Ohio Revised Code Search

...s plus sixty-five one-hundredths of one per cent of the estimated project cost through June 30, 2026, and a nonrefundable application fee of one hundred dollars plus two-tenths of one per cent of the estimated project cost on and after July 1, 2026, except that the total fee shall not exceed fifteen thousand dollars through June 30, 2026, and five thousand dollars on and after July 1, 2026. The fee shall be paid at t...

...stributed as follows: (1) Thirty-five per cent shall be charged to the policies written in that year; (2) Forty per cent to the policies written in the preceding year; (3) Ten per cent to the policies written in the second year preceding; (4) Ten per cent to the policies written in the third year preceding; (5) Five per cent to the policies written in the fourth year preceding. (B) Such payments made in t...

...ivalent to at least three-tenths of one per cent of the total, annual average, and normalized kilowatt-hour sales of the electric distribution utility during the preceding three calendar years to customers in this state. An energy efficiency program may include a combined heat and power system placed into service or retrofitted on or after the effective date of the amendment of this section by S.B. 315 of the 129th g...

...s are equal to or less than twenty-five per cent of the annual greenhouse gas emissions from the production of electricity in the United States for calendar year 2022; (b) Tax year 2029. (8) "Internal Revenue Code" means the Internal Revenue Code as of the effective date of this amendment. (B)(1) Tangible personal property of a qualified energy project using renewable energy resources is exempt from taxation...

...g the completion period will exceed ten per cent of the estimated development costs reported under division (B)(3) of this section; (7) If the applicant is an insurance company that is not the property owner, the amount of the insurance company's capital contribution to the development and the date on which it was or will be made; (8) Evidence that the project will not be completed unless the applicant receives...

...r than beer, containing one-half of one per cent or more of alcohol by volume which are fit to use for beverage purposes, from whatever source and by whatever process produced, by whatever name called, and whether they are medicated, proprietary, or patented. "Intoxicating liquor" and "liquor" include cider and alcohol, and all solids and confections which contain one-half of one per cent or more of alcohol by volume...

...tioned to this state exceed twenty-five per cent of the qualifying Ohio net operating loss carryforward. (9) "Amortizable amount" means: (a) If the qualifying taxpayer's other net deferred tax items apportioned to this state is equal to or greater than zero, eight per cent of the sum of the qualifying taxpayer's disallowed Ohio net operating loss carryforward and the qualifying taxpayer's other net deferred tax ite...

... its occupancy rate had been ninety-two per cent that year. (C)(1) An ICF/IID's fair rental value is the product of the following: (a) The sum of the following: (i) The ICF/IID's depreciated current asset value as determined under division (C)(2) of this section; (ii) The ICF/IID's land value as determined under division (C)(10) of this section. (b) Eleven per cent. (2) An ICF/IID's depreciated current as...

...be listed and assessed at twenty-three per cent of its true value in money for tax year 2005 and at the percentage of such true value specified in division (G) of this section for tax year 2006 and each tax year thereafter. (F) All manufacturing equipment as defined in section 5711.16 of the Revised Code shall be listed and assessed at the following percentage of its true value in money: (1) For all such prope...

... one state; and (b) Has at least nine per cent of its deposits in this state as of the last day of June prior to the beginning of the tax year. (16) "Real property owned" and "tangible personal property owned" mean real and tangible personal property, respectively, on which the taxpayer may claim depreciation for federal income tax purposes, or to which the taxpayer holds legal title and on which no other per...

... (C)(1) The greater of one hundred ten per cent of the seller's actual cost or thirty per cent of the seller's retail price of the merchandise and seventy per cent of the seller's retail price of the services to be provided under a preneed cemetery merchandise and services contract shall remain intact as a fund and held in a preneed cemetery merchandise and services trust until the death of the person for whose bene...

...usand dollars or more shall reserve ten per cent of its gross income until its regular reserve equals four per cent of its total risk assets. Once the credit union has regular reserves equal to four per cent of its total risk assets, it shall reserve five per cent of its gross income until its regular reserve equals six per cent of its total risk assets. (2) A credit union in operation for less than four years or ha...

