[§238-2.6]  County surcharge on state
tax; administration.  [Repealed on December 31, 2022.  L 2005, c 247,
§9.]  (a)  The county surcharge on state tax, upon the adoption of a county
ordinance and in accordance with the requirements of section 46-16.8, shall be
levied, assessed, and collected as provided in this section on the value of
property and services taxable under this chapter.  No county shall set the
surcharge on state tax at a rate greater than one-half per cent of the value of
property taxable under this chapter.  All provisions of this chapter shall
apply to the county surcharge on state tax.  With respect to the surcharge, the
director shall have all the rights and powers provided under this chapter.  In
addition, the director of taxation shall have the exclusive rights and power to
determine the county or counties in which a person imports or purchases
tangible personal property and, in the case of a person importing or purchasing
tangible property in more than one county, the director shall determine,
through apportionment or other means, that portion of the surcharge on state
tax attributable to the importation or purchase in each county.



(b)  Each county surcharge on state tax that
may be adopted shall be levied beginning in the taxable year after the adoption
of the relevant county ordinance; provided that no surcharge on state tax may
be levied prior to January 1, 2007.



(c)  No county surcharge on state tax shall be
established upon any use taxable under this chapter at the one-half per cent
tax rate or upon any use that is not subject to taxation or that is exempt from
taxation under this chapter.



(d)  The director of taxation shall revise the
use tax forms to provide for the clear and separate designation of the
imposition and payment of the county surcharge on state tax.



(e)  The taxpayer shall designate the taxation
district to which the county surcharge on state tax is assigned in accordance
with rules adopted by the director of taxation under chapter 91.  The taxpayer
shall file a schedule with the taxpayer's periodic and annual use tax returns
summarizing the amount of taxes assigned to each taxation district.



(f)  The penalties provided by section 231-39
for failure to file a tax return shall be imposed on the amount of surcharge due
on the return being filed for the failure to file the schedule required to
accompany the return.  In addition, there shall be added to the tax an amount
equal to ten per cent of the amount of the surcharge and tax due on the return
being filed for the failure to file the schedule or the failure to correctly
report the assignment of the use tax by taxation district on the schedule
required under this subsection.



(g)  All taxpayers who file on a fiscal year
basis whose fiscal year ends after December 31 of the year prior to the taxable
year in which the taxes become effective, shall file a short period annual
return for the period preceding January 1 of the taxable year in which the
taxes become effective.  Each fiscal year taxpayer shall also file a short
period annual return for the period starting on January 1 of the taxable year
in which the taxes become effective, and ending before January 1 of the
following year. [L 2005, c 247, §4]