Chapter 45D - Gross Receipts Tax On Visitor Related Businesses
- Section 10-45D-1 - Definitions.
- Section 10-45D-10.2 - Filing return and remitting tax--Time for filing and remittance--Extension--Penaltyfor untimely return or remittance.
- Section 10-45D-11 - Repealed.
- Section 10-45D-12 - Application of other laws.
- Section 10-45D-13 - Promulgation of rules--Scope of rules.
- Section 10-45D-2 - Seasonal tax on certain visitor-intensive businesses.
- Section 10-45D-3 - Seasonal tax revenue to be deposited in tourism promotion fund.
- Section 10-45D-4 - Application of seasonal tax on lodging establishments.
- Section 10-45D-5 - Application of seasonal tax on campgrounds.
- Section 10-45D-6 - Application of seasonal tax on visitor attractions.
- Section 10-45D-7 - Application of seasonal tax on spectator events.
- Section 10-45D-8 - Nonprofit organizations exempt.
- Section 10-45D-8.1 - Receipts from nonprofit shooting range exempt.
- Section 10-45D-9 - Administration of seasonal tax.
- Sections 10-45D-10, 10-45D-10.1 - Repealed