CHAPTER 195
Excise Tax on Lodgings
Excise Tax on Lodgings
195.01 Definitions.
195.02 Levy and rate.
195.03 Collection of tax.
195.04 Certificate of registration.
195.05 Rules and regulations for enforcing tax.
195.06 Appeals.
195.07 Returns to be confidential; penalty.
195.08 Separability.
195.99 Penalty.
CROSS REFERENCE
Power to levy - see Ohio R.C. 5739.02(C)