reglab/statecodes huggingface dataset:
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.27 | Term of Permits - Out-of State Delivery.

Effective:
September 1, 2008
Latest Legislation:
Senate Bill 150 - 127th General Assembly
Each permit issued under sections 4303.02 to 4303.232 of the Revised Code shall authorize the person named to carry on the business specified at the place or in the boat, vessel, or classes of dining car equipment described, and shall be issued for one year, or part of one year, commencing on the day after the uniform expiration dates designated by the division of liquor control, or for the unexpired portion of such year, and no longer, subject to suspension, revocation, or cancellation as authorized or required by this chapter or Chapter 4301. of the Revised Code. Upon application by a permit holder, the superintendent of liquor control may expand during specified seasons of the year the premises for which the permit holder's permit was issued to include a premises immediately adjacent to the premises for which the permit was issued, so long as the immediately adjacent premises is under the permit holder's ownership and control and is located in an area where sales under the permit are not prohibited because of a local option election. Whenever the superintendent considers it advisable to cancel the unexpired portion of an outstanding permit in order that the permit may be issued on one of the uniform expiration dates designated by the superintendent, the superintendent shall credit to the holder a proportionate amount representing the unexpired portion of the permit year pursuant to section 4301.41 of the Revised Code. Such permit does not authorize the person named to carry on the business specified at any place or in any vehicle, boat, vessel, or class of dining car equipment other than that named, nor does it authorize any person other than the one named in such permit to carry on that business at the place or in the vehicle, boat, vessel, or class of dining car equipment named, except pursuant to compliance with the rules and orders of the division governing the assignment and transfer of permits, and with the consent of the division. The holder of a G permit may substitute the name of another licensed pharmacist for that entered on the permit, subject to rules of the division.
This chapter and Chapter 4301. of the Revised Code do not prohibit the holder of an A, B, C, or D permit from making deliveries of beer or intoxicating liquor containing not more than twenty-one per cent of alcohol by volume, or prohibit the holder of an A or B permit from selling or distributing beer or intoxicating liquor to a person at a place outside this state, or prohibit the holder of any such a permit, or an H permit, from delivering any beer or intoxicating liquor so sold from a point in this state to a point outside this state.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.28 | Sale of Services in Connection With the Issuing of Any Permit Prohibited.

Effective:
July 1, 1997
Latest Legislation:
Senate Bill 162 - 121st General Assembly
No person shall sell or offer to sell services or shall solicit or receive anything of value in connection with the issuing of any permit under Chapters 4301. and 4303. of the Revised Code, except on appeal or rehearing. Such chapters do not prevent an applicant for a permit from employing an attorney at law to assist the applicant in making application for a permit, or prevent an attorney at law from accompanying any applicant for a permit, or permit holder, in reference to any matter pending before the superintendent or the division of liquor control.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.291 | D-4 Permits Not Limited.

Effective:
June 22, 1984
Latest Legislation:
House Bill 37 - 115th General Assembly
The issuance of a D-4 permit to a unit of an organization chartered by the congress of the United States or a subsidiary unit of a national fraternal organization, when the parent organization has been in existence for eight years or more at the time application is made for a D-4 permit, shall not be limited by virtue of any rule promulgated by the liquor control commission limiting the number of D-4 permits which may be issued in the state or any policial subdivision thereof.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.293 | Names of Persons Having a Legal or Beneficial Ownership of the Business Included in Application.

