183.01 Definitions.
183.02 Imposition of tax.
183.03 Payment of tax.
183.04 Tax to be separately stated and charged.
183.05 Transient occupancy registration certificates.
183.06 Records; inspection.
183.07 Manner of filing returns.
183.08 Refunds.
183.09 Duties of the Tax Commissioner.
183.10 Investigative powers of Tax Commissioner; confidential information.
183.11 Failure to collect and report tax; determination by Tax Commissioner.
183.12 Board of Review.
183.13 Interest and surcharge.
183.14 Actions to collect; time limitations.
183.15 Violations.
183.16 Collection of tax after termination.
183.99 Penalty.
CROSS REFERENCES
Taxation - see CHTR. Art. VIII
Excise tax on lodging- see Ohio R.C. 5739.08, 5739.09
Establishment of position of Tax Commissioner - see ADM. 135.15(a)