As Passed by the House 1
123rd General Assembly 4
Regular Session Am. Sub. H. B. No. 477 5
1999-2000 6
REPRESENTATIVES 8
MOTTLEY-THOMAS-HARTNETT-JOLIVETTE-PETERSON-ROBERTS-
CORBIN-MEAD-TERWILLEGER-BARRETT-DePIERO-VAN VYVEN-ASLANIDES- 9
PATTON-SMITH-J. BEATTY-R. MILLER-BARNES-ALLEN 10
_________________________________________________________________ 11
A B I L L
To amend sections 718.01, 718.02, 718.05, 718.06, 13
and 733.85; to amend, for the purpose of adopting 15
new section numbers as indicated in parentheses,
sections 718.03 (718.16), 718.05 (718.041), 16
718.06 (718.12), 718.07 (718.13), and 718.08 17
(718.15); and to enact new sections 718.03, 18
718.05, 718.06, 718.07, and 718.08 and sections 19
718.11, 718.14, and 5703.49 of the Revised Code 20
to modify the authority of municipal corporations 21
to impose income taxes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 23
Section 1. That sections 718.01, 718.02, 718.05, 718.06, 25
and 733.85 be amended, sections 718.03 (718.16), 718.05 26
(718.041), 718.06 (718.12), 718.07 (718.13), and 718.08 (718.15) 27
be amended for the purpose of adopting new section numbers as 28
indicated in parentheses, and new sections 718.03, 718.05, 29
718.06, 718.07, and 718.08 and sections 718.11, 718.14, and 30
5703.49 of the Revised Code be enacted to read as follows: 32
Sec. 718.01. (A) As used in this chapter: 41
(1) "Internal Revenue Code" means the Internal Revenue 43
Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended. 45
(2) "Schedule C" means internal revenue service schedule C 47
filed by a taxpayer pursuant to the Internal Revenue Code. 49
2
(3) "Form 2106" means internal revenue service form 2106 51
filed by a taxpayer pursuant to the Internal Revenue Code. 52
(4) "Intangible income" means income of any of the 54
following types: income yield, interest, dividends, or other 55
income arising from the ownership, sale, exchange, or other 56
disposition of intangible property including, but not limited to, 57
investments, deposits, money, or credits as those terms are
defined in Chapter 5701. of the Revised Code. 58
(B) No municipal corporation with respect to that income 60
that it may tax shall tax such income at other than a uniform 62
rate.
(C) No municipal corporation shall levy a tax on income at 64
a rate in excess of one per cent without having obtained the 65
approval of the excess by a majority of the electors of the 66
municipality voting on the question at a general, primary, or 67
special election. The legislative authority of the municipal 68
corporation shall file with the board of elections at least
seventy-five days before the day of the election a copy of the 69
ordinance together with a resolution specifying the date the 70
election is to be held and directing the board of elections to 71
conduct the election. The ballot shall be in the following form: 72
"Shall the Ordinance providing for a ... per cent levy on income 73
for (Brief description of the purpose of the proposed levy) be
passed? 74
FOR THE INCOME TAX 76
AGAINST THE INCOME TAX" 78
In the event of an affirmative vote, the proceeds of the 80
levy may be used only for the specified purpose. 81
(D)(1) Except as otherwise provided in division (D)(2) of 83
this section, no municipal corporation shall exempt from a tax on 84
income, compensation for personal services of individuals over 85
eighteen years of age or the net profit from a business or 86
profession.
(2) The legislative authority of a municipal corporation 88
3
may, by ordinance or resolution, exempt from a tax on income any 89
compensation arising from the grant, sale, exchange, or other 90
disposition of a stock option; the exercise of a stock option; or 91
the sale, exchange, or other disposition of stock purchased under 92
a stock option.
(E) Nothing in this section shall prevent a municipal 94
corporation from permitting lawful deductions as prescribed by 95
ordinance. If a taxpayer's taxable income includes income 96
against which the taxpayer has taken a deduction for federal 97
income tax purposes as reportable on the taxpayer's form 2106, 98
and against which a like deduction has not been allowed by the
municipal corporation, the municipal corporation shall deduct 99
from the taxpayer's taxable income an amount equal to the 100
deduction shown on such form allowable against such income, to 101
the extent not otherwise so allowed as a deduction by the 102
municipal corporation. In the case of a taxpayer who has a net
profit from a business or profession that is operated as a sole 103
proprietorship, no municipal corporation may tax or use as the 104
base for determining the amount of the net profit that shall be 105
considered as having a taxable situs in the municipal 106
corporation, a greater amount than the net profit reported by the
taxpayer on schedule C filed in reference to the year in question 107
as taxable income from such sole proprietorship, except as 108
otherwise specifically provided by ordinance or regulation. 109
(F) No municipal corporation shall tax any of the 111
following:
(1) The military pay or allowances of members of the armed 113
forces of the United States and of members of their reserve 114
components, including the Ohio national guard; 115
(2) The income of religious, fraternal, charitable, 117
scientific, literary, or educational institutions to the extent 118
that such income is derived from tax-exempt real estate, 119
tax-exempt tangible or intangible property, or tax-exempt 120
activities;
4
(3) Except as otherwise provided in division (G) of this 122
section, intangible income; 123
(4) Compensation paid under section 3501.28 or 3501.36 of 125
the Revised Code to a person serving as a precinct election 126
official, to the extent that such compensation does not exceed 127
one thousand dollars annually. Such compensation in excess of 128
one thousand dollars may be subjected to taxation by a municipal
corporation. A municipal corporation shall not require the payer 129
of such compensation to withhold any tax from that compensation. 130
(5) Compensation paid to an employee of a transit 132
authority, regional transit authority, or regional transit 133
commission created under Chapter 306. of the Revised Code for 134
operating a transit bus or other motor vehicle for the authority 135
or commission in or through the municipal corporation, unless the
bus or vehicle is operated on a regularly scheduled route, the 136
operator is subject to such a tax by reason of residence or 137
domicile in the municipal corporation, or the headquarters of the 138
authority or commission is located within the municipal 139
corporation.;
(6) The income of a public utility when that public 141
utility is subject to the tax levied under section 5727.24 or 142
5727.30 of the Revised Code, except starting January 1, 2002, the 143
income of an electric company or combined company, as defined in 144
section 5727.01 of the Revised Code, may be taxed by a municipal 146
corporation. For a combined company, only the income attributed 147
