CHAPTER 116: LODGING TAX
Section
   116.01   Definitions
   116.02   Imposition of tax
   116.03   Collections
   116.04   Exceptions and exemptions
   116.05   Advertising no tax
   116.06   Payment and returns
   116.07   Examination of returns; adjustments; notices and demands
   116.08   Refunds
   116.09   Failure to file a return
   116.10   Tax penalties
   116.11   Administration of tax
   116.12   Examination of records
   116.13   Violations
   116.14   Use of proceeds
   116.15   Appeals
   116.16   Effective date