5741.08 Notification of change in county or transit authority boundaries. - Ohio Statutes

5741.08 Notification of change in county or transit authority boundaries.

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 that is registered with the central electronic registration system provided for in section 5740.05 of the Revised Code 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 tax commissioner.

Effective Date: 07-01-2003