Section
101.01 Purpose and allocation
101.02 Definitions
101.03 Imposition of tax
101.04 Exemptions
101.05 Prohibited acts
101.06 Collection at source
101.07 Duties of hotel operator
101.08 Registration of hotels
101.09 Hotel records
101.10 Returns and payments
101.11 Delinquency and fraud
101.12 Interest and penalties; hearing
101.13 Appeal
101.14 Legal action
101.99 Penalty