Ohio Revised Code Search

...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 water-works company for taxable property first subject to taxation in this state before tax year 2017, or a heating company. (E) In the case of an electric company, one of the following: (1) Eigh...

...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.

...ioner'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 or 5...

...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...

...estone, dolomite, sand, gravel, natural gas, and oil. (D) "Owner" and "exempt domestic well" have the same meanings as in section 1509.01 of the Revised Code. (E) "Person" means any individual, firm, partnership, association, joint stock company, corporation, or estate, or combination thereof. (F) "Return" means any report or statement required to be filed pursuant to Chapter 5749. of the Revised Code used to dete...

...attributed to the activity of a natural gas company shall be determined in a manner consistent with division (D) of section 5727.03 of the Revised Code. (b) A heating company that became exempt from the excise tax imposed by section 5727.30 of the Revised Code on May 1, 2023, shall not be an excluded person for tax periods beginning on or after July 1, 2023. As used in division (E)(2) of this section, "combined...

...one, telegraph, and transmission lines, gas, sewerage, and water systems, pipe lines and rights of way of public service corporations, and all other public or private real property. (F) "Underground water" means any water under the surface of the land or under the bed of any stream, lake, reservoir, or other body of surface water. (G) "Aquifer" means any underground water-bearing bed or stratum of earth, gravel, sa...

... eminent domain of railroad, telephone, gas, water power, and other companies and corporations, and over townships, counties, and municipal corporations. In the exercise of this right, due care shall be taken to do no unnecessary damage to other public utilities, and, in case of failure to agree upon the mode and terms of interference, not to interfere with their operation or usefulness beyond the actual nece...

...r any aqueduct or telephone, telegraph, gas, oil, sewer, or water or other pipe lines or any other construction over, along, across, under, or through such watercourse. In case such change is made necessary in any such structure by the failure of such bridge or other structure to permit the free flow of water in such stream in time of flood, then the owner of any such construction shall make such change without cost...

...es, telegraph, and transmission lines, gas, sewerage, and water systems, pipelines and rights-of-way of public service corporations, and all other real property whether public or private. (F) "Board of directors" applies to the duties of one director appointed in accordance with section 6115.10 of the Revised Code in a district lying wholly within one county. (G) "Biting arthropods" include mosquitoes, ticks, ...

...eminent domain of railroad, telephone, gas, water power, and other companies and corporations, and over townships, counties, and municipal corporations. In the exercise of this right due care shall be taken to do no unnecessary damage to other public utilities, and, in case of failure to agree upon the mode and terms of interference, not to interfere with their operation or usefulness beyond the actual necess...

...or the purpose of providing electric or gas utility service to the public. (C) Any water development project shall be determined by the authority to be consistent with any applicable comprehensive plan of water management approved by the director of environmental protection or in the process of preparation by such director and to be not inconsistent with the standards set for the waters of the state affected thereb...

...transmission lines, underground cables, gas, sewage, and water systems, pipe lines and rights of way of public service corporations, and all other real property whether public or private. (C) "Improvement" includes: (1) The location, construction, reconstruction, reconditioning, widening, deepening, straightening, altering, boxing, tiling, filling, walling, arching, or any change in the course, location, or termi...

... farms; (K) For natural and artificial gas, electric lighting, heating, and power plants, and for supplying the product thereof; (L) For establishing esplanades, boulevards, parkways, park grounds, and public reservations in, around, and leading to public buildings, and for the purpose of reselling such land with reservations in the deeds as to the future use of such lands, so as to protect public buildings and the...