886.01 Intent and purpose.
886.02 Definitions.
886.03 Imposition of tax.
886.04 Payment of tax; collection; exemption.
886.05 Illegal or erroneous payments; refunds.
886.06 Records of vendor.
886.07 Making and filing returns.
886.08 Failure to remit tax; assessments.
886.09 Time limitation on assessments.
886.10 Refusal by transient guest to pay tax; false evidence of exemption.
886.11 Failure by vendor to collect tax.
886.12 Failure to file return; fraudulent returns.
886.13 Liability of vendor corporations.
886.14 Separability.
886.99 Penalty.
CROSS REFERENCES
Hotels - see Ohio R.C. Ch. 3731
Innkeepers - see Ohio R.C. Ch. 4721
Power to levy - see Ohio R.C. 5739.02(C)
Theft from livery or hostelry - see GEN. OFF. 642.17