Decoding the new Ohio commercial activity tax: what CAT means to business taxpayers.Governor Bob Taft's signature on Ohio's $51.25 billion budget bill (1) this summer effectively rewrote the state's tax code for the first time in more than 70 years. The new code phases out the tax on tangible personal property over four years and the corporate franchise tax over five years. The new code also reduces all personal income tax rates by 21 percent over five years. In addition to substantially modifying the code, the budget bill increased various excise taxes excise taxes, governmental levies on specific goods produced and consumed inside a country. They differ from tariffs, which usually apply only to foreign-made goods, and from sales taxes, which typically apply to all commodities other than those specifically exempted. and eliminated the 10-percnent rollback A DBMS feature that reverses the current transaction out of the database, returning the data to its former state. A rollback is performed when processing a transaction fails at some point, and it is necessary to start over. See two-phase commit. on real estate taxes for most commercial and industrial property. Revenue lost through the elimination of tangible personal property and corporate franchise taxes is to be made up by the centerpiece of Ohio's new tax code: the commercial activity tax (CAT). The CAT is a broad-based broad-based Of or relating to an index or average that provides a good representation of the overall market. The S&P 500 and NYSE Composite are generally regarded as broad-based stock indexes, while the popular Dow Jones Industrial Average is biased , low-rate (.26 percent) tax on the gross sales Gross Sales A measure of overall sales that isn't adjusted for customer discounts or returns, calculated simply by adding all sales invoices, and not including operating expenses, cost of goods sold, payment of taxes, or any other charge. receipts of Ohio businesses, including service providers. Many commentators believe that, like its feline feline of, or pertaining to, members of the family Felidae. See also cat. feline agranulocytosis see feline panleukopenia (below). feline actinic dermatitis see solar dermatitis. namesake name·sake n. One that is named after another. [From the phrase for the name's sake.] namesake Noun , the new tax sneaked upon the scene. Since the CAT is entirely new animal, tax executives responsible for their company's complying with the CAT must understand the practical applications of this stealth-like tax. After reviewing the transition to and operation of the CAT, practical examples are used to illustrate the effect of the CAT on business taxpayers and provide a framework for estimating its effect. Gross Receipts the total of the receipts, before they are diminished by any deduction, as for expenses; - distinguished from net profits. - Bouvier. See under Gross, a. os> See also: Gross Receipt For purposes of the CAT, gross receipts are the total amount realized “Amount Realized” is one of two variables in the formula used to compute gains and losses when determining gross income for tax purposes. The Amount Realized – Adjusted Basis tells the amount of Realized Gain (if positive) or Realized Loss (if negative). , without any deduction deduction, in logic, form of inference such that the conclusion must be true if the premises are true. For example, if we know that all men have two legs and that John is a man, it is then logical to deduce that John has two legs. , from a transaction that contributes to the production of gross income, including the fair market value of any property and any services received and any debt transferred or forgiven as consideration. (2) There is a short, yet fairly broad, list of includible receipts in the statute (3) and a lengthy list of excluded receipts. (4) Excluded Receipts Notable exclusions from gross receipts are interest (except interest received as part of a credit sale), dividends and distributions received, capital gains, contributions to retirement plans and charitable institutions, and compensation paid to employees (including deferred amounts). Other excluded receipts are federal and state excise taxes paid on alcohol and tobacco, the "handle" from race track betting, (5) amounts from the sale of lottery lottery, scheme for distributing prizes by lot or other method of chance selection to persons who have paid for the opportunity to win. The term is not applicable when lots are drawn without payment by the interested parties to determine some matter, e.g. tickets, hunting fees for agents of the department of natural resources Many sub-national governments have a Department of Natural Resources or similarly-named organization:
