894.01 Definitions.
894.02 Levy of tax; presumption of liability.
894.03 Payment and collection of tax; exemptions.
894.04 Refund of illegal or erroneous payments.
894.05 Records; inspection; destruction.
894.06 Returns required.
894.07 Liability of hotel and transient guest; assessment; petition for reassessment; penalties.
894.08 Four-year limitation for assessments; exceptions.
894.09 Refusal to pay tax; false evidence of exemption.
894.10 Failure to collect tax; rebates.
894.11 Filing of reports; fraudulent reports.
894.12 Personal liability of corporate officers or employees.
894.13 Intent of chapter; interpretation.
894.99 Penalty.
CROSS REFERENCES
Hotels - see Ohio R.C. 3731.01 et seq.
Innkeepers - see Ohio R.C. 4721.01 et seq.
Authority to levy - see Ohio R.C. 5739.02(C), 5739.024(B)
Defrauding hotels - see GEN. OFF. 642.17