Iowa Code § 423A.3

Current through March 29, 2024

Section 423A.3 - State-imposed hotel and motel tax

A tax of five percent is imposed upon the sales price for the renting of any lodging if the lodging is located in this state. The tax shall be collected and remitted as provided in section 423A.5A.

Iowa Code § 423A.3

2005 Acts, ch 140, § 21; 2006 Acts, ch 1010, § 103; 2018 Acts, ch 1161, § 247, 255

Amended by 2018 Iowa, ch 1161, s 247, eff. 1/1/2019.

2005 Acts, ch 140, §21; 2006 Acts, ch 1010, §103

Referred to in §15J.2, 15J.5, 423A.5A