Starting a Business in Iowa: Licenses, Permits & Requirements (2026)

Last updated: October 3, 2026

Starting a business in Iowa involves choosing a structure, checking operating approvals and setting up the tax and employee accounts your work needs. Use the checklist to make those decisions and find official routes alongside optional services.

Iowa Business Requirements at a Glance

An LLC is one choice within a larger business setup. Work through the requirements that apply to your activity and address, then choose whether you want paid help with a specific step.

Affiliate links may earn us a commission. Paid providers are optional; official filing routes are included.

Setup step	When it applies & what to budget	Your next step
Choose your business structureChoose first	An LLC can help separate business liabilities from personal assets, but is not required for every business. An Iowa LLC Certificate of Organization costs $50. Prepare the required certificate and file through the Secretary of State’s Fast Track Filing system; designate the registered agent and office. Paid filing and agent services are optional and can cost extra.	Understand Iowa LLC costs and filing, or use the official state filing route. If an LLC fits your business, ZenBusiness can help prepare and submit the formation filing. Starter begins at $0 plus state filing fees. Review optional services and renewal terms before ordering; licenses and ongoing business obligations are separate. Form an LLC with ZenBusinessAffiliate · Optional provider
Check licenses & your locationDepends on your work	Check city or county business licensing, zoning and home-occupation rules for your operating address. Food, childcare, construction and regulated professions can require additional licenses or inspections. Forming an entity does not replace permission to carry out a regulated activity.	Find your Iowa industry guide. Check the city or county for the location where you plan to operate.
Register a trading nameIf using an assumed name	Check the Secretary of State’s fictitious-name process for an LLC or corporation and the county recording route for an unincorporated business using a trade name. Filing a name does not substitute for choosing and registering the appropriate entity.	Check the name-registration route for your structure.
Get your federal tax IDIf an EIN is needed	An employer identification number (EIN) identifies your business for federal tax purposes. Whether you need one depends on your structure and activities. It is free from the IRS. If forming an LLC or corporation, form it before applying.	Check eligibility and get an EIN free. You do not need to buy an EIN service.
Register for sales taxIf making taxable sales	Register applicable permits through GovConnectIowa. Iowa taxes specified services as well as taxable goods and digital products; check the exact activity before collecting tax. A sales-tax permit does not make every business purchase tax-exempt, and payroll withholding requires its own registration.	Check tax registration and filing requirements.
Arrange business insuranceRequired coverage varies	Review Iowa workers’ compensation requirements before hiring and arrange required coverage. Exceptions depend on the employment and ownership arrangement; an LLC filing or independent-contractor label does not decide coverage by itself. Review liability, professional, property and vehicle coverage separately for your work, contracts and lease.	Check Iowa workers’ compensation rules. Optional quote service: Simply Business can help you explore business insurance. Coverage and availability depend on your trade and underwriting. Get business insurance quotesAffiliate · Optional provider
Separate money & keep recordsPractical setup	Choose how you will separate business receipts and expenses, reconcile transactions and save tax records. Compare account fees, cash-deposit access and bookkeeping needs. Account-opening documents depend on the provider and business structure.	Prepare your formation or trading-name documents and tax ID, then compare business accounts. Set up a recordkeeping routine before your first payment.
Put customer agreements in writingDepends on your service	Agree on the work, price, payment dates, exclusions and cancellation terms before starting. A general service-agreement template may help with routine work; regulated or complex jobs can need specific contract terms or legal review.	Optional document service: use LawDepot to customize a service agreement, then check that it fits your work. Create a service agreementAffiliate · Optional provider
Set up invoices & paymentsChoose your payment method	Decide how customers will pay and when invoices are due. Compare transaction fees, hardware costs and payout timing. Buying a particular payment service is not a state requirement.	Optional payment service: explore Square for accepting customer payments and compare its fees with your expected sales. Explore Square paymentsAffiliate · Optional provider
Plan startup costs & cash reservesBorrowing is optional	Add filing costs, equipment, insurance and operating expenses before deciding whether to borrow. Financing options depend on revenue, time in business, credit and lender criteria. A new, pre-revenue business may not qualify.	Optional comparison service: SuperMoney Business Financing lets you explore funding options, subject to eligibility. Compare total repayment cost and payment frequency. Compare business financingAffiliate · Optional provider
Prepare for employeesIf hiring	Before hiring, arrange the applicable state employer accounts, federal payroll withholding and new-hire reporting. Check wage, leave and workplace-notice requirements for where the employee works, and confirm any industry-specific rules.	Register applicable tax and withholding permits Check unemployment and employer requirements
Calendar reports & renewalsFor your entity and licenses	Iowa LLCs file a biennial report in odd-numbered years. Filing costs $30 online or $45 on paper; use the January-to-April reporting window and confirm the due date. Tax returns, local approvals and professional licenses have their own schedules.	Check the official reporting and renewal guidance. Paid filing help is optional and may cost extra.

