House Journal: Page 1445: Friday, April 25, 2003
Page 62
1 derived from slot machines authorized under chapter
2 99F.
3 Sec. 112. Section 422.43, subsection 2, Code 2003,
4 is amended to read as follows:
5 2. There is imposed a tax of five percent upon the
6 gross receipts derived from the operation of all forms
7 of amusement devices and games of skill, games of
8 chance, raffles, and bingo games as defined in chapter
9 99B, operated or conducted within the state, the tax
10 to be collected from the operator in the same manner
11 as for the collection of taxes upon the gross receipts
12 of tickets or admission as provided in this section.
13 The tax shall also be imposed upon the gross receipts
14 derived from the sale of lottery tickets or shares
15 pursuant to chapter 99E. The tax on the lottery
16 tickets or shares shall be included in the sales price
17 and distributed to the general fund as provided in
18 section 99E.10.
19 Sec. 113. Section 422B.8, unnumbered paragraph 1,
20 Code 2003, is amended to read as follows:
21 a local sales and services tax at the rate of not
22 more than one percent may be imposed by a county on
23 the gross receipts taxed by the state under chapter
24 422, division IV. A local sales and services tax
25 shall be imposed on the same basis as the state sales
26 and services tax or in the case of the use of natural
27 gas, natural gas service, electricity, or electric
28 service on the same basis as the state use tax and
29 shall not be imposed on the sale of any property or on
30 any service not taxed by the state, except the tax
31 shall not be imposed on the gross receipts from the
32 sale of motor fuel or special fuel as defined in
33 chapter 452a which is consumed for highway use or in
34 watercraft or aircraft if the fuel tax is paid on the
35 transaction and a refund has not or will not be
36 allowed, on the gross receipts from the rental of
37 rooms, apartments, or sleeping quarters which are
38 taxed under chapter 422a during the period the hotel
39 and motel tax is imposed, on the gross receipts from
40 the sale of equipment by the state department of
41 transportation, on the gross receipts from the sale of
42 self-propelled building equipment, pile drivers,
43 motorized scaffolding, or attachments customarily
44 drawn or attached to self-propelled building
45 equipment, pile drivers, and motorized scaffolding,
46 including auxiliary attachments which improve the
47 performance, safety, operation, or efficiency of the
48 equipment and replacement parts and are directly and
49 primarily used by contractors, subcontractors, and
50 builders for new construction, reconstruction,
© 2003 Cornell College and
League of Women Voters of Iowa
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