When a special census occurs, the local government should notify the Iowa Department of Revenue. Both a copy of the completed federal special census and a copy of the passed and signed resolution must be sent to the Department. The passed and signed resolution will serve as the certification date of the special census.
This information should be provided 30 days before the next monthly local option sales tax distribution (LOST) to allow for programming and testing of the system used for monthly LOST distributions. From this point forward, the special census population will be used in the monthly LOST distribution formula.
Email the completed federal special census and the passed and signed resolution adopting the special census to [email protected].
List items for Special Census Adoption
