Ohio Revised Code Search
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Section 4141.241 | Nonprofit organizations as employers.
...e bond required shall be equal to three per cent of the organization's wages paid for employment as defined in section 4141.01 of the Revised Code that would have been taxable had the organization been a subject employer during the four calendar quarters immediately preceding the effective date of the election, or the amount established by the director within the limitation provided in division (C)(2)(c) of this sect... |
Section 4141.33 | Seasonal employment.
...stry. (4) "Significantly" means forty per cent or more of an individual's base period consists of services performed in seasonal employment. (B) Any employer who claims to have seasonal employment in a seasonal industry may file with the director a written application for classification of such employment as seasonal. Whenever in any industry it is customary to operate because of climatic conditions or because of... |
Section 4301.03 | Liquor control commission rules.
...ing beer that contains more than twelve per cent of alcohol by volume, the percentage of alcohol by volume and that the beer is a "high alcohol beer." (F) Uniform rules governing all advertising with reference to the sale of beer and intoxicating liquor throughout the state and advertising upon and in the premises licensed for the sale of beer or intoxicating liquor; (G) Rules restricting and placing conditions... |
Section 4301.13 | Rules for dealing in and distributing and selling bottled wine.
...r to offer to a personal consumer a ten per cent discount off the per-bottle retail sale price on each bottle included in a case of that wine that is offered for sale. (2) As used in division (B)(1) of this section, "case" means not less than six and not more than twelve bottles of wine, which need not be of the same brand, variety, or volume. |
Section 4301.16 | Accounting for moneys received from the sale of liquor.
...(A)(1) All moneys received from the sale of liquor at state liquor stores or otherwise, or arising in the administration of Chapters 4301. and 4303. of the Revised Code, other than from taxes, shall be paid to the division of liquor control subject to division (A)(2) of this section and shall be accounted for and paid over by the division to the treasurer of state as custodian, as provided by section 4301.12 of... |
Section 4301.17 | State liquor stores or agencies.
...the compensation shall not exceed seven per cent of the gross sales made by the agent in any one year. (2) The division shall adopt rules in accordance with Chapter 119. of the Revised Code governing the allocation and equitable distribution of agency store contracts. The division shall comply with the rules when awarding a contract under division (A)(1) of this section. (3) Pursuant to an agency store's contra... |
Section 4301.24 | Rules for manufacturers and wholesale distributors.
... other goods and services exceeds fifty per cent of the total gross receipts of the C or D permit holder at its premises. (2) A manufacturer from giving financial assistance to the holder of a B permit for the purpose of the holder purchasing an ownership interest in the business, existing inventory and equipment, or property of another B permit holder, including, but not limited to, participation in a limited liab... |
Section 4301.244 | Beer not intoxicating liquor.
...Beer, regardless of the per cent of alcohol b y volume, is not intoxicating liquor for purposes of the Revised Code or any rules adopted under it. |
Section 4301.333 | Local option petition contesting a particular location.
...equal in number to at least thirty-five per cent of the total number of votes cast in the precinct for the office of governor at the preceding general election for that office. If the petition is solely for the submission of the question specified in division (B)(2) of section 4301.355 of the Revised Code, the petition shall be signed by fifty electors. The petition shall contain all of the following: (1) A notic... |
Section 4301.334 | Local option petition contesting community facility.
...located equal in number to at least ten per cent of the total number of votes cast in the municipal corporation or unincorporated area of the township in which the community facility is located for the office of governor at the most recent general election for that office and shall contain both of the following: (1) A notice that the petition is for the submission of the question set forth in section 4301.356 of t... |
Section 4301.351 | Election and form of ballots on Sunday sales.
... other goods and services exceeds fifty per cent of the total gross receipts of the permit holder at the premises?" (3) "Shall the sale of wine and mixed beverages, of the same types as may be legally sold in this precinct on other days of the week, be permitted in this ________ for consumption off the premises where sold on Sunday?" (4) "Shall the sale of intoxicating liquor, of the same types as may be legally... |
Section 4301.354 | Election and form of ballots where status of portion of precinct or residence district is inconsistent with remainder - Sunday issues.
...e of food and other goods exceeds fifty per cent of the total gross receipts of the permit holder at the premises, where the status of such Sunday sales as allowed or prohibited is inconsistent with the status of such Sunday sales in the remainder of the precinct?" (3) "Shall the sale of wine and mixed beverages be permitted in a portion of this precinct on Sunday for consumption off the premises where sold, where ... |
Section 4301.52 | Seizure of wine, mixed beverage, or beer upon which tax has not been paid.
