CHAPTER 101:  HOTEL-MOTEL TAX
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