To amend sections 103.144, 103.145, 103.146, 122.15, 145.01, 149.07, 166.03, 183.02, 317.33, 742.01, 1309.528, 1333.11, 3307.01, 3309.01, 3313.37, 3313.375, 3318.31, 3353.07, 3353.11, 3770.02, 3770.03, 3770.06, 5111.34, 5111.872, 5123.043, 5123.046, 5123.048, 5123.049, 5123.0411, 5126.01, 5126.02, 5126.021, 5126.033, 5126.035, 5126.036, 5126.042, 5126.046, 5126.05, 5126.054, 5126.055, 5126.06, 5126.14, 5126.15, 5126.17, 5126.18, 5126.19, 5126.221, 5126.357, 5505.01, 5705.44, 5709.12, 5709.121, 5709.17, 5709.40, 5709.411, 5709.43, 5709.73, 5709.74, 5709.75, 5709.77, 5709.78, 5709.79, 5709.80, 5709.81, 5725.14, 5725.24, 5725.25, 5725.26, 5733.056, 5733.06, 5733.0610, 5733.09, 5733.11, 5733.98, 5739.01, 5741.01, 5743.05, 5747.058, 5747.13, 5747.98, 5923.05, and 5923.051; to amend, for the purpose of adopting a new section number as indicated in parentheses, section 5126.056 (5126.057); to enact new section 5126.056 and sections 122.171, 122.60, 122.601, 122.602, 122.603, 122.604, 122.605, 307.6910, 5733.45, 5739.012, and 5741.011; to repeal section 103.147 of the Revised Code and to amend Section 11 of Am. Sub. S.B. 50 of the 121st General Assembly, to amend Section 3 of Am. Sub. H.B. 440 of the 121st General Assembly, as subsequently amended, to amend Section 5.02 of Sub. H.B. 73 of the 124th General Assembly, to amend Section 41 of Am. Sub. H.B. 94 of the 124th General Assembly, as subsequently amended, to amend Sections 41.15, 45, 63.25, 74.01, 74.02, 94.11, 104, and 140 of Am. Sub. H.B. 94 of the 124th General Assembly, to amend Sections 41.10 and 63.09 of Am. Sub. H.B. 94 of the 124th General Assembly, as subsequently amended, to amend Section 10 of Am. Sub. S.B. 192 of the 123rd General Assembly, to amend Section 9 of Am. Sub. S.B. 192 of the 123rd General Assembly, as subsequently amended, and to repeal Section 11 of Sub. H.B. 73 of the 124th General Assembly, to revise provisions of Am. Sub. H.B. 94 of the 124th General Assembly regarding services for persons with mental retardation or other developmental disabilities, to revise the law governing membership of county boards of mental retardation and developmental disabilities, to grant property tax exemptions for Edison program grantees, to modify Local Government Fund and Tobacco Master Settlement Agreement Fund distributions, to increase the cigarette wholesaler's markup, to expand the uses of the Corporate and Uniform Commercial Code Filing Fund, to revise provisions of the TANF Housing Program within the Department of Development, to authorize transfers from the Budget Stabilization Fund to the General Revenue Fund, to clarify the application of the "in lieu of other tax" exemption regarding certain dealers in intangibles, to modify the "deposits only" apportionment fraction for certain financial institutions, to establish the Capital Access Program in the Department of Development, to create a nonrefundable credit against the corporate franchise and personal income taxes for job retention, to exempt temporarily certain new high-technology companies from the net worth calculation of the corporate franchise tax, to establish the Rural Development Initiative Fund in the state treasury, and to permit the disbursement of grants from that fund in conjunction with loans from the Rural Industrial Park Loan Program, to extend the sunset of the Rural Industrial Park Loan Program to July 1, 2007, to permit political subdivisions in economically distressed areas to employ tax increment financing throughout a designated incentive district, to modify other tax increment financing provisions, to revise the criteria for the award and use of certain TANF Funds for Appalachia, to permit a county to enter into an agreement with a political subdivision authorizing the county to receive payments of certain revenue in the county treasury that are due a political subdivision as a credit against amounts otherwise owed to the county, to require the Department of Education in fiscal years 2002 and 2003 only to pay a subsidy to certain community schools in which at least half of the total number of students enrolled are severe behaviorally handicapped students, to specify control over Ohio Government Telecommunications and associated funds, to require the State Lottery Commission to enter into a multistate lottery if the Governor so directs, modifies the liability of county recorders, to increase the membership of the Nursing Facility Reimbursement Study Council, to create a committee to study the impact of gambling, to permit certain nursing homes to apply for Medicare certification of certain beds, to revise the requirement for independent healthcare actuarial reviews of mandated benefits, to reduce the cigarette tax stump discount, to eliminate a study of road and bridge funding mandates, to make corrections, to repeal section 307.6910 of the Revised Code effective July 1, 2007, and to make appropriations.
SECTION 1. That sections 103.144, 103.145, 103.146, 122.15, 145.01, 149.07, 166.03, 183.02, 317.33, 742.01, 1309.528, 1333.11, 3307.01, 3309.01, 3313.37, 3313.375, 3318.31, 3353.07, 3353.11, 3770.02, 3770.03, 3770.06, 5111.34, 5111.872, 5123.043, 5123.046, 5123.048, 5123.049, 5123.0411, 5126.01, 5126.02, 5126.021, 5126.033, 5126.035, 5126.036, 5126.042, 5126.046, 5126.05, 5126.054, 5126.055, 5126.06, 5126.14, 5126.15, 5126.17, 5126.18, 5126.19, 5126.221, 5126.357, 5505.01, 5705.44, 5709.12, 5709.121, 5709.17, 5709.40, 5709.411, 5709.43, 5709.73, 5709.74, 5709.75, 5709.77, 5709.78, 5709.79, 5709.80, 5709.81, 5725.14, 5725.24, 5725.25, 5725.26, 5733.056, 5733.06, 5733.0610, 5733.09, 5733.11, 5733.98, 5739.01, 5741.01, 5743.05, 5747.058, 5747.13, 5747.98, 5923.05, and 5923.051 be amended, section 5126.056 (5126.057) be amended for the purpose of adopting a new section number as indicated in parentheses, and new section 5126.056 and sections 122.171, 122.60, 122.601, 122.602, 122.603, 122.604, 122.605, 307.6910, 5733.45, 5739.012, and 5741.011 of the Revised Code be enacted to read as follows:
Sec. 103.144. As used in sections 103.144 to
103.147
103.146 of the
Revised Code:
(A) "Mandated benefit" means the following, when considered in the context of a sickness and accident insurance policy or a health insuring corporation policy, contract, or agreement:
(1) Any required coverage for a specific medical or health-related service, treatment, medication, or practice;
(2) Any required coverage for the services of specific health care providers;
(3) Any requirement that an insurer or health insuring corporation offer coverage to specific individuals or groups;
(4) Any requirement that an insurer or health insuring corporation offer specific medical or health-related services, treatments, medications, or practices to existing insureds or enrollees;
(5) Any required expansion of, or addition to, existing coverage;
(6) Any mandated reimbursement amount to specific health care providers.
(B) "Mandated benefit" does not include any required coverage or offer of coverage, any required expansion of, or addition to, existing coverage, or any mandated reimbursement amount to specific providers, as described in division (A) of this section, within the context of any public health benefits arrangement, including but not limited to, the coverage of beneficiaries enrolled in Title XVIII of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C.A. 301, as amended, pursuant to a medicare risk contract or medicare cost contract, or to the coverage of beneficiaries enrolled in Title XIX of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C.A. 301, as amended, known as the medical assistance program or medicaid, provided by the Ohio department of job and family services under Chapter 5111. of the Revised Code.
Sec. 103.145. (A)
Whenever any bill receives
The chairperson
of a
second hearing in
a standing committee
in the
of either house
of the general assembly
in which the bill
originated
may,
at any
time, request the
director of the legislative
budget officer shall
service commission to review
the
any bill
that is assigned to the
chairperson's committee in order
to determine
whether the bill
includes a mandated benefit.
The director shall review the bill
and notify the chairperson of the director's determination. If
the
legislative budget
officer
director determines that the bill
includes a mandated benefit, the
legislative
budget officer shall
presiding officer of the
house that is considering the bill may
request the director to
arrange for the performance of
an
independent healthcare actuarial
review of the mandated benefit.
In
making this arrangement, the
legislative budget officer
director shall
retain one or more
independent actuaries on a
consulting basis to
determine the
financial impact of the mandated
benefit in
accordance with
section 103.146 of the Revised Code.
Each actuary retained
shall
be a member in good standing of the
American academy of
actuaries.
The
legislative budget officer
director shall
assist the
actuary
or actuaries in obtaining any
information needed.
No later than sixty days after
receiving the
second hearing
presiding officer's request to arrange for the performance of the
bill
actuarial review, the
legislative budget officer
director
shall
submit the findings of the actuarial review
to the
chairperson
of
the committee to which the bill is assigned and to
the
ranking
minority member of
that
committee.
(B) To assist the actuary or actuaries in obtaining
information
needed
to perform the healthcare actuarial review, the
legislative
budget office of the legislative service commission
may request any
department, division, institution, board,
commission, authority, bureau, or other
instrumentality or officer
of the state, a county, a municipal corporation, a
township, a
school district, or other
governmental entity of the state to
provide any information the
legislative budget office
commission
requires for purposes of the review.
An instrumentality, officer, or entity shall comply with a
request as soon as reasonably possible after receiving it. The
legislative budget office
commission shall specify the manner of
compliance, and the
period of time for compliance, in its request.
Sec. 103.146. In performing an independent healthcare
actuarial review of
a
mandated benefit, the
actuary or actuaries
retained by the
director of the legislative
budget officer
service
commission shall consult
with
professionals knowledgeable in
matters related to the performance
of an actuarial review of a
mandated benefit
and shall consider the results of any
professionally
acceptable controlled trial and any other relevant
research specifically centered around the benefit. The actuary
or
actuaries shall determine the extent to which:
(A) The mandated benefit will increase or decrease the administrative expenses of insurance companies and health insuring corporations;
(B) The mandated benefit will increase or decrease premiums;
(C) Small employers, medium-sized employers, large employers, and, if applicable, the state and political subdivisions of the state, will be financially impacted;
(D) The mandated benefit will increase or decrease the number of insured individuals in this state; and
(E) The mandated benefit will impact the total cost and quality of health care, including any potential cost savings that may be realized.
Sec. 122.15. As used in sections 122.15 to 122.154 of the Revised Code:
(A) "Edison center" means a cooperative research and development facility that receives funding through the Thomas Alva Edison grant program under division (C) of section 122.33 of the Revised Code.
(B) "Ohio entity" means any corporation, limited liability company, or unincorporated business organization, including a general or limited partnership, that has its principal place of business located in this state and has at least fifty per cent of its gross assets and fifty per cent of its employees located in this state. If a corporation, limited liability company, or unincorporated business organization is a member of an affiliated group, the gross assets and the number of employees of all of the members of that affiliated group, wherever those assets and employees are located, shall be included for the purpose of determining the percentage of the corporation's, company's, or organization's gross assets and employees that are located in this state.
(C) "Qualified trade or business" means any trade or business that primarily involves research and development, technology transfer, bio-technology, information technology, or the application of new technology developed through research and development or acquired through technology transfer. "Qualified trade or business" does not include any of the following:
(1) Any trade or business involving the performance of services in the field of law, engineering, architecture, accounting, actuarial science, performing arts, consulting, athletics, financial services, or brokerage services, or any trade or business where the principal asset of the trade or business is the reputation or skill of one or more of its employees;
(2) Any banking, insurance, financing, leasing, rental, investing, or similar business;
(3) Any farming business, including the business of raising or harvesting trees;
(4) Any business involving the production or extraction of products of a character with respect to which a deduction is allowable under section 611, 613, or 613A of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 611, 613, or 613A;
(5) Any business of operating a hotel, motel, restaurant, or similar business;
(6) Any trade or business involving a hospital, a private office of a licensed health care professional, a group practice of licensed health care professionals, or a nursing home. As used in division (C)(6) of this section:
(a) "Nursing home" has the same meaning as in section 3721.50 of the Revised Code.
(b) "Hospital" has the same meaning as in section 3727.01 of the Revised Code.
(D) "Information technology" means the branch of technology devoted to the study and application of data and the processing thereof; the automatic acquisition, storage, manipulation or transformation, management, movement, control, display, switching, interchange, transmission or reception of data, and the development or use of hardware, software, firmware, and procedures associated with this processing. Information technology includes matters concerned with the furtherance of computer science and technology, design, development, installation and implementation of information systems and applications that in turn will be licensed or sold to a specific target market. Information technology does not include the creation of a distribution method for existing products and services.
(E) "Insider" means an individual who owns, controls, or holds power to vote five per cent or more of the outstanding securities of a business. For purposes of determining whether an investor is an insider, the percentage of voting power in the Ohio entity held by a person related to the investor shall be added to the investor's percentage of voting power in the same Ohio entity, if the investor claimed the person related to the investor as a dependent or a spouse on the investor's federal income tax return for the previous tax year.
(E)(F)
"Related to" means being the spouse, parent, child, or
sibling of an individual.
(F)(G)
"Research and development" means
designing, creating,
or formulating new or enhanced products,
equipment, or processes,
and conducting scientific or
technological inquiry and
experimentation in the physical
sciences with the goal of
increasing scientific knowledge that
may reveal the bases for new
or enhanced products, equipment, or
processes.
(G)(H) "State tax liability" means any
tax liability
incurred under division (D) of section 5707.03, section
5727.24,
5727.38, or 5747.02, or Chapter 5733.
of the Revised Code.
(H)(I) "Technology transfer" means the
transfer of
technology from one sector of the economy to another,
including
the transfer of military technology to civilian
applications,
civilian technology to military applications, or
technology from
public or private research laboratories to
military or civilian
applications.
(I)(J) "Affiliated group" means two or
more persons related
in such a way that one of the persons owns or controls
the
business operations of another of those persons. In the case of a
corporation
issuing capital stock, one corporation owns or
controls the business
operations
of another corporation if it
owns more than fifty per cent of the other corporation's capital
stock with
voting rights. In the case of a limited liability
company, one person owns or
controls the business operations of
the company if that person's membership
interest, as defined in
section 1705.01 of the Revised Code, is greater than
fifty per
cent of combined membership interest of all persons owning such
interests in the company. In the case of an unincorporated
business
organization, one person owns or controls the business
operations of the
organization if, under the articles of
organization or other instrument
governing the affairs of the
organization, that person has a beneficial
interest in the
organization's profits, surpluses, losses, or other
distributions
greater than fifty per cent of the combined beneficial interests
of all persons having such an interest in the organization.
(J)(K) "Money" means United States currency, or a
check,
draft, or cashier's check for United States currency,
payable on
demand and drawn on a bank.
Sec. 122.171. (A) As used in this section:
(1) "Capital investment project" means a plan of investment at a project site for the acquisition, construction, renovation, or repair of buildings, machinery, or equipment, but does not include any of the following:
(a) Payments made for the acquisition of personal property through operating leases;
(b) Project costs paid before January 1, 2002, or after December 31, 2006;
(c) Payments made to a related member as defined in section 5733.042 of the Revised Code.
(2) "Eligible business" means a business with Ohio operations that:
(a) Employed an average of at least one thousand employees in full-time employment positions at a project site during each of the twelve months preceding the application for a tax credit under this section; and
(b) On or after January 1, 2002, has made payments for the capital investment project of at least two hundred million dollars at the project site during a period of three consecutive calendar years that includes the calendar year that includes a day of the taxpayer's taxable year with respect to which the credit is granted;
(c) Has had a capital investment project reviewed and approved by the tax credit authority as provided in divisions (C), (D), and (E) of this section.
(3) "Full-time employment position" means a position of employment for consideration for at least thirty-five hours a week, or any other standard of service generally accepted by custom as full-time employment within the industry, that has been filled for at least one hundred eighty days immediately preceding the filing of an application under this section, and for at least one hundred eighty days during each taxable year with respect to which the credit is granted.
(4) "Project site" means an integrated complex, as specified by the tax credit authority under this section, within a five-mile radius where a taxpayer in this state is primarily operating as a manufacturer as defined in section 5739.011 of the Revised Code.
(B) The tax credit authority created under section 122.17 of the Revised Code may grant tax credits under this section for the purpose of fostering job retention in this state. Upon application by an eligible business and upon consideration of the recommendation of the director of budget and management, tax commissioner, and director of development under division (C) of this section, the tax credit authority may grant to an eligible business a nonrefundable credit against the tax imposed by section 5733.06 or 5747.02 of the Revised Code for a period up to ten taxable years. The credit shall be in an amount not exceeding seventy-five per cent of the Ohio income tax withheld from the employees of the eligible business occupying full-time employment positions at the project site during the calendar year that includes the last day of such business' taxable year with respect to which the credit is granted. The amount of the credit shall not be based on the Ohio income tax withheld from full-time employees for a calendar year prior to the calendar year in which the two hundred million dollar minimum investment referred to in division (A)(2)(b) of this section is completed. The credit shall be claimed only for the taxable years specified in the eligible business' agreement with the tax credit authority under division (E) of this section, but in no event shall the credit be claimed for a taxable year terminating before the date specified in the agreement.
Any unused portion of a tax credit may be carried forward for not more than three additional years after the year for which the credit is granted.
(C) A taxpayer who proposes a capital investment project to retain jobs in this state may apply to the tax credit authority to enter into an agreement for a tax credit under this section. The director of development shall prescribe the form of the application. After receipt of an application, the authority shall forward copies of the application to the director of budget and management, the tax commissioner, and the director of development, each of whom shall review the application to determine the economic impact the proposed project would have on the state and the affected political subdivisions and shall submit a summary of their determinations and recommendations to the authority. The authority shall make no agreements under this section after June 30, 2007.
(D) Upon review of the determinations and recommendations described in division (C) of this section, the tax credit authority may enter into an agreement with the taxpayer for a credit under this section if it determines all of the following:
(1) The taxpayer's capital investment project will result in the retention of full-time employment positions in this state.
(2) The taxpayer is economically sound and has the ability to complete the proposed capital investment project.
(3) The taxpayer intends to and has the ability to maintain operations at the project site for at least twice the term of the credit.
(4) Receiving the credit is a major factor in the taxpayer's decision to begin, continue with, or complete the project.
(5) The political subdivisions in which the project is located have agreed to provide substantial financial support to the project.
(E) An agreement under this section shall include all of the following:
(1) A detailed description of the project that is the subject of the agreement, including the amount of the investment, the period over which the investment has been or is being made, and the number of full-time employment positions at the project site;
(2) The method of calculating the number of full-time employment positions as specified in division (A)(3) of this section;
(3) The term and percentage of the tax credit, and the first year for which the credit may be claimed;
(4) A requirement that the taxpayer maintain operations at the project site for at least twice the number of years as the term of the credit;
(5) A requirement that the taxpayer retain a specified number of full-time employment positions at the project site and within this state for the term of the credit, including a requirement that the taxpayer continue to employ at least one thousand employees in full-time employment positions at the project site during the entire term of any agreement, subject to division (E)(7) of this section;
(6) A requirement that the taxpayer annually report to the director of development the number of full-time employment positions subject to the credit, the amount of tax withheld from employees in those positions, the amount of the payments made for the capital investment project, and any other information the director needs to perform the director's duties under this section;
(7) A requirement that the director of development annually review the annual reports of the taxpayer to verify the information reported under division (E)(6) of this section and compliance with the agreement. Upon verification, the director shall issue a certificate to the taxpayer stating that the information has been verified and identifying the amount of the credit for the taxable year. The director shall not issue a certificate for any year in which the total number of filled full-time employment positions for each day of the calendar year divided by three hundred sixty-five is less than ninety per cent of the full-time employment positions specified in division (E)(5) of this section. In determining the number of full-time employment positions, no position shall be counted that is filled by an employee who is included in the calculation of a tax credit under section 122.17 of the Revised Code.
(8)(a) A provision requiring that the taxpayer, except as otherwise provided in division (E)(8)(b) of this section, shall not relocate employment positions from elsewhere in this state to the project site that is the subject of the agreement for the lesser of five years from the date the agreement is entered into or the number of years the taxpayer is entitled to claim the credit.
(b) The taxpayer may relocate employment positions from elsewhere in this state to the project site that is the subject of the agreement if the director of development determines both of the following:
(i) That the site from which the employment positions would be relocated is inadequate to meet market and industry conditions, expansion plans, consolidation plans, or other business considerations affecting the taxpayer;
(ii) That the legislative authority of the county, township, or municipal corporation from which the employment positions would be relocated has been notified of the relocation.
For purposes of this section, the movement of an employment position from one political subdivision to another political subdivision shall be considered a relocation of an employment position unless the movement is confined to the project site. The transfer of an individual employee from one political subdivision to another political subdivision shall not be considered a relocation of an employment position as long as the individual's employment position in the first political subdivision is refilled.
(9) A waiver by the taxpayer of any limitations periods relating to assessments or adjustments resulting from the taxpayer's failure to comply with the agreement.
(F) If a taxpayer fails to meet or comply with any condition or requirement set forth in a tax credit agreement, the tax credit authority may amend the agreement to reduce the percentage or term of the credit. The reduction of the percentage or term shall take effect in the taxable year immediately following the taxable year in which the authority amends the agreement. If the taxpayer relocates employment positions in violation of the provision required under division (D)(8)(a) of this section, the taxpayer shall not claim the tax credit under section 5733.0610 of the Revised Code for any tax years following the calendar year in which the relocation occurs, or shall not claim the tax credit under section 5747.058 of the Revised Code for the taxable year in which the relocation occurs and any subsequent taxable years.
(G) Financial statements and other information submitted to the department of development or the tax credit authority by an applicant for or recipient of a tax credit under this section, and any information taken for any purpose from such statements or information, are not public records subject to section 149.43 of the Revised Code. However, the chairperson of the authority may make use of the statements and other information for purposes of issuing public reports or in connection with court proceedings concerning tax credit agreements under this section. Upon the request of the tax commissioner, the chairperson of the authority shall provide to the commissioner any statement or other information submitted by an applicant for or recipient of a tax credit in connection with the credit. The commissioner shall preserve the confidentiality of the statement or other information.
(H) A taxpayer claiming a tax credit under this section shall submit to the tax commissioner a copy of the director of development's certificate of verification under division (E)(7) of this section for the taxable year. However, failure to submit a copy of the certificate does not invalidate a claim for a credit.
(I) For the purposes of this section, a taxpayer may include a partnership, a corporation that has made an election under subchapter S of chapter one of subtitle A of the Internal Revenue Code, or any other business entity through which income flows as a distributive share to its owners. A tax credit received under this section by a partnership, S-corporation, or other such business entity shall be apportioned among the persons to whom the income or profit of the partnership, S-corporation, or other entity is distributed, in the same proportions as those in which the income or profit is distributed.
(J) If the director of development determines that a taxpayer who has received a tax credit under this section is not complying with the requirement under division (E)(4) of this section or reduces the number of employees agreed to under division (E)(5) of this section by more than ten per cent, the director shall notify the tax credit authority of the noncompliance. After receiving such a notice, and after giving the taxpayer an opportunity to explain the noncompliance, the authority may terminate the agreement and require the taxpayer to refund to the state all or a portion of the credit claimed in previous years.
In determining the portion of the credit to be refunded to this state, the authority shall consider the effect of market conditions on the taxpayer's project and whether the taxpayer continues to maintain other operations in this state. After making the determination, the authority shall certify the amount to be refunded to the tax commissioner. The commissioner shall make an assessment for that amount against the taxpayer under Chapter 5733. or 5747. of the Revised Code. The time limitations on assessments under Chapter 5733. or 5747. of the Revised Code do not apply to an assessment under this division, but the commissioner shall make the assessment within one year after the date the authority certifies to the commissioner the amount to be refunded.
(K) The director of development, after consultation with the tax commissioner and in accordance with Chapter 119. of the Revised Code, shall adopt rules necessary to implement this section. The rules may provide for recipients of tax credits under this section to be charged fees to cover administrative costs of the tax credit program. At the time the director gives public notice under division (A) of section 119.03 of the Revised Code of the adoption of the rules, the director shall submit copies of the proposed rules to the chairpersons of the standing committees on economic development in the senate and the house of representatives.
(L) On or before the thirty-first day of March of each year, the director of development shall submit a report to the governor, the president of the senate, and the speaker of the house of representatives on the tax credit program under this section. The report shall include information on the number of agreements that were entered into under this section during the preceding calendar year, a description of the project that is the subject of each such agreement, and an update on the status of projects under agreements entered into before the preceding calendar year.
Sec. 122.60. As used in sections 122.60 to 122.605 of the Revised Code:
(A) "Capital access loan" means a loan made by a participating financial institution to an eligible business that may be secured by a deposit of money from the fund into the participating financial institution's program reserve account.
(B) "Department" means the department of development.
(C) "Eligible business" means a for-profit business entity, or a nonprofit entity, that had total annual sales in its most recently completed fiscal year of less than ten million dollars and that has a principal place of for-profit business or nonprofit entity activity within the state, the operation of which, alone or in conjunction with other facilities, will create new jobs or preserve existing jobs and employment opportunities and will improve the economic welfare of the people of the state. As used in this division, "new jobs" does not include existing jobs transferred from another facility within the state, and "existing jobs" means only existing jobs at facilities within the same municipal corporation or township in which the project, activity, or enterprise that is the subject of a capital access loan is located.
(D) "Financial institution" means any bank, trust company, savings bank, or savings and loan association that is chartered by and has a significant presence in the state, or any national bank, federal savings and loan association, or federal savings bank that has a significant presence in the state.
(E) "Fund" means the capital access loan program fund.
(F) "Participating financial institution" means a financial institution that has a valid, current participation agreement with the department.
(G) "Participation agreement" means the agreement between a financial institution and the department under which a financial institution may participate in the program.
(H) "Passive real estate ownership" means the ownership of real estate for the sole purpose of deriving income from it by speculation, trade, or rental.
(I) "Program" means the capital access loan program created under section 122.602 of the Revised Code.
(J) "Program reserve account" means a dedicated account at each participating financial institution that is the property of the state and may be used by the participating financial institution only for the purpose of recovering a claim under section 122.604 of the Revised Code arising from a default on a loan made by the participating financial institution under the program.
Sec. 122.601. There is hereby created in the state treasury the capital access loan program fund. The fund shall consist of money deposited into it from the facilities establishment fund pursuant to section 166.03 of the Revised Code and all money deposited into it pursuant to section 122.602 of the Revised Code. The total amount of money deposited into the fund from the facilities establishment fund shall not exceed three million dollars during any particular fiscal year of the department.
The department shall disburse money from the fund only to pay the operating costs of the program, including the administrative costs incurred by the department in connection with the program, and only in keeping with the purposes specified in sections 122.60 to 122.605 of the Revised Code.
Sec. 122.602. (A) There is hereby created in the department of development the capital access loan program to assist participating financial institutions in making program loans to eligible businesses that face barriers in accessing working capital and obtaining fixed asset financing. In administering the program, the director of development may do any of the following:
(1) Receive and accept grants, gifts, and contributions of money, property, labor, and other things of value to be held, used, and applied only for the purpose for which the grants, gifts, and contributions are made, from individuals, private and public corporations, the United States or any agency of the United States, the state or any agency of the state, or any political subdivision of the state;
(2) Agree to repay any contribution of money or return any property contributed or the value of that property at the times, in the amounts, and on the terms and conditions, excluding the payment of interest, that the director consents to at the time a contribution is made; and evidence obligations by notes, bonds, or other written instruments;
(3) Adopt rules under Chapter 119. of the Revised Code to carry out the purposes of the program specified in sections 122.60 to 122.605 of the Revised Code;
(4) Engage in all other acts, and enter into contracts and execute all instruments, necessary or appropriate to carry out the purposes specified in sections 122.60 to 122.605 of the Revised Code.
(B) The director shall determine the eligibility of a financial institution to participate in the program and may set a limit on the number of financial institutions that may participate in the program.
(C) To be considered eligible by the director to participate in the program, a financial institution shall enter into a participation agreement with the department that sets out the terms and conditions under which the department will deposit moneys from the fund into the financial institution's program reserve account, specifies the criteria for loan qualification under the program, and contains any additional terms the director considers necessary.
(D) After receiving the certification required under division (C) of section 122.603 of the Revised Code, the director may disburse moneys from the fund to a participating financial institution for deposit in its program reserve account if the director determines that the capital access loan involved meets all of the following criteria:
(1) It will be made to an eligible business.
(2) It will be used by the eligible business for a project, activity, or enterprise that fosters economic development.
(3) It will not be made in order to enroll in the program prior debt that is not covered under the program and that is owed or was previously owed by an eligible business to the financial institution.
(4) It will not be utilized for a project or development related to the on-site construction or purchase of residential housing.
(5) It will not be used to finance passive real estate ownership.
(6) It conforms to the requirements of divisions (E), (F), (G), (H), and (I) of this section, and to the rules adopted by the director under division (A)(3) of this section.
(E) The director shall not approve a capital access loan to an eligible business that exceeds two hundred fifty thousand dollars for working capital or five hundred thousand dollars for the purchase of fixed assets. An eligible business may apply for the maximum amount of both working capital and the purchase of fixed assets in the same capital access loan.
(F) A financial institution may apply to the director for the approval of a capital access loan to any business that is owned or operated by a person that has previously defaulted under any state financial assistance program.
(G) Eligible businesses that apply for a capital access loan shall comply with section 9.66 of the Revised Code.
(H) A financial institution may apply to the director for the approval of a capital access loan that refinances a nonprogram loan made by another financial institution.
(I) The director shall not approve a capital access loan that refinances a nonprogram loan made by the same financial institution, unless the amount of the refinanced loan exceeds the existing debt, in which case only the amount exceeding the existing debt is eligible for a loan under the program.
(J) The director shall not approve any capital access loan made after June 30, 2007, or enter into a participation agreement with any financial institution after that date.
Sec. 122.603. (A)(1) Upon approval by the director of development and after entering into a participation agreement with the department of development, a participating financial institution making a capital access loan shall establish a program reserve account. The account shall be an interest-bearing account and shall contain only moneys deposited into it under the program and the interest payable on the moneys in the account.
(2) All interest payable on the moneys in the program reserve account shall be added to the moneys and held as an additional loss reserve. The director may require that a portion or all of the accrued interest so held in the account be released to the department. If the director causes a release of accrued interest, the director shall deposit the released amount into the fund. The director shall not require the release of that accrued interest more than twice in a fiscal year.
(B) When a participating financial institution makes a capital access loan, it shall require the eligible business to pay to the participating financial institution a fee in an amount that is not less than one and one-half per cent, and not more than three per cent, of the principal amount of the loan. The participating financial institution shall deposit the fee into its program reserve account, and it also shall deposit into the account an amount of its own funds equal to the amount of the fee. The participating financial institution may recover from the eligible business all or part of the amount that the participating financial institution is required to deposit into the account under this division in any manner agreed to by the participating financial institution and the eligible business.
(C) For each capital access loan made by a participating financial institution, the participating financial institution shall certify to the director, within a period specified by the director, that the participating financial institution has made the loan. The certification shall include the amount of the loan, the amount of the fee received from the eligible business, the amount of its own funds that the participating financial institution deposited into its program reserve account to reflect that fee, and any other information specified by the director.
(D) On receipt of a certification made under division (C) of this section and subject to section 122.602 of the Revised Code, the director shall disburse to the participating financial institution from the fund an amount equal to ten per cent of the principal amount of the particular capital access loan for deposit into the participating financial institution's program reserve account. The disbursement of moneys from the fund to a participating financial institution does not require approval from the controlling board.
(E) If the amount in a program reserve account exceeds an amount equal to thirty-three per cent of a participating financial institution's outstanding capital access loans, the department may cause the withdrawal of the excess amount and the deposit of the withdrawn amount into the fund.
(F)(1) The department may cause the withdrawal of the total amount in a participating financial institution's program reserve account if any of the following applies:
(a) The financial institution is no longer eligible to participate in the program.
(b) The participation agreement expires without renewal by the department or the financial institution.
(c) The financial institution has no outstanding capital access loans.
(d) The financial institution has not made a capital access loan within the preceding twenty-four months.
(2) If the department causes a withdrawal under division (F)(1) of this section, the department shall deposit the withdrawn amount into the fund.
Sec. 122.604. (A) If a participating financial institution determines that a portion or all of a capital access loan is uncollectible, it may submit a claim to the department of development for approval of the release of moneys from its program reserve account.
(B) The claim may include the amount of principal plus accrued interest owed. The amount of principal included in the claim may not exceed the principal amount covered by the program. The amount of accrued interest included in the claim may not exceed the accrued interest attributable to the covered principal amount.
(C) The participating financial institution shall determine the timing and amount of delinquency on a capital access loan in a manner consistent with the participating financial institution's normal method for making these determinations on similar nonprogram loans.
(D) If the participating financial institution files two or more claims at the same time or approximately the same time and there are insufficient funds in its program reserve account at that time to cover the entire amount of the claims, the participating financial institution may specify an order of priority in which the department shall approve the release of funds from the account in relation to the claims.
(E) If subsequent to the payment of a claim, a participating financial institution recovers from an eligible business any amount covered by the paid claim, the participating financial institution shall promptly deposit the amount recovered into its program reserve account, less any reasonable expenses incurred.
Sec. 122.605. Each participating financial institution shall submit an annual report to the department of development on or before the thirty-first day of March of each year. The report shall include or be accompanied by all of the following:
(A) Information regarding the participating financial institution's outstanding capital access loans, its capital access loan losses, and other related matters that the department considers appropriate;
(B) A statement of the total amount of the participating financial institution's capital access loans for which the department has made disbursements from the fund under the program;
(C) A copy of the participating financial institution's most recent financial statement.
Sec. 145.01. As used in this chapter:
(A) "Public employee" means:
(1) Any person holding an office, not elective, under the state or any county, township, municipal corporation, park district, conservancy district, sanitary district, health district, metropolitan housing authority, state retirement board, Ohio historical society, public library, county law library, union cemetery, joint hospital, institutional commissary, state university, or board, bureau, commission, council, committee, authority, or administrative body as the same are, or have been, created by action of the general assembly or by the legislative authority of any of the units of local government named in division (A)(1) of this section, or employed and paid in whole or in part by the state or any of the authorities named in division (A)(1) of this section in any capacity not covered by section 742.01, 3307.01, 3309.01, or 5505.01 of the Revised Code.
(2) A person who is a member of the public employees retirement system and who continues to perform the same or similar duties under the direction of a contractor who has contracted to take over what before the date of the contract was a publicly operated function. The governmental unit with which the contract has been made shall be deemed the employer for the purposes of administering this chapter.
(3) Any person who is an employee of a public employer, notwithstanding that the person's compensation for that employment is derived from funds of a person or entity other than the employer. Credit for such service shall be included as total service credit, provided that the employee makes the payments required by this chapter, and the employer makes the payments required by sections 145.48 and 145.51 of the Revised Code.
(4) A person who elects in accordance with section 145.015 of the Revised Code to remain a contributing member of the public employees retirement system.
In all cases of doubt, the public employees retirement board shall determine whether any person is a public employee, and its decision is final.
(B) "Member" means any public employee, other than a public employee excluded or exempted from membership in the retirement system by section 145.03, 145.031, 145.032, 145.033, 145.034, 145.035, or 145.38 of the Revised Code. "Member" includes a PERS retirant who becomes a member under division (C) of section 145.38 of the Revised Code. "Member" also includes a disability benefit recipient.
(C) "Head of the department" means the elective or appointive head of the several executive, judicial, and administrative departments, institutions, boards, and commissions of the state and local government as the same are created and defined by the laws of this state or, in case of a charter government, by that charter.
(D) "Employer" or "public employer" means the state or any county, township, municipal corporation, park district, conservancy district, sanitary district, health district, metropolitan housing authority, state retirement board, Ohio historical society, public library, county law library, union cemetery, joint hospital, institutional commissary, state medical college, state university, or board, bureau, commission, council, committee, authority, or administrative body as the same are, or have been, created by action of the general assembly or by the legislative authority of any of the units of local government named in this division not covered by section 742.01, 3307.01, 3309.01, or 5505.01 of the Revised Code. In addition, "employer" means the employer of any public employee.
(E) "Prior service" means all service as a public employee rendered before January 1, 1935, and all service as an employee of any employer who comes within the state teachers retirement system or of the school employees retirement system or of any other retirement system established under the laws of this state rendered prior to January 1, 1935, provided that if the employee claiming the service was employed in any capacity covered by that other system after that other system was established, credit for the service may be allowed by the public employees retirement system only when the employee has made payment, to be computed on the salary earned from the date of appointment to the date membership was established in the public employees retirement system, at the rate in effect at the time of payment, and the employer has made payment of the corresponding full liability as provided by section 145.44 of the Revised Code. "Prior service" also means all service credited for active duty with the armed forces of the United States as provided in section 145.30 of the Revised Code.
