Transient Lodging Tax
185.01   Definitions.
185.02   Imposition of tax; allocation of proceeds.
185.03   Transient guest to pay tax.
185.04   Refund of illegal or erroneous payments.
185.05   Records, inspection, destruction.
185.06   Returns required.
185.07   Failure to collect and report tax; assessment by Auditor.
185.08   Interest and penalties.
185.09   Four year limitation for assessments; exceptions.
185.10   Tax paid by transient guest; prohibition against false evidence of tax-exempt status.
185.11   Vendor to collect tax; prohibition against rebates.
185.12   Failure to file returns; fraudulent returns.
185.13   Personal liability of corporate officers or employees.
185.14   Intent of chapter.
185.99   Penalty.