OH HB473

Requires voter approval before counties can levy a new utilities services tax through a majority vote at a general or primary election.

Allows small businesses to count employees of related or affiliated entities when satisfying the 50+ employee requirement for the business investment tax credit.

Permits bad debt refunds for cigarette and tobacco product excise taxes when a purchaser fails to pay a dealer and the unpaid amount is charged off as uncollectible.

Allows vendors to receive refunds of sales taxes remitted for bad debts on private label credit cards when the debt is charged off as uncollectible by the credit card lender.