Unemployment Compensation

Any business that employs at least one individual for some part of a day in each of 20 different calendar weeks or that pays wages of $1,500 or more in any calendar quarter in either the current or preceding calendar year must register with the Ohio Bureau of Employment Services:
Ohio Bureau of Employment Services
145 South Front St.
PO Box 923
Columbus, OH  43216
http://jfs.ohio.gov/ouc/uctax/index.stm