185.01 Definitions.
185.02 Imposition of tax.
185.03 Collection of tax.
185.04 Exemptions.
185.05 Use of tax.
185.06 Records inspection and retention.
185.07 Refund of erroneous payments.
185.08 Failure to report and collect lodging tax; determination by Administrator; fraudulent reports.
185.09 Violations.
185.99 Penalty.