from the activity of an electric company shall be subject to
taxation by a municipal corporation. The income of an electric 148
company or combined company subject to taxation by a municipal 149
corporation shall be computed by taking into account the 150
adjustments provided by division (I)(16) of section 5733.04 of 151
the Revised Code. 152
(7) ON AND AFTER JANUARY 1, 2003, ITEMS EXCLUDED FROM 154
FEDERAL GROSS INCOME PURSUANT TO SECTION 107 OF THE INTERNAL 156
REVENUE CODE;
5
(8) ON AND AFTER JANUARY 1, 2001, COMPENSATION PAID TO AN 158
INDIVIDUAL FOR PERSONAL SERVICES PERFORMED WITHIN THE MUNICIPAL 160
CORPORATION, IF THE INDIVIDUAL DOES NOT RESIDE IN THE MUNICIPAL 161
CORPORATION, PERFORMS SUCH PERSONAL SERVICES IN THE MUNICIPAL 162
CORPORATION ON TWELVE OR FEWER DAYS IN THE CALENDAR YEAR, AND, IF 163
THE INDIVIDUAL IS AN EMPLOYEE, THE PRINCIPAL PLACE OF BUSINESS OF 165
THE INDIVIDUAL'S EMPLOYER IS LOCATED OUTSIDE THE MUNICIPAL
CORPORATION. DIVISION (F)(8) OF THIS SECTION DOES NOT APPLY TO 166
PROFESSIONAL ENTERTAINERS OR PROFESSIONAL ATHLETES OR TO 168
PROMOTERS OF PROFESSIONAL ENTERTAINMENT OR SPORTS EVENTS AND 169
THEIR EMPLOYEES, AS REASONABLY DEFINED BY THE MUNICIPAL 170
CORPORATION. 171
(G) Any municipal corporation that taxes any type of 173
intangible income on March 29, 1988, pursuant to Section 3 of 174
Amended Substitute Senate Bill No. 238 of the 116th general 175
assembly, may continue to tax that type of income after 1988 if a 176
majority of the electors of the municipal corporation voting on 177
the question of whether to permit the taxation of that type of
intangible income after 1988 vote in favor thereof at an election 178
held on November 8, 1988. 179
(H) Nothing in this section or section 718.02 of the 181
Revised Code shall authorize the levy of any tax on income that a 182
municipal corporation is not authorized to levy under existing 184
laws or shall require a municipal corporation to allow a 185
deduction from taxable income for losses incurred from a sole 186
proprietorship or partnership.
Sec. 718.02. (A) In the taxation of income which THAT is 195
subject to municipal income taxes, if the books and records of a 196
taxpayer conducting a business or profession both within and 197
without the boundaries of a municipal corporation shall disclose 198
with reasonable accuracy what portion of its net profit is 199
attributable to that part of the business or profession conducted 200
within the boundaries of the municipal corporation, then only 201
such portion shall be considered as having a taxable situs in 202
6
such municipal corporation for purposes of municipal income 203
taxation. In the absence of such records, net profit from a 204
business or profession conducted both within and without the 205
boundaries of a municipal corporation shall be considered as 206
having a taxable situs in such municipal corporation for purposes 207
of municipal income taxation in the same proportion as the 208
average ratio of: 209
(1) The average net book value of the real and tangible 211
personal property owned or used by the taxpayer in the business 212
or profession in such municipal corporation during the taxable 213
period to the average net book value of all of the real and 214
tangible personal property owned or used by the taxpayer in the 215
business or profession during the same period, wherever situated. 216
As used in the preceding paragraph, real property shall 218
include property rented or leased by the taxpayer and the value 219
of such property shall be determined by multiplying the annual 220
rental thereon by eight; 221
(2) Wages, salaries, and other compensation paid during 223
the taxable period to persons employed in the business or 224
profession for services performed in such municipal corporation 225
to wages, salaries, and other compensation paid during the same 226
period to persons employed in the business or profession, 227
wherever their services are performed, EXCLUDING COMPENSATION 228
DESCRIBED IN DIVISION (F)(8) OF SECTION 718.01 OF THE REVISED 229
CODE;
(3) Gross receipts of the business or profession from 231
sales made and services performed during the taxable period in 232
such municipal corporation to gross receipts of the business or 233
profession during the same period from sales and services, 234
wherever made or performed. 235
In the event that IF the foregoing allocation formula does 237
not produce an equitable result, another basis may, under uniform 238
regulations be substituted, UNDER UNIFORM REGULATIONS, so as to 240
produce such AN EQUITABLE result. 241
7
(B) As used in division (A) of this section, "sales made 243
in a municipal corporation" mean: 244
(1) All sales of tangible personal property which is 246
delivered within such municipal corporation regardless of where 247
title passes if shipped or delivered from a stock of goods within 248
such municipal corporation; 249
(2) All sales of tangible personal property which is 251
delivered within such municipal corporation regardless of where 252
title passes even though transported from a point outside such 253
municipal corporation if the taxpayer is regularly engaged 254
through its own employees in the solicitation or promotion of 255
sales within such municipal corporation and the sales result from 256
such solicitation or promotion; 257
(3) All sales of tangible personal property which is 259
shipped from a place within such municipal corporation to 260
purchasers outside such municipal corporation regardless of where 261
title passes if the taxpayer is not, through its own employees, 262
regularly engaged in the solicitation or promotion of sales at 263
the place where delivery is made. 264
Sec. 718.03. AS USED IN THIS SECTION, "OTHER PAYER" MEANS 266
ANY PERSON THAT PAYS AN INDIVIDUAL ANY ITEM INCLUDED IN THE 269
TAXABLE INCOME OF THE INDIVIDUAL, OTHER THAN THE INDIVIDUAL'S 270
EMPLOYER OR THAT EMPLOYER'S AGENT. 271
(A) BEGINNING JANUARY 1, 2001, A MUNICIPAL CORPORATION 274
SHALL NOT REQUIRE ANY NONRESIDENT EMPLOYER, AGENT OF SUCH AN 276
EMPLOYER, OR OTHER PAYER THAT IS NOT SITUATED IN THE MUNICIPAL 277
CORPORATION TO DEDUCT AND WITHHOLD TAXES FROM THE TAXABLE INCOME 278
OF AN INDIVIDUAL UNLESS THE TOTAL AMOUNT OF TAX REQUIRED TO BE 279
DEDUCTED AND WITHHELD FOR THE MUNICIPAL CORPORATION ON ACCOUNT OF 280
ALL OF THE EMPLOYER'S EMPLOYEES OR ALL OF THE OTHER PAYER'S 282
PAYEES EXCEEDS ONE HUNDRED FIFTY DOLLARS FOR A CALENDAR YEAR 283
BEGINNING ON OR AFTER THAT DATE. 284
IF THE TOTAL AMOUNT OF TAX REQUIRED TO BE DEDUCTED AND 286
WITHHELD ON ACCOUNT OF ALL OF THE NONRESIDENT EMPLOYER'S 287
8
EMPLOYEES OR ALL OF THE OTHER PAYER'S PAYEES EXCEEDS ONE HUNDRED 289
FIFTY DOLLARS FOR A CALENDAR YEAR BEGINNING ON OR AFTER JANUARY 291
1, 2001, THE MUNICIPAL CORPORATION MAY REQUIRE THE EMPLOYER, 293
AGENT, OR OTHER PAYER TO DEDUCT AND WITHHOLD TAXES IN EACH 294
ENSUING YEAR EVEN IF THE AMOUNT REQUIRED TO BE DEDUCTED AND 295
WITHHELD IN EACH OF THOSE ENSUING YEARS IS ONE HUNDRED FIFTY
DOLLARS OR LESS, EXCEPT AS OTHERWISE PROVIDED IN DIVISION (B) OF 297
THIS SECTION.
