193.01 Definitions.
193.02 Imposition of tax.
193.03 Transient guest to pay tax.
193.04 Refund of illegal or erroneous payments.
193.05 Records: inspection and retention.
193.06 Monthly returns required; exception.
193.07 Liability of hotel and transient guest; assessment; petition for reassessment; penalties.
193.08 Four year limitation for assessments; exceptions.
193.09 Tax paid by transient guest; prohibition against false evidence of tax-exempt status.
193.10 Vendor to collect tax; prohibitions against rebates.
193.11 Reports must be filed; prohibitions against fraudulent reports.
193.12 Personal liability of corporate officers and/or employees.
193.13 Intent of chapter.
193.99 Penalty.
CROSS REFERENCES
Power to levy - see Ohio R.C. 5739.02 (C)