Transient Occupancy Tax
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.