CHAPTER 185
Transient Lodging Tax
185.01   Intent.
185.02   Purpose.
185.03   Definitions.
184.04   Application of tax.
185.05   Authority to promulgate rules and regulations.
185.06   Records.
185.07   Returns required.
185.08   Refunds.
185.09   Failure to collect and report tax.
185.10   Board to approve regulations and hear appeals; right of appeal.
185.11   Actions to collect.
185.13   Penalty.
185.14   Violations; penalty.
185.15   Limitation of prosecution.
185.16   Unpaid taxes recoverable as other debts.
185.17   Booking agents.
185.18   Allocation of funds.
185.99   Declaration of legislative intent.
CROSS REFERENCES
Authority to levy - see Ohio R.C. 5739.08, 5739.09