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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5739.18 System for issuing vendor's licenses
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The tax commissioner shall provide and maintain a system that will allow county auditors to issue vendor's licenses. County auditors shall use that system to issue vendor's licenses.The commissioner shall publish lists of the following information on the department of taxation's …
Ohio Rev. Code Ann. § 5739.19 Revocation of license
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The tax commissioner may revoke any retail vendor's license upon ascertaining that the vendor has no need for the license because the vendor is not engaged in making taxable retail sales. Notice of the revocation shall be delivered to the vendor in the manner provided in section …
Ohio Rev. Code Ann. § 5739.21 Crediting of funds
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(A) One hundred per cent of all money deposited into the state treasury under sections 5739.01 to 5739.31 of the Revised Code that is not required to be distributed as provided in section 5739.102 of the Revised Code or division (B) of this section shall be credited to the genera…
Ohio Rev. Code Ann. § 5739.211 Use and allocation of county sales tax funds
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(A) The moneys received by a county levying an additional sales tax pursuant to section 5739.021 of the Revised Code shall be deposited in the county general fund to be expended for any purpose for which general fund moneys of the county may be used, including the acquisition or …