Hotels & Lodging in Iowa (2026)
10 rules on the books across Iowa, 10 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 →Ames
Some RestrictionsAmes imposes a hotel and motel tax on transient lodging under Ames Municipal Code Sec. 24.3, set at a base rate of five…
Read full rule →Ankeny
Some RestrictionsThe City of Ankeny, Iowa levies a 7% local hotel and motel tax on the sales price of every hotel, motel or lodging stay…
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 →Council Bluffs
Some RestrictionsThe City of Council Bluffs imposes a 7% tax on gross receipts from renting rooms in any hotel, motel, inn, public…
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 →Dubuque
Some RestrictionsThe City of Dubuque taxes hotel and motel room rentals at 7% of gross receipts under Dubuque City Code § 3-3-2, on top…
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…
Read full rule →Waterloo
Some RestrictionsThe City of Waterloo, Iowa imposes a 7% hotel and motel tax on gross receipts from renting rooms in hotels, motels…
Read full rule →West Des Moines
Some RestrictionsWest Des Moines imposes a 7% hotel and motel tax under City Code section 3-3-1 on gross receipts from renting any room…
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