Section
882.01 Definitions.
882.02 Levy of three percent tax on rentals.
882.03 Exemptions.
882.04 Refusal to pay tax; false evidence of tax-exempt status.
882.05 Collection of tax by operators.
882.06 Registration; Transient Occupancy Registration Certificate.
882.07 Records.
882.08 Reporting and remitting the tax.
882.09 Penalties and interest.
882.10 Failure to collect and report tax; determination of tax by Director of Finance.
882.11 Appeals.
882.12 Actions to collect.
882.13 Refunds.
882.14 Disbursement of funds.
882.15 Violations.
882.16 Separability.
882.99 Penalty.
CROSS REFERENCES
Hotels - see Ohio R.C. Ch. 3731
Innkeepers - see Ohio R.C. Ch. 4721
Authority to levy - see Ohio R.C. 5739.02(C)
Discrimination by hotels - see GEN. OFF. 620.04
Defrauding of hotels - see GEN. OFF. 672.14