If an employee who has been granted prior service credit by the public employees retirement system for service rendered prior to January 1, 1935, as an employee of a board of education establishes, before retirement, one year or more of contributing service in the state teachers retirement system or school employees retirement system, then the prior service ceases to be the liability of this system.
If the board determines that a position of any member in any calendar year prior to January 1, 1935, was a part-time position, the board shall determine what fractional part of a year's credit shall be allowed by the following formula:
(1) When the member has been either elected or appointed to an office the term of which was two or more years and for which an annual salary is established, the fractional part of the year's credit shall be computed as follows:
First, when the member's annual salary is one thousand dollars or less, the service credit for each such calendar year shall be forty per cent of a year.
Second, for each full one hundred dollars of annual salary above one thousand dollars, the member's service credit for each such calendar year shall be increased by two and one-half per cent.
(2) When the member is paid on a per diem basis, the service credit for any single year of the service shall be determined by using the number of days of service for which the compensation was received in any such year as a numerator and using two hundred fifty days as a denominator.
(3) When the member is paid on an hourly basis, the service credit for any single year of the service shall be determined by using the number of hours of service for which the compensation was received in any such year as a numerator and using two thousand hours as a denominator.
(F) "Contributor" means any person who has an account in the employees' savings fund created by section 145.23 of the Revised Code. When used in the sections listed in division (B) of section 145.82 of the Revised Code, "contributor" includes any person participating in a plan established under section 145.81 of the Revised Code.
(G) "Beneficiary" or "beneficiaries" means the estate or a person or persons who, as the result of the death of a member, contributor, or retirant, qualify for or are receiving some right or benefit under this chapter.
(H)(1) "Total service credit," except as provided in section 145.37 of the Revised Code, means all service credited to a member of the retirement system since last becoming a member, including restored service credit as provided by section 145.31 of the Revised Code; credit purchased under sections 145.293 and 145.299 of the Revised Code; all the member's prior service credit; all the member's military service credit computed as provided in this chapter; all service credit established pursuant to section 145.297 of the Revised Code; and any other service credited under this chapter. In addition, "total service credit" includes any period, not in excess of three years, during which a member was out of service and receiving benefits under Chapters 4121. and 4123. of the Revised Code. For the exclusive purpose of satisfying the service credit requirement and of determining eligibility for benefits under sections 145.32, 145.33, 145.331, 145.35, 145.36, and 145.361 of the Revised Code, "five or more years of total service credit" means sixty or more calendar months of contributing service in this system.
(2) "One and one-half years of contributing service credit," as used in division (B) of section 145.45 of the Revised Code, also means eighteen or more calendar months of employment by a municipal corporation that formerly operated its own retirement plan for its employees or a part of its employees, provided that all employees of that municipal retirement plan who have eighteen or more months of such employment, upon establishing membership in the public employees retirement system, shall make a payment of the contributions they would have paid had they been members of this system for the eighteen months of employment preceding the date membership was established. When that payment has been made by all such employee members, a corresponding payment shall be paid into the employers' accumulation fund by that municipal corporation as the employer of the employees.
(3) Where a member also is a member of the state teachers retirement system or the school employees retirement system, or both, except in cases of retirement on a combined basis pursuant to section 145.37 of the Revised Code or as provided in section 145.383 of the Revised Code, service credit for any period shall be credited on the basis of the ratio that contributions to the public employees retirement system bear to total contributions in all state retirement systems.
(4) Not more than one year of credit may be given for any period of twelve months.
(5) "Ohio service credit" means credit for service that was rendered to the state or any of its political subdivisions or any employer.
(I) "Regular interest" means interest at any rates for the respective funds and accounts as the public employees retirement board may determine from time to time.
(J) "Accumulated contributions" means the sum of all amounts credited to a contributor's individual account in the employees' savings fund together with any interest credited to the contributor's account under section 145.471 or 145.472 of the Revised Code.
(K)(1) "Final average salary" means the quotient obtained by dividing by three the sum of the three full calendar years of contributing service in which the member's earnable salary was highest, except that if the member has a partial year of contributing service in the year the member's employment terminates and the member's earnable salary for the partial year is higher than for any comparable period in the three years, the member's earnable salary for the partial year shall be substituted for the member's earnable salary for the comparable period during the three years in which the member's earnable salary was lowest.
(2) If a member has less than three years of contributing service, the member's final average salary shall be the member's total earnable salary divided by the total number of years, including any fraction of a year, of the member's contributing service.
(3) For the purpose of calculating benefits payable to a member qualifying for service credit under division (Z) of this section, "final average salary" means the total earnable salary on which contributions were made divided by the total number of years during which contributions were made, including any fraction of a year. If contributions were made for less than twelve months, "final average salary" means the member's total earnable salary.
(L) "Annuity" means payments for life derived from contributions made by a contributor and paid from the annuity and pension reserve fund as provided in this chapter. All annuities shall be paid in twelve equal monthly installments.
(M) "Annuity reserve" means the present value, computed upon the basis of the mortality and other tables adopted by the board, of all payments to be made on account of any annuity, or benefit in lieu of any annuity, granted to a retirant as provided in this chapter.
(N)(1) "Disability retirement" means retirement as provided in section 145.36 of the Revised Code.
(2) "Disability allowance" means an allowance paid on account of disability under section 145.361 of the Revised Code.
(3) "Disability benefit" means a benefit paid as disability retirement under section 145.36 of the Revised Code, as a disability allowance under section 145.361 of the Revised Code, or as a disability benefit under section 145.37 of the Revised Code.
(4) "Disability benefit recipient" means a member who is receiving a disability benefit.
(O) "Age and service retirement" means retirement as provided in sections 145.32, 145.33, 145.331, 145.34, 145.37, and 145.46 of the Revised Code.
(P) "Pensions" means annual payments for life derived from contributions made by the employer that at the time of retirement are credited into the annuity and pension reserve fund from the employers' accumulation fund and paid from the annuity and pension reserve fund as provided in this chapter. All pensions shall be paid in twelve equal monthly installments.
(Q) "Retirement allowance" means the pension plus that portion of the benefit derived from contributions made by the member.
(R)(1) Except as otherwise provided in division (R) of this section, "earnable salary" means all salary, wages, and other earnings paid to a contributor by reason of employment in a position covered by the retirement system. The salary, wages, and other earnings shall be determined prior to determination of the amount required to be contributed to the employees' savings fund under section 145.47 of the Revised Code and without regard to whether any of the salary, wages, or other earnings are treated as deferred income for federal income tax purposes. "Earnable salary" includes the following:
(a) Payments made by the employer in lieu of salary, wages, or other earnings for sick leave, personal leave, or vacation used by the contributor;
(b) Payments made by the employer for the conversion of sick leave, personal leave, and vacation leave accrued, but not used if the payment is made during the year in which the leave is accrued, except that payments made pursuant to section 124.383 or 124.386 of the Revised Code are not earnable salary;
(c) Allowances paid by the employer for full maintenance, consisting of housing, laundry, and meals, as certified to the retirement board by the employer or the head of the department that employs the contributor;
(d) Fees and commissions paid under section 507.09 of the Revised Code;
(e) Payments that are made under a disability leave program sponsored by the employer and for which the employer is required by section 145.296 of the Revised Code to make periodic employer and employee contributions;
(f) Amounts included pursuant to divisions (K)(3) and (Y) of this section.
(2) "Earnable salary" does not include any of the following:
(a) Fees and commissions, other than those paid under section 507.09 of the Revised Code, paid as sole compensation for personal services and fees and commissions for special services over and above services for which the contributor receives a salary;
(b) Amounts paid by the employer to provide life insurance, sickness, accident, endowment, health, medical, hospital, dental, or surgical coverage, or other insurance for the contributor or the contributor's family, or amounts paid by the employer to the contributor in lieu of providing the insurance;
(c) Incidental benefits, including lodging, food, laundry, parking, or services furnished by the employer, or use of the employer's property or equipment, or amounts paid by the employer to the contributor in lieu of providing the incidental benefits;
(d) Reimbursement for job-related expenses authorized by the employer, including moving and travel expenses and expenses related to professional development;
(e) Payments for accrued but unused sick leave, personal leave, or vacation that are made at any time other than in the year in which the sick leave, personal leave, or vacation was accrued;
(f) Payments made to or on behalf of a contributor that are in excess of the annual compensation that may be taken into account by the retirement system under division (a)(17) of section 401 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 401(a)(17), as amended;
(g) Payments made under division (B), (C),
or
(E) of
section
5923.05 of the Revised
Code, Section 4 of Substitute
Senate
Bill
No. 3 of the 119th general
assembly,
or Section 3 of
Amended Substitute Senate Bill
No.
173
164 of the 124th general
assembly, or Amended Substitute House Bill No. 405 of the 124th
general assembly;
(h) Anything of value received by the contributor that is based on or attributable to retirement or an agreement to retire, except that payments made on or before January 1, 1989, that are based on or attributable to an agreement to retire shall be included in earnable salary if both of the following apply:
(i) The payments are made in accordance with contract provisions that were in effect prior to January 1, 1986;
(ii) The employer pays the retirement system an amount specified by the retirement board equal to the additional liability resulting from the payments.
(3) The retirement board shall determine by rule whether any compensation not enumerated in division (R) of this section is earnable salary, and its decision shall be final.
(S) "Pension reserve" means the present value, computed upon the basis of the mortality and other tables adopted by the board, of all payments to be made on account of any retirement allowance or benefit in lieu of any retirement allowance, granted to a member or beneficiary under this chapter.
(T)(1) "Contributing service" means all service credited to a member of the system since January 1, 1935, for which contributions are made as required by sections 145.47, 145.48, and 145.483 of the Revised Code. In any year subsequent to 1934, credit for any service shall be allowed by the following formula:
(a) For each month for which the member's earnable salary is two hundred fifty dollars or more, allow one month's credit.
(b) For each month for which the member's earnable salary is less than two hundred fifty dollars, allow a fraction of a month's credit. The numerator of this fraction shall be the earnable salary during the month, and the denominator shall be two hundred fifty dollars, except that if the member's annual earnable salary is less than six hundred dollars, the member's credit shall not be reduced below twenty per cent of a year for a calendar year of employment during which the member worked each month. Division (T)(1)(b) of this section shall not reduce any credit earned before January 1, 1985.
(2) Notwithstanding division (T)(1) of this section, an elected official who prior to January 1, 1980, was granted a full year of credit for each year of service as an elected official shall be considered to have earned a full year of credit for each year of service regardless of whether the service was full-time or part-time. The public employees retirement board has no authority to reduce the credit.
(U) "State retirement board" means the public employees retirement board, the school employees retirement board, or the state teachers retirement board.
(V) "Retirant" means any former member who retires and is receiving a monthly allowance as provided in sections 145.32, 145.33, 145.331, 145.34, and 145.46 of the Revised Code.
(W) "Employer contribution" means the amount paid by an employer as determined under section 145.48 of the Revised Code.
(X) "Public service terminates" means the last day for which a public employee is compensated for services performed for an employer or the date of the employee's death, whichever occurs first.
(Y) When a member has been elected or appointed to an office, the term of which is two or more years, for which an annual salary is established, and in the event that the salary of the office is increased and the member is denied the additional salary by reason of any constitutional provision prohibiting an increase in salary during a term of office, the member may elect to have the amount of the member's contributions calculated upon the basis of the increased salary for the office. At the member's request, the board shall compute the total additional amount the member would have contributed, or the amount by which each of the member's contributions would have increased, had the member received the increased salary for the office the member holds. If the member elects to have the amount by which the member's contribution would have increased withheld from the member's salary, the member shall notify the employer, and the employer shall make the withholding and transmit it to the retirement system. A member who has not elected to have that amount withheld may elect at any time to make a payment to the retirement system equal to the additional amount the member's contribution would have increased, plus interest on that contribution, compounded annually at a rate established by the board and computed from the date on which the last contribution would have been withheld from the member's salary to the date of payment. A member may make a payment for part of the period for which the increased contribution was not withheld, in which case the interest shall be computed from the date the last contribution would have been withheld for the period for which the payment is made. Upon the payment of the increased contributions as provided in this division, the increased annual salary as provided by law for the office for the period for which the member paid increased contributions thereon shall be used in determining the member's earnable salary for the purpose of computing the member's final average salary.
(Z) "Five years of service credit," for the exclusive purpose of satisfying the service credit requirements and of determining eligibility for benefits under section 145.33 of the Revised Code, means employment covered under this chapter or under a former retirement plan operated, recognized, or endorsed by the employer prior to coverage under this chapter or under a combination of the coverage.
(AA) "Deputy sheriff" means any person who is commissioned and employed as a full-time peace officer by the sheriff of any county, and has been so employed since on or before December 31, 1965, and whose primary duties are to preserve the peace, to protect life and property, and to enforce the laws of this state; any person who is or has been commissioned and employed as a peace officer by the sheriff of any county since January 1, 1966, and who has received a certificate attesting to the person's satisfactory completion of the peace officer training school as required by section 109.77 of the Revised Code and whose primary duties are to preserve the peace, protect life and property, and enforce the laws of this state; or any person deputized by the sheriff of any county and employed pursuant to section 2301.12 of the Revised Code as a criminal bailiff or court constable who has received a certificate attesting to the person's satisfactory completion of the peace officer training school as required by section 109.77 of the Revised Code and whose primary duties are to preserve the peace, protect life and property, and enforce the laws of this state.
(BB) "Township constable or police officer in a township police department or district" means any person who is commissioned and employed as a full-time peace officer pursuant to Chapter 505. or 509. of the Revised Code, who has received a certificate attesting to the person's satisfactory completion of the peace officer training school as required by section 109.77 of the Revised Code, and whose primary duties are to preserve the peace, protect life and property, and enforce the laws of this state.
(CC) "Drug agent" means any person who is either of the following:
(1) Employed full-time as a narcotics agent by a county narcotics agency created pursuant to section 307.15 of the Revised Code and has received a certificate attesting to the satisfactory completion of the peace officer training school as required by section 109.77 of the Revised Code;
(2) Employed full-time as an undercover drug agent as defined in section 109.79 of the Revised Code and is in compliance with section 109.77 of the Revised Code.
(DD) "Department of public safety enforcement agent" means a full-time employee of the department of public safety who is designated under section 5502.14 of the Revised Code as an enforcement agent and who is in compliance with section 109.77 of the Revised Code.
(EE) "Natural resources law enforcement staff officer" means a full-time employee of the department of natural resources who is designated a natural resources law enforcement staff officer under section 1501.013 of the Revised Code and is in compliance with section 109.77 of the Revised Code.
(FF) "Park officer" means a full-time employee of the department of natural resources who is designated a park officer under section 1541.10 of the Revised Code and is in compliance with section 109.77 of the Revised Code.
(GG) "Forest officer" means a full-time employee of the department of natural resources who is designated a forest officer under section 1503.29 of the Revised Code and is in compliance with section 109.77 of the Revised Code.
(HH) "Preserve officer" means a full-time employee of the department of natural resources who is designated a preserve officer under section 1517.10 of the Revised Code and is in compliance with section 109.77 of the Revised Code.
(II) "Wildlife officer" means a full-time employee of the department of natural resources who is designated a wildlife officer under section 1531.13 of the Revised Code and is in compliance with section 109.77 of the Revised Code.
(JJ) "State watercraft officer" means a full-time employee of the department of natural resources who is designated a state watercraft officer under section 1547.521 of the Revised Code and is in compliance with section 109.77 of the Revised Code.
(KK) "Park district police officer" means a full-time employee of a park district who is designated pursuant to section 511.232 or 1545.13 of the Revised Code and is in compliance with section 109.77 of the Revised Code.
(LL) "Conservancy district officer" means a full-time employee of a conservancy district who is designated pursuant to section 6101.75 of the Revised Code and is in compliance with section 109.77 of the Revised Code.
(MM) "Municipal police officer" means a member of the organized police department of a municipal corporation who is employed full-time, is in compliance with section 109.77 of the Revised Code, and is not a member of the Ohio police and fire pension fund.
(NN) "Ohio veterans' home police officer" means any person who is employed at the Ohio veterans' home as a police officer pursuant to section 5907.02 of the Revised Code and is in compliance with section 109.77 of the Revised Code.
(OO) "Special police officer for a mental health institution" means any person who is designated as such pursuant to section 5119.14 of the Revised Code and is in compliance with section 109.77 of the Revised Code.
(PP) "Special police officer for an institution for the mentally retarded and developmentally disabled" means any person who is designated as such pursuant to section 5123.13 of the Revised Code and is in compliance with section 109.77 of the Revised Code.
(QQ) "State university law enforcement officer" means any person who is employed full-time as a state university law enforcement officer pursuant to section 3345.04 of the Revised Code and who is in compliance with section 109.77 of the Revised Code.
(RR) "Hamilton county municipal court bailiff" means a person appointed by the clerk of courts of the Hamilton county municipal court under division (A)(3) of section 1901.32 of the Revised Code who is employed full-time as a bailiff or deputy bailiff, who has received a certificate attesting to the person's satisfactory completion of the peace officer training school as required by division (C) of section 109.77 of the Revised Code, and whose primary duties are to preserve the peace, to protect life and property, and to enforce the laws of this state.
(SS) "House sergeant at arms" means any person appointed by the speaker of the house of representatives under division (B)(1) of section 101.311 of the Revised Code who has arrest authority under division (E)(1) of that section.
(TT) "Assistant house sergeant at arms" means any person appointed by the house sergeant at arms under division (C)(1) of section 101.311 of the Revised Code.
(UU) Notwithstanding section 2901.01 of the Revised Code, "law enforcement officer" means a sheriff, deputy sheriff, township constable or police officer in a township police department or district, drug agent, department of public safety enforcement agent, natural resources law enforcement staff officer, park officer, forest officer, preserve officer, wildlife officer, state watercraft officer, park district police officer, conservancy district officer, Ohio veterans' home police officer, special police officer for a mental health institution, special police officer for an institution for the mentally retarded and developmentally disabled, state university law enforcement officer, Hamilton county municipal court bailiff, municipal police officer, house sergeant at arms, or assistant house sergeant at arms.
(VV) "Fiduciary" means a person who does any of the following:
(1) Exercises any discretionary authority or control with respect to the management of the system or with respect to the management or disposition of its assets;
(2) Renders investment advice for a fee, direct or indirect, with respect to money or property of the system;
(3) Has any discretionary authority or responsibility in the administration of the system.
(WW) "Actuary" means an individual who satisfies all of the following requirements:
(1) Is a member of the American academy of actuaries;
(2) Is an associate or fellow of the society of actuaries;
(3) Has a minimum of five years' experience in providing actuarial services to public retirement plans.
Sec. 149.07. One bound copy of each of the final journals
and appendixes
and fifty copies of maps of Ohio
showing
congressional, senatorial, and judicial districts
of the state
shall be
sent
made available to each member of the general
assembly.
Sec. 166.03. (A) There is hereby created the facilities establishment fund within the state treasury, consisting of proceeds from the issuance of obligations as specified under section 166.08 of the Revised Code; the moneys received by the state from the sources specified in section 166.09 of the Revised Code; service charges imposed under sections 166.06 and 166.07 of the Revised Code; any grants, gifts, or contributions of moneys received by the director of development to be used for loans made under section 166.07 of the Revised Code or for the payment of the allowable costs of project facilities; and all other moneys appropriated or transferred to the fund. Moneys in the loan guarantee fund in excess of four per cent of the unpaid principal amount of loan repayments guaranteed under section 166.06 of the Revised Code, but subject to the provisions and requirements of any guarantee contracts, may be transferred to the facilities establishment fund by the treasurer of state upon the order of the director of development. Moneys received by the state under Chapter 122. of the Revised Code, to the extent allocable to the utilization of moneys derived from proceeds of the sale of obligations pursuant to section 166.08 of the Revised Code, shall be credited to the facilities establishment fund.
(B) All moneys appropriated or transferred to the
facilities
establishment fund may be released at the request of
the director
of development for payment of allowable costs or the
making of
loans under this chapter, for transfer to the loan guarantee fund
established in section 166.06 of the Revised Code, or for use for
the purpose
of or transfer to the funds established by
sections
122.35, 122.42, 122.54, 122.55, 122.56, 122.561, 122.57,
122.601,
and
122.80 of the Revised Code and, until July 1,
2003, the
funds
fund established by
sections 122.26 and
section 166.031 of the
Revised
Code,
and, until July 1, 2007, the fund established by
section 122.26 of the Revised Code, but only for such of those
purposes
as are within the
authorization of Section 13 of Article
VIII,
Ohio Constitution, in
all cases subject to the approval of
the
controlling board.
(C) The department of development, in the administration of the facilities establishment fund, is encouraged to utilize and promote the utilization of, to the maximum practicable extent, the other existing programs, business incentives, and tax incentives that department is required or authorized to administer or supervise.
Sec. 183.02. This section's references to years mean state fiscal years.
All payments received by the state pursuant to the tobacco master settlement agreement shall be deposited into the state treasury to the credit of the tobacco master settlement agreement fund, which is hereby created. All investment earnings of the fund shall also be credited to the fund. Except as provided in division (I) of this section, payments and interest credited to the fund shall be transferred by the director of budget and management as follows:
(A)(1) Of the first payment credited to the tobacco master settlement agreement fund in 2000 and the net amounts credited to the fund annually from 2000 to 2006 and in 2012, the following amount or percentage shall be transferred to the tobacco use prevention and cessation trust fund, created in section 183.03 of the Revised Code:
YEAR | AMOUNT OR PERCENTAGE | |
2000 (first payment credited) | $104,855,222.85 | |
2000 (net amount credited) | 70.30% | |
2001 | 62.84 | |
2002 | 61.41 | |
2003 | 63.24 | |
2004 | 66.65 | |
2005 | 66.24 | |
2006 | 65.97 | |
2012 | 56.01 |
(2) Of the net amounts credited to the tobacco master settlement agreement fund in 2013, the director shall transfer to the tobacco use prevention and cessation trust fund the amount not transferred to the tobacco use prevention and cessation trust fund from the net amounts credited to the tobacco master settlement agreement fund in 2002 due to H.B. No. 405 of the 124th general assembly. Of the net amounts credited to the tobacco master settlement agreement fund in 2014, the director shall transfer to the tobacco use prevention and cessation trust fund the amount not transferred to the tobacco use prevention and cessation trust fund from the net amounts credited to the tobacco master settlement agreement fund in 2003 due to H.B. No. 405 of the 124th general assembly.
(B) Of the first payment credited to the tobacco master settlement agreement fund in 2000 and the net amounts credited to the fund annually in 2000 and 2001, the following amount or percentage shall be transferred to the law enforcement improvements trust fund, created in section 183.10 of the Revised Code:
YEAR | AMOUNT OR PERCENTAGE | |
2000 (first payment credited) | $10,000,000 | |
2000 (net amount credited) | 5.41% | |
2001 | 2.32 |
(C)(1) Of the first payment credited to the tobacco master settlement agreement fund in 2000 and the net amounts credited to the fund annually from 2000 to 2011, the following percentages shall be transferred to the southern Ohio agricultural and community development trust fund, created in section 183.11 of the Revised Code:
YEAR | PERCENTAGE | ||
2000 (first payment credited) | 5.00% | ||
2000 (net amount credited) | 8.73 | ||
2001 | 8.12 | ||
2002 | 9.18 | ||
2003 | 8.91 | ||
2004 | 7.84 | ||
2005 | 7.79 | ||
2006 | 7.76 | ||
2007 | 17.39 | ||
2008 through 2011 | 17.25 |
(2) Of the net amounts credited to the tobacco master settlement agreement fund in 2013, the director shall transfer to the southern Ohio agricultural and community development trust fund the amount not transferred to the southern Ohio agricultural and community development trust fund from the net amounts credited to the tobacco master settlement agreement fund in 2002 due to Sub. H.B. No. 405 of the 124th general assembly. Of the net amounts credited to the tobacco master settlement agreement fund in 2014, the director shall transfer to the southern Ohio agricultural and community development trust fund the amount not transferred to the southern Ohio agricultural and community development trust fund from the net amounts credited to the tobacco master settlement agreement fund in 2003 due to Sub. H.B. No. 405 of the 124th general assembly.
(D)(1) The following percentages of the net amounts credited to the tobacco master settlement agreement fund annually shall be transferred to Ohio's public health priorities trust fund, created in section 183.18 of the Revised Code:
YEAR | PERCENTAGE | ||
2000 | 5.41 | ||
2001 | 6.68 | ||
2002 | 6.79 | ||
2003 | 6.90 | ||
2004 | 7.82 | ||
2005 | 8.18 | ||
2006 | 8.56 | ||
2007 | 19.83 | ||
2008 | 19.66 | ||
2009 | 20.48 | ||
2010 | 21.30 | ||
2011 | 22.12 | ||
2012 | 10.47 |
(2) Of the net amounts credited to the tobacco master settlement agreement fund in 2013, the director shall transfer to the Ohio public health priorities trust fund the amount not transferred to the Ohio public health priorities trust fund from the net amounts credited to the tobacco master settlement agreement fund in 2002 due to Sub. H.B. No. 405 of the 124th general assembly. Of the net amounts credited to the tobacco master settlement agreement fund in 2014, the director shall transfer to the Ohio health priorities trust fund the amount not transferred to the Ohio health priorities trust fund from the net amounts credited to the tobacco master settlement agreement fund in 2003 due to Sub. H.B. No. 405 of the 124th general assembly.
(E) The following percentages of the net amounts credited to the tobacco master settlement agreement fund annually shall be transferred to the biomedical research and technology transfer trust fund, created in section 183.19 of the Revised Code:
YEAR | PERCENTAGE | ||
2000 | 2.71 | ||
2001 | 14.03 | ||
2002 | 13.29 | ||
2003 | 12.73 | ||
2004 | 13.78 | ||
2005 | 14.31 | ||
2006 | 14.66 | ||
2007 | 49.57 | ||
2008 to 2011 | 45.06 | ||
2012 | 18.77 |
(F) Of the amounts credited to the tobacco master settlement agreement fund annually, the following amounts shall be transferred to the education facilities trust fund, created in section 183.26 of the Revised Code:
YEAR | AMOUNT | ||
2000 | $133,062,504.95 | ||
2001 | 128,938,732.73 | ||
2002 | 185,804,475.78 | ||
2003 | 180,561,673.11 | ||
2004 | 122,778,219.49 | ||
2005 | 121,389,325.80 | ||
2006 | 120,463,396.67 | ||
2007 | 246,389,369.01 | ||
2008 to 2011 | 267,531,291.85 | ||
2012 | 110,954,545.28 |
(G) Of the amounts credited to the tobacco master settlement agreement fund annually, from 2000 to 2012 five million dollars per year shall be transferred to the education facilities endowment fund, created in section 183.27 of the Revised Code. From 2013 to 2025, the following percentages of the amounts credited to the tobacco master settlement agreement fund annually shall be transferred to the endowment fund:
YEAR | PERCENTAGE | ||
2013 | 30.22 | ||
2014 | 33.36 | ||
2015 to 2025 | 40.90 |
(H) The following percentages of the net amounts credited to the tobacco master settlement agreement fund annually shall be transferred to the education technology trust fund, created in section 183.28 of the Revised Code:
YEAR | PERCENTAGE | ||
2000 | 7.44 | ||
2001 | 6.01 | ||
2002 | 9.33 | ||
2003 | 8.22 | ||
2004 | 3.91 | ||
2005 | 3.48 | ||
2006 | 3.05 | ||
2007 | 13.21 | ||
2008 | 18.03 | ||
2009 | 17.21 | ||
2010 | 16.39 | ||
2011 | 15.57 | ||
2012 | 14.75 |
(I) If in any year from 2001 to 2012 the payments and interest credited to the tobacco master settlement agreement fund during the year amount to less than the amounts required to be transferred to the education facilities trust fund and the education facilities endowment fund that year, the director of budget and management shall make none of the transfers required by divisions (A) to (H) of this section.
(J) If in any year from 2000 to 2025 the payments credited to the tobacco master settlement agreement fund during the year exceed the following amounts, the director of budget and management shall transfer the excess to the income tax reduction fund, created in section 131.44 of the Revised Code:
YEAR | AMOUNT | ||
2000 | $443,892,767.51 | ||
2001 | 348,780,049.22 | ||
2002 | 418,783,038.09 | ||
2003 | 422,746,368.61 | ||
2004 | 352,827,184.57 | ||
2005 | 352,827,184.57 | ||
2006 | 352,827,184.57 | ||
2007 | 352,827,184.57 | ||
2008 to 2017 | 383,779,323.15 | ||
2018 to 2025 | 403,202,282.16 |
Sec. 307.6910. (A) As used in this section, "contracting subdivision" means any political subdivision or taxing district that enters into an agreement with a board of county commissioners as authorized by this section.
(B) A board of county commissioners may enter into an agreement with the legislative authority of one or more political subdivisions or taxing districts located wholly or partially within the territorial boundaries of the county providing for both of the following:
(1) Authorization for the board of county commissioners to receive funds due the political subdivision or taxing district from the county treasury, other than funds raised by taxes levied by the political subdivision or taxing district, including, but not limited to, the political subdivision's or taxing district's share of the undivided local government fund, provided those received funds may lawfully be applied to the purpose for which money is owed to the county;
(2) The crediting of the funds so received by the county against money owed to it by the political subdivision or taxing district.
The agreement shall be in writing and include the signature of an authorized officer or representative of the county and of the political subdivision or taxing district.
(C) Upon entering into an agreement, the board of county commissioners shall cause two copies of the agreement, certified by an authorized officer or representative of the county and of the contracting subdivision, to be transmitted to the county auditor. The county auditor shall forward one copy of the agreement to the county treasurer and shall present the other copy of the agreement to the county budget commission. The county budget commission shall give effect to the agreement in determining or revising the amounts to be credited to the funds of the county and the contracting subdivision in the official or amended official certificate of estimated resources under sections 5705.35 and 5705.36 of the Revised Code.
(D) The county auditor may rely on the certified agreement entered into under division (B) of this section for the purpose of making a certification under division (D) of section 5705.41 of the Revised Code for a county contract or order of money incurred on behalf of the contracting subdivision if the county auditor finds that the amount credited to the county under division (B)(2) of this section is available in the amount and at the time necessary to meet the obligation.
(E) The county auditor and county treasurer, in carrying out their statutory duties regarding the crediting and distribution of money to the funds of the parties to agreements entered into under this section, shall give effect to any such agreements certified to the county auditor under this section. A certified agreement shall not affect the time at which moneys otherwise would be available by law to the parties to the agreement.
(F) The terms of an agreement entered into under this section may be enforced in the court of common pleas of the county that is a party to the agreement in an action for a writ of mandamus. For purposes of that action, it shall be deemed that the legislative authority of the contracting subdivision has a duty to allow payments to the county as specified in the agreement, that the board of county commissioners of the county has a duty to receive those payments in the manner specified in the agreement, and that those duties are specifically enjoined by law and result from an office, trust, or station.
Sec. 317.33. (A) Except as otherwise provided in division (B) of this section, if a county recorder refuses to accept a deed or other instrument of writing presented to the recorder for recording, the legal fee for recording it being paid or tendered; or refuses to give a receipt therefor, when required; or fails to number consecutively all deeds or other instruments of writing upon receipt; or fails to index a deed or other instrument of writing, by the morning of the day next after it is filed for record; or neglects, without reasonable cause, to record a deed or other instrument of writing within twenty days after it is received for record; or demands and receives a greater fee for the recorder's services than that allowed by law; or knowingly endorses on a deed or other instrument of writing a different date from that on which it was presented for record, or a different date from that on which it was recorded; or refuses to make out and certify a copy of any record in the recorder's office, when demanded, the recorder's legal fee for the copy being paid or tendered; or purposely destroys, defaces, or injures any book, record, or seal belonging to the recorder's office, or any deed or other instrument of writing deposited in the recorder's office for record, or negligently suffers it to be destroyed, defaced, or injured; or does or omits any other act, contrary to sections 317.01 to 317.33 of the Revised Code, the recorder shall be liable solely on the recorder's bond to any party harmed by the improper conduct.
(B) If a county recorder, acting under division (B) of section 317.13 of the Revised Code, improperly refuses to record an instrument of writing in a manner that is not described in division (A)(6)(b) of section 2744.03 of the Revised Code, the recorder shall not be personally liable on account of the improper refusal and the surety that issued the recorder's bond shall not have a right of subrogation against the recorder on account of a claim made on the recorder's bond as a result of the improper refusal.
Sec. 742.01. As used in this chapter:
(A)(1) "Police department" means the police department of a municipal corporation.
(2) "Member of a police department" means any of the following:
(a) Any person who receives an original appointment as a full-time regular police officer in a police department from a duly established civil service eligible list or pursuant to section 124.411 of the Revised Code, or who is described in section 742.511 of the Revised Code, or who transfers from the public employees retirement system to the Ohio police and fire pension fund pursuant to section 742.513 of the Revised Code, or who is appointed pursuant to section 737.15 or 737.16 of the Revised Code as a full-time regular police officer and is paid solely out of public funds of the employing municipal corporation;
(b) Any person who, on October 1, 1965, was contributing four per cent of the person's annual salary to a police relief and pension fund established under former section 741.32 of the Revised Code;
(c) Any person who commences employment on or after September 16, 1998, as a full-time police officer with a police department in a position in which the person is required to satisfactorily complete a peace officer training course in compliance with section 109.77 of the Revised Code.
(B)(1) "Fire department" means a fire department of the state or an instrumentality of the state or of a municipal corporation, township, joint fire district, or other political subdivision.
(2) "Member of a fire department" means all of the following:
(a) Any person who commences employment after November 8, 1990, as a full-time firefighter with a fire department, in a position in which the person is required to satisfactorily complete or have satisfactorily completed a firefighter training course approved under former section 3303.07 or section 4765.55 or conducted under section 3737.33 of the Revised Code;
(b) Any person who has elected under section 742.515 of the Revised Code to be transferred from the public employees retirement system to the Ohio police and fire pension fund;
(c) Any full-time firefighter who, on November 8, 1990, is a member of the Ohio police and fire pension fund.
(C) "Employee" means any person who is a member of a police department or a member of a fire department.
(D) "Employer" means the government entity by which an employee is employed and paid.
(E) "Member of the fund" means any person, except an other system retirant as defined in section 742.26 of the Revised Code, who is contributing a percentage of the person's annual salary to the Ohio police and fire pension fund or who is receiving a disability benefit or pension from the fund as a result of service in a police or fire department. A person, other than an other system retirant, who is contributing a percentage of the person's annual salary to the fund and is dismissed, resigns, or is granted a leave of absence from a police or fire department shall be considered a "member of the fund" for a period of twelve months after the first day of the dismissal, resignation, or leave of absence, provided the sum deducted from the person's salary and credited to the person's account in the fund remains on deposit in the fund.
(F) "Year," for the purpose of determining benefits, means any twelve consecutive calendar months of active service as a member of the fund, or, in the case of a member whose salary is paid weekly or biweekly, fifty-two consecutive weeks of active service as a member.
(G) "Average annual salary" means the highest average annual salary of a member of the fund during any three years of contributions determined by dividing the member's total salary as an employee during the years by three.
(H) "Normal service pension benefit" means the pension benefit payable to a member of the fund under division (C)(1) of section 742.37 of the Revised Code upon attaining age forty-eight.
(I) "Retirement allowance" means the total pension benefit or disability benefit to which a member of the fund may be entitled under division (C) of section 742.37 or section 742.39 of the Revised Code.
(J) "Fiduciary" means a person who does any of the following:
(1) Exercises any discretionary authority or control with respect to the management of the system, or with respect to the management or disposition of its assets;
(2) Renders investment advice for a fee, direct or indirect, with respect to money or property of the system;
(3) Has any discretionary authority or responsibility in the administration of the system.
(K) "Terminal pay" means the following payments made by an employer to an employee on termination of employment:
(1) Payments for accrued but unused leave, including sick leave, vacation, personal leave, and compensatory time;
(2) Payments deferred more than one year compensating the employee for holidays worked or for longevity;
(3) Payments for overtime worked that are not included either in the payroll for the period in which the overtime is worked or for the next subsequent payroll period;
(4) Other payments that are not compensation for services rendered in the last pay period in which services were rendered and are designated as terminal pay by rule of the board of trustees of the Ohio police and fire pension fund. The board shall not designate as terminal pay payments deferred one year or less compensating an employee for holidays worked or for longevity.
(L)(1) Except as otherwise provided in this division, "salary" means all compensation, wages, and other earnings paid to an employee by reason of employment, but without regard to whether compensation, wages, or other earnings are treated as deferred income for federal income tax purposes. "Salary" includes payments for overtime that are made not later than the payroll following the payroll period in which the overtime is worked.
(2) "Salary" does not include any of the following:
(a) Compensation for services outside the scope of an employee's regular employment;
(b) Reimbursement of expenses;
(c) Terminal pay;
(d) Payments for accrued but unused sick leave or personal leave, or vacation pay covering periods for which salary, compensation, or benefits are paid;
(e) Payments made under division (B), (C), or
(E) of
section
5923.05 of the Revised Code, Section 4
of Substitute
Senate
Bill
No. 3 of the 119th general assembly,
or Section 3 of
Amended
Substitute Senate
Bill
No.
