Ohio Code 5751.04 – Registration of taxpayer with commissioner – fee
(A) As used in this section, “person” includes a reporting person.
Terms Used In Ohio Code 5751.04
- Combined taxpayer: means a group of two or more persons treated as a single taxpayer for purposes of this chapter under section 5751. See Ohio Code 5751.01
- Consolidated elected taxpayer: means a group of two or more persons treated as a single taxpayer for purposes of this chapter as the result of an election made under section 5751. See Ohio Code 5751.01
- Exclusion amount: means three million dollars beginning in 2024 and six million dollars beginning in 2025. See Ohio Code 5751.01
- gross receipts: includes only the portion of any fee for the service of a real estate broker, or service of a real estate salesperson associated with that broker, that is retained by the broker and not paid to an associated real estate salesperson or another real estate broker. See Ohio Code 5751.01
- Person: means , but is not limited to, individuals, combinations of individuals of any form, receivers, assignees, trustees in bankruptcy, firms, companies, joint-stock companies, business trusts, estates, partnerships, limited liability partnerships, limited liability companies, associations, joint ventures, clubs, societies, for-profit corporations, S corporations, qualified subchapter S subsidiaries, qualified subchapter S trusts, trusts, entities that are disregarded for federal income tax purposes, and any other entities. See Ohio Code 5751.01
- Received: includes amounts accrued under the accrual method of accounting. See Ohio Code 5751.01
- Reporting person: means a person in a consolidated elected taxpayer or combined taxpayer group that is designated by that group to legally bind the group for all filings and tax liabilities and to receive all legal notices with respect to matters under this chapter, or, for the purposes of section 5751. See Ohio Code 5751.01
- state: means the state of Ohio. See Ohio Code 1.59
- Taxpayer: means any person, or any group of persons in the case of a consolidated elected taxpayer or combined taxpayer treated as one taxpayer, required to register or pay tax under this chapter. See Ohio Code 5751.01
(B) Not later than thirty days after a person’s taxable gross receipts for a calendar year first exceed the exclusion amount, each person subject to this chapter shall register with the tax commissioner on the form prescribed by the commissioner. The form shall include the following:
(1) The person’s name;
(2) The person’s primary address;
(3) The business or industry codes for the person;
(4) The person’s federal employer identification number or social security number or equivalent, as applicable;
(5) The person’s organizational type;
(6) The date the person is first subject to the tax imposed by this chapter;
(7) The names, addresses, federal identification numbers or social security numbers or equivalents, and organization types of each member that is commonly owned in a consolidated elected taxpayer or combined taxpayer group;
(8) All other information that the commissioner requires to administer and enforce this chapter.
(C)(1) To help defray the costs of administering the tax imposed by this chapter, the commissioner shall collect a registration fee in the amount of twenty dollars per person up to a maximum of two hundred dollars per consolidated elected taxpayer or combined taxpayer group. The commissioner shall systematically deduct and collect the fee from the first tax payment each taxpayer makes after registering or adding members, as applicable. No separate registration fee may be collected in addition to the tax imposed by this chapter.
(2) If a person does not register within the time prescribed by this section, an additional fee is imposed in the amount of one hundred dollars per month or part thereof that the fee is outstanding, not to exceed one thousand dollars. The tax commissioner may abate the additional fee. The fee imposed under this division may be assessed in the same manner as the tax imposed under this chapter.
(D) Proceeds from the fee imposed under division (C) of this section shall be credited to the revenue enhancement fund, which is hereby created in the state treasury.
(E) If a person that has registered under this section is no longer a taxpayer subject to this chapter, the person shall notify the commissioner that the person’s registration should be cancelled.
(F) With respect to registrations received by the commissioner before October 16, 2009, the taxpayer listed as the primary taxpayer on the registration shall be the reporting person until the taxpayer notifies the commissioner otherwise.
Last updated August 8, 2023 at 9:52 AM