Ohio Revised Code Search

...ices upon the director's request during business hours. Financial statements and other information submitted by an applicant to the director of job and family services for a tax credit under this section, and any information taken for any purpose from such statements or information, are not public records subject to section 149.43 of the Revised Code. However, the director of job and family services, the tax commis...

...irst day of the financial institution's tax year. (B) For tax years 2002 and thereafter, there is hereby allowed to each financial institution a nonrefundable credit against the tax imposed by section 5733.06 of the Revised Code. The amount of the credit shall be computed in accordance with division (C) of this section. The credit shall be claimed in the order prescribed by section 5733.98 of the Revised Code. The c...

...allowed a refundable credit against the tax imposed under section 5733.06 of the Revised Code for a taxpayer that is a certificate owner of a rehabilitation tax credit certificate issued under section 149.311 of the Revised Code. The credit shall equal twenty-five per cent of the dollar amount indicated on the certificate, but shall not exceed five million dollars. The credit shall be claimed for the tax year...

...ance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against the tax imposed by section 5733.06 of the Revised Code. The credit shall be claimed for the tax year specified in the certificate issued by the authority and in the order required under section 5733.98 of the Revised Code.

...at covers the period in which the 9-1-1 service for which the credit is claimed becomes available for use. The credit shall be claimed in the order required by section 5733.98 of the Revised Code. If the credit exceeds the total taxes due under section 5733.06 of the Revised Code for the tax year, the tax commissioner shall credit the excess against taxes due under that section for succeeding tax years until the full...

... a taxpayer that provides any telephone service program to aid persons with communicative impairments in accessing the telephone network under section 4905.79 of the Revised Code is allowed a nonrefundable credit against the tax imposed by section 5733.06 of the Revised Code. The amount of the credit is the cost incurred by the taxpayer for providing the telephone service program during its taxable year, excluding an...

...alendar year immediately preceding the tax year, and is an "incumbent local exchange carrier" under 47 U.S.C. 251(h). (2) "Gross receipts tax amount" means the product obtained by multiplying four and three-fourths per cent by the amount of a small telephone company's taxable gross receipts, excluding the deduction of twenty-five thousand dollars, that the tax commissioner would have determined under section 5...

...a qualified active low-income community business in this state, all or a portion of the credit received on account of that investment shall be paid by the financial institution that received the credit to the tax commissioner. The amount to be recovered shall be determined by the director of development services pursuant to rules adopted under section 5725.33 of the Revised Code. The director shall certify any amount...

...) There is allowed a credit against the tax imposed by section 5733.06 of the Revised Code for any corporation that is the certificate owner of a tax credit certificate issued under section 122.85 of the Revised Code. The credit shall be claimed for the taxable year in which the certificate is issued by the director of development. The credit amount equals the amount stated in the certificate. The credit shall ...

...e Revised Code; The credit for using Ohio coal under section 5733.39 of the Revised Code; The credit for purchases of qualified low-income community investments under section 5733.58 of the Revised Code; The credit for small telephone companies under section 5733.57 of the Revised Code; The credit for eligible nonrecurring 9-1-1 charges under section 5733.55 of the Revised Code; For tax year 2005, the ...

...Whoever violates section 5733.21 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars.

...s or distributes motor fuel at a retail service station located in this state. (P) "Retail service station" means a location from which motor fuel is sold to the general public and is dispensed or pumped directly into motor vehicle fuel tanks for consumption. (Q) "Transit bus" means a motor vehicle that is operated for public transit or paratransit service on a regular and continuing basis within the state by or fo...

...For the purposes of this chapter, amounts of liquid natural gas and compressed natural gas shall be measured in gallon equivalents as follows: (A) The diesel gallon equivalent standard for liquid natural gas shall be the equivalent of one gallon of motor fuel; (B) The diesel gallon equivalent standard for compressed natural gas is one hundred thirty-nine and thirty one-hundredths cubic feet, which equals six and th...

...he certificate or license issued by the Ohio secretary of state showing that such corporation is authorized to transact business in this state; (5) An agreement that the motor fuel dealer will assume the liability and will pay the tax on any shipment of motor fuel made into the state from any other state or foreign country and sold or caused to be sold by such motor fuel dealer for delivery to a person in this state...

...l dealer, and who wishes to collect the tax imposed by this chapter on behalf of any person who is not a licensed motor fuel dealer may obtain a permissive motor fuel dealer's license. Application for and possession of a permissive motor fuel dealer's license shall not in itself subject the applicant or licensee to the jurisdiction of this state for any purpose other than administration and enforcement of this chapt...

...for each retail location, issued by the tax commissioner to engage in such business. To obtain a retail dealer's license, a person shall file with the tax commissioner an application sworn to under oath by that person. The application shall include the following: (1) The name under which the retail dealer will transact business within the state; (2) The location, including street number address, of the retail deale...

... or attempt to sell or distribute any untaxed motor fuel, except K-1 kerosene, at a retail service station. (B) A licensed motor fuel dealer that operates a bulk storage plant and also maintains at the same location a retail pump that is connected to a bulk storage tank is not subject to division (A) of this section, except that the licensed motor fuel dealer shall pay the tax on all motor fuel dispensed through the...

