For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
LODGING FACILITIES. Any facility which receives receipts from the renting of sleeping rooms, apartments or sleeping quarters in a hotel, motel, public lodging house, rooming house, mobile home which is tangible personal property or tourist court, or any place where sleeping accommodations are furnished to transient guests for rent, except:
(1) Gross receipts from renting of sleeping rooms in dormitories of colleges located in the city;
(2) Gross receipts from the renting of sleeping rooms to guests of a religious institution if the property is exempt from real estate taxes and the purpose of renting is to provide a place for a religious retreat or function and not a place for transient guests generally; and
(3) Gross receipts from the renting of a sleeping room, apartment or sleeping quarters while rented to the same person(s) for a period of more than 31 consecutive days.
TAX. The local option hotel and motel tax established and imposed by this chapter pursuant to Iowa Code Chapter 423A.
(Prior Code, § 3-7-2) (Ord. 558, passed 9-17-2001)