For example, in Iowa, the base sales tax rate is 6% statewide, or six cents per dollar.
Using the Iowa example, this means that any neighboring cities or counties would remain at 6% sales tax, unless they implement their own LOST.
A LOST most often (if not always) requires a passing vote by the general public before they can be implemented.
Once implemented, a LOST is often levied for only temporary time periods, such as five years.
Some states include multiple types of LOSTs depending on their intended purpose.