Iowa Rental / transient occupancy tax
Rental / transient occupancy tax in Iowa
Iowa imposes a 5% state hotel and motel tax on renting lodging; local hotel/motel taxes may add to it. Statute 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" (Iowa Code § 423A.3).
Verified Source: Iowa Code § 423A.3 · last checked 2026-10-23
Same topic in neighboring states
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