Text: HF00423 Text: HF00425 Text: HF00400 - HF00499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, subsection 20, Code 2001, is
1 2 amended to read as follows:
1 3 20. The gross receipts from sales or services rendered,
1 4 furnished, or performed by a county or city. This exemption
1 5 does not apply to the tax specifically imposed under section
1 6 422.43 on the gross receipts from the sales, furnishing, or
1 7 service of gas, electricity, water, heat, pay television
1 8 service, and communication service to the public by a
1 9 municipal corporation in its proprietary capacity; does not
1 10 apply to the sales, furnishing, or service of solid waste
1 11 collection and disposal service to nonresidential commercial
1 12 operations; does not apply to the sales, furnishing, or
1 13 service of sewage service for nonresidential commercial
1 14 operations; and does not apply to fees paid to cities and
1 15 counties for the privilege of participating in any athletic
1 16 sports sponsored by a city or county.
1 17 EXPLANATION
1 18 Current law provides that the exemption from sales and use
1 19 taxes of fees paid to cities and counties does not apply to
1 20 fees paid for the privilege of participating in any athletic
1 21 sports. This bill limits this nonapplicability of the
1 22 exemption only to those fees paid for the privilege of
1 23 participating in any sports which are sponsored by a city or
1 24 county.
1 25 LSB 2821HH 79
1 26 mg/cls/14
Text: HF00423 Text: HF00425 Text: HF00400 - HF00499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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