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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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30 day exemption lodging
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Section 5739.02 | Levy of sales tax - purpose - rate - exemptions.

...ies; (X) Trailers used as offices or lodging; (XI) Motor vehicles of any kind; (XII) Tangible personal property used primarily for the storage of drilling byproducts and fuel not used for production; (XIII) Tangible personal property used primarily as a safety device; (XIV) Data collection or monitoring devices; (XV) Access ladders, stairs, or platforms attached to storage tanks. The enumeration ...

Section 5747.01 | Definitions.

...tion; (3) Add the amount of personal exemption allowed to the estate pursuant to section 642(b) of the Internal Revenue Code; (4) Deduct interest or dividends, net of related expenses deducted in computing federal taxable income, on obligations of the United States and its territories and possessions or of any authority, commission, or instrumentality of the United States to the extent that the interest or divi...

Section 5.01 | Ohio state flag.

...The flag of the state shall be burgee-shaped. It shall have three red and two white horizontal stripes that represent the roads and waterways of the state. The union of the flag shall be seventeen five-pointed stars, white in a blue triangular field that represents the state's hills and valleys, the base of which shall be the staff end or vertical edge of the flag, and the apex of which shall be the center of the mi...

Section 5.011 | Ohio governor's flag.

...The flag of the governor of this state will be of scarlet wool bunting, six feet eight inches hoist by ten feet six inches fly. In each of the four corners will be a white five-pointed star with one point upward. The centers of these stars will be twelve inches from the long edges and seventeen inches from the short edges of the flag. In the center of the flag will be a reproduction of the great seal of Ohio in prope...

Section 5.012 | Display and maintenance of state flag.

...lag is displayed, it may be flown every day when weather permits and shall be flown from sunrise until sunset on all national and state holidays and on any other days that the governor proclaims. The state flag may be flown at night when properly lighted. When the state flag is displayed outdoors, it shall be flown either from a flagpole or a staff. Any staff from which the state flag is flown shall be at least two ...

Section 5.013 | Pledge to the state flag.

..."I salute the flag of the state of Ohio and pledge to the buckeye state respect and loyalty" is hereby adopted as the official pledge to the state flag. The pledge shall not replace, preempt, or be recited before the pledge of allegiance to the United States flag.

Section 5.014 | Procedure for folding state flag.

...The general assembly hereby establishes a recommended procedure for the folding of the state flag by two people. The procedure is as follows: With the flag unfolded, fold the flag in half lengthwise so that the points of the flag are aligned. Fold the flag in half lengthwise a second time to form a long strip with the red disc facing the ground. Next, fold the pointed end back onto itself to form a rectangle. These ...

Section 5.015 | Suggested ceremonial procedure for retirement of state flag.

...io must live on! The history of yesterday, the gifts of the present, and the future of tomorrow. These principles are woven into me! (E) All persons present who are able, should be asked to stand at attention with their right hands placed over their hearts or with the appropriate salute during the pledge to the flag. A speaker shall lead the group in stating the pledge set forth in section 5.013 of the Revised ...

Section 5.02 | State flower.

...The scarlet carnation is hereby adopted as the state flower as a token of love and reverence for the memory of William McKinley.

Section 5.021 | State wild flower.

...The plant Trillium grandiflorum, commonly known as the large white trillium, found in every Ohio county, is hereby adopted as the state wild flower.

Section 5.022 | State airplane.

...III, first flown on June 23, 1905, near Dayton, Ohio, is hereby adopted as the state airplane.

Section 5.03 | State bird.

...The bird, cardinalis cardinalis, commonly known as the "cardinal," is the official bird of the state.

Section 5.031 | State reptile.

...The snake, Coluber constrictor constrictor, known as the black racer, is the official reptile of the state.

Section 5.032 | State animal.

...The animal, Odocoileus virginianus, commonly known as the white-tailed deer, is the official animal of the state. Naming the white-tailed deer as the official animal of the state does not relieve the division of wildlife of its duty to manage the deer population and its distribution.

Section 5.033 | State amphibian.

...The salamander, Ambystoma maculatum, commonly known as the spotted salamander, is the official amphibian of the state.

Section 5.034 | State frog.

...The frog, Rana catesbeiana, commonly known as the bullfrog, is the official frog of the state.

Section 5.036 | Official pet.

...A shelter pet is hereby designated as the official pet of the state to raise public awareness of shelter animals.

Section 5.04 | State coat of arms.

...The coat of arms of the state shall consist of the following device: a circular shield; in the right foreground of the shield a full sheaf of wheat bound and standing erect; in the left foreground, a cluster of seventeen arrows bound in the center and resembling in form the sheaf of wheat; in the background, a representation of Mount Logan, Ross county, as viewed from Adena state memorial; over the mount, a rising su...

Section 5.05 | State tree.

...The tree, Aesculus globra, commonly known as the "Buckeye" is hereby adopted as the official tree of the state.

Section 5.06 | State motto.

..."With God, All Things Are Possible" shall be adopted as the official motto of the state.

Section 5.07 | State gem stone.

...The gem stone "Ohio Flint," a crypto-crystalline variety of quartz, is hereby adopted as the official gem stone of the state.

Section 5.071 | State invertebrate fossil.

...Isotelus, a genus of extinct marine arthropod of the class Trilobita, that lived in the seas that covered Ohio during the Ordovician period, about four hundred forty million years ago, and represented by the largest known complete trilobite, collected at Huffman dam in Montgomery county, is hereby adopted as the official invertebrate fossil of the state.

Section 5.072 | State bicentennial bridge.

...The Blaine Hill bridge in Belmont county, which was constructed in 1828 as part of the national road and is the oldest bridge in the state, is hereby designated the bicentennial bridge of the state.

Section 5.073 | State prehistoric monument.

...The Newark earthworks in Licking county, which are geometric earthen enclosures constructed during the prehistoric time period, are hereby designated the official prehistoric monument of the state.

Section 5.074 | Official historical architectural structure.

...The barn, an agricultural building located on farms and used for many purposes, is hereby designated the official historical architectural structure of the state.