Ohio Revised Code Search
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Section 5705.05 | Purpose and intent of general levy for current expenses.
...roviding or maintaining senior citizens services or facilities, for the relief and support of the poor, for the relief of needy blind, for the support of mental health or developmental disability services, for the relief of honorably discharged soldiers, indigent soldiers, sailors, and marines, for the operation and maintenance and the acquisition, construction, or improvement of permanent improvements, including, wi... |
Section 5705.28 | Adoption of tax budget - procedure for participation by public library trustees.
...developmental disabilities residential services fund. The account shall contain money that is not needed to pay for current expenses for residential services and supported living but will be needed to pay for expenses for such services in the future or may be needed for unanticipated emergency expenses. On the request of the county board of developmental disabilities, the board of county commissioners shall in... |
Section 5705.312 | Increasing minimum levy to pay debt service.
...5705.31 of the Revised Code to pay debt service unless moneys available to pay such debt service are insufficient after applying divisions (A) to (C) of this section: (A) The amount of debt service on unvoted general obligations of the municipal corporation, not otherwise provided for, shall be charged against the minimum levy of the municipal corporation pursuant to division (D) of section 5705.31 of the Revised Co... |
Section 5705.63 | Distributing tax revenue.
...pensation to the county auditor for his service in assessing the taxes, and two per cent shall be allowed as compensation to the county treasurer for the services he renders as a result of the tax levied by this section. Such amounts shall be paid into the county treasury, to the credit of the county's general fund, on the warrant of the county auditor. The balance of the taxes collected shall be distributed among th... |
Section 5705.71 | County levy for senior citizens services or facilities.
...tional rate is for the payment of debt charges the increased rate shall be for the life of the indebtedness. (C) After determination by it that such petition is valid, the board of elections shall submit the question to the electors of the county at the succeeding primary or general election. (D) The election shall be conducted, canvassed, and certified in the same manner as regular elections in such county fo... |
Section 5709.07 | Exemption of schools, churches, and colleges.
...4. of the Revised Code, and educational service centers established under section 3311.05 of the Revised Code. (c) "Nonpublic school" means a nonpublic school for which the director of education and workforce has issued a charter pursuant to section 3301.16 of the Revised Code and prescribes minimum standards under division (D)(2) of section 3301.07 of the Revised Code. (2) Houses used exclusively for public wo... |
Section 5709.081 | Exempting public recreational facility used for athletic events.
... make necessary expenditures, pay debt service, and provide for working capital related to the ownership, management, operation, and use of the property, including payments of taxes on the taxable part of the public recreational facility, contractually obligated payments or deposits into reserves or otherwise, and service payments under section 307.699 of the Revised Code. (C) The exemption provided in divisio... |
Section 5709.40 | Declaration that improvements constitute public purpose - blighted areas.
...on of gas, electric, and communications service facilities, including the provision of gas or electric service facilities owned by nongovernmental entities when such improvements are determined to be necessary for economic development purposes; the enhancement of public waterways through improvements that allow for greater public access; and off-street parking facilities, including those in which all or a portion of ... |
Section 5709.61 | Enterprise zone definitions.
...k, or who renders any other standard of service generally accepted by custom or specified by contract as full-time employment. (L) "New employee" means a full-time employee first employed by an enterprise at a facility that is a project site after the enterprise enters an agreement under section 5709.62 or 5709.63 of the Revised Code. "New employee" does not include an employee if, immediately prior to being employ... |
Section 5709.62 | Designation of enterprise zones by municipal corporations.
...ll petition the director of development services for certification of the area as having the characteristics set forth in division (A)(1) of section 5709.61 of the Revised Code as amended by Substitute Senate Bill No. 19 of the 120th general assembly. Except as otherwise provided in division (E) of this section, on and after July 1, 1994, legislative authorities shall not enter into agreements under this section unle... |
Section 5709.63 | Designation of enterprise zones by counties.
...ll petition the director of development services for certification of the area as having the characteristics set forth in division (A)(1) or (2) of section 5709.61 of the Revised Code as amended by Substitute Senate Bill No. 19 of the 120th general assembly. Except as otherwise provided in division (D) of this section, on and after July 1, 1994, boards of county commissioners shall not enter into agreements under thi... |
Section 5709.632 | Designation of enterprise zones by central city of metropolitan statistical area.
...ay petition the director of development services for certification of the area as having the characteristics set forth in division (A)(3) of section 5709.61 of the Revised Code. Within sixty days after receiving such a petition, the director shall determine whether the area has the characteristics set forth in that division and forward the findings to the legislative authority or board of county commissioners. If the... |
Section 5709.73 | Exemption for increase in property value due to public infrastructure improvement.
