886.01 Definitions.
886.02 Imposition of tax and rate.
886.03 Transient guest to pay tax; proof of exemption.
886.04 Refund of illegal or erroneous payments.
886.05 Records; inspection; destruction.
886.06 Returns required; procedure, forfeit for failure to file.
886.07 Liability; assessment; petition for reassessment; surcharges.
886.08 Four-year limitation for assessments; exceptions.
886.09 Tax to be paid by transient guest; false evidence of tax exempt status prohibited.
886.10 Vendor to collect tax; rebate prohibited.
886.11 Return must be filed; procedure in a failure to file.
886.12 Personal liability of corporate officers or employees.
886.13 Regulations.
886.14 Intent.
886.15 Separability.
886.99 Penalty.
CROSS REFERENCES
Excise tax on lodging transactions - see Ohio R.C. 505.56, 5739.01(B), 5739.02
Hotels and restaurants - see Ohio R.C. Ch. 3731