Ohio Revised Code Search

...(A) As used in this section: (1) "Non-recourse civil litigation advance" means a transaction in which a company makes a cash payment to a consumer who has a pending civil claim or action in exchange for the right to receive an amount out of the proceeds of any realized settlement, judgment, award, or verdict the consumer may receive in the civil lawsuit. (2) "Company" means a person or entity that enters into a ...

...y be used to obtain hunting and fishing licenses, fur taker, special deer, and special wild turkey permits, and wetlands habitat stamps; (6) A gift card that is usable with multiple, unaffiliated sellers of goods or services; (7) A gift card that an employer issues to an employee in recognition of services performed by the employee. (D) Whoever violates division (A)(2) of this section is liable to the holder for a...

... not include a new motor vehicle dealer licensed under Chapter 4517. of the Revised Code. (E)(1) "Third party seller" means any seller, independent of an online marketplace, that sells, offers to sell, or contracts to sell a consumer product in this state through such online marketplace's platform. (2) "Third party seller" does not include, with respect to an online marketplace, either of the following: (a) A s...

...(A) An online marketplace shall require any high-volume third party seller on such online marketplace's platform to provide, not later than ten days after qualifying as a high-volume third party seller on the platform, all of the following information to the online marketplace: (1)(a) A bank account number, or, if such seller does not have a bank account, the name of the payee for payments issued by the online mark...

...(A) An online marketplace shall do both of the following: (1) Verify the information collected under division (A) of section 1349.66 of the Revised Code not later than ten days after such collection; (2) Verify any change to such information not later than ten days after being notified of such change by a high-volume third party seller under division (B) of section 1349.66 of the Revised Code. (B) In the case o...

...Data collected solely to comply with the requirements of this chapter shall not be used for any other purpose unless required by law.

...An online marketplace shall implement and maintain reasonable security procedures and practices, including administrative, physical, and technical safeguards, appropriate to the nature of the data and the purposes for which the data will be used, to protect the data collected to comply with the requirements of this chapter from unauthorized use, disclosure, access, destruction, or modification.

...(A) An online marketplace shall do both of the following: (1) Require any high-volume third party seller with an aggregate total of twenty thousand dollars or more in annual gross revenues on such online marketplace, and that uses such online marketplace's platform, to provide the information described in division (B) of this section to the online marketplace; (2) Disclose the information described in division (B...

...(A) Subject to division (B) of this section, upon the request of a high-volume third party seller, an online marketplace may provide for partial disclosure of the identity information required under division (B)(1) of section 1349.70 of the Revised Code in the following situations: (1) If such seller certifies to the online marketplace that the seller does not have a business address and only has a residential stre...

...An online marketplace shall disclose to consumers in a clear and conspicuous manner on the product listing of any high-volume third-party seller a reporting mechanism that allows for electronic and telephonic reporting of suspicious marketplace activity to the online marketplace.

...If a high-volume third-party seller does not comply with the requirements to provide and disclose information under sections 1349.70 and 1349.71 of the Revised Code, the online marketplace shall, after providing the seller with written or electronic notice and an opportunity to provide or disclose such information not later than ten days after the issuance of such notice, suspend any future sales activity of such sel...

...(A) A violation of sections 1349.66 to 1349.73 of the Revised Code is an unfair or deceptive act or practice in violation of section 1345.02 of the Revised Code. (B)(1) The attorney general shall enforce sections 1349.66 to 1349.73 of the Revised Code in the same manner, by the same means, and with the same jurisdiction, powers, and duties as though all applicable terms and provisions of sections 1345.01 to 1345.13...

...If any provision of sections 1349.65 to 1349.74 of the Revised Code, or the application thereof to any person or circumstance, is held invalid, the remainder of those provisions and the application of such provision to other persons not similarly situated or to other circumstances shall not be affected by the invalidation.

...The intent of the general assembly in enacting sections 1349.65 to 1349.76 of the Revised Code is to establish a statewide, comprehensive enactment that applies to all parts of the state, operates uniformly throughout the state, and sets forth police regulations. No political subdivision as defined in section 2744.01 of the Revised Code shall establish, mandate, or otherwise require online marketplaces or sellers to ...

...(A) Not less than thirty days prior to a person filing a foreclosure action to collect on a debt secured by residential real property, the person shall first send a written notice as described in division (B) of this section via United States mail to the residential address of the debtor, if both of the following apply: (1) The debt is secured by a mortgage lien on the debtor's residential real property that is not...

