1-8A-1: TAX IMPOSED:

There is hereby imposed by ordinance of the city council 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. The tax shall apply only within the corporate boundaries of the city.

The hotel and motel tax shall be imposed on April 1, 1981, following the notification of the state director of revenue and finance. Once imposed, the tax shall remain in effect at the rate imposed continually and perpetually thereafter until terminated by ordinance of the city council. (Ord. 4052, 11-14-1994)

1-8A-2: DEFINITIONS:

RENTING AND RENT: Includes any kind of direct or indirect charge for such rooms, apartments, sleeping quarters or the use thereof. However, such tax shall not apply to the gross receipts from the renting of a room, apartment or sleeping quarters while rented by the same person for a period of more than thirty one (31) consecutive days. (Ord. 4052, 11-14-1994)

1-8A-3: ADMINISTRATION:

The state director of revenue and finance shall administer the provisions of the hotel and motel tax as nearly as possible in conjunction with the administration of the state tax law. Said director shall provide appropriate forms, or provide on the regular state tax forms, for reporting the hotel and motel tax liability. All monies received or refunded one hundred eighty (180) days after the date on which the city terminates the hotel and motel tax shall be deposited in or withdrawn from the state general fund. (Ord. 4052, 11-14-1994)

1-8A-4: FUND CREDITED:

The director of revenue and finance of the state, in consultation with local officials, shall collect and account for the hotel and motel tax and shall credit all revenues to a "local transient guest tax fund" as set forth in Iowa Code chapter 422A. (Ord. 4052, 11-14-1994)

1-8A-5: TAX PERMIT:

No tax permit other than state tax permit required under Iowa Code section 422.53 may be required by local authorities. (Ord. 4052, 11-14-1994)