Ohio Revised Code Search

... greater of twenty-five dollars or five per cent of the amount of the payment required to be remitted; (2) For the second or any subsequent return period the dealer fails to remit taxes electronically, the greater of fifty dollars or ten per cent of the amount of the payment required to be remitted. The penalty imposed under division (C) of this section is in addition to any other penalty imposed under this cha...

...charge not exceeding the greater of ten per cent of the person's tax liability for that month or fifty dollars. The tax commissioner may remit all or a portion of the additional charge and may adopt rules relating to the remission of all or a portion of the charge. If any person required by this chapter to file reports or pay the taxes, interest, or additional charge levied by this chapter fails to file the report...

...unt of the taxes so paid on ninety-five per cent of the water. This division applies only to motor fuel that contains at least nine per cent water, by volume. (C) A person claiming reimbursement under this section shall file with the tax commissioner an application for refund within one year from the date of purchase, stating the quantity of fuel used for the refundable purposes in division (A) or (B) of this sectio...

... interest that is less than one hundred per cent of the program aircraft, the tax charged on the transaction shall be eight hundred dollars multiplied by a fraction, the numerator of which is the percentage of ownership or possession in the aircraft being purchased in the transaction, and the denominator of which is one hundred per cent. (2) Notwithstanding any other provision of law to the contrary, the tax calcula...

... 19, 1995, greater than one-half of one per cent on every retail sale made in the territory of the transit authority. The board of county commissioners of the most populous county in the territory of a regional transit authority levying a tax to which this section applies may adopt a resolution not later than one hundred eighty days after July 19, 1995, proposing to reduce the rate of such a tax and to increase b...

...tronic information services twenty-five per cent of the tax it pays pursuant to this chapter or Chapter 5741. of the Revised Code on purchases made on or after July 1, 1993, of computers, computer peripherals, software, telecommunications equipment, and similar tangible personal property, primarily used to acquire, process, or store information for use by business customers or to transmit or disseminate such informat...

...editing to the general revenue fund one per cent to cover the costs of administering the excise tax. If a person liable for the tax fails to file a return or pay the tax as required under this section and the rules of the tax commissioner, the person shall pay an additional charge of the greater of fifty dollars or ten per cent of the tax due for the return period. The additional charge shall be considered revenue a...

...d to a discount of three-fourths of one per cent of the amount shown to be due on the return. The amount of the discount on the basis of sales other than the sales, including leases, of motor vehicles shall not exceed seven hundred fifty dollars per vendor's license for each month covered by the return. (2) A vendor that has selected a certified service provider as its agent shall not be entitled to the discount if...

...or each of the first two failures, five per cent of the amount required to be reported on the report or return; (b) For the third and any subsequent failure, ten per cent of the amount required to be reported on the report or return. (2) The charges authorized under division (C)(1) of this section are in addition to any other charge or penalty authorized under this chapter, and shall be considered as revenue arisin...

...or each of the first two failures, five per cent of the amount required to be reported on the report or return; (b) For the third and any subsequent failure, ten per cent of the amount required to be reported on the report or return. (2) The charges authorized under division (C)(1) of this section are in addition to any other charge or penalty authorized under this chapter, and shall be considered as revenue arisin...

...d Code, an amount equal to ninety-eight per cent of the remainder collected; (b) To the local excise tax administrative fund, which is hereby created in the state treasury, an amount equal to two per cent of such remainder, for use by the tax commissioner in defraying costs incurred in administering the tax. On or before the tenth day of each month, the tax commissioner shall distribute the amount credited to t...

...d Code, an amount equal to ninety-eight per cent of the remainder collected; (b) To the local excise tax administrative fund, which is hereby created in the state treasury, an amount equal to two per cent of such remainder, for use by the tax commissioner in defraying costs incurred in administering the tax. On or before the tenth day of each month, the tax commissioner shall distribute the amount credited to the...

