House
File
91
-
Introduced
HOUSE
FILE
91
BY
WOLFE
and
MOMMSEN
A
BILL
FOR
An
Act
relating
to
the
exemption
from
the
hotel
and
motel
taxes
1
for
the
renting
of
lodging
exceeding
a
certain
number
of
2
consecutive
days.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
1804HH
(2)
87
mm/sc
H.F.
91
Section
1.
Section
423A.5,
subsection
1,
paragraph
a,
Code
1
2017,
is
amended
to
read
as
follows:
2
a.
The
sales
price
from
the
renting
of
lodging
which
is
3
rented
by
the
same
person
for
a
period
of
more
than
thirty-one
4
ninety
or
more
consecutive
days.
5
EXPLANATION
6
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
7
the
explanation’s
substance
by
the
members
of
the
general
assembly.
8
Under
current
law,
the
renting
of
lodging
by
the
same
person
9
for
a
period
of
more
than
31
consecutive
days
is
exempt
from
10
the
state
and
local
hotel
and
motel
taxes
under
Code
chapter
11
423A.
This
bill
changes
the
length
of
the
rental
necessary
to
12
qualify
for
that
exemption
to
90
or
more
consecutive
days.
13
-1-
LSB
1804HH
(2)
87
mm/sc
1/
1