CHAPTER 182
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.