173
164 of the 124th general assembly,
or Amended Substitute House Bill No. 405 of the 124th general
assembly;
(f) Payments made to or on behalf of an employee that are in excess of the annual compensation that may be taken into account by the fund under division (a)(17) of section 401 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 401(a)(17), as amended.
(3) The board shall determine by rule whether any compensation, wages, or earnings not enumerated in this division is salary, and its decision shall be final.
(M) "Actuary" means an individual who satisfies all of the following requirements:
(1) Is a member of the American academy of actuaries;
(2) Is an associate or fellow of the society of actuaries;
(3) Has a minimum of five years' experience in providing actuarial services to public retirement plans.
Sec. 1309.401
1309.528.
(A) All fees collected
by the
secretary of
state for filings under Title XIII or XVII of
the
Revised
Code
shall be deposited into the state
treasury to the
credit of
the
corporate and uniform commercial code filing
fund,
which is
hereby
created.
All moneys credited to the fund,
subject to
division (B) of this
section, shall be used
only for
the
purpose
of
paying for
the
operations
of the office of the
secretary of
state, other than the
division
of elections, and for
the purpose
of paying for expenses
relating to the
processing of
filings under
Title
XIII or XVII
of
the Revised Code.
(B)
The secretary of state business technology fund There is
hereby created in the state treasury the secretary of state
business
technology fund. One per cent of the money credited to
the
corporate and uniform commercial code filing fund created in
division (A) of this section shall be transferred to the credit of
this fund. All moneys credited to this
fund shall be used only
for the upkeep, improvement, or
replacement of equipment, or for
the purpose of training employees
in the use of equipment, used to
conduct business of the secretary of state's office under Title
XIII or XVII of the Revised Code.
Sec. 1333.11. As used in sections 1333.11 to 1333.21 of the Revised Code:
(A) "Cost to the retailer" means the invoice cost of
cigarettes to the retailer, or the replacement cost of cigarettes
to the retailer within thirty days prior to the date of sale, in
the quantity last purchased, whichever is lower, less all trade
discounts except customary discounts for cash, to which shall be
added the cost of doing business by the retailer as evidenced by
the standards and the methods of accounting regularly employed by
him
the retailer in
his
the retailer's allocation
of overhead
costs and expenses, paid or
incurred. "Cost to the retailer" must
include, without
limitation, labor, including salaries of
executives and officers,
rent, depreciation, selling costs,
maintenance of equipment,
delivery costs, all types of licenses,
insurance, advertising,
and taxes, exclusive of county cigarette
taxes paid or payable on
the cigarettes. Where the sale to the
retailer is on a cash and
carry basis, the cartage to the retail
outlet, if performed or
paid for by the retailer, shall be added
to the invoice cost of
the cigarettes to the retailer. In the
absence of proof of a
lesser or higher cost by the retailer, the
cartage cost shall be
three-fourths of one per cent of the invoice
cost of the
cigarettes to the retailer, not including the amount
added
thereto by the wholesaler for the face value of state and
county
cigarette tax stamps affixed to each package of cigarettes.
(B) In the absence of proof of a lesser or higher cost of doing business by the retailer making the sale, the cost of doing business to the retailer shall be six per cent of the invoice cost of the cigarettes to the retailer exclusive of the face value of county cigarette taxes paid on the cigarettes or of the replacement cost of the cigarettes to the retailer within thirty days prior to the date of sale in the quantity last purchased exclusive of the face value of county cigarette taxes paid on the cigarettes, whichever is lower, less all trade discounts except customary discounts for cash.
(C) "Cost to the wholesaler" means the invoice cost of the
cigarettes to the wholesaler, or the replacement cost of the
cigarettes to the wholesaler within thirty days prior to the date
of sale, in the quantity last purchased, whichever is lower, less
all trade discounts except customary discounts for cash, to which
shall be added a wholesaler's markup to cover in part the cost of
doing business, which wholesaler's markup, in the absence of
proof
of a lesser or higher cost of doing business by the
wholesaler as
evidenced by the standards and methods of
accounting regularly
employed by
him
the wholesaler in
his
the wholesaler's allocation
of overhead costs and expenses,
paid or incurred, including
without limitation, labor, salaries of executives
and officers,
rent, depreciation, selling costs, maintenance of equipment,
delivery, delivery costs, all types of licenses, taxes, insurance,
and
advertising, shall be two
and five-tenths per
cent of said invoice cost of the
cigarettes to the wholesaler, to
which shall be added the full
face value of state and county
cigarette tax stamps affixed by
the wholesaler to each package of
cigarettes, or of the
replacement cost of the cigarettes to the
wholesaler within
thirty days prior to the date of sale in the
quantity last
purchased, whichever is lower, less all trade
discounts except
customary discounts for cash. Where the sale by
the wholesaler
to the retailer is on a cash and carry basis, the
wholesaler may,
in the absence of proof of a lesser or higher
cost, allow to the
retailer an amount not to exceed three-fourths
of one per cent of
the "cost to the wholesaler" excluding the
amount added thereto
for the face value of state and county
cigarette tax stamps
affixed to each package of cigarettes.
(D) Any person licensed to sell cigarettes as both a wholesaler and a retailer, who does sell cigarettes at retail, shall, in determining "cost to the retailer", first compute "cost to the wholesaler" as provided in division (C) of this section; said "cost to the wholesaler" shall then be used in lieu of the lower of either invoice cost or replacement cost less all trade discounts except customary discounts for cash in computing "cost to the retailer" as provided in divisions (A) and (B) of this section.
(E) In all advertisements, offers for sale, or sales involving two or more items at a combined price and in all advertisements, offers for sale, or sales involving the giving of any concession of any kind, whether it be coupons or otherwise, the retailer's or wholesaler's selling price shall not be below the "cost to the retailer" or the "cost to wholesaler", respectively, of all articles, products, commodities, and concessions included in such transactions.
(F)(1) "Sell at retail," "sales at retail," and "retail sales" include any transfer of title to tangible personal property for a valuable consideration made, in the ordinary course of trade or usual prosecution of the seller's business, to the purchaser for consumption or use.
(2) "Sell at wholesale," "sales at wholesale," and "wholesale sales" include any such transfer of title to tangible personal property for the purpose of resale.
(G) "Retailer" includes any person who is permitted to sell cigarettes at retail within this state under section 5743.15 of the Revised Code.
(H) "Wholesaler" includes any person who is permitted to sell cigarettes at wholesale within this state under said section.
(I) "Person" includes individuals, corporations, partnerships, associations, joint-stock companies, business trusts, unincorporated organizations, receivers, or trustees.
(J) "County cigarette taxes" means the taxes levied under section 5743.024 or 5743.026 of the Revised Code.
Sec. 3307.01. As used in this chapter:
(A) "Employer" means the board of education, school district, governing authority of any community school established under Chapter 3314. of the Revised Code, college, university, institution, or other agency within the state by which a teacher is employed and paid.
(B) "Teacher" means all of the following:
(1) Any person paid from public funds and employed in the public schools of the state under any type of contract described in section 3319.08 of the Revised Code in a position for which the person is required to have a license issued pursuant to sections 3319.22 to 3319.31 of the Revised Code;
(2) Any person employed as a teacher by a community school pursuant to Chapter 3314. of the Revised Code;
(3) Any person holding an internship certificate issued under section 3319.28 of the Revised Code and employed in a public school in this state;
(4) Any person having a license issued pursuant to sections 3319.22 to 3319.31 of the Revised Code and employed in a public school in this state in an educational position, as determined by the state board of education, under programs provided for by federal acts or regulations and financed in whole or in part from federal funds, but for which no licensure requirements for the position can be made under the provisions of such federal acts or regulations;
(5) Any other teacher or faculty member employed in any school, college, university, institution, or other agency wholly controlled and managed, and supported in whole or in part, by the state or any political subdivision thereof, including Central state university, Cleveland state university, the university of Toledo, and the medical college of Ohio at Toledo;
(6) The educational employees of the department of education, as determined by the state superintendent of public instruction.
In all cases of doubt, the state teachers retirement board shall determine whether any person is a teacher, and its decision shall be final.
"Teacher" does not include any academic or administrative employee of a public institution of higher education, as defined in section 3305.01 of the Revised Code, who participates in an alternative retirement plan established under Chapter 3305. of the Revised Code.
(C) "Member" means any person included in the membership of the state teachers retirement system, which shall consist of all teachers and contributors as defined in divisions (B) and (D) of this section and all disability benefit recipients, as defined in section 3307.50 of the Revised Code. However, for purposes of this chapter, the following persons shall not be considered members:
(1) A student, intern, or resident who is not a member while employed part-time by a school, college, or university at which the student, intern, or resident is regularly attending classes;
(2) A person denied membership pursuant to section 3307.24 of the Revised Code;
(3) An other system retirant, as defined in section 3307.35 of the Revised Code, or a superannuate;
(4) An individual employed in a program established pursuant to the "Job Training Partnership Act," 96 Stat. 1322 (1982), 29 U.S.C.A. 1501.
(D) "Contributor" means any person who has an account in the teachers' savings fund or defined contribution fund.
(E) "Beneficiary" means any person eligible to receive, or in receipt of, a retirement allowance or other benefit provided by this chapter.
(F) "Year" means the year beginning the first day of July and ending with the thirtieth day of June next following, except that for the purpose of determining final average salary under the plan described in sections 3307.50 to 3307.79 of the Revised Code, "year" may mean the contract year.
(G) "Local district pension system" means any school teachers pension fund created in any school district of the state in accordance with the laws of the state prior to September 1, 1920.
(H) "Employer contribution" means the amount paid by an employer, as determined by the employer rate, including the normal and deficiency rates, contributions, and funds wherever used in this chapter.
(I) "Five years of service credit" means employment covered under this chapter and employment covered under a former retirement plan operated, recognized, or endorsed by a college, institute, university, or political subdivision of this state prior to coverage under this chapter.
(J) "Actuary" means the actuarial consultant to the state teachers retirement board, who shall be either of the following:
(1) A member of the American academy of actuaries;
(2) A firm, partnership, or corporation of which at least one person is a member of the American academy of actuaries.
(K) "Fiduciary" means a person who does any of the following:
(1) Exercises any discretionary authority or control with respect to the management of the system, or with respect to the management or disposition of its assets;
(2) Renders investment advice for a fee, direct or indirect, with respect to money or property of the system;
(3) Has any discretionary authority or responsibility in the administration of the system.
(L)(1) Except as provided in this division, "compensation" means all salary, wages, and other earnings paid to a teacher by reason of the teacher's employment, including compensation paid pursuant to a supplemental contract. The salary, wages, and other earnings shall be determined prior to determination of the amount required to be contributed to the teachers' savings fund or defined contribution fund under section 3307.26 of the Revised Code and without regard to whether any of the salary, wages, or other earnings are treated as deferred income for federal income tax purposes.
(2) Compensation does not include any of the following:
(a) Payments for accrued but unused sick leave or personal leave, including payments made under a plan established pursuant to section 124.39 of the Revised Code or any other plan established by the employer;
(b) Payments made for accrued but unused vacation leave, including payments made pursuant to section 124.13 of the Revised Code or a plan established by the employer;
(c) Payments made for vacation pay covering concurrent periods for which other salary, compensation, or benefits under this chapter are paid;
(d) Amounts paid by the employer to provide life insurance, sickness, accident, endowment, health, medical, hospital, dental, or surgical coverage, or other insurance for the teacher or the teacher's family, or amounts paid by the employer to the teacher in lieu of providing the insurance;
(e) Incidental benefits, including lodging, food, laundry, parking, or services furnished by the employer, use of the employer's property or equipment, and reimbursement for job-related expenses authorized by the employer, including moving and travel expenses and expenses related to professional development;
(f) Payments made by the employer in exchange for a member's waiver of a right to receive any payment, amount, or benefit described in division (L)(2) of this section;
(g) Payments by the employer for services not actually rendered;
(h) Any amount paid by the employer as a retroactive increase in salary, wages, or other earnings, unless the increase is one of the following:
(i) A retroactive increase paid to a member employed by a school district board of education in a position that requires a license designated for teaching and not designated for being an administrator issued under section 3319.22 of the Revised Code that is paid in accordance with uniform criteria applicable to all members employed by the board in positions requiring the licenses;
(ii) A retroactive increase paid to a member employed by a school district board of education in a position that requires a license designated for being an administrator issued under section 3319.22 of the Revised Code that is paid in accordance with uniform criteria applicable to all members employed by the board in positions requiring the licenses;
(iii) A retroactive increase paid to a member employed by a school district board of education as a superintendent that is also paid as described in division (L)(2)(h)(i) of this section;
(iv) A retroactive increase paid to a member employed by an employer other than a school district board of education in accordance with uniform criteria applicable to all members employed by the employer.
(i) Payments made to or on behalf of a teacher that are in excess of the annual compensation that may be taken into account by the retirement system under division (a)(17) of section 401 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 401(a)(17), as amended. For a teacher who first establishes membership before July 1, 1996, the annual compensation that may be taken into account by the retirement system shall be determined under division (d)(3) of section 13212 of the "Omnibus Budget Reconciliation Act of 1993," Pub. L. No. 103-66, 107 Stat. 472.
(j) Payments made under division (B), (C), or
(E) of
section
5923.05 of the Revised Code, Section 4 of Substitute
Senate
Bill
No. 3 of the 119th general
assembly,
or Section 3 of
Amended
Substitute Senate
Bill
No.
173
164 of the 124th general assembly,
or Amended Substitute House Bill No. 405 of the 124th general
assembly;
(k) Anything of value received by the teacher that is based on or attributable to retirement or an agreement to retire.
(3) The retirement board shall determine by rule both of the following:
(a) Whether particular forms of earnings are included in any of the categories enumerated in this division;
(b) Whether any form of earnings not enumerated in this division is to be included in compensation.
Decisions of the board made under this division shall be final.
(M) "Superannuate" means both of the following:
(1) A former teacher receiving from the system a retirement allowance under section 3307.58 or 3307.59 of the Revised Code;
(2) A former teacher receiving any benefit from the system under a plan established under section 3307.81 of the Revised Code.
For purposes of section 3307.35 of the Revised Code, "superannuate" also means a former teacher receiving from the system a combined service retirement benefit paid in accordance with section 3307.57 of the Revised Code, regardless of which retirement system is paying the benefit.
Sec. 3309.01. As used in this chapter:
(A) "Employer" or "public employer" means boards of education, school districts, joint vocational districts, governing authorities of community schools established under Chapter 3314. of the Revised Code, educational institutions, technical colleges, state, municipal, and community colleges, community college branches, universities, university branches, other educational institutions, or other agencies within the state by which an employee is employed and paid, including any organization using federal funds, provided the federal funds are disbursed by an employer as determined by the above. In all cases of doubt, the school employees retirement board shall determine whether any employer is an employer as defined in this chapter, and its decision shall be final.
(B) "Employee" means all of the following:
(1) Any person employed by a public employer in a position for which the person is not required to have a certificate or license issued pursuant to sections 3319.22 to 3319.31 of the Revised Code;
(2) Any person who performs a service common to the normal daily operation of an educational unit even though the person is employed and paid by one who has contracted with an employer to perform the service, and the contracting board or educational unit shall be the employer for the purposes of administering the provisions of this chapter;
(3) Any person, not a faculty member, employed in any school or college or other institution wholly controlled and managed, and wholly or partly supported by the state or any political subdivision thereof, the board of trustees, or other managing body of which shall accept the requirements and obligations of this chapter.
In all cases of doubt, the school employees retirement board shall determine whether any person is an employee, as defined in this division, and its decision is final.
(C) "Prior service" means all service rendered prior to September 1, 1937:
(1) As an employee as defined in division (B) of this section;
(2) As an employee in a capacity covered by the public employees retirement system or the state teachers retirement system;
(3) As an employee of an institution in another state, service credit for which was procured by a member under the provisions of section 3309.31 of the Revised Code.
Prior service, for service as an employee in a capacity covered by the public employees retirement system or the state teachers retirement system, shall be granted a member under qualifications identical to the laws and rules applicable to service credit in those systems.
Prior service shall not be granted any member for service rendered in a capacity covered by the public employees retirement system, the state teachers retirement system, and this system in the event the service credit has, in the respective systems, been received, waived by exemption, or forfeited by withdrawal of contributions, except as provided in this chapter.
If a member who has been granted prior service should, subsequent to September 16, 1957, and before retirement, establish three years of contributing service in the public employees retirement system, or one year in the state teachers retirement system, then the prior service granted shall become, at retirement, the liability of the other system, if the prior service or employment was in a capacity that is covered by that system.
The provisions of this division shall not cancel any prior service granted a member by the school employees retirement board prior to August 1, 1959.
(D) "Total service," "total service credit," or "Ohio service credit" means all contributing service of a member of the school employees retirement system, and all prior service, computed as provided in this chapter, and all service established pursuant to sections 3309.31, 3309.311, and 3309.33 of the Revised Code. In addition, "total service" includes any period, not in excess of three years, during which a member was out of service and receiving benefits from the state insurance fund, provided the injury or incapacitation was the direct result of school employment.
(E) "Member" means any employee, except an SERS retirant or other system retirant as defined in section 3309.341 of the Revised Code, who has established membership in the school employees retirement system. "Member" includes a disability benefit recipient.
(F) "Contributor" means any person who has an account in the employees' savings fund. When used in the sections listed in division (B) of section 3309.82 of the Revised Code, "contributor" includes any person participating in a plan established under section 3309.81 of the Revised Code.
(G) "Retirant" means any former member who retired and is receiving a service retirement allowance or commuted service retirement allowance as provided in this chapter.
(H) "Beneficiary" or "beneficiaries" means the estate or a person or persons who, as the result of the death of a contributor or retirant, qualifies for or is receiving some right or benefit under this chapter.
(I) "Interest," as specified in division (E) of section 3309.60 of the Revised Code, means interest at the rates for the respective funds and accounts as the school employees retirement board may determine from time to time, except as follows:
(1) The rate of interest credited on employee contributions at retirement shall be four per cent per annum, compounded annually, to and including June 30, 1955; three per cent per annum, compounded annually, from July 1, 1955, to and including June 30, 1963; three and one-quarter per cent per annum, compounded annually, from July 1, 1963, through June 30, 1966; and thereafter, four per cent per annum compounded annually until a change in the amount is recommended by the system's actuary and approved by the retirement board. Subsequent to June 30, 1959, the retirement board shall discontinue the annual crediting of current interest on a contributor's accumulated contributions. Noncrediting of current interest shall not affect the rate of interest at retirement guaranteed under this division.
(2) In determining the reserve value for purposes of computing the amount of the contributor's annuity, the rate of interest used in the annuity values shall be four per cent per annum through September 30, 1956; three per cent per annum compounded annually from October 1, 1956, through June 30, 1963; three and one-quarter per cent per annum compounded annually from July 1, 1963, through June 30, 1966; and, thereafter, four per cent per annum compounded annually until a change in the amount is recommended by the system's actuary and approved by the retirement board. In the purchase of out-of-state service credit as provided in section 3309.31 of the Revised Code, and in the purchase of an additional annuity, as provided in section 3309.47 of the Revised Code, interest shall be computed and credited to reserves therefor at the rate the school employees retirement board shall fix as regular interest thereon.
(J) "Accumulated contributions" means the sum of all amounts credited to a contributor's account in the employees' savings fund together with any regular interest credited thereon at the rates approved by the retirement board prior to retirement.
(K) "Final average salary" means the sum of the annual compensation for the three highest years of compensation for which contributions were made by the member, divided by three. If the member has a partial year of contributing service in the year in which the member terminates employment and the partial year is at a rate of compensation that is higher than the rate of compensation for any one of the highest three years of annual earnings, the board shall substitute the compensation earned for the partial year for the compensation earned for a similar fractional portion in the lowest of the three high years of annual compensation before dividing by three. If a member has less than three years of contributing membership, the final average salary shall be the total compensation divided by the total number of years, including any fraction of a year, of contributing service.
(L) "Annuity" means payments for life derived from contributions made by a contributor and paid from the annuity and pension reserve fund as provided in this chapter. All annuities shall be paid in twelve equal monthly installments.
(M)(1) "Pension" means annual payments for life derived from appropriations made by an employer and paid from the employers' trust fund or the annuity and pension reserve fund. All pensions shall be paid in twelve equal monthly installments.
(2) "Disability retirement" means retirement as provided in section 3309.40 of the Revised Code.
(N) "Retirement allowance" means the pension plus the annuity.
(O)(1) "Benefit" means a payment, other than a retirement allowance or the annuity paid under section 3309.341 of the Revised Code, payable from the accumulated contributions of the member or the employer, or both, under this chapter and includes a disability allowance or disability benefit.
(2) "Disability allowance" means an allowance paid on account of disability under section 3309.401 of the Revised Code.
(3) "Disability benefit" means a benefit paid as disability retirement under section 3309.40 of the Revised Code, as a disability allowance under section 3309.401 of the Revised Code, or as a disability benefit under section 3309.35 of the Revised Code.
(P) "Annuity reserve" means the present value, computed upon the basis of mortality tables adopted by the school employees retirement board, of all payments to be made on account of any annuity, or benefit in lieu of any annuity, granted to a retirant.
(Q) "Pension reserve" means the present value, computed upon the basis of mortality tables adopted by the school employees retirement board, of all payments to be made on account of any pension, or benefit in lieu of any pension, granted to a retirant or a beneficiary.
(R) "Year" means the year beginning the first day of July and ending with the thirtieth day of June next following.
(S) "Local district pension system" means any school employees' pension fund created in any school district of the state prior to September 1, 1937.
(T) "Employer contribution" means the amount paid by an employer as determined under section 3309.49 of the Revised Code.
(U) "Fiduciary" means a person who does any of the following:
(1) Exercises any discretionary authority or control with respect to the management of the system, or with respect to the management or disposition of its assets;
(2) Renders investment advice for a fee, direct or indirect, with respect to money or property of the system;
(3) Has any discretionary authority or responsibility in the administration of the system.
(V)(1) Except as otherwise provided in this division, "compensation" means all salary, wages, and other earnings paid to a contributor by reason of employment. The salary, wages, and other earnings shall be determined prior to determination of the amount required to be contributed to the employees' savings fund under section 3309.47 of the Revised Code and without regard to whether any of the salary, wages, or other earnings are treated as deferred income for federal income tax purposes.
(2) Compensation does not include any of the following:
(a) Payments for accrued but unused sick leave or personal leave, including payments made under a plan established pursuant to section 124.39 of the Revised Code or any other plan established by the employer;
(b) Payments made for accrued but unused vacation leave, including payments made pursuant to section 124.13 of the Revised Code or a plan established by the employer;
(c) Payments made for vacation pay covering concurrent periods for which other salary or compensation is also paid or during which benefits are paid under this chapter;
(d) Amounts paid by the employer to provide life insurance, sickness, accident, endowment, health, medical, hospital, dental, or surgical coverage, or other insurance for the contributor or the contributor's family, or amounts paid by the employer to the contributor in lieu of providing the insurance;
(e) Incidental benefits, including lodging, food, laundry, parking, or services furnished by the employer, use of the employer's property or equipment, and reimbursement for job-related expenses authorized by the employer, including moving and travel expenses and expenses related to professional development;
(f) Payments made to or on behalf of a contributor that are in excess of the annual compensation that may be taken into account by the retirement system under division (a)(17) of section 401 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 401(a)(17), as amended. For a contributor who first establishes membership before July 1, 1996, the annual compensation that may be taken into account by the retirement system shall be determined under division (d)(3) of section 13212 of the "Omnibus Budget Reconciliation Act of 1993," Pub. L. 103-66, 107 Stat. 472;
(g) Payments made under division (B), (C), or
(E) of
section
5923.05 of the Revised Code, Section 4 of Substitute
Senate
Bill
No. 3 of the 119th general assembly,
or Section 3 of
Amended
Substitute Senate
Bill
No.
173
164 of the 124th general assembly,
or Amended Substitute House Bill No. 405 of the 124th general
assembly;
(h) Anything of value received by the contributor that is based on or attributable to retirement or an agreement to retire, except that payments made on or before January 1, 1989, that are based on or attributable to an agreement to retire shall be included in compensation if both of the following apply:
(i) The payments are made in accordance with contract provisions that were in effect prior to January 1, 1986.
(ii) The employer pays the retirement system an amount specified by the retirement board equal to the additional liability from the payments.
(3) The retirement board shall determine by rule whether any form of earnings not enumerated in this division is to be included in compensation, and its decision shall be final.
(W) "Disability benefit recipient" means a member who is receiving a disability benefit.
(X) "Actuary" means an individual who satisfies all of the following requirements:
(1) Is a member of the American academy of actuaries;
(2) Is an associate or fellow of the society of actuaries;
(3) Has a minimum of five years' experience in providing actuarial services to public retirement plans.
Sec. 3313.37. (A)(1) The board of education of any city, local, or exempted village school district may build, enlarge, repair, and furnish the necessary schoolhouses, purchase or lease sites therefor, or rights-of-way thereto, or purchase or lease real estate to be used as playgrounds for children or rent suitable schoolrooms, either within or without the district, and provide the necessary apparatus and make all other necessary provisions for the schools under its control.
(2) A governing board of an educational service center may acquire, lease or lease-purchase, or enter into a contract to purchase, lease or lease-purchase, or sell real and personal property and may construct, enlarge, repair, renovate, furnish, or equip facilities, buildings, or structures for the educational service center's purposes. The board may enter into loan agreements, including mortgages, for the acquisition of such property. If a governing board exercises any of these powers to acquire office or classroom space, the board of county commissioners has no obligation to provide and equip offices and to provide heat, light, water, and janitorial services for the use of the service center pursuant to section 3319.19 of the Revised Code, unless there is a contract as provided by division (D) of that section.
(3) A board of county commissioners may issue securities of the county pursuant to Chapter 133. of the Revised Code for the acquisition of real and personal property or for the construction, enlargement, repair, or renovation of facilities, buildings, or structures by an educational service center, but only if the county has a contract under division (D) of section 3319.19 of the Revised Code with the educational service center whereby the educational service center agrees to pay the county an amount equal to the debt charges on the issued securities on or before the date those charges fall due. For the purposes of this section, "debt charges" and "securities" have the same meanings as in section 133.01 of the Revised Code.
(B)(1) Boards of education of city, local, and exempted village school districts may acquire land by gift or devise, by purchase, or by appropriation. Lands purchased may be purchased for cash, by installment payments, with or without a mortgage, by entering into lease-purchase agreements, or by lease with an option to purchase, provided that if the purchase price is to be paid over a period of time, such payments shall not extend for a period of more than five years. A special tax levy may be authorized by the voters of the school district in accordance with section 5705.21 of the Revised Code to provide a special fund to meet the future time payments.
(2) For the purposes of section 5705.21 of the Revised Code, acquisition of land under the provisions of this division shall be considered a necessary requirement of the school district.
(3) Boards of education of city, local, and exempted village school districts may acquire federal land at a discount by a lease-purchase agreement for use as a site for the construction of educational facilities or for other related purposes. External administrative and other costs pertaining to the acquisition of federal land at a discount may be paid from funds available to the school district for operating purposes. Such boards of education may also acquire federal land by lease-purchase agreements, by negotiation, or otherwise.
(4) As used in this division:
(a) "Office equipment" includes but is not limited to typewriters, copying and duplicating equipment, and computer and data processing equipment.
(b) "Software for instructional purposes" includes computer programs usable for computer assisted instruction, computer managed instruction, drill and practice, and problem simulations.
A board of education or governing board of an educational service center may acquire the necessary office equipment, and computer hardware and software for instructional purposes, for the schools under its control by purchase, by lease, by installment payments, by entering into lease-purchase agreements, or by lease with an option to purchase. In the case of a city, exempted village, or local school district, if the purchase price is to be paid over a period of time, the contract setting forth the terms of such purchase shall be considered a continuing contract pursuant to section 5705.41 of the Revised Code. Payments shall not extend for a period of more than five years. Costs relating to the acquisition of necessary apparatus may be paid from funds available to the school district or educational service center for operating purposes.
(5) A board of education or governing board of an educational service center may acquire the necessary equipment for the maintenance or physical upkeep of facilities and land under its control by entering into lease-purchase agreements. If payments under the lease-purchase agreement are to be made over a period of time, the agreement shall be considered a continuing contract pursuant to section 5705.41 of the Revised Code, and such payments shall not extend for a period of more than five years.
Sec. 3313.375. The board of education of a city, local,
exempted village, or joint vocational school district
or the
governing board of an educational service center may enter
into a
lease-purchase agreement
providing for construction; enlarging or
other
improvement, furnishing, and equipping;
lease; and eventual
acquisition of a building
or improvements to a building
for any
school district
or educational service center purpose. The
agreement shall provide for a lease for
a series of one-year
renewable lease terms totaling
not more than thirty years. The
agreement shall provide that at the
end of the series of lease
terms provided for in the agreement
the title to the leased
property shall be vested in the
school district
or educational
service center, if all obligations of the school district
or
educational service center provided
for in the agreement have been
satisfied. The
agreement may, in addition to the rental payments,
require the school district
or educational service center
to pay
the lessor a lump-sum
amount as a condition of obtaining title to
the
leased property. In
conjunction with the agreement,
the
a
school district board of education
or an educational service
center governing board
may grant leases, easements, or licenses
for underlying
land or facilities under the board's control for
like
periods
terms not exceeding five years beyond the final
renewal term of the lease-purchase agreement entered into pursuant
to this section. Payments under the
agreement may be deemed to
be, and paid as, current operating expenses.
The obligations under a lease-purchase agreement entered into pursuant to this section shall not be considered to be net indebtedness of a school district under section 133.06 of the Revised Code.
Sec. 3318.31. (A) The Ohio school facilities commission may perform any act and ensure the performance of any function necessary or appropriate to carry out the purposes of, and exercise the powers granted under, Chapter 3318. of the Revised Code, including any of the following:
(1) Adopt, amend, and rescind, pursuant to section 111.15 of the Revised Code, rules for the administration of programs authorized under Chapter 3318. of the Revised Code.
(2) Contract with, retain the services of, or designate, and fix the compensation of, such agents, accountants, consultants, advisers, and other independent contractors as may be necessary or desirable to carry out the programs authorized under Chapter 3318. of the Revised Code.
(3) Receive and accept any gifts, grants, donations, and pledges, and receipts therefrom, to be used for the programs authorized under Chapter 3318. of the Revised Code.
(4) Make and enter into all contracts, commitments, and agreements, and execute all instruments, necessary or incidental to the performance of its duties and the execution of its rights and powers under Chapter 3318. of the Revised Code.
(B) The commission shall appoint and fix the compensation of an executive director who shall serve at the pleasure of the commission. The executive director shall supervise the operations of the commission. The executive director also shall employ and fix the compensation of such employees as will facilitate the activities and purposes of the commission, who shall serve at the pleasure of the executive director. The employees of the commission shall be exempt from Chapter 4117. of the Revised Code and shall not be public employees as defined in section 4117.01 of the Revised Code.
(C) The attorney general shall serve as the legal representative for the commission and may appoint other counsel as necessary for that purpose in accordance with section 109.07 of the Revised Code.
Sec. 3353.07.
On and after
the effective date of this
amendment, the Ohio educational
telecommunications network
commission
shall
operate
the
(A) As used in this section,
"broadcasting
station" has the same meaning as in section 3353.01
of the Revised
Code.
(B) Ohio government telecommunications shall be funded through the Ohio educational telecommunications network commission and shall be managed by a broadcasting station under a contract. The contract shall not take effect until the program committee of Ohio government telecommunications approves the contract. The broadcasting station shall manage the staff of Ohio government telecommunications.
(C)(1) There is hereby created the program committee of Ohio
government telecommunications
system
that was
operated by the
capitol square review and advisory
board
prior to
the effective
date of this amendment
shall consist of the president of the
senate, speaker of the house of representatives, minority leader
of the senate, and minority leader of the house of
representatives, or their designees. By a vote of a majority of
its members, the program committee may add additional members to
the committee.
(2) The program committee shall adopt rules that govern the operation of Ohio government telecommunications and the coverage and distribution of official governmental activities by Ohio government telecommunications.
Sec. 3353.11. There is hereby created in the state treasury
the governmental television/telecommunications operating fund.
The
fund shall consist of money received from contract productions
of
the Ohio government telecommunications studio and shall be used
for operations or equipment breakdowns related to the studio.
Only
Ohio government telecommunications may authorize the
spending of
money in the fund. All
investment earnings
on
of the
fund shall
be credited to the fund.
Sec. 3770.02. (A) Subject to the advice and consent of the
senate, the governor shall appoint a director of the state
lottery
commission who shall serve at the pleasure of the
governor. The
director shall devote full time to the duties
of the office and
shall hold no other office or employment.
The director shall meet
all requirements for appointment as a member
of the commission and
shall by experience and training possess
such management skills
as
that would equip the director to
administer an
enterprise of the
nature of a state lottery. The director shall
receive an annual
salary in accordance with pay range 48 of
section 124.152 of the
Revised Code.
(B)(1) The director shall attend all meetings of the
commission
and shall act as its secretary. The director shall
keep a
record of all
commission proceedings and shall keep
such
the commission's records, files, and
documents at the commission's
principal office. All records of
the commission's meetings shall
be available for inspection by
any member of the public, upon a
showing of good cause and prior
notification to the director.
(2) The director shall be the commission's executive officer and shall be responsible for keeping all commission records and supervising and administering the state lottery in accordance with this chapter, and carrying out all commission rules adopted under section 3770.03 of the Revised Code.
(C)(1) The director shall appoint an assistant director and
deputy directors of marketing,
operations, sales, finance, public
relations, security, and
administration, and as many regional
managers as are required.
The director may also appoint
such
necessary professional, technical, and clerical assistants
as are
necessary.
All such officers and employees shall be appointed
and
compensated
pursuant to Chapter 124. of the Revised Code.
Regional
and
assistant regional managers, sales
representatives, and any
lottery
executive account representatives shall
remain in the
unclassified service.
(2) The director, in consultation with the director of administrative services, may establish standards of proficiency and productivity for commission field representatives.
(D) The director shall request the bureau of criminal
identification and investigation, the department of public
safety,
or any other
state, local, or federal agency, to supply
the
director with the criminal records of
any job applicant and may
periodically request
such
the
criminal records of commission
employees.
At or prior to the time of making such a request, the
director shall
require a job applicant or
commission employee to
obtain fingerprint cards prescribed by the
superintendent of the
bureau of criminal identification and investigation at a
qualified
law enforcement
agency, and the director shall cause these
fingerprint cards to be forwarded to
the bureau of criminal
identification and investigation and the federal bureau
of
investigation. The commission shall assume the cost of obtaining
the
fingerprint cards and shall pay to each agency supplying
such
criminal records
for each
investigation under this division a
reasonable
fee, as determined by the agency.
(E) The director shall license lottery sales agents pursuant
to
section 3770.05 of the Revised Code, and, when
it is considered
necessary, may revoke or
suspend the license of any lottery sales
agent
when such action
is considered necessary.
(F) The director shall confer at least once
each month with
the commission at which time the director
shall advise it
of
regarding the operation and administration of the lottery. The
director
shall make available at the request of the commission all
documents, files, and other records pertaining to the operation
and administration of the lottery. The director shall
prepare and
make
available to the commission each month a complete and
accurate
accounting of lottery revenues, prize money disbursements
and the
cost of goods and services awarded as prizes, operating
expenses,
and all other relevant financial information, including
an
accounting of all transfers made from any lottery funds in the
custody of the
treasurer of state to benefit education.
(G) The director may enter into contracts for the operation or promotion of the lottery pursuant to Chapter 125. of the Revised Code. The director may enter into agreements to assist organizations that deal with problem gambling.
(H)(1) Pursuant to rules adopted by the commission
under
section 3770.03 of the Revised Code, the director shall require
any
lottery sales
agents
to
either mail directly to the
state
lottery commission or
to deposit
to the credit of the state
lottery fund, in banking institutions
designated by the treasurer
of state, net proceeds due the
lottery commission
as determined by
the
director, and to file with the director or
the director's
designee reports of their receipts and transactions in
the sale of
lottery
tickets in
such
the form
as required by the director.
(2) Pursuant to rules adopted by the commission under Chapter 119. of the Revised Code, the director may impose penalties for the failure of a sales agent to transfer funds to the commission in a timely manner. Penalties may include monetary penalties, immediate suspension or revocation of a license, or any other penalty the commission adopts by rule.
(I) The director may arrange for any person, or any
banking
institution, to perform
such functions and services in connection
with
the operation of the lottery as the director may
consider
necessary to carry out this chapter.
(J)(1) As used in this chapter, "statewide joint lottery game" means a lottery game that the commission sells solely within this state under an agreement with other lottery jurisdictions to sell the same lottery game solely within their statewide or other jurisdictional boundaries.
