Bill Text: IA SF200 | 2017-2018 | 87th General Assembly | Introduced

Iowa Senate Bill 200 (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.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2017-02-07 - Subcommittee: Feenstra, McCoy, and Smith. S.J. 233. [SF200 Detail]

Download: Iowa-2017-SF200-Introduced.html


Senate File 200 - Introduced




                                 SENATE FILE       
                                 BY  HART

                                 (COMPANION TO HF 91 BY
                                     WOLFE)

                                      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 1804XS (2) 87
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PAG LIN



  1  1    Section 1.  Section 423A.5, subsection 1, paragraph a, Code
  1  2 2017, 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.
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