If modification of a county's jurisdictional boundaries or a transit authority's territory results in a change in the tax rate levied under section 5741.021, 5741.022, or 5741.023 of the Revised Code, the tax commissioner, within thirty days of such change, shall notify any seller or the seller's certified service provider, if the seller has selected one, of such change. The rate change shall not apply until the first day of a calendar quarter following the expiration of sixty days from the date of notice by the commissioner.
Amended by 129th General AssemblyFile No.117, HB 508, ยง1, eff. 9/6/2012.
Effective Date: 07-01-2003
Section: Previous 5741.03 5741.031 5741.032 5741.04 5741.05 5741.06 5741.07 5741.08 5741.09 5741.091 5741.10 5741.101 5741.11 5741.12 5741.121 NextLast modified: October 10, 2016