CHAPTER 193
Hotel and Motel Tax
193.01    Definitions.
193.02    Rate of tax.
193.03    Exemptions.
193.04    Prohibition against false evidence.
193.05    Tax to be separately stated and charged.
193.06    Registration.
193.07    Records inspection and destruction.
193.08    Reporting and remitting.
193.09    Failure to collect and report tax; determination of tax by Director.
193.10    Personal liability of officers.
193.11    Appeal.
193.12    Actions to collect.
193.13    Refunds.
193.14    Separability.
193.15    Delinquency.
 
CROSS REFERENCES
Power to levy- see Ohio R.C. 5739.02(C)
Board of Review - see ADM. 191.15 et seq.