RESALE. . In addition, the commission paid to a real estate broker is excluded to the extent it is shared with another broker. (6) Because the tax is imposed on gross receipts, there is no deduction for expenses or for amounts that are reimbursed to another. For example, a seller that passes freight costs paid to a shipper SHIPPER. One who ships or puts goods on board of a vessel, to be carried to another place during her voyage. In general, the shipper is bound to pay for the hire of the vessel, or the freight of the goods. 1 Bouv. Inst. n. 1030. through to its customer is not permitted to deduct de·duct v. de·duct·ed, de·duct·ing, de·ducts v.tr. 1. To take away (a quantity) from another; subtract. 2. To derive by deduction; deduce. v.intr. the amounts paid to the shipper. Amounts received by an agent on behalf of another that are in excess of the amount of any retained commission, however, are excluded. (7) Receipts from the sale of tangible personal property delivered into or shipped from a "qualified foreign trade zone area that includes a qualified intermodal in·ter·mod·al adj. Relating to transportation by more than one means of conveyance, as by truck and rail: intermodal transport. facility" are excluded from the definition in an uncodified section of the bill. (8) A "qualified foreign trade zone area" means a warehouse that is located within one mile of the boundary of an international airport and is located in a foreign trade zone. A "qualified intermodal facility" is a transshipment Transshipment The passing goods from one ocean vessel to another. station that is capable of receiving and shipping freight by rail, highway, and air transportation. Receipts from the sale of motor fuel are also excluded from the CAT until July July: see month. 1, 2007. (9) At that time, the tax commissioner is to provide information to the general assembly regarding the constitutionality of taxing such receipts. Calculating Gross Receipts Gross receipts are calculated on the same basis that the taxpayer uses for federal income tax purposes. (10) Allowances are made for cash discounts taken, returns, bad debts, and amounts received from the sale of a receivable to the extent the receipts from the underlying transaction were included in the taxpayer's gross receipts. (11) Taxable Gross Receipts Taxable gross receipts are those gross receipts allocated to Ohio. (12) In the case of sales of tangible personal property, the receipts are allocated to Ohio if the goods are finally delivered to customers in Ohio. Receipts from property that is brought into Ohio, and then removed from Ohio to another location, are not considered Ohio receipts. Receipts from services are allocated to Ohio to the extent the benefit of the service is received in Ohio. The place where the purchaser ultimately uses or receives the service shall be paramount in determining the portion of the benefit received in Ohio. The tax commissioner is expected to promulgate To officially announce, to publish, to make known to the public; to formally announce a statute or a decision by a court. several rules relating to relating to relate prep → concernant relating to relate prep → bezüglich +gen, mit Bezug auf +acc the receipt of legal, accounting, engineering, and other services. Receipts from the right to use intellectual property, such as copyrights, patents, and trademarks, are allocated to Ohio to the extent the receipts are based on the use of, or on the right to use, the property in Ohio. The use of an alternate method is permitted if these rules do not accurately reflect commercial activity in Ohio. The tax commissioner is also given express authority to promulgate rules regarding the allocation The apportionment or designation of an item for a specific purpose or to a particular place. In the law of trusts, the allocation of cash dividends earned by a stock that makes up the principal of a trust for a beneficiary usually means that the dividends will be treated as of receipts for specific industries. If a person receives property outside Ohio for its own use and brings it into Ohio within one year, the value of the property must be included in its taxable gross receipts. (13) Similarly, for property brought into Ohio by one member of a consolidated elected or combined taxpayer and used by it or another member of the group, the value must be included in the taxable gross receipts of the group (the terms "consolidated elected" and "combined" in relation to taxpayers are explained below). A taxpayer is excused