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FLEUR de LIS MOTOR INNS, INC. v. BAIR

No. 64747

301 N.W.2d 685 (1981)

FLEUR de LIS MOTOR INNS, INC., d/b/a Des Moines Hilton Inn, Everett R. Scott and Kenneth K. Fillenwarth, d/b/a Fillenwarth Beach, and Iowa Automotive Wholesaler's Association, Appellants, v. Gerald D. BAIR, Director of Revenue of the State of Iowa, City of Des Moines, Iowa, and City of Arnolds Park, Iowa, Appellees, and Polk County, Iowa, Intervenor.

Supreme Court of Iowa.

February 18, 1981.

Attorney(s) appearing for the Case

Richard C. Turner, Des Moines, for appellants.

Thomas J. Miller, Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., and Gerald A. Kuehn, Asst. Atty. Gen., for appellee Bair.

M. A. Iverson and R. Michael Hayes, Des Moines City Sols., for appellee City of Des Moines.

W. M. Cornwall, Arnolds Park City Atty., for appellee City of Arnolds Park.

Dan L. Johnston, Polk County Atty., and E. LaVon French, Asst. Polk County Atty., for intervenor Polk County.

Nolden Gentry, Des Moines, for amicus curiae Greater Des Moines Chamber of Commerce.

Roger J. Hudson, Des Moines, for amicus curiae Greater Des Moines Hotel & Motel Association.

Considered by LeGRAND, P. J., and UHLENHOPP, HARRIS, McCORMICK, and ALLBEE, JJ.

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 essential 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...

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