Iowa StatutesCHAPTER 423A - HOTEL AND MOTEL TAX423A.1 - SHORT TITLE.423A.2 - DEFINITIONS.423A.3 - STATE-IMPOSED HOTEL AND MOTEL TAX.423A.4 - LOCALLY IMPOSED HOTEL AND MOTEL TAX.423A.5 - EXEMPTIONS.423A.6 - ADMINISTRATION BY DIRECTOR.423A.7 - LOCAL TRANSIENT GUEST TAX FUND.