reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5751.41 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5751 | Commercial Activity Tax|Section 5751.41 | Certification of Uranium Enrichment Zone.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|(A) As used in this section and division (F)(2)(gg) of section 5751.01 of the Revised Code: (1) "Qualified uranium receipts" means receipts from the sale, exchange, lease, loan, production, processing, or other disposition of uranium within a uranium enrichment zone certified by the tax commissioner under division (B) of this section. "Qualified uranium receipts" does not include any receipts with a situs in this state outside a uranium enrichment zone certified by the tax commissioner under that division. (2) "Uranium enrichment zone" means all real property that is part of a uranium enrichment facility licensed by the United States nuclear regulatory commission and that was or is owned or controlled by the United States department of energy or its successor. (B) Any person that owns, leases, or operates real or tangible personal property constituting or located within a uranium enrichment zone may apply to the tax commissioner to have the uranium enrichment zone certified for the purpose of excluding qualified uranium receipts under this section and division (F)(2)(gg) of section 5751.01 of the Revised Code. The application shall include such information that the tax commissioner prescribes. Within sixty days after receiving the application, the tax commissioner shall certify the zone for that purpose if the commissioner determines that the property qualifies as a uranium enrichment zone, or, if the tax commissioner determines that the property does not qualify, the commissioner shall deny the application or request additional information from the applicant. If the tax commissioner denies an application, the commissioner shall state the reasons for the denial. The applicant may appeal the denial of an application to the board of tax appeals pursuant to section 5717.02 of the Revised Code. If the applicant files a timely appeal, the tax commissioner shall conditionally certify the applicant's property. The conditional certification shall expire when all of the applicant's appeals are exhausted. Until final resolution of the appeal, the applicant shall retain the applicant's records in accordance with section 5751.12 of the Revised Code, notwithstanding any time limit on the preservation of records under that section.
Ohio Rev Code § 5751.50 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5751 | Commercial Activity Tax|Section 5751.50 | Claiming Refundable and Nonrefundable Credits.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|(A) For tax periods beginning on or after January 1, 2008, a refundable credit granted by the tax credit authority under section 122.17 or former division (B)(2) or (3) of section 122.171 of the Revised Code, as those divisions existed before September 29, 2015, the effective date of the amendment of this section by H.B. 64 of the 131st general assembly, may be claimed under this chapter in the order required under section 5751.98 of the Revised Code. For purposes of making tax payments under this chapter, taxes equal to the amount of the refundable credit shall be considered to be paid to this state on the first day of the tax period. A credit claimed in calendar year 2008 may not be applied against the tax otherwise due for a tax period beginning before July 1, 2008. The refundable credit shall not be claimed against the tax otherwise due for any tax period beginning after the date on which a relocation of employment positions occurs in violation of an agreement entered into under section 122.17 or 122.171 of the Revised Code.  (B) For tax periods beginning on or after January 1, 2008, a nonrefundable credit granted by the tax credit authority under division (B) of section 122.171 of the Revised Code may be claimed under this chapter in the order required under section 5751.98 of the Revised Code. A credit claimed in calendar year 2008 may not be applied against the tax otherwise due under this chapter for a tax period beginning before July 1, 2008. The credit shall not be claimed against the tax otherwise due for any tax period beginning after the date on which a relocation of employment positions occurs in violation of an agreement entered into under section 122.17 or 122.171 of the Revised Code. No credit shall be allowed under this chapter if the credit was available against the tax imposed by section 5733.06 or 5747.02 of the Revised Code, except to the extent the credit was not applied against such tax.
Ohio Rev Code § 5751.51 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5751 | Commercial Activity Tax|Section 5751.51 | Credit for Qualified Research Expenses.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|(A) As used in this section, "qualified research expenses" has the same meaning as in section 41 of the Internal Revenue Code. (B)(1) For calendar years beginning on or after January 1, 2008, a nonrefundable credit may be claimed under this chapter equal to seven per cent of the excess of (a) qualified research expenses incurred in this state by the taxpayer in the calendar year for which the credit is claimed over (b) the taxpayer's average annual qualified research expenses incurred in this state for the three preceding calendar years. (2) The taxpayer shall claim the credit allowed under division (B)(1) of this section in the order required by section 5751.98 of the Revised Code. A credit claimed in calendar year 2008 may not be applied against the tax otherwise due under this chapter for a tax period beginning before July 1, 2008. Any credit amount in excess of the tax due under section 5751.03 of the Revised Code, after allowing for any other credits that precede the credit under this section in the order required under that section, may be carried forward for seven years, but the amount of the excess credit claimed against the tax for any tax period shall be deducted from the balance carried forward to the next tax period. (3) No credit shall be allowed under this chapter if the credit was available against the tax imposed by section 5733.06 of the Revised Code, except to the extent the credit was not applied against such tax.
Ohio Rev Code § 5751.54 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5751 | Commercial Activity Tax|Section 5751.54 | Tax Credit for Commercial Activities Tax.

