Article 18 - HOTEL OCCUPANCY TAX
- Section 7-18-1 - Hotel occupancy tax
- Section 7-18-2 - Rate of tax
- Section 7-18-3 - Definitions
- Section 7-18-4 - Consumer to pay tax; collection of tax by marketplace facilitators; hotel, hotel operator, or marketplace facilitator not to represent that it will absorb tax; accounting by hotel and marketplace facilitators
- Section 7-18-5 - Occupancy billed to government agencies or employees
- Section 7-18-6 - Collection of tax when sale on credit
- Section 7-18-7 - Receivership bankruptcy; priority of tax
- Section 7-18-8 - Failure to collect or remit tax; liability of hotel operator
- Section 7-18-9 - Total amount collected to be remitted
- Section 7-18-10 - Tax return and payment
- Section 7-18-11 - Keeping and preserving of records
- Section 7-18-12 - Liability of officers
- Section 7-18-13 - General procedure and administration
- Section 7-18-13a - Annual reports by convention and visitor's bureaus; eligibility for hotel occupancy tax proceeds
- Section 7-18-14 - Proceeds of tax; application of proceeds
- Section 7-18-15 - Criminal penalties