from reporting receipts in these two situations if the tax commissioner finds that the receipt of the property outside Ohio was not intended in whole or in part to avoid the CAT. (14) There is a provision for determining whether receipts relating to interest, dividends, capital gains, and similar sources are in Ohio, (15) but the legislature ultimately determined not to subject such receipts to the CAT. Definition of Taxpayer Taxpayers are defined as all persons who are required to file returns or pay the tax. (16) Financial institutions, public utilities, insurance companies, and dealers in intangibles that are subject to special taxes for the entire tax measurement period are considered "excluded persons." (17) Most affiliates of financial institutions and insurance companies are also excluded persons, as are persons with no more than $150,000 in gross receipts unless they are part of a "consolidated elected taxpayer" or "combined taxpayer." (18) "Person" is broadly defined and means essentially all individuals, joint ventures, and entities, including disregarded dis·re·gard tr.v. dis·re·gard·ed, dis·re·gard·ing, dis·re·gards 1. To pay no attention or heed to; ignore. 2. To treat without proper respect or attentiveness. n. entities. The state, its agencies, and its political subdivisions are expressly excluded, as are persons organized on a non-profit basis. (19) Combined reporting is mandatory for two or more entities having at least 50 percent of the value of their ownership interests owned or controlled by common owners, directly or constructively through related interests. A group of two or more persons may elect to be treated as a "consolidated elected taxpayer." (20) If this election is made, all persons meeting the ownership requirements must be included in a combined report, whether they have nexus with Ohio or not. The consolidated elected taxpayer may elect whether to include or exclude foreign (non-U non-U adj. Chiefly British Not characteristic of the upper class, especially in language usage. [non- + U2. .S.) corporations that meet the ownership requirements, but the election applies to all such corporations. In addition, the group can elect to include all entities meeting either the 50-percent-or-more or the 80-percent-or-more ownership thresholds. Receipts from all transactions made among members of the group shall be excluded, including members that are not subject to the CAT. The entity is treated as a single taxpayer and members have joint and several liability for the tax; the election applies for eight quarters and there is automatic renewal unless the taxpayer opts out. All groups of taxpayers meeting these ownership requirements, but not electing to be consolidated elected taxpayers, must file as a "combined taxpayer." (21) There are three main differences compared with consolidated elected taxpayers: * First, persons without nexus in Ohio need not be included. * Second, there is no elimination of receipts from transactions between members of the group. * Third, the combination is not limited to eight quarters. For both consolidated elected and combined taxpayers, the group is treated as a single taxpayer and files a single return. Since the group is treated as a single taxpayer, there is a single $1 million exclusion for the entire group. There is also a $200 registration fee, or $20 per member. As new persons or taxpayers meet the ownership requirement, they must be added; as existing persons or members fall below the ownership threshold, they are eliminated and must file on an independent basis. The election to be a consolidated elected taxpayer must be made at the time of registration. A special provision relates to joint ventures that are equally owned by two entities. (22) If both owners are members of consolidated elected taxpayers, then one-half of the taxable receipts of the joint venture are reported by each consolidated elected taxpayer group. If only one of the owners is a consolidated elected taxpayer, then all the receipts of the joint venture are reported by that group. Nexus in Ohio A taxpayer has "substantial nexus" if it holds a certificate authorizing it to do business in Ohio, if it uses any of its capital in Ohio, or if it has "bright line presence" in Ohio. (23) A taxpayer has "bright line presence" in Ohio if it (1) has property in Ohio with an aggregate value of at least $50,000; (2) has payroll in Ohio of at least $50,000; (3) has taxable gross receipts of at least $500,000; (4) has at least 25 percent of its total property, payroll, or sales in Ohio; or (5) is domiciled dom·i·cile n. 1. A residence; a home. 2. One's