82.29A.110 - Consistency and uniformity of local leasehold tax with state leasehold tax -- Model ordinance.

Consistency and uniformity of local leasehold tax with state leasehold tax — Model ordinance.

It is the intent of this chapter that any local leasehold excise tax adopted pursuant to this chapter be as consistent and uniform as possible with the state leasehold excise tax. It is further the intent of this chapter that the local leasehold excise tax shall be imposed upon an individual taxable event simultaneously with the imposition of the state leasehold excise tax upon the same taxable event. The department shall, as soon as practicable, and with the assistance of the appropriate associations of county prosecutors and city attorneys, draft a model ordinance.

[1975-'76 2nd ex.s. c 61 § 11.]