As used in the Codified Ordinances:
(a) "Alcohol" means ethyl alcohol, whether rectified or diluted with water or not, whatever its origin may be, and includes synthetic ethyl alcohol. Such term excludes denatured alcohol and wood alcohol.
(b) "Intoxicating liquor" and "liquor" include all liquids and compounds, other than beer as defined in subsection (c) hereof, containing one half of one percent (0.5%) or more of alcohol by volume which are fit to use for beverage purposes, from whatever source and by whatever process produced, by whatever name called and whether they are medicated, proprietary or patented. Such phrase includes cider and alcohol and all solids and confections which contain one-half of one percent or more of alcohol by volume.
(c) (1) "Beer" includes all beverages brewed or fermented wholly or in part from malt products and containing one-half of one percent (0.5%) or more, of alcohol by volume. (ORC 4301.01)
(2) Beer, regardless of the percent of alcohol by volume, is not intoxicating liquor for purposes of this chapter. (ORC 4301.244)
(d) "Person" includes firms and corporations.
(e) "Low-alcohol beverage” means any brewed or fermented malt product, or any product made from the fermented juices of grapes, fruits, or other agricultural products, that contains either no alcohol or less than one-half of one percent (0.5%) of alcohol by volume. The beverages described in subsection (e) hereof do not include a soft drink such as root beer, birch beer, or ginger beer.
(f) “Pod” means a sealed capsule made from plastic, glass, aluminum, or a combination thereof to which all of the following apply:
(1) The capsule contains intoxicating liquor of more than 21% of alcohol by volume.
(2) The capsule also contains a concentrated flavoring mixture.
(3) The contents of the capsule are not readily accessible or intended for consumption unless certain manufacturer's processing instructions are followed.
(4) The instructions include releasing the contents of the capsule through a machine specifically designed to process the contents.
(5) After being properly processed according to the manufacturer's instructions, the final product produced from the capsule contains not less than 0.5% of alcohol by volume and not more than 21% of alcohol by volume.
(g) “Wine.” All liquids fit to use for beverage purposes containing not less than 0.5% of alcohol by volume and not more than 21% of alcohol by volume, that is made from the fermented juices of grapes, fruits, or other agricultural products. The term includes cider, except as used in R.C. §§ 4301.13, 4301.421, 4301.422, 4301.432, and 4301.44, and, for purposes of determining the rate of the tax that applies, R.C. § 4301.43(B), the term does not include cider.
(R.C. § 4301.01)