Ohio Revised Code Search

...(A) For the purpose of section 351.26 of the Revised Code and to pay any or all of the charge the board of elections makes against the county to hold the election on the question of levying the tax, the board of county commissioners, in the manner prescribed by division (A) of section 351.26 of the Revised Code, may levy a tax on each gallon of spirituous liquor; on the sale of beer; and on the sale of wine and...

...(A) No person shall sell or offer for sale powdered or crystalline alcohol for human consumption. (B) Division (A) of this section does not apply to any of the following: (1) Any substance regulated by the food and drug administration in the United States department of health and human services that is not either of the following: (a) Beer or intoxicating liquor; or (b) A compound that could be converted into bee...

...(A) As used in this section: (1) "Qualified permit holder" means a person to which both of the following apply: (a) The person is the holder of an A-1, A-l-A, A-lc, A-2, A-2f, or D permit issued under Chapter 4303. of the Revised Code. (b) The location of the premises for which the person has been issued a permit specified in division (A)(1)(a) of this section is in a county in which a major event will occur or in...

...(A) Permit A-5 may be issued to a manufacturer of ice cream to manufacture ice cream that contains not less than one-half of one per cent of alcohol by volume and not more than six per cent of alcohol by volume and to sell that ice cream to either of the following: (1) A personal consumer for consumption on the premises where manufactured or in sealed containers for consumption off the premises where manufactured; ...

...(A) The division of liquor control may issue an F-2 permit to an association or corporation, or to a recognized subordinate lodge, chapter, or other local unit of an association or corporation, to sell beer or intoxicating liquor by the individual drink at an event to be held on premises located in a political subdivision or part thereof where the sale of beer or intoxicating liquor, but not spirituous liquor, ...

...(A) As used in this section: (1) "Convention facility" and "nonprofit corporation" have the same meanings as in section 4303.201 of the Revised Code. (2) "Hotel" means a hotel described in section 3731.01 of the Revised Code that has at least fifty rooms for registered transient guests and that is required to be licensed pursuant to section 3731.03 of the Revised Code. (B) An F-3 permit may be issued to an organiz...

...(A) The division of liquor control may issue an F-4 permit to an organization or corporation organized not-for-profit in this state to conduct an event that includes the introduction, showcasing, or promotion of Ohio wines, if the event has all of the following characteristics: (1) It is coordinated by that organization or corporation, and the organization or corporation is responsible for the activities at it. (2)...

...(A) As used in this section: (1) "Festival" means an event organized by a nonprofit organization that includes food, music, and entertainment and the participation of at least five riverboats. (2) "Nonprofit organization" has the same meaning as in section 4303.201 of the Revised Code. (B) The division of liquor control may issue an F-5 permit to the owner or operator of a riverboat that has a capacity in excess o...

...(A) The division of liquor control may issue an F-6 permit to a nonprofit organization that is exempt from federal income taxation under the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 501(c)(3), as amended, to sell wine at an event organized and conducted by, and for the benefit of, the nonprofit organization. (B) An F-6 permit may be issued to a nonprofit organization if the premises of the event ...

...(A) As used in this section, "nonprofit organization" means a corporation, association, group, institution, society, or other organization that: (1) Is exempt from federal income taxation; (2) Has a membership of two hundred fifty or more persons. (B) The division of liquor control may issue an F-11 permit to a nonprofit organization to conduct an event if the event has all of the following characteristics: ...

...(A)(1) The division of liquor control may issue an S-1 permit to a person that manufactures beer or less than two hundred fifty thousand gallons of wine per year. If the person resides outside this state, the person shall comply with the requirements governing the issuance of licenses or permits that authorize the sale of beer or intoxicating liquor by the appropriate authority of the state in which the person reside...

...(A) As used in this section, "personal consumer" means an individual who is at least twenty-one years of age, is a resident of this state, does not hold a permit issued under this chapter, and intends to use wine purchased in accordance with this section for personal consumption only and not for resale or other commercial purposes. (B)(1) The division of liquor control may issue an S-2 permit to a person that manuf...

...(A) As used in this section: (1) "Fulfillment warehouse" means a person that operates a warehouse that is located outside this state and has entered into a written agreement with an S-2 permit holder to fulfill orders of the S-2 permit holder's wine to personal consumers via delivery by an H permit holder. (2) "Personal consumer" has the same meaning as in section 4303.233 of the Revised Code. (B) A fulfillm...

...(A) As used in this section: (1) "Container" means a can, bottle, or box of beer, wine, or mixed beverage that is sealed by the manufacturer of the beer, wine, or mixed beverage. (2) "Repackaging" means the process by which containers of beer, wine, and mixed beverages are rebundled into new configurations of those containers or with other promotional merchandise. (B) The division of liquor control may issue...

...(A) Applications for regular permits authorized by sections 4303.02 to 4303.23 of the Revised Code may be filed with the division of liquor control. No permit shall be issued by the division until fifteen days after the application for it is filed. An applicant for the issuance of a new permit shall pay a processing fee of one hundred dollars when filing application for the permit, if the permit is then available, or...

...(A) No permit, other than an H permit, shall be issued to a firm or partnership unless all the members of the firm or partnership are citizens of the United States. No permit, other than an H permit, shall be issued to an individual who is not a citizen of the United States. No permit, other than an E or H permit, shall be issued to any corporation organized under the laws of any country, territory, or state ot...

...The rights granted by any permit that authorizes on-premises consumption of beer, mixed beverages, wine, or spirituous liquor shall be exercised at not more than two fixed counters, commonly known as bars, in rooms or places on the permit premises, where beer, mixed beverages, wine, or spirituous liquor is sold to the public for consumption on the premises. For each additional fixed counter on the permit premises whe...

...No permit holder shall purchase and import into this state any beer from any manufacturer, bottler, importer, wholesale dealer, or broker outside this state and within the United States unless and until such manufacturer, bottler, importer, wholesale dealer, or broker registers with the tax commissioner and supplies such information as the commissioner may require. The commissioner may, by rule, require any registr...

...B) The tax commissioner shall prescribe forms for and allow the exemptions and refunds authorized by this section.

...B) The tax commissioner shall prescribe forms for and allow the exemptions and refunds authorized by this section.

...The petition provided for in section 4305.14 of the Revised Code may consist of one or more separate petition papers. Petitions shall be governed by the rules set forth in section 3501.38 of the Revised Code.

...(A) The tax commissioner shall refund to persons required to pay the tax levied under section 4301.42, 4301.421, 4301.424, 4301.43, 4301.432, 4303.33, or 4305.01 of the Revised Code amounts paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the commissioner, on the form prescribed by the commissioner, within three years from the date of the illegal...

...When tax has been paid on bottled beverages and such bottled beverages are sold and shipped in interstate or foreign commerce, or transported by either the purchaser or seller out of the state for the purpose of resale outside the state, the seller in this state is entitled to a refund of the actual amount of tax paid, upon condition that the seller furnishes documentary evidence satisfactory to the tax commissioner...

...As used in this chapter: (A) "Enterprise acquisition project" means, as applicable, all or any portion of the capital or other assets of the spirituous liquor distribution and merchandising operations of the division of liquor control, including, without limitation, inventory, real property rights, equipment, furnishings, the spirituous liquor distribution system including transportation, the monetary managem...

...o all of the following: (1) Adopt such forms and rules as are necessary to carry out all laws the registrar is required to administer; (2) Appoint such number of assistants, deputies, clerks, stenographers, and other employees as are necessary to carry out such laws; (3) Acquire or lease such facilities as are necessary to carry out the duties of the registrar's office; (4) Apply for, allocate, disburse, and ...