Bill Text: IA SF640 | 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. (Formerly SF 131.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2019-04-26 - Withdrawn. S.J. 1152. [SF640 Detail]
Download: Iowa-2019-SF640-Introduced.html
Senate
File
640
-
Introduced
SENATE
FILE
640
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
SF
131)
A
BILL
FOR
An
Act
relating
to
the
exemption
from
the
hotel
and
motel
taxes
1
for
the
renting
of
lodging.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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640
Section
1.
Section
423A.5,
subsection
1,
Code
2019,
is
1
amended
to
read
as
follows:
2
1.
The
sales
price
from
the
renting
of
lodging
which
is
3
rented
by
the
same
person
to
a
tenant
as
defined
in
section
4
562A.6
or
562B.7
where
the
lodging
is
rented
by
the
same
tenant
5
for
a
period
of
more
than
thirty-one
consecutive
days.
6
Sec.
2.
Section
423A.5,
Code
2019,
is
amended
by
adding
the
7
following
new
subsections:
8
NEW
SUBSECTION
.
1A.
The
sales
price
from
the
renting
of
9
lodging
which
is
rented
by
the
same
person
for
the
period
10
beginning
after
ninety
consecutive
days
of
rental
by
such
11
person.
12
NEW
SUBSECTION
.
4.
a.
The
sales
price
of
lodging
furnished
13
to
the
guests
of
a
nonprofit
lodging
provider
and
the
purpose
14
of
renting
is
to
provide
a
place
for
the
friends
and
family
of
15
a
hospital
patient
during
a
time
of
medical
need
of
the
patient
16
and
the
length
of
stay
is
based
upon
the
needs
of
the
friends,
17
family,
or
patient.
18
b.
For
purposes
of
this
subsection,
“nonprofit
lodging
19
provider”
means
a
nonprofit
entity
which
is
exempt
from
federal
20
income
taxation
pursuant
to
section
501(c)(3)
of
the
Internal
21
Revenue
Code
that
maintains
an
established
facility
that
22
provides
lodging
to
friends
and
family
of
a
hospital
patient
23
during
a
time
of
medical
need
of
the
patient.
24
EXPLANATION
25
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
26
the
explanation’s
substance
by
the
members
of
the
general
assembly.
27
This
bill
relates
to
the
exemption
from
the
hotel
and
motel
28
taxes
for
the
renting
of
lodging.
29
CONSECUTIVE
DAYS
OF
RENTAL.
The
bill
provides
that
the
sales
30
price
from
the
renting
of
lodging
to
a
tenant
as
defined
in
31
Code
section
562A.6
or
562B.7,
where
the
lodging
is
rented
by
32
the
same
tenant
for
a
period
of
more
than
31
days,
is
exempt
33
from
state
and
local
hotel
and
motel
taxes.
34
The
bill
provides
that
the
sales
price
from
the
renting
35
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640
of
lodging
which
is
rented
by
the
same
person
for
the
period
1
beginning
after
90
consecutive
days
of
rental
by
such
person,
2
is
exempt
from
state
and
local
hotel
and
motel
taxes.
3
Currently,
the
sales
price
from
the
renting
of
lodging
which
4
is
rented
by
the
same
person
for
a
period
of
more
than
31
5
consecutive
days
is
exempt
from
the
hotel
and
motel
taxes
under
6
Code
chapter
423A.
7
NONPROFIT
LODGING
PROVIDER.
The
bill
exempts
from
the
8
hotel
and
motel
tax
the
sales
price
of
lodging
furnished
by
a
9
nonprofit
lodging
provider
renting
to
the
friends
and
family
10
of
a
hospital
patient.
11
The
bill
defines
“nonprofit
lodging
provider”
to
mean
a
12
nonprofit
entity
which
is
exempt
from
federal
income
taxation
13
pursuant
to
section
501(c)(3)
of
the
Internal
Revenue
Code
14
that
maintains
an
established
facility
that
provides
lodging
15
to
friends
and
family
of
a
hospital
patient
during
a
time
of
16
medical
need
of
the
patient.
17
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