CHAPTER 3
TRANSIENT ROOM TAX

SECTION:

3-3-1: Definitions

3-3-2: Tax Imposed

3-3-3: Rules For Collection Of Tax By Operator

3-3-4: Operator's Duties

3-3-5: Exemptions

3-3-6: Operator's Registration Form

3-3-7: Certificate Of Authority

3-3-8: Collections, Returns And Payments

3-3-9: Delinquency Penalties

3-3-10: Deficiency Determinations

3-3-11: Redemption Petition

3-3-12: Fraud; Refusal To Collect; Evasion

3-3-13: Notice Of Determination

3-3-14: Operator Delay

3-3-15: Redetermination

3-3-16: Security For Collection Of Tax

3-3-17: Liens

3-3-18: Refunds

3-3-19: Records

3-3-20: Confidentiality

3-3-21: Disposition And Use Of Tax Revenues

3-3-22: Tax Review Committee

3-3-23: Appeals To Committee

3-3-24: Penalties