Property taxes. Bona fide conservation use property. Equestrian events not considered breach of covenant, §48-5-7.4. HOSPITAL FINANCING AUTHORITY. Sales and use taxes. Exemptions, §48-8-3. HOSPITALS. Income taxes. Exemption of cooperative hospital service organizations, §48-7-25. Rural hospital organizations providing services to underserved areas. Qualified rural hospital organization expenses, tax credit. Contributions for expenses, credit for individuals, §48-7-29.20 (Repealed 12/31/2029). Nonprofit hospitals. Property tax exemption, §48-5-41. Property tax exemption. Nonprofit hospitals, §48-5-41. Rural hospital organizations providing services to underserved areas. Qualified rural hospital organization expenses, income tax credit. Contributions for expenses, credit for individuals, §48-7-29.20 (Repealed 12/31/2029). 413 INDEX HOSPITALS —Cont’d Sales and use taxes. Exemption of nonprofit general or mental hospital, §48-8-3. Taxation. Nonprofit hospitals. Property tax exemption, §48-5-41. HOTEL/MOTEL TAX. Excise tax on rooms, lodging and accommodations, §§48-13-50 to 48-13-63. HOTELS AND OTHER LODGING PLACES. Excise tax on rooms, lodging and accommodations, §§48-13-50 to 48-13-63. Additional nightly tax imposed by innkeeper, proceeds used for transportation purposes, §48-13-50.3. Amount, §48-13-50.3. Collection and remission by innkeeper, §48-13-50.3. Definitions, §48-13-50.3. Exclusive use of proceeds for transportation purposes, §48-13-50.3. Consequence of failure to appropriate proceeds, §48-13-50.3. Exemptions, §48-13-50.3. Imposition, §48-13-50.3. Rulemaking to implement, §48-13-50.3. Applicability of tax provisions, §48-13-57. Assessments, §48-13-53.5. Books and records, §48-13-53.4. Charges for promotion of tourism, conventions and trade shows. Levies on public accommodations, §48-13-51. Charitable trusts or functionally related businesses operating facilities. License fees, business or occupation tax, §48-13-55. Limitation on or applicability of tax levies, §48-13-55. Collection of tax. Deduction of percentage collected to person reporting and paying, §48-13-52. Failure to collect, §48-13-59.