Effective:
January 1, 2018
Latest Legislation:
House Bill 49 - 132nd General Assembly
(A) Any person making application concerning a permit to conduct a business for which a permit is required under this chapter shall list on the application the name and address of each person having a legal or beneficial interest in the ownership of the business, including contracts for purchase on an installment basis. If any person is a corporation or limited liability company, the applicant shall list the names of each officer of the corporation; the names of each officer of the limited liability company, if the limited liability company has officers, and the names of the managing members of the company or the managers of the company, if the management of the company is not reserved to its members; the names of each person owning or controlling five per cent or more of the capital stock of the corporation; and the names of each person owning or controlling five per cent or more of either the voting interests or membership interests in the limited liability company. If any person is a partnership or association, the applicant shall list the names of each partner or member of the association. Any person having a legal or beneficial interest in the ownership of the business, other than a bank as defined in section 1101.01 of the Revised Code, shall notify the division of liquor control of the interest, including contracts for purchase on an installment basis, occurring after the application for, or the issuance of, the permit. The notification shall be given within fifteen days of the change. Whenever the person to whom a permit has been issued is a corporation or limited liability company and any transfer of that corporation's stock or that limited liability company's membership interests is proposed such that, following the transfer, the owner of the majority or plurality of shares of stock in the corporation would change or the owner of the majority or plurality of the limited liability company's membership interests would change, the proposed transfer of stock or membership interests shall be considered a proposed transfer of ownership of the permit, and application shall be made to the division of liquor control for a transfer of ownership. The application shall be subject to the notice and hearing requirements of section 4303.26 of the Revised Code and to the restrictions imposed by section 4303.29 and division (A)(1) of section 4303.292 of the Revised Code.
(B) Whoever violates this section is guilty of a misdemeanor of the first degree.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.30 | Duplicate Permits for Additional Fixed Counters.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
The rights granted by any permit that authorizes on-premises consumption of beer, mixed beverages, wine, or spirituous liquor shall be exercised at not more than two fixed counters, commonly known as bars, in rooms or places on the permit premises, where beer, mixed beverages, wine, or spirituous liquor is sold to the public for consumption on the premises. For each additional fixed counter on the permit premises where those beverages are sold for consumption on the premises, the permit holder shall obtain a duplicate permit for the class of permit already issued.
The holder of any such permit shall be granted, upon application to the division of liquor control, a duplicate permit for each additional fixed counter on the permit premises at which beer, mixed beverages, wine, or spirituous liquor is sold for consumption on the premises, provided the application is made in the same manner as an application for an original permit. The application shall be identified with DUPLICATE printed on the permit application form furnished by the department, in boldface type. The application shall identify by name, or otherwise amply describe, the room or place on the premises where the duplicate permit is to be operative. Each duplicate permit shall be issued only to the same individual, firm, or corporation as that of the original permit and shall be an exact duplicate in size and word content as the original permit, except that it shall show on it the name or other ample identification of the room, or place, for which it is issued and shall have DUPLICATE printed on it in boldface type. A duplicate permit shall bear the same number as the original permit. The fee for a duplicate permit is one hundred dollars or an amount which is twenty per cent of the fee payable for the original permit issued to the same premises, whichever is higher. Application for a duplicate permit may be filed any time during the life of an original permit. The fee for each duplicate permit shall be paid in accordance with section 4303.24 of the Revised Code.
Last updated August 9, 2023 at 11:40 AM
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.32 | Entry Into Military Service.

Effective:
July 1, 1997
Latest Legislation:
Senate Bill 162 - 121st General Assembly
Notwithstanding sections 4303.02 to 4303.30 of the Revised Code, and any other provision of Chapters 4301. and 4303. of the Revised Code or the rules promulgated by the liquor control commission, when the holder of any permit issued pursuant to sections 4303.02 to 4303.23 of the Revised Code, while such permit is in good standing, enters the military service of the United States and closes the place of business authorized to be operated by said permit with the intention of reopening it in the same political subdivision and resuming its operation upon the holder's honorable release from duty, honorable discharge, or separation from the military service under conditions other than dishonorable, such permit holder may surrender, for cancellation and refund for the unexpired period, the permit to the division of liquor control. Upon application within six months of such release, discharge, or separation from the military service of the United States, the same class permit shall be issued to such former permit holder so that the permit holder may resume, in the same political subdivision, operation of the business. The division shall not issue any permit in lieu of the permit surrendered for cancellation and refund as provided in this section, and the reissuance thereof shall be held in abeyance during the time the former holder is in the military service of the United States, and for six months after separation or release from military service under conditions other than dishonorable. In the case of the death of the former holder of a permit the issuance of which is held in abeyance, the permit shall be available for issuance to any qualified applicant. Such permit holder need not pay any fees of any nature whatsoever for the privilege of retaining the right to the reissuance of such permit as provided in this section. This section does not prevent the division from assessing any of the fees provided for the issuance of a new permit or the renewal of an old permit if the operation of the business authorized to be conducted by virtue of the permit is continued after the permit holder's entry into the military service.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.331 | Out-of-State Dealers and Brokers Required to Register With Tax Commissioner.

