PDF/Printer Friendly Version As reported in a previous Buzz (Ohio Enacts Tax Related COVID-19 Legislation, April 6, 2020), HB 197 contained an uncodified provision that tolled statutes of limitation and other administrative time limitations under the Revised Code that are set to expire between March 9, 2020, and July 30, 2020.[1] As we arrive at July 30, 2020, businesses and individuals whose due dates for certain filings covered by the tolling provisions need to review those

PDF/Printer Friendly Version Executive Summary On June 18, 2020, Ohio’s First District Court of Appeals (Hamilton County) issued its decision in Lamar Advantage GP Company, LLC and Norton Outdoor Advertising, Inc. v. City of Cincinnati, Ohio, 1st Dist. Hamilton No. C-180675, 2020-Ohio-3377 (“Lamar”). On the surface, the decision is applicable to a small number of companies who rent out billboards in Cincinnati to advertisers, but it may have wider implications. In the decisio

PDF/Printer Friendly Version The Small Business Administration (SBA) has released a new application form for forgiveness of loans received under the Paycheck Protection Program (PPP). As discussed in an earlier Buzz (Federal CARES Act, Tax and Loan Provisions for Business, 4/7/2020), the federal CARES Act established PPP as a program in which small businesses and non-profits could borrow money for certain costs and have those loans forgiven if the borrowed funds were used for