SENATORS Robert Gardner, Prentiss, Spada, DiDonato

To amend sections 1333.82, 1502.07, 3719.44, 4301.01,

1

4301.03, 4301.041, 4301.042, 4301.24, 4301.241,

2

4301.333, 4301.355, 4301.365, 4301.402, 4301.42,

3

4301.47, 4301.54, 4301.55, 4301.62, 4303.01,

4

4303.02, 4303.06, 4303.07, 4303.10, 4303.181,

5

4303.182, 4303.184, 4303.22, 4303.29, 4303.30,

6

4303.332, 4303.35, 4305.01, 4305.03, 4305.04,

7

4399.09, 4399.12, 4399.15, 5703.21, 5733.065, and

8

5739.02 and to enact sections 4301.433 and 4303.204

9

of the Revised Code to revise the definition of

10

beer; to exempt the sale of beer and intoxicating

11

liquor at publicly owned golf courses from the

12

effects of local option elections and to allow

13

Sunday liquor sales at these golf courses whether

14

or not those sales have been approved at local

15

option elections; to forbid an employee of a

16

wholesale distributor from having any financial

17

interest in any retail dealer; to create the D-5k

18

permit to be issued to certain nonprofit

19

organizations that own or operate a botanical

20

garden; to create the F-4 permit to be issued for

21

certain events coordinated by nonprofit

22

associations and corporations; to make changes in

23

the Open Container Law and the law governing local

24

option elections on beer and liquor sales at a

25

specific premises; to require suppliers of wine

26

that is bottled outside this state to furnish

27

invoices to the Tax Commissioner for shipments into

28

this state and to specify that those invoices are

29

open to public inspection; and to make other

30

changes in the Liquor Control Law.

31

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1.  That sections 1333.82, 1502.07, 3719.44, 4301.01,	32
4301.03, 4301.041, 4301.042, 4301.24, 4301.241, 4301.333,	33
4301.355, 4301.365, 4301.402, 4301.42, 4301.47, 4301.54, 4301.55,	34
4301.62, 4303.01, 4303.02, 4303.06, 4303.07, 4303.10, 4303.181,	35
4303.182, 4303.184, 4303.22, 4303.29, 4303.30, 4303.332, 4303.35,	36
4305.01, 4305.03, 4305.04, 4399.09, 4399.12, 4399.15, 5703.21,	37
5733.065, and 5739.02 be amended and sections 4301.433 and	38
4303.204 of the Revised Code be enacted to read as follows:	39

Sec. 1333.82.  As used in sections 1333.82 to 1333.87 of the	40
Revised Code:	41

(A) "Alcoholic beverages" means beer, malt beverages, and	42
wine as defined in section 4301.01 of the Revised Code.	43

(B) "Manufacturer" means a person, whether located in this	44
state or elsewhere, who manufactures or supplies alcoholic	45
beverages to distributors in this state.	46

(C) "Distributor" means a person who sells or distributes	47
alcoholic beverages to retail permit holders in the state, but	48
does not include the state or any of its political subdivisions.	49

(D) "Franchise" means a contract or any other legal device	50
used to establish a contractual relationship between a	51
manufacturer and a distributor.	52

(E) "Good faith" means the duty of any party to any	53
franchise, and all officers, employees, or agents of any party to	54
any franchise, to act in a fair and equitable manner toward each	55
other so as to guarantee each party freedom from coercion or	56
intimidation; except that recommendation, endorsement, exposition,	57
persuasion, urging, or argument shall not be considered to	58
constitute a lack of good faith or coercion.	59

(F) "Brand," as applied to wine, means a wine different from	60
any other wine in respect to type, brand, trade name, or container	61
size.	62

(G) "Sales area or territory" means an exclusive geographic	63
area or territory that is assigned to a particular A or B permit	64
holder and that either has one or more political subdivisions as	65
its boundaries or consists of an area of land with readily	66
identifiable geographic boundaries. "Sales area or territory" does	67
not include, however, any particular retail location in an	68
exclusive geographic area or territory that is assigned to another	69
A or B permit holder.	70

Sec. 1502.07.  No person, agency of the state, municipal	72
corporation, county, or township shall sell or offer for sale any	73
beer, malt beverage, or mixed beverages as defined in section	74
4301.01 of the Revised Code, or any soft drink as defined in	75
section 913.22 of the Revised Code, in a metal container that is	76
so designed that it may be opened by removing from the container a	77
part thereofof the container without using a separate opener.	78
However, nothing in this section prohibits the sale or offering	79
for sale of a container the only detachable part of which is a	80
piece of tape or other similar adhesive material.	81

Sec. 3719.44.  (A) Pursuant to this section, and by rule	82
adopted in accordance with Chapter 119. of the Revised Code, the	83
state board of pharmacy may do any of the following with respect	84
to schedules I, II, III, IV, and V established in section 3719.41	85
of the Revised Code:	86

(1) Add a previously unscheduled compound, mixture,	87
preparation, or substance to any schedule;	88

(2) Transfer a compound, mixture, preparation, or substance	89
from one schedule to another, provided the transfer does not have	90
the effect under Chapter 3719. of the Revised Codethis chapter of	91
providing less stringent control of the compound, mixture,	92
preparation, or substance than is provided under the federal drug	93
abuse control laws;	94

(3) Remove a compound, mixture, preparation, or substance	95
from the schedules where the board had previously added the	96
compound, mixture, preparation, or substance to the schedules,	97
provided that the removal shall not have the effect under Chapter	98
3719. of the Revised Codethis chapter of providing less stringent	99
control of the compound, mixture, preparation, or substance than	100
is provided under the federal drug abuse control laws.	101

(B) In making a determination to add, remove, or transfer	102
pursuant to division (A) of this section, the board shall consider	103
the following:	104

(1) The actual or relative potential for abuse;

105

(2) The scientific evidence of the pharmacological effect of	106
the substance, if known;	107

(3) The state of current scientific knowledge regarding the	108
substance;	109

(4) The history and current pattern of abuse;

110

(5) The scope, duration, and significance of abuse;

111

(6) The risk to the public health;

112

(7) The potential of the substance to produce psychic or	113
physiological dependence liability;	114

(8) Whether the substance is an immediate precursor.

115

(C) The board may add or transfer a compound, mixture,	116
preparation, or substance to schedule I when it appears that there	117
is a high potential for abuse, that it has no accepted medical use	118
in treatment in this state, or that it lacks accepted safety for	119
use in treatment under medical supervision.	120

(D) The board may add or transfer a compound, mixture,	121
preparation, or substance to schedule II when it appears that	122
there is a high potential for abuse, that it has a currently	123
accepted medical use in treatment in this state, or currently	124
accepted medical use in treatment with severe restrictions, and	125
that its abuse may lead to severe physical or severe psychological	126
dependence.	127

(E) The board may add or transfer a compound, mixture,	128
preparation, or substance to schedule III when it appears that	129
there is a potential for abuse less than the substances included	130
in schedules I and II, that it has a currently accepted medical	131
use in treatment in this state, and that its abuse may lead to	132
moderate or low physical or high psychological dependence.	133

(F) The board may add or transfer a compound, mixture,	134
preparation, or substance to schedule IV when it appears that it	135
has a low potential for abuse relative to substances included in	136
schedule III, and that it has a currently accepted medical use in	137
treatment in this state, and that its abuse may lead to limited	138
physical or psychological dependence relative to the substances	139
included in schedule III.	140

(G) The board may add or transfer a compound, mixture,	141
preparation, or substance to schedule V when it appears that it	142
has lower potential for abuse than substances included in schedule	143
IV, and that it has currently accepted medical use in treatment in	144
this state, and that its abuse may lead to limited physical or	145
psychological dependence relative to substances included in	146
schedule IV.	147

(H) Even though a compound, mixture, preparation, or	148
substance does not otherwise meet the criteria in this section for	149
adding or transferring it to a schedule, the board may	150
nevertheless add or transfer it to a schedule as an immediate	151
precursor when all of the following apply:	152

(1) It is the principal compound used, or produced primarily	153
for use, in the manufacture of a controlled substance;.	154

(2) It is an immediate chemical intermediary used or likely	155
to be used in the manufacture of such a controlled substance;.	156

(3) Its control is necessary to prevent, curtail, or limit	157
the manufacture of the scheduled compound, mixture, preparation,	158
or substance of which it is the immediate precursor.	159

(I) Authority to control under this section does not extend	160
to distilled spirits, wine, or malt beveragesbeer, as those terms	161
are defined or used in Chapter 4301. of the Revised Code.	162

(J) Authority to control under this section does not extend	163
to any nonnarcotic substance if suchthe substance may, under the	164
Federal Food, Drug, and Cosmetic Act and the laws of this state,	165
be lawfully sold over the counter without a prescription. Should	166
If a pattern of abuse developdevelops for any nonnarcotic drug	167
sold over the counter, the board may, by rule adopted in	168
accordance with Chapter 119. of the Revised Code, after a public	169
hearing and a documented study to determine that the substance	170
actually meets the criteria listed in division (B) of this	171
section, place suchthe abused substance on a controlled substance	172
schedule.	173

(K)(1) A drug product containing ephedrine that is known as	174
one of the following and is in the form specified shall not be	175
considered a schedule V controlled substance:	176

(a) Amesec capsules;

177

(b) Bronitin tablets;

178

(c) Bronkotabs;

179

(d) Bronkolixir;

180

(e) Bronkaid tablets;

181

(f) Efedron nasal jelly;

182

(g) Guiaphed elixir;

183

(h) Haysma;

184

(i) Pazo hemorrhoid ointment and suppositories;

185

(j) Primatene "M" formula tablets;

186

(k) Primatene "P" formula tablets;

187

(l) Tedrigen tablets;

188

(m) Tedral tablets, suspension and elixir;

189

(n) T.E.P.;

190

(o) Vatronol nose drops.

191

(2)(a) A product containing ephedrine shall not be	192
considered a controlled substance if the product is a food product	193
or dietary supplement that meets all of the following criteria:	194

(i) It contains, per dosage unit or serving, not more than	195
the lesser of twenty-five milligrams of ephedrine alkaloids or the	196
maximum amount of ephedrine alkaloids provided in applicable	197
regulations adopted by the United States food and drug	198
administration, and no other controlled substance.	199

(ii) It contains no hydrochloride or sulfate salts of	200
ephedrine alkaloids.	201

(iii) It is packaged with a prominent label securely affixed	202
to each package that states all of the following: the amount in	203
milligrams of ephedrine in a serving or dosage unit; the amount of	204
the food product or dietary supplement that constitutes a serving	205
or dosage unit; that the maximum recommended dosage of ephedrine	206
for a healthy adult human is the lesser of one hundred milligrams	207
in a twenty-four-hour period for not more than twelve weeks or the	208
maximum recommended dosage or period of use provided in applicable	209
regulations adopted by the United States food and drug	210
administration; and that improper use of the product may be	211
hazardous to a person's health.	212

(b)(i) Subject to division (K)(2)(b)(ii) of this section, no	213
person shall dispense, sell, or otherwise give a product described	214
in division (K)(2)(a) of this section to any individual under	215
eighteen years of age.	216

(ii) Division (K)(2)(b)(i) of this section does not apply to	217
a physician or pharmacist who dispenses, sells, or otherwise gives	218
a product described in division (K)(2)(a) of this section to an	219
individual under eighteen years of age, to a parent or guardian of	220
an individual under eighteen years of age who dispenses, sells, or	221
otherwise gives a product of that nature to the individual under	222
eighteen years of age, or to a person who, as authorized by the	223
individual's parent or legal guardian, dispenses, sells, or	224
otherwise gives a product of that nature to an individual under	225
eighteen years of age.	226

(c) No person in the course of selling, offering for sale,	227
or otherwise distributing a product described in division	228
(K)(2)(a) of this section shall advertise or represent in any	229
manner that the product causes euphoria, ecstasy, a "buzz" or	230
"high," or an altered mental state; heightens sexual performance;	231
or, because it contains ephedrine alkaloids, increased muscle	232
mass.	233

(3) A drug product that contains the isomer pseudoephedrine,	234
or any of its salts, optical isomers, or salts of optical isomers,	235
shall not be considered a controlled substance if the drug product	236
is labeled in a manner consistent with federal law or with the	237
product's over-the-counter tentative final monograph or final	238
monograph issued by the United States food and drug	239
administration.	240

(4) At the request of any person, the board may except any	241
product containing ephedrine not described in division (K)(1) or	242
(2) of this section or any class of products containing ephedrine	243
from being included as a schedule V controlled substance if it	244
determines that the product or class of products does not contain	245
any other controlled substance. The board shall make the	246
determination in accordance with this section and by rule adopted	247
in accordance with Chapter 119. of the Revised Code.	248

(L) As used in this section:

249

(1) "Food" has the same meaning as in section 3715.01 of the	250
Revised Code;.	251

(2) "Dietary supplement" has the same meaning givenas in the	252
"Federal Food, Drug, and Cosmetic Act," 108 Stat. 4327 (1994), 21	253
U.S.C.A. 321 (ff), as amended.	254

(3) "Ephedrine alkaloids" means ephedrine, pseudoephedrine,	255
norephedrine, norpseudoephedrine, methylephedrine, and	256
methylpseudoephedrine.	257

Sec. 4301.01.  (A) As used in the Revised Code:

258

(1) "Intoxicating liquor" and "liquor" include all liquids	259
and compounds, other than beer, containing one-half of one per	260
cent or more of alcohol by volume which are fit to use for	261
beverage purposes, from whatever source and by whatever process	262
produced, by whatever name called, and whether the samethey are	263
medicated, proprietary, or patented. "Intoxicating liquor" and	264
"liquor" include wine even if it contains less than four per cent	265
of alcohol by volume, mixed beverages even if they contain less	266
than four per cent of alcohol by volume, cider, alcohol, and all	267
solids and confections which contain any alcohol.	268

(2) Except as used in sections 4301.01 to 4301.20, 4301.22	269
to 4301.52, 4301.56, 4301.70, 4301.72, and 4303.01 to 4303.36 of	270
the Revised Code, "sale" and "sell" include exchange, barter,	271
gift, offer for sale, sale, distribution and delivery of any kind,	272
and the transfer of title or possession of beer and intoxicating	273
liquor either by constructive or actual delivery by any means or	274
devices whatever, including the sale of beer or intoxicating	275
liquor by means of a controlled access alcohol and beverage	276
cabinet pursuant to section 4301.21 of the Revised Code. "Sale"	277
and "sell" do not include the mere solicitation of orders for beer	278
or intoxicating liquor from the holders of permits issued by the	279
division of liquor control authorizing the sale of the beer or	280
intoxicating liquor, but no solicitor shall solicit any such	281
orders until the solicitor has been registered with the division	282
pursuant to section 4303.25 of the Revised Code.	283

(3) "Vehicle" includes all means of transportation by land,	284
by water, or by air, and everything made use of in any way for	285
such transportation.	286

(B) As used in sections 4301.01 to 4301.74 of the Revised	287
Codethis chapter:	288

(1) "Alcohol" means ethyl alcohol, whether rectified or	289
diluted with water or not, whatever its origin may be, and	290
includes synthetic ethyl alcohol. "Alcohol" does not include	291
denatured alcohol and wood alcohol.	292

(2) "Beer," "malt liquor," or "malt beverages" includes all	293
beverages brewed or fermented wholly or in part from malt products	294
and containing one-half of one per cent or more, but not more than	295
twelve per cent, of alcohol by volume but not more than six per	296
cent of alcohol by weight.	297

(3) "Wine" includes all liquids fit to use for beverage	298
purposes containing not less than one-half of one per cent of	299
alcohol by volume and not more than twenty-one per cent of alcohol	300
by volume, which is made from the fermented juices of grapes,	301
fruits, or other agricultural products, except that as used in	302
sections 4301.13, 4301.421, 4301.422, 4301.432, and 4301.44 of the	303
Revised Code, and, for purposes of determining the rate of the tax	304
that applies, division (B) of section 4301.43 of the Revised Code,	305
"wine" does not include cider.	306

(4) "Mixed beverages," such as bottled and prepared cordials,	307
cocktails, and highballs, are products obtained by mixing any type	308
of whiskey, neutral spirits, brandy, gin, or other distilled	309
spirits with, or over, carbonated or plain water, pure juices from	310
flowers and plants, and other flavoring materials. The completed	311
product shall contain not less than one-half of one per cent of	312
alcohol by volume and not more than twenty-one per cent of alcohol	313
by volume.	314

(5) "Spirituous liquor" includes all intoxicating liquors	315
containing more than twenty-one per cent of alcohol by volume.	316

(6) "Sealed container" means any container having a capacity	317
of not more than one hundred twenty-eight fluid ounces, the	318
opening of which is closed to prevent the entrance of air.	319

(7) "Person" includes firms and corporations.