(B) IF A NONRESIDENT EMPLOYER, AGENT OF SUCH AN EMPLOYER, 299
OR OTHER PAYER THAT IS NOT SITUATED IN THE MUNICIPAL CORPORATION 301
IS REQUIRED TO DEDUCT AND WITHHOLD TAXES FOR AN ENSUING YEAR 302
UNDER DIVISION (A) OF THIS SECTION, AND THE TOTAL AMOUNT OF TAX 303
REQUIRED TO BE DEDUCTED AND WITHHELD UNDER THAT DIVISION IN EACH 304
OF THREE CONSECUTIVE ENSUING YEARS IS ONE HUNDRED FIFTY DOLLARS 305
OR LESS, THE MUNICIPAL CORPORATION SHALL NOT REQUIRE THE 306
EMPLOYER, AGENT, OR OTHER PAYER TO DEDUCT AND WITHHOLD TAXES IN 307
ANY YEAR FOLLOWING THE LAST OF THOSE CONSECUTIVE YEARS UNLESS THE 308
AMOUNT REQUIRED TO BE DEDUCTED AND WITHHELD IN ANY SUCH FOLLOWING 309
YEAR EXCEEDS ONE HUNDRED FIFTY DOLLARS. 310
Sec. 718.05 718.041. As of November 19, 1965, the 319
jurisdiction of the courts of Ohio to hear and determine actions 321
for the recovery of taxes on income which THAT is exempt under 323
section 718.04 of the Revised Code shall terminate.
Sec. 718.05. (A) AS USED IN THIS SECTION: 325
(1) "GENERIC FORM" MEANS AN ELECTRONIC OR PAPER FORM 327
DESIGNED FOR REPORTING ESTIMATED MUNICIPAL INCOME TAXES AND 328
ANNUAL MUNICIPAL INCOME TAX LIABILITY THAT IS NOT PRESCRIBED BY A 330
PARTICULAR MUNICIPAL CORPORATION FOR THE REPORTING OF THAT 331
MUNICIPAL CORPORATION'S TAX ON INCOME.
(2) "RETURN PREPARER" MEANS ANY PERSON OTHER THAN A 333
TAXPAYER THAT IS AUTHORIZED BY A TAXPAYER TO COMPLETE OR FILE AN 334
INCOME TAX RETURN, REPORT, OR OTHER DOCUMENT FOR OR ON BEHALF OF 335
THE TAXPAYER. 336
(B) A MUNICIPAL CORPORATION SHALL NOT REQUIRE A TAXPAYER 338
9
TO FILE AN ANNUAL INCOME TAX RETURN OR REPORT PRIOR TO THE FILING 340
DATE FOR THE CORRESPONDING TAX REPORTING PERIOD AS PRESCRIBED FOR 341
SUCH A TAXPAYER UNDER THE INTERNAL REVENUE CODE. 342
(C) ON AND AFTER JANUARY 1, 2001, ANY MUNICIPAL 344
CORPORATION THAT REQUIRES TAXPAYERS TO FILE INCOME TAX RETURNS, 346
REPORTS, OR OTHER DOCUMENTS SHALL ACCEPT FOR FILING A GENERIC 347
FORM OF SUCH A RETURN, REPORT, OR DOCUMENT IF THE GENERIC FORM, 348
ONCE COMPLETED AND FILED, CONTAINS ALL OF THE INFORMATION 349
REQUIRED TO BE SUBMITTED WITH THE MUNICIPAL CORPORATION'S 350
PRESCRIBED RETURNS, REPORTS, OR DOCUMENTS, AND IF THE TAXPAYER OR 351
RETURN PREPARER FILING THE GENERIC FORM OTHERWISE COMPLIES WITH 352
RULES OR ORDINANCES OF THE MUNICIPAL CORPORATION GOVERNING THE 353
FILING OF RETURNS, REPORTS, OR DOCUMENTS. 354
(D) BEGINNING JANUARY 1, 2001, ANY TAXPAYER THAT HAS 356
REQUESTED AN EXTENSION FOR FILING A FEDERAL INCOME TAX RETURN MAY 358
REQUEST AN EXTENSION FOR THE FILING OF A MUNICIPAL INCOME TAX 359
RETURN. THE TAXPAYER SHALL MAKE THE REQUEST BY FILING A COPY OF 360
THE TAXPAYER'S REQUEST FOR A FEDERAL FILING EXTENSION WITH THE 361
INDIVIDUAL OR OFFICE CHARGED WITH THE ADMINISTRATION OF THE 362
MUNICIPAL INCOME TAX. THE REQUEST FOR EXTENSION SHALL BE FILED 363
NOT LATER THAN THE LAST DAY FOR FILING THE MUNICIPAL INCOME TAX 364
RETURN AS PRESCRIBED BY ORDINANCE OR RULE OF THE MUNICIPAL 365
CORPORATION. A MUNICIPAL CORPORATION SHALL GRANT SUCH A REQUEST 366
FOR EXTENSION FOR A PERIOD NOT LESS THAN THE PERIOD OF THE 367
FEDERAL EXTENSION REQUEST. A MUNICIPAL CORPORATION MAY DENY A 368
TAXPAYER'S REQUEST FOR EXTENSION ONLY IF THE TAXPAYER FAILS TO 369
TIMELY FILE THE REQUEST, FAILS TO FILE A COPY OF THE REQUEST FOR 370
THE FEDERAL EXTENSION, OWES THE MUNICIPAL CORPORATION ANY 371
DELINQUENT INCOME TAX OR ANY PENALTY, INTEREST, ASSESSMENT, OR 372
OTHER CHARGE FOR THE LATE PAYMENT OR NONPAYMENT OF INCOME TAX, OR 373
HAS FAILED TO FILE ANY REQUIRED INCOME TAX RETURN, REPORT, OR 374
OTHER RELATED DOCUMENT FOR A PRIOR TAX PERIOD. THE GRANTING OF 375
AN EXTENSION FOR FILING A MUNICIPAL CORPORATION INCOME TAX RETURN 377
DOES NOT EXTEND THE LAST DATE FOR PAYING THE TAX WITHOUT PENALTY 378
10
UNLESS THE MUNICIPAL CORPORATION GRANTS AN EXTENSION OF THAT 379
DATE.
