AN ORDINANCE ESTABLISHING A LOCAL OPTION SALES AND SERVICES
TAX APPLICABLE TO TRANSACTIONS WITHIN THE INCORPORATED AREAS OF THE CITIES OF CHELSEA, CLUTIER, DYSART, ELBERON, GARWIN, GLADBROOK, LINCOLN, MONTOUR,
TAMA, TOLEDO, TRAER, AND VINING, AND THE
UNINCORPORATED AREAS OF TAMA COUNTY, IOWA.
Be
It Enacted by the Board of Supervisors of Tama County, Iowa:
Section
1. Local Option Sales and Services Tax. There is imposed a local option
sales and services tax applicable to transactions within the cities of Chelsea, Clutier, Dysart,
Elberon, Garwin, Gladbrook, Lincoln, Montour, Tama, Toledo, Traer, and Vining, and the unincorporated areas of Tama County, Iowa.
The rate of the tax shall be one
percent upon the gross receipts taxed under Chapter 422B-Local Option Tax,
Division IV, of the Iowa Code in the following: Chelsea, Clutier, Dysart,
Elberon, Garwin, Gladbrook, Lincoln, Montour, Tama, Toledo, Traer, and Vining,
and the unincorporated areas of Tama County, Iowa
The
local sales services tax is imposed on transactions occurring on or after July
1, 2003, for the cities of Chelsea, Clutier, Dysart, Elberon, Garwin, Gladbrook, Lincoln, Montour,
Tama, Toledo, Traer, and Vining, and the
unincorporated areas of Tama County, Iowa.
All persons
required to collect state gross receipts taxes shall collect the tax. However, the tax shall not be imposed on the
gross receipts from the sale of motor fuel or special fuel as defined in
Chapter 324 of the Iowa Code, on the gross receipts from the rental of rooms,
apartments, or sleeping quarters which are taxed under chapter 422A of the Iowa
Code during the period the hotel and motel tax is imposed, on the gross
receipts from the sale of natural gas or electric energy in a city or county
where the gross receipts are subject to a franchise fee or user fee during the
period the franchise or user fee is imposed, on the gross receipts from the
sale of a lottery ticket or share in a lottery game conducted pursuant to
chapter 99E of the Iowa code, and on the sale or rental of tangible personal
property described in section 422.45, subsections 26 and 27 of the Iowa code.
All
applicable provisions of the appropriate sections of Chapter 422, Division IV,
of the Iowa Code are adopted by reference.
Section
2. Effective Date. This ordinance shall be in effect after its final
passage, approval and publication as provided by law.
Passed
by the Tama County Board of Supervisors on this 17th day of June,
2003.
Keith Sash, Chairman
Jim Ledvina, Supervisor
Larry L. Vest, Supervisor
Attest: John A. Adams
County Auditor and/or Ex Officio Clerk of the Board