S.F. 2085 Section 1. Section 423A.5, subsection 1, Code 2020, is 1 amended to read as follows: 2 1. a. The sales price from the renting of lodging which 3 is rented by the same person to a person where the lodging is 4 rented by the same person for a period of more than thirty-one 5 consecutive days , except as provided in paragraph “b” . 6 b. The sales price from the renting of lodging to a person 7 where the lodging is rented by the same person for the period 8 beginning after ninety consecutive days of rental by such 9 person, if the rental is a room, apartment, or sleeping quarter 10 in a hotel, motel, inn, public lodging house, or rooming house, 11 or in any place where sleeping accommodations are furnished to 12 a transient guest. 13 EXPLANATION 14 The inclusion of this explanation does not constitute agreement with 15 the explanation’s substance by the members of the general assembly. 16 This bill modifies the exemptions from the state and local 17 hotel and motel tax. Under current law, the sales price from 18 the renting of lodging which is rented by the same person for 19 a period of more than 31 consecutive days is entirely exempt 20 from state and local hotel and motel taxes. The bill changes 21 the exemption and makes the renting of lodging at the following 22 facilities subject to state and local hotel and motel tax if 23 the person rents lodging for 90 consecutive days or less: a 24 room, apartment, or sleeping quarter in a hotel, motel, inn, 25 public lodging house, or rooming house, or in any place where 26 sleeping accommodations are furnished to a transient guest. 27 -1- LSB 5088XS (2) 88 jm/jh 1/ 1