reglab/statecodes huggingface dataset:
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-02 - Notice relative to license revocation proceeding

Current through all regulations passed and filed through July 1, 2024
Whenever the 
								tax commissioner finds that
				a wholesale or retail dealer is advertising, offering to sell, or selling
				cigarettes at a price in violation of the provisions of
				
								section
								1333.11, et seq.
				of the Revised Code, a written notice will be
				sent to such dealer by certified mail charging him with such violation and
				advising him that thirty days from the date of receipt of such notice an order
				will be issued by the 
								commissioner suspending or revoking his wholesale
				or retail cigarette dealer's license unless, within said
				
								thirty-day period, a hearing is requested in
				accordance with the provisions of 
								section
								119.07
								of the Revised Code.
If a hearing is requested, the 
								commissioner will set a date, time and place for same
				in accordance with the provisions of 
								section
								119.07
								of the Revised Code, at which time the dealer may
				appear in person or be represented by his attorney or such other person as he
				may designate, to present his position, arguments, or contentions relative to
				said charge.
Replaces: former TX-21-02
Effective: 11/23/2018
Five Year
				Review (FYR) Dates: 9/5/2018 and
				11/23/2023
Promulgated
				Under: 119
Statutory Authority: 5703.05
Rule Amplifies:
				5743.18
Prior Effective Dates:
				07/16/1964
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-03 - Use of stamp applying machines or other devices

Current through all regulations passed and filed through July 1, 2024
Any machine designed to affix heat applied decalcomania stamps,
				or any other device, as approved by the tax commissioner may be used in lieu of
				hand application of heat applied decalcomania stamps to evidence payment of the
				taxes levied in sections
				5743.02,
				5743.021,
				5743.024 and
				5743.026 of the Revised
				Code.
The commissioner may prescribe which one of the stated types of
				equipment may be used by any wholesale cigarette dealer.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-04 - Sales of stamps on credit

Current through all regulations passed and filed through July 1, 2024
(A) Cigarette tax stamps, or other means of
			 identification, as authorized by the tax commissioner, may be sold to a
			 licensed wholesale cigarette dealer on thirty-day credit periods upon written
			 application together with a bond in the amount of the aggregate net tax value
			 of purchases to be made during such credit periods.
(1) The surety on any bond may cancel such
			 bond by filing a sixty-day written notice thereof with the tax commissioner, in
			 which event the liability of the surety shall terminate upon the expiration of
			 said sixty-day period, except as to such liability of the principal as may have
			 accrued prior to the expiration of said period.
(2) All bonds shall remain in full force and
			 effect until cancelled in the manner provided herein.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-05 - Discount on sales of tax stamps

Current through all regulations passed and filed through July 1, 2024
The discount on sales of cigarette tax stamps to licensed
				wholesale dealers shall be one and eight-tenths per cent of the tax value
				thereof, irrespective of the amount of such sales.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-06 - Denial of discount in stamp purchases

Current through all regulations passed and filed through July 1, 2024
In addition to the power to revoke any cigarette dealer's
				license the department of taxation may, by final
				determination
								, after ten days' notice to any licensed wholesale
				cigarette dealer, deny such dealer the right to any discount in the further
				purchase of cigarette tax stamps  for such period of time as the department of taxation may
				determine in each case, under the following circumstances:
(A) Upon finding that any licensed wholesale
			 cigarette dealer has violated any provision of the cigarette tax law of Ohio or
			 any rule of the department of taxation with respect thereto.
(B) Upon finding by the department of
			 taxation that any wholesale cigarette dealer is delinquent in payment of the
			 cigarette excise tax and failure to pay such delinquency upon the expiration of
			 ten days after final date fixed by the department of taxation for such payment
			 or any extension of such payment date granted by the department.
(C) Upon failure to submit the wholesale
			 cigarette dealer's monthly report within ten days from notice of such failure.
Five Year Review (FYR) Dates:
				6/4/2020 and
				06/04/2025
Promulgated
				Under: 119
Statutory Authority:
				5703.05
Rule
				Amplifies: 5743.04
Prior
				Effective Dates: 07/26/1939,
				12/08/2016
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-08 - Sales of packages of cigarettes for which tax indicia are not available

Current through all regulations passed and filed through July 1, 2024
With respect to packages containing any number of cigarettes
				for which tax indicia are not available, the taxes levied by sections
				5743.02,
				
									5743.021
								 and
				5743.024 of the Revised Code
				shall be paid to the department of taxation on or before the tenth day of
				each month on all such packages of cigarettes sold in this state during the
				preceding calendar month.
In lieu of the manner otherwise provided by law to evidence
				payment of said taxes, each person liable for payment of the taxes levied by
				sections 5743.02 and
				
