CHAPTER 181
Transient Occupancy Tax
181.01    Definitions.
181.02   Rate of tax.
181.03   Exemptions.
181.04   Tax to be separately stated and charged.
181.05   Registration.
181.06   Reporting and remitting.
181.07   Penalties and interest.
181.08   Failure to collect and report tax; determination of tax by City Treasurer.
181.09   Appeal.
181.10   Refunds.
181.11   Records.
181.12   Actions to collect.
181.13   Separability.
181.14   Allocation of transient occupancy tax between funds.
181.15   Violations.
181.99   Penalty.
CROSS REFERENCES
      Power to levy hotel, motel excise tax - see Ohio R.C. 5739.02(C)
      Duties of Tax Commissioner - see ADM. 171.08, 173.03