Ohio Revised Code Search

...developmental disabilities programs and services pursuant to Chapter 5126. of the Revised Code; (2) A tax levied under division (Y) of section 5705.19 of the Revised Code for providing or maintaining senior citizens services or facilities; (3) A tax levied under section 5705.22 of the Revised Code for county hospitals; (4) A tax levied by a joint-county district or by a county under section 5705.19, 5705.191...

...developmental disabilities programs and services pursuant to Chapter 5126. of the Revised Code; (2) A tax levied under division (Y) of section 5705.19 of the Revised Code for providing or maintaining senior citizens services or facilities; (3) A tax levied under section 5705.22 of the Revised Code for county hospitals; (4) A tax levied by a joint-county district or by a county under section 5705.19, 5705.191...

...emption from taxation for any otherwise taxable charges associated with such property while it is in this state or for any subsequent storage, use, or consumption of such property in this state by or on behalf of the consumer. (9) Tangible personal property held for sale by a person but not for that person's own use and donated by that person, without charge or other compensation, to either of the following: (a) ...

...nefit in this state with respect to the services received bears to the customers' benefit everywhere with respect to the services received. The physical location where the customer ultimately uses or receives the benefit of what was received shall be paramount in determining the proportion of the benefit in this state to the benefit everywhere. The method of calculating gross receipts for purposes of the denomi...

...third frontier research and development taxable bond fund or a loan guaranteed under Chapter 184. of the Revised Code, including all buildings and facilities determined necessary for the operation of the project, together with all property, rights, easements, and interests that may be required for the operation of the project. (B) The issuing authority shall issue general obligations of the state to pay costs of res...

... 509.15 of the Revised Code for which a taxable fee has been established under this or any other section of the Revised Code, the applicable legal fees and any other extraordinary expenses, including overtime, provided for the service shall be taxed as costs in the case. The clerk of the court shall pay those legal fees and other expenses, when collected, into the general fund of the municipal corporation that employ...

...d in the sports facility, including the taxable portion thereof, by capitalizing at an appropriate rate the net income of the owner derived from that property. The auditor shall use the net income as certified in the owner's financial statement, unless he determines that the amount so certified is inaccurate, in which event he shall determine the accurate amount of net income to be capitalized. The county auditor s...

...nd the power of each to levy a tax upon taxable property shall terminate, except that any levy of a tax for the payment of indebtedness within the territory of the joint fire or joint ambulance district as it was composed at the time the indebtedness was incurred shall continue to be collected by the successor fire and ambulance district if the indebtedness remains unpaid. All funds and other property of the joint di...

...placed into service before that date is taxable property subject to taxation. An energy project for which certification has been revoked is ineligible for further exemption under this section. Revocation does not affect the tax-exempt status of the project's tangible personal property for the tax year in which revocation occurs or any prior tax year. (C) Tangible personal property of a qualified energy project usi...

...f the employee's qualifying wages for a taxable year and remit that tax only to the municipal corporation in which the employer's fixed location is located if the employer qualifies as a small employer as defined in section 718.01 of the Revised Code. To determine whether an employer qualifies as a small employer for a taxable year, a tax administrator may require the employer to provide the tax administrator with t...

...pressed in mills for each one dollar of taxable value. Before submitting the resolution to the taxing authority of the county school financing district, the board of education of the school district shall certify a copy of it to the tax commissioner and the county auditor. The county auditor shall certify to the board all information required under division (B)(2) of section 5705.03 of the Revised Code, in the mann...

...by the state director of job and family services; (c) The annual payroll associated with the job loss; (d) The amount of state and local taxes associated with the job loss; (e) The impact that the closing or downsizing has on suppliers located in the county or municipal corporation. (14) "Cost" has the same meaning and limitation as in section 179(d)(3) of the Internal Revenue Code. (15) "Baseline year...

