Ohio Revised Code Search

...on does not prohibit the imposition of taxes under Chapter 718. or 3769. of the Revised Code. (F)(1) Any action asserting that this section or section 3770.03 of the Revised Code or any portion of those sections or any rule adopted under those sections violates any provision of the Ohio Constitution shall be brought in the court of common pleas of Franklin county within ninety days after the effective date o...

...sclosure by a state agency or political subdivision as a public record under section 149.43 of the Revised Code: (1) A dependent of an applicant; (2) The social security number, passport number, or federal tax identification number of an applicant or the spouse of an applicant; (3) The home address and telephone number of an applicant or the spouse or dependent of an applicant; (4) An applicant's birth certificat...

...ssion to have paid all applicable fees, taxes, and debts to the state. (R) "Majority ownership interest" in a license or in a casino facility, as the case may be, means ownership of more than fifty per cent of such license or casino facility, as the case may be. For purposes of the foregoing, whether a majority ownership interest is held in a license or in a casino facility, as the case may be, shall be determined...

...osure by any state agency or political subdivision as a record under section 149.43 of the Revised Code: (1) A minor child of an applicant; (2) The social security number, passport number, or federal tax identification number of an applicant or the spouse of an applicant; (3) The home address and telephone number of an applicant or the spouse or dependent of an applicant; (4) An applicant's birth certificate...

...losure by any state agency or political subdivision as a public record under section 149.43 of the Revised Code: (1) Social security numbers, passport numbers, or federal tax identification numbers; (2) Home addresses and telephone numbers; (3) Birth certificates; (4) Driver's license numbers; (5) Dates of birth; (6) Places of birth; (7) The personal financial information and records, including t...

...rized in the Revised Code, no political subdivision shall levy any tax or fee on cultivators, processors, or dispensaries that is based on those businesses' gross receipts or that is the same as or similar to any tax or fee imposed by the state.

...d by this state or any of its political subdivisions.

...d by this state or any of its political subdivisions.

...tor shall classify hospitals owned by a political subdivision or subdivisions as a group and merit rate each individual hospital according to its individual accident experience as provided in the rules of the administrator. A children's home or other such public institution, or any other public activity maintained and operated by two or more counties or parts of counties, shall be considered as a county for the purp...

...rovided by this state or any political subdivision and based on employment, shared employees under a professional employer organization agreement shall be considered employees solely of the client employer. (1) A client employer shall be entitled to the benefit of any tax credit, economic incentive, or similar benefit arising as the result of the client employer's employment of shared employees. If the grant ...

...provided by this state or any political subdivision and based on employment, worksite employees under an alternate employer organization agreement shall be considered employees solely of the client employer. (1) A client employer shall be entitled to the benefit of any tax credit, economic incentive, or similar benefit arising as the result of the client employer's employment of worksite employees. If the grant or ...

...e, its instrumentalities, its political subdivisions, their instrumentalities, or an Indian tribe, the employer is subject to this chapter if the employer had at least one individual in employment, as defined in divisions (B)(2)(a) and (B)(2)(l) of section 4141.01 of the Revised Code. (G) An employer subject to this chapter within any calendar year is subject to this chapter during the whole of such year and during...

...ed States, this state, or any political subdivisions thereof. (GG) "Chartered party" means a group of persons who contract as a group to acquire the exclusive use of a passenger-carrying motor vehicle at a fixed charge for the vehicle in accordance with the carrier's tariff, lawfully on file with the United States department of transportation, for the purpose of group travel to a specified destination or for a part...

... the payment of license or registration taxes on a motor vehicle for any preceding year, or for any preceding period of a year, if the motor vehicle was not taxable for that preceding year or period under sections 4503.02, 4503.04, 4503.11, 4503.12, and 4503.16 or Chapter 4504. of the Revised Code. (5) When a certificate of registration is issued upon the first registration of a motor vehicle by or on behalf of th...

...ty tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county to levy a county motor vehicle license tax pursuant to section 4504.02, 4504.15, 4504.16, or 4504.24 of the Revised Code, of a township to levy a township motor vehicle license tax pursuant to sections 4504.18 and 4504.181 of the Revised Code, or of a municipal corporation to levy a municipal motor v...

...r is this state or any of its political subdivisions, a church, or an organization whose purchases are exempted by section 5739.02 of the Revised Code; (2) When the transaction in this state is not a retail sale as defined by section 5739.01 of the Revised Code; (3) When the purchase is outside this state or in interstate commerce and the purpose of the purchaser is not to use, store, or consume within the mean...

...aft owned by any state or any political subdivision of a state; (4) Aircraft owned by aircraft manufacturers or aircraft engine manufacturers and operated only for purposes of testing, delivery, or demonstration; (5) Aircraft operated for hire over regularly scheduled routes within the state. (B) The license tax this section requires shall be at the rates specified in section 4561.18 of the Revised Code, and sh...

... county in which there is a political subdivision that participated in the creation of the port authority, and shall permit the inspection of the plan at the port authority office by all persons interested. The notice shall fix the time and place for the hearing of all comments on the plan, which shall be not less than thirty nor more than sixty days after the completion of the notice. Any inter...

...evised Code governing the collection of taxes and assessments levied by local taxing districts and the same provisions concerning the nonpayment of taxes shall apply to taxes levied pursuant to this section.

...county in which there is a political subdivision that participated in the creation of the port authority, and shall permit the inspection of the plan at the port authority office by all persons interested. The notice shall fix the time and place for the hearing of all comments on the plan, which shall be not less than thirty nor more than sixty days after the completion of the notice. Any interes...

...evised Code governing the collection of taxes and assessments levied by local taxing districts and the same provisions concerning the nonpayment of taxes shall apply to taxes levied pursuant to this section.

... charge, actually paid to any political subdivision of the state or county, as the consideration for the grant of such franchise or right, and excluding any value added to such property by reason of a monopoly or merger, with due regard in determining the dollar annual return under division (A)(3) of this section to the necessity of making reservation out of the income for surplus, depreciation, and contingencies, an...

... than four hundred thousand that levies taxes under section 5739.021 or 5739.026 of the Revised Code, the aggregate rate of which does not exceed one-half of one per cent on September 29, 2015. (B)(1) The board of trustees of an eligible township, by resolution, may declare an unincorporated area of the township to be a tourism development district for the purpose of fostering and developing tourism in the district...

...rict shall continue to levy and collect taxes for the payment of indebtedness within the territory of the fire district as it was composed at the time the indebtedness was incurred. Upon the withdrawal of any municipal corporation from a township fire district created under division (C) of this section, the county auditor shall ascertain, apportion, and order a division of the funds on hand, moneys and taxes in th...

...d States, this state, or any political subdivision, body politic, or agency of the United States or this state, as described in division (G) of section 5301.53 of the Revised Code. (3) Within the twenty years immediately preceding the date on which notice is served or published under division (E) of this section, one or more of the following has occurred: (a) The mineral interest has been the subject of a titl...