House
File
2131
H-8045
Amend
House
File
2131
as
follows:
1
1.
Page
1,
before
line
1
by
inserting:
2
<
Section
1.
Section
423A.2,
subsection
1,
paragraph
c,
Code
3
2018,
is
amended
to
read
as
follows:
4
c.
“Lodging”
means
rooms,
apartments,
or
sleeping
quarters
5
in
a
hotel,
motel,
inn,
public
lodging
house,
rooming
house,
6
or
manufactured
home
or
mobile
home
which
is
tangible
personal
7
property
as
defined
in
section
435.1
,
or
in
a
tourist
court,
8
or
in
any
place
where
sleeping
accommodations
are
furnished
9
to
transient
guests
for
rent,
whether
with
or
without
meals.
10
Lodging
does
not
include
rooms
that
are
not
used
for
sleeping
11
accommodations.
>
12
2.
Title
page,
line
1,
by
striking
<
the
exemption
from
>
13
3.
Title
page,
line
1,
by
striking
<
taxes
>
and
inserting
14
<
taxes.
>
15
4.
Title
page,
by
striking
lines
2
and
3.
16
5.
By
renumbering
as
necessary.
17
______________________________
MAXWELL
of
Poweshiek
-1-
HF2131.3494
(1)
87
mm/jh
1/
1
#1.
#2.
#3.
#4.
#5.