193.01 Definitions.
193.02 Excise tax on hotel lodging.
193.03 Collection of lodging excise tax.
193.04 Reporting; remittance filing.
193.05 Administrator; rules and regulations.
193.06 Confidential nature of reports.
193.07 Prosecution.
193.08 Interest.
193.99 Penalty.
CROSS REFERENCES
Authority to levy - see Ohio R.C. 5739.02