Iowa § 423C.2 Definitions

Iowa Statutes

§ 423C.2 — Definitions

Iowa § 423C.2

Title XFINANCIAL RESOURCES

Ch. 423CAUTOMOBILE RENTAL EXCISE TAX

This text of Iowa § 423C.2 (Definitions) 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 § 423C.2 (2026).

Text

For purposes of this chapter, unless the context otherwise requires:

1.“Affiliate” means the same as defined in section 423.1.

2.“Automobile” means a motor vehicle subject to registration in any state designed primarilyforcarryingninepassengersorless, excludingmotorcyclesandmotorizedbicycles.

3.“Automobile provider” means any of the following:

a.A person or any affiliate of a person that owns or controls an automobile and makes the automobileavailableforrentthroughthepersonoranyaffiliate, orthroughanyotherperson.

b.A person or any affiliate of a person who possesses or acquires a right or interest in any automobile with an intent to rent the automobile to another person, or through any other person.

4.“Department” means the department of revenue.

5.“Facilitate” or “facilitation” inc

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For purposes of this chapter, unless the context otherwise requires:
1. “Affiliate” means the same as defined in section 423.1.
2. “Automobile” means a motor vehicle subject to registration in any state designed
primarilyforcarryingninepassengersorless, excludingmotorcyclesandmotorizedbicycles.
3. “Automobile provider” means any of the following:
a. A person or any affiliate of a person that owns or controls an automobile and makes the
automobileavailableforrentthroughthepersonoranyaffiliate, orthroughanyotherperson.
b. A person or any affiliate of a person who possesses or acquires a right or interest in
any automobile with an intent to rent the automobile to another person, or through any other
person.
4. “Department” means the department of revenue.
5. “Facilitate” or “facilitation” includes brokering, coordinating, or in any way arranging
for the rental of automobiles by users.
6. “Facilitation fee” means any consideration, by whatever name called, that a person
charges to a user for facilitating the user’s rental of an automobile. “Facilitation fee” does not
include any commission an automobile provider pays to a person for facilitating the rental of
an automobile.
7. “Host”meanstheregisteredownerofanautomobilemadeavailableforsharingthrough
a peer-to-peer automobile sharing marketplace.
8. “Person” means person as defined in section 423.1.
9. “Rental”, “renting”, or “rent” means a transfer of the use, control, or possession or right
to use, control, or possession of an automobile to a user for consideration for a period of sixty
days or less.
10. “Rental price” means the same as “sales price” as defined in section 423.1, which term
includes but is not limited to facilitation fees, reservation fees, services fees, nonrefundable
deposits, and any other direct or indirect charge made or consideration provided in
connection with the renting or facilitation of renting an automobile.
11. “User” means a person to whom an automobile is rented.