CHAPTER 23. TAXATION.*

Article III. Transient Occupancy Tax.

Sec. 23.47. Short title.

Sec. 23.48. Definitions.

Sec. 23.49. Imposition; amount; when and where payable.

Sec. 23.50. Persons deemed exempt from tax.

Sec. 23.51 Collection by operators; amount of tax to be stated separately from amount of rent charged; transient to receive receipt for payment of tax; advertising that payment of tax not required prohibited.

Sec. 23.52. Registration of hotels; registration certificates.

Sec. 23.53. Returns and remittances.

Sec. 23-54. Penalties for failure to remit tax when due.

Sec. 23-55. Tax administrator to determine tax due upon operator’s failure to collect and remit tax; notice and hearing on tax determined.

Sec. 2356. Appeal from determination of tax administrator.

Sec. 23.57. Operator to retain records for three years.

Sec. 23.58. Refunds.

Sec. 23.59. Action by city to collect tax.

Sec. 23.60. Violation of article a misdemeanor; penalties.

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