Development Services Agency - Tax Exemption Application and Criteria - Seasonal business criteria.

Published: 2014-02-10

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(A) As used in division (A)(3) of section 5709.64 of the Revised Code, seasonal business shall refer to the employment in any industry in which it is customary to operate only during regularly recurring periods of less than twenty-six weeks in any calendar year. The director of the development service agency's determination shall not be effected by the fact that employees engage in nonseasonal activities, if such work constitutes a minor, or incidental, part of the seasonal operations.