Ohio Revised Code Search

...0 of the Revised Code: (1) The net nonbusiness income allocated or apportioned to this state as provided by section 5733.051 of the Revised Code. (2) The amount of Ohio apportioned net business income, which shall be calculated by multiplying the corporation's net business income by a fraction. The numerator of the fraction is the sum of the following products: the property factor multiplied by twenty, the payrol...

...cquires the major portion of a trade or business of another person or the major portion of a separate unit of a trade or business of another person, then for purposes of applying this section for any tax year subsequent to the end of the taxable year in which the acquisition occurred, the amount of the taxpayer's export sales, payroll, subject to division (I) of this section, and property for periods before the acqui...

...ration paid to an employee for personal services. Compensation is paid in this state if: (a) the recipient's service is performed entirely within this state, (b) the recipient's service is performed both within and without this state, but the service performed without this state is incidental to the recipient's service within this state, or (c) some of the service is performed within this state and either the ...

...re is hereby created in the development services agency the career exploration internship program to award grants to businesses that employ a student intern in a career exploration internship. To qualify for a grant under the program, the career exploration internship shall be at least twenty weeks in duration and include at least two hundred hours of paid work and instruction in this state. To obtain a grant, the bu...

...son who: (i) In the ordinary course of business, furnished goods or services to a debtor in connection with the debtor's farming operation; or (ii) Leased real property to a debtor in connection with the debtor's farming operation; and (c) Whose effectiveness does not depend on the person's possession of the personal property. (6) "As-extracted collateral" means: (a) Oil, gas, or other minerals that are subj...

...a location at which a licensee conducts business other than a registrant's principal place of business, if at least one of the following applies to the location: (1) The address of the location appears on business cards, stationery, or advertising used by the registrant; (2) The registrant's name or advertising at the location suggests that mortgage transactions are made at the location; (3) The location is hel...

...ent and who offers, sells, and provides service for such new motor vehicles to the general public. (W) "Franchisor" means a new motor vehicle manufacturer, remanufacturer, or distributor who supplies new motor vehicles under a franchise agreement to a franchisee. (X) "Dealer organization" means a state or local trade association the membership of which is comprised predominantly of new motor vehicle dealers. ...

...y a qualifying owner or user to provide service to more than one customer, including related support facilities such as buildings, offices, power lines, cable lines, poles, communication lines, and structures. (6) "Qualifying owner or user" means a public utility, commercial mobile radio service provider, cable service provider, or video service provider. (7) "Public utility" has the same meaning as in section 49...

...e, as applicable, not later than thirty business days after the receipt of the sample; (b) Not later than the end of the next business day following the day the analysis of the sample is completed, report the results of the analysis and all identifying information about where the sample was collected to the community or nontransient noncommunity water system and the director. (15) Require the owner or operator ...

...ary to the proper conduct of government business. (C) No public official or employee shall participate within the scope of duties as a public official or employee, except through ministerial functions as defined in division (A) of this section, in any license or rate-making proceeding that directly affects the license or rates of any person, partnership, trust, business trust, corporation, or association in which t...

...e an employer who is not engaged in the business of soliciting contributions or conducting charitable sales promotions but who incidentally solicits contributions for a charitable organization or purpose; or a compensated employee of an employer not engaged in the business of soliciting contributions or conducting charitable sales promotions, when the employee solicits contributions or conducts charitable sales promo...

...residential setting. (E)(1) Within ten business days after the court names the provider responsible for the child's competency attainment services under division (D) of this section, the court shall deliver to that provider a copy of each competency assessment report it has received for review. The provider shall return the copies of the reports to the court upon the termination of the services. (2) Not later...

...owing: (1) Any entity engaged in the business of providing travel or travel services, including all of the following: (a) Tour operators; (b) Lodging providers; (c) Vacation property owners; (d) Hotels and resorts; (e) Travel clubs; (f) Travel agencies; (g) Property managers; (h) Cultural exchange programs; (i) Common carriers or the operator, owner, or lessor of a means of transportatio...

...an insurer authorized or eligible to do business in this state to a provider to pay, on behalf of the provider in the event of the provider's nonperformance, all covered contractual obligations incurred by the provider under the terms and conditions of the motor vehicle ancillary product protection contract. (8) "Supplier" has the same meaning as in section 1345.01 of the Revised Code. (B) All motor vehicle ancilla...

...n qualified active low-income community businesses in this state, provided that in the seventh year after a qualified equity investment is made, only seventy-five per cent of such cash purchase price must be used by the qualified community development entity to make qualified low-income community investments in those businesses; and (c) Is designated by the issuer as a qualified equity investment. "Qualified equity...

...ay apply to the director of development services to obtain an allocation for a small business investment certificate from the director. Alternatively, a small business enterprise may apply on behalf of eligible investors to obtain the allocation for those investors. The application must be submitted to the director within sixty days after the date of the qualifying investment, but within the same biennium as the qual...

...to offer, sell, or distribute goods or services under all of the following conditions: (1) The goods or services are supplied by the seller, a third person with whom the purchaser is required or advised to do business by the seller, or an affiliated person. (2) The purchaser is required to make an initial payment greater than five hundred dollars, but less than one hundred thousand dollars, to the seller or an...

...blic contract is necessary supplies or services for the political subdivision or governmental agency or instrumentality involved; (2) The supplies or services are unobtainable elsewhere for the same or lower cost, or are being furnished to the political subdivision or governmental agency or instrumentality as part of a continuing course of dealing established prior to the public official's becoming associated ...

... plainly visible at all times. (NN) "Business district" means the territory fronting upon a street or highway, including the street or highway, between successive intersections within municipal corporations where fifty per cent or more of the frontage between such successive intersections is occupied by buildings in use for business, or within or outside municipal corporations where fifty per cent or more of the f...

...A permanent or temporary place of doing business, such as an office, warehouse, storefront, construction site, or similar location, that is owned or controlled directly or indirectly by the taxpayer; (b) Any location in this state owned or controlled by a customer or client of the taxpayer, provided that the taxpayer is required to withhold taxes under section 718.03 of the Revised Code on qualifying wages paid to...

...nt programs are unable to do so: (1) Business enterprise program at the opportunities for Ohioans with disabilities agency as prescribed in sections 3304.28 to 3304.33 of the Revised Code; (2) Office of information technology at the department of administrative services as established in section 125.18 of the Revised Code; (3) Office of state printing and mail services at the department of administrative ser...

...e business entity who provide personal services to the public employer are not public employees for purposes of this chapter. (B)(1) Except as provided in division (B)(2) of this section, an individual who provided personal services to a public employer on or before January 7, 2013, but was not classified as a public employee may request from the public employees retirement board a determination of whether the...

...ourt no later than the end of the fifth business day after you receive this notice. You may state your reasons for disputing the judgment creditor's right to garnish your property in the space provided on the form; however, you are not required to do so. If you do state your reasons for disputing the judgment creditor's right, you are not prohibited from stating any other reason at the hearing. If you do not state yo...

...he police report number, if applicable, business telephone number of the law enforcement agency investigating the victim's case, and the office address and business telephone number of the prosecutor in the victim's case, when available. (E)(1) The law enforcement officer responsible for providing information under this section shall use reasonable efforts to identify the victim. At a minimum, this information sho...

...n 3717.22 of the Revised Code; (3) A business or that portion of a business that is regulated by the federal government or the department of agriculture as a food manufacturing or food processing business, including a business or that portion of a business regulated by the department of agriculture under Chapter 911., 913., 915., 917., 918., or 925. of the Revised Code. (B) All of the following are exempt from ...