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.