Senate File 200 - Introduced SENATE FILE 200 BY HART (COMPANION TO HF 91 BY WOLFE) 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 1804XS (2) 87 mm/sc
S.F. 200 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 1804XS (2) 87 mm/sc 1/ 1