Hotel Tax
192.01   Definitions.
192.02   Imposition of tax.
192.021   Imposition of tax pursuant to Ohio R.C. 5739.09.
192.03   Transient guest to pay tax.
192.04   Refund of illegal or erroneous payments.
192.05   Required records; inspection and destruction.
192.06   Returns required.
192.07   Liability; assessment and petition for reassessment; penalties.
192.08   Four-year limitation for assessments; exceptions.
192.09   Taxes paid transient guest; false evidence of tax-exempt status.
192.10   Vendor to collect taxes; prohibition against rebates.
192.11   Reports must be filed; fraudulent reports.
192.12   Personal liability of corporate officers or employees.
192.13   Intent of chapter.
192.99   Penalty.
   Authority of Council to levy taxes - see CHTR. § 2.08(12)
   Excise tax on lodgings - see Ohio R.C. 5739.02(C)
   Additional levy authorized - see Ohio R.C. 5739.09