As Passed by the Senate 1
123rd General Assembly 4
Regular Session S. B. No. 200 5
1999-2000 6
SENATORS ARMBRUSTER-DRAKE-SPADA-WACHTMANN-OELSLAGER-BRADY- 8
LATELL-GARDNER-DiDONATO-WATTS-HAGAN-MUMPER 9
_________________________________________________________________ 10
A B I L L
To amend sections 4301.639, 5733.98, and 5747.98 and 12
to enact sections 2927.021, 2927.022, 4301.61, 13
4301.611, 5733.50, and 5747.38 of the Revised 14
Code to grant liquor permit holders and sellers 15
of tobacco products, and their agents and
employees, an affirmative defense against a 17
charge of selling cigarettes, other tobacco
products, beer, intoxicating liquor, or 18
low-alcohol beverages to an underage person if a 19
transaction scan of the purchaser's driver's or
commercial driver's license or Ohio 21
identification card indicates it is valid; to
restrict the use of the information obtained 22
through a transaction scan; to require the 23
Registrar of Motor Vehicles to adopt rules
relating to the use of transaction scan devices; 24
and to grant a credit against the corporate 25
franchise or personal income tax for the purchase 26
or lease of a transaction scan device.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 28
Section 1. That sections 4301.639, 5733.98, and 5747.98 be 30
amended and sections 2927.021, 2927.022, 4301.61, 4301.611, 31
5733.50, and 5747.38 of the Revised Code be enacted to read as 32
follows:
Sec. 2927.021. (A) AS USED IN THIS SECTION AND SECTION 34
2
2927.022 OF THE REVISED CODE: 35
(1) "CARD HOLDER" MEANS ANY PERSON WHO PRESENTS A DRIVER'S 37
OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD TO A 38
SELLER OR AN AGENT OR EMPLOYEE OF A SELLER AS A CONDITION FOR 39
PURCHASING, RECEIVING A GIFT OF, OR OTHERWISE BEING DISTRIBUTED 40
CIGARETTES OR OTHER TOBACCO PRODUCTS FROM THE SELLER, AGENT, OR 41
EMPLOYEE.
(2) "IDENTIFICATION CARD" MEANS AN IDENTIFICATION CARD 43
ISSUED UNDER SECTIONS 4507.50 TO 4507.52 OF THE REVISED CODE. 44
(3) "SELLER" MEANS A SELLER OF CIGARETTES OR OTHER TOBACCO 46
PRODUCTS AND INCLUDES ANY PERSON WHOSE GIFT OF OR OTHER 47
DISTRIBUTION OF CIGARETTES OR OTHER TOBACCO PRODUCTS IS SUBJECT 48
TO THE PROHIBITIONS OF SECTION 2927.02 OF THE REVISED CODE. 49
(4) "TRANSACTION SCAN" MEANS THE PROCESS BY WHICH A SELLER 51
OR AN AGENT OR EMPLOYEE OF A SELLER CHECKS, BY MEANS OF A 52
TRANSACTION SCAN DEVICE, THE VALIDITY OF A DRIVER'S OR COMMERCIAL 53
DRIVER'S LICENSE OR OF AN IDENTIFICATION CARD THAT IS PRESENTED 54
AS A CONDITION FOR PURCHASING, RECEIVING A GIFT OF, OR OTHERWISE 55
BEING DISTRIBUTED CIGARETTES OR OTHER TOBACCO PRODUCTS. 56
(5) "TRANSACTION SCAN DEVICE" MEANS ANY COMMERCIAL DEVICE 58
OR COMBINATION OF DEVICES USED AT A POINT OF SALE OR ENTRY THAT 59
IS CAPABLE OF DECIPHERING IN AN ELECTRONICALLY READABLE FORMAT 60
THE INFORMATION ENCODED ON THE MAGNETIC STRIP OR BAR CODE OF A 61
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION 62
CARD.
(B)(1)(a) A SELLER OR AN AGENT OR EMPLOYEE OF A SELLER MAY 65
PERFORM A TRANSACTION SCAN BY MEANS OF A TRANSACTION SCAN DEVICE 66
TO CHECK THE VALIDITY OF A DRIVER'S OR COMMERCIAL DRIVER'S 67
LICENSE OR IDENTIFICATION CARD PRESENTED BY A CARD HOLDER AS A 68
CONDITION FOR SELLING, GIVING AWAY, OR OTHERWISE DISTRIBUTING 69
CIGARETTES OR OTHER TOBACCO PRODUCTS TO THE CARD HOLDER. 71
(b) IF THE INFORMATION DECIPHERED BY THE TRANSACTION SCAN 73
PERFORMED UNDER DIVISION (B)(1)(a) OF THIS SECTION FAILS TO MATCH 76
THE INFORMATION PRINTED ON THE DRIVER'S OR COMMERCIAL DRIVER'S
3
LICENSE OR IDENTIFICATION CARD PRESENTED BY THE CARD HOLDER, OR 78
IF THE TRANSACTION SCAN INDICATES THAT THE INFORMATION SO PRINTED 79
IS FALSE OR FRAUDULENT, NEITHER THE SELLER NOR ANY AGENT OR 80
EMPLOYEE OF THE SELLER SHALL SELL, GIVE AWAY, OR OTHERWISE
DISTRIBUTE ANY CIGARETTES OR OTHER TOBACCO PRODUCTS TO THE CARD 82
HOLDER.
