Skip to main content
Back To Top Top Back To Top
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

Titles
Busy
 
Keywords
:
ohio sales tax on service business
{"removedFilters":"","searchUpdateUrl":"\/ohio-revised-code\/search\/update-search","keywords":"ohio+sales+tax+on+service+business","start":2101,"pageSize":25,"sort":"BestMatch","title":""}
Results 2,101 - 2,125 of 4,287
Sort Options
Sort Options
Sections
Section
Section 4504.051 | Allocation of money to townships.

...(A) The county motor vehicle tax moneys received under section 4504.16 of the Revised Code that arise from motor vehicles the district of registration of which is in an unincorporated area of the county may be allocated according to either of the following proceedings rather than according to the allocation established under division (B)(3)(b) of section 4504.05 of the Revised Code: (1)(a) Each year, a board of town...

Section 4504.06 | Levy of municipal corporation.

...907.47 of the Revised Code; paying debt service charges on notes or bonds of the municipal corporation issued for such purposes; purchasing, erecting, and maintaining street and traffic signs and markers; purchasing, erecting and maintaining traffic lights and signals; and to supplement revenue already available for such purposes, the legislative authority of any municipal corporation may by proper legislation levy a...

Section 4504.08 | Filing resolution or ordinance levying tax with registrar of motor vehicles.

... levying a county motor vehicle license tax, municipal motor vehicle license tax, township motor vehicle license tax, transportation improvement district motor vehicle license tax, or regional transportation improvement project motor vehicle license tax shall not be applicable to motor vehicle registrations for a registration year beginning at the time established in section 4503.10 of the Revised Code unless a copy ...

Section 4504.09 | Payment at time of application for registration.

...provement project motor vehicle license tax shall be paid to the registrar of motor vehicles or to a deputy registrar at the time application for registration of a motor vehicle as provided in sections 4503.10 and 4503.102 of the Revised Code is made and no certificate of registration, numbered license plates and validation stickers, or validation stickers alone, shall be issued to the owner of a motor vehicle for wh...

Section 4504.10 | Preemption of right to levy.

...ny excise, license, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting the power of a county to levy a county motor vehicle license tax pursuant to section 4504.02, 4504.15, 4504.16, or 4504.24 of the Revised Code, of a township to levy a township motor vehicle license tax pursuant to sections 4504.18 and 4504.181 of the Revised Code, or of a municipal co...

Section 4504.11 | No liability of county for road defects.

...Nothing in Chapter 4504. of the Revised Code shall be construed as imposing liability upon a county for injury to persons or property as a result of any defect in a street or county road within a municipal corporation in any case where the municipal corporation has primary responsibility fo maintenance and repair of such street or road.

Section 4504.12 | No fee or tax on ridesharing arrangement.

...cipal corporation shall impose a fee or tax, other than that authorized by Chapter 4504. of the Revised Code, on the operation of a motor vehicle in a ridesharing arrangement or require a special license or permit for the operator of such a vehicle.

Section 4504.15 | Supplemental county license tax.

...sts of enforcing and administering the tax provided for in this section; for the various purposes stated in section 4504.02 of the Revised Code; and to supplement revenue already available for those purposes, any county may, by resolution adopted by its board of county commissioners, levy an annual license tax, that shall be in addition to the tax levied by sections 4503.02, 4503.07, and 4503.18 of the Revised...

Section 4504.16 | Second supplemental county license tax.

...sts of enforcing and administering the tax provided for in this section; for the various purposes stated in section 4504.02 of the Revised Code; and to supplement revenue already available for those purposes, any county that currently levies the tax authorized by section 4504.15 of the Revised Code may, by resolution adopted by its board of county commissioners, levy an annual license tax, that shall be in add...

Section 4504.17 | Supplemental municipal license tax starting 4-1-89.

...nses of enforcing and administering the tax provided for in this section; to supplement revenue already available to municipal corporations under section 4504.04, 4504.06, 4504.171, or 4504.172 of the Revised Code, and to provide additional revenue for the purposes set forth in those sections, the legislative authority of any municipal corporation located in a county that is not levying the tax authorized by section ...

Section 4504.171 | Supplemental municipal license tax starting 4-1-91.

...nses of enforcing and administering the tax provided for in this section; to supplement revenue already available to municipal corporations under section 4504.04, 4504.06, 4504.17, or 4504.172 of the Revised Code, and to provide additional revenue for the purposes set forth in those sections, the legislative authority of any municipal corporation located in a county that is not levying the tax authorized by section 4...

Section 4504.172 | Supplemental municipal license tax.

...nses of enforcing and administering the tax provided for in this section; to supplement revenue already available to municipal corporations under section 4504.04, 4504.06, 4504.17, or 4507.171 of the Revised Code, and to provide additional revenue for the purposes set forth in those sections, the legislative authority of any municipal corporation may levy an annual license tax, without regard to any tax being le...

