CHAPTER 187
Hotel/Motel Tax
187.01   Definitions.
187.02   Imposition of tax.
187.021   Imposition of tax pursuant to Ohio R.C. 5739.024(B).
187.03   Transient guest to pay tax.
187.04   Required records; inspection and destruction.
187.05   Returns required.
187.06   Refund of illegal or erroneous payments.
187.07   Liability; assessment and petition for reassessment; penalties.
187.08   Four-year limitation for assessments; exceptions.
187.09   Taxes paid transient guest; false evidence of tax-exempt.
187.10   Vendor to collect taxes; prohibition against rebates.
187.11   Reports must be filed; fraudulent reports.
187.12   Personal liability of corporate officers or employees.
187.13   Intent of chapter.
187.99   Penalty.