CHAPTER 193
Transient Occupancy Excise Tax
Transient Occupancy Excise Tax
193.01 Definitions.
193.02 Rate of tax.
193.03 Exemptions.
193.04 Separately stated and charged.
193.05 Registration.
193.06 Reporting and remitting.
193.07 Penalties and interest.
193.08 Failure to collect and report tax.
193.09 Appeal.
193.10 Records.
193.11 Refunds.
193.12 Actions to collect.
193.13 Distributing/crediting of moneys received.
193.99 Penalty.
CROSS REFERENCES
Authority to levy - see Ohio R. C. 5739.02(C), 5739.024
Posting hotel rates - see Ohio R. C. 3731.16