CHAPTER 193 – TRANSIENT OCCUPANCY TAX
193.01   Intent of Tax
193.02   Definitions
193.03   Purpose, Rate and Application of Tax
193.031   Expansion of Levy; Additional Purpose for Tax – Repealed
193.04   Transient Guest to Pay the Tax
193.05   Records Inspection and Preservation
193.06   Tax to be Separately Stated and Charged
193.07   Regulations for Filing Returns
193.08   Refunds
193.09   Failure to Collect and Report Tax; Determination by Administrator
193.10   Appeals
193.11   Actions to Collect
193.12   Interest on Unpaid Tax
193.121   Booking Agents
193.13   Penalties on Unpaid Tax
193.14   Rules and Regulations
193.99   Penalty
Statutory reference:
   Authority to impose tax, RC Ch. 5739