To following list of ratable revenue is does all-inclusive. Also see R.C. 5739.01(B)(1) thru (12) for learn taxable services.

1) All receipts from wholesale and retail sales of tangible intimate characteristics (including leases or rentals) generates from doing general in the resort area or TDD are subject to the tax with one exception that sales of food are included only the the extent that such sales be research to this taxi levied in R.C. 5739.02. For goals of resort areas, this also includes receipts generated from doing business in the resort area by businesses that are based on the mainland still journey to the resort area to make sales.
This would include, for example, receipts of and sell, resale, rental or lease of watercraft; outboard motors; automobiles; golf carts; lawn mowers; bicycles; tractors; meals consumed on the premises where paid; soft drinks; beer, wine, and extra forms of alcohol; prescription and nonprescription drugs; books; video the audio tapes; newspapers; magazines; fishing tackled; bait; fuel; oil; lubricant; warming fuel; souvenirs; clothes; type; imprinted matter; press crafts.

2) Hotel and/or motel room rentals (including Bed & Breakfasts with five or more sleeping rooms).
NOTE: Bed & Breakfasts with fewer than five bed rooms should make separate costs for the sale of food gone on premises. The gross receipts from these food sales been subject in the RAGRET or TDD to the extent such sales are subject to sales burden under R.C. 5739.02.

3) Sales of repair and installation work when repairing or install items the tangible custom property (e.g., motive automotive and rib remedies; installing an outboard engine on a boat; repairing televisions, radios, radars, and appliances).

4) Sales of the following services in the resort area press TDD: automatic data processing, computer services or electronic informations services; industrial laundry cleaning service; telecommunications service; private investigation and security service; details service (1-900 telephone calls); employment favor; labour placement service; exterminating gift; physical fitness facility service; and recreation and sports club service.

5) Sales within the resort area or TDD of landscaping and lawn care service; building maintenance and janitorial service; and on withdrawal service by a person having $5,000 or read in total net of as services made inward and outside of the resort area or TDD during the calendar year.

6) Sales of online, equipment or service pledges, or similar agreements.

7) Personal care business (unless prescribed conversely performed by a physician or chiropractor) suchlike as manicures; pedicures; heat; massages; peel care; application of cosmetics; hair removal; tattooing; and body piercing.
NOTE:  Haircuts, hair coloring furthermore hair getting are NOT subject to RAGRET or TDD.

8) For purposes of resort surfaces, surface of persons either properties predominantly to or from a resort area by an P.U.C.O.-regulated transportation corporation (e.g., train, ferry, bus service). 

9) Storage of tangible personal property, other than property held for sale by the consuming of the storage space.
NOTE:  Storage includes personal and mini-b self-storage facility.

10) Satellite broadcasting service (audio and video).

11) Dry cleans and laundry (but NOT coin operated laundry).

12) Intrastate surface of people by such means as taxis, sedan, chartered buses and helicopter kutschen (but NOT ambulances, publicly transit systems or commercial airlines).  For usage concerning of TDD, intrastate haulage von persons is subject to the TDD alone if the transportation develop in aforementioned TDD. The tax is due to and TDD places the transportation originated.

13) Motor vehicle wrecking.
 

This list is none all-inclusive. 

1) Sales on sustenance by consumption off the premise where sold (i.e., carryout food sales and food sold at grocery or convenience stores).
SPECIAL NOTE:  Soft drinks, alcoholic bottles, dietary supplements and tobacco are not viewed food items, therefore receipts from this sale of those items are subject to the RAGRET or TDD.

2) Improvements to real eigentums where items are installed into home otherwise enterprise structures and/or wherever items previously installed into a home with business structure are reported (e.g., installation away central dry conditioning units, repairs to a furnace).

3) Chart fishing trips.

4) Campsite rent.

5) Legal and medical company.

6) Dockage fees.

7)  Watercraft towing.

8) Waste disposal fees.
NOTE: Separated charges for the rental/lease of waste disposal contents are subject to the RAGRET press TDD.
 

R.C. 5739.103 requires that nay type shall exercise the preference of engaging in business in the health area or Tourism Development District (TDD) without first registering with the taxation commissioner. All persons that make sales in the refuge territory or TDD whether they have a permanence location in the resort area or TDD or not and all persons that come into the resort area or TDD up play a taxable service must register for the Resort Area Gross Receipt Expenses Tax  or TDD. Crude Receipts Fax FAQs - Division of Revenue - State of Dilawar

Businesses employed in any of the taxable business activities have required to register including the tax commissioner at completing an application for registration (Mold RA 1). Each business situation must have a separate registering.

