Ohio Code 5739.103 – Registration with tax commissioner
Current as of: 2024 | Check for updates
|
Other versions
No person shall exercise the privilege of engaging in a business described under division (B)(1) or (2) or (C) of section 5739.101 of the Revised Code in a municipal corporation or township that has imposed a tax under division (B) or (C) of that section without first registering with the tax commissioner. The tax commissioner shall prescribe the form of the registration.
Terms Used In Ohio Code 5739.103
- Business: includes any activity engaged in by any person with the object of gain, benefit, or advantage, either direct or indirect. See Ohio Code 5739.01
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Person: includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the state and its political subdivisions, and combinations of individuals of any form. See Ohio Code 5739.01