Effective: September 29, 2013
Latest Legislation: House Bill 59 - 130th General Assembly
Beginning January 1, 2014:
(A) Each wireless service provider and reseller shall keep complete and accurate records of bills for wireless service, together with a record of the wireless 9-1-1 charges collected under section 128.42 of the Revised Code, and shall keep all related invoices and other pertinent documents. Each seller shall keep complete and accurate records of retail sales of prepaid wireless calling services, together with a record of the wireless 9-1-1 charges collected under section 128.42 of the Revised Code, and shall keep all related invoices and other pertinent documents.
(B) Records, invoices, and documents required to be kept under this section shall be open during business hours to the inspection of the tax commissioner. They shall be preserved for a period of four years unless the tax commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.
Structure Ohio Revised Code
Chapter 128 | Emergency Telephone Number System
Section 128.02 | Statewide Emergency Services Internet Protocol Network Steering Committee.
Section 128.022 | Guidelines for Disbursements.
Section 128.03 | Countywide 9-1-1 System.
Section 128.06 | Planning Committee and Technical Advisory Committee.
Section 128.07 | Proposal to Implement System; Final Plan.
Section 128.08 | Resolution to Approve or Disapprove Plan.
Section 128.09 | Municipal Corporations or Townships Establishing Own System.
Section 128.12 | Amendment of Plan.
Section 128.15 | Deadline for Installation of 9-1-1 System.
Section 128.18 | Determining Rates and Charges.
Section 128.22 | Imposing Charges on Improved Realty to Pay for Public Safety Answering Points.
Section 128.25 | Election on Adding Monthly Charge to Telephone Bills to Fund 9-1-1 System.
Section 128.26 | Election on Monthly Charge on Telephone Access Lines to Fund Certain Systems.
Section 128.27 | Billing and Collection of Charges.
Section 128.32 | Immunity; Prohibited Conduct.
Section 128.34 | Proceedings to Enforce Compliance.
Section 128.40 | 9-1-1 Program Office.
Section 128.42 | Wireless 9-1-1 Charge Imposed on Subscribers.
Section 128.44 | Notice of Changes to Wireless 9-1-1 Charges.
Section 128.45 | Recordkeeping.
Section 128.461 | Interest on Remitted Charges.
Section 128.462 | Limitations on Assessments.
Section 128.52 | Sales Subject to Taxes on Retail Sales.
Section 128.55 | Disbursement of Government Assistance Fund Monies.
Section 128.57 | County Systems Receiving Disbursements to Provide Wireless 9-1-1 Service.
Section 128.571 | Limitation on Use of Rc 128.57 Payments.
Section 128.60 | Service Providers to Supply Information; Confidentiality.
Section 128.63 | Adoption of Rules; Charge Prescribed by General Assembly.