Ohio Revised Code Search

..., that apply to corporations engaged in telecommunications. (C)(1) The total value, as shown on the books of each corporation that is not a qualifying holding company, of the net book value of the corporation's assets less the net carrying value of its liabilities, and excluding from the corporation's assets land devoted exclusively to agricultural use as of the first Monday of June in the corporation's taxable y...

... of a bundled transaction that includes telecommunications service, ancillary service, internet access, or audio or video programming service: (1) If the price is attributable to products that are taxable and products that are nontaxable, the portion of the price attributable to the nontaxable products shall be subject to tax unless the provider, by reasonable and verifiable standards, can identify the portion from...

...puters, computer peripherals, software, telecommunications equipment, and similar tangible personal property, primarily used to acquire, process, or store information for use by business customers or to transmit or disseminate such information to such customers, the services of installing or repairing such property, and agreements to repair or maintain such property. Applications for a refund shall be made in the sam...

...sk force on state and local taxation of telecommunications and electronic commerce, and unanimously adopted by the national conference of state legislatures' executive committee, and as subsequently amended and adopted by the member states. (B) "Certified automated system" means software certified jointly by the member states to calculate the sales or use tax imposed by each jurisdiction on a transaction, determine ...

... telephone, telegraph, or interexchange telecommunications company subject to an assessment rate specified in section 5727.111 of the Revised Code in tax year 2004. (18) "Telephone property tax value loss" means the amount determined under division (C)(4) of this section. (19) "Telephone property fixed-rate levy loss" means the amount determined under division (D)(4) of this section. (20) "Taxes charged and ...

...(A)(1) No telephone company shall operate in this state without first obtaining a certificate from the public utilities commission, and no wireless service provider shall operate in this state without first being registered with the commission. A telephone company not holding such a certificate on the effective date of this section, or a wireless service provider not so registered on that date, shall file, re...

...(A) A telephone company providing basic local exchange service shall conduct its operations so as to ensure that the service is available, adequate, and reliable, consistent with applicable industry standards. (B) The public utilities commission shall adopt rules prescribing the following standards for the provision of basic local exchange service, and shall adopt no other rules regarding that service except ...

...Every telephone company providing telephone exchange service shall maintain access to 9-1-1 service on a residential customer's line for a minimum of fourteen consecutive days immediately following any disconnection for nonpayment of a customer's telephone exchange service.

...(A) Subject to division (B) of this section, if the federal communications commission adopts an order that allows an incumbent local exchange carrier to withdraw the interstate-access component of its basic local exchange service under 47 U.S.C. 214, neither of the following shall apply, beginning when the order is adopted, with regard to any exchange area in which an incumbent local exchange carrier withdraws that c...

...Subject to section 4927.124 of the Revised Code, an incumbent local exchange carrier owned and operated exclusively by and solely for its customers may alter its rates for basic local exchange service upward by any amount and at any time.

...Subject to section 4927.124 of the Revised Code, the public utilities commission shall allow upward alterations to the rate for basic local exchange service by an incumbent local exchange carrier by any amount necessary in order to comply with the eligibility requirements prescribed by the federal communications commission for the federal universal service high-cost program. Upward alterations may be ordered to be ph...

...(A) As used in this section: "Exchange area" has the same meaning as in section 4927.12 of the Revised Code. "Line loss" refers to the number of access lines, whether residential or commercial, for which a customer of an incumbent local exchange carrier has terminated local exchange service. (B) Not earlier than the date that is exactly four years after the effective date of this section , an incumbent local excha...

...(A) An incumbent local exchange carrier altering its rates for basic local exchange service under section 4927.12, 4927.121, or 4927.122 of the Revised Code shall provide not less than thirty days' notice to the public utilities commission and to affected customers. (B) Division (A) of this section also applies to an incumbent local exchange carrier altering its rates for basic local exchange service in an exchang...

...The rates, terms, and conditions for basic local exchange service and for installation and reconnection fees for basic local exchange service shall be tariffed in the manner prescribed by rule adopted by the public utilities commission.

...The public utilities commission may adopt rules requiring any telephone company that is a telephone toll service provider to offer discounts for operator-assisted and direct-dial services for persons with communication disabilities.

...(A) Except as provided in sections 4927.07 and 4927.124 of the Revised Code, a telephone company shall provide at least fifteen days' advance notice to its affected customers of any material change in the rates, terms, and conditions of any retail service required to be tariffed by the public utilities commission or the federal communications commission, any wholesale service as to which there is no other applicabl...

...(A) The public utilities commission may investigate or examine the books, records, or practices of any telephone company, but only to the extent of the commission's jurisdiction over the company under sections 4927.01 to 4927.21 of the Revised Code. Subject to that limitation, the commission may do any of the following: (1) Through its commissioners or by inspectors or employees authorized by it, examine the books...

...(A) Any person may file with the public utilities commission, or the commission may initiate, a complaint against a telephone company other than a wireless service provider, alleging that any rate, practice, or service of the company is unjust, unreasonable, unjustly discriminatory, or in violation of or noncompliance with any provision of sections 4927.01 to 4927.20 of the Revised Code or a rule or order adopt...