Ohio Revised Code
Chapter 5739 | Sales Tax
Section 5739.081 | Tax Return Information Provided to Convention and Visitors' Bureau.

Effective: October 29, 2018
Latest Legislation: House Bill 18 - 132nd General Assembly
A county auditor, the fiscal officer of a municipal corporation, or an employee of either shall, upon request, provide to the executive director of a convention and visitors' bureau operating in the county the tax return information of a hotel subject to a lodging tax levied by the county or municipal corporation pursuant to section 5739.08 or 5739.09 of the Revised Code.

Structure Ohio Revised Code

Ohio Revised Code

Title 57 | Taxation

Chapter 5739 | Sales Tax

Section 5739.01 | Sales Tax Definitions.

Section 5739.011 | Exemptions for Manufacturing.

Section 5739.012 | Taxation of Bundled Transactions.

Section 5739.02 | Levy of Sales Tax - Purpose - Rate - Exemptions.

Section 5739.021 | Additional Sales Tax Levied by County.

Section 5739.022 | Repealing Emergency Permissive Tax.

Section 5739.023 | Transit Authority Tax Levy.

Section 5739.025 | Computation; Audits; Sale of a Fractional Ownership Program Aircraft.

Section 5739.026 | County Sales Tax for Specific Purposes.

Section 5739.027 | Tax on Watercraft or Outboard Motor Purchased by Nonresident.

Section 5739.028 | Reducing Tax for Transit Purposes - Increasing Tax for Constructing or Renovating Sports Facility.

Section 5739.029 | Nonresident Consumer Motor Vehicle Sales Tax.

Section 5739.0210 | Retail Sales Tax on Manufactured or Mobile Home.

Section 5739.03 | Consumer to Pay Tax - Report of Tax - Exemption Certificates.

Section 5739.031 | Direct Payment Permits.

Section 5739.032 | Permit Holder Tax Payments by Electronic Funds Transfer.

Section 5739.033 | Location of Sale.

Section 5739.034 | Telecommunications Services Definitions.

Section 5739.04 | Notification of Change in County or Transit Authority Boundaries.

Section 5739.05 | Powers and Duties of Tax Commissioner - Payment by Vendor on Predetermined Basis.

Section 5739.051 | Medicaid Health Insuring Corporation; Direct Payments; Returns.

Section 5739.06 | Monetary Allowance Granted Under Streamlined Sales and Use Tax Agreement.

Section 5739.061 | Vendor Compensation for Complying With Origin Based Sourcing Requirements.

Section 5739.07 | Vendor or Consumer Refunds.

Section 5739.071 | Partial Refund for Providers of Electronic Information Services.

Section 5739.072 | Refund May Be Applied in Satisfaction of Debt Due State.

Section 5739.08 | Municipal or Township Excise Lodging Taxes.

Section 5739.081 | Tax Return Information Provided to Convention and Visitors' Bureau.

Section 5739.09 | Administration and Allocation of Lodging Tax.

Section 5739.091 | Expansion of Definition of Hotel.

Section 5739.092 | Use of Funds Distributed to Convention and Visitors' Bureau.

Section 5739.10 | Excise Tax on Vendor's Receipts.

Section 5739.101 | Declaration of Resort Area.

Section 5739.102 | Remitting Tax - Resort Area Excise Tax Fund.

Section 5739.103 | Registration With Tax Commissioner.

Section 5739.104 | Refunds.

Section 5739.11 | Records Open to Inspection - Exemption Certificate.

Section 5739.12 | Monthly Return by Vendor - Reconciliation Return.

Section 5739.121 | Bad Debt Deduction.

Section 5739.122 | Vendor Tax Payments by Electronic Funds Transfer.

Section 5739.124 | Returns of Taxpayers Using Electronic Funds Transfer.

Section 5739.13 | Liability of Vendor and Consumer - Assessment - Petition for Reassessment - Penalties - Appeal - Judgment - Execution.

Section 5739.131 | Service of Process or Notice to Nonresident.

Section 5739.132 | Interest on Unpaid Tax, Fee, or Charge; Interest on Refund.

Section 5739.133 | Penalties for Failure to Remit - Preassessment Interest.

Section 5739.14 | Sale of Entire Business - Successor Liable for Taxes and Penalties Due.

Section 5739.15 | Jeopardy Assessment.

Section 5739.16 | Four-Year Limitation for Assessments - Exceptions.

Section 5739.17 | Vendor's License.

Section 5739.18 | System for Issuing Vendor's Licenses.

Section 5739.19 | Revocation of License.

Section 5739.21 | Crediting of Funds.

Section 5739.211 | Use and Allocation of County Sales Tax Funds.

Section 5739.213 | Payments From Tourism Development District.

Section 5739.26 | Tax Paid by Consumer - Prohibition Against False Certificates.

Section 5739.29 | Vendor to Collect Tax - Prohibition Against Rebate.

Section 5739.30 | Return or Report Must Be Filed - Prohibitions - Actions by Tax Commissioner.

Section 5739.31 | Vendor or Transient Vendor's License - Prohibitions Upon License Suspension.

Section 5739.32 | Withholding Tax Funds to Insure Compliance by Local Officials.

Section 5739.33 | Personal Liability for Tax.

Section 5739.34 | No Preememption.

Section 5739.35 | Delegation of Investigative Powers.

Section 5739.36 | Report of Tax Revenue by Industry Classification.

Section 5739.99 | Penalty.