CHAPTER 890
Hotel-Motel Tax
890.01   Definitions.
890.02   Imposition of Tax.
890.03   Transient Guest to Pay Tax.
890.04   Tax to Be Separately Stated and Charged.
890.05   Registration.
890.06   Records; Inspection; Destruction.
890.07   Reporting and Remitting.
890.08   Refunds.
890.09   Duties of the Director of Taxation.
890.10   Investigative Powers of the Director of Taxation; Confidential Information.
890.11   Failure to Collect and Report Tax; Determination by Director of Taxation.
890.12   Board of Review; Appeals.
890.13   Interest and Surcharge.
890.14   Actions to Collect.
890.15   Violations.
890.16   Collection of Tax after Termination.
890.99   Penalty.
   CROSS REFERENCES
   Power to levy - see Ohio R.C. 5739.02(C)
   Department of Taxation - see ADM. Ch. 230 
   Evidence of fraud in theft from livery or hostelry - see GEN. OFF. 672.16