Ohio Code § 1332.01

Ohio Code § 1332.01. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 1332.01.

As used in sections 1332.01 to 1332.10 of the Revised Code : (A) “ Applicable generally accepted accounting principles ” means accounting principles and standards set forth in all applicable pronouncements

of the governmental accounting standards board. (B) “ Cable service ,” “ cable system ,” “ franchise ,” and “ franchising authority ” have the same meanings as in the “Telecommunications Act of 1996,” Pub. L. No. 104-104 , Title III, Sections 301(a) and 302 (b)(2), 110 Stat. 114, 124, 47 U.S.C.A. 522 . (C) “ Cable service provider ” means any person or group of persons that is engaged in the provision of cable service

over a cable system and directly or indirectly owns a significant interest in the

cable system, or that through any arrangement otherwise controls or is responsible

for the management and operation of the cable system. (D) “ Color of office ,” “ public office ,” and “ public official ” have the same meanings as in section 117.01 of the Revised Code . (E) “ Direct costs ” means all costs, whether capital costs, operating costs, or otherwise, that would

be eliminated if the service or function to which they relate were discontinued. (F) “ Full cost accounting ” means, in accordance with applicable generally accepted accounting principles, accounting

for all direct and indirect costs, including capital costs, that are incurred in the

ownership, management, or operation of a cable system or provision of cable service

over a cable system. (G) “ Indirect costs ” means all costs, whether capital costs, operating costs, or otherwise, that are

not direct costs.  Indirect costs that support multiple services or functions shall be allocated among

those services and functions in proportion to the relative burden each service or

function places on the cost category and by any reasonable method consistent with

applicable generally accepted accounting principles. (H) “ Person ” includes any individual, corporation, partnership, limited liability company, association,

trust, or political subdivision. (I) “ Private cable service provider ” means any cable service provider other than a public cable service provider. (J) “ Private cable service regulation ” means any regulation, rule, requirement, or restriction of or by a political subdivision

of this state that applies, by resolution, ordinance, rule, regulation, franchising

agreement, or otherwise, to the terms and conditions of service, conditions of access

to public property, permits for pole attachments, or any other matter concerning or

affecting the provision of cable service over a cable system by a private cable service

provider. (K) “ Public cable service provider ” means any cable service provider that is a political subdivision of this state. (L) “ Public cable service recipient ” means any household or business that receives cable service or benefits from video

programming service, transmission service, distribution service, repair service, billing

service, or customer service that is provided by, originates from, or is controlled

by a public cable service provider of a political subdivision. (M) “ Public money ” means any of the following: (1) Any money received, collected by, or due a public official under color of office; (2) Any money collected by any person on behalf of a public office or as a purported

representative or agent of the public office; (3) Any money received by any person, whether directly or indirectly, from the United

States, this state, a county, municipal corporation, township, or any other public

office for the purpose of performing or assisting with a governmental function or

program authorized by or the responsibility of the United States, this state, a county,

municipal corporation, township, or any other public office.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 1332.01
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

Verify the text

Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Ohio attorney.

Common questions

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The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.

What subject does Ohio Revised Code § 1332.01 address?

It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

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Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.

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