City of Marion v. Iowa Department of Revenue & Finance

CARTER, Justice.

The City of Marion (the city) challenges the imposition of a sales tax on its municipal swimming pool admission fees. The city contends Iowa Code section 422.45(20) (1997) exempts admission fees paid for entrance to the city pool from the collection of sales tax. After reviewing the record and considering the arguments, we conclude municipal swimming pool admission fees are not exempt from the collection of sales tax under section 422.45(20). Consequently, we affirm the decision of the district court.

The facts of this case are essentially undisputed. The city owns and operates…