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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 imposes a 7% tax on gross receipts from renting hotel, motel, and other transient lodging rooms, with an exemption for stays over 31 consecutive days by the same renter.

Sioux City Hotel-Motel Tax Rate

Some Restrictions

Sioux City Municipal Code § 3.06.020

There is imposed a seven percent hotel and motel tax upon the gross receipts from the renting of any and all rooms, apartments or sleeping quarters in any hotel, motel, inn, public lodging house, rooming house or tourist court, or in any place where sleeping accommodations are furnished to transient guests for rent, whether with or without meals.