Ohio Revised Code
Chapter 5727 | Public Utilities
Section 5727.32 | Contents of Statement and Reports.

Effective: March 27, 2020
Latest Legislation: House Bill 197 - 133rd General Assembly
(A) For the purpose of the tax imposed by section 5727.30 of the Revised Code, the statement required by section 5727.31 of the Revised Code shall contain:
(1) The name of the company;
(2) The nature of the company, whether a person, association, or corporation, and under the laws of what state or country organized;
(3) The location of its principal office;
(4) The name and post-office address of the president, secretary, auditor, treasurer, and superintendent or general manager;
(5) The name and post-office address of the chief officer or managing agent of the company in this state;
(6) The amount of the excise taxes paid or to be paid with the reports made during the current calendar year as provided by section 5727.31 of the Revised Code;
(7) In the case of telegraph companies:
(a) The gross receipts from all sources, whether messages, telephone tolls, rentals, or otherwise, for business done within this state, including all sums earned or charged, whether actually received or not, for the year ending on the thirtieth day of June, and the company's proportion of gross receipts for business done by it within this state in connection with other companies, firms, corporations, persons, or associations, but excluding all of the following:
(i) All of the receipts derived wholly from interstate business or business done for or with the federal government;
(ii) The receipts of amounts billed on behalf of other entities.
(b) The total gross receipts for such period from business done within this state.
(8) In the case of all public utilities subject to the tax imposed by section 5727.30 of the Revised Code, except telegraph companies:
(a) The gross receipts of the company, actually received, from all sources for business done within this state for the year next preceding the first day of May, including the company's proportion of gross receipts for business done by it within this state in connection with other companies, firms, corporations, persons, or associations, but excluding both of the following:
(i) Receipts from interstate business or business done for the federal government;
(ii) Receipts from sales to another public utility for resale, provided such other public utility is subject to the tax levied by section 5727.24 or 5727.30 of the Revised Code;
(iii) Receipts of a combined company derived from operating as a natural gas company that is subject to the tax imposed by section 5727.24 of the Revised Code.
(b) The total gross receipts of the company, for the year next preceding the first day of May, in this state from business done within the state.
(B) The reports required by section 5727.31 of the Revised Code shall contain:
(1) The name and principal mailing address of the company;
(2) The total amount of the gross receipts excise taxes charged or levied as based upon its last preceding annual statement filed prior to the first day of January of the year in which such report is filed;
(3) The amount of the excise taxes due with the report as provided by section 5727.31 of the Revised Code.

Structure Ohio Revised Code

Ohio Revised Code

Title 57 | Taxation

Chapter 5727 | Public Utilities

Section 5727.01 | Public Utilities Definitions.

Section 5727.02 | Persons Excepted.

Section 5727.03 | Combined Company to File Separate Report for Each Listed Activity of Company.

Section 5727.031 | Report by Entity Incidentally Supplying Electricity.

Section 5727.04 | Public Utility or Interexchange Telecommunications Company Not Exempt.

Section 5727.05 | Exemption of Nonprofit and Municipal Corporations.

Section 5727.06 | Taxable Property of Public Utility or Interexchange Telecommunications Company - Assessment by Tax Commissioner.

Section 5727.08 | Annual Report.

Section 5727.10 | Assessment - Hearing - Correction.

Section 5727.11 | Method of Valuation.

Section 5727.111 | Assessing at Percentages of True Value.

Section 5727.12 | Valuation and Assessment of Railroad Properties.

Section 5727.14 | Apportionment of Value of Property of Interstate Railroad.

Section 5727.15 | Apportionment of Value of Taxable Property of Public Utilities.

Section 5727.23 | Preliminary or Amended Assessment - Petition for Reassessment.

Section 5727.24 | Tax on Gross Receipts of Natural Gas Company or Combined Electric and Gas Company.

Section 5727.241 | Credit Against Tax on Natural Gas or Combined Company.

Section 5727.25 | Quarterly or Annual Returns Filed With Tax Payment - Additional Charges, Penalties, and Interest.

Section 5727.26 | Assessment for Failure to File Return or Pay Amount Due - Judgment Against Company.

Section 5727.27 | Company to Keep Records - Inspection of Records.

Section 5727.28 | Refunds.

Section 5727.29 | Refundable Credit Calculation.

Section 5727.30 | Public Utilities Subject to Annual Excise Tax.

Section 5727.31 | Annual Statement of Public Utility - Reports.

Section 5727.311 | Tax Payments by Electronic Funds Transfer.

Section 5727.32 | Contents of Statement and Reports.

Section 5727.33 | Ascertaining and Determining Gross Receipts of Certain Companies.

Section 5727.331 | Tax Reduction to Be Reflected in Rates.

Section 5727.38 | Excise Tax on Gross Receipts of Certain Public Utilities.

Section 5727.42 | Collection of Excise Taxes; Refunds; Failure to Pay Taxes.

Section 5727.45 | Crediting of Taxes and Penalties to Funds.

Section 5727.47 | Notice of Assessment - Petition for Reassessment.

Section 5727.471 | Assessment for Underpayment or Overpayment of Taxes by Public Utility.

Section 5727.48 | Extension of Time.

Section 5727.49 | Monthly Report of Secretary of State - Information Provided by County Auditors.

Section 5727.50 | Valuation if No Report or Erroneous Information Reported.

Section 5727.51 | Taxes on Dissolution or Retirement Required to Be Paid.

Section 5727.53 | Action to Recover Taxes.

Section 5727.54 | Cancellation of Articles of Incorporation or Certificate of Authority for Failure to Report or Pay Taxes.

Section 5727.55 | Prohibition Against Doing Business After Cancellation of Articles or Certificate.

Section 5727.56 | Reinstatement of Public Utility - Conditions - Designation of Agent.

Section 5727.57 | Petition for Judgment for Taxes - Injunction - Procedure - Evidence.

Section 5727.58 | Quo Warranto Proceedings.

Section 5727.60 | Penalty for Failure to Make Report.

Section 5727.61 | Affidavit Denying Unlawful Political Contributions.

Section 5727.62 | Payment of Witness Fees.

Section 5727.71 | Duty of Officials of Railroads to Testify.

Section 5727.72 | Duty to Testify or Bring Books or Papers.

Section 5727.74 | Effect When Tax Charged Invalid.

Section 5727.75 | Exemption on Tangible Personal Property and Real Property of Certain Qualified Energy Projects.

Section 5727.80 | Kilowatt-Hour Tax Definitions.

Section 5727.81 | Excise Tax Levied on Electric Distribution Company.

Section 5727.811 | Excise Tax Levied on Natural Gas Distribution Company.

Section 5727.82 | Monthly Return and Payment of Tax.

Section 5727.83 | Payment by Electronic Funds Transfer.

Section 5727.84 | Crediting Money in Kilowatt-Hour Tax Receipts Fund.

Section 5727.85 | Payments From School District Property Tax Replacement Fund.

Section 5727.86 | Payments From Local Government Property Tax Replacement Fund.

Section 5727.88 | Administration of Provisions.

Section 5727.89 | Failure to File Return or Pay Tax, Interest, or Additional Charge.

Section 5727.90 | Statute of Limitations.

Section 5727.91 | Refunds.

Section 5727.92 | Keeping and Preserving Records.

Section 5727.93 | Registration.

Section 5727.94 | Tax Statement Provided to Customers.

Section 5727.95 | Prohibited Acts.

Section 5727.99 | Penalty.