Iowa Code agency 701, tit. III, ch. 274 - LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS

  1. Rule 701-274.1 - Purpose and definitions
  2. Rule 701-274.2 - Establishing sales and revenue growth
  3. Rule 701-274.3 - Requirements for cities adopting an ordinance
  4. Rule 701-274.4 - Identification of retail establishments
  5. Rule 701-274.5 - Calculation of base year taxable sales amount
  6. Rule 701-274.6 - Determination of tax growth increment amount
  7. Rule 701-274.7 - Distribution of tax base and growth increment amounts

Notes

Iowa Code agency 701, tit. III, ch. 274

[Prior to 9/7/22, see Revenue Department[701] Ch 239]

Chapter rescission date pursuant to Iowa Code section 17A.7: 8/28/29

These rules are intended to implement Iowa Code sections 423.2A, 423B.1, 423B.7, and 423B.10.

[Filed ARC 7666B (Notice ARC 7531B, IAB 1/28/09), IAB 4/8/09, effective 5/13/09]

[Editorial change: IAC Supplement 4/22/09]

[Filed ARC 0468C (Notice ARC 0378C, IAB 10/3/12), IAB 11/28/12, effective 1/2/13]

[Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22]

[Editorial change: IAC Supplement 10/18/23]

[Filed ARC 8167C (Notice ARC 7152C, IAB 12/13/23), IAB 7/24/24, effective 8/28/24]

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