Ohio Revised Code Chapter 5727 - Public Utilities

• Section 5727.01 - Public Utilities Definitions.
  As used in this chapter: (A) "Public utility" means each person referred to as a telephone company, telegraph company, electric company, natural gas company,...
• Section 5727.02 - Persons Excepted.
  As used in this chapter, "public utility," "electric company," "natural gas company," "pipe-line company," "water-works company," "water transportation company" or "heating company" does not...
• Section 5727.03 - Combined Company To File Separate Report For Each Listed Activity Of Company.
  (A) A combined company shall file a separate report under section 5727.08 of the Revised Code for each listed activity of a combined company....
• Section 5727.031 - Report By Entity Incidentally Supplying Electricity.
  (A) A person that is engaged in some other primary business to which the supplying of electricity to others is incidental shall file a...
• Section 5727.04 - Public Utility Or Interexchange Telecommunications Company Not Exempt.
  The provisions of this chapter do not exempt any public utility or interexchange telecommunications company from the assessment and taxation of its property in...
• Section 5727.05 - Exemption Of Nonprofit And Municipal Corporations.
  Sections 5727.01 to 5727.61 of the Revised Code do not apply to either of the following: (A) Nonprofit corporations as defined in division (C)...
• Section 5727.06 - Taxable Property Of Public Utility Or Interexchange Telecommunications Company - Assessment By Tax Commissioner.
  (A) Except as otherwise provided by law, the following constitutes the taxable property of a public utility, interexchange telecommunications company, or public utility property...
• Section 5727.07 - [Repealed].
  Effective Date: 12-31-1982
• Section 5727.08 - Annual Report.
  On or before the first day of March, annually, each public utility and interexchange telecommunications company, and, for tax years 2009 and thereafter, each...
• Section 5727.09 - [Repealed].
  Effective Date: 12-31-1979
• Section 5727.10 - Assessment - Hearing - Correction.
  Annually, the tax commissioner shall determine, in accordance with section 5727.11 of the Revised Code, the true value in money of all taxable property,...
• Section 5727.11 - Method Of Valuation.
  (A) Except as otherwise provided in this section, the true value of all taxable property, except property of a railroad company, required by section...
• Section 5727.111 - Assessing At Percentages Of True Value.
  The taxable property of each public utility, except a railroad company, and of each interexchange telecommunications company shall be assessed at the following percentages...
• Section 5727.12 - Valuation And Assessment Of Railroad Properties.
  As used in this chapter, "property used in railroad operations" means property used in or determined by the tax commissioner to be held by...
• Section 5727.13 - [Repealed].
  Effective Date: 12-31-1989
• Section 5727.14 - Apportionment Of Value Of Property Of Interstate Railroad.
  When a railroad company has part of its road in this state and part in another state, the tax commissioner shall take the entire...
• Section 5727.15 - Apportionment Of Value Of Taxable Property Of Public Utilities.
  When all the taxable property of a public utility is located in one taxing district, the tax commissioner shall apportion the total taxable value...
• Section 5727.16 - [Repealed].
  Effective Date: 12-31-1979
• Section 5727.17 To 5727.22 - [Repealed].
  Effective Date: 12-31-1982
• Section 5727.23 - Preliminary Or Amended Assessment - Petition For Reassessment.
  On or before the first Monday in October, annually, the tax commissioner shall assess the taxable property of each public utility and interexchange telecommunications...
• Section 5727.231 - [Repealed].
  Effective Date: 10-05-1999
• Section 5727.24 - Tax On Gross Receipts Of Natural Gas Company Or Combined Electric And Gas Company.
  For the purpose of providing revenue to meet the needs of the state, on and after May 1, 2000, an excise tax is hereby...
• Section 5727.241 - Credit Against Tax On Natural Gas Or Combined Company.
  As used in this section, "taxpayer" means any person subject to the tax imposed by section 5727.24 of the Revised Code. Upon the issuance...
• Section 5727.25 - Quarterly Or Annual Returns Filed With Tax Payment - Additional Charges, Penalties, And Interest.
  (A) Except as provided in division (B) of this section, within forty-five days after the last day of March, June, September, and December, each...
• Section 5727.26 - Assessment For Failure To File Return Or Pay Amount Due - Judgment Against Company.
  (A) The tax commissioner may make an assessment, based on any information in the commissioner's possession, against any natural gas company or combined company...
• Section 5727.27 - Company To Keep Records - Inspection Of Records.
  Every natural gas company or combined company liable for the tax imposed by section 5727.24 of the Revised Code shall keep complete and accurate...
• Section 5727.28 - Refunds.
  (A) The treasurer of state shall refund to a natural gas company or combined company subject to the tax imposed by section 5727.24 of...
• Section 5727.29 - Refundable Credit Calculation.
  (A) Natural gas companies and combined companies shall be entitled to a refundable credit equal to the following: (1) For natural gas companies, the...
