July 2010
Ohio State Board of Cosmetology
1929 Gateway Circle •
Grove City, Ohio 43123
Local: (614) 466-3834 •
Statewide: 1-866-642-6723
http://cos.ohio.gov
Do you have what you need to renew your license?
It’s that time again… time to ask yourself if your Continuing Education (CE) requirement has been met. If you are unsure of the answer, ask yourself these questions:
If you can answer yes to these questions, then you are on the right track for the license renewal that will begin this fall and go through January 31, 2011. If you answer no to any of these questions don’t panic, it is not too late to get started.
Let’s talk about CE responsibility. It is the responsibility of the licensee to acquire a minimum of eight (8) hours of Board approved continuing education for each license held, per renewal period. All classes must be taken prior to January 31, 2011. This education must fall under the appropriate scope of practice of the license. For example; a person holding a manicurist license cannot receive CE credit for taking a class on hair coloring. Once a class is completed a certificate of completion should be received. This certificate should contain the following information:
Keep in mind that CE classes used for license renewal must be Board approved. Board approved providers have submitted their class curriculum, application, and educator(s) resume(s) prior to offering the class. The class provider is responsible for giving the licensee a certificate of completion. However, it is the responsibility of the licensee to retain their class certificate(s) of completion for proof of attendance.
A random audit of both licensees and CE class providers is conducted every renewal period. If selected in the CE audit, licensees must provide proof of class completion. Providers are required to submit record of class attendees to the Board after each class is completed. These records should be maintained by the provider for a minimum of four (4) years. If requirements are not met by both licensee and provider, loss of privileges and/or fines could be assessed.
If you are in need of locating a Board approved CE class; check out the continuing education section of our website for class listings at www.cos.ohio.gov.
Amanda Hill joined the OSBC team in June, 2010 as an Examiner/Inspector. She brings with her 9 years of experience including owning an Independent Contractor salon. Ms. Hill is looking forward to putting her cosmetology skills to use in a new direction and is excited about facing the challenges that comes with working in the exam center.
Diane Koren recently joined the OSBC team as a Customer Service Associate. Formerly an employee of the Dublin City School system, she is familiar with handling situations with kindness and attention to detail. Ms. Koren will be a wonderful addition to our already strong customer service team.
A new tax on indoor tanning services took effect on July 1, 2010. This new tax established under “The Affordable Care Act” will impose a 10 percent excise tax to indoor tanning services.
The Affordable Care Act established Internal Revenue Code section 5000B, which imposes a tax on indoor tanning services effective July 1, 2010. The tax will be 10-percent of the amount paid for indoor tanning services, including payments by insurance.
Indoor tanning service providers will be responsible for collecting and remitting the new tax. The service provider collects the tax from the person paying for the service. If the service provider does not collect the tax from the person paying for the service, then the service provider becomes responsible for the tax.
If it cannot be determined whether an amount has been paid for indoor tanning services (such as for an undesignated gift certificate), then the liability does not arise until such time as the service provider can reasonably determine that the amount paid is for indoor tanning services.
Organizations that are usually considered tax exempt, such as universities or private clubs must collect the tax on indoor tanning services. Licensed medical professionals providing phototherapy services on their premises are exempt from the tax.
A qualified physical fitness facility is also exempt from the tax. The exemption is met if the facility is predominantly in the business or activity of providing exercise and physical fitness (based on the facts and circumstances); indoor tanning services is not a substantial part of the business or activity; and the business does not offer indoor tanning services for a fee to the public or otherwise offer different pricing options to its members for indoor tanning services.
All service providers must report the indoor tanning tax on Form 720, Quarterly Federal Excise Tax Return. The IRS is revising Form 720 to add a line to report the amount collected for the indoor tanning services tax.
All service providers who do not have an Employer Identification Number (EIN) must obtain one to file and remit tax due on Form 720. Instructions on how to obtain an EIN are available on IRS.gov. Service providers can apply online or by phone, fax, or mail.
The first return is due October 31, 2010 for the period of July, August and September 2010. Thereafter, service providers must file returns on a quarterly basis. The service provider must pay the quarterly indoor tanning services tax liability in full at the time it files Form 720.
Each entity required to have an EIN must file a separate Form 720 to report the tax. No excise tax deposits are required for the tax on indoor tanning services.
Service providers who do not file Form 720 and remit the tax by the due date may be subject to a penalty, as will any person who intentionally fails to collect and remit the tax.
Taxpayer inquiries can be directed to Excise’s toll free number at (866) 699-4096 (8 AM to 6 PM EST).
Looking for past Board News? Visit the archives page.
Ohio State Board of Cosmetology
1929 Gateway Circle
Grove City, Ohio 43123
Local: (614) 466-3834
Statewide: 1-866-642-6723
Fax: (614) 644-6880
E-mail: ohcosbd@cos.state.oh.us
http://cos.ohio.gov
Board Members:
Steve Thompson, Chairman, Independent Contractor
Daisy Rickman, Cosmetologist & Salon Owner
NeCole Cumberlander, School Owner
Kimberly Thomas, Salon Owner
Dr. Marilyn Huheey, Medical Doctor
Bernadine Neal, Cosmetology Instructor
Delores Gillis, Cosmetologist
Dr. Milroy Samuel, General Public
Clara Osterhage, Multiple Salon Owner
