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vendor shall remit each monthly tax payment in the second ensuing and each. (47) Sales of value-added non-voice data service. Effective Date: ; (A) (1) For the purpose of providing additional general revenues for a transit authority or funding a regional transportation improvement project under section 5595.06 of the Revised Code, or both, and to pay the expenses of administering such levy, any transit authority. (E) The tax on every retail sale subject to a tax levied pursuant to this section shall be in addition to the tax levied by section 5739.02 of the Revised Code and any tax levied pursuant to section 5739.023 or 5739.026 of the Revised Code. (9) The board of county commissioners of a county with a population greater than seventy-five thousand and less than seventy-eight thousand, by resolution adopted by a majority of the members of the board not later than October 15, 2015, may increase the rate of the. (3) If divisions (C 1) and (2) of this section do not apply, the sale shall be sourced to the location indicated by an address for the consumer that is available from the vendor's business records that are maintained in the ordinary course of the. (X) "Providing a service" means providing or furnishing anything described in division (B) (3) of this section for consideration. (D) Except for the telecommunications services described in division (E) of this section, moissanite coupon code a sale of telecommunications services sold on a basis other than a call-by-call basis shall be sourced to the customer's place of primary use. (3) The tax commissioner may establish an identification system whereby the commissioner issues an identification number to a consumer that is exempt from payment of the tax. (2) If a permit holder required by this section to remit taxes by electronic funds transfer remits those taxes by some means other than by electronic funds transfer as prescribed by this section and the rules adopted by the treasurer of state, and the tax. (D) For the purpose of providing contributions under division (B 1) of section 307.671 of the Revised Code to enable the acquisition, construction, and equipping of a port authority educational and cultural facility in the county and, to the extent provided for in the cooperative.

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Upon adoption of the resolution, the board of county commissioners shall certify a copy of the resolution to the board of elections of the county and to the tax commissioner, and the board of elections shall submit the question at a special election held. (C) (1) The transfer of a used manufactured home or used mobile home on which the transfer tax imposed by section 322.06 of the Revised Code has been paid shall not be considered a sale for purposes of this chapter or Chapter 5741. Any assessment issued under this section shall bear interest as prescribed by section 5739.13 of the Revised Code.

Notwithstanding any contrary provision of section 351.04 of the Revised Code, if a tax is levied by a county under division (H) of this section, the board of county commissioners of that county may determine the manner of selection, the qualifications, the number, and terms. (26) Fees charged for inspection or reinspection of motor vehicles under section 3704.14 of the Revised Code; (27) Sales to persons licensed to conduct a food service operation pursuant to section 3717.43 of the Revised Code, of tangible personal property primarily used directly for the. If the commissioner determines that a permit holder's tax liability is not such as to merit monthly filing, the commissioner may authorize the permit holder to file returns and pay the tax at less frequent intervals. (B) If a vendor's identity changes, the vendor shall apply for a new license. Moneys allocated for the purpose of division (A 4) of section 5739.026 of the Revised Code shall be transferred to and disbursed from the community improvements fund in the county treasury. 3, 1996, 110 Stat. (2) The taxes imposed by this chapter and Chapter 5741.

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