10-45D GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES
CHAPTER 10-45D
GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES
10-45D-1
Definitions.
10-45D-2
Tax on gross receipts of certain visitor-related businesses.
10-45D-3
Tax revenue to be deposited in tourism promotion fund.
10-45D-4
Application of seasonal tax on lodging establishments.
10-45D-5
Application of seasonal tax on campgrounds.
10-45D-6
Application of seasonal tax on visitor attractions.
10-45D-7
Application of seasonal tax on spectator events.
10-45D-8
Nonprofit organizations exempt.
10-45D-8.1
Receipts from nonprofit shooting range exempt.
10-45D-9
Administration by department.
10-45D-10, 10-45D-10.1. Repealed.
10-45D-10.2
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty
for untimely return or remittance.
10-45D-11
Repealed.
10-45D-12
Application of other laws.
10-45D-13
Promulgation of rules.
10-45D-14
Prohibited acts--Misdemeanor or felony.
Title 10