Ohio Revised Code Search

...(A)(1) No distributor or vapor distributor shall engage in the business of distributing tobacco products, vapor products, or both within this state without having a license issued by the department of taxation to engage in that business. (2) On the dissolution of a partnership by death, the surviving partner may operate under the license of the partnership until the expiration of the license, and the heirs or lega...

...e the same meanings as in section 5727.01 of the Revised Code, except "telephone company" does not include a non profit corporation. (B) "Electric light company" has the same meaning as in section 4928.01 of the Revised Code, and includes the activities of a combined company as an electric company, but excludes nonprofit companies and municipal corporations. (C) "Taxpayer" means either of the following: (1) An ele...

...(AA)(3) and (4)(a)(ii) of section 5747.01 of the Revised Code. (A) As used in this section: (1)(a) Except as set forth in division (A)(1)(b) of this section, "qualifying investment income" means the portion of a qualifying investment pass-through entity's net income attributable to transaction fees in connection with the acquisition, ownership, or disposition of intangible property; loan fees; financing fees; con...

...measured as prescribed in divisions (A)(1) to (4) of this section. (1) In the case of trusts, the tax imposed by this section shall be measured by modified Ohio taxable income under division (D) of this section and levied in the same amount as the tax is imposed on estates as prescribed in division (A)(2) of this section. (2) In the case of estates, the tax imposed by this section shall be measured by Ohio taxa...

...ble years beginning on or after January 1, 2002, each member of the national guard and each member of a reserve component of the armed forces of the United States called to active duty pursuant to an executive order issued by the president of the United States or an act of the congress of the United States may apply to the tax commissioner for both an extension for filing of the return and an extension of time for pa...

...(A)(1) All money collected under this chapter arising from the taxes imposed by section 5747.02, 5747.38, or 5747.41 of the Revised Code shall be credited to the general revenue fund and distributed pursuant to division (F) of section 321.24 and section 323.156 of the Revised Code; to make subsidy payments to institutions of higher education from appropriations to the department of higher education; to support expend...

...d Code. (A) As used in this section: (1) An individual "has one contact period in this state" if the individual is away overnight from the individual's abode located outside this state and while away overnight from that abode spends at least some portion, however minimal, of each of two consecutive days in this state. (2) An individual is considered to be "away overnight from the individual's abode located outside...

...(A) As used in this section: (1) "Qualifying property" means any property, plant, or equipment used to produce grapes in this state, and includes but is not limited to land and improvements to land, grape seeds and vines, stakes, wiring, tractors, and other machinery used in the growth, harvesting, or producing of grapes. (2) "Related member" has the same meaning as in division (A)(6) of section 5733.042 of the R...

...ool district that, under divisions (A)(1), (D)(1), and (E) of section 5748.08 or under section 5748.09 of the Revised Code, levies a tax on the school district income of individuals and estates as defined in divisions (G) and (E)(1)(a) and (2) of section 5748.01 of the Revised Code may replace that tax with a tax on the school district income of individuals as defined in divisions (G)(1) and (E)(1)(b) of secti...

...as the same meaning as in section 3772.01 of the Revised Code. (B) "Casino gaming" has the same meaning as in section 3772.01 of the Revised Code. (C) "Casino operator" has the same meaning as in section 3772.01 of the Revised Code. (D) "Gross casino revenue" means the total amount of money exchanged for the purchase of chips, tokens, tickets, electronic cards, or similar objects by casino patrons, less winning...

...s are created in the state treasury: (1) The casino tax revenue fund; (2) The gross casino revenue county fund; (3) The gross casino revenue county student fund; (4) The gross casino revenue host city fund; (5) The Ohio state racing commission fund; (6) The Ohio law enforcement training fund; (7) The problem casino gambling and addictions fund; (8) The casino control commission fund; (9) The casino ...

...(A)(1) Division (A)(2) of this section applies if both of the following apply: (a) A notice and trustee's reports under division (B) of section 5801.22 or division (B) of section 5801.23 of the Revised Code are served upon both of the following: (i) The personal representative for the estate of a deceased beneficiary of the noticing trust or the trustee of a subtrust that is a beneficiary of the noticing trust; ...

