Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 423A - HOTEL AND MOTEL TAX

Section 423A.1 - Short title. - 423A.1 Short title. This chapter may be cited as the...

Section 423A.2 - Definitions. - 423A.2 Definitions. 1. For the purposes of this chapter, unless...

Section 423A.3 - State-imposed hotel and motel tax. - 423A.3 State-imposed hotel and motel tax. A tax of five...

Section 423A.4 - Locally imposed hotel and motel tax. - 423A.4 Locally imposed hotel and motel tax. 1. A city,...

Section 423A.5 - Exemptions. - 423A.5 Exemptions. There are exempted from the provisions of this...

Section 423A.5A - Collection and remittance of hotel and motel tax. - 423A.5A Collection and remittance of hotel and motel tax. 1....

Section 423A.6 - Administration by director. - 423A.6 Administration by director. 1. The director of revenue shall...

Section 423A.7 - Local transient guest tax fund. - 423A.7 Local transient guest tax fund. 1. A local transient...