ARTICLE 3. UNIFORM TRANSIENT OCCUPANCY TAX
This article is included in your selections.
Sections:
- § 35-10. Definitions.
- § 35-11. Tax levied; payment of tax by transient.
- § 35-12. Exceptions from imposition of tax.
- § 35-13. Collection by operator; advertisement that tax not to be collected, etc., prohibited.
- § 35-14. Registration of visitor accommodation facilities.
- § 35-15. Reporting and remitting of collections.
- § 35-15.1. Remitting and reporting requirements upon cessation of business.
- § 35-16. Penalties and interest.
- § 35-17. Failure to collect and report tax; determination of tax by Finance Director.
- § 35-18. Appeals.
- § 35-19. Records to be kept.
- § 35-20. Refunds.
- § 35-21. Condition precedent for administrative, legal, or equitable claims.
- § 35-22. Collection by court action.
- § 35-22.1. Violations.
- § 35-22.2. Repeal or amendment of this Article.