Iowa Code 423A.3 – State-imposed hotel and motel tax
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Iowa Code 423A.3
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
A tax of five percent is imposed upon the sales price for the renting of any lodging if the lodging is located in this state. The tax shall be collected and remitted as provided in section 423A.5A.