Do Iowa universities and colleges charge hotel/motel tax?No. Sleeping rooms in dormitories at all Iowa universities and colleges are exempt from hotel/motel tax., Do other government entities and schools pay the hotel/motel tax?Prior to 7-1-08: Contracts made directly with Iowa state / local governmental entities and schools were exempt from the 5% state excise tax (previously sales tax) on room rental, but were not exempt from the local hotel/motel tax. From 7-1-08 to 6-30-09: Contracts made directly with Iowa state / local governmental entities and schools are exempt from both the 5% state excise and local hotel/motel taxes.Beginning 7-1-09: Contracts made directly with Iowa state / local governmental entities and schools will be subject to both the 5% state excise and local hotel/motel taxes., Do religious institutions that rent rooms pay hotel/motel tax?Rooms located on real property that is exempt from tax as the property of a religious institution are exempt from hotel/motel tax if the reason for renting the room is to provide a place for a religious retreat or function and not a place for transient guests generally., Does the federal government pay the hotel/motel tax?Accommodations that are paid for directly by the United States government are exempt. However, rooms rented to federal government employees who are paying with cash, personal check, or personal credit card are subject to tax. This is true even if the employees will be reimbursed by the federal government., How does the issue of hotel/motel tax get on the ballot?Incorporated jurisdictionsA city council passes a resolution to hold an election. The resolution is sent to the county commissioner of elections, usually the auditor. The auditor presents the resolution to the supervisors, who vote to direct the commissioner of elections to set up an election date. The issue passes or fails based on a simple majority vote.Unincorporated jurisdictionsA county board of supervisors passes a resolution to hold an election. The auditor, commissioner of elections, takes the resolution and sets up an election date. The issue passes or fails based on a simple majority vote., How does the state sales tax rate increase to 6% on July 1, 2008, affect hotels, motels, and similar businesses?The state rate for hotel and motel lodging remains at 5%.The hotel/motel tax, if any, still applies.The local option tax (LOST) does not apply, whether or not the rental is subject to hotel/motel tax.All hotels, motels, and similar establishments will complete an additional schedule when filing their returns.The first return affected was the July - September 2008 quarterly return, which was due the end of October., How is the hotel/motel tax distributed?The tax is remitted to the Department with the hotel/motels' quarterly sales tax returns. It is then distributed to the appropriate jurisdictions on a quarterly basis. The amount distributed is not an estimate; it is the actual amount remitted., How long does the hotel/motel tax stay in effect?Once imposed, the hotel/motel tax must remain in effect at the rate imposed for a minimum of one year., Is a special permit required for hotel/motel tax?No special permit is required for hotel/motel tax, but you must have a sales tax permit to remit the hotel/motel tax., Is the local option tax charged with hotel/motel tax?No. Room rental is not subject to local option tax, whether or not the rental is subject to hotel/motel tax., Is the state tax rate charged for hotel/motel tax?Yes. The hotel/motel tax is in addition to the 5% state excise tax on room rental.Sales other than room rental are subject to the 6% state sales tax rate and local option sales tax, if any., What are the filing requirements for hotel and motel tax?Hotel and motel tax is reported and remitted electronically with the monthly sales and use tax return on GovConnectIowa. , What is the hotel/motel tax rate?The hotel/motel tax rate cannot exceed 7% and must be imposed in increments of one or more full percentage points., What sales are taxed for a hotel or motel?As of July 1, 2020, the following situations are exempt from the hotel and motel tax:When the same person rents lodging for more than 90 consecutive days, the rental is exempt after the 90th day, whether the rental is a room, apartment, or sleeping quarter at any place where sleeping accommodations are furnished to transient guests.Tax is due and not refundable for the first 90 days of an extended rental.“Person” applies to an individual as well as any legal entity.When the rental is a sleeping room in a dormitory at any university or college located in the state of Iowa.When the lodging is furnished to a guest of a tax-exempt religious institution (tax-exempt under Iowa Code section 427.1(8)) and the purpose of the lodging is for a religious retreat or function.Exemption is not applicable to places normally open for lodging to transient guests.When the lodging is furnished to family and friends of a patient at a hospital, as defined in Iowa Code section 135B.1(3), by a nonprofit lodging provider (tax-exempt under Internal Revenue Code section 501(c)(3)) during the patient’s time of medical need and the length of the stay is based upon the needs of the patient, family, or friends.The nonprofit lodging must maintain an established lodging facility for family and friends of a hospital patient during the patient’s time of medical need.Lodging furnished to family or friends of a patient at a hospice or other health care facility is not eligible