Since a LOST is implemented at city or county level, they apply only within the city or county in which it was implemented. 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 locally enacted LOST restricts its applicability to the city or county where it was introduced. For instance, in Iowa, any adjacent municipalities or counties will continue to have a 6% sales tax unless they decide to implement their own LOST.