Effective: September 29, 2017
Latest Legislation: House Bill 49 - 132nd General Assembly
(A) No person, including any officer, employee, or trustee of a corporation or business trust, shall fail to file any return or report required to be filed by this chapter, or file or cause to be filed any incomplete, false or fraudulent return, report, or statement, or aid or abet another in the filing of any false or fraudulent return, report, or statement.
(B) If any vendor required to file monthly returns under section 5739.12 of the Revised Code fails, on two consecutive months or on three or more months within a twelve-month period, to file such returns when due or to pay the tax thereon, or if any vendor authorized by the tax commissioner to file semiannual returns fails on two or more occasions within a twenty-four month period, to file such returns when due or to pay the tax due thereon, the commissioner may do any of the following:
(1) Require the vendor to furnish security in an amount equal to the average tax liability of the vendor for a period of one year, as determined by the commissioner from a review of returns or other information pertaining to the vendor, which amount shall in no event be less than one thousand dollars. The security may be in the form of a corporate surety bond, satisfactory to the commissioner, conditioned upon payment of the tax due with the returns from the vendor. The security shall be filed within ten days following the vendor's receipt of the notice from the commissioner of its requirements.
(2) Suspend the license issued to the vendor pursuant to section 5739.17 of the Revised Code. The suspension shall be effective ten days after service of written notice to the vendor of the commissioner's intention to do so. The notice shall be served upon the vendor personally, by certified mail, or by an alternative delivery service as authorized under section 5703.37 of the Revised Code. On the first day of the suspension, the commissioner shall cause to be posted, at every public entrance of the vendor's premises, a notice identifying the vendor and the location and informing the public that the vendor's license is under suspension and that no retail sales may be transacted at that location. No person, other than the commissioner or the commissioner's agent or employee, shall remove, cover, or deface the posted notice. No license which has been suspended under this section shall be reinstated, and no posted notice shall be removed, until the vendor has filed complete and correct returns under this chapter and section 5747.07 of the Revised Code for all periods in which no return had been filed and has paid the full amount of the tax, penalties, or other charges due.
A corporate surety bond filed under this section shall be returned to the vendor if, for a period of twelve consecutive months following the date the bond was filed, the vendor has filed all returns and remitted payment with them within the time prescribed in section 5739.12 of the Revised Code.
(C) The tax commissioner may suspend a license issued to a vendor pursuant to section 5739.17 of the Revised Code if the vendor is required, as an employer, to file returns or make payments under section 5747.07 of the Revised Code and the vendor fails to do either of the following:
(1) File such returns when due on two consecutive occasions or on three or more occasions within a twelve-month period;
(2) Pay the undeposited taxes when due on two consecutive occasions or on three or more occasions within a twelve-month period.
Any such suspension shall comply with the provisions of division (B)(2) of this section.
(D) If a vendor whose license has been suspended under division (B)(2) of this section fails to file returns or make payments under section 5747.07 of the Revised Code during such suspension, the license may not be reinstated, and the notice required by that division shall not be removed, until the vendor files complete and correct returns and pays the amounts due, plus any penalties and other related charges, under section 5747.07 of the Revised Code for all periods for which the vendor failed to file such returns and make such payments.
Structure Ohio Revised Code
Section 5739.01 | Sales Tax Definitions.
Section 5739.011 | Exemptions for Manufacturing.
Section 5739.012 | Taxation of Bundled Transactions.
Section 5739.02 | Levy of Sales Tax - Purpose - Rate - Exemptions.
Section 5739.021 | Additional Sales Tax Levied by County.
Section 5739.022 | Repealing Emergency Permissive Tax.
Section 5739.023 | Transit Authority Tax Levy.
Section 5739.025 | Computation; Audits; Sale of a Fractional Ownership Program Aircraft.
Section 5739.026 | County Sales Tax for Specific Purposes.
Section 5739.027 | Tax on Watercraft or Outboard Motor Purchased by Nonresident.
Section 5739.029 | Nonresident Consumer Motor Vehicle Sales Tax.
Section 5739.0210 | Retail Sales Tax on Manufactured or Mobile Home.
Section 5739.03 | Consumer to Pay Tax - Report of Tax - Exemption Certificates.
Section 5739.031 | Direct Payment Permits.
Section 5739.032 | Permit Holder Tax Payments by Electronic Funds Transfer.
Section 5739.033 | Location of Sale.
Section 5739.034 | Telecommunications Services Definitions.
Section 5739.04 | Notification of Change in County or Transit Authority Boundaries.
Section 5739.05 | Powers and Duties of Tax Commissioner - Payment by Vendor on Predetermined Basis.
Section 5739.051 | Medicaid Health Insuring Corporation; Direct Payments; Returns.
Section 5739.06 | Monetary Allowance Granted Under Streamlined Sales and Use Tax Agreement.
Section 5739.061 | Vendor Compensation for Complying With Origin Based Sourcing Requirements.
Section 5739.07 | Vendor or Consumer Refunds.
Section 5739.071 | Partial Refund for Providers of Electronic Information Services.
Section 5739.072 | Refund May Be Applied in Satisfaction of Debt Due State.
Section 5739.08 | Municipal or Township Excise Lodging Taxes.
Section 5739.081 | Tax Return Information Provided to Convention and Visitors' Bureau.
Section 5739.09 | Administration and Allocation of Lodging Tax.
Section 5739.091 | Expansion of Definition of Hotel.
Section 5739.092 | Use of Funds Distributed to Convention and Visitors' Bureau.
Section 5739.10 | Excise Tax on Vendor's Receipts.
Section 5739.101 | Declaration of Resort Area.
Section 5739.102 | Remitting Tax - Resort Area Excise Tax Fund.
Section 5739.103 | Registration With Tax Commissioner.
Section 5739.11 | Records Open to Inspection - Exemption Certificate.
Section 5739.12 | Monthly Return by Vendor - Reconciliation Return.
Section 5739.121 | Bad Debt Deduction.
Section 5739.122 | Vendor Tax Payments by Electronic Funds Transfer.
Section 5739.124 | Returns of Taxpayers Using Electronic Funds Transfer.
Section 5739.131 | Service of Process or Notice to Nonresident.
Section 5739.132 | Interest on Unpaid Tax, Fee, or Charge; Interest on Refund.
Section 5739.133 | Penalties for Failure to Remit - Preassessment Interest.
Section 5739.14 | Sale of Entire Business - Successor Liable for Taxes and Penalties Due.
Section 5739.15 | Jeopardy Assessment.
Section 5739.16 | Four-Year Limitation for Assessments - Exceptions.
Section 5739.17 | Vendor's License.
Section 5739.18 | System for Issuing Vendor's Licenses.
Section 5739.19 | Revocation of License.
Section 5739.21 | Crediting of Funds.
Section 5739.211 | Use and Allocation of County Sales Tax Funds.
Section 5739.213 | Payments From Tourism Development District.
Section 5739.26 | Tax Paid by Consumer - Prohibition Against False Certificates.
Section 5739.29 | Vendor to Collect Tax - Prohibition Against Rebate.
Section 5739.30 | Return or Report Must Be Filed - Prohibitions - Actions by Tax Commissioner.
Section 5739.31 | Vendor or Transient Vendor's License - Prohibitions Upon License Suspension.
Section 5739.32 | Withholding Tax Funds to Insure Compliance by Local Officials.
Section 5739.33 | Personal Liability for Tax.
Section 5739.34 | No Preememption.
Section 5739.35 | Delegation of Investigative Powers.
Section 5739.36 | Report of Tax Revenue by Industry Classification.