§ 50-151. Definitions. |
§ 50-152. Levy of tax. |
§ 50-153. Levy of tax in police jurisdiction. |
§ 50-154. Transient occupancy tax excluded in computation of tax. |
§ 50-155. License required. |
§ 50-156. Monthly payment of tax; filing of reports. |
§ 50-157. Annual return and payment of tax. |
§ 50-158. Inclusion of proceeds of credit business in gross receipts. |
§ 50-159. Required records. |
§ 50-160. Reports under oath. |
§ 50-161. Penalty for failure to make reports, keep records, or pay tax; applicability of state tax statutes. |
§ 50-162. Examination of returns; excesses; deficiencies. |
§ 50-163. Examination of taxpayer and books. |
§ 50-164. Jeopardy assessments. |
§ 50-165. Tax to be added to price of lodging; tax a direct tax on user of lodging. |
§ 50-166. Tax additional to other license taxes. |
§ 50-167. Disclosure of contents of returns and statements. |
§ 50-168. Violators may be restrained from continuing in business. |
§ 50-169. Administration and enforcement. |
§ 50-170. Authority to adopt additional rules and regulations. |
§ 50-171. Disposition of proceeds of tax. |
§ 50-172. Applicability of lodging tax. |
§ 50-173. Refunds. |
§§ 50-174—50-200. Reserved. |