Skip to main content
Back To Top Top Back To Top
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

Titles
Busy
 
Keywords
:
taxes
{"removedFilters":"","searchUpdateUrl":"\/ohio-revised-code\/search\/update-search","keywords":"taxes","start":2401,"pageSize":25,"sort":"BestMatch","title":""}
Results 2,401 - 2,425 of 3,755
Sort Options
Sort Options
Sections
Section
Section 4503.899 | Cleveland clinic children's license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Cleveland Clinic Children's" license plates. The application may be combined with a request for a special reserved license plate under section 4503.40 or 4503.42 of the Re...

Section 4503.90 | Nationwide children's hospital license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of nationwide children's hospital license plates. An application made under this section may be combined with a request for a special reserved license plate under section 4503...

Section 4503.901 | Ohio Pupil Transportation...Safety First license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Ohio Pupil Transportation...Safety First!!!" license plates. The application may be combined with a request for a special reserved license plate under section 4503.40 or 4...

Section 4503.902 | Cleveland St. Ignatius High School license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Cleveland St. Ignatius High School" license plates. An application made under this section may be combined with a request for a special reserved license plate under sectio...

Section 4503.903 | Brecksville-Broadview Heights City Schools license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Brecksville-Broadview Heights City Schools" license plates. An application made under this section may be combined with a request for a special reserved license plate unde...

Section 4503.904 | Chagrin Falls Exempted Village Schools license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Chagrin Falls Exempted Village Schools" license plates. An application made under this section may be combined with a request for a special reserved license plate under se...

Section 4503.905 | Cuyahoga Valley Career Center plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles, may apply to the registrar for the registration of the vehicle and issuance of "Cuyahoga Valley Career Center" license plates. An application made under this section may be combined with a request for a special reserved license plate under section ...

Section 4503.906 | Stow-Munroe Falls City Schools plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Stow-Munroe Falls City Schools" license plates. An application made under this section may be combined with a request for a special reserved license plate under section 45...

Section 4503.907 | Twinsburg City Schools.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Twinsburg City Schools" license plates. An application made under this section may be combined with a request for a special reserved license plate under section 4503.40 or...

Section 4503.908 | St. Xavier High School plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "St. Xavier High School" license plates. An application made under this section may be combined with a request for a special reserved license plate under section 4503.40 or...

Section 4503.909 | "Grandview Heights Schools" license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Grandview Heights Schools" license plates. The application for "Grandview Heights Schools" license plates may be combined with a request for a special reserved license pla...

Section 4503.91 | Choose life license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "choose life" license plates. The application for "choose life" license plates may be combined with a request for a special reserved license plate under section 4503.40 or ...

Section 4503.92 | Support our troops license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "support our troops" license plates. The application may be combined with a request for a special reserved license plate under section 4503.40 or 4503.42 of the Revised Cod...

Section 4503.93 | Ohio volunteer license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of Ohio "volunteer" license plates. The application for Ohio "volunteer" license plates may be combined with a request for a special reserved license plate under section 4503....

Section 4503.931 | Healthy New Albany license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Healthy New Albany" license plates. The application may be combined with a request for a special reserved license plate under section 4503.40 or 4503.42 of the Revised Cod...

Section 4503.932 | Habitat for humanity of Ohio license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Habitat for Humanity of Ohio" license plates. The application may be combined with a request for a special reserved license plate under section 4503.40 or 4503.42 of the R...

Section 4503.933 | Creative Ohio license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Creative Ohio" license plates. The application may be combined with a request for a special reserved license plate under section 4503.40 or 4503.42 of the Revised Code. Up...

Section 4503.934 | Ohio Society for Respiratory Care license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Ohio Society for Respiratory Care" license plates. The application may be combined with a request for a special reserved license plate under section 4503.40 or 4503.42 of ...

Section 4503.935 | Jesup W. Scott High School license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Jesup W. Scott High School" license plates. The application may be combined with a request for a special reserved license plate under section 4503.40 or 4503.42 of the Rev...

Section 4503.936 | Hilliard Davidson Wildcats license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Hilliard Davidson Wildcats" license plates. The application may be combined with a request for a special reserved license plate under section 4503.40 or 4503.42 of the Rev...

Section 4503.94 | Teen driver education license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "teen driver education" license plates. The application may be combined with a request for a special reserved license plate under section 4503.40 or 4503.42 of the Revised ...

Section 4503.941 | "Trees 4 Ohio" license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Trees 4 Ohio" license plates. The application made under this section may be combined with a request for a special reserved license plate under section 4503.40 or 4503....

Section 4503.942 | Zero license plates; prostate cancer awareness.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Zero" license plates. An application made under this section may be combined with a request for a special reserved license plate under section 4503.40 or 4503.42 of the Re...

