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.
CROSS REFERENCES
Income tax - see ADM. Ch. 181