CHAPTER 35: TAXES

Section

Transient Room Tax

   35.01   Title

   35.02   Purpose

   35.03   Statutes adopted by reference

   35.04   Definition

   35.05   Tax imposed

   35.06   Exclusions

   35.07   Convention Bureau Special Reserve Fund

   35.08   Contributions and donations permitted

   35.09   Audits

   35.10   Remittance of tax

   35.11   Appeals

Sales and Use Tax

   35.25   Title

   35.26   Authority and purpose

   35.27   Effective date

   35.28   Sales and use tax

Optional Sales and Use Tax

   35.40   Title

   35.41   Statutory authority

   35.42   Purpose

   35.43   Imposition of tax

   35.44   Incorporation of state law

   35.45   Administration, collection and distribution by state

   35.46   Exemptions

   35.47   Effective date

Tourism, Recreation, Cultural and Convention Tax

   35.60   Title

   35.61   Authority

   35.62   Definitions

   35.63   Tax imposed

   35.64   Use of revenue

   35.65   Collection, distribution

   35.66   Additional license

   35.99   Penalty