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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5745.01 Municipal taxation of electric light company income definitions
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As used in this chapter:(A) "Electric company," "combined company," and "telephone company," have the same meanings as in section 5727.01 of the Revised Code, except "telephone company" does not include a non profit corporation.(B) "Electric light company" has the same meaning as…
Ohio Rev. Code Ann. § 5745.02 Determining taxpayer's state net income and portion taxable by municipal corporation
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(A) The annual report filed under section 5745.03 of the Revised Code determines a taxpayer's Ohio net income and the portion of Ohio net income to be apportioned to a municipal corporation. (B) A taxpayer's Ohio net income is determined by multiplying the taxpayer's adjusted fed…
Ohio Rev. Code Ann. § 5745.03 Filing annual report and remitting tax due - extensions
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(A) For each taxable year, each taxpayer shall file an annual report with the tax commissioner not later than the fifteenth day of the fourth month after the end of the taxpayer's taxable year, and shall remit with that report the amount of tax due as shown on the report less the…
Ohio Rev. Code Ann. § 5745.031 Written application to be a taxpayer
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An electric light company that is not an electric company or a combined company may elect to be a taxpayer for the purposes of this chapter if not less than fifty per cent of the company's total sales in this state consist of electricity, as determined under section 5733.059 of t…