Ohio Revised Code Search

...cturer or wholesale distributor travel, lodging, food, and beverages. (2) A manufacturer or wholesale distributor may provide to a retail permit holder or the permit holder's employees or agents food, beverages, and recreational activities under either of the following circumstances: (a) Food and beverages are provided by the manufacturer or wholesale distributor or the manufacturer's or wholesale distributor's emp...

...that county from excise taxes levied on lodging transactions under sections 351.021, 5739.08, and 5739.09 of the Revised Code. (2) "Sports commission" means a commission consisting of at least fifteen members that is a nonprofit corporation organized under the laws of this state that is entitled to tax exempt status under section 501(c)(3) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 501, as ...

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of freemason license plates. The application for freemason license plates may be combined with a request for a special reserved license plate under section 4503.40 or 4503.42 ...

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of Prince Hall freemason license plates. The application for Prince Hall freemason license plates may be combined with a request for a special reserved license plate under sec...

...arm market, winery, bed and breakfast, lodging that is not a franchise or part of a national chain, antiques shop, craft store, or gift store.

...him for their accommodation, board, and lodging, for money paid for or advanced to them, and for such other extras as are furnished at their request. The innkeeper may detain such baggage and other property until the amount of such charge is paid, and the baggage and other property shall not be exempt from attachment or execution until the innkeeper's lien and the cost of enforcing it are satisfied.

..., transcripts, and any witness fees for lodging and travel, as determined by the appropriate section of the board. The fee shall be collected by the appropriate section.

..., transcripts, and any witness fees for lodging and travel, as determined by the Ohio occupational therapy, physical therapy, and athletic trainers board. The fee shall be collected by the board.

...s section, including registration fees, lodging and meal expenses, and travel expenses.

...ely for the transportation, meals, and lodging of prisoners, and for the moving and storage of goods and the care of animals taken on any legal process, such expense shall be specifically itemized on the back of the writs and sworn to; (G) For summoning and swearing appraisers, each case, two dollars; (H) For advertising property for sale, by posting, taken on any legal process, one dollar; (I) For taking an...

...If, in a township, a town hall is to be built, improved, enlarged, or removed at a cost greater than the amount specified in section 9.17 of the Revised Code, the board of township trustees may make all contracts necessary for the purchase of a site, and the erection, improvement, or enlargement of such building. The board shall levy the necessary tax, which, in any year, shall not exceed four mills on the dollar val...

...d storage spaces; (c) Premises for the lodging of janitors or persons in charge of the property; (d) Installations of central services, including, 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...

...he volunteer's service, such as meals, lodging, and child care. (2) "Political subdivision" means a county, township, or municipal corporation in this state.

...rk; (d) Incidental benefits, including lodging, food, laundry, parking, or services furnished by the state, use of property or equipment of the state, and reimbursement for job-related expenses authorized by the state including moving and travel expenses and expenses related to professional development; (e) Payments made to or on behalf of a member that are in excess of the annual compensation that may be taken int...

...The following property shall be exempted from taxation: (A) Real estate held or occupied by an association or corporation, organized or incorporated under the laws of this state relative to soldiers' memorial associations or monumental building associations and that, in the opinion of the trustees, directors, or managers thereof, is necessary and proper to carry out the object intended for such association or corpo...

...urn information of a hotel subject to a lodging tax levied by the county pursuant to section 5739.09 of the Revised Code.

...urn information of a hotel subject to a lodging tax levied by the county pursuant to section 5739.09 of the Revised Code when that information is provided to the executive director of a convention and visitors' bureau operating in the county.

...(A) For purposes of the tax levied by section 5731.02 of the Revised Code, the value of the taxable estate shall be determined by deducting from the value of the gross estate the amount of all bequests, legacies, devises, or transfers, including the interest which falls into any such bequest, legacy, devise or transfer as a result of an irrevocable disclaimer of a bequest, legacy, devise, transfer or power, if the di...

...Except as provided in division (C)(2) of section 5735.02 of the Revised Code, every motor fuel dealer shall file with the tax commissioner a surety bond of not less than five thousand dollars, but may be required by the tax commissioner to submit a surety bond equal to three months' average tax liability, on a form approved by and with a surety satisfactory to the commissioner, upon which the motor fuel dealer shall ...

...anted; (2) All transactions by which lodging by a hotel is or is to be furnished to transient guests; (3) All transactions by which: (a) An item of tangible personal property is or is to be repaired, except property, the purchase of which would not be subject to the tax imposed by section 5739.02 of the Revised Code; (b) An item of tangible personal property is or is to be installed, except property, the ...

...ies; (X) Trailers used as offices or lodging; (XI) Motor vehicles of any kind; (XII) Tangible personal property used primarily for the storage of drilling byproducts and fuel not used for production; (XIII) Tangible personal property used primarily as a safety device; (XIV) Data collection or monitoring devices; (XV) Access ladders, stairs, or platforms attached to storage tanks. The enumeration ...

...urn information of a hotel subject to a lodging tax levied by the county or municipal corporation pursuant to section 5739.08 or 5739.09 of the Revised Code.

...hall not apply to transactions by which lodging by such an establishment is provided to transient guests prior to the adoption of the resolution or ordinance.

...As used in this section, "eligible county" has the same meaning as in division (X) of section 5739.09 of the Revised Code. When a tax levied pursuant to section 5739.09 of the Revised Code by an eligible county is not paid when due, the eligible county may certify the delinquency, together with any applicable penalties and interest, to the county auditor of the eligible county. The county auditor shall place the ce...

... restaurants; hotels, motels, and other lodging establishments; and other industries related to travel and tourism. The first report shall be for the semiannual period ending December 31, 2005. (B) The tax commissioner shall file a copy of the report required under this section with the governor, the president of the senate, the speaker of the house of representatives, and the legislative service commission. The rep...