House Journal: Page 1662: Wednesday, April 30, 2003
Page 104
1 calendar quarter has occurred on or after the one
2 hundred twentieth day.
3 c. d. If a local sales and services tax has been
4 imposed prior to April 1, 2000, and at the time of the
5 election a date for repeal was specified on the
6 ballot, the local sales and services tax may be
7 repealed on that date, notwithstanding paragraph "b".
8 2. a. The director of revenue and finance shall
9 administer a local sales and services tax as nearly as
10 possible in conjunction with the administration of
11 state gross receipts sales tax laws. The director
12 shall provide appropriate forms or provide on the
13 regular state tax forms for reporting local sales and
14 services tax liability.
15 b. The ordinance of a county board of supervisors
16 imposing a local sales and services tax shall adopt by
17 reference the applicable provisions of the appropriate
18 sections of chapter 422, division IV, and chapter 423.
19 All powers and requirements of the director to
20 administer the state gross receipts sales tax law and
21 use tax law are applicable to the administration of a
22 local sales and services tax law and the local excise
23 tax, including but not limited to, the provisions of
24 section 422.25, subsection 4, sections 422.30, 422.48
25 to 422.52, 422.54 to 422.58, 422.67, and 422.68,
26 section 422.69, subsection 1, sections 422.70 to
27 422.75, 423.6, subsections 2 to 4, and sections 423.11
28 to 423.18, and 423.21 section 423.14, subsection 1 and
29 subsection 2, paragraphs "b" through "e", and sections
30 423.15, 423.23, 423.24, 423.25, 423.31 to 423.35,
31 423.37 to 423.42, 423.46, and 423.47. Local officials
32 shall confer with the director of revenue and finance
33 for assistance in drafting the ordinance imposing a
34 local sales and services tax. A certified copy of the
35 ordinance shall be filed with the director as soon as
36 possible after passage.
37 c. Frequency of deposits and quarterly reports of
38 a local sales and services tax with the department of
39 revenue and finance are governed by the tax provisions
40 in section 422.52 423.31. Local tax collections shall
41 not be included in computation of the total tax to
42 determine frequency of filing under section 422.52
43 423.31.
44 d. The director shall apply a boundary change of a
45 county or city imposing or collecting the local sales
46 and service tax to the imposition or collection of
47 that tax only on the first day of a calendar quarter
48 which occurs sixty days or more after the director has
49 given notice of the boundary change to sellers.
50 Sec. . Section 422C.2, subsections 4 and 6,
© 2003 Cornell College and
League of Women Voters of Iowa
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