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30 day exemption lodging tax
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Section 4503.042 | Rates for vehicles not subject to apportioned rates under international registration plan.

...te of the registration or within thirty days after that date, the registrar or deputy registrar shall collect a fee of ten dollars for the issuance of the vehicle registration, but may waive the fee for good cause shown if the application is accompanied by supporting evidence as the registrar may require. The fee shall be in addition to all other fees established by this section. A deputy registrar shall retain fifty...

Section 4503.05 | Noncommercial motor vehicle use restriction.

...(A) No person shall use a motor vehicle registered as a noncommercial motor vehicle for other than the purposes set forth in section 4501.01 of the Revised Code. (B) Whoever violates this section is guilty of a misdemeanor of the fourth degree.

Section 4503.06 | Manufactured or mobile home tax.

...fit of any law for stay of execution or exemption of property from levy or sale on execution in the enforcement of the judgment. Upon the filing of an entry of confirmation of sale or an order of forfeiture in a proceeding brought under this division, title to the manufactured or mobile home shall be in the purchaser. The clerk of courts shall issue a certificate of title to the purchaser upon presentation of proof...

Section 4503.061 | Registration of manufactured and mobile homes in county of situs.

...this section, the owner, within thirty days after the home is relocated or first acquires situs under section 4503.06 of the Revised Code, shall register the home with the county auditor of the county containing the taxing district in which the home has its situs. For the first registration in each county of situs, the owner or vendee in possession shall present to the county auditor an Ohio certificate of tit...

Section 4503.062 | Register of all manufactured and mobile homes.

...(A) Every operator of a manufactured home court, or manufactured home park, as defined in section 4781.01 of the Revised Code, or when there is no operator, every owner of property used for such purposes on which three or more manufactured or mobile homes are located, shall keep a register of all manufactured and mobile homes that make use of the court, park, or property. The register shall contain all of the ...

Section 4503.063 | Appointment of deputies of auditor and treasurer.

... and 4503.062 of the Revised Code. The tax commissioner shall prescribe forms which shall contain all relevant information necessary in the collection and payment of the tax and the registration of manufactured and mobile homes, as provided in sections 4503.06 and 4503.061 of the Revised Code, and shall provide such other assistance as necessary to enable the county auditor to administer the tax. The tax commission...

Section 4503.064 | Homestead exemption definitions.

...stead exemption" means the reduction in taxes allowed under division (A) of section 323.152 of the Revised Code for the year in which an application is filed under section 4503.066 of the Revised Code. (D) "Manufactured home" has the meaning given in division (C)(4) of section 3781.06 of the Revised Code, and includes a structure consisting of two manufactured homes that were purchased either together or separately...

Section 4503.065 | Qualification for reduction in assessable value.

...mobile home is eligible for a homestead exemption on the land upon which the home is located, the reduction to which the owner or spouse is entitled under this section shall not exceed the difference between the reduction to which the owner or spouse is entitled under division (A), (B), or (C) of this section and the amount of the reduction under the homestead exemption. (E) No reduction shall be made with respect...

Section 4503.066 | Applying for reduction.

... be filed on or before the thirty-first day of December of the year preceding the year for which the reduction is sought. The statement shall be on a form, devised and supplied by the tax commissioner, that shall require no more information than is necessary to establish the applicant's eligibility for the reduction in taxes and the amount of the reduction to which the applicant is entitled. The form shall contain a ...

Section 4503.067 | Certificate of reduction in assessable value.

...e provided on a form prescribed by the tax commissioner. If a person believes that the person's application for reduction in taxes has been improperly denied or is for less than that to which the person is entitled, the person may file an appeal with the county board of revision no later than the thirty-first day of January of the following calendar year. The appeal shall be treated in the same m...

Section 4503.068 | Reimbursing county for reduction.

...e amount by which the manufactured home taxes levied in that year were reduced pursuant to section 4503.065 of the Revised Code, and certify that amount to the tax commissioner. Within ninety days of the receipt of the certification, the commissioner shall provide for payment to the county treasurer, from the general revenue fund, of the amount certified, which shall be credited upon receipt to the county's undivided...

Section 4503.069 | Employees to carry out reduction process.

...Each county treasurer and county auditor shall employ the assistants, clerks, and other employees necessary to carry out the duties imposed by sections 4503.064 to 4503.069 of the Revised Code.

Section 4503.0610 | Partial real property tax exemption.

... (B) After complying with sections 319.303, 319.304, 4503.06, and 4503.065 of the Revised Code, the county auditor shall reduce the remaining sum to be levied against a manufactured home by the percentage called for in the resolution adopted under division (A) of this section. The auditor shall certify the amount of tax remaining after the reduction to the county treasurer for collection as the manufactured home tax...

