Ohio Revised Code Search

... payment on behalf of an insured. All taxes collected under this section shall be paid into the general revenue fund. If the tax is not paid when due, the tax shall be increased by a penalty of twenty-five per cent. An interest charge computed as set forth in section 5725.221 of the Revised Code shall be made on the entire sum of the tax plus penalty, which interest shall be computed from the date the tax is ...

...As used in this chapter, unless the context otherwise requires: (A)(1) "Employer" means the state, its instrumentalities, its political subdivisions and their instrumentalities, Indian tribes, and any individual or type of organization including any partnership, limited liability company, association, trust, estate, joint-stock company, insurance company, or corporation, whether domestic or foreign, or the receive...

...y. The tax shall be in addition to the taxes imposed by sections 4301.42, 4301.43, 4301.432, and 4305.01 of the Revised Code. The tax shall not be considered a cost in any computation required under rules of the liquor control commission regulating minimum prices or mark-ups. Only one sale of the same article shall be used in computing, reporting, and paying the amount of tax due. The tax shall be levied pur...

...(A) Any person who makes sales of beer, cider, wine, or mixed beverages to persons for resale at retail in a county in which a tax has been enacted pursuant to section 4301.421 or 4301.424 of the Revised Code, and any manufacturer, bottler, importer, or other person who makes sales at retail in the county upon which the tax has not been paid, is liable for the tax. Each person liable for the tax shall register with t...

...(A) For the purpose of section 351.26 of the Revised Code and to pay any or all of the charge the board of elections makes against the county to hold the election on the question of levying the tax, the board of county commissioners, in the manner prescribed by division (A) of section 351.26 of the Revised Code, may levy a tax on each gallon of spirituous liquor; on the sale of beer; and on the sale of wine and...

... the payment to the tax commissioner of taxes levied by sections 4301.42 and 4305.01 of the Revised Code. (E) No such wine, beer, cider, or mixed beverages sold or distributed in this state shall be taxed more than once under sections 4301.42, 4301.43, and 4305.01 of the Revised Code. (F) As used in this section: (1) "Cider" has the same meaning as in section 4301.01 of the Revised Code. (2) "Wine" has the sa...

... or mobile home shall pay real property taxes if either of the following applies: (1) The manufactured or mobile home acquired situs in the state or ownership in the home was transferred on or after January 1, 2000, and all of the following apply: (a) The home is affixed to a permanent foundation as defined in division (C)(5) of section 3781.06 of the Revised Code. (b) The home is located on land that is owned ...

... the home, together with proof that all taxes due have been paid and proof that a relocation notice was obtained for the home if required under this section. Upon receiving the certificate of title and the required proofs, the auditor shall place the home on the real property tax list and proceed to treat the home as other properties on that list. After the auditor has placed the home on the tax list of real an...

...ffective tax rate used to calculate the taxes charged against the property for the current year, where "effective tax rate" is defined as in section 323.08 of the Revised Code; (iv) The quantity equal to one minus the sum of the percentage reductions in taxes received by the property for the current tax year under section 319.302 of the Revised Code and division (B) of section 323.152 of the Revised Code. (c) F...

...ocated. An application for reduction in taxes based upon a physical disability shall be accompanied by a certificate signed by a physician, and an application for reduction in taxes based upon a mental disability shall be accompanied by a certificate signed by a physician or psychologist licensed to practice in this state. The certificate shall attest to the fact that the applicant is permanently and totally disabled...

...12 and 4503.16 of the Revised Code, the taxes payable on all applications made under sections 4503.10 and 4503.102 of the Revised Code shall be the sum of the tax due under division (B)(1)(a) or (b) of this section plus the tax due under division (B)(2)(a) or (b) of this section: (1)(a) If the application is made before the second month of the current registration period to which the motor vehicle is assigned as pr...

...esolution to allocate revenue from such taxes to fund supplemental transportation improvements as provided in division (B) of section 5595.06 of the Revised Code, shall be accompanied by a copy of the resolution adopted under that division. If the governing board intends for the taxes to apply to trucks, the request shall so state. The purposes of each of the taxes shall be to pay the costs of transportation improvem...

