Ankeny, IA Hotels & Lodging: Transient Occupancy Tax (2026)

Ankeny Code of Ordinances Chapter 10 is titled the Hotel/Motel Tax chapter, and § 10.01 defines "lodging" to mean rooms, apartments or sleeping quarters in a hotel, motel, inn, public lodging house, rooming house, manufactured or mobile home, tourist court, or any place furnishing sleeping accommodations to transient guests for rent, whether with or without meals, while "renting" covers any transfer of possession of that lodging for consideration. Section 10.02 imposes the 7% local hotel and motel tax on the sales price from renting lodging within the City, a tax layered on the sales price defined the same way Iowa Code § 423.1 defines it for State sales tax purposes.

Section 10.03 exempts several categories: lodging rented by the same person for more than 31 consecutive days, hotel, motel, inn, public lodging house or rooming house stays once the same guest passes 90 consecutive days, lodging furnished to guests of a religious institution using property exempt under Iowa Code § 427.1(8) for a retreat rather than transient use, sleeping rooms in university or college dormitories and memorial unions located in the City, and lodging a nonprofit supplies to a hospital patient's family during a medical need.

Section 10.04 requires the operator to remit the tax to the State Director of Revenue in the manner State law prescribes, and § 10.05 directs the City to spend at least 50 percent of the revenue it receives on acquiring, building or operating recreation, convention, cultural or entertainment facilities, or on debt issued for them and on tourism promotion, with the balance available for any City operation authorized the same as ad valorem tax revenue.