CHAPTER 187
Lodging Tax
187.01   Definitions.
187.02   Rate of tax.
187.03   Exemptions.
187.04   Tax to be separately stated and charged.
187.05   Registration.
187.06   Reporting and remitting.
187.07   Penalties and interest.
187.08   Failure to collect and report tax, determination of tax by Tax Commissioner.
187.09   Appeals.
187.10   Records.
187.11   Refunds.
187.12   Actions to collect.
187.13   Moneys received, where credited.
187.99   Penalty.