182.01 Definitions.
182.02 Levy of tax; rate.
182.03 Consumer to pay tax; collection and reporting of tax by vendor.
182.04 Records.
182.05 Monthly return by vendor, payments.
182.06 Late penalty.
182.07 Sale of entire business; successor liabilities.
182.08 Tax paid by consumer.
182.09 Vendor to collect tax; rebate prohibited.
182.10 Filing reports and returns.
182.11 Lodging Tax Fund.
182.99 Penalty.
CROSS REFERENCES
Power to levy excise tax - see Ohio R.C. 5739.08
Income tax - see ADM. Ch. 181