Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 239. LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS |
Section 701.239.3. Establishing sales and revenue growth.
Latest version.
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For purposes of establishing the sales amount in the base year and the revenue growth in subsequent fiscal years, the department will calculate sales made by retail establishments located within the urban renewal area.
[ARC 7666B, IAB 4/8/09, effective 5/13/09]