Courthouse Hours:
Treasurer
M-F 8:30 AM - 4:00 PM
Assessor/Auditor/Recorder
M-F 8:00 AM - 4:30 PM
Supervisors
M & W 9:00 AM - 4:00 PM
ORDINANCE #1-2003
An ordinance establishing a Local Option Sales and Services tax applicable to transactions within the County of Clayton, State of Iowa.
Amended on June 27, 2007 to extend the tax until December 31, 2022.
Be it Enacted by the Board of Supervisors of Clayton County, Iowa:
Section 1. School Local Option Sales and Services Tax. There is imposed a local option sales and services tax for school infrastructure applicable to transactions within Clayton County, Iowa.
The rate of the tax shall be one (1) percent upon the gross receipts taxed under Chapter 422, Division IV, of the Iowa Code in Clayton County.
The school local sales and services tax is imposed on transactions occurring on or after January 1, 2004, within Clayton County, Iowa. All persons required to collect state gross receipts taxes shall collect the tax. However, the tax shall not be imposed on the gross receipts from the sale of motor fuel or special fuel as defined in Chapter 324 of the Iowa Code, on the gross receipts from the rental of rooms, apartments, or sleeping quarters which are taxed under Chapter 422A of the Iowa Code during the period the hotel and motel tax is imposed, on the gross receipts from the sale of lottery tickets or share in a lottery game conducted pursuant to Chapter 99E of the Iowa Code, and on the sale or rental of tangible personal property described in Section 422.45, subsections 26 and 27 of the Iowa Code.
This tax shall be also extended from January 1, 2014 to December 31, 2022. (amended June 27, 2007)
All applicable provisions of the appropriate sections of Chapter 422, Division IV, of the Iowa Code are adopted by reference.
Section 2. Effective Date. This ordinance shall be in effect after its final passage, approval and publication as provided by law.
Last Modified: 1/3/2008
© 2008 Clayton County, Iowa