Section
General Procedures
116.01 Definitions
116.02 Imposition of tax
Collection and Payment Procedures
116.15 Collection
116.16 Exceptions and exemptions
116.17 Advertising no tax prohibited
116.18 Payment; return submission
116.19 Examination of return; adjustments
116.20 Refunds
116.21 Failure to file return
116.22 Delinquent payment; penalties
Administration and Enforcement
116.35 Administration of tax
116.36 Examination of records
116.37 Violations
116.38 Disposition of proceeds
116.39 Appeals