Ohio Revised Code Search

...harge and supervision of the repair and maintenance of all county drainage improvements constructed under Chapters 940., 6131., 6133., and 6135. of the Revised Code. With regard to a joint county improvement, the lead county engineer has general charge and supervision of the repair and maintenance of all joint county drainage improvements constructed under Chapters 940., 6131., 6133., and 6135. of the Revised Code...

..., or other equipment for the repair and maintenance of drainage improvements a board of county commissioners considers necessary. (B) The board of county commissioners may do both of the following: (1) Purchase drainage equipment; (2) Provide a suitable place to house and store the drainage equipment. The county engineer shall be responsible for the care and custody of the drainage equipment and shall plainly...

...pplication for reduction in the owner's maintenance assessment due to work the owner proposes on any portion of a public ditch, watercourse, or other improvement. The application shall be filed with the county engineer on or before the first day of May in any year and shall state the nature of the work to be done, such as clearing brush, removing silt or debris, repair of structure, or other work necessary to preserv...

...an fifty per cent of the owner's annual maintenance assessment provided that the owner shall have filed with the county engineer a certificate of the board of supervisors of the soil conservation district of the county in which the land is located, certifying that the owner is following practices in the cultivation or management of agricultural land that will reduce the runoff of surface water and the erosion of sed...

...r the hearing, the board may add to the maintenance assessment of the negligent owner an additional repair assessment in an amount sufficient to rectify the damage. The added assessment shall be made on recommendation of the county engineer and certified to the county auditor at the same time the annual maintenance assessment is certified by the board.

...or as the permanent assessment base for maintenance. The county auditor shall levy the maintenance assessments in such percentage of the permanent assessment base as is authorized by the board of county commissioners. (B) Before certifying the percentage of the permanent assessment base to be levied in any one year for the maintenance fund, the board of county commissioners shall consider any recommendation by the ...

...to be necessary to obtain funds for the maintenance fund. (B) Prior to the adoption of a resolution levying the assessments, the board shall give at least ten days' notice in one newspaper of general circulation in the county, which shall state the time and place when and where the resolution shall be taken up for consideration. At that time and place or at any adjournment thereof, of which no further published not...

...sessment base that is used to calculate maintenance fund assessments for owners benefiting from the improvement. The approved estimate of the improvement shall serve as the permanent assessment base for the purposes of this chapter until such time as it is revised in accordance with this section.

...(A) In the cleaning, repair, and other maintenance work on drainage improvements, the persons whose duty it is to perform the maintenance work may go upon the adjoining or abutting lands within the permanent easement necessary for proper operation of the required machinery, tools, motor vehicles, conveyances, or other equipment. (B)(1) In the case of open ditches, the permanent easement so used shall be not more th...

...That part of interstate drainage improvements within the state may be cleaned or repaired pursuant to sections 6137.01 to 6137.12 of the Revised Code.

...The county engineer, in inspecting drainage channels, shall note any and all apparent violations of sections 6111.01 to 6111.04 of the Revised Code, as such sections refer to the pollution of drainage channels. Whenever it appears to the county engineer that there may be a violation of section 6111.04 of the Revised Code, the county engineer shall notify the director of environmental protection, setting forth any thi...

...e of the county engineer may enter into agreements with local soil and water conservation districts for the purposes of planning, constructing, or maintaining works of improvement constructed under Chapters 6131., 6133., 6135., 6137., and 6151. of the Revised Code.

...no operators and video lottery terminal sales agents. (Y) "Calendar quarter" means the three-month period ending on the last day of March, June, September, or December. (Z) "Form 2106" means internal revenue service form 2106 filed by a taxpayer pursuant to the Internal Revenue Code. (AA) "Municipal corporation" includes a joint economic development district or joint economic development zone that levies an ...

...t required to withhold municipal income tax on qualifying wages paid to an employee for the performance of personal services in a municipal corporation that imposes such a tax if the employee performed such services in the municipal corporation on twenty or fewer days in a calendar year, unless one of the following conditions applies: (a) The employee's principal place of work is located in the municipal corporation...

...e under a decree of divorce or separate maintenance as provided in section 7703(a)(2) of the Internal Revenue Code; (13) The location of educational institutions attended by the individual's dependents as defined in section 152 of the Internal Revenue Code, to the extent that tuition paid to such educational institution is based on the residency of the individual or the individual's spouse in the municipal corporati...

...ipts of the business or profession from sales and rentals made and services performed during the taxable period in the municipal corporation to total gross receipts of the business or profession during the same period from sales, rentals, and services, wherever made or performed. (B)(1) If the apportionment factors described in division (A) of this section do not fairly represent the extent of a taxpayer's busines...

...s an individual who is an employee of a taxpayer or who is a partner or member holding an ownership interest in a taxpayer that is treated as a partnership for federal income tax purposes, provided that the individual meets both of the following criteria: (a) The taxpayer has assigned the individual to a qualifying reporting location. (b) The individual is permitted or required to perform services for the taxpa...

... a municipal corporation that imposes a tax on income in accordance with this chapter shall withhold from each employee an amount equal to the qualifying wages of the employee earned by the employee in the municipal corporation multiplied by the applicable rate of the municipal corporation's income tax, except for qualifying wages for which withholding is not required under section 718.011 of the Revised Code or divi...

...sed Code, respectively; (2) A lottery sales agent conducting video lottery terminals on behalf of the state; (3) A type B sports gaming proprietor offering sports gaming at a sports gaming facility. (B) If a person's winnings at a casino facility or sports gaming facility are an amount for which reporting to the internal revenue service of the amount is required by section 6041 of the Internal Revenue Code, as ...

...ode, a municipal corporation may levy a tax on income and a withholding tax if such taxes are levied in accordance with the provisions and limitations specified in this chapter. On or after January 1, 2016, the ordinance or resolution levying such taxes, as adopted or amended by the legislative authority of the municipal corporation, shall include all of the following: (1) A statement that the tax is an annual tax ...

...e person performed services or made any sales within the municipal corporation. The affidavit also shall include the following statement: "The affiant has no plans to perform any services within the municipal corporation, make any sales in the municipal corporation, or otherwise become subject to the tax levied by the municipal corporation during the taxable year. If the affiant does become subject to the tax levied ...

... any fee or charge for the operation or maintenance of the Ohio business gateway. (E) The use of the Ohio business gateway by municipal corporations, taxpayers, or other persons pursuant to this section does not affect the legal rights of municipalities or taxpayers as otherwise permitted by law. This state shall not be a party to the administration of municipal income taxes or to an appeal of a municipal income ta...

...t of the armed forces, may apply to the tax administrator of a municipal corporation for both an extension of time for filing of the return and an extension of time for payment of taxes required by the municipal corporation in accordance with this chapter during the period of the member's or civilian's duty service and for one hundred eighty days thereafter. The application shall be filed on or before the one hundred...

...roup. (2) "Consolidated federal income tax return" means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code. (3) "Consolidated federal taxable income" means the consolidated taxable income of an affiliated group of corporations, as computed for the purposes of filing a consolidated federal income tax return, before consideration of net operating losses ...

...The tax administrator of a municipal corporation that imposes a tax on income in accordance with this chapter shall make electronic versions of any rules or ordinances governing the tax available to the public through the internet, including, but not limited to, ordinances or rules governing the rate of tax; payment and withholding of taxes; filing any prescribed returns, reports, or other documents; dates for filing...