Payment of tax

Procedures, §48-13-53. 414 INDEX HOTELS AND OTHER LODGING PLACES —Cont’d Excise tax on rooms, lodging and accommodations —Cont’d Penalties. Failure to collect, §48-13-59. Failure to pay, §48-13-58. Procedure for imposition, payment, collection, etc., §48-13-53. Purchaser of business. Personal liability, §48-13-53.1. Purposes, §48-13-50. Rate of tax, §48-13-51. Records and books, §48-13-53.4. Failure to keep, §48-13-62. Remission of taxes due, §48-13-53.2. Marketplace innkeepers. Responsibilities as to tax, §48-13-50.4. Reports to department of community affairs, §48-13-56. Returns. Extension of time, §48-13-53.3. Failure to furnish, §48-13-61. Failure to pay, §48-13-58. False or fraudulent returns. Punishment, §48-13-60. Forms, §48-13-53.2. Selling of business, §48-13-53.1. Special districts. Creation, §48-13-50.1. Tax provisions applicable, §48-13-57. Unpaid taxes, §48-13-53.6. Violations, §48-13-63. Hotel/motel tax. Excise tax on rooms, lodging and accommodations, §§48-13-50 to 48-13-63. Hotel motel tax performance review board. Creation and composition, §48-13-56.1. Occupation tax or regulatory fee levied by local government. Civil action to enforce, §48-13-9.1. Example of business subject to, §48-13-9. Reports.