Ohio · statute · Ohio Rev. Code ch. 5737 · 8 active provisions
As used in sections 5737.01 to 5737.08, inclusive, of the Revised Code:(A) "Person" includes individuals, corporations, firms, and associations of whatsoever form.(B) "Handling" includes the receipt of grain and the purchase of grain in connection with or as a part of any business, with the exceptions and exemptions me…
Sections 5737.01 to 5737.08, inclusive, of the Revised Code do not apply to a public utility, as defined in the taxation laws of this state, nor to a farmer as to grain raised and stored, kept, or found on a farm owned or operated by himself. Such sections do not exempt any person engaged in any business taxed by such…
An annual excise tax is hereby levied on the handling of grain, in lieu of all taxes on grain as property of any person engaged in such business, for all the purposes for which taxes would otherwise be levied on such grain as property in the taxing district in which any such business is carried on, measured as follows:…
Every person engaged in handling grain shall, at the time when his annual return of taxable property is made or required to be made, file a statement setting forth:(A) The number of bushels of each kind of grain received by him, or purchased by him for shipment from a place in this state, at each place where he has car…
The assessor, from the statement required by section 5737.04 of the Revised Code or other information he acquires, shall ascertain the number of bushels of each class of grain mentioned in section 5737.03 of the Revised Code received or purchased by each such person at each place during the taxable year. Where grain du…
The tax imposed by sections 5737.01 to 5737.08, inclusive, of the Revised Code shall be payable at the time specified by law for the payment of taxes on taxable personal property, and shall be assessed by the assessor authorized or required to assess the taxable personal property of the person subject thereto, in like…
All taxes assessed pursuant to sections 5737.01 to 5737.08, inclusive, of the Revised Code shall be entered on the proper general personal duplicate in the county and taxing district in which the same are required by such sections to be assessed, together with other taxes thereon charged against each person subject to…
All revenue derived from the tax levied by sections 5737.01 to 5737.08, inclusive of the Revised Code, shall be distributed by the county auditor and county treasurer to the taxing districts on the general personal duplicate of which such taxes are assessed, in the proportions in which such taxing districts are entitle…