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)