CHAPTER 3
HOTEL AND MOTEL TAX

 

3-3-1 Definitions	3-3-4 Use of Proceeds
3-3-2 Tax Rate and Imposition	3-3-5 Determination of Need
3-3-3 Payment of Tax	3-3-6 Effective Date

 

3-3-1 DEFINITIONS.

   For purposes of this chapter, the following terms are defined:

   1.   “Gross receipts” means all of the monies received by a hotel or motel for the renting of its rooms, apartments and sleeping quarters to persons for periods of time not exceeding 31 consecutive days, other than those monies received by State universities for the renting of sleeping quarters in their dormitories or memorial unions.

   2.   “Hotel or motel” means any hotel, motel, inn, public lodging house, rooming house, tourist court, trailer court, or other such place or establishment located in the City where sleeping accommodations are furnished to transient guests for rent, whether with or without meals.

   3.   “Lodging” means rooms, apartments, or sleeping quarters in a hotel, motel, inn, public lodging house, rooming house, or manufactured or mobile home which is tangible personal property, or in a tourist court, or in any place where sleeping accommodations are furnished to transient guests for rent, whether with or without meals. Lodging does not include rooms that are not used for sleeping accommodations.

   4.   “Renting” or “rent” means a transfer of possession or control of lodging for a fixed or indeterminate term for consideration and includes any kind of direct or indirect charge for such lodging or its use.

   5.   “Sales price” means the consideration for renting lodging and means the same as the term is defined in Section 423.1 of the Code of Iowa.

All other words and phrases used in this chapter and defined in Section 423.1 of the Code of Iowa, have the meaning given them by Section 423.1 for the purposes of this chapter.

(Code of Iowa, Sec. 423A.2)

3-3-2 TAX RATE AND IMPOSITION.

   A tax is hereby established upon the gross receipts of a hotel or motel at the rate of seven percent of such gross receipts.