CHAPTER 119:  OCCUPANCY USE TAX
Section
   119.01   Definitions
   119.02   Imposition of tax
   119.03   Transient guest to pay tax
   119.04   Effective period
   119.05   Refund of illegal or erroneous payments
   119.06   Required records; inspection and destruction
   119.07   Returns required
   119.08   Liability; assessment and petition for reassessment; penalties
   119.09   Three-year limitation for assessments; exceptions
   119.10   Tax paid transient guest; false evidence of tax-exempt status
   119.11   Vendor to collect tax; prohibition against rebates
   119.12   Reports must be filed; fraudulent reports
   119.13   Personal liability of corporate officers or employees
 
   119.99   Penalty