§ 48-13-50. Purpose

§ 48-13-50.1. Creation of special districts

§ 48-13-50.2. Definitions

§ 48-13-51. County and municipal levies on public accommodations charges for promotion of tourism, conventions, and trade shows

§ 48-13-52. Allowance of percentage of tax collected as deduction to person reporting and paying tax; effect of delinquent payments; rate

§ 48-13-53. Procedures

§ 48-13-53.1. Innkeepers; selling or quitting business; withholding of purchase money by purchaser; liability of purchaser for failure to withhold purchase money

§ 48-13-53.2. Innkeepers and taxes

§ 48-13-53.3. Taxes; extensions and returns; failure of innkeeper to make return and pay required tax

§ 48-13-53.4. Records and books

§ 48-13-53.5. Assessments

§ 48-13-53.6. Unpaid tax

§ 48-13-54. Lodge operated under jurisdiction of Department of Natural Resources or other state authority; collection and remittance of tax; use of funds

§ 48-13-55. Facility operated by charitable trust or functionally related business; license fees; limitation on or applicability of tax levies

§ 48-13-56. Annual report to Department of Community Affairs

§ 48-13-56.1. Hotel Motel Tax Performance Review Board; composition; appointments; investigations of complaints; expenses of members

§ 48-13-57. Provisions applying to taxes

§ 48-13-58. Penalties added to tax for failure to pay

§ 48-13-58.1. Criminal penalties for failure to make return or pay taxes.

§ 48-13-59. Failure to collect taxes; punishment

§ 48-13-60. Unlawful returns; punishment

§ 48-13-61. Failure to furnish return; punishment

§ 48-13-62. Failure to keep and open records; punishment

§ 48-13-63. Other violations; punishment