(2) If the governor directs the director to do so, the director shall enter into an agreement with other lottery jurisdictions to conduct statewide joint lottery games. If the governor signs the agreement personally or by means of an authenticating officer pursuant to section 107.15 of the Revised Code, the director then may conduct statewide joint lottery games under the agreement.
(3) The entire net proceeds from any statewide joint lottery games shall be used to fund elementary, secondary, vocational, and special education programs in this state.
(4) The commission shall conduct any statewide joint lottery games in accordance with rules it adopts under division (B)(5) of section 3770.03 of the Revised Code.
Sec. 3770.03. (A) The state lottery commission shall
promulgate rules under which a statewide lottery may be conducted.
The rules shall be promulgated pursuant to Chapter
119.
of the
Revised Code, except that
rules pertaining to instant game rules
shall be
promulgated pursuant to section 111.15 of the Revised
Code but
are not subject to division (D) of that section.
Subjects
covered
in
such
these rules shall include, but need not
be limited
to, the
following:
(1) The type of lottery to be conducted;
(2) The prices of tickets in the lottery;
(3) The number, nature, and value of prize awards, the manner and frequency of prize drawings, and the manner in which prizes shall be awarded to holders of winning tickets.
(B) The commission shall promulgate
further rules, in
addition to those described in division (A) of this section,
pursuant
to Chapter 119. of the Revised Code under which a
statewide lottery
and statewide joint lottery games may be
conducted. Subjects covered in these rules shall include, but not
be limited
to, the following:
(1) The locations at which lottery tickets may be
sold and
the manner in which they are to be sold.
Such
These rules may
authorize
the sale of lottery tickets by commission personnel or
other licensed
individuals from traveling show wagons at the state
fair, and at any
other expositions the director
of the commission
considers acceptable.
Such
These rules shall prohibit
commission
personnel or other licensed individuals from soliciting from an
exposition the right to sell lottery tickets at that exposition,
but shall
allow commission personnel or other licensed individuals
to sell lottery
tickets at an exposition if the exposition
requests commission personnel or
licensed individuals to do so.
Such
These rules may also
address the accessibility of sales agent
locations to commission products in
accordance with the
"Americans
with Disabilities
Act of 1990," 104 Stat. 327, 42 U.S.C.A. 12101
et seq.
(2) The manner in which lottery sales revenues are to be collected, including authorization for the director to impose penalties for failure by lottery sales agents to transfer revenues to the commission in a timely manner;
(3) The amount of compensation to be paid licensed lottery sales agents;
(4) The substantive criteria for the licensing of lottery
sales agents consistent with section 3770.05 of the Revised Code,
and procedures for revoking or suspending
such
their licenses
consistent with Chapter 119. of the Revised Code. If
circumstances, such as the nonpayment of funds owed by a
lottery
sales agent,
or other circumstances related to the public safety,
convenience, or trust,
require immediate action, the director may
suspend a license without affording
an opportunity for a prior
hearing under section 119.07 of the Revised Code.
(5) Special game rules to implement any agreements signed by the governor that the director enters into with other lottery jurisdictions under division (J) of section 3770.02 of the Revised Code to conduct statewide joint lottery games. The rules shall require that the entire net proceeds of those games that remain, after associated operating expenses, prize disbursements, lottery sales agent bonuses, commissions, and reimbursements, and any other expenses necessary to comply with the agreements or the rules are deducted from the gross proceeds of those games, be transferred to the lottery profits education fund under division (B) of section 3770.06 of the Revised Code.
(C)(1) The
state lottery commission shall meet with the
director
of the commission at least once each month and shall
convene
other meetings at the request of the
chairman
chairperson
or any five of the
members. No action taken by the commission
shall be binding
unless at least five of the members present vote
in favor
thereof
of the action. A written record shall be made of
the proceedings of
each meeting and shall be transmitted forthwith
to the governor,
the president of the senate, the senate minority
leader, the
speaker of the house of representatives, and the house
minority
leader.
(2) The director shall present to the commission a report each month, showing the total revenues, prize disbursements, and operating expenses of the state lottery for the preceding month. As soon as practicable after the end of each fiscal year, the commission shall prepare and transmit to the governor and the general assembly a report of lottery revenues, prize disbursements, and operating expenses for the preceding fiscal year and any recommendations for legislation considered necessary by the commission.
Sec. 3770.06. (A) There is hereby created the state
lottery
gross revenue fund, which shall be in the custody of the
treasurer
of state but shall not be part of the state treasury.
All gross
revenues received from sales of lottery tickets, fines,
fees, and
related proceeds
in connection with the statewide lottery and all
gross proceeds from statewide joint lottery games shall be
deposited into the fund. The
treasurer
of state shall invest any
portion of the fund not
needed for
immediate use in the same
manner as, and subject to
all provisions
of law with respect to
the investment of, state
funds. The
treasurer of state shall
disburse money from the fund
on order of
the director of the state
lottery commission or the
director's
designee.
All
Except for
gross proceeds from statewide joint lottery games, all revenues of
the state lottery gross revenue fund
that are not
paid to holders
of winning lottery tickets, that are
not required
to meet
short-term prize liabilities, that are not
paid credited to lottery
sales
agents in the form of
bonuses,
commissions,
or
reimbursements,
and that are not paid to
financial
institutions
to
reimburse
those institutions for sales
agent
nonsufficient
funds, and that are collected from sales agents for remittance to insurers under contract to provide sales agent bonding services
shall be
transferred to the state
lottery
fund, which is
hereby
created in
the state treasury.
In addition, all revenues of
the
state lottery
gross revenue fund that represent the gross
proceeds
from the
statewide joint lottery games and that are not
paid to
holders of
winning lottery tickets, that are not required
to meet
short-term
prize liabilities, that are not credited to lottery
sales
agents in
the form of bonuses, commissions, or
reimbursements, and
that are
not necessary to cover operating
expenses associated with
those
games or to otherwise comply with
the agreements signed by the
governor that the
director
enters into under division (J) of
section 3770.02 of the
Revised
Code or the rules the commission
adopts under division
(B)(5) of
section 3770.03 of the Revised
Code shall be transferred
to the
state lottery fund. All
investment earnings of
the fund
shall be
credited to the fund.
Moneys shall be disbursed
from the
fund
pursuant to
vouchers
approved by the director.
Total
disbursements for monetary
prize
awards to holders of
winning
lottery tickets
in connection with
the statewide lottery and
purchases
of goods and services
awarded
as prizes to holders of
winning
lottery tickets shall be
of an
amount equal
to at least
fifty per cent of the total
revenue
accruing from the
sale of
lottery tickets.
(B) Pursuant to Section 6 of Article XV, Ohio
Constitution,
there is hereby established in the state treasury
the lottery
profits education fund. Whenever, in the judgment of
the director
of budget and management, the amount to the credit
of the state
lottery fund
that does not represent proceeds from statewide joint
lottery games is in excess of that needed to meet the
maturing
obligations of the commission and as working capital for
its
further operations, the director shall transfer the
excess to the
lottery profits education fund
in connection with the statewide
lottery.
Investment earnings of the lottery
profits education fund
shall be
credited to the fund.
In addition, whenever, in the
judgment of
the director of budget and management, the amount to
the credit of
the state lottery fund that represents proceeds from
statewide
joint lottery games equals the entire net proceeds of
those games
as described in division (B)(5) of section 3770.03 of
the Revised
Code and the rules adopted under that division, the
director shall
transfer those proceeds to the lottery profits
education fund. There
shall
also
be credited to the fund any
repayments of moneys
loaned from
the
educational excellence
investment fund.
The
Investment earnings of the lottery profits
education fund shall be credited to the fund.
The lottery profits education fund shall be used solely for the support of elementary, secondary, vocational, and special education programs as determined in appropriations made by the general assembly, or as provided in applicable bond proceedings for the payment of debt service on obligations issued to pay costs of capital facilities, including those for a system of common schools throughout the state pursuant to section 2n of Article VIII, Ohio Constitution. When determining the availability of money in the lottery profits education fund, the director of budget and management may consider all balances and estimated revenues of the fund.
From the amounts that the director of budget and management transfers in any fiscal year from the state lottery fund to the lottery profits education fund, the director shall transfer the initial ten million dollars of those amounts from the lottery profits education fund to the school building program bond service fund created in division (Q) of section 3318.26 of the Revised Code to be pledged for the purpose of paying bond service charges as defined in division (C) of section 3318.21 of the Revised Code on one or more issuances of obligations, which obligations are issued to provide moneys for the school building program assistance fund created in section 3318.25 of the Revised Code.
(C) There is hereby established in the state treasury the
deferred prizes trust fund. With the approval of the director of
budget and management, an amount sufficient to fund annuity
prizes
shall be transferred from the state lottery fund and
credited to
the trust fund. The treasurer of state shall
credit all earnings
arising from investments purchased under this
division to the trust
fund. Within sixty days after the end of each
fiscal year, the
director of budget and management shall certify
the amount of
investment earnings necessary to have been credited
to the trust
fund during the fiscal year just ending to provide
for continued
funding of deferred prizes. Any earnings credited
in excess of
this certified amount shall be transferred to the
lottery profits
education fund. To
To provide all or a part of the
amounts necessary
to fund deferred prizes awarded by the
commission in connection with the statewide lottery, the treasurer
of state, in consultation with the
commission, may invest moneys
contained in the deferred prizes
trust fund which represents proceeds from the statewide lottery in obligations of the
type permitted for the investment of state
funds but whose
maturities are thirty years or less. Notwithstanding the requirements of any other section of the Revised Code, to provide all or part of the amounts necessary to fund deferred prizes awarded by the commission in connection with statewide joint lottery games, the treasurer of state, in consultation with the commission, may invest moneys in the trust fund which represent proceeds derived from the statewide joint lottery games in accordance with the rules the commission adopts under division (B) (5) of section 3770.03 of the Revised Code. Investments of the
deferred
prizes trust fund are not subject to the provisions of division
(A)(10) of section 135.143 of the Revised Code limiting to five
per cent the amount
of the state's total average portfolio that
may be invested in debt interests
and limiting to one-half of one
per cent the amount that may be invested in
debt interests of a
single issuer.
All purchases made under this division shall be effected on a delivery versus payment method and shall be in the custody of the treasurer of state.
The treasurer of state may retain an investment advisor, if necessary. The commission shall pay any costs incurred by the treasurer of state in retaining an investment advisor.
(D) The auditor of state shall conduct annual audits of all funds and any other audits as the auditor of state or the general assembly considers necessary. The auditor of state may examine all records, files, and other documents of the commission, and records of lottery sales agents that pertain to their activities as agents, for purposes of conducting authorized audits.
The state lottery commission shall establish an internal audit program before the beginning of each fiscal year, subject to the approval of the auditor of state. At the end of each fiscal year, the commission shall prepare and submit an annual report to the auditor of state for the auditor of state's review and approval, specifying the internal audit work completed by the end of that fiscal year and reporting on compliance with the annual internal audit program. The form and content of the report shall be prescribed by the auditor of state under division (C) of section 117.20 of the Revised Code.
(E) Whenever, in the judgment of the director of budget and management, an amount of net state lottery proceeds is necessary to be applied to the payment of debt service on obligations, all as defined in sections 151.01 and 151.03 of the Revised Code, the director shall transfer that amount directly from the state lottery fund or from the lottery profits education fund to the bond service fund defined in those sections. The provisions of this division are subject to any prior pledges or obligation of those amounts to the payment of bond service charges as defined in division (C) of section 3318.21 of the Revised Code, as referred to in division (B) of this section.
Sec. 5111.34. (A) There is hereby created the nursing
facility reimbursement study council consisting
of the following
fifteen
seventeen members:
(1) The director of job and family services;
(2) The deputy director of the office of Ohio health plans of the department of job and family services;
(3) An employee of the governor's office;
(4) The director of health;
(5) The director of aging;
(6)
Two
Three members of the house of representatives,
not
more than two of whom are members of the same political party,
appointed
by the speaker of the house of representatives;
(7)
Two
Three members of the senate,
not more than two of
whom are members of the same political party, appointed by the
president
of
the senate;
(8) Two representatives of each of the following organizations, appointed by their respective governing bodies:
(a) The Ohio academy of nursing homes;
(b) The association of Ohio philanthropic homes and housing for the aging;
(c) The Ohio health care association.
Initial appointments of members described in divisions
(A)(6), (7), and (8) of this section shall be made no later
than
ninety days after
the effective date of this section
June 6,
2001,
except that the initial appointments of the two additional members
described in divisions (A)(6) and (7) of this section added by
Sub. H.B. 405 of the 124th general assembly shall be made not
later than ninety days after the effective date of this amendment.
Vacancies
in any of
those appointments shall be filled in
the same
manner as
original
appointments. The members described
in
divisions
(A)(6), (7), and (8) of this section shall serve at
the
pleasure
of the
official or governing body appointing the
member.
The
members
described in divisions (A)(1), (2), (3), (4),
and (5)
of
this
section shall serve for as long as they hold the
position
that
qualifies them for membership on the council. The
speaker of
the
house of representatives and the president of the
senate
jointly
shall appoint the chairperson of the council.
Members of
the
council
shall serve without compensation.
(B) The council shall review, on an ongoing basis, the system established by sections 5111.20 to 5111.32 of the Revised Code for reimbursing nursing facilities under the medical assistance program. The council shall recommend any changes it determines are necessary. The council periodically shall report its activities, findings, and recommendations to the governor, the speaker of the house of representatives, and the president of the senate.
Sec. 5111.872. When the department of mental retardation and developmental disabilities allocates enrollment numbers to a county board of mental retardation and developmental disabilities for home and community-based services provided under the component of the medicaid program that the department administers under section 5111.871 of the Revised Code, the department shall consider all of the following:
(A) The number of individuals with mental retardation or other developmental disability who are on a waiting list the county board establishes under division (C) of section 5126.042 of the Revised Code for those services and are given priority on the waiting list pursuant to division (D) of that section;
(B) The implementation component required by division
(A)(3)(4)
of section 5126.054 of the Revised Code of the county
board's plan
approved under section 5123.046 of the Revised Code;
(C) Anything else the department considers necessary to enable county boards to provide those services to individuals in accordance with the priority requirements of division (D) of section 5126.042 of the Revised Code.
Sec. 5123.043. (A) The director of mental retardation and developmental disabilities shall adopt rules establishing procedures for administrative resolution of complaints filed under division (B) of this section and section 5126.06 of the Revised Code. The rules shall be adopted in accordance with Chapter 119. of the Revised Code.
(B) Except as provided in division (C) of this section,
any
person
who
or county board of mental retardation and developmental
disabilities that has a complaint involving any of the programs,
services, policies, or administrative practices of the department
of mental retardation and developmental disabilities or any of
the
entities under contract with the department, may file a
complaint
with the department. Prior to commencing a civil
action regarding
the complaint, a person
or county board shall attempt to have
the
complaint
resolved through the administrative resolution
process
established
in the rules adopted under this section.
After
exhausting the
administrative resolution process, the
person
or
county board may commence a civil
action if the complaint is not
settled to the person's
or county board's
satisfaction.
(C) An employee of the department may not file under this section a complaint related to the terms and conditions of employment for the employee.
(D) This section does not apply to a conflict between a county board of mental retardation and developmental disabilities and a person or government entity that provides or seeks to provide services to an individual with mental retardation or other developmental disability. Section 5126.036 of the Revised Code applies to such a conflict.
Sec. 5123.046. The department of mental retardation and
developmental disabilities shall review each
component of the
three-calendar year plan it receives from
a county board of mental
retardation and developmental
disabilities under section 5126.054
of the Revised Code and, in
consultation with the department of
job and family services and
office of budget and management,
approve each
plan
component that includes
all the information and
conditions specified in that section.
A
The fourth component of
the
plan shall be approved or disapproved not later than
forty-five
days after the
last of the plan's components are
fourth
component is submitted to the
department under division (B)(3) of
section 5126.054 of the Revised
Code.
If the department approves
all four components of the plan, the plan is approved. Otherwise,
the plan is disapproved. If the plan is disapproved, the
department shall take action
against the county board under
division (B) of section 5126.056 of
the Revised Code.
In approving plans under this section, the department shall ensure that the aggregate of all plans provide for the increased enrollment into home and community-based services during each state fiscal year of at least five hundred individuals who did not receive residential services, supported living, or home and community-based services the prior state fiscal year if the department has enough additional enrollment available for this purpose.
If a county board fails to submit all the components of the
plan to the department within the time required by division (B) of
section 5126.054 of the Revised Code or the department disapproves
a county board's plan, the department may withhold all or part of
any funds the department would otherwise allocate to the county
board. The department may not withhold any funds the department
allocates to the county board prior to the date the last of the
plan's components are due or the department disapproves the plan.
The department shall establish protocols that the department shall use to determine whether a county board is complying with the programmatic and financial accountability mechanisms and achieving outcomes specified in its approved plan. If the department determines that a county board is not in compliance with the mechanisms or achieving the outcomes specified in its approved plan, the department may take action under division (G) of section 5126.055 of the Revised Code.
Sec. 5123.048. (A) For state fiscal year 2002, the department of mental retardation and developmental disabilities shall assign to a county board of mental retardation and developmental disabilities the nonfederal share of medicaid expenditures for habilitation center services that a private habilitation center provides if all of the following apply:
(1) The individuals who receive the services also received the services from the center pursuant to a contract the center had with the department in state fiscal year 2001;
(2) The county board determined under section 5126.041 of the Revised Code that the individuals who receive the services are eligible for county board services;
(3) The county board contracts with the center to provide the services after the center's contract with the department ends.
(B) The department shall also make the assignment under division (A) of this section for each successive state fiscal year that the county board contracts with the private habilitation center to provide the habilitation center services to the individuals who received the services pursuant to the contract the department had with the center in state fiscal year 2001.
(C) The amount the department shall assign under
divisions
(A) and (B) of this section shall
be adequate to ensure
that the
habilitation center services the individuals receive are
comparable in scope to the habilitation center services they
received when the private habilitation center was under contract
with the department. The amount that the department assigns shall
not be less than the amount the department paid the private
habilitation center for
the individuals under
each individual who
received the habilitation center services pursuant to the contract
the
department had with the center in fiscal year 2001.
If the
contract the department had with the private habilitation center
in fiscal year 2001 was for less than the entire fiscal year, the
amount the department shall assign shall be not less than the
amount the department would have paid the center for each
individual who received the services pursuant to the contract had
the contract been for the entire fiscal year.
(D) A county board shall use the assignment it receives under divisions (A) and (B) of this section to pay the nonfederal share of the medicaid expenditures for the habilitation center services the county board is required by division (D) of section 5111.041 of the Revised Code to pay.
Sec. 5123.049. The director of mental retardation and
developmental disabilities shall adopt rules in accordance with
Chapter 119. of the Revised Code governing the authorization and
payment of home and community-based services, medicaid case
management services, and habilitation center services. The rules
shall provide for private providers of the services to receive one
hundred per cent of the medicaid allowable payment amount and for
government providers of the services to receive the federal share
of the medicaid allowable payment, less the amount withheld as a
fee under section 5123.0412 of the Revised Code and any amount
that may be required by rules adopted under section 5123.0413 of
the Revised Code to be deposited into the state MR/DD risk fund.
The
rules shall establish the process by which county boards of
mental
retardation and developmental disabilities shall certify
and
provide the nonfederal share of medicaid expenditures that the
county board is required by division (A) of section
5126.056
5126.057 of
the Revised Code to pay. The process shall require a
county board
to certify that the county board has funding
available at one time
for two months costs for those expenditures.
The process may
permit a county board to certify that the county
board has funding
available at one time for more than two months
costs for those
expenditures.
Sec. 5123.0411. The department of mental retardation and
developmental disabilities may bring a mandamus action against a
county board of mental retardation and developmental disabilities
that fails to pay the nonfederal share of medicaid expenditures
that the county board is required by division (A) of section
5126.056
5126.057 of the Revised Code to pay. The department may
bring the
mandamus action in the court of common pleas of the
county served
by the county board or in the Franklin county court
of common
pleas.
Sec. 5126.01. As used in this chapter:
(A) As used in this division, "adult" means an individual who is eighteen years of age or over and not enrolled in a program or service under Chapter 3323. of the Revised Code and an individual sixteen or seventeen years of age who is eligible for adult services under rules adopted by the director of mental retardation and developmental disabilities pursuant to Chapter 119. of the Revised Code.
(1) "Adult services" means services provided to an adult outside the home, except when they are provided within the home according to an individual's assessed needs and identified in an individual service plan, that support learning and assistance in the area of self-care, sensory and motor development, socialization, daily living skills, communication, community living, social skills, or vocational skills.
(2) "Adult services" includes all of the following:
(a) Adult day habilitation services;
(b) Adult day care;
(c) Prevocational services;
(d) Sheltered employment;
(e) Educational experiences and training obtained through
entities and activities that are not expressly intended for
individuals with mental retardation and developmental
disabilities, including trade schools, vocational or technical
schools, adult education, job exploration and sampling, unpaid
work experience in the community, volunteer activities, and
spectator sports.
(3) "Adult services" does not include community or;
(f) Community employment services and supported employment services.
(B)(1) "Adult day habilitation services" means adult services that do the following:
(a) Provide access to and participation in typical activities and functions of community life that are desired and chosen by the general population, including such activities and functions as opportunities to experience and participate in community exploration, companionship with friends and peers, leisure activities, hobbies, maintaining family contacts, community events, and activities where individuals without disabilities are involved;
(b) Provide supports or a combination of training and supports that afford an individual a wide variety of opportunities to facilitate and build relationships and social supports in the community.
(2) "Adult day habilitation services" includes all of the following:
(a) Personal care services needed to ensure an individual's ability to experience and participate in vocational services, educational services, community activities, and any other adult day habilitation services;
(b) Skilled services provided while receiving adult day habilitation services, including such skilled services as behavior management intervention, occupational therapy, speech and language therapy, physical therapy, and nursing services;
(c) Training and education in self-determination designed to help the individual do one or more of the following: develop self-advocacy skills, exercise the individual's civil rights, acquire skills that enable the individual to exercise control and responsibility over the services received, and acquire skills that enable the individual to become more independent, integrated, or productive in the community;
(d) Recreational and leisure activities identified in the individual's service plan as therapeutic in nature or assistive in developing or maintaining social supports;
(e) Counseling and assistance provided to obtain housing, including such counseling as identifying options for either rental or purchase, identifying financial resources, assessing needs for environmental modifications, locating housing, and planning for ongoing management and maintenance of the housing selected;
(f) Transportation necessary to access adult day habilitation services;
(g) Habilitation management, as described in section 5126.14 of the Revised Code.
(3) "Adult day habilitation services" does not include activities that are components of the provision of residential services, family support services, or supported living services.
(C) "Community employment services" or "supported employment services" means job training and other services related to employment outside a sheltered workshop. "Community employment services" or "supported employment services" include all of the following:
(1) Job training resulting in the attainment of competitive work, supported work in a typical work environment, or self-employment;
(2) Supervised work experience through an employer paid to provide the supervised work experience;
(3) Ongoing work in a competitive work environment at a wage commensurate with workers without disabilities;
(4) Ongoing supervision by an employer paid to provide the supervision.
(D) As used in this division, "substantial functional limitation," "developmental delay," and "established risk" have the meanings established pursuant to section 5123.011 of the Revised Code.
"Developmental disability" means a severe, chronic disability that is characterized by all of the following:
(1) It is attributable to a mental or physical impairment or a combination of mental and physical impairments, other than a mental or physical impairment solely caused by mental illness as defined in division (A) of section 5122.01 of the Revised Code;
(2) It is manifested before age twenty-two;
(3) It is likely to continue indefinitely;
(4) It results in one of the following:
(a) In the case of a person under age three, at least one developmental delay or an established risk;
(b) In the case of a person at least age three but under age six, at least two developmental delays or an established risk;
(c) In the case of a person age six or older, a substantial functional limitation in at least three of the following areas of major life activity, as appropriate for the person's age: self-care, receptive and expressive language, learning, mobility, self-direction, capacity for independent living, and, if the person is at least age sixteen, capacity for economic self-sufficiency.
(5) It causes the person to need a combination and sequence of special, interdisciplinary, or other type of care, treatment, or provision of services for an extended period of time that is individually planned and coordinated for the person.
(E) "Early childhood services" means a planned program of habilitation designed to meet the needs of individuals with mental retardation or other developmental disabilities who have not attained compulsory school age.
(F)(1) "Environmental modifications" means the physical adaptations to an individual's home, specified in the individual's service plan, that are necessary to ensure the individual's health, safety, and welfare or that enable the individual to function with greater independence in the home, and without which the individual would require institutionalization.
(2) "Environmental modifications" includes such adaptations as installation of ramps and grab-bars, widening of doorways, modification of bathroom facilities, and installation of specialized electric and plumbing systems necessary to accommodate the individual's medical equipment and supplies.
(3) "Environmental modifications" does not include physical adaptations or improvements to the home that are of general utility or not of direct medical or remedial benefit to the individual, including such adaptations or improvements as carpeting, roof repair, and central air conditioning.
(G) "Family support services" means the services provided under a family support services program operated under section 5126.11 of the Revised Code.
(H) "Habilitation" means the process by which the staff of the facility or agency assists an individual with mental retardation or other developmental disability in acquiring and maintaining those life skills that enable the individual to cope more effectively with the demands of the individual's own person and environment, and in raising the level of the individual's personal, physical, mental, social, and vocational efficiency. Habilitation includes, but is not limited to, programs of formal, structured education and training.
(I) "Habilitation center services" means services provided by a habilitation center certified by the department of mental retardation and developmental disabilities under section 5123.041 of the Revised Code and covered by the medicaid program pursuant to rules adopted under section 5111.041 of the Revised Code.
(J) "Home and community-based services" means medicaid-funded home and community-based services provided under a medicaid component the department of mental retardation and developmental disabilities administers pursuant to section 5111.871 of the Revised Code.
(K) "Medicaid" has the same meaning as in section 5111.01 of the Revised Code.
(L) "Medicaid case management services" means case management services provided to an individual with mental retardation or other developmental disability that the state medicaid plan requires.
(M) "Mental retardation" means a mental impairment manifested during the developmental period characterized by significantly subaverage general intellectual functioning existing concurrently with deficiencies in the effectiveness or degree with which an individual meets the standards of personal independence and social responsibility expected of the individual's age and cultural group.
(N) "Residential services" means services to individuals with mental retardation or other developmental disabilities to provide housing, food, clothing, habilitation, staff support, and related support services necessary for the health, safety, and welfare of the individuals and the advancement of their quality of life. "Residential services" includes program management, as described in section 5126.14 of the Revised Code.
(O) "Resources" means available capital and other assets, including moneys received from the federal, state, and local governments, private grants, and donations; appropriately qualified personnel; and appropriate capital facilities and equipment.
(P) "Service and support administration" means the duties performed by a service and support administrator pursuant to section 5126.15 of the Revised Code.
(Q)(1) "Specialized medical, adaptive, and assistive equipment, supplies, and supports" means equipment, supplies, and supports that enable an individual to increase the ability to perform activities of daily living or to perceive, control, or communicate within the environment.
(2) "Specialized medical, adaptive, and assistive equipment, supplies, and supports" includes the following:
(a) Eating utensils, adaptive feeding dishes, plate guards, mylatex straps, hand splints, reaches, feeder seats, adjustable pointer sticks, interpreter services, telecommunication devices for the deaf, computerized communications boards, other communication devices, support animals, veterinary care for support animals, adaptive beds, supine boards, prone boards, wedges, sand bags, sidelayers, bolsters, adaptive electrical switches, hand-held shower heads, air conditioners, humidifiers, emergency response systems, folding shopping carts, vehicle lifts, vehicle hand controls, other adaptations of vehicles for accessibility, and repair of the equipment received.
(b) Nondisposable items not covered by medicaid that are intended to assist an individual in activities of daily living or instrumental activities of daily living.
(R) "Supportive home services" means a range of services to families of individuals with mental retardation or other developmental disabilities to develop and maintain increased acceptance and understanding of such persons, increased ability of family members to teach the person, better coordination between school and home, skills in performing specific therapeutic and management techniques, and ability to cope with specific situations.
(S)(1) "Supported living" means services provided for as long as twenty-four hours a day to an individual with mental retardation or other developmental disability through any public or private resources, including moneys from the individual, that enhance the individual's reputation in community life and advance the individual's quality of life by doing the following:
(a) Providing the support necessary to enable an individual to live in a residence of the individual's choice, with any number of individuals who are not disabled, or with not more than three individuals with mental retardation and developmental disabilities unless the individuals are related by blood or marriage;
(b) Encouraging the individual's participation in the community;
(c) Promoting the individual's rights and autonomy;
(d) Assisting the individual in acquiring, retaining, and improving the skills and competence necessary to live successfully in the individual's residence.
(2) "Supported living" includes the provision of all of the following:
(a) Housing, food, clothing, habilitation, staff support, professional services, and any related support services necessary to ensure the health, safety, and welfare of the individual receiving the services;
(b) A combination of life-long or extended-duration supervision, training, and other services essential to daily living, including assessment and evaluation and assistance with the cost of training materials, transportation, fees, and supplies;
(c) Personal care services and homemaker services;
(d) Household maintenance that does not include modifications to the physical structure of the residence;
(e) Respite care services;
(f) Program management, as described in section 5126.14 of the Revised Code.
Sec. 5126.02. (A) As used in this section, "relative" means a spouse, parent, parent-in-law, sibling, sibling-in-law, child, child-in-law, grandparent, aunt, or uncle.
(B)(1) There is hereby created in each county a county board of mental retardation and developmental disabilities consisting of seven members, five of whom shall be appointed by the board of county commissioners of the county, and two of whom shall be appointed by the probate judge of the county. Each member shall be a resident of the county. The membership of the board shall, as nearly as possible, reflect the composition of the population of the county.
All board members shall be persons interested and
knowledgeable in the field of mental retardation and other allied
fields.
All board members shall be citizens of the United
States.
Of the members appointed by the board of county
commissioners, at
least two shall be relatives
by blood or
marriage of persons
eligible
for
and currently receiving services provided by the
county board
of mental retardation and developmental disabilities,
and,
whenever possible, one shall be a relative of a person
eligible
for
and currently receiving adult services, and the other
shall
be a relative of a person eligible for
and currently
receiving
early intervention services or
services for pre-school
or school-age children. Of the two
members appointed by the
probate judge, at least one shall be a
relative
by blood or
marriage of a person eligible for
or currently
receiving
residential services
in a public or private residential facility
subject to regulation or licensure by the director of mental
retardation and developmental disabilities under sections 5123.19
and 5123.20 of the Revised Code
or supported living.
Both the board of county commissioners and the probate judge shall appoint under this section, to the maximum extent possible, members who fulfill any applicable requirements of this section for appointment and who also have professional training and experience in business management, finance, law, health care practice, personnel administration, or government service.
(2) All appointments shall be for terms of four years. The membership of a person appointed as a relative of a recipient of services shall not be terminated because the services are no longer received.
Members may be reappointed, except as provided in division
(A)(B)(3) of this
section and section 5126.022 of the Revised
Code. Prior to making a
reappointment, the appointing authority
shall ascertain, through written
communication with the board,
that the member being considered for
reappointment meets the
requirements of this section and section 5126.022 of
the Revised
Code.
(3) A member who has served during each of
two
three
consecutive terms shall not be reappointed for a subsequent term
until
one year
two years after ceasing to be a member of the
board,
except that a member who has served for
six
ten years or
less within
two
three consecutive terms may be reappointed for a
subsequent term
before becoming ineligible for reappointment for
one year
two years.
(4) Within sixty days after a vacancy occurs, it shall be filled by the appointing authority for the unexpired term. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which the member's predecessor was appointed shall hold office for the remainder of that term. Appointment other than appointment to fill a vacancy shall be made no later than the last day of November of each year, and the term of office shall commence on the date of the stated annual organizational meeting in January.
(5) Board members shall serve without compensation, but shall be reimbursed for necessary expenses incurred in the conduct of board business, including those incurred within the county of residence.
(B)(C) Each year each board member shall attend at least one
in-service training session provided by or approved by the
department of mental retardation and developmental disabilities.
These training sessions shall not be considered regularly
scheduled meetings of the board.
(C)(D) A county board of mental retardation and
developmental
disabilities shall be operated as a separate
administrative and
service entity. The board's functions shall
not be combined with
the functions of any other entity of county
government.
Sec. 5126.021. As used in this section, "immediate family" means parents, brothers, sisters, spouses, sons, daughters, mothers-in-law, fathers-in-law, brothers-in-law, sisters-in-law, sons-in-law, and daughters-in-law.
(A) The following individuals shall not serve as members of county boards of mental retardation and developmental disabilities:
(1) Elected public officials, except for township trustees, township clerks, and those excluded from the definition of public official or employee in division (B) of section 102.01 of the Revised Code;
(2) Members of the immediate family of another board member;
(3) Board employees and members of the immediate family of board employees;
(4) Former board employees within one calendar year of the termination of employment with the board on which the former employee would serve.
(B) A person may not serve as a member of a county board of mental retardation and developmental disabilities when either the person or a member of the person's immediate family is a board member of a contract agency of that county board unless there is no conflict of interest. In no circumstance shall a member of a county board vote on any matter before the board concerning a contract agency of which the member or a member of the member's immediate family is also a board member or an employee. All questions relating to the existence of a conflict of interest shall be submitted to the local prosecuting attorney and the Ohio ethics commission for resolution.
(C) No employee of an agency contracting with a county board of mental retardation and developmental disabilities or member of the immediate family of such an employee shall serve as a board member or an employee of the county board except that a county board may, pursuant to a resolution adopted by the board, employ a member of the immediate family of an employee of an agency contracting with the board.
(D) No person shall serve as a member or employee of a county board of mental retardation and developmental disabilities if a member of the person's immediate family serves as a county commissioner of the county served by the board unless the person was a member or employee prior to October 31, 1980.
(E) A county board of mental retardation and developmental disabilities shall not contract with an agency whose board includes a county commissioner of the county served by the county board or an employee of the same county board.
Sec. 5126.033. (A) A county board of mental retardation and developmental disabilities shall not enter into a direct services contract unless the contract is limited either to the actual amount of the expenses or to a reasonable and allowable amount projected by the board.
(B) A county board shall not enter into a direct services contract that would result in payment to a board member, former board member, employee, former employee, or member of the immediate family of a board member, former board member, employee, or former employee if the person who would receive services under the contract stands to receive any preferential treatment or any unfair advantage over other eligible persons.
(C) A county board shall not enter into a direct services contract for services provided in accordance with section 5126.11 or sections 5126.40 to 5126.46 of the Revised Code under which an individual, agency, or other entity will employ a management employee, professional employee, or service employee, as defined in section 5126.20 of the Revised Code, who is also an employee of that board unless all of the following conditions are met:
(1) The employee is not in a capacity to influence the award of the contract.
(2) The employee has not attempted in any manner to secure the contract on behalf of the individual, agency, or other entity.
(3) The employee is not in management level two or three according to rules adopted by the director of mental retardation and developmental disabilities.
(4) The employee
does
is not
hold any administrative or
supervisory position in the employ of
employed by the board, did
not hold
such a position during the period when the contract
was
is
developed,
as an administrator or supervisor responsible for
approving or supervising services to be provided under the
contract and agrees not to take such a position while the
contract
is in effect, regardless of whether the position is
related to the
services provided under the contract.
(4)(5) The employee has not taken any actions that create
the
need for the services to be provided under the contract.
(5)(6) The individual, agency, or other entity seeks the
services of the
employee because of the employee's expertise and
familiarity with the care and
condition of one or more eligible
persons and
other individuals with such expertise and familiarity
are
unavailable, or an eligible person has requested to have the
services provided by that employee.
The superintendent of the county board shall notify the employee and the individual, agency, or other entity that seeks the employee's services of the ethics council's determination under section 5126.032 of the Revised Code regarding the contract. The council's determination shall be binding on all parties.
The employee who is the subject of the contract shall inform the superintendent of the county board of any employment the employee has outside the county board that is with any individual, agency, or other entity that has a contract with the county board.
Sec. 5126.035. (A) As used in this section:
(1) "Provider" means a person or government entity that provides services to an individual with mental retardation or other developmental disability pursuant to a service contract.
(2) "Service contract" means a contract between a county board of mental retardation and developmental disabilities and a provider under which the provider is to provide services to an individual with mental retardation or other developmental disability.
(B) Each service contract that a county board of mental retardation and developmental disabilities enters into with a provider shall do all of the following:
(1) Comply with rules adopted under division (E) of this section;
(2) If the provider is to provide home and community-based services, medicaid case management services, or habilitation center services, comply with all applicable statewide medicaid requirements;
(3) Include a general operating agreement component and an individual service needs addendum.
