{"@type": "dcat:Dataset", "accessLevel": "public", "contactPoint": {"@type": "vcard:Contact", "fn": "Iowa Data Hub Administrators", "hasEmail": "mailto:data@iowa.gov"}, "description": "This data view contains local government payment transactions for the locally imposed Hotel Motel tax as recorded in the State of Iowa\u2019s central accounting system for the Executive Branch.", "distribution": [{"@type": "dcat:Distribution", "describedBy": "https://idh-be.iowa.gov/api/v1/datasets/1117/columns.json", "describedByType": "application/json", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/1117/rows.json", "mediaType": "application/json"}, {"@type": "dcat:Distribution", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/1117/rows.csv", "mediaType": "text/csv"}], "identifier": "https://data.iowa.gov/catalog/dataset/1117", "issued": "2026-02-24T19:54:41.604788+00:00", "keyword": ["distribution", "hotel motel tax", "local tax"], "landingPage": "https://data.iowa.gov/catalog/dataset/1117", "license": "https://creativecommons.org/licenses/by/4.0/", "modified": "2026-07-17T20:28:07.190292+00:00", "publisher": {"@type": "org:Organization", "name": "State Accounting Enterprise", "subOrganizationOf": {"@type": "org:Organization", "name": "Department of Administrative Services"}}, "theme": ["Local Government"], "title": "Locally Imposed Hotel Motel Tax Distributions"}