Chapter 237D

§237D-1 Definitions for the Transient Accommodations Tax

§237D-2 Transient accommodations tax rates and who pays

§237D-2.5 County hotel tax rules and how they are run

§237D-3 Exemptions from the Transient Accommodations Tax

§237D-4 Registering your short-term rental or timeshare business

§237D-4.5 Registration for transient accommodations brokers, travel agencies, and tour packagers

§237D-6 When to file and pay transient accommodations tax

§237D-6.5 How transient accommodations tax payments are made and distributed

§237D-7 Annual return

§237D-7.5 Reporting federal tax changes to the state

§237D-8.5 Rules for third parties who collect transient accommodation rent

§237D-8.6 Filing a yearly tax reconciliation for transient accommodations

§237D-9 What happens if you don't file a tax return

§237D-10 Getting back money you overpaid on this tax

§237D-11 How to appeal a tax assessment

§237D-12 Keeping business records for tax checks

§237D-13 Tax return confidentiality and destruction

§237D-14 How the state can collect unpaid taxes and stop operations

§237D-15 How the transient accommodations tax applies

§237D-16 Who enforces this tax law and how rules are made