320

(8) "Manufacture" includes all processes by which beer or	321
intoxicating liquor is produced, whether by distillation,	322
rectifying, fortifying, blending, fermentation, or brewing, or in	323
any other manner.	324

(9) "Manufacturer" means any person engaged in the business	325
of manufacturing beer or intoxicating liquor.	326

(10) "Wholesale distributor" and "distributor" means a person	327
engaged in the business of selling to retail dealers for purposes	328
of resale.	329

(11) "Hotel" has the same meaning as in section 3731.01 of	330
the Revised Code, subject to the exceptions mentioned in section	331
3731.03 of the Revised Code.	332

(12) "Restaurant" means a place located in a permanent	333
building provided with space and accommodations wherein, in	334
consideration of the payment of money, hot meals are habitually	335
prepared, sold, and served at noon and evening, as the principal	336
business of the place. "Restaurant" does not include pharmacies,	337
confectionery stores, lunch stands, night clubs, and filling	338
stations.	339

(13) "Club" means a corporation or association of individuals	340
organized in good faith for social, recreational, benevolent,	341
charitable, fraternal, political, patriotic, or athletic purposes,	342
which is the owner, lessor, or occupant of a permanent building or	343
part of a permanent building operated solely for those purposes,	344
membership in which entails the prepayment of regular dues, and	345
includes the place so operated.	346

(14) "Night club" means a place operated for profit, where	347
food is served for consumption on the premises and one or more	348
forms of amusement are provided or permitted for a consideration	349
that may be in the form of a cover charge or may be included in	350
the price of the food and beverages, or both, purchased by	351
patrons.	352

(15) "At retail" means for use or consumption by the	353
purchaser and not for resale.	354

(16) "Pharmacy" means an establishment, as defined in section	355
4729.01 of the Revised Code, that is under the management or	356
control of a licensed pharmacist in accordance with section	357
4729.27 of the Revised Code.	358

(17) "Enclosed shopping center" means a group of retail sales	359
and service business establishments that face into an enclosed	360
mall, share common ingress, egress, and parking facilities, and	361
are situated on a tract of land that contains an area of not less	362
than five hundred thousand square feet. "Enclosed shopping	363
center" also includes not more than one business establishment	364
that is located within a free-standing building on such a tract of	365
land, so long as the sale of beer and intoxicating liquor on the	366
tract of land was approved in an election held under former	367
section 4301.353 of the Revised Code.	368

(18) "Controlled access alcohol and beverage cabinet" means a	369
closed container, either refrigerated, in whole or in part, or	370
nonrefrigerated, access to the interior of which is restricted by	371
means of a device that requires the use of a key, magnetic card,	372
or similar device and from which beer, intoxicating liquor, other	373
beverages, or food may be sold.	374

(19) "Community facility" means either of the following:

375

(a) Any convention, sports, or entertainment facility or	376
complex, or any combination of these, that is used by or	377
accessible to the general public and that is owned or operated in	378
whole or in part by the state, a state agency, or a political	379
subdivision of the state or that is leased from, or located on	380
property owned by or leased from, the state, a state agency, a	381
political subdivision of the state, or a convention facilities	382
authority created pursuant to section 351.02 of the Revised Code;	383

(b) An area designated as a community entertainment district	384
pursuant to section 4301.80 of the Revised Code.	385

(20) "Low-alcohol beverage" means any brewed or fermented	386
malt product, or any product made from the fermented juices of	387
grapes, fruits, or other agricultural products, that contains	388
either no alcohol or less than one-half of one per cent of alcohol	389
by volume. The beverages described in division (B)(20) of this	390
section do not include a soft drink such as root beer, birch beer,	391
or ginger beer.	392

(21) "Cider" means all liquids fit to use for beverage	393
purposes that contain one-half of one per cent of alcohol by	394
volume, but not more than six per cent of alcohol by weight, and	395
that are made through the normal alcoholic fermentation of the	396
juice of sound, ripe apples, including, without limitation,	397
flavored, sparkling, or carbonated cider and cider made from pure	398
condensed apple must.	399

(22) "Sales area or territory" means an exclusive geographic	400
area or territory that is assigned to a particular A or B permit	401
holder and that either has one or more political subdivisions as	402
its boundaries or consists of an area of land with readily	403
identifiable geographic boundaries. "Sales area or territory" does	404
not include, however, any particular retail location in an	405
exclusive geographic area or territory that is assigned to another	406
A or B permit holder.	407

Sec. 4301.03.  The liquor control commission may adopt and	408
promulgate, repeal, rescind, and amend, in the manner required by	409
this section, rules, standards, requirements, and orders necessary	410
to carry out Chapters 4301.this chapter and Chapter 4303. of the	411
Revised Code, but all rules of the board of liquor control which	412
were in effect immediately prior to April 17, 1963, shall remain	413
in full force and effect as rules of the liquor control commission	414
until and unless amended or repealed by the liquor control	415
commission. The rules of the commission may include the	416
following:	417

(A) Rules with reference to applications for and the	418
issuance of permits for the manufacture, distribution,	419
transportation, and sale of beer and intoxicating liquor, and the	420
sale of alcohol; and rules governing the procedure of the division	421
of liquor control in the suspension, revocation, and cancellation	422
of suchthose permits;	423

(B) Rules and orders providing in detail for the conduct of	424
any retail business authorized under permits issued pursuant to	425
such chaptersthis chapter and Chapter 4303. of the Revised Code,	426
with a view to ensuring compliance with suchthose chapters and	427
laws relative theretoto them, and the maintenance of public	428
decency, sobriety, and good order in any place licensed under such	429
the permits. No rule or order shall prohibit the sale of lottery	430
tickets issued pursuant to Chapter 3770. of the Revised Code by	431
any retail business authorized under permits issued pursuant to	432
suchthat chapter.	433

No rule or order shall prohibit pari-mutuel wagering on	434
simulcast horse races at a satellite facility that has been issued	435
a D liquor permit under Chapter 4303. of the Revised Code. No	436
rule or order shall prohibit a charitable organization that holds	437
a D-4 permit from selling or serving beer or intoxicating liquor	438
under its permit in a portion of its premises merely because that	439
portion of its premises is used at other times for the conduct of	440
a charitable bingo game. However, such an organization shall not	441
sell or serve beer or intoxicating liquor or permit beer or	442
intoxicating liquor to be consumed or seen in the same location in	443
its premises where a charitable bingo game is being conducted	444
while the game is being conducted. As used in this division,	445
"charitable organization" has the same meaning as in division (H)	446
of section 2915.01 of the Revised Code, and "charitable bingo	447
game" has the same meaning as in division (R) of that section	448
2915.01 of the Revised Code. No rule or order pertaining to	449
visibility into the premises of a permit holder after the legal	450
hours of sale shall be adopted or maintained by the commission.	451

(C) Standards, not in conflict with those prescribed by any	452
law of this state or the United States, to secure the use of	453
proper ingredients and methods in the manufacture of beer, malt	454
liquor, mixed beverages, and wine to be sold within this state;	455

(D) Rules determining the nature, form, and capacity of all	456
packages and bottles to be used for containing beer or	457
intoxicating liquor except for spirituous liquor to be kept or	458
sold, governing the form of all seals and labels to be used	459
thereonon those packages and bottles, and requiring the label on	460
every package, bottle, and container to state the ingredients in	461
the contents and, except on malt beveragesbeer, the terms of	462
weight, volume, or proof spirits, and whether the same is beer,	463
wine, alcohol, or any intoxicating liquor except for spirituous	464
liquor;	465

(E) Uniform rules governing all advertising with reference	466
to the sale of beer and intoxicating liquor throughout the state	467
and advertising upon and in the premises licensed for the sale of	468
beer or intoxicating liquor;	469

(F) Rules restricting and placing conditions upon the	470
transfer of permits;	471

(G) Rules and orders limiting the number of permits of any	472
class within the state or within any political subdivision of the	473
state; and, for suchthat purpose, adopting reasonable	474
classifications of persons or establishments to which any	475
authorized class of permits may be issued within any such	476
political subdivision;	477

(H) Rules and orders with reference to sales of beer and	478
intoxicating liquor on Sundays and holidays and with reference to	479
the hours of the day during which and the persons to whom	480
intoxicating liquor of any class may be sold, and rules with	481
reference to the manner of sale;	482

(I) Rules requiring permit holders buying beer and malt	483
beverages to pay and permit holders selling beer and malt	484
beverages to collect minimum cash deposits for kegs, cases,	485
bottles, or other returnable containers of suchthe beer and malt	486
beverages; requiring the repayment, or credit therefor, of such	487
the minimum cash deposit charges upon the return of suchthe empty	488
containers,; and requiring the posting of such form of indemnity	489
or such other conditions with respect to the charging, collection,	490
and repayment of minimum cash deposit charges for returnable	491
containers of beer or malt beverages as are necessary to ensure	492
the return of suchthe empty containers or the repayment upon such	493
that return of the minimum cash deposits paid therefor.;	494

(J) Rules establishing the method by which alcohol products	495
may be imported for sale by wholesale distributors and the method	496
by which manufacturers and suppliers may sell alcohol products to	497
wholesale distributors.	498

Every rule, standard, requirement, or order of the	499
commission, and every repeal, amendment, or rescission thereofof	500
them shall be posted for public inspection in the principal office	501
of the commission and the principal office of the division of	502
liquor control, and a certified copy thereofof them shall be	503
filed in the office of the secretary of state. An order applying	504
only to persons named thereinin it shall be served on the persons	505
affected by personal delivery of a certified copy, or by mailing	506
sucha certified copy to each person affected thereby,by it or,	507
in the case of a corporation, to any officer or agent thereofof	508
the corporation upon whom a service of summons may be served in a	509
civil action. The posting and filing required by this section	510
constitutes sufficient notice to all persons affected by such rule	511
or order which is not required to be served. General rules of the	512
commission promulgated pursuant to this section shall be published	513
in such athe manner as the commission determines.	514

Sec. 4301.041.  The liquor control commission may determine	515
and fix by regulationrule the minimum percentage mark-up for	516
sales at retail of beer, lager beer, ale, stout, porter, or any	517
other brewed or malt liquor or malt beverages, whether in case lot	518
or less.	519

To determine the retail price of such productsbeer, the	520
minimum percentage mark-up may be applied to the wholesale price	521
of the manufacturer or wholesale distributor charged to the retail	522
permit holder. Such prices shall apply to sales made at retail by	523
a permit holder for off-premise consumption only.	524

Sec. 4301.042.  The liquor control commission may adopt,	525
repeal, and amend rules providing for and controlling pricing	526
practices and the manner and frequency with which any person sets	527
or changes prices at which beer and other malt beverages areis	528
sold to or by the holders of B-1 permits, but the commission shall	529
not set prices or markups between manufacturers or other suppliers	530
and the holders of B-1 permits.	531

Sec. 4301.24.  No manufacturer shall aid or assist the holder	532
of any permit for sale at wholesale, and no manufacturer or	533
wholesale distributor shall aid or assist the holder of any permit	534
for sale at retail, by gift or loan of any money or property of	535
any description or other valuable thing, or by giving premiums or	536
rebates. No holder of any such permit shall accept the same,	537
provided that the manufacturer or wholesale distributor may	538
furnish to a retail permittee the inside signs or advertising and	539
the tap signs or devices authorized by divisions (F) and (G) of	540
section 4301.22 of the Revised Code.	541

No manufacturer shall have any financial interest, directly	542
or indirectly, by stock ownership, or through interlocking	543
directors in a corporation, or otherwise, in the establishment,	544
maintenance, or promotion in the business of any wholesale	545
distributor. No retail permit holder shall have any interest,	546
directly or indirectly, in the operation of, or any ownership in,	547
the business of any wholesale distributor or manufacturer.	548

No manufacturer or wholesale distributor shall, except as	549
authorized by section 4303.021 of the Revised Code, have any	550
financial interest, directly or indirectly, by stock ownership, or	551
through interlocking directors in a corporation, or otherwise, in	552
the establishment, maintenance, or promotion of the business of	553
any retail dealer; nor shall any. No wholesale distributor or	554
employee of a wholesale distributor shall have any financial	555
interest, directly or indirectly, by stock ownership, interlocking	556
directors in a corporation, or otherwise, in the establishment,	557
maintenance, or promotion of the business of any retail dealer. No	558
manufacturer or wholesale distributor or any stockholder of a	559
manufacturer or wholesale distributor shall acquire, by ownership	560
in fee, leasehold, mortgage, or otherwise, directly or indirectly,	561
any interest in the premises on which the business of any other	562
person engaged in the business of trafficking in beer or	563
intoxicating liquor is conducted. All contracts, covenants,	564
conditions, and limitations whereby any person engaged or	565
proposing to engage in the sale of beer or intoxicating liquors	566
promises to confine the person's sales of a particular kind or	567
quality of beer or intoxicating liquor to one or more products, or	568
the products of a specified manufacturer or wholesale distributor,	569
or to give preference to those products, shall to the extent of	570
that promise be void. The making of a promise in any such form	571
shall be cause for the revocation or suspension of any permit	572
issued to any party. This section does not prevent the holder of	573
an A permit from securing and holding a wholesale distributor's	574
permit or permits and operating as a wholesale distributor.	575

No manufacturer shall sell or offer to sell to any wholesale	576
distributor or retail permit holder, and no wholesale distributor	577
shall sell or offer to sell to any retail permit holder, and no	578
wholesale distributor or retail permit holder shall purchase or	579
receive from any manufacturer or wholesale distributor, any malt	580
orbeer, brewed beverages, or wine manufactured in the United	581
States except for cash. No right of action shall exist to collect	582
any claims for credit extended contrary to this section. This	583
section does not prohibit a licensee from crediting to a purchaser	584
the actual prices charged for packages or containers returned by	585
the original purchaser as a credit on any sale or from refunding	586
to any purchaser the amount paid by that purchaser for containers	587
or as a deposit on containers when title is retained by the	588
vendor, if those containers or packages have been returned to the	589
manufacturer or distributor. This section does not prohibit a	590
manufacturer from extending usual and customary credit for malt or	591
beer, brewed beverages, or wine manufactured in the United States	592
and sold to customers who live or maintain places of business	593
outside this state when the beverages so sold are actually	594
transported and delivered to points outside this state. No	595
wholesale or retail permit shall be issued to an applicant unless	596
the applicant has paid in full all accounts for beer and malt	597
beverages or wine, manufactured in the United States, outstanding	598
as of September 6, 1939. No beer or malt beverages or wine	599
manufactured in the United States shall be imported into the state	600
unless the beer or malt beverages or wine has been paid for in	601
cash, and no consent to import any such beer or malt beverages or	602
wine manufactured in the United States shall be issued by the	603
division of liquor control until the A-2, B-1, or B-5 permit	604
holder establishes to the satisfaction of the division that the	605
beer or malt beverages or wine has been paid for in cash.	606

This section does not prevent a manufacturer from securing	607
and holding any financial interest, directly or indirectly, by	608
stock ownership or through interlocking directors in a	609
corporation, or otherwise, in the establishment, maintenance, or	610
promotion of the business or premises of any C or D permit holder,	611
provided that the following conditions are met:	612

(A) Either the manufacturer or one of its parent companies	613
is listed on a national securities exchange.	614

(B) All purchases of alcoholic beverages by the C or D	615
permit holder are made from wholesale distributors in this state	616
or agency stores licensed by the division of liquor control.	617

(C) If the C or D permit holder sells brands of alcoholic	618
beverages that are produced or distributed by the manufacturer	619
that holds the financial interest, the C or D permit holder also	620
sells other competing brands of alcoholic beverages produced by	621
other manufacturers, no preference is given to the products of the	622
manufacturer, and there is no exclusion, in whole or in part, of	623
products sold or offered for sale by other manufacturers,	624
suppliers, or importers of alcoholic beverages that constitutes a	625
substantial impairment of commerce.	626

(D) The primary purpose of the C or D permit premises is a	627
purpose other than to sell alcoholic beverages, and the sale of	628
other goods and services exceeds fifty per cent of the total gross	629
receipts of the C or D permit holder at its premises.	630

This section does not prevent a manufacturer from giving	631
financial assistance to the holder of a B permit for the purpose	632
of the holder purchasing an ownership interest in the business,	633
existing inventory and equipment, or property of another B permit	634
holder, including, but not limited to, participation in a limited	635
liability partnership, limited liability company, or any other	636
legal entity authorized to do business in this state. This section	637
does not permit a manufacturer to give financial assistance to the	638
holder of a B permit to purchase inventory or equipment used in	639
the daily operation of a B permit holder.	640

Sec. 4301.241.  Notwithstanding section 4303.06 of the	641
Revised Code, each manufacturer and supplier of beer and malt	642
beverages shall assign to each of the manufacturer's or	643
supplier's B-1 distributors a sales area or territory within	644
which each such B-1 permit holder shall be the distributor of the	645
brand or brands of the manufacturer or supplier, provided that,	646
if the manufacturer or supplier manufactures or supplies more	647
than one brand of beer and malt beverage, the manufacturer or	648
supplier may assign sales areas or territories to additional B-1	649
distributors for the distribution and sale of the additional brand	650
or brands, so long as not more than one distributor distributes	651
the same brand or brands within the same sales area or territory.	652
No B-1 distributor shall distribute a specific brand of beer or	653
malt beverage in any area or territory other than the area or	654
territory assigned to the distributor.	655

Sec. 4301.333.  (A) The privilege of local option conferred	656
by section 4301.323 of the Revised Code may be exercised if, not	657
later than four p.m. of the seventy-fifth day before the day of a	658
general or primary election, a petition is presented to the board	659
of elections of the county in which the precinct is situated by a	660
petitioner who is one of the following:	661

(1) An applicant for the issuance or transfer of a liquor	662
permit at, or to, a particular location within the precinct;	663

(2) The holder of a liquor permit at a particular location	664
within the precinct;	665

(3) A person who operates or seeks to operate a liquor	666
agency store at a particular location within the precinct;	667

(4) The designated agent for an applicant, liquor permit	668
holder, or liquor agency store described in division (A)(1), (2),	669
or (3) of this section.	670

(B) The petition shall be signed by the electors of the	671
precinct equal in number to at least thirty-five per cent of the	672
total number of votes cast in the precinct for the office of	673
governor at the preceding general election for that office and	674
shall contain all of the following:	675

(1) A notice that the petition is for the submission of the	676
question or questions set forth in section 4301.355 of the	677
Revised Code;	678

(2) The name of the applicant for the issuance or transfer,	679
or the holder, of the liquor permit or, if applicable, the name of	680
the liquor agency store, including any trade or fictitious names	681
under which the applicant, holder, or liquor agency store either	682
intends to do or does business at the particular location;	683

(3) The address and proposed use of the particular location	684
within the election precinct to which the results of the question	685
or questions specified in section 4301.355 of the Revised Code	686
shall apply. For purposes of this division, "use" means all of	687
the following:	688

(a) The type of each liquor permit applied for by the	689
applicant or held by the liquor permit holder as described in	690
sections 4303.11 to 4303.183 of the Revised Code, including a	691
description of the type of beer or intoxicating liquor sales	692
authorized by each permit as provided in those sections;	693

