Sales Tax

Hotel/Motel  Tax • Property Tax

The Iowa Retail Sales and Use Tax Record can be found on the Iowa Department of Revenue and Finance web site. Information in the chart below is for the quarter ending September 30, 2018. The Fiscal Year 2018 Annual Report for the State of Iowa can be found here.

Taxable sales include the value of taxable goods and services that are subject to the 6% State sales tax rate and the value of hotel/motel room rentals and qualified construction equipment purchases subject to the 5% State excise tax rate. Computed tax equals the taxable sales subject to the 6% State sales tax multiplied by that rate plus taxable sales subject to the 5% State excise tax multiplied by that rate. 

City # of Returns Taxable
Computed Tax % of Tax
Oskaloosa  437 $42,638,259 $2,551,152 0.41%
New Sharon 83 $2,857,153  $171,388 0.03%
Fremont 26 $528,312 $31,699 0.01%
Leighton 14 $722,254 $43,335 0.01%
Eddyville 23 $701,935 $41,878 0.01%
Barnes City 11 $95,452 $5,727 0.00%
Other 47 $1,035,576 $62,135 0.01%
Totals 641 $48,578,941 $2,907,314


Hotel/Motel Tax

Property Tax •  Sales Tax

Recreation is a key component of economic development and quality of life for a community which is the primary reason the Mahaska Community Recreation Foundation teamed up with the community to receive hotel-motel taxes as a result of a community vote in 1998. MCRF uses these funds along with grants, donations, and fundraisers to support the facilitation of recreation for the community. Read more about MCRF here.

The Hotel/Motel tax rate in Oskaloosa is 5% and became effective in 1999. Click here to be directed to the Iowa Department of Revenue and Finance web site where the complete Hotel/Motel Tax Distribution Summary & Tax Jurisdiction with Rates can be found.

Distribution Summary for Oskaloosa:

    • Annual Fiscal Year 2018: $97,167.54
    • Annual Fiscal Year 2017: $103,658.00
    • Annual Fiscal Year 2016: $112,718.00
    • Annual Fiscal Year 2015: $116,951.80
    • Annual Fiscal Year 2014: $99,201.50
    • Annual Fiscal Year 2013: $97,772.90

Government – Local

Federal • State

Mahaska County

Mahaska County Courthouse

The Board of Supervisors is the executive and administrative branch of county government. The supervisors make policy for the county, administer the various county programs and have final authority over the county budget. Its main responsibility is setting a county budget to meet the needs of the rural population in the township areas and the human service needs of the entire county. The three members of the Board of Supervisors are elected at large and serve overlapping four year terms. Visit their official web site for more complete information.

City Hall – Oskaloosa IA

City of Oskaloosa

The citizens of Oskaloosa have adopted Home Rule Charter, which provides for a Mayor-Council-Appointed Manager form of government and based upon the following principles:
1) That the government of Oskaloosa is a representative form of government directly accountable to its citizens, who all share the responsibility for it.  2) That the government of Oskaloosa, and those representing it, should be accessible and responsive to the people.
3) That each citizen has a right to obtain fair, equal and courteous treatment from each City official and employee.
4) That the government of Oskaloosa promote the health, safety and general welfare of its residents and encourage the participation of its citizens in their government in order to secure the full benefits of “Home Rule.”

More information can be found on their official web site.


Federal • State • Local 

Mahaska County Courthouse

[guhv-ern-muh nt, ‐er-muh nt]

  1. the political direction and control exercised over the actions of the members, citizens, or inhabitants of communities, societies, and states; direction of the affairs of a state, community, etc.; political administration:
    Government is necessary to the existence of civilized society.
  2. the form or system of rule by which a state, community, etc., is governed:
    monarchical government; episcopal government.
  3. the governing body of persons in a state, community, etc.; administration.

*Definition source:

Government – Judicial

A host of information as well as interactive, on-line services can be found on the Iowa Judicial Branch’s web site. Their Mission Statement reads:  “The Iowa Judicial Branch dedicates itself to providing independent and accessible forums for the fair and prompt resolution of disputes, administering justice under law equally to all persons.” Their adopted core values are…

Fairness: Guided by the rule of law and committed to impartiality in all its decisions and actions, the Iowa Judicial Branch delivers high quality justice and service to all persons regardless of their gender, race, age, ethnicity, religion, or political affiliation.

