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Ohio Revised Code Search

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Section 176.08 | Unlawful discriminatory practices.

...Each municipal corporation, county, and township shall monitor its exercise of housing authority under Section 16 of Article VIII, Ohio Constitution, to ensure that it does not encourage, contribute to, or participate in an unlawful discriminatory practice under division (H) of section 4112.02 of the Revised Code or discriminate against families with children.

Section 305.01 | Board of county commissioners - election, term.

...The board of county commissioners shall consist of three persons who shall be elected as follows: (A) In November, 1974, and quadrennially thereafter, one county commissioner shall be elected to take office on the first day of January following. (B) In November, 1972, and quadrennially thereafter, two commissioners shall be elected. The term of one of such commissioners shall commence on the second day of January n...

Section 305.02 | Vacancy in county offices filled by election or appointment.

...(A) If a vacancy in the office of county commissioner, prosecuting attorney, county auditor, county treasurer, clerk of the court of common pleas, sheriff, county recorder, county engineer, or coroner occurs more than forty days before the next general election for state and county officers, a successor shall be elected at such election for the unexpired term unless such term expires within one year immediately follo...

Section 305.021 | County engineer vacancy.

...(A) When there is a vacancy in the county engineer's office as a result of death or resignation and the vacancy cannot be filled by election or appointment as provided in section 305.02 of the Revised Code, or if no one runs for the office of county engineer and, for that reason, the office is vacant, the board of county commissioners may contract with another county's county engineer to exercise the powers and perfo...

Section 305.03 | Absence of certain county officers; office deemed vacant.

...(A)(1) Whenever any county officer, except the county auditor or county treasurer, fails to perform the duties of office for ninety consecutive days, except in case of sickness or injury as provided in divisions (B) and (C) of this section, the office shall be deemed vacant. (2) Whenever any county auditor or county treasurer fails to perform the duties of office for thirty consecutive days, except in case of sickn...

Section 305.04 | Bond of county commissioners - oath of office.

...Before entering upon the discharge of official duties, each county commissioner, except as otherwise provided in section 3.061 of the Revised Code, shall give bond, signed by a bonding or surety company authorized to do business in this state, or, at the county commissioner's option, by two or more freeholders having real estate in the value of double the amount of the bond over and above all encumbrances to the st...

Section 305.05 | Organization; election of president.

...The board of county commissioners shall organize not later than the second Monday of January of each year, by the election of one of its members as president for a term of one year. The member so elected shall preside at all regular and special sessions of the board. If the position of president becomes vacant during the year, the board shall select one of its members to preside.

Section 305.06 | Regular sessions.

...(A) The board of county commissioners shall conduct at least fifty regular sessions each year, at an office provided for the board in the county seat or at another location as provided in division (B) of this section. Each of these sessions shall be conducted at a specific time fixed in advance. At each meeting the board shall transact such business as it considers necessary or as required by law. (B) The board of c...

Section 305.07 | Special sessions.

...(A) Special sessions of the board of county commissioners may be held as often as the commissioners deem it necessary. At a regular or special session, the board may make any necessary order or contract in relation to the building, furnishing, repairing, or insuring of public buildings or bridges; the employment of janitors; the improvements or enclosure of public grounds; the maintenance or support of persons with d...

Section 305.08 | Quorum.

...A majority of the board shall constitute a quorum at any regular or special meeting.

Section 305.09 | Proceedings of board of county commissioners.

...All the proceedings of the board of county commissioners shall be public, at the office provided for the board in the county seat, or at another location, as provided in division (B) of section 305.06 or division (B) of section 305.07 of the Revised Code, and, as far as possible, shall be in conformity with the rules of parliamentary law. If the clerk of the board maintains the full record of the proceedings ...

Section 305.10 | Written or electronic record and index of proceedings.

...(A) Except as otherwise provided in division (B) of this section, the clerk of the board of county commissioners shall keep a full written record of the proceedings of the board, and a written general index of those proceedings, entering each motion with the name of the person making it on the record. The clerk shall call and record the yeas and nays on each motion. The clerk shall state fully and clearly i...

Section 305.11 | Signing of record.