Effective: March 27, 2013|Latest Legislation:  House Bill 510 - 129th General Assembly|(A) Any term used in this section has the same meaning as in section 122.85 of the Revised Code. (B) There is allowed a refundable credit against the tax imposed by section 5751.02 of the Revised Code for any person that is the certificate owner of a tax credit certificate issued under section 122.85 of the Revised Code. The credit shall be claimed for the tax period in which the certificate is issued by the director of development services. The credit amount equals the amount stated in the certificate. The credit shall be claimed in the order required under section 5751.98 of the Revised Code. If the credit amount exceeds the tax otherwise due under section 5751.02 of the Revised Code after deducting all other credits in that order, the excess shall be refunded.(C) Nothing in this section allows a person to claim more than one credit per tax credit-eligible production.
Ohio Rev Code § 5751.98 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5751 | Commercial Activity Tax|Section 5751.98 | Order of Credits - Limitations - Excess Carried Forward.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|(A) To provide a uniform procedure for calculating the amount of tax due under this chapter, a taxpayer shall claim any credits to which it is entitled in the following order:  The nonrefundable jobs retention credit under division (B) of section 5751.50 of the Revised Code;  The nonrefundable credit for qualified research expenses under division (B) of section 5751.51 of the Revised Code;  The nonrefundable credit for a borrower's qualified research and development loan payments under division (B) of section 5751.52 of the Revised Code;  The nonrefundable credit for calendar years 2010 to 2029 for unused net operating losses under division (B) of section 5751.53 of the Revised Code;  The refundable motion picture and broadway theatrical production credit under section 5751.54 of the Revised Code;  The refundable jobs creation credit or job retention credit under division (A) of section 5751.50 of the Revised Code;  The refundable credit for calendar year 2030 for unused net operating losses under division (C) of section 5751.53 of the Revised Code.  (B) For any credit except the refundable credits enumerated in this section, the amount of the credit for a tax period shall not exceed the tax due after allowing for any other credit that precedes it in the order required under this section. Any excess amount of a particular credit may be carried forward if authorized under the section creating the credit.
Ohio Rev Code § 5751.99 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5751 | Commercial Activity Tax|Section 5751.99 | Penalties.

Effective: June 30, 2005|Latest Legislation:  House Bill 66 - 126th General Assembly|(A) Whoever files a fraudulent refund claim under section 5751.08 of the Revised Code shall be fined the greater of not more than one thousand dollars or the amount of the fraudulent refund requested or imprisoned not more than sixty days, or both.(B) Except as provided in this section, whoever violates any section of this chapter, or any rule adopted by the tax commissioner under this chapter, shall be fined not more than five hundred dollars or imprisoned not more than thirty days, or both.(C) The penalties provided in this section are in addition to any penalties imposed by the tax commissioner under section 5751.06 of the Revised Code.
Ohio Rev Code § 5753.01 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5753 | Casinos|Section 5753.01 | Definitions.

Effective: October 17, 2011|Latest Legislation:  House Bill 277 - 129th General Assembly|As used in Chapter 5753. of the Revised Code and for no other purpose under Title LVII of the Revised Code: (A) "Casino facility" has the same meaning as in section 3772.01 of the Revised Code.(B) "Casino gaming" has the same meaning as in section 3772.01 of the Revised Code.(C) "Casino operator" has the same meaning as in section 3772.01 of the Revised Code.(D) "Gross casino revenue" means the total amount of money exchanged for the purchase of chips, tokens, tickets, electronic cards, or similar objects by casino patrons, less winnings paid to wagerers. "Gross casino revenue" does not include the issuance to casino patrons or wagering by casino patrons of any promotional gaming credit as defined in section 3772.01 of the Revised Code. When issuance of the promotional gaming credit requires money exchanged as a match from the patron, the excludible portion of the promotional gaming credit does not include the portion of the wager purchased by the patron.(E) "Person" has the same meaning as in section 3772.01 of the Revised Code.(F) "Slot machine" has the same meaning as in section 3772.01 of the Revised Code.(G) "Table game" has the same meaning as in section 3772.01 of the Revised Code.(H) "Tax period" means one twenty-four-hour period with regard to which a casino operator is required to pay the tax levied by this chapter.
Ohio Rev Code § 5753.02 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5753 | Casinos|Section 5753.02 | Tax Levied on Casino Revenue.

