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    • This is a Non-Federal dataset covered by different Terms of Use than Data.gov. See Terms

    Local Option Sales Tax Collected by Iowa County and Fiscal Year

    Metadata Updated: September 1, 2023

    Iowa allows local governments to impose a Local option sales tax (LOST) of 1 percent. LOST is in addition to the State sales tax of 6 percent. In those jurisdictions that impose it, LOST applies to all sales that are subject to the State sales tax. Most cities and unincorporated areas in Iowa have adopted LOST. LOST collections are allocated to LOST jurisdictions within counties based on sales in each county.

    This dataset presents LOST collected for each county by fiscal year beginning in Fiscal Year 2014, starting July 1, 2013. It also presents the change and percent change from the prior fiscal year for each county.

    Access & Use Information

    Public: This dataset is intended for public access and use. Non-Federal: This dataset is covered by different Terms of Use than Data.gov. See Terms License: See this page for license information.

    Downloads & Resources

    Dates

    Metadata Created Date January 19, 2023
    Metadata Updated Date September 1, 2023

    Metadata Source

    Harvested from Iowa metadata

    Other Data Resources

    Additional Metadata

    Resource Type Dataset
    Metadata Created Date January 19, 2023
    Metadata Updated Date September 1, 2023
    Publisher data.iowa.gov
    Maintainer
    Identifier https://data.iowa.gov/api/views/fh4z-kdxb
    Data First Published 2022-07-14
    Data Last Modified 2023-08-30
    Category Local Government Finance
    Public Access Level public
    Metadata Context https://project-open-data.cio.gov/v1.1/schema/catalog.jsonld
    Metadata Catalog ID https://data.iowa.gov/data.json
    Schema Version https://project-open-data.cio.gov/v1.1/schema
    Catalog Describedby https://project-open-data.cio.gov/v1.1/schema/catalog.json
    Harvest Object Id c4c784cd-1196-4f10-b36e-08e32ae6fbbe
    Harvest Source Id b99375b9-0a36-4269-920a-6778122ddb87
    Harvest Source Title Iowa metadata
    Homepage URL https://data.iowa.gov/d/fh4z-kdxb
    License http://creativecommons.org/licenses/by/4.0/legalcode
    Source Datajson Identifier True
    Source Hash 1e111e98dbb717f7454aa996dc92326f3eae61049823a1967703833a752299a8
    Source Schema Version 1.1

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