Ohio Revised Code Search

...per cent; (2) For tax year 2005, sixty-seven per cent; (3) For tax year 2006, forty-six per cent; (4) For tax year 2007 and thereafter, pursuant to division (H) of section 5711.22 of the Revised Code. (C) Twenty-five per cent in the case of (1) a natural gas company or (2) a water-works company for taxable property first subject to taxation in this state for tax year 2017 and thereafter; (D) Eighty-eight per ce...

...5 per kilowatt hour for the first sixty-seven kilowatt hours distributed using a daily average; (2) Multiplying $0.00419 for the next sixty-eight to five hundred kilowatt hours distributed using a daily average; (3) Multiplying $0.00363 for the remaining kilowatt hours distributed using a daily average. Except as provided in division (C) of this section, the electric distribution company shall pay the tax to...

...fiscal year 2012: (1) Sixty-eight and seven-tenths per cent shall be credited to the school district property tax replacement fund for the purpose of making the payments described in section 5727.85 of the Revised Code. (2) Thirty-one and three-tenths per cent shall be credited to the local government property tax replacement fund for the purpose of making the payments described in section 5727.86 of the Revised ...

... credit for a tax year shall not exceed seven hundred fifty dollars per child. The taxpayer shall count toward the credit only reimbursements it pays to or for the benefit of employees for amounts paid by those employees for child care provided to dependents of the employees at child care centers licensed under section 5104.03 of the Revised Code. The taxpayer shall not count toward the credit any amount it paid d...

...g pass-through entity for no fewer than seven years, and shall be delivered to the tax commissioner upon request. (b) The investor makes a good faith and reasonable effort to comply timely and fully with all the reporting and payment requirements set forth in Chapter 5733. of the Revised Code with respect to the investor's adjusted qualifying amount for the entire qualifying taxable year of the qualifying pass-thro...

...undaries of this state. Of this amount, seven-eighths shall be credited to the waterways safety fund and shall be used for the purposes of sections 1547.71 to 1547.77 of the Revised Code, and one-eighth shall be credited to the wildlife boater angler fund and shall be used for the purposes specified in section 1531.35 of the Revised Code.

...ontinuance of the state highway system, seven and one-half per cent of the amount paid to any municipal corporation pursuant to sections 4501.04 and 5735.27 of the Revised Code shall be used by it only to construct, reconstruct, repave, widen, maintain, and repair such highways, to purchase, erect, and maintain traffic lights and signals, and to erect and maintain street and traffic signs and markers on such highways...

...funds on a project that takes more than seven business days to complete, or expends $500,000 or more of the funds, shall include on that agency or entity's web site annual status updates on how the funds are being used. Such information may include how much money is spent, when the money is spent, on what projects the money is spent, and similar information demonstrating to the public the use of funds received.

...n adjustment date, the first day of the seventh month following that adjustment date. (4) "Fuel tax notice" means a notice described in division (B)(1) of this section. (5) "Retail 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 u...

...in division (D) of this section and the seven-year limit described in division (B) of section 5703.58 of the Revised Code, in which case the person may file an application within six months after the date the assessment is issued. Any refund allowed under this division shall not exceed the amount of the assessment due for the same period. (F) On the filing of an application for a refund, the commissioner shall det...

...r than little cigars or premium cigars, seventeen per cent of the wholesale price of the tobacco product received by a distributor or sold by a manufacturer to a retail dealer located in this state. (2) Thirty-seven per cent of the wholesale price of little cigars received by a distributor or sold by a manufacturer to a retail dealer located in this state. (3) For premium cigars received by a distributor or sold ...

...r than little cigars or premium cigars, seventeen per cent of the wholesale price of the tobacco product whenever the tobacco product is delivered to a consumer in this state for the storage, use, or other consumption of such tobacco products. (2) For little cigars, thirty-seven per cent of the wholesale price of the little cigars whenever the little cigars are delivered to a consumer in this state for the storage...

