Legal Documents of Rocky Top

Chapter 5. Room Occupancy Tax

• § 5-501 Definitions.
• § 5-502 Tax levied.
• § 5-503 Collection of tax.
• § 5-504 Tax to be remitted to recorder.
• § 5-505 Tax not to be assumed by operator.
• § 5-506 Failure to collect, remit, or pay tax.
• § 5-507 Records to be kept.
• § 5-508 Supplemental powers, duties, and remedies of recorder and taxpayers.
• § 5-509 Disposition by city of tax proceeds.
• § 5-510 Tax is in addition to all others.