Chapter 26 - TRANSIENT OCCUPANCY TAX
- Section 40-26-1 - Tax imposed; exemptions; definitions
- Section 40-26-2 - Certain municipal privilege license taxes excluded in computation of tax
- Section 40-26-3 - Taxes due monthly; filing of reports; election to file quarterly, semi-annually, or annually
- Section 40-26-4 - Cash and credit businesses
- Section 40-26-5 - Annual return and payment
- Section 40-26-7 - Verification of reports
- Section 40-26-8 - Failure to make reports and keep records
- Section 40-26-9 - Willful refusal to make reports or permit examination of records
- Section 40-26-16 - Failure to add tax to price of service; refund or absorption of tax prohibited
- Section 40-26-17 - Violators restrained from continuing in business
- Section 40-26-18 - Administration of chapter
- Section 40-26-19 - Rules and regulations
- Section 40-26-20 - Disposition of proceeds of tax
- Section 40-26-21 - Allowance of discount of taxes