Iowa · statute · Iowa Code ch. 423B · 10 active provisions
1. A county may impose by ordinance of the board of supervisors local option taxes authorized by this chapter, subject to this section and subject to the exception provided in subsection 2. 2. a. A city whose corporate boundaries include areas of two counties may impose by ordinance of its city council a local sales an…
1. An annual local vehicle tax at the rate per vehicle specified on the ballot proposition may be imposed by a county on every vehicle which is required by the state to be registered and is registered with the county treasurer to a person residing within the county where the tax is imposed at the time of the renewal of…
1. A local vehicle tax or change in the rate shall be imposed January 1 immediately following a favorable election for registration years beginning on or after that date and the repeal of the tax shall be as of December 31 following a favorable election for registration years beginning after that date. 2. Local officia…
1. Taxpayers shall pay a local vehicle tax to the county treasurer at the time of application for the renewal of the registration of the vehicle under chapter 321 for the registration year. The county treasurer shall require a person applying for the renewal of the registration of a vehicle to state the person’s reside…
1. A local sales and services tax may be imposed by a county on the sales price taxed by the state under chapter 423, subchapter II. A local sales and services tax shall be imposed on the same basis as the state sales and services tax or in the case of the use of natural gas, natural gas service, electricity, or electr…
1. a. A local sales and services tax shall be imposed either January 1 or July 1 following the notification of the director of revenue but not sooner than ninety days following the favorable election and not sooner than sixty days following notice to sellers, as defined in section 423.1. However, a jurisdiction which h…
1. a. Except as provided in paragraphs “b” and “c”, the director shall credit the local sales and services tax receipts and interest and penalties from a county-imposed tax to the county’s account in the local sales and services tax fund for the county in which the tax was collected. If the director is unable to determ…
1. Construction contractors may make application to the department for a refund of the additional local sales and services tax paid under this chapter by reason of taxes paid on building materials, supplies, or equipment under the following conditions: a. The building materials, supplies, or equipment are incorporated…
1. For purposes of this section unless the context otherwise requires: a. “Bond issuer” or “issuer” means a city, a county, or a secondary recipient. b. “Designated portion” means the portion of the local option sales and services tax revenues which is authorized to be expended for one or a combination of purposes unde…
1. For purposes of this section, unless the context otherwise requires: a. “Base year” means the fiscal year during which an ordinance is adopted that provides for funding of an urban renewal project by a designated amount of the increased sales and services tax revenues. b. “Eligible city” means a city in which a loca…