Need the detailed instructions? Continue below for state filings, employer obligations and links to the licensing agencies.

How to Start a Business in Iowa (Step by Step)

Step 1: Choose Your Structure and Register It

An LLC is one option, not a requirement for every business. Compare ownership, liability and ongoing obligations before choosing. If an LLC fits your plans, the filing instructions below apply; our Iowa LLC guide explains the costs and options.

File a Certificate of Organization online through the Iowa Secretary of State Fast Track Filing system at filings.sos.iowa.gov. Cost: $50. Processing: approximately 1 business day. Paper filings also cost $50 and take 7-10 business days.

Your LLC name must include “Limited Liability Company,” “LLC,” or “L.L.C.” and must be distinguishable from existing entity names in the Iowa SOS database. Run a free name search at sos.iowa.gov before filing. Foreign LLCs registering in Iowa pay $100.

Registered agent: Your Iowa LLC must have a registered agent with a physical Iowa street address (P.O. boxes not accepted). You can serve as your own registered agent if you have an Iowa physical address, or hire a third-party registered agent service.

Biennial Report — not annual: Iowa LLCs do not file annual reports. Instead, you file a Biennial Report every two years during odd-numbered years only, with a filing window of January 1 through April 1. Fee: $30 online or $45 paper. The next filing window is January 1 through April 1, 2027. No report is due in 2026 (even year). Failure to file results in administrative dissolution.

Fictitious Name / DBA: LLCs and corporations that operate under a name different from their legal entity name file a Fictitious Name Resolution with the Iowa Secretary of State for $5. Sole proprietors file a trade name with their County Recorder (typically $7 for the first page, varies by county).

Get your free federal EIN immediately at IRS.gov. You need it before opening a business bank account, hiring employees, or registering for state taxes.

Step 2: Register for Iowa Taxes at GovConnectIowa

Iowa’s business tax portal is GovConnectIowa (revenue.iowa.gov), operated by the Iowa Department of Revenue. Register for your sales tax permit and income tax withholding account here.

Iowa Individual Income Tax — Flat 3.8%

Effective January 1, 2026, Iowa taxes all individual income — including LLC pass-through income — at a flat rate of 3.8% (Senate File 2442, signed 2024). This is the final rate under Iowa’s multi-year income tax reform; the 3.8% rate replaced the prior 3.9% target that HF 2317 of 2022 had initially set for 2026. Iowa also fully exempts retirement income (Social Security, pensions, 401(k)s) for individuals 55 and older.

Iowa Corporate Income Tax

Iowa’s corporate income tax for tax year 2026 (Iowa Department of Revenue Order 2025-02):

Iowa Taxable Income	Rate
Up to $100,000	5.5%
Over $100,000	7.1%

LLCs taxed as pass-through entities pay the 3.8% individual flat rate, not the corporate rate. Iowa does not impose a separate franchise tax on LLCs.

Iowa Sales Tax

Iowa’s state sales tax rate is 6%. Registration is free at GovConnectIowa and the permit does not expire. Key Iowa sales tax points for small businesses:

• Local Option Sales Tax (LOST): Many Iowa cities and counties have adopted a 1% Local Option Sales Tax, making the combined rate commonly 7%. Des Moines, Cedar Rapids, Iowa City, and Davenport all have LOST in effect. Check the Iowa Department of Revenue for the current list of jurisdictions.
• Commercial cleaning is taxable: Iowa Code § 423.2(6) specifically lists janitorial and building maintenance/cleaning (non-residential) as a taxable service. Cleaning performed in a private residence paid for by the occupant is exempt.
• Landscaping and lawn care is taxable: Iowa Code § 423.2(6) includes “landscaping, lawn care, and tree trimming and removal” as taxable services — one of the more business-impactful distinctions in Iowa’s service tax list.
• Most other services are not taxable unless specifically listed in Iowa Code § 423.2(6).

