Ohio Code § 1776.22

§ 1776.22.

(A) Except as otherwise provided in division (B) of this section, any association of

two or more persons to carry on as co-owners a business for-profit forms a partnership,

whether or not the persons intend to form a partnership. (B) An association formed under a statute not included in this chapter, a predecessor

statute, or a comparable statute of another jurisdiction is not a partnership under

this chapter. (C) In determining whether a partnership is formed, the following rules apply: (1) Holding property in joint tenancy, tenancy in common, tenancy by the entireties,

joint property, common property, or part ownership does not by itself establish a

partnership, even if the co-owners share profits made by the use of the property. (2) The sharing of gross returns does not by itself establish a partnership, even if

the persons sharing the returns have a joint or common right or interest in property

from which the returns are derived. (3) A person who receives a share of the profits of a business is presumed to be a partner

in the business, unless the profits were received in payment for any of the following: (a) A debt by installments or otherwise; (b) Services as an independent contractor or wages or other compensation to an employee; (c) Rent; (d) An annuity or other retirement or health benefit to a beneficiary, representative,

or designee of a deceased or retired partner; (e) Interest or other charge on a loan, even if the amount of payment varies with the

profits of the business, including a direct or indirect present or future ownership

of the collateral, or rights to income, proceeds, or increase in value derived from

the collateral; (f) The sale of the goodwill of a business or other property by installments or otherwise.