...rding group that previously released a commercial sound recording under the recording group's name. (B) "Recording group" means a vocal or instrumental group that includes at least one member who satisfies both of the following criteria: (1) The member previously released a commercial sound recording under the vocal or instrumental group's name. (2) The member has a legal right to the vocal or instrumental g...

...(A) Except as otherwise provided in division (B) of this section, no person shall advertise or conduct a live musical performance or production in this state through the use of a false, deceptive, or misleading affiliation, connection, or association between a performing group and a recording group. (B) Division (A) of this section does not apply to a person if any of the following circumstances apply: (1) Th...

...A violation of division (A) of section 1349.81 of the Revised Code is an unfair or deceptive act or practice in violation of section 1345.02 of the Revised Code.

...As used in sections 1349.84 to 1349.86 of the Revised Code: (A) "Ammunition" has the same meaning as in section 2305.401 of the Revised Code and includes any ammunition component. (B) "Assign" or "assignment" refers to a financial institution's policy, process, or practice that labels, links, or otherwise associates a firearms code with a merchant or a payment card transaction in a manner that allows the financi...

...(A) Except for those records kept during the regular course of a criminal investigation and prosecution, or as otherwise required by law, no government entity or official, and no agent or employee of a governmental entity shall knowingly keep or cause to be kept any list, record, or registry of privately owned firearms or the owners of those firearms. (B) No financial institution or agent of a financial institution...

...(A)(1) The attorney general shall investigate reasonable allegations that a person or entity, including a government entity, has violated section 1349.85 of the Revised Code and, upon finding a violation, provide written notice to the person or entity believed to have committed the violation. The person or entity shall cease the violation within thirty days after receiving notice from the attorney general under this ...

... of the Revised Code by a registrant or licensee under Chapter 1322. of the Revised Code are those set forth in section 1322.50 of the Revised Code or otherwise provided by statute or common law. (3) The provisions of division (B) of this section are not intended to be exclusive remedies and do not preclude the use of any other remedy provided by law.

... A lease for agricultural, business, or commercial purposes; (2) A lease made to an organization; (3) A lease of money or intangible personal property; (4) A lease of a motor vehicle as defined in section 4501.01 of the Revised Code. (G) "Lease-purchase property" means personal property that is owned by the lessor at the time it is physically displayed and offered for lease-purchase to the consumer, and p...

...(A) A lessor shall disclose all of the following in a clear and conspicuous manner: (1) A brief description of the leased property, sufficient to identify the property to the lessee and lessor and a statement as to whether the property is new, used, or previously leased. If a lease is for multiple items of property, a description of each item may be provided in a separate statement incorporated by reference in the l...

...(A) A lease-purchase agreement shall not contain a provision that requires a lessee to do any of the following: (1) Execute a warrant of attorney to confess judgment; (2) Authorize the lessor or an agent of the lessor to commit a breach of the peace in the repossession of property that is the subject of the lease-purchase agreement; (3) Waive a defense, counterclaim, or any right the lessee has against the lessor ...

...If the assignee fails or declines, upon notice by any creditor, to institute suit as provided in section 1313.58 of the Revised Code, such creditor may himself commence it within five days after serving notice upon the assignee to commence suit, and the procedure and administration shall be the same as is provided for in sections 1313.01 to 1313.58, inclusive, of the Revised Code for suits begun by a creditor.

...elegate" means a person designated by a licensee under section 1315.11 of the Revised Code to receive, directly or indirectly, money or its equivalent for transmission by the licensee. (B) "Control" means the power, directly or indirectly, to direct the management and policies of a licensee or the ownership, control of, or power to vote twenty-five per cent or more of any class of the outstanding voting securities o...

...or its equivalent for transmission is a licensee, an authorized delegate of a licensee that is not itself required to be licensed under division (B) of this section, or is one of the following: (1) The United States or any department, agency, or instrumentality of the United States; (2) The United States postal service; (3) A state of the United States or any political subdivision of a state of the United States; ...

...g applies: (a) The information is of a commercial or financial nature, disclosure of which likely would result in substantial harm to the competitive position of the applicant or its affiliates or to any party to the transaction or its affiliates. (b) The information is of a personal, medical, financial, or similar nature, disclosure of which would result in a clearly unwarranted invasion of personal privacy. (c) ...

... an application for a money transmitter license described in section 1315.03 of the Revised Code, the superintendent of financial institutions shall examine all the facts and circumstances relating to the application. (2) At the applicant's expense, the superintendent may conduct an on-site examination of the applicant's books, records, and operations. If the superintendent requests, the applicant shall advance to ...

