As Introduced 1
123rd General Assembly 4
Regular Session S. B. No. 200 5
1999-2000 6
SENATOR ARMBRUSTER 8
_________________________________________________________________ 9
A B I L L
To amend sections 4301.639, 5733.98, and 5747.98 and 11
to enact sections 2927.021, 2927.022, 4301.61, 12
4301.611, 5733.50, and 5747.38 of the Revised 13
Code to grant liquor permit holders and sellers 14
of tobacco products, and their agents and
employees, an affirmative defense against a 16
charge of selling cigarettes, other tobacco
products, beer, intoxicating liquor, or 17
low-alcohol beverages to an underage person if a 18
transaction scan of the purchaser's driver's or
commercial driver's license or Ohio 20
identification card indicates it is valid; to
restrict the use of the information obtained 21
through a transaction scan; to require the 22
Registrar of Motor Vehicles to adopt rules
relating to the use of transaction scan devices; 23
and to grant a credit against the corporate 24
franchise or personal income tax for the purchase 25
or lease of a transaction scan device.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 27
Section 1. That sections 4301.639, 5733.98, and 5747.98 be 29
amended and sections 2927.021, 2927.022, 4301.61, 4301.611, 30
5733.50, and 5747.38 of the Revised Code be enacted to read as 31
follows:
Sec. 2927.021. (A) AS USED IN THIS SECTION AND SECTION 33
2927.022 OF THE REVISED CODE: 34
2
(1) "CARD HOLDER" MEANS ANY PERSON WHO PRESENTS A DRIVER'S 36
OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD TO A 37
SELLER OR AN AGENT OR EMPLOYEE OF A SELLER AS A CONDITION FOR 38
PURCHASING, RECEIVING A GIFT OF, OR OTHERWISE BEING DISTRIBUTED 39
CIGARETTES OR OTHER TOBACCO PRODUCTS FROM THE SELLER, AGENT, OR 40
EMPLOYEE.
(2) "IDENTIFICATION CARD" MEANS AN IDENTIFICATION CARD 42
ISSUED UNDER SECTIONS 4507.50 TO 4507.52 OF THE REVISED CODE. 43
(3) "SELLER" MEANS A SELLER OF CIGARETTES OR OTHER TOBACCO 45
PRODUCTS AND INCLUDES ANY PERSON WHOSE GIFT OF OR OTHER 46
DISTRIBUTION OF CIGARETTES OR OTHER TOBACCO PRODUCTS IS SUBJECT 47
TO THE PROHIBITIONS OF SECTION 2927.02 OF THE REVISED CODE. 48
(4) "TRANSACTION SCAN" MEANS THE PROCESS BY WHICH A SELLER 50
OR AN AGENT OR EMPLOYEE OF A SELLER CHECKS, BY MEANS OF A 51
TRANSACTION SCAN DEVICE, THE VALIDITY OF A DRIVER'S OR COMMERCIAL 52
DRIVER'S LICENSE OR OF AN IDENTIFICATION CARD THAT IS PRESENTED 53
AS A CONDITION FOR PURCHASING, RECEIVING A GIFT OF, OR OTHERWISE 54
BEING DISTRIBUTED CIGARETTES OR OTHER TOBACCO PRODUCTS. 55
(5) "TRANSACTION SCAN DEVICE" MEANS ANY COMMERCIAL DEVICE 57
OR COMBINATION OF DEVICES USED AT A POINT OF SALE OR ENTRY THAT 58
IS CAPABLE OF DECIPHERING IN AN ELECTRONICALLY READABLE FORMAT 59
THE INFORMATION ENCODED ON THE MAGNETIC STRIP OR BAR CODE OF A 60
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION 61
CARD.
(B)(1)(a) A SELLER OR AN AGENT OR EMPLOYEE OF A SELLER MAY 64
PERFORM A TRANSACTION SCAN BY MEANS OF A TRANSACTION SCAN DEVICE 65
TO CHECK THE VALIDITY OF A DRIVER'S OR COMMERCIAL DRIVER'S 66
LICENSE OR IDENTIFICATION CARD PRESENTED BY A CARD HOLDER AS A 67
CONDITION FOR SELLING, GIVING AWAY, OR OTHERWISE DISTRIBUTING 68
CIGARETTES OR OTHER TOBACCO PRODUCTS TO THE CARD HOLDER. 70
(b) IF THE INFORMATION DECIPHERED BY THE TRANSACTION SCAN 72
PERFORMED UNDER DIVISION (B)(1)(a) OF THIS SECTION FAILS TO MATCH 75
THE INFORMATION PRINTED ON THE DRIVER'S OR COMMERCIAL DRIVER'S
LICENSE OR IDENTIFICATION CARD PRESENTED BY THE CARD HOLDER, OR 77
3
IF THE TRANSACTION SCAN INDICATES THAT THE INFORMATION SO PRINTED 78
IS FALSE OR FRAUDULENT, NEITHER THE SELLER NOR ANY AGENT OR 79
EMPLOYEE OF THE SELLER SHALL SELL, GIVE AWAY, OR OTHERWISE
DISTRIBUTE ANY CIGARETTES OR OTHER TOBACCO PRODUCTS TO THE CARD 81
HOLDER.
