171.01 Definitions.
171.02 Rate of tax.
171.03 Exemptions.
171.04 Tax to be separately stated and charged.
171.05 Registration.
171.06 Reporting and remitting.
171.07 Penalties and interest.
171.08 Failure to collect and report tax; determination of tax by City Treasurer.
171.09 Appeal.
171.10 Board of Review.
171.11 Records.
171.12 Refunds.
171.13 Actions to collect.
171.14 Moneys received; where credited.
171.15 Liability.
171.16 Reports must be filed; fraudulent reports.
171.17 Personal liability of corporate officers or employees.
171.99 Penalty.
CROSS REFERENCES
Power to levy - see Ohio R.C. 5739.02(c), 5739.024
Posting motel rates - see Ohio R.C. 3731.16