Part 4 - TAX. LODGINGBrowse as ListSearch WithinSection 45-20-243 - Levy of taxSection 45-20-243.01 - ExemptionsSection 45-20-243.02 - Monthly report; records; penaltiesSection 45-20-243.03 - Application of state statutesSection 45-20-243.04 - Disposition of fundsSection 45-20-243.05 - SeverabilitySection 45-20-243.06 - Cost of collection