Ohio Revised Code Search

... Sections 128.241 and 128.242 of the Revised Code shall not apply if they are preempted by or in conflict with federal law.

... Each county shall provide a single point of contact to the 9-1-1 program office who has the authority to assist in location-data discrepancies, 9-1-1 traffic misroutes, and boundary disputes between public safety answering points.

... Not later than five years after the date that the statewide next generation 9-1-1 core services system is operationally available to all counties in the state, each county or, as applicable, each regional council of governments, shall provide next generation 9-1-1 service for all areas to be covered as set forth in the county's final plan or the council's agreement.

... A service provider that operates within a county that participates in the statewide next generation 9-1-1 core services system or within the area served by a regional council of governments that participates in that system shall deliver the 9-1-1 traffic that originates in that geographic area to the next generation 9-1-1 core for that geographic area.

... If a service provider or county participates in the statewide next generation 9-1-1 core services system, the service provider or county shall adhere to standards of the 9-1-1 program office, which may include standards created by the national emergency number association and the internet engineering task force.

... (A) In accordance with this chapter and Chapters 4901., 4903., 4905., and 4909. of the Revised Code, the public utilities commission shall determine the just, reasonable, and compensatory rates, tolls, classifications, charges, or rentals to be observed and charged for the wireline telephone network portion of a basic or enhanced 9-1-1 system, and each telephone company that is a wireline service provider participat...

... (A)(1) For the purpose of paying the costs of establishing, equipping, and furnishing one or more public safety answering points as part of a countywide 9-1-1 system effective under division (B) of section 128.08 of the Revised Code and paying the expense of administering and enforcing this section, the board of county commissioners of a county, in accordance with this section, may fix and impose, on each lot or par...

... (A) This section applies only to a county that meets both of the following conditions: (1) A final plan for a countywide 9-1-1 system either has not been approved in the county under section 128.08 of the Revised Code or has been approved but has not been put into operation because of a lack of funding; (2) The board of county commissioners, at least once, has submitted to the electors of the county the questi...

... (A) This section applies only to a county that has a final plan for a countywide 9-1-1 system that either has not been approved in the county under section 128.08 of the Revised Code or has been approved but has not been put into operation because of a lack of funding. (B) A board of county commissioners may adopt a resolution imposing a monthly charge on telephone access lines to pay for the operating and equipm...

... (A) As part of its normal monthly billing process, each telephone company with customers in the area served by a 9-1-1 system shall bill and collect from those customers any charge imposed under section 128.37 or 128.38 of the Revised Code. The company may list the charge as a separate entry on each bill and may indicate on the bill that the charge is made pursuant to approval of a ballot issue by county voters. Any...

... (A) Ending January 1, 2024, there are hereby imposed the following wireless 9-1-1 charges: (1) On each wireless telephone number of a wireless service subscriber who has a billing address in this state, a charge of twenty-five cents per month. The subscriber shall pay the wireless 9-1-1 charge for each such wireless telephone number assigned to the subscriber. Each wireless service provider and each reseller shal...

... (A) As used in this section, "communications service" means any wireless service, multiline telephone system, and voice over internet protocol system to which both of the following apply: (1) The service or system is registered to the subscriber's address within this state or the subscriber's primary place of using the service or system is in this state. (2) The service or system is capable of initiating a dir...

... Beginning October 1, 2025, the next generation 9-1-1 access fee imposed under section 128.41 of the Revised Code shall be twenty-five cents per month and shall be imposed in the same manner as described in divisions (B) and (C) of that section.

... The following are exempt from the next generation 9-1-1 access fee imposed under section 128.41 of the Revised Code: (A) A subscriber of wireless lifeline service. (B) Wholesale transactions between telecommunications service providers where the service is a component of a service provided to an end user. This exemption includes network access charges and interconnection charges paid to a local exchange carrie...

... Each service provider and each reseller shall collect the next generation 9-1-1 access fee imposed under section 128.41 of the Revised Code as a specific line item on each subscriber's monthly bill or point of sale invoice. The line item shall be the "Ohio Next Generation 9-1-1 Access Fee ([amount]/service/month)" or similar language. If a provider bills a subscriber for any other 9-1-1 costs that the provider may i...

... (A) After the expiration of the charge described in division (A)(2) of section 128.40 of the Revised Code, there is imposed, on each retail sale of a prepaid wireless calling service occurring in this state, a next generation 9-1-1 access fee of five-tenths of one per cent of the sale price. (B) For purposes of division (A) of this section, a retail sale occurs in this state if it is effected by the consumer appe...

... Except as provided in division (B)(3) of section 128.422 of the Revised Code, the seller of the prepaid calling service shall collect the next generation 9-1-1 access fee imposed under section 128.42 of the Revised Code in the same manner as described in section 128.414 of the Revised Code.

... (A) When a prepaid calling service is sold with one or more other products or services for a single, nonitemized price, the next generation 9-1-1 access fee imposed under section 128.42 of the Revised Code shall apply to the entire nonitemized price, except as provided in divisions (B)(1) to (3) of this section. (B)(1) If the amount of the prepaid calling service is disclosed to the consumer as a dollar amount, t...

... The next generation 9-1-1 access fee imposed under sections 128.41 and 128.42 of the Revised Code shall be exempt from state or local taxation.

... The tax commissioner shall provide notice to all known wireless service providers, resellers, and sellers of prepaid wireless calling services of any increase or decrease in the next generation 9-1-1 access fees imposed under sections 128.41 and 128.42 of the Revised Code. Each notice shall be provided not less than thirty days before the effective date of the increase or decrease.

... (A) Each entity required to bill and collect a wireless 9-1-1 charge under section 128.40 of the Revised Code or the next generation 9-1-1 access fee under section 128.414 or 128.421 of the Revised Code shall keep complete and accurate records of bills that include the charges and fees, together with a record of the charges and fees collected under those sections. The entities shall keep all related invoices and oth...

... Records, invoices, and documents required to be kept under section 128.45 of the Revised Code shall be open during business hours to the inspection of the tax commissioner. They shall be preserved for a period of four years unless the tax commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.

... (A)(1) An entity required to collect a wireless 9-1-1 charge under section 128.40 of the Revised Code or the next generation 9-1-1 access fee under section 128.414 or 128.421 of the Revised Code shall, on or before the twenty-third day of each month, except as provided in divisions (A)(2) and (3) of this section, do both of the following: (a) Make and file a return for the preceding month, in the form prescribed ...

... Every wireless 9-1-1 charge and next generation 9-1-1 access fee required to be remitted under section 128.46 of the Revised Code shall be subject to interest as prescribed by section 5703.47 of the Revised Code, calculated from the date the charge or fee was due under section 128.46 of the Revised Code to the date the charge or fee is remitted or the date of assessment, whichever occurs first.

... (A) Except as otherwise provided in this section, no assessment shall be made or issued against an entity for any wireless 9-1-1 charge required to be collected under section 128.40 of the Revised Code or any next generation 9-1-1 access fee required to be collected under section 128.414 or 128.421 of the Revised Code more than four years after the return date for the period in which the sale or purchase was made, o...