House Bill 473 | The Ohio Legislature

General Assembly


Short Title

Revises various tax levies 
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Long Title To amend sections 122.86, 324.02, 324.021, 5703.70, 5739.121, 5743.05, and 5743.53 and to enact section 5743.06 of the Revised Code to require voter approval before a county may levy a new utilities services tax, to allow small businesses to count employees of related or affiliated entities towards satisfying the employment criteria of the business investment tax credit, to permit a bad debt refund for cigarette and tobacco product excise taxes paid when a purchaser fails to pay a dealer for the cigarettes or tobacco products and the unpaid amount is charged off as uncollectible by the dealer, and to allow vendors to receive a refund of sales taxes remitted for bad debts on private label credit cards when the debt is charged off as uncollectible by the credit card lender.


As Introduced

Legislation Text

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House Ways and Means Committee

Primary Sponsors

Ron Amstutz
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