TITLE Vl: PROPERTY AND LAND USE
CHAPTER 6
LOCAL OPTION SALES TAX
6-6-1 Purpose
6-6-2 Local Option Sales Tax
6-6-1 Purpose. An Ordinance establishing a local option
sales tax applicable to transactions within the incorporated areas of
Franklin, Montrose, and Keokuk of Lee County, Iowa.
6-6-2 Local
Option Sales Tax. There is
imposed a local option sales tax applicable to transactions within the
incorporated areas of, Franklin, Montrose, Keokuk of the County of Lee
County, Iowa.
The gross rate of the tax
shall be one percent upon the gross receipts taxed under Chapter 423B, Code
of Iowa in the following cities:
Franklin, Montrose, and Keokuk.
The local sales service
tax is imposed on transactions occurring on or after October 1, 1991 within
the incorporated areas of, Franklin, Montrose, and Keokuk. The tax shall be collected by all persons
required to collect state gross receipt tax.
However, the tax shall not be imposed on the sales price from the sale
of motor fuel or special fuel as defined in Chapter 452A Code of Iowa, during
the period the hotel/motel tax period is imposed, and on the sales price from
the sale or use of natural gas, natural gas service, electricity, or electric
service in a city or country where the sales price from the sale of natural
gas or electric energy is subhect to a franchise fee or use fee during the
period the franchise or user fee is imposed as defined in Section 423B.5,
Code of Iowa.
All applicable provisions
of the appropriate sections of Chapter 423B, Code of Iowa, are adopted by
reference.
Published October 2, 1991
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