| § 23-02-010. Short title. |
| § 23-02-020. Purpose. |
| § 23-02-030. Definitions. |
| § 23-02-040. Administration. |
| § 23-02-050. Imposed. |
| § 23-02-060. Exemptions. |
| § 23-02-070. Collection of tax. |
| § 23-02-071. Vendor's license. |
| § 23-02-072. Revocation of license. |
| § 23-02-080. Monthly report. |
| § 23-02-090. Records. |
| § 23-02-100. Failure to pay tax. |
| § 23-02-110. Failure to make return. |
| § 23-02-120. Delinquent payments. |
| § 23-02-123. Lien for occupancy tax; payment; certificate of liens. |
| § 23-02-124. Penalties. |
| § 23-02-130. Confidentiality of return. |
| § 23-02-140. Refunds and credits. |