Iowa Admin. Code r. 701-270.2

Current through Regsiter Vol. 46, No. 26, June 12, 2024

Rule 701-270.2 - Imposition of local option taxes and notification to the department

This rule describes notification and other requirements as related to the department. More information on election forms and instructions can be found in 721-Chapter 21.

(1)Notice to the department. Within ten days of the election at which a majority of those voting on the question of imposition, repeal, or change in the rate of tax vote in favor, the county auditor must give notice of the election results to the director by sending a copy of the abstract of votes and a copy of the sample ballot from the election.

(2)Avoiding a lapse in tax due to expiration of a former local option tax. A jurisdiction that has a local option tax that is set to expire may vote to impose another local option tax. However, due to the required imposition dates previously set forth, there may be a lapse in the tax because ofan expiration of the former local option tax and the required imposition dates for imposition of a local option tax. A local option jurisdiction may avoid a lapse in local option tax. To avoid a lapse in the tax, a jurisdiction may place on the ballot that the new local option tax will continue without repeal of the prior tax. If the required vote is in favor of imposition of the local option tax, the continued local option tax can be imposed so there is no lapse in the tax.

This rule is intended to implement Iowa Code section 423B.6.

Iowa Admin. Code r. 701-270.2

Renumbered from 701-107.2 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022

Amended by IAB February 7, 2024/Volume XLVI, Number 16, effective 3/13/2024