195.01 Definitions.
195.02 Imposition of tax.
195.03 Transient guest to pay tax.
195.04 Refund of erroneous payments.
195.05 Required records; inspection and destruction.
195.06 Returns required.
195.07 Liability; assessment and petition for reassessment; penalties.
195.08 Four-year limitation for assessments; exceptions.
195.09 Tax paid by transient guest; false evidence of tax-exempt status.
195.10 Vendor to collect tax; prohibition against rebates.
195.11 Reports must be filed; fraudulent reports.
195.12 Personal liability of corporate officers or employees.
195.13 City Finance Director to promulgate rules and regulations.
195.99 Penalty.
CROSS REFERENCES
Authority to levy - see Ohio R.C. 5739.02(C), 5739.024
Posting hotel rates - see Ohio R.C. 3731.16