									5743.021
								of the Revised
				Code shall, prior to the sale of any such packages of cigarettes in this state,
				print or otherwise stamp on the bottom of each package the words "ohio tax
				paid"; each person liable for payment of the taxes levied by section
				5743.024 of the Revised Code
				shall, prior to the sale of any packages of cigarettes into any county in which
				the tax is in effect, print or otherwise stamp on the bottom of each package
				the words "OHIO & COUNTY TAX PAID."
The provisions herein shall not be construed to alter in any
				respect those provisions of law pertaining to sales of said packages of
				cigarettes in this state other than the manner of payment of said taxes and the
				manner of evidencing such payment.
Effective: 12/8/2016
Five Year Review
				(FYR) Dates: 09/23/2016 and
				12/08/2021
Promulgated
				Under: 119.03
Statutory
				Authority: 5703.05
Rule
				Amplifies: 5743.04
Prior
				Effective Dates: 8/3/59, 10/25/87,
				1-20-91
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-09 - Tax rate on long cigarettes capable of being cut into parts

Current through all regulations passed and filed through July 1, 2024
In case cigarettes or the packages containing them are
				perforated so that each cigarette may be conveniently cut into two or more
				parts so as to make two or more cigarettes, the number of cigarettes in such
				packages for the purpose of taxation shall be the number as though they were
				cut.
Effective: 12/8/2016
Five Year Review
				(FYR) Dates: 09/23/2016 and
				12/08/2021
Promulgated
				Under: 119.03
Statutory
				Authority: 5703.05
Rule
				Amplifies: 5743.04
Prior
				Effective Dates: 7-26-39
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-10 - Vending machines

Current through all regulations passed and filed through July 1, 2024
All cigarette vending machine owners
				or operators, upon request, have a duty to report
				under oath to the department of taxation the number and
				location of cigarette vending machines owned, operated or controlled by
				said owners, operators or controllers, in use or in stock or subject to
				use.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-11 - Sales by railroad dining and club cars

Current through all regulations passed and filed through July 1, 2024
Railroad companies operating dining and club car service within
				this state are permitted to traffic in cigarettes at retail sale
				by securing a retail cigarette license in the county where the headquarters of
				such dining and club car service is established in the state, as provided by
				section 5743.15 of the Revised
				Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-12 - Delivery of cigarettes for manufacturers' agents

Current through all regulations passed and filed through July 1, 2024
Prior to shipment or delivery of
				cigarettes to any person in Ohio for the use of any manufacturer's agent or
				representative, cigarette manufacturers shall notify the department of taxation
				in writing, in advance of the shipment or delivery, giving information as to
				the approximate date or dates, location or locations, brand and method of
				distribution, and provide a copy of the invoice covering such shipment or
				delivery.
Replaces: 5703-15-12
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-13 - Monthly reports of cigarettes shipped by wholesale cigarette dealers

Current through all regulations passed and filed through July 1, 2024
(A)
(1) As used in this rule:
(a) "Unstamped cigarettes" means packages of
			 cigarettes that do not bear an Ohio cigarette tax stamp.
(b) "Sale" has the same meaning as in
			 division (D) of section
			 5743.01 of the Revised Code and
			 includes delivery or other distribution.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-14 - Monthly reports by cigarette dealers receiving cigarettes in Ohio

Current through all regulations passed and filed through July 1, 2024
(A) On or before
			 the last day of the month, all licensed wholesale cigarette dealers that
			 receive or cause to be received in this state cigarettes have a duty to file
			 reports on a form and in a manner prescribed by the tax commissioner indicating
			 the quantities of cigarettes received during the preceding month, the person
			 from whom the cigarettes were purchased, and any other information requested by
			 the tax commissioner. All dealers have a duty to file reports each month
			 whether or not cigarettes were actually received during the preceding
			 month.
(B) Whenever a licensed
			 wholesale cigarette dealer has a duty to file an inventory return pursuant to
			 rule 5703-15-16 of the Administrative
			 Code, the dealer shall also file reports, in substance the same as the monthly
			 reports described in paragraph (A) of this rule,
			 on or before the last day of the month following the
			 inventory, reporting the receipt of cigarettes during the period from the
			 first day of the month through the day upon which the inventory was conducted.
(C) When a report has been filed pursuant to
			 paragraph (B) of this rule, the next monthly reports due
			 to be filed pursuant to paragraph (A) of this
			 rule will report the receipt of cigarettes during the
			 period from the day after the inventory to the end of the month.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-15 - Applications for refund on unsaleable cigarettes

