HF 2131 (LSB 1804HZ (2) 87)

HOUSE FILE 2131

BY  COMMITTEE ON WAYS AND MEANS

(SUCCESSOR TO HF 477)
(SUCCESSOR TO HF 91)

A BILL FOR

An Act relating to the exemption from the hotel and motel taxes for the renting of lodging exceeding a certain number of consecutive days.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:

    Section 1.  Section 423A.5, subsection 1, paragraph a, Code 2018, is amended to read as follows:
   a.  The sales price from the renting of lodging which is rented by the same person for a period of more than thirty-one ninety or more consecutive days.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   Under current law, the renting of lodging by the same person for a period of more than 31 consecutive days is exempt from the state and local hotel and motel taxes under Code chapter 423A. This bill changes the length of the rental necessary to qualify for that exemption to 90 or more consecutive days.