423B.4 Payment — penalties.
1. Taxpayers shall pay a local vehicle tax to the county treasurer at the time of application for the renewal of the registration of the vehicle under chapter 321 for the registration year. The county treasurer shall require a person applying for the renewal of the registration of a vehicle to state the person’s residence and shall not renew a registration certificate of a vehicle on which a local vehicle tax is due until the local vehicle tax is paid.
2. Payment of a local vehicle tax shall be evidenced by a notation on the state registration certificate. The director of transportation shall prescribe by rule the type of notation. A local vehicle tax shall not be refunded even when annual state registration fees are refunded.
3. Penalties for late payment which are comparable to the penalties for late payment of annual state registration fees shall be imposed by the ordinance imposing a local vehicle tax. Willful violation of a local vehicle tax ordinance is a simple misdemeanor.
85 Acts, ch 32, §92
CS85, §422B.4
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §423B.4
2008 Acts, ch 1113, §115; 2015 Acts, ch 29, §114
Structure Iowa Code
Chapter 423B - LOCAL OPTION TAXES
Section 423B.1 - Authorization — election — imposition and repeal.
Section 423B.2 - Local vehicle tax.
Section 423B.3 - Administration of local vehicle tax.
Section 423B.4 - Payment — penalties.
Section 423B.5 - Local sales and services tax.
Section 423B.6 - Administration.
Section 423B.7 - Payment to local governments.
Section 423B.8 - Construction contractor refunds.