CHAPTER 185
Transient Occupancy Tax

185.01   Purpose and intent.

185.02   Definitions.

185.03   Application of tax.

185.04   Payment of tax.

185.05   Records, inspection and destruction.

185.06   Returns and payment.

185.07   Failure to collect and report tax; determination by Administrator; hearing and appeal.

185.08   Actions to collect.

185.09   Allocation of funds.

185.10   Rules and regulations.

185.11   Severability.

185.99   Penalty.