reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5727.30 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.30 | Public Utilities Subject to Annual Excise Tax.

Effective: June 17, 2010|Latest Legislation:  Senate Bill 232 - 128th General Assembly|(A) Except as provided in divisions (B), (C), and (D) of this section, each public utility, except railroad companies, shall be subject to an annual excise tax, as provided by sections 5727.31 to 5727.62 of the Revised Code, for the privilege of owning property in this state or doing business in this state during the twelve-month period next succeeding the period upon which the tax is based. The tax shall be imposed against each such public utility that, on the first day of such twelve-month period, owns property in this state or is doing business in this state, and the lien for the tax, including any penalties and interest accruing thereon, shall attach on such day to the property of the public utility in this state. (B) Gross receipts of an electric company, rural electric company, or energy company received after April 30, 2001, are not subject to the annual excise tax imposed by this section.(C) A natural gas company's gross receipts received after April 30, 2000, are not subject to the annual excise tax imposed by this section.(D) A telephone company's gross receipts derived from amounts billed to customers after June 30, 2004, are not subject to the annual excise tax imposed by this section. Notwithstanding any other provision of law, gross receipts derived from amounts billed by a telephone company to customers prior to July 1, 2004, shall be included in the telephone company's annual statement filed on or before August 1, 2004, which shall be the last statement or report filed under section 5727.31 of the Revised Code by a telephone company. A telephone company shall not deduct from its gross receipts included in that last statement any receipts it was unable to collect from its customers for the period of July 1, 2003, to June 30, 2004.
Ohio Rev Code § 5727.31 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.31 | Annual Statement of Public Utility - Reports.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|(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 of August, shall file with the tax commissioner a statement in such form as the commissioner prescribes and shall pay any amount due.(B)(1) Annually, on or before the fifteenth day of October of the current year, each public utility whose estimated excise taxes for the current year as based upon the statement required to be filed in that year by division (A) of this section are one thousand dollars or more shall file with the commissioner a report, in such form as the commissioner prescribes, showing the amount of excise tax estimated to be charged or levied pursuant to law for the current year upon the basis of such annual statement, and shall remit a portion of the estimated excise taxes shown to be due by the report. The portion of the estimated excise taxes due at the time the report is filed shall be one-third of its total excise taxes estimated to be charged or levied for the current year based upon the annual statement filed under division (A) of this section.(2) Annually, on or before the first day of March and June, each public utility whose excise taxes as based upon its last preceding annual statement filed under division (A) of this section prior to the first day of January were one thousand dollars or more shall file with the commissioner a report, in such form as the commissioner prescribes, showing the amount of excise tax charged or levied pursuant to law upon the basis of such annual statement, and shall remit a portion of the excise taxes shown to be due by each such report. The portion of the excise taxes due at the time each such report is filed shall be one-third of its total excise taxes so charged or levied based upon such annual statement.(C) Any public utility subject to the excise taxes imposed by section 5727.30 of the Revised Code whose tax as certified under section 5727.38 of the Revised Code in a year equals or exceeds the amount specified for that year in section 5727.311 of the Revised Code shall make the payments required under this section in the second ensuing and each succeeding year in the manner prescribed by section 5727.311 of the Revised Code, except as otherwise prescribed by that section.(D)(1) For purposes of this section, a report required to be filed under division (B) of this section is considered filed when it is received by the tax commissioner.(2) For purposes of this section and sections 5727.311 and 5727.42 of the Revised Code, remittance of an excise tax required to be made under this section is considered to be made when the remittance is received by the treasurer of state or tax commissioner, or when credited to an account designated by the treasurer of state for the receipt of tax remittances.
Ohio Rev Code § 5727.331 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.331 | Tax Reduction to Be Reflected in Rates.

