House File 760 - Reprinted HOUSE FILE 760 BY COMMITTEE ON WAYS AND MEANS (SUCCESSOR TO HF 171) (As Amended and Passed by the House April 24, 2019 ) 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 HF 760 (3) 88 jm/jh/md

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 is 3 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 , and where a landlord tenant relationship 6 exists . 7 Sec. 2. Section 423A.5, Code 2019, is amended by adding the 8 following new subsection: 9 NEW SUBSECTION . 4. The sales price from the renting of 10 lodging which is rented by the same person for the period 11 beginning after ninety consecutive days of rental by such 12 person. 13 -1- HF 760 (3) 88 jm/jh/md 1/ 1