CHAPTER 706
Hotel and Motel Tax
706.01   Definitions.
706.02   Imposition of tax; exemption.
706.03   Transient guest to pay tax; proof of exemption.
706.04   Refund of illegal or erroneous payments.
706.05   Records; inspection; destruction.
706.06   Returns required; procedure; forfeit for failure to file.
706.07   Liability of vendor; assessment; petition for reassessment; penalties.
706.08   Four year limitation for assessment; exceptions.
706.09   Tax to be paid by transient guest; false evidence of tax exempt status prohibited.
706.10   Vendor to collect tax; rebate prohibited.
706.11   Return must be filed; procedure in a failure to file.
706.12   Personal liability of corporate officers or employees.
706.13   Intent.
706.14   Severability.
 
CROSS REFERENCES
Hotels and motels generally - see BUS. REG. Ch. 705