Ohio Code § 5727.30

§ 5727.30.

(A) Except as provided in divisions (B), (C), (D), and (E) of this section, each public

utility, except railroad companies, shall be subject to an annual excise tax, as provided

by sections 5727.31 to 5727.62 of the Revised Code , for the privilege of owning property in this state or doing business in this state

during the twelve-month period next succeeding the period upon which the tax is based.  The tax shall be imposed against each such public utility that, on the first day

of such twelve-month period, owns property in this state or is doing business in this

state, and the lien for the tax, including any penalties and interest accruing thereon,

shall attach on such day to the property of the public utility in this state. (B) Gross receipts of an electric company, rural electric company, or energy company

received after April 30, 2001, are not subject to the annual excise tax imposed by

this section. (C) A natural gas company's gross receipts received after April 30, 2000, are not subject

to the annual excise tax imposed by this section. (D) A telephone company's gross receipts derived from amounts billed to customers after

June 30, 2004, are not subject to the annual excise tax imposed by this section.  Notwithstanding any other provision of law, gross receipts derived from amounts

billed by a telephone company to customers prior to July 1, 2004, shall be included

in the telephone company's annual statement filed on or before August 1, 2004, which

shall be the last statement or report filed under section 5727.31 of the Revised Code by a telephone company.  A telephone company shall not deduct from its gross receipts included in that last

statement any receipts it was unable to collect from its customers for the period

of July 1, 2003, to June 30, 2004. (E) A heating company's gross receipts, and the gross receipts of a combined company

from operating as a heating company, are not subject to the annual excise tax imposed

by this section.