Sec. 718.06. ON AND AFTER JANUARY 1, 2003, ANY MUNICIPAL 381
CORPORATION THAT IMPOSES A TAX ON THE INCOME OR NET PROFITS OF 382
CORPORATIONS SHALL ACCEPT FOR FILING A CONSOLIDATED INCOME TAX 383
RETURN FROM ANY AFFILIATED GROUP OF CORPORATIONS SUBJECT TO THE 384
MUNICIPAL CORPORATION'S TAX IF THAT AFFILIATED GROUP FILED FOR 385
THE SAME TAX REPORTING PERIOD A CONSOLIDATED RETURN FOR FEDERAL 386
INCOME TAX PURPOSES PURSUANT TO SECTION 1501 OF THE INTERNAL 388
REVENUE CODE. 389
Sec. 718.07. AS USED IN THIS SECTION, "INTERNET" MEANS THE 392
INTERNATIONAL COMPUTER NETWORK OF BOTH FEDERAL AND NONFEDERAL 393
INTEROPERABLE PACKET SWITCHED DATA NETWORKS, INCLUDING THE 394
GRAPHICAL SUBNETWORK KNOWN AS THE WORLD WIDE WEB.
ON AND AFTER JANUARY 1, 2002, EACH MUNICIPAL CORPORATION 396
THAT IMPOSES A TAX ON INCOME SHALL MAKE ELECTRONIC VERSIONS OF 397
ANY RULES OR ORDINANCES GOVERNING THE TAX AVAILABLE TO THE PUBLIC 398
THROUGH THE INTERNET, INCLUDING, BUT NOT LIMITED TO, ORDINANCES 399
OR RULES GOVERNING THE RATE OF TAX; PAYMENT AND WITHHOLDING OF 400
TAXES; FILING ANY PRESCRIBED RETURNS, REPORTS, OR OTHER 401
DOCUMENTS; DATES FOR FILING OR PAYING TAXES, INCLUDING ESTIMATED 402
TAXES; PENALTIES, INTEREST, ASSESSMENT, AND OTHER COLLECTION 403
REMEDIES; RIGHTS OF TAXPAYERS TO APPEAL; AND PROCEDURES FOR 404
FILING APPEALS. ON AND AFTER THAT DATE, ANY MUNICIPAL 405
CORPORATION THAT REQUIRES TAXPAYERS TO FILE INCOME TAX RETURNS, 407
REPORTS, OR OTHER DOCUMENTS SHALL MAKE BLANKS OF SUCH RETURNS, 408
REPORTS, OR DOCUMENTS, AND ANY INSTRUCTIONS PERTAINING THERETO, 409
AVAILABLE TO THE PUBLIC ELECTRONICALLY THROUGH THE INTERNET. 410
ELECTRONIC VERSIONS OF RULES, ORDINANCES, BLANKS, AND 411
INSTRUCTIONS SHALL BE MADE AVAILABLE EITHER BY POSTING THEM ON 412
THE ELECTRONIC SITE ESTABLISHED BY THE TAX COMMISSIONER UNDER 413
SECTION 5703.49 OF THE REVISED CODE OR BY POSTING THEM ON AN 414
ELECTRONIC SITE ESTABLISHED BY THE MUNICIPAL CORPORATION THAT IS 415
ACCESSIBLE THROUGH THE INTERNET. IF A MUNICIPAL CORPORATION 416
11
ESTABLISHES SUCH AN ELECTRONIC SITE, THE MUNICIPAL CORPORATION 417
SHALL INCORPORATE AN ELECTRONIC LINK BETWEEN THAT SITE AND THE 419
SITE ESTABLISHED PURSUANT TO SECTION 5703.49 OF THE REVISED CODE, 420
AND SHALL PROVIDE TO THE TAX COMMISSIONER THE UNIFORM RESOURCE 421
LOCATOR OF THE SITE ESTABLISHED PURSUANT TO THIS DIVISION. 422
Sec. 718.08. (A) AS USED IN THIS SECTION: 424
(1) "ESTIMATED TAX LIABILITY" MEANS THE AMOUNT THAT A 427
TAXPAYER ESTIMATES TO BE THE TAXPAYER'S LIABILITY FOR A MUNICIPAL 428
CORPORATION'S INCOME TAX FOR A YEAR PRIOR TO APPLYING ANY 429
CREDITS, ESTIMATED TAX PAYMENTS, OR WITHHELD TAXES FOR THE YEAR. 430
(2) "FISCAL YEAR TAXPAYER" MEANS A TAXPAYER THAT REPORTS 432
MUNICIPAL INCOME TAX ON THE BASIS OF A TWELVE-MONTH PERIOD THAT 433
DOES NOT COINCIDE WITH THE CALENDAR YEAR. 434
(B) BEGINNING JANUARY 1, 2003, A MUNICIPAL CORPORATION 436
THAT REQUIRES TAXPAYERS WHO ARE INDIVIDUALS TO REMIT PAYMENT OF 437
ESTIMATED TAXES MAY REQUIRE SUCH TAXPAYERS TO REMIT SUCH PAYMENTS 439
ONLY AS PRESCRIBED BY DIVISIONS (B)(1) TO (4) OF THIS SECTION, 440
SUBJECT TO DIVISIONS (C) AND (E)(1) AND (2) OF THIS SECTION: 441
(1) NOT MORE THAN TWENTY-TWO AND ONE-HALF PER CENT OF THE 443
TAXPAYER'S ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE 444
REQUIRED TO HAVE BEEN REMITTED ON OR BEFORE THE THIRTIETH DAY OF 445
APRIL OR THE DAY ON WHICH THE ANNUAL TAX RETURN FOR THE PRIOR 447
YEAR IS REQUIRED TO BE FILED DISREGARDING ANY EXTENSION, AS 448
PRESCRIBED BY ORDINANCE OR RULE OF THE MUNICIPAL CORPORATION; 449
(2) NOT MORE THAN FORTY-FIVE PER CENT OF THE TAXPAYER'S 451
ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE REQUIRED TO 452
HAVE BEEN REMITTED ON OR BEFORE THE THIRTY-FIRST DAY OF JULY; 453
(3) NOT MORE THAN SIXTY-SEVEN AND ONE-HALF PER CENT OF THE 455
TAXPAYER'S ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE 456
REQUIRED TO HAVE BEEN REMITTED ON OR BEFORE THE THIRTY-FIRST DAY 457
OF OCTOBER;
(4) NOT MORE THAN NINETY PER CENT OF THE TAXPAYER'S 459
ESTIMATED TAX LIABILITY FOR THE PREVIOUS YEAR SHALL BE REQUIRED 460
TO HAVE BEEN REMITTED ON OR BEFORE THE THIRTY-FIRST DAY OF 461
12
JANUARY.
