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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 tax
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Section 5733.061 | Credit allowed for investment in property used in refining or manufacturing.

...A credit shall be allowed against the tax imposed by section 5733.06 of the Revised Code for each taxable year. The credit shall be claimed in the order required under section 5733.98 of the Revised Code. The credit shall equal the lesser of the amount of tax due under that section after allowing for any other credits that precede the credit under this section in that order or the difference between: (A) The tangibl...

Section 5733.064 | Credit for recycling and litter prevention program donations.

...is hereby allowed a credit against the tax imposed under sections 5733.06, 5733.065, and 5733.066 of the Revised Code. The credit shall equal the lesser of fifty per cent of any cash donations made during the taxable year by the taxpayer to an Ohio corporation organized prior to January 1, 1987, whose sole purpose is to promote and encourage recycling and that has been determined by the internal revenue service...

Section 5733.065 | Additional tax on corporations for privilege of manufacturing or selling litter stream products in state.

...n, there is hereby levied an additional tax on corporations for the privilege of manufacturing or selling litter stream products in this state. The tax imposed by this section is in addition to the tax charged under section 5733.06 of the Revised Code, computed at the rate prescribed by section 5733.066 of the Revised Code. (C) The tax shall be imposed upon each corporation subject to the tax imposed by section 5733...

Section 5733.066 | Surcharge added to rates to fund recycling and litter prevention.

...n upon that portion of the value of the taxpayer's issued and outstanding shares of stock as determined under division (B) of section 5733.05 of the Revised Code that is subject to such rate, an additional eleven-hundredths per cent upon that value to provide funding for recycling and litter prevention; (B) To the rate in division (B) of that section upon that portion of the value so determined that is subject to th...

Section 5733.067 | Credit concerning subsidiaries; amended report; additional payment or application for refund.

...ed either directly or indirectly by the taxpayer, or by related interests that own or control either directly or indirectly more than fifty per cent of the capital stock with voting rights of the taxpayer; (2) Its tax is charged and paid under division (C) of section 5733.06 of the Revised Code. (B) For tax year 1990 and each subsequent tax year prior to tax year 1999, a taxpayer whose tax is charged and paid under...

Section 5733.068 | Credit allowed to member of qualifying affiliated group.

...filiated group, no later than September 30, 1991, under penalty of falsification under section 2921.13 of the Revised Code, informs the tax commissioner by certified mail of the affiliated group's estimated credit, allowed by divisions (B) and (C) of this section, against the tax imposed by this chapter for the 1992 tax year. The amount so reported does not prevent the affiliated group from claiming a credit amount g...

Section 5733.069 | Credit allowed for increase in export sales.

...e same meaning as under section 7701(A)(30) of the Internal Revenue Code. (B) A nonrefundable credit is allowed against the tax imposed by section 5733.06 of the Revised Code. The credit shall be claimed in the order required under section 5733.98 of the Revised Code. Subject to divisions (C), (D), and (G) of this section, the credit equals the sum of the following: (1) For tax years 1993 to 2000, ten per cent of t...

Section 5733.0610 | Credit for Ohio job creation.

...d to be paid to this state on the first day of the tax year. The refundable credit shall not be claimed for any tax years following the calendar year in which a relocation of employment positions occurs in violation of an agreement entered into under section 122.17 or 122.171 of the Revised Code. (B) A nonrefundable corporation franchise tax credit granted by the tax credit authority under division (B) of section 12...

Section 5733.0611 | Credit relating to tax on qualifying pass-through entities.

...owed a nonrefundable credit against the tax imposed under section 5733.06 of the Revised Code. The credit shall be equal to the taxpayer's proportionate share of the lesser of either the tax due or the tax paid by any qualifying entity under section 5733.41 of the Revised Code for the qualifying taxable year of the qualifying entity that ends in the taxable year of the taxpayer. The taxpayer shall claim the credit fo...

Section 5733.07 | Powers and duties of tax commissioner.

...The tax commissioner shall enforce and administer this chapter. In addition to any other powers conferred upon him by law, the commissioner may: (A) Prescribe all forms required to be filed pursuant to this chapter; (B) Promulgate such rules and regulations as he finds necessary to carry out this chapter; (C) Appoint and employ such personnel as are necessary to carry out the duties imposed upon him by this chapte...

Section 5733.09 | Exempted companies.

...ibe the form of the report required for exemption under this division. (D)(1) As used in this division: (a) "Commercial printer" means a person primarily engaged in the business of commercial printing. However, "commercial printer" does not include a person primarily engaged in the business of providing duplicating services using photocopy machines or other xerographic processes. (b) "Commercial printing" means pr...

