§ 4.72.010. Title of chapter provisions.

§ 4.72.020. Definitions.

§ 4.72.030. Interpretation of language.

§ 4.72.040. Imposition of tax—Amount.

§ 4.72.050. Payment.

§ 4.72.060. Exemptions—Designated.

§ 4.72.070. Exemptions—Claim requirements.

§ 4.72.080. Collection—Operator's duties.

§ 4.72.090. Recordkeeping requirements.

§ 4.72.100. Operator—Registration required.

§ 4.72.110. Registration certificate—Posting.

§ 4.72.120. Registration certificate—Contents.

§ 4.72.130. Tax return required monthly.

§ 4.72.140. Payment remitted with return.

§ 4.72.150. Tax held in trust.

§ 4.72.160. Late payment—Penalty.

§ 4.72.170. Late payment—Continued delinquency penalty.

§ 4.72.180. Nonpayment due to fraud—Penalty.

§ 4.72.190. Late payment—Interest imposed.

§ 4.72.200. Penalties merged with tax.

§ 4.72.210. Failure to collect and report tax—Amount determined by tax collector.

§ 4.72.220. Determination by tax collector—Notice required.

§ 4.72.230. Application for hearing on amount assessed.

§ 4.72.240. Hearing on amount assessed—Notice.

§ 4.72.250. Appeal from tax collector determination—Filing.

§ 4.72.260. Appeal hearing—Notice.

§ 4.72.270. Appeal hearing—Appointment of referee.

§ 4.72.280. Appeal hearing—Compensation of referee.

§ 4.72.290. Appeal hearing—Conduct.

§ 4.72.300. Appeal hearing—Final determination.

§ 4.72.310. Refunds—Claim filing requirements.

§ 4.72.320. Refunds—Credited to operator when.

§ 4.72.330. Refunds—Paid to operator when.

§ 4.72.340. Refunds—Paid to guests when.

§ 4.72.350. Refunds—Written records required.

§ 4.72.360. Tax deemed debt to county.

§ 4.72.370. Collected tax deemed debt by operator.

§ 4.72.380. Actions to collect authorized when.

§ 4.72.390. Acts deemed misdemeanors designated.

§ 4.72.400. Violation—Penalty.

§ 4.72.410. Reference to chapter or statutes.

§ 4.72.420. Severability.

§ 4.72.430. Ratification of Prior Tax.