Iowa Statutes
§ 423A.3 — State-imposed hotel and motel tax
Iowa § 423A.3
This text of Iowa § 423A.3 (State-imposed hotel and motel tax) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Iowa Code § 423A.3 (2026).
Text
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.
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Nearby Sections
8
§ 423A.1
Short title§ 423A.2
Definitions§ 423A.5
Exemptions§ 423A.6
Administration by director§ 423A.7
Local transient guest tax fundCite This Page — Counsel Stack
Bluebook (online)
Iowa § 423A.3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/423A.3.