1. The rate of tax shall be one percent (1%) upon the sales price taxed under Chapter 423B, Local Option taxes of the Iowa Code, in the unincorporated area of Marion County and the following cities: Pella, Pleasantville, Swan, Knoxville, Melcher-Dallas, Harvey, Bussey Hamilton, and Marysville.
2. The local sales/services tax approved by voters currently imposed in Marion County on transactions remains in effect and renews on or after the following dates:
Taxing Authority | Renewal Date | Sunset Date |
City of Hamilton | 01/01/2013 | No sunset |
City of Harvey | 01/01/2012 | No sunset |
City of Marysville | 01/01/2012 | No sunset |
City of Pleasantville | 01/01/2012 | No sunset |
City of Swan | 01/01/2012 | No sunset |
City of Bussey | 01/01/2022 | No sunset |
City of Melcher-Dallas | 01/01/2022 | No sunset |
City of Knoxville | 01/01/2024 | No sunset |
City of Pella | 01/01/2012 | 12/31/2023 |
Unincorporated Area | 01/01/2024 | No sunset |
3. All persons required to collect state sales tax and any use tax to which the local option tax may be applicable shall collect the tax. However, the tax shall not be imposed on the sales or purchase price from transactions exempted from tax by section 4238.5 of the Iowa Code.
4. All applicable provisions of the appropriate sections of Chapter 423 of the Iowa Code are adopted by reference.
(Ch. 5 - Ord. 2021-7 - Dec 21 Supp.)