Step 3: Register for UI at MyIowaUI

Register for Iowa Unemployment Insurance (UI) through MyIowaUI (myiowaui.org) within 30 days of first paying wages to Iowa employees. Iowa Workforce Development oversees UI.

Iowa’s 2026 UI parameters (after SF 607 of 2025 restructured the system):

• Taxable wage base: $20,400 per employee per calendar year — reduced from $39,500 in 2025, a nearly 50% cut that significantly lowers Iowa’s UI tax bill compared to recent years and most neighboring states.
• Rate table: Table D — Iowa’s lowest allowed rate table — is in effect for 2026, the fourth consecutive year at this level.
• New non-construction employer rate: 1.000%
• New construction employer rate: 5.400%
• Maximum rate: 5.4% (lowest allowed by federal law)

New hire reporting: Report every new employee and independent contractor receiving $600+ to the Iowa Centralized Employee Registry (CER) at Iowa HHS within 20 days of hire. This goes through the Iowa HHS portal.

Step 4: Get Workers’ Compensation Insurance

Iowa requires workers’ compensation coverage for most businesses with one or more employees — no minimum headcount for most industries. Iowa Code Chapter 85 governs workers’ compensation. The Iowa Division of Workers’ Compensation operates under DIAL (dial.iowa.gov).

Situation	Iowa Requirement
1+ employees (most industries)	Workers’ comp required
Agricultural workers (family members of employer)	Exempt under Iowa Code § 85.1
Domestic workers earning under $1,500/year	Exempt
Casual employment not in employer’s core business	Exempt
Sole proprietor with no employees	Optional (owner may elect coverage)

Where to buy coverage: Iowa operates a competitive workers’ compensation market — no state monopoly fund. Purchase from any licensed private carrier. Iowa has no state-run insurer of last resort equivalent to Pinnacol (Colorado) or LWCC (Louisiana). The maximum weekly benefit for injuries July 1, 2025 through June 30, 2026 is $1,644.97 (80% of spendable weekly earnings up to maximum). A First Report of Injury must be filed within 4 days when an injury causes temporary disability lasting more than 3 days.

Step 5: Get Industry Licensing Through DIAL or Iowa HHS

What DIAL Covers (Consolidated July 1, 2024)

The Iowa Department of Inspections, Appeals, and Licensing (DIAL) at dial.iowa.gov consolidated multiple former agencies on July 1, 2024. Industries DIAL now regulates under one roof:

• HVAC and plumbing contractors — Plumbing and Mechanical Systems Board (PMSB); Iowa Code Chapter 105; Master, Journeyman, Contractor, and Apprentice licenses; 3-year licensing cycle
• Cosmetology, barbering, esthetics, nail technology — Iowa Board of Barbering and Cosmetology Arts & Sciences; Iowa Code Chapter 157
• Food establishments and hotels — including mobile food units; Iowa Code Chapter 137F
• Workers’ compensation — Division of Workers’ Compensation
• Iowa OSHA — Iowa State Plan (Iowa has a state OSHA plan covering private sector employers)
• Electrical and other building/construction trades
• Health facilities and programs

What Iowa HHS Covers (Separate from DIAL)

The Iowa Department of Health and Human Services (Iowa HHS) at hhs.iowa.gov handles child care licensing under Iowa Code Chapter 237A. Iowa HHS is distinct from DIAL — child care licensing is not part of the DIAL umbrella. Iowa HHS also administers the Child Care Assistance (CCA) subsidy program.

Iowa DPS — Private Investigation

The Iowa Department of Public Safety (Iowa DPS) at dps.iowa.gov licenses private investigation agencies and security firms under Iowa Code Chapter 80A. Iowa DPS is separate from DIAL for this purpose.

IDALS — Pesticide Applicators

The Iowa Department of Agriculture and Land Stewardship (IDALS) at iowaagriculture.gov issues commercial pesticide applicator licenses under Iowa Code Chapter 206. Landscaping businesses applying pesticides must hold this credential — it is separate from DIAL licensing.

