us-oh/stat
Ohio Rev. Code § 5739.36
Report of tax revenue by industry classification
# (A)
For the purpose of tracking the growth and overall economic impact of the travel and tourism industry in this state, the tax commissioner shall prepare a report summarizing the amount of tax revenue collected during each semiannual period ending on the last day of June or December, annually. The commissioner shall prepare the report by industry classification using business activity codes. The report shall include the combined total statewide collections from the taxes levied under sections 5739.02, 5739.021, 5739.023, 5739.026, 5741.02, 5741.021, 5741.022, and 5741.023 of the Revised Code as reported by taxpayers with respect to collections during the semiannual period. The report shall reflect all industries included in the industrial classification system used by the commissioner the activities of which relate in any way to travel and tourism, including, but not limited to, industries such as bars and restaurants; hotels, motels, and other lodging establishments; and other industries related to travel and tourism. The first report shall be for the semiannual period ending December 31, 2005.
# (B)
The tax commissioner shall file a copy of the report required under this section with the governor, the president of the senate, the speaker of the house of representatives, and the legislative service commission. The reports shall be filed on or before the first day of May or November, annually, that immediately follows the semiannual period to which the report relates. A copy of the commissioner's most recent report shall be made available to the public through the department of taxation's official internet web site.
# (C)
The commissioner shall adopt rules that are necessary to administer this section.
Source: view the official text
In this chapter (40 sections)
- 5739.21 · Crediting of funds
- 5739.022 · Repealing emergency permissive tax
- 5739.023 · Transit authority tax levy
- 5739.025 · Computation; audits; sale of a fractional ownership program…
- 5739.026 · County sales tax for specific purposes
- 5739.26 · Tax paid by consumer - prohibition against false certificates
- 5739.027 · Tax on watercraft or outboard motor purchased by nonresident
- 5739.028 · Reducing tax for transit purposes - increasing tax for…
- 5739.029 · Nonresident consumer motor vehicle sales tax
- 5739.29 · Vendor to collect tax - prohibition against rebate
- 5739.30 · Return or report must be filed - prohibitions - actions by…
- 5739.031 · Direct payment permits
- 5739.31 · Vendor or transient vendor's license - prohibitions upon…
- 5739.032 · Permit holder tax payments by electronic funds transfer
- 5739.32 · Withholding tax funds to insure compliance by local officials
- 5739.033 · Location of sale
- 5739.33 · Personal liability for tax
- 5739.034 · Telecommunications services definitions
- 5739.34 · No preememption
- 5739.35 · Delegation of investigative powers
- 5739.36 · Report of tax revenue by industry classification
- 5739.41 · Sales tax holiday designation
- 5739.051 · Medicaid health insuring corporation; direct payments;…
- 5739.061 · Vendor compensation for complying with origin based sourcing…
- 5739.072 · Refund may be applied in satisfaction of debt due state
- 5739.081 · Tax return information provided to convention and visitors'…
- 5739.091 · Expansion of definition of hotel
- 5739.092 · Use of funds distributed to convention and visitors' bureau
- 5739.093 · Exemption and diversion of revenue for headquarters hotel
- 5739.094 · Liens for unpaid lodging taxes
- 5739.99 · Penalty
- 5739.101 · Declaration of resort area
- 5739.102 · Remitting tax - resort area excise tax fund
- 5739.103 · Registration with tax commissioner
- 5739.104 · Refunds
- 5739.121 · Bad debt deduction
- 5739.122 · Vendor tax payments by electronic funds transfer
- 5739.124 · Returns of taxpayers using electronic funds transfer
- 5739.131 · Service of process or notice to nonresident
- 5739.132 · Interest on unpaid tax, fee, or charge; interest on refund