Ohio Revised Code Search

... the taxpayer's performance of personal services in that nonresident municipal corporation. (B) "Income" means the following: (1)(a) For residents, all income, salaries, qualifying wages, commissions, and other compensation from whatever source earned or received by the resident, including the resident's distributive share of the net profit of pass-through entities owned directly or indirectly by the resident a...

... attributable to property generating nonbusiness income or loss allocated under section 5747.20 of the Revised Code, the add-back shall be sitused to the same location as the nonbusiness income or loss generated by the property for the purpose of determining the credit under division (A) of section 5747.05 of the Revised Code. Otherwise, the add-back shall be apportioned, subject to one or more of the four alternativ...

...f a sale of a physical fitness facility service or recreation and sports club service, the price of which consists in whole or in part of a membership for the receipt of the benefit of the service, the tax applicable to the sale shall be measured by the installments thereof. (B) The tax does not apply to the following: (1) Sales to the state or any of its political subdivisions, or to any other state or its pol...

...sory, gasoline and oil, storage, parts, service, or paint departments are maintained there, or such products or services are provided there, if the departments are operated or the products or services are provided for the business of selling, displaying, offering for sale, or dealing in motor vehicles. Places of business or departments in a place of business used to dismantle, salvage, or rebuild motor vehicles by me...

...ngible personal property or providing a service for storage, use, or other consumption or benefit in this state; and when, in the opinion of the tax commissioner, it is necessary for the efficient administration of this chapter, to regard any salesperson, representative, peddler, or canvasser as the agent of a dealer, distributor, supervisor, or employer under whom the person operates, or from whom the person obtains...

...ter, the arrangement or sale of funeral services, the filling out or execution of a funeral service contract, the business or profession of preparing dead human bodies for burial by means other than embalming, the disposition of dead human bodies, the provision or maintenance of a place for the preparation, the care, or disposition of dead human bodies, the use in connection with a business of the term "funeral direc...

... place other than the seller's place of business. It does not include a transaction or transactions in which: (1) The total purchase price to be paid by the buyer, whether under single or multiple contracts, is less than twenty-five dollars; (2) The transaction was conducted and consummated entirely by mail or by telephone if initiated by the buyer, and without any other contact between the seller or the seller's...

...siness. (c) The trademark, trade name, service mark, advertising, or other commercial symbol, if any, under which the prospective purchaser will be operating, or which identifies the goods or services to be offered, sold, or distributed by the purchaser. (d) All initial payments or a promissory note which must be made by the purchaser to any person in order to begin operation of the business opportunity plan, inclu...

...isfactory service. "Veteran-friendly business enterprise" means a sole proprietorship, association, partnership, corporation, limited liability company, or joint venture that meets veteran employment standards established by the director of development and the director of transportation under this section. (B) The director of development and the director of transportation shall establish and maintain the vetera...

...ed States secretary of health and human services. (D) "Escrow agent" means an independent third-party person who, pursuant to a written agreement signed by the viatical settlement provider and viator, provides escrow services related to the acquisition of a policy pursuant to a viatical settlement contract. "Escrow agent" does not include any person associated with, affiliated with, or under the control of a perso...

...scribes, which may include a consent to service of process. The appointment shall set forth the name and complete address of the agent. The agent shall reside or maintain a business address within this state. The superintendent shall keep a record of the foreign insurance companies transacting business in this state and the name and address of their respective agents. (C) If any agent dies, moves out of the state, ...

...resent who is authorized to perform the services of a registered agent, including accepting service of process and other notifications for the person serving as a statutory agent. "Usual place of business" does not include a post office box, regardless of whether that post office box has an associated street address. (6) The irrevocable consent of the business trust to service of process upon its designated agent a...