Effective: September 10, 2010|Latest Legislation:  House Bill 519 - 128th General Assembly|For the purpose of funding the needs of cities, counties, public school districts, law enforcement, and the horse racing industry; funding efforts to alleviate problem gambling and substance abuse; defraying Ohio casino control commission operating costs; and defraying the costs of administering the tax, a tax is levied on the gross casino revenue received by a casino operator of a casino facility at the rate of thirty-three per cent of the casino operator's gross casino revenue at the casino facility. The tax is in addition to any other taxes or fees imposed under the Revised Code or other law and for which the casino operator is liable under Section 6(C)(2) of Article XV, Ohio Constitution.
Ohio Rev Code § 5753.021 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5753 | Casinos|Section 5753.021 | Tax Levied on Sports Gaming.

Effective: March 23, 2022|Latest Legislation:  House Bill 29 - 134th General Assembly|For the purposes of funding the education needs of this state, funding interscholastic athletics and other extracurricular activities for youth, funding efforts to alleviate problem sports gaming, and defraying the costs of enforcing and administering the law governing sports gaming and the tax levied by this section, a tax is hereby levied on the sports gaming receipts of a sports gaming proprietor at the rate of ten per cent of the sports gaming receipts received by the proprietor from the operation of sports gaming in this state. The tax imposed under this section is in addition to any other taxes or fees imposed under the Revised Code. Last updated February 14, 2022 at 4:17 PM
Ohio Rev Code § 5753.04 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5753 | Casinos|Section 5753.04 | Filing of Returns.

Effective: September 10, 2010|Latest Legislation:  House Bill 519 - 128th General Assembly|Daily each day banks are open for business, not later than noon, a casino operator shall file a return electronically with the tax commissioner. The return shall be in the form required by the tax commissioner, and shall reflect the relevant tax period. The return shall include, but is not limited to, the amount of the casino operator's gross casino revenue for the tax period and the amount of tax due under section 5753.02 of the Revised Code for the tax period. The casino operator shall remit electronically with the return the tax due. If the casino operator ceases to be a taxpayer at any time, the casino operator shall indicate the last date for which the casino operator was liable for the tax. The return shall include a space for this purpose.
Ohio Rev Code § 5753.05 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5753 | Casinos|Section 5753.05 | Penalties.

Effective: September 10, 2010|Latest Legislation:  House Bill 519 - 128th General Assembly|(A)(1) A casino operator who fails to file a return or to remit the tax due as required by section 5753.04 of the Revised Code shall pay a penalty not to exceed the greater of five hundred dollars or ten per cent of the tax due. (2) If the tax commissioner finds additional tax to be due, the tax commissioner may impose an additional penalty of up to fifteen per cent of the additional tax found to be due. A delinquent payment of tax made as the result of a notice or an audit is subject to the additional penalty imposed by this division.(3) If a casino operator fails to file a return electronically or to remit the tax electronically, the tax commissioner may impose an additional penalty of fifty dollars or ten per cent of the tax due as shown on the return, whichever is greater.(B) If the tax due under section 5753.02 of the Revised Code is not timely paid, the casino operator shall pay interest at the rate per annum prescribed in section 5703.47 of the Revised Code beginning on the day the tax was due through the day the tax is paid or an assessment is issued, whichever occurs first.(C) The tax commissioner shall collect any penalty or interest as if it were the tax levied by section 5753.02 of the Revised Code. Penalties and interest shall be treated as if they were revenue arising from the tax levied by section 5753.02 of the Revised Code.(D) The tax commissioner may abate all or a portion of any penalty imposed under this section and may adopt rules governing abatements.(E) If a casino operator fails to file a return or remit the tax due as required by section 5753.04 of the Revised Code within a period of one year after the due date for filing the return or remitting the tax, the Ohio casino control commission may suspend the casino operator's license.
Ohio Rev Code § 5753.06 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5753 | Casinos|Section 5753.06 | Application for Refund.

Effective: September 10, 2010|Latest Legislation:  House Bill 519 - 128th General Assembly|(A) A casino operator may apply to the tax commissioner for refund of the amount of taxes under section 5753.02 of the Revised Code that were overpaid, paid illegally or erroneously, or paid on an illegal or erroneous assessment. The application shall be on a form prescribed by the tax commissioner. The casino operator shall provide the amount of the requested refund along with the claimed reasons for, and documentation to support, the issuance of a refund. The casino operator shall file the application with the tax commissioner within four years after the date the payment was made, unless the applicant has waived the time limitation under division (D) of section 5753.07 of the Revised Code. In the latter event, the four-year limitation is extended for the same period of time as the waiver. (B) Upon the filing of a refund application, the tax commissioner shall determine the amount of refund to which the applicant is entitled. If the amount is not less than that claimed, the tax commissioner shall certify the amount to the director of budget and management and treasurer of state for payment from the tax refund fund. If the amount is less than that claimed, the tax commissioner shall proceed under section 5703.70 of the Revised Code.(C) Interest on a refund applied for under this section, computed at the rate provided for in section 5703.47 of the Revised Code, shall be allowed from the later of the date the tax was due or the date payment of the tax was made. Except as provided in section 5753.07 of the Revised Code, the tax commissioner may, with the consent of the casino operator, provide for crediting against the tax due for a tax period, the amount of any refund due the casino operator for a preceding tax period.(D) Refunds under this section are subject to offset under section 5753.061 of the Revised Code.
Ohio Rev Code § 5753.061 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5753 | Casinos|Section 5753.061 | Application of Refund to Debt to the State.

