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  [Repealed on December 31, 2022.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

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

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

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

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

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

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