AB75-SSA1-SA19,2,5
477.70 Adoption by county ordinance. Any county desiring to impose county
5sales and use taxes under this subchapter may do so by the adoption of an ordinance,
6stating its purpose and referring to this subchapter. The county sales and use taxes
7may be imposed only for the purpose of directly reducing the property tax levy and
8only in their entirety as provided in this subchapter. That ordinance shall be
9effective on the first day of January, the first day of April, the first day of July or the
10first day of October. A certified copy of that ordinance shall be delivered to the
11secretary of revenue at least 120 days prior to its effective date. The repeal of any
12such ordinance shall be effective on December 31. A certified copy of a repeal
1ordinance shall be delivered to the secretary of revenue at least 60 days before the
2effective date of the repeal.
No county may adopt an ordinance that would impose
3a tax that becomes effective after the effective date of this section .... [LRB inserts
4date], without first having the majority of the electors of the county approve the tax
5at a referendum.
AB75-SSA1-SA19,2,21
877.70 Adoption by county ordinance. Any county desiring to impose county
9sales and use taxes under this subchapter may do so by the adoption of an ordinance,
10stating its purpose and referring to this subchapter. The county sales and use taxes
11may be imposed only for the purpose of directly reducing the property tax levy and
12only in their entirety as provided in this subchapter. That ordinance shall be
13effective on the first day of January, the first day of April, the first day of July or the
14first day of October. A certified copy of that ordinance shall be delivered to the
15secretary of revenue at least 120 days prior to its effective date. The repeal of any
16such ordinance shall be effective on December 31. A certified copy of a repeal
17ordinance shall be delivered to the secretary of revenue at least 120 days before the
18effective date of the repeal. No county may adopt an ordinance that would impose
19a tax that becomes effective after the effective date of this section .... [LRB inserts
20date], without first having the majority of the electors of the county approve the tax
21at a referendum.".
AB75-SSA1-SA19,3,2
1"
(10q) County sales tax. The repeal and recreation of section 77.70 of the
2statutes takes effect on October 1, 2009.".