10-45D-1 Definitions. 10-45D-2 Tax on gross receipts of certain visitor-related businesses. 10-45D-2.1 Gross receipts excludes tax imposed by chapters 10-45, 10-45D, 10-52, and 10-52A. 10-45D-3 Tax revenue to be deposited in tourism promotion fund. 10-45D-4 Lodging establishments. 10-45D-5 Campgrounds. 10-45D-6 Visitor attractions. 10-45D-7 Spectator events. 10-45D-8 Nonprofit organizations exempt. 10-45D-8.1 Receipts from nonprofit shooting range exempt. 10-45D-9 Administration by department. 10-45D-10, 10-45D-10.1. Repealed. 10-45D-10.2 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance. 10-45D-11 Repealed. 10-45D-12 Application of other laws. 10-45D-13 Promulgation of rules. 10-45D-14 Prohibited acts--Misdemeanor or felony.