192.01 Definitions.
192.02 Imposition of tax.
192.03 Transient guest to pay tax.
192.04 Refund of illegal or erroneous payments.
192.05 Required records: inspection and destruction.
192.06 Returns required.
192.07 Liability: assessment and petition for reassessment; penalties.
192.08 Four-year limitation for assessments; exceptions.
192.09 Tax paid transient guest; false evidence of tax-exempt status.
192.10 Vendor to collect tax; prohibition against rebates.
192.11 Reports must be filed: fraudulent reports.
192.12 Personal liability of corporate officers or employees.
192.13 Intent of chapter.
192.99 Penalty.
CROSS REFERENCES
Power to levy - see Ohio R.C. 5739.02(C)
Tax limitations - see CHTR § 8.02