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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.
Authority to levy - see Ohio R.C. 5739.02, 5739.024
Posting hotel rates - see Ohio R.C. 3731.16