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House Journal: Page 1032: Wednesday, March 27, 1996

Page  10

 1   a final payment of the remainder of tax moneys due the
 2   city or county for the fiscal year before the due date
 3   for the payment of the first quarter of the next
 4   fiscal year.  If an overpayment has resulted during
 5   the previous fiscal year, the first payment of the new
 6   fiscal year shall be adjusted to reflect any
 7   overpayment.
 8     3.  Local cigarette and tobacco tax moneys received
 9   by a city or county shall be expended by the city or
10   county for the purpose of educating minors on the
11   addictiveness and harmful effects of cigarettes and
12   tobacco products and enforcing federal, state, and
13   local cigarette and tobacco laws.
14     Sec. 63.  Section 422B.8, unnumbered paragraph 1,
15   Code Supplement 1995, is amended to read as follows:
16     A local sales and services tax at the rate of not
17   more than one percent may be imposed by a county on
18   the gross receipts taxed by the state under chapter
19   422, division IV.  A local sales and services tax
20   shall be imposed on the same basis as the state sales
21   and services tax and may not be imposed on the sale of
22   any property or on any service not taxed by the state,
23   except the tax shall not be imposed on the gross
24   receipts from the sale of motor fuel or special fuel
25   as defined in chapter 452A, on the gross receipts from
26   the sale of cigarettes and tobacco products as defined
27   in chapter 453A during the period of local cigarette
28   and tobacco tax is imposed, on the gross receipts from
29   the rental of rooms, apartments, or sleeping quarters
30   which are taxed under chapter 422A during the period
31   the hotel and motel tax is imposed, on the gross
32   receipts from the sale of natural gas or electric
33   energy in a city or county where the gross receipts
34   are subject to a franchise fee or user fee during the
35   period the franchise or user fee is imposed, on the
36   gross receipts from the sale of equipment by the state
37   department of transportation, and on the gross
38   receipts from the sale of a lottery ticket or share in
39   a lottery game conducted pursuant to chapter 99E.  A
40   local sales and services tax is applicable to
41   transactions within those incorporated and
42   unincorporated areas of the county where it is imposed
43   and shall be collected by all persons required to
44   collect state gross receipts taxes.  All cities
45   contiguous to each other shall be treated as part of
46   one incorporated area and the tax would be imposed in
47   each of those contiguous cities only if the majority
48   of those voting in the total area covered by the
49   contiguous cities favor its imposition.
50     Sec. 64.  Section 453A.1, subsections 3 and 4, Code

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/01000/01032.html
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