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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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Section 5749.08 | Refund of of taxes paid illegally or erroneously or paid on an illegal or erroneous assessment.

...The tax commissioner shall refund to taxpayers amounts paid under this chapter or section 1509.50 of the Revised Code that were paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the commissioner, on the form prescribed by the commissioner, within four years from the date of the illegal or erroneous payment. On the filing of the application, the co...

Section 5749.09 | Deducting taxpayer's indebtedness to state from refund.

...d Code is indebted to the state for any tax, the balance allowable on, the refund application shall be applied in satisfaction of the amount due the state. If the amount refundable is less than the amount due the state, it shall be applied in partial satisfaction of the amount due the state.

Section 5749.10 | Assessments for taxes in jeopardy.

...If the tax commissioner finds that a taxpayer, liable for tax under this chapter or for any amount due under section 1509.50 of the Revised Code is about to depart from the state, or remove the taxpayer's property therefrom, or conceal the taxpayer's person or property, or do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect such tax or other amount due unless s...

Section 5749.11 | Nonrefundable severance credit tax credit for owner of RC 1513.171 certificate.

...owed a nonrefundable credit against the taxes imposed under division (A)(8) of section 5749.02 of the Revised Code for any severer to which a reclamation tax credit certificate is issued under section 1513.171 of the Revised Code. The credit shall be claimed in the amount shown on the certificate. The credit shall be claimed by deducting the amount of the credit from the amount of the first tax payment due under sect...

Section 5749.12 | Nonresidents - service of process.

...ate of Ohio the person's agent for the service of process or notice in any assessment, action, or proceedings instituted in this state against such person under this chapter or for purposes of amounts due under section 1509.50 of the Revised Code. Such process or notice shall be served as provided under section 5703.37 of the Revised Code.

Section 5749.13 | Maintaining records.

...d other documents shall be open during business hours to the inspection of the commissioner, and shall be preserved for a period of four years after the date the return was required to be filed or actually was filed, whichever is later, unless the commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.

Section 5749.14 | Tax commissioner - additional powers.

...The tax commissioner shall enforce and administer this chapter and applicable provisions of section 1509.50 of the Revised Code. In addition to any other powers conferred upon the commissioner by law, the commissioner may: (A) Prescribe all forms required to be filed pursuant to this chapter; (B) Promulgate such rules as the commissioner finds necessary to carry out this chapter and applicable provisions of s...

Section 5749.15 | Civil penalties.

... who fails to file a return or pay the tax as required under this chapter or other amount due under section 1509.50 of the Revised Code who is assessed such taxes or other amount due pursuant to section 5749.07 or 5749.10 of the Revised Code may be liable for a penalty of up to twenty-five per cent of the amount assessed. The tax commissioner may adopt rules relating to the imposition and remission of penalties...

Section 5749.16 | Filing incomplete, false, or fraudulent return.

...No person shall fail to file any return or report required to be filed by this chapter or file or cause to be filed any incomplete, false, or fraudulent return, report, or statement, or aid or abet another in the filing of any false or fraudulent return, report, or statement.

Section 5749.17 | Information provided to natural resources department.

... natural resources by the department of taxation in accordance with section 5703.21 of the Revised Code shall not be disclosed publicly by the department of natural resources. However the department of natural resources may provide such information to the attorney general for purposes of enforcement of Chapter 1509. of the Revised Code.

Section 5749.99 | Penalty.

...Whoever violates section 5749.16 of the Revised Code is guilty of a felony of the fifth degree.

Section 5751.011 | Consolidation of related taxpayers - election - requirements.

...may elect to be a consolidated elected taxpayer for the purposes of this chapter if the group satisfies all of the following requirements: (1) The group elects to include all persons, including persons enumerated in divisions (E)(2) to (5) of section 5751.01 of the Revised Code, having at least eighty per cent, or having at least fifty per cent, of the value of their ownership interests owned or controlled, d...

Section 5751.012 | Combined taxpayer groups - registration fee - liability.

...owners during all or any portion of the tax period, together with the common owners, shall be members of a combined taxpayer group if those persons are not members of a consolidated elected taxpayer group pursuant to an election under section 5751.011 of the Revised Code. (B) A combined taxpayer group shall register, file returns, and pay taxes under this chapter as a single taxpayer and shall neither exclude taxa...

