There is imposed a local option sales and services tax applicable to transactions within the following areas:
1. Within the incorporated areas of Ames and Huxley of Story County. The rate of the tax shall be one percent upon the gross receipts taxed under Chapter 423B of the Code of Iowa in the cities of Ames and Huxley. The local option sales and services tax is imposed on transactions occurring on or after January 1, 1987, within said incorporated areas.
2. Within the incorporated areas of Cambridge, Collins, Colo, Gilbert, Kelley, McCallsburg, Roland, Slater, the Story County portion of Sheldahl, and the unincorporated area of Story County. The rate of the tax shall be one percent upon the gross receipts taxed under Chapter 423B of the Code of Iowa in the following cities: Cambridge, Collins, Colo, Gilbert, Kelley, McCallsburg, Roland, Slater, the Story County portion of Sheldahl, and the unincorporated area of Story County. The local option sales and services tax is imposed on transactions occurring on or after July 1, 1987, within said areas.
3. Within the incorporated areas of Maxwell, Nevada, and Zearing of Story County. The rate of the tax shall be one percent upon the gross receipts taxed under Chapter 423B of the Code of Iowa in the following cities: Maxwell, Nevada, and Zearing of Story County. The local option sales and services tax is imposed on transactions occurring on or after January 1, 1989, within said areas.
4. Within the incorporated area of Story City of Story County. The rate of the tax shall be one percent upon the gross receipts taxed under Chapter 423B of the Code of Iowa in the following city: Story City. The local option sales and services tax is imposed on transactions occurring on or after October 1, 1990, within the incorporated area of Story City.