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8.03 COLLECTION AND USE.
The tax imposed in this chapter shall be remitted by the person or company liable for same to the State Director of Revenue in the manner required by State law. All revenue received by the City from the imposition of the hotel and motel tax shall be deposited in the General Fund of the City and shall be used in accordance with the provisions of State law.
(Code of Iowa, Sec. 423A.4)