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House Journal: Page 1030: Wednesday, March 27, 1996

Page   8

 1   not more than ten percent may be imposed by a county
 2   on the gross receipts from sales of cigarettes and
 3   tobacco products sold at retail by a retailer as
 4   defined under chapter 422, division IV.  A local
 5   cigarette and tobacco tax shall be imposed only if the
 6   retailer is required under section 422.53 to have a
 7   state tax permit to collect the state sales and
 8   services tax.  A local cigarette and tobacco tax is
 9   applicable to transactions within those incorporated
10   and unincorporated areas of the county where it is
11   imposed and shall be collected by all persons required
12   to collect state gross receipts taxes.  All cities
13   contiguous to each other shall be treated as part of
14   one incorporated area and the tax would be imposed in
15   each of those contiguous cities only if the majority
16   of those voting in the total area covered by the
17   contiguous cities favor its imposition.
18     The amount of the sale, for purposes of determining
19   the amount of the local cigarette and tobacco tax,
20   does not include the amount of any state gross
21   receipts taxes but does include the amount of any tax
22   imposed under chapter 453A.
23     A tax permit other than the state tax permit
24   required under section 422.53 shall not be required by
25   local authorities.
26     Sec. 61.  NEW SECTION.  422B.6  ADMINISTRATION.
27     A local cigarette and tobacco tax shall be imposed
28   either January 1, April 1, July 1 or October 1
29   following the notification of the director of revenue
30   and finance.
31     A local cigarette and tobacco tax shall be repealed
32   only on March 31, June 30, September 30, or December
33   31.  However, a local cigarette and tobacco tax shall
34   not be repealed before the tax has been in effect for
35   one year.  At least forty days before the imposition
36   or repeal of the tax, a county shall provide notice of
37   the action by certified mail to the director of
38   revenue and finance.
39     The director of revenue and finance shall
40   administer a local cigarette and tobacco tax as nearly
41   as possible in conjunction with the administration of
42   state gross receipts tax laws.  The director shall
43   provide appropriate forms or provide on the regular
44   state tax forms for reporting local cigarette and
45   tobacco tax liability.
46     The ordinance of a county board of supervisors
47   imposing a local cigarette and tobacco tax shall adopt
48   by reference the applicable provisions of the
49   appropriate sections of chapter 422, division IV.  All
50   powers and requirements of the director to administer

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 2)

© 1996 Cornell College and League of Women Voters of Iowa

Comments? hjourn@legis.iowa.gov.

Last update: Thu Mar 28 13:30:02 CST 1996
URL: /DOCS/GA/76GA/Session.2/HJournal/01000/01030.html
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