(2) DIVISION (B)(1)(a) OF THIS SECTION DOES NOT PRECLUDE A 84
SELLER OR AN AGENT OR EMPLOYEE OF A SELLER FROM USING A SCANNING 86
DEVICE TO CHECK THE VALIDITY OF A DOCUMENT OTHER THAN A DRIVER'S 87
OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD, IF THE 88
DOCUMENT INCLUDES A BAR CODE OR MAGNETIC STRIP THAT MAY BE 89
SCANNED BY THE SCANNING DEVICE, AS A CONDITION FOR SELLING, 90
GIVING AWAY, OR OTHERWISE DISTRIBUTING CIGARETTES OR OTHER
TOBACCO PRODUCTS TO THE PERSON PRESENTING THE DOCUMENT. 91
(C) THE RULES THAT THE REGISTRAR OF MOTOR VEHICLES ADOPTS 93
UNDER DIVISION (C) OF SECTION 4301.61 OF THE REVISED CODE APPLY 95
TO THE USE OF TRANSACTION SCAN DEVICES FOR PURPOSES OF THIS 96
SECTION AND SECTION 2927.022 OF THE REVISED CODE. 98
(D)(1) NO SELLER OR AGENT OR EMPLOYEE OF A SELLER SHALL 100
ELECTRONICALLY OR MECHANICALLY RECORD OR MAINTAIN ANY INFORMATION 101
DERIVED FROM A TRANSACTION SCAN EXCEPT THE FOLLOWING: 103
(a) THE NAME AND DATE OF BIRTH OF THE PERSON LISTED ON THE 105
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD 106
PRESENTED BY A CARD HOLDER; 107
(b) THE EXPIRATION DATE AND IDENTIFICATION NUMBER OF THE 109
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD 110
PRESENTED BY A CARD HOLDER. 111
(2) NO SELLER OR AGENT OR EMPLOYEE OF A SELLER SHALL USE 113
THE INFORMATION THAT IS DERIVED FROM A TRANSACTION SCAN OR THAT 114
IS PERMITTED TO BE RECORDED AND MAINTAINED UNDER DIVISION (D)(1) 115
OF THIS SECTION EXCEPT FOR PURPOSES OF SECTION 2927.022 OF THE 116
REVISED CODE. 117
(3) NO SELLER OR AGENT OR EMPLOYEE OF A SELLER SHALL USE A 119
TRANSACTION SCAN DEVICE FOR A PURPOSE OTHER THAN THE PURPOSE 120
SPECIFIED IN DIVISION (B)(1)(a) OF THIS SECTION. 121
4
(4) EXCEPT AS OTHERWISE PROVIDED IN DIVISION (D)(4) OF 123
THIS SECTION, NO SELLER OR AGENT OR EMPLOYEE OF A SELLER SHALL 124
SELL OR OTHERWISE DISSEMINATE THE INFORMATION DERIVED FROM A 125
TRANSACTION SCAN TO ANY THIRD PARTY, INCLUDING, BUT NOT LIMITED 126
TO, SELLING OR OTHERWISE DISSEMINATING THAT INFORMATION FOR ANY 127
MARKETING, ADVERTISING, OR PROMOTIONAL ACTIVITIES. A SELLER OR 128
AGENT OR EMPLOYEE OF A SELLER MAY RELEASE THAT INFORMATION 129
PURSUANT TO A COURT ORDER OR AS SPECIFICALLY AUTHORIZED BY 130
SECTION 2927.022 OR ANOTHER SECTION OF THE REVISED CODE.
(E) WHOEVER VIOLATES DIVISION (B)(1)(b) OR (D) OF THIS 133
SECTION IS GUILTY OF ENGAGING IN ILLEGAL TOBACCO-RELATED 134
TRANSACTION SCAN ACTIVITY, AND THE COURT MAY IMPOSE UPON THE 135
OFFENDER A CIVIL PENALTY OF UP TO ONE THOUSAND DOLLARS FOR EACH 136
VIOLATION. THE CLERK OF THE COURT SHALL PAY EACH COLLECTED CIVIL 137
PENALTY TO THE COUNTY TREASURER FOR DEPOSIT INTO THE COUNTY
TREASURY. 138
Sec. 2927.022. (A) A SELLER OR AN AGENT OR EMPLOYEE OF A 140
SELLER MAY NOT BE FOUND GUILTY OF A CHARGE OF A VIOLATION OF 142
SECTION 2927.02 OF THE REVISED CODE IN WHICH THE AGE OF THE 145
PURCHASER OR OTHER RECIPIENT OF CIGARETTES OR OTHER TOBACCO 146
PRODUCTS IS AN ELEMENT OF THE ALLEGED VIOLATION, IF THE SELLER,
AGENT, OR EMPLOYEE RAISES AND PROVES AS AN AFFIRMATIVE DEFENSE 147
THAT ALL OF THE FOLLOWING OCCURRED: 148
(1) A CARD HOLDER ATTEMPTING TO MAKE A PURCHASE OF, 150
RECEIVE A GIFT OF, OR OTHERWISE BE DISTRIBUTED CIGARETTES OR 152
OTHER TOBACCO PRODUCTS PRESENTED A DRIVER'S OR COMMERCIAL
DRIVER'S LICENSE OR AN IDENTIFICATION CARD. 153
(2) A TRANSACTION SCAN OF THE DRIVER'S OR COMMERCIAL 155
DRIVER'S LICENSE OR IDENTIFICATION CARD THAT THE CARD HOLDER 156
PRESENTED INDICATED THAT THE LICENSE OR CARD WAS VALID. 157
(3) THE CIGARETTES OR OTHER TOBACCO PRODUCTS WERE SOLD, 159
GIVEN AWAY, OR OTHERWISE DISTRIBUTED TO THE CARD HOLDER IN 160
REASONABLE RELIANCE UPON THE IDENTIFICATION PRESENTED AND THE 162
COMPLETED TRANSACTION SCAN.
