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Senate File 131 - IntroducedA Bill ForAn Act 1relating to the exemption from the hotel and motel
2taxes for the renting of lodging after a certain number of
3consecutive days.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423A.5, subsection 1, Code 2019, is
2amended to read as follows:
31. The sales price from the renting of lodging which
4is rented by the same person for a the period of more than
5thirty-one beginning after ninety consecutive days of rental
6by such person.
7EXPLANATION
8The inclusion of this explanation does not constitute agreement with
9the explanation’s substance by the members of the general assembly.
10This bill provides that beginning after 90 consecutive days
11of lodging rental to the same person, the sales price from such
12rental is exempt from local hotel and motel taxes under Code
13chapter 423A.
14Currently, the sales price from the renting of lodging which
15is rented by the same person for a period of more than 31
16consecutive days is exempt from the hotel and motel taxes under
17Code chapter 423A.
-1-jm/jh
2taxes for the renting of lodging after a certain number of
3consecutive days.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423A.5, subsection 1, Code 2019, is
2amended to read as follows:
31. The sales price from the renting of lodging which
4is rented by the same person for a the period of more than
5thirty-one beginning after ninety consecutive days of rental
6by such person.
7EXPLANATION
8The inclusion of this explanation does not constitute agreement with
9the explanation’s substance by the members of the general assembly.
10This bill provides that beginning after 90 consecutive days
11of lodging rental to the same person, the sales price from such
12rental is exempt from local hotel and motel taxes under Code
13chapter 423A.
14Currently, the sales price from the renting of lodging which
15is rented by the same person for a period of more than 31
16consecutive days is exempt from the hotel and motel taxes under
17Code chapter 423A.
-1-jm/jh