Text: HF00615 Text: HF00617 Text: HF00600 - HF00699 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 422B.8, unnumbered paragraph 1, Code 1 2 1999, is amended to read as follows: 1 3 A local sales and services tax at the rate of not more than 1 4 one percent may be imposed by a county on the gross receipts 1 5 taxed by the state under chapter 422, division IV. A local 1 6 sales and services tax shall be imposed on the same basis as 1 7 the state sales and services tax andmayshall not be imposed 1 8 on the sale of any property or on any service not taxed by the 1 9 state, except the tax shall not be imposed on the gross 1 10 receipts from the sale of motor fuel or special fuel as 1 11 defined in chapter 452A, on the gross receipts from the rental 1 12 of rooms, apartments, or sleeping quarters which are taxed 1 13 under chapter 422A during the period the hotel and motel tax 1 14 is imposed, on the gross receipts from the sale of natural gas 1 15 or electric energy in a city or county where the gross 1 16 receipts are subject to a franchise fee or user fee during the 1 17 period the franchise or user fee is imposed, on the gross 1 18 receipts from the sale of equipment by the state department of 1 19 transportation, on the gross receipts from the sale of 1 20 personal property from a vending machine operated by insertion 1 21 of a coin, paper currency, token, card, or key, and on the 1 22 gross receipts from the sale of a lottery ticket or share in a 1 23 lottery game conducted pursuant to chapter 99E. A local sales 1 24 and services tax is applicable to transactions within those 1 25 incorporated and unincorporated areas of the county where it 1 26 is imposed and shall be collected by all persons required to 1 27 collect state gross receipts taxes. All cities contiguous to 1 28 each other shall be treated as part of one incorporated area 1 29 and the tax would be imposed in each of those contiguous 1 30 cities only if the majority of those voting in the total area 1 31 covered by the contiguous cities favor its imposition. 1 32 Sec. 2. Section 422E.3, subsection 2, Code 1999, is 1 33 amended to read as follows: 1 34 2. The tax shall be imposed on the same basis as the state 1 35 sales and services tax and shall not be imposed on the sale of 2 1 any property or on any service not taxed by the state, except 2 2 the tax shall not be imposed on the gross receipts from the 2 3 sale of motor fuel or special fuel as defined in chapter 452A, 2 4 on the gross receipts from the rental of rooms, apartments, or 2 5 sleeping quarters which are taxed under chapter 422A during 2 6 the period the hotel and motel tax is imposed, on the gross 2 7 receipts from the sale of equipment by the state department of 2 8 transportation, on the gross receipts from the sale of 2 9 personal property from a vending machine operated by insertion 2 10 of a coin, paper currency, token, card, or key, and on the 2 11 gross receipts from the sale of a lottery ticket or share in a 2 12 lottery game conducted pursuant to chapter 99E. 2 13 EXPLANATION 2 14 The bill exempts from the local option sales and services 2 15 tax and the local option school infrastructure sales and 2 16 services tax the gross receipts from sales of personal 2 17 property made by means of vending machines operated by 2 18 insertion of coins, paper currencies, tokens, cards, or keys. 2 19 LSB 2686HH 78 2 20 mg/sc/14
Text: HF00615 Text: HF00617 Text: HF00600 - HF00699 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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