Anniversary Celebrations

An anniversary is commonly associated with weddings. Married persons who regard the date of their marriage as important may mark the yearly date of their wedding in some special way.

Broader groups in society, especially the families, and even more especially the children of such a couple, may help to celebrate such occasions; this is particularly common on the 40th, 50th, and 60th annivs.

Retailers (especially jewellers), sensing a profit opportunity, have encouraged gift-giving on such special days, and may often suggest a hierarchy of types of gifts to reflect the importance of longer years of marriage (and perhaps of greater ability to purchase more expensive gifts).

Iowa is a Midwest state of the United States. It is the 29th state of the United States, having joined the Union on December 28, 1846. The official name of the state is the "State of Iowa". The state is named for the Native American Iowa people.

Economy
The state's total gross state product for 2003 was US$103 billion. Its per capita income for 2003 was US$28,340. Iowa's main agricultural outputs are hogs, corn, soybeans, oats, cattle and dairy products. Its industrial outputs are food processing, machinery, electric equipment, chemical products, publishing and primary metals. Iowa produces the nation's largest amount of ethanol. Des Moines also serves as a center for the insurance industry.

Iowa imposes taxes on net state income of individuals and estates and trusts. There are currently nine income tax brackets, ranging from 0.36% to 8.98%. The state sales tax rate is 5%. Iowa has two local option sales taxes that may be imposed by counties after an election at which the majority of voters favors the tax. They are in addition to the 5 percent state sales tax. The regular local option tax is imposed on the gross receipts from sales of tangible personal property. It usually remains in effect until it is repealed, but the ordinance may include a sunset clause. The school infrastructure local option tax is automatically repealed 10 years after it is imposed, unless the ballot imposes a shorter time frame.

Property tax is levied on the taxable value of real property, that is, mostly land, buildings, structures, and other improvements that are constructed on or in the land, attached to the land or placed upon a foundation. Typical improvements include a building, house or mobile home, fences, and paving. The following five classes of real property are evaluated: residential, agricultural, commercial, industrial and utilities/railroad (which is assessed at the state level). Homeowners pay less than half of the property tax collected each year in Iowa. Farmers pay 21 percent, and businesses and industry, a total of 23 percent. Utility companies, including railroads, pay 10 percent. Iowa has more than 2,000 taxing authorities. Most property is taxed by more than one taxing authority. The tax rate differs in each locality and is a composite of county, city or rural township, school district and special levies.

Source: http://en.wikipedia.org/