CHAPTER 117: LOCAL LODGING TAX
Section
   117.01   Definitions
   117.02   Imposition of tax
   117.03   Collections
   117.04   Exemptions
   117.05   Advertising no tax
   117.06   Payments and returns
   117.07   Examination of returns; adjustments, notices, and demands
   117.08   Refunds
   117.09   Failure to file a return
   117.10   Administration of tax
   117.11   Examination of records
   117.12   Use of proceeds and annual report
   117.13   Appeals
 
   117.99   Penalty