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Senate File 2085 - IntroducedA Bill ForAn Act 1relating to the exemption from the hotel and motel taxes
2for the renting of lodging under certain circumstances.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423A.5, subsection 1, Code 2020, is
2amended to read as follows:
31. a. The sales price from the renting of lodging which
4is rented 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, except as provided in paragraph “b”.
7b. The sales price from the renting of lodging to a person
8where the lodging is rented by the same person for the period
9beginning after ninety consecutive days of rental by such
10person, if the rental is a room, apartment, or sleeping quarter
11in a hotel, motel, inn, public lodging house, or rooming house,
12or in any place where sleeping accommodations are furnished to
13a transient guest.
14EXPLANATION
15The inclusion of this explanation does not constitute agreement with
16the explanation’s substance by the members of the general assembly.
17This bill modifies the exemptions from the state and local
18hotel and motel tax. Under current law, the sales price from
19the renting of lodging which is rented by the same person for
20a period of more than 31 consecutive days is entirely exempt
21from state and local hotel and motel taxes. The bill changes
22the exemption and makes the renting of lodging at the following
23facilities subject to state and local hotel and motel tax if
24the person rents lodging for 90 consecutive days or less: a
25room, apartment, or sleeping quarter in a hotel, motel, inn,
26public lodging house, or rooming house, or in any place where
27sleeping accommodations are furnished to a transient guest.
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2for the renting of lodging under certain circumstances.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. Section 423A.5, subsection 1, Code 2020, is
2amended to read as follows:
31. a. The sales price from the renting of lodging which
4is rented 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, except as provided in paragraph “b”.
7b. The sales price from the renting of lodging to a person
8where the lodging is rented by the same person for the period
9beginning after ninety consecutive days of rental by such
10person, if the rental is a room, apartment, or sleeping quarter
11in a hotel, motel, inn, public lodging house, or rooming house,
12or in any place where sleeping accommodations are furnished to
13a transient guest.
14EXPLANATION
15The inclusion of this explanation does not constitute agreement with
16the explanation’s substance by the members of the general assembly.
17This bill modifies the exemptions from the state and local
18hotel and motel tax. Under current law, the sales price from
19the renting of lodging which is rented by the same person for
20a period of more than 31 consecutive days is entirely exempt
21from state and local hotel and motel taxes. The bill changes
22the exemption and makes the renting of lodging at the following
23facilities subject to state and local hotel and motel tax if
24the person rents lodging for 90 consecutive days or less: a
25room, apartment, or sleeping quarter in a hotel, motel, inn,
26public lodging house, or rooming house, or in any place where
27sleeping accommodations are furnished to a transient guest.
-1-jm/jh