Text: S05474 Text: S05476 Text: S05400 - S05499 Text: S Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend House File 2351, as passed by the House, as
1 2 follows:
1 3 #1. Page 1, by inserting before line 1 the
1 4 following:
1 5 "Section 1. Section 422.45, subsection 20, Code
1 6 Supplement 1999, is amended to read as follows:
1 7 20. The gross receipts from sales or services
1 8 rendered, furnished, or performed by a county or city.
1 9 This exemption does not apply to the tax specifically
1 10 imposed under section 422.43 on the gross receipts
1 11 from the sales, furnishing, or service of gas,
1 12 electricity, water, heat, pay television service, and
1 13 communication service to the public by a municipal
1 14 corporation in its proprietary capacity; does not
1 15 apply to the sales, furnishing, or service of solid
1 16 waste collection and disposal service to
1 17 nonresidential commercial operations; does not apply
1 18 to the sales, furnishing, or service of sewage service
1 19 for nonresidential commercial operations; and does not
1 20 apply to fees paid to cities and counties for the
1 21 privilege of participating in any athletic sports
1 22 except for fees paid for use of a municipal swimming
1 23 pool."
1 24 #2. Title page line 1, by inserting after the word
1 25 "to" the following: "the exemption for fees paid to
1 26 cities and counties and to".
1 27
1 28
1 29
1 30 STEVEN D. HANSEN
1 31 HF 2351.303 78
1 32 mg/cf
Text: S05474 Text: S05476 Text: S05400 - S05499 Text: S Index Bills and Amendments: General Index Bill History: General Index
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