Ohio Revised Code Search

...bsOhio, in the ordinary course of doing business, to convey, lease, release, or otherwise dispose of any regular inventory or tangible personal property. Ownership of the interest in the enterprise acquisition project that is transferred to JobsOhio under this section and the transfer agreement shall be maintained in JobsOhio or a nonprofit entity the sole member of which is JobsOhio until the enterprise acquisition ...

...anufactured or mobile home that will be taxed as real property pursuant to division (B) of section 4503.06 of the Revised Code shall surrender the certificate of title to the auditor of the county containing the taxing district in which the home is located. An owner whose home qualifies for real property taxation under divisions (B)(1)(a) and (b) of section 4503.06 of the Revised Code shall surrender the certificate ...

...ust company or bank having a place of business within the state. Any trust agreement may contain the resolution authorizing the issuance of the obligations, any provisions that may be contained in the bond proceedings, and other provisions that are customary or appropriate in an agreement of the type. (L) Except to the extent that their rights are restricted by the bond proceedings, any holder of obligations, or...

...ler from a location other than a retail service station provided the licensed motor fuel dealer places on the face of the delivery document or invoice, or both if both are used, a conspicuous notice stating that the fuel is dyed and is not for taxable use, and that taxable use of that fuel is subject to a penalty. The tax commissioner, by rule, may provide that any notice conforming to rules or regulations issued by ...

... A vendor that has selected a certified service provider as its agent shall not be entitled to the discount if the certified service provider receives a monetary allowance pursuant to section 5739.06 of the Revised Code for performing the vendor's sales and use tax functions in this state. Amounts paid to the clerk of courts pursuant to section 4505.06 of the Revised Code shall be subject to the applicable discount. ...

...h fiscal year 2015, the director of the Ohio public works commission shall certify to the director of budget and management the amount of debt service paid from the general revenue fund in the current fiscal year on bonds issued to finance or assist in the financing of the cost of local subdivision public infrastructure capital improvement projects, as provided for in Sections 2k, 2m, 2p, and 2s of Article VIII, Ohio...

..., the facility shall be returned to the tax list and duplicate maintained by the county auditor, and the facility shall be subject to all real property taxes and assessments. No exemption from real property taxation pursuant to Chapter 5709. of the Revised Code shall apply to the facility conveyed. The gross receipts and income of the contractor to whom the facility is conveyed that are derived from operating and man...

... the board shall not be required to pay taxes or assessments upon the square, upon any property acquired or used by the board under this section, or upon any income generated by the operation of the square. (L) As used in this section, "capitol square" means the capitol building, senate building, capitol atrium, capitol grounds, the state underground parking garage, and the warehouse owned by the board. (M) The c...

...he basis of any investment for which an Ohio opportunity zone investment certificate has been issued under section 122.84 of the Revised Code. (D) Before the end of the applicable holding period of a qualifying investment, each enterprise in which a qualifying investment was made for which a small business investment allocation has been issued, upon the request of the director of development services, shall provid...

...the full faith and credit, revenue, and taxing power of the state shall not be pledged to the payment of debt service on them. The holders or owners of the obligations shall have no right to have any moneys obligated or pledged for the payment of debt service except as provided in this section and in the applicable bond proceedings. The rights of the holders and owners to payment of debt service are limited to all or...

...trust company or bank having a place of business within the state. Any such agreement or indenture may contain the resolution or order authorizing the issuance of the obligations, any provisions that may be contained in any bond proceedings, and other provisions which are customary or appropriate in an agreement or indenture of such type, including, but not limited to: (1) Maintenance of each pledge, trust agreement...

...a defendant in litigation involving its business practices; (8) Whether awarding a license would undermine the public's confidence in the sports gaming industry in this state. (C) In the case of a sports gaming proprietor license, the Ohio casino control commission also shall consider all of the following: (1) The nature of the applicant's current or intended physical presence in this state, including any expen...

... If applicable, information relating to sales and volume of product sold by the individual or entity, except where prohibited by this chapter; (e) Whether the individual or entity follows this chapter; and (f) Any past or pending violation by the individual or entity of this chapter, and any penalty imposed on the individual or entity for such a violation. (2) The division of cannabis control may charge a fi...

...adopted a charter under Article XVIII, Ohio Constitution.

... state, contained in Title XXXIX of the Ohio Revised Code." (b) "This warranty may not include all of the benefits or protections of an insurance policy that includes theft coverage issued by an insurer authorized to do business in Ohio." (3) The warranty identifies the warrantor, the warranty holder, and the terms of the sale of the vehicle protection product. (4) The warranty conspicuously states that the obliga...

...y thousand dollars, exclusive of excise taxes at the retail level which are separately stated; (b) A franchisor with respect to the franchisor's relationship with a franchisee or an employee of a franchisee, unless the franchisor agrees to assume that role in writing or a court of competent jurisdiction determines that the franchisor exercises a type or degree of control over the franchisee or the franchisee's emp...

... (5) Its receipts from beer and liquor sales, excluding wine sales, do not exceed twenty-five per cent of its total gross receipts. (6) It has at least one of the following characteristics: (a) The value of its real and personal property exceeds seven hundred twenty-five thousand dollars. (b) It is located on property that is owned or leased by the state or a state agency, and its owner or operator has auth...

...f locating persons to whom the state of Ohio owes money in the form of warrants, as defined in section 131.01 of the Revised Code, that the state voided but subsequently reissues. (13) An independent insurance adjuster who, as an individual, an independent contractor, an employee of an independent contractor, adjustment bureau association, corporation, insurer, partnership, local recording agent, managing general ...

...ve an opportunity to participate in the business and affairs of the Commission. A delegate shall vote in person or by such other means as provided in the bylaws. The bylaws may provide for delegates' participation in meetings by telephone or other means of communication. 6. The Commission shall meet at least once during each calendar year. Additional meetings shall be held as set forth in the bylaws. 7. The Commi...

...porate trust powers that has a place of business within or without the state. Any such agreement or indenture may contain the order authorizing the issuance of the obligations, any provisions that may be contained in any bond proceedings, and other provisions which are customary or appropriate in an agreement or indenture of such type, including, but not limited to: (1) Maintenance of each pledge, trust agreement, ...

...o use pledged or assigned sales and use tax revenue to pay the debt service on qualifying bonds. (15) Enter into an agreement with the board of county commissioners that created the transportation improvement district and with the boards of county commissioners of any contiguous group of counties to exercise all powers of the district with respect to a project that is both of the following: (a) Located partially ...

...roperly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets. (ii) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amo...

... in a particular taxing jurisdiction in Ohio as compared to all managed care premiums received by the medicaid health insuring corporation.

...vendor have been assumed by a certified service provider, the certified service provider shall claim the bad debt allowance provided by this section on behalf of the vendor. The certified service provider shall credit or refund to the vendor the full amount of any bad debt allowance or refund. (F)(1) A vendor may deduct on a return accounts or receivables bad debt. A vendor taking a deduction under division (F)(1...

...ction" means the total amount of retail sales or use tax or similar tax based upon the sale, purchase, or use of tangible personal property or services rendered legally, levied by and paid to another state or political subdivision thereof, or to the District of Columbia, where the payment of such tax does not entitle the taxpayer to any refund or credit for such payment. (6) The transfer of a used manufactured home...