It constitutes the appointment and letters of authority of the named fiduciary, who is qualified and acting in such capacity. The Ohio sales and use tax applies to the retail sale, lease, and rental of tangible personal property as well as the sale of selected services in Ohio.The purpose of the CCA is to collect municipal income tax for the City of Cleveland and any other municipalities that wish to join the tax agency. (5) A vacancy in an unexpired term shall be filled in the same manner as the original appointment within 60 days of when the vacancy was created. {¶ 9} In this case, the relators' attomey sent a taxpayer demand letter to the. Cuyahoga County Prosecutor, requesting that he "apply to a court of competent. Devisees (Standard Probate Form 1.0) shall be filed with each Application for Authority to Administer Estate (Standard Probate Form 4.0). 35 Inserted vide Notf no.