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House Journal: Page 1744: Tuesday, April 27, 1999

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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