Section 5733.10 | Exemption of municipal corporations.

... required to make any return or pay any tax under this chapter.

Section 5733.11 | Failing to file or remit - filing incorrect report.

...with the tax commissioner within sixty days after service of the notice of assessment, either personally or by certified mail, a written petition for reassessment, signed by the corporation's authorized agent having knowledge of the facts, the assessment becomes final, and the amount of the assessment is due and payable from the corporation assessed to the treasurer of state. The petition shall indicate the co...

Section 5733.12 | Crediting of payments to funds - filing of refund application.

...03.70 of the Revised Code. (C) "Ninety days" shall be substituted for "three years" in division (B) of this section if the taxpayer satisfies both of the following: (1) The taxpayer has applied for a refund based in whole or in part upon section 5733.0611 of the Revised Code; (2) The taxpayer asserts that the imposition or collection of the tax imposed or charged by section 5733.06 of the Revised Code or any por...

Section 5733.121 | Applying refund in partial satisfaction of debt.

... Code is indebted to this state for any tax, workers' compensation premium due under section 4123.35 of the Revised Code, unemployment compensation contribution due under section 4141.25 of the Revised Code, unemployment compensation payment in lieu of contribution under section 4141.241 of the Revised Code, certified claim under section 131.02 or 131.021 of the Revised Code, or fee that is paid to the state or to th...

Section 5733.13 | Extension of time to file report.

...of the Revised Code to the thirty-first day of May of the tax year or to the fifteenth day of the month following the due date, including extensions thereof, for the filing of the federal corporate income tax return for the taxable year.

Section 5733.14 | Monthly report by secretary of state - access to records of county auditors.

...ed by law to pay an excise or franchise tax or fee. Each month he shall file with the tax commissioner a certified report showing all such new corporations, the increase or decrease of the capital stock or the dissolution of existing corporations, and such other information as the commissioner requires. For the purpose of obtaining the necessary information, the secretary of state or the commissioner shall have acces...

Section 5733.16 | Organization of domestic and foreign corporations.

...ed to file its first report and pay the tax in and for the calendar year immediately succeeding the date of its organization, and each foreign corporation shall similarly report and pay in and for the calendar year immediately succeeding its admission. Failure on the part of any foreign corporation for profit and any foreign corporation not for profit referred to in section 5733.01 of the Revised Code to proceed acco...

Section 5733.17 | Duty to make reports or pay taxes on dissolution or retirement.

...ake reports and pay excise or franchise taxes in accordance with law.

Section 5733.20 | Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes.

...r to pay any such tax or fee for ninety days after the time prescribed by law for making such report or return or paying such tax or fee, the tax commissioner shall certify such fact to the secretary of state. The secretary of state shall thereupon cancel the articles of incorporation of any such corporation which is organized under the laws of this state, by appropriate entry, upon the margin of the record thereof, ...

Section 5733.21 | Prohibition against doing business after cancellation of articles or certificate.

...ndred dollars shall be imposed for each day a violation of this section occurs, up to a maximum of five thousand dollars.

Section 5733.22 | Reinstatement of corporation.

...make any report or return or to pay any tax or fee, shall be reinstated and again entitled to exercise its rights, privileges, and franchises in this state, and the secretary of state shall cancel the entry of cancellation to exercise its rights, privileges, and franchises upon compliance with all of the following: (a) Payment to the secretary of state of any additional fees and penalties required to be paid to the ...

Section 5733.23 | Petition for judgment for taxes - injunction - procedure - evidence.

...remained unpaid for a period of ninety days, or whenever any corporation has failed for a period of ninety days to make any report or return required by law, or to pay any penalty for failure to make or file such report or return, the attorney general, upon the request of the tax commissioner, shall file a petition in the court of common pleas in the county of the state in which such corporation has its princi...

Section 5733.24 | Quo warranto proceedings.

...attorney general, on the request of the tax commissioner, shall commence an action in quo warranto in the court of appeals of the county in which such corporation has its principal place of business to forfeit and annul its privileges and franchises. If the court is satisfied that any such corporation is in default, it shall render judgment ousting such corporation from the exercise of its privileges and franchises w...

Section 5733.26 | Interest on unpaid tax or refund.

...s payment until it is paid or until the day an assessment is issued under section 5733.11 of the Revised Code, whichever occurs first. For estimated tax payments due under division (B) of section 5733.021 of the Revised Code, the interest due on the delinquent portion of the estimated tax required to be paid under that section shall be based on the tax owed for the tax year without regard to division (C) of section 5...