5
(B) IN DETERMINING WHETHER A SELLER OR AN AGENT OR 164
EMPLOYEE OF A SELLER HAS PROVEN THE AFFIRMATIVE DEFENSE PROVIDED 165
BY DIVISION (A) OF THIS SECTION, THE TRIER OF FACT IN THE ACTION 167
FOR THE ALLEGED VIOLATION OF SECTION 2927.02 OF THE REVISED CODE 168
SHALL CONSIDER ANY WRITTEN POLICY THAT THE SELLER HAS ADOPTED AND 169
IMPLEMENTED AND THAT IS INTENDED TO PREVENT VIOLATIONS OF SECTION 170
2927.02 OF THE REVISED CODE. FOR PURPOSES OF DIVISION (A)(3) OF 171
THIS SECTION, THE TRIER OF FACT SHALL CONSIDER THAT REASONABLE 172
RELIANCE UPON THE IDENTIFICATION PRESENTED AND THE COMPLETED 173
TRANSACTION SCAN MAY REQUIRE A SELLER OR AN AGENT OR EMPLOYEE OF
A SELLER TO EXERCISE REASONABLE DILIGENCE TO DETERMINE, AND THAT 174
THE USE OF A TRANSACTION SCAN DEVICE DOES NOT EXCUSE A SELLER OR 175
AN AGENT OR EMPLOYEE OF A SELLER FROM EXERCISING REASONABLE 176
DILIGENCE TO DETERMINE, THE FOLLOWING:
(1) WHETHER A PERSON TO WHOM THE SELLER OR AGENT OR 178
EMPLOYEE OF A SELLER SELLS, GIVES AWAY, OR OTHERWISE DISTRIBUTES 179
CIGARETTES OR OTHER TOBACCO PRODUCTS IS EIGHTEEN YEARS OF AGE OR 181
OLDER;
(2) WHETHER THE DESCRIPTION AND PICTURE APPEARING ON THE 183
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD 184
PRESENTED BY A CARD HOLDER IS THAT OF THE CARD HOLDER. 185
(C) THE AFFIRMATIVE DEFENSE PROVIDED BY DIVISION (A) OF 187
THIS SECTION DOES NOT APPLY IN ANY CIVIL ACTION OR IN ANY 189
CRIMINAL ACTION OTHER THAN ONE INVOLVING AN ALLEGED VIOLATION OF 190
SECTION 2927.02 OF THE REVISED CODE.
(D) IN ANY CRIMINAL ACTION IN WHICH THE AFFIRMATIVE 193
DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION IS RAISED, THE 194
REGISTRAR OF MOTOR VEHICLES OR A DEPUTY REGISTRAR WHO ISSUED AN 195
IDENTIFICATION CARD UNDER SECTIONS 4507.50 TO 4507.52 OF THE 197
REVISED CODE SHALL BE PERMITTED TO SUBMIT CERTIFIED COPIES OF THE 198
RECORDS, IN THE REGISTRAR'S OR DEPUTY REGISTRAR'S POSSESSION, OF 199
THAT ISSUANCE IN LIEU OF THE TESTIMONY OF THE PERSONNEL OF THE 200
BUREAU OF MOTOR VEHICLES IN THE ACTION.
Sec. 4301.61. (A) AS USED IN THIS SECTION AND SECTION 202
6
4301.611 OF THE REVISED CODE: 203
(1) "CARD HOLDER" MEANS ANY PERSON WHO PRESENTS A DRIVER'S 205
OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD TO A 206
PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER FOR 207
EITHER OF THE PURPOSES LISTED IN DIVISION (A)(4)(a) OR (b) OF 209
THIS SECTION.
