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Resort Area Gross Receipts Tax - Voluntary Disclosures

If the Ohio Department of Taxation determines a taxpayer is subject to the RAGRET via audit or a discovery program, the look-back period is up to ten (10) years plus penalties for late filing or late payment of the tax.  Entering into a RAGRET VDA limits the taxpayer to a look-back period of three (3) years.  The taxpayer will only be liable for tax and interest for the look-back period.  Penalties will be waived.
The Ohio Department of Taxation offers a Voluntary Disclosure Program, which allows taxpayers to come forward anonymously in order to become compliant with the RAGRET.  Voluntarily disclosing information provides taxpayers with the opportunity to avoid penalties for failure to file and pay their RAGRET liabilities timely.  In order to be eligible for a RAGRET Voluntary Disclosure Program, a taxpayer must enter into a RAGRET Voluntary Disclosure Agreement (VDA) prior to any contact from the Department, including audit, compliance, and criminal investigation programs.
The three-year lookback will end with the end date of the calendar year semi-annual period that most recently occurred which is either June 30th or December 31st.  For example, if a taxpayer comes forward with a request for a VDA in November 2018, the VDA period will be from July 1, 2015 through June 30, 2018.  The semi-annual period of July 1, 2018 through December 31, 2018 will be filed via a tax return (outside of the VDA process) which is due January 31, 2019.
Any questions should be directed to:

Business Tax Division
P.O. Box 530
Columbus, Ohio 43216-0530
Email: salesVDA@tax.stat.oh.us
Phone: 1-888-405-4039

A company must, within 30 days from receipt of the VDA, do the following to complete the voluntary disclosure process:
  1. Complete, sign, and return the VDA, application for registration (if necessary), the RAGRET returns provided with the VDA, and a check for the amount of tax due.
  2. The Department will notify the taxpayer of the amount of interest due.
  3. Once the Department has received the interest due, reviewed the documentation provided and verified there has been no prior contact by the Department, a counter-signed copy of the agreement will be returned to the taxpayer.
No.  Altered agreements will not be accepted or approved by the Tax Commissioner.

Information about the RAGRET can be found on the Department’s website at tax.ohio.gov/resorttax.

Yes.  The Department allows taxpayers to enter into a RAGRET VDA in order to correct their returns for underreporting of the tax.

Additional Resources

Additional Resources