896.01 Definitions.
896.02 Imposition and use of tax.
896.03 Reserved.
896.04 Tax paid by transient guest; false evidence of tax exempt status.
896.05 Required records; inspection and destruction.
896.06 Returns required.
896.07 Liability.
896.08 Assessment of tax and petition for reassessment of tax.
896.09 Four year limitation for assessment of tax; exceptions.
896.10 Refund of erroneous payments.
896.11 Required records; inspection and destruction.
896.12 Collection of unpaid excise tax.
896.13 Vendor to collect tax; prohibition against rebates.
896.14 Reports must be filed; fraudulent reports.
896.15 Personal liability of corporate officers or employees.
896.99 Penalty.
CROSS REFERENCES
Hotels - see Ohio R.C. Ch. 3731
Innkeepers - see Ohio R.C. Ch. 4721
Hotel and motel excise tax - see Ohio R.C. 5739.024
Tax Administrator - see ADM. Ch. 246
Defrauding hostelry - see GEN. OFF. 642.17
Motels, motor hotels and hotels - see P. & Z. Ch. 1215