CHAPTER 183
Hotel, Short-Term Rental and Convention Tax
183.01   Definitions.
183.02   Purpose.
183.03   Amount of convention tax.
183.04   Disposition of convention tax funds.
183.05   Amount of hotel and short-term rental tax.
183.06   Tax is Village property.
183.07   Disposition of hotel and short- term rental tax funds.
183.08   Tax to be separately stated and charged.
183.09   Reports and records required and assessment.
183.10   Payment by guests and transient guests.
183.11   Examination of books, records and auditing procedures.
183.12   Unlawful to prohibit inspection.
183.13   Civil and criminal penalties for nonpayment.
183.14   Registration of hotels and short-term rentals.
183.15   Additional rules and regulations.
183.16   Determination of contributions.
183.17   Presumption and exemption.
183.18   Statute of limitations.
183.19   Appeal.
CROSS REFERENCES
See Ohio R.C. Sections 5739.08-09