- Who is a “lodging provider” and what is “lodging”?
Iowa Code section 80.45A incorporates definitions from the Iowa Department of Revenue statutes, found in Iowa Code chapter 423A regarding hotel and motel tax.
• “Lodging provider” is defined in Iowa Code 423A.2 as any of the following:
- A person or any affiliate of a person that owns, operates, or manages lodging and makes the lodging available for rent through the person or any affiliate, or through a lodging platform or a lodging facilitator.
- A person or any affiliate of a person who possesses or acquires a right to or interest in any lodging with an intent to rent the lodging to another person through the person or any affiliate, or through a lodging platform or a lodging facilitator.
• Lodging is also broadly defined. “Lodging” means rooms, apartments, or sleeping quarters in a hotel, motel, inn, public lodging house, rooming house, cabin, apartment, residential property, or manufactured or mobile home which is tangible personal property, or in a tourist court, or in any place where sleeping accommodations are furnished to transient guests for rent, whether with or without meals.
• The Iowa Department of Revenue determines what is considered “lodging.” The Iowa Department of Revenue can be reached at (515)-281-3114, or 800-367-3388 or https://tax.iowa.gov/iowa-tax-question
- What is the definition of "public funds"?
From Iowa Code 12C.1 Deposits in general — definitions
e. “Public funds” and “public deposits” mean any of the following:
- The moneys of the state or a political subdivision or instrumentality of the state including a county, school corporation, special district, drainage district, unincorporated town or township, municipality, or municipal corporation or any agency, board, or commission of the state or a political subdivision. Moneys of the state include moneys which are transmitted to a depositary for purposes of completing an electronic financial transaction pursuant to section 159.35.
- The moneys of any court or public body noted in subsection 1.
- The moneys of a legal or administrative entity created pursuant to chapter 28E.
- The moneys of an electric power agency as defined in section 28F.2 or 390.9.
- Federal and state grant moneys of a quasi-public state entity that are placed in a depository pursuant to this chapter.
- Moneys placed in a depository for the purpose of completing an electronic financial transaction pursuant to section 8B.32 or 331.427.
- Do online accommodation marketplaces, such as Air BnB and VRBO have to be certified to accept public funds?
The platforms themselves are “lodging facilitators” pursuant to Iowa Code section 423A.2(1)(g), but the individual hosts would be considered “lodging providers” and thus, would need to be certified to accept public funds.
- Who is required to take the training?
All employees who are working at/or have offices at the property being certified, to include part-time and/or seasonal employees.
- How do we submit our Human Trafficking training for approval?
To submit your Human Trafficking training for approval, use our Training Certification Form
- How do I request a Hotel Administrator User Account?
If you need to manage multiple hotel locations, please use the following form for your request Hotel Administrator User Account Request Form
- All employees have taken DPS approved Human Trafficking Training, How do I request final certification?
If you want to request certification after your staff have been trained use the following form Hotel Training Final Certification
- What happens if a public employee stays at a non-certified place?
Public funds cannot be used.