702.01 Definitions.
702.02 Imposition of tax; allocation of proceeds.
702.03 Transient guest to pay tax.
702.04 Refund of illegal or erroneous payments.
702.05 Records, inspections, destruction.
702.06 Returns required.
702.07 Failure to collect and report tax; assessment by Auditor.
702.071 Interest and penalties.
702.08 Four year limitation for assessments; exceptions.
702.09 Tax paid by transient guest; false evidence of tax-exempt status.
702.10 Vendor to collect tax; rebates prohibited.
702.11 Failure to file returns; fraudulent returns.
702.12 Personal liability of corporate officers or employees.
702.13 Intent of chapter.
702.99 Penalty.
CROSS REFERENCES
Power to levy - see Ohio R.C. 5739.02(c)