Iowa Administrative Code - 06/29/2022

Revenue Department [701] | Agency Listing
Chapter 239 LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.239.1 Urban renewal project.
701.239.2 Definitions.
701.239.3 Establishing sales and revenue growth.
701.239.4 Requirements for cities adopting an ordinance.
701.239.5 Identification of retail establishments.
701.239.6 Calculation of base year taxable sales amount.
701.239.7 Determination of tax growth increment amount.
701.239.8 Distribution of tax base and growth increment amounts.
701.239.9 Examples.
701.239.10 Ordinance term.