1.The director of revenue shall administer the state and local hotel and motel tax as
nearly as possible in conjunction with the administration of the state sales tax law, except
that portion of the law which implements the streamlined sales and use tax agreement.
The director shall provide appropriate forms, or provide on the regular state tax forms, for
reporting state and local hotel and motel tax liability. All moneys received or refunded one
hundred eighty days after the date on which a city, county, or land use district terminates its
local hotel and motel tax and all moneys received from the state hotel and motel tax shall be
deposited in or withdrawn from the general fund of the state.
2.If a reinvestment district is established under chapter 15J, beginning the first day
of the c
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1. The director of revenue shall administer the state and local hotel and motel tax as
nearly as possible in conjunction with the administration of the state sales tax law, except
that portion of the law which implements the streamlined sales and use tax agreement.
The director shall provide appropriate forms, or provide on the regular state tax forms, for
reporting state and local hotel and motel tax liability. All moneys received or refunded one
hundred eighty days after the date on which a city, county, or land use district terminates its
local hotel and motel tax and all moneys received from the state hotel and motel tax shall be
deposited in or withdrawn from the general fund of the state.
2. If a reinvestment district is established under chapter 15J, beginning the first day
of the calendar quarter beginning on the reinvestment district’s commencement date, the
director of revenue shall, subject to remittance limitations established by the economic
development authority board pursuant to section 15J.4, subsection 3, transfer from the
general fund of the state to a district account created in the state reinvestment district fund
for each reinvestment district established under chapter 15J, the amount of the new state
hotel and motel tax revenue, determined in section 15J.5, subsection 2, paragraph “b”, in the
district. Such transfers shall cease pursuant to section 15J.8.
3. The director, in consultation with local officials, shall collect and account for a local
hotelandmoteltaxandshallcreditallrevenuestothelocaltransientguesttaxfundcreatedin
section 423A.7. Local authorities shall not require any tax permit not required by the director
of revenue.
4. Section 422.25, subsection 4, sections 422.30, 422.67, and 422.68, section 422.69,
subsection 1, sections 422.70, 422.71, 422.72, 422.74, and 422.75, section 423.14, subsection
5 HOTEL AND MOTEL TAX, §423A.7
1, and sections 423.23, 423.24, 423.25, 423.31, 423.33, 423.35, 423.37 through 423.42,
and 423.47, consistent with the provisions of this chapter, apply with respect to the taxes
authorized under this chapter, in the same manner and with the same effect as if the state
and local hotel and motel taxes were retail sales taxes within the meaning of those statutes.
Notwithstanding this subsection, the director shall provide for monthly filing of returns and
for other than monthly filing of returns both as prescribed in section 423.31. The director
may require all persons who are engaged in the business of deriving any sales price subject to
tax under this chapter to register with the department. All taxes collected under this chapter
by a retailer, lodging provider, lodging facilitator, lodging platform, or any other person are
deemed to be held in trust for the state of Iowa and the local jurisdictions imposing the taxes.