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.