CHAPTER 175
Excise Tax on Lodgings

175.01    Definitions.

175.02    Levy and rate.

175.03    Collection of tax.

175.04    Certificate of registration.

175.05    Rules and regulations for enforcing tax.

175.06    Appeals.

175.07    Returns to be confidential.

175.08    Fund allocation.

175.09    Separability.

175.10    Interest on unpaid tax.

175.11    Penalties on unpaid tax.

175.12    Penalty and interest exceptions.

175.99    Penalty.

CROSS REFERENCES

      Sales tax on accommodations - see Ohio R. C. 505.56, 5739.02

      Department of Taxation - see ADM. Ch. 131

      Motels and motor hotels - see P. & Z. Ch. 1187