Iowa’s Distinctive Tax and Regulatory Differentiators

1. Biennial report cadence saves you one filing per year. Iowa is one of a small number of states where LLCs file every two years instead of annually. Combined with the $30 filing fee (vs. $25/year in Colorado or $155/year in Minnesota), Iowa’s LLC maintenance costs are genuinely lower. The catch: the filing window is narrow — January 1 through April 1 of each odd year. Missing the April 1 deadline leads to administrative dissolution, so calendar reminders are essential.

2. Iowa is a state OSHA plan state. Unlike federal-only states (such as Texas), Iowa operates its own OSHA State Plan (Iowa OSHA under DIAL), which covers private sector employers and must be “at least as effective” as federal OSHA. Iowa Workforce Development enforces wage and hour laws including Iowa’s minimum wage, which remains at the federal $7.25 floor — Iowa has no state minimum above federal since Iowa law preempts local minimum wage ordinances.

3. No state PFML. Iowa has enacted no state paid family and medical leave program. There is no payroll contribution like Colorado FAMLI or Minnesota’s Paid Leave program. Federal FMLA (50+ employee threshold) is the only job-protected leave obligation for most Iowa small employers. This keeps Iowa payroll administration simpler than neighboring Minnesota, but employers seeking to attract talent may fund their own leave benefits.

4. Right-to-Work state. Iowa Code § 731.1 prohibits union security agreements that require union membership or dues payment as a condition of employment. Iowa has been a Right-to-Work state since 2017 (Iowa Code § 731 modernized that year), meaning employees cannot be required to join a union or pay union dues to hold a job.

Iowa One Call — 48 Business Hours Before Digging

Under Iowa Code Chapter 480, anyone planning to excavate — including landscapers, HVAC contractors installing ground-loop systems, fence installers, and utility contractors — must notify Iowa One Call (811) at least 48 business hours before excavating. The 48-hour period begins at 6:00 a.m. the next business day after the notification is received, and excludes Saturdays, Sundays, and legal holidays. Utilities then mark underground lines with color-coded paint or flags before work begins. The service is free. Failure to notify before digging creates civil liability for any utility damage.

Iowa Market Context: Where the Demand Is

Iowa’s economy concentrates in several distinct regional hubs that drive different small-business demand patterns:

• Des Moines metro (Polk County, ~700K): Iowa’s capital and economic center. The insurance corridor is nationally significant: Principal Financial Group ($64B AUM), Wellmark Blue Cross Blue Shield (largest Iowa health insurer), EMC Insurance, and Athene/American Equity Life are all headquartered here. The Iowa State Fair in August draws approximately 1.1 million attendees to the state fairgrounds — one of the largest in the nation — creating concentrated demand for food trucks, cleaning, and service businesses each August.
• Cedar Rapids (Linn County, ~280K metro): Iowa’s second-largest city. Collins Aerospace (formerly Rockwell Collins, acquired by RTX 2020) is the dominant employer. General Mills operates what it calls the world’s largest cereal plant here. Quaker Oats has a major Cedar Rapids facility. Manufacturing and aerospace create stable year-round service demand.
• Quad Cities (Scott County: Davenport + Bettendorf plus Rock Island/Moline IL, ~475K combined): John Deere world headquarters sits across the Mississippi River in Moline, Illinois, but the Iowa side houses substantial Deere operations and supplier ecosystem. The Quad Cities market spans two states — Iowa business owners here often serve Illinois customers and face cross-border compliance questions.
• Iowa City (Johnson County, ~175K metro): University of Iowa campus (31,000+ students) and UI Hospitals (the largest employer in the state). Student population creates demand for cleaning, food service, and daycare for faculty/staff families. Heavy research economy with federal grant income.
• Ames (Story County, ~90K): Iowa State University (28,000+ students) and the ISU Research Park. Agricultural research and technology are dominant. Demand tracks the academic calendar.
• Sioux City (Woodbury County, ~170K metro): Iowa’s meatpacking capital. Tyson Foods and Smithfield Foods operate major facilities here. Dense immigrant workforce community. Demand for cleaning, food, and service businesses follows the processing plant employment base.
• Council Bluffs (Pottawattamie County): Omaha, Nebraska metro spillover across the Missouri River. Council Bluffs businesses often serve both the Iowa and Nebraska markets. Major casinos create hospitality-sector demand.

