CHAPTER 191
Transient Guest Tax
191.01   Definitions.
191.02   Legislative intent.
191.03   Purpose, rate and application.
191.04   Transient guest to pay tax.
191.05   Records, inspection, destruction.
191.06   Returns required.
191.07   Refunds.
191.08   Failure to collect and report tax; determination by Administrator.
191.09   Appeals.
191.10   Actions to collect.
191.11   Rules and regulations.
191.12   Severability.
191.13   Effective date.
191.99   Penalty.