CHAPTER 882:  HOTEL-MOTEL TAX
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