(C) ANY AMOUNT DEDUCTED AND WITHHELD FOR TAXES FROM THE 463
COMPENSATION OF AN INDIVIDUAL SHALL BE CONSIDERED AS ESTIMATED 464
TAXES PAID IN EQUAL AMOUNTS ON EACH OF THE PAYMENT DATES 465
PRESCRIBED BY DIVISION (B) OF THIS SECTION. 466
(D) BEGINNING JANUARY 1, 2003, A MUNICIPAL CORPORATION 468
REQUIRING TAXPAYERS THAT ARE NOT INDIVIDUALS TO REMIT PAYMENTS OF 470
ESTIMATED TAXES MAY REQUIRE SUCH TAXPAYERS TO REMIT SUCH PAYMENTS 471
ONLY AS PRESCRIBED BY DIVISIONS (D)(1) TO (4) OF THIS SECTION, 472
SUBJECT TO DIVISION (E)(2) OF THIS SECTION: 473
(1) NOT MORE THAN TWENTY-TWO AND ONE-HALF PER CENT OF THE 475
TAXPAYER'S ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE 476
REQUIRED TO HAVE BEEN REMITTED ON OR BEFORE THE DAY ON WHICH THE 477
ANNUAL TAX RETURN FOR THE PRIOR YEAR IS REQUIRED TO BE FILED 478
DISREGARDING ANY EXTENSION OR, IN THE CASE OF A FISCAL YEAR 479
TAXPAYER, THE FIFTEENTH DAY OF THE FOURTH MONTH OF THE TAXPAYER'S 480
TAXABLE YEAR;
(2) NOT MORE THAN FORTY-FIVE PER CENT OF THE TAXPAYER'S 482
ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE REQUIRED TO 483
HAVE BEEN REMITTED ON OR BEFORE THE FIFTEENTH DAY OF JUNE OR, IN 484
THE CASE OF A FISCAL YEAR TAXPAYER, THE FIFTEENTH DAY OF THE 485
SIXTH MONTH OF THE TAXPAYER'S TAXABLE YEAR; 486
(3) NOT MORE THAN SIXTY-SEVEN AND ONE-HALF PER CENT OF THE 488
TAXPAYER'S ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE 489
REQUIRED TO HAVE BEEN REMITTED ON OR BEFORE THE FIFTEENTH DAY OF 490
SEPTEMBER OR, IN THE CASE OF A FISCAL YEAR TAXPAYER, THE 491
FIFTEENTH DAY OF THE NINTH MONTH OF THE TAXPAYER'S TAXABLE YEAR; 492
(4) NOT MORE THAN NINETY PER CENT OF THE TAXPAYER'S 494
ESTIMATED TAX LIABILITY FOR THE CURRENT YEAR SHALL BE REQUIRED TO 495
HAVE BEEN REMITTED ON OR BEFORE THE FIFTEENTH DAY OF DECEMBER OR, 496
IN THE CASE OF A FISCAL YEAR TAXPAYER, THE FIFTEENTH DAY OF THE 497
TWELFTH MONTH OF THE TAXPAYER'S TAXABLE YEAR. 498
(E) A MUNICIPAL CORPORATION SHALL NOT IMPOSE ANY PENALTY, 500
INTEREST, INTEREST PENALTY, OR OTHER SIMILAR ASSESSMENT OR CHARGE 501
13
AGAINST A TAXPAYER FOR THE LATE PAYMENT OR NONPAYMENT OF 502
ESTIMATED TAX LIABILITY IN EITHER OF THE FOLLOWING CIRCUMSTANCES: 503
(1) THE TAXPAYER IS AN INDIVIDUAL WHO RESIDES IN THE 505
MUNICIPAL CORPORATION BUT WAS NOT DOMICILED THERE ON THE FIRST 507
DAY OF JANUARY OF THE CURRENT CALENDAR YEAR; 508
(2) THE TAXPAYER HAS REMITTED, PURSUANT TO DIVISION (B) OR 510
(D) OF THIS SECTION, AN AMOUNT AT LEAST EQUAL TO ONE HUNDRED PER 512
CENT OF THE TAXPAYER'S TAX LIABILITY FOR THE PRECEDING YEAR AS 513
SHOWN ON THE RETURN FILED BY THE TAXPAYER FOR THE PRECEDING YEAR, 514
PROVIDED THAT THE RETURN FOR THE PRECEDING YEAR REFLECTED A 515
TWELVE-MONTH PERIOD AND THE TAXPAYER FILED A RETURN FOR THE 516
PRECEDING YEAR.