for this exemption. The language used in the new exemption requires the lodging to be furnished to family and friends of a patient at a “hospital,” which has specific meaning in Iowa law., When can an existing hotel/motel tax rate be changed or repealed?After the 1-year period expires, the tax can be changed or repealed on one of two annual dates: December 31 or June 30. The Department must be given 45 days notice of the change or repeal of the tax in an existing jurisdiction.This means an election to change or repeal the tax in an existing jurisdiction must be held on or before November 13 or May 13.Regardless of the election date, the county auditor must notify the Director of the Department within 10 days of the election if the tax is changed or repealed in an existing jurisdiction., When can the hotel/motel tax be imposed in a new jurisdiction?On one of two start dates: January 1 or July 1. The Department must be given 45 days notice of the imposition of the tax in a new jurisdiction.This means an election to impose the tax in a new jurisdiction must be held on or before November 14 or May 14.Regardless of the election date, the county auditor must notify the Director of the Department within 10 days of the election if the tax is approved in a new jurisdiction., When does the city or county notify the Department of the start date for changes in hotel/motel tax?The Department must be notified at least 45 days before imposition. This also applies to rate changes and repeals., Who is required to collect the hotel/motel tax?When a tax is imposed by a city, it applies only to those hotels and motels located within the corporate boundaries of that city.When a county imposes the tax, it applies only to those hotels and motels outside the incorporated areas within the county.

Question

Do Iowa universities and colleges charge hotel/motel tax?No. Sleeping rooms in dormitories at all Iowa universities and colleges are exempt from hotel/motel tax.,  Do other government entities and schools pay the hotel/motel tax?Prior to 7-1-08:  Contracts made directly with Iowa state / local governmental entities and schools were exempt from the 5% state excise tax (previously sales tax) on room rental, but were not exempt from the local hotel/motel tax.    From 7-1-08 to 6-30-09:  Contracts made directly with Iowa state / local governmental entities and schools are exempt from both the 5% state excise and local hotel/motel taxes.Beginning 7-1-09:  Contracts made directly with Iowa state / local governmental entities and schools will be subject to both the 5% state excise and local hotel/motel taxes.,  Do religious institutions that rent rooms pay hotel/motel tax?Rooms located on real property that is exempt from tax as the property of a religious institution are exempt from hotel/motel tax if the reason for renting the room is to provide a place for a religious retreat or function and not a place for transient guests generally.,  Does the federal government pay the hotel/motel tax?Accommodations that are paid for directly by the United States government are exempt. However, rooms rented to federal government employees who are paying with cash, personal check, or personal credit card are subject to tax. This is true even if the employees will be reimbursed by the federal government.,  How does the issue of hotel/motel tax get on the ballot?Incorporated jurisdictionsA city council passes a resolution to hold an election. The resolution is sent to the county commissioner of elections, usually the auditor. The auditor presents the resolution to the supervisors, who vote to direct the commissioner of elections to set up an election date. The issue passes or fails based on a simple majority vote.Unincorporated jurisdictionsA county board of supervisors passes a resolution to hold an election. The auditor, commissioner of elections, takes the resolution and sets up an election date. The issue passes or fails based on a simple majority vote.,  How does the state sales tax rate increase to 6% on July 1, 2008, affect hotels, motels, and similar businesses?The state rate for hotel and motel lodging remains at 5%.The hotel/motel tax, if any, still applies.The local option tax (LOST) does not apply, whether or not the rental is subject to hotel/motel tax.All hotels, motels, and similar establishments will complete an additional schedule when filing their returns.The first return affected was the July - September 2008 quarterly return, which was due the end of October.,  How is the hotel/motel tax distributed?The tax is remitted to the Department with the hotel/motels' quarterly sales tax returns. It is then distributed to the appropriate jurisdictions on a quarterly basis. The amount distributed is not an estimate; it is the actual amount remitted.,  How long does the hotel/motel tax stay in effect?Once imposed, the hotel/motel tax must remain in effect at the rate imposed for a minimum of one year.,  Is a special permit required for hotel/motel tax?No special permit is required for hotel/motel tax, but you must have a sales tax permit to remit the hotel/motel tax.,  Is the local option tax charged with hotel/motel tax?No. Room rental is not subject to local option tax, whether or not the rental is subject to hotel/motel tax.,  Is the state tax rate charged for hotel/motel tax?Yes. The hotel/motel tax is in addition to the 5% state excise tax on room rental.Sales other than room rental are subject to the 6% state sales tax rate and local option sales tax, if any.,  What are the filing requirements for hotel and motel tax?Hotel and motel tax is reported and remitted electronically with the monthly sales and use tax return on GovConnectIowa. ,  What is the hotel/motel tax rate?The hotel/motel tax rate cannot exceed 7% and must be imposed in increments of one or more full percentage points.,  What sales are taxed for a hotel or motel?As of July 1, 2020, the following situations are exempt from the hotel and motel tax:When the same person rents lodging for more than 90 consecutive days, the rental is exempt after the 90th day, whether the rental is a room, apartment, or sleeping quarter at any place where sleeping accommodations are furnished to transient guests.Tax is due and not refundable for the first 90 days of an extended rental.