The tax imposed hereunder shall be reported and paid to the State Department of Revenue, and the reporting, collection, administration and payment to the city of the tax imposed hereunder shall be accomplished by the State Department of Revenue pursuant to, and in accordance with, the provisions of Iowa Code Chapter 423A and the applicable administrative rules adopted by the State Department of Revenue.
(Prior Code, § 3-7-5) (Ord. 558, passed 9-17-2001)