Text: H01028 Text: H01030 Text: H01000 - H01099 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Amend House File 199 as follows: 1 2 #1. Page 1, by inserting after line 10 the 1 3 following: 1 4 "Sec. __. Section 422B.8, unnumbered paragraph 1, 1 5 Code 1999, 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 andmayshall not be imposed on the 1 12 sale of any property or on any service not taxed by 1 13 the state, except the tax shall not be imposed on the 1 14 gross receipts from the sale of motor fuel or special 1 15 fuel as defined in chapter 452A, on the gross receipts 1 16 from the rental of rooms, apartments, or sleeping 1 17 quarters which are taxed under chapter 422A during the 1 18 period the hotel and motel tax is imposed, on the 1 19 gross receipts from the sale of natural gas or 1 20 electric energy in a city or county where the gross 1 21 receipts are subject to a franchise fee or user fee 1 22 during the period the franchise or user fee is 1 23 imposed, on the gross receipts from the sale of 1 24 equipment by the state department of transportation, 1 25 on the gross receipts from the sale of aircraft as 1 26 defined in section 328.1, and on the gross receipts 1 27 from the sale of a lottery ticket or share in a 1 28 lottery game conducted pursuant to chapter 99E. A 1 29 local sales and services tax is applicable to 1 30 transactions within those incorporated and 1 31 unincorporated areas of the county where it is imposed 1 32 and shall be collected by all persons required to 1 33 collect state gross receipts taxes. All cities 1 34 contiguous to each other shall be treated as part of 1 35 one incorporated area and the tax would be imposed in 1 36 each of those contiguous cities only if the majority 1 37 of those voting in the total area covered by the 1 38 contiguous cities favor its imposition. 1 39 Sec. __. Section 422E.3, subsection 2, Code 1999, 1 40 is amended to read as follows: 1 41 2. The tax shall be imposed on the same basis as 1 42 the state sales and services tax and shall not be 1 43 imposed on the sale of any property or on any service 1 44 not taxed by the state, except the tax shall not be 1 45 imposed on the gross receipts from the sale of motor 1 46 fuel or special fuel as defined in chapter 452A, on 1 47 the gross receipts from the rental of rooms, 1 48 apartments, or sleeping quarters which are taxed under 1 49 chapter 422A during the period the hotel and motel tax 1 50 is imposed, on the gross receipts from the sale of 2 1 equipment by the state department of transportation, 2 2 on the gross receipts from the sale of aircraft as 2 3 defined in section 328.1, and on the gross receipts 2 4 from the sale of a lottery ticket or share in a 2 5 lottery game conducted pursuant to chapter 99E." 2 6 #2. Title page, line 2, by inserting after the 2 7 word "taxes" the following: "and under the local 2 8 option sales and services taxes". 2 9 2 10 2 11 2 12 DRAKE of Pottawattamie 2 13 2 14 2 15 2 16 KUHN of Floyd 2 17 HF 199.201 78 2 18 mg/gg
Text: H01028 Text: H01030 Text: H01000 - H01099 Text: H Index Bills and Amendments: General Index Bill History: General Index
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