Chapter 237D - TRANSIENT ACCOMMODATIONS TAX
- Section 237D-1 - Definitions
- Section 237D-2 - Imposition and rates
- Section 237D-2.5 - County transient accommodations tax; administration
- Section 237D-3 - Exemptions
- Section 237D-3.5 - [Repealed]
- Section 237D-4 - Certificate of registration
- Section 237D-4.5 - Certificate of registration for transient accommodations broker, travel agency, and tour packager
- Section 237D-5 - [Repealed]
- Section 237D-5.5 - [Repealed]
- Section 237D-6 - Return and payments; penalties
- Section 237D-6.5 - Remittances; distribution to counties
- Section 237D-7 - Annual return
- Section 237D-7.5 - Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department
- Section 237D-8 - [Repealed]
- Section 237D-8.5 - Collection of rental by third party; filing with department; statement required
- Section 237D-8.6 - Reconciliation; form requirement
- Section 237D-9 - Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement
- Section 237D-10 - Overpayment; refunds
- Section 237D-11 - Appeals
- Section 237D-12 - Records to be kept; examination
- Section 237D-13 - Disclosure of returns unlawful; destruction of returns
- Section 237D-14 - Collection by suit; injunction
- Section 237D-15 - Application of tax
- Section 237D-16 - Administration and enforcement; rules
- Section 237D-17 - [Repealed]