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