701.01 Definitions.
701.02 Rate of tax.
701.03 Exemptions.
701.04 Tax to be separately stated and charged.
701.05 Registration.
701.06 Reporting and remitting.
701.07 Penalties and interest.
701.08 Failure to collect and report tax; determination of tax by Tax Administrator.
701.09 Appeal
701.10 Refunds.
701.11 Records.
701.12 Actions to collect.
701.13 Separability.
701.14 Moneys credited to General Fund.
701.15 Violations.
701.99 Penalty.
CROSS REFERENCES
Municipal corporations may levy excise tax - see Ohio R.C. 5739.02