Cost to Start a Small Business in Iowa (Sample Budgets)

Cost Category	Service-Based Solo LLC (estimated)	Licensed Trade / 2 Employees (estimated)
LLC Certificate of Organization (SOS online)	$50	$50
Registered agent (year 1)	$0 (self) – $200 (service)	$0 – $200
Federal EIN	$0	$0
Iowa sales tax permit	$0	$0
Industry license (varies — DIAL/HHS/DPS)	$0 – $500	$250 – $1,500 depending on industry
General liability insurance (year 1)	$400 – $900	$700 – $2,500
Workers’ comp (year 1, 2 employees)	n/a	$1,200 – $4,000+ depending on class code
UI tax (year 1, 2 employees at $20,400 base each)	n/a	~$408 (2 x $20,400 x 1.0% new ER rate)
Biennial report (due 2027)	$30	$30
Estimated Year 1 startup total	$480 – $1,680	$2,630 – $8,780+

Iowa Business Guides by Industry

Iowa plumbing business guide — PMSB contractor licensing, $500,000 insurance and $5,000 bond rules, and startup steps.

Iowa electrical business guide — master-electrician qualification, DIAL registration, liability insurance, permits and repair-versus-construction taxes.

Each industry has different licensing, permit, insurance, and tax treatment in Iowa. Select your business type:

• How to Start a Cleaning Service in Iowa – commercial janitorial taxable under Iowa Code § 423.2(6), residential exempt, no state cleaning license, DIAL workers’ comp at 1 employee
• How to Start a Food Truck in Iowa – DIAL mobile food unit license ($250/year), county-of-storage licensing, commissary requirement, Des Moines/Cedar Rapids city permits, Iowa State Fair opportunity
• How to Start a Daycare in Iowa – Iowa HHS Bureau of Child Care under Iowa Code Chapter 237A, IQ4K quality ratings, Child Care Assistance (CCA) subsidy, staff ratios 1:4 infant through 1:15 school-age
• How to Start an HVAC Business in Iowa – DIAL PMSB Master + Contractor license, 3-year cycle, $5,000 bond, $500K liability insurance, PSI exam, Iowa Code Chapter 105
• How to Start a Hair Salon in Iowa – DIAL Board of Barbering and Cosmetology Arts and Sciences, 1,550 cosmetology hours, NIC exam, 6-hour biennial CE, separate establishment license, free natural hair braiding registry
• How to Start a Landscaping Business in Iowa – landscaping/lawn care taxable under Iowa Code § 423.2(6), IDALS commercial pesticide applicator license ($75/3yr), Iowa One Call 48 business hours, no state landscape contractor license
• How to Start a Private Investigation Business in Iowa – Iowa DPS under Iowa Code Chapter 80A, $100 agency fee, $5,000 bond, 12 hours CE per 2-year cycle, no experience minimum, one-party consent Iowa Code § 808B.2
• Do You Need an Arborist License in Iowa? – No arborist license – a commercial applicator license needs a bond or policy of $50,000 property damage AND $50,000 public liability, each separately, held all year
• How to Get an Iowa Liquor License – fees tiered by city population ($715 to $1,625 for a Class C), and free I-PACT training bars a penalty once every four years when an employee sells to an 18-to-20-year-old
• Iowa Massage License: Cost & Requirements (2026)

Key Iowa Business Resources

Resource	What It Covers
Iowa Secretary of State	LLC formation, entity search, biennial reports, fictitious names
Fast Track Filing	Online portal for $50 LLC Certificate of Organization, $5 DBA, biennial reports
Iowa Department of Revenue (GovConnectIowa)	Free sales tax permit, income tax, withholding registration
MyIowaUI	UI tax registration, $20,400 wage base, Table D rates 2026
Iowa DIAL	HVAC/PMSB, cosmetology, food establishments, workers’ comp, Iowa OSHA
Iowa HHS	Child care licensing (Iowa Code Chapter 237A), CCA subsidy, new hire CER
Iowa DPS	Private investigation agency licensing under Iowa Code Chapter 80A
IDALS Pesticide Bureau	Commercial pesticide applicator license, $75/3yr, Ornamental/Turf/Greenhouse category
Iowa One Call (811)	48 business hours advance excavation notice, Iowa Code Chapter 480
IASourceLink License Navigator	Free tool to find required licenses by business type and Iowa location

How Long Do New Businesses Last in Iowa?