...e Revised Code for any such parcel, and service payments may not be required from the owner of the parcel. Improvements to a parcel excluded from an incentive district under this division may be exempted from taxation under division (B) of this section pursuant to a resolution adopted under that division or under any other section of the Revised Code under which the parcel qualifies. (3)(a) A resolution adopted un... |
Section 5709.78 | Exemption for increase in property value due to county public infrastructure improvement.
...re declared to be a public purpose. The service payments provided for in section 5709.79 of the Revised Code shall be used to finance the public infrastructure improvements designated in the resolution, or as provided in section 5709.80 of the Revised Code. (B)(1) A board of county commissioners may adopt a resolution creating an incentive district and declaring improvements to parcels within the district to be a ... |
Section 5709.82 | Compensating school district for revenues lost due to tax exemptions.
...paying cash or by providing property or services by gift, loan, or otherwise. If the owner's property is exempted under the authority of section 3735.671, 5709.40, 5709.41, 5709.45, 5709.62, 5709.63, 5709.632, 5709.73, or 5709.78 of the Revised Code and the owner enters into a compensation agreement with a city, local, or exempted village school district, the owner shall provide compensation to the joint vocational s... |
Section 5733.04 | Corporation franchise tax definitions.
...interest, penalties, and other fees and charges imposed under this chapter; (e) Subject to division (L)(4) of this section, the corporation elects to be treated as a qualifying holding company for the tax year. A corporation otherwise satisfying divisions (L)(1)(a) to (e) of this section that does not elect to be a qualifying holding company is not a qualifying holding company for the purposes of this chapter. ... |
Section 5735.50 | Notice of federal and state motor fuel tax rates.
...pump" means a pump situated at a retail service station through which gasoline or diesel fuel is pumped directly into motor vehicle fuel tanks for consumption. (6) "Municipal sealer" means a sealer of weights and measures appointed under section 733.63 of the Revised Code. (B)(1) The director of agriculture shall, within ninety days after an adjustment date, design and cause to be produced a notice that displays,... |
Section 5739.021 | Additional sales tax levied by county.
...cility includes the payment of any debt charges incurred in the issuance of securities pursuant to Chapter 133. of the Revised Code for the purpose of constructing, acquiring, equipping, or repairing such a facility. |
Section 5739.026 | County sales tax for specific purposes.
... of this section to the payment of debt charges on bonds issued under section 755.17 of the Revised Code. The rate of tax shall be a multiple of one-twentieth of one per cent, unless a portion of the rate of an existing tax levied under section 5739.023 of the Revised Code has been reduced, and the rate of tax levied under this section has been increased, pursuant to section 5739.028 of the Revised Code, in which c... |
Section 5741.072 | Delivery network company waiver.
...pany is current on all taxes, fees, and charges administered by the department of taxation that are not subject to a bona fide dispute. (2) The delivery network company has not, within the twelve months preceding the request for waiver, requested that a previously granted waiver be canceled or had a previously granted waiver revoked by the commissioner. (3) The delivery network company has not violated division (... |
Section 5747.06 | Employer's duty to withhold tax.
... the United States Code; (2) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority; (3) Service performed in any calendar quarter by an employee unless the cash remuneration paid for such service is three hundred dollars or more and such service is performed by an individual who is regularly employed by such employer to perform such service; (4) Services pe... |
Section 5747.10 | Amended returns.
... an examination by the internal revenue service pursuant to subchapter C, chapter 63, subtitle F of the Internal Revenue Code resulting in a federal adjustment. (2)(a) "Direct investor" means a partner or other investor that holds a direct interest in a pass-through entity. (b) "Indirect investor" means a partner or other investor that holds an interest in a pass-through entity that itself holds an interest, di... |
Section 5815.26 | Holding cash or making temporary investments.
...ion may charge a reasonable fee for the services associated with that investment. The fee shall be in addition to the compensation to which the fiduciary is entitled for his ordinary fiduciary services. (3) Fiduciaries that make one or more temporary investments of cash or funds pursuant to division (D)(1) of this section shall provide to the beneficiaries of the trusts involved, that are currently receiving incom... |
Section 6109.22 | Rules for administrative assessment and collection of monetary penalties.
...easonable fees to the authority for any services it performs under the agreement and may provide for reasonable fees for the assistance of financial or accounting advisors. Payment of any of the fees to the authority may be made from the drinking water assistance administrative account established under division (G) of this section. (F) The authority may make moneys available to the director for the purpose of provi... |
Section 6109.25 | Appointment of receiver; petition.
...tem that serves fewer than five hundred service connections only when conditions existing at the public water system present a threat to public health or welfare. However, division (A)(1) of this section does not apply to a system owned and operated by a public entity or a system regulated by the public utilities commission. (2) The director shall include all of the following in a p etition: (a) A description o... |