Section
20-146. Definitions
20-147. Tax rate
20-148. Exemptions
20-149. Tax to be separately designated on bills
20-150. Operator responsible for collection
20-151. Records to be kept
20-152. Returns
20-153. Payment of tax
20-154. Bond required
20-155. Assessment and determination of tax
20-156. Refunds
20-157. Notice
20-158. Remedies exclusive
20-159. General powers of the Director
20-160. Administration of oaths and compelling testimony
20-161. Certificates of registration
20-162. Delinquent taxes
20-163. Interest and penalties
20-164. Use of funds
20-165. Tourism and Convention Development Committee
20-166. Records confidential
20-167. Fraudulent returns
20-168. Amendments
20-169. Provisions cumulative
20-170. Collection fee
20-171. Provision for nullification and discharge
20-172 through 20-199 reserved
Statutory reference:
Lodging tax, see 68 O.S. § 1370.9