...Each licensee, at all times, shall meet both of the following requirements: (A) Be a legally established business entity that is capitalized separately and distinctly from every other legal entity and qualified to do business in this state; (B) Have a minimum net worth of not less than five hundred thousand dollars, calculated according to generally accepted accounting principles, but excluding any assets that the ...

... time drafts drawn on and accepted by a commercial bank, otherwise known as bankers' acceptances, that are eligible for purchase by member banks of the federal reserve system; (4) Any investment bearing a rating of one of the three highest grades as defined by a nationally recognized organization that rates securities; (5) Investment securities that are obligations of the United States or its agencies or instrument...

...tendent of financial institutions, each licensee shall provide and maintain a security device of one or more of the types described in division (B) of this section of not less than three hundred thousand dollars or such greater amount as the superintendent finds appropriate but, except pursuant to a supervisory action, not exceeding two million dollars. (2) By control agreement or terms of the bond, the security dev...

... the end of each calendar quarter, each licensee shall submit to the superintendent of financial institutions all of the following in the form prescribed by the superintendent: (1) The licensee's unaudited, unconsolidated financial statements as of the end of the calendar quarter, including a balance sheet, income statement, statement of changes in shareholder's equity, and statement of cash flows; (2) A statement ...

...ce of any of the events listed below, a licensee shall file a written report with the superintendent describing the event and its expected impact on the licensee's activities in the state: (1) Any material changes in information provided in a licensee's application or any report submitted to the superintendent under sections 1315.01 to 1315.18 of the Revised Code; (2) The licensee's filing for bankruptcy or reorgan...

...(A) Each licensee shall make, keep, and preserve with respect to the licensee the following books, accounts, and other records for a period of five years to be open to inspection by the superintendent of financial institutions: (1) A record or records of each money transmission transaction; (2) A general ledger containing all assets, liabilities, capital, income, and expense accounts, posted at least monthly; (3) ...

...g applies: (a) The information is of a commercial or financial nature, disclosure of which likely would result in substantial harm to the competitive position of the applicant or its affiliates or to any party to the transaction or its affiliates. (b) The information is of a personal, medical, financial, or similar nature, disclosure of which would result in a clearly unwarranted invasion of personal privacy. (c) ...

... an application to acquire control of a licensee described in section 1315.10 of the Revised Code, the superintendent of financial institutions shall examine all of the facts and circumstances relating to the application. (B) The superintendent shall approve the application described in division (A) of this section if the superintendent determines both of the following: (1) The competence and experience of the a...

...(A) A licensee that chooses to conduct money transmission activities in this state through an authorized delegate shall execute an express written contract with the authorized delegate that, at a minimum, sets forth all of the following: (1) The duties and responsibilities of the authorized delegate regarding money or its equivalent received from persons located in this state for transmission by the licensee; (2) T...

...examine the records and affairs of each licensee. The examination shall include a review of all of the following: (1) Compliance with law; (2) Safety and soundness; (3) Other matters that the superintendent determines. (B) The superintendent may conduct all aspects of an examination described in division (A) of this section concurrently or may divide the examination into constituent parts and conduct them at vari...

...minations of the records and affairs of licensees and other money transmitters over which they have concurrent jurisdiction; (b) Joint or concurrent examinations of the records and affairs of licensees and other money transmitters over which they have concurrent jurisdiction; (c) Coordinated examinations of the records and affairs of licensees and other money transmitters over which they have collective jurisdictio...

...d in the course of the examination of a licensee or other person conducted pursuant to the authority of sections 1315.01 to 1315.18 of the Revised Code is privileged and confidential. No person, including any person to whom the information is disclosed under the authority of this section, shall disclose information leading to, arising from, or obtained in the course of an examination, except as specifically provided ...

...pplication fee for an application for a license to transmit money under section 1315.03 of the Revised Code; (B) An annual fee described in division (E) of section 1315.04 of the Revised Code for each licensee to carry on the business of a money transmitter. When establishing the annual fee for each licensee, the superintendent may consider the number of offices and authorized delegates the licensee has and the volu...

...The superintendent of financial institutions may adopt rules that, in the superintendent's judgment, are necessary or appropriate to carry out the purposes of sections 1315.01 to 1315.18 of the Revised Code.

...ve officer, or controlling person of a licensee, or to otherwise have a substantial interest in or participate in the management of a licensee, the superintendent shall request the superintendent of the bureau of criminal identification and investigation, or a vendor approved by the bureau, to conduct a criminal records check based on the person's fingerprints in accordance with section 109.572 of the Revised ...

...o issue a cease and desist order upon a licensee or other person if, in the opinion of the superintendent, either of the following applies to the licensee or other person: (1) The licensee or other person is engaging, has engaged, or, the superintendent has reasonable cause to believe, is about to engage in an unsafe or unsound practice in conducting the business of transmitting money. (2) The licensee or other per...

