CHAPTER 703
Lodging Excise Tax
703.01    Short title.
703.02    Definitions.
703.03    Levy of tax; when collectible; presumption; exceptions.
703.035    Tax increase for invention center.
703.04    Liabilities of vendor and consumer.
703.05    Tax returns; when due; remission of penalties; failure to file; form.
703.06    Assessments; liabilities of vendor.
703.07    Maintenance and inspection of records; assessments.
703.08    Procedure following assessment; appeals.
703.09    Liability of officers and agents.
703.10    Sale of entire business; successor liable for taxes and penalties due.
703.11    Refund of taxes erroneously paid.
703.12    Fund deposit, credit and allocation.
703.13    Convention and Visitors Bureau allocation.
703.14    Distribution of certified copy.
703.15   Additional excise tax for improving, expanding, equipping, financing, or operation a convention center.
 
CROSS REFERENCES
Power to levy tax - see Ohio R.C. 5739.02(C), 5739.024(A)