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.