...arges and intent to suspend or revoke a licensee's license, if the superintendent finds that any of the following applies: (1) Any fact or condition exists that, if it had existed at the time when the licensee applied for its license, would have been grounds for denying the application. (2) The licensee's net worth becomes inadequate and the licensee, after ten days' written notice from the superintendent, fails to...

...ns may assess civil penalties against a licensee or other person for each day a violation, unsafe or unsound practice, or breach continues as follows: (1) The superintendent may assess a civil penalty of not more than five hundred dollars per day if the licensee or other person violates any of the following: (a) Any law or rule; (b) Any order issued pursuant to section 1315.15 or 1315.151 of the Revised Code; (c)...

...If the superintendent of financial institutions has reason to believe that a person has violated or is violating section 1315.02 of the Revised Code, the superintendent may petition the court of common pleas of the county where the person's principal place of business or residence is located or, if the person's principal place of business or residence is not in this state, the court of common pleas of Franklin county...

...y under oath regarding the affairs of a licensee or other person; (2) Compel, by order or subpoena, the production of any record, book, paper, document, item, or other thing pertaining to a licensee or other person. (B) The superintendent shall serve an order or subpoena issued pursuant to division (A) of this section in any manner provided by section 1315.161 of the Revised Code. (C) If a person fails to comply w...

...(A) A group of two or more persons may elect to be a consolidated elected taxpayer for the purposes of this chapter if the group satisfies all of the following requirements: (1) The group elects to include all persons, including persons enumerated in divisions (E)(2) to (5) of section 5751.01 of the Revised Code, having at least eighty per cent, or having at least fifty per cent, of the value of their ownershi...

...(A) All persons, other than persons enumerated in divisions (E)(2) to (5) of section 5751.01 of the Revised Code, having more than fifty per cent of the value of their ownership interest owned or controlled, directly or constructively through related interests, by common owners during all or any portion of the tax period, together with the common owners, shall be members of a combined taxpayer group if those persons ...

...(A) Except as provided in division (B) of this section: (1) A person shall include as taxable gross receipts the value of property the person transfers into this state for the person's own use within one year after the person receives the property outside this state; and (2) In the case of a consolidated elected taxpayer group or a combined taxpayer group, the taxpayer shall include as taxable gross receip...

...All members of a consolidated elected taxpayer or combined taxpayer group during the tax period or periods for which additional tax, penalty, or interest is owed are jointly and severally liable for such amounts. Although the reporting person will be assessed for the liability, such amounts due may be collected by assessment against any member of the group as provided in section 5703.90 of the Revised Code or p...

...l governments, there is hereby levied a commercial activity tax on each person with taxable gross receipts for the privilege of doing business in this state. For the purposes of this chapter, "doing business" means engaging in any activity, whether legal or illegal, that is conducted for, or results in, gain, profit, or income, at any time during a calendar year. Persons on which the commercial activity tax is levied...

...The rate of tax levied under section 5751.02 of the Revised Code for each tax period shall be two and six-tenths mills per dollar times the taxpayer's taxable gross receipts for the tax period after subtracting the exclusion amount for the calendar year. Each taxpayer shall apply the full exclusion amount to the first calendar quarter return the taxpayer files that calendar year and may carry forward and apply any ...

...Revised Code, by a motor vehicle dealer licensed under Chapter 4517. of the Revised Code or the law of another state, shall only be sitused to this state if the motor vehicle is issued a certificate of title evidencing the owner's or lessee's address in this state.

...(A) As used in this section, "person" includes a reporting person. (B) Not later than thirty days after a person's taxable gross receipts for a calendar year first exceed the exclusion amount, each person subject to this chapter shall register with the tax commissioner on the form prescribed by the commissioner. The form shall include the following: (1) The person's name; (2) The person's primary address; ...

...(A) Any person subject to this chapter shall file on a quarterly basis. (B) The tax commissioner may grant written approval for a taxpayer to use an alternative reporting schedule or estimate the amount of tax due for a calendar quarter if the taxpayer demonstrates to the commissioner the need for such a deviation. The commissioner may adopt a rule to apply this division to a group of taxpayers without the taxpaye...

...(A) Not later than the tenth day of the second month after the end of each calendar quarter, every taxpayer shall file with the tax commissioner a tax return in such form as the commissioner prescribes. The return shall include, but is not limited to, the amount of the taxpayer's taxable gross receipts for the calendar quarter and shall indicate the amount of tax due under section 5751.03 of the Revised Code for the ...

