97C.10 Tax on employer.
In addition to all other taxes there is hereby imposed upon each employer as defined in section 97C.2, subsection 2, a tax equal to such percentum of the wages paid by the employer to each employee as imposed by the Social Security Act, Tit. II, as such Act has been and may from time to time be amended. The employer shall pay its tax or contribution from funds available and is directed to pay same from tax money or from any other income available. The political subdivision is hereby authorized and directed to levy in addition to all other taxes a property tax sufficient to meet its obligations under the provisions of this chapter, if such tax levy is necessary because other funds are not available.
[C46, 50, §97.12; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.10]
2012 Acts, ch 1023, §17
Referred to in §97C.12
Structure Iowa Code
Title III - PUBLIC SERVICES AND REGULATION
Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT
Section 97C.1 - Declaration of policy.
Section 97C.3 - Federal-state agreement.
Section 97C.4 - Other states — joint agreements.
Section 97C.5 - Tax on employees.
Section 97C.6 - Collection of tax.
Section 97C.8 - Statement to employees.
Section 97C.9 - Adjustments or refund.
Section 97C.10 - Tax on employer.
Section 97C.11 - Payment — adjustment or refund.
Section 97C.12 - Contribution fund.
Section 97C.13 - Fund kept separate.
Section 97C.13A - Federal-state agreement administration — costs.
Section 97C.14 - Elected officials — retroactive payments.
Section 97C.15 - Payments to secretary of treasury.
Section 97C.16 - Custodian of fund.
Section 97C.17 - Standing appropriation.
Section 97C.19 - Apportionment of expense.