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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

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Section 128.25 | County contact for 9-1-1 discrepencies, misroutes, and boundary disputes.

...vide a single point of contact to the 9-1-1 program office who has the authority to assist in location-data discrepancies, 9-1-1 traffic misroutes, and boundary disputes between public safety answering points.

Section 128.26 | When next generation 9-1-1 service required.

...te that the statewide next generation 9-1-1 core services system is operationally available to all counties in the state, each county or, as applicable, each regional council of governments, shall provide next generation 9-1-1 service for all areas to be covered as set forth in the county's final plan or the council's agreement.

Section 128.27 | Service provider duty to deliver 9-1-1 traffic.

...ates in the statewide next generation 9-1-1 core services system or within the area served by a regional council of governments that participates in that system shall deliver the 9-1-1 traffic that originates in that geographic area to the next generation 9-1-1 core for that geographic area.

Section 128.28 | Adherence to 9-1-1 program office standards.

...ates in the statewide next generation 9-1-1 core services system, the service provider or county shall adhere to standards of the 9-1-1 program office, which may include standards created by the national emergency number association and the internet engineering task force.

Section 128.33 | [Former R.C. 128.18, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Determining rates and charges for wireline telephone network portion of 9-1-1.

...urring rates set forth in the company's schedule as filed in accordance with section 4905.30 of the Revised Code, by the total number of residential and business customer access lines, or their equivalent, within the area served. Each residential and business customer within the area served shall pay the recurring rates based on the number of its residential and business customer access lines or their equivalent. No ...

Section 128.35 | [Former R.C. 128.22, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Imposing charges on improved realty to pay for public safety answering points.

...(A)(1) For the purpose of paying the costs of establishing, equipping, and furnishing one or more public safety answering points as part of a countywide 9-1-1 system effective under division (B) of section 128.08 of the Revised Code and paying the expense of administering and enforcing this section, the board of county commissioners of a county, in accordance with this section, may fix and impose, on each lot or parc...

Section 128.37 | [Former R.C. 128.25, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Election on adding monthly charge to telephone bills to fund 9-1-1 system.

...s both of the following conditions: (1) A final plan for a countywide 9-1-1 system either has not been approved in the county under section 128.08 of the Revised Code or has been approved but has not been put into operation because of a lack of funding; (2) The board of county commissioners, at least once, has submitted to the electors of the county the question of raising funds for a 9-1-1 system under section...

Section 128.38 | [Former R.C. 128.26, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Election on monthly charge on telephone access lines to fund certain systems.

...hat has a final plan for a countywide 9-1-1 system that either has not been approved in the county under section 128.08 of the Revised Code or has been approved but has not been put into operation because of a lack of funding. (B) A board of county commissioners may adopt a resolution imposing a monthly charge on telephone access lines to pay for the operating and equipment costs of establishing and maintaining no...

Section 128.39 | [Former R.C. 128.27, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Billing and collection of charges.

...ith customers in the area served by a 9-1-1 system shall bill and collect from those customers any charge imposed under section 128.37 or 128.38 of the Revised Code. The company 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 1...

Section 128.40 | [Former R.C. 128.42, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Wireless 9-1-1 charges ending January 1, 2024.

...(A) Ending January 1, 2024, there are hereby imposed the following wireless 9-1-1 charges: (1) On each wireless telephone number of a wireless service subscriber who has a billing address in this state, a charge of twenty-five cents per month. The subscriber shall pay the wireless 9-1-1 charge for each such wireless telephone number assigned to the subscriber. Each wireless service provider and each reseller shall...

Section 128.41 | Next generation 9-1-1 access fee - 40 cents on subscribers as of January 2, 2024.

... which both of the following apply: (1) The service or system is registered to the subscriber's address within this state or the subscriber's primary place of using the service or system is in this state. (2) The service or system is capable of initiating a direct connection to 9-1-1. (B) After the expiration of the charge described in division (A)(1) of section 128.40 of the Revised Code and except as provi...

Section 128.412 | Next generation 9-1-1 access fee - 25 cents on subscribers as of October 1, 2025.

...Beginning October 1, 2025, the next generation 9-1-1 access fee imposed under section 128.41 of the Revised Code shall be twenty-five cents per month and shall be imposed in the same manner as described in divisions (B) and (C) of that section.

Section 128.413 | Exemption from access fee on subscribers.

...g are exempt from the next generation 9-1-1 access fee imposed under section 128.41 of the Revised 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.

Section 128.414 | Collection of access fee on subscribers.

...ler shall collect the next 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...

Section 128.42 | Next generation 9-1-1 access fee on prepaid wireless service.

...described in division (A)(2) of section 128.40 of the Revised Code, there is imposed, on each retail sale of a prepaid wireless calling service occurring in this state, a next generation 9-1-1 access fee of five-tenths of one per cent of the sale price. (B) For purposes of division (A) of this section, a retail sale occurs in this state if it is effected by the consumer appearing in person at a seller's business l...

Section 128.421 | Collection of access fee on prepaid wireless service.

... provided in division (B)(3) of section 128.422 of the Revised Code, the seller of the prepaid calling service shall collect the next 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.

Section 128.422 | Calculation of access fee on prepaid wireless service; exempt service.

...onitemized price, the next 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 ...

Section 128.43 | Both next generation 9-1-1 access fees exempt from state and local taxation.

...The next 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.

Section 128.44 | Notice of changes to wireless 9-1-1 charges.

...se or decrease in the next 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.

Section 128.45 | Records of wireless 9-1-1 charges or next generation 9-1-1 access fees collected.

...quired to bill 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 docume...

Section 128.451 | [Former R.C. 128.45, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Preservation and inspection of records.

...ments required to be kept under section 128.45 of the Revised Code shall be open during business hours to the inspection of the tax commissioner. They shall be 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.

Section 128.46 | Filing returns; remitting charges and fees; subscriber liability; audit and assessment.

...(A)(1) An entity required 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 shall, on or before the twenty-third day of each month, except as provided in divisions (A)(2) and (3) of this section, do both of the following: (a) Make and file a return for the preceding month, in the form prescribed b...

Section 128.461 | Interest on remitted charges.

...Every wireless 9-1-1 charge and next generation 9-1-1 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.

Section 128.462 | Limitations on assessments.

...ed against an entity for any wireless 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. ...

Section 128.47 | Refunds.

...entity required 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 f...