Hotel Occupancy Tax
707.01   Definitions.
707.02   Administrative procedures generally.
707.03   Disposition of proceeds.
707.04   Violations and penalties.
707.05   Interest and penalties.
707.06   Imposition.
707.07   Rate.
707.08   Exemptions for government agencies or employees.
707.09   Collection when sale on credit.
707.10   Consumer to pay tax; collection and accounting by hotel operator; hotel or hotel operator not to make certain representations.
707.11   Priority of tax in receivership, bankruptcy, similar proceedings.
707.12   Liability of hotel operator for failure to collect or remit.
707.13   Total amount collected to be remitted.
707.14   Returns and remittances generally.
707.15   Records.
707.16   Liability of officers of  associations or corporations.