CHAPTER 280
Lodging Excise Tax
280.01   Title.
280.02   Definitions.
280.03   Imposition of tax.
280.04   Exemptions.
280.05   Prohibition against false evidence of tax-exempt status.
280.06   Tax to be separately stated and charged.
280.07   Registration.
280.08   Reporting and remitting.
280.09   Penalties and interest.
280.10   Records, inspection, destruction.
280.11   Failure to collect and report tax, determination of tax by Fiscal Officer.
280.12   Appeal.
280.13   Actions to collect.
280.14   Refunds.
280.15   Personal liability of corporate officers or employees.
280.16   Money received, where credited.
280.99   Penalty.