CHAPTER 793
Transient Occupancy Tax
793.01   Purpose.
793.02   Definitions.
793.03   Rate of tax.
793.04   Imposition of tax.
793.05   Exemptions.
793.06   Tax to be separately stated and charged.
793.07   Registration.
793.08   Reporting and remitting.
793.09   Penalties and interest.
793.10   Failure to collect and report tax.
793.11   Appeal.
793.12   Records.
793.13   Refunds.
793.14   Actions to collect.
793.15   Disposition of moneys collected.
 
793.99   Penalty.
   CROSS REFERENCES
   General taxing power - see CHTR. Art. II, Sec. 11
   Guests to register - see Ohio R.C. 3503.31
   Hotels - see Ohio R.C. Ch. 3731
   Innkeepers - see Ohio R.C. Ch. 4721
   Power to levy - see Ohio R.C. 5739.02(c)