• Section 5727.30 - Public Utilities Subject To Annual Excise Tax.
  (A) Except as provided in divisions (B), (C), and (D) of this section, each public utility, except railroad companies, shall be subject to an...
• Section 5727.31 - Annual Statement Of Public Utility - Reports.
  (A) Each public utility subject to the excise tax imposed by section 5727.30 of the Revised Code, annually, on or before the first day...
• Section 5727.311 - Tax Payments By Electronic Funds Transfer.
  (A) Any public utility subject to an excise tax imposed by section 5727.30 of the Revised Code whose tax as certified by the tax...
• Section 5727.32 - Contents Of Statement And Reports.
  (A) For the purpose of the tax imposed by section 5727.30 of the Revised Code, the statement required by section 5727.31 of the Revised...
• Section 5727.33 - Ascertaining And Determining Gross Receipts Of Certain Companies.
  (A) For the purpose of computing the excise tax imposed by section 5727.24 or 5727.30 of the Revised Code, the entire gross receipts actually...
• Section 5727.331 - Tax Reduction To Be Reflected In Rates.
  Any reduction in the excise tax on gross receipts paid by a public utility resulting from the exclusion of sales to other public utilities...
• Section 5727.34 - [Repealed].
  Effective Date: 12-22-1992
• Section 5727.35, 5727.36 - [Repealed].
  Effective Date: 12-01-1983
• Section 5727.37 - [Repealed].
  Effective Date: 07-01-1985
• Section 5727.38 - Excise Tax On Gross Receipts Of Certain Public Utilities.
  On or before the first Monday of November, annually, the tax commissioner shall assess an excise tax against each public utility subject to the...
• Section 5727.39 - [Repealed].
  Effective Date: 12-31-2004
• Section 5727.391 - [Repealed].
  Effective Date: 01-01-2002
• Section 5727.40 - [Repealed].
  Effective Date: 10-20-1994
• Section 5727.41 - [Repealed].
  Repealed by 130th General Assembly File No. 25, HB 59, §105.01, eff. 9/29/2013. Effective Date: 11-19-1996
• Section 5727.42 - Treasurer Of State To Maintain List Of Taxes Levied And Paid - Certification And Collection Of Taxes.
  (A) The treasurer of state shall maintain a list of all taxes levied and payments made pursuant to the annual excise tax imposed by...
• Section 5727.43 - [Repealed].
  Effective Date: 12-31-1999
• Section 5727.44 - [Repealed].
  Effective Date: 12-31-2004
• Section 5727.45 - Crediting Of Taxes And Penalties To Funds.
  One hundred per cent of all excise taxes and penalties collected under sections 5727.01 to 5727.62 of the Revised Code shall be credited to...
• Section 5727.46 - [Repealed].
  Effective Date: 07-01-1966
• Section 5727.47 - Notice Of Assessment - Petition For Reassessment.
  (A) Notice of each assessment certified pursuant to section 5727.23 or 5727.38 of the Revised Code shall be mailed to the public utility, and...
• Section 5727.471 - Assessment For Underpayment Or Overpayment Of Taxes By Public Utility.
  (A) As used in this section, "notification" means notification required by section 5727.47 of the Revised Code to be sent by the tax commissioner...
• Section 5727.48 - Extension Of Time.
  The tax commissioner, on application by a public utility, may extend to the public utility a further specified time, not to exceed sixty days,...
• Section 5727.49 - Monthly Report Of Secretary Of State - Information Provided By County Auditors.
  The secretary of state shall prepare and keep a correct list of all incorporated public utilities engaged in business within this state and required...
• Section 5727.50 - Valuation If No Report Or Erroneous Information Reported.
  If any public utility fails to make any report to the tax commissioner required by law, or makes such report and fails to report...
• Section 5727.51 - Taxes On Dissolution Or Retirement Required To Be Paid.
  The retirement from business or voluntary dissolution of a public utility without filing the certificate provided for in section 1701.86 of the Revised Code,...
• Section 5727.52 - [Repealed].
  Effective Date: 07-06-1984
• Section 5727.53 - Action To Recover Taxes.
  The taxes, fees, and penalties provided by this chapter that are remitted to the treasurer of state may be recovered by an action brought...
• Section 5727.54 - Cancellation Of Articles Of Incorporation Or Certificate Of Authority For Failure To Report Or Pay Taxes.
  If a corporation, wherever organized, required by law to file any report or return or to pay any tax or fee as a public...
• Section 5727.55 - Prohibition Against Doing Business After Cancellation Of Articles Or Certificate.
  No person shall exercise or attempt to exercise any powers, privileges, or franchises under articles of incorporation or certificate of authority after the same...
• Section 5727.56 - Reinstatement Of Public Utility - Conditions - Designation Of Agent.
  Any public utility whose articles of incorporation or license certificate to do or transact business in this state has expired or has been canceled...
• Section 5727.57 - Petition For Judgment For Taxes - Injunction - Procedure - Evidence.
