Ohio Senate Bill 160 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on May 12 2015 - 25% progression, died in committee
Action: 2015-05-27 - Refer to Committee: Ways and Means
Pending: Senate Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]

To amend sections 351.021, 353.06, 5739.01, 5739.09, 5739.12, 5739.13, 5741.01, 5741.12, and 5741.13 and to enact section 5739.081 of the Revised Code to require hotel intermediaries to collect and remit applicable sales and use tax on the full amount paid for hotel lodging, to require hotel intermediaries to supply customers with itemized invoices, to specify that a hotel intermediary is presumed to have "substantial nexus" with Ohio if the intermediary arranges lodging at Ohio hotels, and to specify that hotels are not liable for the failure of a hotel intermediary to properly collect or remit applicable taxes.

Applies sales tax to hotel intermediaries

Sen. Jim Hughes [R]

Rep. Thomas Patton [R]

Date	Chamber	Action
2015-05-27	Senate	Refer to Committee: Ways and Means
2015-05-12	Senate	Introduced

Chapter	Article	Section	Citation Type	Statute Text
3			Amended Code	Citation Text
3	51		Amended Code	Citation Text
3	51	021	Amended Code	Citation Text
3	53		Amended Code	Citation Text
3	53	06	Amended Code	Citation Text
57			Amended Code	Citation Text
57	39		Amended Code	Citation Text
57	39	01	Amended Code	Citation Text
57	39	081	New Code	See Bill Text
57	39	09	Amended Code	Citation Text
57	39	12	Amended Code	Citation Text
57	39	13	Amended Code	Citation Text
57	41		Amended Code	Citation Text
57	41	01	Amended Code	Citation Text
57	41	12	Amended Code	Citation Text
57	41	13	Amended Code	Citation Text

Type	Source
Summary	https://www.legislature.ohio.gov/legislation/legislation-summary?id=GA131-SB-160
Text	https://search-prod.lis.state.oh.us/solarapi/v1/general_assembly_131/bills/sb160/IN/00/sb160_00_IN?format=pdf