...a discount equal to two and five-tenths per cent of the amount shown on the return to be due. (B) Any person who fails to timely file the return and make payment of taxes as required under this section, section 5743.62, or section 5743.63 of the Revised Code may be required to pay an additional charge not exceeding the greater of fifty dollars or ten per cent of the tax due. Any additional charge imposed under thi...

...porting taxpayer owning at least eighty per cent of the issued and outstanding common stock of one or more insurance companies or public utilities, except an electric company, a combined company, or a telephone company, or owning at least twenty-five per cent of the issued and outstanding common stock of one or more financial institutions, receipts received by the reporting taxpayer from such utilities, insurance com...

... shall credit ninety-eight and one-half per cent of such remittances to the municipal income tax fund, which is hereby created in the state treasury, and credit the remainder to the municipal income tax administrative fund, which is hereby created in the state treasury. (B) Any taxpayer that has been granted an extension for filing a federal income tax return shall automatically receive an extension for filing the...

... case of a trust owning at least eighty per cent of the issued and outstanding common stock of one or more insurance companies or public utilities, except an electric company and a combined company, and, for tax years 2005 and thereafter, a telephone company, or owning at least twenty-five per cent of the issued and outstanding common stock of one or more financial institutions, receipts received by the trust from su...

...an amount equal to three and one-eighth per cent for calendar year 2025, after the effective date of this amendment, and two and three-quarters per cent for calendar year 2026 and thereafter of the payment from each lottery prize award payment that is of an amount for which reporting to the internal revenue service of the amount is required by section 6041 of the Internal Revenue Code, as amended. (2) On or before ...

...nings at a rate of three and one-eighth per cent for calendar year 2025, after the effective date of this amendment, and two and three-quarters per cent for calendar year 2026 and thereafter of the amount won. A person's amount of winnings from casino gaming shall be determined each time the person exchanges amounts won in tokens, chips, casino credit, or other prepaid representations of value for cash or a cash equi...

...award at a rate of three and one-eighth per cent for calendar year 2025, after the effective date of this amendment, and two and three-quarters per cent for calendar year 2026 and thereafter of the amount won. The video lottery sales agent shall issue, to a person from whose prize award an amount has been deducted or withheld, a receipt for the amount deducted and withheld, and also shall obtain from the person addit...

...taxpayer's taxable year at least twenty per cent of the equity voting rights of a section 5747.212 entity shall apportion any income, including gain or loss, realized from each sale, exchange, or other disposition of a debt or equity interest in that entity as prescribed in this section. For such purposes, in lieu of using the method prescribed by sections 5747.20 and 5747.21 of the Revised Code, the investor shall a...

...centage of the balance that is the same per cent that the revised estimate of the county's total entitlement certified in June under division (A)(2) of this section is of the sum of such revised estimates of the total entitlements for all counties. (3) During each of the first six months of each year, the payments made to each county shall be adjusted as follows: (a) If the county received an overpayment during...

...ts for tax year 2017 is at least thirty per cent less than the total taxable value of eligible power plants for tax year 2016. (b) "Eligible power plant" means a power plant that is subject to the requirements of 10 C.F.R. part 73. (c) "Total taxable value of eligible power plants" of an eligible taxing district means the total taxable value of the taxable property of eligible power plants apportioned to the dist...

... a population that is less than fifteen per cent of the total population of the county. In such a county, the legislative authorities or boards of township trustees of two or more participating political subdivisions, which together have a population residing in the county that is a majority of the total population of the county, each may adopt a resolution to exclude the approval otherwise required of the legislativ...

...ounded to the nearest one-fourth of one per cent. The commissioner's certification applies only to the board's proposal to levy an income tax at the election for which the board requested the certification. If the board intends to submit a proposal to levy an income tax at any other election, it shall request another certification for that election in the manner prescribed in this division. (B)(1) Upon the receipt ...

... greater of twenty-five dollars or five per cent of the amount of the payment that was required to be remitted; (b) For the third and any subsequent tax periods the person so fails, the greater of fifty dollars or ten per cent of the amount of the payment that was required to be remitted. (2) The penalty imposed under division (C)(1) of this section is in addition to any other penalty imposed under this chapter and...