Iowa imposes a 5% state hotel/motel tax on all lodging, plus a local tax of up to 7%. A county's local tax applies only in unincorporated areas; inside Des Moines and other Polk County cities the city's rate (commonly 7%) applies on top of the 5% state tax.
Iowa Code 423A.3 imposes a flat 5% state tax on the sales price for renting any lodging in Iowa. Iowa Code 423A.4 lets a city, county or land use district add a local hotel/motel tax up to 7% in whole-percentage increments, after a voter-approved election; a county's tax 'shall apply only outside incorporated areas within that county.' For Airbnb/VRBO stays the platform collects and remits both taxes. Most Polk County short-term rentals lie inside cities that levy the local 7%, producing a common combined rate near 12%.
Failure to collect or remit the state and local lodging tax exposes the operator (or facilitating platform) to assessment of the unpaid tax plus penalty and interest by the Iowa Department of Revenue.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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Polk County allows backyard composting but regulates it through the Health Nuisance Regulation: a compost pile that harbors vermin, produces offensive odors,...
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Polk County has no ordinance for or against artificial turf on residential lots. Installation on unincorporated land is generally unrestricted; cities and HO...
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Polk County has no ordinance banning native or prairie landscaping, and the county promotes native roadside vegetation. The one legal limit: your planting ca...
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Iowa has no state ban on collecting rainwater, and Polk County sets no rain-barrel ordinance. Residents may capture roof runoff in barrels or cisterns; only ...
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Polk County sets no lawn-watering schedule. Central Iowa's water is managed by Central Iowa Water Works / Des Moines Water Works, which can impose voluntary ...
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Iowa Code 317.10 requires every landowner to destroy all noxious weeds on their land as directed by the county board of supervisors. Polk County's Weed Commi...
Side-by-side rule comparisons with other cities in this county.
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