Excise Tax on Lodging by a Hotel or Transient Accommodation
183.01   Definitions.
183.02   Imposition of tax.
183.03   Transient guest to pay tax.
183.04   Refund of illegal or erroneous payments.
183.05   Required records: inspection and destruction.
183.06   Returns required.
183.07   Liability: assessment and petition for reassessment; penalties.
183.08   Four-year limitation for assessments; exceptions.
183.09   Tax paid by transient guest: false evidence of tax-exempt status.
183.10   Vendor to collect tax: prohibition against rebates.
183.11   Reports must be filed: fraudulent reports.
183.12   Personal liability of corporate officers or employees.
183.13   Intent of chapter.
183.99   Penalty.