CHAPTER 114: HOTEL OCCUPANCY TAX
Section
   114.01   Definitions
   114.02   Imposition of tax
   114.03   Collection of tax
   114.04   Reporting of receipts for sleeping rooms
   114.05   Payment of tax
   114.06   Assessment for late report or payment
   114.07   Interest on taxes due and unpaid
   114.08   Attorney fees and costs
   114.09   Collection of delinquent taxes
   114.10   Deposits and uses
   114.11   Records
   114.12   Tourism
 
   114.99   Penalty