882.01 Definitions.
882.02 Purpose; levy of tax; presumptions.
882.03 Exemptions.
882.04 Refusal to pay tax; fraud.
882.05 Payment of tax; certification of exemption.
882.06 Evidence of payment; operator's fiduciary responsibility; advertising.
882.07 Registration; contents of certificate.
882.08 Records.
882.09 Returns; remittance of tax; confidentiality.
882.10 Delinquency; penalties and interest.
882.11 Estimates by Clerk-Treasurer; hearings.
882.12 Appeals.
882.13 Tax as debt; recovery.
882.14 Use of funds.
882.15 Separability.
882.99 Penalty.
CROSS REFERENCES
Authority to levy - see Ohio R.C. 5739.02(C)
Department of Finance - see ADM. Ch. 236
Earned income tax - see B.R. & T. Ch. 880