CHAPTER 195
Excise Tax on Hotel Accommodations
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