House Journal: Page 1802: Thursday, May 3, 2001
16 furnishing, or service of gas, electricity, water,
17 heat, pay television service, and communication
18 service, including the gross receipts from such sales
19 by any municipal corporation or joint water utility
20 furnishing gas, electricity, water, heat, pay
21 television service, and communication service to the
22 public in its proprietary capacity, except as
23 otherwise provided in this division, when sold at
24 retail in the state to consumers or users; a like rate
25 of tax upon the gross receipts from all sales of
26 tickets or admissions to places of amusement, fairs,
27 and athletic events except those of elementary and
28 secondary educational institutions; a like rate of tax
29 on the gross receipts from an entry fee or like charge
30 imposed solely for the privilege of participating in
31 an activity at a place of amusement, fair, or athletic
32 event unless the gross receipts from the sales of
33 tickets or admissions charges for observing the same
34 activity are taxable under this division; and a like
35 rate of tax upon that part of private club membership
36 fees or charges paid for the privilege of
37 participating in any athletic sports provided club
38 members.
39 2. There is imposed a tax of five six percent upon
40 the gross receipts derived from the operation of all
41 forms of amusement devices and games of skill, games
42 of chance, raffles, and bingo games as defined in
43 chapter 99B, operated or conducted within the state,
44 the tax to be collected from the operator in the same
45 manner as for the collection of taxes upon the gross
46 receipts of tickets or admission as provided in this
47 section. The tax shall also be imposed upon the gross
48 receipts derived from the sale of lottery tickets or
49 shares pursuant to chapter 99E. The tax on the
50 lottery tickets or shares shall be included in the
Page 9
1 sales price and distributed to the general fund as
2 provided in section 99E.10.
3 4. There is imposed a tax of five six percent upon
4 the gross receipts from the sales of engraving,
5 photography, retouching, printing, and binding
6 services. For the purpose of this division, the sales
7 of engraving, photography, retouching, printing, and
8 binding services are sales of tangible property.
9 5. There is imposed a tax of five six percent upon
10 the gross receipts from the sales of vulcanizing,
11 recapping, and retreading services. For the purpose
12 of this division, the sales of vulcanizing, recapping,
13 and retreading services are sales of tangible
14 property.
© 2001 Cornell College and
League of Women Voters of Iowa
Comments about this site or page?
hjourn@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Fri May 4 13:35:00 CDT 2001
URL: /DOCS/GA/79GA/Session.1/HJournal/01800/01802.html
jhf