CHAPTER 117: LODGING TAX
Section
   117.01   Definitions
   117.02   Imposition of lodging tax
   117.03   Exceptions and exemptions
   117.04   Advertising no lodging tax
   117.05   Collections
   117.06   Payment and returns
   117.07   Processing returns
   117.08   Refunds
   117.09   Failure to file return
   117.10   Penalties
   117.11   Application of payments
   117.12   Administration of lodging tax
   117.13   Examination of records
   117.14   Enforcement
   117.15   Appeals
   117.16   Use of proceeds
   117.17   Establishment of a tourism bureau
   117.18   Joint powers agreements