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TITLE Vl:
PROPERTY AND LAND USE
CHAPTER 6a LOCAL OPTION SALES TAX – ST. PAUL
6-6a-1 Local Option Sales Tax
6-6a-1 Local
Option Sales Tax. There is imposed
a local option sales tax applicable to transactions within the incorporated
area of St. Paul of the County of Lee County, Iowa.
The local sales tax is
imposed on transactions occurring on or after January 1, 1993 within the incorporated
area of St. Paul. 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 county
where the sales price from the sale of natural gas or electric energy is
subject to a franchise fee or user 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.
(Ord. VI-6a, Passed November 12, 1992)
Published December 9, 1992
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