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197.02 Levy of tax; rate.
197.03 Consumer to pay tax; collection and reporting of tax by vendor.
197.05 Monthly return by vendor; payments.
197.06 Late penalty.
197.07 Sale of entire business; successor liabilities.
197.08 Tax paid by consumer.
197.09 Vendor to collect tax; rebate prohibited.
197.10 Filing reports and returns.
197.11 268 Hotel/Motel Excise Tax Fund.
Power to levy - see Ohio R.C. 5739.08, 5739.09