CHAPTER 12
HOTEL/MOTEL TAX

 

12.01 Definitions	12.03 Effective Date
12.02 Tax Rate	12.04 Payment of Tax

 

12.01 DEFINITIONS.

Unless otherwise expressly stated or the context clearly indicates a different intention, the following terms shall, for the purpose of this chapter, have the meanings in this section:

1.   “Hotel” and “motel” mean 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 of Iowa and the guests of a religious institution if the property is exempt under Section 427.1(8) of the Code of Iowa, and the purpose of renting is to provide a place for a religious retreat or function and not a place for transient guests generally.

2.   “Renting” and “rent” mean any kind of direct or indirect charge for such sleeping rooms, apartments, or sleeping quarters, or their use.

12.02 TAX RATE.

A tax is hereby imposed upon the gross receipts from the renting of any and all rooms, apartments, or sleeping quarters in any hotel or motel as defined in this chapter at the rate of seven percent of such gross receipts derived from the renting of a room, apartment, or sleeping quarter while rented by the same person for a period of not more than 31 consecutive days.

12.03 EFFECTIVE DATE.

The tax herein above established shall be imposed after the election of November 5, 2013, at which 69.54 percent of those voting on the question favored the imposition of such tax. The tax shall be imposed on January 1, 2014.