Please follow the link below to get started with the registration process where you can obtain your account immediately: Ohio Business Gateway Or if you prefer to mail in a paper application, please use the link below to obtain the PDF fill-in version of Form UT 1000. * Note: Processing of a paper application may take up to six weeks.

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9. If you operate as a corporation or partnership, list appropriate names, addresses and identification numbers below.

Is this license for a marketplace facilitator as defined in Ohio Revised Code 5741.01(T)? Yes No *A marketplace facilitator is an entity or person that owns, operates, or controls a physical or electronic marketplace through which retail sales are facilitated on behalf of one or more sellers, or an afiliate of such entity or person. (For the most …

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Dec 4, 2024 · The UHTA imposes a tax based on ownership of residential property as of December 31 of any particular tax year beginning in 2022 and requires taxpayers both file an underused housing tax return and pay the tax by April 30 of the following year.

Nov 18, 2022 · The UHTA implements an annual tax of one percent on the value of vacant or underused residential property directly or indirectly owned by certain non-resident non-Canadians.

Mar 7, 2023 · UHTA introduces filing requirements for a wide range of residential property owners as well as an annual 1% tax on the ownership of certain vacant or underused housing in Canada. Affected residential property owners must file an annual UHT return for …

Jan 31, 2022 · This article sets out a broad overview of the key provisions of the UHTA. In particular, the article reviews (i) taxable persons under the UHTA, (ii) computation of tax payable; (iii) exemptions from UHTA; and (iv) administrative and enforcement provisions of the UHTA.

Jan 1, 2022 · The UHTA provides that noncitizen or nonpermanent resident owners of residential property in Canada must pay an annual tax equal to 1% of the property’s assessed value or sale price, whichever is greater.