Division 1. Business License Tax.

§ 45-8-241. Purpose; license or privilege fee; enforcement; exemption for religious practices.

§ 45-8-241.01. License requirements for door-to-door sales.

Division 2. Lodging Tax.

§ 45-8-241.20. Levy of tax; exemptions or exclusions.

§ 45-8-241.21. Payment and collection of taxes.

§ 45-8-241.22. Tax due dates; gross proceeds statements.

§ 45-8-241.23. Monthly reports of cash and credit businesses.

§ 45-8-241.24. Tax returns, forms, and remittances.

§ 45-8-241.25. Records, books, and accounts.

§ 45-8-241.26. Oaths; perjury.

§ 45-8-241.27. Inspection of reports or returns.

§ 45-8-241.28. Failure to include tax; absorption or refund of tax.

§ 45-8-241.29. Enforcement of collection of taxes; civil suits; special counsel.

§ 45-8-241.30. Application of law and statutes.

§ 45-8-241.31. Charges for collection of taxes; tourism and convention promotion.

Division 3. Tangible Personal Property Rentals.

§ 45-8-241.60. Definitions.

§ 45-8-241.61. Levy of tax; allocation of revenues; non-appliacbility to contracts entered into before May 19, 1992.

§ 45-8-241.62. Exemptions.

§ 45-8-241.63. Monthly installments of taxes; statements of gross proceeds; fines for false statements.

§ 45-8-241.64. Reports of cash or credit leases or rentals.

§ 45-8-241.65. Books and records; violations and penalties.

§ 45-8-241.66. Delinquent taxes; penalty and interest.

§ 45-8-241.67. Implementation and enforcement.