Accessibility: Iowa’s courts are committed to reasonable and affordable fees and procedures, as well as safe and convenient court locations, facilities accessible to persons with disabilities, and high quality language interpretation services. Court instructions, orders, judgments and forms shall be understandable to the average citizen. Unless prohibited by law, all court proceedings and records shall be open and accessible to the public we serve.

Integrity: Iowa’s courts employ well-trained and hard-working personnel who are committed to excellence, bound by codes of professional ethics and conduct, and accountable for the public funds allocated for judicial branch operations.

Independence: Empowered by the constitutional principles of our democracy, the Iowa Judicial Branch exercises governmental autonomy while maintaining respect for, and fostering cooperation with, the executive and legislative branches of government. Iowa’s courts are free from, and do not engage in, any partisan politics.

Efficiency: Civil claims, criminal charges, and all other matters coming before Iowa’s courts shall be addressed with efficiency and dispatch, consistent with careful and thoughtful deliberation. To that end, the Iowa Judicial Branch applies its resources toward practical and innovative technologies for the administration of justice.

Adopted by the Iowa Supreme Court, November 10, 1999

Government – Federal

State • Local 

The federal government is composed of three distinct branches: legislative, executive, and judicial, whose powers are vested by the U.S. Constitution in the Congress, the President, and the federal courts, including the Supreme Court, respectively.

  • Executive Branch – The power of the Executive Branch is vested in the President of the United States, who also acts as head of state and Commander-in-Chief of the armed forces.
  • Legislative Branch – Established by Article 1 of the Constitution, the Legislative Branch consists of the House of Representatives and the Senate which together form the United States Congress.
  • Judicial Branch – Where the Executive and Legislative branches are elected by the people, members of the Judicial Branch are appointed by the President and confirmed by the Senate. Article III of the Constitution of the United States guarantees that every person accused of wrongdoing has the right to a fair trial before a competent judge and a jury of one’s peers.
  • Constitution – The Constitution is the Supreme Law of the land. Learn more about this document, its history, and read the full text.
  • Federal Agencies & Commissions – There are hundreds of federal agencies and commissions charged with handling such responsibilities as managing America’s space program, protecting its forests, and gathering intelligence. Research and a full list can be found at
  • White House Briefing Room –  Read the latest news from the White House, watch live and archived events.

Government – State

Federal • Local 
Click for information about Iowa’s Judicial Branch

The following links provide direct access to items as described. Please contact the web site administrator should you find links that are broken or if there is information you’d like to see posted here which is not.

  • State of Iowa – Home page of the official web site for the State of Iowa
  • Iowa Attorney  General – Linking to Iowa Attorney General Tom Miller’s page will provide additional information and links for consumers, crime victims, businesses, and more including current alerts and news releases.
  • Iowa Department of Natural Resources – The DNR manages fish and wildlife programs, ensures the health of Iowa’s forests and prairies, provides recreational opportunities in Iowa’s state parks; carries out state and federal laws that protect air, land and water through technical assistance, permitting and compliance programs.
  • Iowa Department of Public Health – The IDPH partners with local public health, policy makers, heath care providers, business, and many others to fulfill their mission of promoting and protecting the health of Iowans.
  • Iowa Legislature – The purpose of this Iowa General Assembly Website is to provide a starting point for access to legislative-related information. The information constitutes an invaluable resource in researching Iowa law, public policy, and the process of enacting legislation. Visitors can track legislation and listen to live or archived Senate and House audio and Video.

Property Tax

Hotel/Motel TaxSales Tax

Click to see the "State of the City" document and current property tax divisions.In the state of Iowa, property taxes are paid a year behind the assessment year for which the valuation is effective. For example: January 1, 2017 assessments would be paid in September 2018 and March 2019. For more information, contact the Mahaska County Assessor’s Office,641.673.5805. The office is located in the Mahaska County Courthouse, 106 South 1st Street, Oskaloosa, IA 52577.

This is the FY ’19 property tax division for the City of Oskaloosa:

Helpful links:


The Mahaska Community is never lax of anything to do. Below is specific theater, community auditorium, and F.A.C.E information. Other venues  and information will be found through Team Mahaska’s sister web site, “Everything Mahaska where the county’s ultimate community calendar provides more specific information on activities, festivals, educational programs, amenities and amusements suitable for residents and visitors ages 1 to 101.  

