Section
894.01 Definitions.
894.02 Rate of tax.
894.03 Exemptions.
894.04 Tax to be separately stated and charged.
894.05 Registration.
894.06 Reporting and remitting.
894.07 Penalties and interest.
894.08 Failure to collect and report tax.
894.09 Appeals.
894.10 Records.
894.11 Refunds.
894.12 Actions to collect.
894.13 Crediting of moneys received.
894.99 Penalty.
CROSS REFERENCES
Hotels - see Ohio R.C. 3731.01 et seq.
Innkeepers - see Ohio R.C. 4721.01 et seq.
Excise tax on lodgings - see Ohio R.C. 5739.01, 5739.09
Defrauding hotels and motels - see GEN. OFF. 642.17