Do religious institutions that rent rooms pay hotel/motel tax?

Lodging

Rooms located on real property that is exempt from tax as the property of a religious institution are exempt from hotel/motel tax if the reason for renting the room is to provide a place for a religious retreat or function and not a place for transient guests generally.


Source URL: https://tax.iowa.gov/do-religious-institutions-rent-rooms-pay-hotelmotel-tax