Section 5751.013 | Taxation of property transferred into state.

...ection: (1) A person shall include as taxable gross receipts the value of property the person transfers into this state for the person's own use within one year after the person receives the property outside this state; and (2) In the case of a consolidated elected taxpayer group or a combined taxpayer group, the taxpayer shall include as taxable gross receipts the value of property that any of the taxpaye...

Section 5751.014 | Joint and several liability.

...All members of a consolidated elected taxpayer or combined taxpayer group during the tax period or periods for which additional tax, penalty, or interest is owed are jointly and severally liable for such amounts. Although the reporting person will be assessed for the liability, such amounts due may be collected by assessment against any member of the group as provided in section 5703.90 of the Revised Code or p...

Section 5751.03 | Commercial activity tax rate - computation.

...The rate of tax levied under section 5751.02 of the Revised Code for each tax period shall be two and six-tenths mills per dollar times the taxpayer's taxable gross receipts for the tax period after subtracting the exclusion amount for the calendar year. Each taxpayer shall apply the full exclusion amount to the first calendar quarter return the taxpayer files that calendar year and may carry forward and apply any ...

Section 5751.04 | Registration of taxpayer with commissioner - fee.

...he person's primary address; (3) The business or industry codes for the person; (4) The person's federal employer identification number or social security number or equivalent, as applicable; (5) The person's organizational type; (6) The date the person is first subject to the tax imposed by this chapter; (7) The names, addresses, federal identification numbers or social security numbers or equivalents...

Section 5751.05 | Election as calendar year taxpayer.

...l file on a quarterly basis. (B) The tax commissioner may grant written approval for a taxpayer to use an alternative reporting schedule or estimate the amount of tax due for a calendar quarter if the taxpayer demonstrates to the commissioner the need for such a deviation. The commissioner may adopt a rule to apply this division to a group of taxpayers without the taxpayers having to receive written approval from ...

Section 5751.051 | Filing of tax return required - minimum interim payment.

...the end of each calendar quarter, every taxpayer shall file with the tax commissioner a tax return in such form as the commissioner prescribes. The return shall include, but is not limited to, the amount of the taxpayer's taxable gross receipts for the calendar quarter and shall indicate the amount of tax due under section 5751.03 of the Revised Code for the calendar quarter. (B)(1) Subject to division (B) of sect...

Section 5751.052 | Megaproject supplier verification.

...ject operator has an agreement with the tax credit authority under division (D) of section 122.17 of the Revised Code that remains in effect and has not expired or been terminated, the megaproject operator or the operator's reporting person shall certify to the tax commissioner a list of the megaproject suppliers the operator anticipates will sell tangible personal property directly to the operator in the ensuing cal...

Section 5751.06 | Penalty for late filing or delinquent payment.

...(A) Any taxpayer that fails to file a return or pay the full amount of the tax due within the period prescribed therefor under this chapter shall pay a penalty in an amount not exceeding the greater of fifty dollars or ten per cent of the tax required to be paid for the tax period. (B)(1) If any additional tax is found to be due, the tax commissioner may impose an additional penalty of up to fifteen per cent on th...

Section 5751.07 | Quarterly payments - electronic filing of returns - penalty.

...r may require taxpayers to use the Ohio business gateway as defined in section 718.01 of the Revised Code to file returns and remit the tax, or may provide another means for taxpayers to file and remit the tax electronically. (B) A person required by this section to remit taxes or file returns electronically may apply to the tax commissioner, on the form prescribed by the commissioner, to be excused from that requir...

Section 5751.08 | Application for refund to taxpayer.

...(A) An application for refund to the taxpayer of amounts imposed under this chapter that are overpaid, paid illegally or erroneously, or paid on any illegal or erroneous assessment shall be filed by the reporting person with the tax commissioner, on the form prescribed by the commissioner, within four years after the date of the illegal or erroneous payment, or within any additional period allowed under division (F) ...

Section 5751.081 | Application of refund to debt to state.

... Code, incorrect payments for medicaid services under the medicaid program, or any unpaid charge, penalty, or interest arising from any of the foregoing. If a taxpayer entitled to a refund under section 5751.08 of the Revised Code owes any debt to this state, the amount refundable may be applied in satisfaction of the debt. If the amount refundable is less than the amount of the debt, it may be applied in pa...

