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