Ohio § 5727.38 Excise tax on gross receipts of certain public utilities

Ohio Statutes

§ 5727.38 — Excise tax on gross receipts of certain public utilities

Ohio § 5727.38

Title 57Taxation

Ch. 5727Public Utilities

This text of Ohio § 5727.38 (Excise tax on gross receipts of certain public utilities) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5727.38 (2026).

Text

On or before the first Monday of November, annually, the tax commissioner may assess an excise tax against a public utility subject to the excise tax under section5727.30of the Revised Code. The tax shall be computed by multiplying the taxable gross receipts as determined by the commissioner under section5727.33of the Revised Code by six and three-fourths per cent in the case of pipe-line companies, and four and three-fourths per cent in the case of all other companies. The minimum tax for any such company for owning property or doing business in this state shall be fifty dollars. The assessment shall be served on the public utility in the manner prescribed by section5703.37of the Revised Code.

Last updated August 13, 2025 at 12:09 PM

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On or before the first Monday of November, annually, the tax commissioner may assess an excise tax against a public utility subject to the excise tax under section5727.30of the Revised Code. The tax shall be computed by multiplying the taxable gross receipts as determined by the commissioner under section5727.33of the Revised Code by six and three-fourths per cent in the case of pipe-line companies, and four and three-fourths per cent in the case of all other companies. The minimum tax for any such company for owning property or doing business in this state shall be fifty dollars. The assessment shall be served on the public utility in the manner prescribed by section5703.37of the Revised Code.

Last updated August 13, 2025 at 12:09 PM