(2) DIVISION (B)(1)(a) OF THIS SECTION DOES NOT PRECLUDE A 85
SELLER OR AN AGENT OR EMPLOYEE OF A SELLER FROM USING A SCANNING 87
DEVICE TO CHECK THE VALIDITY OF A DOCUMENT OTHER THAN A DRIVER'S 88
OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD, IF THE 89
DOCUMENT INCLUDES A BAR CODE OR MAGNETIC STRIP THAT MAY BE 90
SCANNED BY THE SCANNING DEVICE, AS A CONDITION FOR SELLING, 91
GIVING AWAY, OR OTHERWISE DISTRIBUTING CIGARETTES OR OTHER
TOBACCO PRODUCTS TO THE PERSON PRESENTING THE DOCUMENT. 92
(C) THE RULES THAT THE REGISTRAR OF MOTOR VEHICLES ADOPTS 94
UNDER DIVISION (C) OF SECTION 4301.61 OF THE REVISED CODE APPLY 96
TO THE USE OF TRANSACTION SCAN DEVICES FOR PURPOSES OF THIS 97
SECTION AND SECTION 2927.022 OF THE REVISED CODE. 99
(D)(1) NO SELLER OR AGENT OR EMPLOYEE OF A SELLER SHALL 101
ELECTRONICALLY OR MECHANICALLY RECORD OR MAINTAIN ANY INFORMATION 102
DERIVED FROM A TRANSACTION SCAN EXCEPT THE FOLLOWING: 104
(a) THE NAME AND DATE OF BIRTH OF THE PERSON LISTED ON THE 106
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD 107
PRESENTED BY A CARD HOLDER; 108
(b) THE EXPIRATION DATE AND IDENTIFICATION NUMBER OF THE 110
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD 111
PRESENTED BY A CARD HOLDER. 112
(2) NO SELLER OR AGENT OR EMPLOYEE OF A SELLER SHALL USE 114
THE INFORMATION THAT IS DERIVED FROM A TRANSACTION SCAN OR THAT 115
IS PERMITTED TO BE RECORDED AND MAINTAINED UNDER DIVISION (D)(1) 116
OF THIS SECTION EXCEPT FOR PURPOSES OF SECTION 2927.022 OF THE 117
REVISED CODE. 118
(3) NO SELLER OR AGENT OR EMPLOYEE OF A SELLER SHALL USE A 120
TRANSACTION SCAN DEVICE FOR A PURPOSE OTHER THAN THE PURPOSE 121
4
SPECIFIED IN DIVISION (B)(1)(a) OF THIS SECTION. 122
(4) EXCEPT AS OTHERWISE PROVIDED IN DIVISION (D)(4) OF 124
THIS SECTION, NO SELLER OR AGENT OR EMPLOYEE OF A SELLER SHALL 125
SELL OR OTHERWISE DISSEMINATE THE INFORMATION DERIVED FROM A 126
TRANSACTION SCAN TO ANY THIRD PARTY, INCLUDING, BUT NOT LIMITED 127
TO, SELLING OR OTHERWISE DISSEMINATING THAT INFORMATION FOR ANY 128
MARKETING, ADVERTISING, OR PROMOTIONAL ACTIVITIES. A SELLER OR 129
AGENT OR EMPLOYEE OF A SELLER MAY RELEASE THAT INFORMATION 130
PURSUANT TO A COURT ORDER OR AS SPECIFICALLY AUTHORIZED BY 131
SECTION 2927.022 OR ANOTHER SECTION OF THE REVISED CODE.
(E) WHOEVER VIOLATES DIVISION (B)(1)(b) OR (D) OF THIS 134
SECTION IS GUILTY OF ENGAGING IN ILLEGAL TOBACCO-RELATED 135
TRANSACTION SCAN ACTIVITY, AND THE COURT MAY IMPOSE UPON THE 136
OFFENDER A CIVIL PENALTY OF UP TO ONE THOUSAND DOLLARS FOR EACH 137
VIOLATION. THE CLERK OF THE COURT SHALL PAY EACH COLLECTED CIVIL 138
PENALTY TO THE COUNTY TREASURER FOR DEPOSIT INTO THE COUNTY
TREASURY. 139
Sec. 2927.022. (A) A SELLER OR AN AGENT OR EMPLOYEE OF A 141
SELLER MAY NOT BE FOUND GUILTY OF A CHARGE OF A VIOLATION OF 143
SECTION 2927.02 OF THE REVISED CODE IN WHICH THE AGE OF THE 146
PURCHASER OR OTHER RECIPIENT OF CIGARETTES OR OTHER TOBACCO 147
PRODUCTS IS AN ELEMENT OF THE ALLEGED VIOLATION, IF THE SELLER,
AGENT, OR EMPLOYEE RAISES AND PROVES AS AN AFFIRMATIVE DEFENSE 148
THAT ALL OF THE FOLLOWING OCCURRED: 149
(1) A CARD HOLDER ATTEMPTING TO MAKE A PURCHASE OF, 151
RECEIVE A GIFT OF, OR OTHERWISE BE DISTRIBUTED CIGARETTES OR 153
OTHER TOBACCO PRODUCTS PRESENTED A DRIVER'S OR COMMERCIAL
DRIVER'S LICENSE OR AN IDENTIFICATION CARD. 154
(2) A TRANSACTION SCAN OF THE DRIVER'S OR COMMERCIAL 156
DRIVER'S LICENSE OR IDENTIFICATION CARD THAT THE CARD HOLDER 157
PRESENTED INDICATED THAT THE LICENSE OR CARD WAS VALID. 158
(3) THE CIGARETTES OR OTHER TOBACCO PRODUCTS WERE SOLD, 160
GIVEN AWAY, OR OTHERWISE DISTRIBUTED TO THE CARD HOLDER IN 161
REASONABLE RELIANCE UPON THE IDENTIFICATION PRESENTED AND THE 163
5
COMPLETED TRANSACTION SCAN.
