Bill Text: IA HF760 | 2019-2020 | 88th General Assembly | Enrolled
Bill Title: A bill for an act relating to the exemption from the hotel and motel taxes for the renting of lodging. (Formerly HF 171.) Effective date: 07/01/2020.
Spectrum: Committee Bill
Status: (Passed) 2020-06-24 - Signed by Governor. H.J. 789. [HF760 Detail]
Download: Iowa-2019-HF760-Enrolled.html
House
File
760
-
Enrolled
House
File
760
AN
ACT
RELATING
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
House
File
760,
p.
2
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.
______________________________
PAT
GRASSLEY
Speaker
of
the
House
______________________________
CHARLES
SCHNEIDER
President
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
NELSON
Chief
Clerk
of
the
House
Approved
_______________,
2020
______________________________
KIM
REYNOLDS
Governor