...articipating in any trade, occupation, business, service, or profession for substantial gainful remuneration. (6) "Employer," "employee," and "self-insuring employer" have the same meanings as in section 4123.01 of the Revised Code. (7) "Remuneration" includes, but is not limited to, wages, commissions, rebates, and any other reward or consideration. (8) "Statement" includes, but is not limited to, any oral, ...

...court, within three business days after service is complete. (2) Upon receipt of a complaint filed under division (D)(1) of this section, the clerk of the court of claims shall assign a case number for the action and a special master to examine the complaint. Notwithstanding any provision to the contrary in this section, upon the recommendation of the special master, the court of claims on its own motion may dismis...

...ess than fifty per cent of the goods or services sold by a scheme of chance operator in exchange for game entries are used or redeemed by participants at any one location; (2) Less than fifty per cent of participants who purchase goods or services at any one location do not accept, use, or redeem the goods or services sold or purportedly sold; (3) More than fifty per cent of prizes at any one location are reveale...

...to respond to the notice within fifteen business days as required by division (C) of this section. (B) A notice provided pursuant to division (A) of this section shall furnish similar information or be in substantially similar form to the following: THIS LETTER IS TO INFORM YOU THAT THE PROPERTY LOCATED AT (address of property), FOR WHICH YOU ARE THE PROPERTY OWNER, AGENT, OR OTHER RESPONSIBLE PARTY, MAY BE IN VI...

...secretary of state as its agent for the service of process in any action against such corporation arising out of acts or omissions of such corporation within this state, including, without limitation, any action to recover the statutory forfeiture for failure to be so licensed. Pursuant to such service, suit may be brought in Franklin county, or in any county in which such corporation did any act or transacted any bu...

...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 consumer goods service contract. (8) "Supplier" has the same meaning as in section 1345.01 of the Revised Code. (B) All consumer goods service contracts issued i...

...s or incident to the person's principal business and not only as a part of the purchase price of an owner-occupied residence the person is selling nor merely casually or occasionally to a relative or friend; (4) Discriminate against any person in the terms or conditions of selling, transferring, assigning, renting, leasing, or subleasing any housing accommodations or in furnishing facilities, services, or privilege...

... of replacing the sign. (2) A towing service ensures that a vehicle towed under this section is taken to a location from which it may be recovered that complies with all of the following: (a) It is located within twenty-five linear miles of the location of the private tow-away zone, unless it is not practicable to take the vehicle to a place of storage within twenty-five linear miles. (b) It is well-lighted....

...ient to utilize a particular service or business; (18) Subject to section 4731.226 of the Revised Code, violation of any provision of a code of ethics of the American medical association, the American osteopathic association, the American podiatric medical association, or any other national professional organizations that the board specifies by rule. The state medical board shall obtain and keep on file current co...

...ient to utilize a particular service or business; (18) Inability to practice according to acceptable and prevailing standards of care because of mental illness or physical illness, including physical deterioration that adversely affects cognitive, motor, or perception skills; (19) The revocation, suspension, restriction, or termination of clinical privileges by the United States department of defense or departm...

...r-profit or not-for-profit basis in the business of supplying or arranging for the supply of only a competitive retail electric service in this state. "Electric services company" includes a power marketer, power broker, aggregator, or independent power producer but excludes an electric cooperative, municipal electric utility, governmental aggregator, or billing and collection agent. (10) "Electric supplier" has th...

...and dollars per offense. (I)(1) If a business service user fails to comply with section 128.241 of the Revised Code without being exempt under section 128.242 of the Revised Code, the 9-1-1 steering committee shall request the attorney general to bring an action to recover one of the following amounts from the user: (a) One thousand dollars for an initial failure; (b) Up to five thousand dollars for each sub...

...inually engage without interruption the services of, an agent in the state to act as agent for the service, in any manner authorized by law, of all process pertaining to any action or proceeding in the courts of this state against the manufacturer concerning or arising out of the enforcement of this chapter. (2) Service on a nonparticipating manufacturer's agent shall constitute legal and valid service of process on...