Fleur De Lis Motor Inns, Inc. v. Bair

UHLENHOPP, Justice.

In this appeal we pass upon the validity of and construe the Iowa local option hotel-motel tax statute. We are in agreement with the trial court’s findings and conclusions and therefore consider only the essen tial issues. We use the term municipalities in the sense of both cities and counties.

In 1978 the General Assembly enacted a statute allowing municipalities to impose hotel-motel taxes at their option. The Cities of Des Moines and Arnolds Park adopted such ordinances and the Polk County Board of Supervisors adopted such a resolution. The affected voters in each…