Sec. 718.11. AS USED IN THIS SECTION, "TAX ADMINISTRATOR" 518
MEANS THE INDIVIDUAL CHARGED WITH DIRECT RESPONSIBILITY FOR 519
ADMINISTRATION OF A TAX LEVIED BY A MUNICIPAL CORPORATION ON 520
INCOME.
NOT LATER THAN ONE HUNDRED EIGHTY DAYS AFTER THE EFFECTIVE 522
DATE OF THIS SECTION, THE LEGISLATIVE AUTHORITY OF EACH MUNICIPAL 523
CORPORATION THAT IMPOSES A TAX ON INCOME ON THAT EFFECTIVE DATE 524
SHALL ESTABLISH BY ORDINANCE A BOARD TO HEAR APPEALS AS PROVIDED 525
IN THIS SECTION. THE LEGISLATIVE AUTHORITY OF ANY MUNICIPAL 526
CORPORATION THAT DOES NOT IMPOSE A TAX ON INCOME ON THE EFFECTIVE 527
DATE OF THIS SECTION BUT THAT IMPOSES SUCH A TAX AFTER THAT DATE 528
SHALL ESTABLISH SUCH A BOARD BY ORDINANCE NOT LATER THAN ONE 529
HUNDRED EIGHTY DAYS AFTER THE TAX TAKES EFFECT. 530
WHENEVER A TAX ADMINISTRATOR ISSUES A DECISION REGARDING A 532
MUNICIPAL INCOME TAX OBLIGATION THAT IS SUBJECT TO APPEAL AS 533
PROVIDED IN THIS SECTION OR IN AN ORDINANCE OR REGULATION OF THE 534
MUNICIPAL CORPORATION, THE TAX ADMINISTRATOR SHALL NOTIFY THE 535
TAXPAYER AT THE SAME TIME OF THE TAXPAYER'S RIGHT TO APPEAL THE 536
DECISION AND OF THE MANNER IN WHICH THE TAXPAYER MAY APPEAL THE 537
DECISION.
ANY PERSON WHO IS AGGRIEVED BY A DECISION BY THE TAX 539
ADMINISTRATOR AND WHO HAS FILED WITH THE MUNICIPAL CORPORATION 540
14
THE REQUIRED RETURNS OR OTHER DOCUMENTS PERTAINING TO THE 541
MUNICIPAL INCOME TAX OBLIGATION AT ISSUE IN THE DECISION MAY 542
APPEAL THE DECISION TO THE BOARD CREATED PURSUANT TO THIS SECTION 543
BY FILING A REQUEST WITH THE BOARD. THE REQUEST SHALL BE IN 544
WRITING, SHALL STATE WHY THE DECISION SHOULD BE DEEMED INCORRECT 545
OR UNLAWFUL, AND SHALL BE FILED WITHIN THIRTY DAYS AFTER THE TAX 546
ADMINISTRATOR ISSUES THE DECISION COMPLAINED OF. 547
THE BOARD SHALL SCHEDULE A HEARING WITHIN FORTY-FIVE DAYS 549
AFTER RECEIVING THE REQUEST, UNLESS THE TAXPAYER WAIVES A 550
HEARING. IF THE TAXPAYER DOES NOT WAIVE THE HEARING, THE 552
TAXPAYER MAY APPEAR BEFORE THE BOARD AND MAY BE REPRESENTED BY AN 553
ATTORNEY AT LAW, CERTIFIED PUBLIC ACCOUNTANT, OR OTHER 554
REPRESENTATIVE.
THE BOARD MAY AFFIRM, REVERSE, OR MODIFY THE TAX 557
ADMINISTRATOR'S DECISION OR ANY PART OF THAT DECISION. THE BOARD 558
SHALL ISSUE A DECISION ON THE APPEAL WITHIN NINETY DAYS AFTER THE 559
BOARD'S FINAL HEARING ON THE APPEAL, AND SEND NOTICE OF ITS 560
DECISION BY ORDINARY MAIL TO THE PETITIONER WITHIN FIFTEEN DAYS 561
AFTER ISSUING THE DECISION.
EACH BOARD OF APPEAL CREATED PURSUANT TO THIS SECTION SHALL 563
ADOPT RULES GOVERNING ITS PROCEDURES AND SHALL KEEP A RECORD OF 564
ITS TRANSACTIONS. SUCH RECORDS ARE NOT PUBLIC RECORDS AVAILABLE 565
FOR INSPECTION UNDER SECTION 149.43 OF THE REVISED CODE. 566
HEARINGS REQUESTED BY A TAXPAYER BEFORE A BOARD OF APPEAL CREATED 567
PURSUANT TO THIS SECTION ARE NOT MEETINGS OF A PUBLIC BODY 568
SUBJECT TO SECTION 121.22 OF THE REVISED CODE.
Sec. 718.06 718.12. (A) Civil actions to recover 577
municipal income taxes and penalties and interest on municipal 578
income taxes shall be brought within three years after the tax 579
was due or the return was filed, whichever is later. 580
(B) Prosecutions for an offense made punishable under a 582
municipal ordinance imposing an income tax shall be commenced 583
within three years after the commission of the offense, provided 584
that in the case of fraud, failure to file a return, or the 585
15
omission of twenty-five per cent or more of income required to be 586
reported, prosecutions may be commenced within six years after 587
the commission of the offense. 588
(C) Claims for refund of municipal income taxes must be 590
brought within the time limitation provided in division (A) of 591
this section. WITHIN THIRTY DAYS AFTER A CLAIM FOR REFUND IS 593
RECEIVED BY THE MUNICIPAL CORPORATION, THE MUNICIPAL CORPORATION 594
SHALL DETERMINE THE AMOUNT OF THE REFUND DUE, IF ANY, AND ISSUE 595
THE REFUND TO THE CLAIMANT.
(D) Interest shall be allowed and paid on any overpayment 597
by a taxpayer of any municipal income tax obligation from the 598
date of the overpayment until the date of the refund of the 599
overpayment, except that if any overpayment is refunded within 600
ninety THIRTY days after the final filing date of the annual 601
return or ninety THIRTY days after the complete return is filed, 603
whichever is later, no interest shall be allowed on the refunded 605
overpayment. For purposes of computing the payment of interest on 606
overpayments, no amount of tax for any taxable year shall be 607
treated as having been paid before the date on which the tax 608
return for that year was due without regard to any extension of 609
time for filing that return. The interest shall be paid at the 611
rate of interest prescribed by section 5703.47 of the Revised
Code.
