Fee: $7.50 per driver
The City registers drivers of taxicabs, The Cit
each driver containing a copy of his/her driving Y Clerk
and the keeps a file on
Police Department's review of 9 record from the
Pares an identification card, that record. State
Average costs to the City
City Clerk pre -
fee of $7.50 would cover the labor cost. Y total
$10.50. A
3. Name:
Peddler' si
Permits �
Year Established: 1983
Current Fee: $30, four-month permit; $15 renewal
p Recommended Fee: $20 monthly
PIn order to (! more closely regulate
complaints, a monthly Peddlers and to be able
Peddlers y Perm{t is recommended a react t.
are required to with no special renewal
the Cit file insurance covers fee.
Y Clerk• coverage and buy a permit from
E
6
i
.o•
4. Name: Rental of taxicab stands
Year Established: 1985
Current Fee: $240 per year per space
Recommended Fee: $360 per year per space
Taxicab companies may rent a parking space in the Central Business Dis-
trict for a year. A permit in a metered lot has a rate of $30 per month,
this recommendation is based on that rate.
S. Name: Dance hall permits
Year Established: 1972
Current Fee: $50 per 200 sq, ft.
Recommended Fee: $100 per 200 sq, ft.
Establishments with a dance floor register it with the City Clerk, The
dance floor is checked for fire safety and building code compliance at
the time of the liquor inspection.
6. Name: Research, retrieval or copying of records, City Clerk, PPD & HIS
Year Established: 1986 - City Clerk, 1983 - HIS, new fee PPD
Current Fee: First 15 minutes free, then $2.50/15 min. - City Clerk,
$5.50/30 min, - HIS
Recommended Fee: First 15 minutes free, then $3.50/15 min, for City
Clerk, HIS & PPD
This fee just covers the staff time involved in the research and copying.
The cost of the copies is additional and charged according to the actual
costs per copy paid by each division.
7
/ogler
.P'
Planning & Program Development
7. Name: Fees for Planning and Zoning applications
Year Established: 1986
Planning 8 Zoning
Current Fee
Recommended
Subdivisions: Preliminary minor
$450
E475
Preliminary major
$450 + $10
$475 + $15
per lot
per lot
Final
$450
$475
Combined (Prelim/
$500 + E10
$525 + $15
Final)
per lot
per lot
Planned Area Preliminary
$450 + E10
$475 + E15
Development (PAD)
per lot
lot
Combinations - Final
;450
per
PAD, LSRD*, LSNRD Final Admin.
0
E475*
& Subdivisions* Review
$50
(*Administrative Combined
$500 + ;10
$525 + $15
Review, N/A) (Prelim/Final)
per lot
lot
per
Large Scale Preliminary
$450
$475
Non -Residential Final
$450
Dev. (LSNRD)/ Final Admin. Revw.
0
0
$50
Combined
$500
$525
Large Scale Preliminary
$450
Residential Final
E450
$475
Dev. (LSRD) Combined
5500
$475
E525
Rezoning &
Voluntary
$300
;315
Annexations
91
i
.o•
Vacations
$100
Disposals $105
$50 + appraisal $50 + appraisal
and land costs and land costs
Board of Adjustment: Variance
$150
Special $250 $160
Exception $265
Other
$100 $105
Zoning and subdivision fees
f applicants for the and
BoardOf Ad3ustment charged to
Purpose of fees are
I they coincide with the 9 development
Policies and City s Comprehensive Plans to see that
ordinances of the Plan and com l
City, P Y with all
The amount of the
which consists of fee is set to cover the average costs of an application
10 hours of an engineer' Planners time
s time ($150 ($350) and approximately
are publications in the �' Direct costs that are not
vehicle use newspaper, word Processing,covered
Housing & Inspection
site review and reviews done copying De reports,
Of the Services Department by the Legal Department,
time of the Engineering, Fire Department
Division. , and the rest
Police Department
8' Name: Alarms to P.D. .