...of the court shall transmit thirty-five per cent of all additional court costs collected pursuant to this division during a month on or before the twenty-third day of the following month to the state treasury of which ninety-seven per cent shall be credited to the drug law enforcement fund created under section 5502.68 of the Revised Code and the remaining three per cent s...

...dred forty-seven ten-thousandths of one per cent; (b) On the next two million dollars, nine thousand nine hundred eighty-two ten-thousandths of one per cent; (c) On the next two million dollars, seven thousand nine hundred eighty-six ten-thousandths of one per cent; (d) On all further sums, one thousand nine hundred ninety-six ten-thousandths of one per cent. (2) For settlement dates or any lawful extension o...

... addition to the commission of eighteen per cent retained by each permit holder as provided in section 3769.08 of the Revised Code, each permit holder shall retain an additional amount equal to four per cent of the total of all moneys wagered on each racing day on all wagering pools other than win, place, and show, of which amount retained an amount equal to three per cent of the total of all moneys wagered on each r...

...is or any other state worth twenty-five per cent more than the sum loaned thereon, exclusive of buildings, unless such buildings are insured in some company authorized to do business in this state, and the policy is transferred to the company making the investment; or, in lieu of transferring such policies, the mortgagee may purchase a policy or policies of mortgage protection insurance, payable to the mortgage...

...a specified portion, up to seventy-five per cent, of the assessed value of tangible personal property first used in business at the project site as a result of the agreement. If an exemption for inventory is specifically granted in the agreement pursuant to this division, the exemption applies to inventory required to be listed pursuant to sections 5711.15 and 5711.16 of the Revised Code, except that, in the instance...

... directly or indirectly more than fifty per cent. If a parcel sells for less than the amount described in division (A)(2) of this section, the officer conducting the sale shall require the buyer to complete an affidavit stating that the buyer is not the owner of record immediately prior to the judgment of foreclosure or a member of the specified class of parties connected to that owner, and the affidavit shall become...

...of the Revised Code. (24) "Threshold per cent" means, in the case of a school district or joint vocational school district, two per cent for fiscal year 2012 and four per cent for fiscal years 2013 and thereafter. In the case of a local taxing unit or public library that receives the proceeds of a tax levied under section 5705.23 of the Revised Code, "threshold per cent" means two per cent for calendar year 2011, ...

...g the rural business growth fund. Sixty per cent of a fund's eligible investment authority shall be comprised of credit-eligible capital contributions. (F) "Full-time equivalent employee" means the quotient obtained by dividing the total number of hours for which employees were compensated for employment over the preceding twelve-month period by two thousand eighty. (G) "Growth investment" means any capital or ...

... fund that fails to: (a) Invest fifty per cent of its eligible investment authority in growth investments within one year of the closing date; and (b) Invest one hundred per cent of its eligible investment authority in growth investments in this state within two years of the closing date. (2) The credit eligible contribution was made in a program two rural business growth fund that fails to: (a) Invest twenty...

...eds an amount equal to one-tenth of one per cent of its tax valuation, except as provided in divisions (G) and (H) of this section and in division (D) of section 3313.372 of the Revised Code, or as prescribed in section 3318.052 or 3318.44 of the Revised Code, or as provided in division (J) of this section. (B) Except as provided in divisions (E), (F), and (I) of this section, a school district shall not incur net...

...terials in all languages spoken by five per cent or more of the students enrolled in the school; (4) Provide child care services for parents attending the meeting; (5) Provide parents, students, teachers, nonteaching employees, and community members with the opportunity to speak at the meeting; (6) Comply with section 149.43 of the Revised Code. In preparing for the public information hearing, the board o...

...Each teacher shall contribute a certain per cent of the teacher's earned compensation, except that the per cent shall be not greater than fourteen per cent of the teacher's compensation. The per cent shall be as follows: (1) For compensation earned not later than June 30, 2013, ten per cent; (2) For compensation earned on or after July 1, 2013, but not later than June 30, 2014, eleven per cent; (3) For compensatio...

... annual basis and shall be such uniform per cent of the respective premiums specified in the policy for each policy year, excluding any extra premiums charged because of impairments or special hazards, that the present value, at the date of issue of the policy, of all such adjusted premiums is equal to the sum of the following: (1) The then present value of the future guaranteed benefits provided for by the policy; ...