Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 1 - Revenues and Financial Management > CHAPTER 423A - HOTEL AND MOTEL TAX > 423A.3 - STATE-IMPOSED HOTEL AND MOTEL TAX.

423A.3 - STATE-IMPOSED HOTEL AND MOTEL TAX.

        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 renting occurs in this state.  The tax      shall be collected by any lessor of lodging from the user of that      lodging.  The lessor shall add the tax to the sales price of the      lodging, and the state-imposed tax, when collected, shall be stated      as a distinct item, separate and apart from the sales price of the      lodging and the local tax imposed, if any, under section 423A.4.
         Section History: Recent Form
         2005 Acts, ch 140, §21; 2006 Acts, ch 1010, §103         Referred to in § 423A.5