(C) The general operating agreement component shall include all of the following:
(1) The roles and responsibilities of the county board regarding services for individuals with mental retardation or other developmental disability who reside in the county the county board serves;
(2) The roles and responsibilities of the provider as specified in the individual service needs addendum;
(3) Procedures for the county board to monitor the provider's services;
(4) Procedures for the county board to evaluate the quality of care and cost effectiveness of the provider's services;
(5) Procedures for payment of eligible claims;
(6) If the provider is to provide home and community-based services, medicaid case management services, or habilitation center services, both of the following:
(a) Procedures for reimbursement that conform to the statewide reimbursement process and the county board's plan submitted under section 5126.054 of the Revised Code;
(b) Procedures that ensure that the county board pays the
nonfederal share of the medicaid expenditures that the county
board is required by division (A) of section
5126.056
5126.057 of
the
Revised Code to pay.
(7) Procedures for the county board to perform service utilization reviews and the implementation of required corrective actions;
(8) Procedures for the provider to submit claims for payment for a service no later than three hundred thirty days after the date the service is provided;
(9) Procedures for rejecting claims for payment that are submitted after the time required by division (B)(9) of this section;
(10) Procedures for developing, modifying, and executing initial and subsequent service plans. The procedures shall provide for the provider's participation.
(11) Procedures for affording individuals due process protections;
(12) General staffing, training, and certification requirements that are consistent with state requirements and compensation arrangements that are necessary to attract, train, and retain competent personnel to deliver the services pursuant to the individual service needs addendum;
(13) Methods to be used to document services provided and procedures for submitting reports the county board requires;
(14) Methods for authorizing and documenting within seventy-two hours changes to the individual service needs addendum. The methods shall allow for changes to be initially authorized verbally and subsequently in writing.
(15) Procedures for modifying the individual service needs addendum in accordance with changes to the recipient's individualized service plan;
(16) Procedures for terminating the individual service needs addendum within thirty days of a request made by the recipient;
(17) A requirement that all parties to the contract accept the contract's terms and conditions;
(18) A designated contact person and the method of contacting the designated person to respond to medical or behavioral problems and allegations of major unusual incidents or unusual incidents;
(19) Procedures for ensuring the health and welfare of the recipient;
(20) Procedures for ensuring fiscal accountability and the collection and reporting of programmatic data;
(21) Procedures for implementing the mediation and arbitration process under section 5126.036 of the Revised Code;
(22) Procedures for amending or terminating the contract, including as necessary to make the general operating agreement component consistent with any changes made to the individual service needs addendum;
(23) Anything else allowable under federal and state law that the county board and provider agree to.
(D) The individual service needs addendum shall be consistent with the general operating agreement component and include all of the following:
(1) The name of the individual with mental retardation or other developmental disability who is to receive the services from the provider and any information about the recipient that the provider needs to be able to provide the services;
(2) A clear and complete description of the services that the recipient is to receive as determined using statewide assessment tools;
(3) A copy of the recipient's assessment and individualized service plan;
(4) A clear and complete description of the provider's responsibilities to the recipient and county board in providing appropriate services in a coordinated manner with other providers and in a manner that contributes to and ensures the recipient's health, safety, and welfare.
(E) The director of mental retardation and developmental disabilities shall adopt rules in accordance with Chapter 119. of the Revised Code governing service contracts. A service contract does not negate the requirement that a provider of home and community-based services, medicaid case management services, or habilitation center services have a medicaid provider agreement with the department of job and family services.
Sec. 5126.036. (A) As used in this section:
(1) "Aggrieved party" means any of the following:
(a) The party to a service contract that is aggrieved by an action the other party has taken or not taken under the service contract;
(b) A person or government entity aggrieved by the refusal of a county board of mental retardation and developmental disabilities to enter into a service contract with the person or government entity;
(c) A person or government entity aggrieved by termination by a county board of mental retardation and development disabilities of a service contract between the person or government entity and the county board.
(2) "Mediator/arbitrator" means either of the following:
(a) An attorney at law licensed to practice law in this state who is mutually selected by the parties under division (B)(4) of this section to conduct mediation and arbitration;
(b) A retired judge who is selected under division (B)(4) of this section to conduct mediation and arbitration.
(3) "Other party" means any of the following:
(a) The party to a service contract that has taken or not taken an action under the service contract that causes the aggrieved party to be aggrieved;
(b) A county board of mental retardation and developmental disabilities that refuses to enter into a service contract with a person or government entity;
(c) A county board of mental retardation and developmental disabilities that terminates a service contract.
(4) "Parties" mean either of the following:
(a) A county board of mental retardation and developmental disabilities and a provider that have or had a service contract with each other;
(b) A person or government entity that seeks a service contract with a county board of mental retardation and developmental disabilities and the county board that refuses to enter into the service contract with the person or government entity.
(5) "Provider" means a person or government entity that provides services to an individual with mental retardation or other developmental disability pursuant to a service contract.
(6) "Service contract" means a contract between a county board of mental retardation and developmental disabilities and a provider under which the provider is to provide services to an individual with mental retardation or other developmental disability.
(B) An aggrieved party that seeks to require the other party to take or cease an action under a service contract that causes the aggrieved party to be aggrieved, a person or government entity aggrieved by the refusal of a county board of mental retardation and developmental disabilities to enter into a service contract with the person or government entity, or a person or government entity aggrieved by a county board's termination of a service contract between the person or government entity and the county board and the other party shall follow the following mediation and arbitration procedures:
(1) No later than thirty days after first notifying the other party that the aggrieved party is aggrieved, the aggrieved party shall file a written notice of mediation and arbitration with the department of mental retardation and developmental disabilities and provide a copy of the written notice to the other party. The written notice shall include an explanation of why the aggrieved party is aggrieved. The department of mental retardation and developmental disabilities shall provide the department of job and family services a copy of the notice.
(2) In the case of parties that have a current service contract with each other and unless otherwise agreed to by both parties, the parties shall continue to operate under the contract in the manner they have been operating until the mediation and arbitration process, including an appeal under division (B)(9) of this section, if any, is completed.
(3) During the thirty days following the date the aggrieved party files the written notice of mediation and arbitration under division (B)(1) of this section, the parties may attempt to resolve the conflict informally. If the parties are able to resolve the conflict informally within this time, the aggrieved party shall rescind the written notice of mediation and arbitration filed under division (B)(1) of this section.
(4) No later than thirty days after the date the aggrieved party files the written notice of mediation and arbitration under division (B)(1) of this section, the parties shall mutually select an attorney at law licensed to practice law in this state to conduct the mediation and arbitration and schedule the first meeting of the mediation unless the parties informally resolve the conflict under division (B)(3) of this section. If the parties fail to select an attorney to conduct the mediation and arbitration within the required time, the parties shall request that the chief justice of the supreme court of Ohio provide the parties a list of five retired judges who are willing to perform the mediation and arbitration duties. The chief justice shall create such a list and provide it to the parties. To select the retired judge to conduct the mediation and arbitration, the parties shall take turns, beginning with the aggrieved party, striking retired judges from the list. The retired judge remaining on the list after both parties have each stricken two retired judges from the list shall perform the mediation and arbitration duties, including scheduling the first meeting of mediation if the parties are unable to agree on a date for the first meeting.
(5) A stenographic record or tape recording and transcript of each mediation and arbitration meeting shall be maintained as part of the mediation and arbitration's official records. The parties shall share the cost of the mediation and arbitration, including the cost of the mediator/arbitrator's services but excluding the cost of representation.
(6) The first mediation meeting shall be held no later than sixty days after the date the aggrieved party files the written notice of mediation and arbitration under division (B)(1) of this section unless the parties informally resolve the conflict under division (B)(3) of this section or the parties mutually agree to hold the first meeting at a later time. The mediation shall be conducted in the manner the parties mutually agree. If the parties are unable to agree on how the mediation is to be conducted, the mediator/arbitrator selected under division (B)(4) of this section shall determine how it is to be conducted. The rules of evidence may be used. The mediator/arbitrator shall attempt to resolve the conflict through the mediation process. The mediator/arbitrator's resolution of the conflict may be applied retroactively.
(7) If the conflict is not resolved through the mediation process, the mediator/arbitrator shall arbitrate the conflict. The parties shall present evidence to the mediator/arbitrator in the manner the mediator/arbitrator requires. The mediator/arbitrator shall render a written recommendation within thirty days of the conclusion of the last arbitration meeting based on the service contract, applicable law, and the preponderance of the evidence presented during the arbitration. The mediator/arbitrator's recommendation may be applied retroactively. If the parties agree, the mediator/arbitrator may continue to attempt to resolve the conflict through mediation while the mediator/arbitrator arbitrates the conflict.
(8) No later than thirty days after the mediator/arbitrator renders a recommendation in an arbitration, the mediator/arbitrator shall provide the parties with a written recommendation and forward a copy of the written recommendation, transcripts from each arbitration meeting, and a copy of all evidence presented to the mediator/arbitrator during the arbitration to the departments of mental retardation and developmental disabilities and job and family services.
(9) No later than thirty days after the department of mental retardation and developmental disabilities receives the mediator/arbitrator's recommendation and the materials required by division (B)(8) of this section, the department shall adopt, reject, or modify the mediator/arbitrator's recommendation consistent with the mediator/arbitrator's findings of fact and conclusions of law or remand any portion of the recommendation to the mediator/arbitrator for further findings on a specific factual or legal issue. The mediator/arbitrator shall complete the further findings and provide the parties and the department with a written response to the remand within sixty days of the date the mediator/arbitrator receives the remand. On receipt of the mediator/arbitrator's response to the remand, the department, within thirty days, unless the parties agree otherwise, shall adopt, reject, or modify the mediator/arbitrator's response. The department's actions regarding the mediator/arbitrator's recommendation and response are a final adjudication order subject to appeal to the court of common pleas of Franklin county under section 119.12 of the Revised Code, except that the court shall consider only whether the conclusions of law the department adopts are in accordance with the law.
(10) If the department of job and family services, in consultation with the department of mental retardation and developmental disabilities, determines no later than thirty days following the date the department of mental retardation and developmental disabilities receives the mediator/arbitrator's recommendation and the materials required by division (B)(8) of this section, or, if the recommendation is remanded under division (B)(9) of this section, thirty days following the date the department receives the response to the remand, that any aspect of the conflict between the parties affects the medicaid program, the department of mental retardation and developmental disabilities shall take all actions under division (B)(9) of this section in consultation with the department of job and family services.
(C) If the department of mental retardation and developmental disabilities is aware of a conflict between a county board of mental retardation and developmental disabilities and a person or government entity that provides or seeks to provide services to an individual with mental retardation or other developmental disability to which the mediation and arbitration procedures established by this section may be applied and that the aggrieved party has not filed a written notice of mediation and arbitration within the time required by division (B)(1) of this section, the department may require that the parties implement the mediation and arbitration procedures.
(D) Each service contract shall provide for the parties to follow the mediation and arbitration procedures established by this section if a party takes or does not take an action under the service contract that causes the aggrieved party to be aggrieved or if the provider is aggrieved by the county board's termination of the service contract.
Sec. 5126.042. (A) As used in this section:
(1) "Emergency" means any situation that creates for an individual with mental retardation or developmental disabilities a risk of substantial self-harm or substantial harm to others if action is not taken within thirty days. An "emergency" may include one or more of the following situations:
(a) Loss of present residence for any reason, including legal action;
(b) Loss of present caretaker for any reason, including serious illness of the caretaker, change in the caretaker's status, or inability of the caretaker to perform effectively for the individual;
(c) Abuse, neglect, or exploitation of the individual;
(d) Health and safety conditions that pose a serious risk to the individual or others of immediate harm or death;
(e) Change in the emotional or physical condition of the individual that necessitates substantial accommodation that cannot be reasonably provided by the individual's existing caretaker.
(2) "Medicaid" has the same meaning as in section 5111.01 of the Revised Code.
(B) If a county board of mental retardation and developmental disabilities determines that available resources are not sufficient to meet the needs of all individuals who request programs and services and may be offered the programs and services, it shall establish waiting lists for services. The board may establish priorities for making placements on its waiting lists according to an individual's emergency status and shall establish priorities in accordance with division (D) of this section.
The individuals who may be placed on a waiting list include individuals with a need for services on an emergency basis and individuals who have requested services for which resources are not available.
Except for an individual who is to receive priority for services pursuant to division (D)(3) of this section, an individual who currently receives a service but would like to change to another service shall not be placed on a waiting list but shall be placed on a service substitution list. The board shall work with the individual, service providers, and all appropriate entities to facilitate the change in service as expeditiously as possible. The board may establish priorities for making placements on its service substitution lists according to an individual's emergency status.
In addition to maintaining waiting lists and service substitution lists, a board shall maintain a long-term service planning registry for individuals who wish to record their intention to request in the future a service they are not currently receiving. The purpose of the registry is to enable the board to document requests and to plan appropriately. The board may not place an individual on the registry who meets the conditions for receipt of services on an emergency basis.
(C) A county board shall establish a separate waiting list for each of the following categories of services, and may establish separate waiting lists within the waiting lists:
(1) Early childhood services;
(2) Educational programs for preschool and school age children;
(3) Adult services;
(4)
service
Service and support
administration;
(5) Residential services and supported living;
(6) Transportation services;
(7) Other services determined necessary and appropriate for persons with mental retardation or a developmental disability according to their individual habilitation or service plans;
(8) Family support services provided under section 5126.11 of the Revised Code.
(D)
Except as provided in division
(E)(F) of this section, a
county board shall do, as priorities, all of the following in
accordance with the
assessment component, approved under section
5123.046 of the Revised Code, of the
county
board's plan
approved
developed
under section
5123.046
5126.054 of the Revised
Code
as
priorities:
(1) For the purpose of obtaining additional federal medicaid funds for home and community-based services, medicaid case management services, and habilitation center services, do both of the following:
(a) Give an individual who is eligible for home and community-based services and meets both of the following requirements priority over any other individual on a waiting list established under division (C) of this section for home and community-based services that include supported living, residential services, or family support services:
(i) Is twenty-two years of age or older;
(ii) Receives supported living or family support services.
(b) Give an individual who is eligible for home and community-based services and meets both of the following requirements priority over any other individual on a waiting list established under division (C) of this section for home and community-based services that include adult services:
(i) Resides in the individual's own home or the home of the individual's family and will continue to reside in that home after enrollment in home and community-based services;
(ii) Receives adult services from the county board.
(2) As federal medicaid funds become available pursuant to
division (D)(1) of this section,
give an
individual who is
eligible for home and community-based services
and meets any of
the following requirements priority for such services over any
other individual on a waiting list established under division (C)
of this section
other than an individual given priority under
division (D)(1) of this section:
(a) Does not receive residential services or supported living, either needs services in the individual's current living arrangement or will need services in a new living arrangement, and has a primary caregiver who is sixty years of age or older;
(b) Is less than twenty-two years of age, does not receive
residential services or supported living, resides in the home of
the individual's family, and has at least one of the following
service needs that are
unusual in scope or intensity:
(i) Severe behavior problems for which a behavior support plan is needed;
(ii) An emotional disorder for which anti-psychotic medication is needed;
(iii) A medical condition that leaves the individual dependent on life-support medical technology;
(iv) A condition affecting multiple body systems for which a combination of specialized medical, psychological, educational, or habilitation services are needed;
(v) A condition the county board determines to be
comparable
in severity to any condition described in division
(D)(1)
(2)(b)(i) to
(iv) of this section and places the individual at
significant risk
of institutionalization.
(c) Is twenty-two years of age or older, does not receive
residential services or supported living, and is determined
by
the
county board to have intensive needs for
residential
home and
community-based
services
on an in-home or out-of-home basis.
(3) In fiscal years 2002 and 2003, give an individual who is eligible for home and community-based services, resides in an intermediate care facility for the mentally retarded or nursing facility, chooses to move to another setting with the help of home and community-based services, and has been determined by the department of mental retardation and developmental disabilities to be capable of residing in the other setting, priority over any other individual on a waiting list established under division (C) of this section for home and community-based services who does not meet these criteria. The department of mental retardation and developmental disabilities shall identify the individuals to receive priority under division (D)(3) of this section, assess the needs of the individuals, and notify the county boards that are to provide the individuals priority under division (D)(3) of this section of the individuals identified by the department and the individuals' assessed needs.
(E) If two or more individuals on a waiting list established under division (C) of this section for home and community-based services have priority for the services pursuant to division (D)(1) or (2) of this section, a county board may use, until December 31, 2003, criteria specified in rules adopted under division (J)(2) of this section in determining the order in which the individuals with priority will be offered the services. Otherwise, the county board shall offer the home and community-based services to such individuals in the order they are placed on the waiting list.
(F)(1) No individual may receive priority for services pursuant to division (D) of this section over an individual placed on a waiting list established under division (C) of this section on an emergency status.
(2) No more than
two
four hundred individuals in the state
may
receive priority for services during
state fiscal years
the
2002 and
2003
biennium pursuant to division (D)(2)(b) of this
section.
(3) No more than a total of seventy-five individuals in the state may receive priority for services during state fiscal years 2002 and 2003 pursuant to division (D)(3) of this section.
(F)(G) Prior to establishing any waiting list under this
section, a county board shall develop and implement a policy for
waiting lists that complies with
this section and rules
that the
department of
mental retardation and developmental disabilities
shall adopt in
accordance with Chapter 119. of the Revised Code.
The
department's rules shall include procedures to be followed to
ensure that the due process rights of individuals placed on
waiting lists are not violated
adopted under division (J) of this
section.
Prior to placing an individual on a waiting list, the county board shall assess the service needs of the individual in accordance with all applicable state and federal laws. The county board shall place the individual on the appropriate waiting list and may place the individual on more than one waiting list. The county board shall notify the individual of the individual's placement and position on each waiting list on which the individual is placed.
At least annually, the county board shall reassess the service needs of each individual on a waiting list. If it determines that an individual no longer needs a program or service, the county board shall remove the individual from the waiting list. If it determines that an individual needs a program or service other than the one for which the individual is on the waiting list, the county board shall provide the program or service to the individual or place the individual on a waiting list for the program or service in accordance with the board's policy for waiting lists.
When a program or service for which there is a waiting list becomes available, the county board shall reassess the service needs of the individual next scheduled on the waiting list to receive that program or service. If the reassessment demonstrates that the individual continues to need the program or service, the board shall offer the program or service to the individual. If it determines that an individual no longer needs a program or service, the county board shall remove the individual from the waiting list. If it determines that an individual needs a program or service other than the one for which the individual is on the waiting list, the county board shall provide the program or service to the individual or place the individual on a waiting list for the program or service in accordance with the board's policy for waiting lists. The county board shall notify the individual of the individual's placement and position on the waiting list on which the individual is placed.
(G)(H) A child subject to a determination made pursuant to
section
121.38 of the Revised Code who requires the home
and
community-based services provided through the
medicaid component
that the department of
mental retardation and developmental
disabilities administers
under
section 5111.871 of the
Revised
Code shall
receive services through
that
medicaid component. For
all other services, a child subject
to a
determination
made
pursuant to section 121.38 of the Revised Code
shall
be
treated as
an emergency by the county boards and shall
not be
subject to a
waiting list.
(H)(I) Not later than the fifteenth day of
March of each
even-numbered year, each county board
shall prepare and submit to
the director of mental
retardation and developmental disabilities
its recommendations for the funding
of services for individuals
with mental retardation and developmental
disabilities and its
proposals for reducing the waiting lists for services.
(I)(J)(1) The department of mental retardation and
developmental disabilities shall adopt rules in accordance with
Chapter 119. of the Revised Code governing waiting lists
established under this section. The rules shall include procedures
to be followed to ensure that the due process rights of
individuals placed on waiting lists are not violated.
(2) As part of the rules adopted under this division, the department shall adopt, not later than December 31, 2001, rules establishing criteria a county board may use under division (E) of this section in determining the order in which individuals with priority for home and community-based services will be offered the services. The rules shall also specify conditions under which a county board, when there is no individual with priority for home and community-based services pursuant to division (D)(1) or (2) of this section available and appropriate for the services, may offer the services to an individual on a waiting list for the services but not given such priority for the services. The rules adopted under division (J)(2) of this section shall cease to have effect December 31, 2003.
(K) The following shall take precedence over the applicable provisions of this section:
(1) Medicaid rules and regulations;
(2) Any specific requirements that may be contained within a medicaid state plan amendment or waiver program that a county board has authority to administer or with respect to which it has authority to provide services, programs, or supports.
Sec. 5126.046. (A) Each county board of mental retardation and developmental disabilities that has medicaid local administrative authority under division (A) of section 5126.055 of the Revised Code for habilitation, vocational, or community employment services provided as part of home and community-based services shall create a list of all persons and government entities eligible to provide such habilitation, vocational, or community employment services. If the county board chooses and is eligible to provide such habilitation, vocational, or community employment services, the county board shall include itself on the list. The county board shall make the list available to each individual with mental retardation or other developmental disability who resides in the county and is eligible for such habilitation, vocational, or community employment services. The county board shall also make the list available to such individuals' families.
An individual with mental retardation or other developmental disability who is eligible for habilitation, vocational, or community employment services may choose the provider of the services.
If a
A county board
that has medicaid local administrative
authority
under
division (A) of section 5126.055 of the Revised
Code for
habilitation, vocational, and community employment
services
provided as part of home and community-based services,
the county
board shall pay the nonfederal share of the
habilitation,
vocational, and community employment services when
required by
section
5126.056
5126.057 of the Revised Code. The
department
of mental
retardation and developmental disabilities
shall pay the
nonfederal share of such habilitation, vocational,
and community
employment services when required by section
5123.047 of the
Revised Code.
(B) Each month, the department of mental retardation and developmental disabilities shall create a list of all persons and government entities eligible to provide residential services and supported living. The department shall include on the list all residential facilities licensed under section 5123.19 of the Revised Code and all supported living providers certified under section 5126.431 of the Revised Code. The department shall distribute the monthly lists to county boards that have local administrative authority under division (A) of section 5126.055 of the Revised Code for residential services and supported living provided as part of home and community-based services. A county board that receives a list shall make it available to each individual with mental retardation or other developmental disability who resides in the county and is eligible for such residential services or supported living. The county board shall also make the list available to the families of those individuals.
An individual who is eligible for residential services or supported living may choose the provider of the residential services or supported living.
If a
A county board
that has medicaid local administrative
authority
under
division (A) of section 5126.055 of the Revised
Code for
residential services and supported living provided as
part of home
and community-based services, the county board shall
pay the
nonfederal share of the residential services and supported
living
when required by section
5126.056
5126.057 of the Revised
Code. The
department shall pay the nonfederal share of the
residential
services and supported living when required by section
5123.047 of
the Revised Code.
(C) If a county board that has medicaid local administrative authority under division (A) of section 5126.055 of the Revised Code for home and community-based services violates the right established by this section of an individual to choose a provider that is qualified and willing to provide services to the individual, the individual shall receive timely notice that the individual may request a hearing under section 5101.35 of the Revised Code.
(D) The departments of mental retardation and developmental disabilities and job and family services shall adopt rules in accordance with Chapter 119. of the Revised Code governing the implementation of this section. The rules shall include procedures for individuals to choose their service providers. The rules shall not be limited by a provider selection system established under section 5126.42 of the Revised Code, including any pool of providers created pursuant to a provider selection system.
Sec. 5126.05. (A) Subject to the rules established by the director of mental retardation and developmental disabilities pursuant to Chapter 119. of the Revised Code for programs and services offered pursuant to this chapter, and subject to the rules established by the state board of education pursuant to Chapter 119. of the Revised Code for programs and services offered pursuant to Chapter 3323. of the Revised Code, the county board of mental retardation and developmental disabilities shall:
(1) Administer and operate facilities, programs, and services as provided by this chapter and Chapter 3323. of the Revised Code and establish policies for their administration and operation;
(2) Coordinate, monitor, and evaluate existing services and facilities available to individuals with mental retardation and developmental disabilities;
(3) Provide early childhood services, supportive home services, and adult services, according to the plan and priorities developed under section 5126.04 of the Revised Code;
(4) Provide or contract for special education services pursuant to Chapters 3317. and 3323. of the Revised Code and ensure that related services, as defined in section 3323.01 of the Revised Code, are available according to the plan and priorities developed under section 5126.04 of the Revised Code;
(5) Adopt a budget, authorize expenditures for the purposes specified in this chapter and do so in accordance with section 319.16 of the Revised Code, approve attendance of board members and employees at professional meetings and approve expenditures for attendance, and exercise such powers and duties as are prescribed by the director;
(6) Submit annual reports of its work and expenditures, pursuant to sections 3323.09 and 5126.12 of the Revised Code, to the director, the superintendent of public instruction, and the board of county commissioners at the close of the fiscal year and at such other times as may reasonably be requested;
(7) Authorize all positions of employment, establish compensation, including but not limited to salary schedules and fringe benefits for all board employees, approve contracts of employment for management employees that are for a term of more than one year, employ legal counsel under section 309.10 of the Revised Code, and contract for employee benefits;
(8) Provide
service and support administration in
accordance
with section
5126.046
5126.15 of the Revised
Code;
(9) Certify respite care homes pursuant to rules adopted under section 5123.171 of the Revised Code by the director of mental retardation and developmental disabilities.
(B) To the extent that rules adopted under this section apply to the identification and placement of handicapped children under Chapter 3323. of the Revised Code, they shall be consistent with the standards and procedures established under sections 3323.03 to 3323.05 of the Revised Code.
(C) Any county board may enter into contracts with other such boards and with public or private, nonprofit, or profit-making agencies or organizations of the same or another county, to provide the facilities, programs, and services authorized or required, upon such terms as may be agreeable, and in accordance with this chapter and Chapter 3323. of the Revised Code and rules adopted thereunder and in accordance with sections 307.86 and 5126.071 of the Revised Code.
(D) A county board may combine transportation for children and adults enrolled in programs and services offered under section 5126.12 with transportation for children enrolled in classes funded under section 3317.20 or units approved under section 3317.05 of the Revised Code.
(E) A county board may purchase all necessary insurance policies, may purchase equipment and supplies through the department of administrative services or from other sources, and may enter into agreements with public agencies or nonprofit organizations for cooperative purchasing arrangements.
(F) A county board may receive by gift, grant, devise, or bequest any moneys, lands, or property for the benefit of the purposes for which the board is established and hold, apply, and dispose of the moneys, lands, and property according to the terms of the gift, grant, devise, or bequest. All money received by gift, grant, bequest, or disposition of lands or property received by gift, grant, devise, or bequest shall be deposited in the county treasury to the credit of such board and shall be available for use by the board for purposes determined or stated by the donor or grantor, but may not be used for personal expenses of the board members. Any interest or earnings accruing from such gift, grant, devise, or bequest shall be treated in the same manner and subject to the same provisions as such gift, grant, devise, or bequest.
(G) The board of county commissioners shall levy taxes and make appropriations sufficient to enable the county board of mental retardation and developmental disabilities to perform its functions and duties, and may utilize any available local, state, and federal funds for such purpose.
Sec. 5126.054. (A) Each county board of mental retardation
and developmental disabilities shall, by resolution, develop a
three-calendar year plan that includes
all of the following
four
components:
(1) An assessment component that includes all of the following:
(a) The number of individuals with mental retardation or other developmental disability residing in the county who need the level of care provided by an intermediate care facility for the mentally retarded, may seek home and community-based services, are given priority for the services pursuant to division (D) of section 5126.042 of the Revised Code; the service needs of those individuals; and the projected annualized cost for services;
(b) The source of funds available to the county board to pay
the nonfederal share of medicaid expenditures that the county
board is required by division (A) of section
5126.056
5126.057 of
the
Revised Code to pay;
(c) Any other applicable information or conditions that the
department of mental retardation and developmental disabilities
requires as a condition of approving the
plan
component under
section
5123.046 of the Revised Code.
(2) A component that provides for the recruitment,
training,
and retention of existing and new direct care staff
necessary to
implement services included in individualized service
plans,
including behavior management services and health
management
services such as delegated nursing and other
habilitation
center
services, and protect the health and welfare
of
individuals
receiving services included in the individual's
individualized
service plan by complying with safeguards for
unusual and major
unusual incidents, day-to-day program
management, and other
requirements the department shall identify.
A county board shall
develop this component in collaboration with
providers of
medicaid-funded services with which the county board
contracts. A
county board shall include all of the following in
the component:
(a) The source and amount of funds available for the component;
(b) A plan and timeline for implementing the component with the medicaid providers under contract with the county board;
(c) The mechanisms the county board shall use to ensure the financial and program accountability of the medicaid provider's implementation of the component.
(3) A preliminary implementation component that specifies the number of individuals to be provided, during the first year that the plan is in effect, home and community-based services pursuant to the priority given to them under divisions (D)(1) and (2) of section 5126.042 of the Revised Code and the types of home and community-based services the individuals are to receive;
(4) A component that provides for the implementation of habilitation center services, medicaid case management services, and home and community-based services for individuals who begin to receive the services on or after the date the plan is approved under section 5123.046 of the Revised Code. A county board shall include all of the following in the component:
(a) If the department of mental retardation and
developmental disabilities or department of job and family
services requires, an agreement to pay the nonfederal share of
medicaid expenditures that the county board is required by
division (A) of section
5126.056
5126.057 of the Revised Code to
pay;
(b) How the services are to be phased in over the period the plan covers, including how the county board will serve individuals on a waiting list established under division (C) of section 5126.042 who are given priority status under division (D)(1) of that section;
(c) Any agreement or commitment regarding the county board's funding of home and community-based services that the county board has with the department at the time the county board develops the component;
(d) Assurances adequate to the department that the county board will comply with all of the following requirements:
(i) To provide the types of home and community-based services specified in the preliminary implementation component required by division (A)(3) of this section to at least the number of individuals specified in that component;
(ii) To use any additional funds the county board receives for the services to improve the county board's resource capabilities for supporting such services available in the county at the time the component is developed and to expand the services to accommodate the unmet need for those services in the county;
(ii)(iii) To employ a business manager who is either a new
employee who has earned at least a bachelor's degree in business
administration or a current employee who has the equivalent
experience of a bachelor's degree in business administration. If
the county board will employ a new employee, the county board
shall include in the component a timeline for employing the
employee.
(iii)(iv) To employ or contract with a medicaid services
manager
who is either a
new employee who has earned at least a
bachelor's
degree or a
current employee who has the equivalent
experience of
a bachelor's
degree. If the county board will
employ a new
employee, the
county board shall include in the
component a
timeline for
employing the employee. Two or three
county boards
that have a combined total enrollment in county
board services not
exceeding one thousand individuals as
determined pursuant to
certifications made under division (B) of
section 5126.12 of the
Revised Code may satisfy this requirement
by sharing the services
of a medicaid services manager or using
the services of a medicaid
services manager employed by or under
contract with a regional
council that the county boards establish
under section 5126.13 of
the Revised Code.
(e) An agreement to comply with the method, developed by rules adopted under section 5123.0413 of the Revised Code, of paying for extraordinary costs, including extraordinary costs for services to individuals with mental retardation or other developmental disability, and ensuring the availability of adequate funds in the event a county property tax levy for services for individuals with mental retardation or other developmental disability fails;
(f) Programmatic and financial accountability measures and projected outcomes expected from the implementation of the plan;
(g) Any other applicable information or conditions that the
department requires as a condition of approving the
plan
component
under
section 5123.046 of the Revised Code.
(B) For the purpose of obtaining the department's approval
under section 5123.046 of the Revised Code of the plan the county
board develops under division (A) of this section, a county board
shall do
both
all of the following:
(1) Submit the components required by divisions (A)(1) and (2) of this section to the department not later than August 1, 2001;
(2) Submit the component required by division (A)(3) of this section to the department not later than January 31, 2002;
(3) Submit the component required by division (A)(3)(4) of
this
section to the department not later than
November
July 1,
2001
2002.
(C) A county board whose plan developed under division (A) of this section is approved by the department under section 5123.046 of the Revised Code shall update and renew the plan in accordance with a schedule the department shall develop.
Sec. 5126.055.
(A) Except as provided in
division (G) of
this section
5126.056 of the Revised Code, a county board of
mental retardation and
developmental disabilities
with an approved
plan under section
5123.046 of the Revised Code has medicaid local
administrative
authority to, and shall,
do all of the following
for an individual
with mental retardation
or other developmental
disability who
resides in the county that
the county board serves
and seeks or
receives home and
community-based services:
(1) Perform assessments and evaluations of the individual. As part of the assessment and evaluation process, the county board shall do all of the following:
(a) Make a recommendation to the department of mental retardation and developmental disabilities on whether the department should approve or deny the individual's application for the services, including on the basis of whether the individual needs the level of care an intermediate care facility for the mentally retarded provides;
(b) If the individual's application is denied because of the county board's recommendation and the individual requests a hearing under section 5101.35 of the Revised Code, present, with the department of mental retardation and developmental disabilities or department of job and family services, whichever denies the application, the reasons for the recommendation and denial at the hearing;
(c) If the individual's application is approved, recommend to the departments of mental retardation and developmental disabilities and job and family services the services that should be included in the individual's individualized service plan and, if either department approves, reduces, denies, or terminates a service included in the individual's individualized service plan under section 5111.871 of the Revised Code because of the county board's recommendation, present, with the department that made the approval, reduction, denial, or termination, the reasons for the recommendation and approval, reduction, denial, or termination at a hearing under section 5101.35 of the Revised Code.
(2) If the individual has been identified by the department of mental retardation and developmental disabilities as an individual to receive priority for home and community-based services pursuant to division (D)(3) of section 5126.042 of the Revised Code, assist the department in expediting the transfer of the individual from an intermediate care facility for the mentally retarded or nursing facility to the home and community-based services;
(3) In accordance with the rules adopted under section 5126.046 of the Revised Code, perform the county board's duties under that section regarding assisting the individual's right to choose a qualified and willing provider of the services and, at a hearing under section 5101.35 of the Revised Code, present evidence of the process for appropriate assistance in choosing providers;
(4) Unless the county board provides the services under
division (A)(5) of this section, contract with the person or
government entity the individual chooses in accordance with
section 5126.046 of the Revised Code to provide the services if
the person or government entity is qualified and agrees to provide
the services. The contract shall contain all the provisions
required by section
5126.057
5126.035 of the Revised Code and
require the
provider to agree to
furnish, in accordance with the
provider's
medicaid provider
agreement and for the authorized
reimbursement
rate, the services
the individual requires.
(5) If the county board is certified under section 5123.045 of the Revised Code to provide the services and agrees to provide the services to the individual and the individual chooses the county board to provide the services, furnish, in accordance with the county board's medicaid provider agreement and for the authorized reimbursement rate, the services the individual requires;
(6) Monitor the services provided to the individual and ensure the individual's health, safety, and welfare. The monitoring shall include quality assurance activities. If the county board provides the services, the department of mental retardation and developmental disabilities shall also monitor the services.
(7) Develop, with the individual and the provider of the individual's services, an effective individualized service plan that includes coordination of services, recommend that the departments of mental retardation and developmental disabilities and job and family services approve the plan, and implement the plan unless either department disapproves it;
(8) Have an investigative agent conduct investigations under section 5126.313 of the Revised Code that concern the individual;
(9) Have a service and support administrator perform the duties under division (B)(9) of section 5126.15 of the Revised Code that concern the individual.
(B) Except as provided in
division (G) of this section
5126.056 of the Revised Code, a
county board
with an approved plan
under section 5123.046 of the
Revised Code has medicaid local
administrative authority to, and
shall, do all of the
following
for an individual with mental
retardation or other
developmental
disability who resides in the
county that the county
board serves
and seeks or receives medicaid
case management
services or
habilitation center services, other
than habilitation
center
services for which a school district is
required by
division (E)
of section 5111.041 of the Revised Code
to pay the
nonfederal
share:
(1) Perform assessments and evaluations of the individual for the purpose of recommending to the departments of mental retardation and developmental disabilities and job and family services the services that should be included in the individual's individualized service plan;
(2) If the department of mental retardation and developmental disabilities or department of job and family services approves, reduces, denies, or terminates a service included in the individual's individualized service plan under section 5111.041 or 5111.042 of the Revised Code because of the county board's recommendation under division (B)(1) of this section, present, with the department that made the approval, reduction, denial, or termination, the reasons for the recommendation and approval, reduction, denial, or termination at a hearing under section 5101.35 of the Revised Code and inform the individual that the individual may file a complaint with the county board under section 5126.06 of the Revised Code at the same time the individual pursues an appeal under section 5101.35 of the Revised Code;
(3) In accordance with rules the departments of mental retardation and developmental disabilities and job and family services shall adopt in accordance with Chapter 119. of the Revised Code governing the process for individuals to choose providers of medicaid case management services and habilitation center services, assist the individual in choosing the provider of the services. The rules shall provide for both of the following:
(a) The county board providing the individual up-to-date information about qualified providers that the department of mental retardation and developmental disabilities shall make available to the county board;
(b) If the individual chooses a provider who is qualified and willing to provide the services but is denied that provider, the individual receiving timely notice that the individual may request a hearing under section 5101.35 of the Revised Code and, at the hearing, the county board presenting evidence of the process for appropriate assistance in choosing providers.
