181.01 Definitions.
181.02 Imposition of tax.
181.021 Supplemental tax.
181.03 Exemptions.
181.04 False evidence of tax-exempt status.
181.05 Payment by transient guest.
181.06 Separate statement and charge of tax.
181.07 Registration.
181.08 Records; inspection; destruction.
181.09 Reporting and remitting.
181.10 Penalties and interest.
181.11 Failure to collect and report tax; determination of tax by Commissioners.
181.12 Appeal.
181.13 Actions to collect.
181.14 Disposition of moneys.
181.99 Penalty.
CROSS REFERENCES
Power to levy - see Ohio R.C. 5739.02(C), 5739.024
Posting hotel rates - see Ohio R.C. 3731.16