...Immediately upon the opening of each day's session of the board of county commissioners, the records of the proceedings of the session of the previous day shall be read, or provided to each commissioner in written form, by the clerk of the board and, if correct, approved and signed by the commissioners. In the alternative, if the clerk maintains the full record of the proceedings by electronic means as authoriz...

Section 305.12 | Liability of commissioners.

...The board of county commissioners may sue and be sued, and plead and be impleaded, in any court. It may bring, maintain, and defend suits involving an injury to any public, state, or county road, bridge, ditch, drain, or watercourse in the county with respect to which the county has the primary responsibility to keep in proper repair, and for the prevention of injury to them. The board shall demand and receive, ...

Section 305.13 | Appointment of clerk.

...If the board of county commissioners finds it necessary for the clerk of the board to devote his entire time to the discharge of the duties of such position, it may appoint a full time clerk, in place of the county auditor, and such necessary assistants to the clerk as the board deems necessary. Such clerk shall perform the duties required by sections 305.10 and 305.11 of the Revised Code and by the board.

Section 305.14 | Employment of legal counsel.

...(A) The court of common pleas, upon the application of the prosecuting attorney and the board of county commissioners, may authorize the board to employ legal counsel to assist the prosecuting attorney, the board, or any other county officer in any matter of public business coming before such board or officer, and in the prosecution or defense of any action or proceeding in which such board or officer is a party or h...

Section 305.15 | Employment of engineer.

...When the services of an engineer are required with respect to roads, turnpikes, ditches, bridges, or any other matter, and when, on account of the amount of work to be performed, the board of county commissioners deems it necessary, upon the written request of the county engineer, the board may employ a registered professional engineer and as many assistant engineers, rodmen, and inspectors as are needed, and ...

Section 305.16 | Other employees.

...The board of county commissioners may employ a superintendent, and such watchmen, janitors, and other employees as are necessary for the care and custody of the court house, jail, and other county buildings, bridges, and other property under its jurisdiction and control.

Section 305.17 | Compensation of employees.

...The board of county commissioners shall fix the compensation of all persons appointed or employed under sections 305.13 to 305.16, inclusive, of the Revised Code, which, with their reasonable expenses, shall be paid from the county treasury upon the allowance of the board. No law requiring a certificate that the money for such compensation and expenses is in the treasury shall apply to the appointment or employment o...

Section 305.171 | Group insurance coverage for county officers and employees.

...(A) The board of county commissioners of any county may contract for, purchase, or otherwise procure and pay all or any part of the cost of any of the following insurance, coverage, or benefits issued by an insurance company or administered by a board of county commissioners or a contractor, for county officers and employees and their immediate dependents from the funds or budgets from which the county officers...

Section 305.172 | Health savings account program.

...As used in this section, "county officer or employee" includes, but is not limited to, a member or employee of the county board of elections. The board of county commissioners of any county may establish and maintain a health savings account program whereby county officers or employees may establish and maintain health savings accounts in accordance with section 223 of the Internal Revenue Code. Public moneys may be...

Section 305.18 | Annual inventory.

...Each county officer or department head shall make an inventory, on the second Monday in January of each year, of all the materials, machinery, tools, and other county supplies under the jurisdiction of such county officer or department head. Such inventory shall be a public record, made in duplicate, and one copy shall be filed with the clerk of the board of county commissioners and one copy with the county auditor.

Section 305.19 | Duty as to reports of county officers.

...The board of county commissioners shall compare the annual reports and statements made to it by the prosecuting attorney, clerk of the court of common pleas, sheriff, and county treasurer, take all necessary measures to rectify errors in such reports and to trace and correct any discrepancies between them, and place on its journal the result of such examination. All such reports shall be recorded by the county audito...

Section 305.21 | May administer oaths.

...Any county commissioner may administer any oath necessary in the discharge of the duties of the board of county commissioners.

Section 305.22 | Shall provide place for holding courts.

...Until proper buildings are erected for the permanent seat of justice in a county, the board of county commissioners shall provide a suitable place for holding the courts of such county.

Section 3925.05 | Investment of capital.