Current through all regulations passed and filed through July 1, 2024
(A) A wholesale dealer may make application
			 for refund of cigarette tax previously paid by the dealer on unsaleable
			 cigarettes returned to the manufacturer. Such application shall be made on a
			 form prescribed by the tax commissioner, filed within
			 the period prescribed by section
			 5743.05 of the Revised Code,
			 and
			 supported by the following original documents:
(1) The manufacturer's returned goods
			 authorization;
(2) The bill of
			 lading;
(3) The manufacturer's
			 affidavit of receipt that includes taxing jurisdiction, number of packs, number
			 of stamps, and stamp type; and
(4)
			 The manufacturer's credit memorandum.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-16 - Cigarette wholesaler inventories and inventory returns

Current through all regulations passed and filed through July 1, 2024
(A) The department
			 of taxation may conduct an inventory of a licensed cigarette wholesale dealer's
			 stock of cigarettes, cigarette tax stamps, and other means of identification,
			 at any time during regular business hours, and then
			 leave
								a copy of the inventory findings
			  with the wholesale dealer or
			 the dealer's authorized agent or employee.
(B) In addition to the return
			 described in section
			 5743.03 of the Revised Code,
			 each licensed cigarette wholesale dealer, whose stock has been the subject of
			 an inventory conducted by the department of taxation,
			 has a duty
			 to file with the department of taxation a return showing the dealer's
			 entire purchases and sales of cigarettes, tax stamps, and other means of
			 identification, together with any other information requested by the tax
			 commissioner, for the period from the last day covered by the dealer's
			 preceding tax return through the day on which the inventory was conducted. The
			 return shall be made on a form prescribed by the tax commissioner,
								 delivered to the dealer at
			 the same time as the inventory report, and filed on or before the
			 last day of the month following the inventory
			 . When an inventory return has
			 been filed pursuant to this paragraph, the dealer's next return
			 as
			 described in section
			 5743.03 of the Revised Code,
			 will
			 report the purchases and sales for the period from the day after the inventory
			 to the end of the monthly period.
(C) Remittance of any tax deficiency shall be
			 made with the inventory return described in paragraph (B) of this
			 rule. Failure to file the return shall subject the wholesale dealer to the same
			 penalties mandated by section
			 5743.03 of the Revised Code for
			 failure to file the return as described in that section.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-17 - Storage of unstamped cigarettes by dealer

Current through all regulations passed and filed through July 1, 2024
(A) As used in this rule:
(1) "Dealer" means the holder of a current
			 valid wholesale cigarette dealer's license issued pursuant to section
			 5743.15 of the Revised Code and
			 who is authorized to purchase cigarette tax indicia from the department of
			 taxation.
(2) "Unstamped
			 cigarettes" means packages of cigarettes, to which Ohio cigarette tax indicia
			 have not been applied and upon which the Ohio cigarette tax has not been
			 paid.
(3) "Place of business" means
			 the location where the dealer applies tax indicia to cigarettes, as referenced
			 on his license.
(4) "Public
			 warehouse" means a place operated by a person in the business of storing goods
			 for others for consideration.
(5)
			 "Warehouseman" means the individual, partnership, corporation, or other person
			 that controls and operates a public warehouse.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-18 - Suspension of discount for selling cigarettes below cost

Current through all regulations passed and filed through July 1, 2024
(A) In addition to
			 the power to revoke or suspend a wholesale cigarette dealer's license, the tax
			 commissioner may suspend a dealer's right to any discount in the further
			 purchase of cigarette tax stamps  upon finding by the commissioner that the dealer has
			 violated section 1333.12 of the Revised Code by
			 advertising, offering to sell, or selling cigarettes below cost.
(B) Notice of the suspension shall be
			 delivered to the wholesale dealer personally or by certified mail. Such notice
			 shall describe the reason for suspending the discount and the length of the
			 time for which the suspension will be effective.
(C) After the expiration of ten days after
			 the dealer received the notice of suspension, the tax commissioner shall
			 prepare a journal entry ordering the suspension of discount as specified in the
			 notice. Certified copies of the journal entry shall be delivered to the dealer
			 and the treasurer of state personally or by certified mail. From the date of
			 his receipt of the journal entry the treasurer shall refuse to allow a discount
			 on the dealer's purchases of cigarette tax stamps  until the period of
			 suspension has expired.
(D)
(1) A dealer notified of discount suspension
			 under this rule may, within ten days after receipt of the notice of suspension,
			 protest the suspension to the tax commissioner. The protest must be filed
			 personally or by certified mail and must specify the basis of the
			 protest.
(2) In the protest, the
			 dealer may request a personal appearance hearing. If such a hearing is
			 requested, it shall be held in Columbus within thirty days of the filing of the
			 protest. The hearing may be postponed by the commissioner for up to fifteen
			 days if necessary. The commissioner shall give the dealer reasonable notice of
			 the date and time for the hearing by mailing the notice of hearing by certified
			 mail to the last known business address of the dealer. At the hearing, the
			 dealer may present any evidence to show he was not in violation of section
			 1333.12 of the Revised Code or
			 any other information relevant to the proposed suspension. No transcript or
			 stenographic record of the hearing will be made.
(3) If no hearing is requested, the
			 commissioner shall consider any information presented with the protest filed by
			 the dealer.
(4) The commissioner
			 shall issue a journal entry setting forth the final determination on the
			 protest and suspension and shall deliver the journal entry to the dealer
			 personally or by certified mail. The final determination of the commissioner
			 may be appealed to the board of tax appeals pursuant to section
			 5717.02 of the Revised Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-20 - Licensing cigarette manufacturers and importers and registration of other tobacco products manufacturers and importers