Year Established: 1986
Current Recommended Fee: $3.50 per alarm per month
Fee: $3,75 Per alarm per month
Alarms ending in the
Officer Police Department provide
were to respond to each ala special
$3.75 rm once Policing, If an
per alarm for 13 minutes a month
Of time, it would cost about
9
/10Ar
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9. Name: Excessive false alarms
Year Established: 1982 (6th & 7th), 1986 (8th & 9th)
r
i Current Fee Recommended Fee
s
First 5 false alarms per year $ 0 $ 0
6th false alarm 15 20
7th false alarm 20 25
8th false alarm 30 35
gg 9th false alarm 45 50
t
By raising the fee for the 8th and 9th false alarms in 1986, the number
of excessive alarms dropped from 68 in 1985 to 31 in 1986. The reconnen-
dation to raise fees is made to continue encouraging subscribers to keep
equipment in proper working condition.
Q
10. Name: Fees -to unlock cars
Year Established: 1986
Current Fee: $5.00
Recommended Fee: $6.00
From June 1986 through April 1987, there were 1,623 cars unlocked by
police officers. This fee is intended to offset the cost of the time a
patrol officer is not patrolling. Some police departments do not provide
this service. The alternative is for a private locksmith to make a
service call and the charge would be about $23.
r
I
1
10
/ops
11. Name: Fingerprinting
Year Established: 1986
Current Fee: $4.00/set
Recommended Fee: $4.50/set
Persons applying for some jobs or aliens applying for visas and immigra-
tion are required to send a set of fingerprints along with their applica-
tions. Some parents have their children's fingerprints made for local
files. It takes a detective about 15 minutes to make a set; that costs
$4.46.
12. Name: Rental permits and inspections
Year Established: 1986
Current Fee: $40 per structure and $8 per unit
Recommended Fee: $40 per structure and $9 per unit
The Housing and Inspection Services Division inspects and issues permits
for rental properties. This assures tenants of adequate and safe living
conditions when they meet City standards. The fees collected from prop-
erty owners pay for approximately 65% of the costs of this division. By
raising the "per unit" fee, the revenues keep up with.the rising costs.
13. Name: Mechanical permits and inspections
Year Established: 1982
Current Fee Recommended Fee
I 1. Residential Fee Schedule -
For the installation or relocation of
I each forced air or gravity type
` furnace, floor furnace, suspended
P. I heater, recessed wall heater, floor
mounted unit heater or burner, or
I each gas fired boiler, including
ducts and vents attached to such
I appliance. $10.00 ea.
I
11
$20.00 each
/40ORS
f
(Mechanical permits, continued)
i 2• For each additional a
� Piece of PPliance or
equipment regulated by this
Code (gas ranges, dryers, gas dr g g
igniters, etc.) y as to
$ 5.00 ea.
3• Commercial Fee $5.00 each
Schedule _
Range of fees is
$ 8.00 ea.
to $30 ea.
Value of mechanical work
$1.00-$1,000
Each additional
or fraction thereof 00 $20.00
4• Minimum fee for an $10.00 )
Y Permit i
r
6. Reins $20.00
pections
6• Inspections$15.00 each
outside of normal
business hours (minimum charge
- 2 hours).
7• Where $15.00 per hour,
work for which
started prior a Permit 1s required b
{ shall be doubled, obtaining said Y the Mechanical
Permit, the Code is
an , but the payment mechanical permit
y person from full complying double fee not fee
y of such
` cal Code y Com 1 g with the shall relieve
in the execution requirements of t
Prescribed herein. °f the work nor frO he Meclties
any other penalties
Governmental a
j gentles are exempt from the mechanical
I1 herein; provided, however, the agencies
actual costs permit fees required
Incurred by the Cit will be required to
� y of Iowa City, pay the
)
12
/oevs-
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•
Cemetery Fees:
The cemetery collects revenue from selling burial lots and from interments.
The recommended increases for prices of burial lots are 8% higher than those
currently in effect. The price of these lots may differ by location because
of the additional care and maintenance required for a monument. These prices
are still lower than other local cemeteries. The interment fees are based on
the actual labor and equipment costs.
