Chapter 45D - GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES
- Section 10-45D-1 - Definitions
- Section 10-45D-2 - Tax on gross receipts of certain visitor-related businesses
- Section 10-45D-2.1 - Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A
- Section 10-45D-3 - Tax revenue to be deposited in tourism promotion fund
- Section 10-45D-4 - Lodging establishments
- Section 10-45D-5 - Campgrounds
- Section 10-45D-6 - Visitor attractions
- Section 10-45D-7 - Spectator events
- Section 10-45D-8 - Nonprofit organizations exempt
- Section 10-45D-8.1 - Receipts from nonprofit shooting range exempt
- Section 10-45D-9 - Administration by department
- Section 10-45D-10, 10-45D-10.1 - [Repealed]
- Section 10-45D-10.2 - Filing return and remitting tax-Time for filing and remittance-Extension-Penalty for untimely return or remittance
- Section 10-45D-11 - [Repealed]
- Section 10-45D-12 - Application of other laws
- Section 10-45D-13 - Promulgation of rules
- Section 10-45D-14 - Prohibited acts-Misdemeanor or felony