Effective: September 6, 2002
Latest Legislation: Senate Bill 200 - 124th General Assembly
(A) No person shall distribute electricity or natural gas to a meter of an end user in this state or to an unmetered location in this state if that person is not registered with the tax commissioner as an electric distribution company or a natural gas distribution company.
(B) Each person required to register under division (A) of this section shall register prior to distributing electricity or natural gas to a meter of an end user in this state or to an unmetered location in this state. The tax commissioner shall prescribe the form of the registration application. The commissioner shall assign an identification number to each registration and notify the registrant of that number. The registration shall remain in effect until canceled in writing by the registrant upon the cessation of distributing electricity or natural gas to a meter of an end user in this state or to an unmetered location in this state, or until such registration is denied, revoked, or canceled by the commissioner. A registration may be revoked or canceled by the tax commissioner as provided by Chapter 119. of the Revised Code, for failure of an electric distribution company to pay the tax imposed by section 5727.81 of the Revised Code, failure of a natural gas distribution company to pay the tax imposed by section 5727.811 of the Revised Code, or failure of an electric distribution company or a natural gas distribution company to comply with sections 5727.80 and 5727.82 to 5727.95 of the Revised Code. A company whose registration is denied may petition for a hearing, in accordance with the procedures set forth in division (B) of section 5727.89 of the Revised Code, not later than thirty days after receiving the denial, and the final determination is subject to appeal under section 5717.02 of the Revised Code.
(C) The tax commissioner shall maintain a list of the companies registered under this section. The list shall contain the name and address of each company registered by the commissioner. The list and subsequent updates of it shall be open to public inspection.
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.