Ohio Revised Code Search

...t as otherwise provided in division (C)(2) of this section, a participating telephone company described in division (A) of this section may receive through the credit authorized by section 5733.55 of the Revised Code the total nonrecurring charges for its portion of the wireline telephone network of the system and the total nonrecurring charges for any updating or modernization of that wireline telephone network in a...

...ffective under division (B) of section 128.08 of the Revised Code and paying the expense of administering and enforcing this section, the board of county commissioners of a county, in accordance with this section, may fix and impose, on each lot or parcel of real property in the county that is owned by a person, municipal corporation, township, or other political subdivision and is improved, or is in the process of b...

...n approved in the county under section 128.08 of the Revised Code or has been approved but has not been put into operation because of a lack of funding; (2) The board of county commissioners, at least once, has submitted to the electors of the county the question of raising funds for a 9-1-1 system under section 128.35, 5705.19, or 5739.026 of the Revised Code, and a majority of the electors has disapproved the qu...

...n approved in the county under section 128.08 of the Revised Code or has been approved but has not been put into operation because of a lack of funding. (B) A board of county commissioners may adopt a resolution imposing a monthly charge on telephone access lines to pay for the operating and equipment costs of establishing and maintaining no more than one public safety answering point of a countywide 9-1-1 system....

...omers any charge imposed under section 128.37 or 128.38 of the Revised Code. The company may list the charge as a separate entry on each bill and may indicate on the bill that the charge is made pursuant to approval of a ballot issue by county voters. Any customer billed by a company for a charge imposed under section 128.37 or 128.38 of the Revised Code is liable to the county for the amount billed. The company shal...

...(A) Ending January 1, 2024, there are hereby imposed the following wireless 9-1-1 charges: (1) On each wireless telephone number of a wireless service subscriber who has a billing address in this state, a charge of twenty-five cents per month. The subscriber shall pay the wireless 9-1-1 charge for each such wireless telephone number assigned to the subscriber. Each wireless service provider and each reseller shall...

...service or system is in this state. (2) The service or system is capable of initiating a direct connection to 9-1-1. (B) After the expiration of the charge described in division (A)(1) of section 128.40 of the Revised Code and except as provided in sections 128.413 and 128.42 of the Revised Code, there is imposed a next generation 9-1-1 access fee of forty cents per month on each communications service, which s...

...Beginning October 1, 2025, the next generation 9-1-1 access fee imposed under section 128.41 of the Revised Code shall be twenty-five cents per month and shall be imposed in the same manner as described in divisions (B) and (C) of that section.

...9-1-1 access fee imposed under section 128.41 of the Revised Code: (A) A subscriber of wireless lifeline service. (B) Wholesale transactions between telecommunications service providers where the service is a component of a service provided to an end user. This exemption includes network access charges and interconnection charges paid to a local exchange carrier.

...9-1-1 access fee imposed under section 128.41 of the Revised Code as a specific line item on each subscriber's monthly bill or point of sale invoice. The line item shall be the "Ohio Next Generation 9-1-1 Access Fee ([amount]/service/month)" or similar language. If a provider bills a subscriber for any other 9-1-1 costs that the provider may incur, the charge or amount may appear in the same line item as the next gen...

...described in division (A)(2) of section 128.40 of the Revised Code, there is imposed, on each retail sale of a prepaid wireless calling service occurring in this state, a next generation 9-1-1 access fee of five-tenths of one per cent of the sale price. (B) For purposes of division (A) of this section, a retail sale occurs in this state if it is effected by the consumer appearing in person at a seller's business l...

...provided in division (B)(3) of section 128.422 of the Revised Code, the seller of the prepaid calling service shall collect the next generation 9-1-1 access fee imposed under section 128.42 of the Revised Code in the same manner as described in section 128.414 of the Revised Code.

