Ohio Revised Code Search

...ate and local law enforcement officers. Sales under an F-8 permit shall be confined to the same hours permitted to the holder of a D-3 permit. (3) The fee for an F-8 permit is one thousand seven hundred dollars. An F-8 permit is effective for a period not to exceed nine months as specified in the permit. An F-8 permit is not transferable or renewable. However, the holder of an F-8 permit may apply for a new F-8 perm...

..."Farmers market" does not include a for-profit farmers market, a farmers market located at a rest area within the limits of the right-of-way of an interstate highway, a farmers market located at a service facility as defined in Chapter 5537. of the Revised Code that is along the Ohio turnpike, or a farmers market with fewer than five farmers market participants. (2) "Qualified winery" means an A-2 or A-2f permit h...

...is otherwise permitted by law. However, sales under an F-12 permit on Sundays are not affected by whether Sunday sales of beer and wine for consumption on the premises where sold are allowed to be made by persons holding another type of permit in the precinct or at the particular location where the event is to be held. (D) The fee for the F-12 permit is five hundred dollars.

...nancing of the facility, and income and profit from the investment of the proceeds of port authority revenue bonds or of any revenues. (H) "Public roads" includes all public highways, roads, and streets in the state, whether maintained by the state or by a county, township, municipal corporation, or other political subdivision. (I) "Construction," unless the context indicates a different meaning or intent, includes...

...equirements for annual reporting of the sales of all preneed funeral contracts sold by every seller who is subject to sections 4717.31 to 4717.38 of the Revised Code. (K) A cemetery company or cemetery association that sells merchandise or services pursuant to a preneed cemetery merchandise and services contract and that also sells funeral goods pursuant to a preneed funeral contract shall be deemed to hav...

...ecting the creation of corporations for profit, they and such persons as associate with them, not less than five in number, shall become a corporation with perpetual succession by such name as they assume, with capacity to maintain and operate such railroads, whether located wholly within this state, or partly within this state and partly in another state.

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. (L) Any bonds which recite that they are issued pursuant to this section, which comply on their face with such section, which are issued for one or more permitted bond purposes, and for which the commission has been paid in full, shall in any action or proceeding involving their v...

...er income from the bonds, including any profit made on the sale thereof, are free from taxation within the state.

...ght to share in the use, occupancy, and profits, and each of the survivorship tenants is subject to a proportionate share of the costs related to the ownership and use of the real property subject to the survivorship tenancy. (2) A conveyance from all of the survivorship tenants to any other person or from all but one of the survivorship tenants to the remaining survivorship tenant terminates the survivorship tenanc...

...nd accreted amounts from, including any profit made on the sale, exchange, or other disposition of, the obligations shall at all times be free from taxation, direct or indirect, within the state. (R) This section applies only with respect to obligations issued and delivered prior to September 30, 2000.

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within this state.

... financing of a project, and income and profit from the investment of the proceeds of bonds or of any revenues. (G) "Street or highway" has the same meaning as in section 4511.01 of the Revised Code. (H) "Financing expenses" means all costs and expenses relating to the authorization, issuance, sale, delivery, authentication, deposit, custody, clearing, registration, transfer, exchange, fractionalization, replace...

...obligations; (3) The transfer, and any profit made on the sale, exchange, or other disposition, of public obligations. (B) The exemptions granted by division (A) of this section apply to public obligations and purchase obligations issued, incurred, or entered into before, on, or after March 29, 1988, but only for taxable years ending on or after the later of July 1, 1988, or March 29, 1988. (C) This section s...

...w to being sold at an advanced price or profit, or which has been consigned to him from a place out of this state for the purpose of being sold at a place within this state.

...d capital stock, surplus, and undivided profits of at least one hundred million dollars. (L) "Tax certificate sale/purchase agreement" means the purchase and sale agreement described in division (C) of section 5721.33 of the Revised Code setting forth the certificate purchase price, plus any applicable premium or less any applicable discount, including, without limitation, the amount to be paid in cash and the amoun...

...ith a training center operated by a for-profit or nonprofit organization. The relationship may include endowments, cooperative programs, internships, apprenticeships, research and development projects, and curriculum development. (8) Offer to sell power or renewable energy credits from the energy project to electric distribution utilities or electric service companies subject to renewable energy resource requir...

...ll factor multiplied by twenty, and the sales factor multiplied by sixty. The denominator of the fraction is one hundred, provided that the denominator shall be reduced by twenty if the property factor has a denominator of zero, by twenty if the payroll factor has a denominator of zero, and by sixty if the sales factor has a denominator of zero. The property, payroll, and sales factors shall be determined as follow...

...inancing of the project, and income and profit from the investment of the proceeds of water development revenue bonds or of any revenues. (P) "Public roads" includes all public highways, roads, and streets in the state whether maintained by the state or a county, municipal corporation, township, or other political subdivision. (Q) "Public utility facilities" includes tracks, pipes, mains, conduits, cables, wires, t...

... shall be credited to the municipal net profit tax fund and distributed to the municipal corporation to which the money is owed based on the assessment issued under this section. (2) The attorney general may assess collection costs as authorized under section 109.08, 109.081, or 131.02 of the Revised Code on amounts collected under this section, which shall be credited to the attorney general claims fund created u...

...r the financing thereof, any income and profit from the investment of the proceeds of bonds or of any revenues, any fees and charges received by or on behalf of an issuer for the services of or commitments by the issuer, and moneys received in repayment of and for interest on any loan made or purchased by an issuer, moneys received by an issuer upon the sale of any bonds of the issuer under section 902.04 of the Revi...

...er income from the bonds, including any profit made on the sale thereof, are free from taxation within the state.

...nursery stock as a fund raiser for a nonprofit organization or nonprofit purpose for no more than two days per year, who is not a nurseryman, dealer, or collector, and who makes no more than two thousand dollars in revenue from the sale of nursery stock during a calendar year; (C) Any public or private arboretum operated not for profit, which exchanges inspected nursery stock in limited quantities for experimental o...

...red full time employees or gross annual sales of less than six million dollars, and has operations located in the state. The small business advisory council is established in the office of the governor. The council shall advise the governor, the lieutenant governor, and the common sense initiative office on the adverse impact draft and existing rules might have on small businesses. The council shall meet at the di...

...ting to preferred stock; (c) Undivided profits; and (d) To the extent permitted by the superintendent the proceeds of the sale of debt securities and other assets and reserves. (2) With respect to a mutual state bank, "capital" means either of the following: (a) Retained earnings; (b) At the discretion of the superintendent, any other form of capital, subject to any applicable federal and state laws. (G) "Code ...

...ution may only be funded from undivided profits or, subject to the approval of the superintendent of financial institutions, from a special reserve created from proceeds from the sale of bank stock. (B) A dividend or distribution may be funded, in whole or in part, from surplus with the approval of both of the following: (1) The holders of at least two-thirds of the outstanding shares of each class of the bank's st...