CHAPTER 189
Transient Lodging Tax
189.01   Definitions.
189.02   Imposition of tax.
189.03   Transient guest to pay tax.
189.04   Required records; inspection and destruction.
189.05   Returns required.
189.06   Tax paid by transient guest; false evidence of tax-exempt status.
189.07   Vendor to collect tax; prohibition against rebates.
189.08   Reports must be filed; fraudulent reports.
189.09   Personal liability of corporate officers or employees.
189.10   Intent of chapter.
189.99   Penalty.
 
CROSS REFERENCES
Authority to levy - see Ohio R.C. 5739.02, 5739.024
Posting hotel rates - see Ohio R.C. 3731.16