No person shall exercise the privilege of engaging in a business described under division (B)(1) or (2) or (C) of section 5739.101 of the Revised Code in a municipal corporation or township that has imposed a tax under division (B) or (C) of that section without first registering with the tax commissioner. The tax commissioner shall prescribe the form of the registration.
Registration with tax commissioner
Ohio Rev. Code Ann. § 5739.103, under Chapter 5739 | Sales Tax.
Ohio Rev. Code Ann. § 5739.103