5739.103 Registration with tax commissioner.

No person shall exercise the privilege of engaging in a business described under division (B)(1) or (2) of section 5739.101 of the Revised Code in a municipal corporation or township that has imposed a tax under that section without first registering with the tax commissioner. The tax commissioner shall prescribe the form of the registration.

Cite as R.C. § 5739.103

History. Effective Date: 06-30-1993