"Do you favor a__[insert 1% or 2%]__sales tax to be imposed on the sale of prepared food and lodging in [insert name of municipality]?"

2.__Repeal.__A limited sales tax adopted under this chapter may be repealed in the same manner as provided for adoption of the tax in subsection 1.__The ballot question must read:

"Do you favor repealing the__[insert 1% or 2%]__sales tax on the sale of prepared food and lodging in [insert name of municipality]?"

§1873.__Rate; collection

1.__Rate.__A limited sales tax adopted under this chapter is equal to 1% or 2% of the value of prepared food and lodging sold at retail in the municipality adopting the tax and subject to tax under chapter 213.

2.__Collection.__A limited sales tax adopted under this chapter must be added to the tax imposed under chapter 213 and must be collected and administered in the same manner as taxes imposed under that chapter.

§1874.__Implementation of tax

1.__Effective date.__The imposition or repeal of a limited tax under section 1872 takes effect on the first day of the next succeeding calendar quarter that begins more than 90 days after the date of the election at which the tax was approved or repealed by the voters.__The municipality adopting or repealing the tax shall notify the State Tax Assessor at least 90 days before the tax or repeal is effective and shall state the effective date of the tax.