CHAPTER 4
TRANSIENT LODGING TAX

SECTION:

5-4-1: Definitions

5-4-2: Tax On Transient Lodging

5-4-3: Designation Of Transient Lodging Rentals

5-4-4: Duration Of Designation Of Transient Lodging Rentals

5-4-5: Failure To Designate Transient Lodging Rentals

5-4-6: No Deductions

5-4-7: Complimentary Transient Lodging Not Subject To Tax

5-4-8: Promotional Packages Are Subject To Tax

5-4-9: License Required

5-4-10: Exception For Rental To Federal Government Entity

5-4-11: Transient Lodging Tax To Be Collected From Lessee

5-4-12: Display Of Notice

5-4-13: Licenses

5-4-14: Presumption That Gross Receipts Are Subject To Tax

5-4-15: Authority To Collect Tax

5-4-16: Payment Of Tax

5-4-17: Allocation And Use Of Transient Lodging Tax Funds

5-4-18: Audits And Retention Of Records

5-4-19: Penalties And Interest

5-4-20: Attorney Fees And Court Costs

5-4-21: Relief And Refund

5-4-22: Forms And Costs

5-4-23: Refunds Under Prior Regulations