143.01 Definitions.
143.02 Levy of tax; rate.
143.03 Consumer to pay tax; collection and reporting of tax by vendor.
143.04 Records.
143.05 Monthly returns by vendor; payments.
143.06 Late penalty.
143.07 Sale of entire business; successor liabilities.
143.08 Tax paid by consumer.
143.09 Vendor to collect tax; rebate prohibited.
143.10 Filing reports and returns.
143.11 Lodging tax fund.
143.99 Penalty.
CROSS REFERENCES
Power to levy excise tax - see Ohio R.C. 5739.024
Income tax - see ADM. Ch. 141