Ohio Revised Code Search

...x paid on tangible property consumed or services received pursuant to the contract. (E) A vendor who files a petition for reassessment contesting the assessment of tax on sales for which the vendor obtained no valid exemption certificates and for which the vendor failed to establish that the sales were properly not subject to the tax during the one-hundred-twenty-day period allowed under division (B) of this secti...

...ve" means taking possession of tangible personal property or making first use of a service. "Receive" does not include possession by a shipping company on behalf of a consumer. (A) Except as otherwise provided in division (B) of this section, a seller that collects the tax levied by sections 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code on transactions, other than sales of titled motor vehicles, titl...

... electric transmission and distribution services shall be sitused to this state in the manner provided under section 5733.059 of the Revised Code. (D) Gross receipts from the sale of real property located in this state shall be sitused to this state. (E) Except as otherwise provided in division (M) of this section, gross receipts from the sale of tangible personal property shall be sitused to this state if the pr...

...s; (4) Financial projections; (5) Personal financial statements of the applicant or members of the applicant's immediate family, including, but not limited to, tax records or other similar information not open to public inspection. The vote by the authority or board to accept or reject the application, as well as all proceedings of the authority or board not subject to this division, shall be open to the pub...

...limited to, vacation leave, sick leave, personal leave, bereavement leave, and administrative leave. (3) "No pay status" means the conditions under which an employee is ineligible to receive pay and includes, but is not limited to, leave without pay, leave of absence, and disability leave. (4) "Disability leave" means the leave granted pursuant to section 124.385 of the Revised Code. (5) "Full-time permanent...

...cies and procedures for the security of personal information that is maintained and destroyed by state agencies; (6) Employ a chief information security officer who is responsible for the implementation of the policies and procedures described in division (B)(5) of this section and for coordinating the implementation of those policies and procedures in all of the state agencies; (7) Employ a chief privacy offic...

...provision of public safety and security services, parking facilities, transit service, landscaping, and parks. (2) Regarding a special improvement district to implement a shoreline improvement project, "existing qualified nonprofit corporation" has the same meaning as in division (J)(1) of this section, except that the nonprofit does not need to have an established police department and does not need to be organiz...

...harge fees or exchange in-kind goods or services for services rendered to political subdivisions and other persons or entities for whom services are rendered. (12) To employ and provide compensation for an executive director who shall manage the operations of a county land reutilization corporation and employ others for the benefit of the corporation as approved and funded by the board of directors. No employee of ...

... minor, if over the age of fourteen, by personal service; (b) Upon each parent of the minor whose name and address is known or with reasonable diligence can be ascertained, provided the parent is free from disability other than minority; (c) Upon the next of kin of the minor who are known to reside in this state, if there is no living parent, the name and address of the parent cannot be ascertained, or the par...

...ditional, or successor agent, guardian, personal representative, or trustee. (N)(1) "Guardian" means any person, association, or corporation appointed by the probate court to have the care and management of the person, the estate, or the person and the estate of an incompetent or minor. When applicable, "guardian" includes, but is not limited to, a limited guardian, an interim guardian, a standby guardian, and an em...

...ry, identify any change in the victim's personal welfare or familial relationships as a result of the act and any psychological impact experienced by the victim or the victim's family as a result of the act, and contain any other information related to the impact of the act upon the victim that the court requires. (3) A victim impact statement shall be kept confidential and is not a public record. However, the court...

...e owner for its loss. (2) The value of personal effects and household goods, and of materials, supplies, equipment, and fixtures used in the profession, business, trade, occupation, or avocation of its owner, which property is not covered under division (D)(1) of this section and which retains substantial utility for its purpose regardless of its age or condition, is the cost of replacing the property with new...

.... (3) The product to be purchased is personal protective equipment and the purchase is completed during the period of the emergency declared by Executive Order 2020-01D, issued on March 9, 2020. For purposes of this division: "Personal protective equipment" means equipment worn to minimize exposure to hazards that cause workplace injuries and illnesses. "Unanimous vote" means all three members of a board ...

...pertaining to the provision of library services to individuals, corporations, or institutions that are not inhabitants of the county; (I) Assess uniform fees for the provision of services to patrons of the library, but no fee shall be assessed for the circulation of printed materials held by the library except for the assessment of fines for materials not returned in accordance with the board's rules; (J) Est...

...protect the privacy of the identity and personal data of the person when such applications and ballots are requested, processed, and sent. (4) No person shall return by electronic means to the secretary of state, a board of elections, or any other entity a completed or voted uniformed services or overseas absent voter's ballot. If a ballot is so returned, the ballot shall not be accepted, processed, or counted...

...on, usable in privacy, and adequate for personal hygiene, and the disposal of human waste, as defined in 24 C.F.R. 5.703(d)(3); (vi) The common areas are structurally sound, secure, and functionally adequate for the purposes intended. The basement, garage, carport, restrooms, closets, utility, mechanical, community rooms, child care rooms, halls, corridors, stairs, kitchens, laundry rooms, office, porch, patio, ba...