(b) If a liquor agency store, the fact that the business	694
operated as a liquor agency store authorized to operate by this	695
state;	696

(c) A description of the general nature of the business of	697
the applicant, liquor permit holder, or liquor agency store.	698

(4) If the petition seeks approval of Sunday sales under	699
question (B)(2) as set forth in section 4301.355 of the Revised	700
Code, a statement indicating whether the hours of sale sought are	701
between ten a.m. and midnight or between one p.m. and midnight.	702

(C)(1) At the time the petitioner files the petition with	703
the board of elections, the petitioner shall provide to the board	704
both of the following:	705

(a) An affidavit that is signed by the petitioner and that	706
states the proposed use of the location following the election	707
held to authorize the sale of beer or intoxicating liquor	708
authorized by each permit as provided in sections 4303.11 to	709
4303.183 of the Revised Code;	710

(b) Written evidence of the designation of an agent by the	711
applicant, liquor permit holder, or liquor agency store described	712
in division (A)(1), (2), or (3) of this section for the purpose of	713
petitioning for the local option election, if the petitioner is	714
the designated agent of the applicant, liquor permit holder, or	715
liquor agency store.	716

(2) Failure to supply the affidavit, or the written evidence	717
of the designation of the agent if the petitioner for the local	718
option election is the agent of the applicant, liquor permit	719
holder, or liquor agency store described in division (A)(1), (2),	720
or (3) of this section, at the time the petition is filed	721
invalidates the entire petition.	722

(D) Not later than the sixty-sixth day before the day of the	723
next general or primary election, whichever occurs first, the	724
board shall examine and determine the sufficiency of the	725
signatures and the validity of the petition. If the board finds	726
that the petition contains sufficient signatures and in other	727
respects is valid, it shall order the holding of an election in	728
the precinct on the day of the next general or primary election,	729
whichever occurs first, for the submission of the question or	730
questions set forth in section 4301.355 of the Revised Code.	731

(E) A petition filed with the board of elections under this	732
section shall be open to public inspection under rules adopted by	733
the board.	734

(F) An elector who is eligible to vote on the question or	735
questions set forth in section 4301.355 of the Revised Code may	736
file, not later than four p.m. of the sixty-fourth day before the	737
day of the election at which the question or questions will be	738
submitted to the electors, a protest against a local option	739
petition circulated and filed pursuant to this section. The	740
protest shall be in writing and shall be filed with the election	741
officials with whom the petition was filed. Upon the filing of	742
the protest, the election officials with whom it is filed shall	743
promptly establish a time and place for hearing the protest and	744
shall mail notice of the time and place for the hearing to the	745
applicant for, or the holder of, the liquor permit who is	746
specified in the petition and to the elector who filed the	747
protest. At the time and place established in the notice, the	748
election officials shall hear the protest and determine the	749
validity of the petition.	750

Sec. 4301.355.  (A) If a petition is filed under section	751
4301.333 of the Revised Code for the submission of the question or	752
questions set forth in this section, it shall be held in the	753
precinct as ordered by the board of elections under that section.	754
The expense of holding the election shall be charged to the	755
municipal corporation or township of which the precinct is a part.	756

(B) At the election, one or more of the following questions,	757
as designated in a valid petition, shall be submitted to the	758
electors of the precinct:	759

(1) "Shall the sale of ........ (insert beer, wine and mixed	760
beverages, or intoxicating liquor) be permitted by.......(insert	761
name of applicant, liquor permit holder, or liquor agency store,	762
including trade or fictitious name under which applicant for, or	763
holder of, liquor permit or liquor agency store either intends to	764
do, or does, business at the particular location), an .........	765
(insert "applicant for" or "holder of" or "operator of") a	766
........(insert class name of liquor permit or permits followed by	767
the words "liquor permit(s)" or, if appropriate, the words "liquor	768
agency store for the State of Ohio"), who is engaged in the	769
business of .......(insert general nature of the business in which	770
applicant or liquor permit holder is engaged or will be engaged	771
in at the particular location, as described in the petition) at	772
............(insert address of the particular location within the	773
precinct as set forth in the petition) in this precinct?"	774

(2) "Shall the sale of ........ (insert beer, wine and mixed	775
beverages, or intoxicating liquor) be permitted for sale on Sunday	776
between the hours of ........ (insert "ten a.m. and midnight" or	777
"one p.m. and midnight") by ........ (insert name of applicant,	778
liquor permit holder, or liquor agency store, including trade or	779
fictitious name under which applicant for, or holder of, liquor	780
permit or liquor agency store either intends to do, or does,	781
business at the particular location), an ......(insert "applicant	782
for a D-6 liquor permit," "holder of a D-6 liquor permit,"	783
"applicant for or holder of an A-1-A, A-2, C-1, C-2x, D-1, D-2x,	784
D-3, D-3x, D-4, D-5, D-5b, D-5c, D-5e, D-5f, D-5g, D-5h, D-5i,	785
D-5j, D-5k, or D-7 liquor permit," if only the approval of beer	786
sales is sought, or "liquor agency store") who is engaged in the	787
business of ...........(insert general nature of the business in	788
which applicant or liquor permit holder is engaged or will be	789
engaged in at the particular location, as described in the	790
petition) at......... (insert address of the particular location	791
within the precinct) in this precinct?"	792

(C) If the sale of beer, wine and mixed beverages, or	793
intoxicating liquor has been approved at a particular location	794
within the precinct at a previous election held under this	795
section, the ballot also shall include the following statement:	796

"At a previous election held under section 4301.355 of the	797
Revised Code, the electors approved the sale of ....... (insert	798
beer, wine and mixed beverages, or intoxicating liquor, as	799
appropriate) at ........(insert business name and address of the	800
particular location or locations within the precinct where such	801
that sale has been approved at a previous election under section	802
4301.355 of the Revised Code)."	803

(D) The board of elections shall furnish printed ballots at	804
the election as provided under section 3505.06 of the Revised	805
Code, except that a separate ballot shall be used for the election	806
under this section. The question and, if applicable, the	807
statement set forth in this section shall be printed on each	808
ballot, and the board shall insert in the question and statement	809
appropriate words to complete each. Votes shall be cast as	810
provided under section 3505.06 of the Revised Code.	811

Sec. 4301.365. (A) If a majority of the electors in a	812
precinct vote "yes" on questions (B)(1) and (2) as set forth in	813
section 4301.355 of the Revised Code, the sale of beer, wine and	814
mixed beverages, or intoxicating liquor, whichever was the subject	815
of the election, shall be allowed at the particular location and	816
for the use, and during the hours on Sunday, specified in the	817
questionquestions under each permit applied for by the petitioner	818
or at the address listed for the liquor agency store subject only	819
to Chapters 4301. and 4303. of the Revised Code. Failure to	820
continue to use the particular location for any proposed or stated	821
use set forth in the petition shall constitute good causeis	822
grounds for the denial of a renewal of the liquor permit under	823
division (A) of section 4303.271 of the Revised Code or causeis	824
grounds for the nonrenewal or cancellation of the liquor agency	825
store contract by the division of liquor control, except in the	826
case where the liquor permit holder or liquor agency store decides	827
to cease the sale of beer, wine and mixed beverages, or	828
intoxicating liquor, whichever was the subject of the election, on	829
Sundays.	830

(B) If a majority of the electors in a precinct vote "yes"	831
on question (B)(1) and "no" on question (B)(2) as set forth in	832
section 4301.355 of the Revised Code, the sale of beer, wine and	833
mixed beverages, or intoxicating liquor, whichever was the subject	834
of the election, shall be allowed at the particular location for	835
the use specified in question (B)(1) of section 4301.355 of the	836
Revised Code and under each permit applied for by the petitioner,	837
except for a D-6 permit, subject only to Chapters 4301. and 4303.	838
of the Revised Code.	839

(C) If a majority of the electors in a precinct vote "no" on	840
question (B)(1) as set forth in section 4301.355 of the Revised	841
Code, no sales of beer, wine and mixed beverages, or intoxicating	842
liquor, whichever was the subject of the election, shall be	843
allowed at the particular location for the use specified in the	844
petition during the period the election is in effect as defined in	845
section 4301.37 of the Revised Code.	846

(D) If a majority of the electors in a precinct vote only on	847
question (B)(2) as set forth in section 4301.355 of the Revised	848
Code and that vote results in a majority "yes" vote, sales of	849
beer, wine and mixed beverages, or intoxicating liquor, whichever	850
was the subject of the election, shall be allowed at the	851
particular location for the use and during the hours specified in	852
the petition on Sunday during the period the election is in effect	853
as defined in section 4301.37 of the Revised Code.	854

(E) If a majority of the electors in a precinct vote only on	855
question (B)(2) as set forth in section 4301.355 of the Revised	856
Code and that vote results in a majority "no" vote, no sales of	857
beer, wine and mixed beverages, or intoxicating liquor, whichever	858
was the subject of the election, shall be allowed at the	859
particular location for the use and during the hours specified in	860
the petition on Sunday during the period the election is in effect	861
as defined in section 4301.37 of the Revised Code.	862

(F) In case of elections in the same precinct for the	863
question or questions set forth in section 4301.355 of the Revised	864
Code and for a question or questions set forth in section 4301.35,	865
4301.351, 4301.353, 4301.354, 4303.29, or 4305.14 of the Revised	866
Code, the results of the election held on the question or	867
questions set forth in section 4301.355 of the Revised Code shall	868
apply to the particular location notwithstanding the results of	869
the election held on the question or questions set forth in	870
section 4301.35, 4301.351, 4301.353, 4301.354, 4303.29, or 4305.14	871
of the Revised Code.	872

(G) Sections 4301.32 to 4301.41 of the Revised Code do not	873
prohibit the transfer of ownership of a permit that was issued to	874
a particular location as the result of an election held on sales	875
of beer, wine and mixed beverages, or intoxicating liquor at that	876
particular location as long as the general nature of the business	877
at that particular location described in the petition for that	878
election remains the same after the transfer.	879

Sec. 4301.402.  Sections 4301.32 to 4301.391, 4301.41, and	880
4305.14 of the Revised Code and the provisions for local option	881
elections and the election on the question of the repeal of	882
Section 9 of Article XV, Ohio Constitution, in section 4303.29 of	883
the Revised Code, do not affect or prohibit the sale of beer or	884
intoxicating liquor at a golf course or at a hotel, motel, or	885
lodge required to be licensed under section 3731.03 of the Revised	886
Code that contains at least fifty rooms for registered transient	887
guests andif the golf course, hotel, motel, or lodge is owned by	888
the state or a political subdivision or conservancy district, park	889
district created under Chapter 1545. of the Revised Code, or other	890
political subdivision of the state, provided thatand the permit	891
holder for the golf course, hotel, motel, or lodge operates	892
pursuant tounder the authority of thea liquor permit issued	893
pursuant tounder Chapter 4303. of the Revised Code.	894

Sec. 4301.42.  For the purpose of providing revenue for the	895
support of the state, a tax is hereby levied on the sale of beer,	896
ale, porter, stout, and other malt liquor beverages in sealed	897
bottles and cans having twelve ounces or less of liquid content,	898
at the rate of fourteen one-hundredths of one cent on each ounce	899
of liquid content or fractional part thereofof each ounce of	900
liquid content, and on such containers in excess of twelve ounces,	901
at the rate of eighty-four one-hundredths of one cent on each six	902
ounces of liquid content or fractional part thereofof each six	903
ounces of liquid content. Sections 4307.01 to 4307.12 of the	904
Revised Code apply in the administration of saidthat tax.	905
Manufacturers, bottlers, and canners of and wholesale dealers in	906
beer, ale, porter, stout, and other malt liquor beverages have the	907
duty to pay the tax imposed by this section and are entitled to	908
the privileges in the manner provided in section 4303.33 of the	909
Revised Code.	910

Sec. 4301.433. In order to assist with the collection of the	911
tax levied under section 4301.43 of the Revised Code, a supplier	912
of wine that is bottled outside this state and that is shipped	913
into and intended for sale within this state shall furnish to the	914
tax commissioner two copies of the invoice for each shipment of	915
that wine into this state. The supplier may furnish the invoice	916
information electronically in a format prescribed by the tax	917
commissioner. All such invoices and invoice information shall be	918
open to public inspection during regular business hours.	919

Sec. 4301.47.  Every class A-1, A-2, and A-4 permit holder	920
and each class B permit holder shall maintain and keep for a	921
period of three years a record of the beer, wine, malt beverages,	922
and mixed beverages purchased, distributed, or sold within this	923
state by the permit holder, together with invoices, records,	924
receipts, bills of lading, and other pertinent papers required by	925
the tax commissioner and, upon demand by the tax commissioner,	926
shall produce these records for a three-year period prior to the	927
demand unless upon satisfactory proof it is shown that the	928
non-productionnonproduction is due to causes beyond histhe	929
permit holder's control.	930

Sec. 4301.54.  If the laws of another state, territory, or	931
nation, or the rules and regulations of an administrative body	932
thereinin another state, territory, or nation, provide for the	933
levy and collection of taxes, fees, and charges upon the products	934
of Ohio manufacturers of wine or manufacturers or brewers of beer	935
and other malt liquors when suchthose products are sold in,	936
delivered, or shipped into suchthe other state, territory, or	937
nation, in excess of the taxes, fees, and charges levied and	938
collected on the products of manufacturesmanufacturers or brewers	939
of saidthose states, territories, or nations, whether suchthose	940
taxes, fees, and charges are in the nature of an excise, sales, or	941
import tax, or by whatever name designated, the tax commissioner	942
shall levy and collect additional taxes, fees, and charges on the	943
products of manufacturers of wine or manufacturers and brewers of	944
beer and other malt liquor of saidthat other state, territory, or	945
nation when sold in, delivered, or shipped into this state.	946

SuchThe additional taxes, fees, and charges shall be in	947
excess of those provided for in other sections of this chapter or	948
Chapters 4301., 4303. and 4307. and section 4305.13 of the Revised	949
Code, in the same proportion or in the same amount as taxes, fees,	950
and charges levied and collected in saidthe other state,	951
territory, or nation upon the products of Ohio manufacturers of	952
wine or manufacturers or brewers of beer and other malt liquor are	953
in excess of those levied and collected on the products of	954
manufacturers and brewers of saidthe other state,territory, or	955
nation.	956

If the laws of another state, territory, or nation, or the	957
rules and regulations of thean administrative body thereinin	958
another state, territory, or nation, provide for the levy and	959
collection of taxes, fees, or charges against Ohio manufactures	960
manufacturers of wine or manufacturesmanufacturers or brewers of	961
beer and other malt liquor for the privilege of doing business	962
thereinin that state, territory, or nation, like amounts shall be	963
levied and collected on manufacturers or brewers of saidthat	964
state, territory, or nation for the privilege of doing business in	965
this state.	966

Sec. 4301.55.  If the laws of another state, territory, or	967
nation, or the rules and regulations of any administrative body	968
thereinin another state, territory, or nation, authorize or	969
impose any tax, fee, or charge upon the right to transport or	970
import into suchthat state,territory, or nation any beer, malt	971
liquor, or wine manufactured in this state; or authorize or impose	972
any different warehousing requirements or higher warehousing or	973
inspection fees upon any beer, malt liquor, or wine manufactured	974
in this state and imported into or sold in suchthat state,	975
territory, or nation than are imposed upon beer, malt liquor, and	976
wine manufactured in suchthat state,territory, or nation; or	977
impose any higher fee for the privilege of selling or handling	978
beer, malt liquor, or wine manufactured in this state than is	979
imposed for the privilege of handling or selling the same kind of	980
beverages manufactured within suchthat state,territory, or	981
nation or any other state,territory, or nation, the tax	982
commissioner shall levy and collect similar taxes, fees, and	983
charges from licensees or persons selling in Ohiothis state beer,	984
malt liquor, and wine manufactured in suchthat other state,	985
territory, or nation. SuchThe taxes, fees, and charges shall be	986
in addition to the taxes, fees, and charges assessed and collected	987
by the commissioner under section 4301.54 of the Revised Code.	988

Sec. 4301.62.  (A) As used in this section:

989

(1) "Chauffeured limousine" means a vehicle registered under	990
section 4503.24 of the Revised Code.	991

(2) "Street," "highway," and "motor vehicle" have the same	992
meanings as in section 4511.01 of the Revised Code.	993

(B) No person shall have in the person's possession an	994
opened container of beer or intoxicating liquor in any of the	995
following circumstances:	996

(1) In a state liquor store;

997

(2) Except as provided in division (C) of this section, on	998
the premises of the holder of any permit issued by the division of	999
liquor control;	1000

(3) In any other public place;

1001

(4) Except as provided in division (D) of this section,	1002
while operating or being a passenger in or on a motor vehicle on	1003
any street, highway, or other public or private property open to	1004
the public for purposes of vehicular travel or parking;	1005

(5) Except as provided in division (D) of this section,	1006
while being in or on a stationary motor vehicle on any street,	1007
highway, or other public or private property open to the public	1008
for purposes of vehicular travel or parking.	1009

(C)(1) A person may have in the person's possession an	1010
opened container of any of the following:	1011

(a) Beer or intoxicating liquor that has been lawfully	1012
purchased for consumption on the premises where bought from the	1013
holder of an A-1-A, A-2, D-1, D-2, D-3, D-3a, D-4, D-4a, D-5,	1014
D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k,	1015
D-7, D-8, E, F, or F-2 permit;	1016

(b) Beer, wine, or mixed beverages served for consumption on	1017
the premises by the holder of an F-3 permit or wine served for	1018
consumption on the premises by the holder of an F-4 permit;	1019

(c) Beer or intoxicating liquor consumed on the premises of	1020
a convention facility as provided in section 4303.201 of the	1021
Revised Code;	1022

(d) Beer or intoxicating liquor to be consumed during	1023
tastings and samplings approved by rule of the liquor control	1024
commission.	1025

(2) A person may have in the person's possession on an F	1026
liquor permit premises an opened container of beer or intoxicating	1027
liquor that was not purchased from the holder of the F permit if	1028
the premises for which the F permit is issued is a music festival	1029
and the holder of the F permit grants permission for that	1030
possession on the premises during the period for which the F	1031
permit is issued. As used in this division, "music festival"	1032
means a series of outdoor live musical performances, extending for	1033
a period of at least three consecutive days and located on an area	1034
of land of at least forty acres.	1035

(D) This section does not apply to a person who pays all or	1036
a portion of the fee imposed for the use of a chauffeured	1037
limousine pursuant to a prearranged contract, or the guest of the	1038
person, when all of the following apply:	1039

(1) The person or guest is a passenger in the limousine.

