Bill Text: IA HF2098 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act relating to the exemption from the hotel and motel taxes for the renting of lodging under certain circumstances. (See HF 2281.)
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2020-02-06 - Committee report, recommending passage. H.J. 212. [HF2098 Detail]
Download: Iowa-2019-HF2098-Introduced.html
House
File
2098
-
Introduced
HOUSE
FILE
2098
BY
MOMMSEN
A
BILL
FOR
An
Act
relating
to
the
exemption
from
the
hotel
and
motel
taxes
1
for
the
renting
of
lodging
under
certain
circumstances.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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Section
1.
Section
423A.5,
subsection
1,
Code
2020,
is
1
amended
to
read
as
follows:
2
1.
a.
The
sales
price
from
the
renting
of
lodging
which
3
is
rented
by
the
same
person
to
a
person
where
the
lodging
is
4
rented
by
the
same
person
for
a
period
of
more
than
thirty-one
5
consecutive
days
,
except
as
provided
in
paragraph
“b”
.
6
b.
The
sales
price
from
the
renting
of
lodging
to
a
person
7
where
the
lodging
is
rented
by
the
same
person
for
the
period
8
beginning
after
ninety
consecutive
days
of
rental
by
such
9
person,
if
the
rental
is
a
room,
apartment,
or
sleeping
quarter
10
in
a
hotel,
motel,
inn,
public
lodging
house,
or
rooming
house,
11
or
in
any
place
where
sleeping
accommodations
are
furnished
to
12
a
transient
guest.
13
EXPLANATION
14
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
15
the
explanation’s
substance
by
the
members
of
the
general
assembly.
16
This
bill
modifies
the
exemptions
from
the
state
and
local
17
hotel
and
motel
tax.
Under
current
law,
the
sales
price
from
18
the
renting
of
lodging
which
is
rented
by
the
same
person
for
19
a
period
of
more
than
31
consecutive
days
is
entirely
exempt
20
from
state
and
local
hotel
and
motel
taxes.
The
bill
changes
21
the
exemption
and
makes
the
renting
of
lodging
at
the
following
22
facilities
subject
to
state
and
local
hotel
and
motel
tax
if
23
the
person
rents
lodging
for
90
consecutive
days
or
less:
a
24
room,
apartment,
or
sleeping
quarter
in
a
hotel,
motel,
inn,
25
public
lodging
house,
or
rooming
house,
or
in
any
place
where
26
sleeping
accommodations
are
furnished
to
a
transient
guest.
27
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