Hotel/Motel Tax Collected by Jurisdiction and Quarter in Iowa

data.iowa.gov | Last Updated 10 May 2018

This dataset provides information on hotel/motel taxes collected by jurisdiction, tax year and quarter in Iowa starting with tax year 2000. The hotel/motel tax is imposed on the gross receipts from the renting of sleeping rooms, apartments, or sleeping quarters in any: hotel, motel, inn, public lodging house, rooming house, tourist court, bed-and-breakfast, or in any place where sleeping accommodations are furnished to transient guests ...when contracted for periods of 31 consecutive days or less. Contracts for periods of more than 31 consecutive days are exempt. To qualify, the renter must contract to rent for a single period of more than 31 days and cannot accumulate these days. The tax base must include the entire cost related to the rental of the room. If a person is charged for other items when renting a room, the charges must be stated separately or the entire amount will be subject to the hotel/motel tax. Hotel/motel tax is reported and remitted with the quarterly sales tax to the Iowa Department of Revenue.

Tags: taxes, hotel, motel, inn, public lodging house, rooming house, tourist court, bed-and-breakfast

This dataset has the following 8 columns:

Column NameAPI Column NameData TypeDescriptionSample Values
JurisdictionjurisdictiontextNames the local government imposing the hotel/motel tax
Effectiveeffectivecalendar_dateDate hotel/motel tax became effective for the local jurisdiction.
Tax Yeartax_yearnumberTax year is same as the calendar year and runs from January 1 through December 31.
Annual Totalannual_totalnumberTotal hotel/motel taxes collected for tax year.
4th Quarter_4th_quarternumberTotal hotel/motel taxes collected in October - December of the tax year.
3rd Quarter_3rd_quarternumberTotal hotel/motel taxes collected in July - September of the tax year.
2nd Quarter_2nd_quarternumberTotal hotel/motel taxes collected in April - June of the tax year.
1st Quarter_1st_quarternumberTotal hotel/motel taxes collected in January - March of the tax year.