George Daily Community Auditorium:  The George Daily Auditorium has become unquestionably favored among audiences, performers, and agents alike. Running a full season of professional programming, the 695-seat, state-of-the-art facility comes alive with superior entertainment. This uniquely intimate venue features top-quality productions generally reserved for larger cities without the hassle of big city traffic and crowds. Continually enrapturing audiences from all walks of life, their single-floor facility and affordable ticket prices make the arts accessible to all. The auditorium also serves as a community and educational facility.

Now Showing! Clicking on linked theatre’s names below will open a new window displaying current movie times and titles.

Penn Centre Theatre
216 2nd Avenue West
Oskaloosa IA 52577

Capri Theatre
107 East Market Street
New Sharon, IA 50201

The Fine Arts & Cultural Events (FACE) of Mahaska County began in 2003 under the name of Oskaloosa Arts Fellowship. Excited art enthusiasts had the idea to spread the arts to the Mahaska Community. The idea was successful. Visit FACE on line to see their activities, educational opportunities, and calendar. The Oskaloosa Art Center & Studio opened in the spring of 2017. It is located at 115 1st Ave. West in downtown Oskaloosa. Access the studio from The Alley (next to Smokey Row). There classes are held and art shows are periodically held, and is on display.


Information regarding the Mahaska Community’s elementary and secondary school systems appear below. The school systems appear in alphabetical order, and contact information is posted.

Click here for Educational Resources and Higher Learning information.

Eddyville-Blakesburg-Fremont: Home of the Rockets. Their mission statement reads “Eddyville-Blakesburg-Fremont Community Scool District will provide a quality education in which students become lifelong collaborative learners and innovative problem solvers in a global society.”

Lynnville-Sully: Home of The Hawks, “Empowering students to fulfill their dreams.” In 2015, the Iowa Department of Education “Iowa School Report Card” rated Lynville Sully High School “Exceptional” (top 3% of all Iowa high schools). 12476 Hwy F 62 E, Sully, Iowa. 641.594.4445.

North Mahaska: Home of the Warhawks, located at 2163 135th Street in New Sharon and serving Barnes City, Lacey, New Sharon, Taintor and Union Mills. “Expect the Best!” High School and main phone: 641.637.4187.

Oskaloosa Community Schools:  Home of the Indians, whose mission statement reads “Engaging all students to embrace the power of learning.” The school system is comprised of one high school, grades 9-12, one middle school, grades 6-8, one elementary school, grades KinderPrep-5, and Webster School which includes the community preschool program, the alternative high school program, and Indian Hills Career Academy. The Central Office is located in the George Daily Auditorium between the Middle School and High School at 1800 N 3rd Street, 641.673.8345.

Oskaloosa Christian enrolls over 150 students in grades K-8; approximately 100 families are being served who come from nearly 30 different churches in the Mahaska Community. Their mission statement reads, “The mission of Oskaloosa Christian School is to assist parents in equipping their children mentally, physically, and spiritually to be effective disciples of Jesus Chrsit by offering a quality Christ-center education.” 726 N E Street. 641.672.2174.

Twin Cedars: Home of the Sabers, whose mission reads, “The Twin Cedars Board of Directors, staff and parents, with community support, shall provide a secure environment and the current resources necessary to academically and socially educate all individuals enabling them to lead productive, responsible and fulfilling lives in a diverse society.” 2204 Hwy G71, Bussey Iowa. Superintendent Office, 641.944.5241.

educational resources
  • Indian Hills Community College WPU Center:  Indian Hills Community College has a network of service centers throughout the ten counties it supports including educational extension site on the William Penn University Campus in Oskaloosa. For more information visit their web site or contact Cherri James, 641.673.5451, at the WPU site
  • William Penn University: WPU provides the opportunity or an educational experience with a focus on leadership, technology, and the Quaker principles of simplicity, peace-making, integrity, community, and equality. The college was founded in 1873. Its first graduate, in 1875, was female, and in 1902, their first African-American graduate walked across the stage. Today there are more than 1,000 students who come from 42 states and 24 countries.

Back to top