reglab/housing_qa huggingface dataset:
IA Code § 423B.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423B - LOCAL OPTION TAXES|Section 423B.3 - Administration of local vehicle tax.

423B.3 Administration of local vehicle tax.   1. A local vehicle tax or change in the rate shall be imposed January 1 immediately following a favorable election for registration years beginning on or after that date and the repeal of the tax shall be as of December 31 following a favorable election for registration years beginning after that date.   2. Local officials shall confer with the director of transportation for assistance in drafting the ordinance imposing a local vehicle tax. A certified copy of the ordinance shall be filed with the director as soon as possible after passage. The director shall inform the appropriate county treasurers and provide assistance to them for the collection of all local vehicle taxes and any penalties, crediting local vehicle tax receipts excluding penalties to a “local vehicle tax fund” established in the office of the county treasurer. From the local vehicle tax fund, the treasurer shall remit monthly, by direct deposit in the same manner as provided in section 384.11, to each city in the county the amount collected from residents of the city during the preceding calendar month and to the county the amount collected from the residents of the unincorporated area during the preceding calendar month. Moneys received by a city or county from this fund shall be credited to the general fund of the city or county to be used solely for public transit or shall be credited to the street construction fund of that city or the secondary road fund of that county to be used for the purposes specified in section 312.6. Any penalties collected shall be credited to the county general fund to be used to defray the cost to the county of administering the local vehicle tax.  85 Acts, ch 32, §91  CS85, §422B.3  2003 Acts, 1st Ex, ch 2, §203, 205  C2005, §423B.3  2015 Acts, ch 29, §114; 2019 Acts, ch 24, §104
IA Code § 423B.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423B - LOCAL OPTION TAXES|Section 423B.4 - Payment — penalties.

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
IA Code § 423B.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423B - LOCAL OPTION TAXES|Section 423B.8 - Construction contractor refunds.

423B.8 Construction contractor refunds.   1. Construction contractors may make application to the department for a refund of the additional local sales and services tax paid under this chapter by reason of taxes paid on goods, wares, or merchandise under the following conditions:   a. The goods, wares, or merchandise are incorporated into an improvement to real estate in fulfillment of a written contract fully executed prior to the date of the imposition of a local sales and services tax under this chapter. The refund shall not apply to equipment transferred in fulfillment of a mixed construction contract.   b. The contractor has paid to the department or to a retailer the full amount of the state and local tax.   c. The claim is filed on forms provided by the department and is filed within one year of the date the tax is paid.   2. The department shall pay the refund from the appropriate city’s or county’s account in the local sales and services tax fund.   3. A contractor who makes an erroneous application for refund shall be liable for payment of the excess refund paid plus interest at the rate in effect under section 421.7. In addition, a contractor who willfully makes a false application for refund is guilty of a simple misdemeanor and is liable for a penalty equal to fifty percent of the excess refund claimed. Excess refunds, penalties, and interest due under this subsection may be enforced and collected in the same manner as the local sales and services tax imposed under this chapter.  88 Acts, ch 1153, §6  C89, §422B.11  2001 Acts, ch 116, §15;  2003 Acts, 1st Ex, ch 2, §203, 205  C2005, §423B.8  2018 Acts, ch 1161, §243, 245
IA Code § 423C.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX|Section 423C.1 - Short title.

423C.1 Short title.   This chapter may be cited as the “Automobile Rental Excise Tax Act”.  92 Acts, ch 1006, §2  C93, §422C.1  2003 Acts, 1st Ex, ch 2, §203, 205  C2005, §423C.1
IA Code § 423C.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX|Section 423C.2 - Definitions.

