Hotel-Motel Tax
1911.01   Definitions.
1911.02   Imposition of tax.
1911.03   Exemptions.
1911.04   Refusal to pay; false evidence of exemption.
1911.05   Transient guest to pay tax.
1911.06   Tax to be separately stated and charged.
1911.07   Registration.
1911.08   Keeping records; inspection; destruction.
1911.09   Reporting and remitting tax.
1911.10   Penalties and interest.
1911.11   Failure to collect and report tax; determination of tax by Commissioner of Taxation and Treasury.
1911.12   Appeal.
1911.13   Actions to collect.
1911.14   Intention of Council.
1911.15   Repeal
1911.99   Penalty.
   Power of City to levy and collect taxes-see CHTR. § 8 (f), (s), (t), (u)
   Power to levy hotel-motel excise tax-see Ohio R.C. 5739.02 (c)
   Defrauding a hostelry-see GEN. OFF. 545.13