Section 5739.103 - Registration With Tax Commissioner

Ohio Rev. Code § 5739.103
in: Section 5739.103 - Registration With Tax Commissioner
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No person shall exercise the privilege of engaging in a business described under division (B)(1) or (2) or (C) of section 5739.101 of the Revised Code in a municipal corporation or township that has imposed a tax under division (B) or (C) of that section without first registering with the tax commissioner. The tax commissioner shall prescribe the form of the registration.

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