Effective:
October 16, 2009
Latest Legislation:
House Bill 1 - 128th General Assembly
No permit holder shall purchase and import into this state any beer from any manufacturer, bottler, importer, wholesale dealer, or broker outside this state and within the United States unless and until such manufacturer, bottler, importer, wholesale dealer, or broker registers with the tax commissioner and supplies such information as the commissioner may require.
The commissioner may, by rule, require any registrant to file with the commissioner a bond payable to the state in such form and amount as the commissioner prescribes with surety to the satisfaction of the tax commissioner conditioned upon the making of the report to be made to the tax commissioner and the payment to the tax commissioner of taxes levied by sections 4301.42 and 4305.01 of the Revised Code, all as provided in section 4303.33 of the Revised Code.
Any such manufacturer, bottler, importer, wholesale dealer, or broker shall, as a part of such registration, make the secretary of state its agent for the service of process or notice of any assessment, action, or proceedings instituted in the state against such person under sections 4303.33, 4301.42, and 4305.01 of the Revised Code.
Such process or notice shall be served in accordance with section 5703.37 of the Revised Code.
Any B-1 permit holder who purchases beer from any manufacturer, bottler, importer, wholesale dealer, or broker outside this state and within the United States who has not registered with the tax commissioner and filed a bond as provided in this section shall be liable for any tax due on any beer purchased from such unregistered manufacturer, bottler, importer, wholesale dealer, or broker and shall be subject to any penalties provided in Chapters 4301., 4303., 4305., and 4307. of the Revised Code.
Any B-1 permit holder who purchases beer from any manufacturer, bottler, importer, wholesale dealer, or broker outside this state and within the United States who has complied with this section shall not be liable for any tax due to the state on any beer purchased from any such manufacturer, bottler, importer, wholesale dealer, or broker.
All money collected by the tax commissioner under this section shall be paid to the treasurer of state as revenue arising from the taxes levied by sections 4301.42, 4301.43, 4301.432, and 4305.01 of the Revised Code.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.332 | Tax Exemption for A-1c, S-1 Permit Holders.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
(A) Both of the following are exempt from the taxes levied under sections 4301.42 and 4305.01 of the Revised Code on beer sold or distributed in this state:
(1) An A-1c permit holder in this state with a total production of beer, wherever produced, that does not exceed nine million three hundred thousand gallons in a calendar year;
(2) An S-1 permit holder with a total production of beer, wherever produced, that does not exceed nine million three hundred thousand gallons in a calendar year.
The exemption may be claimed monthly against taxes levied under one or more of those sections as the reports required by section 4303.33 of the Revised Code are due. At the time the report for December is due for a calendar year during which a permit holder claimed an exemption under this section, if the permit holder has paid the tax levied under sections 4301.42 and 4305.01 of the Revised Code, the permit holder may claim a refund of such tax paid during the calendar year or shall remit any additional tax due because the permit holder did not qualify for the exemption on the December report. For the purpose of providing this refund, taxes previously paid under section 4303.33 of the Revised Code during the calendar year shall not be considered final until the December report is filed.
(B) The tax commissioner shall prescribe forms for and allow the exemptions and refunds authorized by this section.
Last updated September 9, 2021 at 3:50 PM
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.333 | Tax Exemptions for A-2, A-2f, S-1, and S-2 Permit Holders.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
(A) An A-2 or A-2f permit holder in this state or S-1 or S-2 permit holder whose total production of wine, wherever produced, which but for this exemption is taxable under section 4301.43 of the Revised Code does not exceed five hundred thousand gallons in a calendar year, shall be allowed an exemption from the taxes levied under section 4301.43 of the Revised Code on wine produced and sold or distributed in this state. The exemption may be claimed monthly against current taxes levied under such section as the reports required by section 4303.33 of the Revised Code are due. At the time the report for December is due for a calendar year during which a permit holder claimed an exemption under this section, if the permit holder has paid the tax levied under section 4301.43 of the Revised Code, the permit holder may claim a refund of such tax paid during the calendar year or shall remit any additional tax due because it did not qualify for the exemption on the December report. For the purpose of providing this refund, taxes previously paid under section 4303.33 of the Revised Code during the calendar year shall not be considered final until the December report is filed.
(B) The tax commissioner shall prescribe forms for and allow the exemptions and refunds authorized by this section.
Last updated September 9, 2021 at 3:54 PM
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.34 | G and I Permit Restrictions on Sales.

