Ohio § 5739.12

§ 5739.12.

(A)(1) Each person who has or is required to have a vendor's license, on or before the twenty-third

day of each month, shall make and file a return for the preceding month in the form

prescribed by the tax commissioner, and shall pay the tax shown on the return to be

due.  The return shall be filed electronically using the Ohio business gateway, as defined

in section 718.01 of the Revised Code , the Ohio telefile system, or any other electronic means prescribed by the commissioner.  Payment of the tax shown on the return to be due shall be made electronically in

a manner approved by the commissioner.  The commissioner may require a vendor that operates from multiple locations or has

multiple vendor's licenses to report all tax liabilities on one consolidated return.  The return shall show the amount of tax due from the vendor to the state for the

period covered by the return and such other information as the commissioner deems

necessary for the proper administration of this chapter.  The commissioner may extend the time for making and filing returns and paying the

tax, and may require that the return for the last month of any annual or semiannual

period, as determined by the commissioner, be a reconciliation return detailing the

vendor's sales activity for the preceding annual or semiannual period.  The reconciliation return shall be filed by the last day of the month following

the last month of the annual or semiannual period.  The commissioner may remit all or any part of amounts or penalties that may become

due under this chapter and may adopt rules relating thereto.  Such return shall be filed electronically as directed by the tax commissioner, and

payment of the amount of tax shown to be due thereon, after deduction of any discount

provided for under this section, shall be made electronically in a manner approved

by the tax commissioner. (2) Any person required to file returns and make payments electronically under division

(A)(1) of this section may apply to the tax commissioner on a form prescribed by the

commissioner to be excused from that requirement.  For good cause shown, the commissioner may excuse the person from that requirement

and may permit the person to file the returns and make the payments required by this

section by nonelectronic means. (B)(1) If the return is filed and the amount of tax shown thereon to be due is paid on or

before the date such return is required to be filed, the vendor shall be entitled

to a discount of three-fourths of one per cent of the amount shown to be due on the

return.  The amount of the discount on the basis of sales other than the sales, including

leases, of motor vehicles shall not exceed seven hundred fifty dollars per vendor's

license for each month covered by the return. (2) A vendor that has selected a certified service provider as its agent shall not be

entitled to the discount if the certified service provider receives a monetary allowance

pursuant to section 5739.06 of the Revised Code for performing the vendor's sales and use tax functions in this state.  Amounts paid to the clerk of courts pursuant to section 4505.06 of the Revised Code shall be subject to the applicable discount.  The discount shall be in consideration for prompt payment to the clerk of courts

and for other services performed by the vendor in the collection of the tax. (C)(1) Upon application to the tax commissioner, a vendor who is required to file monthly

returns may be relieved of the requirement to report and pay the actual tax due, provided

that the vendor agrees to remit to the commissioner payment of not less than an amount

determined by the commissioner to be the average monthly tax liability of the vendor,

based upon a review of the returns or other information pertaining to such vendor

for a period of not less than six months nor more than two years immediately preceding

the filing of the application.  Vendors who agree to the above conditions shall make and file an annual or semiannual

reconciliation return, as prescribed by the commissioner.  The reconciliation return shall be filed electronically as directed by the tax commissioner,

and payment of the amount of tax shown to be due thereon, after deduction of any discount

provided in this section, shall be made electronically in a manner approved by the

commissioner.  Failure of a vendor to comply with any of the above conditions may result in immediate

reinstatement of the requirement of reporting and paying the actual tax liability

on each monthly return, and the commissioner may at the commissioner's discretion

deny the vendor the right to report and pay based upon the average monthly liability

for a period not to exceed two years.  The amount ascertained by the commissioner to be the average monthly tax liability

of a vendor may be adjusted, based upon a review of the returns or other information

pertaining to the vendor for a period of not less than six months nor more than two

years preceding such adjustment. (2) The commissioner may authorize vendors whose tax liability is not such as to merit

monthly returns, as ascertained by the commissioner upon the basis of administrative

costs to the state, to make and file returns at less frequent intervals.  When returns are filed at less frequent intervals in accordance with such authorization,

the vendor shall be allowed the discount provided in this section in consideration

for prompt payment with the return, provided the return is filed and payment is made

of the amount of tax shown to be due thereon, at the time specified by the commissioner,

but a vendor that has selected a certified service provider as its agent shall not

be entitled to the discount. (D) Any vendor who fails to file a return or to pay the full amount of the tax shown

on the return to be due in the manner prescribed under this section and the rules

of the commissioner may, for each such return, be required to forfeit and pay into

the state treasury an additional charge not exceeding fifty dollars or ten per cent

of the tax required to be paid for the reporting period, whichever is greater, as

revenue arising from the tax imposed by this chapter, and such sum may be collected

by assessment in the manner provided in section 5739.13 of the Revised Code .  The commissioner may remit all or a portion of the additional charge and may adopt

rules relating to the imposition and remission of the additional charge. (E) If the amount required to be collected by a vendor from consumers is in excess of

the applicable percentage of the vendor's receipts from sales that are taxable under section 5739.02 of the Revised Code , or in the case of sales subject to a tax levied pursuant to section 5739.021 , 5739.023 , or 5739.026 of the Revised Code , in excess of the percentage equal to the aggregate rate of such taxes and the tax

levied by section 5739.02 of the Revised Code , such excess shall be remitted along with the remittance of the amount of tax due

under section 5739.10 of the Revised Code . (F) The commissioner, if the commissioner deems it necessary in order to insure the payment

of the tax imposed by this chapter, may require returns and payments to be made for

other than monthly periods. (G) Any vendor required to file a return and pay the tax under this section whose total

payment for a year equals or exceeds the amount shown in division (A) of section 5739.122 of the Revised Code is subject to the accelerated tax payment requirements in divisions (B) and (C) of

that section.  For a vendor that operates from multiple locations or has multiple vendor's licenses,

in determining whether the vendor's total payment equals or exceeds the amount shown

in division (A) of that section, the vendor's total payment amount shall be the amount

of the vendor's total tax liability for the previous calendar year for all of the

vendor's locations or licenses.