CHAPTER 181
Hotel Transient Guest Tax
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)