Tax Rules: Final: 5703-1
5703-1-07 Request to suspend or
revoke liquor permit for unpaid excise tax.
(A) As used in this rule:
(1) "Excise tax" means any excise tax or fee administered by
the tax commissioner, including but not limited to the
following taxes and fees, and includes any applicable
interest, penalty, or additional charge for failure to timely
report or pay such tax or fee:
(a) The fee on the sale of tires imposed by section 3734.901
of the Revised Code;
(b) The horseracing tax imposed by Chapter 3769. of the
Revised Code;
(c) The taxes on alcoholic beverages imposed by Chapters
4301., 4303., and 4305. of the Revised Code;
(d) The tax on cigarettes and other tobacco products imposed
by Chapter 5743. of the Revised Code;
(e) The public utility excise taxes imposed pursuant to
sections 5727.24 and 5727.30 of the Revised Code;
(f) The kilowatt hour tax imposed by section 5727.81 of the
Revised Code;
(g) The tax on the distribution of natural gas imposed by
section 5727.811 of the Revised Code;
(h) The fuel use tax imposed by Chapter 5728. of the Revised
Code;
(i) The corporation franchise tax imposed by Chapter 5733. of
the Revised Code;
(j) The motor fuel tax imposed by Chapter 5735. of the
Revised Code;
(k) The sales and use taxes imposed by Chapters 5739. and
5741. of the Revised Code; and
(l) The severance tax imposed by Chapter 5749. of the Revised
Code.
(2) "Final tax liability" means the liability for a tax that
is no longer on appeal or subject to appeal to the board of
tax appeals or a subsequent court.
(B) Pursuant to section 4301.25 of the Revised Code, the tax
commissioner may request the liquor control commission to
suspend or revoke a permit issued under Chapter 4301. or
4303. of the Revised Code if the holder of the permit has a
final tax liability for unpaid excise tax.
(C) This rule is not intended, in any manner, to limit the
authority of the tax commissioner in performing the functions
conferred upon the commissioner by division (B) of section
4303.26 and division (D) of section 4303.271 of the Revised
Code.
Effective: 6-28-04
Promulgated under: 5703.14
Authorized by: 4301.25, 5703.05
Amplifies: 4301.25