Section
General Provisions
38.01 County assessment adopted
38.02 Levy of ad valorem taxes
38.03 Moratorium on reassessment of property values for Main Street District
38.04 County Sheriff authorized to bill and collect taxes
Transient Room Tax
38.15 Transient room tax enacted
Tax on Restaurants
38.30 Restaurant tax imposed
38.31 Definition
38.32 Temporary food operations included
38.33 Amount of tax; due date
38.34 Collection and enforcement; penalty added
38.35 Tax in addition to other taxes
38.36 Records to be maintained
38.99 Penalty