Courthouse Hours:
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Assessor/Auditor/Recorder
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Amended ORDINANCE #2-1994
TITLE:
An ordinance establishing a local option sales and services tax applicable to transactions within the incorporated areas of Elkport, Garber, Farmersburg, Guttenberg, Littleport, Monona, and Volga of Clayton County, Iowa. The cities of Elkader, Garnavillo, Marquette, St. Olaf, Millville and Luana, of Clayton County, Iowa, imposed this tax in April of 1994 and remains in effect. The City of McGregor had this tax imposed in 1990 and remains in effect. Amended to delete the city of Littleport as it is now unincorporated.
Be It Enacted by the Board of Supervisors of Clayton County, Iowa:
SECTION 1. Local Option Sales and Services Tax. There is imposed a local option sales and services tax applicable to transactions within the incorporated areas of Elkport, Garber, Farmersburg, Guttenberg, Monona and Volga, of Clayton County, Iowa.
The rate of the tax shall be one percent (1%) upon the gross receipts taxed under Chapter 422, Division IV, of the Iowa Code in the following cities of Elkport, Garber, Farmersburg, Guttenberg, Monona, and Volga, of Clayton County, Iowa.
The local sales and services tax is imposed on transactions occurring on or after October 1, 1994, within the incorporated areas of Elkport, Garber, Farmersburg, Guttenberg, Monona and Volga, of Clayton County, Iowa. The tax shall be collected by all persons required to collect state gross receipts taxes. 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,
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,
The gross receipts from the sale of natural gas or electric energy in a city or county where the gross receipts are subject to a franchise fee or user fee during the period the franchise or user fee is imposed,
The gross receipts from the sale of a lottery ticket or share in a lottery game conducted pursuant to Chapter 99E of the Iowa Code,
The sale or rental of tangible personal property described in Section 422.45, subsections 26 & 27 of the Iowa Code.
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