Transient Occupancy Tax
185.01    Definitions.
185.02    Imposition of tax.
185.03    Transient guest to pay tax.
185.04    Refund of erroneous payments.
185.05    Required records; inspection and destruction.
185.06    Returns required.
185.07    Liability; assessment and petition for reassessment; penalties.
185.08    Four-year limitation for assessments; exceptions.
185.09    Tax paid by transient guest; false evidence of tax-exempt status.
185.10    Vendor to collect tax; prohibition against rebates.
185.11    Reports must be filed; fraudulent reports.
185.12    Personal liability of corporate officers or employees.
185.13    Finance Director to promulgate rules and regulations.
185.99    Penalty.
Income tax - see ADM. Ch. 181