CHAPTER 191
Excise Tax on Lodging
191.01   Definitions.
191.02   Levy.
191.03   Additional levy imposed.
191.04   Collection.
191.05   Collection of additional tax.
191.06   Lodging subject to tax.
191.07   Exemptions.
191.08   Persons and organizations exempt.
191.09   Refusal to pay tax; false information.
191.10   Administration.
191.11   Certificate required for exemption.
191.12   Tax stated and charged separately.
191.13   Transient occupancy certificate.
191.14   Records.
191.15   Return and payment; penalties for nonpayment.
191.16   Tax assessment; notice; hearing.
191.17   Appeals.
191.18   Tax as debt owed; liability.
191.19   Conflict of laws.
191.20   Use of funds.
191.21   Lodge Tax Advisory and Control Board.
191.22   Lodge Tax Special Events Committee. (Repealed)
191.99   Penalty.
CROSS REFERENCES
         Authority to levy - see Ohio R.C. 5739.08, 5739.09