CHAPTER 892
Hotel Lodging Excise Tax
892.01   Definitions.
892.02   Imposition of tax.
892.03   Transient guest to pay tax.
892.04   Effective period.
892.05   Refund of illegal or erroneous payments.
892.06   Required records; inspection and destruction.
892.07   Returns required.
892.08   Liability; assessment and petition for reassessment; penalties.
892.09   Three-year limitation for assessments; exceptions.
892.10   Tax paid transient guest; false evidence of tax-exempt status.
892.11   Vendor to collect tax; prohibition against rebates.
892.12   Reports must be filed; fraudulent reports.
892.13   Personal liability of corporate officers or employees.
892.14   Penalty.