CHAPTER 175
Hotel-Motel Tax
175.01   Definitions.
175.02   Imposition of tax.
175.03   Exemptions.
175.04   Refusal to pay; false evidence of tax-exempt status.
175.05   Transient guest to pay tax.
175.06   Tax to be separately stated and charged.
175.07   Registration.
175.08   Records.
175.09   Reporting and remitting.
175.10   Penalties and interest.
175.11   Failure to collect and report tax; determination by Director.
175.12   Appeal; Board of Review.
175.13   Actions to collect.
175.99   Penalty.
 
CROSS REFERENCES
         Authority to levy - see Ohio R.C. 5739.02