Ohio Code § 5735.027

Ohio Code § 5735.027. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5735.027.

(A) No person shall act in the capacity of a terminal operator within this state unless

the person holds an unrevoked license issued by the tax commissioner to engage as

a terminal operator.  A person desiring to be a terminal operator shall file with the commissioner an

application sworn to under oath.  The application shall include the following: (1) The name under which the terminal operator will transact business in this state; (2) The location, including street number address, of the terminal operator's principal

office or place of business within this state; (3) The location, including street number address, of each terminal operated in this

state by the applicant; (4) The name and address of the owner, or the names and addresses of the partners if

such terminal operator is a partnership, or the names and addresses of the principal

officers if such terminal operator is a corporation or association; (5) If such terminal operator is a corporation organized under the laws of another state,

territory, or country, a certified copy of the certificate or license issued by the

Secretary of State showing that the corporation is authorized to transact business

in this state; (6) Any other information the commissioner deems necessary. (B) The tax commissioner may require a bond adequate to ensure compliance with this chapter

as a condition of issuance of any license under this section.  The commissioner shall prescribe the form and content of the bond. (C)(1) After a hearing as provided in division (C)(2) of this section, the tax commissioner

may refuse to issue a license to transact business as a terminal operator in the state

in the following circumstances: (a) The applicant has previously had a license issued under this chapter canceled for

cause by the tax commissioner; (b) The tax commissioner believes that the application is not filed in good faith; (c) The applicant has previously violated any provision of this chapter; (d) The application is filed as a subterfuge by the applicant for the real person in

interest who has previously had a license issued under this chapter canceled for cause

by the tax commissioner, or who has violated any provision of this chapter. (2) The tax commissioner shall conduct a hearing before refusing to issue a license to

transact business as a terminal operator in any of the circumstances described in

division (C)(1) of this section.  The applicant shall be given five days' notice, in writing, of the hearing.  The applicant may appear in person or be represented by counsel, and may present

testimony at the hearing. (D) When an application in proper form has been accepted for filing, and any required

bond accepted and approved, the commissioner shall issue to such terminal operator

a license to transact business as a terminal operator in the state, subject to cancellation

of such license as provided by law. (E) No person shall make a false or fraudulent statement on the application required

by this section.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5735.027
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

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Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Ohio attorney.

Common questions

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