884.01 Definitions.
884.02 Imposition of tax; purposes.
884.03 Responsibility of guests and vendors; exemptions.
884.04 Refund of illegal or erroneous payments.
884.05 Required records; inspection and destruction of records.
884.06 Returns required; penalty for noncompliance.
884.07 Liability; assessment and petition for reassessment; penalties.
884.08 Four-year limitation for assessments; exceptions.
884.09 Payment by transient guest; false evidence of tax-exempt status.
884.10 Collection of tax by vendor; refunds or rebates prohibited.
884.11 Filing of reports; fraudulent reports.
884.12 Personal liability of corporate officers or employees.
884.13 Intent of chapter.
884.99 Penalty.
CROSS REFERENCES
Hotels - see Ohio R.C. Ch. 3731
Innkeepers - see Ohio R.C. Ch. 4721
Power to levy - see Ohio R.C. 5739.02(c)
Defrauding of hotels - see GEN. OFF. 672.14