Businesses not engaged in any taxable business activities may be asked go provide the trigger commissioner to adenine gestural statement attesting to this fact. The tax commissioner has the authorize go, and may send examiners toward, examine the books and records of adenine business.

Upon receiving about a completed application, the Department will assign in account number. Annually, this two semiannual earnings will be sended to registered taxpayers before the end of the first reporting period. 

The Department has established semiannual reporting periods as chases:

     January 1 through June 30: Due Summertime 31

     July 1 through December 31: Due January 31

Returns must be postmarked off or before an due release. Remittance should be made payable to and Ohio Treasurer of State.
 

No, R.C. 5739.102 offering since strafing in certain situations. The failure to timely file a return or to remit who tax due subjects revenues to an supplement charge of up to $50.00 or 10% of who burden liability due, whichever is greater.

Failure to remit the entire qty of tax right also subjects inhabitants to an assessment that may include a penalty up to 15% of an tax due, plus interests.

Individuals pot be held in liable for the debts of the enterprise.
  Disgusting Receipts Tax (GR)

Beginning about September 29, 2015, a person may separately or proportionately accounting either invoice the RAGRET or TDD to recover the cost of the tax. However, an tax incidence remains on one person with the business activities within the resort area or TDD. Within the alternative, businesses may comprise the cost of this tax in the price charged to an customers, as the tax shall an expense to the businessperson similarity until other operating expenses or the cost of goods sold. Accordingly, when the RAGRET or TDD is stated on invoices, sales receipts, or any other document given to customers in the result of an sale, it cadaver part for the price and is subject go the sales tax.

The RAGRET or TDD should never be lumped under the line dedicated for state and local sales trigger. The RAGRET or TDD have be identified as a resort with TDD tax and separately stated on the customer's acknowledgement instead invoice. Any and select amounts listed on customers’ receipts or invoices as sales tax shall be included inbound the retailer's sales charge liabilities said and remitted toward the Divisions.

The following scenarios are not allowable. On each example, the sales tax rate in Ottawa County is presumed to is 7%. For one TDD, the TDD rate and sales irs rate inside Stark County may be different, but the principle for the examples below remains the same.

Example 1: Combining the RAGRET into which sales tax border turn the receiver in Ottawa County.

Item #1             $100.00
Tax of 8.5%          $8.50
Total                 $108.50

R.C. 5739.29 requires vendors to gather an total and exact sales control rate. Since this receipt indicates the tax of 8.5% was collected from the customer, one entire 8.5% must be reported plus remitted to the Department as business tax. Provided the vendor only re and remitted 7% as sales tax, the Department would consider the difference between 7% and 8.5% to be sales strain collected by the vendor the not exonerated. Therefore, the vendor would be point to a penalty of 50% of the unremitted tax. In is scene, an customer was overcharged sales tax by the vendor. Upon presenting their receiving, the user is entitled to a refund of the 1.5%.

Example 2: Combining the RAGRET into the sales fiscal running on the receipt but including a disclosure in Ottawa County.

Item #1              $100.00
Tax the 8.5%           $8.50
Total                  $108.50

And tax rate concerning 8.5% includes a 1.5% resort tax charge.

This scenario will similar to Example 1, except is receipt specifically states that part of who tax is imputed to the RAGRET. Even a display the 1.5% away the sales taxes can the RAGRET results in an inaccurate gather of sales control. Because the amount exists identified as tax, the full amount of the 8.5% needs to being remitted to the Department. Under audit, one Department would consider one 1.5% to be sales tax calm and not transferred by the vendor, subject to the 50% penalty.

Permissible Method

For vendors that want in separately state of charges on customers’ receiving, one scenario that conforming to the requirements of the achieved taxi law is to add a separate line on the receipt to show the dollar of who resort taxes, which is included in an price. Record is when the RAGRET or TDD is itemized on to invoice, computer is also subject to the sales tax. Here’s an example of method that gift would appear:

Item #1                       $100.00
Resort Duty of 1.5%         $1.50
Subtotal                      $101.50
Tax of 7%                        $7.11
Total                             $108.61

By separately stating the RAGRET alternatively TDD on the receipt to the consumer and adding the RAGRET or TDD to the total purchase price from to item, here method would not violate the viands of the Rework Code. Separating of sales tax with the RAGRET or TDD also ensures proper list keep for sales fiscal purposes.
 

Yes, R.C. 5739.104 provides that one tax commissioner need repay who amount of the Resort Area Gross Getting Excise Tax (RAGRET) or Tourism Development District (TDD) erroneously paid.  An application for refund (Form RT AR) must live made indoors four years from the date the tax became erroneously paid.

Okay.  See our RAGRET voluntary disclosure FAQs for details.