Effective: January 23, 1963|Latest Legislation:  House Bill 1 - 105th General Assembly|Any reduction in the excise tax on gross receipts paid by a public utility resulting from the exclusion of sales to other public utilities for resale from the determination of gross receipts under sections 5727.32 and 5727.33 of the Revised Code shall be reflected in the rates charged the ultimate consumers in any rate determination affecting such consumers after October 11, 1961.
Ohio Rev Code § 5727.38 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.38 | Excise Tax on Gross Receipts of Certain Public Utilities.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|On or before the first Monday of November, annually, the tax commissioner may assess an excise tax against a public utility subject to the excise tax under section 5727.30 of the Revised Code. The tax shall be computed by multiplying the taxable gross receipts as determined by the commissioner under section 5727.33 of the Revised Code by six and three-fourths per cent in the case of pipe-line companies, and four and three-fourths per cent in the case of all other companies. The minimum tax for any such company for owning property or doing business in this state shall be fifty dollars. The assessment shall be mailed to the taxpayer.
Ohio Rev Code § 5727.45 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.45 | Crediting of Taxes and Penalties to Funds.

Effective: December 1, 2007|Latest Legislation:  House Bill 119 - 127th General Assembly|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 the general revenue fund.
Ohio Rev Code § 5727.48 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.48 | Extension of Time.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|The tax commissioner, on application by a public utility, may extend to the public utility a further specified time, not to exceed thirty days, within which to file any report or statement required by this chapter to be filed with the commissioner, except reports required by sections 5727.24 to 5727.29 of the Revised Code. A public utility must file such an application, in writing, with the commissioner on or before the date that the report or statement is otherwise required to be filed.
Ohio Rev Code § 5727.49 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.49 | Monthly Report of Secretary of State - Information Provided by County Auditors.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The secretary of state shall prepare and keep a correct list of all incorporated public utilities engaged in business within this state and required by law to pay an excise or franchise tax or fee. Each month he shall file with the tax commissioner a certified report showing all such new public utilities, the increase or decrease of the capital stock or the dissolution of existing public utilities, and such other information as the commissioner requires. For the purpose of obtaining the necessary information, the secretary of state or the commissioner shall have access to the records of the offices of the county auditors of the state.Upon requires of the secretary of state or the commissioner, any county auditor shall furnish such information as is shown by the records of his office concerning public utilities located within his county and subject to sections 5727.01 to 5727.62, inclusive, of the Revised Code.
Ohio Rev Code § 5727.50 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.50 | Valuation if No Report or Erroneous Information Reported.

Effective: September 29, 1999|Latest Legislation:  House Bill 283 - 123rd General Assembly|If any public utility fails to make any report to the tax commissioner required by law, or makes such report and fails to report or reports erroneously any information essential to the determination of any amount, value, proportion, or other fact to be determined by the commissioner pursuant to law, which is necessary for the fixing of any fee, tax, or assessment, the commissioner shall determine such amount, value, proportion, or other fact and shall certify the same as required by law. Such power and duty of the commissioner shall extend only to the five years next preceding the year in which such inquiry is made. Upon the determination and certification by the commissioner, a tax, fee, or assessment shall be charged for collection from such public utility at the rate provided by law for the years when such tax, fee, or assessment was omitted, or erroneously charged so that the total tax, fee, or assessment paid and to be paid for such years shall be in the full amount chargeable to such public utility by law. Such charge shall be without prejudice to the collection of any penalty authorized by law.This section shall not apply to sections 5727.24 to 5727.29 of the Revised Code.
Ohio Rev Code § 5727.51 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.51 | Taxes on Dissolution or Retirement Required to Be Paid.

Effective: October 11, 1955|Latest Legislation:  House Bill 70 - 101st General Assembly|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, shall not exempt it from the requirements to make reports and pay excise or franchise fees or taxes in accordance with law.
Ohio Rev Code § 5727.53 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.53 | Action to Recover Taxes.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|The taxes, fees, and penalties provided by this chapter that are remitted to the treasurer of state may be recovered by an action brought in the name of the state in the court of common pleas of Franklin county, or of any county in which such public utility is doing business, or in which the line of any railroad company is located, and such court of common pleas shall have jurisdiction of the action regardless of the amount involved. The attorney general, on request of the tax commissioner, shall institute such action in the court of common pleas of Franklin county or of any of such counties the commissioner directs. Sums recovered in any such action shall be paid into the state treasury in the same manner as the tax.
Ohio Rev Code § 5727.54 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.54 | Cancellation of Articles of Incorporation or Certificate of Authority for Failure to Report or Pay Taxes.