14. Name: Burial lots
Year Established: 1985
Area Current Fee Recommended Fee
Per square foot $6.25 or $7.00* $6.75 or $7.50*
Cedar View (4'x10') $250
;270
Rose Hill* (41x10') $280 $300
(4'x121) $336 $360
Glenview (4'x10') $250
$270
(4'x12') $300 $324
Babyland* (2'x4') $ 56
$ 60
Sunnyslope (3'x3') $ 56 E 60
Oak Green* (4'x12') $336 $360
Block 29* (4'x10') $250 $270
*Areas where monuments may be above ground, otherwise markers must be
flush with the ground.
13
/to Aor
15. INTERMENT FEES
I
r
i
15. INTERMENT FEES
Years Established: 1985 (infant -1978)
i
Current Fee Schedule
Infant:
Proposed Fee Schedule
5
! Weekday
35
g
Saturday
Weekday
Emergency Sat. & Sun.45
Partial Weekday/Holiday
70
Emergency Holiday
90
Full Weekend/Holiday
85
Child:
Weekday
Saturday
115
Weekday
Emergency Sat. & Sun.
130
155
Partial Weekend/Holiday
140
150
Emergency Holiday
Full Weekend
/Holiday en/Holiday
180
Adult:
Weekday
Saturday
240
Weekday
Emergency Sat.& Sun.
270
290
Partial Weekend/Holiday
300
340
Emergency Holiday
400
Full Weekend/Holiday
365
Cremains:
Weekday
55
Saturday
Weekday
70
Partial Weekend/Holiday
90
Tent (Optional),
Full Weekend/Holiday
120
Weekday
30
Saturday or Sunday
40
Weekday
35
Emergency Holiday
60
Saturday, Sunday or Holiday
45
Equipment (Optional):
Weekday
50
Saturday or Sunday
60
Weekday
50
Emergency Holiday
90
Saturday, Sunday or Holiday
65
Extra Maintenance (no Vault)
Weekday
75
FinderFee:
's
Weekday
85
Weekday
NC
Saturday or Sunday
35
Weekday
NC
Holiday
55
Saturday, Sunday or Holiday
40
NON-RESIDENT Add
Weekday
Interment Charge
Add
50% to
DISINTERMENT Double
�—
Resident
Interment Charc
Weekday
Charge
Double
Resident
Weekday Charge
14
/Dave'
.P'
16. Name; Library fees
i
The library's fees and fines are developed under the following operating
principle which was adopted by the Library Board several years ago: "Fees
should not be charged for basic library services and all services should
be available free in some form, but limits, fines and penalties will be
designed to promote fair and equal access to limited resources." Under
this guideline, the Board charges fines on late returns, fees to reserve
materials; for non-resident user cards, and for replacing lost library
cards. These revenues offset property taxes and total $82,000 per year.
In addition, the library offsets City property taxes through its contract
With Johnson County. The contract is 10% of the operating budget, cur-
rently at about $130,000 per year.
The Library Board raises additional money for library materials and
equipment and gets volunteers through its two support organizations,
Friends of 1CFL and the Library Foundation. While these funds and activi-
ties do not directly offset property taxes, they provide money and human
resources essential to the current level of service.
The Finance Department recommends that fees be collected from users of
both the library's meeting rooms as well as audio visual and computer
equipment. (The Recreation Center charges $5-$25 per roan that brings in
$6,000 annually.)
17. Recreation
The Recreation Division has devoted a substantial amount of time in
establishing methods by which revenues and costs of programs are moni-
tored. The results being that the costs of recreation programs are iden-
tified and separated from overhead costs, which include the supervisory
staff, clerical and maintenance workers, and operating costs of the
Recreation Center, presently, the fees assessed to adult programs (other
than senior citizens) are designed to cover all direct operating costs,
instructors, officials, supplies, etc. In addition, the fees for some
children's programs (such as summer camp and swim lessons) are also
15
/DAlr
1 .a
designed to cover direct costs. However, most children's programs and
Special Populations programs are not intended to recover all of these
costs, at this time. The Parks and Recreation Commission will be consid-
ering a revenue policy from which the Recreation staff will set program
fees.
