Iowa Administrative Code - 02/18/2026

Revenue Department [701] | Agency Listing
Chapter 253 STATE-IMPOSED AND LOCALLY IMPOSED HOTEL AND MOTEL TAXES | Chapter Listing (Official Version - PDF format)

Rules	PDF	RTF	Waivers
701.253.1 Definitions.
701.253.2 Administration.
701.253.3 Filing returns; payment of tax; penalty and interest.
701.253.4 Permits.
701.253.5 Special collection and remittance obligations.
701.253.6 Certification of funds.

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