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CityRuleLookup

Hotels & Lodging in Sioux City, IA (2026)

1 verified hotels & lodging rules for Sioux City, Iowa, sourced directly from the municipal code and official government pages.

Verified from official government sources

Transient Occupancy Tax

Sioux City hotels, motels, and transient lodging operators collect the 7% Sioux City local hotel/motel tax authorized by Iowa Code §423A.4 plus the 5% Iowa state hotel/motel tax under Iowa Code §423A.3, for a combined 12% rate on stays under 90 consecutive days. Sioux City collects roughly $2.8M annually, split between the city general fund and Explore Siouxland (the convention and visitors bureau).

Sioux City Hotel/Motel Tax (7% Local + 5% State)

Heavy Restrictions

Looking for Woodbury County county-wide rules?

County ordinances apply to unincorporated areas and may supplement Sioux City city rules.

Hotels & Lodging in Woodbury County