reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5739.133 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.133 | Penalties for Failure to Remit - Preassessment Interest.

Effective: September 29, 2000|Latest Legislation:  House Bill 612 - 123rd General Assembly|(A) A penalty may be added to every amount assessed under section 5739.13 or 5739.15 of the Revised Code as follows:(1) In the case of an assessment against a person who fails to collect and remit the tax required by this chapter or Chapter 5741. of the Revised Code, up to fifty per cent of the amount assessed;(2) In the case of a person whom the tax commissioner believes has collected the tax but failed to remit it to the state as required by this chapter or Chapter 5741. of the Revised Code, up to fifty per cent of the amount assessed;(3) In the case of all other assessments, up to fifteen per cent of the amount assessed.No amount assessed under section 5739.13 or 5739.15 of the Revised Code shall be subject to a penalty under this section in excess of fifty per cent of the amount assessed.(B) All assessments issued under section 5739.13 and 5739.15 of the Revised Code shall include preassessment interest computed at the rate per annum prescribed by section 5703.47 of the Revised Code. Beginning January 1, 1988, preassessment interest shall begin to accrue on the first day of January of the year following the date on which the person assessed was required to report and pay the tax under this chapter or Chapter 5741. of the Revised Code, and shall run until the date of the notice of assessment. If an assessment is issued within the first twelve months after the interest begins to accrue, no preassessment interest shall be assessed. With respect to taxes required to be paid under this chapter or Chapter 5741. of the Revised Code on or after January 1, 1998, interest shall accrue as prescribed in division (A) of section 5739.132 of the Revised Code.(C) The commissioner may adopt rules providing for the imposition and remission of any penalty provided for under this section.
Ohio Rev Code § 5739.14 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.14 | Sale of Entire Business - Successor Liable for Taxes and Penalties Due.

Effective: December 12, 1967|Latest Legislation:  House Bill 919 - 107th General Assembly|If any person liable for the taxes levied by or pursuant to sections 5739.01 to 5739.31, inclusive, of the Revised Code, sells his business or stock of merchandise, or quits his business, the taxes and interest or penalty imposed by or pursuant to such sections on sales made prior to that time shall become due and payable immediately, and such person shall make a final return within fifteen days after the date of selling or quitting business. His successor shall withhold a sufficient amount of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until the former owner produces a receipt from the tax commissioner showing that the taxes, interest, and penalties have been paid, or a certificate indicating that no taxes are due. If the purchaser of the business or stock of goods fails to withhold purchase money, he shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid during the operation of the business by the former owner.
Ohio Rev Code § 5739.16 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.16 | Four-Year Limitation for Assessments - Exceptions.

Effective: January 1, 2006|Latest Legislation:  House Bill 66 - 126th General Assembly|(A) Except as otherwise provided in this section, no assessment shall be made or issued against a vendor or consumer for any tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, 5739.026, or 5739.10 of the Revised Code more than four years after the return date for the period in which the sale or purchase was made, or more than four years after the return for such period is filed, whichever is later. A consumer who provides a fully completed exemption certificate pursuant to division (B) of section 5739.03 of the Revised Code may be assessed any tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code that results from denial of the claimed exemption within the later of a period otherwise allowed by this section or one year after the date the certificate was provided. This division does not bar an assessment:(1) When the tax commissioner has substantial evidence of amounts of taxes collected by a vendor from consumers on retail sales, which were not returned to the state;(2) When the vendor assessed failed to file a return as required by section 5739.12 of the Revised Code;(3) When the vendor or consumer and the commissioner waive in writing the time limitation.(B) No assessment shall be made or issued against a vendor or consumer for any tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, 5739.026, or 5739.10 of the Revised Code for any period during which there was in full force and effect a rule of the tax commissioner under or by virtue of which the collection or payment of any such tax was not required. This division does not bar an assessment when the tax commissioner has substantial evidence of amounts of taxes collected by a vendor from consumers on retail sales which were not returned to the state.(C) No assessment shall be made or issued against a person for any tax imposed pursuant to section 5739.101 of the Revised Code more than four years after the return date for the period in which the tax is imposed on the person's gross receipts, or more than four years after the return for such period is filed, whichever is later. This division does not bar an assessment when the person assessed failed to file a return as required under section 5739.102 of the Revised Code, or when the person and the commissioner waive in writing the time limitation.
Ohio Rev Code § 5739.18 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.18 | System for Issuing Vendor's Licenses.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|The tax commissioner shall provide and maintain a system that will allow county auditors to issue vendor's licenses. County auditors shall use that system to issue vendor's licenses.The commissioner shall publish lists of the following information on the department of taxation's web site:(A) The name, account number, and business address of each holder of a vendor's license issued under section 5739.17 of the Revised Code, and information regarding the active or inactive status of the license;(B) The name, account number, and business address of each holder of a direct payment permit issued under section 5739.031 of the Revised Code and information regarding the active or inactive status of the permit;(C) The name, account number, and business address of each seller that has registered with the commissioner under section 5741.17 of the Revised Code and information regarding the active or inactive status of the registration.
Ohio Rev Code § 5739.19 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.19 | Revocation of License.

