CCH-760 REPORT OF THE CONFERENCE COMMITTEE 1 ON HOUSE FILE 760 2 To the Speaker of the House of Representatives and the 3 President of the Senate: 4 We, the undersigned members of the conference committee 5 appointed to resolve the differences between the House of 6 Representatives and the Senate on House File 760, a bill for 7 an Act relating to the exemption from the hotel and motel 8 taxes for the renting of lodging after a certain number of 9 consecutive days, respectfully make the following report: 10 1. That the House recedes from its amendment, S-3261. 11 2. That the Senate recedes from its amendment, H-1316. 12 3. That House File 760, as amended, passed, and reprinted by 13 the House, is amended to read as follows: 14 1. Page 1, by striking lines 1 through 13 and inserting: 15 < Section 1. Section 423A.5, subsection 1, Code 2020, is 16 amended to read as follows: 17 1. a. The sales price from the renting of lodging which 18 is rented by the same person to a person where the lodging is 19 rented by the same person for a period of more than thirty-one 20 consecutive days , except as provided in paragraph “b” . 21 b. The sales price from the renting of lodging to a person 22 where the lodging is rented by the same person for the period 23 beginning after ninety consecutive days of rental by such 24 person, if the rental is a room, apartment, or sleeping quarter 25 in a hotel, motel, inn, public lodging house, or rooming house, 26 or in any place where sleeping accommodations are furnished to 27 a transient guest. 28 Sec. 2. Section 423A.5, Code 2020, is amended by adding the 29 following new subsection: 30 NEW SUBSECTION . 4. a. The sales price of lodging furnished 31 to the guests of a nonprofit lodging provider and the purpose 32 of renting is to provide a place for the friends and family of 33 a hospital patient during a time of medical need of the patient 34 -1- HF760.4460 (4) 88 jm/jh 1/ 2
CCH-760 and the length of stay is based upon the needs of the friends, 35 family, or patient. 36 b. For purposes of this subsection, “nonprofit lodging 37 provider” means a nonprofit entity which is exempt from federal 38 income taxation pursuant to section 501(c)(3) of the Internal 39 Revenue Code that maintains an established facility that 40 provides lodging to friends and family of a hospital patient 41 during a time of medical need of the patient. > 42 2. Title page, lines 2 and 3, by striking < after a certain 43 number of consecutive days > 44 ON THE PART OF THE HOUSE: ______________________________ DUSTIN HITE, CHAIRPERSON ______________________________ MONICA KURTH ______________________________ NORLIN MOMMSEN ______________________________ JOHN WILLS ______________________________ MARY WOLFE ON THE PART OF THE SENATE: ______________________________ ROBY SMITH, CHAIRPERSON ______________________________ JERRY BEHN ______________________________ CHRIS COURNOYER ______________________________ PAM JOCHUM ______________________________ ZACH WAHLS -2- HF760.4460 (4) 88 jm/jh 2/ 2