Current through all regulations passed and filed through July 1, 2024
(A)
(1)
			 Cigarette manufacturers and cigarette importers will be required to make and
			 deliver an application to the tax commissioner, which states the name of the
			 applicant, the nature of the applicant's business, and any other information
			 required by the commissioner. Any license issued under such application will be
			 valid for a period of one year commencing on the fourth Monday of
			 May.
(2) All cigarette
			 manufacturers and importers that apply for a license under paragraph (A) of
			 this rule may be required to provide documentation satisfactory to the
			 commissioner that their products are legal for sale. Manufacturers whose
			 cigarette brands are listed on the attorney general's web site under section
			 1346.05 of the Revised Code will
			 be presumed to have met this requirement. Any cigarette manufacturer or
			 importer shipping cigarette brands not listed on the attorney general's web
			 site may be required to provide documentation showing that the cigarettes are
			 legal for sale into another state and that such cigarettes will only be shipped
			 to cigarette wholesalers licensed to do business in such other state.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-21 - Sale of other tobacco products or vapor products between licensed other tobacco product or vapor product distributors

Current through all regulations passed and filed through July 1, 2024
(A)
(1) As
			 used in this rule, "sale" has the same meaning as in division (D) of section
			 5743.01
			 of the Revised Code and includes delivery or other distribution.
(2) All persons dealing in sales of other
			 tobacco products or vapor products, including
			 persons dealing in sales of previously taxed other tobacco products
			 or vapor products(secondary distributor), other
			 than persons dealing exclusively in sales of previously taxed other tobacco
			 products or vapor products to ultimate consumers,
			 must be licensed under section
			 5743.61
			 of the Revised Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-22 - Sale of unstamped cigarettes between licensed cigarette wholesalers

Current through all regulations passed and filed through July 1, 2024
(A)
(1) Shipments of unstamped cigarettes between
			 licensed cigarette wholesalers located in this state require the authorization
			 of the tax commissioner. Such authorization shall be on a form prescribed by
			 the commissioner for such purpose. Absent special circumstances, such
			 authorization will only be given for shipments between two licensed cigarette
			 wholesalers.
(2) Absent special
			 circumstances, the licensed wholesaler selling the cigarettes must have
			 purchased the cigarettes from either a licensed cigarette manufacturer or a
			 licensed cigarette importer.
(3)
			 The request to ship unstamped cigarettes must be made on a form and in a manner
			 prescribed by the commissioner for such purpose and must contain the brands,
			 quantity, date of shipment, method of shipment, and supplier of the cigarettes,
			 as well as any other information required by the commissioner. If such shipment
			 involves cigarettes not contained on the directory provided for in section
			 1346.05 of the Revised Code,
			 documentation may be required that such cigarettes are legal for sale in
			 another state.
(4) Approved
			 requests will be sent to both the supplying and receiving cigarette wholesalers
			 and must be carried in the vehicle actually transporting such cigarettes. The
			 receiving wholesaler must, within seventy-two hours excluding weekends and
			 holidays, notify the commissioner if the quantities received do not correspond
			 with the quantities contained on the commissioner's authorization form. Absent
			 notification to the commissioner, the receiving wholesaler will be presumed to
			 have received the quantity approved for shipment along with the resulting tax
			 liability.
(5) Both the supplying
			 wholesaler and receiving wholesaler are required to file monthly reports of
			 shipments made and received.
(6)
			 The commissioner reserves the right to request documentation verifying that any
			 shipment across state lines of unstamped cigarettes between wholesalers has
			 received approval from any other state involved.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-15 - Cigarette Tax › Section 5703-15-23 - Cigarette, other tobacco products, vapor products taxpayers and master settlement agreement filers must file and pay electronically

