Ohio Revised Code Search

...ent the use of any sewers, water pipes, gas pipes, or conduits used for such purposes, or for telephone or telegraph purposes, in such road, street, alley, way, or ground, except temporarily when necessary in the construction of said tunnels. Said grant can only be made upon such terms as are agreed upon by the legislative authority of the municipal corporation, or by the board of county commissioners in the case of...

... franchise, and property taxes; natural gas, fuel oil, water, electricity, sewage, and refuse and hazardous medical waste collection; allocated other protected home office costs; and any additional costs defined as other protected costs in rules adopted under section 5124.03 of the Revised Code. (LL)(1) "Owner" means any person or government entity that has at least five per cent ownership or interest, either dire...

...formaldehyde foam insulation, and radon gas; and any material defects in the property that are within the actual knowledge of the transferor. The form also shall set forth a statement of the purpose of the form, including statements substantially similar to the following: that the form constitutes a statement of the conditions of the property and of information concerning the property actually known by the transfero...

...ding, but not limited to, power, light, gas, hot and cold water, heating, refrigeration, air conditioning, and incinerating; (e) Elevators, tanks, pumps, motors, fans, compressors, ducts, and, in general, all apparatus and installations existing for common use; (f) Community and commercial facilities that are not listed in division (F)(2)(a), (b), (c), (d), or (e) of this section but provided for in the declaration...

...sion, power, electricity, light, heat, gas, oil, crude products, water, steam, waste, storm water not connected with highway drainage, alternative or renewable energy sources such as wind or solar, or any other similar commodity, including a fire or police signal system or street lighting system that directly or indirectly serves the public.

...ion. (b) "Highway truck stop" means a gas station with a sign that is visible from a highway, as defined in section 5501.01 of the Revised Code, that offers amenities to commercial vehicles.

...any of the following: (a) Plumbing and gas-fitting; (b) Steam and hot-water heating, ventilating apparatus, and steam-powered plant; (c) Electrical equipment.

...s, sewer lines, steam lines, pipelines, gas and water lines, tracks, or other equipment or appliances of any electric cooperative, railroad, or public utility, whether owned privately or by any governmental authority, located on, over, or under the portion of the street, highway, or road affected by the vacation, are not required for purposes of the vacating authority, any affected electric cooperative, railroad, or ...

...ch there is a sanitary sewer, water, or gas main, such plans shall include the extension to the curb of all necessary and proper service connections with such sewer or main. After any improvement is laid under such sections, any future installation of mains or public utility lines shall, so far as possible, be made between the curb and property line. No road, street, or alley improved under sections 5559.02 to 5559...

...wers, sewage collection systems, steam, gas, and electric lines, roads, curbs, gutters, sidewalks, storm drainage facilities, and construction of other facilities or buildings equal to at least fifty per cent of the market value of the facility prior to the expenditures, as determined for the purposes of local property taxation. (R) "Large manufacturing facility" means a single Ohio facility that employed an averag...

...in tax year 1999 in the case of natural gas company tax value losses, payments shall be made to school districts and joint vocational school districts equal to one hundred per cent of the loss computed under division (D) of section 5727.85 of the Revised Code as in effect before July 1, 2015, as if the tax were a fixed-rate levy, but those payments shall extend through fiscal year 2016. (2) For taxes levied within...

...e per cent in the case of (1) a natural gas company or (2) a water-works company for taxable property first subject to taxation in this state for tax year 2017 and thereafter; (D) Eighty-eight per cent in the case of a pipe-line company, a water-works company for taxable property first subject to taxation in this state before tax year 2017, or a heating company; (E)(1) For tax year 2005, eighty-eight per cent ...

...As used in this section, "taxpayer" means any person subject to the tax imposed by section 5727.24 of the Revised Code. Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against the tax imposed on a taxpayer under section 5727.24 of the Revised Code. The credit shall be claimed on a return due under section...

...posed by this section. (C) A natural gas company's gross receipts received after April 30, 2000, are not subject to the annual excise tax imposed by this section. (D) A telephone company's gross receipts derived from amounts billed to customers after June 30, 2004, are not subject to the annual excise tax imposed by this section. Notwithstanding any other provision of law, gross receipts derived from amounts bi...

...any derived from operating as a natural gas company that is subject to the tax imposed by section 5727.24 of the Revised Code. (b) The total gross receipts of the company, for the year next preceding the first day of May, in this state from business done within the state. (B) The reports required by section 5727.31 of the Revised Code shall contain: (1) The name and principal mailing address of the company; (...

...ny combination thereof, such as natural gas or other fuels; energy management products, software, and services; machinery and equipment acquisition; and financing agreements. (c) "Single location" means a facility located on contiguous property separated only by a roadway, railway, or waterway. (2) Division (C) of this section applies to any commercial or industrial purchaser's receipt of electricity through a ...

...in tax year 1999 in the case of natural gas company tax value losses, payments shall be made equal to one hundred per cent of the loss computed as if the tax were a fixed-rate levy, but those payments shall extend from fiscal year 2006 through fiscal year 2016. (E) Not later than January 1, 2002, for all taxing districts in each joint vocational school district, the tax commissioner shall certify to the department o...

...in tax year 1999 in the case of natural gas company tax value losses, payments shall be made equal to one hundred per cent of the loss computed as if the tax were a fixed-rate levy, but those payments shall extend from 2011 through 2016 if the levy was charged and payable for debt purposes in tax year 2010. If the levy is not charged and payable for debt purposes in tax year 2010 or any following tax year before tax ...

...iding information regarding any natural gas distribution company or electric distribution company that is subject to regulation by the commission.

...oner's possession, against any natural gas distribution company, electric distribution company, self-assessing purchaser, or qualified end user that fails to file a return or pay any tax, interest, or additional charge as required by sections 5727.80 to 5727.95 of the Revised Code. When information in the possession of the tax commissioner indicates that a person liable for the tax imposed by section 5727.81...

...ate records of all electric and natural gas distributions and other records as required by the tax commissioner. The records shall be preserved for four years after the return for the taxes to which the records pertain is due or filed, whichever is later. The records shall be available for inspection by the tax commissioner or the commissioner's authorized agent, upon request of the commissioner or such agent.

...81 of the Revised Code and each natural gas distribution company required to pay the tax imposed by section 5727.811 of the Revised Code shall provide to its customers in this state the statement required by section 4933.33 of the Revised Code.

... incorporated or connected; (e) A flue gas desulfurization system that is connected to a coal-fired electric generating unit; (f) Facilities or equipment acquired, constructed, or installed, and used, at a coal-fired electric generating unit primarily for the purpose of handling the byproducts produced by a compliance facility or other coal combustion byproducts produced by the generating unit in or to which th...

...ht and one-half cents on each gallon of gasoline; (2) Forty-seven cents on each gallon of motor fuel other than gasoline. (F) The tax on each gallon equivalent of compressed natural gas shall be: (1) Ten cents on and after July 1, 2019, and before July 1, 2020; (2) Twenty cents on and after July 1, 2020, and before July 1, 2021; (3) Thirty cents on and after July 1, 2021, and before July 1, 2022; (4) Forty cent...

...for the purpose of operating stationary gas engines, tractors not used on public highways, unlicensed motor vehicles used exclusively in intraplant operations, vessels when used in trade, including vessels when used in connection with an activity that constitutes a person's chief business or means of livelihood or any other vessel used entirely for commercial purposes, vessels used for commercial fishing, vessels use...