(2) "IDENTIFICATION CARD" MEANS AN IDENTIFICATION CARD 211
ISSUED UNDER SECTIONS 4507.50 TO 4507.52 OF THE REVISED CODE. 212
(3) "PERMIT HOLDER" MEANS THE HOLDER OF A PERMIT ISSUED 214
UNDER CHAPTER 4303. OF THE REVISED CODE. 216
(4) "TRANSACTION SCAN" MEANS THE PROCESS BY WHICH A PERMIT 218
HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER CHECKS, BY 219
MEANS OF A TRANSACTION SCAN DEVICE, THE VALIDITY OF A DRIVER'S OR 220
COMMERCIAL DRIVER'S LICENSE OR OF AN IDENTIFICATION CARD THAT IS 221
PRESENTED AS A CONDITION FOR DOING EITHER OF THE FOLLOWING: 222
(a) PURCHASING ANY BEER, INTOXICATING LIQUOR, OR 224
LOW-ALCOHOL BEVERAGE; 225
(b) GAINING ADMISSION TO A PREMISES THAT HAS BEEN ISSUED A 227
LIQUOR PERMIT AUTHORIZING THE SALE OF BEER OR INTOXICATING LIQUOR 229
FOR CONSUMPTION ON THE PREMISES WHERE SOLD, AND WHERE ADMISSION 231
IS RESTRICTED TO PERSONS TWENTY-ONE YEARS OF AGE OR OLDER. 232
(5) "TRANSACTION SCAN DEVICE" MEANS ANY COMMERCIAL DEVICE 234
OR COMBINATION OF DEVICES USED AT A POINT OF SALE OR ENTRY THAT 235
IS CAPABLE OF DECIPHERING IN AN ELECTRONICALLY READABLE FORMAT 236
THE INFORMATION ENCODED ON THE MAGNETIC STRIP OR BAR CODE OF A 237
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION 238
CARD.
(B)(1)(a) A PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A 241
PERMIT HOLDER MAY PERFORM A TRANSACTION SCAN BY MEANS OF A 242
TRANSACTION SCAN DEVICE TO CHECK THE VALIDITY OF A DRIVER'S OR 243
COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD PRESENTED BY A 244
CARD HOLDER FOR EITHER OF THE PURPOSES LISTED IN DIVISION 245
(A)(4)(a) OR (b) OF THIS SECTION. 246
(b) IF THE INFORMATION DECIPHERED BY THE TRANSACTION SCAN 248
7
PERFORMED UNDER DIVISION (B)(1)(a) OF THIS SECTION FAILS TO MATCH 251
THE INFORMATION PRINTED ON THE DRIVER'S OR COMMERCIAL DRIVER'S
LICENSE OR IDENTIFICATION CARD PRESENTED BY THE CARD HOLDER, OR 253
IF THE TRANSACTION SCAN INDICATES THAT THE INFORMATION SO PRINTED 254
IS FALSE OR FRAUDULENT, NEITHER THE PERMIT HOLDER NOR ANY AGENT 255
OR EMPLOYEE OF THE PERMIT HOLDER SHALL SELL ANY BEER, 256
INTOXICATING LIQUOR, OR LOW-ALCOHOL BEVERAGE TO THE CARD HOLDER.
(2) DIVISION (B)(1)(a) OF THIS SECTION DOES NOT PRECLUDE A 259
PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER FROM 260
USING A SCANNING DEVICE TO CHECK THE VALIDITY OF A DOCUMENT OTHER 262
THAN A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN 263
IDENTIFICATION CARD, IF THE DOCUMENT INCLUDES A BAR CODE OR
MAGNETIC STRIP THAT MAY BE SCANNED BY THE SCANNING DEVICE, AS A 264
CONDITION OF A SALE OF BEER, INTOXICATING LIQUOR, OR A 265
LOW-ALCOHOL BEVERAGE OR OF GRANTING ADMISSION TO A PREMISES AS 266
DESCRIBED IN DIVISION (A)(4) OF THIS SECTION. 267
(C) THE REGISTRAR OF MOTOR VEHICLES, WITH THE APPROVAL OF 269
THE LIQUOR CONTROL COMMISSION, SHALL ADOPT, AND MAY AMEND OR 270
RESCIND, RULES IN ACCORDANCE WITH CHAPTER 119. OF THE REVISED 271
CODE THAT DO BOTH OF THE FOLLOWING: 273
(1) GOVERN THE RECORDING AND MAINTENANCE OF INFORMATION 275
DESCRIBED IN DIVISIONS (D)(1)(a) AND (b) OF THIS SECTION AND 277
DIVISIONS (D)(1)(a) AND (b) OF SECTION 2927.021 OF THE REVISED 279
CODE;
(2) ENSURE QUALITY CONTROL IN THE USE OF TRANSACTION SCAN 281
DEVICES UNDER THIS SECTION AND SECTIONS 2927.021, 2927.022, AND 282
4301.611 OF THE REVISED CODE. 283
(D)(1) NO PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT 285
HOLDER SHALL ELECTRONICALLY OR MECHANICALLY RECORD OR MAINTAIN 286
ANY INFORMATION DERIVED FROM A TRANSACTION SCAN EXCEPT THE 288
FOLLOWING:
(a) THE NAME AND DATE OF BIRTH OF THE PERSON LISTED ON THE 290
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD 291
PRESENTED BY A CARD HOLDER; 292
8
(b) THE EXPIRATION DATE AND IDENTIFICATION NUMBER OF THE 294
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD 296
PRESENTED BY A CARD HOLDER. 297
(2) NO PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT 299
HOLDER SHALL USE THE INFORMATION THAT IS DERIVED FROM A 300
TRANSACTION SCAN OR THAT IS PERMITTED TO BE RECORDED AND 301
MAINTAINED BY DIVISION (D)(1) OF THIS SECTION EXCEPT FOR PURPOSES 302
OF SECTION 4301.611 OF THE REVISED CODE. 303
(3) NO PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT 305
HOLDER SHALL USE A TRANSACTION SCAN DEVICE FOR A PURPOSE OTHER 306
THAN A PURPOSE LISTED IN DIVISION (A)(4)(a) OR (b) OF THIS 308
SECTION.