(B) IN DETERMINING WHETHER A SELLER OR AN AGENT OR 165
EMPLOYEE OF A SELLER HAS PROVEN THE AFFIRMATIVE DEFENSE PROVIDED 166
BY DIVISION (A) OF THIS SECTION, THE TRIER OF FACT IN THE ACTION 168
FOR THE ALLEGED VIOLATION OF SECTION 2927.02 OF THE REVISED CODE 169
SHALL CONSIDER ANY WRITTEN POLICY THAT THE SELLER HAS ADOPTED AND 170
IMPLEMENTED AND THAT IS INTENDED TO PREVENT VIOLATIONS OF SECTION 171
2927.02 OF THE REVISED CODE. FOR PURPOSES OF DIVISION (A)(3) OF 172
THIS SECTION, THE TRIER OF FACT SHALL CONSIDER THAT REASONABLE 173
RELIANCE UPON THE IDENTIFICATION PRESENTED AND THE COMPLETED 174
TRANSACTION SCAN MAY REQUIRE A SELLER OR AN AGENT OR EMPLOYEE OF
A SELLER TO EXERCISE REASONABLE DILIGENCE TO DETERMINE, AND THAT 175
THE USE OF A TRANSACTION SCAN DEVICE DOES NOT EXCUSE A SELLER OR 176
AN AGENT OR EMPLOYEE OF A SELLER FROM EXERCISING REASONABLE 177
DILIGENCE TO DETERMINE, THE FOLLOWING:
(1) WHETHER A PERSON TO WHOM THE SELLER OR AGENT OR 179
EMPLOYEE OF A SELLER SELLS, GIVES AWAY, OR OTHERWISE DISTRIBUTES 180
CIGARETTES OR OTHER TOBACCO PRODUCTS IS EIGHTEEN YEARS OF AGE OR 182
OLDER;
(2) WHETHER THE DESCRIPTION AND PICTURE APPEARING ON THE 184
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD 185
PRESENTED BY A CARD HOLDER IS THAT OF THE CARD HOLDER. 186
(C) THE AFFIRMATIVE DEFENSE PROVIDED BY DIVISION (A) OF 188
THIS SECTION DOES NOT APPLY IN ANY CIVIL ACTION OR IN ANY 190
CRIMINAL ACTION OTHER THAN ONE INVOLVING AN ALLEGED VIOLATION OF 191
SECTION 2927.02 OF THE REVISED CODE.
(D) IN ANY CRIMINAL ACTION IN WHICH THE AFFIRMATIVE 194
DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION IS RAISED, THE 195
REGISTRAR OF MOTOR VEHICLES OR A DEPUTY REGISTRAR WHO ISSUED AN 196
IDENTIFICATION CARD UNDER SECTIONS 4507.50 TO 4507.52 OF THE 198
REVISED CODE SHALL BE PERMITTED TO SUBMIT CERTIFIED COPIES OF THE 199
RECORDS, IN THE REGISTRAR'S OR DEPUTY REGISTRAR'S POSSESSION, OF 200
THAT ISSUANCE IN LIEU OF THE TESTIMONY OF THE PERSONNEL OF THE 201
BUREAU OF MOTOR VEHICLES IN THE ACTION.
6
Sec. 4301.61. (A) AS USED IN THIS SECTION AND SECTION 203
4301.611 OF THE REVISED CODE: 204
(1) "CARD HOLDER" MEANS ANY PERSON WHO PRESENTS A DRIVER'S 206
OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD TO A 207
PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER FOR 208
EITHER OF THE PURPOSES LISTED IN DIVISION (A)(4)(a) OR (b) OF 210
THIS SECTION.
