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59 chapters · 1,000 sections in this title.
Iowa Code § 423A.1 Short title.
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This chapter may be cited as the “Hotel and Motel Tax Act” . 2005 Acts, ch 140, §19, 28, 29
Iowa Code § 423A.2 Definitions.
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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 fo…
Iowa Code § 423A.3 State-imposed hotel and motel tax.
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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 . 2005 Acts, ch 140, §21 ; 2006 Acts, ch 1010, §103 ; 2018 Acts, ch 1161, §247, 255…
Iowa Code § 423A.4 Locally imposed hotel and motel tax.
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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 i…