Ohio Revised Code Search

...financing of a facility, and income and profit from the investment of the proceeds of energy resource development revenue bonds or of any revenues. (E) "Construction," unless the context indicates a different meaning or intent, includes construction, reconstruction, enlargement, improvement, or providing furnishings or equipment. (F) "Energy resource development revenue bonds," unless the context indicates a diff...

... other income therefrom, including any profit made on the sale thereof, at all times shall be free from taxation, direct or indirect, within the state. (R) This section applies only with respect to obligations issued and delivered before September 30, 2000.

...st and other income from, including any profit made on the sale, transfer, or other disposition of, the obligations shall at all times be free from taxation, direct or indirect, within the state. (Q) Unless a judicial action or proceeding challenging the validity of obligations is commenced by personal service on the treasurer of state prior to the initial delivery of an issue of the obligations, the obligations of ...

...r the financing thereof, and income and profit from the investment of the proceeds of bonds or of any revenues. "Security interest" means a mortgage, lien, or other encumbrance on, or pledge or assignment of, or other security interest with respect to all or any part of pledged facilities, revenues, reserve funds, or other funds established under the bond proceedings, or on, of, or with respect to, a lease, subleas...

...ation, or association organized not for profit, including persons, corporations, and associations organized exclusively for conducting county fairs, or for religious, educational, social, recreational, athletic, benevolent, fraternal, charitable, or reformatory purposes, and agricultural cooperatives as defined in section 1729.01 of the Revised Code, is exempt, if no part of the net earnings of such issuer inures to ...

...l co-venturer" means any person who for profit regularly and primarily is engaged in trade or commerce other than in connection with soliciting for charitable organizations or charitable purposes and who conducts a charitable sales promotion. (F) "Contribution" means the promise, pledge, or grant of any money or property, financial assistance, or any other thing of value in response to a solicitation. "Contribution...

...mple to a corporation organized not for profit under the laws of this state for the purpose of erecting and maintaining a public monument or memorial to any distinguished deceased person, such portion of the real estate of the association as is selected and agreed upon between it and such corporation, which is not used by the association, and which has not been disposed of by it for burial purposes. Such sale shall ...

...y" means any nonhospital, charitable nonprofit corporation that is organized and operated pursuant to Chapter 1702. of the Revised Code and that satisfies all of the following, or any nonhospital, charitable association, group, institution, organization, or society that is not organized and not operated for profit and that satisfies all of the following: (a) It distributes consumer goods or perishable food, directl...

...ayment or benefit from a stock bonus or profit-sharing plan or a payment included in division (A)(6)(b) or (10)(a) of this section, on account of illness, disability, death, age, or length of service, to the extent reasonably necessary for the support of the person and any of the person's dependents, except if all the following apply: (i) The plan or contract was established by or under the auspices of an insider th...

...nother state. (4) "Entity" means a nonprofit corporation, a municipal corporation, a port authority created under Chapter 4582. of the Revised Code, or a convention facilities authority created under Chapter 351. of the Revised Code. (5) "Lodging taxes" means excise taxes levied under division (A), (B), or (M) of section 5739.09 of the Revised Code and the revenues arising therefrom. (6) "Nonprofit corporation"...

... or other instruments relating to such sales or leases shall be executed by such officer of the state university or college as the board of trustees designates. The state university or college shall hold, invest, or use the proceeds of such sales or leases for the same purposes for which proceeds of borrowings may be used under sections 3345.07 and 3345.11 of the Revised Code or, if the proceeds relate to the ...

...he collection of the income, rents, and profits thereof; (B) Appoint the president, secretaries, professors, tutors, instructors, agents, and servants, necessary and proper for such institution and fix their compensation; (C) Provide all the necessary buildings, books, apparatus, means, and appliances; (D) Pass such bylaws, rules, and regulations concerning the president, secretaries, professors, tutors, instructo...

...d other income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation, direct or indirect, within this state.

