§ 10.03. TAX EXEMPTION.

Latest version.

There is exempted from the provisions of this chapter and from the computation of any amount of tax imposed by Section 10.02 all of the following:
1. The sales price from the renting of lodging which is rented by the same person for a period of more than thirty-one consecutive days.
2. The sales price of lodging furnished to the guests of a religious institution if the property is exempt under Section 427.1, subsection 8 of the Code of Iowa, and the purpose of renting is to provide a place for a religious retreat or function and not a place for transient guests generally.
3. The sales price from the renting of sleeping rooms in dormitories and in memorial unions at all universities and colleges located in the City.
(Code of Iowa, Sec. 423A.5)

                    
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