legal residence. v. dom·i·ciled, dom·i·cil·ing, dom·i·ciles v.tr. 1. in Ohio. (24) Notably, challenges to the validity of this provision may be taken directly to the state supreme court. (25) Reporting and Paying the Tax The tax is statutorily described as an annual tax imposed upon the privilege of doing business in Ohio and hence is not a tax on income. (26) This provision is intended to strengthen the bill against possible attack on constitutional grounds. The tax became effective beginning July 1, 2005. While the tax may not be passed through to customers as an itemized charge, its cost may be passed on in the form of a price increase. The tax is included as part of the sales tax sales tax, levy on the sale of goods or services, generally calculated as a percentage of the selling price, and sometimes called a purchase tax. It is usually collected in the form of an extra charge by the retailer, who remits the tax to the government. base. (27) Persons with annual receipts of $1 million or less may elect to be calendar year taxpayers. (28) Such persons must file a single annual return by the 40th day after the end of the prior calendar year and pay the $150 minimum tax. (29) Persons with annual receipts in excess of $1 million must be calendar-quarter taxpayers. (30) Returns must be filed and the tax must be paid by the 40th day after the end of each calendar quarter, and the fourth quarter return is considered a reconciliation return. An exclusion of $250,000 may be taken with each quarterly return; any unused excess may be carried forward to subsequent quarters for that year. (31) Persons with less than $150,000 in taxable gross receipts in a calendar year are excluded. (32) They do not have to register, file returns, or pay any tax. The minimum tax on the first $1 million in taxable receipts per calendar year is $150. (33) If a taxpayer has receipts in excess of $1 million, the tax is the sum of $150 and the product of the tax rate and the receipts in excess of $1 million. (34) For the six-month period beginning July 1, 2005, the tax is $75 plus the product of .06% (the phased tax rate) and receipts in excess of $500,000. (35) Initial returns and payment are due February February: see month. 10, 2006. Beginning April 1, 2006, the tax is phased in by increasing increments of 20 percent for the subsequent 12 months, until it is fully phased in by April 1, 2009. (36) The minimum tax is reduced by $75 if the taxpayer first engaged in business in Ohio after May 1st and before December December: see month. 1st of a given year, and the first $500,000 in gross receipts is excluded from the tax. (37) Mandatory Registration All persons must register by the later of November November: see month. 15, 2005, or within 30 days after having receipts in excess of $150,000 in a calendar year. (38) The fee is $15 if registration is done electronically; otherwise the fee is $20. The fee is credited against a taxpayer's first CAT payment. No fee is imposed if the person registers after November 30th of a year, or if its taxable gross receipts do not exceed $150,000 by December 1st. There is a late fee of $100 per month ($1,000 maximum) for failing to register. No person may engage in business in Ohio without registering. (39) If a taxpayer fails to pay the CAT, the attorney general may seek proceedings in quo warranto A legal proceeding during which an individual's right to hold an office or governmental privilege is challenged. In old English practice, the writ of quo warranto—an order issued by authority of the king—was one of the most ancient and important writs. (40) to suspend the taxpayer's right to engage in business, similar to existing franchise tax law procedures. Credits Against the Tax Very few credits are available against the CAT. These include: * The jobs creation tax credit; (41) * The jobs retention tax credit; (42) * A qualified research and development credit; (43) and The borrowers qualified research and development loan payment credit, (44) which is capped at $150,000 annually. The credits that were earned prior to 2008 and that carry forward to 2008 and beyond can be applied against the CAT for periods beginning July 1, 2008; no further action is required in order to convert the credits from the franchise tax to the CAT. In addition, a non-refundable credit for net operating loss carryforwards Net operating loss carryforwards Application of losses to offset earnings in future years. is added for NOLs and other deferred tax assets in excess of $50 million. (45) The credit is based on amounts reflected on the taxpayer's books and records as of the end of its