423C.2 Definitions.   For purposes of this chapter, unless the context otherwise requires:   1. “Affiliate” means the same as defined in section 423.1.   2. “Automobile” means a motor vehicle subject to registration in any state designed primarily for carrying nine passengers or less, excluding motorcycles and motorized bicycles.   3. “Automobile provider” means any of the following:   a. A person or any affiliate of a person that owns or controls an automobile and makes the automobile available for rent through the person or any affiliate, or through any other person.   b. A person or any affiliate of a person who possesses or acquires a right or interest in any automobile with an intent to rent the automobile to another person, or through any other person.   4. “Department” means the department of revenue.   5. “Facilitate” or “facilitation” includes brokering, coordinating, or in any way arranging for the rental of automobiles by users.   6. “Facilitation fee” means any consideration, by whatever name called, that a person charges to a user for facilitating the user’s rental of an automobile. “Facilitation fee” does not include any commission an automobile provider pays to a person for facilitating the rental of an automobile.   7. “Host” means the registered owner of an automobile made available for sharing through a peer-to-peer automobile sharing marketplace.   8. “Person” means person as defined in section 423.1.   9. “Rental”, “renting”, or “rent” means a transfer of the use, control, or possession or right to use, control, or possession of an automobile to a user for consideration for a period of sixty days or less.   10. “Rental price” means the same as “sales price” as defined in section 423.1, which term includes but is not limited to facilitation fees, reservation fees, services fees, nonrefundable deposits, and any other direct or indirect charge made or consideration provided in connection with the renting or facilitation of renting an automobile.   11. “User” means a person to whom an automobile is rented.  92 Acts, ch 1006, §3  C93, §422C.2  2003 Acts, ch 145, §286;  2003 Acts, 1st Ex, ch 2, §189, 203, 205  C2005, §423C.2  2018 Acts, ch 1161, §252, 255; 2019 Acts, ch 152, §36 – 40
IA Code § 423C.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX|Section 423C.3 - Tax on rental of automobiles — collection and remittance of tax.

423C.3 Tax on rental of automobiles — collection and remittance of tax.   1. A tax of five percent is imposed upon the rental price of an automobile if the rental transaction is subject to the sales tax under chapter 423, subchapter II, or the use tax under chapter 423, subchapter III. The tax shall not be imposed on any rental transaction not taxable under the state sales tax, as provided in section 423.3, or the state use tax, as provided in section 423.6, on automobile rental receipts.   2. The tax imposed under subsection 1 shall be collected and remitted to the department by all persons required to collect state sales and use tax on the rental transaction under chapter 423.   3. A person is not required to collect and remit the tax imposed under this chapter if the person meets all of the following requirements:   a. The person or any affiliate of the person is not an automobile provider.   b. The person or any affiliate of the person facilitates the renting or sharing of an automobile by doing all of the following:   (1) The person owns, operates, or controls a peer-to-peer automobile sharing marketplace that allows a host or an automobile provider who is not an affiliate of the person to offer or list an automobile for sharing or rent on the marketplace. For purposes of this paragraph, it is immaterial whether or not the automobile provider has a tax permit under this chapter or chapter 423 or whether the automobile is owned by a natural person or by a business entity.   (2) The person or affiliate of the person collects or processes the rental price charged to the user.   c. The only sales the person and affiliates of the person facilitate that are subject to tax under chapter 423 are sales of a transportation service under section 423.2, subsection 6, paragraph “bf”, or section 423.5, subsection 1, paragraph “d”, consisting of the rental of vehicles subject to registration which are registered for a gross weight of thirteen tons or less for a period of sixty days or less.   4. For any rental transaction for which a person is required to or elects to collect and remit the tax under this chapter, the person shall also be liable for the collection and remittance of any sales or use tax due on that transaction under section 423.2, subsection 6, paragraph “bf”, or section 423.5, subsection 1, paragraph “d”, notwithstanding any other provision to the contrary in chapter 423.   5. For any rental transaction for which the person is not required to collect and remit the tax under this chapter as provided under subsection 3, the automobile provider shall be solely liable for any amount of uncollected or unremitted tax under this chapter and chapter 423.  92 Acts, ch 1006, §4;  92 Acts, 2nd Ex, ch 1001, §210  C93, §422C.3  2003 Acts, 1st Ex, ch 2, §190, 203, 205  C2005, §423C.3  2018 Acts, ch 1161, §253, 255; 2019 Acts, ch 152, §41  Referred to in §423.14A, 423C.4  Section not amended; internal reference changes applied
IA Code § 423C.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX|Section 423C.4 - Administration and enforcement.

