CHAPTER 194
Transient Occupancy Tax
194.01   Definitions.
194.02   Imposition of tax.
194.03   Transient guest to pay tax.
194.04   Refund of illegal or erroneous payments.
194.05   Required records.
194.06   Returns required.
194.07   Liability, assessment and petition for reassessment: penalties.
194.08   Limitation for assessments.
194.09   Tax paid by transient guest; false evidence of tax-exemption.
194.10   Vendor to collect tax; prohibition against rebates.
194.11   Report filings.
194.12   Personal liability of corporate officers or employees.
194.13   Interest on unpaid collected taxes.
194.90   Violations.
194.99      Penalties.