The state rate increased to 6% July 1, 2008. Local option tax is in addition to the state rate. Effective July 1, 2019 NEW JURISDICTIONS (6) Polk County (#77) Alleman Altoona Des Moines Pleasant Hill West Des Moines Windsor Heights Rate 1% Rate 1% Rate 1% Rate 1% Rate 1% Rate 1% Effective July 1,2019 Effective July 1,2019 Effective July 1,2019 Effective July 1,2019 Effective July 1,2019 Effective July 1,2019 Sunset Date Changes: (5) Montgomery County (#69) Red Oak Unincorporated Areas Effective July 1, 2019 (Sunset Extended 6/30/2032) (Sunset Extended 6/30/2032) Jefferson County (#51) Batavia Unincorporated Areas Effective July 1, 2019 (Sunset Extended 6/30/2032) (Sunset Extended 6/30/2032) Muscatine County (#70) Stockton Effective July 1, 2019 (Sunset Extended 6/30/2032) (Sunset Extended 6/30/2032) New Hotel Motel Locally Imposed Tax Jurisdictions (2) University Heights, city of, in Johnson County (#52) Rate 7% Effective July 1, 2019 Rock Valley, city of, in Sioux County (#84) Rate 7% Effective July 1, 2019 Print
