As Reported by the Senate Ways and Means 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-CORE-BRADING-CAREY-LEWIS-MYERS-THOMAS-JOHNSON-VERICH- 12
ROBERTS-JAMES-WINKLER-O'BRIEN-REID-OLMAN- 13
SENATORS B. JOHNSON-HERINGTON-BLESSING-GARDNER-DRAKE-McLIN 14
16
A B I L L
To amend section 5728.08 of the Revised Code to 18
require the Highway Use Tax to be paid annually, 20
instead of quarterly, on farm trucks that 21
consume less than fifteen thousand gallons of 22
motor fuel annually, and to allow the Highway 23
Use Tax to be paid either annually or quarterly, 24
at the option of the person liable for payment 26
of the tax, on trucks that consume fifteen 27
thousand gallons or more of motor fuel annually. 28
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 30
Section 1. That section 5728.08 of the Revised Code be 32
amended to read as follows: 33
Sec. 5728.08. Except as provided in section 5728.03 of the 42
Revised Code AND EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, 43
whoever is liable for the payment of the tax levied by section 45
5728.06 of the Revised Code, on or before the last day of each 46
January, April, July, and October, shall file with the treasurer 47
of state, on forms prescribed by the tax commissioner, a highway 48
use tax return and make payment of the full amount of the tax due 49
for the operation of each commercial car and commercial tractor 50
2
for the next preceding three calendar months. IF THE COMMERCIAL 51
CARS OR COMMERCIAL TRACTORS ARE FARM TRUCKS AND THE AMOUNT OF 53
MOTOR FUEL USED TO OPERATE THE TRUCKS DURING THE NEXT PRECEDING
TWELVE CALENDAR MONTHS WAS LESS THAN FIFTEEN THOUSAND GALLONS, 54
THE HIGHWAY USE TAX RETURN SHALL BE FILED AND THE FULL AMOUNT OF 55
TAX DUE PAID ON OR BEFORE THE LAST DAY OF EACH JULY FOR THE NEXT 57
PRECEDING TWELVE CALENDAR MONTHS. IF THE COMMERCIAL CARS OR 58
COMMERCIAL TRACTORS ARE FARM TRUCKS AND THE AMOUNT OF MOTOR FUEL 59
USED TO OPERATE THE TRUCKS DURING THE NEXT PRECEDING TWELVE
CALENDAR MONTHS WAS FIFTEEN THOUSAND GALLONS OR MORE, THE HIGHWAY 60
USE TAX RETURN SHALL BE FILED AND THE FULL AMOUNT OF THE TAX DUE 61
PAID EITHER ON OR BEFORE THE LAST DAY OF EACH JULY FOR THE NEXT 62
PRECEDING TWELVE CALENDAR MONTHS, OR ON OR BEFORE THE LAST DAY OF 63
EACH JANUARY, APRIL, JULY, AND OCTOBER FOR THE NEXT PRECEDING 64
THREE CALENDAR MONTHS, AT THE OPTION OF THE PERSON LIABLE FOR 65
PAYMENT OF THE TAX.
Immediately upon the receipt of a highway use tax return, 67
the treasurer of state shall mark on the return the date it was 68
received by him THE TREASURER OF STATE and the amount of tax 69
payment accompanying the return and shall transmit the return to 71
the tax commissioner.