423C.4 Administration and enforcement.   All powers and requirements of the director of revenue to administer the state sales tax law under chapter 423 are applicable to the administration of the tax imposed under section 423C.3, including but not limited to section 422.25, subsection 4, sections 422.30, 422.67, and 422.68, section 422.69, subsection 1, sections 422.70 through 422.75, section 423.14, subsection 1, and sections 423.15, 423.23, 423.24, 423.25, 423.31, 423.33, 423.35 and 423.37 through 423.42, 423.45, 423.46, and 423.47. However, as an exception to the powers specified in section 423.31, the director shall only require the filing of quarterly reports.  92 Acts, ch 1006, §5  C93, §422C.4  2003 Acts, ch 145, §286;  2003 Acts, 1st Ex, ch 2, §191, 203, 205  C2005, §423C.4
IA Code § 423C.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX|Section 423C.5 - Deposit of revenue.

423C.5 Deposit of revenue.   The revenue arising from the operation of this chapter shall be credited to the statutory allocations fund created under section 321.145, subsection 2.  92 Acts, ch 1006, §6  C93, §422C.5  2003 Acts, 1st Ex, ch 2, §203, 205  C2005, §423C.5  2008 Acts, ch 1113, §37  Referred to in §321.145
IA Code § 423D.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423D - EQUIPMENT TAX|Section 423D.1 - Definitions.

423D.1 Definitions.   1. For the purposes of this chapter, unless the context otherwise requires:   a. “Construction” means new construction, reconstruction, alterations, expansion, or remodeling of real property or structures.   b. “Contractor” includes contractors, subcontractors, and builders, but not owners.   c. “Department” means the department of revenue.   d. “Equipment” means self-propelled building equipment, pile drivers, and motorized scaffolding, including auxiliary attachments which improve the performance, safety, operation, or efficiency of the equipment, and replacement parts and are directly and primarily used by contractors, subcontractors, and builders for new construction, reconstruction, alterations, expansion, or remodeling of real property or structures.   e. “Sales price” or “purchase price” means the same as the term is defined in section 423.1.   2. All other words and phrases used in this chapter and defined in section 423.1 have the meaning given them by section 423.1 for the purposes of this chapter.  2005 Acts, ch 140, §33; 2011 Acts, ch 25, §143
IA Code § 423D.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423D - EQUIPMENT TAX|Section 423D.2 - Tax imposed.

423D.2 Tax imposed.   A tax of five percent is imposed on the sales price or purchase price of all equipment sold or used in the state of Iowa. This tax shall be collected and paid over to the department by any retailer, retailer maintaining a place of business in this state, or user who would be responsible for collection and payment of the tax if it were a sales or use tax imposed under chapter 423.  2005 Acts, ch 140, §34
IA Code § 423D.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423D - EQUIPMENT TAX|Section 423D.3 - Exemptions.

423D.3 Exemptions.   There is exempted from tax imposed by this chapter the following:   1. The sales price on the lease or rental of equipment to contractors for direct and primary use in construction.   2. The sales price or purchase price of equipment exempt from the equipment tax as provided in section 29C.24.  2005 Acts, ch 140, §35; 2008 Acts, ch 1184, §60; 2014 Acts, ch 1093, §24 – 26; 2016 Acts, ch 1095, §12, 14
IA Code § 423D.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423D - EQUIPMENT TAX|Section 423D.4 - Administration by director.

