SF 131 (LSB 1771XS (3) 88)

SENATE FILE 131

BY  COURNOYER

A BILL FOR

An Act relating to the exemption from the hotel and motel taxes for the renting of lodging after 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, Code 2019, is amended to read as follows:
   1.  The sales price from the renting of lodging which is rented by the same person for a the period of more than thirty-one beginning after ninety consecutive days of rental by such person.
EXPLANATION
The inclusion of this explanation does not constitute agreement with
the explanation’s substance by the members of the general assembly.
   This bill provides that beginning after 90 consecutive days of lodging rental to the same person, the sales price from such rental is exempt from local hotel and motel taxes under Code chapter 423A. 
   Currently, the sales price from the renting of lodging which is rented by the same person for a period of more than 31 consecutive days is exempt from the hotel and motel taxes under Code chapter 423A.