Iowa Code § 423A.3
State-imposed hotel and motel tax
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2020
As of January 1, 2019
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.
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.
2018 amendment effective January 1, 2019; 2018 Acts, ch 1161, §255
Section amended
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.