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TITLE Vl: PROPERTY AND LAND USE
CHAPTER 6b LOCAL OPTION SALES TAX
6-6b-1 Local
Option Sales Tax
6-6b-1 LOCAL OPTIONS SALES TAX. There is imposed a local option sales tax
applicable to transactions within the incorporated areas of Donnellson,
Houghton, West Point, and the Unincorporated Areas 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 incorporated areas of Donnellson, Houghton, West Point and
the Unincorporated Areas of Lee County, Iowa.
The local sales tax is
imposed on transactions beginning on and after January 1, 1995, within the
incorporated areas of Donnellson, Houghton, West Point and Unincorporated
Areas of Lee County, Iowa. 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, Division IV, Code
of Iowa, are adopted by reference.
Passed
November 15, 1994
Published December 1, 1994
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