Effective: December 31, 1989|Latest Legislation:  Senate Bill 156 - 118th General Assembly|If a corporation, wherever organized, required by law to file any report or return or to pay any tax or fee as a public utility fails to make such report or return or to pay any such tax or fee for ninety days after the time prescribed by law for making such report or return or paying such tax or fee, the tax commissioner shall certify such fact to the secretary of state. The secretary of state shall thereupon cancel the articles of incorporation of any such public utility which is organized under the laws of this state by appropriate entry upon the margin of the record thereof, or cancel by proper entry the certificate of authority of any such foreign public utility to do business in this state. Thereupon all the powers, privileges, and franchises conferred upon such public utility by such articles of incorporation or by such certificate of authority shall cease, subject to section 1701.88 of the Revised Code. The secretary of state shall immediately notify such domestic or foreign public utility of the action taken by him, and shall also forward for filing a certificate of the action so taken to the county recorder of the county in which the principal place of business of the public utility in this state is located, for which filing no fee shall be charged.
Ohio Rev Code § 5727.55 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.55 | Prohibition Against Doing Business After Cancellation of Articles or Certificate.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|No person shall exercise or attempt to exercise any powers, privileges, or franchises under articles of incorporation or certificate of authority after the same is canceled, as provided by section 5727.54 of the Revised Code, for failure to make a report or return or to pay any tax or fee.
Ohio Rev Code § 5727.56 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.56 | Reinstatement of Public Utility - Conditions - Designation of Agent.

Effective: August 1, 2003|Latest Legislation:  House Bill 95 - 125th General Assembly|Any public utility whose articles of incorporation or license certificate to do or transact business in this state has expired or has been canceled or revoked by the secretary of state, as provided by law for failure to make any report or return or to pay any tax or fee, upon payment to the secretary of state of any additional fees and penalties required to be paid to the secretary of state, and upon the filing with the secretary of state of a certificate from the tax commissioner that it has complied with all the requirements of law as to franchise or excise tax reports and paid all franchise or excise taxes, fees, or penalties due thereon for every year of its delinquency, and upon the payment to the secretary of state of an additional fee of ten dollars, shall be reinstated and again entitled to exercise its rights, privileges, and franchises in this state, and the secretary of state shall cancel the entry of cancellation or expiration to exercise its rights, privileges, and franchises. If the reinstatement is not made within one year from the date of the cancellation of its articles of incorporation or date of the cancellation or expiration of its license to do business, and it appears that articles of incorporation or license certificate have been issued to a corporation of the same or similar name, the applicant for reinstatement shall be required by the secretary of state, as a condition prerequisite to such reinstatement, to amend its articles by changing its name. A certificate of reinstatement may be filed in the county recorder's office of any county in the state, for which the recorder shall charge and collect a base fee of three dollars for services and a housing trust fund fee of three dollars pursuant to section 317.36 of the Revised Code.If a domestic public utility applying for reinstatement has not previously designated an agent upon whom process may be served as required by section 1701.07 of the Revised Code, such public utility shall at the time of reinstatement and as a prerequisite thereto designate an agent in accordance with such section.Any officer, shareholder, creditor, or receiver of any such public utility may at any time take all steps required by this section to effect such reinstatement, and in such case the designation of an agent upon whom process may be served shall not be a prerequisite to the reinstatement of the public utility.
Ohio Rev Code § 5727.58 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.58 | Quo Warranto Proceedings.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|If any public utility fails to make and file the excise or franchise reports or returns required by law, or to pay the penalties provided by law for failure to make and file such reports or returns for a period of ninety days after the time prescribed by law, the attorney general, on the request of the tax commissioner, shall commence an action in quo warranto in the court of appeals of the county in which such public utility has its principal place of business to forfeit and annul its privileges and franchises. If the court is satisfied that any such public utility is in default, it shall render judgment ousting such public utility from the exercise of its privileges and franchises within this state, and shall otherwise proceed as provided in sections 2733.01 to 2733.39, inclusive, of the Revised Code.
Ohio Rev Code § 5727.60 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.60 | Penalty for Failure to Make Report.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|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 of time granted by the tax commissioner, a penalty of fifty dollars per month, not to exceed five hundred dollars, may be imposed for each month or fraction of a month elapsing between the due date of the report, including any extensions, and the date the report was filed. The penalty under this section for failing to file a report required by section 5727.08 of the Revised Code shall be paid into the state general revenue fund. The penalty under this section for failing to file the report required by section 5727.31 of the Revised Code shall be deposited into the state treasury in the same manner as the tax, and the commissioner may collect the penalty by assessment pursuant to section 5727.38 of the Revised Code. The tax commissioner may abate this penalty in full or in part.
Ohio Rev Code § 5727.61 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.61 | Affidavit Denying Unlawful Political Contributions.