Current through all regulations passed and filed through July 1, 2024
(A) Except as
			 provided in paragraph (B) of this rule, each person required to file a
			 cigarette, other tobacco products and vapor products
			 tax return or master settlement agreement return or report shall file
			 such return or report and remit any payment of the tax liability as follows:
(1) The returns and reports shall be filed
			 electronically by using the Ohio business gateway as defined in Chapter 718. of
			 the Revised Code or by any other electronic filing and payment system
			 established by the department of taxation.
(2) All payments shall be made electronically
			 by using the Ohio business gateway, in the manner prescribed by rules adopted
			 by the treasurer of state under section
			 113.061 of
			 the Revised Code or through another electronic filing and payment system
			 established by the department of taxation.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-17 - Beer and Malt Beverage Tax › Section 5703-17-01 - Definitions

Current through all regulations passed and filed through July 1, 2024
As used in Chapters 4301., 4303., 4305. and 4307. of the
				Revised Code:
"Barrels" includes barrels, kegs, and any other containers
				having a capacity of more than one gallon, or one hundred twenty-eight fluid
				ounces.
"Bottles" and "cans" include glass, metal, paper or other
				containers having a capacity of one gallon, or one hundred twenty-eight fluid
				ounces, or less.
Effective: 10/26/2017
Five Year
				Review (FYR) Dates: 8/11/2017 and
				10/26/2022
Promulgated
				Under: 119.03
Statutory
				Authority: 5703.05
Rule
				Amplifies: 4301.01,
				4307.04,
				4307.01,
				4305.01,
				4301.42,
				4301.18
Prior
				Effective Dates: 7/20/39; 10/21/67
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-17 - Beer and Malt Beverage Tax › Section 5703-17-03 - Measuring bottle content

Current through all regulations passed and filed through July 1, 2024
Independently of the designation of liquid content appearing on
				the label or bottle of any taxable beer or malt beverage in sealed bottles or
				cans, the computation of the tax is based upon the liquid content actually
				contained in such sealed bottles. The bottle-filling machine's content setting
				device in use by a manufacturer or bottler establishes the actual content.
				Thus, if a bottle-filling machine is set to deliver twelve ounces of liquid,
				the content for the purpose of computing the tax is the amount of such setting,
				notwithstanding a slight variation due to age, type or other condition of the
				machine used.
Should the machine be set to deliver twelve and one-half or
				thirteen ounces, the actual content will be considered to be in excess of
				twelve ounces and the tax is computed the same as for eighteen ounces.
The department of taxation may in case of uncertainty, however,
				determine the tax upon the tested liquid content of assumed average bottles of
				a given brand as found in the market, or the statement of the label, whichever
				is higher.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-19 - Wine and Mixed Beverage Tax › Section 5703-19-01 - Liability for payment of the wine and mixed beverage tax

Current through all regulations passed and filed through July 1, 2024
For the purpose of this rule, "bottled" wine or mixed beverage
				is deemed to be that beverage which has been placed in the bottle or other
				container in which it will be sold or distributed to the ultimate
				consumer.
If wine is bottled in this state in an internal revenue bonded
				warehouse, the bottler becomes liable for payment of the tax levied thereon
				upon removal of such wine from said warehouse.
If wine is bottled in this state other than in an internal
				revenue bonded warehouse, the bottler becomes liable for payment of the tax
				levied thereon upon bottling of such wine.
If wine or mixed beverage which has been bottled in an internal
				revenue bonded warehouse outside this state is transferred to a like warehouse
				in Ohio, the consignee becomes liable for payment of the tax levied thereon
				upon removal from the Ohio warehouse.
If mixed beverage is bottled in this state, the bottler becomes
				liable for payment of the tax levied thereon upon transfer of ownership, for
				valuable consideration, to a wholesaler or retailer.
If wine or mixed beverage which has been bottled outside this
				state is imported into Ohio other than into an internal revenue bonded
				warehouse, the first consignee thereof in this state becomes liable for payment
				of the tax levied thereon upon receipt or possession of such wine or mixed
				beverage.
Every permit holder who becomes liable for payment of the tax
				levied on wine or mixed beverage must report and pay such tax to the department
				of taxation on or before the eighteenth day of the month immediately following
				that month in which such liability was incurred.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-23 - Horseracing Tax › Section 5703-23-01 - Filing and payment of horseracing tax

