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OHIO STATUTES AND CODES
Chapter 324: UTILITIES SERVICES TAX
- 324.01 [Effective Until 9/13/2010] Utilities services tax definitions.
- 324.02 Utilities service tax.
- 324.021 Repealing county permissive tax adopted as emergency.
- 324.03 [Effective Until 9/13/2010] Tax exemption.
- 324.04 Rules for uniform administration of the utilities service tax.
- 324.05 Quarterly return showing aggregate amount of charges for utility service made by it to customers.
- 324.06 Utility liable for taxes collected.
- 324.07 Period of assessment against utility or customer.
- 324.08 Change of ownership.
- 324.09 Prohibiting failure to bill full and exact tax.
- 324.10 Refund of illegal or erroneous payments.
- 324.11 Allocating and disbursing tax proceeds.
- 324.12 No preemption of county power to tax.
- 324.99 Penalty.
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