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59 chapters · 1,000 sections in this title.
Iowa Code § 422D.1 Authorization — election — imposition and repeal — use of revenues.
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1. a. Upon adoption of a resolution declaring emergency medical services to be an essential county service under subsection 2 , and subject to the limitations of this chapter , a county board of supervisors may offer for voter approval the authorization to impose any of the follo…
Iowa Code § 422D.2 Local income surtax.
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A county may impose by ordinance a local income surtax as provided in section 422D.1 at the rate set by the board of supervisors, of up to one percent, on the state individual income tax of each individual residing in the county at the end of the individual’s applicable tax year.…
Iowa Code § 422D.3 Administration.
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1. A local income surtax may be imposed for tax years beginning on or after January 1 following the date the ordinance is filed with the director of revenue under subsection 3 , and is repealed as provided in section 422D.1, subsection 5 . 2. The director of revenue shall adminis…
Iowa Code § 422D.4 Payment to local government — use of receipts.
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1. On or before December 15, the director of revenue shall make an accounting of the local income surtax receipts and any interest and penalties collected from returns filed on or before November 1 and shall certify to the treasurer of state this amount collected. The treasurer o…