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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