Effective: September 30, 2021
Latest Legislation: House Bill 110 - 134th General Assembly
As used in sections 5727.80 to 5727.95 of the Revised Code:
(A) "Electric distribution company" means either of the following:
(1) A person who distributes electricity through a meter of an end user in this state or to an unmetered location in this state;
(2) The end user of electricity in this state, if the end user obtains electricity that is not distributed or transmitted to the end user by an electric distribution company that is required to remit the tax imposed by section 5727.81 of the Revised Code.
"Electric distribution company" does not include a person that donates all of the electricity the person generates to a political subdivision of the state. Division (A)(2) of this section shall not apply to a political subdivision in this state that is the end user of electricity that is donated to the political subdivision.
(B) "Kilowatt hour" means one thousand watt hours of electricity.
(C) For an electric distribution company, "meter of an end user in this state" means the last meter used to measure the kilowatt hours distributed by an electric distribution company to a location in this state, or the last meter located outside of this state that is used to measure the kilowatt hours consumed at a location in this state.
(D) "Person" has the same meaning as in section 5701.01 of the Revised Code, but also includes a political subdivision of the state.
(E) "Municipal electric utility" means a municipal corporation that owns or operates a system for the distribution of electricity.
(F) "Qualified end user" means an end user of electricity that satisfies either of the following criteria:
(1) The end user uses more than three million kilowatt hours of electricity at one manufacturing location in this state for a calendar day for use in a qualifying manufacturing process.
(2) The end user uses electricity at a manufacturing location in this state for use in a chlor-alkali manufacturing process but, if the end user uses electricity distributed by a municipal electric utility, the end user can only be a "qualified end user" upon obtaining the consent of the legislative authority of the municipal corporation that owns or operates the utility.
(G) "Qualified regeneration" means a process to convert electricity to a form of stored energy by means such as using electricity to compress air for storage or to pump water to an elevated storage reservoir, if such stored energy is subsequently used to generate electricity for sale to others primarily during periods when there is peak demand for electricity.
(H) "Qualified regeneration meter" means the last meter used to measure electricity used in a qualified regeneration process.
(I) "Qualifying manufacturing process" means an electrochemical manufacturing process or a chlor-alkali manufacturing process.
(J) "Self-assessing purchaser" means a purchaser that meets all the requirements of, and pays the excise tax in accordance with, division (C) of section 5727.81 of the Revised Code.
(K) "Natural gas distribution company" means a natural gas company or a combined company that is subject to the excise tax imposed by section 5727.24 of the Revised Code and that distributes natural gas through a meter of an end user in this state or to an unmetered location in this state.
(L) "MCF" means one thousand cubic feet.
(M) For a natural gas distribution company, "meter of an end user in this state" means the last meter used to measure the MCF of natural gas distributed by a natural gas distribution company to a location in this state, or the last meter located outside of this state that is used to measure the natural gas consumed at a location in this state.
(N) "Flex customer" means an industrial or a commercial facility that has consumed more than one billion cubic feet of natural gas a year at a single location during any of the previous five years, or an industrial or a commercial end user of natural gas that purchases natural gas distribution services from a natural gas distribution company at discounted rates or charges established in any of the following:
(1) A special arrangement subject to review and regulation by the public utilities commission under section 4905.31 of the Revised Code;
(2) A special arrangement with a natural gas distribution company pursuant to a municipal ordinance;
(3) A variable rate schedule that permits rates to vary between defined amounts, provided that the schedule is on file with the public utilities commission.
An end user that meets this definition on January 1, 2000, or thereafter is a "flex customer" for purposes of determining the rate of taxation under division (D) of section 5727.811 of the Revised Code.
(O) "Electrochemical manufacturing process" means the performance of an electrochemical reaction in which electrons from direct current electricity remain a part of the product being manufactured. "Electrochemical manufacturing process" does not include a chlor-alkali manufacturing process.
(P) "Chlor-alkali manufacturing process" means a process that uses electricity to produce chlorine and other chemicals through the electrolysis of a salt solution.
Last updated August 4, 2021 at 3:36 PM
Structure Ohio Revised Code
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 5727.08 | 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 5727.27 | Company to Keep Records - Inspection of Records.
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 5727.55 | 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 5727.80 | 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 5727.92 | Keeping and Preserving Records.
Section 5727.93 | Registration.
Section 5727.94 | Tax Statement Provided to Customers.