§ 20-434. Administration; exemptions; penalties

Latest version.

   A municipality that imposes a hotel rental tax may:

   (1) provide for the administration and collection of the tax;

   (2) provide for additional exemptions from the tax; and

   (3) impose penalties for failure to collect, report, or pay the tax.

HISTORY: An. Code 1957, art. 24, § 9-608(d); 2013, ch. 119, § 2.

                    
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