2006 Ohio Revised Code - 5751.04. Registration with tax commissioner; fee.

§ 5751.04. Registration with tax commissioner; fee.
 

(A)  Not later than the later of November 15, 2005, or thirty days after a person first has more than one hundred fifty thousand dollars in taxable gross receipts in a calendar year, each person subject to this chapter shall register with the tax commissioner on the form prescribed by the commissioner. The form shall include the following: 

(1) The person's name; 

(2) If applicable, the name of the state or country under the laws of which the person is incorporated; 

(3) If applicable, the location of a person's principal office and the name and address of the officer or agent of the corporation in charge of the business; 

(4) If applicable, the names of the person's president, secretary, treasurer, and statutory agent designated pursuant to section 1703.041 [1703.04.1] of the Revised Code, with the post office address of each; 

(5) The kind of business in which the person is engaged, including applicable business or industry codes; 

(6) If required by the tax commissioner, the date of the beginning of the person's annual accounting period that includes the first day of January of the taxable calendar year; 

(7) If the person is not a corporation or a sole proprietor, the names of the person's owners and officers, if required by the tax commissioner; 

(8) The person's federal employer identification number or numbers or, if those are not applicable, the person's social security number or equivalent; 

(9) All other information that the commissioner requires to administer and enforce this chapter. 

(B)  Except as otherwise provided in this division, each person registering with the tax commissioner as required by division (A) of this section shall pay a registration fee. The fee shall be in the amount of fifteen dollars if a person registers electronically and twenty dollars if a person does not register electronically. The registration fee shall be paid in the manner prescribed by the tax commissioner at the same time the registration is due if a person is subject to the tax imposed under this chapter before January 1, 2006. If a person first becomes subject to the tax after that date, the registration fee is payable with the first tax period return the person is required to file as prescribed by section 5751.051 [5751.05.1] of the Revised Code. If a registration fee is not paid when due, an additional fee is imposed in the amount of one hundred dollars per month or part thereof the fee is outstanding, not to exceed one thousand dollars. The tax commissioner may abate the additional fee. The fee imposed under this division may be assessed in the same manner as the tax imposed under this chapter. Proceeds from the fee shall be credited to the commercial activity tax administrative fund, which is hereby created in the state treasury for the commissioner to use in implementing and administering the tax imposed under this chapter. 
 

No registration fee is payable by a person for a calendar year if the person first begins business operations in this state after the thirtieth day of November of that calendar year or if the person's taxable gross receipts for the calendar year exceed one hundred fifty thousand dollars but do not exceed one hundred fifty thousand dollars as of the first day of December of the calendar year. 
 

Registration fees paid under this section, excluding any additional fee imposed for late payment of the registration fee, shall be credited against the first payment of tax payable under section 5751.03 of the Revised Code after the registration fee is paid. 

(C)  If a person that has registered under this section is no longer a taxpayer subject to this chapter, including no longer being a taxpayer because of the application of division (E)(1) of section 5751.01 of the Revised Code, the person shall notify the commissioner that the person's registration should be cancelled. 
 

HISTORY: 151 v H 66, § 101.01, eff. 6-30-05; 151 v H 530, § 101.01, eff. 3-30-06.
 

The effective date is set by § 818.03 of 151 v H 530. 

Not analogous to former RC § 5751.04 (137 v H 415, § 7), repealed 139 v H 694, § 2, eff 11-15-81.

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

 

Effect of Amendments

151 v H 530, effective March 30, 2006, in (A)(3), deleted "and, in the case of a foreign corporation, the location of its principal place of business in this state" preceding "and the name" and "in this state" from the end; added "if required by the tax commissioner" to the beginning and end of (A)(6) and (7), respectively; and made minor stylistic changes.