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TITLE Vl:
PROPERTY AND LAND USE
CHAPTER 6c
LOCAL OPTION SALES TAX – SCHOOL INFRASTRUCTURE
6-6c-1 Purpose
6-6c-2 Local Option Sales Tax
6-6c-3 Effective
6-6c-1 PURPOSE.
The purpose of this Ordinance is to comply with the requirements of
Chapter 423E, Section 423E.1 and impose a one (1) percent sales tax for a ten
(10) year period, as approved by the electorate of Lee County.
6-6c-2 LOCAL OPTION SALES
TAX. There is imposed a school
infrastructure sales tax as permitted by Chapter 423B, Code of Iowa on
all applicable sales tax transactions within Lee County, Iowa.
The first rate of tax shall be one (1) percent on the gross receipts
taxed under Chapter 423E.5, Code of Iowa on sales in Lee County, Iowa.
The local sales tax is imposed in transactions beginning on and after
January 1, 2000, within Lee County.
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 fual 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.5, Code of Iowa are adopted by reference.
6-6c-3 EFFECTIVE. Tax imposed by this Ordinance shall end
and this Ordinance be repealed as of December 31, 2010.
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