...state, nor as being used with a view to profit by reason of the lease from the commission or by reason of the charges made for or the rental or other payments to the commission or otherwise required under the lease. The transfer of tangible personal property by lease under authority of Chapter 3377. of the Revised Code is not a sale as used in Chapter 5739. of the Revised Code. The commission is exempt from all tax...

...e financing of the facility; income and profit from the investment of the proceeds of convention facilities authority revenue bonds or of any revenues; contributions of the proceeds of a tax levied pursuant to division (C) of section 5739.09 of the Revised Code; and moneys transmitted to the authority pursuant to division (B) of section 5739.211 and division (B) of section 5741.031 of the Revised Code. (H) "Public ...

...inancing of the project, and income and profit from the investment of the proceeds of air quality revenue bonds or of any revenues. (L) "Public roads" includes all public highways, roads, and streets in the state, whether maintained by the state, county, city, township, or other political subdivision. (M) "Public utility facilities" includes tracks, pipes, mains, conduits, cables, wires, towers, poles, and othe...

...se games, be transferred to the lottery profits education fund under division (B) of section 3770.06 of the Revised Code. (6) Rules establishing any of the following with respect to the operation of video lottery terminal games: (a) Any fees, fines, or payment schedules; (b) Any voluntary exclusion program. (C) Chapter 2915. of the Revised Code does not apply to, affect, or prohibit lotteries conducted pu...

...or licensee shares or will share in the profits of the applicant or licensee, other than receiving dividends or distributions as a shareholder, or participates or will participate in the management of the affairs of the applicant or licensee. (E)(1) The director of the state lottery commission shall revoke a lottery sales agent license if the applicant or licensee is or has been convicted of a violation of division...

...ees; the club is organized as a not-for-profit entity; only members of the club are present in the club's building; no persons under the age of eighteen are present in the club's building; the club is located in a freestanding structure occupied solely by the club; smoke from the club does not migrate into an enclosed area where smoking is prohibited under the provisions of this chapter; and, if the club serves alcoh...

...nual retirement benefit from a pension, profit-sharing, savings, or deferred compensation plan, or any combination of those plans, of the employer of the employee, which equals, in the aggregate, at least forty-four thousand dollars, in accordance with the conditions of the "Age Discrimination in Employment Act Amendment of 1978," 92 Stat. 189, 29 U.S.C.A. 631, as amended by the "Age Discrimination in Employment Act ...

...hopping center" means a group of retail sales and service business establishments that face into an enclosed mall, share common ingress, egress, and parking facilities, and are situated on a tract of land that contains an area of not less than five hundred thousand square feet. "Enclosed shopping center" also includes not more than one business establishment that is located within a free-standing building on such a t...

...event the proceeds of which are for the profit or gain of any individual; (2) The event has in attendance not more than fifty people; (3) The event shall be for a period not to exceed twelve hours; (4) The sale of beer and intoxicating liquor at the event shall not take place between two-thirty a.m. and five-thirty a.m.; (5) No person under twenty-one years of age shall purchase or consume beer or intoxicatin...

...ng apply: (a) It is not organized for profit. (b) It is a branch, lodge, or chapter of a national or state organization. (c) It exists exclusively for the common business or sodality of its members. (3) "Homebrewer" means a person who brews or ferments homemade beer or wine. (4) "Homemade beer or wine" means beer that is brewed or wine that is fermented by an individual's own efforts and not for commercial...

...r permit, other than a D-4 permit. (B) Sales under an F-2 permit on Sundays are not affected by whether Sunday sales of beer or intoxicating liquor 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, provided that the F-2 permit is issued for other days of the week in addition to ...

...(A) As used in this section: (1) "Nonprofit organization" means any unincorporated nonprofit association or nonprofit corporation that is not formed for the pecuniary gain or profit of, and whose net earnings or any part of whose net earnings is not distributable to, its members, trustees, directors, officers, or other private persons. (2) "Qualified golf event" means a golf tournament or other golf competiti...