H-8045

   Amend House File 2131 as follows:
   1.  Page 1, before line 1 by inserting: 
   Section 1.  Section 423A.2, subsection 1, paragraph c, Code 2018, is amended to read as follows:
   c.  “Lodging” means rooms, apartments, or sleeping quarters in a hotel, motel, inn, public lodging house, rooming house, or manufactured home or mobile home which is tangible personal property as defined in section 435.1, or in a tourist court, or in any place where sleeping accommodations are furnished to transient guests for rent, whether with or without meals. Lodging does not include rooms that are not used for sleeping accommodations.>
   2.  Title page, line 1, by striking <the exemption from>
   3.  Title page, line 1, by striking <taxes> and inserting <taxes.>
   4.  Title page, by striking lines 2 and 3.
   5.  By renumbering as necessary.

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MAXWELL of Poweshiek