Bill Text: IA HF2131 | 2017-2018 | 87th General Assembly | Introduced

Iowa House Bill 2131 (Prior Session Legislation)

Introduced

Bill Title: A bill for an act relating to the exemption from the hotel and motel taxes for the renting of lodging exceeding a certain number of consecutive days. (Formerly HF 477 and HF 91.)

Spectrum: Committee Bill

Status: (Engrossed - Dead) 2018-04-18 - Subcommittee: Feenstra, Quirmbach, and Smith. S.J. 961. [HF2131 Detail]

Download: Iowa-2017-HF2131-Introduced.html


House File 2131 - Introduced




                                 HOUSE FILE       
                                 BY  COMMITTEE ON WAYS AND
                                     MEANS

                                 (SUCCESSOR TO HF 477)
                                 (SUCCESSOR TO HF 91)

                                      A BILL FOR

  1 An Act relating to the exemption from the hotel and motel taxes
  2    for the renting of lodging exceeding a certain number of
  3    consecutive days.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
    TLSB 1804HZ (2) 87
    mm/rj

PAG LIN



  1  1    Section 1.  Section 423A.5, subsection 1, paragraph a, Code
  1  2 2018, is amended to read as follows:
  1  3    a.  The sales price from the renting of lodging which is
  1  4 rented by the same person for a period of more than thirty=one
  1  5  ninety or more consecutive days.
  1  6                           EXPLANATION
  1  7 The inclusion of this explanation does not constitute agreement with
  1  8 the explanation's substance by the members of the general assembly.
  1  9    Under current law, the renting of lodging by the same person
  1 10 for a period of more than 31 consecutive days is exempt from
  1 11 the state and local hotel and motel taxes under Code chapter
  1 12 423A.  This bill changes the length of the rental necessary to
  1 13 qualify for that exemption to 90 or more consecutive days.
       LSB 1804HZ (2) 87
       mm/rj