Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 239. LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS |
Section 701.239.1. Urban renewal project. |
Section 701.239.2. Definitions. |
Section 701.239.3. Establishing sales and revenue growth. |
Section 701.239.4. Requirements for cities adopting an ordinance. |
Section 701.239.5. Identification of retail establishments. |
Section 701.239.6. Calculation of base year taxable sales amount. |
Section 701.239.7. Determination of tax growth increment amount. |
Section 701.239.8. Distribution of tax base and growth increment amounts. |
Section 701.239.9. Examples. |
Section 701.239.10. Ordinance term. |