...9-1-1 access fee imposed under section 128.42 of the Revised Code shall apply to the entire nonitemized price, except as provided in divisions (B)(1) to (3) of this section. (B)(1) If the amount of the prepaid calling service is disclosed to the consumer as a dollar amount, the seller may elect to apply the fee only to that dollar amount. (2) If the seller can identify the portion of the nonitemized price that ...

...-1-1 access fee imposed under sections 128.41 and 128.42 of the Revised Code shall be exempt from state or local taxation.

...1-1 access fees imposed under sections 128.41 and 128.42 of the Revised Code. Each notice shall be provided not less than thirty days before the effective date of the increase or decrease.

... a wireless 9-1-1 charge under section 128.40 of the Revised Code or the next generation 9-1-1 access fee under section 128.414 or 128.421 of the Revised Code shall keep complete and accurate records of bills that include the charges and fees, together with a record of the charges and fees collected under those sections. The entities shall keep all related invoices and other pertinent documents. (B) Each seller sh...

...ents required to be kept under section 128.45 of the Revised Code shall be open during business hours to the inspection of the tax commissioner. They shall be preserved for a period of four years unless the tax commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.

... a wireless 9-1-1 charge under section 128.40 of the Revised Code or the next generation 9-1-1 access fee under section 128.414 or 128.421 of the Revised Code shall, on or before the twenty-third day of each month, except as provided in divisions (A)(2) and (3) of this section, do both of the following: (a) Make and file a return for the preceding month, in the form prescribed by the tax commissioner, showing the ...

... required to be remitted under section 128.46 of the Revised Code shall be subject to interest as prescribed by section 5703.47 of the Revised Code, calculated from the date the charge or fee was due under section 128.46 of the Revised Code to the date the charge or fee is remitted or the date of assessment, whichever occurs first.

...required to be collected under section 128.40 of the Revised Code or any next generation 9-1-1 access fee required to be collected under section 128.414 or 128.421 of the Revised Code more than four years after the return date for the period in which the sale or purchase was made, or more than four years after the return for such period is filed, whichever is later. This division does not bar an assessment: (1) Wh...

... a wireless 9-1-1 charge under section 128.40 of the Revised Code or the next generation 9-1-1 access fee under section 128.414 or 128.421 of the Revised Code, a subscriber, or a consumer may apply to the tax commissioner for a refund of charges or fees described in division (B) of this section and of any penalties assessed with respect to such charges. The application shall be made on the form prescribed by the tax ...

...d wireless 9-1-1 charges under section 128.40 of the Revised Code or next generation 9-1-1 access fees under section 128.421 of the Revised Code shall also be subject to the provisions of Chapter 5739. of the Revised Code regarding the excise tax on retail sales levied under section 5739.02 of the Revised Code, as those provisions apply to audits, assessments, appeals, enforcement, liability, and penalties. (B) Th...

...ss 9-1-1 charges imposed under section 128.40 of the Revised Code and the next generation 9-1-1 access fees imposed under sections 128.41 and 128.42 of the Revised Code, the following funds are created in the state treasury: (a) The 9-1-1 government assistance fund; (b) The 9-1-1 administrative fund; (c) The 9-1-1 program fund; (d) The next generation 9-1-1 fund. (2) Amounts remitted under section 128....

...ss 9-1-1 charges imposed under section 128.40 of the Revised Code and the next generation 9-1-1 access fees imposed under sections 128.41 and 128.42 of the Revised Code are remitted. (2) The next generation 9-1-1 fund shall be administered by the department of administrative services and used exclusively to pay costs of installing, maintaining, and operating the call routing and core services statewide next genera...

...receiving a disbursement under section 128.55 of the Revised Code shall provide countywide wireless enhanced 9-1-1 in accordance with this chapter beginning as soon as reasonably possible after receipt of the first disbursement or, if that service is already implemented, shall continue to provide such service. Except as provided in divisions (B), (C), (E), and (F) of this section, a disbursement shall be used solely ...