Iowa HF760 authorizes cities to establish entertainment areas and impose a surcharge on retail sales within these areas.

Iowa HF760 allows cities to create designated entertainment areas and impose a surcharge on retail sales within these areas. The bill outlines the criteria for establishing such areas, including the requirement that the area must consist of contiguous parcels within the city limits, not exceed 75 acres, and primarily include cultural or entertainment establishments. The establishment of an entertainment area requires a petition signed by at least 25% of property owners in the proposed area, followed by a public hearing.

Iowa HF760 authorizes cities to establish entertainment areas and impose a surcharge on retail sales within these areas.

Iowa HF760 allows cities to create designated entertainment areas and impose a surcharge on retail sales within these areas. The bill outlines the criteria for establishing such areas, including the requirement that the area must consist of contiguous parcels within the city limits, not exceed 75 acres, and primarily include cultural or entertainment establishments. The establishment of an entertainment area requires a petition signed by at least 25% of property owners in the proposed area, followed by a public hearing.