Chapter 449 — Entertainment Tax in Cities of the Fourth Class

449.01 This section was repealed in 1949 as part of updates to municipal entertainment and amusement laws. 449.02 This section was repealed in 1949 as part of updates to municipal entertainment and amusement laws. 449.04 This section was repealed in 1976. 449.05 This section was repealed in 1976. 449.06 Entertainment Tax in Cities of the Fourth Class This section allows fourth class cities with home rule charters or commission government to levy a tax to provide free … 449.07 This section was repealed in 1976. 449.08 Tax Levy for Free Music in Third Class Cities This section allows third class cities to levy a tax to pay for free musical entertainment for the public. The annual … 449.09 Bands, Orchestras or Choruses, Tax Levy This section allows cities of the second, third, or fourth class, statutory cities, and towns to levy a tax to support a … 449.10 Tax Levy Election; Petition This section requires a petition signed by 10% of voters to put a band, orchestra, or chorus tax levy question on the … 449.11 Election This section says that once a valid petition is filed, the city or town must put the band, orchestra, or chorus tax … 449.12 Vote Necessary This section says the tax levy is approved if a majority of voters at the election vote in favor. The city or town then … 449.13 Rescission of Tax Levy This section allows residents to petition to cancel the band, orchestra, or chorus tax levy. The same petition and … 449.14 Use of Funds This section says all money collected from the music tax levy must be spent as described in section 449.09 by the city … 449.15 Limited License Fees on Amusement Machines This section allows cities to charge a license fee on amusement machines. The fee cannot be more than the actual cost of …