196.01
Definitions.
196.02
Authority to levy tax; purposes of tax.
196.03
Imposition of tax and rate.
196.04
Transient guest to pay tax; proof of exemption.
196.05
Refund of illegal or erroneous payments.
196.06
Records; inspection; destruction.
196.07
Returns required; procedure; forfeit for failure to file; appeal.
196.08
Penalties and interest.
196.09
Four-year limitations for assessments; exceptions.
196.10
Tax to be paid by transient guest; false evidence of tax-exempt status prohibited.
196.11
Operator to correct tax; rebate prohibited.
196.12
Return must be filed; procedure in a failure to file.
196.13
Personal liability of corporate officers or employees.
196.14
Intent.
196.15
Separability.
196.99
Penalty.