...orporation has lawful authority to levy taxes for the payment of such bonds, notes, warrants, securities, or other interest-bearing obligations; (2) Legally authorized and executed bonds, notes, warrants, and other interest-bearing securities of any school district, water district, road district; or any special district of any state or of the District of Columbia, provided that such school district, water district, ...

Section 3929.481 | Issuing fair plan policies.

...come, franchise, premium, and privilege taxes levied or assessed by this state or any political subdivision of this state, except that premium receipts from policies issued directly by the association are subject to the tax imposed by section 3737.71 of the Revised Code, computed upon the basis of a statement to be filed annually on or before the first day of March by the association with the superintendent of insura...

Section 3929.70 | Exemption from fees and taxes.

...come, franchise, premium, and privilege taxes levied or assessed by this state or any of its political subdivisions.

Section 3930.14 | Underwriting association is exempt from license fees and taxes.

...come, franchise, premium, and privilege taxes levied or assessed by this state or any political subdivision.

Section 3956.09 | Member assessments.

...(A) For the purpose of providing the funds necessary to carry out the powers and duties of the Ohio life and health insurance guaranty association, the board of directors shall assess the member insurers, separately for each subaccount or account, at such time and for such amounts as the board finds necessary. Assessments shall be due not less than thirty days after prior written notice to the member insurers and sha...

Section 3956.15 | Exemption from fees and taxes.

...exempt from payment of all fees and all taxes levied by this state or any of its political subdivisions.

Section 4111.03 | Overtime.

...y thousand dollars, exclusive of excise taxes at the retail level which are separately stated; (b) A franchisor with respect to the franchisor's relationship with a franchisee or an employee of a franchisee, unless the franchisor agrees to assume that role in writing or a court of competent jurisdiction determines that the franchisor exercises a type or degree of control over the franchisee or the franchisee's emp...

Section 4123.40 | Estimating state's contribution.

...On or before the first day of July of every year, the administrator of workers' compensation shall estimate the gross payroll of all state employers for the succeeding biennium or fiscal year. The administrator shall determine and certify for the office of budget and management that rate or rates which, when applied to the gross payroll estimate, will produce an amount equal to the estimated cost of awards or...

Section 4123.411 | Levying assessments for disabled workers' relief fund.

...(A) For all injuries and disabilities occurring before January 1, 1987, the administrator of workers' compensation, for the purpose of carrying out sections 4123.412 to 4123.418 of the Revised Code and with the advice and consent of the bureau of workers' compensation board of directors, may levy an assessment against all employers at a rate not to exceed ten cents per one hundred dollars of payroll. If the administr...

Section 4123.67 | Compensation exempt from attachment or execution.

... to all other claims, except claims for taxes and the cost of administration, and with the same preference given to claims for taxes.

Section 4125.051 | Working capital requirements.

...l employer organization that all wages, taxes, workers' compensation premiums, and employee benefits have been paid by the professional employer organization or members of the professional employer organization reporting entity. The bond, letter of credit, or securities required under division (A)(1) of this section shall be held by a depository designated by the administrator and shall secure payment by the profess...

Section 4133.08 | Financial statements.

...e employer organization that all wages, taxes, workers' compensation premiums, and employee benefits have been paid by the alternate employer organization. The letter of credit required under division (D)(1) of section 4133.07 of the Revised Code shall be held by a depository designated by the administrator and shall secure payment by the alternate employer organization of all taxes, wages, benefits, or other entitle...

Section 4141.23 | Employer contributions - payments in lieu of contributions.

...y as provided by law for the payment of taxes due the state and shall be paid out of the trust fund in the same manner as provided for other claims for unpaid taxes due the state. (H) If the attorney general finds after investigation that any claim for delinquent contributions, interest, forfeitures, or fines owing to the director is uncollectible, in whole or in part, the attorney general shall recommend to th...

Section 4141.43 | Cooperation with federal, state, and other agencies.

...(A) The director of job and family services may disclose information as provided in this section in accordance with federal law governing such disclosure and sections 4141.162, 4141.21, and 4141.211 of the Revised Code. (B) The director may make the state's record relating to the administration of this chapter available to the railroad retirement board and may furnish the board at the board's expense such copies t...

