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