701—270.1(423B) Definitions.
	270.1(1) Incorporation of definitions. To the extent it is consistent with Iowa Code chapter 423B and this chapter, all other words and phrases used in this chapter shall mean the same as defined in Iowa Code section 423.1 and chapter 423B and rule 701—200.1(423).
	270.1(2) Chapter-specific definitions. For purposes of this chapter, unless the context otherwise requires:
“City” means the same as defined in Iowa Code section 362.2(4).
“Local option tax” or “local option taxes” means the taxes imposed by Iowa Code chapter 423B.
“Most recent certified federal census” means the final count from the most recent decennial census conducted by the United States Department of Commerce, Bureau of the Census, as modified by subsequent certifications from the Bureau of the Census. If a subsequent certified census occurs that modifies the “most recent certified federal census” for a participating jurisdiction, then the formula set forth in this rule for computations for distribution of the tax shall reflect any population adjustments reported by the subsequent certified census.
“Unincorporated area of the county” means all areas of a county that are outside the corporate limits of all cities that are located within the geographical area of the county.
This rule is intended to implement Iowa Code section 423B.7.
[ARC 7623C, IAB 2/7/24, effective 3/13/24]