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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5737.01 Grain handling tax definitions
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As used in sections 5737.01 to 5737.08, inclusive, of the Revised Code:(A) "Person" includes individuals, corporations, firms, and associations of whatsoever form.(B) "Handling" includes the receipt of grain and the purchase of grain in connection with or as a part of any busines…
Ohio Rev. Code Ann. § 5737.02 Exemptions
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Sections 5737.01 to 5737.08, inclusive, of the Revised Code do not apply to a public utility, as defined in the taxation laws of this state, nor to a farmer as to grain raised and stored, kept, or found on a farm owned or operated by himself. Such sections do not exempt any perso…
Ohio Rev. Code Ann. § 5737.03 Levy of tax - rate - exemption
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An annual excise tax is hereby levied on the handling of grain, in lieu of all taxes on grain as property of any person engaged in such business, for all the purposes for which taxes would otherwise be levied on such grain as property in the taxing district in which any such busi…
Ohio Rev. Code Ann. § 5737.04 Statement to accompany annual return - contents - form
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Every person engaged in handling grain shall, at the time when his annual return of taxable property is made or required to be made, file a statement setting forth:(A) The number of bushels of each kind of grain received by him, or purchased by him for shipment from a place in th…