“Person” applies to an individual as well as any legal entity.When the rental is a sleeping room in a dormitory at any university or college located in the state of Iowa.When the lodging is furnished to a guest of a tax-exempt religious institution (tax-exempt under Iowa Code section 427.1(8)) and the purpose of the lodging is for a religious retreat or function.Exemption is not applicable to places normally open for lodging to transient guests.When the lodging is furnished to family and friends of a patient at a hospital, as defined in Iowa Code section 135B.1(3), by a nonprofit lodging provider (tax-exempt under Internal Revenue Code section 501(c)(3)) during the patient’s time of medical need and the length of the stay is based upon the needs of the patient, family, or friends.The nonprofit lodging must maintain an established lodging facility for family and friends of a hospital patient during the patient’s time of medical need.Lodging furnished to family or friends of a patient at a hospice or other health care facility is not eligible for this exemption. The language used in the new exemption requires the lodging to be furnished to family and friends of a patient at a “hospital,” which has specific meaning in Iowa law.,  When can an existing hotel/motel tax rate be changed or repealed?After the 1-year period expires, the tax can be changed or repealed on one of two annual dates: December 31 or June 30. The Department must be given 45 days notice of the change or repeal of the tax in an existing jurisdiction.This means an election to change or repeal the tax in an existing jurisdiction must be held on or before November 13 or May 13.Regardless of the election date, the county auditor must notify the Director of the Department within 10 days of the election if the tax is changed or repealed in an existing jurisdiction.,  When can the hotel/motel tax be imposed in a new jurisdiction?On one of two start dates: January 1 or July 1. The Department must be given 45 days notice of the imposition of the tax in a new jurisdiction.This means an election to impose the tax in a new jurisdiction must be held on or before November 14 or May 14.Regardless of the election date, the county auditor must notify the Director of the Department within 10 days of the election if the tax is approved in a new jurisdiction.,  When does the city or county notify the Department of the start date for changes in hotel/motel tax?The Department must be notified at least 45 days before imposition. This also applies to rate changes and repeals.,  Who is required to collect the hotel/motel tax?When a tax is imposed by a city, it applies only to those hotels and motels located within the corporate boundaries of that city.When a county imposes the tax, it applies only to those hotels and motels outside the incorporated areas within the county.

Accepted Answer

Do Iowa universities and colleges charge hotel/motel tax?No. Sleeping rooms in dormitories at all Iowa universities and colleges are exempt from hotel/motel tax.,  Do other government entities and schools pay the hotel/motel tax?Prior to 7-1-08:  Contracts made directly with Iowa state / local governmental entities and schools were exempt from the 5% state excise tax (previously sales tax) on room rental, but were not exempt from the local hotel/motel tax.    From 7-1-08 to 6-30-09:  Contracts made directly with Iowa state / local governmental entities and schools are exempt from both the 5% state excise and local hotel/motel taxes.Beginning 7-1-09:  Contracts made directly with Iowa state / local governmental entities and schools will be subject to both the 5% state excise and local hotel/motel taxes.,  Do religious institutions that rent rooms pay hotel/motel tax?Rooms located on real property that is exempt from tax as the property of a religious institution are exempt from hotel/motel tax if the reason for renting the room is to provide a place for a religious retreat or function and not a place for transient guests generally.,  Does the federal government pay the hotel/motel tax?Accommodations that are paid for directly by the United States government are exempt. However, rooms rented to federal government employees who are paying with cash, personal check, or personal credit card are subject to tax. This is true even if the employees will be reimbursed by the federal government.,  How does the issue of hotel/motel tax get on the ballot?Incorporated jurisdictionsA city council passes a resolution to hold an election. The resolution is sent to the county commissioner of elections, usually the auditor. The auditor presents the resolution to the supervisors, who vote to direct the commissioner of elections to set up an election date. The issue