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NOARD INC ( formerly Northern Ohio Amateur Radio Depot ) no longer |
( Some info from the Ohio Department of Taxation website )
* * * WARNING * * * * * * WARNING * * *
Promoters/Organizers of Flea-Markets, Shows, Fairs, Exhibitions, Conventions,
( including Amateur Radio Club Hamfests ) may not be aware of an Ohio Law
that could bring criminal charges against them if they do not keep accurate
records of all commercial sellers (businesses) who attend their shows.
I recently noticed a new brochure that recently popped up on the
Ohio Department of Taxation Website. VENDORS ( pdf )
The second column has the following:
" * Promoters, organizers or owners of trade shows, fairs, flea markets,
exhibitions or similar events where transient vendors make retail sales,
are required to maintain for at least four years, and make available to ODT,
records of the vendors' names, addresses, license numbers and types of
goods sold. Failure to comply can result in
criminal charges."
I did some research as to what Ohio Law covered such a requirement
and found it under the following:
Ohio Revised Code 5739.17
Retail sales license; change of vendor's identity or location; transient and service and
delivery vendors.
( 3 ) ( E ) Any transient vendor who is issued a license pursuant to this section shall
display the license or a copy of it prominently, in plain view, at every place of
business of the transient vendor. Every owner, organizer, or promoter
who operates a fair, flea market, show, exhibition, convention, or
similar event at which transient vendors are present shall keep a
comprehensive record of all such vendors, listing the vendor's
name, permanent address, vendor's license number, and the type
of goods sold. Such records shall be kept for four years and shall
be open to inspection by the tax commissioner.
Attention Amateur Radio Clubs: I
did not make this the law.... I did not have anything to do
with the creation of this law..... I am only trying to prevent anyone, who is involved with the
task of organizing Amateur Radio "Hamfest", in gettting in trouble with the Ohio
Department of Taxation, because they are not aware of this Ohio Law. My suggestion
is that you collect this information and put it in a safe place to cover your "behind".
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updated 10/15/2008
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