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795.02 Levy of tax.
795.03 Collection of tax.
795.04 Certificates of registration; fee.
795.05 Rules and regulations.
795.07 Confidentiality of returns.
Power to tax - see Ohio Const., Art. XVIII, § 3; CHTR. Art. II; Ohio R.C. 5739.02(C)
Establishment and appointment of Tax Administrator - see ADM. 135.01
Prima-facie evidence of fraud in theft from livery or hostelry - see GEN. OFF. 541.17