Section 4504.173 | Authority to levy license tax for operation of motor vehicles.

...7 of the Revised Code; (g) Paying debt service charges on notes or bonds of the municipal corporation issued for such purposes; (h) Purchasing, erecting, and maintaining street and traffic signs and markers; (i) Purchasing, erecting, and maintaining traffic lights and signals; (j) Supplementing revenue already available for the aforementioned purposes. (B)(1) No ordinance, resolution, or other measure levying a ...

Section 4504.18 | Supplemental township license tax.

...nses of enforcing and administering the tax provided for in this section; for the construction, reconstruction, improvement, maintenance, and repair of township roads, bridges, and culverts; for purchasing, erecting, and maintaining traffic signs, markers, lights, and signals; for purchasing road machinery and equipment, and planning, constructing, and maintaining suitable buildings to house such equipment; for payin...

Section 4504.181 | Authority to levy tax for operation of motor vehicles.

..., by resolution, levy an annual license tax upon the operation of motor vehicles on the public roads and highways in the unincorporated territory of the township for any authorized purpose. A tax levied under this section is in addition to the tax levied by sections 4503.02 and 4503.07 of the Revised Code and any other tax levied under this chapter. The tax shall be at the rate of five dollars per motor vehicle on al...

Section 4504.19 | County auditor's payments to townships.

...evying a township motor vehicle license tax the portion of such money due the township as shown by the certificate of the registrar of motor vehicles prepared pursuant to section 4501.031 of the Revised Code. The money shall be used by the township only for the purposes described in section 4504.18 of the Revised Code.

Section 4504.20 | Exempting noncommercial trailers not exceeding 1,000 pounds.

...unty, or township motor vehicle license tax pursuant to this chapter may, by ordinance or resolution, exempt noncommercial trailers weighing one thousand pounds or less from application of the tax. Any person registering a noncommercial trailer weighing one thousand pounds or less, the district of registration of which is a municipal corporation, county, or township that has exempted such trailers under this section,...

Section 4504.201 | Taxation of commercial cars or buses taxed under the IRP.

...No commercial car that is taxed under division (A) of section 4503.65 of the Revised Code, and no commercial bus that is taxed under division (B) of section 4503.65 of the Revised Code, is subject to a tax established under section 4504.02, 4504.06, 4504.15, 4504.16, 4504.17, 4504.171, 4504.172, 4504.173, 4504.18, 4504.181, or 4504.24 of the Revised Code.

Section 4504.21 | Levying transportation improvement district license tax.

...s, lights, and signals; for paying debt service charges on obligations issued for those purposes; and to supplement revenue already available for those purposes, a transportation improvement district created in accordance with section 5540.02 of the Revised Code may levy an annual license tax upon the operation of motor vehicles on the public roads and highways in the territory of the district. The tax shall be...

Section 4504.22 | Annual license tax upon the operation of motor vehicles on public roads in counties participating in regional transportation improvement project.

...op or complete the project, to pay debt service charges on obligations issued for those purposes, to supplement other revenue already available for such purposes, and to pay the cost of enforcing and administering the tax. No such tax may be levied unless the board of commissioners of each participating county consents to propose levying the tax and a majority of electors voting on the tax in each county as provided ...

Section 4504.24 | County tax upon operation of motor vehicles on public roads and highways.

...7 of the Revised Code; (g) Paying debt service charges on notes or bonds of the county issued for such purposes; (h) Paying all or part of the costs and expenses of municipal corporations in planning, constructing, reconstructing, improving, maintaining, and repairing highways, roads, and streets designated as necessary or conducive to the orderly and efficient flow of traffic within and through the county pursuant...

Section 4517.01 | Motor vehicle dealer, auction owner and salesperson definitions.

...ent and who offers, sells, and provides service for such new motor vehicles to the general public. (W) "Franchisor" means a new motor vehicle manufacturer, remanufacturer, or distributor who supplies new motor vehicles under a franchise agreement to a franchisee. (X) "Dealer organization" means a state or local trade association the membership of which is comprised predominantly of new motor vehicle dealers. ...

Section 4517.011 | Construction of chapter.

...to post-sale mechanical and operational services between the buyer and seller that are necessary to ensure the safe operating condition of a motor vehicle and are expected and implied at the time of sale; (3) Enforcing Chapter 4517. of the Revised Code as to other persons to provide for compliance with the manufacturer's warranties and to prevent fraud, unfair practices, discrimination, or other abuses; (4) Maint...

Section 4517.02 | License required to engage in motor vehicle or manufactured home business - remanufacturers.

