CHAPTER 39:  TAXATION
Section
General Provisions
   39.01   Telephone exchange tax
Sales Tax
   39.10   Title
   39.11   Purpose of revenues; term of tax
   39.12   Definitions
   39.13   Subsisting state permits
   39.14   Tax rate; sales subject to tax
   39.15   Exemptions
   39.16   Tax due; returns; records
   39.17   Payment of tax; brackets
   39.18   Tax constitutes debt
   39.19   Classification of taxpayers
   39.20   Vendors duty to collect tax
   39.21   Returns and remittances; discounts
   39.22   Interest and penalties; delinquency
   39.23   Waiver of interest and penalties
   39.24   Erroneous payments; claim for refund
   39.25   Fraudulent returns
   39.26   Records confidential
   39.27   Amendments
   39.28   Tax in addition to other taxes
Excise Tax
   39.40   Title
   39.41   Purpose of revenues
   39.42   Definitions
   39.43   Excise tax on personal property levied
   39.44   Exemptions
   39.45   Due and payable; returns; payment
   39.46   Tax constitutes debt
   39.47   Collection of tax by retailer or vendor
   39.48   Revoking permits
   39.49   Remunerative deductions allowed vendors or retailers of other states
   39.50   Interest and penalties; delinquency
   39.51   Waiver of interest and penalties
   39.52   Erroneous payments; claim for refund
   39.53   Fraudulent records
   39.54   Records confidential
   39.55   Classification of taxpayers
   39.56   Subsisting state permits
   39.57   Tax provisions cumulative
Low Income Housing Tax Credit
   39.65   Purpose
   39.66   Definitions
   39.67   Evaluation criteria
   39.68   Comments to OHFA
   39.69   Recommendations for approval or disapproval of application
   39.70   Procedure for resolution recommending approval or disapproval of application
   39.71   Compliance with other laws
Hotel Tax
   39.80   Effective date
   39.81   Definitions
   39.82   Imposition of tax; exemptions
   39.83   Records to be kept
   39.84   Returns
   39.85   Payment of tax
   39.86   Assessment and determination of tax
   39.87   Refunds
   39.88   Notices
   39.89   Remedies exclusive
   39.90   Proceeding to recover tax
   39.91   General powers of the Tax Collector
   39.92   Administration of oaths and compelling testimony
   39.93   Discount; delinquent taxes
   39.94   Interest and penalties
   39.95   Confidential records
   39.96   Amendments
   39.97   Provisions cumulative
   39.98   Purpose of revenues
 
   39.99   Penalty
Cross-reference:
   Alcoholic beverage tax, see §§ 110.55 et seq.
   911 emergency telephone fee, see §§ 97.15 et seq.