Iowa Code § 423A.3 — State-imposed hotel and motel tax

1 HOTEL AND MOTEL T A X, §423A .3 423A .3 State-imposed hotel and motel tax. A tax of five percent is imposed upon the sales price for the renting of any lodging if the lodging is located in this state. The tax shall be collected and remitted as provided in section 423A .5A . 2005 Acts, ch 140, §21