Effective: September 10, 2010|Latest Legislation:  House Bill 519 - 128th General Assembly|As used in this section, "debt to the state" means unpaid taxes that are due the state, unpaid workers' compensation premiums that are due, unpaid unemployment compensation contributions that are due, unpaid unemployment compensation payments in lieu of contributions that are due, unpaid fees payable to the state or to the clerk of courts under section 4505.06 of the Revised Code, incorrect medical assistance payments, or any unpaid charge, penalty, or interest arising from any of the foregoing. A debt to the state is not a "debt to the state" as used in this section unless the liability underlying the debt to the state has become incontestable because the time for appealing, reconsidering, reassessing, or otherwise questioning the liability has expired or the liability has been finally determined to be valid. If a casino operator who is entitled to a refund under section 5753.06 of the Revised Code owes a debt to the state, the amount refundable may be applied in satisfaction of the debt to the state. If the amount refundable is less than the amount of the debt to the state, the amount refundable may be applied in partial satisfaction of the debt. If the amount refundable is greater than the amount of the debt, the amount refundable remaining after satisfaction of the debt shall be refunded to the casino operator.
Ohio Rev Code § 5753.08 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5753 | Casinos|Section 5753.08 | Liability for Unpaid Taxes.

Effective: September 10, 2010|Latest Legislation:  House Bill 519 - 128th General Assembly|If a casino operator who is liable for the tax levied under section 5753.02 of the Revised Code sells the casino facility, disposes of the casino facility in any manner other than in the regular course of business, or quits the casino gaming business, any tax owed by that person becomes immediately due and payable, and the person shall pay the tax due, including any applicable penalties and interest. The person's successor shall withhold a sufficient amount of the purchase money to cover the amounts due and unpaid until the predecessor produces a receipt from the tax commissioner showing that the amounts due have been paid or a certificate indicating that no taxes are due. If the successor fails to withhold purchase money, the successor is personally liable, up to the purchase money amount, for amounts that were unpaid during the operation of the business by the predecessor.
Ohio Rev Code § 5753.09 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5753 | Casinos|Section 5753.09 | Administration and Enforcement.

Effective: September 10, 2010|Latest Legislation:  House Bill 519 - 128th General Assembly|The tax commissioner shall administer and enforce this chapter. In addition to any other powers conferred upon the tax commissioner by law, the tax commissioner may: (A) Prescribe all forms that are required to be filed under this chapter;(B) Adopt rules that are necessary and proper to carry out this chapter; and(C) Appoint professional, technical, and clerical employees as are necessary to carry out the tax commissioner's duties under this chapter.
Ohio Rev Code § 5753.10 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5753 | Casinos|Section 5753.10 | Recordkeeping.

Effective: September 10, 2010|Latest Legislation:  House Bill 519 - 128th General Assembly|The tax commissioner may prescribe requirements for the keeping of records and pertinent documents, for the filing of copies of federal income tax returns and determinations, and for computations reconciling federal income tax returns with the return required by section 5753.04 of the Revised Code. The tax commissioner may require a casino operator, by rule or by notice served on the casino operator, to keep records and other documents that the tax commissioner considers necessary to show the extent to which the casino operator is subject to this chapter. The records and other documents shall be open to inspection by the tax commissioner during business hours, and shall be preserved for a period of four years unless the tax commissioner, in writing, consents to their destruction within that period, or by order served on the casino operator requires that they be kept longer. If the records are normally kept electronically by the casino operator, the casino operator shall provide the records to the tax commissioner electronically at the tax commissioner's request. Any information required by the tax commissioner under this section is confidential under section 5703.21 of the Revised Code.
Ohio Rev Code § 5753.12 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5753 | Casinos|Section 5753.12 | Tax on Unlicensed Casino and Sports Gaming Facilities.

Effective: March 23, 2022|Latest Legislation:  House Bill 29 - 134th General Assembly|(A) Notwithstanding any provision of this chapter, any person who operates a casino facility without holding a current, valid license issued under Chapter 3772. of the Revised Code or a sports gaming facility without holding a current, valid license issued under Chapter 3775. of the Revised Code is liable for any amounts, including tax, interest, and penalties, imposed under this chapter in the same manner as persons that do hold such a license. (B) The tax commissioner may issue an assessment against a person described in division (A) of this section for any amount due under this chapter in the same manner provided under section 5753.07 of the Revised Code. Last updated February 14, 2022 at 4:19 PM