Section 5739.103 | Registration with tax commissioner.
Effective:
September 29, 2015
Latest Legislation:
House Bill 64 - 131st General Assembly
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.
Available Versions of this Section
- June 30, 1993 – House Bill 327 - 120th General Assembly [ View June 30, 1993 Version ]
- September 29, 2015 – House Bill 64 - 131st General Assembly [ View September 29, 2015 Version ]