CHAPTER 197
Excise Tax on Hotel Lodging
197.01   Definitions.
197.02   Excise tax on hotel lodging.
197.03   Collection and remittance.
197.04   Exemptions.
197.05   Tax to be separately stated and charged.
197.06   Registration.
197.07   Records; inspection; destruction.
197.08   Failure to collect and report tax.
197.09   Monies received.
197.99      Penalty.