Ohio Revised Code Search

...e, or league of a professional athletic association or of a national collegiate athletic association division I intercollegiate sport or where there is occurring an athletic competition at which cash prizes are awarded to individuals or teams; (h) Any establishment operating as a massage parlor, massage spa, alternative health clinic, or similar entity by persons who do not hold a valid license from the state medic...

...nd accreted amounts from, including any profit made on the sale, exchange, or other disposition of, the obligations shall at all times be free from taxation, direct or indirect, within the state. (R) This section applies only with respect to obligations issued and delivered prior to September 30, 2000.

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within this state.

... than a warehouseperson's lien, or any profit to be derived from its sale. All the taxable property, except investments and other taxable intangible property yielding income, of a person for whose benefit property is held in trust shall be returned by the trustee, and if any beneficiary of such a trust is a person under a legal disability residing in this state, and for whom there is no other fiduciary in this...

...inancing of the project, and income and profit from the investment of the proceeds of water development revenue bonds or of any revenues. (P) "Public roads" includes all public highways, roads, and streets in the state whether maintained by the state or a county, municipal corporation, township, or other political subdivision. (Q) "Public utility facilities" includes tracks, pipes, mains, conduits, cables, wires, t...

...of the Revised Code, without purpose of profit to any private member or individual, but organized for the purpose of the cultivation and performance of instrumental music, the promotion of the arts, or to maintain a symphony orchestra, the board of education of any school district in such city or the educational service center governing board serving such county, or both, may pay the symphony association, counc...

...r the financing thereof, any income and profit from the investment of the proceeds of bonds or of any revenues, any fees and charges received by or on behalf of an issuer for the services of or commitments by the issuer, and moneys received in repayment of and for interest on any loan made or purchased by an issuer, moneys received by an issuer upon the sale of any bonds of the issuer under section 902.04 of the Revi...

... trust, limited or general partnership, association, or other business entity. (F) "Affiliated person" means a person who is described by any of the following: (1) Controls, is controlled by, or is under common control with, a seller; (2) Owns, controls, or holds, with the power to vote, ten per cent or more of the outstanding voting securities of a seller; (3) Has, in common with the seller, one or more part...

...ver organized and whether operating for profit or not for profit, including a financial institution organized, chartered, or holding a license authorizing operation under the laws of this state, any other state, the United States, or any other country, or the parent or subsidiary of any of the foregoing. (B) "Covered entity" means a business that accesses, maintains, communicates, or processes personal information o...

...operty or on the property of a cemetery association. The Ohio history connection shall not sell, mortgage, transfer, or dispose of historical or archaeological sites to which it has title and in which the state has monetary interest except by action of the general assembly. Money or fines paid to the Ohio history connection under section 155.99 of the Revised Code shall be expended by the Ohio history connection ...

... including a newspaper, magazine, press association, news agency, or wire service, a radio or television station, or a similar medium, for the purpose of gathering, processing, transmitting, compiling, editing, or disseminating information for the general public. (10) Upon a request made by a victim, victim's attorney, or victim's representative, as that term is used in section 2930.02 of the Revised Code, a publi...

...eceipts of the state representing gross profit on the sale of spirituous liquor as referred to in division (B)(4) of section 4310.10 of the Revised Code. (U) "Regional economic development entity" means an entity that is under contract with the director to administer a loan program under this chapter in a particular area of this state. (V) "Eligible advanced energy project" means an eligible project that is an "a...

...anking corporation or savings and loan association subject to regulation by the division of financial institutions, or is a public utility corporation subject to regulation by the public utilities commission, the division of securities shall immediately, upon receipt of the filing required under division (A) of this section, furnish a copy of the filing to the regulatory body having jurisdiction over the offeror o...

... of a national or affiliated securities association or to any corporation whose articles or regulations provide by specific reference to this section that this section does not apply to the corporation and its equity securities. (G) The division of securities, pursuant to Chapter 119. of the Revised Code, may adopt reasonable rules to define terms used in this section and types of conduct or practices which the div...

... and that is not formed for the private profit of any person. (C) "Church property" means property that is described as being exempt from taxation under division (A)(2) of section 5709.07 of the Revised Code and that the county auditor has entered on the exempt list compiled under section 5713.07 of the Revised Code. (D) "Municipal executive" means the mayor, city manager, or other chief executive officer of th...

... the laws governing any profession, for profit are carried on, by a trustee or trustees for the benefit and profit of such person or persons as are or may become the holders of transferable shares of beneficial interest in the trust estate. A business trust shall not be construed to include, and this chapter does not apply to, real estate investment trusts as defined in Chapter 1747. of the Revised Code and trusts en...

...business that a private corporation for profit organized under the laws of this state may not legally transact, nor does anything in this section grant to any such trust any power or authorize any action specifically denied by the terms or operation of its trust instrument.

...llowing, or any nonhospital, charitable association, group, institution, organization, or society that is not organized and not operated for profit and that satisfies all of the following: (a) It distributes consumer goods or perishable food, directly or indirectly, to individuals in need. (b) It does not charge or accept any form of compensation from the individuals in need for the distribution of the consumer g...

...plicant's previous history, record, and association that is sufficient to establish that the applicant is a charitable organization, and a copy of a determination letter that is issued by the Internal Revenue Service and states that the organization is tax exempt under subsection 501(a) and described in subsection 501(c)(3), 501(c)(4), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19) of the Internal Revenue Code; (...

...eeds" is not limited to the net gain or profit realized from the offense. "Proceeds" does not include property, including money or other means of exchange, if all of the following apply to that property: (i) It is held under clear title by a law enforcement agency. (ii) It is used or may be used to purchase contraband for the purpose of investigating any drug abuse offense, as defined in section 2925.01 of the Revi...

...ent standards developed by the national association for sport and physical education for physical education in grades kindergarten through twelve or shall adopt its own standards for physical education in those grades and revise and update them periodically. The department shall employ a full-time physical education coordinator to provide guidance and technical assistance to districts, community schools, and STEM ...

...t falls; and that is operated by a for-profit corporation shall cease to be subject to any regulation under Chapter 3332. of the Revised Code but shall continue to be subject to the provisions for approval of degree programs set forth in Chapter 1713. of the Revised Code, including approval of any additional associate, baccalaureate, or master's degree programs offered by the institution.

... cultural heritage; and (b) Is not for profit and whose net earnings may not lawfully inure to the benefit of any private shareholder, member, or individual. (2) Any arts or cultural councils that satisfy the requirement of division (A)(1)(b) of this section. (B) "Arts or cultural heritage" includes, but is not limited to, literature, theater, music, dance, ballet, painting, sculpture, photography, motion pictures...

...e financing of the facility; income and profit from the investment of the proceeds of convention facilities authority revenue bonds or of any revenues; contributions of the proceeds of a tax levied pursuant to division (C) of section 5739.09 of the Revised Code; and moneys transmitted to the authority pursuant to division (B) of section 5739.211 and division (B) of section 5741.031 of the Revised Code. (H) "Public ...

...rust, partnership, limited partnership, association, person, or group of persons issued a permit under this chapter to conduct a racing meeting, other than the holder of a permit issued for a racing meeting at a county fair or an independent fair. (D) "Simulcast host" has the same meaning as in section 3769.089 of the Revised Code. (E) "Satellite facility" means any facility that is approved by the state racing com...