EXCISE TAX ON BUSINESS OF PROVIDING ACCOMMODATIONS
- Section 141.861 - Definitions
- Section 141.862 - County excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendment or repeal of ordinance; tax rate; increase subject to vote of electors in compliance with state constitution and subsection (1)
- Section 141.862a - Local unit of government excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendment or repeal of ordinance; tax rate; subject to vote of electors in compliance with state constitution and subsection (1)
- Section 141.863 - Mandatory provisions of ordinance
- Section 141.864 - Discretionary provisions of ordinance
- Section 141.865 - Effective date of ordinance
- Section 141.866 - Excise taxes cumulative
- Section 141.867 - Deposit and use of revenues