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
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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
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