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