(4) Unless the county board provides the services under
division (B)(5) of this section, contract with the person or
government entity that the individual chooses in accordance with
the rules adopted under division (B)(3) of this section to provide
the services if the person or government entity is qualified and
agrees to provide the services. The contract shall contain all
the provisions required by section
5126.057
5126.035 of the
Revised Code
and require the
provider to agree to furnish, in
accordance with
the provider's
medicaid provider agreement and for
the authorized
reimbursement
rate, the services the individual
requires.
(5) If the county board is certified under section 5123.041 of the Revised Code to provide the services and agrees to provide the services to the individual and the individual chooses the county board to provide the services, furnish, in accordance with the county board's medicaid provider agreement and for the authorized reimbursement rate, the services the individual requires;
(6) Monitor the services provided to the individual. The monitoring shall include quality assurance activities. If the county board provides the services, the department of mental retardation and developmental disabilities shall also monitor the services.
(7) Develop with the individual and the provider of the individual's services, and with the approval of the departments of mental retardation and developmental disabilities and job and family services, implement an effective plan for coordinating the services in accordance with the individual's approved individualized service plan;
(8) Have an investigative agent conduct investigations under section 5126.313 of the Revised Code that concern the individual;
(9) Have a service and support administrator perform the duties under division (B)(9) of section 5126.15 of the Revised Code that concern the individual.
(C) A county board shall perform its medicaid local administrative authority under this section in accordance with all of the following:
(1) The county board's plan that the department of mental retardation and developmental disabilities approves under section 5123.046 of the Revised Code;
(2) All applicable federal and state laws;
(3) All applicable policies of the departments of mental retardation and developmental disabilities and job and family services and the United States department of health and human services;
(4) The department of job and family services' supervision under its authority under section 5111.01 of the Revised Code to act as the single state medicaid agency;
(5) The department of mental retardation and developmental disabilities' oversight.
(D) The departments of mental retardation and developmental disabilities and job and family services shall communicate with and provide training to county boards regarding medicaid local administrative authority granted by this section. The communication and training shall include issues regarding audit protocols and other standards established by the United States department of health and human services that the departments determine appropriate for communication and training. County boards shall participate in the training. The departments shall assess the county board's compliance against uniform standards that the departments shall establish.
(E) A county board may not delegate its medicaid local administrative authority granted under this section but may contract with a person or government entity, including a council of governments, for assistance with its medicaid local administrative authority. A county board that enters into such a contract shall notify the director of mental retardation and developmental disabilities. The notice shall include the tasks and responsibilities that the contract gives to the person or government entity. The person or government entity shall comply in full with all requirements to which the county board is subject regarding the person or government entity's tasks and responsibilities under the contract. The county board remains ultimately responsible for the tasks and responsibilities.
(F) A county board that has medicaid local administrative authority under this section shall, through the departments of mental retardation and developmental disabilities and job and family services, reply to, and cooperate in arranging compliance with, a program or fiscal audit or program violation exception that a state or federal audit or review discovers. The department of job and family services shall timely notify the department of mental retardation and developmental disabilities and the county board of any adverse findings. After receiving the notice, the county board, in conjunction with the department of mental retardation and developmental disabilities, shall cooperate fully with the department of job and family services and timely prepare and send to the department a written plan of correction or response to the adverse findings. The county board is liable for any adverse findings that result from an action it takes or fails to take in its implementation of medicaid local administrative authority.
(G)(1) If the department of mental retardation and
developmental disabilities or department of job and family
services determines that a county board's implementation of its
medicaid local administrative authority under this section is
deficient,
the department that makes the determination shall
require that
county board do the following:
(a)(1) If the deficiency affects the health, safety, or
welfare
of an individual with mental retardation or other
developmental
disability, correct the deficiency within
twenty-four hours;
(b)(2) If the deficiency does not affect the health, safety,
or
welfare of an individual with mental retardation or other
developmental disability, receive technical assistance from the
department or submit a plan of correction to the
department that
is acceptable to the department within sixty days
and correct the
deficiency within the time required by the plan of
correction.
(2) If the county board fails to correct a deficiency
within
the time required by division (G)(1) of this section to the
satisfaction of the department, or submit an acceptable plan of
correction within the time required by division (G)(1)(b) of this
section, the department shall issue an order terminating the
county board's medicaid local administrative authority over all or
part of home and community-based services, medicaid managed care
services, habilitation center services, all or part of two of
those services, or all or part of all three of those services.
The
department shall provide a copy of the order to the board of
county commissioners, probate judge, county auditor, and president
and superintendent of the county board. The department shall
specify in the order the medicaid local administrative authority
that the department is terminating, the reason for the
termination, and the county board's option and responsibilities
under this division.
A county board whose medicaid local administrative authority
is terminated may, no later than thirty days after the department
issues the termination order, recommend to the department that
another county board that has not had any of its medicaid local
administrative authority terminated or another entity the
department approves administer the services for which the county
board's medicaid local administrative authority is terminated.
The
department may contract with the other county board or entity
to
administer the services. If the department enters into such a
contract, the county board shall adopt a resolution giving the
other county board or entity full medicaid local administrative
authority over the services that the other county board or entity
is to administer. The other county board or entity shall be known
as the contracting authority.
If the county board does not submit a recommendation to the
department regarding a contracting authority within the required
time or the department rejects the county board's recommendation,
the department shall appoint an administrative receiver to
administer the services for which the county board's medicaid
local administrative authority is terminated. To the extent
necessary for the department to appoint an administrative
authority, the department may utilize employees of the department,
management personnel from another county board, or other
individuals who are not employed by or affiliated with in any
manner a person or government entity that provides home and
community-based services, medicaid case management services, or
habilitation center services pursuant to a contract with any
county board. The administrative receiver shall assume full
administrative responsibility for the county board's services for
which the county board's medicaid local administrative authority
is terminated.
The contracting authority or administrative receiver shall
develop and submit to the department a plan of correction to
remediate the problems that caused the department to issue the
termination order. If, after reviewing the plan, the department
approves it, the contracting authority or administrative receiver
shall implement the plan.
The county board shall transfer control of state and federal
funds it is otherwise eligible to receive for the services for
which the county board's medicaid local administrative authority
is terminated and funds the county board may use under division
(B) of section 5126.056 of the Revised Code to pay the nonfederal
share of the services that the county board is required by
division (A) of that section to pay. The county board shall
transfer control of the funds to the contracting authority or
administrative
receiver administering the services. The amount
the county board
shall transfer shall be the amount necessary for
the contracting
authority or administrative receiver to fulfill
its duties in
administering the services, including its duties to
pay its
personnel for time worked, travel, and related matters.
If
the
county board fails to make the transfer, the department may
withhold the state and federal funds from the county board and
bring a mandamus action against the county board in the court of
common pleas of the county served by the county board or in the
Franklin county court of common pleas. The mandamus action may not
require that the county board transfer any funds other than the
funds the county board is required by division (G)(2) of this
section to transfer.
The contracting authority or administrative receiver has the
right to authorize the payment of bills in the same manner that
the county board may authorize payment of bills under this chapter
and section 319.16 of the Revised Code.
Sec. 5126.056. (A) The department of mental retardation and developmental disabilities shall take action under division (B) of this section against a county board of mental retardation and developmental disabilities if any of the following are the case:
(1) The county board fails to submit to the department all the components of its three-year plan required by section 5126.054 of the Revised Code within the time required by division (B) of that section.
(2) The department disapproves the county board's three-year plan under section 5123.046 of the Revised Code.
(3) The county board fails, as required by division (C) of section 5126.054 of the Revised Code, to update and renew its three-year plan in accordance with a schedule the department develops under that section.
(4) The county board fails to implement its initial or renewed three-year plan approved by the department.
(5) The county board fails to correct a deficiency within the time required by division (G) of section 5126.055 of the Revised Code to the satisfaction of the department.
(6) The county board fails to submit an acceptable plan of correction to the department within the time required by division (G)(2) of section 5126.055 of the Revised Code.
(B) If required by division (A) of this section to take action against a county board, the department shall issue an order terminating the county board's medicaid local administrative authority over all or part of home and community-based services, medicaid case management services, habilitation center services, all or part of two of those services, or all or part of all three of those services. The department shall provide a copy of the order to the board of county commissioners, probate judge, county auditor, and president and superintendent of the county board. The department shall specify in the order the medicaid local administrative authority that the department is terminating, the reason for the termination, and the county board's option and responsibilities under this division.
A county board whose medicaid local administrative authority is terminated may, not later than thirty days after the department issues the termination order, recommend to the department that another county board that has not had any of its medicaid local administrative authority terminated or another entity the department approves administer the services for which the county board's medicaid local administrative authority is terminated. The department may contract with the other county board or entity to administer the services. If the department enters into such a contract, the county board shall adopt a resolution giving the other county board or entity full medicaid local administrative authority over the services that the other county board or entity is to administer. The other county board or entity shall be known as the contracting authority.
If the department rejects the county board's recommendation regarding a contracting authority, the county board may appeal the rejection under section 5123.043 of the Revised Code.
If the county board does not submit a recommendation to the department regarding a contracting authority within the required time or the department rejects the county board's recommendation and the rejection is upheld pursuant to an appeal, if any, under section 5123.043 of the Revised Code, the department shall appoint an administrative receiver to administer the services for which the county board's medicaid local administrative authority is terminated. To the extent necessary for the department to appoint an administrative receiver, the department may utilize employees of the department, management personnel from another county board, or other individuals who are not employed by or affiliated with in any manner a person that provides home and community-based services, medicaid case management services, or habilitation center services pursuant to a contract with any county board. The administrative receiver shall assume full administrative responsibility for the county board's services for which the county board's medicaid local administrative authority is terminated.
The contracting authority or administrative receiver shall develop and submit to the department a plan of correction to remediate the problems that caused the department to issue the termination order. If, after reviewing the plan, the department approves it, the contracting authority or administrative receiver shall implement the plan.
The county board shall transfer control of state and federal funds it is otherwise eligible to receive for the services for which the county board's medicaid local administrative authority is terminated and funds the county board may use under division (B) of section 5126.057 of the Revised Code to pay the nonfederal share of the services that the county board is required by division (A) of that section to pay. The county board shall transfer control of the funds to the contracting authority or administrative receiver administering the services. The amount the county board shall transfer shall be the amount necessary for the contracting authority or administrative receiver to fulfill its duties in administering the services, including its duties to pay its personnel for time worked, travel, and related matters. If the county board fails to make the transfer, the department may withhold the state and federal funds from the county board and bring a mandamus action against the county board in the court of common pleas of the county served by the county board or in the Franklin county court of common pleas. The mandamus action may not require that the county board transfer any funds other than the funds the county board is required by division (B) of this section to transfer.
The contracting authority or administrative receiver has the right to authorize the payment of bills in the same manner that the county board may authorize payment of bills under this chapter and section 319.16 of the Revised Code.
Sec. 5126.056
5126.057. (A) A county board of mental
retardation and
developmental disabilities that has medicaid local
administrative
authority
under division (A) of section 5126.055 of
the Revised
Code for
home and community-based services shall pay
the
nonfederal share of
medicaid expenditures for such services
provided to an individual
with mental retardation or other
developmental disability who the
county board determines under
section 5126.041 of the Revised Code
is eligible for county board
services unless division (C)(2) of section 5123.047 of the Revised
Code requires the department of mental retardation and
developmental disabilities to pay the nonfederal share.
A county board that has medicaid local administrative authority under division (B) of section 5126.055 of the Revised Code for medicaid case management services shall pay the nonfederal share of medicaid expenditures for such services provided to an individual with mental retardation or other developmental disability who the county board determines under section 5126.041 of the Revised Code is eligible for county board services unless division (B)(2) of section 5123.047 of the Revised Code requires the department of mental retardation and developmental disabilities to pay the nonfederal share.
A county board shall pay the nonfederal share of medicaid expenditures for habilitation center services when required to do so by division (D) of section 5111.041 of the Revised Code.
(B) A county board may use the following funds to pay the nonfederal share of the services that the county board is required by division (A) of this section to pay:
(1) To the extent consistent with the levy that generated the taxes, the following taxes:
(a) Taxes levied pursuant to division (L) of section 5705.19 of the Revised Code and section 5705.222 of the Revised Code;
(b) Taxes levied under section 5705.191 of the Revised Code that the board of county commissioners allocates to the county board to pay the nonfederal share of the services.
(2) Funds that the department of mental retardation and developmental disabilities distributes to the county board under sections 5126.11, 5126.12, 5126.15, 5126.18, and 5126.44 of the Revised Code;
(3) Funds that the department allocates to the county board for habilitation center services provided under section 5111.041 of the Revised Code;
(4) Earned federal revenue funds the county board receives for medicaid services the county board provides pursuant to the county board's valid medicaid provider agreement.
(C) If by December 31, 2001, the United States secretary of health and human services approves at least five hundred more slots for home and community-based services for calendar year 2002 than were available for calendar year 2001, each county board shall provide, by the last day of calendar year 2001, assurances to the department of mental retardation and developmental disabilities that the county board will have for calendar year 2002 at least one-third of the value of one-half, effective mill levied in the county the preceding year available to pay the nonfederal share of the services that the county board is required by division (A) of this section to pay.
If by December 31, 2002, the United States secretary approves at least five hundred more slots for home and community-based services for calendar year 2003 than were available for calendar year 2002, each county board shall provide, by the last day of calendar year 2002, assurances to the department that the county board will have for calendar year 2003 at least two-thirds of the value of one-half, effective mill levied in the county the preceding year available to pay the nonfederal share of the services that the county board is required by division (A) of this section to pay.
If by December 31, 2003, the United States secretary approves at least five hundred more slots for home and community-based services for calendar year 2004 than were available for calendar year 2003, each county board shall provide, by the last day of calendar year 2003 and each calendar year thereafter, assurances to the department that the county board will have for calendar year 2004 and each calendar year thereafter at least the value of one-half, effective mill levied in the county the preceding year available to pay the nonfederal share of the services that the county board is required by division (A) of this section to pay.
(D) Each year, each county board shall adopt a resolution specifying the amount of funds it will use in the next year to pay the nonfederal share of the services that the county board is required by division (A) of this section to pay. The amount specified shall be adequate to assure that the services will be available in the county in a manner that conforms to all applicable state and federal laws. A county board shall state in its resolution that the payment of the nonfederal share represents an ongoing financial commitment of the county board. A county board shall adopt the resolution in time for the county auditor to make the determination required by division (E) of this section.
(E) Each year, a county auditor shall determine whether the amount of funds a county board specifies in the resolution it adopts under division (D) of this section will be available in the following year for the county board to pay the nonfederal share of the services that the county board is required by division (A) of this section to pay. The county auditor shall make the determination not later than the last day of the year before the year in which the funds are to be used.
Sec. 5126.06. (A) Except as provided in division (B) of
this section
and section
5126.035
5126.036 of the Revised Code,
any person
who has a complaint involving any of the
programs,
services,
policies, or administrative practices of a
county board
of mental
retardation and developmental disabilities
or any of the
entities
under contract with the county board, may
file a
complaint with
the board. Prior to commencing a civil
action
regarding the
complaint, a person shall attempt to have
the
complaint resolved
through the administrative resolution
process
established in the
rules adopted under section 5123.043
of the
Revised Code. After
exhausting the administrative
resolution
process, the person may
commence a civil action if the
complaint
is not settled to the
person's satisfaction.
(B) An employee of a county board may not file under this section a complaint related to the terms and conditions of employment of the employee.
Sec. 5126.14. The entity responsible for the habilitation
management included in adult day habilitation services, the
program management included in,
residential services, and the
program management included in supported living shall provide
administrative oversight by doing all of the following:
(A) Having available supervisory personnel to monitor and ensure implementation of all interventions in accordance with every individual service plan implemented by the staff who work with the individuals receiving the services;
(B) Providing appropriate training and technical assistance for all staff who work with the individuals receiving services;
(C) Communicating with service and support administration staff for the purpose of coordinating activities to ensure that services are provided to individuals in accordance with individual service plans and intended outcomes;
(D) Monitoring for
unusual and major unusual incidents and
cases of
abuse, neglect,
or exploitation, or misappropriation of
funds involving the individual under the
care of staff who are
providing the services; taking immediate
actions as necessary to
maintain the health, safety, and welfare
of the individuals
receiving the services; and providing notice of
unusual and
major
unusual incidents and suspected cases of abuse, neglect,
or
exploitation, or misappropriation of funds to the
investigative
agent for the county board of
mental retardation and developmental
disabilities;
(E) Performing other administrative duties as required by state or federal law or by the county board of mental retardation and developmental disabilities through contracts with providers.
Sec. 5126.15. (A) A county board of mental retardation
and
developmental disabilities shall provide service and support
administration to each individual
three years of age or older who
is
eligible for
other services of the board
service
and support
administration if the
individual requests, or a person on the
individual's behalf
requests, service and support administration.
A board shall provide service and
support administration to each
individual receiving home and
community-based services. A board
may provide, in accordance
with
the service coordination
requirements of 34 C.F.R. 303.23,
service
and support
administration to an individual under three
years of
age eligible
for early intervention services under 34
C.F.R. part
303. A board
may provide
service and support
administration to an
individual
who is not
eligible for other
services of the board.
Service and
support
administration shall
be provided in accordance
with rules
adopted
under section 5126.08
of the Revised Code.
A board may provide service and support administration by directly employing service and support administrators or by contracting with entities for the performance of service and support administration. Individuals employed or under contract as service and support administrators shall not be in the same collective bargaining unit as employees who perform duties that are not administrative.
Individuals employed by a board as service and support administrators shall not be assigned responsibilities for implementing other services for individuals and shall not be employed by or serve in a decision-making or policy-making capacity for any other entity that provides programs or services to individuals with mental retardation or developmental disabilities. An individual employed as a conditional status service and support administrator shall perform the duties of service and support administration only under the supervision of a management employee who is a service and support administration supervisor or a professional employee who is a service and support administrator.
(B) The individuals employed by or under contract with a board to provide service and support administration shall do all of the following:
(1) Establish an individual's eligibility for the services of the county board of mental retardation and developmental disabilities;
(2) Assess individual needs for services;
(3) Develop individual service plans with the active participation of the individual to be served, other persons selected by the individual, and, when applicable, the provider selected by the individual, and recommend the plans for approval by the department of mental retardation and developmental disabilities when services included in the plans are funded through medicaid;
(4) Establish budgets for services based on the individual's assessed needs and preferred ways of meeting those needs;
(5) Assist individuals in making selections from among the providers they have chosen;
(6) Ensure that services are effectively coordinated and provided by appropriate providers;
(7) Establish and implement an ongoing system of monitoring the implementation of individual service plans to achieve consistent implementation and the desired outcomes for the individual;
(8) Perform quality assurance reviews as a distinct function of service and support administration;
(9) Incorporate the results of quality assurance reviews and identified trends and patterns of unusual incidents and major unusual incidents into amendments of an individual's service plan for the purpose of improving and enhancing the quality and appropriateness of services rendered to the individual;
(10) Ensure that each individual receiving services has a designated person who is responsible on a continuing basis for providing the individual with representation, advocacy, advice, and assistance related to the day-to-day coordination of services in accordance with the individual's service plan. The service and support administrator shall give the individual receiving services an opportunity to designate the person to provide daily representation. If the individual declines to make a designation, the administrator shall make the designation. In either case, the individual receiving services may change at any time the person designated to provide daily representation.
(C) Subject to available funds, the department of mental retardation and developmental disabilities shall pay a county board an annual subsidy for service and support administration. The amount of the subsidy shall be equal to the greater of twenty thousand dollars or two hundred dollars times the board's certified average daily membership. The payments shall be made in semiannual installments, which shall be made no later than the thirty-first day of August and the thirty-first day of January. Funds received shall be used solely for service and support administration.
Sec. 5126.17. (A)(1)
Annually, on
On the request of the
director of mental
retardation and developmental disabilities, the
tax commissioner
shall provide to the department of mental
retardation and
developmental disabilities information specifying
each county's
taxable value.
(2) On request of the director, each county auditor shall submit a certified report to the department specifying the county's taxes and the aggregate rate of tax authorized to be levied by the board of county commissioners pursuant to division (L) of section 5705.19 and section 5705.222 of the Revised Code or the aggregate rate of tax authorized pursuant to that division and that section and certified to the county auditor under section 319.30 of the Revised Code. Tax information submitted by the county auditor shall be obtained from the most recent tax year for which the information is available.
(3) The director may request any other tax information necessary for purposes of sections 5126.16 to 5126.18 of the Revised Code.
(B) Using the information obtained under this section and
each board's
enrollment, the
department shall
annually determine
the
hypothetical statewide
average revenue per enrollee and, for
each
county board, the
hypothetical local revenue per enrollee.
This
division applies
only in those years in which the director
determines that the
department will implement section 5126.18 of
the Revised Code.
Sec. 5126.18. (A) The department of mental retardation and developmental disabilities shall pay to each county board of mental retardation and developmental disabilities whose hypothetical local revenue per enrollee is less than the hypothetical statewide average revenue per enrollee the amount computed under division (B) of this section. Payments shall be made on or before the thirtieth day of September.
(B) Except as provided in division (C) of this section, the amount to be paid to a county board shall be equal to the following:
(1) If the county board's effective tax rate is equal to or greater than one mill, the product obtained by multiplying the following two quantities:
(a) The amount by which the hypothetical statewide average revenue per enrollee exceeds the county board's hypothetical local revenue per enrollee;
(b) The county board's infant and adult enrollment.
(2) If the county board's effective tax rate is less than one mill, the product obtained by multiplying the following three quantities:
(a) The amount by which the hypothetical statewide average revenue per enrollee exceeds the county board's hypothetical local revenue per enrollee;
(b) The county board's infant and adult enrollment;
(c) The quotient obtained by dividing the county board's effective tax rate by one mill.
(C)(1) For each individual who is enrolled in active treatment under the community alternative funding system as defined in section 5126.12 of the Revised Code, the department may reduce the portion of the payment made under this section for that individual by fifty per cent or less.
(2) If, in any year, an appropriation by the general assembly to the department for purposes of this section is less than the total amount required to make, in full, the payments as determined under and authorized by this section, the department shall pay each county board the same percentage of the board's payment as determined under this section without regard to this division that the amount of the appropriation available for purposes of this section is of the total amount of payments as determined under this section without regard to this division.
(3) Payments made to a county board pursuant to this section shall not exceed thirty per cent of the payments made to that board pursuant to section 5126.12 of the Revised Code.
(D) Payments made under this section are supplemental to
all
other state or federal funds for which county boards are
eligible
and shall be made from funds appropriated for purposes
of this
section.
A county board shall use the payments
solely
to pay
the nonfederal share of
medicaid expenditures that division (A) of
section
5126.056
5126.057 of the
Revised Code requires the county
board to
pay.
(E) Each county board that receives a payment under this section shall, for each year it receives a payment, certify to the department that it will make a good faith effort to obtain revenues, including federal funds, for services to individuals included in its infant and adult enrollment.
Sec. 5126.19. (A) The director of mental retardation and
developmental disabilities may grant temporary funding from the
community mental retardation and developmental disabilities trust
fund
based on allocations to
a county
board
boards of mental
retardation and developmental
disabilities.
With the consent of
the county board, the
The director
may distribute all or part of
the funding directly to
a county board, the persons
who provide
the services for which the funding is granted, or persons with
mental retardation or developmental disabilities who are to
receive those services.
(B) Funding granted under division (A) of this section shall be granted according to the availability of moneys in the fund and priorities established by the director. Funding may be granted for any of the following purposes:
(1) Behavioral or short-term interventions for persons with mental retardation or developmental disabilities that assist them in remaining in the community by preventing institutionalization;
(2) Emergency respite care services, as defined in section 5126.11 of the Revised Code;
(3) Family support services provided under section 5126.11 of the Revised Code;
(4) Supported living, as defined in section 5126.01 of the Revised Code;
(5) Staff training for county board employees, employees of providers of residential services as defined in section 5126.01 of the Revised Code, and other personnel under contract with a county board, to provide the staff with necessary training in serving mentally retarded or developmentally disabled persons in the community;
(6) Short-term provision of early childhood services provided under section 5126.05, adult services provided under sections 5126.05 and 5126.051, and service and support administration provided under section 5126.15 of the Revised Code, when local moneys are insufficient to meet the need for such services due to the successive failure within a two-year period of three or more proposed levies for the services;
(7) Contracts with providers of residential services to maintain persons with mental retardation and developmental disabilities in their programs and avoid institutionalization.
(C) If the trust fund contains more than ten million
dollars
on the first day of July the director shall use one
million
dollars for payments under section 5126.12 of the Revised
Code,
one million dollars for payments under section 5126.18 of
the
Revised Code, and two million dollars for payments under
section
5126.44 of the Revised Code. Distributions of funds
under this
division shall be made prior to August 31 of the state
fiscal year
in which the funds are available. The funds shall be
distributed
allocated
to a county board in an amount equal to the same
percentage of the
total amount
distributed for the services that
allocated to
the county board
received in the immediately
preceding state
fiscal year.
(D) In addition to making grants under division (A) of this section, the director may use money available in the trust fund for the same purposes that rules adopted under section 5123.0413 of the Revised Code provide for money in the state MR/DD risk fund and the state insurance against MR/DD risk fund, both created under that section, to be used.
Sec. 5126.221. Each county board of mental retardation and developmental disabilities shall employ at least one investigative agent or contract with a person or government entity, including another county board of mental retardation and developmental disabilities or a regional council established under section 5126.13 of the Revised Code, for the services of an investigative agent. Neither a county board nor a person or government entity with which a county board contracts for the services of an investigative agent shall assign any duties to an investigative agent other than conducting investigations under section 5126.313 of the Revised Code.
All investigative agents shall be trained in civil and
criminal investigatory practices
and. The person responsible
for
supervising the work of the investigative agents shall report
directly to a county
board's superintendent
regarding the
investigative agents.
No
No investigative agent shall do anything that interferes with the investigative agent's objectivity in conducting investigations under section 5126.313 of the Revised Code.
Sec. 5126.357. (A) As used in this section:
(1)
"In-home care" means the supportive services provided
within
the home of an individual who receives funding for the
services as a county
board client, including any client who
receives
residential services funded through
home
or
and
community-based services,
family support services provided under
section 5126.11 of the
Revised Code, or supported living provided
in accordance with sections
5126.41 to 5126.47 of the Revised
Code.
"In-home care" includes care that is provided outside a
client's
home in places incidental to the home, and while
traveling to places
incidental to the
home, except that
"in-home
care" does not include care provided
in the
facilities of a county
board of mental retardation and
developmental disabilities or care
provided in schools.
(2) "Parent" means either parent of a child, including an adoptive parent but not a foster parent.
(3) "Unlicensed in-home care worker" means an individual who provides in-home care but is not a health care professional. A county board worker may be an unlicensed in-home care worker.
(4) "Family member" means a parent, sibling, spouse, son, daughter, grandparent, aunt, uncle, cousin, or guardian of the individual with mental retardation or a developmental disability if the individual with mental retardation or developmental disabilities lives with the person and is dependent on the person to the extent that, if the supports were withdrawn, another living arrangement would have to be found.
(B) Except as provided in division (D) of this section, a family member of an individual with mental retardation or a developmental disability may authorize an unlicensed in-home care worker to give or apply prescribed medication or perform other health care tasks as part of the in-home care provided to the individual, if the family member is the primary supervisor of the care and the unlicensed in-home care worker has been selected by the family member and is under the direct supervision of the family member. Sections 4723.62 and 5126.351 to 5126.356 of the Revised Code do not apply to the in-home care authorized by a family member under this section. Instead, a family member shall obtain a prescription, if applicable, and written instructions from a health care professional for the care to be provided to the individual. The family member shall authorize the unlicensed in-home care worker to provide the care by preparing a written document granting the authority. The family member shall provide the unlicensed in-home care worker with appropriate training and written instructions in accordance with the instructions obtained from the health care professional.
(C) A family member who authorizes an unlicensed in-home care worker to give or apply prescribed medication or perform other health care tasks retains full responsibility for the health and safety of the individual receiving the care and for ensuring that the worker provides the care appropriately and safely. No entity that funds or monitors the provision of in-home care may be held liable for the results of the care provided under this section by an unlicensed in-home care worker, including such entities as the county board of mental retardation and developmental disabilities, any other entity that employs an unlicensed in-home care worker, and the department of mental retardation and developmental disabilities.
An unlicensed in-home care worker who is authorized under this section by a family member to provide care to an individual may not be held liable for any injury caused in providing the care, unless the worker provides the care in a manner that is not in accordance with the training and instructions received or the worker acts in a manner that constitutes wanton or reckless misconduct.
(D) A county board of mental retardation and developmental disabilities may evaluate the authority granted by a family member under this section to an unlicensed in-home care worker at any time it considers necessary and shall evaluate the authority on receipt of a complaint. If the board determines that a family member has acted in a manner that is inappropriate for the health and safety of the individual receiving the services, the authorization granted by the family member to an unlicensed in-home care worker is void, and the family member may not authorize other unlicensed in-home care workers to provide the care. In making such a determination, the board shall use appropriately licensed health care professionals and shall provide the family member an opportunity to file a complaint under section 5126.06 of the Revised Code.
Sec. 5505.01. As used in this chapter:
(A) "Employee" means any qualified employee in the uniform division of the state highway patrol, any qualified employee in the radio division hired prior to November 2, 1989, and any state highway patrol cadet attending training school pursuant to section 5503.05 of the Revised Code whose attendance at the school begins on or after June 30, 1991. "Employee" includes the superintendent of the state highway patrol. In all cases of doubt, the state highway patrol retirement board shall determine whether any person is an employee as defined in this division, and the decision of the board is final.
(B) "Prior service" means all service rendered as an employee of the state highway patrol prior to September 5, 1941, to the extent credited by the board, provided that in no case shall prior service include service rendered prior to November 15, 1933.
(C) "Total service" means all service rendered by an employee to the extent credited by the board. Total service includes all of the following:
(1) Contributing service rendered by the employee since last becoming a member of the state highway patrol retirement system;
(2) All prior service credit;
(3) Restored service credit as provided in this chapter;
(4) Military service credit purchased under division (D) of section 5505.16 or section 5505.25 of the Revised Code;
(5) Credit granted under division (C) of section 5505.17 or section 5505.201, 5505.40, or 5505.402 of the Revised Code;
(6) Credit for any period, not to exceed three years, during which the member was out of service and receiving benefits under Chapters 4121. and 4123. of the Revised Code.
(D) "Beneficiary" means any person, except a retirant, who is in receipt of a pension or other benefit payable from funds of the retirement system.
(E) "Regular interest" means interest compounded at rates designated from time to time by the retirement board.
(F) "Plan" means the provisions of this chapter.
(G) "Retirement system" or "system" means the state highway patrol retirement system created and established in the plan.
(H) "Contributing service" means all service rendered by a member since September 4, 1941, for which deductions were made from the member's salary under the plan.
(I) "Retirement board" or "board" means the state highway patrol retirement board provided for in the plan.
(J) Except as provided in section 5505.18 of the Revised Code, "member" means any employee included in the membership of the retirement system, whether or not rendering contributing service.
(K) "Retirant" means any member who retires with a pension payable from the retirement system.
(L) "Accumulated contributions" means the sum of all amounts deducted from the salary of a member and credited to the member's individual account in the employees' savings fund.
(M)(1) Except as provided in division (M)(2) of this section, "final average salary" means the average of the highest salary paid a member during any three consecutive or nonconsecutive years.
If a member has less than three years of contributing service, the member's final average salary shall be the average of the annual rates of salary paid to the member during the member's total years of contributing service.
(2) If a member is credited with service under division (C)(6) of this section or division (D) of section 5505.16 of the Revised Code, the member's final average salary shall be the average of the highest salary that was paid to the member or would have been paid to the member, had the member been rendering contributing service, during any three consecutive or nonconsecutive years. If that member has less than three years of total service, the member's final average salary shall be the average of the annual rates of salary that were paid to the member or would have been paid to the member during the member's years of total service.
(N) "Pension" means an annual amount payable by the retirement system throughout the life of a person or as otherwise provided in the plan. All pensions shall be paid in equal monthly installments.
(O) "Pension reserve" means the present value of any pension, or benefit in lieu of any pension, computed upon the basis of mortality and other tables of experience and interest the board shall from time to time adopt.
(P) "Deferred pension" means a pension for which an eligible member of the system has made application and which is payable as provided in division (A) or (B) of section 5505.16 of the Revised Code.
(Q) "Retirement" means termination as an employee of the state highway patrol, with application having been made to the system for a pension or a deferred pension.
(R) "Fiduciary" means any of the following:
(1) A person who exercises any discretionary authority or control with respect to the management of the system, or with respect to the management or disposition of its assets;
(2) A person who renders investment advice for a fee, direct or indirect, with respect to money or property of the system;
(3) A person who has any discretionary authority or responsibility in the administration of the system.
(S)(1) Except as otherwise provided in this division, "salary" means all compensation, wages, and other earnings paid to a member by reason of employment but without regard to whether any of the compensation, wages, or other earnings are treated as deferred income for federal income tax purposes. Salary includes all of the following:
(a) Payments for shift differential, hazard duty, professional achievement, and longevity;
(b) Payments for occupational injury leave, personal leave, sick leave, bereavement leave, administrative leave, and vacation leave used by the member;
(c) Payments made under a disability leave program sponsored by the state for which the state is required by section 5505.151 of the Revised Code to make periodic employer and employee contributions to the retirement system.
(2) "Salary" does not include any of the following:
(a) Payments resulting from the conversion of accrued but unused sick leave, personal leave, compensatory time, and vacation leave;
(b) Payments made by the state to provide life insurance, sickness, accident, endowment, health, medical, hospital, dental, or surgical coverage, or other insurance for the member or the member's family, or amounts paid by the state to the member in lieu of providing that insurance;
(c) Payments for overtime work;
(d) Incidental benefits, including lodging, food, laundry, parking, or services furnished by the state, use of property or equipment of the state, and reimbursement for job-related expenses authorized by the state including moving and travel expenses and expenses related to professional development;
(e) Payments made to or on behalf of a member that are in excess of the annual compensation that may be taken into account by the retirement system under division (a)(17) of section 401 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 401 (a)(17), as amended;
(f) Payments made under division (B), (C), or
(E) of
section
5923.05 of the Revised Code, Section 4 of Substitute
Senate
Bill
No. 3 of the 119th general assembly,
or Section 3 of
Amended
Substitute Senate
Bill
No.
173
164 of the 124th general assembly,
or Amended Substitute House Bill No. 405 of the 124th general
assembly.
(3) The retirement board shall determine by rule whether any compensation, wages, or earnings not enumerated in this division are salary, and its decision shall be final.
(T) "Actuary" means an individual who satisfies all of the following requirements:
(1) Is a member of the American academy of actuaries;
(2) Is an associate or fellow of the society of actuaries;
(3) Has a minimum of five years' experience in providing actuarial services to public retirement plans.
Sec. 5705.44. When contracts or leases run beyond the termination of the fiscal year in which they are made, the fiscal officer of the taxing authority shall make a certification for the amount required to meet the obligation of such contract or lease maturing in such fiscal year. The amount of the obligation under such contract or lease remaining unfulfilled at the end of a fiscal year, and which will become payable during the next fiscal year, shall be included in the annual appropriation measure for the next year as a fixed charge.
The certificate required by section 5705.41 of the Revised
Code as to money in
the treasury shall not be required for
contracts on which payments are to be
made from the earnings of a
publicly operated water works or public utility,
but in the case
of any such contract made without such certification, no
payment
shall be made on account thereof, and no claim or demand thereon
shall
be recoverable, except out of such earnings.
That
certificate also shall not be required if requiring the
certificate makes it impossible for a county board of mental
retardation and developmental disabilities to pay the nonfederal
share of medicaid expenditures that the county board is required
by division (A) of section
5126.056
5126.057 of the Revised Code
to pay.
Sec. 5709.12. (A) As used in this section, "independent living facilities" means any residential housing facilities and related property that are not a nursing home, residential care facility, or adult care facility as defined in division (A) of section 5701.13 of the Revised Code.
(B) Lands, houses, and other buildings belonging to a county, township, or municipal corporation and used exclusively for the accommodation or support of the poor, or leased to the state or any political subdivision for public purposes shall be exempt from taxation. Real and tangible personal property belonging to institutions that is used exclusively for charitable purposes shall be exempt from taxation, including real property belonging to an institution that is a nonprofit corporation that receives a grant under the Thomas Alva Edison program authorized by division (C) of section 122.33 of the Revised Code at any time during the tax year and being held for leasing or resale to others. If, at any time during a tax year for which such property is exempted from taxation, the corporation ceases to quality for such a grant, the director of development shall notify the tax commissioner, and the tax commissioner shall cause the property to be restored to the tax list beginning with the following tax year. All property owned and used by a nonprofit organization exclusively for a home for the aged, as defined in section 5701.13 of the Revised Code, also shall be exempt from taxation.
