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26 any property or on any service not taxed by the state, 27 except the tax shall not be imposed on the gross 28 receipts from the sale of motor fuel or special fuel 29 as defined in chapter 452A, on the gross receipts from 30 the rental of rooms, apartments, or sleeping quarters 31 which are taxed under chapter 422A during the period 32 the hotel and motel tax is imposed, on the gross 33 receipts from the sale of natural gas or electric 34 energy in a city or county where the gross receipts 35 are subject to a franchise fee or user fee during the 36 period the franchise or user fee is imposed, on the 37 gross receipts from the sale of equipment by the state 38 department of transportation, and on the gross 39 receipts from the sale of a lottery ticket or share in 40 a lottery game conducted pursuant to chapter 99E. A 41 local sales and services tax is applicable to 42 transactions within those incorporated and 43 unincorporated areas of the county where it is imposed 44 and shall be collected by all persons required to 45 collect state gross receipts taxes. However, a person 46 required to collect state retail sales tax under 47 chapter 422, division IV, is not required to collect 48 local sales and services tax on transactions delivered 49 within the area where the local sales and services tax 50 is imposed unless the person has physical presence in Page 2 1 that taxing area. All cities contiguous to each other 2 shall be treated as part of one incorporated area and 3 the tax would be imposed in each of those contiguous 4 cities only if the majority of those voting in the 5 total area covered by the contiguous cities favor its 6 imposition." 7 3. Page 10, by inserting after line 20 the 8 following: 9 "Sec. ___. Section 422B.10, subsection 3, Code 10 1999, is amended by adding the following new 11 paragraph: 12 NEW PARAGRAPH. c. If a subsequent certified 13 census exists which modifies that most recent 14 certified federal census for a participating 15 jurisdiction under paragraphs "a" and "b", the 16 computations under paragraphs "a" and "b" shall 17 utilize the subsequent certified census in the 18 distribution formula under rules established by the 19 director of revenue and finance." 20 4. Page 11, by inserting after line 18 the 21 following: 22 "Sec. ___. Section 422E.2, subsection 4, paragraph 23 b, unnumbered paragraph 1, Code 1999, is amended to 24 read as follows:
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