CHAPTER 175
Lodging Tax
175.01   Title.
175.02   Definitions.
175.03   Registration.
175.04   Levy of tax; when collectable; presumption.
175.05   Liabilities of vendor and consumer.
175.06   Returns; when due; remission of penalties; procedures.
175.07   Assessments; liabilities of vendor and consumer.
175.08   Maintenance and inspection of record; assessments; penalties.
175.09   Procedure following assessment; appeals.
175.10   Liability of officers and agents.
175.11   Sale of entire business; successor liable for taxes and penalties due.
175.12   Refund of taxes illegally or erroneously paid.
175.13   Examples.
CROSS REFERENCES
      Income tax - see ADM. Ch. 171
      Motor vehicle license tax - see ADM. Ch. 173