District Business Offices
of the 1 cent Sale tax:
The 1 cent sales tax can only be used for infrastructure types of
expense. Repair, rebuild, remodel or construction of existing
facilities. The signs qualify as they are a permanent construction and
improvement to our land facilities. The use of the 1 cent sales tax is
dictated by the legislators and what they have approved and signed into
law and is part of the Iowa Code (law).