Section
185.01 Definitions
185.02 Rate of tax
185.03 Exemptions
185.04 Tax to be separately stated and charged
185.05 Registration
185.06 Reporting and remitting
185.07 Penalties and interest
185.08 Failure to collect and report tax; determination of tax by Tax Commissioner
185.09 Appeal
185.10 Records
185.11 Refunds
185.12 Actions to collect
185.13 Separability
185.14 Moneys credited to General Fund
185.99 Violations; misdemeanor
Statutory reference:
Power to levy, see R.C. § 5739.02(C)