CHAPTER 182
Hotel/Motel Tax
Hotel/Motel Tax
182.01 Definitions.
182.02 Imposition of tax.
182.03 Transient guest to pay tax.
182.04 Required records: inspection and destruction.
182.05 Returns required.
182.06 Liability, assessment and petition for reassessment: penalties.
182.07 Four-year limitation for assessments; exceptions.
182.08 Transient guest refusal to pay; false evidence of tax-exempt status.
182.09 Vendor to collect tax; prohibition against rebates.
182.10 Reports to be filed; fraudulent reports.
182.11 Personal liability of corporate officers or employees.
182.99 Penalty.