§ 114-56. Definitions.

§ 114-57. Imposed.

§ 114-58. Persons liable for tax; extinguishment of liability.

§ 114-59. Collection of tax by operator; receipt to occupant; adoption of rules for collection.

§ 114-60. Unlawful advertising.

§ 114-61. Exemptions.

§ 114-62. Registration of operator; certificate of authority.

§ 114-63. Determination, returns and payments.

§ 114-64. Deficiency or late payment determinations; offsetting of overpayments.

§ 114-65. Determination of tax if no return made; notice of delinquency; liability; refund of overpayments.

§ 114-66. Administration of article.

§ 114-67. Penalty for violation.