705.01 Definitions.
705.02 Levy of tax, rate, exemptions, presumption.
705.03 Liabilities of vendor and consumer.
705.04 Certificate of registration for transient occupancy.
705.05 Returns; due date; remission of penalties; procedure thereon; failure to file; form.
705.06 Assessments; liabilities of vendor and consumer.
705.07 Maintenance and inspection of records; assessments; delinquencies.
705.08 Procedure following assessment.
705.09 Liability of officers and agents.
705.10 Sale of entire business.
705.11 Refund of taxes.
705.12 Intent.
705.13 Capability of vendor’s equipment; vendor’s responsibility for full amount of tax levied.
705.14 Rules and regulations; forms.
705.15 Separability and severability.
705.99 Penalty.
CROSS REFERENCES
Authority to levy - see Ohio R.C. 5739.02, 5739.024