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
:
public bid 72 hours
{"removedFilters":"","searchUpdateUrl":"\/ohio-revised-code\/search\/update-search","keywords":"public+bid+72+hours","start":4001,"pageSize":25,"sort":"BestMatch","title":""}
Results 4,001 - 4,025 of 4,218
Sort Options
Sort Options
Sections
Section
Section 5727.01 | Public utilities definitions.

...means the property required by section 5727.06 of the Revised Code to be assessed by the tax commissioner, but does not include either of the following: (1) An item of tangible personal property that for the period subsequent to the effective date of an air, water, or noise pollution control certificate and continuing so long as the certificate is in force, has been certified as part of the pollution control facili...

Section 5727.02 | Persons excepted.

...lely to the extent required by section 5727.031 of the Revised Code. (3) For purposes of division (A) of this section and section 5727.031 of the Revised Code: (a) "Supplying of electricity" means generating, transmitting, or distributing electricity. (b) A person that leases to others energy facilities with an aggregate nameplate capacity in this state of two hundred fifty kilowatts or less per lease is not su...

Section 5727.03 | Combined company to file separate report for each listed activity of company.

...on 5727.31 of the Revised Code for each public utility activity subject to the excise tax imposed by section 5727.30 of the Revised Code. The tax commissioner shall exclude from the assessment issued by the tax commissioner on or before the first Monday in November 2002, and thereafter, the taxable gross receipts directly attributable to the activity of an electric company or a rural electric company. In addition, th...

Section 5727.031 | Report by entity incidentally supplying electricity.

...ntal shall file a report under section 5727.08 of the Revised Code as an electric company but shall only report therein as taxable property the amounts required in divisions (B) and (C) of this section. All time limits and other procedural requirements of this chapter for the reporting and assessment of property of electric companies apply to persons required to file a report under this section. For the purposes of t...

Section 5727.04 | Public utility or interexchange telecommunications company not exempt.

...sions of this chapter do not exempt any public utility or interexchange telecommunications company from the assessment and taxation of its property in the manner provided by law.

Section 5727.05 | Exemption of nonprofit and municipal corporations.

...Sections 5727.01 to 5727.61 of the Revised Code do not apply to either of the following: (A) Nonprofit corporations as defined in division (C) of section 1702.01 of the Revised Code that are engaged exclusively in the treatment, distribution, and sale of water to consumers; (B) Municipal corporations within this state.

Section 5727.06 | Taxable property of public utility or interexchange telecommunications company - assessment by tax commissioner.

... exempted from taxation under section 5727.75 of the Revised Code; (d) In the case of a public utility property lessor, all personal property that on the thirty-first day of December of the preceding year was both located in this state and leased, in other than a sale and leaseback transaction, to a public utility other than a railroad, telephone, telegraph, or water transportation company. The assessment rate...

Section 5727.08 | Annual report.

... extension allowed pursuant to section 5727.48 of the Revised Code, or fails to accurately report all taxable property, the tax commissioner may impose a penalty of up to fifty per cent of the taxable value of the property that was not timely or accurately reported. However, if such a public utility, company, or lessor files, within sixty days after the first day of March or the extended due date, the report or an am...

Section 5727.10 | Assessment - hearing - correction.

...on contained in the report filed by the public utility and such other evidence and rules as will enable the commissioner to make these determinations. Before issuing the preliminary assessment under section 5727.23 of the Revised Code, the commissioner shall notify each public utility of the proposed total taxable value of its taxable property, including any proposed penalty. After receiving such notice, a public ut...

Section 5727.11 | Method of valuation.

...uation using cost as capitalized on the public utility's books and records less composite annual allowances as prescribed by the commissioner. If the commissioner finds that application of this method will not result in the determination of true value of the public utility's taxable property, the commissioner may use another method of valuation. (B)(1) Except as provided in division (B)(2) of this section, the true...

Section 5727.111 | Assessing at percentages of true value.

...t project. The taxable property of each public utility, except a railroad company, and of each interexchange telecommunications company shall be assessed at the following percentages of true value: (A) In the case of a rural electric company, one of the following: (1) Fifty per cent in the case of its taxable transmission and distribution property or energy conversion equipment first subject to taxation in this s...

Section 5727.12 | Valuation and assessment of railroad properties.

...d to this state as provided in section 5727.14 of the Revised Code. For tax year 2006 and each tax year thereafter, the county auditor shall value and assess the real property owned by the company that the commissioner determines is not used in railroad operations. All property of a railroad shall be assessed for taxation at the same percentage of true value at which all other real property in this state is assessed...

Section 5727.14 | Apportionment of value of property of interstate railroad.

