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House File 760 - EnrolledAn Actrelating to the exemption from the hotel and motel taxes
for the renting of lodging.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 423A.5, subsection 1, Code 2020, is
amended to read as follows:
1. a. The sales price from the renting of lodging which
is rented by the same person to a person where the lodging is
rented by the same person for a period of more than thirty-one
consecutive days, except as provided in paragraph “b”.
b. The sales price from the renting of lodging to a person
where the lodging is rented by the same person for the period
beginning after ninety consecutive days of rental by such
person, if the rental is a room, apartment, or sleeping quarter
in a hotel, motel, inn, public lodging house, or rooming house,
or in any place where sleeping accommodations are furnished to
a transient guest.
Sec. 2. Section 423A.5, Code 2020, is amended by adding the
following new subsection:
NEW SUBSECTION. 4. a. The sales price of lodging furnished
to the guests of a nonprofit lodging provider and the purpose
of renting is to provide a place for the friends and family of
a hospital patient during a time of medical need of the patient
and the length of stay is based upon the needs of the friends,
family, or patient.
b. For purposes of this subsection, “nonprofit lodging
provider” means a nonprofit entity which is exempt from federal
income taxation pursuant to section 501(c)(3) of the Internal
Revenue Code that maintains an established facility that
provides lodging to friends and family of a hospital patient
during a time of medical need of the patient.
-1-______________________________
PAT GRASSLEYSpeaker of the House______________________________
CHARLES SCHNEIDERPresident of the Senate I hereby certify that this bill originated in the House and is known as House File 760, Eighty-eighth General Assembly.______________________________
MEGHAN NELSONChief Clerk of the HouseApproved _______________, 2020______________________________
KIM REYNOLDSGovernorjm/jh/md
for the renting of lodging.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 423A.5, subsection 1, Code 2020, is
amended to read as follows:
1. a. The sales price from the renting of lodging which
is rented by the same person to a person where the lodging is
rented by the same person for a period of more than thirty-one
consecutive days, except as provided in paragraph “b”.
b. The sales price from the renting of lodging to a person
where the lodging is rented by the same person for the period
beginning after ninety consecutive days of rental by such
person, if the rental is a room, apartment, or sleeping quarter
in a hotel, motel, inn, public lodging house, or rooming house,
or in any place where sleeping accommodations are furnished to
a transient guest.
Sec. 2. Section 423A.5, Code 2020, is amended by adding the
following new subsection:
NEW SUBSECTION. 4. a. The sales price of lodging furnished
to the guests of a nonprofit lodging provider and the purpose
of renting is to provide a place for the friends and family of
a hospital patient during a time of medical need of the patient
and the length of stay is based upon the needs of the friends,
family, or patient.
b. For purposes of this subsection, “nonprofit lodging
provider” means a nonprofit entity which is exempt from federal
income taxation pursuant to section 501(c)(3) of the Internal
Revenue Code that maintains an established facility that
provides lodging to friends and family of a hospital patient
during a time of medical need of the patient.
-1-______________________________
PAT GRASSLEYSpeaker of the House______________________________
CHARLES SCHNEIDERPresident of the Senate I hereby certify that this bill originated in the House and is known as House File 760, Eighty-eighth General Assembly.______________________________
MEGHAN NELSONChief Clerk of the HouseApproved _______________, 2020______________________________
KIM REYNOLDSGovernorjm/jh/md