Section 4503.0611 | Refund or waiver of taxes on injured or destroyed manufactured home.

...en destroyed or injured after the first day of January of the current year, the county auditor shall investigate the matter, and shall refund or waive the payment of the current year's taxes on such home as prescribed by divisions (A) and (B) of this section. Such notice may also be provided by the manufactured home park operator, as defined in section 4781.01 of the Revised Code, if applicable, provided the notice i...

Section 4503.07 | Church bus registration fee.

...te of the registration or within thirty days after that date, the registrar or deputy registrar shall collect a fee of ten dollars for the issuance of the vehicle registration, but may waive the fee for good cause shown if the application is accompanied by supporting evidence as the registrar may require. The fee shall be in addition to all other fees established by this section. A deputy registrar shall retain fifty...

Section 4503.08 | Determination of weight and horsepower.

...ght of all motor vehicles, except those taxed under sections 4503.042 and 4503.65 of the Revised Code, shall be the weight of the vehicle fully equipped as determined on a standard scale. The weight of any machinery mounted upon or affixed to a motor vehicle and not inherently motor vehicle equipment shall not be included in the determination of the total weight. (B) The horsepower of all vehicles propelled by inter...

Section 4503.09 | Tax on manufacturer, dealer, or distributor of motor vehicles.

...stributor of motor vehicles shall pay a tax of twenty-five dollars for each taxing district in which its place or places of business are located in this state. The registrar of motor vehicles shall collect the tax imposed by this section only from those persons who are manufacturers, dealers, or distributors. When a person has paid the annual tax in the taxing district in which the place of business is located,...

Section 4503.10 | Application for registration or renewal - transmission of fees - inspection certificates.

...tablished business, the owner's federal taxpayer identification number. The bureau of motor vehicles shall retain in its records all social security numbers provided under this section, but the bureau shall not place social security numbers on motor vehicle certificates of registration. (8) Whether the applicant wishes to certify willingness to make an anatomical gift if an applicant has not so certified under sec...

Section 4503.101 | Establishing system of motor vehicle registration.

...e registration period in effect on June 30, 2003, to the new registration periods established by the rules adopted under this section as amended, the rules may require the motor vehicle to be registered for more or less than a twelve-month period at the time the motor vehicle's registration is subject to its initial renewal following the effective date of such rules. If necessary to effect an efficient transition, th...

Section 4503.102 | Centralized system of motor vehicle registration.

...to be registered, notice of the license taxes and fees due on the motor vehicle, the toll-free telephone number of the registrar as required under division (D)(1) of section 4503.031 of the Revised Code, and any additional information the registrar may require by rule. The renewal notice shall not include the social security number of either the owner of the motor vehicle or the person in whose name the motor vehicle...

Section 4503.103 | Multi-year registration.

... vehicle named in the order within five days after its issuance. If the owner fails to do so within that time, the registrar shall certify that fact to the county sheriff or local police officials who shall recover the certificate of registration and license plates for the vehicle. (E) Upon the occurrence of either of the following circumstances, the registrar in accordance with Chapter 119. of the Revised Code sha...

Section 4503.104 | Contribution to save our sight fund.

...In addition to the fees collected under sections 4503.10 and 4503.102 of the Revised Code, the registrar of motor vehicles or deputy registrar shall ask each person applying for or renewing a motor vehicle registration whether the person wishes to make a one-dollar voluntary contribution to the save our sight fund established under section 3701.21 of the Revised Code. Every application for registration or renewal not...

Section 4503.105 | Vehicle renting dealer's fee to recover title and registration costs.

...aith estimate of the average per rental day per vehicle portion of the dealer's total annual registration, license plates, and title fees paid in this state for its rental fleet during the calendar year; (2) Separately itemize and charge the vehicle license fee in the rental agreement between the dealer and a renter, and specifically describe the vehicle license fee in the rental agreement as the estimated average p...

Section 4503.106 | Charging of fees by person other than registrar.

...(A) No person other than the registrar of motor vehicles, an agent or employee of the registrar, or a deputy registrar shall charge any fee for the submission of an application for motor vehicle registration or registration renewal by electronic means unless all of the following apply: (1) The person prominently displays on the internet web site on which the registration service is offered that the service is not pr...

Section 4503.107 | Noncommercial trailer permanent registration.

...mmercial trailer that is subject to the tax rates prescribed in division (E) of section 4503.04 of the Revised Code to file a written application for permanent registration of that noncommercial trailer. (B)(1) At the time of application, the applicant shall pay all of the following: (a) The equivalent of eight times the standard tax established for that noncommercial trailer by division (E) of section 4503.04 of...