Effective:
July 22, 1998
Latest Legislation:
Senate Bill 66 - 122nd General Assembly
The sale of alcohol under G and I permits is subject to the following restrictions in addition to those imposed by the rules or orders of the division of liquor control:
(A) All sales under such permits shall be made by the licensed pharmacist in charge of the store or by a licensed pharmacy intern, lawfully employed therein.
(B) All sales to hospitals, infirmaries, and medical or educational institutions for the uses authorized by such permits shall be made only upon the written, signed, dated, and sworn application of the superintendent of such institution.
(C) All sales of alcohol to physicians, dentists, and veterinary surgeons shall be made only on the written, signed, dated, and sworn application of such physician, dentist, or veterinary surgeon, personally presented by the applicant.
(D) All sales of alcohol for mechanical, chemical, or scientific purposes shall be made only upon the written application of the purchaser known by the pharmacist or pharmacy intern to be a person engaged in such mechanical, chemical, or scientific pursuits, which application shall be dated, signed, and sworn to by the purchaser.
All applications required by this section shall state clearly and specifically the kind and quantity of alcohol required and the use to which it is to be put by the person purchasing it, and that the person will not use any of the alcohol procured for any other use than that stated in the application.
All prescriptions and applications required by this section shall be canceled as soon as filled by the person filling the same, by having "canceled" plainly written or stamped thereon and signed and dated by the person who filled the same, and shall be kept open to public inspection. No person shall furnish alcohol more than once on any such prescription or application.
Each holder of such a permit shall register in an alphabetically arranged book, kept exclusively for that purpose, all prescriptions of physicians and dentists, in the following order: the name of the physician or dentist, the name of the person prescribed for, the quantity and kind of alcohol, and the use for which prescribed.
The person making the sale shall indorse upon the prescription the date upon which it was filled and the person's own name. Each such holder shall keep a record of applications, showing the date of each, by whom made, the quantity and kind of alcohol supplied, and when, where, and for what purpose and by whom such alcohol was to be used. Each applicant shall certify to the same by signing the applicant's name in such record book. Such book shall be open at all times during business hours to the inspection of the division.
Any licensed pharmacist or pharmacy intern may administer the oath required by this section.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.35 | Restricting Purchase of Beer or Spirituous Liquor for Resale.

Effective:
September 16, 2004
Latest Legislation:
Senate Bill 164 - 125th General Assembly
No holders of retail permits shall purchase any beer subject to the tax imposed by sections 4301.42 and 4305.01 of the Revised Code or any wine or mixed beverage subject to the tax imposed by section 4301.43 of the Revised Code for resale, except from holders of A or B permits.
No holders of retail permits shall purchase spirituous liquor for resale except from the division of liquor control, unless with the special consent of the division under particular regulations and markup provisions prescribed by the superintendent of liquor control.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.36 | Fines for Violations.

Effective:
September 26, 1996
Latest Legislation:
Senate Bill 293 - 121st General Assembly
Any person who is subject to Chapter 4301., 4303., or 4307. of the Revised Code, in the transportation, possession, or sale of wine or mixed beverages subject to the taxes imposed by section 4301.43 and, if applicable, section 4301.432 of the Revised Code, and who violates any provision of any of those chapters or any lawful rule promulgated by the tax commissioner under any provision of any of those chapters, for the violation of which no penalty is otherwise provided, shall be fined as provided in division (B) of section 4303.99 of the Revised Code.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.37 | Prohibited Acts.

Effective:
October 4, 1955
Latest Legislation:
Senate Bill 367 - 101st General Assembly
No person shall violate sections 4303.01 to 4303.37, inclusive, of the Revised Code, for which no penalty is provided.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.40 | Notification of Filing of Complaint.

