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.
143.12 Grant eligibility criteria.
143.13 Evaluation criteria.
143.14 Prohibitions.
143.15 Unallocated funds.
143.16 Budget variances.
143.99 Penalty.
CROSS REFERENCES
Power to levy excise tax - see Ohio R.C. 5739.024
Income tax - see ADM. Ch. 141