Ohio Revised Code Search

...mpany may list the charge as a separate entry on each bill and may indicate on the bill that the charge is made pursuant to approval of a ballot issue by county voters. Any customer billed by a company for a charge imposed under section 128.37 or 128.38 of the Revised Code is liable to the county for the amount billed. The company shall apply any partial payment of a customer's bill first to the amount the customer o...

...he provider may incur, the charge or amount is not to appear in the same line item as the state/local line item. If the charge or amount is to appear in its own, separate line item on the bill, the charge or amount shall be expressly designated "[Name of Provider] Federal Wireless-E911 Costs." (2) On each retail sale of a prepaid wireless calling service occurring in this state, a wireless 9-1-1 charge of five-ten...

... Revised Code, there is imposed a next generation 9-1-1 access fee of sixty cents per month on each communications service, which shall be imposed as follows: (1) In the case of wireless telephone service, a subscriber shall pay a separate next generation 9-1-1 access fee for each wireless telephone number assigned to the subscriber. (2) In the case of a voice over internet protocol system, a subscriber shall p...

...evised Code: (A) A subscriber of wireless lifeline service. (B) Wholesale transactions between telecommunications service providers where the service is a component of a service provided to an end user. This exemption includes network access charges and interconnection charges paid to a local exchange carrier.

...ext generation 9-1-1 access fee imposed under section 128.41 of the Revised Code as a specific line item on each subscriber's monthly bill or point of sale invoice. The line item shall be the "Ohio Next Generation 9-1-1 Access Fee ([amount]/service/month)" or similar language. If a provider bills a subscriber for any other 9-1-1 costs that the provider may incur, the charge or amount may appear in the same line item ...

...or if the sale is sourced to this state under division (E)(3) of section 5739.034 of the Revised Code, except that under that division, in lieu of sourcing a sale under division (C)(5) of section 5739.033 of the Revised Code, the seller, rather than the service provider, may elect to source the sale to the location associated with the mobile telephone number. (C) A prepaid wireless calling service priced below a s...

...ext generation 9-1-1 access fee imposed under section 128.42 of the Revised Code in the same manner as described in section 128.414 of the Revised Code.

...ext generation 9-1-1 access fee imposed under section 128.42 of the Revised Code shall apply to the entire nonitemized price, except as provided in divisions (B)(1) to (3) of this section. (B)(1) If the amount of the prepaid calling service is disclosed to the consumer as a dollar amount, the seller may elect to apply the fee only to that dollar amount. (2) If the seller can identify the portion of the nonitemi...

...ext generation 9-1-1 access fee imposed under sections 128.41 and 128.42 of the Revised Code shall be exempt from state or local taxation.

...xt generation 9-1-1 access fees imposed under sections 128.41 and 128.42 of the Revised Code. Each notice shall be provided not less than thirty days before the effective date of the increase or decrease.

...ill and collect a wireless 9-1-1 charge under section 128.40 of the Revised Code or the next generation 9-1-1 access fee under section 128.414 or 128.421 of the Revised Code shall keep complete and accurate records of bills that include the charges and fees, together with a record of the charges and fees collected under those sections. The entities shall keep all related invoices and other pertinent documents. (B)...

... preserved for a period of four years unless the tax commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.

...by the assessment, the payment shall be credited against the assessment.

...-1-1 access fee required to be remitted under section 128.46 of the Revised Code shall be subject to interest as prescribed by section 5703.47 of the Revised Code, calculated from the date the charge or fee was due under section 128.46 of the Revised Code to the date the charge or fee is remitted or the date of assessment, whichever occurs first.

...s 9-1-1 charge required to be collected under section 128.40 of the Revised Code or any next generation 9-1-1 access fee required to be collected under section 128.414 or 128.421 of the Revised Code more than four years after the return date for the period in which the sale or purchase was made, or more than four years after the return for such period is filed, whichever is later. This division does not bar an assess...

...ired to collect a wireless 9-1-1 charge under section 128.40 of the Revised Code or the next generation 9-1-1 access fee under section 128.414 or 128.421 of the Revised Code, a subscriber, or a consumer may apply to the tax commissioner for a refund of charges or fees described in division (B) of this section and of any penalties assessed with respect to such charges. The application shall be made on the form prescri...

...ion 128.40 of the Revised Code or next generation 9-1-1 access fees under section 128.421 of the Revised Code shall also be subject to the provisions of Chapter 5739. of the Revised Code regarding the excise tax on retail sales levied under section 5739.02 of the Revised Code, as those provisions apply to audits, assessments, appeals, enforcement, liability, and penalties. (B) The tax commissioner shall establish ...

...s the certified refund amounts were deposited in those funds as specified in division (A)(2) of this section. (D) The department of administrative services may move funds between the next generation 9-1-1 fund and the 9-1-1 government assistance fund to ensure funding remains sustainable for both funds.

...tax commissioner in the corresponding calendar month of the previous year. Any shortfall in distributions resulting from the timing of funds received in a previous month shall be distributed in the following month. Disbursements shall occur not later than the tenth day of the month succeeding the month in which the wireless 9-1-1 charges imposed under section 128.40 of the Revised Code and the next generation 9-1-1 a...

...vised Code shall provide countywide wireless enhanced 9-1-1 in accordance with this chapter beginning as soon as reasonably possible after receipt of the first disbursement or, if that service is already implemented, shall continue to provide such service. Except as provided in divisions (B), (C), (E), and (F) of this section, a disbursement shall be used solely for the purpose of paying either or both of the followi...

...bdivision or regional council of governments operating one or more public safety answering points for a countywide system providing wireless 9-1-1, shall provide the steering committee and the tax commissioner with such information as the steering committee and tax commissioner request for the purposes of carrying out their duties under this chapter, including, but not limited to, duties regarding the collection of t...

...ing rules prescribing the necessary accounting for the collection fee under division (B) of section 128.46 of the Revised Code.

...ional council of governments is not liable in damages in a civil action for injuries, death, or loss to persons or property arising from any act or omission, except willful or wanton misconduct, in connection with developing, adopting, or approving any final plan or otherwise bringing into operation the 9-1-1 system pursuant to this chapter. (2) The steering committee and any member of the steering committee are n...

...s against a subdivision or a regional council of governments as to wireline or wireless 9-1-1 to enforce compliance with this chapter or with the terms, conditions, requirements, or specifications of a final plan as to wireline or wireless 9-1-1.

...ion (I)(1) of this section shall be deposited into the next generation 9-1-1 fund created under section 128.54 of the Revised Code. (3) Divisions (I)(1) and (2) of this section shall not apply if they are preempted by or in conflict with federal law.