791.01 Definitions.
791.02 Imposition and rate of tax.
791.03 Exemptions from tax.
791.04 Collection of tax; interest charges.
791.05 Certificates of registration; fee.
791.06 Certificates of registration for temporary amusements.
791.07 Rules and regulations.
791.08 Effective date.
791.09 Confidentiality of information.
791.10 Violations.
791.99 Penalty.
CROSS REFERENCES
Power to tax - see Ohio Const., Art. XVIII, 3; CHTR. Art. II
Establishment and appointment of Tax Administrator - see ADM. 135.01
Safety of crowds attending live entertainment performances - see GEN. OFF. 535.18
Carnivals, circuses and other shows - see B.R. & T. Ch. 707
Dance halls - see B.R. & T. Ch. 715