CHAPTER 183
Hotel/Motel Excise Lodging Tax
183.01   Definitions.
183.02   Imposition of tax.
183.03   Transient guest to pay tax.
183.04   Refund of illegal or erroneous payments.
183.05   Required records; inspection and destruction.
183.06   Returns required.
183.07   Liability; assessment and petition for reassessment; penalties.
183.08   Four year limitation for assessments; exceptions.
183.09   Tax paid transient guest; false evidence of tax exempt.
183.10   Vendor to collect tax; prohibition against rebates.
183.11   Personal liability of corporate officers or employees.
183.12    Intent of chapter.