Sec. 718.07 718.13. Any information gained as a result of 620
returns, investigations, hearings, or verifications required or 621
authorized by this chapter or by a charter or ordinance of a 622
municipal corporation levying an income tax pursuant to this 623
chapter is confidential, and no person shall disclose such 624
information except in accordance with a proper judicial order or 625
in connection with the performance of that person's official 626
duties or the official business of the municipal corporation as 627
authorized by this chapter or the charter or ordinance 628
authorizing the levy. The tax administrator of the municipal 629
corporation may furnish copies of returns filed under this 630
16
chapter to the internal revenue service and to the tax 631
commissioner. 632
Sec. 718.14. (A) AS USED IN THIS SECTION: 634
(1) "S CORPORATION" MEANS A CORPORATION THAT HAS MADE AN 636
ELECTION UNDER SUBCHAPTER S OF CHAPTER 1 OF SUBTITLE A OF THE 638
INTERNAL REVENUE CODE FOR ITS TAXABLE YEAR. 639
(2) "LIMITED LIABILITY COMPANY" MEANS A LIMITED LIABILITY 641
COMPANY FORMED UNDER CHAPTER 1705. OF THE REVISED CODE OR UNDER 642
THE LAWS OF ANOTHER STATE. 643
(3) "PASS-THROUGH ENTITY" MEANS A PARTNERSHIP, S 645
CORPORATION, LIMITED LIABILITY COMPANY, OR ANY OTHER CLASS OF 646
ENTITY THE INCOME OR PROFITS FROM WHICH ARE GIVEN PASS-THROUGH 648
TREATMENT UNDER THE INTERNAL REVENUE CODE. 649
(4) "INCOME FROM A PASS-THROUGH ENTITY" MEANS PARTNERSHIP 651
INCOME OF PARTNERS, DISTRIBUTIVE SHARES OF SHAREHOLDERS OF AN S 652
CORPORATION, MEMBERSHIP INTERESTS OF MEMBERS OF A LIMITED 653
LIABILITY COMPANY, OR OTHER DISTRIBUTIVE OR PROPORTIONATE 654
OWNERSHIP SHARES OF OTHER PASS-THROUGH ENTITIES. 655
(5) "OWNER" MEANS A PARTNER OF A PARTNERSHIP, A 657
SHAREHOLDER OF AN S CORPORATION, A MEMBER OF A LIMITED LIABILITY 658
COMPANY, OR OTHER PERSON WITH AN OWNERSHIP INTEREST IN A 659
PASS-THROUGH ENTITY.
(B) ON AND AFTER JANUARY 1, 2003, ANY MUNICIPAL 661
CORPORATION THAT IMPOSES A TAX THAT APPLIES TO INCOME FROM A 663
PASS-THROUGH ENTITY SHALL GRANT A CREDIT TO TAXPAYERS THAT ARE 664
DOMICILED IN THE MUNICIPAL CORPORATION FOR TAXES PAID TO ANOTHER 666
MUNICIPAL CORPORATION BY A PASS-THROUGH ENTITY THAT DOES NOT 667
CONDUCT BUSINESS IN THE MUNICIPAL CORPORATION. THE AMOUNT OF THE 668
CREDIT SHALL EQUAL THE LESSER OF THE FOLLOWING AMOUNTS, SUBJECT 669
TO DIVISION (C) OF THIS SECTION: 670
(1) THE AMOUNT, IF ANY, OF TAX PAID BY THE PASS-THROUGH 672
ENTITY TO ANOTHER MUNICIPAL CORPORATION IN THIS STATE, 673
APPORTIONED RATABLY ACCORDING TO THE OWNERSHIP INTEREST OF THE 674
TAXPAYER IN PROPORTION TO THE OWNERSHIP INTEREST OF ALL OWNERS OF 675
17
THE ENTITY;
(2) THE AMOUNT OF TAX THAT WOULD BE IMPOSED ON THE 677
PASS-THROUGH ENTITY BY THE MUNICIPAL CORPORATION IN WHICH THE 678
TAXPAYER IS DOMICILED IF THE PASS-THROUGH ENTITY CONDUCTED 679
BUSINESS IN THE MUNICIPAL CORPORATION, APPORTIONED RATABLY 680
ACCORDING TO THE OWNERSHIP INTEREST OF THE TAXPAYER IN PROPORTION 681
TO THE OWNERSHIP INTEREST OF ALL OWNERS OF THE ENTITY. 682
(C) IF A MUNICIPAL CORPORATION GRANTS A CREDIT FOR A 684
PERCENTAGE, LESS THAN ONE HUNDRED PER CENT, OF THE AMOUNT OF 685
INCOME TAXES PAID ON COMPENSATION BY AN INDIVIDUAL WHO RESIDES OR 687
IS DOMICILED IN THE MUNICIPAL CORPORATION TO ANOTHER MUNICIPAL 688
CORPORATION, THE AMOUNT OF CREDIT OTHERWISE REQUIRED BY DIVISION 689
(B) OF THIS SECTION SHALL BE MULTIPLIED BY THAT PERCENTAGE. 690
(D) ON AND AFTER JANUARY 1, 2003, ANY MUNICIPAL 692
CORPORATION THAT IMPOSES A TAX ON INCOME OF OR FROM A 694
PASS-THROUGH ENTITY SHALL SPECIFY BY ORDINANCE OR RULE WHETHER 696
THE TAX APPLIES TO INCOME OF THE PASS-THROUGH ENTITY IN THE HANDS 697
OF THE ENTITY OR TO INCOME FROM THE PASS-THROUGH ENTITY IN THE 698
HANDS OF THE OWNERS OF THE ENTITY. A MUNICIPAL CORPORATION MAY 699
SPECIFY A DIFFERENT ORDINANCE OR RULE UNDER THIS DIVISION FOR 700
EACH OF THE CLASSES OF PASS-THROUGH ENTITY ENUMERATED IN DIVISION 701
(A)(3) OF THIS SECTION. 702
Sec. 718.08 718.15. A municipal corporation, by ordinance, 711
may grant a refundable or nonrefundable credit against its tax on 713
income to a taxpayer that also receives a tax credit under 714
section 122.17 of the Revised Code. If a credit is granted under 715
this section, it shall be measured as a percentage of the new
income tax revenue the municipal corporation derives from new 716
employees of the taxpayer and shall be for a term not exceeding 717
ten years. Before the municipal corporation passes an ordinance 718
granting a credit, the municipal corporation and the taxpayer 719
shall enter into an agreement specifying all the conditions of 720
the credit.
