CHAPTER 181
Hotel/Motel Accommodations Tax
181.01   Title.
181.02   Definitions.
181.03   Tax imposed.
181.04   Lessee’s liability for payment.
181.05   Collection.
181.06   Exemptions.
181.07   Registration.
181.08   Reporting and remitting.
181.09   Penalties and interest.
181.10   Failure to collect and report tax; determination of tax by City Treasurer.
181.11   Appeal.
181.12   Board of Review.
181.13   Records.
181.14   Refunds.
181.15   Actions to collect.
181.16   Moneys received, where credited.
181.17   Severability of provisions.
181.99   Penalty.
 
CROSS REFERENCES
Power to levy - see Ohio R.C. 5739.02(C)