195.01 Definitions.
195.02 Administrator.
195.03 Hotel.
195.04 Transient guests.
195.05 Vendor.
195.06 Purpose, rate and application of tax.
195.07 Transient guest to pay the tax.
195.08 Records; advertising.
195.09 Returns required.
195.10 Refunds.
195.11 Failure to collect and report tax.
195.12 Appeals.
195.13 Actions to collect.
195.14 Rules and regulations.
195.15 Intent.
195.16 Severability.
195.99 Penalty.
CROSS REFERENCES
Power to levy - see Ohio R.C. 5739.02(c)
Transient guest registration - see BUS. REG. Ch. 779