Current through all regulations passed and filed through July 1, 2024
(A) Except as provided in paragraph (C) of
			 this rule, each permit holder required to file a daily horseracing tax report
			 shall file such report and remit payment of the tax liability pursuant to
			 section
			 3769.103 of
			 the Revised Code as follows:
(1) For each
			 racing day, the permit holder shall prepare and transmit to the tax
			 commissioner a report, on a form prescribed by the commissioner, showing for
			 each race and simulcast:
(a) The amount
			 wagered on win, place, or show and the breakage thereon;
(b) The amount wagered on other than win,
			 place, or show and the breakage thereon;
(c) The capital improvement allowance, if
			 any;
(d) The amount of tax due;
			 and
(e) Any other information the
			 commissioner deems necessary.
The report shall be signed by the permit holder or an
				authorized agent. The report shall be filed electronically with the
				commissioner by using the Ohio business gateway or another electronic method
				authorized by the commissioner, unless the commissioner specifies a different
				method of filing.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-23 - Horseracing Tax › Section 5703-23-02 - Payment of additional horseracing tax

Current through all regulations passed and filed through July 1, 2024
(A) Within ten days after the close of a
			 racing meeting, the permit holder shall prepare and transmit to the tax
			 commissioner a final report, on a form prescribed by the tax commissioner,
			 showing the total amount wagered during the racing meeting and any other
			 information required by the commissioner relative to the levying of the tax.
			 The final report shall be signed by the permit holder or his authorized agent.
			 The report shall be filed with the commissioner by United States mail or by
			 personal delivery to an office of the department of taxation, unless the
			 commissioner specifies a different method of filing.
(B) With the report required to be filed by
			 paragraph (A) of this rule, the permit holder shall remit the additional
			 horseracing tax due on the total amount wagered for the horseracing meeting.
			 The remittance shall be by check, draft, or money order, payable to the
			 Treasurer of State.
(C) This rule does not apply to any
			 agricultural society which holds a horseracing permit.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-01 - Public notice of any proposed change in rules

Current through all regulations passed and filed through July 1, 2024
(A) In addition to other notification
			 procedures prescribed by law, notice of the proposed adoption, amendment, or
			 rescission of any rule of the department of taxation under Chapter 5703-25 of
			 the Administrative Code shall be given as provided in this rule.
(B) Notice under this rule shall be given in
			 any manner the department of taxation considers appropriate at least thirty
			 days prior to the day the proposed adoption, amendment or rescission of a rule
			 described in paragraph (A) of this rule is filed with the joint committee on
			 agency rule review under division (H) of section
			 119.03
			 of the Revised Code to the following:
(1) To
			 the county auditor, treasurer, prosecuting attorney, and board of commissioners
			 of each Ohio county and to their state-wide organizations;
(2) To appraisal firms and individual
			 appraisers who have filed documents with the tax commissioner for the current
			 year under paragraph (J) of rule
			 5703-25-08
			 of the Administrative Code at the time the public notice under this rule is
			 given;
(3) To any person or
			 organization who requests in writing to have such notice.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-05 - Definitions

Current through all regulations passed and filed through July 1, 2024
As used in rules 5703-25-05 to
				5703-25-17
				of the Administrative Code:
(A) "True
			 value in money" or "true value" means one of the following:
(1) The fair market value or current market
			 value of property and is the price at which property should change hands on the
			 open market between a willing buyer and a willing seller, neither being under
			 any compulsion to buy or to sell and both having a knowledge of all the
			 relevant facts.
(2) The price at
			 which property did change hands under the conditions described in section
			 5713.03
			 of the Revised Code, within a reasonable length of time either before or after
			 the tax lien date, unless subsequent to the sale the property loses value due
			 to some casualty or an improvement is added to the
			 property.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-08 - Procedure prior to actual appraisal

Current through all regulations passed and filed through July 1, 2024
(A) Before commencing the appraisal,
			 reappraisal, or revaluation of real property for the tax purposes in connection
			 with a sexennial reappraisal, triennial update, or for annual maintenance each
			 county auditor is required to appoint and employ the experts, deputies, clerks
			 or other employees as the auditor deems necessary in the performance of the
			 auditor's duties as assessor with the approval of the tax commissioner. The tax
			 commissioner hereby grants such general approval. All such employees shall be
			 appointed as deputies under the provisions of section
			 319.05 of the Revised
			 Code. The tax commissioner may order any particular county auditor to seek, in
			 writing, prior approval from the tax commissioner to appoint and employ any
			 such experts, deputies, clerks or other employees, as the tax commissioner
			 deems necessary, in the manner and for the time period the tax commissioner
			 prescribes.
(B) A county auditor
			 proposing to make an in-house sexennial reappraisal shall first prepare a
			 detailed plan for making such appraisal which shall include, but is not limited
			 to, the following provisions:
(1) Outline of
			 appraisal procedure to be followed.
(2) Number of persons to be
			 employed.
(3) The names and
			 addresses of key persons and supervisors to be employed and their
			 qualifications.
(4) Compensation
			 and salaries to be paid and estimate of total cost.
(5) Period of employment.
(6) The date actual appraisal work is to
			 begin.
(7) Date of completion of
			 the appraisal, and the specific tax year for which the appraised values shall
			 be placed on the tax duplicate.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-09 - Adoption and use of property records

