(1)
Incorporation of definitions. To the extent it is consistent
with Iowa Code chapter 423B and this chapter, all other words and phrases used
in this chapter shall mean the same as defined in Iowa Code section
423.1 and chapter 423B and rule
701-200.1 (423).
(2)
Chapter-specific
definitions. For purposes of this chapter, unless the context
otherwise requires:
"City" means the same as defined in Iowa
Code section 362.2(4).
"Local option tax" or "local option
taxes" means the taxes imposed by Iowa Code chapter 423B.
"Most recent certified federal census" means
the final count from the most recent decennial census conducted by the United
States Department of Commerce, Bureau of the Census, as modified by subsequent
certifications from the Bureau of the Census. If a subsequent certified census
occurs that modifies the "most recent certified federal census" for a
participating jurisdiction, then the formula set forth in this rule for
computations for distribution of the tax shall reflect any population
adjustments reported by the subsequent certified census.
"Unincorporated area of the county" means
all areas of a county that are outside the corporate limits of all cities that
are located within the geographical area of the county.
This rule is intended to implement Iowa Code section
423B.7.
