ARTICLE 4: LODGERS' TAX

Section

   4-4-1   Short title

   4-4-2   Authority

   4-4-3   Purpose

   4-4-4   Definitions

   4-4-5   Lodgers' tax application

   4-4-6   Imposition of tax, use of proceeds

   4-4-7   Exemptions

   4-4-8   Determination of exemption; appeal

   4-4-9   Collection of the taxes; reporting change in ownership

   4-4-10   Records of vendor

   4-4-11   Failure to pay tax or make return; penalty; collection of delinquencies; continuous surety bond; appeal

   4-4-12   Lien for tax; payment; certificate of liens

   4-4-13   Lodgers' tax advisory board

   4-4-14   Marketplace provider responsibilities

   4-4-99   Penalty