{"@type": "dcat:Dataset", "accessLevel": "public", "contactPoint": {"@type": "vcard:Contact", "fn": "Iowa Data Hub Administrators", "hasEmail": "mailto:data@iowa.gov"}, "description": "This data view contains local government payment transactions for the Local Option Sales Tax as recorded in the State of Iowa\u2019s central accounting system for the Executive Branch.  Local governments receive monthly payments plus a thirteenth reconciliation payment before November 10th. Therefore, when comparing distributions to estimates, it is important to note that the early November payment belongs to the previous fiscal year from a program management perspective (example: the November 8, 2017 payment is the reconciliation payment for FY16).", "distribution": [{"@type": "dcat:Distribution", "describedBy": "https://idh-be.iowa.gov/api/v1/datasets/1116/columns.json", "describedByType": "application/json", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/1116/rows.json", "mediaType": "application/json"}, {"@type": "dcat:Distribution", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/1116/rows.csv", "mediaType": "text/csv"}], "identifier": "https://data.iowa.gov/catalog/dataset/1116", "issued": "2026-02-24T19:44:27.702814+00:00", "keyword": ["distributions", "local option sales tax", "sales tax"], "landingPage": "https://data.iowa.gov/catalog/dataset/1116", "license": "https://creativecommons.org/licenses/by/4.0/", "modified": "2026-06-19T01:18:10.768764+00:00", "publisher": {"@type": "org:Organization", "name": "State Accounting Enterprise", "subOrganizationOf": {"@type": "org:Organization", "name": "Department of Administrative Services"}}, "theme": ["Local Government"], "title": "Local Option Sales Tax Distributions"}