Iowa Code § 423B.4 — Payment — penalties

1. T axpayers shall pay a local vehicle tax to the county treasurer at the time of application for the renewal of the registration of the vehicle under chapter 321 for the registration year . The county treasurer shall require a person applying for the renewal of the registration of a vehicle to state the person ’s residence and shall not renew a registration certificate of a vehicle on which a local vehicle tax is due until the local vehicle tax is paid. 2. P ayment of a local vehicle tax shall be evidenced by a notation on the state registration certificate. The director of transportation shall prescribe by rule the type of notation. A local vehicle tax shall not be refunded even when annual state registration fees are refunded. 3. P enalties for late payment which are comparable to the penalties for late payment of annual state registration fees shall be imposed by the ordinance imposing a local vehicle tax. W illful violation of a local vehicle tax ordinance is a simple misdemeanor . 85 Acts, ch 32, §92 CS85, §422B.4 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §423B.4 2008 Acts, ch 1113, §115