passes or fails based on a simple majority vote.Unincorporated jurisdictionsA county board of supervisors passes a resolution to hold an election. The auditor, commissioner of elections, takes the resolution and sets up an election date. The issue passes or fails based on a simple majority vote.,  How does the state sales tax rate increase to 6% on July 1, 2008, affect hotels, motels, and similar businesses?The state rate for hotel and motel lodging remains at 5%.The hotel/motel tax, if any, still applies.The local option tax (LOST) does not apply, whether or not the rental is subject to hotel/motel tax.All hotels, motels, and similar establishments will complete an additional schedule when filing their returns.The first return affected was the July - September 2008 quarterly return, which was due the end of October.,  How is the hotel/motel tax distributed?The tax is remitted to the Department with the hotel/motels' quarterly sales tax returns. It is then distributed to the appropriate jurisdictions on a quarterly basis. The amount distributed is not an estimate; it is the actual amount remitted.,  How long does the hotel/motel tax stay in effect?Once imposed, the hotel/motel tax must remain in effect at the rate imposed for a minimum of one year.,  Is a special permit required for hotel/motel tax?No special permit is required for hotel/motel tax, but you must have a sales tax permit to remit the hotel/motel tax.,  Is the local option tax charged with hotel/motel tax?No. Room rental is not subject to local option tax, whether or not the rental is subject to hotel/motel tax.,  Is the state tax rate charged for hotel/motel tax?Yes. The hotel/motel tax is in addition to the 5% state excise tax on room rental.Sales other than room rental are subject to the 6% state sales tax rate and local option sales tax, if any.,  What are the filing requirements for hotel and motel tax?Hotel and motel tax is reported and remitted electronically with the monthly sales and use tax return on GovConnectIowa. ,  What is the hotel/motel tax rate?The hotel/motel tax rate cannot exceed 7% and must be imposed in increments of one or more full percentage points.,  What sales are taxed for a hotel or motel?As of July 1, 2020, the following situations are exempt from the hotel and motel tax:When the same person rents lodging for more than 90 consecutive days, the rental is exempt after the 90th day, whether the rental is a room, apartment, or sleeping quarter at any place where sleeping accommodations are furnished to transient guests.Tax is due and not refundable for the first 90 days of an extended rental.“Person” applies to an individual as well as any legal entity.When the rental is a sleeping room in a dormitory at any university or college located in the state of Iowa.When the lodging is furnished to a guest of a tax-exempt religious institution (tax-exempt under Iowa Code section 427.1(8)) and the purpose of the lodging is for a religious retreat or function.Exemption is not applicable to places normally open for lodging to transient guests.When the lodging is furnished to family and friends of a patient at a hospital, as defined in Iowa Code section 135B.1(3), by a nonprofit lodging provider (tax-exempt under Internal Revenue Code section 501(c)(3)) during the patient’s time of medical need and the length of the stay is based upon the needs of the patient, family, or friends.The nonprofit lodging must maintain an established lodging facility for family and friends of a hospital patient during the patient’s time of medical need.Lodging furnished to family or friends of a patient at a hospice or other health care facility is not eligible for this exemption. The language used in the new exemption requires the lodging to be furnished to family and friends of a patient at a “hospital,” which has specific meaning in Iowa law.,  When can an existing hotel/motel tax rate be changed or repealed?After the 1-year period expires, the tax can be changed or repealed on one of two annual dates: December 31 or June 30. The Department must be given 45 days notice of the change or repeal of the tax in an existing jurisdiction.This means an election to change or repeal the tax in an existing jurisdiction must be held on or before November 13 or May 13.Regardless of the election date, the county auditor must notify the Director of the Department within 10 days of the election if the tax is changed or repealed in an existing jurisdiction.,  When can the hotel/motel tax be imposed in a new jurisdiction?On one of two start dates: January 1 or July 1. The Department must be given 45 days notice of the imposition of the tax in a new jurisdiction.This means an election to impose the tax in a new jurisdiction must be held on or before November 14 or May 14.Regardless of the election date, the county auditor must notify the Director of the Department within 10 days of the election if the tax is approved in a new jurisdiction.,  When does the city or county notify the Department of the start date for changes in hotel/motel tax?The Department must be notified at least 45 days before imposition. This also applies to rate changes and repeals.,  Who is required to collect the hotel/motel tax?When a tax is imposed by a city, it applies only to those hotels and motels located within the corporate boundaries of that city.When a county imposes the tax, it applies only to those hotels and motels outside the incorporated areas within the county.

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