Section
General Provisions
39.01 Telephone exchange tax
Sales Tax
39.10 Citation and codification
39.11 Definitions
39.12 Tax collector defined
39.13 Classification of taxpayers
39.14 Subsisting state permits
39.15 Effective date
39.16 Purpose of revenues
39.17 Term of tax
39.18 Tax rate; sales subject to tax
39.19 Exemptions
39.20 Other exempt transfers
39.21 Tax due when; returns; records
39.22 Payment of tax; brackets
39.23 Tax constitutes debt
39.24 Vendor's duty to collect tax
39.25 Returns and remittances; discounts
39.26 Interest and penalties; delinquency
39.27 Waiver of interest and penalties
39.28 Erroneous payments; claim for refund
39.29 Fraudulent returns
39.30 Records confidential
39.31 Amendments
Excise Tax
39.40 Title
39.41 Purpose of revenues
39.42 Definitions
39.43 Excise tax on personal property levied
39.44 Exemptions
39.45 Due and payable; returns; payment
39.46 Tax constitutes debt
39.47 Collection of tax by retailer or vendor
39.48 Revoking permits
39.49 Remunerative deductions allowed vendors or retailers of other states
39.50 Interest and penalties; delinquency
39.51 Waiver of interest and penalties
39.52 Erroneous payments; claim for refund
39.53 Fraudulent records
39.54 Records confidential
39.55 Classification of taxpayers
39.56 Subsisting state permits
39.57 Tax provisions cumulative
Low Income Housing Tax Credit
39.65 Purpose
39.66 Definitions
39.67 Evaluation criteria
39.68 Comments to OHFA
39.69 Recommendations for approval or disapproval of application
39.70 Procedure for resolution recommending approval or disapproval of application
39.71 Compliance with other laws
Hotel Tax
39.80 Effective date
39.81 Definitions
39.82 Imposition of tax; exemptions
39.83 Records to be kept
39.84 Returns
39.85 Payment of tax
39.86 Assessment and determination of tax
39.87 Refunds
39.88 Notices
39.89 Remedies exclusive
39.90 Proceeding to recover tax
39.91 General powers of the Tax Collector
39.92 Administration of oaths and compelling testimony
39.93 Discount; delinquent taxes
39.94 Interest and penalties
39.95 Confidential records
39.96 Amendments
39.97 Provisions cumulative
39.98 Purpose of revenues
39.99 Penalty
Cross-reference:
Alcoholic beverage tax, see §§ 110.55 et seq.
911 emergency telephone fee, see §§ 97.15 et seq.