CHAPTER 196 – PARKING OCCUPANCY TAX

196.01   Title

196.02   Definitions

196.03   Tax Imposed

196.04   Application of Payment

196.05   Time Allowed for Receipt

196.06   Application

196.07   Remittance of Tax

196.08   Burden of Proof

196.09   Notice

196.10   Maintenance of Records

196.11   Responsible Parties

196.12   Transfer or Termination

196.13   Commissioner’s Authority

196.14   Assessment of Tax

196.15   Enforcement

196.16   Refund of Tax

196.17   Appeals

196.18   Statute of Limitations

196.19   Confidential Information

196.20   Penalties

196.21   Interest

196.99   Violations