...due together with a forfeiture of fifty per cent thereof and the costs incurred in such proceedings and pay the balance to the person in whose possession such forfeited wine, mixed beverage, or beer was found, provided that such seizure and sale shall not relieve any person from fine or imprisonment provided for violation of this chapter and Chapters 4303. and 4305. of the Revised Code. Such sale shall be made in the... |
Section 4301.62 | Opened container of beer or intoxicating liquor prohibited at certain premises.
...individual vendors, not less than fifty per cent of which are retail food establishments or food service operations licensed under Chapter 3717. of the Revised Code; (2) Has an indoor sales floor area of not less than twenty-two thousand square feet; (3) Hosts a farmer's market on each Saturday from April through December. (H)(1) As used in this section, "alcoholic beverage" has the same meaning as in sectio... |
Section 4301.637 | Warning cards as to underage persons and person carrying firearms.
...no alcohol or less than one-half of one per cent of alcohol by volume in any public place, or furnish false information as to name, age, or other identification, you are subject to a fine of up to two hundred fifty dollars or to imprisonment up to thirty days, or both." No person shall be subject to any criminal prosecution or any proceedings before the division or the liquor control commission for failing to displ... |
Section 4303.03 | A-2 permit.
...vered by the permit not to exceed forty per cent of all the wine manufactured and imported; to manufacture, purchase, and import brandy for fortifying purposes; and to sell those products either in glass or container for consumption on the premises where manufactured, in sealed containers for consumption off the premises where manufactured, and to wholesale permit holders under the rules adopted by the division of li... |
Section 4303.031 | A-2f permit.
...ed by the permit shall not exceed forty per cent of all the wine manufactured and imported. (3) Manufacture, purchase, and import brandy for fortifying purposes; (4) Sell products produced under divisions (A)(1) to (3) of this section either in glass or container for consumption on the premises where manufactured, in sealed containers for consumption off the premises where manufactured, and to wholesale permit ho... |
Section 4303.182 | D-6 permit.
... other goods and services exceeds fifty per cent of the total gross receipts of the permit holder at the premises is applicable, the division of liquor control may accept an affidavit from the permit holder to show the proportion of the permit holder's gross receipts derived from the sale of food and other goods and services. If the liquor control commission determines that affidavit to have been false, it shall revo... |
Section 4303.183 | D-7 permit.
...remises where sold. Not less than fifty per cent of the business on the permit premises shall be preparing and serving meals for a consideration in order to qualify for and continue to hold such D-7 permit. The permit premises shall be located in a resort area. "Resort area" means a municipal corporation, township, county, or any combination thereof, which provides entertainment, recreation, and transient housing f... |
Section 4303.27 | Term of permits - out-of state delivery.
...or containing not more than twenty-one per cent of alcohol by volume, or prohibit the holder of an A or B permit from selling or distributing beer or intoxicating liquor to a person at a place outside this state, or prohibit the holder of any such a permit, or an H permit, from delivering any beer or intoxicating liquor so sold from a point in this state to a point outside this state. |
Section 4303.271 | Permit renewal - political subdivision objection.
...of the expired permit. A penalty of ten per cent of the permit fee shall be paid by the permit holder if the application for renewal is not filed at least fifteen days prior to the expiration of the permit. (D)(1) Annually, the tax commissioner shall examine the department of taxation's records for the horse-racing, alcoholic beverage, motor fuel, petroleum activity, sales or use, cigarette, other tobacco products... |
Section 4303.29 | Requirements and restrictions for permit holders.
...tion. Upon the petition of thirty-five per cent of the total number of voters voting in any such precinct for the office of governor at the preceding general election, filed with the board of elections of the county in which such precinct is located not later than ninety days before a general election, the board shall prepare ballots and hold an election at such general election upon the question of allowing s... |
Section 4303.30 | Duplicate permits for additional fixed counters.
...ed dollars or an amount which is twenty per cent of the fee payable for the original permit issued to the same premises, whichever is higher. Application for a duplicate permit may be filed any time during the life of an original permit. The fee for each duplicate permit shall be paid in accordance with section 4303.24 of the Revised Code. |
Section 4305.13 | Issuance of jeopardy assessment.
...he tax, plus a penalty of up to thirty per cent. Upon issuance of a jeopardy assessment under this division, the total amount assessed shall immediately be due and payable unless security is provided pursuant to division (C) of this section. Any assessment issued under this section shall bear interest as prescribed by section 4305.131 of the Revised Code. (B) The commissioner immediately shall file an entry wi... |
Section 4305.131 | Assessment of taxes - penalty.
...ent return. A penalty of up to thirty per cent may be added to the amount of every assessment made under this section. The commissioner may adopt rules providing for the imposition and remission of penalties added to assessments made under this section. The commissioner shall give the party assessed written notice of the assessment in the manner provided in section 5703.37 of the Revised Code. With the notice, th... |