Effective: September 29, 2011|Latest Legislation:  House Bill 153 - 129th General Assembly|The tax commissioner may revoke any retail vendor's license upon ascertaining that the vendor has no need for the license because the vendor is not engaged in making taxable retail sales. Notice of the revocation shall be delivered to the vendor personally or by certified mail or by an alternative delivery service as authorized under section 5703.37 of the Revised Code. The revocation shall be effective on the first day of the month following the expiration of fifteen days after the vendor received the notice of the revocation. The revocation of the vendor's license shall be stayed if, within fifteen days after receiving notice of the revocation, the vendor objects, in writing, to the revocation. The commissioner shall consider the written objections of the vendor and issue a final determination on the revocation of the vendor's license. The commissioner's final determination may be appealed to the board of tax appeals pursuant to section 5717.02 of the Revised Code. The revocation shall be effective on the first day of the month following the expiration of all time limits for appeal.
Ohio Rev Code § 5739.211 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.211 | Use and Allocation of County Sales Tax Funds.

Effective: June 30, 2006|Latest Legislation:  House Bill 530 - 126th General Assembly|(A) The moneys received by a county levying an additional sales tax pursuant to section 5739.021 of the Revised Code shall be deposited in the county general fund to be expended for any purpose for which general fund moneys of the county may be used, including the acquisition or construction of permanent improvements or to make payments in accordance with section 333.06 or 333.07 of the Revised Code, or in the bond retirement fund for the payment of debt service charges on notes or bonds of the county issued for the acquisition or construction of permanent improvements. The amounts to be deposited in each of such funds shall be determined by the board of county commissioners.(B) The moneys received by a county levying an additional sales tax pursuant to section 5739.026 of the Revised Code shall be deposited in a separate fund, which shall be allocated and distributed in accordance with the resolution adopted under such section. Moneys allocated for the purpose of division (A)(4) of section 5739.026 of the Revised Code shall be transferred to and disbursed from the community improvements fund in the county treasury. Notwithstanding section 135.351 of the Revised Code, if an allocation of moneys to a convention facilities authority or a transit authority is required pursuant to division (C) of section 5739.026 of the Revised Code, the county shall pay and distribute each authority's share of any such moneys to its fiscal officer within five business days of the date of their receipt by the county. If the moneys allocated under such division are not so paid, the county shall pay to such authority any interest that the county has received or will receive on such moneys that accrues from the date the county received the moneys, together with the principal amount of such moneys.(C) The moneys received by a transit authority levying an additional sales tax pursuant to section 5739.023 of the Revised Code shall be deposited in such fund or funds of the transit authority as determined by the legislative authority of the transit authority to be expended for any purpose for which a county transit board or the board of county commissioners operating a county transit system, in the case of a county, or the board of trustees of a regional transit authority, in the case of a regional transit authority, may expend moneys under their control, including the purchase, acquisition, construction, replacement, improvement, extension, or enlargement of permanent improvements and for the payment of debt service charges on notes or bonds of the transit authority.
Ohio Rev Code § 5739.26 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.26 | Tax Paid by Consumer - Prohibition Against False Certificates.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|No consumer shall refuse to pay the full and exact tax as required by sections 5739.01 to 5739.31, inclusive, of the Revised Code, or refuse to comply with such sections and the rules and regulations of the tax commissioner, or present to the vendor a false certificate indicating that the sale is not subject to the tax.
Ohio Rev Code § 5739.29 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.29 | Vendor to Collect Tax - Prohibition Against Rebate.

