Iowa Code § 423A.1
Short title
This chapter may be cited as the “Hotel and Motel Tax Act”.
Iowa Code Chapter 423A — Hotel and Motel Tax
Iowa · statute · Iowa Code ch. 423A · 8 active provisions
Iowa Code § 423A.2
Definitions
1. For the purposes of this chapter, unless the context otherwise requires: a. “Affiliate” means the same as defined in section 423.1. b. “Department” means the department of revenue. c. “Facilitate” or “facilitation” includes brokering, coordinating, or in any way arranging for the rental of lodging by users. d. “Faci…
Iowa Code § 423A.3
State-imposed hotel and motel tax
A tax of five percent is imposed upon the sales price for the renting of any lodging if the lodging is located in this state. The tax shall be collected and remitted as provided in section 423A.5A.
Iowa Code § 423A.4
Locally imposed hotel and motel tax
1. A city, a county, or a land use district created under chapter 303 may impose, by ordinance of the city council or by resolution of the board of supervisors or by ordinance of the board of trustees, a hotel and motel tax, at a rate not to exceed seven percent, which shall be imposed in increments of one or more full…
Iowa Code § 423A.5
Exemptions
There are exempted from the provisions of this chapter and from the computation of any amount of tax imposed by this chapter all of the following: 1. a. The sales price from the renting of lodging to a person where the lodging is rented by the same person for a period of more than thirty-one consecutive days, except as…
Iowa Code § 423A.5A
Collection and remittance of hotel and motel tax
1. For purposes of this section: a. “Discount room charge” means the amount a lodging provider charges a lodging facilitator for lodging, excluding any applicable tax. b. “Travel package” means lodging bundled with one or more separate components such as air transportation, car rental, or similar items and charged for…
Iowa Code § 423A.6
Administration by director
1. The director of revenue shall administer the state and local hotel and motel tax as nearly as possible in conjunction with the administration of the state sales tax law, except that portion of the law which implements the streamlined sales and use tax agreement. The director shall provide appropriate forms, or provi…
Iowa Code § 423A.7
Local transient guest tax fund
1. A local transient guest tax fund is created in the department which shall consist of all moneys credited to such fund under section 423A.6. 2. All moneys in the local transient guest tax fund shall be remitted at least quarterly by the department, pursuant to rules of the director of revenue, to each city in the amo…