Section 5753.04 | Filing of Returns.
Effective: September 23, 2022 Latest Legislation: House Bill 515 – 134th General Assembly (A) Each taxpayer shall file returns electronically with the tax commissioner. Casino operators shall file returns daily each day banks are open for business, not later than noon, and sports gaming proprietors shall file returns on or before the fifteenth day of […]
Section 5753.05 | Penalties.
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly (A)(1) A taxpayer who fails to file a return or to remit the tax due as required by section 5753.04 of the Revised Code shall pay a penalty not to exceed the greater of five hundred dollars or ten per cent of […]
Section 5753.06 | Application for Refund.
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly (A) A taxpayer may apply to the tax commissioner for refund of the amount of taxes under section 5753.02 or 5753.021 of the Revised Code that were overpaid, paid illegally or erroneously, or paid on an illegal or erroneous assessment. The application […]
Section 5753.061 | Application of Refund to Debt to the State.
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly As used in this section, “debt to the state” means unpaid taxes that are due the state, unpaid workers’ compensation premiums that are due, unpaid unemployment compensation contributions that are due, unpaid unemployment compensation payments in lieu of contributions that are due, […]
Section 5753.07 | Assessment.
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly (A)(1) The tax commissioner may issue an assessment, based on any information in the tax commissioner’s possession, against a taxpayer who fails to pay the tax levied under section 5753.02 or 5753.021 of the Revised Code or to file a return under […]
Section 5753.08 | Liability for Unpaid Taxes.
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly If a taxpayer who is liable for the tax levied under section 5753.02 or 5753.021 of the Revised Code sells a casino facility or sports gaming facility, disposes of a casino facility or sports gaming facility in any manner other than in […]
Section 5753.09 | Administration and Enforcement.
Effective: September 10, 2010 Latest Legislation: House Bill 519 – 128th General Assembly The tax commissioner shall administer and enforce this chapter. In addition to any other powers conferred upon the tax commissioner by law, the tax commissioner may: (A) Prescribe all forms that are required to be filed under this chapter; (B) Adopt rules […]
Section 5753.10 | Recordkeeping.
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly The tax commissioner may prescribe requirements for the keeping of records and pertinent documents, for the filing of copies of federal income tax returns and determinations, and for computations reconciling federal income tax returns with the return required by section 5753.04 of […]
Section 5753.11 | Calculating Student Populations.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) As used in this section: (1) “Public school district” means any city, local, exempted village, or joint vocational school district, community school established under Chapter 3314. of the Revised Code, STEM school established under Chapter 3326. of the Revised Code, or […]
Section 5753.12 | Tax on Unlicensed Casino and Sports Gaming Facilities.
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly (A) Notwithstanding any provision of this chapter, any person who operates a casino facility without holding a current, valid license issued under Chapter 3772. of the Revised Code or a sports gaming facility without holding a current, valid license issued under Chapter […]