Part 1 - GENERAL PROVISIONS
- Section 15-65-101 - Definitions
- Section 15-65-102 - Rulemaking authority
- Section 15-65-103 through 15-65-110 - Reserved
- Section 15-65-111 - Tax rate
- Section 15-65-112 - Collection and reporting
- Section 15-65-113 - Audits - records
- Section 15-65-114 - Seller's permit - application to department - collection by short-term rental marketplace
- Section 15-65-115 - Failure to pay or file - penalty and interest - review - interest
- Section 15-65-116 - Credit for overpayment - interest on overpayment
- Section 15-65-117 through 15-65-120 - Reserved
- Section 15-65-121 - [Effective Until 7/1/2027] Distribution of tax proceeds
- Section 15-65-121 - [Effective 7/1/2027] Distribution of tax proceeds
- Section 15-65-122 - Qualification of nonprofit entities for receipt of funds - limitation on administrative costs
- Section 15-65-123 through 15-65-130 - Reserved
- Section 15-65-131 - State agencies to account for in-state lodging expenditures
- Section 15-65-132 through 15-65-135 - Reserved
- Section 15-65-136 - Terminated