House Bill 473 | The Ohio Legislature
 
 
 

General Assembly

131

Short Title

Revises various tax levies 
Show Long Title
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.

Version

As Introduced

Legislation Text

View Current Version

Subjects

Taxation

Committees

House Ways and Means Committee
 
 

Primary Sponsors

Ron Amstutz
 
 
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