House File 2320 - Introduced HOUSE FILE 2320 BY WICHTENDAHL A BILL FOR An Act relating to short-term rental property classification by 1 cities. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 5315YH (1) 91 ms/js

H.F. 2320 Section 1. Section 414.1, subsection 1, paragraph e, Code 1 2026, is amended by adding the following new subparagraph: 2 NEW SUBPARAGRAPH . (5) Notwithstanding subparagraph (2), 3 a city may adopt an ordinance requiring registration of a 4 short-term rental property. The city may apply penalties for 5 failure to register. A city may consider a short-term rental 6 property to be lodging for purposes of collecting the hotel and 7 motel tax pursuant to chapter 423A. 8 EXPLANATION 9 The inclusion of this explanation does not constitute agreement with 10 the explanation’s substance by the members of the general assembly. 11 Under current law, cities are prohibited from regulating 12 short-term rental properties. In addition, cities are 13 permitted to impose a hotel and motel tax upon the sales price 14 from the renting of lodging. 15 This bill allows a city to consider a short-term rental 16 property as lodging for purposes of collecting the hotel 17 and motel tax. A city may adopt an ordinance requiring 18 registration of a short-term rental property and may apply a 19 penalty for failure to register. 20 -1- LSB 5315YH (1) 91 ms/js 1/ 1