1040

(2) The person or guest is located in the limousine, but is	1041
not occupying a seat in the front compartment of the limousine	1042
where the operator of the limousine is located.	1043

(3) The limousine is located on any street, highway, or	1044
other public or private property open to the public for purposes	1045
of vehicular travel or parking.	1046

Sec. 4303.01.  As used in sections 4303.01 to 4303.37 of the	1047
Revised Code, "intoxicating liquor," "liquor," "sale," "sell,"	1048
"vehicle," "alcohol," "beer," "malt liquor," "malt beverage,"	1049
"wine," "mixed beverages," "spirituous liquor," "sealed	1050
container," "person," "manufacture," "manufacturer," "wholesale	1051
distributor," "distributor," "hotel," "restaurant," "club," "night	1052
club," "at retail," "pharmacy," and "enclosed shopping center"	1053
have the same meanings as in section 4301.01 of the Revised Code.	1054

Sec. 4303.02.  Permit A-1 may be issued to a manufacturer to	1055
manufacture beer, ale, stout, and other malt liquor containing not	1056
more than six per cent of alcohol by weight and sell suchbeer	1057
products in bottles or containers for home use and to retail and	1058
wholesale permit holders under such rules as are promulgated by	1059
the division of liquor control. The fee for this permit is three	1060
thousand one hundred twenty-five dollars for each plant during the	1061
year covered by the permit.	1062

Sec. 4303.06.  Permit B-1 may be issued to a wholesale	1063
distributor of beer to purchase from the holders of A-1 permits	1064
and to import and distribute or sell beer, ale, lager, stout, and	1065
other malt liquors containing not more than six per cent of	1066
alcohol by weight for home use and to retail permit holders under	1067
such rules as are adopted by the division of liquor control. The	1068
fee for this permit is two thousand five hundred dollars for each	1069
distributing plant or warehouse during the year covered by the	1070
permit.	1071

Sec. 4303.07.  Permit B-2 may be issued to a wholesale	1072
distributor of wine to purchase from holders of A-2 and B-5	1073
permits and distribute or sell such product, in the original	1074
container in which it was placed by the B-5 permit holder or	1075
manufacturer at the place where manufactured, to A-1-A, C-2, D-2,	1076
D-3, D-4, D-4a, D-5, D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g,	1077
D-5h, D-5i, D-5j, D-5k, and E permit holders, and for home use.	1078
The fee for this permit is two hundred fifty dollars for each	1079
distributing plant or warehouse. The initial fee shall be	1080
increased ten cents per wine barrel of fifty gallons for all wine	1081
distributed and sold in this state in excess of twelve hundred	1082
fifty such barrels during the year covered by the permit.	1083

Sec. 4303.10.  Permit B-5 may be issued to a wholesale	1084
distributor of wine to purchase wine from the holders of A-2	1085
permits, to purchase and import wine in bond or otherwise, in bulk	1086
or in containers of any size, and to bottle wine for distribution	1087
and sale to holders of A-1-A, B-2, B-3, B-5, C-2, D-2, D-3, D-4,	1088
D-4a, D-5, D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g, D-5h, D-5i,	1089
D-5j, D-5k, and E permits and for home use in sealed containers.	1090
No wine shall be bottled by a B-5 permit holder in containers	1091
supplied by any person who intends the wine for home use. The fee	1092
for this permit is one thousand two hundred fifty dollars.	1093

Sec. 4303.181.  (A) Permit D-5a may be issued either to the	1094
owner or operator of a hotel or motel that is required to be	1095
licensed under section 3731.03 of the Revised Code, that contains	1096
at least fifty rooms for registered transient guests, and that	1097
qualifies under the other requirements of this section, or to the	1098
owner or operator of a restaurant specified under this section, to	1099
sell beer and any intoxicating liquor at retail, only by the	1100
individual drink in glass and from the container, for consumption	1101
on the premises where sold, and to registered guests in their	1102
rooms, which may be sold by means of a controlled access alcohol	1103
and beverage cabinet in accordance with division (B) of section	1104
4301.21 of the Revised Code; and to sell the same products in the	1105
same manner and amounts not for consumption on the premises as may	1106
be sold by holders of D-1 and D-2 permits. The premises of the	1107
hotel or motel shall include a retail food establishment or a	1108
food service operation licensed pursuant to Chapter 3717. of the	1109
Revised Code that operates as a restaurant for purposes of this	1110
chapter and that is affiliated with the hotel or motel and within	1111
or contiguous to the hotel or motel, and that serves food within	1112
the hotel or motel, but the principal business of the owner or	1113
operator of the hotel or motel shall be the accommodation of	1114
transient guests. In addition to the privileges authorized in	1115
this division, the holder of a D-5a permit may exercise the same	1116
privileges as the holder of a D-5 permit.	1117

The owner or operator of a hotel, motel, or restaurant who	1118
qualified for and held a D-5a permit on August 4, 1976, may, if	1119
the owner or operator held another permit before holding a D-5a	1120
permit, either retain a D-5a permit or apply for the permit	1121
formerly held, and the division of liquor control shall issue the	1122
permit for which the owner or operator applies and formerly held,	1123
notwithstanding any quota.	1124

A D-5a permit shall not be transferred to another location.	1125
No quota restriction shall be placed on the number of such permits	1126
that may be issued.	1127

The fee for this permit is one thousand eight hundred	1128
seventy-five dollars.	1129

(B) Permit D-5b may be issued to the owner, operator,	1130
tenant, lessee, or occupant of an enclosed shopping center to sell	1131
beer and intoxicating liquor at retail, only by the individual	1132
drink in glass and from the container, for consumption on the	1133
premises where sold; and to sell the same products in the same	1134
manner and amount not for consumption on the premises as may be	1135
sold by holders of D-1 and D-2 permits. In addition to the	1136
privileges authorized in this division, the holder of a D-5b	1137
permit may exercise the same privileges as a holder of a D-5	1138
permit.	1139

A D-5b permit shall not be transferred to another location.

1140

One D-5b permit may be issued at an enclosed shopping center	1141
containing at least two hundred twenty-five thousand, but less	1142
than four hundred thousand, square feet of floor area.	1143

Two D-5b permits may be issued at an enclosed shopping center	1144
containing at least four hundred thousand square feet of floor	1145
area. No more than one D-5b permit may be issued at an enclosed	1146
shopping center for each additional two hundred thousand square	1147
feet of floor area or fraction of that floor area, up to a	1148
maximum of five D-5b permits for each enclosed shopping center.	1149
The number of D-5b permits that may be issued at an enclosed	1150
shopping center shall be determined by subtracting the number of	1151
D-3 and D-5 permits issued in the enclosed shopping center from	1152
the number of D-5b permits that otherwise may be issued at the	1153
enclosed shopping center under the formulas provided in this	1154
division. Except as provided in this section, no quota shall be	1155
placed on the number of D-5b permits that may be issued.	1156
Notwithstanding any quota provided in this section, the holder of	1157
any D-5b permit first issued in accordance with this section is	1158
entitled to its renewal in accordance with section 4303.271 of the	1159
Revised Code.	1160

The holder of a D-5b permit issued before April 4, 1984,	1161
whose tenancy is terminated for a cause other than nonpayment of	1162
rent, may return the D-5b permit to the division of liquor	1163
control, and the division shall cancel that permit. Upon	1164
cancellation of that permit and upon the permit holder's payment	1165
of taxes, contributions, premiums, assessments, and other debts	1166
owing or accrued upon the date of cancellation to this state and	1167
its political subdivisions and a filing with the division of a	1168
certification of that payment, the division shall issue to that	1169
person either a D-5 permit, or a D-1, a D-2, and a D-3 permit, as	1170
that person requests. The division shall issue the D-5 permit, or	1171
the D-1, D-2, and D-3 permits, even if the number of D-1, D-2,	1172
D-3, or D-5 permits currently issued in the municipal corporation	1173
or in the unincorporated area of the township where that person's	1174
proposed premises is located equals or exceeds the maximum number	1175
of such permits that can be issued in that municipal corporation	1176
or in the unincorporated area of that township under the	1177
population quota restrictions contained in section 4303.29 of the	1178
Revised Code. Any D-1, D-2, D-3, or D-5 permit so issued shall	1179
not be transferred to another location. If a D-5b permit is	1180
canceled under the provisions of this paragraph, the number of	1181
D-5b permits that may be issued at the enclosed shopping center	1182
for which the D-5b permit was issued, under the formula provided	1183
in this division, shall be reduced by one if the enclosed shopping	1184
center was entitled to more than one D-5b permit under the	1185
formula.	1186

The fee for this permit is one thousand eight hundred	1187
seventy-five dollars.	1188

(C) Permit D-5c may be issued to the owner or operator of a	1189
retail food establishment or a food service operation licensed	1190
pursuant to Chapter 3717. of the Revised Code that operates as a	1191
restaurant for purposes of this chapter and that qualifies under	1192
the other requirements of this section to sell beer and any	1193
intoxicating liquor at retail, only by the individual drink in	1194
glass and from the container, for consumption on the premises	1195
where sold, and to sell the same products in the same manner and	1196
amounts not for consumption on the premises as may be sold by	1197
holders of D-1 and D-2 permits. In addition to the privileges	1198
authorized in this division, the holder of a D-5c permit may	1199
exercise the same privileges as the holder of a D-5 permit.	1200

To qualify for a D-5c permit, the owner or operator of a	1201
retail food establishment or a food service operation licensed	1202
pursuant to Chapter 3717. of the Revised Code that operates as a	1203
restaurant for purposes of this chapter, shall have operated the	1204
restaurant at the proposed premises for not less than twenty-four	1205
consecutive months immediately preceding the filing of the	1206
application for the permit, have applied for a D-5 permit no later	1207
than December 31, 1988, and appear on the division's quota waiting	1208
list for not less than six months immediately preceding the filing	1209
of the application for the permit. In addition to these	1210
requirements, the proposed D-5c permit premises shall be located	1211
within a municipal corporation and further within an election	1212
precinct that, at the time of the application, has no more than	1213
twenty-five per cent of its total land area zoned for residential	1214
use.	1215

A D-5c permit shall not be transferred to another location.	1216
No quota restriction shall be placed on the number of such permits	1217
that may be issued.	1218

Any person who has held a D-5c permit for at least two years	1219
may apply for a D-5 permit, and the division of liquor control	1220
shall issue the D-5 permit notwithstanding the quota restrictions	1221
contained in section 4303.29 of the Revised Code or in any rule of	1222
the liquor control commission.	1223

The fee for this permit is one thousand two hundred fifty	1224
dollars.	1225

(D) Permit D-5d may be issued to the owner or operator of a	1226
retail food establishment or a food service operation licensed	1227
pursuant to Chapter 3717. of the Revised Code that operates as a	1228
restaurant for purposes of this chapter and that is located at an	1229
airport operated by a board of county commissioners pursuant to	1230
section 307.20 of the Revised Code or at an airport operated by a	1231
regional airport authority pursuant to Chapter 308. of the Revised	1232
Code. Not more than one D-5d permit shall be issued in each	1233
county. The holder of a D-5d permit may sell beer and any	1234
intoxicating liquor at retail, only by the individual drink in	1235
glass and from the container, for consumption on the premises	1236
where sold, and may sell the same products in the same manner and	1237
amounts not for consumption on the premises where sold as may be	1238
sold by the holders of D-1 and D-2 permits. In addition to the	1239
privileges authorized in this division, the holder of a D-5d	1240
permit may exercise the same privileges as the holder of a D-5	1241
permit.	1242

A D-5d permit shall not be transferred to another location.	1243
Except as otherwise provided in this division, no quota	1244
restrictions shall be placed on the number of such permits that	1245
may be issued.	1246

The fee for this permit is one thousand eight hundred	1247
seventy-five dollars.	1248

(E) Permit D-5e may be issued to any nonprofit organization	1249
that is exempt from federal income taxation under the "Internal	1250
Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 501(c)(3), as	1251
amended, or that is a charitable organization under any chapter of	1252
the Revised Code, and that owns or operates a riverboat that	1253
meets all of the following:	1254

(1) Is permanently docked at one location;

1255

(2) Is designated as an historical riverboat by the Ohio	1256
historical society;	1257

(3) Contains not less than fifteen hundred square feet of	1258
floor area;	1259

(4) Has a seating capacity of fifty or more persons.

1260

The holder of a D-5e permit may sell beer and intoxicating	1261
liquor at retail, only by the individual drink in glass and from	1262
the container, for consumption on the premises where sold.	1263

A D-5e permit shall not be transferred to another location.	1264
No quota restriction shall be placed on the number of such permits	1265
that may be issued. The population quota restrictions contained	1266
in section 4303.29 of the Revised Code or in any rule of the	1267
liquor control commission shall not apply to this division, and	1268
the division shall issue a D-5e permit to any applicant who meets	1269
the requirements of this division. However, the division shall	1270
not issue a D-5e permit if the permit premises or proposed permit	1271
premises are located within an area in which the sale of	1272
spirituous liquor by the glass is prohibited.	1273

The fee for this permit is nine hundred seventy-five dollars.

1274

(F) Permit D-5f may be issued to the owner or operator of	1275
a retail food establishment or a food service operation licensed	1276
under Chapter 3717. of the Revised Code that operates as a	1277
restaurant for purposes of this chapter and that meets all of the	1278
following:	1279

(1) It contains not less than twenty-five hundred square	1280
feet of floor area.	1281

(2) It is located on or in, or immediately adjacent to, the	1282
shoreline of, a navigable river.	1283

(3) It provides docking space for twenty-five boats.

1284

(4) It provides entertainment and recreation, provided that	1285
not less than fifty per cent of the business on the permit	1286
premises shall be preparing and serving meals for a consideration.	1287

In addition, each application for a D-5f permit shall be	1288
accompanied by a certification from the local legislative	1289
authority that the issuance of the D-5f permit is not inconsistent	1290
with that political subdivision's comprehensive development plan	1291
or other economic development goal as officially established by	1292
the local legislative authority.	1293

The holder of a D-5f permit may sell beer and intoxicating	1294
liquor at retail, only by the individual drink in glass and from	1295
the container, for consumption on the premises where sold.	1296

A D-5f permit shall not be transferred to another location.	1297
No more than fifteen D-5f permits shall be issued by the division	1298
of liquor control, and no more than two such permits shall be	1299
issued in any county. However, the	1300

The division of liquor control shall not issue a D-5f permit	1301
if the permit premises or proposed permit premises are located	1302
within an area in which the sale of spirituous liquor by the glass	1303
is prohibited.	1304

A fee for this permit is one thousand eight hundred	1305
seventy-five dollars.	1306

As used in this division, "navigable river" means a river	1307
that is also a "navigable water" as defined in the "Federal Power	1308
Act," 94 Stat. 770 (1980), 16 U.S.C. 796.	1309

(G) Permit D-5g may be issued to a nonprofit corporation	1310
that is either the owner or the operator of a national	1311
professional sports museum. The holder of a D-5g permit may sell	1312
beer and any intoxicating liquor at retail, only by the individual	1313
drink in glass and from the container, for consumption on the	1314
premises where sold. The holder of a D-5g permit shall sell no	1315
beer or intoxicating liquor for consumption on the premises where	1316
sold after one a.m. A D-5g permit shall not be transferred to	1317
another location. No quota restrictions shall be placed on the	1318
number of D-5g permits that may be issued. The fee for this	1319
permit is one thousand five hundred dollars.	1320

(H) Permit D-5h may be issued to any nonprofit organization	1321
that is exempt from federal income taxation under the "Internal	1322
Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 501(c)(3), as	1323
amended, that owns or operates a fine arts museum and has no less	1324
than five thousand bona fide members possessing full membership	1325
privileges. The holder of a D-5h permit may sell beer and any	1326
intoxicating liquor at retail, only by the individual drink in	1327
glass and from the container, for consumption on the premises	1328
where sold. The holder of a D-5h permit shall sell no beer or	1329
intoxicating liquor for consumption on the premises where sold	1330
after one a.m. A D-5h permit shall not be transferred to another	1331
location. No quota restrictions shall be placed on the number of	1332
D-5h permits that may be issued. The fee for this permit is one	1333
thousand five hundred dollars.	1334

(I) Permit D-5i may be issued to the owner or operator of	1335
a retail food establishment or a food service operation licensed	1336
under Chapter 3717. of the Revised Code that operates as a	1337
restaurant for purposes of this chapter and that meets all of the	1338
following requirements:	1339

(1) It is located in a municipal corporation or a township	1340
with a population of fifty thousand or less.	1341

(2) It has inside seating capacity for at least one hundred	1342
forty persons.	1343

(3) It has at least four thousand square feet of floor	1344
area.	1345

(4) It offers full-course meals, appetizers, and sandwiches.