(4) EXCEPT AS OTHERWISE PROVIDED IN DIVISION (D)(4) OF 310
THIS SECTION, NO PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT 311
HOLDER SHALL SELL OR OTHERWISE DISSEMINATE THE INFORMATION 312
DERIVED FROM A TRANSACTION SCAN TO ANY THIRD PARTY, INCLUDING, 313
BUT NOT LIMITED TO, SELLING OR OTHERWISE DISSEMINATING THAT 314
INFORMATION FOR ANY MARKETING, ADVERTISING, OR PROMOTIONAL 315
ACTIVITIES. A PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT 316
HOLDER MAY RELEASE THAT INFORMATION PURSUANT TO A COURT ORDER OR 317
AS SPECIFICALLY AUTHORIZED BY SECTION 4301.611 OR ANOTHER SECTION 318
OF THE REVISED CODE.
(E) WHOEVER VIOLATES DIVISION (B)(1)(b) OR (D) OF THIS 321
SECTION IS GUILTY OF ILLEGAL LIQUOR-RELATED TRANSACTION SCAN 322
ACTIVITY, AND THE COURT MAY IMPOSE UPON THE OFFENDER A CIVIL 323
PENALTY OF UP TO ONE THOUSAND DOLLARS FOR EACH VIOLATION. THE 324
CLERK OF THE COURT SHALL PAY EACH COLLECTED CIVIL PENALTY TO THE 325
COUNTY TREASURER FOR DEPOSIT INTO THE COUNTY TREASURY. 326
Sec. 4301.611. (A) A PERMIT HOLDER OR AN AGENT OR 328
EMPLOYEE OF A PERMIT HOLDER MAY NOT BE FOUND GUILTY OF A CHARGE 330
OF A VIOLATION OF THIS CHAPTER OR ANY RULE OF THE LIQUOR CONTROL 332
COMMISSION IN WHICH THE AGE OF A PURCHASER OF BEER, INTOXICATING 333
LIQUOR, OR LOW-ALCOHOL BEVERAGE IS AN ELEMENT OF THE ALLEGED 334
VIOLATION, IF THE PERMIT HOLDER, AGENT, OR EMPLOYEE RAISES AND
9
PROVES AS AN AFFIRMATIVE DEFENSE THAT ALL OF THE FOLLOWING 335
OCCURRED:
(1) THE CARD HOLDER ATTEMPTING TO MAKE A PURCHASE OF BEER, 337
INTOXICATING LIQUOR, OR LOW-ALCOHOL BEVERAGE PRESENTED A DRIVER'S 338
OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD. 340
(2) A TRANSACTION SCAN OF THE DRIVER'S OR COMMERCIAL 342
DRIVER'S LICENSE OR IDENTIFICATION CARD THAT THE CARD HOLDER 343
PRESENTED INDICATED THAT THE LICENSE OR CARD WAS VALID. 344
(3) THE BEER, INTOXICATING LIQUOR, OR LOW-ALCOHOL BEVERAGE 346
WAS SOLD TO THE CARD HOLDER IN REASONABLE RELIANCE UPON THE 347
IDENTIFICATION PRESENTED AND THE COMPLETED TRANSACTION SCAN. 348
(B) IN DETERMINING WHETHER A PERMIT HOLDER OR AN AGENT OR 350
EMPLOYEE OF A PERMIT HOLDER HAS PROVEN THE AFFIRMATIVE DEFENSE 351
PROVIDED BY DIVISION (A) OF THIS SECTION, THE COMMISSION OR THE 354
TRIER OF FACT IN A COURT OF RECORD SHALL CONSIDER ANY WRITTEN 355
POLICY THAT THE PERMIT HOLDER HAS ADOPTED AND IMPLEMENTED AND 356
THAT IS INTENDED TO PREVENT VIOLATIONS OF DIVISION (A)(1) OR (2) 358
OF SECTION 4301.22 AND OF SECTIONS 4301.63 TO 4301.636, 4301.69, 359
AND 4301.691 OF THE REVISED CODE. FOR PURPOSES OF DIVISION 361
(A)(3) OF THIS SECTION, THE COMMISSION OR TRIER OF FACT SHALL
CONSIDER THAT REASONABLE RELIANCE UPON THE IDENTIFICATION 362
PRESENTED AND THE COMPLETED TRANSACTION SCAN MAY REQUIRE A PERMIT 363
HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER TO EXERCISE 364
REASONABLE DILIGENCE TO DETERMINE, AND THAT THE USE OF A 365
TRANSACTION SCAN DEVICE DOES NOT EXCUSE A PERMIT HOLDER OR AN 367
AGENT OR EMPLOYEE OF A PERMIT HOLDER FROM EXERCISING REASONABLE 368
DILIGENCE TO DETERMINE, THE FOLLOWING: 369
(1) WHETHER A PERSON TO WHOM THE PERMIT HOLDER OR AGENT OR 371
EMPLOYEE OF A PERMIT HOLDER SELLS ANY BEER OR INTOXICATING LIQUOR 372
IS TWENTY-ONE YEARS OF AGE OR OLDER OR SELLS ANY LOW-ALCOHOL 373
BEVERAGE IS EIGHTEEN YEARS OF AGE OR OLDER; 374
(2) WHETHER THE DESCRIPTION AND PICTURE APPEARING ON THE 376
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD 377
PRESENTED BY A CARD HOLDER IS THAT OF THE CARD HOLDER. 378
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(C)(1) THE AFFIRMATIVE DEFENSE PROVIDED BY DIVISION (A) OF 381
THIS SECTION IS IN ADDITION TO THE DEFENSE PROVIDED BY SECTION 382
4301.639 OF THE REVISED CODE. 383
(2) THE DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION 385
DOES NOT APPLY IN ANY CIVIL ACTION OR IN ANY CRIMINAL ACTION 386
OTHER THAN ONE REFERRED TO IN DIVISION (A) OF THIS SECTION. 387
