CHAPTER 165
Hotel-Motel Tax
165.01    Definitions.
165.02   Rate of tax.
165.03   Exemptions.
165.04   False evidence of tax-exempt status.
165.05   Tax to be separately stated and charged.
165.06   Registration.
165.07   Records, inspections, destruction.
165.08   Reporting and remitting.
165.09   Penalties and interest.
165.10   Failure to collect and report; determination of tax by Director of Finance.
165.11   Appeal.
165.12   Actions to collect.
165.13   Refunds.
165.14   Deposit of moneys.
165.15   Separability.
165.99   Penalty.
CROSS REFERENCES
      Levy of taxes by ordinance - see CHTR. §2.13(3)
      Excise tax on lodgings - see Ohio R.C. 5739.02(C)