Section
884.01 Definitions
884.02 Rate of tax
884.03 Exemptions
884.04 Collection of tax from occupants
884.05 Registration
884.06 Reporting and remitting
884.07 Penalties and interest
884.08 Failure to collect and report tax; determination of tax by Director of Finance and Public Record
884.09 Appeals
884.10 Board of Review
884.11 Records
884.12 Refunds
884.13 Tax as debt; actions to collect
884.14 Credit of moneys received
884.15 Violations
884.99 Penalty
Cross-reference:
Theft from livery or hostelry, see § 672.14
Statutory reference:
Hotels, see R.C. Ch. 3731
Innkeepers, see R.C. Ch. 4721
Power to levy, see R.C. § 5739.02(C)