(C) If a home for the aged is operated in conjunction with or at the same site as independent living facilities, the exemption granted in division (B) of this section shall include kitchen, dining room, clinic, entry ways, maintenance and storage areas, and land necessary for access commonly used by both residents of the home for the aged and residents of the independent living facilities. Other facilities commonly used by both residents of the home for the aged and residents of independent living units shall be exempt from taxation only if the other facilities are used primarily by the residents of the home for the aged. Vacant land currently unused by the home, and independent living facilities and the lands connected with them are not exempt from taxation. Except as provided in division (A) of section 5709.121 of the Revised Code, property of a home leased for nonresidential purposes is not exempt from taxation.
(D)(1) A private corporation established under federal law, defined in 36 U.S.C. 1101, Pub. L. No. 102-199, 105 Stat. 1629, as amended, the objects of which include encouraging the advancement of science generally, or of a particular branch of science, the promotion of scientific research, the improvement of the qualifications and usefulness of scientists, or the increase and diffusion of scientific knowledge is conclusively presumed to be a charitable or educational institution. A private corporation established as a nonprofit corporation under the laws of a state, that is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C.A. 1, as amended, and has as its principal purpose one or more of the foregoing objects, also is conclusively presumed to be a charitable or educational institution.
The fact that an organization described in this division operates in a manner that results in an excess of revenues over expenses shall not be used to deny the exemption granted by this section, provided such excess is used, or is held for use, for exempt purposes or to establish a reserve against future contingencies; and, provided further, that such excess may not be distributed to individual persons or to entities that would not be entitled to the tax exemptions provided by this chapter. Nor shall the fact that any scientific information diffused by the organization is of particular interest or benefit to any of its individual members be used to deny the exemption granted by this section, provided that such scientific information is available to the public for purchase or otherwise.
(2) Division (D)(2) of this section does not apply to real property exempted from taxation under this section and division (C) of section 5709.121 of the Revised Code and belonging to a nonprofit corporation described in division (D)(1) of this section that has received a grant under the Thomas Alva Edison grant program authorized by division (C) of section 122.33 of the Revised Code during any of the tax years the property was exempted from taxation.
When a private corporation
as described in
this division
(D)(1) of this section
sells all or any portion of a tract, lot,
or parcel of real
estate that has been exempt from taxation under
this section and
section 5709.121 of the Revised Code, the portion
sold shall be
restored to the tax list for the year following the
year of the
sale and a charge shall be levied against the sold
property in an
amount equal to the tax savings on such property
during the four
tax years preceding the year the property is
placed on the tax
list. The tax savings equals the amount of the
additional taxes
that would have been levied if such property had
not been exempt
from taxation.
The charge constitutes a lien of the state upon such property as of the first day of January of the tax year in which the charge is levied and continues until discharged as provided by law. The charge may also be remitted for all or any portion of such property that the tax commissioner determines is entitled to exemption from real property taxation for the year such property is restored to the tax list under any provision of the Revised Code, other than sections 725.02, 1728.10, 3735.67, 5709.40, 5709.41, 5709.62, 5709.63, 5709.71, 5709.73, 5709.78, and 5709.84, upon an application for exemption covering the year such property is restored to the tax list filed under section 5715.27 of the Revised Code.
(E) Real property held by an organization organized and operated exclusively for charitable purposes as described under section 501(c)(3) of the Internal Revenue Code and exempt from federal taxation under section 501(a) of the Internal Revenue Code, 26 U.S.C.A. 501(a) and (c)(3), as amended, for the purpose of constructing or rehabilitating residences for eventual transfer to qualified low-income families through sale, lease, or land installment contract, shall be exempt from taxation.
The exemption shall commence on the day title to the property is transferred to the organization and shall continue to the end of the tax year in which the organization transfers title to the property to a qualified low-income family. In no case shall the exemption extend beyond the second succeeding tax year following the year in which the title was transferred to the organization. If the title is transferred to the organization and from the organization to a qualified low-income family in the same tax year, the exemption shall continue to the end of that tax year. The proportionate amount of taxes that are a lien but not yet determined, assessed, and levied for the tax year in which title is transferred to the organization shall be remitted by the county auditor for each day of the year that title is held by the organization.
Upon transferring the title to another person, the organization shall file with the county auditor an affidavit affirming that the title was transferred to a qualified low-income family or that the title was not transferred to a qualified low-income family, as the case may be; if the title was transferred to a qualified low-income family, the affidavit shall identify the transferee by name. If the organization transfers title to the property to anyone other than a qualified low-income family, the exemption, if it has not previously expired, shall terminate, and the property shall be restored to the tax list for the year following the year of the transfer and a charge shall be levied against the property in an amount equal to the amount of additional taxes that would have been levied if such property had not been exempt from taxation. The charge constitutes a lien of the state upon such property as of the first day of January of the tax year in which the charge is levied and continues until discharged as provided by law.
The application for exemption shall be filed as otherwise required under section 5715.27 of the Revised Code, except that the organization holding the property shall file with its application documentation substantiating its status as an organization organized and operated exclusively for charitable purposes under section 501(c)(3) of the Internal Revenue Code and its qualification for exemption from federal taxation under section 501(a) of the Internal Revenue Code, and affirming its intention to construct or rehabilitate the property for the eventual transfer to qualified low-income families.
As used in this division, "qualified low-income family" means a family whose income does not exceed two hundred per cent of the official federal poverty guidelines as revised annually in accordance with section 673(2) of the "Omnibus Budget Reconciliation Act of 1981," 95 Stat. 511, 42 U.S.C.A. 9902, as amended, for a family size equal to the size of the family whose income is being determined.
Sec. 5709.121. Real property and tangible personal property belonging to a charitable or educational institution or to the state or a political subdivision, shall be considered as used exclusively for charitable or public purposes by such institution, the state, or political subdivision, if it meets one of the following requirements:
(A) It is used by such institution, the state, or political subdivision, or by one or more other such institutions, the state, or political subdivisions under a lease, sublease, or other contractual arrangement:
(1) As a community or area center in which presentations in music, dramatics, the arts, and related fields are made in order to foster public interest and education therein;
(2) For other charitable, educational, or public purposes;
(B) It is made available under the direction or control of
such institution, the state, or political subdivision for use in
furtherance of or incidental to its charitable,
edcuational
educational, or
public purposes and not with the view to profit.
(C) It is used by an organization described in division (D) of section 5709.12 of the Revised Code. If the organization is a corporation that receives a grant under the Thomas Alva Edison grant program authorized by division (C) of section 122.33 of the Revised Code at any time during the tax year, "used," for the purposes of this division, includes holding property for lease or resale to others.
Sec. 5709.17. (A) Real estate held or occupied by an association or corporation, organized or incorporated under the laws of this state relative to soldiers' memorial associations, monumental building associations, or cemetery associations or corporations, which in the opinion of the trustees, directors, or managers thereof is necessary and proper to carry out the object intended for such association or corporation, shall be exempt from taxation.
(B) Real estate and tangible personal property held or occupied by a war veterans' organization, which is organized exclusively for charitable purposes and incorporated under the laws of this state or the United States, except real estate held by such organization for the production of rental income, shall be exempt from taxation.
(C) Tangible personal property held by a corporation
chartered under 112 Stat. 1335, 36 U.S.C.A. 40701, described in
section 501(c)(3) of the Internal Revenue Code, and exempt from
taxation under section 501(a) of the Internal Revenue Code shall
be exempt from taxation if it is
surplus property
obtained as
described in 112 Stat.
1340
1335-1341, 36 U.S.C.A.
40730
Chapter
407.
Sec. 5709.40. (A) As used in this section;:
(1) "Blighted area" and "impacted city" have the same meanings as in section 1728.01 of the Revised Code.
(2) "Business day" means a day of the week excluding Saturday, Sunday, and a legal holiday as defined under section 1.14 of the Revised Code.
(3) "Housing renovation" means a project carried out for residential purposes.
(2)(4)
"Improvement" means
the increase in the assessed
value
of
any
a parcel of real
property that would first appear on
the
tax list and
duplicate of real and public utility property
subsequent to
after the effective
date of an ordinance adopted
under this section were it not for the
exemption
specified
granted
by that ordinance. "Improvement" does not include a
public
infrastructure improvement.
(5) "Incentive district" means an area not more than three hundred acres in size enclosed by a continuous boundary and having one or more of the following distress characteristics:
(a) At least fifty-one per cent of the residents of the district have incomes of less than eighty per cent of the median income of residents of the political subdivision in which the district is located, as determined in the same manner specified under section 119(b) of the "Housing and Community Development Act of 1974," 88 Stat. 633, 42 U.S.C. 5318, as amended;
(b) The average rate of unemployment in the district during the most recent twelve-month period for which data are available is equal to at least one hundred fifty per cent of the average rate of unemployment for this state for the same period.
(c) At least twenty per cent of the people residing in the district live at or below the poverty level as defined in the federal Housing and Community Development Act of 1974, 42 U.S.C. 5301, as amended, and regulations adopted pursuant to that act.
(d) The district is a blighted area.
(e) The district is in a situational distress area as designated by the director of development under division (F) of section 122.23 of the Revised Code.
(f) As certified by the engineer for the political subdivision, the public infrastructure serving the district is inadequate to meet the development needs of the district as evidenced by a written economic development plan or urban renewal plan for the district that has been adopted by the legislative authority of the subdivision.
(g) The district is comprised entirely of unimproved land that is located in a distressed area as defined in section 122.23 of the Revised Code.
(6) "Project" means development activities undertaken on one or more parcels, including, but not limited to, construction, expansion, and alteration of buildings or structures, demolition, remediation, and site development, and any building or structure that results from those activities.
(7) "Public infrastructure improvement" includes, but is not limited to, public roads and highways; water and sewer lines; environmental remediation; land acquisition, including acquisition in aid of industry, commerce, distribution, or research; demolition, including demolition on private property when determined to be necessary for economic development purposes; stormwater and flood remediation projects, including such projects on private property when determined to be necessary for public health, safety, and welfare; the provision of gas, electric, and communications service facilities; and the enhancement of public waterways through improvements that allow for greater public access.
(B) The legislative authority of a municipal
corporation, by
ordinance, may declare improvements to
a parcel
certain parcels of
real property
located in the municipal corporation to be a
public
purpose.
Improvements with respect to a parcel that is used or to be used for residential
purposes
may be
declared a public purpose under this
section
division only
if
the parcel is
located in a blighted area of an impacted city
as those terms are
defined in section 1728.01 of the Revised
Code.
Except as
otherwise provided in division
(B)(1),
(2), or (3)(D) of
this
section, not more than seventy-five per cent of an
improvement
thus declared to be a public purpose may be exempted
from real
property taxation; the percentage exempted shall not,
except as
otherwise provided in
that division
(B)(1), (2), or
(3)
of this
section, exceed the
estimated percentage of the
incremental demand
placed on the
public
infrastructure
improvements that is directly attributable to
the exempted
improvement. The ordinance shall specify the
percentage of the
improvement to be exempted from taxation.
An ordinance adopted or amended under this division shall designate the specific public infrastructure improvements made, to be made, or in the process of being made by the municipal corporation that directly benefit, or that once made will directly benefit, the parcels for which improvements are declared to be a public purpose. For the purposes of this division, a public infrastructure improvement directly benefits such a parcel only if a project on the parcel places direct, additional demand on the public infrastructure improvement or, if the public infrastructure improvement has not yet been completed, will place direct, additional demand on the public infrastructure improvement once it is completed. The service payments provided for in section 5709.42 of the Revised Code shall be used to finance the public infrastructure improvements designated in the ordinance or for the purpose described in division (D)(1) of this section.
(C) The legislative authority of a municipal corporation may adopt an ordinance creating an incentive district and declaring improvements to parcels within the district to be a public purpose and exempt from taxation as provided in this section. The ordinance shall delineate the boundary of the district and specifically identify each parcel within the district. A district may not include any parcel that is or has been exempted from taxation under division (B) of this section or that is or has been within another district created under this division. An ordinance may create more than one such district, and more than one ordinance may be adopted under this division.
An ordinance under this division shall specify the life of the district and the percentage of the improvements to be exempted and shall designate the public infrastructure improvements made or to be made that benefit or serve parcels in the district. The service payments provided for in section 5709.42 of the Revised Code shall be used to finance the designated public infrastructure improvements or for the purpose described in division (D)(1) of this section.
An ordinance adopted under this division may authorize the use of service payments provided for in section 5709.42 of the Revised Code for the purpose of housing renovations within the district, provided that the ordinance also designates public infrastructure improvements that benefit or serve the district, and that a project within the district places real property in use for commercial or industrial purposes. Service payments may be used to finance or support loans, deferred loans, and grants to persons for the purpose of housing renovations within the district. The ordinance shall designate the parcels within the district that are eligible for housing renovation. The ordinance shall state separately the amounts or the percentages of the expected aggregate service payments that are designated for each public infrastructure improvement and for the general purpose of housing renovations.
Except with the approval of the board of education of each city, local, or exempted village school district within the territory of which the district is or will be located, the life of a district shall not exceed ten years, and the percentage of improvements to be exempted shall not exceed seventy-five per cent. With such approval, the life of a district may be not more than thirty years, and the percentage of improvements to be exempted may be not more than one hundred per cent.
Approval of a board of education shall be obtained in the manner provided in division (D) of this section for exemptions under division (B) of this section, except that the notice to the board of education shall delineate the boundaries of the district, specifically identify each parcel within the district, identify each anticipated improvement in the district, provide an estimate of the true value in money of each such improvement, specify the life of the district and the percentage of improvements that would be exempted, and indicate the date on which the legislative authority intends to adopt the ordinance.
A municipal corporation shall not adopt an ordinance under this division after June 30, 2007.
(D)(1) If the ordinance declaring
improvements to a
parcel
to be a public purpose
or creating an incentive district specifies
that
payments in lieu of
taxes
provided for in section 5709.42 of
the Revised Code
shall be
paid
to the city, local, or exempted
village school district in
which
the parcel
is located in the
amount of the taxes that would
have
been payable to the
school
district if the improvements had
not
been exempted from taxation,
the
percentage of the improvement
that may be exempted from
taxation may exceed
seventy-five per
cent, and the exemption may
be granted for up to thirty
years,
without the
approval of the
board of education as otherwise
required under division
(B)(D)(2)
of this section.
(2) Improvements
with respect to a parcel may be exempted
from taxation
under division (B) of this section for up to
ten
years or, with the
approval under this paragraph of the board
of
education of the
city, local, or exempted village school
district
within
the
territory of which the
improvements are or
will be
parcel is
located, for up to thirty years. The percentage of the
improvement exempted from taxation may, with such approval,
exceed
seventy-five per cent, but shall not exceed one hundred
per cent.
Not later than forty-five business days prior
to
adopting
an
ordinance under this section
declaring improvements to
be a public
purpose, the legislative authority shall
deliver to
the board of
education a notice stating its intent to
declare
improvements to
be a public purpose under this section
adopt an ordinance making
that declaration. The
notice shall
describe
identify the parcel
and the
improvements parcels for which improvements are to be exempted from taxation, provide an
estimate of the true value in
money of the improvements, specify
the period for
which the
improvements would be exempted from
taxation and the percentage of
the improvement that would be
exempted, and indicate
the date on
which the legislative
authority intends to
adopt the ordinance.
The board of education,
by resolution
adopted by a majority of the
board, may approve the
exemption for
the period or for the
exemption percentage specified
in the
notice, may disapprove the
exemption for the number of
years in
excess of ten, may disapprove
the exemption for the
percentage of
the improvement to be exempted
in excess of
seventy-five per
cent, or both, or may approve the
exemption on
the condition that
the legislative authority and the
board
negotiate an agreement
providing for compensation to the
school
district equal in value
to a percentage of the amount of
taxes
exempted in the eleventh
and subsequent years of the
exemption
period or, in the case of
exemption percentages in
excess of
seventy-five per cent,
compensation equal in value to a
percentage
of the taxes that
would be payable on the portion of
the
improvement in excess of
seventy-five per cent were that
portion
to be subject to
taxation. The board of education shall
certify
its resolution to
the legislative authority not later than
fourteen days prior to
the date the legislative authority intends
to adopt the ordinance
as indicated in the notice. If the board
of education approves
the exemption on the condition that a
compensation agreement be
negotiated, the board in its resolution
shall propose a
compensation percentage. If the board of
education and the
legislative authority negotiate a mutually
acceptable
compensation agreement, the ordinance may declare the
improvements a public purpose for the number of years specified
in
the ordinance or, in the case of exemption percentages in
excess
of seventy-five per cent, for the exemption percentage
specified
in the ordinance. In either case, if the board and the
legislative authority fail to negotiate a mutually acceptable
compensation agreement, the ordinance may declare the
improvements
a public purpose for not more than ten years, but
shall not exempt
more than seventy-five per cent of the
improvements from taxation,
or, in the case of an ordinance adopted under division (B) of this
section, not more than the estimated
percentage
of the incremental
demand as otherwise
permitted under
prescribed by division (B)(1)
of this
section, whichever is
if that percentage is less
than
seventy-five per cent. If the board fails to certify a
resolution
to the legislative authority within the time
prescribed by this
division, the legislative authority thereupon
may adopt the
ordinance and may declare the improvements a public
purpose for up
to thirty years, or, in the case of exemption
percentages proposed
in excess of seventy-five per cent, for the
exemption percentage
specified in the ordinance. The
legislative authority may adopt
the ordinance at any time after
the board of education certifies
its resolution approving the
exemption to the legislative
authority, or, if the board
approves the exemption on the
condition that a mutually
acceptable compensation agreement be
negotiated, at any time
after the compensation agreement is agreed
to by the board and
the legislative authority.
(3) If a board of education has adopted a resolution waiving its right to approve exemptions from taxation and the resolution remains in effect, approval of exemptions by the board is not required under this division. If a board of education has adopted a resolution allowing a legislative authority to deliver the notice required under this division fewer than forty-five business days prior to the legislative authority's adoption of the ordinance, the legislative authority shall deliver the notice to the board not later than the number of days prior to such adoption as prescribed by the board in its resolution. If a board of education adopts a resolution waiving its right to approve agreements or shortening the notification period, the board shall certify a copy of the resolution to the legislative authority. If the board of education rescinds such a resolution, it shall certify notice of the rescission to the legislative authority.
(4) If the legislative authority is not required by
division
(B)(D)(1), (2), or (3) of this
section to notify the
board of
education
of the legislative authority's intent to declare
improvements to
be a public purpose, the legislative authority
shall comply with
the notice requirements imposed under section
5709.83 of the
Revised Code, unless the board has adopted a
resolution under that
section waiving its right to receive such a
notice.
(C) The
(E) An exemption
from taxation granted under this
section commences
on
with the tax year in which an improvement
first appears on the tax list and duplicate of real and public
utility property and that begins after the effective date of the
ordinance
and. Except as otherwise provided in this division, the
exemption ends on the date specified in the ordinance as the
date
the improvement ceases to be a public purpose
or the incentive
district expires, or
ends on the date on
which
the public
infrastructure improvements
and housing renovations are paid in
full from the municipal
public
improvement tax increment
equivalent fund established
under
division (A) of section 5709.43
of the Revised Code,
whichever
occurs first, unless. The exemption of an improvement with respect to a parcel
may end on a later date, as
specified in the ordinance, if the
legislative authority and the
board of education of the city,
local, or exempted village school
district within the territory of
which the exempted improvement
parcel is
located have entered into a
compensation agreement
under
section
5709.82 of the Revised Code
with respect to the
improvement
or
district and
the board of
education has approved the term of
the
exemption
under division
(B)(D)(2) of this section. If the
legislative
authority and the
board of education have entered
into
such an
agreement, the
exemption may end on a date,
specified in
the
ordinance, later
than the date on which the
improvements are
paid
in full from the
municipal public
improvement tax increment
equivalent fund, but in
no case shall
the improvement be exempted
from taxation for more
than thirty
years.
The exemption
Exemptions
shall be claimed and
allowed in the same
manner as in the case of
other real property
exemptions. If an
exemption status changes
during a year, the
procedure for the
apportionment of the taxes
for that year is the
same as in the
case of other changes in tax
exemption status
during the year.
(D) The ordinance shall designate specific public
improvements made, to be made, or in the process of being made by
the municipal corporation that directly benefit, or that once
made
will directly benefit, the parcel.
A public improvement
directly
benefits a tract or parcel of land only if improvements
made to
the tract or parcel place direct, additional demand on
the public
improvement, or, if the public improvement has not yet
been
constructed, will place direct, additional demand on the
public
improvement when completed. The service payments provided
for in
section 5709.42 of the Revised Code shall be used to
finance the
public improvements designated in the ordinance.
(F)
Additional
municipal financing of
the public
infrastructure improvements
and
housing renovations may be
provided by
any methods that the
municipal corporation may
otherwise use for
financing such
improvements. If the municipal
corporation issues
bonds or notes
to finance the public
infrastructure improvements
and housing
renovations and pledges
money from the municipal public
improvement tax increment
equivalent fund to pay the interest on
and principal of the bonds
or notes, the bonds or notes are not
subject to Chapter 133. of
the Revised Code.
(E)(G) The municipal corporation, not later than fifteen
days
after the adoption of
the
an ordinance
granting a tax
exemption
under this section, shall submit to the director of
development a
copy of the ordinance. On or before the
thirty-first day of
March
of each year, the municipal corporation
shall submit a status
report to the director of development
outlining. The report shall indicate, in the manner prescribed by
the director, the progress of
the project during each year that
the
an exemption remains in
effect, including a summary of the
receipts from service payments in lieu of taxes; expenditures of
money from the funds created under section 5709.43 of the Revised
Code; a description of the public infrastructure improvements and
housing renovations financed with such
expenditures; and a
quantitative summary of changes in employment
and private
investment resulting from each project.
(H) Nothing in this section shall be construed to prohibit a legislative authority from declaring to be a public purpose improvements with respect to more than one parcel.
Sec. 5709.411. (A) As used in this section, "detached improvement" means an improvement as defined in section 5709.41 of the Revised Code that satisfies all of the following:
(1) The ordinance declaring the improvement to be a public purpose was adopted under section 5709.41 of the Revised Code by a municipal corporation that is a party to a contract creating a joint economic development district under section 715.70 or 715.71 of the Revised Code.
(2) The improvement relates to a parcel of property located in territory that is detached by that municipal corporation to a township that is a party to the same contract creating the joint economic development district, pursuant to that contract and section 709.38 of the Revised Code.
(3) The ordinance declaring the improvements to be a public purpose is adopted prior to the detachment of that territory.
(B) The exemption from taxation for detached improvements under section 5709.41 of the Revised Code shall continue for the period prescribed in that section and the ordinance under which the improvements are declared to be a public purpose, or any amendments to the ordinance, even if the detachment occurs prior to the end of that period.
(C)(1) The municipal corporation may require the owner of any building or structure located on a parcel to which the detached improvement relates to pay service payments in lieu of taxes under section 5709.42 of the Revised Code after the territory including the detached improvement is detached. The service payments shall be distributed to the municipal corporation as provided in that section.
(2) The municipal corporation may use the service payments received under division (C)(1) of this section as prescribed by section 5709.43 of the Revised Code and the ordinance declaring the detached improvements to be a public purpose. The legislative authority of the municipal corporation may amend the ordinance to permit the service payments to be used to pay the cost of streets, roads, water lines, sewers, and other public infrastructure improvements as defined in section 5709.40 of the Revised Code extending from the municipal corporation to the detached territory or to the joint economic development district, or located on the detached territory or in the joint economic development district, or to pay debt service charges on securities issued by the municipal corporation to finance those public infrastructure improvements.
Sec. 5709.43. (A) A municipal corporation that grants a
tax
exemption under section 5709.40 of the Revised Code shall
establish a municipal public improvement tax increment equivalent
fund, by ordinance of its legislative authority, into which shall
be deposited service payments in lieu of taxes distributed to the
municipal corporation
by the county treasurer as provided in
under
section 5709.42 of the Revised Code
for improvements exempt from
taxation pursuant to an ordinance under section 5709.40 of the
Revised Code.
If the legislative authority of the municipal
corporation has adopted an ordinance under division (C) of section
5709.40 of the Revised Code, the municipal corporation shall
establish at least one account in that fund with respect to
ordinances adopted under division (B) of that section, and one
account with respect to each district created in an ordinance
adopted under division (C) of that section. If an ordinance
adopted under division (C) of section 5709.40 of the Revised Code
also authorizes the use of service payments for housing
renovations within the district, the municipal corporation shall
establish separate accounts for the service payments designated
for public infrastructure improvements and for the service
payments authorized for the purpose of housing renovations. Money
in
an account
of
the municipal public improvement tax
increment
equivalent fund
shall be used to finance the
specific
public
infrastructure improvements
designated in, or the housing
renovations authorized by, the ordinance
under section
5709.40 of
the Revised
Code
with respect to which the account is established;
in the case
of an account established with respect to an ordinance
adopted
under division (C) of that section, money in the account
shall be
used to finance the public infrastructure improvements
designated, or the housing renovations authorized, for each
district created in the ordinance. Money in an account shall not
be
used to finance or support housing renovations that take place
after the district has expired. The municipal corporation also
may
deposit into
the municipal public improvement tax increment
equivalent fund
any of those accounts municipal income tax revenue
that has
been
dedicated
designated by ordinance to finance
the
public
infrastructure improvements
as designated in the
ordinance
and housing renovations.
(B) A municipal corporation may establish an urban redevelopment tax increment equivalent fund, by resolution or ordinance of its legislative authority, into which shall be deposited service payments in lieu of taxes distributed to the municipal corporation by the county treasurer as provided in section 5709.42 of the Revised Code for improvements exempt from taxation pursuant to an ordinance under section 5709.41 of the Revised Code. Moneys deposited in the urban redevelopment tax increment equivalent fund shall be used for such purposes as are authorized in the resolution or ordinance establishing the fund. The municipal corporation also may deposit into the urban redevelopment tax increment equivalent fund municipal income tax revenue that has been dedicated to fund any of the purposes for which the fund is established.
(C) A municipal corporation also may distribute money in the municipal public improvement tax increment equivalent fund or the urban redevelopment tax increment equivalent fund to any school district in which the exempt property is located in an amount not to exceed the amount of real property taxes that such school district would have received from the improvement if it were not exempt from taxation or use money in either or both funds to finance specific public improvements benefiting the school district. The resolution or ordinance establishing the fund shall set forth the percentage of such maximum amount that will be distributed to any affected school district or used to finance specific public improvements benefiting the school district.
(D) Any incidental surplus remaining in the municipal
public
improvement tax increment equivalent fund
or an account of that
fund, or
in the urban
redevelopment tax increment equivalent fund,
upon
its
dissolution
of the account or fund shall be transferred
to the
general fund of the municipal
corporation.
Sec. 5709.73. (A) As used in this section and section 5709.74 of the Revised Code:
(1) "Business day" means a day of the week excluding Saturday, Sunday, and a legal holiday as defined in section 1.14 of the Revised Code.
(2) "Further improvements" or
"improvements" means the
increase in the true value of
the
a parcel
of
real property
in the
unincorporated territory of the township
that would first appear
on the tax list and duplicate of real and public utility property
after
the effective date of a resolution adopted under
division
(B)(1) of this section
were it not for the exemption granted by
that resolution.
"Further improvements"
does
For purposes of
division (B) of this section, "improvements" do not include any
property used or to be used for residential
purposes.
(3) "Housing renovation" means a project carried out for residential purposes.
(4) "Incentive district" has the same meaning as in section 5709.40 of the Revised Code, except that a blighted area is in the unincorporated area of a township.
(5) "Project" and "public infrastructure improvement" have the same meanings as in section 5709.40 of the Revised Code.
(B)(1) A board of township trustees may, by unanimous
vote,
adopt a resolution that declares to be a public purpose any
public
infrastructure
improvements made that are necessary for the
development
of
certain parcels of land located in the
unincorporated area of
the
township. Except as otherwise provided
in division
(B)(2) or
(3)(D) of
this section, the resolution may
exempt from real
property
taxation not more than seventy-five per
cent of further
improvements to a parcel of land which directly
benefits from
such
public
infrastructure improvements; the
percentage exempted shall
not, except as
otherwise provided in
division
(B)(2) or (3)(D) of
this section,
exceed the estimated
percentage of the incremental
demand placed
on the public
infrastructure improvements that is
directly attributable to the
exempted improvement.
A
For the
purposes of this division, a
public
infrastructure improvement
directly benefits a
tract or
parcel of land
only if
further
improvements made to the
tract or
parcel place
a
project on the
parcel places direct, additional
demand on the
public
infrastructure improvement, or, if the public
infrastructure
improvement has not yet been
constructed, will
place direct,
additional demand on the public
infrastructure
improvement when
completed. The resolution shall specify the
percentage of the
further improvements to be exempted.
(2)(C) A board of township trustees may adopt, by unanimous
vote, a resolution creating an incentive district and declaring
improvements to parcels within the district to be a public purpose
and exempt from taxation as provided in this section. The
district shall be located within the unincorporated area of the
township and shall not include any territory that is included
within a district created under division (B) of section 5709.78 of
the Revised Code. The resolution shall delineate the boundary of
the district and specifically identify each parcel within the
district. A district may not include any parcel that is or has
been exempted from taxation under division (B) of this section or
that is or has been within another district created under this
division. A resolution may create more than one such district,
and more than one resolution may be adopted under this division.
A resolution under this division shall specify the life of the district and the percentage of the improvements to be exempted and shall designate the public infrastructure improvements made or to be made that benefit or serve parcels in the district.
A resolution adopted under this division may authorize the use of service payments provided for in section 5709.74 of the Revised Code for the purpose of housing renovations within the district, provided that the resolution also designates public infrastructure improvements that benefit or serve the district, and that a project within the district places real property in use for commercial or industrial purposes. Service payments may be used to finance or support loans, deferred loans, and grants to persons for the purpose of housing renovations within the district. The resolution shall designate the parcels within the district that are eligible for housing renovations. The resolution shall state separately the amount or the percentages of the expected aggregate service payments that are designated for each public infrastructure improvement and for the purpose of housing renovations.
Except with the approval of the board of education of each city, local, or exempted village school district within the territory of which the district is or will be located, the life of a district shall not exceed ten years, and the percentage of improvements to be exempted shall not exceed seventy-five per cent. With such approval, the life of a district may be not more than thirty years, and the percentage of improvements to be exempted may be not more than one hundred per cent.
Approval of a board of education shall be obtained in the manner provided in division (D) of this section for exemptions under division (B) of this section, except that the notice to the board of education shall delineate the boundaries of the district, specifically identify each parcel within the district, identify each anticipated improvement in the district, provide an estimate of the true value in money of each such improvement, specify the life of the district and the percentage of improvements that would be exempted, and indicate the date on which the board of township trustees intends to adopt the resolution.
A board of township trustees shall not adopt a resolution under this division after June 30, 2007.
(D) Improvements
with respect to a parcel may be exempted
from taxation
under division (B) of this section for up to
ten
years or, with the
approval of the board of education of the
city,
local, or exempted
village school district within
the
territory of
which the
improvements are or will be
parcel is located, for
up to
thirty
years. The percentage of the improvements exempted
from
taxation
may, with such approval, exceed seventy-five per
cent,
but shall
not exceed one hundred per cent. Not later than
forty-five
business days prior to adopting a resolution under this
section
declaring improvements to be a public purpose,
the board
of
trustees shall deliver to the board of education a
notice
stating
its intent to
declare improvements to be a public
purpose
under
this section
adopt a resolution making that declaration.
The
notice shall
describe
identify the parcel
and the
improvements parcels for which improvements are to be exempted from taxation,
provide
an estimate of the true value in money of
the
improvements,
specify the period for which the improvements
would
be exempted from
taxation and the percentage of the
improvements
that would be exempted, and
indicate the date on
which the board
of trustees intends to adopt the
resolution. The
board of
education, by resolution adopted by a
majority of the
board, may
approve the exemption for the period
or for the
exemption
percentage specified in the notice, may
disapprove the
exemption
for the number of years in excess of
ten, may disapprove
the
exemption for the percentage of the
improvements to be
exempted in
excess of seventy-five per cent,
or both, or may
approve the
exemption on the condition that the
board of trustees
and the
board of education negotiate an
agreement providing for
compensation to the school district equal
in value to a percentage
of the amount of taxes exempted in the
eleventh and subsequent
years of the exemption period or, in the
case of exemption
percentages in excess of seventy-five per cent,
compensation equal
in value to a percentage of the taxes that
would be payable on the
portion of the improvements in excess of
seventy-five per cent
were that portion to be subject to
taxation. The board of
education shall certify its resolution to
the board of trustees
not later than fourteen days prior to the
date the board of
trustees intends to adopt the resolution as
indicated in the
notice. If the board of education approves the
exemption on the
condition that a compensation agreement be
negotiated, the board
of education in its resolution shall
propose a compensation
percentage. If the board of education and
the board of trustees
negotiate a mutually acceptable
compensation agreement, the
resolution may declare the
improvements a public purpose for the
number of years specified
in the resolution or, in the case of
exemption percentages in
excess of seventy-five per cent, for the
exemption percentage
specified in the resolution. In either case,
if the board of
education and the board of trustees fail to
negotiate a mutually
acceptable compensation agreement, the
resolution may declare the
improvements a public purpose for not
more than ten years, but
shall not exempt more than seventy-five
per cent of the
improvements from taxation, or, in the case of a
resolution adopted under division (B) of this section, not more
than the estimated
percentage
of the incremental demand as
otherwise
permitted under
prescribed by division (B)(1) of this
section, whichever is
if that percentage is less
than seventy-five
per cent. If the board of education fails to
certify a resolution
to the board of trustees within the time
prescribed by this
section, the board of trustees thereupon may
adopt the resolution
and may declare the improvements a public
purpose for up to thirty
years or, in the case of exemption
percentages proposed in excess
of seventy-five per cent, for the
exemption percentage specified
in the resolution. The board of
township trustees may adopt the
resolution at any time after the
board of education certifies its
resolution approving the
exemption to the board of township
trustees, or, if the board of
education approves the exemption on
the condition that a
mutually acceptable compensation agreement be
negotiated, at any
time after the compensation agreement is agreed
to by the board
of education and the board of township trustees.
(3) If a board of education has adopted a resolution waiving
its right to approve exemptions from taxation and the resolution
remains in effect, approval of such exemptions by the board of
education is not required under
this division
(B)(2) of this
section. If a
board of education has adopted a resolution
allowing a board of
township trustees to deliver the notice
required under
this division
(B)(2) of this section fewer
than
forty-five business days prior to adoption of the resolution by
the board
of township trustees, the board of
township trustees
shall deliver the notice to the board of
education not later than
the number of days prior to such
adoption as prescribed by the
board of education in its
resolution. If a board of education
adopts a resolution waiving
its right to approve exemptions or
shortening the notification
period, the board of education shall
certify a copy of the
resolution to the board of township
trustees. If the board of
education rescinds such a resolution,
it shall certify notice of
the rescission to the board of township
trustees.
(4) If the board of trustees is not required by
this
division
(B)(2) of this section to notify the board of education
of the
board of trustees' intent to declare improvements to be a
public
purpose, the board of trustees shall comply with the notice
requirements imposed under section 5709.83 of the Revised Code
before taking formal action to adopt the resolution making that
declaration, unless the board of education has adopted a
resolution
under that section waiving its right to receive such a
notice.
(C) The
(E) An exemption
from taxation granted under this
section commences
on
with the tax year in which an improvement
first appears on the tax list and duplicate of real and public
utility property and that begins after the effective date of the
resolution
and. Except as otherwise provided in this division,
the exemption ends on the date specified in the resolution as
the
date the improvement ceases to be a public purpose
or the
incentive district expires, or ends
on the
date on which
such
the
public infrastructure improvements
and housing renovations are
paid in full from
the
township public
improvement tax increment
equivalent fund
established under
section 5709.75 of the Revised
Code, whichever
occurs first,
unless. The exemption of an improvement with respect to a parcel may end on a
later date, as
specified in the
resolution, if the board of
township trustees and
the board
of
education of the city, local,
or exempted village
school
district
within the territory of which
the exempted
improvement
parcel is located
have entered into a
compensation agreement
under
section 5709.82
of the Revised Code
with respect to the
improvement
or district
and the board of
education has approved
the term of
the exemption
under division
(B)(2)(D) of this
section. If the
board
of
township trustees and
the board of
education have
entered into
such an agreement, the
exemption may
end on a date,
specified in
the resolution, later
than the date on
which the
improvements are
paid in full from the
township public
improvement tax increment
equivalent fund, but in
no case shall
the improvement be exempted
from taxation for more
than thirty
years. The board of township
trustees may, by
majority vote,
adopt a resolution
which permits
permitting the
township to enter
into such
agreements as the board
finds
necessary or appropriate
to provide
for the construction
or
undertaking of
public
infrastructure improvements
and housing
renovations. Any
exemption shall
be claimed and allowed
in the
same or a similar
manner as in the
case of other real
property
exemptions. If an
exemption status
changes during a tax
year, the
procedure for the
apportionment of
the taxes for that
year is the
same as in the
case of other
changes in tax exemption
status
during the year.
