Ohio Rev. Code § 5739.103
Current with legislation from 2024 received as of August 15, 2024.
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.
R.C. § 5739.103