Iowa Code - 2026

Title X - FINANCIAL RESOURCES | Back to Title Listing

Chapter 423A - HOTEL AND MOTEL TAX | Back to Chapter Listing

Code Section	PDF	RTF
§423A.1 - Short title.	PDF	RTF
§423A.2 - Definitions.	PDF	RTF
§423A.3 - State-imposed hotel and motel tax.	PDF	RTF
§423A.4 - Locally imposed hotel and motel tax.	PDF	RTF
§423A.5 - Exemptions.	PDF	RTF
§423A.5A - Collection and remittance of hotel and motel tax.	PDF	RTF
§423A.6 - Administration by director.	PDF	RTF
§423A.7 - Local transient guest tax fund.	PDF	RTF

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