As Passed by the Senate 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
WHITE-GAETH-KEARNS-MUMPER-LATTA-HOWARD 15
17
A B I L L
To amend section 5728.08 of the Revised Code to 19
require the Highway Use Tax to be paid annually, 21
instead of quarterly, on farm trucks that 22
consume less than fifteen thousand gallons of 23
motor fuel annually, and to allow the Highway 24
Use Tax to be paid either annually or quarterly, 25
at the option of the person liable for payment 27
of the tax, on trucks that consume fifteen 28
thousand gallons or more of motor fuel annually. 29
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 31
Section 1. That section 5728.08 of the Revised Code be 33
amended to read as follows: 34
Sec. 5728.08. Except as provided in section 5728.03 of the 43
Revised Code AND EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, 44
whoever is liable for the payment of the tax levied by section 46
5728.06 of the Revised Code, on or before the last day of each 47
January, April, July, and October, shall file with the treasurer 48
of state, on forms prescribed by the tax commissioner, a highway 49
use tax return and make payment of the full amount of the tax due 50
2
for the operation of each commercial car and commercial tractor 51
for the next preceding three calendar months. IF THE COMMERCIAL 52
CARS OR COMMERCIAL TRACTORS ARE FARM TRUCKS AND THE AMOUNT OF 54
MOTOR FUEL USED TO OPERATE THE TRUCKS DURING THE NEXT PRECEDING
TWELVE CALENDAR MONTHS WAS LESS THAN FIFTEEN THOUSAND GALLONS, 55
THE HIGHWAY USE TAX RETURN SHALL BE FILED AND THE FULL AMOUNT OF 56
TAX DUE PAID ON OR BEFORE THE LAST DAY OF EACH JULY FOR THE NEXT 58
PRECEDING TWELVE CALENDAR MONTHS. IF THE COMMERCIAL CARS OR 59
COMMERCIAL TRACTORS ARE FARM TRUCKS AND THE AMOUNT OF MOTOR FUEL 60
USED TO OPERATE THE TRUCKS DURING THE NEXT PRECEDING TWELVE
CALENDAR MONTHS WAS FIFTEEN THOUSAND GALLONS OR MORE, THE HIGHWAY 61
USE TAX RETURN SHALL BE FILED AND THE FULL AMOUNT OF THE TAX DUE 62
PAID EITHER ON OR BEFORE THE LAST DAY OF EACH JULY FOR THE NEXT 63
PRECEDING TWELVE CALENDAR MONTHS, OR ON OR BEFORE THE LAST DAY OF 64
EACH JANUARY, APRIL, JULY, AND OCTOBER FOR THE NEXT PRECEDING 65
THREE CALENDAR MONTHS, AT THE OPTION OF THE PERSON LIABLE FOR 66
PAYMENT OF THE TAX.
Immediately upon the receipt of a highway use tax return, 68
the treasurer of state shall mark on the return the date it was 69
received by him THE TREASURER OF STATE and the amount of tax 70
payment accompanying the return and shall transmit the return to 72
the tax commissioner.
The treasurer of state shall place to the credit of the tax 74
refund fund created by section 5703.052 of the Revised Code, out 75
of receipts from the taxes levied by section 5728.06 of the 76
Revised Code, amounts equal to the refund certified by the tax 77
commissioner pursuant to section 5728.061 of the Revised Code. 78
Receipts from the tax shall be used by the tax commissioner to 79
defray expenses incurred by the department of taxation in 80
administering sections 5728.01 to 5728.14 of the Revised Code. 81
All moneys received in the state treasury from taxes levied 83
by section 5728.06 of the Revised Code and fees assessed under 84
sections 5728.02 and 5728.03 of the Revised Code which are not 85
required to be placed to the credit of the tax refund fund as 86
3
provided by this section shall, during each calendar year, be 87
credited to the highway improvement bond retirement fund created 88
by section 5528.12 of the Revised Code until the commissioners of 89
the sinking fund certify to the treasurer of state, as required 90
by section 5528.17 of the Revised Code, that there are sufficient 91
moneys to the credit of the highway improvement bond retirement 92
fund to meet in full all payments of interest, principal, and 93
charges for the retirement of bonds and other obligations issued 94
pursuant to Section 2g of Article VIII, Ohio Constitution, and 95
sections 5528.10 and 5528.11 of the Revised Code due and payable 96
during the current calendar year and during the next succeeding 97
calendar year. From the date of the receipt of the certification 98
required by section 5528.17 of the Revised Code by the treasurer 99
of state until the thirty-first day of December of the calendar 100
year in which the certification is made, all moneys received in 101
the state treasury from taxes levied under section 5728.06 of the 102
Revised Code and fees assessed under sections 5728.02 and 5728.03 103
of the Revised Code which are not required to be placed to the 104
credit of the tax refund fund as provided by this section shall 105
be credited to the highway obligations bond retirement fund 106
created by section 5528.32 of the Revised Code until the 107
commissioners of the sinking fund certify to the treasurer of 108
state, as required by section 5528.38 of the Revised Code, that 109
there are sufficient moneys to the credit of the highway 110
obligations bond retirement fund to meet in full all payments of 111
interest, principal, and charges for the retirement of bonds and 112
other obligations issued pursuant to Section 2i of Article VIII, 113
Ohio Constitution, and sections 5528.30 and 5528.31 of the 114
Revised Code due and payable during the current calendar year and 115
during the next succeeding calendar year. From the date of the 116
receipt of the certification required by section 5528.38 of the 117
Revised Code by the treasurer of state until the thirty-first day 118
of December of the calendar year in which the certification is 119
made, all moneys received in the state treasury from taxes levied 120
4
under section 5728.06 of the Revised Code and fees assessed under 121
sections 5728.02 and 5728.03 of the Revised Code which are not 122
required to be placed to the credit of the tax refund fund as 123
provided by this section shall be credited to the highway 124
operating fund created by section 5735.291 of the Revised Code, 125
except as provided by the next succeeding paragraph of this 126
section. 127
From the date of the receipt by the treasurer of state of 129
certifications from the commissioners of the sinking fund, as 130
required by sections 5528.18 and 5528.39 of the Revised Code, 131
certifying that the moneys to the credit of the highway 132
improvement bond retirement fund are sufficient to meet in full 133
all payments of interest, principal, and charges for the 134
retirement of all bonds and other obligations which may be issued 135
pursuant to Section 2g of Article VIII, Ohio Constitution, and 136
sections 5528.10 and 5528.11 of the Revised Code, and to the 137
credit of the highway obligations bond retirement fund are 138
sufficient to meet in full all payments of interest, principal, 139
and charges for the retirement of all obligations issued pursuant 140
to Section 2i of Article VIII, Ohio Constitution, and sections 141
5528.30 and 5528.31 of the Revised Code, all moneys received in 142
the state treasury from the taxes levied under section 5728.06 143
and fees assessed under sections 5728.02 and 5728.03 of the 144
Revised Code, which are not required to be placed to the credit 145
of the tax refund fund as provided by this section, shall be 146
deposited to the credit of the highway operating fund. 147
AS USED IN THIS SECTION, "FARM TRUCK" MEANS ANY COMMERCIAL 149
CAR OR COMMERCIAL TRACTOR THAT IS REGISTERED AS A FARM TRUCK 150
UNDER CHAPTER 4503. OF THE REVISED CODE. 151
Section 2. That existing section 5728.08 of the Revised 153
Code is hereby repealed. 154
Section 3. Sections 1 and 2 of this act shall take effect 156
on February 1, 1998. 157