(2) "IDENTIFICATION CARD" MEANS AN IDENTIFICATION CARD 212
ISSUED UNDER SECTIONS 4507.50 TO 4507.52 OF THE REVISED CODE. 213
(3) "PERMIT HOLDER" MEANS THE HOLDER OF A PERMIT ISSUED 215
UNDER CHAPTER 4303. OF THE REVISED CODE. 217
(4) "TRANSACTION SCAN" MEANS THE PROCESS BY WHICH A PERMIT 219
HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER CHECKS, BY 220
MEANS OF A TRANSACTION SCAN DEVICE, THE VALIDITY OF A DRIVER'S OR 221
COMMERCIAL DRIVER'S LICENSE OR OF AN IDENTIFICATION CARD THAT IS 222
PRESENTED AS A CONDITION FOR DOING EITHER OF THE FOLLOWING: 223
(a) PURCHASING ANY BEER, INTOXICATING LIQUOR, OR 225
LOW-ALCOHOL BEVERAGE; 226
(b) GAINING ADMISSION TO A PREMISES THAT HAS BEEN ISSUED A 228
LIQUOR PERMIT AUTHORIZING THE SALE OF BEER OR INTOXICATING LIQUOR 230
FOR CONSUMPTION ON THE PREMISES WHERE SOLD, AND WHERE ADMISSION 232
IS RESTRICTED TO PERSONS TWENTY-ONE YEARS OF AGE OR OLDER. 233
(5) "TRANSACTION SCAN DEVICE" MEANS ANY COMMERCIAL DEVICE 235
OR COMBINATION OF DEVICES USED AT A POINT OF SALE OR ENTRY THAT 236
IS CAPABLE OF DECIPHERING IN AN ELECTRONICALLY READABLE FORMAT 237
THE INFORMATION ENCODED ON THE MAGNETIC STRIP OR BAR CODE OF A 238
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION 239
CARD.
(B)(1)(a) A PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A 242
PERMIT HOLDER MAY PERFORM A TRANSACTION SCAN BY MEANS OF A 243
TRANSACTION SCAN DEVICE TO CHECK THE VALIDITY OF A DRIVER'S OR 244
COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD PRESENTED BY A 245
CARD HOLDER FOR EITHER OF THE PURPOSES LISTED IN DIVISION 246
(A)(4)(a) OR (b) OF THIS SECTION. 247
7
(b) IF THE INFORMATION DECIPHERED BY THE TRANSACTION SCAN 249
PERFORMED UNDER DIVISION (B)(1)(a) OF THIS SECTION FAILS TO MATCH 252
THE INFORMATION PRINTED ON THE DRIVER'S OR COMMERCIAL DRIVER'S
LICENSE OR IDENTIFICATION CARD PRESENTED BY THE CARD HOLDER, OR 254
IF THE TRANSACTION SCAN INDICATES THAT THE INFORMATION SO PRINTED 255
IS FALSE OR FRAUDULENT, NEITHER THE PERMIT HOLDER NOR ANY AGENT 256
OR EMPLOYEE OF THE PERMIT HOLDER SHALL SELL ANY BEER, 257
INTOXICATING LIQUOR, OR LOW-ALCOHOL BEVERAGE TO THE CARD HOLDER.
(2) DIVISION (B)(1)(a) OF THIS SECTION DOES NOT PRECLUDE A 260
PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER FROM 261
USING A SCANNING DEVICE TO CHECK THE VALIDITY OF A DOCUMENT OTHER 263
THAN A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN 264
IDENTIFICATION CARD, IF THE DOCUMENT INCLUDES A BAR CODE OR
MAGNETIC STRIP THAT MAY BE SCANNED BY THE SCANNING DEVICE, AS A 265
CONDITION OF A SALE OF BEER, INTOXICATING LIQUOR, OR A 266
LOW-ALCOHOL BEVERAGE OR OF GRANTING ADMISSION TO A PREMISES AS 267
DESCRIBED IN DIVISION (A)(4) OF THIS SECTION. 268
(C) THE REGISTRAR OF MOTOR VEHICLES, WITH THE APPROVAL OF 270
THE LIQUOR CONTROL COMMISSION, SHALL ADOPT, AND MAY AMEND OR 271
RESCIND, RULES IN ACCORDANCE WITH CHAPTER 119. OF THE REVISED 272
CODE THAT DO BOTH OF THE FOLLOWING: 274
(1) GOVERN THE RECORDING AND MAINTENANCE OF INFORMATION 276
DESCRIBED IN DIVISIONS (D)(1)(a) AND (b) OF THIS SECTION AND 278
DIVISIONS (D)(1)(a) AND (b) OF SECTION 2927.021 OF THE REVISED 280
CODE;
(2) ENSURE QUALITY CONTROL IN THE USE OF TRANSACTION SCAN 282
DEVICES UNDER THIS SECTION AND SECTIONS 2927.021, 2927.022, AND 283
4301.611 OF THE REVISED CODE. 284
(D)(1) NO PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT 286
HOLDER SHALL ELECTRONICALLY OR MECHANICALLY RECORD OR MAINTAIN 287
ANY INFORMATION DERIVED FROM A TRANSACTION SCAN EXCEPT THE 289
FOLLOWING:
(a) THE NAME AND DATE OF BIRTH OF THE PERSON LISTED ON THE 291
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD 292
8
PRESENTED BY A CARD HOLDER; 293
(b) THE EXPIRATION DATE AND IDENTIFICATION NUMBER OF THE 295
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD 297
PRESENTED BY A CARD HOLDER. 298
(2) NO PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT 300
HOLDER SHALL USE THE INFORMATION THAT IS DERIVED FROM A 301
TRANSACTION SCAN OR THAT IS PERMITTED TO BE RECORDED AND 302
MAINTAINED BY DIVISION (D)(1) OF THIS SECTION EXCEPT FOR PURPOSES 303
OF SECTION 4301.611 OF THE REVISED CODE. 304
(3) NO PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT 306
HOLDER SHALL USE A TRANSACTION SCAN DEVICE FOR A PURPOSE OTHER 307
THAN A PURPOSE LISTED IN DIVISION (A)(4)(a) OR (b) OF THIS 309
SECTION.
