Motel/Hotel Excise Tax
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.
Posting hotel rates - see Ohio R.C. 3731.16
Power to levy - see Ohio R.C. 5739.02(C)