Chapter 78-A - TAX ON MEALS AND ROOMS
- Section 78-A:1 - Title
- Section 78-A:2 - Administration; Rules; Questions of Law
- Section 78-A:3 - Definitions
- Section 78-A:4 - Meals and Rentals Licenses Required; Penalty
- Section 78-A:4-a - Advertisements of Short-Term Rentals
- Section 78-A:5 - Suspension and Revocation of Licenses; Appeal
- Section 78-A:6 - Imposition of Tax
- Section 78-A:6-a - Exception to Tax; Gratuity Charges
- Section 78-A:6-b - Exception to Tax; Auxiliary Charges
- Section 78-A:6-c - Exception to Tax; Meals
- Section 78-A:6-d - Exception to Tax; Occupancy
- Section 78-A:7 - Collection of Tax
- Section 78-A:8 - Returns and Payment
- Section 78-A:8-a - [Repealed]
- Section 78-A:8-b - Surety Bonds
- Section 78-A:9 - Returns; Special, Optional, and Extensions
- Section 78-A:10 - [Repealed]
- Section 78-A:10-a - [Repealed]
- Section 78-A:11 - Assessment of Additional Tax
- Section 78-A:12 - [Repealed]
- Section 78-A:13 - Appeals
- Section 78-A:14 - [Repealed]
- Section 78-A:15 - Notices
- Section 78-A:16 - [Repealed]
- Section 78-A:17 - [Repealed]
- Section 78-A:18 - Violations
- Section 78-A:19 - Records; Inspection
- Section 78-A:20 - Taxes as Personal Debt to State
- Section 78-A:21 - Taxes as Property Lien
- Section 78-A:22 - [Repealed]
- Section 78-A:23 - [Repealed]
- Section 78-A:24 - Expenses
- Section 78-A:25 - Population Figures
- Section 78-A:26 - Disposition of Revenue