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2025 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 423A - HOTEL AND MOTEL TAX
- Section 423A.1 - Short title.
- Section 423A.2 - Definitions.
- Section 423A.3 - State-imposed hotel and motel tax.
- Section 423A.4 - Locally imposed hotel and motel tax.
- Section 423A.5 - Exemptions.
- Section 423A.5A - Collection and remittance of hotel and motel tax.
- Section 423A.6 - Administration by director.
- Section 423A.7 - Local transient guest tax fund.
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