Effective:
July 1, 1997
Latest Legislation:
Senate Bill 162 - 121st General Assembly
Any party bringing an action to prohibit the operation of a business under a permit issued under this chapter shall, upon filing the complaint in the action, notify the division of liquor control of the filing of the complaint.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4303 | Liquor Permits › Section 4303.99 | Penalty.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
(A) Whoever violates section 4303.28 of the Revised Code shall be fined not less than one thousand nor more than twenty-five hundred dollars or imprisoned not less than six months nor more than one year.
(B) Whoever violates section 4303.36 of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars.
(C) Whoever violates section 4303.37 of the Revised Code shall be fined not less than twenty-five nor more than fifty dollars.
(D) Whoever violates division (D)(2) of section 4303.202 or division (C) of section 4303.208 of the Revised Code is guilty of a misdemeanor of the fourth degree.
(E)(1) Whoever violates division (B)(1) or (2) of section 4303.236 of the Revised Code is guilty of a misdemeanor and shall be fined not more than five hundred dollars.
(2) If a person commits a second offense within one year after committing the first offense, the person shall be fined not more than one thousand dollars.
(3) If a person commits a third or subsequent offense within one year after committing the first offense, the person shall be fined not more than five thousand dollars.
Last updated August 4, 2021 at 3:30 PM
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4305 | Tax on Bulk Sales of Beer › Section 4305.01 | Tax Bulk Sale or Distribution of Beer.

Effective:
October 11, 2002
Latest Legislation:
House Bill 371 - 124th General Assembly
For the purpose of reimbursing the state for the expenses of administering Chapters 4301. and 4303. of the Revised Code and to provide revenues for the support of the state, a tax is hereby levied on the sale or distribution in this state of beer, whether in barrels or other containers, excepting in sealed bottles or cans, at the rate of five dollars and fifty-eight cents per barrel of thirty-one gallons.
The tax commissioner shall exercise, with respect to the administration of the tax imposed by this section, all the powers and duties vested in or imposed by sections 4307.04 to 4307.07 of the Revised Code, so far as consistent with this section. Manufacturers and consignees of beer in barrels or other containers, excepting in sealed bottles or cans, and railroad companies, express companies, and other public carriers transporting shipments of such beer are subject, with respect to such tax, to the same duties and entitled to the same privileges as are required or permitted by those sections.
The revenue derived from the tax on the sale and distribution of beer pursuant to this section and section 4301.42 of the Revised Code shall be for the use of the general revenue fund.
The tax refund fund created by section 5703.052 of the Revised Code may be drawn upon by the tax commissioner for any refunds authorized to be made by the commissioner in sections 4303.33, 4307.05, and 4307.07 of the Revised Code for beer.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4305 | Tax on Bulk Sales of Beer › Section 4305.03 | False Entry Upon Invoice or Container of Beer.

Effective:
October 11, 2002
Latest Legislation:
House Bill 371 - 124th General Assembly
No person shall make any false entry upon an invoice or container of beer when the entry is required to be made under section 4305.01 of the Revised Code, or present any such false entry for the inspection of the tax commissioner.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4305 | Tax on Bulk Sales of Beer › Section 4305.04 | Hindering Inspection of Beer Premises.

Effective:
October 11, 2002
Latest Legislation:
House Bill 371 - 124th General Assembly
No person shall prevent or hinder the tax commissioner from making a full inspection of any place where beer subject to the tax imposed by section 4305.01 of the Revised Code is sold or stored, or prevent or hinder the full inspection of invoices, books, records, or papers required to be kept under that section.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4305 | Tax on Bulk Sales of Beer › Section 4305.08 | Beer Definition.

Effective:
October 1, 1982
Latest Legislation:
House Bill 357 - 114th General Assembly
As used in sections 4305.11 and 4305.14 of the Revised Code, "beer" has the same meaning as given in division (B)(2) of section 4301.01 of the Revised Code.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4305 | Tax on Bulk Sales of Beer › Section 4305.11 | Record Maintenance and Retention.