(4) EXCEPT AS OTHERWISE PROVIDED IN DIVISION (D)(4) OF 311
THIS SECTION, NO PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT 312
HOLDER SHALL SELL OR OTHERWISE DISSEMINATE THE INFORMATION 313
DERIVED FROM A TRANSACTION SCAN TO ANY THIRD PARTY, INCLUDING, 314
BUT NOT LIMITED TO, SELLING OR OTHERWISE DISSEMINATING THAT 315
INFORMATION FOR ANY MARKETING, ADVERTISING, OR PROMOTIONAL 316
ACTIVITIES. A PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT 317
HOLDER MAY RELEASE THAT INFORMATION PURSUANT TO A COURT ORDER OR 318
AS SPECIFICALLY AUTHORIZED BY SECTION 4301.611 OR ANOTHER SECTION 319
OF THE REVISED CODE.
(E) WHOEVER VIOLATES DIVISION (B)(1)(b) OR (D) OF THIS 322
SECTION IS GUILTY OF ILLEGAL LIQUOR-RELATED TRANSACTION SCAN 323
ACTIVITY, AND THE COURT MAY IMPOSE UPON THE OFFENDER A CIVIL 324
PENALTY OF UP TO ONE THOUSAND DOLLARS FOR EACH VIOLATION. THE 325
CLERK OF THE COURT SHALL PAY EACH COLLECTED CIVIL PENALTY TO THE 326
COUNTY TREASURER FOR DEPOSIT INTO THE COUNTY TREASURY. 327
Sec. 4301.611. (A) A PERMIT HOLDER OR AN AGENT OR 329
EMPLOYEE OF A PERMIT HOLDER MAY NOT BE FOUND GUILTY OF A CHARGE 331
OF A VIOLATION OF THIS CHAPTER OR ANY RULE OF THE LIQUOR CONTROL 333
COMMISSION IN WHICH THE AGE OF A PURCHASER OF BEER, INTOXICATING 334
LIQUOR, OR LOW-ALCOHOL BEVERAGE IS AN ELEMENT OF THE ALLEGED 335
9
VIOLATION, IF THE PERMIT HOLDER, AGENT, OR EMPLOYEE RAISES AND
PROVES AS AN AFFIRMATIVE DEFENSE THAT ALL OF THE FOLLOWING 336
OCCURRED:
(1) THE CARD HOLDER ATTEMPTING TO MAKE A PURCHASE OF BEER, 338
INTOXICATING LIQUOR, OR LOW-ALCOHOL BEVERAGE PRESENTED A DRIVER'S 339
OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD. 341
(2) A TRANSACTION SCAN OF THE DRIVER'S OR COMMERCIAL 343
DRIVER'S LICENSE OR IDENTIFICATION CARD THAT THE CARD HOLDER 344
PRESENTED INDICATED THAT THE LICENSE OR CARD WAS VALID. 345
(3) THE BEER, INTOXICATING LIQUOR, OR LOW-ALCOHOL BEVERAGE 347
WAS SOLD TO THE CARD HOLDER IN REASONABLE RELIANCE UPON THE 348
IDENTIFICATION PRESENTED AND THE COMPLETED TRANSACTION SCAN. 349
(B) IN DETERMINING WHETHER A PERMIT HOLDER OR AN AGENT OR 351
EMPLOYEE OF A PERMIT HOLDER HAS PROVEN THE AFFIRMATIVE DEFENSE 352
PROVIDED BY DIVISION (A) OF THIS SECTION, THE COMMISSION OR THE 355
TRIER OF FACT IN A COURT OF RECORD SHALL CONSIDER ANY WRITTEN 356
POLICY THAT THE PERMIT HOLDER HAS ADOPTED AND IMPLEMENTED AND 357
THAT IS INTENDED TO PREVENT VIOLATIONS OF DIVISION (A)(1) OR (2) 359
OF SECTION 4301.22 AND OF SECTIONS 4301.63 TO 4301.636, 4301.69, 360
AND 4301.691 OF THE REVISED CODE. FOR PURPOSES OF DIVISION 362
(A)(3) OF THIS SECTION, THE COMMISSION OR TRIER OF FACT SHALL
CONSIDER THAT REASONABLE RELIANCE UPON THE IDENTIFICATION 363
PRESENTED AND THE COMPLETED TRANSACTION SCAN MAY REQUIRE A PERMIT 364
HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER TO EXERCISE 365
REASONABLE DILIGENCE TO DETERMINE, AND THAT THE USE OF A 366
TRANSACTION SCAN DEVICE DOES NOT EXCUSE A PERMIT HOLDER OR AN 368
AGENT OR EMPLOYEE OF A PERMIT HOLDER FROM EXERCISING REASONABLE 369
DILIGENCE TO DETERMINE, THE FOLLOWING: 370
(1) WHETHER A PERSON TO WHOM THE PERMIT HOLDER OR AGENT OR 372
EMPLOYEE OF A PERMIT HOLDER SELLS ANY BEER OR INTOXICATING LIQUOR 373
IS TWENTY-ONE YEARS OF AGE OR OLDER OR SELLS ANY LOW-ALCOHOL 374
BEVERAGE IS EIGHTEEN YEARS OF AGE OR OLDER; 375
(2) WHETHER THE DESCRIPTION AND PICTURE APPEARING ON THE 377
DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD 378
10
PRESENTED BY A CARD HOLDER IS THAT OF THE CARD HOLDER. 379
(C)(1) THE AFFIRMATIVE DEFENSE PROVIDED BY DIVISION (A) OF 382
THIS SECTION IS IN ADDITION TO THE DEFENSE PROVIDED BY SECTION 383
4301.639 OF THE REVISED CODE. 384
(2) THE DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION 386
DOES NOT APPLY IN ANY CIVIL ACTION OR IN ANY CRIMINAL ACTION 387
OTHER THAN ONE REFERRED TO IN DIVISION (A) OF THIS SECTION. 388
