CHAPTER 123:  RESTAURANT TAX
Section
   123.01   Definitions
   123.02   Restaurant tax
   123.03   Reporting procedures to City Council
   123.04   Reporting procedures for restaurants
   123.05   Transfer of funds to Hopkins County tourist and Convention Commission
   123.06   Collection and enforcement
   123.07   Interest and penalties
   123.08   Duties of the City Director of Finance or designee
   123.09   Procedures for applying for refund of overpayment
   123.10   Failure to file return, failure to pay the restaurant tax withheld, underpayment of amount due