Section 4141.431 | Domestic service in private home.

...ollect, as the agent of this state, the taxes imposed by this chapter on remuneration paid for domestic service in a private home of the employer. (B) Upon the director entering into an agreement under division (A) of this section, returns with respect to taxes imposed by this chapter on remuneration paid for domestic service in a private home of the employer shall be made on a calendar-year basis. (C) The director...

Section 4301.25 | Suspension or revocation of liquor permit.

...(A) The liquor control commission may suspend or revoke any permit issued under this chapter or Chapter 4303. of the Revised Code for the violation of any of the applicable restrictions of either chapter or of any lawful rule of the commission, for other sufficient cause, and for the following causes: (1) Conviction of the holder or the holder's agent or employee for violating division (B) of section 2907.39 of the ...

Section 4301.441 | Disclosure of information provided by department of taxation.

...older's gallonage or noncompliance with taxes levied under this chapter or Chapter 4305. of the Revised Code shall not be disclosed publicly by that agency, except for purposes of enforcement, to deny the renewal of a liquor permit, or to report such information to the alcohol and tobacco tax and trade bureau in the United States department of the treasury.

Section 4301.47 | Record retention.

...Every class A-1, A-1c, A-2, A-2f, and A-4 permit holder and each class B or S permit holder shall maintain and keep for a period of three years a record of the beer, wine, and mixed beverages purchased, distributed, or sold within this state by the permit holder, together with invoices, records, receipts, bills of lading, and other pertinent papers required by the tax commissioner and, upon demand by the tax commissi...

Section 4301.49 | Prevention or hindrance of inspection.

...No person shall prevent or hinder the tax commissioner from making a full inspection of any place where beer, wine, or mixed beverages subject to the tax imposed by section 4301.42, 4301.421, 4301.424, or 4301.43 of the Revised Code is manufactured, sold, or stored. No person shall prevent or hinder the full inspection of invoices, books, records, or papers required to be kept under this chapter and Chapters 4305. an...

Section 4301.70 | Violations not otherwise specified.

...f wine or mixed beverage subject to the taxes imposed by sections 4301.43 and 4301.432 of the Revised Code, and who violates such chapters or any lawful rule promulgated by the tax commissioner under such chapters, for the violation of which no penalty is otherwise provided, shall be fined as provided in division (A) of section 4301.99 of the Revised Code.

Section 4301.72 | Liquor taxes are lien on property of permit holder.

...The taxes imposed by sections 4301.42, 4301.43, 4301.432, and 4305.01 of the Revised Code and the permit fees imposed by Chapter 4303. of the Revised Code shall be a lien upon all property of the taxpayer or permit holder. If the surety on any bond required under Chapters 4301. and 4303. of the Revised Code makes payment of any sums due under any such bond, the surety shall be subrogated to any lien right on all prop...

Section 4303.071 | B-2a permit to wine manufacturers.

...a B-2a permit shall collect and pay the taxes relating to the delivery of wine to a retailer that are levied under sections 4301.421 and 4301.432 and Chapters 5739. and 5741. of the Revised Code. (C) The holder of a B-2a permit shall comply with this chapter, Chapter 4301. of the Revised Code, and any rules adopted by the liquor control commission under section 4301.03 of the Revised Code.

Section 4303.35 | Restricting purchase of beer or spirituous liquor for resale.

...No holders of retail permits shall purchase any beer subject to the tax imposed by sections 4301.42 and 4305.01 of the Revised Code or any wine or mixed beverage subject to the tax imposed by section 4301.43 of the Revised Code for resale, except from holders of A or B permits. No holders of retail permits shall purchase spirituous liquor for resale except from the division of liquor control, unless with the specia...

Section 4303.36 | Fines for violations.

... wine or mixed beverages subject to the taxes imposed by section 4301.43 and, if applicable, section 4301.432 of the Revised Code, and who violates any provision of any of those chapters or any lawful rule promulgated by the tax commissioner under any provision of any of those chapters, for the violation of which no penalty is otherwise provided, shall be fined as provided in division (B) of section 4303.99 of the Re...

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.