...or or franchisee that sells, leases, or services a product manufactured or sold by a member of the person's affiliated group; (4) Financing transactions with or for a supplier to a member of the person's affiliated group in connection with the member's manufacturing business; (5) Issuing bonds or other publicly traded debt instruments for the benefit of the affiliated group; (6) Short-term or long-term inves...

...eived for royalties, technical or other services derived from sources outside the United States, and dividends received from a subsidiary, associate, or affiliated corporation that neither transacts any substantial portion of its business nor regularly maintains any substantial portion of its assets within the United States. For purposes of determining net foreign source income deductible under division (I)(2) of thi...

...n the business of providing duplicating services using photocopy machines or other xerographic processes. (b) "Commercial printing" means printing by one or more common processes such as letterpress, lithography, gravure, screen, or digital imaging, and includes related activities such as binding, platemaking, prepress operation, cartographic composition, and typesetting. (c) "Contract for printing" means an oral o...

...by the state director of job and family services; (c) The annual payroll associated with the job loss; (d) The amount of state and local taxes associated with the job loss; (e) The impact that the closing or downsizing has on the suppliers located in the county or municipal corporation. (14) "Cost" has the same meaning and limitation as in section 179(d)(3) of the Internal Revenue Code. (15) "Baseline years...

...ng that the fuel is dyed and is not for taxable use, and that taxable use of that fuel is subject to a penalty. The tax commissioner, by rule, may provide that any notice conforming to rules or regulations issued by the United States department of the treasury or the Internal Revenue Service is sufficient notice for the purposes of division (C)(1) of this section. (2) The sale of K-1 kerosene to a retail service sta...

...ductions of the valuations of otherwise taxable property exempt in whole or in part from taxation by reason of exemptions of certain amounts of taxable value under division (C) of section 5709.01, tax reductions under section 323.152 of the Revised Code, or similar laws now or in the future in effect. For purposes of section 133.06 of the Revised Code, "tax valuation" shall not include the valuation of tangible per...

... Code, the higher education improvement taxable fund created by division (G) of section 154.21 of the Revised Code, the highway capital improvement bond fund created by section 5528.53 of the Revised Code, the state parks and natural resources fund created by section 1557.02 of the Revised Code, the coal research and development fund created by section 1555.15 of the Revised Code, the clean Ohio conservation fund cre...

...asury the higher education improvement taxable fund. Subject to the bond proceedings therefor, all of the net proceeds of higher education obligations issued pursuant to this section or section 151.04 of the Revised Code, the interest on which is not excluded from the calculation of gross income for federal income taxation purposes under the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C. 1 et seq.,...

...efore dissolution in proportion to the taxable valuation of taxable property in the districts, and credited to their respective general funds.

...before dissolution in proportion to the taxable valuation of taxable property in the districts, and credited to their respective general funds. (H)(1) A career-technical cooperative education district is not a joint vocational school district. Rather, a career-technical cooperative education district shall be considered a compact career-technical education provider, as defined in section 3326.01 of the Revised Cod...

... fiscal year means the average of total taxable value for the three most recent tax years for which data is available, as certified under section 3317.021 of the Revised Code. (KK) "Total ADM" means, for a city, local, or exempted village school district, the enrollment reported under division (A) of section 3317.03 of the Revised Code minus the enrollment reported under divisions (A)(2)(a), (b), (g), (h), and (i)...

...e use of ambulance or emergency medical services. The board may establish different charges for residents and nonresidents of the district, and may waive, at its discretion, all or part of the charge for any resident of the district. The charge for nonresidents shall be an amount not less than the authorized medicare reimbursement rate, except that if, prior to February 4, 1998, the board had different charges for re...

...he telephone service program during its taxable year, excluding any costs incurred prior to July 1, 2004. (2) A taxpayer shall claim the credit under division (A)(1) of this section in the order required by section 5733.98 of the Revised Code. If the credit exceeds the total taxes due under section 5733.06 of the Revised Code for the tax year, after allowance for any other credits preceding this credit in the order...