Section
Lodging Tax
32.01 Definitions
32.02 Imposition of tax
32.03 Collections
32.04 Exceptions and exemptions
32.05 Advertising no tax
32.06 Payment and returns
32.07 Examination of return, adjustments, notice and demands
32.08 Refunds
32.09 Failure to file a return
32.10 Administration of tax
32.11 Examination of records
32.12 Contract with state
32.13 Use of proceeds
32.14 Appeals
32.15 Penalties for delinquency, failure to pay, fraudulent returns
Local Sales and Use Tax
32.30 Local sales and use tax
32.99 Penalty