(D) IN ANY HEARING BEFORE THE COMMISSION AND IN ANY 389
CRIMINAL ACTION IN WHICH THE AFFIRMATIVE DEFENSE PROVIDED BY 390
DIVISION (A) OF THIS SECTION IS RAISED, THE REGISTRAR OF MOTOR 391
VEHICLES OR A DEPUTY REGISTRAR WHO ISSUED AN IDENTIFICATION CARD 392
UNDER SECTIONS 4507.50 TO 4507.52 OF THE REVISED CODE SHALL BE 395
PERMITTED TO SUBMIT CERTIFIED COPIES OF THE RECORDS, IN THE 397
REGISTRAR'S OR DEPUTY REGISTRAR'S POSSESSION, OF THAT ISSUANCE IN 398
LIEU OF THE TESTIMONY OF THE PERSONNEL OF THE BUREAU OF MOTOR 399
VEHICLES IN THE HEARING OR ACTION.
Sec. 4301.639. (A) No permit holder, his agent or 408
employee OF A PERMIT HOLDER, or any other person may be found 410
guilty of a violation of any section of this chapter or any rule 411
of the liquor control commission in which age is an element of 413
the offense, if the liquor control commission or any court of 414
record finds all of the following:
(A)(1) That the person buying, at the time of so doing, 416
exhibited to the permit holder, his THE agent or employee OF THE 418
PERMIT HOLDER, or the other person a driver's or commercial 420
driver's license or an identification card issued under sections 421
4507.50 to 4507.52 of the Revised Code showing that the person 422
buying was then at least twenty-one years of age if he THE PERSON 423
was buying beer as defined in section 4301.01 of the Revised Code 424
or intoxicating liquor or that he THE PERSON was then at least 425
eighteen years of age if he THE PERSON was buying any low-alcohol 426
beverage;
(B)(2) That the permit holder, his THE agent or employee 429
OF THE PERMIT HOLDER, or the other person made a bona fide effort 431
to ascertain the true age of the person buying by checking the 432
11
identification presented, at the time of the purchase, to 433
ascertain that the description on the identification compared 434
with the appearance of the buyer and that the identification 435
presented had not been altered in any way;
(C)(3) That the permit holder, his THE agent or employee 438
OF THE PERMIT HOLDER, or the other person had reason to believe 440
that the person buying was of legal age.
(B) In any hearing before the liquor control commission 442
and in any action or proceeding before a court of record in which 443
a defense is raised under DIVISION (A) OF this section, the 444
registrar of motor vehicles or his deputy REGISTRAR who issued an 446
identification card under sections 4507.50 to 4507.52 of the 448
Revised Code shall be permitted to submit certified copies of the 449
records, in his THE REGISTRAR'S OR DEPUTY'S possession, of such 450
THAT issuance in lieu of the testimony of the personnel of the 452
bureau of motor vehicles at such THE hearing, action, or 454
proceeding.
(C) THE DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION 456
IS IN ADDITION TO THE AFFIRMATIVE DEFENSE PROVIDED BY SECTION 457
4301.611 OF THE REVISED CODE.
Sec. 5733.50. (A) AS USED IN THIS SECTION, "TRANSACTION 459
SCAN DEVICE" HAS THE SAME MEANING AS IN SECTION 4301.61 OF THE 460
REVISED CODE. 461
(B) A NONREFUNDABLE CREDIT IS ALLOWED AGAINST THE TAX 463
IMPOSED BY SECTION 5733.06 OF THE REVISED CODE FOR A TAXPAYER 464
THAT, FOR TAXABLE YEAR 2000 OR THEREAFTER, PURCHASES OR LEASES A 465
TRANSACTION SCAN DEVICE THAT THE TAXPAYER LOCATES AND USES IN 466
THIS STATE FOR ANY OF THE PURPOSES DESCRIBED IN SECTION 2927.021, 467
2927.022, 4301.61, OR 4301.611 OF THE REVISED CODE. THE AMOUNT 469
OF THE CREDIT EQUALS THE AMOUNT PAID BY THE TAXPAYER DURING THE 470
TAXABLE YEAR TO PURCHASE OR LEASE A TRANSACTION SCAN DEVICE, NOT 472
TO EXCEED THREE HUNDRED DOLLARS FOR EACH DEVICE. THE CREDIT MAY 473
BE CLAIMED ONLY FOR THE TAXABLE YEAR IN WHICH A TRANSACTION SCAN 474
DEVICE IS PURCHASED OR FIRST LEASED. A TAXPAYER SHALL CLAIM THE 475
12
CREDIT IN THE ORDER REQUIRED BY SECTION 5733.98 OF THE REVISED 477
CODE.
