As Passed by the House 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-CORE-BRADING-CAREY-LEWIS-MYERS-THOMAS-JOHNSON-VERICH- 12
ROBERTS-JAMES-WINKLER-O'BRIEN-REID-OLMAN 13
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A B I L L
To amend section 5728.08 of the Revised Code to 17
require the Highway Use Tax to be paid annually, 19
instead of quarterly, on farm trucks that 20
consume less than fifteen thousand gallons of 21
motor fuel annually, and to allow the Highway 22
Use Tax to be paid either annually or quarterly, 23
at the option of the person liable for payment 25
of the tax, on trucks that consume fifteen 26
thousand gallons or more of motor fuel annually. 27
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 29
Section 1. That section 5728.08 of the Revised Code be 31
amended to read as follows: 32
Sec. 5728.08. Except as provided in section 5728.03 of the 41
Revised Code AND EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, 42
whoever is liable for the payment of the tax levied by section 44
5728.06 of the Revised Code, on or before the last day of each 45
January, April, July, and October, shall file with the treasurer 46
of state, on forms prescribed by the tax commissioner, a highway 47
use tax return and make payment of the full amount of the tax due 48
for the operation of each commercial car and commercial tractor 49
for the next preceding three calendar months. IF THE COMMERCIAL 50
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CAR OR COMMERCIAL TRACTOR IS A FARM TRUCK AND THE AMOUNT OF MOTOR 51
FUEL USED TO OPERATE THE TRUCK DURING THE NEXT PRECEDING TWELVE
CALENDAR MONTHS WAS LESS THAN FIFTEEN THOUSAND GALLONS, THE 52
HIGHWAY USE TAX RETURN SHALL BE FILED AND THE FULL AMOUNT OF TAX 53
DUE PAID ON OR BEFORE THE LAST DAY OF EACH JANUARY FOR THE NEXT 55
PRECEDING TWELVE CALENDAR MONTHS. IF THE COMMERCIAL CAR OR 56
COMMERCIAL TRACTOR IS A FARM TRUCK AND THE AMOUNT OF MOTOR FUEL 57
USED TO OPERATE THE TRUCK DURING THE NEXT PRECEDING TWELVE
CALENDAR MONTHS WAS FIFTEEN THOUSAND GALLONS OR MORE, THE HIGHWAY 58
USE TAX RETURN SHALL BE FILED AND THE FULL AMOUNT OF THE TAX DUE 59
PAID EITHER ON OR BEFORE THE LAST DAY OF EACH JANUARY FOR THE 60
NEXT PRECEDING TWELVE CALENDAR MONTHS OR ON OR BEFORE THE LAST 61
DAY OF EACH JANUARY, APRIL, JULY, AND OCTOBER FOR THE NEXT 62
PRECEDING THREE CALENDAR MONTHS, AT THE OPTION OF THE PERSON 63
LIABLE FOR PAYMENT OF THE TAX.
Immediately upon the receipt of a highway use tax return, 65
the treasurer of state shall mark on the return the date it was 66
received by him THE TREASURER OF STATE and the amount of tax 67
payment accompanying the return and shall transmit the return to 69
the tax commissioner.
The treasurer of state shall place to the credit of the tax 71
refund fund created by section 5703.052 of the Revised Code, out 72
of receipts from the taxes levied by section 5728.06 of the 73
Revised Code, amounts equal to the refund certified by the tax 74
commissioner pursuant to section 5728.061 of the Revised Code. 75
Receipts from the tax shall be used by the tax commissioner to 76
defray expenses incurred by the department of taxation in 77
administering sections 5728.01 to 5728.14 of the Revised Code. 78
All moneys received in the state treasury from taxes levied 80
by section 5728.06 of the Revised Code and fees assessed under 81
sections 5728.02 and 5728.03 of the Revised Code which are not 82
required to be placed to the credit of the tax refund fund as 83
provided by this section shall, during each calendar year, be 84
credited to the highway improvement bond retirement fund created 85
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by section 5528.12 of the Revised Code until the commissioners of 86
the sinking fund certify to the treasurer of state, as required 87
by section 5528.17 of the Revised Code, that there are sufficient 88
moneys to the credit of the highway improvement bond retirement 89
fund to meet in full all payments of interest, principal, and 90
charges for the retirement of bonds and other obligations issued 91
pursuant to Section 2g of Article VIII, Ohio Constitution, and 92
sections 5528.10 and 5528.11 of the Revised Code due and payable 93
during the current calendar year and during the next succeeding 94
calendar year. From the date of the receipt of the certification 95
required by section 5528.17 of the Revised Code by the treasurer 96
of state until the thirty-first day of December of the calendar 97
year in which the certification is made, all moneys received in 98
the state treasury from taxes levied under section 5728.06 of the 99
Revised Code and fees assessed under sections 5728.02 and 5728.03 100
of the Revised Code which are not required to be placed to the 101
credit of the tax refund fund as provided by this section shall 102
be credited to the highway obligations bond retirement fund 103
created by section 5528.32 of the Revised Code until the 104
commissioners of the sinking fund certify to the treasurer of 105
state, as required by section 5528.38 of the Revised Code, that 106
there are sufficient moneys to the credit of the highway 107
obligations bond retirement fund to meet in full all payments of 108
interest, principal, and charges for the retirement of bonds and 109
other obligations issued pursuant to Section 2i of Article VIII, 110
Ohio Constitution, and sections 5528.30 and 5528.31 of the 111
Revised Code due and payable during the current calendar year and 112
during the next succeeding calendar year. From the date of the 113
receipt of the certification required by section 5528.38 of the 114
Revised Code by the treasurer of state until the thirty-first day 115
of December of the calendar year in which the certification is 116
made, all moneys received in the state treasury from taxes levied 117
under section 5728.06 of the Revised Code and fees assessed under 118
sections 5728.02 and 5728.03 of the Revised Code which are not 119
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required to be placed to the credit of the tax refund fund as 120
provided by this section shall be credited to the highway 121
operating fund created by section 5735.291 of the Revised Code, 122
except as provided by the next succeeding paragraph of this 123
section. 124
From the date of the receipt by the treasurer of state of 126
certifications from the commissioners of the sinking fund, as 127
required by sections 5528.18 and 5528.39 of the Revised Code, 128
certifying that the moneys to the credit of the highway 129
improvement bond retirement fund are sufficient to meet in full 130
all payments of interest, principal, and charges for the 131
retirement of all bonds and other obligations which may be issued 132
pursuant to Section 2g of Article VIII, Ohio Constitution, and 133
sections 5528.10 and 5528.11 of the Revised Code, and to the 134
credit of the highway obligations bond retirement fund are 135
sufficient to meet in full all payments of interest, principal, 136
and charges for the retirement of all obligations issued pursuant 137
to Section 2i of Article VIII, Ohio Constitution, and sections 138
5528.30 and 5528.31 of the Revised Code, all moneys received in 139
the state treasury from the taxes levied under section 5728.06 140
and fees assessed under sections 5728.02 and 5728.03 of the 141
Revised Code, which are not required to be placed to the credit 142
of the tax refund fund as provided by this section, shall be 143
deposited to the credit of the highway operating fund. 144
AS USED IN THIS SECTION, "FARM TRUCK" MEANS ANY COMMERCIAL 146
CAR OR COMMERCIAL TRACTOR THAT IS REGISTERED AS A FARM TRUCK 147
UNDER CHAPTER 4503. OF THE REVISED CODE. 148
Section 2. That existing section 5728.08 of the Revised 150
Code is hereby repealed. 151
Section 3. Sections 1 and 2 of this act shall take effect 153
on February 1, 1998. 154