1346

(5) Its receipts from beer and liquor sales do not exceed	1347
twenty-five per cent of its total gross receipts.	1348

(6) The value of its real and personal property exceeds	1349
seven hundred twenty-five thousand dollars.	1350

The holder of a D-5i permit shall cause an independent audit	1351
to be performed at the end of one full year of operation following	1352
issuance of the permit in order to verify the requirements of	1353
division (I)(5) of this section. The results of the independent	1354
audit shall be transmitted to the division. Upon determining that	1355
the receipts of the holder from beer and liquor sales exceeded	1356
twenty-five per cent of its total gross receipts, the division	1357
shall suspend the permit of the permit holder under section	1358
4301.25 of the Revised Code and may allow the permit holder to	1359
elect a forfeiture under section 4301.252 of the Revised Code.	1360

The holder of a D-5i permit may sell beer and any	1361
intoxicating liquor at retail, only by the individual drink in	1362
glass and from the container, for consumption on the premises	1363
where sold, and may sell the same products in the same manner and	1364
amounts not for consumption on the premises where sold as may be	1365
sold by the holders of D-1 and D-2 permits. The holder of a D-5i	1366
permit shall sell no beer or intoxicating liquor for consumption	1367
on the premises where sold after two-thirty a.m. In addition to	1368
the privileges authorized in this division, the holder of a D-5i	1369
permit may exercise the same privileges as the holder of a D-5	1370
permit.	1371

A D-5i permit shall not be transferred to another location.	1372
The division of liquor control shall not renew a D-5i permit	1373
unless the food service operation for which it is issued continues	1374
to meet the requirements described in divisions (I)(1) to (6) of	1375
this section. No quota restrictions shall be placed on the number	1376
of D-5i permits that may be issued. The fee for this permit is	1377
one thousand eight hundred seventy-five dollars.	1378

(J)(1) Permit D-5j may be issued to the owner or the	1379
operator of a retail food establishment or a food service	1380
operation licensed under Chapter 3717. of the Revised Code to	1381
sell beer and intoxicating liquor at retail, only by the	1382
individual drink in glass and from the container, for consumption	1383
on the premises where sold and to sell beer and intoxicating	1384
liquor in the same manner and amounts not for consumption on the	1385
premises where sold as may be sold by the holders of D-1 and D-2	1386
permits. The holder of a D-5j permit may exercise the same	1387
privileges, and shall observe the same hours of operation, as the	1388
holder of a D-5 permit.	1389

(2) The D-5j permit shall be issued only within a community	1390
entertainment district that is designated under section 4301.80 of	1391
the Revised Code and that is located in a municipal corporation	1392
with a population of at least one hundred thousand.	1393

(3) The location of a D-5j permit may be transferred only	1394
within the geographic boundaries of the community entertainment	1395
district in which it was issued and shall not be transferred	1396
outside the geographic boundaries of that district.	1397

(4) Not more than one D-5j permit shall be issued within	1398
each community entertainment district for each five acres of land	1399
located within the district. Not more than fifteen D-5j permits	1400
may be issued within a single community entertainment district.	1401
Except as otherwise provided in division (J)(4) of this section,	1402
no quota restrictions shall be placed upon the number of D-5j	1403
permits that may be issued.	1404

(5) The fee for a D-5j permit is one thousand eight hundred	1405
seventy-five dollars.	1406

(K)(1) Permit D-5k may be issued to any nonprofit	1407
organization that is exempt from federal income taxation under the	1408
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.	1409
501(c)(3), as amended, that is the owner or operator of a	1410
botanical garden recognized by the American association of	1411
botanical gardens and arboreta, and that has not less than	1412
twenty-five hundred bona fide members.	1413

(2) The holder of a D-5k permit may sell beer and any	1414
intoxicating liquor at retail, only by the individual drink in	1415
glass and from the container, on the premises where sold.	1416

(3) The holder of a D-5k permit shall sell no beer or	1417
intoxicating liquor for consumption on the premises where sold	1418
after one a.m.	1419

(4) A D-5k permit shall not be transferred to another	1420
location.	1421

(5) No quota restrictions shall be placed on the number of	1422
D-5k permits that may be issued.	1423

(6) The fee for the D-5k permit is one thousand five	1424
hundred dollars.	1425

Sec. 4303.182. (A) Except as otherwise provided in divisions	1426
(B) to (F)(G) of this section, permit D-6 shall be issued to the	1427
holder of an A-1-A, A-2, C-2, D-2, D-3, D-4, D-4a, D-5, D-5a,	1428
D-5b, D-5c, D-5d, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, or D-7	1429
permit to allow sale under that permit between the hours of ten	1430
a.m. and midnight, or between the hours of one p.m. and midnight,	1431
on Sunday, as applicable, if that sale has been authorized under	1432
section 4301.361, 4301.364, 4301.365, or 4301.366 of the Revised	1433
Code and under the restrictions of that authorization.	1434

(B) Permit D-6 shall be issued to the holder of any permit,	1435
including a D-4a and D-5d permit, authorizing the sale of	1436
intoxicating liquor issued for a premises located at any publicly	1437
owned airport, as defined in section 4563.01 of the Revised Code,	1438
at which commercial airline companies operate regularly scheduled	1439
flights on which space is available to the public, to allow sale	1440
under such permit between the hours of ten a.m. and midnight on	1441
Sunday, whether or not that sale has been authorized under section	1442
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	1443

(C) Permit D-6 shall be issued to the holder of a D-5a	1444
permit, and to the holder of a D-3 or D-3a permit who is the owner	1445
or operator of a hotel or motel that is required to be licensed	1446
under section 3731.03 of the Revised Code, that contains at least	1447
fifty rooms for registered transient guests, and that has on its	1448
premises a retail food establishment or a food service operation	1449
licensed pursuant to Chapter 3717. of the Revised Code that	1450
operates as a restaurant for purposes of this chapter and is	1451
affiliated with the hotel or motel and within or contiguous to the	1452
hotel or motel and serving food within the hotel or motel, to	1453
allow sale under such permit between the hours of ten a.m. and	1454
midnight on Sunday, whether or not that sale has been authorized	1455
under section 4301.361, 4301.364, 4301.365, or 4301.366 of the	1456
Revised Code.	1457

(D) The holder of a D-6 permit that is issued to a sports	1458
facility may make sales under the permit between the hours of	1459
eleven a.m. and midnight on any Sunday on which a professional	1460
baseball, basketball, football, hockey, or soccer game is being	1461
played at the sports facility. As used in this division, "sports	1462
facility" means a stadium or arena that has a seating capacity of	1463
at least four thousand and that is owned or leased by a	1464
professional baseball, basketball, football, hockey, or soccer	1465
franchise or any combination of those franchises.	1466

(E) Permit D-6 shall be issued to the holder of any permit	1467
that authorizes the sale of beer or intoxicating liquor and that	1468
is issued to a premises located in or at the Ohio historical	1469
society area or the state fairgrounds, as defined in division (B)	1470
of section 4301.40 of the Revised Code, to allow sale under that	1471
permit between the hours of ten a.m. and midnight on Sunday,	1472
whether or not that sale has been authorized under section	1473
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	1474

(F) Permit D-6 shall be issued to the holder of any permit	1475
that authorizes the sale of intoxicating liquor and that is issued	1476
to an outdoor performing arts center to allow sale under that	1477
permit between the hours of one p.m. and midnight on Sunday,	1478
whether or not that sale has been authorized under section	1479
4301.361 of the Revised Code. A D-6 permit issued under this	1480
division is subject to the results of an election, held after the	1481
D-6 permit is issued, on question (B)(4) as set forth in section	1482
4301.351 of the Revised Code. Following the end of the period	1483
during which an election may be held on question (B)(4) as set	1484
forth in that section, sales of intoxicating liquor may continue	1485
at an outdoor performing arts center under a D-6 permit issued	1486
under this division, unless an election on that question is held	1487
during the permitted period and a majority of the voters voting in	1488
the precinct on that question vote "no."	1489

As used in this division, "outdoor performing arts center"	1490
means an outdoor performing arts center that is located on not	1491
less than eight hundred acres of land and that is open for	1492
performances from the first day of April to the last day of	1493
October of each year.	1494

(G) Permit D-6 shall be issued to the holder of any permit	1495
that authorizes the sale of beer or intoxicating liquor and that	1496
is issued to a golf course owned by the state, a conservancy	1497
district, a park district created under Chapter 1545. of the	1498
Revised Code, or another political subdivision to allow sale under	1499
that permit between the hours of ten a.m. and midnight on Sunday,	1500
whether or not that sale has been authorized under section	1501
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	1502

(H) If the restriction to licensed premises where the sale of	1503
food and other goods and services exceeds fifty per cent of the	1504
total gross receipts of the permit holder at the premises is	1505
applicable, the division of liquor control may accept an affidavit	1506
from the permit holder to show the proportion of the permit	1507
holder's gross receipts derived from the sale of food and other	1508
goods and services. If the liquor control commission determines	1509
that affidavit to have been false, it shall revoke the permits of	1510
the permit holder at the premises concerned.	1511

(H)(I) The fee for the D-6 permit is two hundred fifty	1512
dollars when it is issued to the holder of an A-1-A, A-2, D-2,	1513
D-3, D-3a, D-4, D-4a, D-5, D-5a, D-5b, D-5c, D-5d, D-5e, D-5f,	1514
D-5g, D-5h, D-5i, D-5j, D-5k, or D-7 permit. The fee for the D-6	1515
permit is two hundred dollars when it is issued to the holder of a	1516
C-2 permit.	1517

Sec. 4303.184.  (A) PermitSubject to division (B) of this	1518
section, a D-8 permit may be issued to the holder of a C-1, C-2,	1519
or C-2x permit issued to a retail store that has either of the	1520
following characteristics:	1521

(1) The store has at least five thousand five hundred square	1522
feet of floor area, and it generates more than sixty per cent of	1523
its sales in general merchandise items and food for consumption	1524
off the premises where sold.	1525

(2) Wine constitutes at least sixty per cent of the value of	1526
the store's inventory.	1527

(B) A D-8 permit may be issued to the holder of a C-1, C-2,	1528
or C-2x permit only if the premises of the permit holder are	1529
located in a precinct, or at a particular location in a precinct,	1530
in which the sale of beer, wine, or mixed beverages is permitted	1531
for consumption off the premises where sold. Sales under a D-8	1532
permit are not affected by whether sales for consumption on the	1533
premises where sold are permitted in the precinct or at the	1534
particular location where the D-8 premises are located.	1535

(C) The holder of a D-8 permit may sell tasting samples of	1536
beer, wine, and mixed beverages, but not spirituous liquor, at	1537
retail, for consumption on the premises where sold in an amount	1538
not to exceed two ounces or another amount designated by rule of	1539
the liquor control commission. A tasting sample shall not be sold	1540
for general consumption. No D-8 permit holder shall allow any	1541
authorized purchaser to consume more than four tasting samples of	1542
beer, wine, or mixed beverages, or any combination of beer, wine,	1543
or mixed beverages, per day.	1544

(C)(D) The privileges authorized under a D-8 permit may only	1545
be exercised in conjunction with and during the hours of operation	1546
authorized by a C-1, C-2, C-2x, or D-6 permit.	1547

(D)(E) A D-8 permit shall not be transferred to another	1548
location.	1549

(E)(F) The fee for the D-8 permit is two hundred fifty	1550
dollars.	1551

(F)(G) The holder of a D-8 permit shall cause an independent	1552
audit to be performed at the end of the first full year of	1553
operation following issuance of the permit, and at the end of each	1554
second year thereafter, in order to verify that the permit holder	1555
satisfies the applicable requirement of division (A)(1) or (2) of	1556
this section. The permit holder shall transmit the results of the	1557
independent audit to the division of liquor control. If the	1558
results of the audit indicate noncompliance with division (A) of	1559
this section, the division shall not renew the D-8 permit of the	1560
permit holder.	1561

Sec. 4303.204. (A) The division of liquor control may issue	1562
an F-4 permit to an association or corporation organized	1563
not-for-profit in this state to conduct an event that includes the	1564
introduction, showcasing, or promotion of Ohio wines, if the event	1565
has all of the following characteristics:	1566

(1) It is coordinated by that association or corporation,	1567
and the association or corporation is responsible for the	1568
activities at it.	1569

(2) It has as one of its purposes the intent to introduce,	1570
showcase, or promote Ohio wines to persons who attend it.	1571

(3) It includes the sale of food for consumption on the	1572
premises where sold.	1573

(4) It features at least three A-2 permit holders who sell	1574
Ohio wine at it.	1575

(B) The holder of an F-4 permit may furnish, without charge,	1576
wine that it has obtained from the A-2 permit holders that are	1577
participating in the event for which the F-4 permit is issued, in	1578
two-ounce samples for consumption on the premises where furnished	1579
and may sell such wine by the glass for consumption on the	1580
premises where sold. The holder of an A-2 permit that is	1581
participating in the event for which the F-4 permit is issued may	1582
sell wine that it has manufactured, in sealed containers for	1583
consumption off the premises where sold. Wine may be furnished or	1584
sold on the premises of the event for which the F-4 permit is	1585
issued only where and when the sale of wine is otherwise permitted	1586
by law.	1587

(C) The premises of the event for which the F-4 permit is	1588
issued shall be clearly defined and sufficiently restricted to	1589
allow proper enforcement of the permit by state and local law	1590
enforcement officers. If an F-4 permit is issued for all or a	1591
portion of the same premises for which another class of permit is	1592
issued, that permit holder's privileges will be suspended in that	1593
portion of the premises in which the F-4 permit is in effect.	1594

(D) No F-4 permit shall be effective for more than	1595
seventy-two consecutive hours. No sales or furnishing of wine	1596
shall take place under an F-4 permit after one a.m.	1597

(E) The division shall not issue more than six F-4 permits	1598
to the same not-for-profit association or corporation in any one	1599
calendar year.	1600

(F) An applicant for an F-4 permit shall apply for the	1601
permit not later than thirty days prior to the first day of the	1602
event for which the permit is sought. The application for the	1603
permit shall list all of the A-2 permit holders that will	1604
participate in the event for which the F-4 permit is sought. The	1605
fee for the F-4 permit is thirty dollars per day.	1606

The division shall prepare and make available an F-4 permit	1607
application form and may require applicants for and holders of the	1608
F-4 permit to provide information that is in addition to that	1609
required by this section and that is necessary for the	1610
administration of this section.	1611

(G)(1) The holder of an F-4 permit is responsible for, and	1612
is subject to penalties for, any violations of this chapter or	1613
Chapter 4301. of the Revised Code or the rules adopted under this	1614
and that chapter.	1615

(2) An F-4 permit holder shall not allow an A-2 permit	1616
holder to participate in the event for which the F-4 permit is	1617
issued if the A-2 or A-1-A permit of that A-2 permit holder is	1618
under suspension.	1619

(3) The division may refuse to issue an F-4 permit to an	1620
applicant who has violated any provision of this chapter or	1621
Chapter 4301. of the Revised Code during the applicant's previous	1622
operation under an F-4 permit, for a period of up to two years	1623
after the date of the violation.	1624

(H)(1) Notwithstanding division (E) of section 4301.22 of	1625
the Revised Code, an A-2 permit holder that participates in an	1626
event for which an F-4 permit is issued may donate wine that it	1627
has manufactured to the holder of that F-4 permit. The holder of	1628
an F-4 permit may return unused and sealed containers of wine to	1629
the A-2 permit holder that donated the wine at the conclusion of	1630
the event for which the F-4 permit was issued.	1631

(2) The participation by an A-2 permit holder or its	1632
employees in an event for which an F-4 permit is issued does not	1633
violate section 4301.24 of the Revised Code.	1634

Sec. 4303.22.  Permit H may be issued for a fee of one	1636
hundred fifty dollars to a carrier by motor vehicle who also holds	1637
a license issued by the public utilities commission to transport	1638
beer, intoxicating liquor, and alcohol, or any of them, in this	1639
state for delivery or use in this state. This section does not	1640
prevent the division of liquor control from contracting with	1641
common or contract carriers for the delivery or transportation of	1642
liquor for the division, and any contract or common carrier so	1643
contracting with the division is eligible for an H permit.	1644
Manufacturers or wholesale distributors of beer or intoxicating	1645
liquor other than spirituous liquor who transport or deliver their	1646
own products to or from their premises licensed under Chapters	1647
this chapter and Chapter 4301. and 4303. of the Revised Code by	1648
their own trucks as an incident to the purchase or sale of such	1649
beverages need not obtain an H permit. Carriers by rail shall	1650
receive suchan H permit upon application thereforfor it.	1651

This section does not prevent the division from issuing, upon	1652
the payment of the permit fee, an H permit to any person,	1653
partnership, firm, or corporation, licensed by any other state to	1654
engage in the business of manufacturing and brewing or producing	1655
beer, malt liquor, wine, and mixed beverages or any person,	1656
partnership, firm, or corporation, licensed by the United States	1657
or any other state to engage in the business of importing beer,	1658
malt liquor, wine, and mixed beverages manufactured outside the	1659
United States. SuchThe manufacturer, brewer, or importer of	1660
products manufactured outside the United States, upon the issuance	1661
of an H permit, may transport, ship, and deliver only its own	1662
products to holders of B-1 or B-5 permits in Ohio in motor trucks	1663
and equipment owned and operated by such class H permit holder. No	1664
H permit shall be issued by the division to such applicant until	1665
the applicant files with the division a liability insurance	1666
certificate or policy satisfactory to the division, in a sum of	1667
not less than one thousand nor more than five thousand dollars for	1668
property damage and for not less than five thousand nor more than	1669
fifty thousand dollars for loss sustained by reason of injury or	1670
death and with such other terms as the division considers	1671
necessary to adequately protect the interest of the public, having	1672
due regard for the number of persons and amount of property	1673
affected. SuchThe certificate or policy shall insure the	1674
manufacturer, brewer, or importer of products manufactured outside	1675
the United States against loss sustained by reason of the death of	1676
or injury to persons, and for loss of or damage to property, from	1677
the negligence of such class H permit holder in the operation of	1678
its motor vehicles or equipment in this state.	1679

Sec. 4303.29.  (A) No permit, other than an H permit, shall	1680
be issued to a firm or partnership unless all the members of said	1681
the firm or partnership are citizens of the United States and a	1682
majority have resided in this state for one year prior to	1683
application for suchthe permit. No permit, other than an H	1684
permit, shall be issued to an individual who is not a citizen of	1685
the United States who has resided in this state for at least one	1686
year prior to application for suchthe permit. No permit, other	1687
than an E or H permit, shall be issued to any corporation	1688
organized under the laws of any country, territory, or state other	1689
than Ohiothis state until it has furnished the division of liquor	1690
control with evidence that it has complied with the laws of this	1691
state relating to the transaction of business in this state.	1692