...accordance with all of the following: (1) To income, to the extent that the amount of timber removed from the land does not exceed the rate of growth of the timber during the accounting periods in which a beneficiary has a mandatory income interest; (2) To principal, to the extent that the amount of timber removed from the land exceeds the rate of growth of the timber or the net receipts are from the sale of standi...

...(A) As used in this section: (1) "Beneficiary" means a beneficiary of a life insurance policy, an annuity, a payable on death account, an individual retirement plan, an employer death benefit plan, or another right to death benefits arising under a contract. (2) "Employer death benefit plan" means any funded or unfunded plan or program, or any fund, that is established to provide the beneficiaries of an employee pa...

...As used in this chapter: (A)(1) "Beneficiary under a trust" means either of the following: (a) Any person that has a present or future beneficial interest in a trust, whether vested or contingent; (b) Any person that, in a capacity other than that of trustee, holds a power of appointment over trust property, but does not include the class of permitted appointees among whom the power holder may appoint. (2) "B...

...A) As used in this section and section 6101.44 of the Revised Code: (1) "Charitable trust" means any entity that meets all of the following: (a) It is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code. (b) At least in part, it benefits a conservancy district that includes all or parts of more than sixteen counties. (c) At least in part, its purposes are consistent with ...

...(A) As used in this section: (1) "Water supplier" means an entity that is subject to this chapter and rules adopted under it and that supplies drinking water through pipes, through tubing, or in a similar manner to consumers within this state. (2) "Acquiring water supplier" means a water supplier that satisfies both of the following: (a) The water supplier acquires ownership of an existing water supplier. (b) The...

...d shall require all of the following: (1) All of the information required to be submitted with a pre-activity notice as described in division (B) of section 6111.022 of the Revised Code; (2) A full antidegradation review conducted in accordance with rules adopted under section 6111.12 of the Revised Code; (3) The submission of information indicating whether high quality waters, as defined in rule 3745-1-05 of ...

...ed: Public Notice is Hereby Given: (1) That on the __________ day of ______________, ____, pursuant to The Sanitary District Law of Ohio, there was filed in the office of the Clerk of the Court of Common Pleas of _____________ County, Ohio, the petition of ______________________ and others for the establishment of a Sanitary District to be known as ____________________ Sanitary District. (Here insert the purposes...

...e board to do any of the following: (1) Disconnect storm water inflows to sanitary sewers maintained and operated by the board and not operated as a combined sewer, or to connections with those sewers; (2) Disconnect non-storm water inflows to storm water sewers maintained and operated by the board and not operated as a combined sewer, or to connections with those storm water sewers; (3) Reconnect or reloca...

... out the functions described in section 107(d) of the Workforce Innovation and Opportunity Act, 29 U.S.C. 3122(d). The chief elected official or officials shall appoint members of the local board in accordance with the requirements of section 107(b)(2) of the Workforce Innovation and Opportunity Act, 29 U.S.C. 3122(b)(2). (B) Members of the local board serve at the pleasure of the chief elected official or official...

...(A) Any municipal corporation may: (1) Regulate the erection of fences, billboards, signs, and other structures, within the municipal corporation, and provide for the removal and repair of insecure billboards, signs, and other structures; (2) Regulate the construction and repair of wires, poles, plants, and all equipment to be used for the generation and application of electricity; (3) Provide for the licensing...

...e the same meanings as in section 3775.01 of the Revised Code and "lottery sports gaming" has the same meaning as in section 3770.23 of the Revised Code. (A) A municipal corporation shall require the following persons to withhold and remit municipal income tax with respect to amounts other than qualifying wages as provided in this section: (1) A casino facility or a casino operator, as defined in Section 6(C)(9) ...

...As used in sections 725.01 to 725.11 of the Revised Code: (A) "Slum area" means an area within a municipal corporation, in which area there is a predominance of buildings or improvements, whether residential or nonresidential, which by reason of dilapidation, deterioration, age or obsolescence, inadequate provision for ventilation, light, air, sanitation, or open spaces, high density of population and overcrowding...

... established pursuant to sections 742.01 to 742.61 of the Revised Code. The actuary shall complete the valuation in accordance with actuarial standards of practice promulgated by the actuarial standards board of the American academy of actuaries and prepare a report of the valuation. The report shall include all of the following: (1) A summary of the benefit provisions evaluated; (2) A summary of the census d...