Ohio Revised Code Search

...pon it, levy a tax of not more than two per cent on every retail sale in the county of food and beverages to be consumed on the premises where sold to pay the expenses of administering the tax and to provide revenues for the county general fund. Such resolution shall direct the board of elections to submit the question of levying the tax to the electors of the county at the next primary or general election in the cou...

...t any such penalty shall not exceed ten per cent of the amount of tax due and the rate at which interest accrues shall not exceed the rate per annum required under section 5703.47 of the Revised Code. (C) A tax levied under this section shall remain in effect for the period of time specified in the resolution or ordinance levying the tax, but not for a longer period than forty years. (D) A tax levied under thi...

...signed by the owners of at least twenty per cent of the collective number of parcels of real property and businesses that are subject to development charge agreements. (B) The board of directors of the district shall organize and hold a meeting to consider the petition not later than forty-five days after it is filed. The board shall notify each owner of property or a business that is subject to a development charg...

... the genetic testing show a ninety-nine per cent or greater probability that the alleged father is the natural father of the child, the administrative officer of the agency shall issue an administrative order that the alleged father is the father of the child who is the subject of the proceeding. (2) If identical siblings are named as the alleged father under division (A)(1) of this section, the administrative offic...

...amount as recalculated is more than ten per cent greater than or more than ten per cent less than the amount of child support required to be paid pursuant to the existing child support order, the deviation from the recalculated amount that would be required to be paid under the schedule and the applicable worksheet shall be considered by the court as a change of circumstance substantial enough to require a modificati...

...f current support equal at least twenty per cent of the current support payment. (B) A court or administrative hearing officer may consider evidence of household expenditures, income variables, extraordinary health care issues, and other reasons for a deviation from the twenty per cent presumption.

...ollowing time limits: (A) Seventy-five per cent of all of the actions shall be completed within six months after the date of initial filing; (B) Ninety per cent of all of the actions shall be completed within twelve months after the date of initial filing.

... treasurer on estate tax duplicates two per cent of the amount collected and reported that year in excess of refunds distributed, for the use of the general fund of the county. (B) On settlement semiannually with the county auditor, the county treasurer shall be allowed as fees on all cigarette license moneys collected by the treasurer one-half per cent on the amount received, to be paid upon the warrant of the aud...

...s parcel have been reduced by the 2-1/2 per cent tax reduction for residences occupied by the owner but the property is not a residence occupied by the owner, the owner must notify the county auditor's office not later than March 31 of the year following the year for which the taxes are due. Failure to do so may result in the owner being convicted of a fourth degree misdemeanor, which is punishable by imprisonment up...

...Revised Code, not to exceed thirty-five per cent; (iii) The effective tax rate used to calculate the taxes charged against the property for the current year, where "effective tax rate" is defined as in section 323.08 of the Revised Code; (iv) The quantity equal to one minus the sum of the percentage reductions in taxes received by the property for the current tax year under section 319.302 of the Revised Code a...

...me tax fund, and an amount equal to two per cent of the amount by which taxes were reduced, which shall be credited upon receipt to the county general fund as a payment to the county auditor and treasurer for the costs of administering the exemption provided under sections 323.151 to 323.159 of the Revised Code. (B) On or before the second Monday in September of each year, the county treasurer shall certify to the...

...tal compensation of an additional fifty per cent of the annual compensation calculated under division (A) of this section and section 325.18 of the Revised Code in each calendar year in which the office of the coroner satisfies all of the following: (1) The office operates as a regional forensic pathology examination referral center, and the operation generates coroner's laboratory fund income, for purposes of sect...

...ulative amount of time in excess of two per cent of the school year taking the following assessments combined: (a) The applicable state assessments prescribed by division (A) of section 3301.0710 and division (B)(2) of section 3301.0712 of the Revised Code; (b) Any assessment required by the district board to be administered district-wide to all students in a specified s ubject area or grade level. (2) Spend a ...