(C) THE TAX COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH 479
ANY INFORMATION NECESSARY TO SUPPORT A CLAIM FOR CREDIT UNDER 480
THIS SECTION, AND NO CREDIT SHALL BE ALLOWED UNLESS THAT 481
INFORMATION IS PROVIDED. 482
Sec. 5733.98. (A) To provide a uniform procedure for 491
calculating the amount of tax imposed by section 5733.06 of the 492
Revised Code that is due under this chapter, a taxpayer shall 494
claim any credits to which it is entitled in the following order,
except as otherwise provided in section 5733.058 of the Revised 495
Code:
(1) The credit for taxes paid by a qualifying pass-through 497
entity allowed under section 5733.0611 of the Revised Code; 498
(2) The credit for qualifying affiliated groups under 500
section 5733.068 of the Revised Code; 501
(3) The subsidiary corporation credit under section 503
5733.067 of the Revised Code; 504
(4) The savings and loan assessment credit under section 506
5733.063 of the Revised Code; 507
(5) The credit for recycling and litter prevention 509
donations under section 5733.064 of the Revised Code; 511
(6) The credit for employers that enter into agreements 514
with child day-care centers under section 5733.36 of the Revised 515
Code;
(7) The credit for employers that reimburse employee child 517
day-care expenses under section 5733.38 of the Revised Code; 519
(8) THE CREDIT FOR TRANSACTION SCAN DEVICES UNDER SECTION 521
5733.50 OF THE REVISED CODE;
(9) The credit for maintaining railroad active grade 523
crossing warning devices under section 5733.43 of the Revised 525
Code;
(9)(10) The credit for manufacturing investments under 527
section 5733.061 of the Revised Code; 529
13
(10)(11) The credit for purchases of new manufacturing 531
machinery and equipment under section 5733.31 or section 5733.311 532
of the Revised Code; 533
(11)(12) The second credit for purchases of new 535
manufacturing machinery and equipment under section 5733.33 of 537
the Revised Code;
(12)(13) The job training credit under section 5733.42 of 539
the Revised Code; 541
(13)(14) The credit for qualified research expenses under 543
section 5733.351 of the Revised Code; 545
(14)(15) The enterprise zone credit under section 5709.66 547
of the Revised Code; 548
(15)(16) The credit for the eligible costs associated with 550
a voluntary action under section 5733.34 of the Revised Code; 552
(16)(17) The credit for employers that establish on-site 554
child day-care under section 5733.37 of the Revised Code; 556
(17)(18) The credit for purchases of qualifying grape 558
production property under section 5733.32 of the Revised Code; 559
(18)(19) The export sales credit under section 5733.069 of 561
the Revised Code; 562
(19)(20) The credit for research and development and 564
technology transfer investors under section 5733.35 of the 565
Revised Code;
(20)(21) The enterprise zone credits under section 5709.65 567
of the Revised Code; 568
(21)(22) The credit for using Ohio coal under section 570
5733.39 of the Revised Code; 572
(19)(23) The refundable jobs creation credit under section 574
5733.0610 of the Revised Code. 575
(B) For any credit except the refundable jobs creation 577
credit, the amount of the credit for a tax year shall not exceed 578
the tax due after allowing for any other credit that precedes it 579
in the order required under this section. Any excess amount of a 580
particular credit may be carried forward if authorized under the 581
14
section creating that credit. 582
Sec. 5747.38. (A) AS USED IN THIS SECTION, "TRANSACTION 584
SCAN DEVICE" HAS THE SAME MEANING AS IN SECTION 4301.61 OF THE 585
REVISED CODE. 586
(B) A NONREFUNDABLE CREDIT IS ALLOWED AGAINST THE TAX 588
IMPOSED BY SECTION 5747.02 OF THE REVISED CODE FOR A TAXPAYER 589
THAT, FOR TAXABLE YEAR 2000 OR THEREAFTER, PURCHASES OR LEASES A 590
TRANSACTION SCAN DEVICE THAT THE TAXPAYER LOCATES AND USES IN 591
THIS STATE FOR ANY OF THE PURPOSES DESCRIBED IN SECTION 2927.021, 592
2927.022, 4301.61, OR 4301.611 OF THE REVISED CODE. THE AMOUNT 594
OF THE CREDIT EQUALS THE AMOUNT PAID BY THE TAXPAYER DURING THE 595
TAXABLE YEAR TO PURCHASE OR LEASE A TRANSACTION SCAN DEVICE, NOT 597
TO EXCEED THREE HUNDRED DOLLARS FOR EACH DEVICE. THE CREDIT MAY 598
BE CLAIMED ONLY FOR THE TAXABLE YEAR IN WHICH A TRANSACTION SCAN 599
DEVICE IS PURCHASED OR FIRST LEASED. A TAXPAYER SHALL CLAIM THE 600
CREDIT IN THE ORDER REQUIRED BY SECTION 5747.98 OF THE REVISED 602
CODE.