The following charts are for Council's information. They are schedules
comparing recreation fees for last year, this year and next year.
16
/Das'
RECREATION PROGRAM
----------- FEES 8 CHARGES_____________
Building Room m R=
FY86
FY81
FY88
Craft & Meeting Rooms
Social Gymnasiuml(PereUseSeUp to
2 50
15.00
5.00
5.00
2 Hrs.)
I Pool (Per Use, Up to 2 Hrs.)
10.00
25.00
25.00
25.00
1 Equipment Re
25.00
5 0.00
25.00
50.00
Santa Suit (Per Use)
{ Picnic Equipment (Per Use) Weekday
(Weekend
2'00
2.00
f Lockers: 104 & 254 coin lockers
Farmers
-'
_
2.00
1.00
Market (Per Stall)
Darkroom (Per
2.00 Per
2.50
Month Rental
3.00
User Card)
5.00
Potter-
2.00
4.00
6.00
4.00
User Card Per Brochure Season
Clay (Per
25 Lbs.)
""
5.25
20.00
20.00
Child Care
_ progr`
700
7.50
Child Care (Per Hour)
Kindergrounds (Per Day)
Nature Awareness:
1.00
3.00
1.25
1'25
Mini -Camp, 5 Saturdays
3.00
3.00
Nature Hike
1 Summer Camp (First 2 Weeks)
--
25.00
__
25.00
Cultural Arts Programs
95.00100.00
8.00
100.00
Children
Adults
Seniors
5.00
20.00
6.00
6.00
Social�gr
25.00
Reimbursable Expenses/Varies
25.00
Children (Per Hour)
A uatics
1.50
1.50
1.50,
City Park Pool
Admissions: Children
Instructions (Varies,�lAverage Per
50
1.00
50
1.25
•75
Hour)
Recreation Center Pool
75
1.50
Admissions
1.00
1.00
P *Passes (Avera e)
Instructions Varies,
50
1.00
1.00
Average Per Hour)48:75
Private Lessons (Per Hour)
70.50
1_00
73.00
Aquacizing (Per Session)
Tennis
_
1.00
Instruction:
9.00
12.00
6.00
12.00
Adults (Per Session)
Youth (Per Session)
10.00
12'00
12.00
Court Reservation Private (Per Hour)
8.00
__
10.00
10.00
i *Non-residents pay an additional 50%
--
6.00
1.00
of t he
I
total cost.
17
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-----------FEES & CHARGES-------------
RECREATION PROGRAM
FY86
FY87
FY88
Gymnastics
t Instructions (Per Session )
7.50
10.00
10.00
fWinter Sports
j Adult & Youth
Reimbursable
Expenses/Varies
Racquetball
Lessons (Per Session)
10.00
12.00
12.00
Court Rentals (Per Hour)
2.00
2.50
3.00
Private Lessons (Per Hour)
--
--
6.00
Softball
Ball Diamond Reservations: Without Lites 4.00
5.00
5.00
Team Entry: Adult (Per Team)ith Lites
14.00
265.00
15.00
295.00
15.00
295.00
Football
Youth (Per Person)
4,25
6.25
7.25
Volleyball
Adult (Per Team)
Youth (Per Person)
37.50
50.00
55.00
4.25
6.25
7,25
Basketball
Adult (Per Team)
Youth/Highschool (Per Person)
115.00
4.25
140.00
155.00
6.25
7,25
Other Sports
Adult & Youth
Reimbursable
Expenses/Varies
Aerobics
General
Seniors
10.00
12.50
13.00
1.00
6.25
6.50
Fitness
General
Seniors
10.00
12.50
13.00
1.00
6.25
6.50
Special Populations Involvement
Clubs
Special Events
4.00
Reimbursable
4.00
Expenses/Varies
4.00
Recreation Programs
Adapted Aquatics (Per Session)
Reimbursable
Expenses/Varies
3.00
5.00
5.00
Non-residents pay 50% more of program costs,
but not to exceed
$5.
