Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 423B - LOCAL OPTION TAXES

Section 423B.1 - Authorization — election — imposition and repeal. - 423B.1 Authorization — election — imposition and repeal. 1. A...

Section 423B.2 - Local vehicle tax. - 423B.2 Local vehicle tax. 1. An annual local vehicle tax...

Section 423B.3 - Administration of local vehicle tax. - 423B.3 Administration of local vehicle tax. 1. A local vehicle...

Section 423B.4 - Payment — penalties. - 423B.4 Payment — penalties. 1. Taxpayers shall pay a local...

Section 423B.5 - Local sales and services tax. - 423B.5 Local sales and services tax. 1. A local sales...

Section 423B.6 - Administration. - 423B.6 Administration. 1. a. A local sales and services tax...

Section 423B.7 - Payment to local governments. - 423B.7 Payment to local governments. 1. a. Except as provided...

Section 423B.8 - Construction contractor refunds. - 423B.8 Construction contractor refunds. 1. Construction contractors may make application...

Section 423B.9 - Issuance of bonds. - 423B.9 Issuance of bonds. 1. For purposes of this section...

Section 423B.10 - Funding urban renewal projects. - 423B.10 Funding urban renewal projects. 1. For purposes of this...