Iowa Admin. Code r. 701-270.1
"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 ofa 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.
Iowa Admin. Code r. 701-270.1