Effective: September 6, 2012
Latest Legislation: House Bill 508 - 129th General Assembly
If modification of a county's jurisdictional boundaries or a transit authority's territory results in a change in the tax rate levied under section 5741.021, 5741.022, or 5741.023 of the Revised Code, the tax commissioner, within thirty days of such change, shall notify any seller or the seller's certified service provider, if the seller has selected one, of such change. The rate change shall not apply until the first day of a calendar quarter following the expiration of sixty days from the date of notice by the commissioner.
Structure Ohio Revised Code
Chapter 5741 | Use Tax; Storage Tax
Section 5741.01 | Definitions.
Section 5741.02 | Levy of Tax - Rate - Exemptions.
Section 5741.021 | Additional County Use Tax.
Section 5741.022 | Transit Authority Levy.
Section 5741.023 | County Use Tax for Specific Purposes.
Section 5741.03 | Use of Revenue.
Section 5741.031 | Deposit and Use of Funds.
Section 5741.04 | Collection, Reporting and Remission of Tax by Seller.
Section 5741.05 | Seller to Determine Jurisdiction for Which to Collect Tax.
Section 5741.06 | Powers and Duties of Tax Commissioner - Prepayment of Tax.
Section 5741.07 | Rights of Marketplace Facilitator Treated as Seller.
Section 5741.071 | Waiver for Facilitator Not to Be Treated as a Seller.
Section 5741.08 | Notification of Change in County or Transit Authority Boundaries.
Section 5741.101 | Refund May Be Applied in Satisfaction of Debt Due State.
Section 5741.11 | Liability of Seller for Failure to Collect and Remit Tax.
Section 5741.12 | Return Required by Seller or User - Payment of Tax.
Section 5741.121 | Tax Payments by Electronic Funds Transfer.
Section 5741.122 | Returns of Taxpayers Using Electronic Funds Transfer.
Section 5741.13 | Assessment for Failure to Make Return or Pay Tax.
Section 5741.14 | Procedures Relating to Assessments.
Section 5741.15 | Inspection of Records by Tax Commissioner.
Section 5741.16 | Four-Year Limitation for Assessment Against Seller or Consumer - Exceptions.
Section 5741.17 | Registration of Sellers With Tax Commissioner.
Section 5741.19 | Prohibition Against Refusal to Pay Tax.
Section 5741.21 | Seller to Collect Tax - Prohibition Against Rebates.
Section 5741.22 | Failure to File Return.
Section 5741.23 | Right of County or Transit Authority to Levy Additional Tax Not Preempted.