...ved by the clerk. Payment of any fee or taxes may be made by electronic transfer of funds. (2) The application for a certificate of title shall be accompanied by the fee prescribed in section 4505.09 of the Revised Code. The fee shall be retained by the clerk who issues the certificate of title and shall be distributed in accordance with that section. If a clerk of a court of common pleas, other than the clerk of ...

...ers with the application payment of all taxes levied by or pursuant to Chapter 5739. or 5741. of the Revised Code based on the purchaser's county of residence, or submits either of the following: (A) A receipt issued by the tax commissioner or a clerk of courts showing payment of the tax; (B) An exemption certificate, in any form prescribed by the tax commissioner, that specifies why the purchase is not subject t...

...f the treasurer of state, the following taxes: (1) For each motor vehicle used for transporting persons, thirty dollars; (2) For each commercial tractor, as defined in section 4501.01 of the Revised Code, used for transporting property, thirty dollars; (3) For each other motor vehicle transporting property, twenty dollars. (B) Every for-hire motor carrier operating in this state solely in intrastate commerce shal...

... lot or parcel against which delinquent taxes, assessments, interest, or penalties remain unpaid for more than one year after the lot or parcel has been certified delinquent on the delinquent land list compiled under section 5721.011 of the Revised Code, or is situated on a lot or parcel that constitutes nonproductive land. (b) The building is located in the unincorporated territory of a general health district. (c...

...In townships composed of islands, and on one of which islands lands have been conveyed in trust for the benefit of the inhabitants of the island for use as a park, and a board of park trustees has been provided for the control of the park, the board of township trustees may create a tax district of the island to raise funds by taxation as provided under divisions (A) and (B) of this section. (A) For the care and ma...

...(A) As used in this section: (1) "Taxable value" means the taxable value of a county certified under division (B) of this section. (2) "Per-mill yield" means the quotient obtained by dividing the taxable value of a county by one thousand. (3) "Population" of a county means that shown by the federal census for a census year or, for a noncensus year, the population as estimated by the department of development....

...evised Code; (3) Payments in lieu of taxes derived under section 5709.42, 5709.45, 5709.48, 5709.74, or 5709.79 of the Revised Code if the real property for which such payments are made will benefit from the proposed transportation improvements or opportunity corridor improvements; (4) Income tax revenue derived from a joint economic development district or joint economic development zone established pursuant t...

...(A)(1) "Tax return preparer" means any person other than an accountant or an attorney that operates a business that prepares, or directly or indirectly employs another person to prepare, for a taxpayer a tax return or application for refund in exchange for compensation or remuneration from the taxpayer or the taxpayer's related member. The preparation of a substantial portion of a tax return or application for refund...

...ervices, or property from the effect of taxes levied by the state, including, but not limited to, tax deductions, exemptions, deferrals, exclusions, allowances, credits, reimbursements, and preferential tax rates, provided all of the following apply to the provision: (a) The provision reduces, or has the potential to reduce, revenue to the general revenue fund; (b) The persons, income, goods, services, or propert...

... the annual return of personal property taxes a general description of the method by which the tax is assessed and collected and the rights and responsibilities of taxpayers in that process. (B) At or before the commencement of an audit, the tax commissioner shall provide to the taxpayer a written description of the roles of the department of taxation and of the taxpayer during an audit and a statement of the taxpay...

...(A) As used in this section: (1) "Taxpayer" means a person subject to or previously subject to a tax or fee, a person that remits a tax or fee, or a person required to or previously required to withhold or collect and remit a tax or fee on behalf of another person. (2) "Tax or fee" means a tax or fee administered by the tax commissioner. (3) "Credit account balance" means the amount that a taxpayer remits to...

...e per cent of the total amount by which taxes charged against real property on the general tax list of real and public utility property were reduced under section 319.302 of the Revised Code for the preceding tax year; (B) For fiscal year 2020 and thereafter, an amount not to exceed forty-five hundredths of one per cent of the total amount of taxes charged and payable against public utility personal property on the ...

... authority of each subdivision may levy taxes annually, subject to the limitations of sections 5705.01 to 5705.47 of the Revised Code, on the real and personal property within the subdivision for the purpose of paying the current operating expenses of the subdivision and acquiring or constructing permanent improvements. The taxing authority of each subdivision and taxing unit shall, subject to the limitations of such...