CHAPTER 191
Excise Tax on Lodgings

191.01   Levy of tax.

191.02   Levy of additional tax.

191.03   Exemptions; certificate.

191.04    Applicability.

191.05   Authority for tax.

191.06   Payment.

191.07   Filing of return.

191.08   Deposit of moneys collected.

191.09   Rules and regulations.

191.10   Compliance.

191.11   Penalty on late returns and late remitted taxes.

191.12   Assessments by Finance Director; hearing.

191.13   Appeals.

191.14   Inspection of documents and persons.

191.15   Imposition of a tax lien.

191.99   Penalty.

CROSS REFERENCE

Limitation on rate of taxation - see CHTR. §6.04