ARTICLE 745
Hotel Occupancy Tax
745.01   Imposition; rate.
745.02   Definitions.
745.03   Consumer to pay tax; accounting by hotel.
745.04   Occupancy billed to government agencies or employees.
745.05   Collection of tax when sale on credit.
745.06   Receivership bankruptcy; priority of tax.   
745.07   Failure to collect or remit tax; liability of hotel operator.
745.08   Total amount collected to be remitted.
745.09   Tax return and payment; penalty for failure timely to permit tax.
745.10   Keeping and preserving of records.
745.11   Liability of officers.
745.12   General procedure; administration.
745.13   Application of tax proceeds.
745.99   Penalty.