The division may refuse to issue any permit to or refuse to	1693
renew any permit of any person convicted of any felony that is	1694
reasonably related to the person's fitness to operate a liquor	1695
permit business in this state. No holder of a permit shall sell,	1696
assign, transfer, or pledge suchthe permit, without the written	1697
consent of the division.	1698

(B)(1) No more than one of each type of C or D permits	1699
permit shall be issued to any one person, firm, or corporation in	1700
any county having a population of less than twenty-five thousand,	1701
and no more than one of each type of C or D permitspermit shall	1702
be issued to any one person, firm, or corporation for any	1703
additional twenty-five thousand or major fraction thereof in any	1704
county having a greater population than twenty-five thousand,	1705
provided that, in the case of D-3, D-3a, D-4, and D-5 permits, no	1706
more than one permit shall be issued to any one person, firm, or	1707
corporation in any county having a population of less than fifty	1708
thousand, and no more than one such permit shall be issued to any	1709
one person, firm, or corporation for any additional fifty thousand	1710
or major fraction thereof in any county having a greater	1711
population than fifty thousand.	1712

(2) No D-3 permit shall be issued to any club unless such	1713
the club has been continuously engaged in the activity specified	1714
in section 4303.15 of the Revised Code, as a qualification for	1715
suchthat class of permit, for two years at the time suchthe	1716
permit is issued.	1717

(3)(a) Subject to division (B)(3)(b) of this section, upon	1718
application by properly qualified persons, one C-1 and C-2 permit	1719
shall be issued for each one thousand population or part thereof	1720
of that population, and one D-1 and D-2 permit shall be issued for	1721
each two thousand population or part thereofof that population,	1722
in each municipal corporation and in the unincorporated area of	1723
each township.	1724

Subject to division (B)(3)(b) of this section, not more than	1725
one D-3, D-4, or D-5 permit shall be issued for each two thousand	1726
population, or part thereof,of that population in any municipal	1727
corporation and in the unincorporated area of any township, except	1728
that, in any city of a population of fifty-five thousand or more,	1729
one D-3 permit may be issued for each fifteen hundred population,	1730
or part thereofof that population.	1731

(b) Nothing in division(i) Division (B)(3)(a) of this	1732
section shall be construed todoes not prohibit the transfer of	1733
location or the transfer of ownership and location of a C-1, C-2,	1734
D-1, D-2, D-3, or D-5 permit from a municipal corporation or the	1735
unincorporated area of a township in which the number of permits	1736
of that class exceeds the number of such permits authorized to be	1737
issued under division (B)(3)(a) of this section to an economic	1738
development project located in another municipal corporation or	1739
the unincorporated area of another township in which no additional	1740
permits of that class may be issued to the applicant under	1741
division (B)(3)(a) of this section, but the transfer of location	1742
or transfer of ownership and location of the permit may occur only	1743
if the applicant notifies the municipal corporation or township to	1744
which the location of the permit will be transferred regarding the	1745
transfer and that municipal corporation or township acknowledges	1746
in writing to the division of liquor control, at the time the	1747
application for the transfer of location or transfer of ownership	1748
and location of the permit is filed, that the transfer will be to	1749
an economic development project. This acknowledgment by the	1750
municipal corporation or township does not prohibit it from	1751
requesting a hearing under section 4303.26 of the Revised Code.	1752
The applicant is eligible to apply for and receive the transfer of	1753
location of the permit under division (B)(3)(b) of this section if	1754
all permits of that class that may be issued under division	1755
(B)(3)(a) of this section in the applicable municipal corporation	1756
or unincorporated area of the township have already been issued or	1757
if the number of applications filed for permits of that class in	1758
that municipal corporation or the unincorporated area of that	1759
township exceed the number of permits of that class that may be	1760
issued there under division (B)(3)(a) of this section.	1761

A permit transferred under division (B)(3)(b) of this section	1762
may be subsequently transferred to a different owner at the same	1763
location, or to the same owner or a different owner at a different	1764
location in the same municipal corporation or in the	1765
unincorporated area of the same township, as long as the same or	1766
new location meets the economic development project criteria set	1767
forth in this section.	1768

(ii) Factors that shall be used to determine the designation	1769
of an economic development project include, but are not limited	1770
to, architectural certification of the plans and the cost of the	1771
project, the number of jobs that will be created by the project,	1772
projected earnings of the project, projected tax revenues for the	1773
political subdivisions in which the project will be located, and	1774
the amount of financial investment in the project. The	1775
superintendent of liquor control shall determine whether the	1776
existing or proposed business that is seeking a permit described	1777
in division (B)(3)(b) of this section qualifies as an economic	1778
development project and, if the superintendent determines that it	1779
so qualifies, shall designate the business as an economic	1780
development project.	1781

(4) Nothing in this section shall be construed to restrict	1782
the issuance of a permit to a municipal corporation for use at a	1783
municipally owned airport at which commercial airline companies	1784
operate regularly scheduled flights on which space is available to	1785
the public. A municipal corporation applying for a permit for	1786
such a municipally owned airport is exempt, in regard to that	1787
application, from the population restrictions contained in this	1788
section and from population quota restrictions contained in any	1789
rule of the liquor control commission. A municipal corporation	1790
applying for a D-1, D-2, D-3, D-4, or D-5 permit for such a	1791
municipally owned airport is subject to section 4303.31 of the	1792
Revised Code.	1793

(5) Nothing in this section shall be construed to prohibit	1794
the issuance of a D permit to the board of trustees of a soldiers'	1795
memorial for a premises located at a soldiers' memorial	1796
established pursuant to Chapter 345. of the Revised Code. An	1797
application for a D permit by such athe board for such athose	1798
premises is exempt from the population restrictions contained in	1799
this section and from the population quota restrictions contained	1800
in any rule of the liquor control commission. The location of a D	1801
permit issued to the board of trustees of a soldiers' memorial for	1802
athose premises located at a soldiers' memorial shall not be	1803
transferred. A board of trustees of a soldiers' memorial applying	1804
for a D-1, D-2, D-3, D-4, or D-5 permit for such athe soldiers'	1805
memorial is subject to section 4303.31 of the Revised Code.	1806

(6) Nothing in this section shall be construed to restrict	1807
the issuance of a permit for a premises located at a golf course	1808
owned by a municipal corporation, township, or county, owned by a	1809
park district created under Chapter 1545. of the Revised Code, or	1810
owned by the state. The location of such a permit issued on or	1811
after September 26, 1984, for a premises located at such a golf	1812
course shall not be transferred. Any application for such a	1813
permit is exempt from the population quota restrictions contained	1814
in this section and from the population quota restrictions	1815
contained in any rule of the liquor control commission. A	1816
municipal corporation, township, county, park district, or state	1817
agency applying for a D-1, D-2, D-3, D-4, or D-5 permit for such a	1818
golf course is subject to section 4303.31 of the Revised Code.	1819

(7) As used in division (B)(7) of this section, "fair" has	1820
the same meaning as in section 991.01 of the Revised Code, "state	1821
fairgrounds" means the property that is held by the state for the	1822
purpose of conducting fairs, expositions, and exhibits and that is	1823
maintained and managed by the Ohio expositions commission under	1824
section 991.03 of the Revised Code, and "capitol square" has the	1825
same meaning as in section 105.41 of the Revised Code.	1826

Nothing in this section shall be construed to restrict the	1827
issuance of one or more D permits to one or more applicants for	1828
all or a part of either the state fairgrounds or capitol square.	1829
An application for a D permit for the state fairgrounds or capitol	1830
square is exempt from the population quota restrictions contained	1831
in this section and from the population quota restrictions	1832
contained in any rule of the liquor control commission. The	1833
location of a D permit issued for the state fairgrounds or capitol	1834
square shall not be transferred. An applicant for a D-1, D-2,	1835
D-3, or D-5 permit for the state fairgrounds is not subject to	1836
section 4303.31 of the Revised Code.	1837

Pursuant to section 1711.09 of the Revised Code, the holder	1838
of a D permit issued for the state fairgrounds shall not deal in	1839
spirituous liquor at the state fairgrounds during, or for one week	1840
before or for three days after, any fair held at the state	1841
fairgrounds.	1842

(8) Nothing in this section shall be construed to prohibit	1843
the issuance of a D permit for a premises located at a zoological	1844
park at which sales have been approved in an election held under	1845
former section 4301.356 of the Revised Code. An application for a	1846
D permit for such a premises is exempt from the population	1847
restrictions contained in this section, from the population quota	1848
restrictions contained in any rule of the liquor control	1849
commission, and from section 4303.31 of the Revised Code. The	1850
location of a D permit issued for a premises at such a zoological	1851
park shall not be transferred, and no quota or other restrictions	1852
shall be placed on the number of D permits that may be issued for	1853
a premises at such a zoological park.	1854

(C)(1) No D-3, D-4, D-5, or D-5a permit shall be issued in	1855
any election precinct in any municipal corporation or in any	1856
election precinct in the unincorporated area of any township, in	1857
which at the November, 1933, election a majority of the electors	1858
voting thereon in the municipal corporation or in the	1859
unincorporated area of the township voted against the repeal of	1860
Section 9 of Article XV, Ohio Constitution, unless the sale of	1861
spirituous liquor by the glass is authorized by a majority vote of	1862
the electors voting on the question in the precinct at an election	1863
held pursuant to this section or by a majority vote of the	1864
electors of the precinct voting on question (C) at a special local	1865
option election held in the precinct pursuant to section 4301.35	1866
of the Revised Code. Upon the request of an elector, the board of	1867
elections of the county that encompasses the precinct shall	1868
furnish the elector with a copy of the instructions prepared by	1869
the secretary of state under division (P) of section 3501.05 of	1870
the Revised Code and, within fifteen days after the request, a	1871
certificate of the number of signatures required for a valid	1872
petition under this section.	1873

Upon the petition of thirty-five per cent of the total number	1874
of voters voting in any such precinct for the office of governor	1875
at the preceding general election, filed with the board of	1876
elections of the county in which such precinct is located not	1877
later than seventy-five days before a general election, suchthe	1878
board shall prepare ballots and hold an election at such general	1879
election upon the question of allowing spirituous liquor to be	1880
sold by the glass in such precinct. SuchThe ballots shall be	1881
approved in form by the secretary of state. The results of such	1882
the election shall be certified by the board to the secretary of	1883
state, who shall certify the sameresults to the division.	1884

(2) No holder of a class D-3 permit issued for a boat or	1885
vessel shall sell spirituous liquor in any precinct, in which the	1886
election provided for in this section may be held, unless the sale	1887
of suchspirituous liquor by the drink has been authorized by vote	1888
of the electors as provided in this section or in section 4301.35	1889
of the Revised Code.	1890

(D) Any holder of a C or D permit whose permit premises were	1891
purchased in 1986 or 1987 by the state of Ohio or any state agency	1892
for highway purposes shall be issued the same permit at another	1893
location notwithstanding any quota restrictions contained in this	1894
chapter or in any rule of the liquor control commission.	1895

Sec. 4303.30.  The rights granted by any D-2, D-3, D-3a, D-4,	1896
D-4a, D-5, D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k,	1897
or D-6 permit shall be exercised at not more than two fixed	1898
counters, commonly known as bars, in rooms or places on the permit	1899
premises, where malt beveragesbeer, mixed beverages, wine, or	1900
spirituous liquor is sold to the public for consumption on the	1901
premises. For each additional fixed counter on the permit	1902
premises where those beverages are sold for consumption on the	1903
premises, the permit holder shall obtain a duplicate D-2, D-3,	1904
D-3a, D-4, D-4a, D-5, D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i,	1905
D-5j, D-5k, or D-6 permit.	1906

The holder of any D-2, D-3, D-3a, D-4, D-4a, D-5, D-5a, D-5b,	1907
D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, or D-6 permit shall be	1908
granted, upon application to the division of liquor control, a	1909
duplicate D-2, D-3, D-3a, D-4, D-4a, D-5, D-5a, D-5b, D-5e, D-5f,	1910
D-5g, D-5h, D-5i, D-5j, D-5k, or D-6 permit for each additional	1911
fixed counter on the permit premises at which beer, malt	1912
beverages, mixed beverages, wine, or spirituous liquor is sold for	1913
consumption on the premises, provided the application is made in	1914
the same manner as an application for an original permit. The	1915
application shall be identified with DUPLICATE printed on the	1916
permit application form furnished by the department, in boldface	1917
type. The application shall identify by name, or otherwise amply	1918
describe, the room or place on the premises where the duplicate	1919
permit is to be operative. Each duplicate permit shall be issued	1920
only to the same individual, firm, or corporation as that of the	1921
original permit and shall be an exact duplicate in size and word	1922
content as the original permit, except that it shall show on it	1923
the name or other ample identification of the room, or place, for	1924
which it is issued and shall have DUPLICATE printed on it in	1925
boldface type. A duplicate permit shall bear the same number as	1926
the original permit. The fee for a duplicate permit is: D-1, one	1927
hundred dollars; D-2, one hundred dollars; D-3, four hundred	1928
dollars; D-3a, four hundred dollars; D-4, two hundred dollars;	1929
D-5, one thousand dollars; D-5a, one thousand dollars; D-5b, one	1930
thousand dollars; D-5c, four hundred dollars; D-5e, six hundred	1931
fifty dollars; D-5f, one thousand dollars; D-6, one hundred	1932
dollars when issued to the holder of a D-4a permit; and in all	1933
other cases one hundred dollars or an amount which is twenty per	1934
cent of the fees payable for the A-1-A, D-2, D-3, D-3a, D-4, D-5,	1935
D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, and D-6	1936
permits issued to the same premises, whichever is higher.	1937
Application for a duplicate permit may be filed any time during	1938
the life of an original permit. The fee for each duplicate D-2,	1939
D-3, D-3a, D-4, D-4a, D-5, D-5a, D-5b, D-5e, D-5f, D-5g, D-5h,	1940
D-5i, D-5j, D-5k, or D-6 permit shall accompany the application	1941
for each such duplicate permit.	1942

Sec. 4303.332.  An A-1 permit holder in this state whose	1943
total production of beer and malt beverages, wherever produced,	1944
does not exceed thirty-one million gallons in a calendar year, as	1945
reported under section 4303.33 of the Revised Code, shall receive	1946
a credit against taxes levied in the following calendar year under	1947
sections 4301.42 and 4305.01 of the Revised Code on not more than	1948
nine million three hundred thousand gallons of beer or malt	1949
beverages sold or distributed in this state. The credit may be	1950
claimed monthly against taxes levied under one or more of such	1951
those sections as the reports required by section 4303.33 of the	1952
Revised Code are due. At the time the report for December is due	1953
for a calendar year during which a permit holder is eligible to	1954
receive a credit under this section, if the permit holder has	1955
claimed less than the credit due on nine million three hundred	1956
thousand gallons, including credit claimed on the December report,	1957
the permit holder may claim a refund of taxes previously reported	1958
and paid under section 4303.33 of the Revised Code during the	1959
calendar year on a number of gallons equal to the difference	1960
between nine million three hundred thousand gallons and the number	1961
of gallons for which a credit has been claimed under this section.	1962
For the purpose of providing this refund, taxes previously paid	1963
under section 4303.33 of the Revised Code during the calendar year	1964
shall not be considered final until the December report is filed.	1965
The tax commissioner shall prescribe forms for and allow the	1966
credits and refunds authorized by this section.	1967

Sec. 4303.35.  No holders of A-1-A, C-1, C-2, D-1, D-2, D-3,	1968
D-3a, D-4, D-4a, D-5, D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g,	1969
D-5h, D-5i, D-5j, D-5k, F, or F-3 permits shall purchase any beer	1970
or malt beverage subject to the tax imposed by sections 4301.42	1971
and 4305.01 of the Revised Code or any wine or mixed beverage	1972
subject to the tax imposed by section 4301.43 of the Revised Code	1973
for resale, except from holders of A or B permits.	1974

No holders of A-1-A, D-3, D-3a, D-4, D-4a, D-5, D-5a, D-5b,	1975
D-5c, D-5d, D-5e, D-5f, D-5g, D-5h, D-5i, or D-5j, or D-5k permits	1976
shall purchase spirituous liquor for resale except from the	1977
division of liquor control, unless with the special consent of the	1978
division under particular regulations and markup provisions	1979
prescribed by the superintendent of liquor control.	1980

Sec. 4305.01.  For the purpose of reimbursing the state for	1981
the expenses of administering Chapters 4301. and 4303. of the	1982
Revised Code and to provide revenues for the support of the state,	1983
a tax is hereby levied on the sale or distribution in Ohiothis	1984
state of beer, whether in barrels or other containers, excepting	1985
in sealed bottles or cans, at the rate of five dollars and	1986
fifty-eight cents per barrel of thirty-one gallons.	1987

The tax commissioner shall exercise, with respect to the	1988
administration of the tax imposed by this section, all the powers	1989
and duties vested in or imposed by sections 4307.04 to 4307.07 of	1990
the Revised Code, so far as consistent with this section.	1991
Manufacturers and consignees of beer in barrels or other	1992
containers, excepting in sealed bottles or cans, and railroad	1993
companies, express companies, and other public carriers	1994
transporting shipments of such beer are subject, with respect to	1995
such tax, to the same duties and entitled to the same privileges	1996
as are required or permitted by suchthose sections.	1997

The revenue derived from the tax on the sale and distribution	1998
of beer pursuant to this section and section 4301.42 of the	1999
Revised Code shall be for the use of the general revenue fund.	2000

The tax refund fund created by section 5703.052 of the	2001
Revised Code may be drawn upon by the tax commissioner for any	2002
refunds authorized to be made by himthe commissioner in sections	2003
4303.33, 4307.05, and 4307.07 of the Revised Code for malt	2004
beveragesbeer.	2005