...r than little cigars or premium cigars, seventeen per cent of the wholesale price of the tobacco product. (2) For little cigars, thirty-seven per cent of the wholesale price of the little cigars. (3) For premium cigars, the lesser of seventeen per cent of the wholesale price of the premium cigars or the maximum tax amount per each premium cigar. (4) For vapor products, one cent multiplied by the vapor volume...

...ents, to the extent the expenses exceed seven and one-half per cent of the taxpayer's federal adjusted gross income. (c) For purposes of division (A)(10) of this section, "medical care" has the meaning given in section 213 of the Internal Revenue Code, subject to the special rules, limitations, and exclusions set forth therein, and "qualified long-term care" has the same meaning given in section 7702B(c) of the In...

...he beginning of the taxable year, sixty-seven and one-half per cent of the tax liability for the taxable year; (4) On or before the fifteenth day of the first month of the following taxable year, ninety per cent of the tax liability for the taxable year. When an amended return has been filed, the unpaid balance shown due on the amended return shall be paid in equal installments on or before the remaining payment da...

...owed as a credit in each of the ensuing seven taxable years, but the amount of any excess credit allowed in any such taxable year shall be deducted from the balance carried forward to the ensuing taxable year. (C) The taxpayer shall provide, upon request of the tax commissioner, any documentation necessary to verify the taxpayer is entitled to the credit under this section.

...ter of the entity's taxable year, sixty-seven and one-half per cent of the entity's estimated tax liability for that taxable year; (4) On or before the fifteenth day of the month following the last day of the fourth quarter of the entity's taxable year, ninety per cent of the entity's estimated tax liability for that taxable year. Payments of estimated taxes shall be made payable to the treasurer of state. (C) ...

...et and management who, on or before the seventh day of each month of that fiscal year, shall transfer from the general revenue fund to the local government fund one-twelfth of the amount certified. (3) On or before the tenth day of each month, the tax commissioner shall provide for payment to each county treasury in which an eligible taxing district is located an amount equal to one-twelfth of the amount computed f...

...d against the tax due for not more than seven succeeding taxable years, provided that the amount applied to the tax due for any taxable year shall be subtracted from the amount available to carry forward to succeeding years. (B) There is hereby allowed a nonrefundable credit against a taxpayer's aggregate liability under section 5747.02 of the Revised Code for a taxpayer that is issued a credit certificate under di...

...d against the tax due for not more than seven succeeding taxable years, provided that the amount applied to the tax due for any taxable year shall be subtracted from the amount available to carry forward to succeeding years.

...visions (A)(3) and (4) of this section, seven and five-tenths per cent shall be credited to the geological mapping fund and the remainder shall be credited to the mining regulation and safety fund created in section 1513.30 of the Revised Code. (4) Of the moneys in the fund from the tax levied in divisions (A)(5) and (6) of this section, ninety per cent shall be credited to the oil and gas well fund and ten per cent...

...such payments to be made not later than seven days following the close of the period for which the jeopardy payment is required. Such an order shall be delivered to the taxpayer in the manner provided in section 5703.37 of the Revised Code and shall remain in effect until the commissioner notifies the taxpayer to the contrary. (D) Upon good cause the commissioner may extend for thirty days the period for filing an...

...five thousand but less than one hundred seventy thousand based on the 2010 federal decennial census. (b) The parcel or parcels are located wholly in the corporate limits of a municipal corporation with a population greater than seven thousand five hundred and less than eight thousand based on the 2010 federal decennial census that is partly located in the county described in division (A)(8)(a) of this section, as t...

... to commence in years ending in two and seven. (D) Appointments for members to represent the AMVETS shall be made for terms to commence in years ending in three and eight. (E) Appointments for members to represent the Military Order of the Purple Heart of the U.S.A., the Vietnam Veterans of America, or the Korean War Veterans Association shall be made for terms to commence in years ending in four and nine. The ...

...ized militia ; (2) They are more than seventeen years of age and not more than sixty-seven years of age; (3) They are not exempt from service under section 5923.02 of the Revised Code. (E) No troops shall be maintained in time of peace other than as authorized and prescribed under the "Act of August 10, 1956," 70A Stat. 596, 32 U.S.C.A. 101 to 716. This limitation does not affect the right of the state to the us...