Section 5751.09 | Assessment against person not filing return or paying tax.

...ommissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. (3) If the assessment is not paid in its entirety within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment unti...

Section 3717.44 | Endorsement to provide services of retail food establishment - determination of license required.

... according to criteria specified in the Ohio uniform food safety code. (C) A request to have a food service operation license include an endorsement may be submitted with an application for issuance or renewal of a food service operation license or may be submitted separately. Procedures for making separate requests shall be the same as the license application procedures established under section 3717.43 of the Revi...

Section 3717.45 | Fees.

...rge fees for issuing and renewing food service operation licenses. Any licensing fee charged shall be used solely for the administration and enforcement of the provisions of this chapter and the rules adopted under it applicable to food service operations. Any licensing fee charged under this section shall be based on the licensor's costs of regulating food service operations, as determined according to the u...

Section 3717.46 | Transfer of license.

...(A) A food service operation license may be transferred by the licensor under either of the following circumstances: (1) The sale or disposition of the food service operation; (2) The relocation of the food service operation. (B) A person or government entity may request to receive a food service operation license by transfer. A licensor may transfer a license only on determining that the person or government enti...

Section 3717.47 | Inspections.

...(A) All inspections of food service operations conducted by a licensor under this chapter shall be conducted according to the procedures and schedule of frequency specified in rules adopted under section 3717.51 of the Revised Code. An inspection may be performed only by an individual registered as an environmental health specialist or environmental health specialist in training under Chapter 3776. of the Revised Cod...

Section 3717.48 | Confidentiality of information.

...o or are procured by a licensor of food service operations shall be for the exclusive use and information of the licensor in the discharge of the licensor's official duties. The information shall not be open to the public or used in any action or proceeding in any court. If the licensor is a board of health, the board may share the information with the director of health and director of agriculture. If the licensor ...

Section 3717.49 | Licensor may suspend or revoke food service operation license.

...ed, it shall be held not later than two business days after the request is received by the licensor. The hearing shall be held prior to the issuance of an order under division (C)(2) of this section, but may be conducted at the meeting at which issuance of the order is considered. In the case of a suspension of a mobile or catering food service operation license, the appeal shall be made to the licensor that suspende...

Section 3717.50 | Prosecution and other remedies for violations.

...les adopted under it applicable to food service operations. Requests shall be made and assistance shall be provided in accordance with rules adopted by the director of health under section 3717.52 of the Revised Code. (C) At the request of the licensor, the attorney general or the prosecutor with jurisdiction in the area where a person or government entity allegedly has failed to comply with a requirement of this c...

Section 3717.51 | Director of health to adopt rules.

...ealth shall adopt rules regarding food service operations, as follows: (A) Licensing categories for food service operations and licensing requirements for each category; (B) Standards and procedures, including a schedule of frequency, for conducting inspections of food service operations; (C) Standards and procedures for conducting investigations of complaints pertaining to food service operations; (D) Proce...

Section 3717.52 | Director of health to adopt rules.

... service operations and to abide by the Ohio uniform food safety code. The rules shall require, as part of a survey, both of the following: (a) The director to evaluate whether an individual registered as an environmental health specialist or an environmental health specialist in training under Chapter 4736. of the Revised Code who is employed by or has contracted with a board of health to enforce this chapter as ...

Section 3717.53 | Provision of food nutrition information and consumer incentive items.

... meal served by or acquired from a food service operation. (B) The director of agriculture has sole and exclusive authority in this state to regulate the provision of food nutrition information and consumer incentive items at food service operations. The director may adopt rules for that purpose in accordance with Chapter 119. of the Revised Code, including rules that establish a schedule of civil penalties fo...

Section 3717.99 | Penalty.

...Whoever violates section 3717.21 or 3717.41 of the Revised Code is guilty of a misdemeanor of the third degree on a first offense; for a second offense or subsequent offense, such person is guilty of a misdemeanor of the second degree. Each day the violation continues is a separate offense.

Section 3730.01 | Tattooing or body piercing services definitions.

...usiness" means any entity that provides services for compensation. (D) "Custodian" has the same meaning as in section 2151.011 of the Revised Code. (E) "Ear piercing gun" means a mechanical device that pierces the ear by forcing a disposable single-use stud or solid needle through the ear. (F) "Guardian" has the same meaning as in section 2111.01 of the Revised Code.