18
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NEW FEES
1. Name: Application fee for inoperable/obsolete vehicle code
j: Recommended Fee: $30 per application
If a person wants a hearing with the Inoperable/Obsolete Vehicle Adminis-
trative Committee or decides to appeal a decision made by this Committee,
a fee could be charged to cover administrative costs of such hearing. A
hearing with this Committee involves an average of four hours by the
Housing & Inspection Services Department to prepare the information, to
notify everyone involved in the hearing, to attend the meeting, and then
to finish the reporting of the decision made.
2. Name: penalty for leasing units without a rental permit
Recommended Fee: 100% of the cost of a rental permit
This would be charged in addition to the cost of the rental permit. The
intent of establishing a penalty is to encourage landlords to have all of
their rental units inspected and certified for occupancy.
E'
3. Name: Liquor inspection fees
Recommended Fee: $30/inspection
Before a liquor permit is issued, the Building Inspection Services Divi-
sion and the Fire Department inspect the establishment. Each inspection
takes about an hour for one person from each department to inspect it and
do the paperwork on it.
j 4. Name: Senior Center parking permits
r This was recommended by the Senior Center Commission for the FY87 budget.
It would appear to be inconsistent to charge the elderly to ride a bus
downtown while they can drive their car downtown and get free parking in
the Senior Center lot. There are currently 3,000 Senior Center
holders. If only one-third would pay the annual permit fee of E10Permit
, addi-
tional revenue of $10,000 could be generated. This would replace a small
19
/ops
Portion of the $184,000 now provided from property taxes for Senior
Center operations. The annual fee of $10 would not guarantee a parking
space for each holder, but would provide the right to look for an empty
space in the Senior Center lot. The annual fee compares favorably with
the regular monthly parking permit cost of $360 per year.
20
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Joint City Council/Planning & Zoning Commission Meeting
July 1, 1987
i:vu p.m. in cne classroom to tl
Chairperson Tom Scott presiding.
July 1, 1987, at
y Senior Center.
Council Present: Ambrisco, Strait, Dickson, Courtney, McDonald. Absent:
Baker, Luber.
Planning & Zoning Commission Present: Horowitz, Wallace, Clark, Dierks,
Hebei,
SE
o sen : ooper.
Staff Present: Karr, Boyle, Moen, Atkins, Franklin (8:45 p.m.).
Tape-recording: Reel 87-C29, Side 2, 205 -End; Reel 87-C32, Side 1, 1 -End,
i e ,
BOYRUM SUBDIVISION, PART 3:
The City Council and Planning & Zoning Commission received July 1, 1987,
correspondence from Clark's Carpets. Scott explained Southgate Develop-
ment's proposal to extend Boyrum Street north of Highway 6 to Highland
Avenue; the Planning & Zoning Commission has discussed the issue and input
was received from area residents - most in opposition to the proposed
development; and the developer did meet many of the objections raised by
the Planning & Zoning Commission. The Planning & Zoning Commission recom-
mended at its May 1, 1986, meeting, denial of the application by a vote
2-5, Jordan and Scott voting yes. Scott stated the developer's proposal
presented to Council is the same proposal rejected by the Planning &
Zoning Commission. Horowitz asked why the joint City Council and Planning
& Zoning Commission was scheduled. McDonald stated the meeting was al-
ready scheduled to discuss another issue and Councilmembers were inter-
ested in receiving any additional information regarding this issue.
Horowitz said the primary reason for the Commission's denial of the appli-
cation was because of the impact of the street extension on the residen-
tial area and traffic implications. Scott said the Planning & Zoning
Commission met with Jim Brachtel, City Traffic Engineer, to discuss how
Boyrum Street would impact on the Highland Avenue/Gilbert Street/Highway
6/Waterfront Drive intersection. Scott stated there is also a problem
because there is no buffer zone between the Cl zone and the residential
area. Scott said objections were raised by neighbors about the impact of
additional commercial development such as increased lighting, additional
traffic, late hours, debris, noise on existing residential uses and the
creation of residential lots with more than single frontages. Scott said
the developer attempted to ameliorate some of the concerns raised by the
neighbors. Horowitz stated area neighbors are also concerned that if
Boyrum were extended, the volume of business would increase in intensity
and the value of the residential homes would decrease.
