Chapter 3.05
LOCAL OPTION SALES TAX Revised 8/24
Sections:
3.05.010 Local option sales and services tax. Revised 8/24
3.05.020 Effective date. Revised 8/24
3.05.040 Use of the one percent local sales and services tax (LSST).
3.05.050 School local option sales and services tax.
3.05.010 Local option sales and services tax. Revised 8/24
There is imposed a local option sales and services tax applicable to transactions within Cedar Falls, Dunkerton, Elk Run Heights, Evansdale, Gilbertville, Hudson, La Porte City, Raymond and Waterloo of Black Hawk County, Iowa, and within the unincorporated area of Black Hawk County.
A. The rate of the tax shall be one percent upon the sales price taxed under Iowa Code Chapter 423B, Local Option Taxes, in the following: Cedar Falls, Dunkerton, Elk Run Heights, Evansdale, Gilbertville, Hudson, La Porte City, Raymond and Waterloo, and within the unincorporated area of Black Hawk County.
B. The local sales/services tax is imposed on transactions occurring on or after January 1, 2026, within the cities of Cedar Falls, Dunkerton, Elk Run Heights, Evansdale, Gilbertville, Hudson, La Porte City, Raymond and Waterloo of Black Hawk County, Iowa, and within the unincorporated area of Black Hawk County. All persons required to collect state sales tax and any use tax to which the local option tax may be applicable shall collect the tax.
C. However, the tax shall not be imposed on the sales or purchase price from transactions exempted from tax by Iowa Code Section 423B.5.
D. All applicable provisions of the appropriate sections of Iowa Code Chapter 423 are adopted by reference. [Ord. 146 § 1, 2023; Ord. 124, 2014; Ord. 121 § 1, 2013. Code 2009 § 1-3-1.]
3.05.020 Effective date. Revised 8/24
The ordinance codified in this chapter shall be in effect after its final passage, approval and publication as provided by law. [Ord. 146 § 2, 2023; Ord. 121 §§ 2, 3, 2013. Code 2009 §§ 1-3-2, 1-3-3.]
3.05.040 Use of the one percent local sales and services tax (LSST).1
A. This section changes the current use of the taxes in the unincorporated areas of Black Hawk County, from 100 percent for property tax relief in Black Hawk County, to 50 percent for property tax relief in the unincorporated areas of Black Hawk County and 50 percent for secondary road and bridge construction in the unincorporated areas of Black Hawk County.
B. The use of the one percent local sales and services tax (LSST) shall be changed in the unincorporated areas of the County, effective from July 1, 2008, through December 31, 2010, which is the end of the current approved period of the tax levy.
C. Fifty percent shall be used for property tax relief in the unincorporated areas of the County. The specific purpose for which the revenues shall otherwise be expended is: 50 percent for secondary road and bridge construction. [Amended during 2014 recodification; Ord. 101, 2008. Code 2009 § 1-3-4.]
3.05.050 School local option sales and services tax.2
There is imposed a local option sales and services tax applicable to transactions within Black Hawk County, Iowa.
The rate of the tax shall be one percent upon the gross receipts taxed under Iowa Code Chapter 423E, School Infrastructure Funding – Local Option Tax, Division IV, in all school districts in Black Hawk County, Iowa, whether wholly or partially within the County.
The school infrastructure local option sales and services tax is imposed on transactions occurring on or after October 1, 2009, which will be in effect for a period of 10 years, until September 30, 2019, within Black Hawk County, Iowa. [Amended during 2014 recodification; Ord. 97 § 1, 2006. Code 2009 § 1-3-5.]
Code reviser’s note: This tax has been extended until December 31, 2025.
Code reviser’s note: This tax has been extended until December 31, 2025.