2006 Ohio Revised Code - 5727.02. Persons excepted.

§ 5727.02. Persons excepted.
 

As used in this chapter, "public utility," "electric company," "natural gas company," "pipe-line company," "water-works company," "water transportation company" or "heating company" does not include any of the following: 

(A) (1) Except as provided in division (A)(2) of this section, any person that is engaged in some other primary business to which the supplying of electricity, heat, natural gas, water, water transportation, steam, or air to others is incidental. As used in division (A) of this section and in section 5727.031 [5727.03.1] of the Revised Code, "supplying of electricity" means generating, transmitting, or distributing electricity. 

(2) For tax year 2009 and each tax year thereafter, a person that is engaged in some other primary business to which the supplying of electricity to others is incidental shall be treated as an "electric company" and a "public utility" for purposes of this chapter solely to the extent required by section 5727.031 [5727.03.1] of the Revised Code. 

(B) Any person that supplies electricity, natural gas, water, water transportation, steam, or air to its tenants, whether for a separate charge or otherwise; 

(C) Any person whose primary business in this state consists of producing, refining, or marketing petroleum or its products. 

(D) Any person whose primary business in this state consists of producing or gathering natural gas rather than supplying or distributing natural gas to consumers. 
 

HISTORY: GC § 5416-1; 118 v 258; 123 v 452; 124 v 460; Bureau of Code Revision, 10-1-53; 143 v S 156 (Eff 12-31-89); 148 v S 3 (Eff 10-5-99); 149 v H 9. Eff 6-26-2001; 151 v H 66, § 101.01, eff. 6-30-05.
 

The effective date is set by § 612.21 of 151 v H 66. 

 

Effect of Amendments

151 v H 66, effective June 30, 2005, rewrote present (A)(1); and added (A)(2).