Courtney asked if the Boyrum Street extension would alleviate problems at
the Gilbert Street/Highland Avenue intersection. Scott said Brachtel did
not think it would necessarily alleviate much of the traffic problem at
that intersection. Horowitz reviewed the traffic problems in the area.
Scott stated he was disappointed with information received from Brachtel.
.V'
MINUTES
JOINT CITY COUNCIL/PLANNING 8 ZONING COMMISSION
JULY 1, 1987
PAGE 2
Wallace said the Boyrum Street extension would alleviate commercial traf-
fic but not the residential traffic. Horowitz emphasized that putting
another street in would impact the residential area negatively and the
Highway 6/Gilbert Street intersection issue would not be addressed. Clark
stated traffic would need to be discouraged from using Diana Street.
Courtney Horowitz asked da north -south routee Highland/Gilbert
souldbee
studied. Horowitz
saisuggested
the City obtain advice from an outside consultant regarding traffic pat-
terns in the area. In response to Ambrisco, Scott said Brachtel objected
to another access point onto Highway 6 and allowing an access point for
just one_comnercial business. Clark said Highway 6 no Ionger functions as
a bypass. Clark stated business on the north side of the highway need
more traffic brought to the area to enhance their businesses. Scott noted
Highland Avenue is used as an east -west thoroughfare. Horowitz said north -
south and east -west traffic routes need to be studied.
In response to questions from Councilmembers, Moen said deficiencies and
discrepancies outlined in Franklin's June 25th memo were still valid and
the Zoning Ordinance requires any commercial use adjacent to a residential
use be buffered. Moen noted a provision in the subdivision regulations
discourages double frontage lots.
Scott asked Mace Braverman if some of the concerns raised by area neigh-
bors were alleviated. Braverman said some of the residents' concerns were
alleviated, but there are still concerns about the double frontage lots,
parking and traffic. Horowitz asked if the City would control parking on
Diana Street. Moen stated the City Engineer evaluates the width of the
street Courtneyininquired ttion aboutith its screeningSeto requirements. ne Sc Scott saidrestrictions.
angled
wooden fence with vegetation planted on both sides was planned and lan-
guage would be included in the covenant to transfer the maintenance re-
sponsibilities to the developer/landowner. Scott said the distance from
the rear of the property line to the curb of the street would be 11 feet
and the distance from the rear property line to the fence varied three
feet to seven feet. In response to Wallace, Boyle stated the fence would
be shown on the plat and there would be a separate covenant relating to
maintenance. In response to Courtney, Scott said there was no discussion
about the dead -ending of Diana Street at Kirkwood Avenue. Horowitz noted
the developer worked hard to meet all the concerns about the noise, buffer
area and access. Scott said there was a proposal to access the develop-
ment directly from Highway 6 which was rejected by City staff. Horowitz
inquired about drainage problems. Scott said Southgate Development agreed
to install underground piping to alleviate flooding. Moen said the pro-
posed development is not expected to add to the flooding problems on
Highland Avenue but drainage problems along Highland Avenue would not be
resolved by stormwater management provisions proposed with this subdivi-
sion.
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MINUTES
JOINT CITY COUNCIL/PLANNING & ZONING COMMISSION
JULY 1, 1987
PAGE 3
Horowitz proposed a design that restricted traffic to no right turns from
Boyrum Street onto Highland Avenue and no left turns from Highland Avenue
onto Boyrum Street. The Planning & Zoning Commission and the City Council
discussed traffic patterns in the area.
