House File 760 - Introduced HOUSE FILE 760 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HF 171) A BILL FOR An Act relating to the exemption from the hotel and motel 1 taxes for the renting of lodging after a certain number of 2 consecutive days. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 1771HV (2) 88 jm/jh

H.F. 760 Section 1. Section 423A.5, subsection 1, Code 2019, is 1 amended to read as follows: 2 1. The sales price from the renting of lodging which 3 is rented by the same person for a the period of more than 4 thirty-one beginning after ninety consecutive days of rental 5 by such person . 6 EXPLANATION 7 The inclusion of this explanation does not constitute agreement with 8 the explanation’s substance by the members of the general assembly. 9 This bill provides that beginning after 90 consecutive days 10 of lodging rental to the same person, the sales price from such 11 rental is exempt from local hotel and motel taxes under Code 12 chapter 423A. 13 Currently, the sales price from the renting of lodging which 14 is rented by the same person for a period of more than 31 15 consecutive days is exempt from the hotel and motel taxes under 16 Code chapter 423A. 17 -1- LSB 1771HV (2) 88 jm/jh 1/ 1