CHAPTER 13:  TAXATION
ARTICLE I.  ASSESSMENTS, FEES AND TAXES
   [Reserved]
ARTICLE II.  TRANSIENT OCCUPANCY TAX
   13-15.   Definitions
   13-16.   Amount of tax
   13-17.   Payment to operator or tax collector
   13-18.   Exemption from tax
   13-19.   Collection of tax
   13-20.   Retention of records
   13-21.   Transient occupancy registration certificate
   13-22.   Posting of certificate
   13-23.   Reporting requirements
   13-24.   Remittance of tax
   13-25.   Taxes in trust for city
   13-26.   Failure to remit tax
   13-27.   Continued failure to remit tax
   13-28.   Fraudulent nonpayment of tax
   13-29.   Interest on tax
   13-30.   Merging with tax
   13-31.   Operator's failure to collect, report and remit tax
   13-32.   Notice to operator
   13-33.   Appeal by operator
   13-34.   Appeal hearing
   13-35.   Conduct of hearing
   13-36.   Decision
   13-37.   Judicial action
   13-38.   Filing claim for refund
   13-39.   Decision of tax collector
   13-40.   Appeal by operator
   13-41.   Credit against subsequent taxes
   13-42.   Refund to operator
   13-43.   Transient's claim for refund
   13-44.   Written records of refund
   13-45.   Tax deemed debt to city
   13-46.   Duty of successor of operator
   13-47.   Issuance of tax clearance certificate
   13-48.   Appeal by successor operator
   13-49.   Action by city to collect tax
   13-50.   Violations
ARTICLE III.  TAX FOR PURPOSE OF PARKS, MUSIC AND ADVERTISING
   13-60.   Levied
   13-61.   Annual tax; collection
   13-62.   Disposition of funds
ARTICLE IV.  PARK AND ACQUISITION AND DEVELOPMENT TAX
   13-70.   “Dwelling unit” defined
   13-71.   Tax levied; payment prerequisite to issuance of building permit or mobile home park sewer encroachment permit
   13-72.   Refunds
   13-73.   Disposition of revenue; park acquisition and development fund established
ARTICLE V.  WATER AND STREET FUNDS
   13-80.   “M.W.D. Water Fund” created; deposits and expenditures from fund
   13-81.   Special gas tax improvement fund created
   13-82.   Source of funds
   13-83.   Expenditure of funds
ARTICLE VI.  SPECIAL TAXES
   13-90.   Community Facilities District No. 5 (RiverPark)
   13-91.   Community Facilities District No. 6 (Northshore at Mandalay Bay)