181.01 Purpose, rate and imposition.
181.02 Definitions.
181.03 Transient guest to pay the tax.
181.04 Exemptions to tax.
181.05 Records; advertising.
181.06 Returns required; procedure.
181.07 Registration of hotels and transient accommodations.
181.08 Failure to collect and report tax.
181.09 Authority to examine records; refusal to produce records.
181.10 Appeals.
181.11 Disbursement of funds.
181.12 Intent.
181.13 Severability.
181.14 Examples.
181.99 Penalty.
CROSS REFERENCES
Power to levy - see Ohio R.C. 5739.02(C)