Ohio Code § 5727.93

§ 5727.93.

(A) No person shall distribute electricity or natural gas to a meter of an end user in

this state or to an unmetered location in this state if that person is not registered

with the tax commissioner as an electric distribution company or a natural gas distribution

company. (B) Each person required to register under division (A) of this section shall register

prior to distributing electricity or natural gas to a meter of an end user in this

state or to an unmetered location in this state.  The tax commissioner shall prescribe the form of the registration application.  The commissioner shall assign an identification number to each registration and

notify the registrant of that number.  The registration shall remain in effect until canceled in writing by the registrant

upon the cessation of distributing electricity or natural gas to a meter of an end

user in this state or to an unmetered location in this state, or until such registration

is denied, revoked, or canceled by the commissioner.  A registration may be revoked or canceled by the tax commissioner as provided by

Chapter 119. of the Revised Code, for failure of an electric distribution company

to pay the tax imposed by section 5727.81 of the Revised Code , failure of a natural gas distribution company to pay the tax imposed by section 5727.811 of the Revised Code , or failure of an electric distribution company or a natural gas distribution company

to comply with sections 5727.80 and 5727.82 to 5727.95 of the Revised Code .  A company whose registration is denied may petition for a hearing, in accordance

with the procedures set forth in division (B) of section 5727.89 of the Revised Code , not later than thirty days after receiving the denial, and the final determination

is subject to appeal under section 5717.02 of the Revised Code . (C) The tax commissioner shall maintain a list of the companies registered under this

section.  The list shall contain the name and address of each company registered by the commissioner.  The list and subsequent updates of it shall be open to public inspection.