CHAPTER 185
Transient Guest Tax
 
185.01    Definitions.
185.02    Imposition of tax, allocation of proceeds.
185.03    Transient guest to pay tax.
185.04    Refund of illegal or erroneous payments.
185.05    Records, inspections, destruction.
185.06    Returns required.
185.07    Failure to collect and report tax; assessment by Tax Administrator.
185.071   Interest and penalties.
185.08    Four year limitation for assessments; exceptions.
185.09    Tax paid by transient guest; prohibition against false    evidence of tax-exempt status.
185.10    Vendor to collect tax; prohibition against rebates.
185.11    Failure to file returns; fraudulent returns.
185.12    Personal liability of corporate officers or employees.
185.13    Intent of chapter.
185.99    Penalty.
 
CROSS REFERENCES
Authority to levy - see Ohio R.C. 5739.08, 5739.09