Short-term stays in Johnson County owe Iowa's 5% state hotel/motel excise tax plus the local hotel/motel tax, which is 7% in Iowa City and Coralville, for a 12% total. Platforms collect the state tax automatically.
Iowa taxes short-term lodging under the state 5% hotel/motel excise tax, charged in lieu of regular sales tax. On top of that, Iowa Code 423A.4 lets a city or county add a local hotel/motel tax of up to 7%. Iowa City and Coralville both levy 7%, so a guest pays about 12% total; North Liberty and unincorporated Johnson County also impose the local tax. Airbnb and Vrbo collect and remit both taxes for bookings made on their platforms. Direct bookings require registering with the Iowa Department of Revenue and remitting the state and local tax yourself.
Failing to collect or remit lodging tax brings Iowa Department of Revenue penalties and interest, and can escalate to an audit. Tax evasion can carry misdemeanor charges.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Johnson County, IA
No county or state law limits holiday lights, inflatables, or yard displays. Iowa City, Coralville, and North Liberty rarely regulate seasonal decorations, a...
Johnson County, IA
No countywide rule governs garage-sale signs; each city sets its own. A temporary sign on your own lawn is generally fine, but one staked in a public right-o...
Johnson County, IA
Cities and the county regulate signs through zoning codes, not a countywide rule. Since Reed v. Town of Gilbert (2015), those codes must stay content-neutral...
Johnson County, IA
Rental permits are a city job, not a county one. Iowa City runs a mandatory rental-permit program with a two-year inspection cycle through its Housing Inspec...
Johnson County, IA
Iowa is landlord-friendly and has no just-cause eviction law, so no Johnson County city can add one. But the security deposit is capped at two months' rent u...
Johnson County, IA
Iowa has no rent control, and no government in Johnson County can create one. Iowa City, Coralville, and North Liberty landlords set and raise rent at market...
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