CHAPTER 125
HOTEL AND MOTEL TAX
HOTEL AND MOTEL TAX
Imposition of a hotel/motel tax of seven percent (7%). There is hereby imposed by ordinance of the City Council of Mount Vernon, Iowa, a hotel and motel tax at a rate of seven percent (7%) upon the gross receipts from the renting of any and all rooms, apartments, or sleeping quarters in any hotel, motel, inn, public lodging house, rooming house, or tourist court, or in any place where sleeping accommodations are furnished to transient guests for rent, whether with or without meals except the gross receipts from the renting of sleeping rooms in dormitories and in memorial unions at all State of Iowa Universities and Colleges. The tax shall apply only within the corporate boundaries of the City of Mount Vernon, Iowa.
The imposition of a hotel and motel tax to seven percent shall be imposed and shall be in full force and effect from and after its passage and publication as provided by law and following the notification of the State Director of Revenue. Once imposed the tax shall remain in effect at the rate imposed continually and perpetually thereafter until terminated by ordinance of the City Council.