Text: HSB00108                          Text: HSB00110
Text: HSB00100 - HSB00199               Text: HSB Index
Bills and Amendments: General Index     Bill History: General Index

House Study Bill 109

Bill Text

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 and may shall 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 aircraft as defined in section 328.1, and on the gross
  1 21 receipts from the sale of a lottery ticket or share in a
  1 22 lottery game conducted pursuant to chapter 99E.  A local sales
  1 23 and services tax is applicable to transactions within those
  1 24 incorporated and unincorporated areas of the county where it
  1 25 is imposed and shall be collected by all persons required to
  1 26 collect state gross receipts taxes.  All cities contiguous to
  1 27 each other shall be treated as part of one incorporated area
  1 28 and the tax would be imposed in each of those contiguous
  1 29 cities only if the majority of those voting in the total area
  1 30 covered by the contiguous cities favor its imposition.
  1 31    Sec. 2.  Section 422E.3, subsection 2, Code 1999, is
  1 32 amended to read as follows:
  1 33    2.  The tax shall be imposed on the same basis as the state
  1 34 sales and services tax and shall not be imposed on the sale of
  1 35 any property or on any service not taxed by the state, except
  2  1 the tax shall not be imposed on the gross receipts from the
  2  2 sale of motor fuel or special fuel as defined in chapter 452A,
  2  3 on the gross receipts from the rental of rooms, apartments, or
  2  4 sleeping quarters which are taxed under chapter 422A during
  2  5 the period the hotel and motel tax is imposed, on the gross
  2  6 receipts from the sale of equipment by the state department of
  2  7 transportation, on the gross receipts from the sale of
  2  8 aircraft as defined in section 328.1, and on the gross
  2  9 receipts from the sale of a lottery ticket or share in a
  2 10 lottery game conducted pursuant to chapter 99E.  
  2 11                           EXPLANATION
  2 12    The bill exempts the sales of all aircraft from local
  2 13 option sales and services taxes.  
  2 14 LSB 2181HC 78
  2 15 mg/sc/14

Text: HSB00108                          Text: HSB00110
Text: HSB00100 - HSB00199               Text: HSB Index
Bills and Amendments: General Index     Bill History: General Index

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