Hotel/Motel Tax • Property Tax
The
Iowa Retail Sales and Use Tax Record can be found on the Iowa Department of Revenue and Finance web site. Information in the chart below is for the quarter ending September 30, 2018. The Fiscal Year 2018 Annual Report for the State of Iowa can be found here.
Taxable sales include the value of taxable goods and services that are subject to the 6% State sales tax rate and the value of hotel/motel room rentals and qualified construction equipment purchases subject to the 5% State excise tax rate. Computed tax equals the taxable sales subject to the 6% State sales tax multiplied by that rate plus taxable sales subject to the 5% State excise tax multiplied by that rate.
| City | # of Returns | Taxable Sales |
Computed Tax | % of Tax |
| Oskaloosa | 437 | $42,638,259 | $2,551,152 | 0.41% |
| New Sharon | 83 | $2,857,153 | $171,388 | 0.03% |
| Fremont | 26 | $528,312 | $31,699 | 0.01% |
| Leighton | 14 | $722,254 | $43,335 | 0.01% |
| Eddyville | 23 | $701,935 | $41,878 | 0.01% |
| Barnes City | 11 | $95,452 | $5,727 | 0.00% |
| Other | 47 | $1,035,576 | $62,135 | 0.01% |
| Totals | 641 | $48,578,941 | $2,907,314 |