185.01 Purpose and effective period.
185.02 Definitions.
185.03 Application of lodging tax.
185.04 Transient guest to pay the lodging tax.
185.05 Records inspection and preservation.
185.06 Lodging tax to be separately stated and charged.
185.07 Regulations for filing returns.
185.08 Refund of erroneous payments.
185.09 Failure to report and collect lodging tax; determination by Administrator; fraudulent reports.
185.10 Actions to collect.
185.11 Interest on unpaid lodging tax.
185.12 Rules and regulations; appeals.
185.13 Violations.
185.14 Collection of lodging tax after termination of chapter.
185.99 Penalty.
CROSS REFERENCES
Power to levy - see Ohio R.C. 5739.02(C)