...ve met the indicator if at least eighty per cent of the tested students attain a score of proficient or higher on the assessment. A school district or building shall be considered to have met the indicator for the assessments prescribed by division (B)(1) of section 3301.0710 of the Revised Code and only as administered to eleventh grade students, if at least eighty-five per cent of the tested students attain a score...

...3 of the Revised Code. (2) Fifty-one per cent or less of the district's students who took the third grade English language arts assessment prescribed under section 3301.0710 of the Revised Code for that school year attained at least a proficient score on that assessment. (B) By the thirty-first day of December of each year, any school district or community school that meets the criteria set forth in division (A...

...actuarial accrued liabilities; and the per cent of payroll that would be required to amortize the increase in actuarial accrued liabilities as a level per cent of covered payroll for all active members over a period not to exceed thirty years; (5) A statement of whether the scheduled contributions to the system after the proposed change is enacted are expected to be sufficient to satisfy the funding objectives...

...ection, not to exceed four and one-half per cent. (4) To make the calculations and determinations required under divisions (C)(1) and (2) of this section, the actuary shall use the most recent annual actuarial valuation under section 3307.51 of the Revised Code that is available at the time the study is conducted. (D) For any study conducted after the initial study required under this section, the actuary shall d...

... (7) "Retention percentage" means five per cent, or a percentage determined under division (D) of this section, of a member's earnable salary in the case of a member of the public employees retirement system or five per cent, or a percentage determined under division (D) of this section, of a member's compensation in the case of a member of the state teachers retirement system or school employees retirement system. ...

...he Revised Code, by two and two-tenths per cent of the applicant's final average salary, except that the allowance shall be determined without application of division (B) of section 3307.501 of the Revised Code and shall not exceed forty-five per cent of the applicant's final average salary. (2) Using the allowance calculated under division (B)(1) of this section adjusted for the plan of payment selected by th...

...ualified survivors Annual benefit as a per cent of member's final average salary 1 25% 2 40 3 50 4 55 5 or more 60 (ii) Years of service Annual benefit as a per cent of member's final average salary 20 29% 21 33 22 37 23 41 24 45 25 48 26 51 27 54 28 57 29 or more 60 (3)(a) If at the time of death the deceased member was receiving a disab...

...y 31, 2013, the increase shall be three per cent. On and after August 1, 2013, the increase shall be two per cent. No allowance or benefit shall exceed the limit as annually determined pursuant to section 415 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 415, as amended, and regulations adopted pursuant thereto but before August 1, 2013. The limit may be adjusted in accordance with rules adopted...

...as follows: Effective Date of the Per Cent Member's Benefit: of Increase: June 30, 1955, through June 29, 1959 33 June 30, 1959, through October 31, 1965 21 November 1, 1965 through June 30, 1968 14 July 1, 1968, through June 30, 1971 5 The increase shall be applied to the benefit payable on December 14, 1992. (C) On and after the first day of the month following December 1...

... 1979, shall be increased as follows: Per Cent of Effective Date of Award Increase in Benefit Prior to July 1, 1971 4.15 July 1, 1971, through August 31, 19762.65 September 1, 1976, through June 30, 19791.4 (B) Effective June 1, 1990, in addition to the increase provided under division (A) of this section, the annual amount of each benefit that was based on an award made effective before July 1, 1979, shall ...

...actuarial accrued liabilities; and the per cent of payroll that would be required to amortize the increase in actuarial accrued liabilities as a level per cent of covered payroll for all active members over a period not to exceed thirty years; (5) A statement of whether the scheduled contributions to the system after the proposed change is enacted are expected to be sufficient to satisfy the funding objectives...

...ection, not to exceed four and one-half per cent. (4) To make the calculations and determinations required under divisions (C)(1) and (2) of this section, the actuary shall use the most recent annual actuarial valuation under section 3309.21 of the Revised Code that is available at the time the study is conducted. (D) For any study conducted after the initial study required under this section, the actuary shall d...