Ohio Code § 4909.161

§ 4909.161.

(A) Notwithstanding the provisions of Chapters 4905. and 4909. of the Revised Code, the

payment of any type of increased excise tax levy shall be considered to be a normal

expense incurred by a public utility in the course of rendering service to the public,

and may be recovered as such in accordance with an order of the public utilities commission.  Any public utility required to pay any such increased excise tax levy may file with

the public utilities commission revised rate schedules that will permit full recovery

on an interim or permanent basis in its rates, of the amount of any resultant increased

tax payments and the commission shall promptly act to approve such schedules. (B) Notwithstanding Chapters 4905. and 4909. of the Revised Code, the payment of the

kilowatt-hour tax imposed by section 5727.81 of the Revised Code shall be considered a normal expense incurred by an electric distribution utility,

as defined in section 4928.01 of the Revised Code , in the course of rendering service to the public, and may be recovered as such in

accordance with an order of the commission.  An electric distribution utility required to pay the kilowatt-hour tax may file

with the commission revised rate schedules, consistent with Chapters 4905. and 4909.

and division (A)(6) of section 4928.34 of the Revised Code , that will permit full recovery on a permanent basis in its rates, of the amount

of any resultant tax payments, after taking into account any reductions of taxes in

its rates resulting from Sub. S.B. No. 3 of the 123rd general assembly, and the commission shall act promptly to

approve those schedules.