Section 4503.943 | Weirdo Cat Lovers of Cleveland license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "Weirdo Cat Lovers of Cleveland" license plates. The application may be combined with a request for a special reserved license plate under section 4503.40 or 4503.42 of the...

Section 4503.944 | East Europeans of Ohio license plates.

...(A) The owner or lessee of any passenger car, noncommercial motor vehicle, recreational vehicle, or other vehicle of a class approved by the registrar of motor vehicles may apply to the registrar for the registration of the vehicle and issuance of "East Europeans of Ohio" license plates. The application may be combined with a request for a special reserved license plate under section 4503.40 or 4503.42 of the Revised...

Section 505.59 | Withdrawal of unincorporated territory from transit authority; tax levy to provide transportation services.

...The board of township trustees of a township that withdraws or proposes by resolution to withdraw the unincorporated territory of the township from a regional transit authority under section 306.55 of the Revised Code may levy a tax on taxable property in the unincorporated area of the township under section 5705.72 of the Revised Code to provide transportation services for the movement of persons within, from,...

Section 505.87 | Abatement, control, or removal of vegetation, garbage, refuse, and other debris.

...(A) A board of township trustees may provide for the abatement, control, or removal of vegetation, garbage, refuse, and other debris from land in the township, if the board determines that the owner's maintenance of that vegetation, garbage, refuse, or other debris constitutes a nuisance. (B) At least seven days before providing for the abatement, control, or removal of any vegetation, garbage, refuse, or other deb...

Section 505.871 | Removal of junk motor vehicle.

...(A) A board of township trustees may provide, by resolution, for the removal of any vehicle in the unincorporated territory of the township that the board determines is a junk motor vehicle, as defined in section 505.173 of the Revised Code. (B) If a junk motor vehicle is located on public property, the board of township trustees may provide in the resolution for the immediate removal of the vehicle. (C)(1) If a ...

Section 505.88 | Special assessment upon facilities directly or indirectly benefiting from maintenance and improvement of waterways.

... at the same times as the collection of taxes on real property. Assessments shall be paid by owners of the facilities upon which assessments are levied. (D) The assessments, when collected, shall be paid by the county auditor by warrant on the county treasurer into a special fund in the township treasury created for the purpose of maintaining and improving waterways. The board may expend moneys from the fund only fo...

Section 505.881 | Township special assessment to fund residential broadband expansion.

... at the same times as the collection of taxes on real property. Assessments shall be paid by owners of the properties upon which assessments are levied. (C) The assessments, when collected, shall be paid by the county auditor by warrant on the county treasurer into a special fund in the township treasury created for the purpose of funding an eligible project for which a program grant is awarded under sections 122.4...

Section 509.15 | Fees of constables.

...The following fees and expenses shall be taxed as costs, collected from the judgment debtor, and paid to the general fund of the appropriate township or district as compensation due for services rendered by township constables or members of the police force of a township police district or joint police district: (A) Serving and making return of each of the following: (1) Order to commit to jail, order on jail...

Section 5101.193 | [Amended and renumbered as R.C. 5180.453 by H.B. 96, 136th General Assembly, effective 09/30/2025] Adoption grant program rules.

...(A) The director of children and youth shall adopt rules to administer and implement the Ohio adoption grant program. The director, in consultation with the tax commissioner, shall also adopt rules authorizing the department to withhold and remit to the Internal Revenue Service federal income tax from grant payments under division (B) of section 5101.191 of the Revised Code, provided such withholding is authorized un...

Section 511.08 | Petition to build memorial.

...Whenever a petition is presented to the board of township trustees, signed by not less than fifteen per cent of the electors of the township as shown at the most recent general election held therein, requesting the submission to such electors of the question of issuing bonds in an amount not to exceed one hundred thousand dollars, for purchasing a site, if necessary, and erecting and furnishing a memorial building, o...

Section 511.181 | Resolution to convert parks owned and operated by park district into parks owned and operated by township.

... township shall continue to collect any taxes levied within the former township park district, and the taxes shall be deposited into the township treasury as funds to be used for the park purposes for which they were levied. Within fifteen days after the adoption of a township park district conversion resolution under this section, the clerk of the board of township trustees shall certify a copy of that resolution t...

Section 5121.36 | Application for discount - determination - notice.

...(A) A patient, patient's estate, or liable relative may apply for a discount by completing an application form prescribed by the director of mental health and addiction services. The department of mental health and addiction services may require a patient, estate, or relative to furnish any of the following with an application form: (1) A copy of the patient's, estate's, or liable relative's federal income ta...

Section 5123.0413 | Rules to applicable in event county tax levy for services for individuals with developmental disabilities fails.

...The department of developmental disabilities, in consultation with the department of medicaid, office of budget and management, and county boards of developmental disabilities, shall adopt rules in accordance with Chapter 119. of the Revised Code to establish both of the following in the event a county property tax levy for services for individuals with developmental disabilities fails: (A) A method of paying for ho...

