Ohio Revised Code Search

...the board of county commissioners shall conduct two public hearings on the resolution, the second hearing to be no fewer than three nor more than ten days after the first. Notice of the date, time, and place of the hearings shall be given by publication in a newspaper of general circulation in the county, or as provided in section 7.16 of the Revised Code, once a week on the same day of the week for two consecutive w...

...the day the election on the question is conducted unless the board of county commissioners levies a tax under one or more of sections 307.697, 4301.421, 5743.024, and 5743.323 of the Revised Code on July 19, 1995, in which case the date the rate levied by the transit authority will be reduced and the rate levied for the purpose of constructing or renovating a sports facility will be increased shall not be earlier th...

...ll be determined either by a test check conducted by the commissioner under terms and conditions agreed to by the commissioner and the vendor or by any other method agreed upon by the vendor and the commissioner. If the parties are unable to agree to the terms and conditions of the test check or other method, the application shall be denied. If used, the test check shall determine the proportion that taxable retai...

...tion under Chapter 3717. of the Revised Code. Each vendor shall keep complete and accurate records of sales, together with a record of the tax collected on the sales, which shall be the amount due under sections 5739.01 to 5739.31 of the Revised Code, and shall keep all invoices, bills of lading, and other such pertinent documents. Alternatively, any food service operator who has not been convicted under section 573...

...ess is not temporary if the same person conducted business at the place continuously for more than six months or occupied the premises as the person's permanent residence for more than six months, or if the person intends it to be a fixed place of business. Any transient vendor, in lieu of obtaining a vendor's license under division (A) of this section for counties in which the transient vendor has no fixed place o...

...ourth degree. Each day that business is conducted while a vendor's license is suspended constitutes a separate offense. (D) Except as otherwise provided in this section, whoever violates sections 5739.01 to 5739.31 of the Revised Code, or any lawful rule promulgated by the department of taxation under authority of such sections, shall be fined not less than twenty-five nor more than one hundred dollars. (E) Whoever...

...hority to do any of the following: (1) Conduct audits or other reviews as provided under the agreement or state law; (2) Provide records pursuant to section 149.43 of the Revised Code or to governmental agencies under disclosure laws; (3) Prevent the disclosure of confidential taxpayer information in accordance with Title LVII of the Revised Code; (4) Prevent, consistent with federal law, the disclosure or misuse...

...sponse period during which the business conducts disaster work pursuant to a qualifying solicitation received by the business, provided the equipment is removed from the state before the last day of that period. All terms used in division (C)(10) of this section have the same meanings as in section 5703.94 of the Revised Code. (11)(a) Watercraft, if all of the following apply: (i) The watercraft is in this state ...

...resides or in which the person assessed conducts business. If the person assessed maintains no place of business in this state and is not a resident of this state, the certified copy of the entry may be filed in the office of the clerk of the court of common pleas of Franklin county. Immediately upon the filing of the entry, the clerk shall enter a judgment for the state against the person assessed in the amount s...

... the taxpayer in charge of the business conducted in this state; (4) The names of the president, secretary, treasurer, and statutory agent in this state, with the post-office address of each; (5) The date on which the taxpayer's taxable year begins and ends; (6) The taxpayer's federal taxable income during the taxpayer's taxable year; (7) Any other information the tax commissioner requires for the proper ...

...ngs from casino gaming or sports gaming conducted in this state shall be allocated to the state. (C) If an individual is a resident for part of the taxable year and a nonresident for the remainder of the taxable year, all items of nonbusiness income or deduction shall be allocated under division (A) of this section for the part of the taxable year that the individual is a resident and under division (B) of this sec...

...ctly by the taxpayer, in an entity that conducts a trade or business in this state. (3) "Qualifying payroll" means the amount of compensation used to determine the withholding obligations in division (A) of section 5747.06 of the Revised Code and paid over one of the following periods by the entity whose sale generated the qualifying capital gain: (a) The five calendar years immediately preceding the time of sa...