(D) IN ANY HEARING BEFORE THE COMMISSION AND IN ANY 390
CRIMINAL ACTION IN WHICH THE AFFIRMATIVE DEFENSE PROVIDED BY 391
DIVISION (A) OF THIS SECTION IS RAISED, THE REGISTRAR OF MOTOR 392
VEHICLES OR A DEPUTY REGISTRAR WHO ISSUED AN IDENTIFICATION CARD 393
UNDER SECTIONS 4507.50 TO 4507.52 OF THE REVISED CODE SHALL BE 396
PERMITTED TO SUBMIT CERTIFIED COPIES OF THE RECORDS, IN THE 398
REGISTRAR'S OR DEPUTY REGISTRAR'S POSSESSION, OF THAT ISSUANCE IN 399
LIEU OF THE TESTIMONY OF THE PERSONNEL OF THE BUREAU OF MOTOR 400
VEHICLES IN THE HEARING OR ACTION.
Sec. 4301.639. (A) No permit holder, his agent or 409
employee OF A PERMIT HOLDER, or any other person may be found 411
guilty of a violation of any section of this chapter or any rule 412
of the liquor control commission in which age is an element of 414
the offense, if the liquor control commission or any court of 415
record finds all of the following:
(A)(1) That the person buying, at the time of so doing, 417
exhibited to the permit holder, his THE agent or employee OF THE 419
PERMIT HOLDER, or the other person a driver's or commercial 421
driver's license or an identification card issued under sections 422
4507.50 to 4507.52 of the Revised Code showing that the person 423
buying was then at least twenty-one years of age if he THE PERSON 424
was buying beer as defined in section 4301.01 of the Revised Code 425
or intoxicating liquor or that he THE PERSON was then at least 426
eighteen years of age if he THE PERSON was buying any low-alcohol 427
beverage;
(B)(2) That the permit holder, his THE agent or employee 430
OF THE PERMIT HOLDER, or the other person made a bona fide effort 432
11
to ascertain the true age of the person buying by checking the 433
identification presented, at the time of the purchase, to 434
ascertain that the description on the identification compared 435
with the appearance of the buyer and that the identification 436
presented had not been altered in any way;
(C)(3) That the permit holder, his THE agent or employee 439
OF THE PERMIT HOLDER, or the other person had reason to believe 441
that the person buying was of legal age.
(B) In any hearing before the liquor control commission 443
and in any action or proceeding before a court of record in which 444
a defense is raised under DIVISION (A) OF this section, the 445
registrar of motor vehicles or his deputy REGISTRAR who issued an 447
identification card under sections 4507.50 to 4507.52 of the 449
Revised Code shall be permitted to submit certified copies of the 450
records, in his THE REGISTRAR'S OR DEPUTY'S possession, of such 451
THAT issuance in lieu of the testimony of the personnel of the 453
bureau of motor vehicles at such THE hearing, action, or 455
proceeding.
(C) THE DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION 457
IS IN ADDITION TO THE AFFIRMATIVE DEFENSE PROVIDED BY SECTION 458
4301.611 OF THE REVISED CODE.
Sec. 5733.50. (A) AS USED IN THIS SECTION, "TRANSACTION 460
SCAN DEVICE" HAS THE SAME MEANING AS IN SECTION 4301.61 OF THE 461
REVISED CODE. 462
(B) A NONREFUNDABLE CREDIT IS ALLOWED AGAINST THE TAX 464
IMPOSED BY SECTION 5733.06 OF THE REVISED CODE FOR A TAXPAYER 465
THAT, FOR TAXABLE YEAR 2000 OR THEREAFTER, PURCHASES OR LEASES A 466
TRANSACTION SCAN DEVICE THAT THE TAXPAYER LOCATES AND USES IN 467
THIS STATE FOR ANY OF THE PURPOSES DESCRIBED IN SECTION 2927.021, 468
2927.022, 4301.61, OR 4301.611 OF THE REVISED CODE. THE AMOUNT 470
OF THE CREDIT EQUALS THE AMOUNT PAID BY THE TAXPAYER DURING THE 471
TAXABLE YEAR TO PURCHASE OR LEASE A TRANSACTION SCAN DEVICE, NOT 473
TO EXCEED THREE HUNDRED DOLLARS FOR EACH DEVICE. THE CREDIT MAY 474
BE CLAIMED ONLY FOR THE TAXABLE YEAR IN WHICH A TRANSACTION SCAN 475
12
DEVICE IS PURCHASED OR FIRST LEASED. A TAXPAYER SHALL CLAIM THE 476
CREDIT IN THE ORDER REQUIRED BY SECTION 5733.98 OF THE REVISED 478
CODE.
