CHAPTER 197
Transient Accommodations Tax
197.01   Levy.
197.02   Rate and disbursement.
197.03   Definitions.
197.04   Exemptions; certificate.
197.05   Applicability.
197.06   Collection.
197.07   Use of tax proceeds.
197.08   Registration certificate; contents.
197.09   Filing returns; confidential nature of information.
197.10   Penalty on late returns and unpaid taxes.
197.11   Assessments by Finance Director; hearing.
197.12   Appeals.
197.13   Records; inspection.
197.14   Overpayments.
197.15   Imposition of a tax lien.
197.16   Duty to make and enforce regulations.
197.99   Penalty.
CROSS REFERENCES
   Department of Finance - see CHTR. Sec. 6.01 et seq.
   Limitations on rates of taxation - see CHTR. sec. 15.01
   Municipal Excise Lodging Tax - see Ohio R.C. 5739.08