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the Ohio Revised Code
2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5739: SALES TAX
5739.18 List of licensed vendors - duties of county auditor.
Universal Citation:
OH Rev Code § 5739.18
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on the American Association of Law Libraries Universal Citation Guide and is not
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On the first business day of each week, each county auditor shall make in duplicate a list showing the names of all vendors licensed in the auditor’s county during the preceding week pursuant to sections 5739.01 to 5739.31 of the Revised Code, and such other information as to each, available from the records in the auditor’s office, as the tax commissioner prescribes, and shall immediately certify one of the lists to the commissioner and one to the county treasurer. The tax commissioner shall keep an alphabetical index of such licensees so certified to the commissioner but may delete from the index the names of those persons whose licenses have been cancelled.
Effective Date: 06-13-2002
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