...(A) On or before the first day of October of each year in which a megaproject operator has an agreement with the tax credit authority under division (D) of section 122.17 of the Revised Code that remains in effect and has not expired or been terminated, the megaproject operator or the operator's reporting person shall certify to the tax commissioner a list of the megaproject suppliers the operator anticipates will s...

...(A) Any taxpayer that fails to file a return or pay the full amount of the tax due within the period prescribed therefor under this chapter shall pay a penalty in an amount not exceeding the greater of fifty dollars or ten per cent of the tax required to be paid for the tax period. (B)(1) If any additional tax is found to be due, the tax commissioner may impose an additional penalty of up to fifteen per cent on th...

...(A) Any person required to file returns under this chapter shall remit each tax payment, and, if required by the tax commissioner, file the tax return or the annual report, electronically. The commissioner may require taxpayers to use the Ohio business gateway as defined in section 718.01 of the Revised Code to file returns and remit the tax, or may provide another means for taxpayers to file and remit the tax electr...

...(A) An application for refund to the taxpayer of amounts imposed under this chapter that are overpaid, paid illegally or erroneously, or paid on any illegal or erroneous assessment shall be filed by the reporting person with the tax commissioner, on the form prescribed by the commissioner, within four years after the date of the illegal or erroneous payment, or within any additional period allowed under division (F) ...

...As used in this section, "debt to this state" means unpaid taxes due the state, unpaid workers' compensation premiums due under section 4123.35 of the Revised Code, unpaid unemployment compensation contributions due under section 4141.25 of the Revised Code, unpaid unemployment compensation payment in lieu of contribution under section 4141.241 of the Revised Code, unpaid fees payable to the state or to the cle...

...ok entitled, "special judgments for the commercial activity tax" and shall have the same effect as other judgments. Execution shall issue upon the judgment at the request of the tax commissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. (3) If the assessment is not paid in its entirety within sixty days after the day the assessment was issued, the portion of the as...

...(A) If a taxpayer excludes from its taxable gross receipts amounts described under division (F)(2)(oo) or (pp) of section 5751.01 of the Revised Code for a tax period in which the taxpayer does not qualify for that exclusion for any portion of that tax period, the taxpayer shall remit to the tax commissioner a payment equal to the product of the following: (a) the cost of all property received in this state by a mega...

...If any person liable for the tax imposed under this chapter sells the trade or business, disposes in any manner other than in the regular course of business at least seventy-five per cent of assets of the trade or business, or quits the trade or business, any tax owed by such person shall become due and payable immediately, and the person shall pay the tax under this section, including any applicable penalties and in...

...If any person subject to this chapter fails to report or pay the tax as required under this chapter, or fails to pay any penalty imposed under this chapter within ninety days after the time prescribed for payment of the penalty, the 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 the person has its principal place of bus...

...The tax commissioner may prescribe requirements for the keeping of records and other pertinent documents, the filing of copies of federal income tax returns and determinations, and computations reconciling federal income tax returns with the returns and reports required by section 5751.051 of the Revised Code. The commissioner may require any person, by rule or notice served on that person, to keep those record...

...ears 2013 and thereafter. (B)(1) The commercial activities tax receipts fund is hereby created in the state treasury and shall consist of money arising from the tax imposed under this chapter. Eighty-five one-hundredths of one per cent of the money credited to that fund shall be credited to the revenue enhancement fund and shall be used to defray the costs incurred by the department of taxation in administering th...

...No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) Not later than the thirtieth day of July of 2007 through 2010, the department of education shall consult with the director of budget and management and determine the following for each school district and each joint vocational school district eligible for payment under division (B) of this section: ...

...No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) Not later than January 1, 2006, the tax commissioner shall compute the payments to be made to each local taxing unit, and to each public library that receives the proceeds of a tax levied under section 5705.23 of the Revised Code, for each year according to divisions (A)(1), (2), (3), and (4) of thi...

...Notwithstanding any section of law to the contrary, the tax commissioner may issue one or more final determinations under section 5703.60 of the Revised Code for which any appeal must be made directly to the supreme court within thirty days after the date the commissioner issued the determination if the primary issue raised by the petitioner is the constitutionality of division (H)(3) of section 5751.01 of the Revise...

...(A) As used in this section and division (F)(2)(z) of section 5751.01 of the Revised Code: (1) "Qualifying distribution center receipts" means receipts of a supplier from qualified property that is delivered to a qualified distribution center, multiplied by a quantity that equals one minus the Ohio delivery percentage. If the qualified distribution center is a refining facility, "supplier" includes all dealers, br...