CHAPTER 195
Hotel - Motel Tax
195.01    Definitions.
195.02    Tax established; exceptions.
195.03    Payment by transient guest; certificate of exemption.
195.04    Refund of illegal or erroneous payments.
195.05    Required records; inspection and destruction.
195.06    Vendor to file returns; tax commissioner's powers.
195.07    Liability; assessment notice; reassessment petition; fee; payment.
195.08    Four-year limitation for assessments; exceptions.
195.09    Nonpayment and false information by transient guest.
195.10    Vendor to collect tax; prohibition against rebates.
195.11    Report filing; fraudulent reports; failure to file reports; security to be paid.
195.12    Personal liability of corporate officers or employees.
195.13    Purpose to levy 3% excise tax.
195.99    Penalty.
 
CROSS REFERENCES
      Guests to register - see Ohio R.C. 3503.31
      False registration - see Ohio R.C. 3731.17
      Power to levy excise tax - see Ohio R.C. 5739.02(c)