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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.

Section 5727.38 | Excise tax on gross receipts of certain public utilities.

Ohio Revised Code
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Title 57 Taxation
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Chapter 5727 Public Utilities
 
You are viewing a past version of this section that is no longer in effect View Current Version
Effective:
June 15, 2000
Legislation:
House Bill 640 - 123rd General Assembly
PDF:
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On or before the first Monday of November, annually, the tax commissioner shall assess an excise tax against each public utility subject to the excise tax under section 5727.30 of the Revised Code. The tax shall be computed by multiplying the taxable gross receipts as determined by the commissioner under section 5727.33 of the Revised Code by six and three-fourths per cent in the case of pipe-line companies, and four and three-fourths per cent in the case of all other companies. The minimum tax for any such company for owning property or doing business in this state shall be fifty dollars. The assessment shall be certified to the taxpayer and treasurer of state.

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