191.01 Definitions.
191.02 Intent.
191.03 Imposition of tax.
191.04 Transient guest to pay.
191.05 Vendor to collect tax.
191.06 Refund of illegal or erroneous payments.
191.07 Required records.
191.08 Returns required.
191.09 Liability; assessment and penalties.
191.10 Four-year limitation for assessment.
191.11 Personal liability of corporate officers or employees.
191.12 Collection of unpaid tax.
191.99 Penalty.