Chapter 3.05
LOCAL OPTION SALES TAX
Sections:
3.05.010 Local option sales and services tax.
3.05.040 Use of the one percent local sales and services tax (LSST).
3.05.050 School local option sales and services tax.
3.05.010 Local option sales and services tax.
There is imposed a local option sales and services tax applicable to transactions within the incorporated and unincorporated areas of Black Hawk County, Iowa.
A. The rate of the tax shall be one percent upon the sales price taxed under Iowa Code Chapter 423F, Division IV, in the incorporated and unincorporated areas of Black Hawk County, Iowa.
B. The local sales/services tax is imposed on transactions occurring on or after January 1, 2016, within Black Hawk County, Iowa; except that in the part of the City of Janesville that lies within Black Hawk County, the said tax is imposed on transactions occurring on or after January 1, 2014.
C. All applicable provisions of the appropriate sections of Iowa Code Chapter 423F are adopted by reference. [Ord. 124, 2014; Ord. 121 § 1, 2013. Code 2009 § 1-3-1.]
3.05.020 Effective date.
The ordinance codified in this chapter shall be in effect after its final passage, approval and publication as provided by law. Said tax will be repealed December 31, 2025, without election, except in those parts of the Cities of Janesville and Jesup that lie within Black Hawk County. This tax has been approved without expiration in the City of Janesville in both Bremer and Black Hawk Counties and in the City of Jesup in both Buchanan and Black Hawk Counties. [Ord. 121 § 2, 2013. Code 2009 § 1-3-2.]
3.05.030 Existing ordinance.
Upon the effective date of the ordinance codified in this chapter, all previous local option sales and services tax ordinances are repealed. [Ord. 121 § 3, 2013. Code 2009 § 1-3-3.]
3.05.040 Use of the one percent local sales and services tax (LSST).1
A. This section changes the current use of the taxes in the unincorporated areas of Black Hawk County, from 100 percent for property tax relief in Black Hawk County, to 50 percent for property tax relief in the unincorporated areas of Black Hawk County and 50 percent for secondary road and bridge construction in the unincorporated areas of Black Hawk County.
B. The use of the one percent local sales and services tax (LSST) shall be changed in the unincorporated areas of the County, effective from July 1, 2008, through December 31, 2010, which is the end of the current approved period of the tax levy.
C. Fifty percent shall be used for property tax relief in the unincorporated areas of the County. The specific purpose for which the revenues shall otherwise be expended is: 50 percent for secondary road and bridge construction. [Amended during 2014 recodification; Ord. 101, 2008. Code 2009 § 1-3-4.]
3.05.050 School local option sales and services tax.2
There is imposed a local option sales and services tax applicable to transactions within Black Hawk County, Iowa.
The rate of the tax shall be one percent upon the gross receipts taxed under Iowa Code Chapter 423E, School Infrastructure Funding – Local Option Tax, Division IV, in all school districts in Black Hawk County, Iowa, whether wholly or partially within the County.
The school infrastructure local option sales and services tax is imposed on transactions occurring on or after October 1, 2009, which will be in effect for a period of 10 years, until September 30, 2019, within Black Hawk County, Iowa. [Amended during 2014 recodification; Ord. 97 § 1, 2006. Code 2009 § 1-3-5.]
Code reviser’s note: This tax has been extended until December 31, 2025.
Code reviser’s note: This tax has been extended until December 31, 2025.