...ensed as an aviation fuel dealer by the tax commissioner to engage in such activities. (B) The failure to register with the commissioner as an aviation fuel dealer does not relieve a person from the requirement to file returns under this title. (C) No person shall make a false or fraudulent statement on the application required by this section. (D) Each aviation fuel dealer shall file a report with the commi...

...r fuel within this state upon which the taxes imposed by this chapter are owed but have not first been paid to or reported by the holder of an unrevoked motor fuel dealer's license, or for which liability for those taxes has not accrued to the holder of an unrevoked motor fuel dealer's license. (B) No person shall evade or attempt to evade in any manner a motor fuel tax imposed by this chapter. No person shall aid o...

... under which the exporter will transact business within the state; (2) The location, including street number address, of the exporter's principal office or place of business; (3) The name and address of the owner, or the names and addresses of the partners if such exporter is a partnership, or the names and addresses of the principal officers if the exporter is a corporation or an association; (4) A certified c...

...ich the terminal operator will transact business in this state; (2) The location, including street number address, of the terminal operator's principal office or place of business within this state; (3) The location, including street number address, of each terminal operated in this state by the applicant; (4) The name and address of the owner, or the names and addresses of the partners if such terminal operator i...

...y 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 be the principal obligor and the state shall be the obligee, conditioned upon the ...

... or fails to pay the full amount of the tax as required by the motor fuel laws of the state or as may be agreed upon by the tax commissioner and the motor fuel dealer, the commissioner may revoke the license of the motor fuel dealer, and notify the motor fuel dealer in writing of such revocation in the manner provided in section 5703.37 of the Revised Code. The commissioner may cancel any license issued to any mot...

...(A) The tax commissioner may revoke the license of a retail dealer in the following circumstances: (1) The retail dealer sells or attempts to sell any motor fuel upon which any motor fuel tax imposed by this chapter has not been paid; (2) The retail dealer attempts to evade any motor fuel tax imposed by this chapter; (3) The retail dealer violates any provision of this chapter. (B) The commissioner shall ...

...(A) The tax commissioner may revoke an exporter's license in the following circumstances: (1) An exporter licensed under section 5735.026 of the Revised Code purchases, for export, motor fuel in this state exclusive of the motor fuel tax, and subsequently diverts or causes the motor fuel to be diverted to a destination in this state or any state other than the originally designated state; (2) The exporter is no...

...licensed under this chapter from making sales calls. (J) Whoever violates this section is guilty of a misdemeanor of the fourth degree. (K) As used in this section: (1) "Motor vehicle leasing dealer" has the same meaning as in section 4517.01 of the Revised Code. (2) "Motor vehicle renting dealer" has the same meaning as in section 4549.65 of the Revised Code. (3) "Watercraft" has the same meaning as in sec...

...or license for each county in which the business of selling new motor vehicles is to be conducted. The application shall be in the form prescribed by the registrar, shall be signed and sworn to by the applicant, and, in addition to any other information required by the registrar, shall include the following: (A) Name of applicant and location of principal place of business; (B) Name or style under which business ...

...ction owner's license, or motor vehicle salesperson's license, and the result of the application, and whether the applicant has ever been the holder of any such license that was revoked or suspended; (7) If the applicant is a corporation or partnership, a statement showing whether any partner, employee, officer, or director has been denied a motor vehicle dealer's license, motor vehicle leasing dealer's license, di...

...r license for each county in which such business is to be conducted. The application shall be in the form prescribed by the registrar, shall be signed and sworn to by the applicant, and, in addition to such other information as is required by the registrar, shall include the information specified in divisions (A) to (H) of section 4517.04 of the Revised Code. The application shall be accompanied by a photograph, as p...

...or license for each county in which the business of leasing motor vehicles, as described in division (M) of section 4517.01 of the Revised Code, is to be conducted. The application shall be in the form prescribed by the registrar, shall be signed and sworn to by the applicant, and, in addition to such other information as is required by the registrar, shall include the information specified in divisions (A) to (H) of...

...r license for each county in which such business is to be conducted. The application shall be in the form prescribed by the registrar, shall be signed and sworn to by the applicant, and, in addition to such other information as is required by the registrar, shall include the information specified in divisions (A) to (H) of section 4517.04 of the Revised Code. The application shall be accompanied by a photograph, as p...

...plication for license for each place of business maintained. The application shall be in the form prescribed by the registrar, shall be signed and sworn to by the applicant, and, in addition to such other information as is required by the registrar, shall include: (A) Name of applicant and location of principal place of distribution; (B) The county or counties in which business is to be conducted; (C) A stat...

...asing dealer has more than one place of business in the county, the dealer shall make application, in such form as the registrar prescribes, for a certified copy of the license issued to the dealer for each place of business operated. In the event of the loss, mutilation, or destruction of a license issued under sections 4517.01 to 4517.65 of the Revised Code, any licensee may make application to the registrar, in su...

