{"data":{"id":"us-ia/iowa-code-423a.1","jurisdiction":"us-ia","citation":"Iowa Code § 423A.1","heading":"Short title.","body":"This chapter may be cited as the “Hotel and Motel Tax Act”.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 423A - HOTEL AND MOTEL TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/423A.1.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"0a8d1e3d339c130f623906ea94dddef380171f72510a0cbae45177ed176c814e","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423.58","next":"us-ia/iowa-code-423a.2"},"notice":"GroundRules: Original legal text. Not legal advice."}