Rule Chapter: 42.14
	Chapter Title: LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX

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	42.14 : LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX

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Rule No. Rule Title Latest Version Effective Date Subchapter 1 Registration and Permits 42.14.101 DEFINITIONS 2/12/2022 42.14.102 WHO MUST PAY THE TAX TRANS 11/27/2010 42.14.103 EXEMPT LODGING FACILITIES TRANS 11/27/2010 42.14.104 EXEMPT LODGING SALES TRANS 11/27/2010 42.14.105 COMBINED CHARGE FOR SERVICES TRANS 11/27/2010 42.14.106 REGISTRATION AND PERMIT 2/12/2022 42.14.107 COLLECTING, REPORTING, AND PAYING THE TAX TRANS 11/27/2010 42.14.108 PENALTIES AND INTEREST TRANS 11/27/2010 42.14.109 RECORDS REQUIRED - AUDIT TRANS 11/27/2010 42.14.110 FAILURE TO FURNISH REQUESTED INFORMATION TRANS 11/27/2010 42.14.111 SUMMARY REPORT REQUIRED REP 11/27/2010 42.14.112 FORMULA REP 12/17/1999 42.14.113 SEASONAL REGISTRATION AND PERMIT 2/12/2022 Subchapter 2 Collection, Reporting, and Payment Requirements for the Seller 42.14.202 COMBINED CHARGE FOR SERVICES; DEPARTMENT INSPECTION OF RECORDS 2/12/2022 42.14.203 COLLECTING, REPORTING, AND PAYING THE TAX 2/12/2022 42.14.204 PENALTIES AND INTEREST 11/11/2016 42.14.205 APPLICATION OF TAX PAYMENT 2/12/2022 42.14.206 RECORDS REQUIRED - AUDIT REP 2/12/2022 42.14.207 FAILURE TO FURNISH REQUESTED INFORMATION REP 2/12/2022 Subchapter 3 Taxable and Nontaxable Transactions for the User 42.14.302 WHO MUST PAY THE TAX REP 2/12/2022 42.14.303 EXEMPT ACCOMMODATIONS AND ACCOMMODATIONS SALES 2/12/2022 42.14.304 EXEMPT LODGING SALES REP 2/12/2022 Subchapter 10 Registration and Permits 42.14.1001 DEFINITIONS REP 2/12/2022 42.14.1002 REGISTRATION AND PERMIT FOR RENTAL VEHICLES SALES AND USE TAX 2/12/2022 42.14.1003 SEASONAL REGISTRATION AND PERMIT 2/12/2022 Subchapter 11 Collection, Reporting, and Payment Requirements for the Seller 42.14.1101 WHO MUST COLLECT THE TAX FROM THE USER AND FILE RETURNS REP 2/12/2022 42.14.1102 QUARTERLY RETURNS AND PAYMENTS 2/12/2022 42.14.1103 COMBINED TAX RETURN 11/27/2010 42.14.1104 FAILURE TO FURNISH REQUESTED INFORMATION 11/27/2010 42.14.1105 RECORDS REQUIRED - AUDIT 2/12/2022 42.14.1106 PENALTIES AND INTEREST 11/27/2010 Subchapter 12 Taxable and Nontaxable Transactions for the User 42.14.1201 RENTAL VEHICLES SALES SUBJECT TO THE TAX 2/12/2022 42.14.1202 EXEMPT RENTAL VEHICLE SALES 2/12/2022