House Bill 473
Revises various tax levies
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.
Current Version
Introduced In House
In House Committee
Reported By Committee
Passed By House
Introduced In Senate
In Senate Committee
Reported By Committee
Passed By Senate
Sent To The Governor
Subjects
Committees
House Ways and Means Committee
Primary Sponsors
Ron Amstutz
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