...determined in accordance with sections 5727.01 to 5727.62 of the Revised Code, and apportion it to this state in the proportion that the length of the road in this state bears to the whole length of road. As used in this section, "length of road" means the miles of single or first main track, measured by the distance between termini, over which railroad transportation service is performed.

Section 5727.15 | Apportionment of value of taxable property of public utilities.

...When all the taxable property of a public utility is located in one taxing district, the tax commissioner shall apportion the total taxable value thereof to that taxing district. When taxable property of a public utility is located in more than one taxing district, the commissioner shall apportion the total taxable value thereof among the taxing districts as follows: (A)(1) In the case of a telegraph, intere...

Section 5727.23 | Preliminary or amended assessment - petition for reassessment.

... its annual report required by section 5727.08 of the Revised Code at least sixty days prior to the first Monday of October, the commissioner may make the assessment under this section within sixty days after the taxpayer files the report, but this does not preclude the commissioner from making an assessment without receiving the report. The action of the tax commissioner shall be evidenced by a preliminary assessm...

Section 5727.24 | Tax on gross receipts of natural gas company or combined electric and gas company.

...s receipts as determined under section 5727.33 of the Revised Code by four and three-fourths per cent. A combined company shall be subject to this tax on any gross receipts derived from operating as a natural gas company, as determined under division (D) of section 5727.03 of the Revised Code, and, if applicable, shall be subject to the tax imposed by section 5727.30 of the Revised Code for all other gross receipts.

Section 5727.241 | Credit against tax on natural gas or combined company.

... subject to the tax imposed by section 5727.24 of the Revised Code. Upon the issuance 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 on a taxpayer under section 5727.24 of the Revised Code. The credit shall be claimed on a return due under section 5727.25 of the Revised Code after the certificate i...

Section 5727.25 | Quarterly or annual returns filed with tax payment - additional charges, penalties, and interest.

...t to the excise tax imposed by section 5727.24 of the Revised Code shall file a return with the tax commissioner, in such form as the commissioner prescribes, and pay the full amount of the tax due on its taxable gross receipts for the preceding calendar quarter. All payments made under this division shall be made electronically in accordance with section 5727.311 of the Revised Code. (B) Any natural gas company o...

Section 5727.26 | Assessment for failure to file return or pay amount due - judgment against company.

...ok entitled, "special judgments for the public utility excise tax on natural gas and combined companies," and shall have the same effect as other judgments. Execution shall issue upon the judgment at the request of the tax commissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. If the assessment is not paid in its entirety within sixty days after the day the assessme...

Section 5727.27 | Company to keep records - inspection of records.

... liable for the tax imposed by section 5727.24 of the Revised Code shall keep complete and accurate records as prescribed by the tax commissioner. The records shall be preserved for four years after the return for the tax to which the records pertain is due or filed, whichever is later. The natural gas company or combined company shall make the records available for inspection by the commissioner or the commissioner...

Section 5727.28 | Refunds.

... subject to the tax imposed by section 5727.24 of the Revised Code amounts paid illegally or erroneously, or paid on an illegal or erroneous assessment. Applications for a refund shall be filed with the tax commissioner, on a form prescribed by the commissioner, within four years of the illegal or erroneous payment. On the filing of the application, the commissioner shall determine the amount of refund to which th...

Section 5727.29 | Refundable credit calculation.

...ross receipts made pursuant to section 5727.31 of the Revised Code on or before October 15, 1999, and on or before the first day of March and June 2000; (2) For combined companies, the sum of the three estimated payments of the excise tax on gross receipts made pursuant to section 5727.31 of the Revised Code on or before October 15, 1999, and on or before the first day of March and June 2000, multiplied by a numerat...

Section 5727.30 | Public utilities subject to annual excise tax.

...al excise tax, as provided by sections 5727.31 to 5727.62 of the Revised Code, for the privilege of owning property in this state or doing business in this state during the twelve-month period next succeeding the period upon which the tax is based. The tax shall be imposed against each such public utility that, on the first day of such twelve-month period, owns property in this state or is doing business in this stat...

Section 5727.31 | Annual statement of public utility - reports.

...t to the excise tax imposed by section 5727.30 of the Revised Code, annually, on or before the first day of August, shall file with the tax commissioner a statement in such form as the commissioner prescribes and shall pay any amount due. (B)(1) Annually, on or before the fifteenth day of October of the current year, each public utility whose estimated excise taxes for the current year as based upon the statement ...

Section 5727.311 | Tax payments by electronic funds transfer.

...ct to an excise tax imposed by section 5727.30 of the Revised Code whose tax equals or exceeds fifty thousand dollars shall make each payment required under division (B) of section 5727.31 of the Revised Code for the second ensuing and each succeeding year electronically as prescribed by division (C) of this section. If the tax in each of two consecutive years is less than fifty thousand dollars, the public utilit...