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Auditor - Real Estate

LOCAL OPTION SALES AND SERVICES TAX

(ORIGINAL ORDINANCE NO. 1997-7)

(AMENDED BY ORDINANCE NO. 1998-2—ADDS KIRKMAN)

(AMENDED BY ORDINANCE NO. 1999-1—DELETES PANAMA)

(AMENDED BY ORDINANCE NO. 2005-2—ADDS HARLAN, PANAMA, AND UNINCORPORATED AREA,

EFFECTIVE JULY 1, 2005) 

AN ORDINANCE ESTABLISHING A LOCAL OPTION SALES AND SERVICES TAX APPLICABLE TO TRANSACTIONS WITHIN THE INCORPORATED AREAS OF THE CITIES OF IRWIN, DEFIANCE, PANAMA, EARLING, WESTPHALIA, KIRKMAN PORTSMOUTH, SHELBY, TENNANT, ELK HORN AND HARLAN AND THE UNINCORPORATED AREA IN THE COUNTY OF SHELBY, STATE OF IOWA. 

BE IT ENACTED BY THE BOARD OF SUPERVISORS OF SHELBY COUNTY, IOWA: 

Section 1.  Local Option Sales and Services Tax.  There is imposed a Local Option Sales and Services Tax applicable to transactions within the Incorporated Areas of the Cities of  Irwin, Defiance, Panama, Earling, Westphalia, Kirkman, Portsmouth, Shelby, Tennant, Elk Horn, and Harlan AND the Unincorporated Area of Shelby County. 

The rate of the tax shall be one (1) percent upon the gross receipts taxed under Iowa Code Chapter 423, Division IV and 423B-Local Option Tax. 

The Local Sales and Services Tax is imposed on transactions occurring on or after January 1, 1998, within the Incorporated Areas of the Cities of Irwin, Defiance, Earling, Westphalia, Portsmouth, Shelby, Tennant, and Elk Horn AND on or after January 1, 1999, within the Incorporated Area of the City of Kirkman AND on or after July 1, 2005, within the Incorporated Areas of the Cities of Panama and Harlan and the Unincorporated Area of Shelby County.  All persons required to collect state gross receipts taxes shall collect the tax pursuant to Iowa Code section 423B.8 for Local Option Sales and Services tax. 

All applicable provisions of the appropriate sections of Iowa Code Chapter 423, Division IV, are adopted by reference. 

Section 2. Effective Date.  This ordinance shall be in effect after its final passage, approval and publication as provided by law. 

Passed by the Board of Supervisors on this 5th day of April, 2005.

SHELBY COUNTY BOARD OF SUPERVISORS

ROGER SCHMITZ, Chairman

RICHARD FERRY, Member

LAVON CHRISTENSEN, Member

ATTEST:

MARSHA J. CARTER, Shelby County Auditor