Effective: October 5, 1999|Latest Legislation:  Senate Bill 3 - 123rd General Assembly|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 Code shall file therewith, in such form as the commissioner prescribes, an affidavit subscribed and sworn to by a person or officer having knowledge of the facts setting forth that such public utility has not, during the preceding year, except as permitted by sections 3517.082, 3599.03, and 3599.031 of the Revised Code, directly or indirectly paid, used or offered, consented, or agreed to pay or use any of its money or property for or in aid of or opposition to a political party, a candidate for election or nomination to public office, or a political action committee, legislative campaign fund, or organization that supports or opposes any such candidate or in any manner used any of its money or property for any partisan political purpose whatever, or for the reimbursement or indemnification of any person for money or property so used. Such forms of affidavit as the commissioner prescribes shall be attached to or made a part of the return, statement, or report required to be made by such public utility under sections 5727.01 to 5727.62 of the Revised Code.
Ohio Rev Code § 5727.62 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.62 | Payment of Witness Fees.

Effective: July 1, 2009|Latest Legislation:  House Bill 525 - 127th General Assembly|A person who appears before the department of taxation, on its order, as to the appraisal of property in any taxing district, shall be allowed and paid out of the treasury of the proper county, if an officer of any such taxing district, the person's actual and necessary traveling expenses, which shall be itemized and sworn to by the person who incurred the expense, and if other than any such officer, the person shall receive for attendance the fees and mileage provided for under section 119.094 of the Revised Code. Such traveling expenses and witness fees shall be audited and paid out of the county treasury of the proper county in the same manner as other expenses are audited and paid, upon the presentation of a certificate from the department certifying to the fact of such attendance.
Ohio Rev Code § 5727.71 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.71 | Duty of Officials of Railroads to Testify.

Effective: January 1, 1980|Latest Legislation:  House Bill 145 - 113th General Assembly|No president, secretary, receiver, accounting or tax officer, servant, or agent of a railroad company shall refuse to attend before a lawful board of appraisers and assessors when required to do so, or refuse to submit to the inspection of such board any books or papers of such company in his possession, custody, or control, or refuse to answer any question put to him by the board or upon its order concerning the business, property, money, and credits, or the value thereof, of the company.
Ohio Rev Code § 5727.72 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.72 | Duty to Testify or Bring Books or Papers.

Effective: October 5, 1999|Latest Legislation:  Senate Bill 3 - 123rd General Assembly|No officer, employee, or agent of a person subject to this chapter shall refuse to attend before the department of taxation when required to do so, or refuse to bring with the officer, employee, or agent and submit for inspection any books or papers of such person in the officer's, employee's, or agent's possession, custody, or control, or refuse to answer any questions put to the officer, employee, or agent concerning the organization, business, or property of such person.
Ohio Rev Code § 5727.74 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.74 | Effect When Tax Charged Invalid.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|In case any tax or fee authorized by law to be charged and collected against any class of corporations or public utilities is declared invalid, such invalidity shall not affect the validity of the law, as applicable to any other class of corporations or public utilities.
Ohio Rev Code § 5727.88 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5727 | Public Utilities|Section 5727.88 | Administration of Provisions.

Effective: December 21, 2000|Latest Legislation:  Senate Bill 287 - 123rd General Assembly|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 sections. Upon request of the tax commissioner, the public utilities commission shall assist the tax commissioner by providing information regarding any natural gas distribution company or electric distribution company that is subject to regulation by the commission.