745.01 Definitions.
745.02 Imposition of tax; exemption.
745.03 Transient guest to pay tax; proof of exemption.
745.04 Refund of illegal or erroneous payments.
745.05 Records; inspection; destruction; annual audit.
745.06 Returns required; procedure; forfeit for failure to file.
745.07 Liability of vendor; assessment; penalties.
745.08 Four-year limitation for assessment; exceptions.
745.09 Tax to be paid by transient guest; false evidence of tax-exempt status prohibited.
745.10 Vendor to collect tax; rebate prohibited.
745.11 Return must be filed; procedure in a failure to file.
745.12 Personal liability of corporate officers or employees.
745.13 Intent.
CROSS REFERENCES
Authority to levy - see Ohio R.C. 5739.02(c)