(C) THE TAX COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH 480
ANY INFORMATION NECESSARY TO SUPPORT A CLAIM FOR CREDIT UNDER 481
THIS SECTION, AND NO CREDIT SHALL BE ALLOWED UNLESS THAT 482
INFORMATION IS PROVIDED. 483
Sec. 5733.98. (A) To provide a uniform procedure for 492
calculating the amount of tax imposed by section 5733.06 of the 493
Revised Code that is due under this chapter, a taxpayer shall 495
claim any credits to which it is entitled in the following order,
except as otherwise provided in section 5733.058 of the Revised 496
Code:
(1) The credit for taxes paid by a qualifying pass-through 498
entity allowed under section 5733.0611 of the Revised Code; 499
(2) The credit for qualifying affiliated groups under 501
section 5733.068 of the Revised Code; 502
(3) The subsidiary corporation credit under section 504
5733.067 of the Revised Code; 505
(4) The savings and loan assessment credit under section 507
5733.063 of the Revised Code; 508
(5) The credit for recycling and litter prevention 510
donations under section 5733.064 of the Revised Code; 512
(6) The credit for employers that enter into agreements 515
with child day-care centers under section 5733.36 of the Revised 516
Code;
(7) The credit for employers that reimburse employee child 518
day-care expenses under section 5733.38 of the Revised Code; 520
(8) THE CREDIT FOR TRANSACTION SCAN DEVICES UNDER SECTION 522
5733.50 OF THE REVISED CODE;
(9) The credit for maintaining railroad active grade 524
crossing warning devices under section 5733.43 of the Revised 526
Code;
(9)(10) The credit for manufacturing investments under 528
13
section 5733.061 of the Revised Code; 530
(10)(11) The credit for purchases of new manufacturing 532
machinery and equipment under section 5733.31 or section 5733.311 533
of the Revised Code; 534
(11)(12) The second credit for purchases of new 536
manufacturing machinery and equipment under section 5733.33 of 538
the Revised Code;
(12)(13) The job training credit under section 5733.42 of 540
the Revised Code; 542
(13)(14) The credit for qualified research expenses under 544
section 5733.351 of the Revised Code; 546
(14)(15) The enterprise zone credit under section 5709.66 548
of the Revised Code; 549
(15)(16) The credit for the eligible costs associated with 551
a voluntary action under section 5733.34 of the Revised Code; 553
(16)(17) The credit for employers that establish on-site 555
child day-care under section 5733.37 of the Revised Code; 557
(17)(18) The credit for purchases of qualifying grape 559
production property under section 5733.32 of the Revised Code; 560
(18)(19) The export sales credit under section 5733.069 of 562
the Revised Code; 563
(19)(20) The credit for research and development and 565
technology transfer investors under section 5733.35 of the 566
Revised Code;
(20)(21) The enterprise zone credits under section 5709.65 568
of the Revised Code; 569
(21)(22) The credit for using Ohio coal under section 571
5733.39 of the Revised Code; 573
(19)(23) The refundable jobs creation credit under section 575
5733.0610 of the Revised Code. 576
(B) For any credit except the refundable jobs creation 578
credit, the amount of the credit for a tax year shall not exceed 579
the tax due after allowing for any other credit that precedes it 580
in the order required under this section. Any excess amount of a 581
14
particular credit may be carried forward if authorized under the 582
section creating that credit. 583
Sec. 5747.38. (A) AS USED IN THIS SECTION, "TRANSACTION 585
SCAN DEVICE" HAS THE SAME MEANING AS IN SECTION 4301.61 OF THE 586
REVISED CODE. 587
(B) A NONREFUNDABLE CREDIT IS ALLOWED AGAINST THE TAX 589
IMPOSED BY SECTION 5747.02 OF THE REVISED CODE FOR A TAXPAYER 590
THAT, FOR TAXABLE YEAR 2000 OR THEREAFTER, PURCHASES OR LEASES A 591
TRANSACTION SCAN DEVICE THAT THE TAXPAYER LOCATES AND USES IN 592
THIS STATE FOR ANY OF THE PURPOSES DESCRIBED IN SECTION 2927.021, 593
2927.022, 4301.61, OR 4301.611 OF THE REVISED CODE. THE AMOUNT 595
OF THE CREDIT EQUALS THE AMOUNT PAID BY THE TAXPAYER DURING THE 596
TAXABLE YEAR TO PURCHASE OR LEASE A TRANSACTION SCAN DEVICE, NOT 598
TO EXCEED THREE HUNDRED DOLLARS FOR EACH DEVICE. THE CREDIT MAY 599
BE CLAIMED ONLY FOR THE TAXABLE YEAR IN WHICH A TRANSACTION SCAN 600
DEVICE IS PURCHASED OR FIRST LEASED. A TAXPAYER SHALL CLAIM THE 601
CREDIT IN THE ORDER REQUIRED BY SECTION 5747.98 OF THE REVISED 603
CODE.
