77.75 Reports. Every person subject to county or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.
History: 1985 a. 41; 1995 a. 56; 1997 a. 27; 2009 a. 2, 28; 2011 a. 32.