Chapter 377A - Taxes for Miscellaneous Special Purposes
- 377A.010 - Definitions.
- 377A.011 - “Agriculture” defined.
- 377A.012 - “Board” defined.
- 377A.014 - “Construction, maintenance and repair” defined.
- 377A.0145 - “Facility for senior citizens” defined.
- 377A.015 - “Library” defined.
- 377A.0155 - “Park” defined.
- 377A.016 - “Public transit system” defined.
- 377A.017 - “Recreational facility” defined.
- 377A.0175 - “Recreational program” defined.
- 377A.018 - “Senior citizen” defined.
- 377A.019 - “Services for senior citizens” defined.
- 377A.020 - Taxes for certain special purposes: Imposition; proposal for increase in rate or change of use; effective dates.
- 377A.030 - Mandatory provisions of ordinance imposing tax.
- 377A.040 - Mandatory provision of ordinance amending ordinance imposing tax.
- 377A.050 - Remittances to Department; deposit in Sales and Use Tax Account; distribution.
- 377A.060 - Redistribution by Department.
- 377A.062 - Fund for county swimming pool: Deposit and use of net tax proceeds.
- 377A.064 - County fund for promotion of tourism: Deposit of net tax proceeds.
- 377A.068 - Tax for promotion of tourism: Creation of county fair and recreation board required; use of proceeds.
- 377A.070 - Public transit fund: Deposit of net tax proceeds.
- 377A.080 - Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Creation and authority of regional transportation
- 377A.090 - Money for public transit system, public roads, air quality or any combination thereof: Sources; authority of board of county commissioners.
- 377A.092 - Support fund for agriculture, libraries, parks, recreation and senior citizens: Deposit of net tax proceeds.
- 377A.094 - Money for agriculture, libraries, parks, recreation and senior citizens: Sources; authority of board of county commissioners.
- 377A.100 - Ordinances for issuance of certain bonds or other securities: Authorized covenants; pledged revenues.
- 377A.110 - Tax for public transit system, construction, maintenance and repair of public roads, improvement of air quality or any combination thereof: Reduction of amount; limitation on repeal, amendm
- 377A.115 - Tax for agriculture, libraries, parks, recreation and senior citizens: Limitation on repeal, amendment or modification.
- 377A.120 - Department’s authority to act for counties.
- 377A.130 - Public transit system: Services.
- 377A.140 - Public transit system in larger counties: Provision of on-call public transit system and programs to reduce or manage motor vehicle traffic.