The Bureau of Labor Statistics follows every private-sector establishment in Iowa from the year it opens. Of the businesses opened in March 2024, 80.2% were still operating one year later. Among those opened in March 2020, 53.7% reached the five-year mark — 2.3 points above the national 51.4% — and 39.9% of the March 2015 cohort made it to ten years.

Two things keep those numbers from reading as grimly as they look. A closed establishment is not always a failed one: the BLS count includes owners who sold, merged, moved, or retired. And the businesses that last, grow — nationally, establishments reaching age ten average 11.7 employees, up from 4.4 when they opened. Rates for every state and 19 industries: business survival rates by state.

Frequently Asked Questions

How much does it cost to start an LLC in Iowa?

The Iowa LLC formation fee is $50 online through the Fast Track Filing system at filings.sos.iowa.gov. Processing takes approximately 1 business day. Iowa does not require a separate name reservation — you can confirm name availability and file your Certificate of Organization in one session. The only ongoing state filing is a biennial report ($30 online) due every two years during the January 1 through April 1 window of each odd-numbered year. No report is due in 2026. Iowa’s $50 fee is significantly lower than neighboring Illinois ($150) and Minnesota ($155 online).

Does Iowa require an annual report for LLCs?

No. Iowa is one of a small number of states where LLCs file a Biennial Report every two years, not annually. The filing window is January 1 through April 1 of each odd-numbered year (2027, 2029, 2031, etc.). Fee: $30 online or $45 paper. Missing the April 1 deadline leads to administrative dissolution. The next filing due is January 1 through April 1, 2027 for any LLC already in existence.

What is Iowa’s income tax rate for small business owners in 2026?

Iowa’s individual income tax rate for 2026 is a flat 3.8%, effective January 1, 2026. This is the result of Senate File 2442, signed in 2024, which accelerated Iowa’s flat tax transition and lowered the target rate from 3.9% (originally set by HF 2317 of 2022) to 3.8%. All individual income — including LLC and S-corp pass-through income — is taxed at 3.8% regardless of income level. Iowa also fully exempts retirement income (Social Security, pensions, 401(k)/IRA distributions) for individuals 55 and older. The corporate income tax remains at 5.5% on the first $100,000 and 7.1% above $100,000.

When is workers’ compensation required in Iowa?

Iowa requires workers’ compensation insurance as soon as you hire your first employee for most industries — there is no 3- or 5-employee threshold. Exceptions include agricultural workers who are family members of the employer, domestic workers earning under $1,500 annually, and casual workers not in the employer’s core business. Iowa operates a competitive private insurance market with no state monopoly fund. Oversight is handled by the Iowa Division of Workers’ Compensation under DIAL at dial.iowa.gov.

What services are taxable in Iowa?

Iowa taxes only services specifically listed in Iowa Code § 423.2(6). The list includes commercial janitorial and building maintenance/cleaning (non-residential only — residential cleaning is exempt), landscaping, lawn care, and tree trimming/removal, and about 30 other categories. Most services not on the list are not subject to Iowa sales tax. This means Iowa landscape and lawn care businesses must collect 6% state sales tax (plus any local option sales tax) on their service charges — a significant compliance distinction compared to states like Colorado or Virginia where landscape labor is generally not taxable.

What is DIAL and why does it matter for my Iowa business?

DIAL is the Iowa Department of Inspections, Appeals, and Licensing (dial.iowa.gov), which consolidated multiple former licensing agencies on July 1, 2024. If your Iowa business is in HVAC, plumbing, cosmetology/barbering, food service (including food trucks), or any other trade or health profession, DIAL is your primary state licensing agency. DIAL also houses Iowa OSHA (Iowa State Plan) and the Division of Workers’ Compensation. Child care licensing is the major exception — it remains under Iowa HHS, not DIAL.

Does Iowa have a paid family leave program?

No. Iowa has not enacted a state paid family and medical leave program. There is no payroll contribution like Colorado FAMLI (0.88% of wages) or Minnesota’s Paid Leave program (0.88%/0.66% depending on employer size). Federal FMLA (unpaid, job-protected leave at 50+ employee threshold) is the only Iowa employer obligation for family and medical leave. Iowa employers seeking to compete for talent in the Minneapolis-to-Des Moines corridor often fund their own paid leave policies voluntarily.

Wondering whether Iowa is one of the states that requires a general business license? See how Iowa compares in our 51-state business license requirements table.