  In addition to all other remedies for the collection of any taxes or penalties due under law, whenever any taxes, fees, or penalties due...
• Section 5727.58 - Quo Warranto Proceedings.
  If any public utility fails to make and file the excise or franchise reports or returns required by law, or to pay the penalties...
• Section 5727.59 - [Repealed].
  Effective Date: 06-13-2002
• Section 5727.60 - Penalty For Failure To Make Report.
  If a person fails to file a report within the time prescribed by section 5727.08 or 5727.31 of the Revised Code, including any extensions...
• Section 5727.61 - Affidavit Denying Unlawful Political Contributions.
  Every public utility required by law to make returns, statements, or reports to the tax commissioner under sections 5727.01 to 5727.62 of the Revised...
• Section 5727.62 - Payment Of Witness Fees.
  A person who appears before the department of taxation, on its order, as to the appraisal of property in any taxing district, shall be...
• Section 5727.71 - Duty Of Officials Of Railroads To Testify.
  No president, secretary, receiver, accounting or tax officer, servant, or agent of a railroad company shall refuse to attend before a lawful board of...
• Section 5727.72 - Duty To Testify Or Bring Books Or Papers.
  No officer, employee, or agent of a person subject to this chapter shall refuse to attend before the department of taxation when required to...
• Section 5727.73 - [Repealed].
  Effective Date: 10-05-1999
• Section 5727.74 - Effect When Tax Charged Invalid.
  In case any tax or fee authorized by law to be charged and collected against any class of corporations or public utilities is declared...
• Section 5727.75 - Exemption On Tangible Personal Property And Real Property Of Certain Qualified Energy Projects.
  (A) For purposes of this section: (1) "Qualified energy project" means an energy project certified by the director of development services pursuant to this...
• Section 5727.80 - Kilowatt-hour Tax Definitions.
  As used in sections 5727.80 to 5727.95 of the Revised Code: (A) "Electric distribution company" means either of the following: (1) A person who...
• Section 5727.81 - Excise Tax Levied On Electric Distribution Company.
  (A) For the purpose of raising revenue to fund the needs of this state and its local governments, an excise tax is hereby levied...
• Section 5727.811 - Excise Tax Levied On Natural Gas Distribution Company.
  (A) For the purpose of raising revenue to fund the needs of this state and its local governments, an excise tax is hereby levied...
• Section 5727.82 - Monthly Return And Payment Of Tax.
  (A) (1) Except as provided in divisions (A)(3) and (D) of this section, by the twentieth day of each month, each electric distribution company...
• Section 5727.83 - Payment By Electronic Funds Transfer.
  (A) A natural gas distribution company, an electric distribution company, or a self-assessing purchaser shall remit each tax payment by electronic funds transfer as...
• Section 5727.84 - Crediting Money In Kilowatt-hour Tax Receipts Fund.
  No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) As used in this section and sections...
• Section 5727.85 - Payments From School District Property Tax Replacement Fund.
  No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) By the thirty-first day of July of...
• Section 5727.86 - Payments From Local Government Property Tax Replacement Fund.
  No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) The tax commissioner shall compute the payments...
• Section 5727.87 - Compensating County For Loss Of Administrative Fees Due To Tax Value Loss.
  (A) As used in this section: (1) "Administrative fees" means the dollar percentages allowed by the county auditor for services or by the county...
• Section 5727.88 - Administration Of Provisions.
  The tax commissioner shall administer sections 5727.80 to 5727.95 of the Revised Code and may adopt such rules as are necessary to administer those...
• Section 5727.89 - Failure To File Return Or Pay Tax, Interest, Or Additional Charge.
  (A) The tax commissioner may make an assessment, based on any information in the commissioner's possession, against any natural gas distribution company, electric distribution...
• Section 5727.90 - Statute Of Limitations.
  No assessment of the tax imposed by section 5727.81 or 5727.811 of the Revised Code shall be made by the tax commissioner more than...
• Section 5727.91 - Refunds.
  (A) The treasurer of state shall refund the amount of tax paid under section 5727.81 or 5727.811 of the Revised Code that was paid...
• Section 5727.92 - Keeping And Presrving Records.
  Every person liable for the tax imposed by section 5727.81 or 5727.811 of the Revised Code shall keep complete and accurate records of all...
• Section 5727.93 - Registration.
  (A) No person shall distribute electricity or natural gas to a meter of an end user in this state or to an unmetered location...
• Section 5727.94 - Tax Statement Provided To Customers.
  Each electric distribution company required to pay the tax imposed by section 5727.81 of the Revised Code and each natural gas distribution company required...
• Section 5727.95 - Prohibited Acts.
  (A) No natural gas distribution company, electric distribution company, or self-assessing purchaser shall fail to file any return or report required to be filed...
• Section 5727.99 - Penalty.
  (A) Whoever violates section 5727.55 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars. (B)...

Last modified: October 10, 2016