The Des Moines City Council will take the next formal step toward a vote on the 1 percent local option sales and service tax when it meets Wednesday. Under state law, city governments can submit a motion to their county commissioners of elections after Jan. 1 requesting that the issue go on the ballot. The council will vote on that motion Wednesday, Jan. 2., with plans to put the issue on the March 5 ballot. If approved, the sales tax would be effective July 1. A change in state law last year for the first time allows individual communities to conduct their own votes on the issue, even if they have contiguous borders. Prior to the change in the law, cities with side-by-side borders were required to vote as one block. The law requires that 50 percent of the revenues generated by the additional 1 cent tax go toward property tax relief. The remaining funds would be used for improvements to streets and other infrastructure, flood prevention, public safety and neighborhood improvements, among other uses. It is estimated that the sales tax would boost city revenues by $37 million. City councils in Pleasant Hill, Windsor Heights and West Des Moines also will take up the local option sales tax issue when they return Wednesday from the New Year’s holiday break. Read more at BusinessRecord.com.