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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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service business paying sales and use tax
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Section 3717.99 | Penalty.

...Whoever violates section 3717.21 or 3717.41 of the Revised Code is guilty of a misdemeanor of the third degree on a first offense; for a second offense or subsequent offense, such person is guilty of a misdemeanor of the second degree. Each day the violation continues is a separate offense.

Section 3730.01 | Tattooing or body piercing services definitions.

...usiness" means any entity that provides services for compensation. (D) "Custodian" has the same meaning as in section 2151.011 of the Revised Code. (E) "Ear piercing gun" means a mechanical device that pierces the ear by forcing a disposable single-use stud or solid needle through the ear. (F) "Guardian" has the same meaning as in section 2111.01 of the Revised Code.

Section 3730.02 | Tattooing or body piercing services prohibitions.

... that offers tattooing or body piercing services unless a board of health has approved the business under section 3730.03 of the Revised Code; (B) Perform a tattooing or body piercing procedure in a manner that does not meet the safety and sanitation standards established by this chapter and the rules adopted under section 3730.10 of the Revised Code; (C) Perform a tattooing procedure, body piercing procedure, or e...

Section 3730.03 | Application for approval to operate tattooing or body piercing business.

... that offers tattooing or body piercing services shall apply to the board of health of the city or general health district in which the business is located on forms the board shall prescribe and provide. The applicant shall submit all information the board of health determines is necessary to process the application. The applicant shall include the fee established under section 3709.09 of the Revised Code with the ap...

Section 3730.04 | Inspections.

...ode to offer tattooing or body piercing services. The board may conduct additional inspections as necessary for the approval process. A board of health may inspect an approved business at any time the board considers necessary. In an inspection, a board of health shall be given access to the business's premises and to all records relevant to the inspection.

Section 3730.05 | Board may suspend or revoke approval.

...ess to offer tattooing or body piercing services at any time the board determines that the business is being operated in violation of this chapter or the rules adopted under section 3730.10 of the Revised Code. Proceedings for suspensions and revocations shall be conducted in accordance with rules adopted under section 3730.10 of the Revised Code.

Section 3730.06 | Consent required to perform procedure on minor.

...ghteen who desires to give consent to a business to perform on the individual under age eighteen a tattooing procedure, body piercing procedure, or ear piercing procedure performed with an ear piercing gun shall do both of the following: (1) Appear in person at the business at the time the procedure is performed; (2) Sign a document provided by the business that explains the manner in which the procedure will be pe...

Section 3730.07 | Prohibitions concerning minors.

...dividual under age eighteen a tattooing service, body piercing service, or ear piercing service performed with an ear piercing gun. (B) No individual shall impersonate the parent, guardian, or custodian of an individual who is under age eighteen for the purpose of obtaining for the individual under age eighteen a tattooing service, body piercing service, or ear piercing service performed with an ear piercing gun.

Section 3730.08 | Defenses of operator or employee concerning minors.

...e of a business that performs tattooing services, body piercing services, or ear piercing services performed with an ear piercing gun may not be found guilty of a violation of division (A) of section 3730.06 of the Revised Code or any rule adopted under section 3730.10 of the Revised Code in which age is an element of the provisions of the rule, if the board of health or any court of record finds all of the following...

Section 3730.09 | Duties of operator of business.

...that offers tattooing or body piercing services shall do all of the following: (1) Maintain procedures for ensuring that the individuals who perform tattooing or body piercing procedures are adequately trained to perform the procedures properly; (2) With respect to tattooing services, maintain written records that include the color, manufacturer, and lot number of each pigment used for each tattoo performed; ...

Section 3730.10 | Adoption of rules - universal blood and body fluid precautions.

...that offers tattooing or body piercing services to ensure that the individuals who perform tattooing or body piercing procedures for the business are adequately trained to perform the procedures properly.

Section 3730.11 | Municipalities and townships may prohibit establishment of businesses.

...s that offer tattooing or body piercing services.

Section 3730.99 | Penalty.

...(A) Whoever violates division (A), (B), or (C) of section 3730.02 or division (A) of section 3730.06 of the Revised Code is guilty of a misdemeanor of the fourth degree. (B) Whoever violates division (A) or (B) of section 3730.07 of the Revised Code is guilty of a misdemeanor of the first degree.

