Ohio Code 5739.04 – Notification of change in county or transit authority boundaries
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If modification of a county’s jurisdictional boundaries or a transit authority‘s territory results in a change in the tax rate levied under section 5739.021, 5739.023, or 5739.026 of the Revised Code, the tax commissioner, within thirty days of such change, shall notify any vendor or the vendor’s certified service provider, if the vendor has selected one, of such change. The rate change shall not apply to sales made by such vendor until the first day of a calendar quarter following the expiration of sixty days from the date of notice by the commissioner.
Terms Used In Ohio Code 5739.04
- Transit authority: means a regional transit authority created pursuant to section 306. See Ohio Code 5739.01
- Vendor: means the person providing the service or by whom the transfer effected or license given by a sale is or is to be made or given and, for sales described in division (B)(3)(i) of this section, the telecommunications service vendor that provides the nine hundred telephone service; if two or more persons are engaged in business at the same place of business under a single trade name in which all collections on account of sales by each are made, such persons shall constitute a single vendor. See Ohio Code 5739.01