CHAPTER 33:  TAX AND FINANCE

Section

Local Lodging Tax

   33.01   Imposition of tax

   33.02   Definitions

   33.03   Exceptions and exemptions

   33.04   Advertising no lodging tax

   33.05   Collections

   33.06   Payments and returns

   33.07   Processing returns

   33.08   Failure to file return

   33.09   Interest

   33.10   Application of payments

   33.11   Enforcement

   33.12   Administration of lodging tax

   33.13   Examination of records

   33.14   Appeals

   33.15   Use of the proceeds

   33.16   Failure to file/pay

Local Sales and Use Tax

   33.25   Authority

   33.26   Definitions

   33.27   Local sales and use tax imposed; amount of tax; coordination with state sales and use tax laws and rules

   33.28   Effective date of tax; transitional sales

   33.29   Tax clearance; issuance of licenses

   33.30   Deposit of revenues; costs of administration; termination of tax

   33.31   Agreement with the Commissioner