Iowa Admin. Code r. 701—253.1(423A) — Definitions

253.1(1) Incorporation of definitions. To the extent they are consistent with Iowa Code chapter 423A and this chapter, all other words and phrases used in this chapter shall mean the same as defined in Iowa Code chapter 423A. 253.1(2) Chapter-specific definitions. For purposes of this chapter, unless the context otherwise requires: “Land use district” means a district created under Iowa Code chapter 303. “Locally imposed tax” means the hotel and motel tax levied by Iowa Code section 423A.4. “Retailer” means a person required to collect hotel and motel tax, including but not limited to lodging providers, lodging facilitators, and lodging platforms. “State-imposed tax” means the hotel and motel tax levied by Iowa Code section 423A.3. “Tax” or “hotel and motel tax” means the state-imposed hotel and motel tax levied by Iowa Code section 423A.3 and any locally imposed hotel and motel tax levied by Iowa Code section 423A.4.