Effective: July 1, 1959|Latest Legislation:  Senate Bill 376 - 103rd General Assembly|No vendor shall fail to collect the full and exact tax as required by sections 5739.01 to 5739.31, inclusive, of the Revised Code, or fail to comply with such sections and the rules and regulations of the tax commissioner or, except as expressly authorized by such sections, refund, remit, or rebate, to a consumer, either directly or indirectly and, by whatsoever means, any of the tax levied by sections 5739.01 to 5739.31, inclusive, of the Revised Code, or make in any form of advertising, verbal or otherwise, any statements which might imply that he is absorbing the tax, or paying the tax for the consumer by an adjustment of prices, or selling at a price including the tax, or rebating the tax in any other manner.
Ohio Rev Code § 5739.31 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.31 | Vendor or Transient Vendor's License - Prohibitions Upon License Suspension.

Effective: September 6, 2002|Latest Legislation:  Senate Bill 200, Senate Bill 143 - 124th General Assembly|(A)(1) No person shall engage in the business of selling at retail or sell at retail incidental to any other regularly conducted business without having a license therefor, as required by sections 5739.01 to 5739.31 of the Revised Code.(2) No person shall engage in the business of selling at retail as a transient vendor, as defined in section 5739.17 of the Revised Code, without first having obtained a license as required by that section.(B) No person shall continue to engage in the business of selling at retail or sell at retail incidental to any other regularly conducted business after the license issued to that person pursuant to section 5739.17 of the Revised Code has been suspended by the tax commissioner under division (B)(2) of section 5739.30 of the Revised Code, nor shall any person obtain a new license from the county auditor or the tax commissioner while such suspension is in effect. If a corporation's license has been suspended, none of its officers, or employees having control or supervision of or charged with the responsibility of filing returns and making payments of tax due, shall obtain a license from the county auditor or the tax commissioner during the period of such suspension.  The Legislative Service Commission presents the text of this section as a composite of the section as amended by multiple acts of the General Assembly. This presentation recognizes the principle stated in R.C. 1.52(B) that amendments are to be harmonized if reasonably capable of simultaneous operation.
Ohio Rev Code § 5739.32 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.32 | Withholding Tax Funds to Insure Compliance by Local Officials.

Effective: October 11, 1976|Latest Legislation:  House Bill 920 - 111th General Assembly|If any public official fails to maintain the records required by sections 5739.01 to 5739.31 of the Revised Code, or by the regulations issued by the tax commissioner or the treasurer of state, pursuant to said sections, or fails to comply with any law relating to the enforcement of said sections, the funds allocated to that county shall be withheld until such time as the public official has complied with such sections or such law and the regulations issued pursuant thereto.
Ohio Rev Code § 5739.33 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.33 | Personal Liability for Tax.

Effective: June 26, 2003|Latest Legislation:  House Bill 95 - 125th General Assembly|If any corporation, limited liability company, or business trust required to file returns and to remit tax due to the state under this chapter, including a holder of a direct payment permit under section 5739.031 of the Revised Code, fails for any reason to make the filing or payment, any of its employees having control or supervision of or charged with the responsibility of filing returns and making payments, or any of its officers, members, managers, or trustees who are responsible for the execution of the corporation's, limited liability company's, or business trust's fiscal responsibilities, shall be personally liable for the failure. The dissolution, termination, or bankruptcy of a corporation, limited liability company, or business trust shall not discharge a responsible officer's, member's, manager's, employee's, or trustee's liability for a failure of the corporation, limited liability company, or business trust to file returns or remit tax due. The sum due for the liability may be collected by assessment in the manner provided in section 5739.13 of the Revised Code.
Ohio Rev Code § 5739.34 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.34 | No Preememption.

