As Reported by the House Agriculture and Natural Resources Committee 1
122nd General Assembly 4
Regular Session Am. 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
GRENDELL 12
14
A B I L L
To amend section 5728.08 of the Revised Code to 16
require the Highway Use Tax to be paid annually, 18
instead of quarterly, on farm trucks that 19
consume less than fifteen thousand gallons of 20
motor fuel annually, and to allow the Highway 21
Use Tax to be paid either annually or quarterly, 22
at the option of the person liable for payment 24
of the tax, on trucks that consume fifteen 25
thousand gallons or more of motor fuel annually. 26
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 28
Section 1. That section 5728.08 of the Revised Code be 30
amended to read as follows: 31
Sec. 5728.08. Except as provided in section 5728.03 of the 40
Revised Code AND EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, 41
whoever is liable for the payment of the tax levied by section 43
5728.06 of the Revised Code, on or before the last day of each 44
January, April, July, and October, shall file with the treasurer 45
of state, on forms prescribed by the tax commissioner, a highway 46
use tax return and make payment of the full amount of the tax due 47
for the operation of each commercial car and commercial tractor 48
for the next preceding three calendar months. IF THE COMMERCIAL 49
CAR OR COMMERCIAL TRACTOR IS A FARM TRUCK AND THE AMOUNT OF MOTOR 50
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FUEL USED TO OPERATE THE TRUCK DURING THE NEXT PRECEDING TWELVE
CALENDAR MONTHS WAS LESS THAN FIFTEEN THOUSAND GALLONS, THE 51
HIGHWAY USE TAX RETURN SHALL BE FILED AND THE FULL AMOUNT OF TAX 52
DUE PAID ON OR BEFORE THE LAST DAY OF EACH JANUARY FOR THE NEXT 54
PRECEDING TWELVE CALENDAR MONTHS. IF THE COMMERCIAL CAR OR 55
COMMERCIAL TRACTOR IS A FARM TRUCK AND THE AMOUNT OF MOTOR FUEL 56
USED TO OPERATE THE TRUCK DURING THE NEXT PRECEDING TWELVE
CALENDAR MONTHS WAS FIFTEEN THOUSAND GALLONS OR MORE, THE HIGHWAY 57
USE TAX RETURN SHALL BE FILED AND THE FULL AMOUNT OF THE TAX DUE 58
PAID EITHER ON OR BEFORE THE LAST DAY OF EACH JANUARY FOR THE 59
NEXT PRECEDING TWELVE CALENDAR MONTHS OR ON OR BEFORE THE LAST 60
DAY OF EACH JANUARY, APRIL, JULY, AND OCTOBER FOR THE NEXT 61
PRECEDING THREE CALENDAR MONTHS, AT THE OPTION OF THE PERSON 62
LIABLE FOR PAYMENT OF THE TAX.
Immediately upon the receipt of a highway use tax return, 64
the treasurer of state shall mark on the return the date it was 65
received by him THE TREASURER OF STATE and the amount of tax 66
payment accompanying the return and shall transmit the return to 68
the tax commissioner.
The treasurer of state shall place to the credit of the tax 70
refund fund created by section 5703.052 of the Revised Code, out 71
of receipts from the taxes levied by section 5728.06 of the 72
Revised Code, amounts equal to the refund certified by the tax 73
commissioner pursuant to section 5728.061 of the Revised Code. 74
Receipts from the tax shall be used by the tax commissioner to 75
defray expenses incurred by the department of taxation in 76
administering sections 5728.01 to 5728.14 of the Revised Code. 77
All moneys received in the state treasury from taxes levied 79
by section 5728.06 of the Revised Code and fees assessed under 80
sections 5728.02 and 5728.03 of the Revised Code which are not 81
required to be placed to the credit of the tax refund fund as 82
provided by this section shall, during each calendar year, be 83
credited to the highway improvement bond retirement fund created 84
by section 5528.12 of the Revised Code until the commissioners of 85
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the sinking fund certify to the treasurer of state, as required 86
by section 5528.17 of the Revised Code, that there are sufficient 87
moneys to the credit of the highway improvement bond retirement 88
fund to meet in full all payments of interest, principal, and 89
charges for the retirement of bonds and other obligations issued 90
pursuant to Section 2g of Article VIII, Ohio Constitution, and 91
sections 5528.10 and 5528.11 of the Revised Code due and payable 92
during the current calendar year and during the next succeeding 93
calendar year. From the date of the receipt of the certification 94
required by section 5528.17 of the Revised Code by the treasurer 95
of state until the thirty-first day of December of the calendar 96
year in which the certification is made, all moneys received in 97
the state treasury from taxes levied under section 5728.06 of the 98
Revised Code and fees assessed under sections 5728.02 and 5728.03 99
of the Revised Code which are not required to be placed to the 100
credit of the tax refund fund as provided by this section shall 101
be credited to the highway obligations bond retirement fund 102
created by section 5528.32 of the Revised Code until the 103
commissioners of the sinking fund certify to the treasurer of 104
state, as required by section 5528.38 of the Revised Code, that 105
there are sufficient moneys to the credit of the highway 106
obligations bond retirement fund to meet in full all payments of 107
interest, principal, and charges for the retirement of bonds and 108
other obligations issued pursuant to Section 2i of Article VIII, 109
Ohio Constitution, and sections 5528.30 and 5528.31 of the 110
Revised Code due and payable during the current calendar year and 111
during the next succeeding calendar year. From the date of the 112
receipt of the certification required by section 5528.38 of the 113
Revised Code by the treasurer of state until the thirty-first day 114
of December of the calendar year in which the certification is 115
made, all moneys received in the state treasury from taxes levied 116
under section 5728.06 of the Revised Code and fees assessed under 117
sections 5728.02 and 5728.03 of the Revised Code which are not 118
required to be placed to the credit of the tax refund fund as 119
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provided by this section shall be credited to the highway 120
operating fund created by section 5735.291 of the Revised Code, 121
except as provided by the next succeeding paragraph of this 122
section. 123
From the date of the receipt by the treasurer of state of 125
certifications from the commissioners of the sinking fund, as 126
required by sections 5528.18 and 5528.39 of the Revised Code, 127
certifying that the moneys to the credit of the highway 128
improvement bond retirement fund are sufficient to meet in full 129
all payments of interest, principal, and charges for the 130
retirement of all bonds and other obligations which may be issued 131
pursuant to Section 2g of Article VIII, Ohio Constitution, and 132
sections 5528.10 and 5528.11 of the Revised Code, and to the 133
credit of the highway obligations bond retirement fund are 134
sufficient to meet in full all payments of interest, principal, 135
and charges for the retirement of all obligations issued pursuant 136
to Section 2i of Article VIII, Ohio Constitution, and sections 137
5528.30 and 5528.31 of the Revised Code, all moneys received in 138
the state treasury from the taxes levied under section 5728.06 139
and fees assessed under sections 5728.02 and 5728.03 of the 140
Revised Code, which are not required to be placed to the credit 141
of the tax refund fund as provided by this section, shall be 142
deposited to the credit of the highway operating fund. 143
AS USED IN THIS SECTION, "FARM TRUCK" MEANS ANY COMMERCIAL 145
CAR OR COMMERCIAL TRACTOR THAT IS REGISTERED AS A FARM TRUCK 146
UNDER CHAPTER 4503. OF THE REVISED CODE. 147
Section 2. That existing section 5728.08 of the Revised 149
Code is hereby repealed. 150
Section 3. Sections 1 and 2 of this act shall take effect 152
on February 1, 1998. 153