Ohio Revised Code Search
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Section 128.40 | [Former R.C. 128.42, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Wireless 9-1-1 charges ending January 1, 2024.
...Costs." (2) On each retail sale of a prepaid wireless calling service occurring in this state, a wireless 9-1-1 charge of five-tenths of one per cent of the sale price. (B) For purposes of division (A)(2) of this section, a retail sale occurs in this state if it is effected by the consumer appearing in person at a seller's business location in this state, or if the sale is sourced to this state under division (... |
Section 128.01 | Definitions.
...ns a wireline service provider. (X) "Prepaid wireless calling service" has the same meaning as in division (AA)(5) of section 5739.01 of the Revised Code. (Y) "Provider of a prepaid wireless calling service" means a wireless service provider that provides a prepaid wireless calling service. (Z) "Retail sale" has the same meaning as in section 5739.01 of the Revised Code. (AA) "Seller" means a person that ... |
Section 128.422 | Calculation of access fee on prepaid wireless service; exempt service.
...(A) When a prepaid calling service is sold with one or more other products or services for a single, nonitemized price, the next generation 9-1-1 access fee imposed under section 128.42 of the Revised Code shall apply to the entire nonitemized price, except as provided in divisions (B)(1) to (3) of this section. (B)(1) If the amount of the prepaid calling service is disclosed to the consumer as a dollar amount, th... |
Section 1345.44 | Prepaid entertainment contract form.
...(A) Every prepaid entertainment contract shall state the date on which the buyer actually signs. The seller shall give the buyer a copy of the contract that has been signed by the seller and complies with division (B) of this section. (B) All of the following apply to any prepaid entertainment contract: (1) A completed form, in duplicate, captioned "notice of cancellation," shall be attached to the contract signed ... |
Section 3332.082 | Prepaid tuition loss due to closure of school - reimbursement.
...stered by the state board do not suffer prepaid tuition loss as a result of the closure of a school. This may include lawsuits against a school or any individual who may reasonably have liability as a result of the default, in which the attorney general shall advise and represent the board. Any student seeking reimbursement for a prepaid tuition loss shall submit a claim for reimbursement to the board not later than ... |
Section 5739.034 | Telecommunications services definitions.
... a telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service, but for the fact that it is not exclusively a telecommunications service. (8) "Service address" means: (a) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid. (b) If... |
Section 1345.41 | Prepaid entertainment contract definitions.
...1 to 1345.50 of the Revised Code: (A) "Prepaid entertainment contract" means a contract under which the buyer of a service pays for or becomes obligated to pay for service prior to the buyer's receipt of or enjoyment of any or all of the service and that is a contract for: (1) Dance studio lessons, which include related services and instruction in ballroom or other types of dancing, and lessons whether given to stu... |
Section 169.01 | Unclaimed funds definitions.
...s: (I) It is purchased or loaded on a prepaid basis for the future purchase or delivery of goods or services. (II) It is redeemable upon presentation to a single merchant or service provider or an affiliated group of merchants or service providers. (III) It is not redeemable for cash in whole or in part. (e) Any open-loop prepaid card that is issued by a financial organization or a business association for wh... |
Section 3517.109 | Disposal of any excess funds and excess aggregate contributions.
...education. (12) "Campaign asset" means prepaid, purchased, or donated assets available to the candidate on the date of the filing deadline for the office the candidate is seeking that will be consumed or depleted in the course of the candidate's election campaign, including, but not limited to, postage, prepaid rent for campaign headquarters, prepaid radio, television, and newspaper advertising, and other prepaid co... |
Section 5739.01 | Sales tax definitions.
...) Telecommunications service, including prepaid calling service, prepaid wireless calling service, or ancillary service, is or is to be provided, but not including coin-operated telephone service; (g) Landscaping and lawn care service is or is to be provided; (h) Private investigation and security service is or is to be provided; (i) Information services or tangible personal property is provided or ordered b... |
Section 128.42 | Next generation 9-1-1 access fee on prepaid wireless service.
...re is imposed, on each retail sale of a prepaid wireless calling service occurring in this state, a next generation 9-1-1 access fee of five-tenths of one per cent of the sale price. (B) For purposes of division (A) of this section, a retail sale occurs in this state if it is effected by the consumer appearing in person at a seller's business location in this state, or if the sale is sourced to this state under di... |
Section 128.52 | Sales subject to taxes on retail sales.
...(A) Each seller of a prepaid wireless calling service required to collect prepaid wireless 9-1-1 charges under section 128.40 of the Revised Code or next generation 9-1-1 access fees under section 128.421 of the Revised Code shall also be subject to the provisions of Chapter 5739. of the Revised Code regarding the excise tax on retail sales levied under section 5739.02 of the Revised Code, as those provisions apply t... |
Section 1345.42 | Contract provision of prepaid entertainment contracts.
