House Journal: Page 1529: Monday, April 17, 2000
29 subsequent tax years unless a change is requested and
30 a new refund permit applied for within thirty days
31 after the first day of the person's or corporation's
32 tax year. The income tax credit shall be the amount
33 of the Iowa fuel tax paid on fuel purchased by the
34 person or corporation and is subject to the conditions
35 provided in section 452A.17 with the exception that
36 the income tax credit is not available for refunds
37 relating to casualty losses, transport diversions,
38 pumping credits, blending errors, idle time, power
39 takeoffs, reefer units, and exports by eligible
40 purchasers distributors.
41 Sec. 11. Section 422A.1, Code 1999, is amended by
42 adding the following new unnumbered paragraph after
43 unnumbered paragraph 1:
44 NEW UNNUMBERED PARAGRAPH. Within ten days of the
45 election at which a majority of those voting on the
46 question favors the imposition, repeal, or change in
47 the rate of the hotel and motel tax, the county
48 auditor shall give written notice by sending a copy of
49 the abstract of votes from the favorable election to
50 the director of revenue and finance.
Page 5
1 Sec. 12. Section 422B.8, unnumbered paragraph 1,
2 Code Supplement 1999, is amended to read as follows:
3 A local sales and services tax at the rate of not
4 more than one percent may be imposed by a county on
5 the gross receipts taxed by the state under chapter
6 422, division IV. A local sales and services tax
7 shall be imposed on the same basis as the state sales
8 and services tax or in the case of the use of natural
9 gas, natural gas service, electricity, or electric
10 service on the same basis as the state use tax and
11 shall not be imposed on the sale of any property or on
12 any service not taxed by the state, except the tax
13 shall not be imposed on the gross receipts from the
14 sale of motor fuel or special fuel as defined in
15 chapter 452a which is consumed for highway use or in
16 watercraft or aircraft if the fuel tax is paid on the
17 transaction and a refund has not or will not be
18 allowed, on the gross receipts from the rental of
19 rooms, apartments, or sleeping quarters which are
20 taxed under chapter 422a during the period the hotel
21 and motel tax is imposed, on the gross receipts from
22 the sale of equipment by the state department of
23 transportation, on the gross receipts from the sale of
24 self-propelled building equipment, pile drivers,
25 motorized scaffolding, or attachments customarily
26 drawn or attached to self-propelled building
27 equipment, pile drivers, and motorized scaffolding,
© 2000 Cornell College and
League of Women Voters of Iowa
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