taxable year Taxable year The 12-month period an individual uses to report income for income tax purposes. For most individuals, their tax year is the calendar year. ending in 2004. Up to 10 percent of the credit may be claimed against the first half of the CAT liability for tax years between 2010 and 2019; from 2020 through 2029, up to 100 percent of the credit may be claimed against the first half of the CAT liability. If any credit remains in 2030, the credit is refundable Refundable Eligible for refunding under the terms of a bond indenture. , but only if the taxpayer is subject to the CAT for the entire tax year. A taxpayer wishing to claim this credit against the CAT may not claim the similar credit against its franchise tax for tax years 2005 and after. Rate Adjustments Three possible rate adjustments may be made under the tax. (46) Targeted revenue amounts are established for the period beginning with the commencement of the tax through June June: see month. 30, 2007; for July 1, 2008, through June 30, 2009; and for July 1, 2010, through June 30, 2011. If revenues exceed the targeted amount by more than 10 percent, one-half of the excess will be applied to the budget stabilization fund Stabilization fund may refer to:
2. On a deficiency of assets, executors and administrators cum testamento annexo, are entitled to have refunded to them legacies fund. The rate will be adjusted downward for the following year and a tax credit based on the portion of the excess in the CAT refund fund will be provided to CAT taxpayers. If revenues fall short of the projections, the rate will be adjusted in order to generate the intended amount of revenue. These rate adjustments are calculated by the tax commissioner. They are reported to the governor and to both chambers of the general assembly, but no additional action is required to approve or implement the new rates. Penalties for Failure to Pay Numerous penalties that may be abated Abated, an ancient technical term applied in masonry and metal work to those portions which are sunk beneath the surface, as in inscriptions where the ground is sunk round the letters so as to leave the letters or ornament in relief. From 1911 Encyclopædia Britannica by the tax commissioner are imposed. (47) For the failure to timely pay or file returns, the penalty is the greater of $50 or 10 percent of the tax. For deficiencies, the penalty is up to 15 percent of the deficiency A shortage or insufficiency. The amount by which federal Income Tax due exceeds the amount reported by the taxpayer on his or her return; also, the amount owed by a taxpayer who has not filed a return. . If a taxpayer fails to register within 60 days of notification to do so, the penalty is up to 35 percent of tax due. In addition, there is a penalty if the taxpayer fails to pay the tax electronically. The penalty is 5 percent of tax due during the first two quarters after notification, and 10 percent thereafter. Audit and Refund Provisions There is a four-year statute of limitations A type of federal or state law that restricts the time within which legal proceedings may be brought. Statutes of limitations, which date back to early Roman Law, are a fundamental part of European and U.S. law. . (48) Refunds may be set-off A demand made by the defendant against the plaintiff that is based on some transaction or occurrence other than the one that gave the plaintiff grounds to sue. The set-off is available to defendants in civil lawsuits. by other liabilities other liabilities Small and relatively insignificant liabilities. For financial reporting purposes, firms often combine small liabilities into this single category rather than listing each liability separately. owed to the state, (49) and may be applied against future liability in lieu of Instead of; in place of; in substitution of. It does not mean in addition to. a cash refund. Audits may be conducted using samples, and the consent of the taxpayer is not required. (50) Sampling procedures, however, must be established by administrative rule. Pre-assessment interest is imposed on all deficiencies, and additional interest accrues if payment is not made within 60 days of the assessment. Protest proceedings are identical to those for other taxes. The tax commissioner may prescribe pre·scribe v. To give directions, either orally or in writing, for the preparation and administration of a remedy to be used in the treatment of a disease. the documents and records that must be maintained in order to assure compliance with the tax. While information is generally confidential, the tax commissioner may publish electronically a list of the names, business names, addresses, and account numbers for all taxpayers. Successor Liability If a person sells at least 75 percent of its business, or ceases business activity, any tax is due within 15 days. (51) The person purchasing the business must withhold with·hold v. with·held , with·hold·ing, with·holds v.tr. 1. To keep in check; restrain. 