231.01 Definitions.
231.02 Rate of tax.
231.03 Exceptions.
231.04 Tax to be separately stated and charged.
231.05 Registration.
231.06 Reporting and remitting.
231.07 Penalties and interest.
231.08 Failure to collect and report tax; determination of Director.
231.09 Appeal.
231.10 Board of Review.
231.11 Records.
231.12 Refunds.
231.13 Actions to collect.
231.14 Moneys received; where credited.
231.99 Penalty.
CROSS REFERENCES
Authority to levy - see Ohio R.C. Sections 5739.08, 5739.09