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  5. 643 N.W.2d 205 (2002)
 

CITY OF MARION v. DEPT. OF REVENUE & FIN.

No. 00-1309.

643 N.W.2d 205 (2002)

CITY OF MARION, Iowa, Appellant, v. IOWA DEPARTMENT OF REVENUE AND FINANCE, Appellee.

Supreme Court of Iowa.

Rehearing Denied April 26, 2002.

Attorney(s) appearing for the Case

Donald C. Hoskins, Marion, for appellant.

Thomas J. Miller, Attorney General, Harry M. Griger, Special Assistant Attorney General, and James D. Miller, Assistant Attorney General, for appellee.

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...

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