423D.4 Administration by director.   1. The director of revenue shall administer the excise tax on the sale and use of equipment as nearly as possible in conjunction with the administration of the state sales and use tax law, except that portion of the law which implements the streamlined sales and use tax agreement. The director shall provide appropriate forms, or provide on the regular state tax forms, for reporting the sale and use of equipment excise tax liability. All moneys received and all refunds shall be deposited in or withdrawn from the general fund of the state.   2. The director may require all persons who are engaged in the business of deriving any sales price or purchase price subject to tax under this chapter to register with the department. The director may also require a tax permit applicable only to this chapter for any retailer not collecting, or any user not paying, taxes under chapter 423.   3. Section 422.25, subsection 4, sections 422.30, 422.67, and 422.68, section 422.69, subsection 1, sections 422.70, 422.71, 422.72, 422.74, and 422.75, section 423.14, subsection 1, and sections 423.23, 423.24, 423.25, 423.31 through 423.35, 423.37 through 423.42, and 423.47, consistent with the provisions of this chapter, apply with respect to the tax authorized under this chapter, in the same manner and with the same effect as if the excise taxes on equipment sales or use were retail sales taxes within the meaning of those statutes. Notwithstanding this subsection, the director shall provide for quarterly filing of returns and for other than quarterly filing of returns both as prescribed in section 423.31. All taxes collected under this chapter by a retailer or any user are deemed to be held in trust for the state of Iowa.  2005 Acts, ch 140, §36; 2007 Acts, ch 126, §71; 2015 Acts, ch 29, §57
IA Code § 423E.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423E - SCHOOL INFRASTRUCTURE FUNDING FORMULA|Section 423E.1 - Authorization — rate of tax — use of revenues.

423E.1 Authorization — rate of tax — use of revenues. Repealed by  2008 Acts, ch 1134, §33  . See chapter 423F.
IA Code § 423E.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423E - SCHOOL INFRASTRUCTURE FUNDING FORMULA|Section 423E.2 - Imposition by county.

423E.2 Imposition by county. Repealed by  2008 Acts, ch 1134, §34  . See chapter 423F.
IA Code § 423E.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423E - SCHOOL INFRASTRUCTURE FUNDING FORMULA|Section 423E.7 - Repeal.

423E.7 Repeal.   This chapter is repealed June 30, 2023, for fiscal years beginning after that date.  2003 Acts, ch 157, §10, 11  CS2003, §422E.6  2003 Acts, 1st Ex, ch 2, §203, 205  C2005, §423E.7
IA Code § 423F.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423F - STATEWIDE SCHOOL INFRASTRUCTURE FUNDING|Section 423F.1 - Legislative intent.

423F.1 Legislative intent.   It is the intent of the general assembly that the increase in the state sales, services, and use taxes under chapter 423, subchapters II and III, from five percent to six percent on July 1, 2008, shall be used solely for purposes of providing revenues to local school districts under this chapter to be used solely for school infrastructure purposes or school district property tax relief.  2008 Acts, ch 1134, §27
IA Code § 423F.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423F - STATEWIDE SCHOOL INFRASTRUCTURE FUNDING|Section 423F.4 - Borrowing authority for school districts.

