Local option sales tax
On top of the state’s 6% sales tax, a city or county’s voters can approve a local option sales tax of up to 1%. The state collects it and pays it out to the cities and counties that levy it, usually for property tax relief or projects named on the ballot. The Legislature decides the rules.
$601.0M
collected, FY24+64.0%
since FY1999
counties with local option sales tax collectionsStatewide, by year
- FY24$601.0M
- FY23$543.5M
- FY22$541.9M
- FY21$536.5M
- FY20$467.7M
- FY19$366.5M
- FY18$332.0M
- FY17$323.6M
- FY16$323.7M
- FY15$317.5M
- FY14$310.1M
By county, FY24
| County | Collected | Since FY19 |
|---|---|---|
| Polk | $98.9M | +2790.2% |
| Linn | $48.3M | +32.4% |
| Scott | $41.6M | +35.1% |
| Dallas | $30.2M | +79.6% |
| Black Hawk | $27.3M | +35.4% |
| Woodbury | $24.0M | +37.3% |
| Pottawattamie | $21.8M | +33.5% |
| Dubuque | $21.2M | +33.7% |
| Story | $19.5M | +43.1% |
| Cerro Gordo | $11.6M | +30.2% |
| Des Moines | $9.2M | +30.5% |
| Warren | $8.6M | +76.1% |
| Webster | $8.5M | +28.4% |
| Clinton | $8.4M | +28.8% |
| Sioux | $8.1M | +57.1% |
| Muscatine | $8.0M | +30.4% |
| Marshall | $6.8M | +21.2% |
| Wapello | $6.7M | +26.9% |
| Dickinson | $6.3M | +41.6% |
| Marion | $6.1M | +46.5% |
| Jasper | $5.6M | +43.9% |
| Lee | $5.5M | +28.5% |
| Carroll | $4.9M | +30.0% |
| Plymouth | $4.8M | +50.5% |
| Washington | $4.3M | +46.5% |
| Boone | $4.2M | +48.3% |
| Clay | $4.1M | +18.6% |
| Winneshiek | $4.0M | +32.5% |
| Buena Vista | $3.8M | +37.7% |
| Bremer | $3.7M | +31.2% |
| Poweshiek | $3.7M | +42.1% |
| Mahaska | $3.5M | +41.4% |
| Buchanan | $3.1M | +39.6% |
| Delaware | $3.1M | +54.8% |
| Kossuth | $3.1M | +36.3% |
| Henry | $3.1M | +30.8% |
| Benton | $3.0M | +43.6% |
| Hardin | $3.0M | +36.4% |
| Iowa | $3.0M | +7.4% |
| Jackson | $2.9M | +45.7% |
| Cass | $2.9M | +38.0% |
| O'Brien | $2.8M | +32.6% |
| Clayton | $2.8M | +34.0% |
| Jones | $2.7M | +38.1% |
| Cedar | $2.7M | +43.1% |
| Madison | $2.7M | +57.2% |
| Crawford | $2.6M | +33.1% |
| Floyd | $2.5M | +37.4% |
| Fayette | $2.5M | +32.3% |
| Hamilton | $2.4M | +32.9% |
| Johnson | $2.4M | +42.3% |
| Union | $2.3M | +28.6% |
| Jefferson | $2.3M | +25.4% |
| Page | $2.2M | +34.9% |
| Chickasaw | $2.2M | +48.4% |
| Lyon | $2.2M | +52.4% |
| Allamakee | $2.2M | +46.0% |
| Mills | $2.2M | +47.8% |
| Cherokee | $2.2M | +42.5% |
| Appanoose | $2.1M | +43.5% |
| Palo Alto | $2.0M | +42.8% |
| Howard | $2.0M | +44.5% |
| Wright | $2.0M | +21.1% |
| Hancock | $1.9M | +27.1% |
| Tama | $1.9M | +37.5% |
| Adair | $1.9M | +44.5% |
| Shelby | $1.8M | +33.7% |
| Davis | $1.8M | +72.9% |
| Mitchell | $1.7M | +35.3% |
| Harrison | $1.7M | +42.2% |
| Montgomery | $1.7M | +38.1% |
| Butler | $1.7M | +46.3% |
| Humboldt | $1.6M | +30.5% |
| Winnebago | $1.6M | +29.8% |
| Grundy | $1.6M | +37.4% |
| Sac | $1.5M | +47.9% |
| Guthrie | $1.5M | +45.7% |
| Clarke | $1.5M | +44.8% |
| Greene | $1.4M | +30.3% |
| Franklin | $1.4M | +23.3% |
| Emmet | $1.4M | +27.8% |
| Worth | $1.3M | +42.6% |
| Calhoun | $1.3M | +5.0% |
| Keokuk | $1.3M | +46.5% |
| Monroe | $1.3M | +47.9% |
| Monona | $1.2M | +34.2% |
| Louisa | $1.2M | +23.7% |
| Ida | $1.2M | +11.1% |
| Lucas | $1.1M | +44.4% |
| Decatur | $1.1M | +63.7% |
| Fremont | $1.1M | +61.9% |
| Pocahontas | $1.0M | +38.1% |
| Audubon | $1.0M | +61.7% |
