As Introduced 1
122nd General Assembly 4
Regular Session H. B. No. 217 5
1997-1998 6
REPRESENTATIVES DAMSCHRODER-TIBERI-SAWYER-CLANCY-MAIER-WACHTMANN- 8
HOOD-WESTON-ROMAN-SCHULER-NETZLEY-PADGETT-HAINES-TAYLOR-PRINGLE- 9
HOTTINGER-TERWILLEGER-HODGES-BUCHY-GARDNER-FOX-OPFER-VESPER- 10
GARCIA-SCHUCK-CATES-LUCAS-HARRIS-METZGER-HOUSEHOLDER-BATCHELDER 11
13
A B I L L
To amend section 5728.08 of the Revised Code to 15
require the Highway Use Tax or associated motor 16
vehicle fuel tax to be paid annually on farm 17
trucks instead of four times a year. 18
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 20
Section 1. That section 5728.08 of the Revised Code be 22
amended to read as follows: 23
Sec. 5728.08. Except as provided in section 5728.03 of the 32
Revised Code AND EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, 33
whoever is liable for the payment of the tax levied by section 35
5728.06 of the Revised Code, on or before the last day of each 36
January, April, July, and October, shall file with the treasurer 37
of state, on forms prescribed by the tax commissioner, a highway 38
use tax return and make payment of the full amount of the tax due 39
for the operation of each commercial car and commercial tractor 40
for the next preceding three calendar months. IF THE COMMERCIAL 41
CAR OR COMMERCIAL TRACTOR IS A FARM TRUCK, THE HIGHWAY USE TAX 42
RETURN SHALL BE FILED ON THE LAST DAY OF EACH JANUARY FOR THE 43
NEXT PRECEDING TWELVE MONTHS.
Immediately upon the receipt of a highway use tax return, 45
the treasurer of state shall mark on the return the date it was 46
received by him THE TREASURER OF STATE and the amount of tax 47
payment accompanying the return and shall transmit the return to 49
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the tax commissioner.
The treasurer of state shall place to the credit of the tax 51
refund fund created by section 5703.052 of the Revised Code, out 52
of receipts from the taxes levied by section 5728.06 of the 53
Revised Code, amounts equal to the refund certified by the tax 54
commissioner pursuant to section 5728.061 of the Revised Code. 55
Receipts from the tax shall be used by the tax commissioner to 56
defray expenses incurred by the department of taxation in 57
administering sections 5728.01 to 5728.14 of the Revised Code. 58
All moneys received in the state treasury from taxes levied 60
by section 5728.06 of the Revised Code and fees assessed under 61
sections 5728.02 and 5728.03 of the Revised Code which are not 62
required to be placed to the credit of the tax refund fund as 63
provided by this section shall, during each calendar year, be 64
credited to the highway improvement bond retirement fund created 65
by section 5528.12 of the Revised Code until the commissioners of 66
the sinking fund certify to the treasurer of state, as required 67
by section 5528.17 of the Revised Code, that there are sufficient 68
moneys to the credit of the highway improvement bond retirement 69
fund to meet in full all payments of interest, principal, and 70
charges for the retirement of bonds and other obligations issued 71
pursuant to Section 2g of Article VIII, Ohio Constitution, and 72
sections 5528.10 and 5528.11 of the Revised Code due and payable 73
during the current calendar year and during the next succeeding 74
calendar year. From the date of the receipt of the certification 75
required by section 5528.17 of the Revised Code by the treasurer 76
of state until the thirty-first day of December of the calendar 77
year in which the certification is made, all moneys received in 78
the state treasury from taxes levied under section 5728.06 of the 79
Revised Code and fees assessed under sections 5728.02 and 5728.03 80
of the Revised Code which are not required to be placed to the 81
credit of the tax refund fund as provided by this section shall 82
be credited to the highway obligations bond retirement fund 83
created by section 5528.32 of the Revised Code until the 84
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commissioners of the sinking fund certify to the treasurer of 85
state, as required by section 5528.38 of the Revised Code, that 86
there are sufficient moneys to the credit of the highway 87
obligations bond retirement fund to meet in full all payments of 88
interest, principal, and charges for the retirement of bonds and 89
other obligations issued pursuant to Section 2i of Article VIII, 90
Ohio Constitution, and sections 5528.30 and 5528.31 of the 91
Revised Code due and payable during the current calendar year and 92
during the next succeeding calendar year. From the date of the 93
receipt of the certification required by section 5528.38 of the 94
Revised Code by the treasurer of state until the thirty-first day 95
of December of the calendar year in which the certification is 96
made, all moneys received in the state treasury from taxes levied 97
under section 5728.06 of the Revised Code and fees assessed under 98
sections 5728.02 and 5728.03 of the Revised Code which are not 99
required to be placed to the credit of the tax refund fund as 100
provided by this section shall be credited to the highway 101
operating fund created by section 5735.291 of the Revised Code, 102
except as provided by the next succeeding paragraph of this 103
section. 104
From the date of the receipt by the treasurer of state of 106
certifications from the commissioners of the sinking fund, as 107
required by sections 5528.18 and 5528.39 of the Revised Code, 108
certifying that the moneys to the credit of the highway 109
improvement bond retirement fund are sufficient to meet in full 110
all payments of interest, principal, and charges for the 111
retirement of all bonds and other obligations which may be issued 112
pursuant to Section 2g of Article VIII, Ohio Constitution, and 113
sections 5528.10 and 5528.11 of the Revised Code, and to the 114
credit of the highway obligations bond retirement fund are 115
sufficient to meet in full all payments of interest, principal, 116
and charges for the retirement of all obligations issued pursuant 117
to Section 2i of Article VIII, Ohio Constitution, and sections 118
5528.30 and 5528.31 of the Revised Code, all moneys received in 119
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the state treasury from the taxes levied under section 5728.06 120
and fees assessed under sections 5728.02 and 5728.03 of the 121
Revised Code, which are not required to be placed to the credit 122
of the tax refund fund as provided by this section, shall be 123
deposited to the credit of the highway operating fund. 124
AS USED IN THIS SECTION, "FARM TRUCK" MEANS ANY COMMERCIAL 126
CAR OR COMMERCIAL TRACTOR THAT IS REGISTERED AS A FARM TRUCK 127
UNDER CHAPTER 4503. OF THE REVISED CODE. 128
Section 2. That existing section 5728.08 of the Revised 130
Code is hereby repealed. 131
Section 3. Sections 1 and 2 of this act shall take effect 133
on February 1, 1998. 134