There is a newer version of the Ohio Revised Code
2014 Ohio Revised Code
Title [3] III COUNTIES
Chapter 324 - UTILITIES SERVICES TAX.
- Section 324.01 - Utilities services tax definitions.
- Section 324.02 - Utilities service tax.
- Section 324.021 - Repealing county permissive tax adopted as emergency.
- Section 324.03 - Tax exemption.
- Section 324.04 - Rules for uniform administration of the utilities service tax.
- Section 324.05 - Quarterly return showing aggregate amount of charges for utility service made by it to customers.
- Section 324.06 - Utility liable for taxes collected.
- Section 324.07 - Period of assessment against utility or customer.
- Section 324.08 - Change of ownership.
- Section 324.09 - Prohibiting failure to bill full and exact tax.
- Section 324.10 - Refund of illegal or erroneous payments.
- Section 324.11 - Allocating and disbursing tax proceeds.
- Section 324.12 - No preemption of county power to tax.
- Section 324.99 - Penalty.
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