Ohio Revised Code Search

...the electricity a person generates to a political subdivision of the state. (B) A person subject to this section shall report the true value of the boilers, machinery, equipment, and any personal property used to supply electricity to others, which shall be the sum of the following: (1) The true value of the property that is production equipment as it would be determined for an electric company under section 5727.1...

...ondition required by a public agency or political subdivision of this state for the construction or initial operation of an energy project. (b) Construction or installation of the energy facility begins on or after January 1, 2009, and before the first day of the applicable year. For the purposes of this division, construction begins on the earlier of the date of application for a certificate or other approval or ...

...nited States, any state, territory, any political subdivision thereof, or the District of Columbia, for exclusively public purposes; (2) To or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals, no part of the net earnings of which inures to ...

...es, and interest due to that state or a political subdivision of that state. This section applies to the estate of a decedent not domiciled in this state only if the laws of his domicile state contain a provision, of any nature, by which this state is given reasonable assurance of the collection of its estate and other death taxes, interest, and penalties from the estates of decedents dying domiciled in this state. ...

...At each annual settlement provided for by section 5731.46 of the Revised Code, the county auditor shall certify to the county auditor of any other county in which is located in whole or in part any municipal corporation or township to which any of the taxes collected under this chapter and not previously accounted for, is due, a statement of the amount of such taxes due to each corporation or township in such county ...

...nies, joint ventures, the state and its political subdivisions, and any combination of persons of any form. (I)(1) "Motor fuel dealer" means any person who satisfies any of the following: (a) The person imports from another state or foreign country or acquires motor fuel by any means into a terminal in this state; (b) The person imports motor fuel from another state or foreign country in bulk lot vehicles for subs...

..., the United States, this state, or any political subdivision of this state, or aircraft, or who uses any such fuel upon which such tax has been paid, for cleaning or for dyeing, or any purpose other than the operation of motor vehicles upon highways or upon waters within the boundaries of this state, shall be reimbursed in the amount of the tax so paid on such motor fuel as provided in this section; provided, that a...

...vernment or to this state or any of its political subdivisions. (D) New motor vehicle dealers that purchase new manufactured homes or new mobile homes from a manufacturer, remanufacturer, distributor, or another dealer shall not pay the tax imposed by this chapter to the seller or vendor at the time of purchase. (E) When a new motor vehicle dealer sells a new manufactured home or new mobile home to a purchaser, oth...

...me, or property tax by the state or any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional sales tax pursuant to section 5739.021, 5739.023, or 5739.026 of the Revised Code. No tax levied by a board of county commissioners pursuant to section 5739.023 of the Revised Code shall become effective at any time while a tax levied by the board ...

...r instrumentality of this state, or any political subdivision of this state, on the ground that the action or inaction is inconsistent with the agreement. (C) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the law or application of it is inconsistent with the agreement.

... or property tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional use tax pursuant to section 5741.021, 5741.022, or 5741.023 of the Revised Code. No tax levied by a board of county commissioners pursuant to section 5741.022 of the Revised Code shall become effective at any time while a tax levied by the board of...

... any form, and the state and any of its political subdivisions. (B) "Wholesale dealer" includes only those persons: (1) Who bring in or cause to be brought into this state unstamped cigarettes purchased directly from the manufacturer, producer, or importer of cigarettes for sale in this state but does not include persons who bring in or cause to be brought into this state cigarettes with respect to which no evi...

...rectly from the general revenue fund to political subdivisions located in the county; (b) The sum of the amounts from the general revenue fund distributed in the county during the preceding calendar year for subsidy payments to institutions of higher education from appropriations to the department of higher education; for programs and services for persons with mental illnesses, persons with developmental disabiliti...

...y employer, including the state and its political subdivisions, maintaining an office or transacting business within this state and making payment of any compensation to an employee who is a taxpayer shall deduct and withhold from such compensation for each payroll period a tax computed in such manner as to result, as far as practicable, in withholding from the employee's compensation during each calendar year an amo...

...e Revised Code; (2) To the state or a political subdivision for a certified claim under section 131.02 or 131.021 of the Revised Code or a finding for recovery included in a certified report that has been filed with the attorney general pursuant to sections 117.28 and 117.30 of the Revised Code; (3) For a fee that is paid to the state or to the clerk of courts pursuant to section 4505.06 of the Revised Code; (4...

...(A) As used in this section: (1) "Candidate" has the same meaning as in section 3517.01 of the Revised Code, but is limited to candidates for the public offices specified in this section. (2) "Contribution" has the same meaning as in section 3517.01 of the Revised Code, but is limited to contributions of money only. (B) A nonrefundable credit is allowed against a taxpayer's aggregate tax liability under section...

...(A) As used in this section: (1) "County's proportionate share of the calendar year 2007 LGF and LGRAF distributions" means the percentage computed for the county under division (B)(1)(a) of section 5747.501 of the Revised Code. (2) "County's proportionate share of the total amount of the local government fund additional revenue formula" means each county's proportionate share of the state's population as determi...

...and its agencies, instrumentalities, or political subdivisions. (F) Except as otherwise provided in divisions (F)(2), (3), and (4) of this section, "gross receipts" means the total amount realized by a person, without deduction for the cost of goods sold or other expenses incurred, that contributes to the production of gross income of the person, including the fair market value of any property and any services rec...

...he states of the United States or their political subdivisions; (iii) In variable demand notes, corporate money market instruments including, but not limited to, commercial paper rated at the time of purchase in either of the two highest classifications established by at least one nationally recognized statistical rating organization; (iv) In deposits in banks or savings and loan associations whose deposits are...

... and federal agencies, with agencies of political subdivisions, with state and local instrumentalities, and with private entities as necessary to make the resource as complete as is possible. (N) Planning, organizing, advertising, and conducting outreach efforts, such as conferences and fairs, at which veterans and their dependents may meet, learn about the organization and operation of the department of veterans s...

... or certificate from this state or any political subdivision or agency of the state to practice a trade or profession shall be granted a renewal of the license or certificate by the issuing board or authority at the usual cost without penalty and without re-examination if not otherwise disqualified because of mental or physical disability and if either of the following applies: (1) The license or certificate ...

...y, township, school district, or other political subdivision or any agency or instrumentality thereof. (B) An employer may adopt a policy to provide a preference for employment decisions, including hiring, promotion, or retention during a reduction in force, to a service member, veteran, or the spouse or a surviving spouse of a service member or veteran. (C) A preference provided under division (B) of this s...

...a hospital operated by the state or any political subdivision thereof without the consent of such department. The right of such person to appear and defend shall not be denied. The judgment or order of hospitalization by a court of competent jurisdiction of another state ordering a person to the veterans' administration or other agency of the United States, or any hospital operated by any such agency, for care or...

...y, township, school district, or other political subdivision of the state. (D) "Employee" has the same meaning as in section 4113.51 of the Revised Code. (E) "Uniformed services" means the armed forces, the Ohio organized militia when engaged in full-time national guard duty, the commissioned corps of the public health service, and any other category of persons designated by the president of the United States...

... not advocate, nor am I a member of any political party or organization that advocates the overthrow of the government of the United States or of this state by force or violence, so help me God." Every officer, before being commissioned shall take and subscribe to such oath within ten days after his appointment, and unless he does so he is deemed to have declined his office and the appointment shall be vacated. Al...