CHAPTER 195
Transient Occupancy Tax

195.01   Definitions.

195.02   Rate of tax.

195.03   Exceptions.

195.04   Tax to be separately stated and charged.

195.05   Registration.

195.06   Reporting and remitting.

195.07   Penalties and interest.

195.08   Failure to collect and report tax; determination of Director.

195.09   Appeal.

195.10   Board of Review.

195.11   Records.

195.12   Refunds.

195.13   Actions to collect.

195.14   Moneys received; where credited.

195.99   Penalty.

   CROSS REFERENCES

   Authority to levy - see Ohio R.C. 5739.02