Effective: February 20, 1986|Latest Legislation:  House Bill 583 - 116th General Assembly|The levy of any excise, income, or property tax by the state or any political subdivision thereof shall not be construed as preempting the power of a county or transit authority to levy an additional sales tax pursuant to section 5739.021, 5739.023, or 5739.026 of the Revised Code. No tax levied by a board of county commissioners pursuant to section 5739.023 of the Revised Code shall become effective at any time while a tax levied by the board of trustees of a regional transit authority pursuant to such section is in effect in any part of such county.
Ohio Rev Code § 5739.35 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.35 | Delegation of Investigative Powers.

Effective: December 2, 1996|Latest Legislation:  House Bill 670 - 121st General Assembly|For purposes of enforcing this chapter, the tax commissioner, in accordance with section 5743.45 of the Revised Code, may delegate any investigation powers of the commissioner to any employee of the department of taxation who has been certified by the Ohio peace officer training commission and who is engaged in the enforcement of this chapter. Upon such a delegation in accordance with that section, the provisions of that section relative to the powers and authority of the employee and the suspension or revocation of the delegation apply. No employee of the department shall divulge any information acquired as a result of any investigation pursuant to this chapter, except as may be required by the commissioner or a court.The department shall cooperate with the attorney general, local law enforcement officials, and the appropriate agencies of the federal government and other states in the investigation and prosecution of violations of this chapter.
Ohio Rev Code § 5739.36 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5739 | Sales Tax|Section 5739.36 | Report of Tax Revenue by Industry Classification.

Effective: September 29, 2005|Latest Legislation:  House Bill 66 - 126th General Assembly|(A) For the purpose of tracking the growth and overall economic impact of the travel and tourism industry in this state, the tax commissioner shall prepare a report summarizing the amount of tax revenue collected during each semiannual period ending on the last day of June or December, annually. The commissioner shall prepare the report by industry classification using business activity codes. The report shall include the combined total statewide collections from the taxes levied under sections 5739.02, 5739.021, 5739.023, 5739.026, 5741.02, 5741.021, 5741.022, and 5741.023 of the Revised Code as reported by taxpayers with respect to collections during the semiannual period. The report shall reflect all industries included in the industrial classification system used by the commissioner the activities of which relate in any way to travel and tourism, including, but not limited to, industries such as bars and restaurants; hotels, motels, and other lodging establishments; and other industries related to travel and tourism. The first report shall be for the semiannual period ending December 31, 2005.(B) The tax commissioner shall file a copy of the report required under this section with the governor, the president of the senate, the speaker of the house of representatives, and the legislative service commission. The reports shall be filed on or before the first day of May or November, annually, that immediately follows the semiannual period to which the report relates. A copy of the commissioner's most recent report shall be made available to the public through the department of taxation's official internet web site.(C) The commissioner shall adopt rules that are necessary to administer this section.
Ohio Rev Code § 5740.01 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5740 | Simplified Sales and Use Tax Administration Act|Section 5740.01 | Simplified Sales and Use Tax Administration Act Definitions.

Effective: June 21, 2002|Latest Legislation:  Senate Bill 143 - 124th General Assembly|As used in this chapter:(A) "Agreement" means the streamlined sales and use tax agreement as amended and adopted on January 27, 2001, by the national conference of state legislatures' special task force on state and local taxation of telecommunications and electronic commerce, and unanimously adopted by the national conference of state legislatures' executive committee, and as subsequently amended and adopted by the member states.(B) "Certified automated system" means software certified jointly by the member states to calculate the sales or use tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.(C) "Certified service provider" means an agent certified jointly by the member states to perform all of the seller's sales and use tax functions.(D) "Member state" means any state that is a signatory to the agreement.(E) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.(F) "Sales tax" means the tax levied by section 5739.02, 5739.021, 5739.023, 5739.026, or 5739.10 of the Revised Code.(G) "Seller" means any person making sales, leases, or rentals of personal property or services.(H) "State" means any state of the United States and the District of Columbia.(I) "Use tax" means the tax levied by section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code.