191.01 Definitions.
191.02 Imposition of tax; exemption.
191.03 Transient guest to pay tax; proof of exemption.
191.04 Refund of illegal or erroneous payments.
191.05 Records; inspection; destruction.
191.06 Returns required; procedure; forfeit for failure to file.
191.07 Liability of guest; assessment; petition for reassessment; penalties.
191.08 Four-year limitation for assessments; exceptions.
191.09 Tax to be paid by transient guest; false evidence of tax-exempt status prohibited.
191.10 Operator to collect tax; rebate prohibited.
191.11 Return must be filed; procedure in a failure to file.
191.12 Personal liability of corporate officers or employees.
191.13 Returned checks.
191.14 Objections; appeals; hearings.
191.15 Intent.
191.16 Severability.
191.99 Penalty.