Ohio Revised Code Chapter 324 - Utilities Services Tax

• Section 324.01 - Utilities Services Tax Definitions.
  As used in sections 324.01 to 324.12 of the Revised Code: (A) "Utility" means: (1) An electric company, gas company, heating company, cooling company,...
• Section 324.02 - Utilities Service Tax.
  For the purpose of providing additional general revenues for the county and paying the expense of administering such levy, any county may levy a...
• Section 324.021 - Repealing County Permissive Tax Adopted As Emergency.
  The question of repeal of a county permissive tax adopted as an emergency measure pursuant to section 324.02 of the Revised Code may be...
• Section 324.03 - Tax Exemption.
  The utilities service tax shall not apply to the following: (A) The first five dollars per month of any charge for utility service for...
• Section 324.04 - Rules For Uniform Administration Of The Utilities Service Tax.
  In order to promote uniform administration of the utilities service tax by counties levying such tax, the tax commissioner of the state shall adopt...
• Section 324.05 - Quarterly Return Showing Aggregate Amount Of Charges For Utility Service Made By It To Customers.
  Each utility supplying a utility service subject to the utilities service tax shall on or before the twentieth day of the month following the...
• Section 324.06 - Utility Liable For Taxes Collected.
  Any utility which collects a tax imposed pursuant to section 324.02 of the Revised Code and fails to remit the same to the county...
• Section 324.07 - Period Of Assessment Against Utility Or Customer.
  (A) No assessment shall be made or issued against a utility or customer for any tax imposed pursuant to section 324.02 of the Revised...
• Section 324.08 - Change Of Ownership.
  If any utility or customer liable for any tax levied pursuant to sections 324.01 to 324.12, inclusive, of the Revised Code, sells his business...
• Section 324.09 - Prohibiting Failure To Bill Full And Exact Tax.
  No utility shall fail to bill the full and exact tax as required by sections 324.01 to 324.12, inclusive, of the Revised Code, or...
• Section 324.10 - Refund Of Illegal Or Erroneous Payments.
  The county treasurer of a county levying a utilities service tax shall refund any amount of such tax paid illegally or erroneously or paid...
• Section 324.11 - Allocating And Disbursing Tax Proceeds.
  The funds collected by a county levying a utilities service tax pursuant to sections 324.01 to 324.12, inclusive, of the Revised Code shall be...
• Section 324.12 - No Preemption Of County Power To Tax.
  The levy of any excise, income, or property tax by the state or by any political subdivision thereof shall not be construed as preempting...
• Section 324.99 - Penalty.
  (A) Whoever violates section 324.02 of the Revised Code shall be fined not less than fifty nor more than one hundred dollars for a...

Last modified: October 10, 2016