Ames, IA Short-Term Rentals: Taxes & Fees (2026)

Chapter 35's Short-Term Rental standards tie tax compliance directly to the annual renewal cycle rather than to initial registration. Sec. 35.400(6) requires that, at the time of each registration renewal, the owner provide documentation showing that required taxes for the previous year have been paid pursuant to Ames Municipal Code Sec. 24.3. Because Sec. 35.500(4)(a) requires all registrations to terminate after one year and be renewed annually by the property owner, this tax documentation becomes a recurring condition of staying registered, not a one-time hurdle.

Separately, Sec. 35.500(2)(b) makes clear that the Short-Term Rental registration itself is voluntary and requires no fee, so the tax-compliance check is not paired with a registration charge; the only fee referenced in Chapter 35 is the Special Request Inspection fee under Sec. 35.400(7), set by resolution in Appendix L, which is required before initial registration and again every other year for continued renewal. If an owner cannot show the previous year's required taxes were paid, the registration review under Sec. 35.500(2)(c) can treat the renewal as incomplete, and Sec.

35.500(2)(c)(v) allows denial or non-renewal based on code violations. A denied or non-renewed registration strips the property of its exemption from full Chapter 13 Rental Housing Code compliance, so the owner must either resolve the tax documentation or obtain a Letter of Compliance to keep operating.