Ambrisco asked what methods would be used to assess the full impact of the
extension of Boyrum Street. Moen explained a traffic analysis is sched-
uled in conjunction with the Comprehensive Plan Update. The Commission is
expected to review the Update during the winter of 1988. Ambrisco stated
he would like to see what the impact of traffic would be. Scott stated he
was disappointed with the expert assistance received from the Traffic
Engineer. Atkins stated arrangements could be made to have an outside
consultant look at the traffic patterns. Braverman said pedestrian path-
ways should be addressed.
Ambrisco stated the Boyrum Street proposal is scheduled for Council dis-
cussion July 14, 1987, and a public discussion can be held at that time.
DEVELOPMENT POLICY FOR SOUTHWEST IOWA CITY:
Scott said Frank Eicher has requested rezoning of the undeveloped land
from I0, RS and RR -1 to RS -5. Franklin presented overhead transparency
zoning maps and reviewed the zoning for the area. Franklin said the Com-
prehensive Plan Short-range Development Policy shows urban development
only to Highway 218; the short-range plan is based upon urban development
at a certain moderate growth rate taking place in a compact and contiguous
manner; and the calculations used were based on 500 people per year growth
for Iowa City. Franklin said the long-range plans (after 1998) shows
development west of Highway 218. Franklin said the Hunter's Run Subdivi-
sion was approved by a previous City Council and prior to the Comprehen-
sive Plan.
Franklin reviewed the rezoning requests submitted by Frank Eicher for
Southwest Estates. Franklin noted an engineering analysis of the proposal
has not been done to determine if the proposed sewer lines would be ac-
ceptable under City standards.
Franklin said Council is being asked to accelerate consideration of modi-
fying the policy for the southwest area of Iowa City. Franklin said City
staff advised the Planning & Zoning Commission, and the Planning & Zoning
Commission concurred, that this be done during the update of the Compre-
hensive Plan in the next year and one-half. Scott said the Planning &
Zoning Commission's no vote regarding this development was based on larger
policy questions, not on the merits of the specific rezoning request.
Scott said a question was raised that if out -of -sequence development were
allowed, what disincentives or costs should a developer bear. Franklin
stated costs of development included capital outlay for initial construc-
tion of the infrastructure and the operation and maintenance cost of
continuing services. Franklin noted that single-family residential devel-
opment within the city does not pay for all the services it receives.
-r-/I
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r
MINUTES
JOINT CITY COUNCIL/PLANNING & ZONING COMMISSION
JULY 1, 1987
PAGE 4
Keith Germann, representing Frank Eicher, said the rezoning request was
submitted because there is a current need for single-family development.
Scott said Planning & Zoning's denial of the request was not based on the
merit of the specific rezoning request. The City Council and Planning &
J Zoning Commission members discussed the need to change the policy and the
sewer capacity for the area. Scott said the extension of the development
within Iowa City and development out -of -sequence impacts the CIP budget.
Clark stated the comprehensive plan for the area is outdated. Scott
suggested that if out -of -sequence development is allowed, the developer
should pay 100% of all upfront capital improvement costs. McDonald said
if development of Southwest Estates were allowed, it would be an example
of leapfrog development.
Franklin stated that the question asked of Council was whether they want
to consider a policy change for the southwest area in advance of the
Comprehensive Plan Update. In response to McDonald, Franklin said it took
one and one-half years for the previous Comprehensive Plan Update. Larry
Schnittjer noted that Hunter's Run is the only subdivision on the west
side f
should work aon�upagrading the �ex�
istinghousing stock owithin atheddeveloped
parts of Iowa City. Ambrisco asked what kind of upfront investments the
servicedevelopment
sand acceleaccelerate the uis pdate � rant
ate of theComprehensiveto make in orer to a Plante andiaychange
in Policy Keith Germann stated the developer is willing to install
sewer, water and street services and would discuss anything else.
Schnittjer said Iowa City's policy is the developer has to provide the
sanitary sewer and the City will pay for oversized water mains and
overwidth streets.
Councilmembers agreed to look at the change in policy before the scheduled
update of the Comprehensive Plan.
Meeting adjourned at 9;20 p.m.
T /7