For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
HOTEL and MOTEL. Any hotel, motel, inn, public lodging house, rooming house, mobile home which is tangible personal property or tourist court, or in any place where sleeping accommodations are furnished to transient guests for rent, whether with or without meals; except the renting of sleeping rooms in dormitories and in memorial unions at all universities and colleges in the state and the guests of a religious institution if the property is exempt under Iowa Code § 427.1(8), and the purpose of renting is to provide a place for a religious retreat or function and not a place for transient guests generally.
RENTING and RENT. Any kind of direct or indirect charge for such sleeping rooms, apartments or sleeping quarters, or their use.