888.01 Purpose.
888.02 Definitions.
888.03 Rate of tax.
888.04 Exemptions.
888.05 Tax-exempt status falsified.
888.06 Tax to be separately stated and charged.
888.07 Registration.
888.08 Records; inspection; destruction.
888.09 Reporting and remitting.
888.10 Penalties and interest.
888.11 Failure to collect and report tax; determination of tax by Auditor.
888.12 Appeal.
888.13 Actions to collect.
888.14 Refunds.
888.15 Moneys received; where credited.
888.16 Discretion vested in Auditor and Law Director as to collection and enforcement.
888.99 Penalty.
CROSS REFERENCES
Authority to levy excise tax - see Ohio R.C. 5739.02
Auditor - see ADM. Ch. 234