2. To refrain from giving, granting, or permitting. See Synonyms at keep. 3. an amount from the purchase price unless the purchaser obtains a receipt from the tax commissioner that all taxes are paid. If the purchaser fails to withhold from the price, the purchaser is personally liable for the tax. Interestingly, there is no provision for personal liability for officers, owners, or parties responsible for filing returns or paying the tax. The CAT's Effect on Businesses The CAT will affect every business differently. Under the current tax structure, certain business segments pay a disproportionately dis·pro·por·tion·ate adj. Out of proportion, as in size, shape, or amount. dis  pro·por high
amount of business tax. One of the intended features of the CAT was to
equalize e·qual·ize v. e·qual·ized, e·qual·iz·ing, e·qual·iz·es v.tr. 1. To make equal: equalized the responsibilities of the staff members. 2. To make uniform. the tax burden. This means that those who have been overtaxed will have lower taxes and those that have enjoyed a relatively low tax burden may have a slightly higher tax burden. Several examples follow illustrating how different businesses might be affected by the CAT. Small S Corporation Assume a small service operation: * $1 million in Ohio gross receipts * $200,000 net income * $40,000 in taxable tangible personal property (TPP TPP thiamine pyrophosphate. Thiamine pyrophosphate (TPP) The coenzyme containing thiamine that is essential in converting glucose to energy. Mentioned in: Beriberi TPP 1. total plasma protein. 2. ) ** Tax rate 60 mills (.06) * $700,000 in real property ** Estimated tax Federal and state tax laws require a quarterly payment of estimated taxes due from corporations, trusts, estates, non-wage employees, and wage employees with income not subject to withholding. rate (ETR ETR Estimated Time of Return/Repair ETR Early to Rise (health e-zine) ETR Effective Tax Rate Etr Etruscan (linguistics) ETR Eastern Test Range ETR Express Toll Route ) 40 mills (.04) Tax Old New CAT $ 0 $ 150.00 PIT $ 11,506.20 $ 9,089.90 PPT $ 0 $ 0 RPT $ 8.820.00 $ 9.800.00 Total $ 20,326.20 $ 19,039.90 Effect: $1,286.30 savings Medium Manufacturer--C Corporation Assume a medium*sized manufacturer that is a C corporation: * $50,000,000 in Ohio gross receipts * $5,000,000 in Ohio net income * $8,500,000 in taxable TPP ** Tax rate 60 mills (.06) * $4,000,000 in real property ** ETR 40 mills (.04) Tax Old New CAT $ 0 $ 127,550 CFT $ 423,300 $ 0 PPT $ 127,500 $ 0 RPT $ 50.400 $ 56,000 Total $ 601,200 $ 183,550 Effect: $417,650 savings Retailer Assume a moderately sized retailer operating as a limited liability company: * $15,000,000 in Ohio gross receipts * $100,000 in Ohio net income * $2,000,000 in taxable TPP ** Tax rate 60 mills (.06) * $1,000,000 in real property ** ETR 40 mills (.04) Tax Old New CAT $ 0 $ 36,550 PIT $ 4,606 $ 3,639 PPT $ 27,600 $ 0 RPT $ 12,600 $ 14,000 Total: $ 44,806 $ 54,189 Effect: $9,383 in additional tax Legend CAT Commercial Activity Tax CFT Corporate Franchise Tax PIT Personal Income Tax PPT Personal Property Tax RPT Real Property Tax CAT Timeline
Timeline may refer to:
Immediate Considerations Persons potentially subject to Ohio's CAT should estimate their Ohio taxable receipts for calendar years 2005 and 2006. If a person has more than $150,000 in taxable receipts for all of 2005, that person will be subject to the tax and will have to register by November 15, 2005. Members of an affiliated group, one of the members of which is subject to the tax, need to decide whether to file as a consolidated elected taxpayer, or as a combined taxpayer. The group will also have to consider which members must be included in the election. Groups with a large number of intercompany taxable receipts may well want to file as consolidated elected taxpayers in order to take advantage of the elimination of receipts from intercompany transactions Intercompany transaction Transaction carried out between two units of the same corporation. . Groups filing as consolidated elected taxpayers will have to determine which ownership level to apply (50 percent or 80 percent) and whether to include foreign corporations in the election. Persons must also determine whether it is an excluded person that is