Now Available On-line…www.tax.ohio.gov

(click on Ohio Business Gateway)

     Vendors are entrusted with the responsibility of collecting sales tax on retail sales and certain services and then reporting and paying them to the State of Ohio in a timely manner.

     Taxpayers can register their business and obtain a license via the Ohio Business Gateway. Taxpayers have the ability to select the license that they need to obtain or choose to be guided by a series of questions that will identify the proper license required for their business.  The taxpayer will then complete the on-line registration form, make any payments needed via ACH and immediately print the license.  Taxpayers will be able to register for the following business tax and/or license(s):

·        Employer withholding

·        County vendor licenses (issued for all 88 counties)

·        Consumers use tax

·        Delivery

·        Transient

·        Service

·        Sellers (Certificate of Registration)

     There are different vendor’s licenses for different types of businesses.  All vendors must obtain one or more of the following licenses depending on the nature of the business.

     REGULAR VENDOR’S LICENSE:  Issued by the county auditor’s office or the Department of Taxation to vendors with a fixed place of business in Ohio.  Vendors must have one regular vendor’s license for each sales location.

     DELIVERY VENDOR’S LICENSE:  Issued by the Department of Taxation to vendors who make sales based on delivery of goods and certain services at the consumer’s location.

     TRANSIENT VENDOR’S LICENSE:  Issued by the Department of Taxation to vendors who transport stocks of goods to temporary places of business in order to make sales.

     SERVICE VENDOR’S LICENSE:  Issued by the Department of Taxation to vendors providing automatic data processing, computer services or electronic information services; taxable telecommunications service; landscaping and lawn care service; private investigation and security service; information service (1-900 telephone calls); exterminating service; building maintenance and janitorial service; employment service; and employment placement service.

     County Auditor’s offices are licensing agencies for regular vendor’s licenses.  Applications for service and transient licenses can be picked up there and submitted directly to the state. All licenses are now available on-line at www.tax.ohio.gov (click on Ohio Business Gateway logo) Vendor’s licenses cost $25 and no longer need to be renewed annually.

     The Ottawa County Auditor’s office is located on the second floor of the Ottawa County Courthouse, room 202, 315 Madison St., Port Clinton, Ohio 43452.  Hours are 7:30 a.m. to 4:30 p.m. Monday through Friday. 

       Changes in state sales tax law effective Aug. 1, 2003, include the following additions to the list of taxable goods and services:

·         Storage facility services

·         Personal care such as manicures, pedicures, tanning, massages (unless prescribed or performed by a doctor or chiropractor, skin care, application of cosmetics, hair removal, tattooing, and body piercing

·         Dry-cleaning and laundry (not coin operated)

·         Delivery charges by a vendor in connection with the sale of personal property (such as delivery of furniture after purchase)

·         Transportation services such as taxis, limousines and helicopter rides (does not include public transit systems or commercial airlines)

·         Vehicle towing

     If you provide these taxable goods or services, you must have a vendor’s license issued by the County Auditor’s office.  Call the Ottawa County Auditor’s office, 419-734-6740, for more information.

The State of Ohio does not issue “exempt numbers.”  If a customer claims to be exempt from sales tax, the customer must supply you with a properly completed exemption certificate, which you are to keep with your records.  Exemption certificates can be obtained through the state web site.