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 Administrator.
185.09 Appeal.
185.10 Refunds.
185.11 Records.
185.12 Actions to collect.
185.13 Separability.
185.14 Moneys credited to General Fund.
185.15 Violations.
185.99 Penalty.
CROSS REFERENCES
Power to levy hotel, motel excise tax - see Ohio R.C. 5739.02(C)