Current through all regulations passed and filed through July 1, 2024
Each county auditor shall adopt a system of currently
				maintained property records for each lot, tract or parcel of real property in
				the county of the auditor's jurisdiction as provided in section
				5713.03 of the Revised Code.
				Such property records shall be in either sheet,
								 card, or
				electronic form as determined by the county auditor. The information
				contained on this record, in conjunction with the actual viewing of the
				property by the appraiser and other pertinent information available, shall be
				used in estimating the true value in money of each parcel of real property in
				the county. Each such record shall provide, insofar as applicable and/or
				practical, the following information:
(A) General:
(1) Name of the taxing district.
(2) Name and address of the owner of
			 record.
(3) Legal
			 description.
(4) Address and
			 location of the property.
(5)
			 Number of acres.
(6) Lot or tract
			 frontage and depth..
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-10 - Classification of real property and coding of records

Current through all regulations passed and filed through July 1, 2024
(A) As required by
			 section 5713.041 of the Revised Code,
			 the county auditor shall classify each parcel of taxable real property in the
			 county into one of the two following classifications, which are:
(1) Residential and agricultural land and
			 improvements;
(2) All other taxable
			 land and improvements, including commercial, industrial, mineral and public
			 utility land and improvements.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-11 - Valuation of land

Current through all regulations passed and filed through July 1, 2024
(A)
			 General - All land shall be appraised at its true value in money as of tax lien
			 date of the year in which the appraisal or update of values is made. In
			 arriving at the true value in money the county auditor shall consider, along
			 with other factors, not only the present use of the land but also its highest
			 and best probable legal use consistent with existing zoning and building
			 regulations. The requirement that land be classified under rule
			 5703-25-10
			 of the Administrative Code according to its principal use shall not affect the
			 requirement of this rule that it be appraised at its highest and best probable
			 legal use. The present improvements to the land, the demand and supply of land,
			 the demand and supply of land for such use, financing method, the length of
			 time until developed and the cost of development are factors that should be
			 considered in determining the highest and best probable legal use of the
			 land.
(B) All relevant facts
			 tending to influence the market value of land should be considered, including,
			 but not limited to, size, shape, topography, soil and subsoil, drainage,
			 utility connections, street or road, land pattern, neighborhood type and trend,
			 amenities, zoning, restrictions, easements, hazards, etc.
(C) Land may be valued by four principal
			 methods:
(1) The preferred method is the
			 market data or comparative process requiring the collection and analysis of
			 actual arms-length sales and other market information on comparable sites made
			 within a reasonable time of the date of the appraisal with adjustments for
			 variations. This method should be used except in unusual
			 circumstances.
(2) The allocation
			 method in which the land value is estimated by subtracting the value of the
			 improvements from a known sale price. This is primarily used in an area where
			 there are very few sales of vacant land and the improvements to land are of a
			 generally uniform type.
(3) The
			 land residual method estimates land value by capitalizing the residual income
			 imputable to land as derived from actual or hypothetical new improvements
			 assuming highest and best use. This method is useful in arriving at land value
			 when there are few or no sales or as a check against the market
			 approach.
(4) The development
			 method can be used in valuing land ready for development by estimating value as
			 fully developed and subtracting the development, administrative and
			 entrepreneurial costs.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-13 - Review of appraisal

Current through all regulations passed and filed through July 1, 2024
(A) Following the initial inspection and
			 extension of true values on the property record card, and prior to submitting
			 the returns to the county board of revision as required by section
			 5715.16 of the Revised Code,
			 each parcel of real property will be reviewed  by competent appraisers. The purpose of this review is to insure
			 that each property has been valued uniformly in relation to other properties at
			 true value as defined in rule
			 5703-25-05 of the Administrative
			 Code, so that when the values of land and improvements are added together, the
			 resulting value indicates the true value in money of the entire
			 property.
(B) In making this review
			 all factors affecting value will be considered including:
(1) Mathematical accuracy.
(2) Land classification and pricing
(3) Listing accuracy:
(a) Building measurements
(b) Construction features
(c) Construction quality grade
(d) Use of proper price schedule.
(4) Proper application of
			 depreciation and obsolescence.
(5)
			 Sales of comparable property for like use.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-14 - Documents to be filed in the county auditor's office

