Local option tax definition

Local option tax or “local option taxes” means the taxes imposed by Iowa Code chapter 423B.
Local option tax means a tax described under section 11 (4) or (7)(c), Article XI of the Oregon Constitution.
Local option tax means all local option tax receipts received by the Issuer pursuant to Iowa Code Section 423B.7 as authorized pursuant to the special City election held on May 3, 2016.

More Definitions of Local option tax

Local option tax means a tax de- scribed under section 11 (4) or (7)(c), Article XI of the Oregon Constitution.
Local option tax means any tax imposed by a Kansas county upon any transaction occurring
Local option tax means all of the tax receipts collected by the County from the local option sales and services tax imposed in accordance with Chapter 423B of the Code of Iowa and Ordinance No.95-2, duly adopted by the Board of Supervisors of Pottawattamie County, Iowa with respect thereto, as authorized pursuant to the special election held on November 8,