There is a newer version of the Ohio Revised Code
2011 Ohio Revised Code
Title [3] III COUNTIES
Chapter 324: UTILITIES SERVICES TAX
- 324.01 Utilities services tax definitions.
- 324.02 Utilities service tax.
- 324.021 Repealing county permissive tax adopted as emergency.
- 324.03 Tax exemption.
- 324.04 Rules for uniform administration of the utilities service tax.
- 324.05 Quarterly return showing aggregate amount of charges for utility service made by it to customers.
- 324.06 Utility liable for taxes collected.
- 324.07 Period of assessment against utility or customer.
- 324.08 Change of ownership.
- 324.09 Prohibiting failure to bill full and exact tax.
- 324.10 Refund of illegal or erroneous payments.
- 324.11 Allocating and disbursing tax proceeds.
- 324.12 No preemption of county power to tax.
- 324.99 Penalty.
Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.