Short-term rental operators in Des Moines must collect and remit Iowa hotel/motel tax (5%) and local option tax. Permit and application fees apply through the Board of Adjustment process.
STR operators in Des Moines are subject to the Iowa hotel/motel tax of 5% on gross receipts from rentals of less than 31 consecutive days. Polk County may also impose a local option hotel/motel tax. Operators must register with the Iowa Department of Revenue and file regular tax returns. The Board of Adjustment application fee applies when seeking STR approval. Platforms like Airbnb and Vrbo may collect and remit some taxes on behalf of hosts, but operators remain ultimately responsible for full tax compliance. Iowa sales tax of 6% also applies to lodging.
Failure to collect and remit taxes may result in penalties from the Iowa Department of Revenue including back taxes, interest, and fines.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Des Moines, IA
Des Moines has no city ordinance restricting lawn ornaments on residential property. Chapter 60 (Housing) requires reasonable property maintenance and could ...
Des Moines, IA
Des Moines has no city ordinance regulating residential inflatable holiday displays. Chapter 48 (Noise) standards could theoretically apply to overnight blow...
Des Moines, IA
Des Moines has no municipal ordinance regulating residential holiday lights. Display timing, brightness, and animation are governed primarily by HOA and cond...
Des Moines, IA
Des Moines requires building permits for permanent outdoor kitchen installations with gas lines, electrical wiring, plumbing, or structural roofs under Chapt...
Des Moines, IA
Des Moines has no smoker-specific ordinance. Open burning is regulated under Chapter 70 (Fire Prevention) and Iowa Code 100B with cooking-fire exemptions. Io...
Des Moines, IA
Des Moines Fire Code under Chapter 26, Article XII adopts the International Fire Code (IFC). IFC 308.1.4 prohibits open-flame cooking devices and LP-gas tank...
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