(A) Purpose. The purpose of this section is to provide for the imposition of a 7% Hotel and Motel Tax pursuant to the authority granted cities by the provisions of Iowa Code Ch. 423A.
(B) Definitions. For the purpose of this section, 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 or tourist court, or any place where sleeping accommodations are furnished to transient guests for rent, whether with or without meals. However, it does not include sleeping rooms in dormitories or in memorial unions at universities and colleges located in the city.
RENTING and RENT. Any kind of direct or indirect charge for sleeping rooms, apartments, sleeping quarters, or the use thereof, in any hotel and motel.
(C) Tax imposed. A hotel and motel tax of 7% upon the gross receipts from the renting of any and all sleeping rooms, apartments or sleeping quarters in any motel is hereby imposed, except such tax shall not apply to the gross receipts from the renting of a sleeping room, apartment or sleeping quarters while rented by the same person for a period of more than 31 consecutive days.
(D) Payment of tax. The tax imposed by this section shall be paid and collected as provided by state law as the rules and regulations of the state’s Director of Revenue.
(E) Expenditure of tax revenues.
(1) The tax revenues shall be expended in accordance with the provisions of Iowa Code Ch. 423A. Allocation of hotel/motel tax revenue shall be made by City Council resolution. Any outside agency receiving hotel/motel tax revenue shall contract with the city and specify in the contract the services to be provided by the outside agency to the city.
(2) Beginning 7-1-1994, the funds will be appropriated by the City Council. Entities seeking funding, shall submit budgets specifying the amount of funds requested and the program planned. The city shall continue to appropriate hotel and motel tax revenues if these programs are successful in meeting the goals and objectives of their respective programs. The City Council shall review the requests and the results achieved through prior funding and make appropriations prior to considering other requests for funds.
(2011 Code, § 1.0503)