(C) THE TAX COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH 605
ANY INFORMATION NECESSARY TO SUPPORT A CLAIM FOR CREDIT UNDER 606
THIS SECTION, AND NO CREDIT SHALL BE ALLOWED UNLESS THAT 607
INFORMATION IS PROVIDED. 608
Sec. 5747.98. (A) To provide a uniform procedure for 617
calculating the amount of tax due under section 5747.02 of the 618
Revised Code, a taxpayer shall claim any credits to which the 619
taxpayer is entitled in the following order: 621
(1) The retirement income credit under division (B) of 623
section 5747.055 of the Revised Code; 624
(2) The senior citizen credit under division (C) of 626
section 5747.05 of the Revised Code; 627
(3) The lump sum distribution credit under division (D) of 629
section 5747.05 of the Revised Code; 630
(4) The dependent care credit under section 5747.054 of 632
the Revised Code; 633
15
(5) The lump sum retirement income credit under division 635
(C) of section 5747.055 of the Revised Code; 636
(6) The lump sum retirement income credit under division 638
(D) of section 5747.055 of the Revised Code; 639
(7) The lump sum retirement income credit under division 641
(E) of section 5747.055 of the Revised Code; 642
(8) The credit for displaced workers who pay for job 644
training under section 5747.27 of the Revised Code; 645
(9) The campaign contribution credit under section 5747.29 648
of the Revised Code; 650
(10) The twenty-dollar personal exemption credit under 652
section 5747.022 of the Revised Code; 653
(11) The joint filing credit under division (G) of section 656
5747.05 of the Revised Code;
(12) The nonresident credit under division (A) of section 659
5747.05 of the Revised Code;
(13) The credit for a resident's out-of-state income under 662
division (B) of section 5747.05 of the Revised Code;
(14) The credit for employers that enter into agreements 665
with child day-care centers under section 5747.34 of the Revised 666
Code;
(15) The credit for employers that reimburse employee 668
child day-care expenses under section 5747.36 of the Revised 670
Code;
(16) The credit for adoption of a minor child under 672
section 5747.37 of the Revised Code; 673
(17) THE CREDIT FOR TRANSACTION SCAN DEVICES UNDER SECTION 675
5747.38 OF THE REVISED CODE;
(18) The credit for manufacturing investments under 677
section 5747.051 of the Revised Code; 678
(18)(19) The credit for purchases of new manufacturing 680
machinery and equipment under section 5747.26 or section 5747.261 682
of the Revised Code;
(19)(20) The second credit for purchases of new 684
16
manufacturing machinery and equipment and the credit for using 686
Ohio coal under section 5747.31 of the Revised Code; 687
(20)(21) The enterprise zone credit under section 5709.66 689
of the Revised Code; 690
(21)(22) The credit for the eligible costs associated with 692
a voluntary action under section 5747.32 of the Revised Code; 694
(22)(23) The credit for employers that establish on-site 697
child day-care centers under section 5747.35 of the Revised Code; 698
(23)(24) The credit for purchases of qualifying grape 700
production property under section 5747.28 of the Revised Code; 701
(24)(25) The export sales credit under section 5747.057 of 703
the Revised Code; 704
(25)(26) The credit for research and development and 706
technology transfer investors under section 5747.33 of the 707
Revised Code;
(26)(27) The enterprise zone credits under section 5709.65 710
of the Revised Code;
(27)(28) The refundable jobs creation credit under section 713
5747.058 of the Revised Code;
(28)(29) The refundable credit for taxes paid by a 715
qualifying entity granted under section 5747.059 of the Revised 716
Code;
(29)(30) The refundable credits for taxes paid by a 718
qualifying pass-through entity granted under division (J) of 721
section 5747.08 of the Revised Code.
(B) For any credit, except the refundable credits 723
enumerated in divisions (A)(27), (28), and (29), AND (30) of this 725
section and the credit granted under division (I) of section 727
5747.08 of the Revised Code, the amount of the credit for a 729
taxable year shall not exceed the tax due after allowing for any 730
other credit that precedes it in the order required under this 731
section. Any excess amount of a particular credit may be carried 732
forward if authorized under the section creating that credit. 733
Nothing in this chapter shall be construed to allow a taxpayer to 734
17
claim, directly or indirectly, a credit more than once for a 735
taxable year.
Section 2. That existing sections 4301.639, 5733.98, and 737
5747.98 of the Revised Code are hereby repealed. 738
Section 3. Section 5733.98 of the Revised Code is 740
presented in this act as a composite of the section as amended by 741
both Am. Sub. H.B. 283 and Am. Sub. S.B. 3 of the 123rd General 742
Assembly, with the new language of neither of the acts shown in 743
capital letters. Section 5747.98 of the Revised Code is
presented in this act as a composite of the section as amended by 745
both Am. Sub. S.B. 3 and Am. S.B. 4 of the 123rd General 746
Assembly, with the new language of neither of the acts shown in 747
capital letters. This is in recognition of the principle stated 748
in division (B) of section 1.52 of the Revised Code that such 749
amendments are to be harmonized where not substantively 750
irreconcilable and constitutes a legislative finding that such 751
are the resulting versions in effect prior to the effective date 752
of this act.