{"data":{"id":"us-ia/iowa-code-423a.3","jurisdiction":"us-ia","citation":"Iowa Code § 423A.3","heading":"State-imposed hotel and motel tax.","body":"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. The tax shall be collected and remitted as provided in section 423A.5A.","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.3.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"25fbf85350a667526ca0ee48a63ee9646d64052534c3dba04f5714553b107aa6","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423a.2","next":"us-ia/iowa-code-423a.4"},"notice":"GroundRules: Original legal text. Not legal advice."}