195.01 Definitions.
195.02 Imposition of tax and rate.
195.03 Transient guest to pay tax; proof of exemption.
195.04 Refund of illegal or erroneous payments.
195.05 Records; inspections; destruction.
195.06 Returns required; procedure; forfeit for failure to file.
195.07 Liability of guest; assessment; petition for reassessment; surcharges.
195.08 Four-year limitation for assessments; exceptions.
195.09 Tax to be paid by transient guest; false evidence of tax exempt status prohibited.
195.10 Vendor to collect tax; rebate prohibited.
195.11 Return must be filed; procedure in a failure to file.
195.12 Personal liability of corporate officers or employees.
195.13 Intent.
195.14 Separability.
195.99 Penalty.
CROSS REFERENCES
Excise tax on lodging transactions - see Ohio R.C. 505.56, 5739.01(B), 5739.02(C)
Hotels and restaurants - see Ohio R.C. Ch. 3731