Local Option Sales Tax Collected by Iowa County and Fiscal Year

Iowa allows local governments to impose a Local option sales tax (LOST) of 1 percent. LOST is in addition to the State sales tax of 6 percent. In those jurisdictions that impose it, LOST applies to all sales that are subject to the State sales tax. Most cities and unincorporated areas in Iowa have adopted LOST. LOST collections are allocated to LOST jurisdictions within counties based on sales in each county. This dataset presents LOST collected for each county by fiscal year beginning in Fiscal Year 2014, starting July 1, 2013. It also presents the change and percent change from the prior fiscal year for each county.