Section 3740.01 | Definitions.

... means any of the following: (1) Any service identified in divisions (G)(1) to (6) of this section that is provided in a patient's place of residence used as the patient's home; (2) Any activity that requires the person performing the activity to be routinely alone with a patient or to routinely have access to a patient's personal property or financial documents regarding a patient; (3) For each home health ...

Section 3740.02 | License requirements.

... license to provide skilled home health services issued under this chapter: (a) Provide skilled home health services through one or more employees; (b) Hold the agency, or any employee of the agency, out as a provider of skilled home health services. (2) No home health agency shall do either of the following unless the agency holds either a current, valid license to provide nonmedical home health services, o...

Section 3740.03 | Applications for licensure.

...bond issued by a company licensed to do business in this state in the amount of fifty thousand dollars. (c) An application fee in the amount of two hundred fifty dollars. (2) An applicant applying on the basis of division (A)(1)(a)(iv) of this section shall provide documentation and comply with conditions as prescribed by rules adopted under section 3740.10 of the Revised Code. (B)(1) Except as provided in d...

Section 3740.04 | Issuance of licenses.

...The department of health shall review each license application received under section 3740.03 of the Revised Code. The department's review of the application shall include a site visit for each applicant seeking a license on the basis of division (A)(1)(a)(i) of section 3740.03 of the Revised Code to verify that medicare conditions of participation are met, unless the applicant has already had such a site visit withi...

Section 3740.05 | Validity, renewal of licenses.

...(A) Except as provided in section 3740.07 of the Revised Code and in division (B) of this section, a license issued under section 3740.04 of the Revised Code is valid for three years. A person seeking to renew the license shall apply to the department of health using a license renewal form prescribed by rules adopted under section 3740.10 of the Revised Code and comply with any renewal application procedures establis...

Section 3740.07 | Enforcement.

...(A) For any of the reasons established in rules adopted under section 3740.10 of the Revised Code, the department of health may take one or more of the following actions, as applicable, with respect to an applicant for or the holder of a license under this chapter: (1) Refuse to issue a license; (2) Refuse to renew or reinstate the holder's license; (3) Impose limitations on the holder's license; (4) Revoke o...

Section 3740.10 | Rules.

...(A) The director of health shall adopt rules as the director considers necessary to implement this chapter, including rules that do all of the following: (1) Prescribe license application forms and procedures; (2) Specify the documentation that must be provided and conditions that must be met by an applicant seeking a license on the basis of division (A)(1)(a)(iv) of section 3740.03 of the Revised Code; (3) Pre...

Section 3740.11 | [Former R.C. 3701.881, amended and renumbered by H.B. 110, 134th General Assembly, effective 9/30/2021] Criminal records check.

...(E) of this section not later than five business days after the applicant begins conditional employment. (b) The applicant is referred to the home health agency by an employment service, the employment service or the applicant provides the chief administrator of the agency a letter that is on the letterhead of the employment service, the letter is dated and signed by a supervisor or another designated official of t...

Section 3740.99 | Penalty.

...Whoever violates section 3740.02 of the Revised Code is guilty of a misdemeanor of the second degree on a first offense; for each subsequent offense, the person is guilty of a misdemeanor of the first degree.

Section 4305.01 | Tax bulk sale or distribution of beer.

...evenues for the support of the state, a tax is hereby levied on the sale or distribution in this state of beer, whether in barrels or other containers, excepting in sealed bottles or cans, at the rate of five dollars and fifty-eight cents per barrel of thirty-one gallons. The tax commissioner shall exercise, with respect to the administration of the tax imposed by this section, all the powers and duties vested in o...

Section 4305.03 | False entry upon invoice or container of beer.

...h false entry for the inspection of the tax commissioner.

Section 4305.04 | Hindering inspection of beer premises.

...No person shall prevent or hinder the tax commissioner from making a full inspection of any place where beer subject to the tax imposed by section 4305.01 of the Revised Code is sold or stored, or prevent or hinder the full inspection of invoices, books, records, or papers required to be kept under that section.