Section 4305.131 | Assessment of Taxes – Penalty.
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A) If any permit holder fails to pay the taxes levied by section 4301.42, 4301.43, 4301.432, or 4305.01 of the Revised Code in the manner prescribed by section 4303.33 of the Revised Code, or by section 4301.421 or 4301.424 of the Revised […]
Section 4305.14 | Local Option Election on Beer Sales by C and D Permit Holders.
Effective: June 8, 2022 Latest Legislation: Senate Bill 9 – 134th General Assembly (A) The following questions regarding the sale of beer by holders of C or D permits may be presented to the qualified electors of an election precinct: (1) “Shall the sale of beer as defined in section 4305.08 of the Revised Code […]
Section 4305.15 | Form of Local Option Petition on Beer Sales by C and D Permit Holders.
Effective: March 23, 1981 Latest Legislation: House Bill 1062 – 113th General Assembly The petition provided for in section 4305.14 of the Revised Code may consist of one or more separate petition papers. Petitions shall be governed by the rules set forth in section 3501.38 of the Revised Code.
Section 4305.99 | Penalty.
Effective: January 1, 1964 Latest Legislation: House Bill 316 – 105th General Assembly (A) Whoever violates section 4305.03 or 4305.04 of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars. (B) Whoever violates section 4305.01 of the Revised Code or any rule or regulation promulgated by the tax […]
Section 4305.01 | Tax Bulk Sale or Distribution of Beer.
Effective: October 11, 2002 Latest Legislation: House Bill 371 – 124th General Assembly For the purpose of reimbursing the state for the expenses of administering Chapters 4301. and 4303. of the Revised Code and to provide revenues for the support of the state, a tax is hereby levied on the sale or distribution in this […]
Section 4305.03 | False Entry Upon Invoice or Container of Beer.
Effective: October 11, 2002 Latest Legislation: House Bill 371 – 124th General Assembly No person shall make any false entry upon an invoice or container of beer when the entry is required to be made under section 4305.01 of the Revised Code, or present any such false entry for the inspection of the tax commissioner.
Section 4305.04 | Hindering Inspection of Beer Premises.
Effective: October 11, 2002 Latest Legislation: House Bill 371 – 124th General Assembly No person shall prevent or hinder the tax commissioner from making a full inspection of any place where beer subject to the tax imposed by section 4305.01 of the Revised Code is sold or stored, or prevent or hinder the full inspection […]
Section 4305.08 | Beer Definition.
Effective: October 1, 1982 Latest Legislation: House Bill 357 – 114th General Assembly As used in sections 4305.11 and 4305.14 of the Revised Code, “beer” has the same meaning as given in division (B)(2) of section 4301.01 of the Revised Code.
Section 4303.33 | Monthly Filing of Tax Returns With Advance Payments.
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) Every A-1 or A-1c permit holder in this state, every bottler, importer, wholesale dealer, broker, producer, or manufacturer of beer outside this state and within the United States, and every B-1 permit holder and importer importing beer from any manufacturer, bottler, […]
Section 4303.331 | Out-of-State Dealers and Brokers Required to Register With Tax Commissioner.
Effective: October 16, 2009 Latest Legislation: House Bill 1 – 128th General Assembly No permit holder shall purchase and import into this state any beer from any manufacturer, bottler, importer, wholesale dealer, or broker outside this state and within the United States unless and until such manufacturer, bottler, importer, wholesale dealer, or broker registers with […]