185.01 Definitions.
185.02 Rate of tax.
185.03 Exemptions.
185.04 Prohibition against false evidence of tax-exempt status.
185.05 Tax to be separately stated and charged.
185.06 Registration.
185.07 Records, inspection, destruction.
185.08 Reporting and remitting.
185.09 Penalties and interest.
185.10 Failure to collect and report tax, determination of tax by Director of Finance.
185.11 Appeal.
185.12 Actions to collect.
185.13 Refunds.
185.14 Monies received; where credited.
185.99 Penalty.
CROSS REFERENCES
Authority to levy - see Ohio R.C. 5737.08, 5737.09