703.01 Definitions.
703.02 Imposition of tax; exemption.
703.03 Transient guest to pay tax; proof of exemption.
703.04 Refund of illegal or erroneous payments.
703.05 Records; inspection; destruction.
703.06 Returns required; procedure; forfeit for failure to file.
703.07 Liability of guest; assessment; petition for reassessment; penalties.
703.08 Four-year limitation for assessments; exceptions.
703.09 Tax to be paid by transient guest; false evidence of tax-exempt status prohibited.
703.10 Operator to collect tax; rebate prohibited.
703.11 Return must be filed; procedure in a failure to file.
703.12 Personal liability of corporate officers or employees.
703.13 Intent.
703.14 Right to appeal.
703.15 Board to establish rules and regulations.
703.16 Authority to hear appeals.
703.17 Returned checks.
703.18 Conflicts of laws.
703.19 Severability.
703.99 Penalty.
CROSS REFERENCES
Power to levy - see Ohio R.C. 5739.02(C)