Section 701.107.1. Definitions.

Section 701.107.2. Local option sales and service tax.

Section 701.107.3. Transactions subject to and excluded from local option sales tax.

Section 701.107.4. Transactions subject to and excluded from local option service tax.

Section 701.107.5. Single contracts for taxable services performed partly within and partly outside of an area of a county imposing the local option service tax.

Section 701.107.6. Motor vehicle, recreational vehicle, and recreational boat rental subject to local option service tax.

Section 701.107.7. Special rules regarding utility payments.

Section 701.107.8. Contacts with county necessary to impose collection obligation upon a retailer.

Section 701.107.9. Sales not subject to local option tax, including transactions subject to Iowa use tax.

Section 701.107.10. Local option sales and service tax payments to local governments.

Section 701.107.11. Procedure if county of receipt’s origins is unknown.

Section 701.107.12. Computation of local option tax due from mixed sales on excursion boats.

Section 701.107.13. Officers and partners, personal liability for unpaid tax.

Section 701.107.14. Local option sales and service tax imposed by a city.

Section 701.107.15. Application of payments.

Section 701.107.16. Construction contractor refunds.

Section 701.107.17. Discretionary application of local option tax revenues.