...sed written notice of the assessment by personal service or certified mail. All assessments not paid within thirty days after service of the notice of assessment, shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code computed from and after the date the assessment is made by the commission and entered in its official records until paid. Unless the party to whom the notice of ass...

...d, improve, or use, any property, real, personal, or mixed; provided, that at all times the commission shall strive to avoid any appearance of impropriety; 14. To sell, convey, mortgage, pledge, lease, exchange, abandon, or otherwise dispose of any property, real, personal, or mixed; 15. To monitor compacting states for compliance with the commission's bylaws and rules; 16. To enforce compliance by compacting s...

...er, person, or agent to the exercise of personal jurisdiction over the insurer, person, or agent to the extent permitted by the constitutions of this state and of the United States: (1) Issuing or delivering contracts of insurance to residents of this state or to corporations authorized to do business therein; (2) Making or proposing to make any insurance contracts; (3) Soliciting, taking, or receiving any ap...

...nsportation network company. (B)(1) If personal automobile insurance maintained by a transportation network company driver does not provide liability coverage in the amounts required by division (A)(2) of this section, insurance maintained by the transportation network company shall provide the required coverage, beginning with the first dollar of the claim and shall have the duty to defend the claim. (2) An automo...

... any motorized wheelchair, any electric personal assistive mobility device, any low-speed micromobility device, any personal delivery device as defined in section 4511.513 of the Revised Code, any device that is moved by power collected from overhead electric trolley wires or that is used exclusively upon stationary rails or tracks, or any device that is moved by human power. (B) "Motor vehicle" means every vehicle...

...on (B) of this section may retrieve any personal items from the vehicle without retrieving the vehicle and without paying any fee. The owner of the vehicle shall not retrieve any personal items from a vehicle if it would endanger the safety of the owner, unless the owner agrees to sign a waiver of liability. For purposes of division (G)(4) of this section, "personal items" do not include any items that are attached t...

...elop and communicate, whether through a personal physical inspection or through the act or process of critically studying a report prepared by another who made the physical inspection, an appraisal report or specialized service report. If the person who develops and communicates the appraisal or specialized service report does not make the personal inspection, the name of the person who does make the personal inspect...

...ery, then the superintendent shall make personal delivery of the notice by an employee or agent of the department of commerce or shall cause a summary of the substantive provisions of the notice to be published once a week for three consecutive weeks in a newspaper of general circulation in the county where the last known address of the party is located. When notice is given by publication, a proof of publication aff...

...ticular circumstances of the offender's personal supervision, including, but not limited to, specialized counseling, testing, or other services not included in the calculation of residential or supervision costs. (2) "Cost debt" means a cost of incarceration or supervision that may be assessed against and collected from an offender as a debt to the state as described in division (D) of this section. (3) "Detention ...

...n concerning court-ordered treatment or services received by a patient, if the court-ordered treatment or services were ordered as part of a case plan journalized under section 2151.412 of the Revised Code or the court-ordered treatment or services are necessary or relevant to dependency, neglect, or abuse or temporary or permanent custody proceedings under Chapter 2151. of the Revised Code. (c) In any criminal act...

...sion that includes the sale of goods or services that are not themselves illegal to sell irrespective of whether the individual selling the goods or services is subject to an occupational regulation. "Least restrictive regulation" means the public policy of relying on one of the following, listed from the least to the most restrictive, as a means of consumer protection: market competition; third-party or consumer-c...

...nts and royalties from real or tangible personal property, capital gains, interest, dividends and distributions, patent or copyright royalties, or lottery winnings, prizes, and awards. (D) "Compensation" means any form of remuneration paid to an employee for personal services. (E) "Fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any other person acting in any fiduciary c...

...e amount of any reimbursed expenses for personal services performed by employees of the taxpayer for the subsidiary, associate, or affiliated corporation; (b) Ten per cent of the amount of royalty income and technical assistance fees; (c) Fifteen per cent of the amount of all other income. The amounts described in divisions (I)(2)(a) to (c) of this section are deemed to be the expenses attributable to the produ...

...nable older adults to make decisions on personal matters, including income, health, housing, transportation, and social relationships; (4) A listing of services available in the community for older adults to assist in identifying the type of assistance needed, to place them in contact with appropriate services, and to determine whether services have been received and identified needs met; (5) Legal advice and ass...

...erty or rights or interests therein, or services to the district. The agreement shall specify any contributions of participating counties and the rights of the participating counties in lands or personal property, or rights or interests therein, contributed to or otherwise acquired by the joint district. The agreement may be amended or added to by a majority vote of the board of directors, but no amendment or additio...

...ich jurisdiction holds title to real or personal property used in the system or employs the persons responsible to dispatch emergency personnel using the system. (B) A board of county commissioners may establish a countywide public safety communications system. The system shall be operated in accordance with division (B)(1), (2), or (3) of this section. (1) In any county with a population of less than seven hundred...

...purchase, hold, and dispose of real and personal property in the exercise of the powers of the authority and the performance of its duties under this chapter; (J) Acquire, in the name of the state, by purchase or otherwise, on such terms and in such manner as the authority finds proper, or by the exercise of the right of condemnation in the manner provided by section 3706.17 of the Revised Code, such public or pri...

