CHAPTER 185
Hotel Excise Tax
185.01   Definitions.
185.02   Imposition of tax.
185.03   Transient guest to pay tax.
185.04   Refund of illegal or erroneous payments.   
185.05   Records.
185.06   Returns required.
185.07   Liability of hotel and  transient guest; assessment; petition for reassessment; penalty.
185.08   Four-year limitation for assessments; exceptions.
185.09   Tax paid by transient guest; false evidence of tax-exempt status.
185.10   Reports to be filed; fraudulent reports.
185.11   Personal liability of corporate officers or employees.
185.12   Intent of chapter.
185.99   Penalty.
 
CROSS REFERENCES
Income tax - see ADM. Ch. 181