not required to file returns or pay the tax unless it is part of a consolidated elected taxpayer. Non-Ohio persons transacting sales in Ohio will have to determine whether they have substantial nexus with Ohio and thus have to register and pay the tax. Persons with "bright-line presence" will be deemed by Ohio as having substantial nexus and will be expected to register and pay the tax. Considerations within the Next Three to Six Months If taxable receipts are expected to exceed $150,000 during 2006, registration is required within 30 days after that level is reached. All taxpayers will have to be sure that mechanisms are in place to compute To perform mathematical operations or general computer processing. For an explanation of "The 3 C's," or how the computer processes data, see computer. their taxable receipts for the prior year in sufficient time to file the return that is due February 10, 2006. Mandatory Dates * November 15, 2005: Registration by all persons with more than $150,000 in taxable receipts for all of calendar year 2005. * February 10, 2006: First return due for all taxpayers and payment of any tax due. * May 10, 2006: Payment of $150 minimum tax for all calendar year taxpayers for 2006; quarterly returns and payments due for all calendar quarter taxpayers. * August 9, 2006: Quarterly returns and payments for second quarter 2006 due for all calendar quarter taxpayers. * November 9, 2006: Quarterly returns and payments for third quarter 2006 due for all calendar quarter taxpayers. * February 9, 2007: Annual returns and tax payments due for all taxpayers. Conclusion Enacting the CAT and phasing out the franchise and personal property taxes are bold moves by Ohio. Only time will tell whether the administration was correct about the beneficial economic impact of eliminating taxes on investment and imposing a broad-based, low-rate tax focused on consumption. In the meantime Adv. 1. in the meantime - during the intervening time; "meanwhile I will not think about the problem"; "meantime he was attentive to his other interests"; "in the meantime the police were notified" meantime, meanwhile , the CAT is here, and persons doing business in Ohio must be prepared to address it. (1) Am. Sub. H.B. 66, 127 Ohio Laws (H.B. 66). (2) Ohio Revised Code The Ohio Revised Code contains all acts passed by the Ohio General Assembly and signed by the governor. The Ohio Revised Code replaced the Ohio General Code in 1953. (R.C.) [section] 5751.01(F). (3) R.C. [section] 5751.01(F)(1). (4) R.C. [section] 5751.01(F)(2) (5) The total amount bet on a race. (6) R.C. [section] 5751.01(F)(3). (7) R.C. [section] 5751.01(F)(2)(1). (8) H.B. 66, uncodified [section] 557.09.09. (9) H.B. 66, uncodified section 557.09.03. (10) R.C. [section] 5751.01(F)(4). (11) Id. (12) R.C. [subsection subsection Noun any of the smaller parts into which a section may be divided Noun 1. subsection - a section of a section; a part of a part; i.e. ] 5751.01(G); 5751.033. (13) R.C. [section] 5751.013(A). (14) R.C. [section] 5751.013(B). (15) R.C. [section] 5751.033(H). (16) R.C. [section] 5751.01(D). (17) R.C. [section] 5751.01(E). (18) Id. (19) R.C. [section] 5751.01(A). (20) R.C. [section] 5751.011. (21) R.C. [section] 5751.012. (22) R.C. [section] 5751.011(A)(1). (23) R.C. [section] 5751.01(H). (24) R.C. [section] 5751.01(I). (25) R.C. [section] 5751.31. (26) R.C. [section] 5751.02. (27) R.C. [section] 5739.01(H)(1)(a)(ii). (28) R.C. [section] 5751.05(A). (29) R.C. [section] 5751.051(A)(5). (30) R.C. [section] 5751.05(C). (31) R.C. [section] 5751.03(C). (32) R.C. [section] 5751.01(E)(1). (33) R.C. [section] 5751.03(B). (34) R.C. [section] 5751.03(A). (35) H.B. 66, uncodified [section] 557.09. (36) R.C. [section] 5751.031. (37) R.C. [section] 5751.051. (38) R.C. [section] 5751.04. (39) R.C. [section] 5751.11. (40) A legal proceeding requiring a person to show by what authority a franchise or liberty is exercised. (41) R.C. [section] 5751.50. (42) Id. (43) R.C. [section] 5751.51. (44) R.C. [section] 5751.52. (45) R.C. [section] 5751.53. (46) R.C. [section] 5751.032. (47) R.C. [section] 5751.06. (48) R.C. [section] 5751.08. (49) R.C. [section] 5751.081. (50) R.C. [section] 5751.09. (51) R.C. [section] 5751.10. MARK A. ENGEL Engel means angel in German, Danish, Dutch and Norwegian and may refer to:
Opened in 1898 when cocktail were being first introduced to London. The term American Bar comes from the 1930s when cocktails were first gaining popularity in the United States. Association's Sales Tax Desk Book. This is his first article for The Tax Executive.
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