... this section, any remuneration for any services performed in any capacity in which the person is required to be licensed, except for amounts due for services rendered before notice was received under that division. A contract or other agreement for personal services or for the conduct of any casino gaming at a casino facility between a casino operator, management company, or holding company and a person whose employ...

...purchase, hold, and dispose of real and personal property in the exercise of its powers and the performance of its duties under this chapter; (J) Acquire, in the name of the state, by purchase or otherwise, on terms and in the manner that it considers proper, or by the exercise of the right of condemnation in the manner provided by section 6121.18 of the Revised Code, public or private lands, including public parks...

...purchase, hold, and dispose of real and personal property in the exercise of the powers of the authority and the performance of its duties under this chapter; (H) Acquire, in the name of the state, by purchase or otherwise, on such terms and in such manner as the authority determines proper, public or private lands, or parts thereof or rights therein, rights-of-way, property, rights, easements, and interests as it f...

...d to an employee for the performance of personal services at that location. (4) "Qualifying reporting location" means one of the following: (a) The reporting location in this state at which an employee or owner performs services for the taxpayer on a regular or periodic basis during the taxable year; (b) If no reporting location exists in this state for an employee or owner under division (A)(4)(a) of this s...

...t, other than compensation for personal services or rental of office space, involves an expenditure of more than the amount established in that section regarding expenditures by boards of county commissioners, the board shall make a written contract with the lowest and best bidder after advertisement, for not less than two nor more than four consecutive weeks preceding the day of the opening of bids, in a newspaper o...

... of the Revised Code; (3) Ohio-based personal protective equipment manufacturers program established by the director of administrative services under section 125.036 of the Revised Code. (C) The following programs are second requisite procurement programs that may be able to fulfill the purchase request if the first requisite procurement programs are unable to do so: (1) Business enterprise program at the op...

...e person, one parcel or item of real or personal property that the person or a dependent of the person uses as a residence. Division (A)(1)(a) of this section does not preclude, affect, or invalidate the creation under this chapter of a judgment lien upon the exempted property but only delays the enforcement of the lien until the property is sold or otherwise transferred by the owner or in accordance with other appli...

...l care or treatment, for rehabilitation services, or for other care, treatment, services, products, or accommodations that were necessary because of the injury; (iii) All expenditures of a person whose property was injured or destroyed or of another person on behalf of the person whose property was injured or destroyed in order to repair or replace the property that was injured or destroyed; (iv) All expenditures ...

...ent of health and human services. (6) "Personal responsibility education program" means the program administered by the administration for children and families in the United States department of health and human services to educate adolescents on abstinence and contraception for the prevention of pregnancy and sexually transmitted infections. (7) "Nontherapeutic abortion" has the same meaning as in section 9.04 of...

...or an adult's resources for monetary or personal benefit, profit, or gain when the person obtained or exerted control over the adult or the adult's resources in any of the following ways: (1) Without the adult's consent or the consent of the person authorized to give consent on the adult's behalf; (2) Beyond the scope of the express or implied consent of the adult or the person authorized to give consent on the a...

...nds, money, other personal property, or services to the joint venture, as may be agreed upon. Any agreement shall specify the rights of the parties in any lands or personal property contributed. Any lands acquired by a township park district pursuant to Chapter 511. of the Revised Code and established as a public park or parks may be contributed to a joint venture authorized by this section. Fees may be charged in ...

... a copy of the information, by personal services, to the subject company at its principal office not later than the time of the filing with the division. (6) Within three calendar days of the date of filing by an offeror of the information specified in division (A)(5) of this section, the division, by order, may summarily suspend the continuation of the control bid if the division determines that all of the informat...

...ersonal service contract for consulting services to assist the chief with the sale of timber or other forest products and related inventory. Compensation for consulting services shall be paid from the proceeds of the sale of timber or other forest products and related inventory that are the subject of the personal service contract.

...room and board for patients who require personal assistance and health-related services, but who do not require skilled nursing care. (R) "Medical record" means the personal information that relates to an individual's physical or mental condition, medical history, or medical treatment. (S)(1) "Open panel plan" means a health care plan that provides incentives for enrollees to use participating providers and that ...

... a policy of insurance covering real or personal property; (5) Personnel placement services and persons who act as employees of such entities engaged in investigating matters related to personnel placement activities; (6) An employee in the regular course of the employee's employment, engaged in investigating matters pertinent to the business of the employee's employer or protecting property in the possession o...

... than a legislative agent, for personal services that are customarily provided in connection with the practice of a bona fide business, if that business initially began before the public official or employee conducting that business was elected or appointed to the public official's or employee's office or position of employment. (I) "Employer" means any person who, directly or indirectly, engages an executive agenc...

...including, but not limited to, personal services, supplies and materials, equipment, subsidies and revenue distribution, merchandise for resale, transfers, and nonexpense disbursements, obligations, interest on debt, and retirement of debt, and for the biennium for capital outlay, to the respective departments, offices, institutions, as defined in section 121.01 of the Revised Code, and all other public purposes; and...