423F.4 Borrowing authority for school districts.   1. Subject to the conditions established under subsection 2, a school district may anticipate its share of the revenues under section 423F.2 by issuing bonds in the manner provided in section 423E.5, Code 2019. However, to the extent any school district has issued bonds anticipating the proceeds of an extended local sales and services tax for school infrastructure purposes imposed by a county pursuant to former chapter 423E, Code and Code Supplement 2007, prior to July 1, 2008, the pledge of such revenues for the payment of principal and interest on such bonds shall be replaced by a pledge of its share of the revenues under section 423F.2.   2. a. Bonds issued on or after July 1, 2019, shall not be sold at public sale as provided in chapter 75, or at a private sale, without notice and hearing. Notice of the time and place of the public hearing shall be published not less than ten nor more than twenty days before the public hearing in a newspaper which is a newspaper of general circulation in the school district.   b. For bonds subject to the requirements of paragraph “a”, if at any time prior to the fifteenth day following the hearing, the secretary of the board of directors receives a petition containing the required number of signatures and asking that the question of the issuance of such bonds be submitted to the voters of the school district, the board shall either rescind its adoption of the resolution or direct the county commissioner of elections to submit the question to the registered voters of the school district at an election held on a date specified in section 39.2, subsection 4, paragraph “c”. The petition must be signed by eligible electors equal in number to not less than one hundred or thirty percent of the number of voters at the last preceding election of school officials under section 277.1, whichever is greater. If the board submits the question at an election and a majority of those voting on the question favors issuance of the bonds, the board shall be authorized to issue the bonds.   c. After fourteen days from the date of the hearing under paragraph “a” or fourteen days after the date of the election held under paragraph “b”, if applicable, whichever is later, an action shall not be brought questioning the legality of any bonds or the power of the authority to issue any bonds or to the legality of any proceedings in connection with the authorization or issuance of the bonds.  2008 Acts, ch 1134, §30; 2019 Acts, ch 166, §17  Referred to in §275.12, 275.29, 275.30, 275.53, 275.54, 275.55, 423F.3
IA Code § 423F.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423F - STATEWIDE SCHOOL INFRASTRUCTURE FUNDING|Section 423F.5 - Contents of financial audit.

423F.5 Contents of financial audit.   1. A school district shall include as part of its financial audit for the budget year beginning July 1, 2007, and for each subsequent budget year the amount received during the year pursuant to chapter 423E or this chapter, as applicable. In addition, the financial audit shall include the amount of bond levies, physical plant and equipment levy, and public educational and recreational levy reduced as a result of the moneys received under chapter 423E or this chapter, as applicable. The amount of the reductions shall be stated in terms of dollars and cents per one thousand dollars of valuation and in total amount of property tax dollars. Also included shall be an accounting of the amount of moneys received which were spent for infrastructure purposes pursuant to chapter 423E or this chapter, as applicable.   2. The auditor of state may prescribe necessary forms and procedures for the consistent collection of the information required by this section.  2008 Acts, ch 1134, §31; 2011 Acts, ch 25, §43  Referred to in §291.10, 423F.3
IA Code § 423F.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423F - STATEWIDE SCHOOL INFRASTRUCTURE FUNDING|Section 423F.6 - Repeal.

423F.6 Repeal.   This chapter is repealed January 1, 2051.  2008 Acts, ch 1134, §32; 2019 Acts, ch 166, §18
IA Code § 423G.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423G - WATER SERVICE TAX|Section 423G.1 - Short title.

423G.1 Short title.   This chapter may be cited as the “Water Service Tax Act”.  2018 Acts, ch 1001, §11, 27
IA Code § 423G.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423G - WATER SERVICE TAX|Section 423G.2 - Definitions.

423G.2 Definitions.   1. All words and phrases used in this chapter and defined in section 423.1 have the same meaning given them by section 423.1 for purposes of this chapter.   2. As used in this chapter, “water service” and “water utility” mean the same as defined in section 423.3, subsection 103.  2018 Acts, ch 1001, §12, 27
IA Code § 423G.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423G - WATER SERVICE TAX|Section 423G.3 - Water service tax.

423G.3 Water service tax.   An excise tax at the rate of six percent is imposed on the sales price from the sale or furnishing by a water utility of a water service in the state to consumers or users.  2018 Acts, ch 1001, §13, 27
IA Code § 423G.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423G - WATER SERVICE TAX|Section 423G.4 - Exemptions.

423G.4 Exemptions.   The sales price from transactions exempt from state sales tax under section 423.3, except section 423.3, subsection 103, is also exempt from the tax imposed by this chapter.  2018 Acts, ch 1001, §14, 27