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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 274 LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS | Chapter Listing (Official Version - PDF format)
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| 701.274.1 Purpose and definitions. |  |
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| 701.274.2 Establishing sales and revenue growth. | |
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| 701.274.3 Requirements for cities adopting an ordinance. | |
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| 701.274.4 Identification of retail establishments. | |
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| 701.274.5 Calculation of base year taxable sales amount. | |
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| 701.274.6 Determination of tax growth increment amount. | |
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| 701.274.7 Distribution of tax base and growth increment amounts. | |
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