...ly in the rendition of a public utility service by regulated motor carriers. (D) When a partnership licensed under sections 4517.01 to 4517.45 of the Revised Code is dissolved by death, the surviving partners may operate under the license for a period of sixty days, and the heirs or representatives of deceased persons and receivers or trustees in bankruptcy appointed by any competent authority may operate under the...

Section 4517.021 | Rules governing auction of classic motor vehicles.

...der this section shall use the auction services of an auction firm to conduct the auction. (C) The registrar may refuse permission to hold an auction if the registrar finds that the person has not complied with division (A) of this section or has made a false statement of a material fact in the application filed under division (A)(2) of this section. (D) The registrar shall not authorize a person licensed und...

Section 5119.11 | Medical director; qualifications; duties.

...director of mental health and addiction services shall appoint a medical director who is eligible or certified by the American board of psychiatry and neurology or the American osteopathic board of neurology and psychiatry, and has at least five years of clinical and two years of administrative experience. The medical director shall also have certification or substantial training and experience in the field of addict...

Section 5119.14 | Department of mental health and addiction services; powers and duties generally.

...partment of mental health and addiction services shall maintain, operate, manage, and govern state institutions and other services for the care and treatment of persons with mental illnesses. (B)(1) The department of mental health and addiction services may, with the approval of the governor, designate the name and purpose of any institutions under its jurisdiction and may change, with the approval of the governor...

Section 5119.141 | Authority of department.

...artment of mental health and addiction services has all the authority necessary to carry out its powers and duties under this chapter and Chapters 340., 2919., 2945., and 5122. of the Revised Code, including the authority to adopt rules pursuant to Chapter 119. of the Revised Code that may be necessary to carry out the purposes of this chapter and Chapters 340., 2919., 2945., and 5122. of the Revised Code.

Section 5119.15 | Investigative powers.

...artment of mental health and addiction services may make such investigations as are necessary in the performance of its duties and to that end the director of mental health and addiction services shall have the same power as a judge of a county court to administer oaths and to enforce the attendance and testimony of witnesses and the production of books or papers. The department shall keep a record of such in...

Section 5119.161 | Joint state plan to improve accessibility and timeliness of alcohol and drug addiction services.

...s. The plan shall address the fact that Ohio works first participants may be among the persons receiving services under section 340.15 of the Revised Code and shall require the department of job and family services to seek federal funds available under Title IV-A of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C.A. 301, as amended, for the provision of the services to Ohio works first participants who are r...

Section 5119.17 | Addicted pregnant women and their children.

...partment of mental health and addiction services, in accordance with division (B) of this section, shall give priority to developing, and promptly shall develop, with available public and private resources a program that does all of the following: (1) Provides a manner of identifying the aggregate number of pregnant women in this state who are addicted to a drug of abuse; (2) Provides for an effective means of inte...

Section 5119.18 | Classified and unclassified appointments.

...or permanent position in the classified service within the department of mental health and addiction services to a position in the unclassified service within the department. A person appointed pursuant to this section to a position in the unclassified service shall retain the right to resume the position and status held by the person in the classified service immediately prior to the person's appointment to the posi...

Section 5119.181 | Certain convictions preclude appointments.

... either the classified or unclassified service of the department of mental health and addiction services if the person has been convicted of or pleaded guilty to a violation of the following: (1) Any felony contained in the Revised Code, if the felony bears a direct and substantial relationship to the position being filled; (2) Any crime contained in the Revised Code constituting a misdemeanor of the first d...

Section 5119.182 | Fidelity bond.

...artment of mental health and addiction services may require any of its employees and each officer and employee of every institution under its control who may be charged with custody or control of any money or property belonging to the state or who is required to give bond, to give a surety company bond, properly conditioned, in a sum to be fixed by the department which when approved by the department, shall be ...

Section 5119.184 | Providing educational grants or tuition reimbursement for employees.

...artment of mental health and addiction services may provide educational grants or tuition reimbursements to upgrade the education, training, and professional achievement of its employees, whenever it determines that provision of such grants or reimbursements is essential to the achievement of its goals. The department may enter into agreements with its employees for the purposes of this section. The agreements ...

Section 5119.185 | Clinician recruitment program.

...partment of mental health and addiction services may establish a clinician recruitment program under which the department agrees to repay all or part of the principal and interest of a government or other educational loan incurred by a clinician who agrees to provide services to inpatients and outpatients of institutions under the department's administration. To be eligible to participate in the program, a clinician ...

Section 5119.186 | Conduct collaborative training efforts for students.

...director of mental health and addiction services or the managing officer of an institution of the department may enter into an agreement with boards of trustees or boards of directors of one or more institutions of higher education or hospitals licensed pursuant to section 5119.33 of the Revised Code to establish, manage, and conduct collaborative training efforts for students enrolled in courses of studies for occup...

