CHAPTER 607: LODGING

Section

607.01 Purpose

607.02 Definitions

607.03 Imposition of lodging tax

607.04 Collections

607.05 Advertising no lodging tax

607.06 Payment and returns

607.07 Examination of return, adjustments, notices and demands

607.08 Refunds

607.09 Failure to file return

607.10 Penalties

607.11 Application of payments

607.12 Enforcement

607.13 Administration of lodging tax

607.14 Examination of records

607.15 Violations

607.16 Appeal

607.17 Use of proceeds

607.18 Effective date

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