423A.1 - SHORT TITLE.

        423A.1  SHORT TITLE.         This chapter may be cited as the "Hotel and Motel Tax Act".      
         Section History: Recent Form
         2005 Acts, ch 140, §19, 28, 29 
         Footnotes
         Former §423A.1 repealed; continuation of prior locally imposed      hotel and motel taxes under new 2005 enactment; 2005 Acts, ch 140,      §28, 29         For proposed amendments to former §423A.1, Code 2005, see 2005      Acts, ch 140, §48