Section 3730.02 | Tattooing or body piercing services prohibitions.

... that offers tattooing or body piercing services unless a board of health has approved the business under section 3730.03 of the Revised Code; (B) Perform a tattooing or body piercing procedure in a manner that does not meet the safety and sanitation standards established by this chapter and the rules adopted under section 3730.10 of the Revised Code; (C) Perform a tattooing procedure, body piercing procedure, or e...

Section 3730.03 | Application for approval to operate tattooing or body piercing business.

... that offers tattooing or body piercing services shall apply to the board of health of the city or general health district in which the business is located on forms the board shall prescribe and provide. The applicant shall submit all information the board of health determines is necessary to process the application. The applicant shall include the fee established under section 3709.09 of the Revised Code with the ap...

Section 3730.04 | Inspections.

...ode to offer tattooing or body piercing services. The board may conduct additional inspections as necessary for the approval process. A board of health may inspect an approved business at any time the board considers necessary. In an inspection, a board of health shall be given access to the business's premises and to all records relevant to the inspection.

Section 3730.05 | Board may suspend or revoke approval.

...ess to offer tattooing or body piercing services at any time the board determines that the business is being operated in violation of this chapter or the rules adopted under section 3730.10 of the Revised Code. Proceedings for suspensions and revocations shall be conducted in accordance with rules adopted under section 3730.10 of the Revised Code.

Section 3730.06 | Consent required to perform procedure on minor.

...ghteen who desires to give consent to a business to perform on the individual under age eighteen a tattooing procedure, body piercing procedure, or ear piercing procedure performed with an ear piercing gun shall do both of the following: (1) Appear in person at the business at the time the procedure is performed; (2) Sign a document provided by the business that explains the manner in which the procedure will be pe...

Section 3730.07 | Prohibitions concerning minors.

...dividual under age eighteen a tattooing service, body piercing service, or ear piercing service performed with an ear piercing gun. (B) No individual shall impersonate the parent, guardian, or custodian of an individual who is under age eighteen for the purpose of obtaining for the individual under age eighteen a tattooing service, body piercing service, or ear piercing service performed with an ear piercing gun.

Section 3730.08 | Defenses of operator or employee concerning minors.

...e of a business that performs tattooing services, body piercing services, or ear piercing services performed with an ear piercing gun may not be found guilty of a violation of division (A) of section 3730.06 of the Revised Code or any rule adopted under section 3730.10 of the Revised Code in which age is an element of the provisions of the rule, if the board of health or any court of record finds all of the following...

Section 3730.09 | Duties of operator of business.

...that offers tattooing or body piercing services shall do all of the following: (1) Maintain procedures for ensuring that the individuals who perform tattooing or body piercing procedures are adequately trained to perform the procedures properly; (2) With respect to tattooing services, maintain written records that include the color, manufacturer, and lot number of each pigment used for each tattoo performed; ...

Section 3730.10 | Adoption of rules - universal blood and body fluid precautions.

...that offers tattooing or body piercing services to ensure that the individuals who perform tattooing or body piercing procedures for the business are adequately trained to perform the procedures properly.

Section 3730.11 | Municipalities and townships may prohibit establishment of businesses.

...s that offer tattooing or body piercing services.

Section 3730.99 | Penalty.

...(A) Whoever violates division (A), (B), or (C) of section 3730.02 or division (A) of section 3730.06 of the Revised Code is guilty of a misdemeanor of the fourth degree. (B) Whoever violates division (A) or (B) of section 3730.07 of the Revised Code is guilty of a misdemeanor of the first degree.

Section 3740.01 | Definitions.

... means any of the following: (1) Any service identified in divisions (G)(1) to (6) of this section that is provided in a patient's place of residence used as the patient's home; (2) Any activity that requires the person performing the activity to be routinely alone with a patient or to routinely have access to a patient's personal property or financial documents regarding a patient; (3) For each home health ...

Section 3740.02 | License requirements.

... license to provide skilled home health services issued under this chapter: (a) Provide skilled home health services through one or more employees; (b) Hold the agency, or any employee of the agency, out as a provider of skilled home health services. (2) No home health agency shall do either of the following unless the agency holds either a current, valid license to provide nonmedical home health services, o...