Sec. 4305.03.  No person shall make any false entry upon an	2006
invoice, or container of beer, ale, porter, stout, or other malt	2007
beverage,when the entry is required to be made under section	2008
4305.01 of the Revised Code, or present any such false entry for	2009
the inspection of the tax commissioner.	2010

Sec. 4305.04.  No person shall prevent or hinder the tax	2011
commissioner from making a full inspection of any place where	2012
beer, ale, porter, stout, or other malt beverages subject to the	2013
tax imposed by section 4305.01 of the Revised Code areis sold or	2014
stored, or prevent or hinder the full inspection of invoices,	2015
books, records, or papers required to be kept under suchthat	2016
section.	2017

Sec. 4399.09. (A) No person shall keep a place where beer or	2018
intoxicating liquors are sold, furnished, or given away in	2019
violation of law. The court, on conviction for a subsequent	2020
offenseviolation of this section, shall order the place where	2021
suchthe beer or intoxicating liquor is sold, furnished, or given	2022
away to be abated as a nuisance, or shall order the person so	2023
convicted for such offense to give bond payable to the state in	2024
the sum of one thousand dollars, with sureties to the acceptance	2025
of the court, that suchthe person will not sell, furnish, or give	2026
away beer or intoxicating liquor in violation of law, and will pay	2027
all fines, costs, and damages assessed against himthe person for	2028
suchthat subsequent violation of this section. The giving away	2029
of beer or intoxicating liquors, or any other device to evade this	2030
sectiondivision, constitutes unlawful selling.	2031

As used in this sectiondivision, "beer" has the same meaning	2032
set forthas in section 4301.01 of the Revised Code.	2033

(B) Division (A) of this section does not apply to any	2034
premises for which a permit has been issued under Chapter 4303. of	2035
the Revised Code while that permit is in effect.	2036

Sec. 4399.12.  No provision contained in Title XLIII of the	2037
Revised Code that prohibits the sale of intoxicating liquors in	2038
any of the circumstances described in section 4399.11 of the	2039
Revised Code extends to or prevents the holder of an A, B, C-2,	2040
D-2, D-3, D-3a, D-4, D-4a, D-5, D-5a, D-5b, D-5e, D-5f, D-5g,	2041
D-5h, D-5i, D-5j, D-5k, G, or I permit issued by the division of	2042
liquor control from distributing or selling intoxicating liquor at	2043
the place of business described in the permit of the holder.	2044

Sec. 4399.15.  No person, for the purpose of sale, shall	2045
adulterate spirituous liquor, alcoholic liquor, or malt liquor	2046
beer used or intended for drink or medicinal or mechanical	2047
purposes, with cocculus indicus, vitriol, grains of paradise,	2048
opium, alum, capsicum, copperas, laurel water, logwood,	2049
Brazilwood, cochineal, sugar of lead, aloes, glucose, tannic acid,	2050
or any other substance whichthat is poisonous or injurious to	2051
health, or with a substance not a necessary ingredient in the	2052
manufacture thereofof the spirituous liquor, alcoholic liquor, or	2053
beer, or sell, offer, or keep for sale liquorsspirituous liquor,	2054
alcoholic liquor, or beer that is so adulterated.	2055

In addition to the penalties provided in division (E) of	2056
section 4399.99 of the Revised Code, a person convicted of	2057
violating this section shall pay all necessary costs and expenses	2058
incurred in inspecting and analyzing liquorsspirituous liquor,	2059
alcoholic liquor, or beer that is so adulterated, sold, kept, or	2060
offered for sale.	2061

Sec. 5703.21.  (A) Except as provided in divisions (B) and	2062
(C) of this section, no agent of the department of taxation,	2063
except in the agent's report to the department or when called on	2064
to testify in any court or proceeding, shall divulge any	2065
information acquired by the agent as to the transactions,	2066
property, or business of any person while acting or claiming to	2067
act under orders of the department. Whoever violates this	2068
provision shall thereafter be disqualified from acting as an	2069
officer or employee or in any other capacity under appointment or	2070
employment of the department.	2071

(B)(1) For purposes of an audit pursuant to section 117.15	2072
of the Revised Code, or an audit of the department pursuant to	2073
Chapter 117. of the Revised Code, or an audit, pursuant to that	2074
chapter, the objective of which is to express an opinion on a	2075
financial report or statement prepared or issued pursuant to	2076
division (A)(7) or (9) of section 126.21 of the Revised Code, the	2077
officers and employees of the auditor of state charged with	2078
conducting the audit shall have access to and the right to examine	2079
any state tax returns and state tax return information in the	2080
possession of the department to the extent that the access and	2081
examination are necessary for purposes of the audit. Any	2082
information acquired as the result of that access and examination	2083
shall not be divulged for any purpose other than as required for	2084
the audit or unless the officers and employees are required to	2085
testify in a court or proceeding under compulsion of legal	2086
process. Whoever violates this provision shall thereafter be	2087
disqualified from acting as an officer or employee or in any other	2088
capacity under appointment or employment of the auditor of state.	2089

(2) As provided by section 6103(d)(2) of the Internal	2090
Revenue Code, any federal tax returns or federal tax information	2091
that the department has acquired from the internal revenue	2092
service, through federal and state statutory authority, may be	2093
disclosed to the auditor of state solely for purposes of an audit	2094
of the department.	2095

(C) Division (A) of this section does not prohibit any of	2096
the following:	2097

(1) Divulging information contained in applications,	2098
complaints, and related documents filed with the department under	2099
section 5715.27 of the Revised Code or in applications filed with	2100
the department under section 5715.39 of the Revised Code;	2101

(2) Providing information to the office of child support	2102
within the department of job and family services pursuant to	2103
section 3125.43 of the Revised Code;	2104

(3) Disclosing to the board of motor vehicle collision	2105
repair registration any information in the possession of the	2106
department that is necessary for the board to verify the existence	2107
of an applicant's valid vendor's license and current state tax	2108
identification number under section 4775.07 of the Revised Code;	2109

(4) Providing information to the administrator of workers'	2110
compensation pursuant to section 4123.591 of the Revised Code;	2111

(5) Providing to the attorney general information the	2112
department obtains under division (J) of section 1346.01 of the	2113
Revised Code;	2114

(6) Permitting properly authorized officers, employees, or	2115
agents of a municipal corporation from inspecting reports or	2116
information pursuant to rules adopted under section 5745.16 of the	2117
Revised Code.;	2118

(7) Providing information regarding the name, account	2119
number, or business address of a holder of a vendor's license	2120
issued pursuant to section 5739.17 of the Revised Code, a holder	2121
of a direct payment permit issued pursuant to section 5739.031 of	2122
the Revised Code, or a seller having a use tax account maintained	2123
pursuant to section 5741.17 of the Revised Code, or information	2124
regarding the active or inactive status of a vendor's license,	2125
direct payment permit, or seller's use tax account;	2126

(8) Releasing invoices or invoice information furnished under	2127
section 4301.433 of the Revised Code pursuant to that section.	2128

Sec. 5733.065.  (A) As used in this section, "litter stream	2129
products" means:	2130

(1) Intoxicating liquor, beer, malt beverages, wine, mixed	2131
beverages, or spirituous liquor as defined in section 4301.01 of	2132
the Revised Code;	2133

(2) Soft drinks as defined in section 913.22 of the Revised	2134
Code;	2135

(3) Glass, metal, plastic, or fiber containers with a	2136
capacity of less than two gallons sold for the purpose of being	2137
incorporated into or becoming a part of a product enumerated in	2138
divisions (A)(1) and (2) of this section;	2139

(4) Container crowns and closures sold for the purpose of	2140
being incorporated into or becoming a part of a product enumerated	2141
in divisions (A)(1) and (2) of this section;	2142

(5) Packaging materials transferred or intended for transfer	2143
of use or possession in conjunction with retail sales of products	2144
enumerated in divisions (A)(1) and (2) of this section;	2145

(6) Packaging materials in the finished form in which they	2146
are to be used, including sacks, bags, cups, lids, straws, plates,	2147
wrappings, boxes, or containers of any type used in the packaging	2148
or serving of food or beverages, when the food or beverages are	2149
prepared for human consumption by a restaurant or take-out food	2150
outlet at the premises where sold at retail and are delivered to a	2151
purchaser for consumption off the premises where the food or	2152
beverages are sold;	2153

(7) Cigarettes, cigars, tobacco, matches, candy, and gum.

2154

(B) For the purpose of providing additional funding for the	2155
division of recycling and litter prevention under Chapter 1502. of	2156
the Revised Code, there is hereby levied an additional tax on	2157
corporations for the privilege of manufacturing or selling litter	2158
stream products in this state. The tax imposed by this section is	2159
in addition to the tax charged under section 5733.06 of the	2160
Revised Code, computed at the rate prescribed by section 5733.066	2161
of the Revised Code. This section does not apply for tax year	2162
1981 to a corporation whose taxable year for tax year 1981 ended	2163
on or before June 30, 1980.	2164

(C) The tax shall be imposed upon each corporation subject	2165
to the tax imposed by section 5733.06 of the Revised Code that	2166
manufactures or sells litter stream products in this state. The	2167
tax for each year shall be in an amount equal to the greater of	2168
either:	2169

(1) Twenty-two hundredths of one per cent upon the value of	2170
that portion of the taxpayer's issued and outstanding shares of	2171
stock as determined under division (B) of section 5733.05 of the	2172
Revised Code that is subject to the rate contained in division (B)	2173
of section 5733.06 of the Revised Code;	2174

(2) Fourteen one-hundredths of a mill times the value of the	2175
taxpayer's issued and outstanding shares of stock as determined	2176
under division (C) of section 5733.05 of the Revised Code.	2177

The additional tax charged any taxpayer or group of combined	2178
taxpayers pursuant to this section for any tax year shall not	2179
exceed five thousand dollars.	2180

(D)(1) In the case of a corporation engaged in the business	2181
of manufacturing litter stream products, no tax shall be due under	2182
this section unless the sale of litter stream products in this	2183
state during the taxable year exceeds five per cent of the total	2184
sales in this state of the corporation during that period or	2185
unless the total sales in this state of litter stream products by	2186
the corporation during the taxable year exceed ten million	2187
dollars.	2188

(2) In the case of a corporation engaged in the business of	2189
selling litter stream products in the form in which the item is or	2190
is to be received, no tax shall be due under this section unless	2191
the corporation's sales of litter stream products in this state	2192
during the taxable year constitute more than five per cent of its	2193
total sales in this state during that period.	2194

(3) In the case of a corporation transferring possession of	2195
litter stream products included in division (A)(6) of this	2196
section, in which food or beverages prepared for human consumption	2197
are placed, when the food or beverages are prepared for retail	2198
sale at the premises where sold and are delivered to a purchaser	2199
for consumption off the premises where the food or beverages are	2200
sold, no tax shall be due under this section unless such sales for	2201
off-premises consumption during the taxable year exceed five per	2202
cent of the corporation's total annual sales during the taxable	2203
year.	2204

(E)(1) The tax imposed by this section is due in the	2205
proportions and on the dates on which the tax imposed by section	2206
5733.06 of the Revised Code may be paid without penalty.	2207

(2) Payment of the tax and any reports or returns required	2208
to enable the tax commissioner to determine the correct amount of	2209
the tax shall be submitted with and are due at the same time as	2210
payments and reports required to be submitted under this chapter.	2211

(3) If the tax is not paid in full on or before the date	2212
required by division (E)(1) of this section, the unpaid portion of	2213
the tax due and unpaid shall be subject to all provisions of this	2214
chapter for the collection of unpaid, delinquent taxes imposed by	2215
section 5733.06 of the Revised Code, except that all such taxes,	2216
interest, and penalties, when collected, shall be treated as	2217
proceeds arising from the tax imposed by this section and shall be	2218
deposited in the general revenue fund.	2219

The tax levied on corporations under this section does not	2220
prohibit or otherwise limit the authority of municipal	2221
corporations to impose an income tax on the income of such	2222
corporations.	2223

Sec. 5739.02.  For the purpose of providing revenue with	2224
which to meet the needs of the state, for the use of the general	2225
revenue fund of the state, for the purpose of securing a thorough	2226
and efficient system of common schools throughout the state, for	2227
the purpose of affording revenues, in addition to those from	2228
general property taxes, permitted under constitutional	2229
limitations, and from other sources, for the support of local	2230
governmental functions, and for the purpose of reimbursing the	2231
state for the expense of administering this chapter, an excise tax	2232
is hereby levied on each retail sale made in this state.	2233

(A) The tax shall be collected pursuant to the schedules in	2234
section 5739.025 of the Revised Code.	2235

The tax applies and is collectible when the sale is made,	2236
regardless of the time when the price is paid or delivered.	2237

In the case of a sale, the price of which consists in whole	2238
or in part of rentals for the use of the thing transferred, the	2239
tax, as regards suchthose rentals, shall be measured by the	2240
installments thereofof those rentals.	2241

In the case of a sale of a service defined under division	2242
(MM) or (NN) of section 5739.01 of the Revised Code, the price of	2243
which consists in whole or in part of a membership for the receipt	2244
of the benefit of the service, the tax applicable to the sale	2245
shall be measured by the installments thereof.	2246

(B) The tax does not apply to the following:

2247

(1) Sales to the state or any of its political subdivisions,	2248
or to any other state or its political subdivisions if the laws of	2249
that state exempt from taxation sales made to this state and its	2250
political subdivisions;	2251

(2) Sales of food for human consumption off the premises	2252
where sold;	2253

(3) Sales of food sold to students only in a cafeteria,	2254
dormitory, fraternity, or sorority maintained in a private,	2255
public, or parochial school, college, or university;	2256

(4) Sales of newspapers and of magazine subscriptions and	2257
sales or transfers of magazines distributed as controlled	2258
circulation publications;	2259

(5) The furnishing, preparing, or serving of meals without	2260
charge by an employer to an employee provided the employer records	2261
the meals as part compensation for services performed or work	2262
done;	2263

(6) Sales of motor fuel upon receipt, use, distribution, or	2264
sale of which in this state a tax is imposed by the law of this	2265
state, but this exemption shall not apply to the sale of motor	2266
fuel on which a refund of the tax is allowable under section	2267
5735.14 of the Revised Code; and the tax commissioner may deduct	2268
the amount of tax levied by this section applicable to the price	2269
of motor fuel when granting a refund of motor fuel tax pursuant to	2270
section 5735.14 of the Revised Code and shall cause the amount	2271
deducted to be paid into the general revenue fund of this state;	2272

(7) Sales of natural gas by a natural gas company, of water	2273
by a water-works company, or of steam by a heating company, if in	2274
each case the thing sold is delivered to consumers through pipes	2275
or conduits, and all sales of communications services by a	2276
telephone or telegraph company, all terms as defined in section	2277
5727.01 of the Revised Code;	2278

(8) Casual sales by a person, or auctioneer employed	2279
directly by the person to conduct such sales, except as to such	2280
sales of motor vehicles, watercraft or outboard motors required to	2281
be titled under section 1548.06 of the Revised Code, watercraft	2282
documented with the United States coast guard, snowmobiles, and	2283
all-purpose vehicles as defined in section 4519.01 of the Revised	2284
Code;	2285

(9) Sales of services or tangible personal property, other	2286
than motor vehicles, mobile homes, and manufactured homes, by	2287
churches, organizations exempt from taxation under section	2288
501(c)(3) of the Internal Revenue Code of 1986, or nonprofit	2289
organizations operated exclusively for charitable purposes as	2290
defined in division (B)(12) of this section, provided that the	2291
number of days on which such tangible personal property or	2292
services, other than items never subject to the tax, are sold does	2293
not exceed six in any calendar year. If the number of days on	2294
which such sales are made exceeds six in any calendar year, the	2295
church or organization shall be considered to be engaged in	2296
business and all subsequent sales by it shall be subject to the	2297
tax. In counting the number of days, all sales by groups within a	2298
church or within an organization shall be considered to be sales	2299
of that church or organization, except that sales made by separate	2300
student clubs and other groups of students of a primary or	2301
secondary school, and sales made by a parent-teacher association,	2302
booster group, or similar organization that raises money to	2303
support or fund curricular or extracurricular activities of a	2304
primary or secondary school, shall not be considered to be sales	2305
of such school, and sales by each such club, group, association,	2306
or organization shall be counted separately for purposes of the	2307
six-day limitation. This division does not apply to sales by a	2308
noncommercial educational radio or television broadcasting	2309
station.	2310

(10) Sales not within the taxing power of this state under	2311
the Constitution of the United States;	2312

(11) The transportation of persons or property, unless the	2313
transportation is by a private investigation and security service;	2314

(12) Sales of tangible personal property or services to	2315
churches, to organizations exempt from taxation under section	2316
501(c)(3) of the Internal Revenue Code of 1986, and to any other	2317
nonprofit organizations operated exclusively for charitable	2318
purposes in this state, no part of the net income of which inures	2319
to the benefit of any private shareholder or individual, and no	2320
substantial part of the activities of which consists of carrying	2321
on propaganda or otherwise attempting to influence legislation;	2322
sales to offices administering one or more homes for the aged or	2323
one or more hospital facilities exempt under section 140.08 of the	2324
Revised Code; and sales to organizations described in division (D)	2325
of section 5709.12 of the Revised Code.	2326

