Iowa Administrative Code - 04/21/2021

Revenue Department [701] | Agency Listing
Chapter 103 STATE-IMPOSED AND LOCALLY IMPOSED HOTEL AND MOTEL TAXES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.103.1 Definitions.
701.103.2 Administration.
701.103.3 Tax imposition and exemptions.
701.103.4 Filing returns; payment of tax; penalty and interest.
701.103.5 Permits.
701.103.6 Special collection and remittance obligations.
701.103.7 Certification of funds.