Effective:
October 5, 1987
Latest Legislation:
House Bill 231 - 117th General Assembly
Every holder of a permit liable for the tax levied under section 4305.09 of the Revised Code shall maintain and keep for a period of three years a record of beer distributed or sold within this state by the permit holder, together with any invoices, records, receipts, bills of lading, and other pertinent papers, required by the tax commissioner.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4305 | Tax on Bulk Sales of Beer › Section 4305.15 | Form of Local Option Petition on Beer Sales by C and D Permit Holders.

Effective:
March 23, 1981
Latest Legislation:
House Bill 1062 - 113th General Assembly
The petition provided for in section 4305.14 of the Revised Code may consist of one or more separate petition papers. Petitions shall be governed by the rules set forth in section 3501.38 of the Revised Code.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4305 | Tax on Bulk Sales of Beer › Section 4305.99 | Penalty.

Effective:
January 1, 1964
Latest Legislation:
House Bill 316 - 105th General Assembly
(A) Whoever violates section 4305.03 or 4305.04 of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars.
(B) Whoever violates section 4305.01 of the Revised Code or any rule or regulation promulgated by the tax commissioner under such section, for the violation of which no penalty is provided, shall be fined not less than twenty-five nor more than one hundred dollars.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4307 | Tax on Bottled Beverages › Section 4307.01 | Bottled Beverage Tax Definitions.

Effective:
October 1, 1982
Latest Legislation:
House Bill 357 - 114th General Assembly
As used in sections 4307.01 to 4307.12 of the Revised Code:
(A) "Beer" and "beverages" have the same meaning as given in division (B)(2) of section 4301.01 of the Revised Code.
(B) "Person" includes firms and corporations.
(C) "Wholesale dealer" includes only those persons who sell bottled beverages to retail dealers or for purpose of resale only.
(D) "Retail dealer" includes every person other than a wholesale dealer or a manufacturer engaged in the business of selling bottled beverages in this state, irrespective of quantity or amount or number of sales.
(E) "Sales" includes exchange, barter, gift, offer for sale, and distribution, and excludes transactions in interstate or foreign commerce.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4307 | Tax on Bottled Beverages › Section 4307.04 | Administration of Tax on Sale of Bottled Beverages.

Effective:
July 19, 1995
Latest Legislation:
Senate Bill 188 - 121st General Assembly
The tax commissioner shall enforce and administer sections 4301.42, 4301.421, 4301.422, 4301.423, 4301.424, 4303.33, 4303.331, 4305.01, and 4307.01 to 4307.12 of the Revised Code. The commissioner may adopt such rules as are necessary to carry out such sections and may adopt different detail rules applicable to diverse methods and conditions of sale of bottled beverages in this state. All books, papers, invoices, and records of any manufacturer, bottler, or wholesale or retail dealer in this state, whether or not required under sections 4307.01 to 4307.12 of the Revised Code to be kept by that person, showing that person's sales receipts and purchases of bottled beverages, shall at all times, during the usual business hours of the day, be open for the inspection of the commissioner. The commissioner may investigate and examine the stock of bottled beverages in and upon any premises where the same is placed, stored, or sold.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4307 | Tax on Bottled Beverages › Section 4307.05 | Tax Refunds - Tax Illegally or Erroneously Paid.

Effective:
April 3, 2023
Latest Legislation:
House Bill 66 - 134th General Assembly
(A) The tax commissioner shall refund to persons required to pay the tax levied under section 4301.42, 4301.421, 4301.424, 4301.43, 4301.432, 4303.33, or 4305.01 of the Revised Code amounts paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the commissioner, on the form prescribed by the commissioner, within three years from the date of the illegal or erroneous payment.
On the filing of the application, the commissioner shall determine the amount of the refund to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify the amount to the director of budget and management and treasurer of state for payment from the tax refund fund created by section 5703.052 of the Revised Code. If the amount is less than that claimed, the commissioner shall proceed in accordance with section 5703.70 of the Revised Code.
(B) The holder of a B-3 permit is entitled to a refund of the actual amount of tax paid on wine sold for sacramental purposes, upon the conditions that the permit holder make affidavit that the wine was so sold, that the tax had been paid on the wine, and that the permit holder furnish both of the following:
(1) A written acknowledgment from the purchaser that the purchaser has received the wine and that the price paid did not include the tax;
(2) The name and address of the purchaser.
Application for a refund shall be made as an application for refund of amounts erroneously paid and shall be subject to the requirements and procedures of division (A) of this section. On the filing of the application, the commissioner shall determine the amount of refund due and certify that amount to the director of budget and management and treasurer of state for payment from the tax refund fund. When a refund is granted for payment of an illegal or erroneous assessment issued by the commissioner, the refund shall include interest on the amount of the refund from the date of the overpayment. The interest shall be computed at the rate per annum prescribed by section 5703.47 of the Revised Code.
Last updated March 21, 2023 at 2:54 PM
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4307 | Tax on Bottled Beverages › Section 4307.07 | Tax Refunds - Resales Outside the State.

