195.01 Purpose.
195.02 Definitions.
195.03 Imposition of tax.
195.04 Exemptions.
195.05 Tax money is City property.
195.06 Vendor and transient guest liability.
195.07 Required records; inspection, assessment and appeal.
195.08 Retention of records.
195.09 Remittance of tax money; report required.
195.10 Delinquent filing; penalty.
195.11 Tax paid transient guest; false evidence of tax-exempt status.
195.12 Vendor to collect tax; prohibition against rebates.
195.13 Reports must be filed; fraudulent returns.
195.15 City Auditor to promulgate rules and regulations.
195.16 Four-year limitation for assessments; exceptions.
195.99 Penalty.
CROSS REFERENCES
Sales tax on accommodations - see Ohio R. C. 505.56, 5739.02