CHAPTER 183
Hotel Room Tax

183.01   Purpose

183.02   Definitions.

183.03   Rate.

183.04   Collection of tax at source.

183.05   Quarterly return.

183.06   Extensions.

183.07   Interest on unpaid tax.

183.08   Penalties on unpaid tax.

183.09   Failure to procure forms.

183.10   Disbursement of receipts of tax collected hereunder.

183.11   Duties and authority of the Director of Finance.

183.12   Taxpayer required to retain record.

183.99   Penalty.

CROSS REFERENCES

      Power to levy- see Ohio R.C. 5739.02 (C)

      Income tax- see ADM. Ch. 181