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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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service business paying sales and use tax
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Section 133.25 | Levying property tax to debt charges on securities payable from property taxes.

...on, including the transfer of moneys to paying agents or to persons providing credit enhancement facilities at the times and in the amounts required. Until needed for that purpose, and subject to any limitations in the legislation, the fiscal agent shall either deposit such moneys on behalf of the subdivision in an institution that is eligible to become a public depository pursuant to section 135.03 of the Revised Co...

Section 135.143 | Investment authority for state interim funds.

...university or college does not pay bond service charges on the obligations when due, appropriated funds allocated to the state university or college in an amount sufficient to pay bond service charges on the obligations, less any amounts deposited for that purpose under the bond proceedings. Upon the request of the treasurer of state, the department of higher education shall promptly pay to the treasurer of state the...

Section 145.56 | Tax exemptions.

...r investments are exempt from any state tax, except the tax imposed by section 5747.02 of the Revised Code, and are exempt from any county, municipal, or other local tax, except income taxes imposed pursuant to section 5748.02, 5748.08, or 5748.09 of the Revised Code, and, except as provided in sections 145.57, 145.572, 145.573, 145.574, 3105.171, 3105.65, and 3115.501 and Chapters 3119., 3121., 3123., and 3125. of t...

Section 149.30 | Public functions of Ohio history connection.

...eral and the director of administrative services, lands and buildings owned by the state which are in the care, custody, and control of the Ohio history connection, all of which shall be maintained and kept for public use at reasonable hours; (B) Making alterations and improvements, marking, and constructing, reconstructing, protecting, or restoring structures, earthworks, and monuments in its care, and equipping s...

Section 154.20 | Capital facilities for mental hygiene or retardation.

...e Ohio housing finance agency's housing tax credit program for the purpose of making use of low-income housing tax credits in support of housing for mental hygiene and retardation patients. (G) A nonprofit corporation providing a mental retardation service must obtain written approval from the director of developmental disabilities before acting in concert with a limited partnership or limited liability compan...

Section 161.01 | Emergency interim government definitions.

...As used in sections 161.01 to 161.29, inclusive, of the Revised Code, and unless otherwise clearly required by the context: (A) "Unavailable" means either that a vacancy in office exists and there is no deputy authorized to exercise all of the powers and discharge the duties of the office, or that the lawful incumbent of the office, including any deputy exercising the powers and discharging the duties of an office b...

Section 1703.031 | Notice of transaction of business.

...revocable consent of the corporation to service of process on such agent so long as the authority of the agent continues and to service of process upon the secretary of state in the events provided for in section 1703.19 of the Revised Code; (5) A brief summary of the business to be transacted within this state. (B) The notice required by this section shall be accompanied by a certificate of good standing or s...

Section 1707.02 | Exempt securities.

...such exemption if it appears to it that sales of such security have been fraudulent or that future sales of it would be fraudulent. The division shall set such hearing not later than ten days from the date of the order of suspension, but may for good cause continue such hearing upon application of the exchange or system upon which such security is listed or designated or upon application of the issuer of such securit...

Section 1713.24 | Sale and distribution of property of certain corporations.

...The trustees of a university, college, or other institution of learning, incorporated by authority of this state under special charter, and which is owned in shares or stock subscribed or taken, may dispose of its property at public sale, on such terms as to payment as the stockholders by a vote of three fourths of the shares or stock of the institution direct after giving public notice thereof by publication for six...

Section 1716.02 | Charitable organizations to file annual registration statement - contents - fees.

... charitable organization is exempt from paying the additional fee in this section.

Section 173.42 | Long-term care consultation program.

...care in a home for the aged exempt from taxation under section 5701.13 of the Revised Code; (5) The individual is seeking admission to a facility that is not a nursing facility with a provider agreement under section 5165.07, 5165.511, or 5165.512 of the Revised Code; (6) Pursuant to rules that may be adopted under this section, the department or a program administrator has exempted the individual from receiving ...

Section 2151.14 | Duties and powers of probation department - records - command assistance.

...ered nonpublic schools, public children services agencies, private child placing agencies, probation departments, law enforcement agencies, and prosecuting attorneys that have records related to the child in question to provide copies of one or more specified records, or specified information in one or more specified records, that the individual or entity has with respect to the child to any of the following individu...

Section 2151.86 | Criminal records check.

... entity is a public school, educational service center, or chartered nonpublic school, then section 3319.39 of the Revised Code shall apply instead. If the out-of-home care entity is a child care center, type A family child care home, type B family child care home, certified in-home aide, or child day camp, then section 5104.013 of the Revised Code shall apply instead. (2) At the times specified in this division, ...

Section 2305.18 | Summons on corporation in hands of a receiver.

...ns left at the office or usual place of business of such agents or officers of such receiver, with the person in charge thereof. If such corporation is a railroad company, summons may be served upon any regular ticket or freight agent of the receiver, or, if there is no such agent, then on any conductor of such receiver, in any county in the state in which the company's railroad is located. The summons shall be retur...

Section 2305.19 | Saving in case of reversal.

...ft at the office or the usual place of business of any of those agents or officers of the receiver with the person having charge of the office or place of business. If that corporation is a railroad company, summons may be served on any regular ticket or freight agent of the receiver, and if there is no regular ticket or freight agent of the receiver, then upon any conductor of the receiver, in any county in t...

Section 2921.421 | Prosecuting attorney, elected chief legal officer, or township law director appointment of assistants or employees.

...ity of the political subdivision of the business relationship between the prosecuting attorney, the chief legal officer or official designated as prosecutor in a municipal corporation, or the township law director and the appointee or employee thereof. In the case of a municipal corporation, the disclosure may be made or evidenced in an ordinance, resolution, or other document that does either or both of the followin...