Act 263 of 1974 - EXCISE TAX ON BUSINESS OF PROVIDING ACCOMMODATIONS (141.861 - 141.867)
- Section 141.861 - Definitions.
- Section 141.862 - Excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendment or repeal of ordinance;
- Section 141.863 - Mandatory provisions of ordinance.
- Section 141.864 - Discretionary provisions of ordinance.
- Section 141.865 - Effective date of ordinance.
- Section 141.866 - Taxes cumulative.
- Section 141.867 - Deposit and use of revenues.