Ohio Revised Code Chapter 5737 - Grain Handling Tax

• Section 5737.01 - Grain Handling Tax Definitions.
  As used in sections 5737.01 to 5737.08, inclusive, of the Revised Code: (A) "Person" includes individuals, corporations, firms, and associations of whatsoever form. (B)...
• Section 5737.02 - Exemptions.
  Sections 5737.01 to 5737.08, inclusive, of the Revised Code do not apply to a public utility, as defined in the taxation laws of this...
• Section 5737.03 - Levy Of Tax - Rate - Exemption.
  An annual excise tax is hereby levied on the handling of grain, in lieu of all taxes on grain as property of any person...
• Section 5737.04 - Statement To Accompany Annual Return - Contents - Form.
  Every person engaged in handling grain shall, at the time when his annual return of taxable property is made or required to be made,...
• Section 5737.05 - Assessor's Computation Of Tax.
  The assessor, from the statement required by section 5737.04 of the Revised Code or other information he acquires, shall ascertain the number of bushels...
• Section 5737.06 - Payment And Assessment Of Tax - Duties And Rights Of Taxpayer.
  The tax imposed by sections 5737.01 to 5737.08, inclusive, of the Revised Code shall be payable at the time specified by law for the...
• Section 5737.07 - Taxes Entered On General Personal Duplicate - Collection.
  All taxes assessed pursuant to sections 5737.01 to 5737.08, inclusive, of the Revised Code[,] shall be entered on the proper general personal duplicate in...
• Section 5737.08 - Distribution Of Revenue.
  All revenue derived from the tax levied by sections 5737.01 to 5737.08, inclusive, of the Revised Code, shall be distributed by the county auditor...

Last modified: October 10, 2016