Text: S05611 Text: S05613 Text: S05600 - S05699 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend Senate File 2409 as follows:
1 2 #1. Page 1, by inserting before line 14 the
1 3 following:
1 4 "Sec. ___. Section 422B.8, unnumbered paragraph 1,
1 5 Code 1997, is amended to read as follows:
1 6 A local sales and services tax at the rate of not
1 7 more than one percent may be imposed by a county on
1 8 the gross receipts taxed by the state under chapter
1 9 422, division IV. A local sales and services tax
1 10 shall be imposed on the same basis as the state sales
1 11 and services tax and may not be imposed on the sale of
1 12 any property or on any service not taxed by the state,
1 13 except the tax shall not be imposed on the gross
1 14 receipts from the sale of motor fuel or special fuel
1 15 as defined in chapter 452A, on the gross receipts from
1 16 the rental of rooms, apartments, or sleeping quarters
1 17 which are taxed under chapter 422A during the period
1 18 the hotel and motel tax is imposed, on the gross
1 19 receipts from the sale of natural gas or electric
1 20 energy in a city or county where the gross receipts
1 21 are subject to a franchise fee or user fee during the
1 22 period the franchise or user fee is imposed, on the
1 23 gross receipts from the sale of equipment by the state
1 24 department of transportation, on the gross receipts
1 25 from the sale, rental, or lease of aircraft, and on
1 26 the gross receipts from the sale of a lottery ticket
1 27 or share in a lottery game conducted pursuant to
1 28 chapter 99E. A local sales and services tax is
1 29 applicable to transactions within those incorporated
1 30 and unincorporated areas of the county where it is
1 31 imposed and shall be collected by all persons required
1 32 to collect state gross receipts taxes. All cities
1 33 contiguous to each other shall be treated as part of
1 34 one incorporated area and the tax would be imposed in
1 35 each of those contiguous cities only if the majority
1 36 of those voting in the total area covered by the
1 37 contiguous cities favor its imposition."
1 38
1 39
1 40
1 41 ALLEN BORLAUG
1 42 SF 2409.203 77
1 43 mg/jl/28
Text: S05611 Text: S05613 Text: S05600 - S05699 Text: S Index Bills and Amendments: General Index Bill History: General Index
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