CHAPTER 97: CINEMA ADMISSION TAX
Section
   97.01   Definitions
   97.02   Rate of tax
   97.03   Exemptions
   97.04   Price to be marked on ticket
   97.05   License required
   97.06   Reporting and remitting
   97.07   Penalties and interest
   97.08   Failure to collect and report tax; determination of tax by Tax Commissioner
   97.09   Appeal
   97.10   Records
   97.11   Refunds
   97.12   Taxes made a lien
   97.13   Moneys received, where credited
   97.99   Penalty