CHAPTER 187
Admissions Tax
187.01   Definitions.
187.02   Rate and admissions taxable.
187.03   Purpose of the tax.
187.04   Exemptions.
187.05   Price to be marked on ticket
187.06   Collection procedure.
187.07   Form and content of return.
187.08   Amended returns.
187.09   Payment of tax on filing of return.
187.10   Certificate of registration.
187.11   Certificate of registration for temporary or transitory amusement.
187.12   Authority to require bond.
187.13   Authority to promulgate rules and regulations.
187.14   Receipt and records of tax.
187.15   Enforcement of collection.
187.16   Interest on unpaid tax.
187.17   Penalties on unpaid tax.
187.18   Additional penalties.
187.19   Exceptions to penalties.
187.20   Abatement of interest and penalties.
187.21   Board to approve regulations and hear appeals; right of appeal.
187.22   Confidential nature of information; disclosure of returns, return information and reports.
187.23   Violations; penalty.
187.24   Limitation of prosecution.
187.25   Sale of place of business.
187.26   Claims for credit or refund of tax paid.
187.27   Unpaid taxes recoverable as other debts.
187.28   Authority to determine amount of tax due.
187.29   When taxes by assessment are due and payable.
187.30   Investigations.
187.31   Authority to compel production of records.
187.32   Refusal to produce records.
187.33   Taxpayer required to retain records.
187.99   Declaration of legislative intent.