Section 5119.187 | Courses of study for instruction and training of persons in institutions.

...partment of mental health and addiction services shall be subject to the approval of the superintendent of public instruction. All teachers employed in institutions under the control of the department of mental health and addiction services shall possess such educator licenses or have such qualifications and approval as the superintendent of public instruction, after consulting with the officers in charge of ...

Section 5119.188 | Education and training program for employees of state correctional and youth services institutions.

...partment of mental health and addiction services shall develop a program that is designed to educate and train the employees of each state correctional institution, the employees of each department of youth services institution, and other persons associated by contract or otherwise with each state correctional institution or each department of youth services institution, who will be responsible for the conduct ...

Section 5119.19 | Psychotropic drug reimbursement program.

...partment of mental health and addiction services. The purpose of the program is to provide state reimbursement to counties for the cost of the following drugs that are administered or dispensed to inmates of county jails in this state and individuals confined in community-based correctional facilities in this state: psychotropic drugs, drugs used in medication-assisted treatment, and drugs used in withdrawal manag...

Section 5119.20 | [Former R.C. 5902.09, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Electroencephalogram combined transcranial magnetic stimulation program.

...director of mental health and addiction services shall establish a program to make electroencephalogram (EEG) combined transcranial magnetic stimulation available for veterans, first responders, and law enforcement officers. Eligible individuals must have substance use disorders, mental illness, sleep disorders, traumatic brain injuries, sexual trauma, post traumatic stress disorder and accompanying comorbidities, co...

Section 5119.201 | Real or personal property transactions.

...to the state. Money received from such sales, leases, or exchanges shall be credited to the the department of mental health and addiction services trust fund, created in section 5119.46 of the Revised Code. (D) Any instrument by which real property is acquired pursuant to this section shall identify the agency of the state that has the use and benefit of the real property as specified in section 5301.012 of t...

Section 5119.21 | Support of community support system; powers and duties regarding programs and services.

...ing addiction services on behalf of the Ohio casino control commission, under an agreement entered into with the executive director of the commission under section 3772.062 of the Revised Code. Under Section 6(C)(3) of Article XV, Ohio Constitution, the department may enter into agreements with boards of alcohol, drug addiction, and mental health services, including boards with districts in which a casino facility is...

Section 5119.211

...The department of behavioral health may establish a process and standards for the state certification of certified community behavioral health clinics. The process and standards may be based on the provisions of section 223 of the "Protecting Access to Medicare Act of 2014," 42 U.S.C. 1396a note. If the department establishes a process and standards for the state certification of certified community behavioral heal...

Section 5119.22 | Director of mental health and addiction services; duties.

...director of mental health and addiction services, with respect to all mental health and addiction facilities, addiction services, mental health services, and recovery supports established and operated or provided under Chapter 340. of the Revised Code, shall do all of the following: (A) Adopt rules pursuant to Chapter 119. of the Revised Code that may be necessary to carry out the purposes of this chapter and Chapte...

Section 5119.221 | Waiver or requirements; authority of director.

...director of mental health and addiction services, in accordance with procedures established under division (F)(5) of section 5119.22 of the Revised Code, may issue to a board of alcohol, drug addiction, and mental health services a time-limited waiver of the requirement of section 340.033 of the Revised Code that ambulatory detoxification and medication-assisted treatment be made available within the borders of the b...

Section 5119.23 | Allocations of funds for local mental health and addiction services continuums of care.

...partment of mental health and addiction services shall establish a methodology for allocating to boards of alcohol, drug addiction, and mental health services the funds appropriated by the general assembly to the department for the purpose of the community-based continuum of care that each board establishes under section 340.032 of the Revised Code. The department shall establish the methodology after notifying and ...

Section 5119.24 | Annual report by boards specifying use of funds.

...hol, drug addiction, and mental health services shall submit an annual report to the department of mental health and addiction services specifying how the board used funds allocated to the board under section 5119.23 of the Revised Code for administrative functions in the year preceding the report's submission. The director of mental health and addiction services shall establish the date by which the report mus...

Section 5119.25 | Withholding of funds for failure to comply with statutory or regulatory provisions.

...director of mental health and addiction services may withhold funds, in whole or in part, that otherwise are to be allocated to a board of alcohol, drug addiction, and mental health services under section 5119.23 of the Revised Code if either of the following circumstances apply: (1) The board fails to comply with Chapter 340. or 5119. of the Revised Code or rules of the department of mental health and addiction ser...

Section 5119.26 | Civil rights and liberties of patients.

...nsent, the right as a person receiving services to maintain the confidentiality of health and medical records, the right as a person detained for medical purposes to receive adequate and appropriate treatment, and the right to vote.