CHAPTER 193
Excise Tax on Lodgings
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)