701—270.3(423B) Administration.
	270.3(1) Generally. The department is charged with the administration of the tax, once imposed, and must administer the tax as nearly as possible in conjunction with the administration of the state sales tax.
	270.3(2) Incorporation of 701—Chapter 11. Except as otherwise stated in this chapter, the requirements of 701—Chapter 11 apply to retailers required to collect local option taxes in the same manner that those requirements apply to all sellers and retailers making sales subject to state sales tax.
This rule is intended to implement Iowa Code section 423B.6.
[ARC 7623C, IAB 2/7/24, effective 3/13/24]