3-1-1: TAX IMPOSED; RATE:
There is hereby imposed a hotel and motel tax at a rate of seven percent (7%) upon the gross receipts from the renting of any and all sleeping rooms, apartments or sleeping quarters in 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, within the corporate limits of the city, all as authorized in the code of Iowa, as amended, and subject to the limitations, restrictions, conditions, provisions and penalties contained therein. (1978 Code §32.1-21; amd. 1994 Code)