Hotels & Lodging in Iowa (2026)
4 rules on the books across Iowa, 4 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Iowa City
Heavy RestrictionsHotels and other transient lodging in Iowa City must collect the Iowa state 5% hotel and motel tax under Iowa Code…
Read full rule →Cedar Rapids
Some RestrictionsCedar Rapids imposes a 7% hotel and motel tax on gross receipts from renting rooms to transient guests citywide…
Read full rule →Des Moines
Some RestrictionsDes Moines lodging guests pay a combined ~13% tax: 7% city hotel-motel tax plus Iowa's 6% state sales tax, with…
Read full rule →Sioux City
Some RestrictionsSioux City imposes a 7% tax on gross receipts from renting hotel, motel, and other transient lodging rooms, with an…
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