| Van Buren | $918,608 | +50.7% |
| Wayne | $865,547 | +50.0% |
| Taylor | $723,854 | +35.7% |
| Ringgold | $681,436 | +38.4% |
| Osceola | $653,817 | +56.6% |
| Adams | $614,534 | +43.6% |
Bills that would change local option taxes
- SSB 3183 Relating to the publication of certain public notices by designated public entities, providing for f…Iowa Code chapter 423B, 423F · In committee
- HF 2705 Relating to entities supported in whole or in part by taxation, including by modifying provisions re…Iowa Code chapter 423E, 423F · Passed House
- SF 2434 Relating to local government, including the approval of action by ordinance, and including applicabi…Iowa Code chapter 423B, 423F · Passed Senate
- HF 2577 Relating to property taxes and local government funding by modifying the methodology for determining…Iowa Code chapter 423F · In committee
- SF 2131 Relating to publication requirements for official publicationsIowa Code chapter 422D, 423B, 423F · Subcommittee recommends passage
- HSB 596 Relating to local government taxes, budgets, and authority, by establishing property tax limitations…Iowa Code chapter 423E, 423F, 422D · Renumbered as HF 2745
- SF 2061 Establishing a nonpublic school safety infrastructure grant program and making appropriationsIowa Code chapter 423F · In committee
- HF 2077 Authorizing the expenditure of funding from the secure an advanced vision for education fund for cer…Iowa Code chapter 423F · In committee
- HSB 563 Relating to state and local government taxes, budgets, and authority, by modifying provisions relati…Iowa Code chapter 423F · Subcommittee recommends passage
- SF 2004 Authorizing the expenditure of funding from the secure an advanced vision for education fund for cer…Iowa Code chapter 423F · Subcommittee recommends passage
- SSB 3001 Relating to state and local government taxes, fees, financial authority, and budgets, modifying divi…Iowa Code chapter 423F · Renumbered as SF 2472
- HSB 328 Relating to local government property taxes, financial authority, and budgets, modifying appropriati…Iowa Code chapter 422D, 423F · In committee
- SSB 1208 Relating to local government property taxes, financial authority, and budgets, modifying appropriati…Iowa Code chapter 423F · Subcommittee recommends passage
- SF 511 Relating to Iowa’s urban renewal law and urban revitalization law by establishing provisions governi…Iowa Code chapter 423B · Approved by committee
- HSB 272 Relating to the emergency medical services trust fund by modifying the division of revenue pursuant …Iowa Code chapter 422D · Subcommittee recommends passage
- HSB 96 Relating to permissible local sales and services tax expendituresIowa Code chapter 423B · Subcommittee recommends passage
- HF 113 Authorizing expenditures from certain funds by small school districtsIowa Code chapter 423F · Subcommittee recommends passage
- SF 82 Relating to elections for bonds issued by a school district in anticipation of revenueIowa Code chapter 423F · Subcommittee recommends passage
- HF 19 Modifying the costs eligible for emergency medical services fund expenditures, and including effecti…Iowa Code chapter 422D · Renumbered as HF 307
Amounts collected in each county; payments to each city and county are on the county pages. Data from the Iowa Data Hub (Departments of Management and Revenue).