Ohio § 5727.30
Full text of Ohio Ohio Revised Code § 5727.30, with citation guidance and answers to common questions.
§ 5727.30.
(A) Except as provided in divisions (B), (C), (D), and (E) of this section, each public
utility, except railroad companies, shall be subject to an annual excise tax, as provided
by sections 5727.31 to 5727.62 of the Revised Code , for the privilege of owning property in this state or doing business in this state
during the twelve-month period next succeeding the period upon which the tax is based. The tax shall be imposed against each such public utility that, on the first day
of such twelve-month period, owns property in this state or is doing business in this
state, and the lien for the tax, including any penalties and interest accruing thereon,
shall attach on such day to the property of the public utility in this state. (B) Gross receipts of an electric company, rural electric company, or energy company
received after April 30, 2001, are not subject to the annual excise tax imposed by
this section. (C) A natural gas company's gross receipts received after April 30, 2000, are not subject
to the annual excise tax imposed by this section. (D) A telephone company's gross receipts derived from amounts billed to customers after
June 30, 2004, are not subject to the annual excise tax imposed by this section. Notwithstanding any other provision of law, gross receipts derived from amounts
billed by a telephone company to customers prior to July 1, 2004, shall be included
in the telephone company's annual statement filed on or before August 1, 2004, which
shall be the last statement or report filed under section 5727.31 of the Revised Code by a telephone company. A telephone company shall not deduct from its gross receipts included in that last
statement any receipts it was unable to collect from its customers for the period
of July 1, 2003, to June 30, 2004. (E) A heating company's gross receipts, and the gross receipts of a combined company
from operating as a heating company, are not subject to the annual excise tax imposed
by this section.
Frequently Asked Questions About Ohio § 5727.30
What does Ohio Revised Code § 5727.30 cover?
Section 5727.30 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5727.30?
A common citation format is "Ohio Revised Code § 5727.30" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5727.30 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.