Iowa StatutesCHAPTER 422D - OPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES422D.1 - AUTHORIZATION -- ELECTION -- IMPOSITION AND REPEAL -- USE OF REVENUES.422D.2 - LOCAL INCOME SURTAX.422D.3 - ADMINISTRATION.422D.4 - PAYMENT TO LOCAL GOVERNMENT -- USE OF RECEIPTS.422D.5 - PROPERTY TAX LEVY.422D.6 - EMERGENCY MEDICAL SERVICES TRUST FUND.