183.01 Definitions.
183.02 Levy of tax; when collectable; exemptions; presumption.
183.03 Liabilities of vendor and consumer; certificate for exemption.
183.04 Returns; remission of penalties; failure to file; form.
183.05 Assessments; liabilities of vendor and consumer.
183.06 Maintenance and inspection of records; assessments.
183.07 Procedure following assessment; appeals.
183.08 Liability of officers and agents.
183.09 Sale of entire business; successor liable for taxes and penalties due.
183.10 Refund of taxes illegally or erroneously paid.
183.11 Examples.
183.12 Distribution of tax.
CROSS REFERENCES
Posting hotel rates - see Ohio R.C. 3731.16
Power to levy - see Ohio R.C. 5739.02(C)