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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 Repealed.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10-45D-11      Repealed.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.

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