...(A) All prepaid entertainment contracts between the same seller and the same buyer that are in effect at the same time, or the terms of which overlap for any period, shall be considered as one contract for the purpose of sections 1345.43 and 1345.44 of the Revised Code. (B) Prepaid entertainment contracts shall: (1) Be in writing and be signed by the buyer and the seller, and a copy shall be provided to the buyer a... |
Section 5701.07 | Credits, current accounts, prepaid items defined.
... of all current accounts receivable and prepaid items used in business when added together, estimating every such account and item at its true value in money, over and above the sum of current accounts payable of the business, other than taxes and assessments. (B) "Current accounts" includes items receivable or payable on demand or within one year from the date of inception, however evidenced. (C) "Prepaid items" d... |
Section 128.421 | Collection of access fee on prepaid wireless service.
... of the Revised Code, the seller of the prepaid calling service shall collect the next generation 9-1-1 access fee imposed under section 128.42 of the Revised Code in the same manner as described in section 128.414 of the Revised Code. |
Section 128.46 | Filing returns; remitting charges and fees; subscriber liability; audit and assessment.
... (3) If a seller is required to collect prepaid wireless 9-1-1 charges under section 128.40 of the Revised Code or next generation 9-1-1 access fees under section 128.421 of the Revised Code in amounts that do not merit monthly returns, the commissioner may authorize the seller to make and file returns less frequently. The commissioner shall ascertain whether this authorization is warranted upon the basis of administ... |
Section 1321.41 | Short-term loan licensee prohibitions.
...ated as if the borrower had voluntarily prepaid the loan in full on the date of termination. |
Section 1345.43 | Right of buyer to cancel.
...ct, the buyer has the right to cancel a prepaid entertainment contract until midnight of the third business day after the date on which the first service under the contract is available, and if the facility or service that is the subject of the contract is not available at the time that the buyer signs the contract, the buyer has until midnight of the seventh business day after the date on which the first service und... |
Section 1345.47 | Defenses of buyer against holder in due course.
...he Revised Code, a buyer who executes a prepaid entertainment contract or a note in connection with such a contract may assert as a defense to a claim by a holder in due course, as defined in section 1303.32 of the Revised Code, any defense that the buyer may assert against the seller of the prepaid entertainment contract. |
Section 2101.161 | Deposit of prepaid and unearned costs.
...The probate court may order that prepaid and unearned costs be deposited with a bank, savings bank, savings and loan association, credit union, or trust company incorporated under the laws of this state or of the United States. The order shall be entered on the journal of the court and may specify that deposited costs are to be held in an account, or invested in an investment, supervised by the bank, savings bank, as... |
Section 2113.031 | Summary release from administration.
...s funeral and burial expenses have been prepaid, and the value of the assets of the decedent's estate does not exceed the total of the following items: (i) The allowance for support that is made under division (A) of section 2106.13 of the Revised Code to the surviving spouse and, if applicable, to the decedent's minor children and that is distributable in accordance with division (B)(1) or (2) of that section; (ii... |
Section 3345.022 | Group legal services insurance plan - prepaid legal services plan.
...uperintendent of insurance or through a prepaid legal services plan established by attorneys admitted to the practice of law in this state. The fees or charges to students who participate in the plan shall be established by the board or boards and shall be sufficient to defray the college's or university's cost of administering the plan. No student shall be required to pay any such fee or charge unless the student el... |
Section 3509.04 | Delivery of absent voter's ballot.
...ail, air mail, or regular mail, postage prepaid, proper absent voter's ballots. The board shall deliver or mail with the ballots an unsealed identification envelope upon the face of which shall be printed a form substantially as follows: "Identification Envelope Statement of Voter I, ________________________(Name of voter), declare under penalty of election falsification that the within ballot or ballots containe... |
Section 5511.01 | State highway system established.
... be mailed by first-class mail, postage prepaid, and certified with return receipt requested, at least two weeks before the time fixed for any public involvement activity. When the director proposes to change an existing state highway within a municipal corporation, the director shall mail to the mayor or other chief executive officer of the municipal corporation a copy of the notice, which shall be mailed by first-... |
Section 109.79 | Ohio peace officer training academy.
...(A) The Ohio peace officer training commission shall establish and conduct a training school for law enforcement officers of any political subdivision of the state or of the state public defender's office. The school shall be known as the Ohio peace officer training academy. No bailiff or deputy bailiff of a court of record of this state and no criminal investigator employed by the state public defender shall be perm... |