Ohio Code § 3931.07

§ 3931.07.

In the annual statement provided in section 3931.06 of the Revised Code the attorney shall set forth the gross amount of premiums or deposits received during

the preceding calendar year on contracts of indemnity covering risks within the state.  The attorney shall also set forth therein, in separate items, premiums paid for

cancellations, premiums or deposits returned and credited ratably to subscribers,

and considerations both received and paid for reinsurance during such year. The superintendent shall compute a tax at the rate of one and four-tenths per cent,

and in case of fire insurance an additional three-quarters of one per cent fire marshal

tax, on the balance of such gross amount of premiums or deposits, after deducting

premiums and deposits returned and credited and considerations received for reinsurances.  Such tax of one and four-tenths per cent and, in the case of fire insurance, such

additional tax of three-quarters of one per cent, shall be paid at the time provided

in sections 5729.04 and 5729.05 of the Revised Code .  Where insurance against fire is included with insurance against other perils at

an undivided premium, a reasonable allocation from such entire premium shall be made

for the fire portion of the coverage in such manner as the superintendent of insurance

may direct.  No further taxes shall be imposed upon such attorney or the attorney's subscribers

or their representatives for the privilege of transacting business in the state. If an attorney ceases doing business in the state, the attorney shall thereupon make

a report to the superintendent of the premiums or deposits subject to taxation, not

previously reported, and forthwith pay to the superintendent a tax thereon computed

according to law.  If such attorney fails to make any report for taxation, or fails to pay any tax

as required by this section, the attorney's subscribers shall be liable to the state

for such unpaid taxes, and a penalty of not more than twenty-five per cent per annum

after demand therefor.  Service of process in any action to recover such tax or penalty shall be made according

to the law relating to actions against the attorney and the attorney's subscribers.