The Code of Iowa in Section 364.2 allows cities to grant franchises to any person to “erect, maintain, and operate plants and…
When reviewing the fiscal condition of a city, the collection of fees and charges is an important element to consider. In other words, a city must be able…
Most purchases made directly by the city for supplies, merchandise or services are exempt from sales tax. This includes the water utility…
Though every city is not required to have a physical library, the service to the citizens is to be provided according to the Code of Iowa.…
As permitted in Code of Iowa Chapter 423A, a city may impose a hotel/motel tax at a rate not to exceed 7 percent after a successful election…
The Iowa League of Cities publishes the City Clerk/Finance Officer’s Handbook. The 2020 revision of this publication will be launched soon. All access…
Code of Iowa Section 331.385 and Section 331.424C allow cities and townships to enter into 28E fire township and emergency management services…
Cities that have active Tax Increment Financing (TIF) must do a range of filings or reports each year, and below are various places…
Cities may share in the cost of a project through a special assessment process allowed under Code of Iowa Sections 384.37-384.79. The city’s engineer…
The 2023 Chart of Accounts is a revised listing of account numbers that can be used by finance officers when developing their own listing…