Current through all regulations passed and filed through July 1, 2024
The following shall be on file in the county auditor's office
				and open for public inspection during regular office hours after completion of
				the reappraisal:
(A) One set of all
			 tax maps showing land unit prices.
(B) One set of depth and other land price
			 schedules.
(C) One set of all
			 building schedules of every class, type and grade.
(D) Property record card or sheet for each
			 parcel of real property.
(E) In the
			 event other approaches such as computer assisted appraisals, are used, as
			 provided in rule
			 5703-25-07 of the
			 Administrative Code documents describing the method and application.
Effective: 10/3/2016
Five Year
				Review (FYR) Dates: 07/14/2016 and
				10/03/2021
Promulgated
				Under: 119.03
Statutory
				Authority: 5703.05
Rule
				Amplifies: 5713.01,
				5715.01
Prior
				Effective Dates: 12-28-73; 11-1-77;
				9-18-03
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-18 - Partial exemption from real property tax

Current through all regulations passed and filed through July 1, 2024
(A) Real property that is not intended
			 primarily for use in a business activity shall qualify for a partial exemption
			 from real property taxation pursuant to section
			 319.302 of the Revised Code. For
			 purposes of this partial exemption, "business activity" includes all uses of
			 real property, except:
(1) Farming;
(2) Leasing property for farming;
(3) Occupying or holding property improved
			 with single-family, two-family, or three-family dwellings;
(4) Leasing property improved with
			 single-family, two-family, or three-family dwellings; and
(5) Holding vacant land that the county
			 auditor determines will be used for farming or to develop single-family,
			 two-family, or three-family dwellings.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-30 - Definitions

Current through all regulations passed and filed through July 1, 2024
As used in rules 5703-25-30 to
				5703-25-36
				of the Administrative Code, the following definitions shall apply unless the
				context requires otherwise:
(A)
			 Statutory definitions: The following terms are as defined in section
			 5713.30 of the Revised Code.
(1) "Land devoted exclusively to agricultural
			 use";
(2) "Conversion of land
			 devoted exclusively to agricultural use";
(3) "Tax savings";
(4) "Owner."
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-32 - Agricultural advisory committee

Current through all regulations passed and filed through July 1, 2024
(A) An agricultural advisory committee shall
			 be created to annually advise the tax commissioner on economic, technological
			 and other current developments that might be considered in the determination of
			 agricultural land values as defined in these rules. The membership of the
			 committee shall be composed of a representative from such farm related
			 organizations and public agencies having knowledge in this field as may be
			 designated by the commissioner by journal entry adopted in January of each
			 year. The appointment to and service on the agricultural advisory committee
			 will be voluntary and there will be no reimbursement, by the commissioner, for
			 any expenses incurred by any member of said committee.
(B) The purpose of the committee will be to
			 review the various factors considered in arriving at agricultural use land
			 values and to evaluate new developments in order to make a recommendation to
			 the commissioner as to the values and application of methods that the
			 commissioner will set forth in the annual entry to be used in valuing
			 agricultural use land for the ensuing tax year. The minutes of the meeting
			 shall be recorded and presented to the commissioner together with the
			 recommendations of the committee, not later than the first Monday in
			 August.
(C) The commissioner may
			 consider such recommendations in making the annual determination. However, the
			 commissioner is not bound by such recommendations and may, at the
			 commissioner's option, either accept the recommendations in full or part, or
			 reject them in total in consideration of the commissioner's responsibility to
			 equalize all real property taxable values as provided by statutes and
			 interpreted by the supreme court of Ohio.
Effective: 9/11/2017
Five Year
				Review (FYR) Dates: 6/26/2017 and
				09/11/2022
Promulgated
				Under: 119
Statutory Authority:
				5703.05
Rule
				Amplifies: 5713.01,
				5715.01
Prior
				Effective Dates: 11/29/74, 11/1/77,
				9/18/03
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-25 - Equalization - Appraisals › Section 5703-25-35 - Determination of current agricultural use taxable value of land and total taxable value of parcels in counties that completed sexennial reappraisals for tax year 1972 or later

Current through all regulations passed and filed through July 1, 2024
In counties that have completed a sexennial reappraisal of real
				property for taxable purposes in 1972 or later the agricultural use land
				taxable value shall be the same percentage of agricultural use land value as
				that prescribed by rule
				5703-25-06
				of the Administrative Code, or any future revision of such rule, currently
				thirty-five per cent, to determine taxable value of all other taxable real
				property. The total taxable value of the parcel shall be calculated by adding
				the current agricultural use land taxable value to the taxable value of the
				improvements determined as required by rule
				5703-25-06
				of the Administrative Code.