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- Description
- Adds Ch. 7.18, lodging tax
- Disposition
-
Codified
- Adoption Date
- 6/21/2016
- Files Available
- Affecting
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7.18.005, Short title
(Added)
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7.18.010, Purpose and intent
(Added)
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7.18.015, Definitions
(Added)
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7.18.020, Rate and computation of tax – Total retail price – Collector reimbursement
(Added)
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7.18.025, Travel packages – Services included in the fee for lodging
(Added)
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7.18.030, Tax exemptions
(Added)
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7.18.035, Collection of tax
(Added)
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7.18.040, Rules and regulations
(Added)
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7.18.045, Records and statements
(Added)
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7.18.050, Audit
(Added)
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7.18.055, Special fund deposit
(Added)
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7.18.060, Registration of transient lodging tax collector
(Added)
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7.18.065, Due date, returns, payments and collection charges
(Added)
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7.18.070, Payment schedule changes
(Added)
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7.18.075, Penalties and interest – Lien
(Added)
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7.18.080, Deficiency determination
(Added)
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7.18.085, Evasion – Determination – Assessment
(Added)
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7.18.090, Fraud – Refusal to collect – Evasion
(Added)
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7.18.095, Redetermination – Petition
(Added)
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7.18.100, Security for collection of tax
(Added)
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7.18.105, Collection
(Added)
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7.18.110, Refunds to transient lodging tax collector
(Added)
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7.18.115, Refunds to transient
(Added)
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7.18.120, Compromise of tax
(Added)
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7.18.125, Review
(Added)
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7.18.130, Alternative remittance of receipts from tax on camping and recreational vehicle spaces
(Added)
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7.18.135, Use of tax revenue
(Added)
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7.18.140, Conformity with law
(Added)
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7.18.145, Severability
(Added)
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7.18.150, Violations – Penalties
(Added)
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7.18.155, Remedies cumulative
(Added)