(C) THE TAX COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH 604
ANY INFORMATION NECESSARY TO SUPPORT A CLAIM FOR CREDIT UNDER 605
THIS SECTION, AND NO CREDIT SHALL BE ALLOWED UNLESS THAT 606
INFORMATION IS PROVIDED. 607
Sec. 5747.98. (A) To provide a uniform procedure for 616
calculating the amount of tax due under section 5747.02 of the 617
Revised Code, a taxpayer shall claim any credits to which the 618
taxpayer is entitled in the following order: 620
(1) The retirement income credit under division (B) of 622
section 5747.055 of the Revised Code; 623
(2) The senior citizen credit under division (C) of 625
section 5747.05 of the Revised Code; 626
(3) The lump sum distribution credit under division (D) of 628
section 5747.05 of the Revised Code; 629
(4) The dependent care credit under section 5747.054 of 631
the Revised Code; 632
(5) The lump sum retirement income credit under division 634
15
(C) of section 5747.055 of the Revised Code; 635
(6) The lump sum retirement income credit under division 637
(D) of section 5747.055 of the Revised Code; 638
(7) The lump sum retirement income credit under division 640
(E) of section 5747.055 of the Revised Code; 641
(8) The credit for displaced workers who pay for job 643
training under section 5747.27 of the Revised Code; 644
(9) The campaign contribution credit under section 5747.29 647
of the Revised Code; 649
(10) The twenty-dollar personal exemption credit under 651
section 5747.022 of the Revised Code; 652
(11) The joint filing credit under division (G) of section 655
5747.05 of the Revised Code;
(12) The nonresident credit under division (A) of section 658
5747.05 of the Revised Code;
(13) The credit for a resident's out-of-state income under 661
division (B) of section 5747.05 of the Revised Code;
(14) The credit for employers that enter into agreements 664
with child day-care centers under section 5747.34 of the Revised 665
Code;
(15) The credit for employers that reimburse employee 667
child day-care expenses under section 5747.36 of the Revised 669
Code;
(16) The credit for adoption of a minor child under 671
section 5747.37 of the Revised Code; 672
(17) THE CREDIT FOR TRANSACTION SCAN DEVICES UNDER SECTION 674
5747.38 OF THE REVISED CODE;
(18) The credit for manufacturing investments under 676
section 5747.051 of the Revised Code; 677
(18)(19) The credit for purchases of new manufacturing 679
machinery and equipment under section 5747.26 or section 5747.261 681
of the Revised Code;
(19)(20) The second credit for purchases of new 683
manufacturing machinery and equipment and the credit for using 685
16
Ohio coal under section 5747.31 of the Revised Code; 686
(20)(21) The enterprise zone credit under section 5709.66 688
of the Revised Code; 689
(21)(22) The credit for the eligible costs associated with 691
a voluntary action under section 5747.32 of the Revised Code; 693
(22)(23) The credit for employers that establish on-site 696
child day-care centers under section 5747.35 of the Revised Code; 697
(23)(24) The credit for purchases of qualifying grape 699
production property under section 5747.28 of the Revised Code; 700
(24)(25) The export sales credit under section 5747.057 of 702
the Revised Code; 703
(25)(26) The credit for research and development and 705
technology transfer investors under section 5747.33 of the 706
Revised Code;
(26)(27) The enterprise zone credits under section 5709.65 709
of the Revised Code;
(27)(28) The refundable jobs creation credit under section 712
5747.058 of the Revised Code;
(28)(29) The refundable credit for taxes paid by a 714
qualifying entity granted under section 5747.059 of the Revised 715
Code;
(29)(30) The refundable credits for taxes paid by a 717
qualifying pass-through entity granted under division (J) of 720
section 5747.08 of the Revised Code.
(B) For any credit, except the refundable credits 722
enumerated in divisions (A)(27), (28), and (29), AND (30) of this 724
section and the credit granted under division (I) of section 726
5747.08 of the Revised Code, the amount of the credit for a 728
taxable year shall not exceed the tax due after allowing for any 729
other credit that precedes it in the order required under this 730
section. Any excess amount of a particular credit may be carried 731
forward if authorized under the section creating that credit. 732
Nothing in this chapter shall be construed to allow a taxpayer to 733
claim, directly or indirectly, a credit more than once for a 734
17
taxable year.
Section 2. That existing sections 4301.639, 5733.98, and 736
5747.98 of the Revised Code are hereby repealed. 737
Section 3. Section 5733.98 of the Revised Code is 739
presented in this act as a composite of the section as amended by 740
both Am. Sub. H.B. 283 and Am. Sub. S.B. 3 of the 123rd General 741
Assembly, with the new language of neither of the acts shown in 742
capital letters. Section 5747.98 of the Revised Code is
presented in this act as a composite of the section as amended by 744
both Am. Sub. S.B. 3 and Am. S.B. 4 of the 123rd General 745
Assembly, with the new language of neither of the acts shown in 746
capital letters. This is in recognition of the principle stated 747
in division (B) of section 1.52 of the Revised Code that such 748
amendments are to be harmonized where not substantively 749
irreconcilable and constitutes a legislative finding that such 750
are the resulting versions in effect prior to the effective date 751
of this act.