Effective:
September 6, 2002
Latest Legislation:
Senate Bill 200 - 124th General Assembly
When tax has been paid on bottled beverages and such bottled beverages are sold and shipped in interstate or foreign commerce, or transported by either the purchaser or seller out of the state for the purpose of resale outside the state, the seller in this state is entitled to a refund of the actual amount of tax paid, upon condition that the seller furnishes documentary evidence satisfactory to the tax commissioner, which may be from the usual business records of the taxpayer, that the price paid did not include the tax, together with the name and address of the purchaser. The commissioner may adopt rules providing for refund to manufacturers or dealers of the amount of tax paid on such bottled beverage that becomes unfit for sale, or any similar loss that may occur, on proof of such loss. An application shall be filed with the commissioner, on the form prescribed by the commissioner for such purpose, within ninety days from the date such beverages are sold and shipped in interstate or foreign commerce, or from the date that such beverages become unfit for sale or any similar loss occurs.
On the filing of the application, the commissioner shall determine the amount of refund to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify the amount to the director of budget and management and treasurer of state for payment from the tax refund fund created by section 5703.052 of the Revised Code.
If the amount is less than that claimed, the commissioner shall proceed in accordance with section 5703.70 of the Revised Code.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4307 | Tax on Bottled Beverages › Section 4307.08 | Duplicate Invoice System - Freight Bills.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
When delivering bottled beverages to any person, each manufacturer and wholesale dealer in this state shall make a duplicate invoice showing the date of delivery, the amount and value of each shipment of bottled beverages delivered, and the name of the purchaser to whom delivery is made, and shall retain such invoice for two years, subject to the use and inspection of the tax commissioner.
When bottled beverages are shipped into the state, the railroad company, express company, or any other public carrier transporting any shipment thereof shall file with the commissioner a copy of the freight bill within ten days after the delivery of each shipment.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4307 | Tax on Bottled Beverages › Section 4307.09 | Seizure and Forfeiture of Bottled Beverages on Which Tax Not Paid.

Effective:
October 1, 1982
Latest Legislation:
House Bill 357 - 114th General Assembly
Whenever the tax commissioner or any of his deputies or employees authorized by him for such purpose discover any bottled beverage, subject to tax as provided by section 4301.42 of the Revised Code, and upon which the tax has not been paid, the commissioner, or such deputy or employee may take possession of such bottled beverage, which shall be forfeited to the state. The commissioner may within a reasonable time, by a notice posted upon the premises where such seizure is made, or by publication in some newspaper having circulation in the county wherein such seizure is made, at least five days before the date of sale, sell such forfeited bottled beverage, and from the proceeds of such sale shall collect the tax due thereon together with a penalty of fifty per cent thereof and the costs incurred in such proceedings and pay the balance to the person in whose possession such forfeited bottled beverage was found. Such seizure and sale do not relieve any person from fine or imprisonment for violation of such sections. Such sale shall be made in the county where most convenient and economical.
2023 Ohio Revised Code › Title 43 | Liquor › Chapter 4307 | Tax on Bottled Beverages › Section 4307.11 | False Entry Upon Invoice or Container of Bottled Beverage.

Effective:
January 1, 1964
Latest Legislation:
House Bill 316 - 105th General Assembly
No person shall make any false entry upon an invoice, or container of a bottled beverage, required to be made under sections 4307.01 to 4307.12, inclusive, of the Revised Code, or present any such false entry for the inspection of the tax commissioner.