...p-body> The board of elections shall conduct and canvass the election in the same manner as regular elections in the school district for the election of county officers. The board shall certify the results of the election to the board of education and to the tax commissioner. If a majority of the electors voting on the question vote in favor of the replacement, the existing tax shall cease to be levied, and the re...

...n that county. The election shall be conducted, canvassed, and certified in the same manner as regular elections for county offices in the county. Notice of the election shall be published in a newspaper of general circulation in the district once a week for two consecutive weeks, or as provided in section 7.16 of the Revised Code, prior to the election. If the board of elections operates and maintains a web site,...

...ool district, and the election shall be conducted, canvassed, and certified in the same manner as regular elections in the district for the election of county officers. The resolution shall be put before the electors as one ballot question, with a majority vote indicating approval of the school district income tax, the bond issue, and the levy to pay debt charges on the bonds and any anticipatory securities. The bo...

...ool district, and the election shall be conducted, canvassed, and certified in the same manner as regular elections in the district for the election of county officers. The resolution shall be put before the electors as one ballot question, with a majority vote indicating approval of the school district income tax and the property tax. The board of elections shall publish the notice of the election in a newspaper o...

...es or in which the party's business is conducted. If the party assessed maintains no place of business in this state and is not a resident of this state, the certified copy of the entry may be filed in the office of the clerk of the court of common pleas of Franklin county. Immediately upon the filing of such entry, the clerk shall enter a judgment for the state against the party assessed in the amount shown o...

...te disaster business from disaster work conducted in this state during a disaster response period pursuant to a qualifying solicitation received by the business. Terms used in division (F)(2)(ll) of this section have the same meanings as in section 5703.94 of the Revised Code. (mm) In the case of receipts from the sale or transfer of a mortgage-backed security or a mortgage loan by a mortgage lender holding a valid...

...taxes or fees imposed under the Revised Code. The tax levied under this section is imposed on the person receiving the gross receipts and is not a tax imposed directly on a purchaser. The tax imposed by this section is an annual privilege tax for the calendar year that contains all tax periods in the calendar year. A taxpayer is subject to the annual privilege tax for doing business during any portion of such calenda...

...h the pari-mutuel system of wagering is conducted; (5) Two per cent to the Ohio law enforcement training fund to support law enforcement functions in the state; (6) Two per cent to the problem casino gambling and addictions fund to support efforts of the department of mental health and addiction services to alleviate problem gambling and substance abuse and related research in the state under section 5119.47 of t...

...ribed in section 5801.10 of the Revised Code, or other means. (ii) Any agreement or other written instrument executed by the objecting party pursuant to division (D)(1)(b)(i) of this section may include a release and a trustee indemnification clause, along with other terms agreed to by the parties. Reasonable expenses related to such written instrument or written agreement shall be charged to the trust. (2) With...

... resolution. The expense of commencing, conducting, and concluding such a proceeding shall be charged as ordered by the court. (b)(i) Resolve the objection with the objecting person by accepting a withdrawal of the person's objection or by written instrument, a written agreement as described in section 5801.10 of the Revised Code, or other means. (ii) Any agreement or other written instrument executed by the obj...

...resentative consented to the trustee's conduct, ratified the transaction, or released the trustee in compliance with section 5810.09 of the Revised Code. (5) The transaction involves a contract entered into or claim acquired by the trustee before the person became or contemplated becoming trustee. (C) A sale, encumbrance, or other transaction involving the investment or management of trust property is presume...

...)(5) or 2523(e) of the Internal Revenue Code, was previously allowed; (2) Any trust during any period that the trust may be revoked or amended by its settlor; (3) A trust if contributions to the trust qualify for the annual exclusion under section 2503(c) of the Internal Revenue Code. (E) For purposes of division (A) of this section, a trustee who acts reasonably and in good faith in exercising the power to ...

...stantially interfere with the effective conduct of the judicial proceedings or prejudice the rights of the parties, in which case the particular provision does not apply, and the superseded law applies. (4) Any rule of construction or presumption provided in Chapters 5801. to 5811. of the Revised Code applies to trust instruments executed before the effective date of those chapters unless there is a clear indication...