Sec. 718.03 718.16. A municipal corporation shall grant a 729
18
credit against its tax on income to a resident of the municipal 731
corporation who works in a joint economic development zone 732
created under section 715.691 or a joint economic development 733
district created under section 715.70, 715.71, or 715.72 of the 734
Revised Code to the same extent that it grants a credit against 735
its tax on income to its residents who are employed in another 736
municipal corporation.
Sec. 733.85. (A) As used in this section, "municipal 745
corporation" means any municipal corporation, including a 746
municipal corporation organized under Chapter 705. of the Revised 747
Code, that is not operating under a charter adopted or amended 748
pursuant to Section 7 or 9 of Article XVIII, Ohio Constitution. 749
(B) The legislative authority of a municipal corporation 751
may provide, by ordinance or resolution, for the method of 752
appointing and removing an officer who shall be responsible for 753
the collection and deposit to the municipal treasury of municipal 754
income taxes and the enforcement and administration of the 755
municipal corporation's income tax ordinances, resolutions, and 756
rules, including the powers, duties, and functions of the 757
responsible administering officer and employees serving under his 758
THE ADMINISTERING OFFICER'S direction and control. If no such 760
ordinance or resolution is adopted, the city auditor or village 761
clerk shall be the officer responsible for the collection and 762
deposit to the municipal treasury of income taxes and the 763
enforcement and administration of the municipal corporation's 764
income tax ordinances, resolutions, and rules. 765
(C) The legislative authority of a municipal corporation 767
may, by ordinance or resolution, authorize the responsible 768
administering officer described in division (B) of this section 769
to promulgate, revise, and repeal rules with respect to the 770
administration and enforcement of the municipal corporation's 771
income tax ordinances and resolutions. The rules shall be filed 772
with the clerk of the legislative authority and made available 773
for public inspection at the offices of the administering officer 774
19
and no other publication shall be required. The rules shall not 775
conflict with the municipal corporation's ordinances and 776
resolutions. 777
(D) The legislative authority of a municipal corporation 779
may provide, by ordinance or resolution, for the establishment, 780
composition, method of appointment and removal, term of office, 781
if any, and powers, duties, functions, and procedures of an 782
appeals board to hear appeals from decisions and rulings of 783
municipal administrative officers, other than the director of law 784
or other chief legal officer of the municipal corporation, with 785
respect to municipal income taxes. The appeals board shall have 786
jurisdiction with respect to appeals as provided by ordinance or 787
resolution. Every final order, adjudication, or decision of the 788
appeals board shall be subject to review pursuant to Chapter 789
2506. of the Revised Code. 790
(E) If authorized by ordinance or resolution, and 792
notwithstanding any other provision of the Revised Code to the 793
contrary, any elected or appointed administrative officer of the 794
municipal corporation may be appointed as a member of the appeals 795
board authorized by division (D) of this section or designated as 796
the responsible administering officer described in division (B) 797
of this section. 798
(F) This section shall apply to any municipal ordinance or 800
resolution existing at the effective date of this section ON 802
SEPTEMBER 14, 1981, or thereafter enacted or amended. 803
Sec. 5703.49. AS USED IN THIS SECTION, "INTERNET" MEANS 805
THE INTERNATIONAL COMPUTER NETWORK OF BOTH FEDERAL AND NONFEDERAL 806
INTEROPERABLE PACKET SWITCHED DATA NETWORKS, INCLUDING THE 807
GRAPHICAL SUBNETWORK KNOWN AS THE WORLD WIDE WEB. 808
ON OR BEFORE DECEMBER 31, 2001, THE TAX COMMISSIONER SHALL 810
ESTABLISH AN ELECTRONIC SITE ACCESSIBLE THROUGH THE INTERNET. 811
THE TAX COMMISSIONER SHALL PROVIDE ACCESS ON THE SITE FOR EACH 814
MUNICIPAL CORPORATION THAT HAS NOT ESTABLISHED ITS OWN ELECTRONIC
SITE TO POST DOCUMENTS OR INFORMATION REQUIRED UNDER SECTION 817
20
718.07 OF THE REVISED CODE. THE TAX COMMISSIONER SHALL PROVIDE 818
ELECTRONIC LINKS FOR EACH MUNICIPAL CORPORATION THAT ESTABLISHES 819
A SITE UNDER THAT SECTION AND FOR WHICH A UNIFORM RESOURCE 820
LOCATOR HAS BEEN PROVIDED TO THE TAX COMMISSIONER. THE TAX 822
COMMISSIONER IS NOT RESPONSIBLE FOR THE ACCURACY OF THE POSTED 823
INFORMATION, AND IS NOT LIABLE FOR ANY INACCURATE OR OUTDATED 824
INFORMATION PROVIDED BY A MUNICIPAL CORPORATION. THE TAX
COMMISSIONER MAY ADOPT RULES GOVERNING THE FORMAT AND MEANS OF 826
SUBMITTING SUCH DOCUMENTS OR INFORMATION AND OTHER MATTERS
NECESSARY TO IMPLEMENT THIS SECTION. THE TAX COMMISSIONER MAY 827
CHARGE MUNICIPAL CORPORATIONS A FEE TO DEFRAY THE COST OF 828
ESTABLISHING AND MAINTAINING THE ELECTRONIC SITE ESTABLISHED 829
UNDER THIS SECTION. 830
Section 2. That existing sections 718.01, 718.02, 718.03, 832
718.05, 718.06, 718.07, 718.08, and 733.85 of the Revised Code 833
are hereby repealed. 834
Section 3. The schedule of deadlines prescribed by section 836
718.11 of the Revised Code, as enacted by this act, does not 837
apply to any appeal filed before the effective date of this act 838
with a board of appeal existing on that date. 839
Section 4. Section 718.01 of the Revised Code is presented 841
in this act as a composite of the section as amended by both Am. 843
Sub. S.B. 3 and Am. Sub. H.B. 283 of the 123rd General Assembly,
with the new language of neither of the acts shown in capital 844
letters. This is in recognition of the principle stated in 845
division (B) of section 1.52 of the Revised Code that such 846
amendments are to be harmonized where not substantively 847
irreconcilable and constitutes a legislative finding that such is 848
the resulting version in effect prior to the effective date of 849
this act.