191.01 Definitions.
191.02 Levy.
191.03 Additional levy imposed.
191.04 Collection.
191.05 Collection of additional tax.
191.06 Lodging subject to tax.
191.07 Exemptions.
191.08 Persons and organizations exempt.
191.09 Refusal to pay tax; false information.
191.10 Administration.
191.11 Certificate required for exemption.
191.12 Tax stated and charged separately.
191.13 Transient occupancy certificate.
191.14 Records.
191.15 Return and payment; penalties for nonpayment.
191.16 Tax assessment; notice; hearing.
191.17 Appeals.
191.18 Tax as debt owed; liability.
191.19 Conflict of laws.
191.20 Use of funds.
191.21 Lodge Tax Advisory and Control Board.
191.22 Lodge Tax Special Events Committee. (Repealed)
191.99 Penalty.
CROSS REFERENCES
Authority to levy - see Ohio R.C. 5739.08, 5739.09