CHAPTER 189
Lodging Tax
189.01    Purpose.
189.02    Definitions.
189.03    Imposition of tax.
189.04    Exemptions.
189.05    False evidence of tax-exempt status.
189.06    Payment by transient guest.
189.07    Statement and charge of tax.
189.08    Registration.
189.09    Records.
189.10    Returns and payment.
189.11    Penalties and interest.
189.12    Failure to collect; assessments; refunds.
189.13    Appeals.
189.14    Collection.
189.15    Collection of tax after termination of chapter.
189.16    Disposition of funds collected.
189.17    Separability.
189.99    Violations; penalty.
 
CROSS REFERENCES
State Authority- see Ohio R.C. 5739.08
City Income Tax - see Ch. 185