Section 513.01 | Tax for hospital purposes.

...The board of township trustees may annually levy and collect a tax, not to exceed one mill on each dollar of the taxable property of the township, and pay it to a hospital association which maintains and furnishes a free public hospital for the benefit of the inhabitants of such township, or to a hospital association, which maintains a public hospital which is not free except to such inhabitants of the township as, i...

Section 513.03 | Exemption from tax levy.

...In a township in which there is a municipal corporation, the legislative authority of which has already levied a tax for hospital purposes, the board of township trustees may make such levy only on the taxable property of the township outside of the limits of such municipal corporation.

Section 513.04 | Certification by county auditor of amount collected from levy.

...ertify, at the semiannual collection of taxes, the amount collected from the levy to the township fiscal officer, who shall forthwith draw a warrant for the amount on the township treasury, payable to the treasurer of the hospital association or to the municipal corporation.

Section 513.071 | Municipal participation in formation of joint township district hospital board.

...A municipal corporation which is not at the time part of a joint township hospital district may, by a two-thirds favorable vote of its legislative authority, participate in the formation of a joint township district hospital board pursuant to section 513.07 of the Revised Code if it is contiguous to another municipal corporation contemplated to be included in the district, or contiguous to, or partly but not wholly w...

Section 513.09 | Contributions by district - appropriation - tax levy.

...Where an agreement under section 513.08 of the Revised Code provides for contributions to be made, from time to time, by a joint township hospital district, or by the county, for the maintenance and operating charges of a municipal hospital, the boards of township trustees of the townships comprising such district, or the board of county commissioners of such county, may appropriate unencumbered funds for such purpos...

Section 513.14 | Advertisement of proposed question.

...The board of elections shall advertise the proposed tax levy question mentioned in section 513.13 of the Revised Code in a newspaper of general circulation in the proposed township hospital district, once a week for two consecutive weeks, or as provided in section 7.16 of the Revised Code, prior to the election. If the board operates and maintains a web site, the board also shall advertise that proposed tax lev...

Section 515.08 | Contract with successful bidder to furnish artificial lighting - assessments.

...same manner and at the same times that taxes are paid and collected. Any such assessment in the amount of five dollars or less, or with an unpaid balance of five dollars or less, shall be paid in full, and not in installments, at the time the first or next installment would otherwise become due and payable. Such assessments may be made and levied by any one of the following methods: (A) By a percentage of the ...

Section 5153.37 | Annual assessment of taxes for support of home.

...homes, shall make annual assessments of taxes sufficient to support and defray all necessary expenses of such home.

Section 5164.56 | Lien for amount owed by provider.

...y as provided by law for the payment of taxes due the state and shall be paid out of the receivership trust fund or other such trust fund in the same manner as provided for claims for unpaid taxes due the state. If the attorney general finds after investigation that any amount due the state under the medicaid program is uncollectable, in whole or in part, the attorney general shall recommend to the director th...

Section 5168.03

...The requirements of sections 5168.06 to 5168.09 of the Revised Code apply only as long as the United States centers for medicare and medicaid services determines that the assessment imposed under section 5168.06 of the Revised Code is a permissible health care-related tax pursuant to the "Social Security Act," section 1903(w), 42 U.S.C. 1396b(w). Whenever the department of medicaid is informed that the assessment is ...

Section 5168.28 | Determination of assessment as impermissible health care-related tax.

...If the United States secretary of health and human services determines that the assessment imposed by section 5168.21 of the Revised Code is an impermissible health care-related tax under the "Social Security Act," section 1903(w), 42 U.S.C. 1396b(w), the medicaid director shall take all necessary actions to cease implementation of sections 5168.20 to 5168.27 of the Revised Code and shall promptly refund to each hosp...

Section 517.03 | Levy and taxes for expenses.

...To defray the expenses of the purchase or appropriation, and the enclosing, care, supervision, repair, and improving of lands for cemetery purposes, and of maintaining and improving entombments, including mausoleums, columbariums, and other interment rights, the board of township trustees may levy a tax sufficient for that purpose.

Section 5180.453

...(A) The director of children and youth shall adopt rules to administer and implement the Ohio adoption grant program. The director, in consultation with the tax commissioner, shall also adopt rules authorizing the department to withhold and remit to the Internal Revenue Service federal income tax from grant payments under division (B) of section 5180.451 of the Revised Code, provided such withholding is authorized un...

Section 521.06 | Special assessments for maintenance and repair private sewage collection tiles.

...me manner as and at the same times that taxes are paid and collected. Any such assessment in the amount of five dollars or less, or with an unpaid balance of five dollars or less, shall be paid in full, and not in installments, at the time the first or next installment would otherwise become due and payable. The assessments may be made and levied by any one or more of the following methods: (A) By a percentage of th...