...All license fees required by section 4517.10 of the Revised Code shall be paid to the registrar of motor vehicles, who shall pay the same into the state treasury to the credit of the public safety - highway purposes fund established by section 4501.06 of the Revised Code.

...at least one new motor vehicle; (b) A service and parts facility for remanufactured vehicles; (c) Full-time service and parts personnel with the proper training and technical expertise to service the remanufactured vehicles sold by the applicant.

...45 of the Revised Code; (C) Is of bad business repute or has habitually defaulted on financial obligations; (D) Is engaged or will engage in the business of distributing any new motor vehicle without having the authority of a contract with the manufacturer of the vehicle; (E) Has been convicted of a disqualifying offense as determined in accordance with section 9.79 of the Revised Code; (F) Has entered into o...

...No person shall act as salesperson for more than one licensed motor vehicle dealer at the same time, except that a salesperson may act as a salesperson at any licensed dealership owned or operated by the same company, regardless of the county in which the dealership's facility is located.

...Any person who has been denied a license under section 4517.12 or 4517.13 of the Revised Code may appeal from the action of the registrar of motor vehicles to the motor vehicle dealers board in the manner provided in section 4517.33 of the Revised Code.

...han one million dollars in gross annual sales in this state, and derives not more than ten per cent of the person's gross annual sales revenue in this state from the sale of motor vehicles having a gross vehicle weight rating of ten thousand pounds or less.

...ddress of the person licensed. (F) The business records of a construction equipment auction licensee shall be open for reasonable inspection by the registrar or the registrar's authorized agent. (G) Each construction equipment auction licensee shall keep the license, or a certified copy of the license, posted in a conspicuous place in each place of its business.

...act in the application; (3) Is of bad business repute or has habitually defaulted on financial obligations; (4) Has been guilty of a fraudulent act in connection with selling or otherwise dealing in auctions, vehicles, or equipment; (5) Is insolvent; (6) Is of insufficient responsibility to ensure the prompt payment of any final judgments that might reasonably be entered against the applicant because of the t...

...g the withholding and payment of sales taxes in connection with the sale of such motor vehicles, and Chapter 5751. of the Revised Code concerning the payment of commercial activity taxes on the sale of such motor vehicles in the same manner as a motor vehicle dealer, including transferring title to such vehicles to the licensee's name prior to the auction. (C) No construction equipment auction licensee shall d...

...er for sale at wholesale, to deliver an Ohio certificate of title or the current certificate of title issued for the motor vehicle, and all title assignments that evidence the seller's ownership of the motor vehicle, to the purchaser of the motor vehicle. Failure to deliver title within ten days of acceptance of an offer for sale at wholesale is grounds for rescission of the agreement to buy. (B) Except as otherwise...

...uniarily interested person other than a salesperson in the employ of the licensed dealer; (2) Pay any commission or compensation in any form to any person in connection with the sale of a motor vehicle unless the person is a salesperson in the employ of the dealer; (3) Knowingly engage in any wholesale motor vehicle transaction with any person required to be licensed pursuant to Chapter 4517. of the Revised Code,...

...icensed motor vehicle dealer's place of business in accordance with division (B) of this section; (c) A person who purchases a classic motor vehicle, as defined in section 4517.021 of the Revised Code, at an auction conducted at the established place of business of a licensed motor vehicle auction owner where only classic motor vehicles are being auctioned. (4) Knowingly permit the sale of a motor vehicle by a...

...cts shall be signed, deposits taken, or sales consummated at the location of a motor vehicle show. (D) Any sponsor of a motor vehicle show or the sponsor's representative shall offer by mail an invitation to all new motor vehicle dealers dealing in competitive types of motor vehicles in the general market area to participate and display motor vehicles in the show. The sponsor or representative may offer a similar i...

...acts will be signed, deposits taken, or sales consummated at the location of the display; (vi) The charitable or civic purpose promoted or benefited by the display. (D) For a display under this section by a new motor vehicle dealer outside the area of responsibility assigned to that dealer by a manufacturer, the dealer shall satisfy the following conditions: (1) The purpose of the display is to promote or benefit ...

...ocation of office or principal place of business; (3) In the case of a motor vehicle dealer, any contract or agreement with any manufacturer or distributor; and in the case of a distributor, any contract or agreement with any manufacturer. (B) The notification required by division (A) of this section shall be made by filing with the registrar, within fifteen days after the change of status, a supplemental state...

...o motor vehicle dealers shall engage in business at the same location, unless they agree to be jointly, severally, and personally liable for any liability arising from their engaging in business at the same location. The agreement shall be filed with the motor vehicle dealers board, and shall also be made a part of the articles of incorporation of each such dealer filed with the secretary of state. Whenever the board...

...(A) Every dealer shall maintain a mileage disclosure statement from the previous owner of each motor vehicle the dealer sells, purchases, or receives as a trade on another motor vehicle. The mileage disclosure statement shall be in such form and include such information as the motor vehicle dealers board requires by rule. (B) Whoever violates this section is guilty of a misdemeanor of the fourth degree.