The treasurer of state shall place to the credit of the tax 73
refund fund created by section 5703.052 of the Revised Code, out 74
of receipts from the taxes levied by section 5728.06 of the 75
Revised Code, amounts equal to the refund certified by the tax 76
commissioner pursuant to section 5728.061 of the Revised Code. 77
Receipts from the tax shall be used by the tax commissioner to 78
defray expenses incurred by the department of taxation in 79
administering sections 5728.01 to 5728.14 of the Revised Code. 80
All moneys received in the state treasury from taxes levied 82
by section 5728.06 of the Revised Code and fees assessed under 83
sections 5728.02 and 5728.03 of the Revised Code which are not 84
required to be placed to the credit of the tax refund fund as 85
provided by this section shall, during each calendar year, be 86
3
credited to the highway improvement bond retirement fund created 87
by section 5528.12 of the Revised Code until the commissioners of 88
the sinking fund certify to the treasurer of state, as required 89
by section 5528.17 of the Revised Code, that there are sufficient 90
moneys to the credit of the highway improvement bond retirement 91
fund to meet in full all payments of interest, principal, and 92
charges for the retirement of bonds and other obligations issued 93
pursuant to Section 2g of Article VIII, Ohio Constitution, and 94
sections 5528.10 and 5528.11 of the Revised Code due and payable 95
during the current calendar year and during the next succeeding 96
calendar year. From the date of the receipt of the certification 97
required by section 5528.17 of the Revised Code by the treasurer 98
of state until the thirty-first day of December of the calendar 99
year in which the certification is made, all moneys received in 100
the state treasury from taxes levied under section 5728.06 of the 101
Revised Code and fees assessed under sections 5728.02 and 5728.03 102
of the Revised Code which are not required to be placed to the 103
credit of the tax refund fund as provided by this section shall 104
be credited to the highway obligations bond retirement fund 105
created by section 5528.32 of the Revised Code until the 106
commissioners of the sinking fund certify to the treasurer of 107
state, as required by section 5528.38 of the Revised Code, that 108
there are sufficient moneys to the credit of the highway 109
obligations bond retirement fund to meet in full all payments of 110
interest, principal, and charges for the retirement of bonds and 111
other obligations issued pursuant to Section 2i of Article VIII, 112
Ohio Constitution, and sections 5528.30 and 5528.31 of the 113
Revised Code due and payable during the current calendar year and 114
during the next succeeding calendar year. From the date of the 115
receipt of the certification required by section 5528.38 of the 116
Revised Code by the treasurer of state until the thirty-first day 117
of December of the calendar year in which the certification is 118
made, all moneys received in the state treasury from taxes levied 119
under section 5728.06 of the Revised Code and fees assessed under 120
4
sections 5728.02 and 5728.03 of the Revised Code which are not 121
required to be placed to the credit of the tax refund fund as 122
provided by this section shall be credited to the highway 123
operating fund created by section 5735.291 of the Revised Code, 124
except as provided by the next succeeding paragraph of this 125
section. 126
From the date of the receipt by the treasurer of state of 128
certifications from the commissioners of the sinking fund, as 129
required by sections 5528.18 and 5528.39 of the Revised Code, 130
certifying that the moneys to the credit of the highway 131
improvement bond retirement fund are sufficient to meet in full 132
all payments of interest, principal, and charges for the 133
retirement of all bonds and other obligations which may be issued 134
pursuant to Section 2g of Article VIII, Ohio Constitution, and 135
sections 5528.10 and 5528.11 of the Revised Code, and to the 136
credit of the highway obligations bond retirement fund are 137
sufficient to meet in full all payments of interest, principal, 138
and charges for the retirement of all obligations issued pursuant 139
to Section 2i of Article VIII, Ohio Constitution, and sections 140
5528.30 and 5528.31 of the Revised Code, all moneys received in 141
the state treasury from the taxes levied under section 5728.06 142
and fees assessed under sections 5728.02 and 5728.03 of the 143
Revised Code, which are not required to be placed to the credit 144
of the tax refund fund as provided by this section, shall be 145
deposited to the credit of the highway operating fund. 146
AS USED IN THIS SECTION, "FARM TRUCK" MEANS ANY COMMERCIAL 148
CAR OR COMMERCIAL TRACTOR THAT IS REGISTERED AS A FARM TRUCK 149
UNDER CHAPTER 4503. OF THE REVISED CODE. 150
Section 2. That existing section 5728.08 of the Revised 152
Code is hereby repealed. 153
Section 3. Sections 1 and 2 of this act shall take effect 155
on February 1, 1998. 156