"Charitable purposes" means the relief of poverty; the	2327
improvement of health through the alleviation of illness, disease,	2328
or injury; the operation of an organization exclusively for the	2329
provision of professional, laundry, printing, and purchasing	2330
services to hospitals or charitable institutions; the operation of	2331
a home for the aged, as defined in section 5701.13 of the Revised	2332
Code; the operation of a radio or television broadcasting station	2333
that is licensed by the federal communications commission as a	2334
noncommercial educational radio or television station; the	2335
operation of a nonprofit animal adoption service or a county	2336
humane society; the promotion of education by an institution of	2337
learning that maintains a faculty of qualified instructors,	2338
teaches regular continuous courses of study, and confers a	2339
recognized diploma upon completion of a specific curriculum; the	2340
operation of a parent-teacher association, booster group, or	2341
similar organization primarily engaged in the promotion and	2342
support of the curricular or extracurricular activities of a	2343
primary or secondary school; the operation of a community or area	2344
center in which presentations in music, dramatics, the arts, and	2345
related fields are made in order to foster public interest and	2346
education therein; the production of performances in music,	2347
dramatics, and the arts; or the promotion of education by an	2348
organization engaged in carrying on research in, or the	2349
dissemination of, scientific and technological knowledge and	2350
information primarily for the public.	2351

Nothing in this division shall be deemed to exempt sales to	2352
any organization for use in the operation or carrying on of a	2353
trade or business, or sales to a home for the aged for use in the	2354
operation of independent living facilities as defined in division	2355
(A) of section 5709.12 of the Revised Code.	2356

(13) Building and construction materials and services sold	2357
to construction contractors for incorporation into a structure or	2358
improvement to real property under a construction contract with	2359
this state or a political subdivision thereofof this state, or	2360
with the United States government or any of its agencies; building	2361
and construction materials and services sold to construction	2362
contractors for incorporation into a structure or improvement to	2363
real property that are accepted for ownership by this state or any	2364
of its political subdivisions, or by the United States government	2365
or any of its agencies at the time of completion of suchthe	2366
structures or improvements; building and construction materials	2367
sold to construction contractors for incorporation into a	2368
horticulture structure or livestock structure for a person engaged	2369
in the business of horticulture or producing livestock; building	2370
materials and services sold to a construction contractor for	2371
incorporation into a house of public worship or religious	2372
education, or a building used exclusively for charitable purposes	2373
under a construction contract with an organization whose purpose	2374
is as described in division (B)(12) of this section; building	2375
materials and services sold to a construction contractor for	2376
incorporation into a building under a construction contract with	2377
an organization exempt from taxation under section 501(c)(3) of	2378
the Internal Revenue Code of 1986 when the building is to be used	2379
exclusively for the organization's exempt purposes; building and	2380
construction materials sold for incorporation into the original	2381
construction of a sports facility under section 307.696 of the	2382
Revised Code; and building and construction materials and services	2383
sold to a construction contractor for incorporation into real	2384
property outside this state if such materials and services, when	2385
sold to a construction contractor in the state in which the real	2386
property is located for incorporation into real property in that	2387
state, would be exempt from a tax on sales levied by that state;	2388

(14) Sales of ships or vessels or rail rolling stock used or	2389
to be used principally in interstate or foreign commerce, and	2390
repairs, alterations, fuel, and lubricants for such ships or	2391
vessels or rail rolling stock;	2392

(15) Sales to persons engaged in any of the activities	2393
mentioned in division (E)(2) or (9) of section 5739.01 of the	2394
Revised Code, to persons engaged in making retail sales, or to	2395
persons who purchase for sale from a manufacturer tangible	2396
personal property that was produced by the manufacturer in	2397
accordance with specific designs provided by the purchaser, of	2398
packages, including material, labels, and parts for packages, and	2399
of machinery, equipment, and material for use primarily in	2400
packaging tangible personal property produced for sale, including	2401
any machinery, equipment, and supplies used to make labels or	2402
packages, to prepare packages or products for labeling, or to	2403
label packages or products, by or on the order of the person doing	2404
the packaging, or sold at retail. "Packages" includes bags,	2405
baskets, cartons, crates, boxes, cans, bottles, bindings,	2406
wrappings, and other similar devices and containers, and	2407
"packaging" means placing therein.	2408

(16) Sales of food to persons using food stamp benefits to	2409
purchase the food. As used in division (B)(16) of this section,	2410
"food" has the same meaning as in the "Food Stamp Act of 1977," 91	2411
Stat. 958, 7 U.S.C. 2012, as amended, and federal regulations	2412
adopted pursuant to that act.	2413

(17) Sales to persons engaged in farming, agriculture,	2414
horticulture, or floriculture, of tangible personal property for	2415
use or consumption directly in the production by farming,	2416
agriculture, horticulture, or floriculture of other tangible	2417
personal property for use or consumption directly in the	2418
production of tangible personal property for sale by farming,	2419
agriculture, horticulture, or floriculture; or material and parts	2420
for incorporation into any such tangible personal property for use	2421
or consumption in production; and of tangible personal property	2422
for such use or consumption in the conditioning or holding of	2423
products produced by and for such use, consumption, or sale by	2424
persons engaged in farming, agriculture, horticulture, or	2425
floriculture, except where such property is incorporated into real	2426
property;	2427

(18) Sales of drugs dispensed by a licensed pharmacist upon	2428
the order of a licensed health professional authorized to	2429
prescribe drugs to a human being, as the term "licensed health	2430
professional authorized to prescribe drugs" is defined in section	2431
4729.01 of the Revised Code; insulin as recognized in the official	2432
United States pharmacopoeia; urine and blood testing materials	2433
when used by diabetics or persons with hypoglycemia to test for	2434
glucose or acetone; hypodermic syringes and needles when used by	2435
diabetics for insulin injections; epoetin alfa when purchased for	2436
use in the treatment of persons with end-stage renal disease;	2437
hospital beds when purchased for use by persons with medical	2438
problems for medical purposes; and oxygen and oxygen-dispensing	2439
equipment when purchased for use by persons with medical problems	2440
for medical purposes;	2441

(19)(a) Sales of artificial limbs or portion thereof, breast	2442
prostheses, and other prosthetic devices for humans; braces or	2443
other devices for supporting weakened or nonfunctioning parts of	2444
the human body; crutches or other devices to aid human	2445
perambulation; and items of tangible personal property used to	2446
supplement impaired functions of the human body such as	2447
respiration, hearing, or elimination;	2448

(b) Sales of wheelchairs; items incorporated into or used in	2449
conjunction with a motor vehicle for the purpose of transporting	2450
wheelchairs, other than transportation conducted in connection	2451
with the sale or delivery of wheelchairs; and items incorporated	2452
into or used in conjunction with a motor vehicle that are	2453
specifically designed to assist a person with a disability to	2454
access or operate the motor vehicle. As used in this division,	2455
"person with a disability" means any person who has lost the use	2456
of one or both legs or one or both arms, who is blind, deaf, or	2457
disabled to the extent that the person is unable to move about	2458
without the aid of crutches or a wheelchair, or whose mobility is	2459
restricted by a permanent cardiovascular, pulmonary, or other	2460
disabling condition.	2461

(c) No exemption under this division shall be allowed for	2462
nonprescription drugs, medicines, or remedies; items or devices	2463
used to supplement vision; items or devices whose function is	2464
solely or primarily cosmetic; or physical fitness equipment. This	2465
division does not apply to sales to a physician or medical	2466
facility for use in the treatment of a patient.	2467

(20) Sales of emergency and fire protection vehicles and	2468
equipment to nonprofit organizations for use solely in providing	2469
fire protection and emergency services, including trauma care and	2470
emergency medical services, for political subdivisions of the	2471
state;	2472

(21) Sales of tangible personal property manufactured in	2473
this state, if sold by the manufacturer in this state to a	2474
retailer for use in the retail business of the retailer outside of	2475
this state and if possession is taken from the manufacturer by the	2476
purchaser within this state for the sole purpose of immediately	2477
removing the same from this state in a vehicle owned by the	2478
purchaser;	2479

(22) Sales of services provided by the state or any of its	2480
political subdivisions, agencies, instrumentalities, institutions,	2481
or authorities, or by governmental entities of the state or any of	2482
its political subdivisions, agencies, instrumentalities,	2483
institutions, or authorities;	2484

(23) Sales of motor vehicles to nonresidents of this state	2485
upon the presentation of an affidavit executed in this state by	2486
the nonresident purchaser affirming that the purchaser is a	2487
nonresident of this state, that possession of the motor vehicle is	2488
taken in this state for the sole purpose of immediately removing	2489
it from this state, that the motor vehicle will be permanently	2490
titled and registered in another state, and that the motor vehicle	2491
will not be used in this state;	2492

(24) Sales to persons engaged in the preparation of eggs for	2493
sale of tangible personal property used or consumed directly in	2494
such preparation, including such tangible personal property used	2495
for cleaning, sanitizing, preserving, grading, sorting, and	2496
classifying by size; packages, including material and parts for	2497
packages, and machinery, equipment, and material for use in	2498
packaging eggs for sale; and handling and transportation equipment	2499
and parts therefor, except motor vehicles licensed to operate on	2500
public highways, used in intraplant or interplant transfers or	2501
shipment of eggs in the process of preparation for sale, when the	2502
plant or plants within or between which such transfers or	2503
shipments occur are operated by the same person. "Packages"	2504
includes containers, cases, baskets, flats, fillers, filler flats,	2505
cartons, closure materials, labels, and labeling materials, and	2506
"packaging" means placing therein.	2507

(25)(a) Sales of water to a consumer for residential use,	2508
except the sale of bottled water, distilled water, mineral water,	2509
carbonated water, or ice;	2510

(b) Sales of water by a nonprofit corporation engaged	2511
exclusively in the treatment, distribution, and sale of water to	2512
consumers, if such water is delivered to consumers through pipes	2513
or tubing.	2514

(26) Fees charged for inspection or reinspection of motor	2515
vehicles under section 3704.14 of the Revised Code;	2516

(27) Sales to persons licensed to conduct a food service	2517
operation pursuant to section 3717.43 of the Revised Code, of	2518
tangible personal property primarily used directly for the	2519
following:	2520

(a) To prepare food for human consumption for sale;

2521

(b) To preserve food that has been or will be prepared for	2522
human consumption for sale by the food service operator, not	2523
including tangible personal property used to display food for	2524
selection by the consumer;	2525

(c) To clean tangible personal property used to prepare or	2526
serve food for human consumption for sale.	2527

(28) Sales of animals by nonprofit animal adoption services	2528
or county humane societies;	2529

(29) Sales of services to a corporation described in	2530
division (A) of section 5709.72 of the Revised Code, and sales of	2531
tangible personal property that qualifies for exemption from	2532
taxation under section 5709.72 of the Revised Code;	2533

(30) Sales and installation of agricultural land tile, as	2534
defined in division (B)(5)(a) of section 5739.01 of the Revised	2535
Code;	2536

(31) Sales and erection or installation of portable grain	2537
bins, as defined in division (B)(5)(b) of section 5739.01 of the	2538
Revised Code;	2539

(32) The sale, lease, repair, and maintenance of, parts for,	2540
or items attached to or incorporated in, motor vehicles that are	2541
primarily used for transporting tangible personal property by a	2542
person engaged in highway transportation for hire;	2543

(33) Sales to the state headquarters of any veterans'	2544
organization in Ohiothis state that is either incorporated and	2545
issued a charter by the congress of the United States or is	2546
recognized by the United States veterans administration, for use	2547
by the headquarters;	2548

(34) Sales to a telecommunications service vendor of	2549
tangible personal property and services used directly and	2550
primarily in transmitting, receiving, switching, or recording any	2551
interactive, two-way electromagnetic communications, including	2552
voice, image, data, and information, through the use of any	2553
medium, including, but not limited to, poles, wires, cables,	2554
switching equipment, computers, and record storage devices and	2555
media, and component parts for the tangible personal property.	2556
The exemption provided in division (B)(34) of this section shall	2557
be in lieu of all other exceptions under division (E)(2) of	2558
section 5739.01 of the Revised Code to which a telecommunications	2559
service vendor may otherwise be entitled based upon the use of the	2560
thing purchased in providing the telecommunications service.	2561

(35) Sales of investment metal bullion and investment coins.	2562
"Investment metal bullion" means any elementary precious metal	2563
that has been put through a process of smelting or refining,	2564
including, but not limited to, gold, silver, platinum, and	2565
palladium, and which is in such state or condition that its value	2566
depends upon its content and not upon its form. "Investment metal	2567
bullion" does not include fabricated precious metal that has been	2568
processed or manufactured for one or more specific and customary	2569
industrial, professional, or artistic uses. "Investment coins"	2570
means numismatic coins or other forms of money and legal tender	2571
manufactured of gold, silver, platinum, palladium, or other metal	2572
under the laws of the United States or any foreign nation with a	2573
fair market value greater than any statutory or nominal value of	2574
such coins.	2575

(36)(a) Sales where the purpose of the consumer is to use or	2576
consume the things transferred in making retail sales and	2577
consisting of newspaper inserts, catalogues, coupons, flyers, gift	2578
certificates, or other advertising material that prices and	2579
describes tangible personal property offered for retail sale.	2580

(b) Sales to direct marketing vendors of preliminary	2581
materials such as photographs, artwork, and typesetting that will	2582
be used in printing advertising material; of printed matter that	2583
offers free merchandise or chances to win sweepstake prizes and	2584
that is mailed to potential customers with advertising material	2585
described in division (B)(36)(a) of this section; and of equipment	2586
such as telephones, computers, facsimile machines, and similar	2587
tangible personal property primarily used to accept orders for	2588
direct marketing retail sales.	2589

(c) Sales of automatic food vending machines that preserve	2590
food with a shelf life of forty-five days or less by refrigeration	2591
and dispense it to the consumer.	2592

For purposes of division (B)(36) of this section, "direct	2593
marketing" means the method of selling where consumers order	2594
tangible personal property by United States mail, delivery	2595
service, or telecommunication and the vendor delivers or ships the	2596
tangible personal property sold to the consumer from a warehouse,	2597
catalogue distribution center, or similar fulfillment facility by	2598
means of the United States mail, delivery service, or common	2599
carrier.	2600

(37) Sales to a person engaged in the business of	2601
horticulture or producing livestock of materials to be	2602
incorporated into a horticulture structure or livestock structure;	2603

(38) The sale of a motor vehicle that is used exclusively	2604
for a vanpool ridesharing arrangement to persons participating in	2605
the vanpool ridesharing arrangement when the vendor is selling the	2606
vehicle pursuant to a contract between the vendor and the	2607
department of transportation;	2608

(39) Sales of personal computers, computer monitors,	2609
computer keyboards, modems, and other peripheral computer	2610
equipment to an individual who is licensed or certified to teach	2611
in an elementary or a secondary school in this state for use by	2612
that individual in preparation for teaching elementary or	2613
secondary school students;	2614

(40) Sales to a professional racing team of any of the	2615
following:	2616

(a) Motor racing vehicles;

2617

(b) Repair services for motor racing vehicles;

2618

(c) Items of property that are attached to or incorporated	2619
in motor racing vehicles, including engines, chassis, and all	2620
other components of the vehicles, and all spare, replacement, and	2621
rebuilt parts or components of the vehicles; except not including	2622
tires, consumable fluids, paint, and accessories consisting of	2623
instrumentation sensors and related items added to the vehicle to	2624
collect and transmit data by means of telemetry and other forms of	2625
communication.	2626

(41) Sales of used manufactured homes and used mobile homes,	2627
as defined in section 5739.0210 of the Revised Code, made on or	2628
after January 1, 2000;	2629

(42) Sales of tangible personal property and services to a	2630
provider of electricity used or consumed directly and primarily in	2631
generating, transmitting, or distributing electricity for use by	2632
others, including property that is or is to be incorporated into	2633
and will become a part of the consumer's production, transmission,	2634
or distribution system and that retains its classification as	2635
tangible personal property after incorporation; fuel or power used	2636
in the production, transmission, or distribution of electricity;	2637
and tangible personal property and services used in the repair and	2638
maintenance of the production, transmission, or distribution	2639
system, including only those motor vehicles as are specially	2640
designed and equipped for such use. The exemption provided in	2641
this division shall be in lieu of all other exceptions in division	2642
(E)(2) of section 5739.01 of the Revised Code to which a provider	2643
of electricity may otherwise be entitled based on the use of the	2644
tangible personal property or service purchased in generating,	2645
transmitting, or distributing electricity.	2646

For the purpose of the proper administration of this chapter,	2647
and to prevent the evasion of the tax, it is presumed that all	2648
sales made in this state are subject to the tax until the contrary	2649
is established.	2650

As used in this section, except in division (B)(16) of this	2651
section, "food" includes cereals and cereal products, milk and	2652
milk products including ice cream, meat and meat products, fish	2653
and fish products, eggs and egg products, vegetables and vegetable	2654
products, fruits, fruit products, and pure fruit juices,	2655
condiments, sugar and sugar products, coffee and coffee	2656
substitutes, tea, and cocoa and cocoa products. It does not	2657
include: spirituous or malt liquors, wine, mixed beverages, or	2658
beer; soft drinks; sodas and beverages that are ordinarily	2659
dispensed at or in connection with bars and soda fountains or in	2660
connection therewith, other than coffee, tea, and cocoa; root beer	2661
and root beer extracts; malt and malt extracts; mineral oils, cod	2662
liver oils, and halibut liver oil; medicines, including tonics,	2663
vitamin preparations, and other products sold primarily for their	2664
medicinal properties; and water, including mineral, bottled, and	2665
carbonated waters, and ice.	2666

(C) The levy of this tax on retail sales of recreation and	2667
sports club service shall not prevent a municipal corporation from	2668
levying any tax on recreation and sports club dues or on any	2669
income generated by recreation and sports club dues.	2670

Section 2.  That existing sections 1333.82, 1502.07, 3719.44,	2671
4301.01, 4301.03, 4301.041, 4301.042, 4301.24, 4301.241, 4301.333,	2672
4301.355, 4301.365, 4301.402, 4301.42, 4301.47, 4301.54, 4301.55,	2673
4301.62, 4303.01, 4303.02, 4303.06, 4303.07, 4303.10, 4303.181,	2674
4303.182, 4303.184, 4303.22, 4303.29, 4303.30, 4303.332, 4303.35,	2675
4305.01, 4305.03, 4305.04, 4399.09, 4399.12, 4399.15, 5703.21,	2676
5733.065, and 5739.02 of the Revised Code are hereby repealed.	2677