A. The hotel/motel tax, authorized by Iowa Code chapter 423A, and as approved by the voters on November, 1991, is established at seven percent (7%) of the gross receipts from the rental of sleeping quarters in a hotel, motel, inn, public lodging houses, rooming house, mobile home, tourist court, or in any place where sleeping accommodations are furnished to transient guests for rent. (2008 Code § 16-43; amd. 2015 Code)
B. Such tax shall become effective January 1, 1992, and shall not be changed without an election and majority vote in favor thereof.
C. The tax shall not be collected on rentals of rooms when such rental is to the same person for a period of thirty (30) or more consecutive days.
D. The tax shall be collected in the manner required by law. (2008 Code § 16-43)