(F) The board of township trustees may issue the notes of the township to finance all costs pertaining to the construction or undertaking of public infrastructure improvements and housing renovations made pursuant to this section. The notes shall be signed by the board and attested by the signature of the township clerk, shall bear interest not to exceed the rate provided in section 9.95 of the Revised Code, and are not subject to Chapter 133. of the Revised Code. The resolution authorizing the issuance of the notes shall pledge the funds of the township public improvement tax increment equivalent fund established pursuant to section 5709.75 of the Revised Code to pay the interest on and principal of the notes. The notes, which may contain a clause permitting prepayment at the option of the board, shall be offered for sale on the open market or given to the vendor or contractor if no sale is made.
(G) The township, not later than fifteen days after the
adoption of a resolution
granting a tax exemption under this
section, shall submit to the director of development a copy of
the
resolution. On or before the thirty-first day of March
of each
year,
the township shall submit a status report to the director
of
development
outlining. The report shall indicate, in the manner
prescribed by the director, the progress of the project during
each
year that the exemption remains in effect, including a
summary of the receipts from service payments in lieu of taxes;
expenditures of money from funds created under section 5709.75 of
the Revised Code; a description of the public infrastructure
improvements
and housing renovations financed with such
expenditures; and a quantitative summary of
changes in employment
and private investment resulting from each
project.
(H) Nothing in this section shall be construed to prohibit a board of township trustees from declaring to be a public purpose improvements with respect to more than one parcel.
(I) A board of township trustees that adopted a resolution under this section prior to July 21, 1994, may amend that resolution to include any additional public infrastructure improvement. A board of township trustees that seeks by such an amendment to utilize money from its township public improvement tax increment equivalent fund for land acquisition in aid of industry, commerce, distribution, or research, demolition on private property, or stormwater and flood remediation projects may do so provided that the board currently is a party to a hold-harmless agreement with the board of education of the city, local, or exempted village school district within the territory of which are located the parcels that are subject to an exemption. For the purposes of this division, a "hold-harmless agreement" means an agreement under which the board of township trustees agrees to compensate the school district for one hundred per cent of the tax revenue that the school district would have received from further improvements to parcels designated in the resolution were it not for the exemption granted by the resolution.
Sec. 5709.74. A township that has declared an improvement to be a public purpose under section 5709.73 of the Revised Code may require the owner of the parcel to make annual service payments in lieu of taxes to the county treasurer on or before the final dates for payment of real property taxes. Each payment shall be charged and collected in the same manner and in the same amount as the real property taxes that would have been charged and payable against any improvement made on the parcel if it were not exempt from taxation. If any reduction in the levies otherwise applicable to the exempt property is made by the county budget commission under section 5705.31 of the Revised Code, the amount of the service payment in lieu of taxes shall be calculated as if a reduction in levies had not been made. A township shall not require an owner to make annual service payments in lieu of taxes pursuant to this section after the date on which the township has been paid back in full for the public infrastructure improvements made pursuant to sections 5709.73 to 5709.75 of the Revised Code.
Moneys collected as service payments in lieu of taxes shall
be distributed at the same time and in the same manner as real
property tax payments except that the entire amount so collected
shall be distributed to the township in which the improvement is
located. If a parcel upon which moneys are collected as service
payments in lieu of taxes is annexed to a municipal corporation,
the service payments shall continue to be collected and
distributed to the township in which the parcel was located
before
its annexation until the township is paid back in full for
the
cost of
the
any public infrastructure improvements it made on the
parcel. The
treasurer shall maintain a record of the service
payments in lieu
of taxes made from property in each township.
Nothing in this section or section 5709.73 of the Revised Code affects the taxes levied against that portion of the value of any parcel of property that is not exempt from taxation.
Sec. 5709.75. Any township that receives service payments
in
lieu of taxes under section 5709.74 of the Revised Code shall
establish a township public improvement tax increment equivalent
fund, by resolution of the board of township trustees, into which
those payments shall be deposited
such payments distributed to the
township by
the county treasurer as provided in that section.
If
the board of township trustees has adopted a resolution under
division (C) of section 5709.73 of the Revised Code, the township
shall establish at least one account in that fund with respect to
resolutions adopted under division (B) of that section, and one
account with respect to each district created by a resolution
adopted under division (C) of that section. If a resolution
adopted under division (C) of section 5709.73 of the Revised Code
also authorizes the use of service payments for housing
renovations within the district, the township shall establish
separate accounts for the service payments designated for public
infrastructure improvements and for the service payments
authorized for the purpose of housing renovations. Moneys
deposited in
an account of that fund shall be used by the township
to pay the
costs of public
infrastructure improvements
made
pursuant to section 5709.73 of
the Revised Code
designated in or
the housing renovations authorized by the resolution with respect
to
which the account is established, including any interest on and
principal of the
notes; in the case of an account established with
respect to a resolution adopted under division (C) of that
section, money in the account shall be used to finance the public
infrastructure
improvements designated, or the housing renovations
authorized, for each district created in the
resolution.
Money in
an account shall not be used to finance or support housing
renovations that take place after the district has expired. The
township may also distribute money in
the fund
such an account to
any
school district in which the exempt
property is located in an
amount not to exceed the amount of real
property taxes that such
school district would have received from
the improvement if it
were not exempt from taxation. The
resolution establishing the
fund shall set forth the percentage of
such maximum amount that
will be distributed to any affected
school district. Any
incidental surplus remaining in the township
public improvement
tax increment equivalent fund
or an account
of
that fund
upon
its
dissolution
of the account or fund shall be
transferred to the
general fund of the township.
Sec. 5709.77. As used in sections 5709.77 to 5709.81 of the Revised Code:
(A) "Business day" means a day of the week excluding Saturday, Sunday, and a legal holiday as defined in section 1.14 of the Revised Code.
(A)(B) "Fund" means to provide for the payment of the debt
service on and the expenses relating to an outstanding obligation
of the county.
(C) "Housing renovation" means a project carried out for residential purposes.
(B)(D) "Improvement" means the increase in the true value of
any
a parcel of real property
subsequent to
that would first
appear on the tax list and duplicate of real and public utility
property after the effective date of a
resolution adopted under
section 5709.78 of the Revised Code
were it not for the exemption
granted by that resolution. "Improvement"
does not include
any
property used or to be used for residential
purposes, or a public
infrastructure
improvement.
For purposes of division (A) of
section 5709.78 of the Revised Code, "improvement" does not
include any property used or to be used for residential purposes.
(E) "Incentive district" has the same meaning as in section 5709.40 of the Revised Code, except that a blighted area is in the unincorporated territory of a county.
(C)(F) "Refund" means to fund and retire an outstanding
obligation of the county.
(D)
"Tract" means a parcel of real property some percentage
of the increase
in value of which after the effective date of a
resolution adopted under
section 5709.78 of the Revised Code is
exempted from real property taxation
under that resolution.
(E) "Business day" means a day of the week excluding
Saturday, Sunday, and a legal holiday as defined in section
1.14
of the Revised Code.
(G) "Project" and "public infrastructure improvement" have the same meanings as in section 5709.40 of the Revised Code.
Sec. 5709.78. (A)(1) A board of county commissioners may,
by resolution, declare improvements to
a parcel
certain parcels of
real property
located in the unincorporated territory of the
county to be a
public purpose. Except as otherwise provided in
division
(A)(2)
or
(3)(C) of this section, not more than
seventy-five per cent of
an
improvement thus declared to be a
public purpose may be
exempted
from real property taxation; the
percentage exempted
shall not,
except as otherwise provided in
those divisions,
exceed
the estimated percentage of the
incremental demand placed
on the
public infrastructure
improvements that is directly
attributable
to the exempted
improvement. The resolution shall
specify the
percentage of the
improvement to be exempted.
(2)
A resolution adopted under this division shall designate
the
specific public infrastructure improvements made, to be made,
or
in the process of being made by the county that directly
benefit,
or that once made will directly benefit, the parcels for which improvements are declared to be a public purpose. For
the
purposes of this division, a public infrastructure improvement
directly benefits such a parcel only if a project on the parcel places
direct, additional demand on the public infrastructure improvement
or, if the public infrastructure improvement has not yet been
completed, will place direct, additional demand on the public
infrastructure improvement once it is completed. The service
payments provided for in section 5709.79 of the Revised Code shall
be used to finance the public infrastructure improvements
designated in the resolution.
(B) A board of county commissioners may adopt a resolution creating an incentive district and declaring improvements to parcels within the district to be a public purpose and exempt from taxation as provided in this section. The district shall be located within the unincorporated territory of the county and shall not include any territory that is included within a district created under division (C) of section 5709.73 of the Revised Code. The resolution shall delineate the boundary of the district and specifically identify each parcel within the district. A district may not include any parcel that is or has been exempted from taxation under division (A) of this section or that is or has been within another district created under this division. A resolution may create more than one such district, and more than one resolution may be adopted under this division.
A resolution under this division shall specify the life of the district and the percentage of the improvements to be exempted and shall designate the public infrastructure improvements made or to be made that benefit or serve parcels in the district.
A resolution adopted under this division may authorize the use of service payments provided for in section 5709.79 of the Revised Code for the purpose of housing renovations within the district, provided that the resolution also designates public infrastructure improvements that benefit or serve the district, and that a project within the district places real property in use for commercial or industrial purposes. Service payments may be used to finance or support loans, deferred loans, and grants to persons for the purpose of housing renovations within the district. The resolution shall designate the parcels within the district that are eligible for housing renovations. The resolution shall state separately the amount or the percentages of the expected aggregate service payments that are designated for each public infrastructure improvement and for the purpose of housing renovations.
Except with the approval of the board of education of each city, local, or exempted village school district within the territory of which the district is or will be located, the life of a district shall not exceed ten years, and the percentage of improvements to be exempted shall not exceed seventy-five per cent. With such approval, the life of a district may be not more than thirty years, and the percentage of improvements to be exempted may be not more than one hundred per cent.
Approval of a board of education shall be obtained in the manner provided in division (C) of this section for exemptions under division (A) of this section, except that the notice to the board of education shall delineate the boundaries of the district, specifically identify each parcel within the district, identify each anticipated improvement in the district, provide an estimate of the true value in money of each such improvement, specify the life of the district and the percentage of improvements that would be exempted, and indicate the date on which the board of county commissioners intends to adopt the resolution.
A board of county commissioners shall not adopt a resolution under this division after June 30, 2007.
(C)(1) Improvements
with respect to a parcel may be
exempted from taxation
under division (A) of this section for up
to
ten years or,
with the approval of the board of education of
the
city, local, or
exempted village school district within
the
territory of which the
improvements are or will be
parcel is
located, for
up to thirty
years. The percentage of the
improvements exempted
from taxation
may, with such approval,
exceed seventy-five per
cent, but shall
not exceed one hundred per
cent. Not later than
forty-five
business days prior to adopting a
resolution under this
section
declaring improvements to be a
public purpose,
the board of
county
commissioners shall deliver to
the board of
education a notice
stating its intent to
declare
improvements to
be a public purpose
under this section
adopt a
resolution making that declaration.
The
notice shall
describe
identify the parcel
and the
improvements parcels for which improvements are to be exempted from taxation,
provide an estimate of
the true value in money of
the
improvements,
specify the period
for which the improvements
would
be exempted from taxation and the
percentage of the
improvements
that would be
exempted, and
indicate the date on
which the board
of
county
commissioners
intends to adopt the
resolution.
The board of
education, by
resolution adopted by a
majority of the
board, may
approve the
exemption for the period
or for the
exemption
percentage specified
in the notice, may
disapprove the
exemption
for the number of
years in excess of
ten, may disapprove
the
exemption for the
percentage of the
improvements to be
exempted in
excess of
seventy-five per cent,
or both, or may
approve the
exemption on
the condition that the
board of
county
commissioners
and the
board
of education negotiate an
agreement
providing for
compensation to
the school district equal
in value
to a percentage
of the amount
of taxes exempted in the
eleventh
and subsequent
years of the
exemption period or, in the
case of
exemption
percentages in
excess of seventy-five per cent,
compensation equal
in value to a
percentage of the taxes that
would be payable on the
portion of
the improvements in excess of
seventy-five per cent
were that
portion to be subject to
taxation.
The board of
education shall
certify its resolution to
the board
of
county
commissioners not
later than fourteen days prior to
the date
the
board of
county
commissioners intends to adopt its
resolution as
indicated in the
notice. If the board of education
approves the
exemption on the
condition that a compensation
agreement be
negotiated, the board
of education in its resolution
shall propose
a compensation
percentage. If the board of
education and the
board of
county
commissioners negotiate a mutually
acceptable
compensation
agreement, the resolution of the board of
county
commissioners may
declare the improvements a public purpose for
the number of years
specified in that resolution or, in the case
of exemption
percentages in excess of seventy-five per cent, for
the exemption
percentage specified in the resolution. In either
case, if the
board of education and the board of
county commissioners
fail to
negotiate a mutually acceptable compensation agreement,
the
resolution may declare the improvements a public purpose for
not
more than ten years, but shall not exempt more than
seventy-five
per cent of the improvements from taxation, or, in
the case of a
resolution adopted under division (A) of this
section, not
more
than the estimated percentage
of the incremental
demand as
otherwise
permitted under
prescribed by
division (A)(1)
of this
section, whichever
if that percentage is less
than
seventy-five
per cent. If the board
of education fails to certify
a resolution
to the board of
county
commissioners within the time
prescribed by
this section, the
board of
county commissioners thereupon
may
adopt the resolution and may
declare the improvements a public
purpose for up to thirty years
or, in the case of exemption
percentages proposed in excess of
seventy-five per cent, for the
exemption percentage specified in
the resolution. The board of
county commissioners may adopt the
resolution at any time after
the board of education certifies its
resolution approving the
exemption to the board of county
commissioners, or, if the board
of education approves the
exemption on the condition that a
mutually acceptable compensation
agreement be negotiated, at any
time after the compensation
agreement is agreed to by the board
of
education and the board of
county commissioners.
(3)(2) If a board of education has adopted a resolution
waiving
its right to approve exemptions from taxation and the
resolution
remains in effect, approval of such exemptions by the
board of
education is not required under division
(A)(2)(C)(1) of
this section. If a
board of education has adopted a resolution
allowing a board of
county commissioners to deliver the notice
required under division
(B)(2)(C)(1) of this section fewer
than
forty-five business days prior to approval of the resolution
by
the board of county commissioners, the board of
county
commissioners shall deliver the notice to the board of
education
not later than the number of days prior to such
approval as
prescribed by the board of education in its
resolution. If a
board of education adopts a resolution waiving
its right to
approve exemptions or shortening the notification
period, the
board of education shall certify a copy of the
resolution to the
board of county commissioners. If the board of
education rescinds
such a resolution, it shall certify notice of
the rescission to
the board of county commissioners.
(B) The
(D) An exemption
from taxation granted under this
section commences
on
with the tax year in which an improvement
first appears on the tax list and duplicate of real and public
utility property and that begins after the effective date of the
resolution
and. Except as otherwise provided in this division,
the exemption ends on the date specified in the resolution as
the
date the improvement ceases to be a public purpose
or the
incentive district expires, or
ends on the
date
on which the
county can no longer require annual service
payments
in lieu of
taxes under section 5709.79 of the Revised
Code,
whichever occurs
first, unless. The exemption of an improvement with respect to a parcel may end on a later
date, as specified
in the resolution, if the board of
commissioners
and the board of
education of the city, local, or
exempted
village school district
within
the territory of which the
exempted improvement parcel is located
have entered into a compensation
agreement under section 5709.82
of the Revised Code with respect
to the improvement
or district
and the board of education has approved the
term of the exemption
under division
(A)(2)(C)(1) of this section.
If
the board of
commissioners and the board of education have
entered into such an
agreement, the exemption may end on a date,
specified in the
resolution, later than the date on which the
county can no longer
require annual service payments in lieu of
taxes, but in no case
shall the
improvements
improvement be
exempted from
taxation for
more than thirty years.
The exemption
Exemptions shall be
claimed
and allowed in the same or a similar
manner as in the
case of
other real property exemptions. If an
exemption status
changes
during a tax year, the procedure for the
apportionment of
the
taxes for that year is the same as in the
case of other
changes in
tax exemption status during the year.
(C) A resolution adopted under this section shall
designate
specific public infrastructure improvements made, to be
made, or
in the process of being made by the county that directly
benefit,
or that once made will directly benefit, the tract. A
public
improvement directly benefits a tract or parcel of land
only if
improvements made to the tract or parcel place direct,
additional
demand on the public improvement, or, if the public
improvement
has not yet been constructed, will place direct,
additional demand
on the public improvement when completed. The
service payments
provided for in section 5709.79 of the Revised
Code shall be used
to finance the public infrastructure
improvements designated in
the resolution. Additional county
financing of the public
infrastructure improvements may be
provided by any methods that
counties are otherwise permitted to
use for financing such
improvements.
(D)(E) If the board of
county commissioners is not required
by
division (A)(2) of this section to notify the board of
education
of the board of
county commissioners' intent to declare
improvements to
be a public purpose, the board of
county
commissioners shall comply with
the notice requirements imposed
under section 5709.83 of the
Revised Code before taking formal
action to adopt the resolution
making that declaration, unless the
board of education has adopted
a
resolution
under that section
waiving its right to receive such
a notice.
(E)(F) The county, not later than fifteen days after the
adoption of a resolution
granting a tax exemption under this
section, shall submit to the director of development a copy of
the
resolution. On or before the thirty-first day of March
of each
year,
the county shall submit a status report to the director of
development
outlining. The report shall indicate, in the manner
prescribed by the director, the progress of the project during
each
year that
the
an exemption remains in effect, including a
summary of the receipts from service payments in lieu of taxes;
expenditures of money from funds created under section 5709.75 of
the Revised Code; a description of the public infrastructure
improvements
and housing renovations financed with such
expenditures; and a quantitative summary of
changes in employment
and private investment resulting from each
project.
(G) Nothing in this section shall be construed to prohibit a board of county commissioners from declaring to be a public purpose improvements with respect to more than one parcel.
Sec. 5709.79. A board of county commissioners that adopts a resolution under section 5709.78 of the Revised Code shall in the resolution require that the owner of the improvement make annual service payments in lieu of taxes to the county treasurer on or before the final dates for payment of real property taxes. Each such payment shall be charged and collected in the same manner and in the same amount as the real property taxes that would have been charged and payable against the improvement if its value were not exempt from taxation. If any reduction in the levies otherwise applicable to the improvement is made by the county budget commission under section 5705.31 of the Revised Code, the amount of the service payment in lieu of taxes shall be calculated as if the reduction in levies had not been made.
The county shall not require the owner to make annual service payments in lieu of taxes pursuant to this section after the date on which one of the following occurs:
(A) If bonds or notes were not issued under section
307.082
or 5709.81 of the Revised Code for any public
infrastructure
improvements benefiting the
tract
parcel on which the
improvement
is located,
or for any housing renovations within an incentive
district, and if service payments were not pledged
pursuant to
division (B) of section 5709.81 of the Revised Code,
the date the
county has collected sufficient money in the
applicable account of
the redevelopment tax equivalent fund to
pay the cost of
constructing or repairing the public
infrastructure improvements
designated in, or the housing renovations authorized by, the
resolution adopted
under section 5709.78 of the
Revised Code;
(B) If service payments were pledged under division (B) of section 5709.81 of the Revised Code to secure payment of any obligation issued to finance the public infrastructure improvement and housing renovations, the date the purposes for which the payments were pledged are paid in full;
(C) If bonds or notes were issued under section 307.082 or 5709.81 of the Revised Code, the date the interest on and principal of such bonds and notes have been paid in full.
Money collected as service payments in lieu of taxes shall
be
distributed at the same time and in the same manner as real
property tax payments except that the entire amount so collected
shall be distributed to the county in which the
tract
parcel is
located.
The county treasurer shall maintain a record of the
service
payments in lieu of taxes made for each
tract
parcel. If
a
tract
parcel upon
which moneys are collected as service payments
in lieu of taxes
is annexed to a municipal corporation, the
service payments shall
continue to be collected and distributed to
the county until the
date described in division (A), (B), or (C)
of this section.
Nothing in this section or section 5709.78 of the Revised
Code affects the taxes levied against that portion of the value
of
any
tract
parcel that is not exempt from taxation.
Sec. 5709.80. The board of county commissioners of a
county
that receives service payments in lieu of taxes under
section
5709.79 of the Revised Code shall, by resolution,
establish a
redevelopment tax equivalent fund into which
those payments shall
be
deposited
service payments distributed to the county by the
county treasurer as provided in that section. Separate accounts
shall be established in the fund for each resolution adopted by
the board of county commissioners under section 5709.78 of the
Revised Code.
If the board of county commissioners has adopted a
resolution under division (B) of that section, the county shall
establish an account for each district created in that resolution.
If a resolution adopted under division (B) of section 5709.78 of
the Revised Code also authorizes the use of service payments for
housing renovations within the district, the county shall
establish separate accounts for the service payments designated
for public infrastructure improvements and for the service
payments authorized for the purpose of housing renovations.
Moneys
deposited into each account of the fund
shall be used by
the
county to pay the cost of constructing or
repairing the public
infrastructure improvements designated in, or the housing
renovations authorized by,
the resolution
or
district
for which
the
account is established, to pay the
interest
on and
principal
of
bonds or notes issued under division
(B) of
section
307.082 or
division (A) of section 5709.81 of the
Revised
Code, or
for the
purposes pledged under division (B) of
section
5709.81 of
the
Revised Code.
Money in an account shall not be used to finance or
support housing renovations that take place after the district has
expired. The board of county
commissioners
may also
distribute
money in an account to any
school district in
which the
exempt
property is located in an
amount not to exceed
the amount
of real
property taxes that such
school district would
have
received from
the improvement if it
were not exempt from
taxation.
The
resolution under which an
account is established
shall set
forth
the percentage of such
maximum amount that will be
distributed to
any affected school
district. An account dissolves
upon
fulfillment of the purposes
for which money in the account
can
may
be used. An incidental
surplus remaining in an account
upon its
dissolution shall be
transferred to the general fund of
the
county.
Sec. 5709.81. (A) Upon determination by the board of
county
commissioners that such an issuance will be in the
county's best
interest, the board may, in the resolution adopted
under section
5709.78 of the Revised Code, authorize the issuance
of revenue
bonds or notes to refund any general obligation bonds
or notes,
any mortgage revenue bonds or notes, or any revenue
bonds issued
prior to the effective date of the resolution to
finance any
public infrastructure improvement designated in, or the housing
renovations authorized by, the resolution
as
directly benefiting
the tract of land that is the subject of the
resolution.
A public
infrastructure improvement directly benefits
a tract of land only
if
improvements made to the tract place
direct, additional demand
on the public
infrastructure
improvement, or, if the public
infrastructure improvement has
not
yet been constructed, will
place direct, additional demand on the
public
infrastructure
improvement when completed.
The resolution shall pledge only the funds of the account of the county redevelopment tax equivalent fund established for such public infrastructure improvements and housing renovations, to pay the interest on and principal of the bonds or notes issued pursuant to the resolution. The resolution shall specify the maturity date or dates, the interest payable in accordance with section 9.95 of the Revised Code, and such other terms to be included in the bonds or notes as are necessary for their issuance. The bonds and notes are not subject to Chapter 133. of the Revised Code.
Any bond or note issued under this division shall be deemed to be issued for the same purpose as the bond or note that it is being issued to refund. The proceeds of any bond or note issued under this division shall be used as determined by the board of county commissioners to pay the principal amount of the bond or note being refunded, any redemption premium, and any interest to redemption or maturity, and any expenses related to the outstanding obligations considered necessary by the board of county commissioners for the issuance of the bond or note.
Any bond or note issued to refund any other bond or note under this division may be issued whether or not such refunded bond or note was issued subject to call or redemption prior to maturity.
The authority granted by this division is in addition to and an alternative for, but not a limitation upon, other authorizations granted by or pursuant to law or the constitution for the same or similar purposes.
(B) In lieu of issuing bonds or notes under division (A)
of
this section, the board of county commissioners may, in a
resolution adopted under section 5709.78 of the Revised Code,
pledge the service payments collected under section 5709.79 of
the
Revised Code to secure payment of any obligation of the
county
issued to finance any public infrastructure improvements
designated in the resolution
as directly benefiting the tract of
land for
which the service payments are paid.
Sec. 5725.14. (A) As used in this section and section 5725.15 of the Revised Code:
(1) "Billing address" of a customer means one of the following:
(a) The customer's address as set forth in any notice, statement, bill, or similar acknowledgment shall be presumed to be the address where the customer is located with respect to the transaction for which the dealer issued the notice, statement, bill, or acknowledgment.
(b) If the dealer issues any notice, statement, bill, or similar acknowledgment electronically to an address other than a street address or post office box address or if the dealer does not issue such a notice, statement, bill, or acknowledgment, the customer's street address as set forth in the records of the dealer at the time of the transaction shall be presumed to be the address where the customer is located.
(2) "Commissions" includes but is not limited to brokerage commissions, asset management fees, and similar fees charged in the regular course of business to a customer for the maintenance and management of the customer's account.
(3) "Gross receipts" means one of the following:
(a) In the case of a dealer in intangibles principally engaged in the business of lending money or discounting loans, the aggregate amount of loans effected or discounted;
(b) In the case of a dealer in intangibles principally engaged in the business of selling or buying stocks, bonds, or other similar securities either on the dealer's own account or as agent for another, the aggregate amount of all commissions charged.
(B) Each dealer in intangibles shall return to
the tax
commissioner between the first and second Mondays of
March,
annually, a report exhibiting in detail, and under
appropriate
heads,
his
the dealer's resources and liabilities at
the close of
business on the thirty-first day of December next preceding. In
the case of an unincorporated dealer in intangibles, such report
shall also exhibit the amount or value as of the date of
conversion of all property within the year preceding the date of
listing, and on or after the first day of November converted into
bonds or other securities not taxed to the extent such nontaxable
bonds or securities may be shown in
his
the dealer's resources
on
such date,
without deduction for indebtedness created in the
purchase of
such nontaxable bonds or securities.
If a dealer in intangibles maintains separate business
offices, whether within this state only or within and without
this
state,
said
the report shall also show the gross receipts from
business done at each such office during the year ending on the
thirty-first day of December next preceding.
"Gross receipts" as used in this section and section
5725.15
of the Revised Code, means, in the case of a dealer in
intangibles
principally engaged in the business of lending money
or
discounting loans, the aggregate amount of loans effected or
discounted; in the case of a dealer in intangibles principally
engaged in the business of selling or buying stocks, bonds, and
other similar securities either on his own account
or as agent
for
another, gross receipts means the aggregate amount of all
commissions charged plus one per cent of the aggregate amount of
all other receipts.
As used in
For the purposes of this section and section
5725.15 of the Revised
Code, business is considered done at an
office when it originates
at such office, but the receipts from
business originating at one
office and consummated at another
office shall be divided
equitably between such offices.
(C) For the purposes of this section and section 5725.15 of the Revised Code, in the case of a dealer in intangibles principally engaged in the business of selling or buying stocks, bonds, or other similar securities either on the dealer's own account or as agent for another, the dealer's capital, surplus, and undivided profits employed in this state shall bear the same ratio to the dealer's total capital, surplus, and undivided profits employed everywhere as the amount described in division (C)(1) of this section bears to the amount described in division (C)(2) of this section:
(1) The sum of the commissions earned during the year covered by the report from transactions with respect to brokerage accounts owned by customers having billing addresses in this state;
(2) The sum of the commissions earned during that year from transactions with respect to brokerage accounts owned by all of the dealer's customers.
(D) An incorporated dealer in intangibles which owns or controls fifty-one per cent or more of the common stock of another incorporated dealer in intangibles may, under uniform regulations prescribed by the tax commissioner, make a consolidated return for the purpose of sections 5725.01 to 5725.26, inclusive, of the Revised Code. In such case the parent corporation making such return is not required to include in its resources any of the stocks, securities, or other obligations of its subsidiary dealers, nor permitted to include in its liabilities any of its own securities or other obligations belonging to its subsidiaries.
Sec. 5725.24. (A) As used in this section, "qualifying dealer" means a dealer in intangibles that is a qualifying dealer in intangibles as defined in section 5733.45 of the Revised Code or a member of a qualifying controlled group, as defined in section 5733.04 of the Revised Code, of which an insurance company also is a member on the first day of January of the year in and for which the tax imposed by section 5707.03 of the Revised Code is required to be paid by the dealer.
(B) The taxes levied by
sections 5707.03 and
section
5725.18 of the Revised Code and
collected pursuant to this
chapter
shall be paid into the state
treasury to the credit of
the
general
revenue fund.
The
(C) The
taxes levied by section 5707.03 of
the Revised Code
on deposits
and on the value of shares in and
capital employed by
dealers in
intangibles
other than those that are qualifying
dealers shall be for the use
of the general revenue fund of
the
state and the local government
funds of the several counties
in
which the taxes originate as
provided in
divisions (A) and (B)
of
this
section
division.
On or before the first day of each month on which there is
money in the state treasury for disbursement under this
section
division,
the tax commissioner shall provide for payment to the
county
treasurer of each county of
five-eighths of the amount of
the taxes collected
under this chapter as follows:
(A) All of the money received and credited on account of
taxes assessed on deposits of offices of financial institutions
located in the county, as so shown;
(B) Five-eighths of the money received and credited on
account of shares in and capital employed by dealers in
intangibles
other than those that are qualifying dealers,
representing capital employed in the county, as so
shown.
The. The balance of the money received and credited on
account
of taxes assessed on shares in and capital employed by
such
dealers in
intangibles shall be credited to the general
revenue
fund.
For the purpose of this
section
division, such taxes are
deemed to
originate in the counties in which
such financial
institutions
and
such dealers in intangibles have their offices.
Money received into the treasury of a county pursuant to this section shall be credited to the undivided local government fund of the county and shall be distributed by the budget commission as provided by law.
(D) All of the taxes levied under section 5707.03 of the Revised Code on the value of the shares in and capital employed by dealers in intangibles that are qualifying dealers shall be paid into the state treasury to the credit of the general revenue fund.
Sec. 5725.25. (A) The real estate of a domestic insurance company shall be taxed in the place where it is located, the same as the real estate of other persons is taxed, but the tax provided for by sections 5725.01 to 5725.26 of the Revised Code, shall be in lieu of all other taxes on the other property and assets of such domestic insurance company, except as provided in division (B) of this section, and of all other taxes, charges, and excises on such domestic insurance companies, and all other taxes on the stockholders, members, or policyholders of such company by reason of their stock or other interest in such insurance company, except as to annuities or the right to receive the proceeds of a policy payable after its maturity in installments, or left with the company at interest. Sections 5725.01 to 5725.26 of the Revised Code do not assess any tax on any foreign insurance company or affect any tax on a foreign insurance company under any laws of this state.
(B) Tangible personal property taxable under Chapter 5711. of the Revised Code shall be subject to taxation if it is owned by a domestic insurance company and leased or held for the purpose of leasing to a person other than an insurance company for use in business.
(C) For reports required to be filed under section 5725.14 of the Revised Code in 2003 and thereafter, nothing in this section shall be construed to exempt the property of any dealer in intangibles under section 5725.13 of the Revised Code from the tax imposed under section 5707.03 of the Revised Code.
Sec. 5725.26. The real estate of a financial institution or dealer in intangibles shall be taxed in the place where it is located, the same as the real estate of persons is taxed, but the taxes provided for in Chapters 5725. and 5733. of the Revised Code, shall be in lieu of all other taxes on the other property and assets of such institution or dealer, except personal property taxable under Chapter 5711. of the Revised Code and leased, or held for the purpose of leasing, to others if the owner or lessor of the property acquired it for the sole purpose of leasing it to others.
For reports required to be filed under section 5725.14 of the Revised Code in 2003 and thereafter, nothing in this section shall be construed to exempt the property of any dealer in intangibles under section 5725.13 of the Revised Code from the tax imposed under section 5707.03 of the Revised Code.
Sec. 5733.056. (A) As used in this section:
(1) "Billing address" means the address where any notice, statement, or bill relating to a customer's account is mailed, as indicated in the books and records of the taxpayer on the first day of the taxable year or on such later date in the taxable year when the customer relationship began.
(2) "Borrower or credit card holder located in this state" means:
(a) A borrower, other than a credit card holder, that is engaged in a trade or business and maintains its commercial domicile in this state; or
(b) A borrower that is not engaged in a trade or business, or a credit card holder, whose billing address is in this state.
(3) "Branch" means a "domestic branch" as defined in section 3 of the "Federal Deposit Insurance Act," 64 Stat. 873, 12 U.S.C. 1813(o), as amended.
(4) "Compensation" means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services that are included in such employee's gross income under the Internal Revenue Code. In the case of employees not subject to the Internal Revenue Code, such as those employed in foreign countries, the determination of whether such payments would constitute gross income to such employees under the Internal Revenue Code shall be made as though such employees were subject to the Internal Revenue Code.
(5) "Credit card" means a credit, travel, or entertainment card.
(6) "Credit card issuer's reimbursement fee" means the fee a taxpayer receives from a merchant's bank because one of the persons to whom the taxpayer has issued a credit card has charged merchandise or services to the credit card.
(7) "Deposits" has the meaning given in section 3 of the "Federal Deposit Insurance Act," 64 Stat. 873, 12 U.S.C. 1813(1), as amended.
(8) "Employee" means, with respect to a particular taxpayer, any individual who under the usual common law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer.
(9) "Gross rents" means the actual sum of money or other consideration payable for the use or possession of property. "Gross rents" includes:
(a) Any amount payable for the use or possession of real property or tangible personal property whether designated as a fixed sum of money or as a percentage of receipts, profits, or otherwise;
(b) Any amount payable as additional rent or in lieu of rent, such as interest, taxes, insurance, repairs, or any other amount required to be paid by the terms of a lease or other arrangement; and
(c) A proportionate part of the cost of any improvement to real property made by or on behalf of the taxpayer which reverts to the owner or lessor upon termination of a lease or other arrangement. The amount to be included in gross rents is the amount of amortization or depreciation allowed in computing the taxable income base for the taxable year. However, where a building is erected on leased land, by or on behalf of the taxpayer, the value of the land is determined by multiplying the gross rent by eight, and the value of the building is determined in the same manner as if owned by the taxpayer.
(d) The following are not included in the term "gross rents":
(i) Reasonable amounts payable as separate charges for water and electric service furnished by the lessor;
(ii) Reasonable amounts payable as service charges for janitorial services furnished by the lessor;
(iii) Reasonable amounts payable for storage, provided such amounts are payable for space not designated and not under the control of the taxpayer; and
(iv) That portion of any rental payment which is applicable to the space subleased from the taxpayer and not used by it.
(10) "Loan" means any extension of credit resulting from direct negotiations between the taxpayer and its customer, or the purchase, in whole or in part, of such extension of credit from another. Loans include debt obligations of subsidiaries, participations, syndications, and leases treated as loans for federal income tax purposes. "Loan" does not include: properties treated as loans under section 595 of the Internal Revenue Code; futures or forward contracts; options; notional principal contracts such as swaps; credit card receivables, including purchased credit card relationships; non-interest bearing balances due from depositor institutions; cash items in the process of collection; federal funds sold; securities purchased under agreements to resell; assets held in a trading account; securities; interests in a real estate mortgage investment conduit or other mortgage-backed or asset-backed security; and other similar items.
(11) "Loan secured by real property" means that fifty per cent or more of the aggregate value of the collateral used to secure a loan or other obligation, when valued at fair market value as of the time the original loan or obligation was incurred, was real property.
(12) "Merchant discount" means the fee, or negotiated discount, charged to a merchant by the taxpayer for the privilege of participating in a program whereby a credit card is accepted in payment for merchandise or services sold to the card holder.
(13) "Participation" means an extension of credit in which an undivided ownership interest is held on a pro rata basis in a single loan or pool of loans and related collateral. In a loan participation, the credit originator initially makes the loan and then subsequently resells all or a portion of it to other lenders. The participation may or may not be known to the borrower.
(14) "Principal base of operations" with respect to transportation property means the place of more or less permanent nature from which the property is regularly directed or controlled. With respect to an employee, the "principal base of operations" means the place of more or less permanent nature from which the employee regularly (a) starts work and to which the employee customarily returns in order to receive instructions from the employer or (b) communicates with the employee's customers or other persons or (c) performs any other functions necessary to the exercise of the trade or profession at some other point or points.
(15) "Qualified institution" means a financial institution that on or after June 1, 1997:
(a)(i) Has consummated one or more approved transactions with insured banks with different home states that would qualify under section 102 of the "Riegle-Neal Interstate Banking and Branching Efficiency Act of 1994," Public Law 103-328, 108 Stat. 2338;
(ii) Is a federal savings association or federal savings bank that has consummated one or more interstate acquisitions that result in a financial institution that has branches in more than one state; or
(iii) Has consummated one or more approved interstate acquisitions under authority of Title XI of the Revised Code that result in a financial institution that has branches in more than one state; and
(b) Has at least
ten
nine per cent of its deposits in
this state
as of the last day of June prior to the beginning of
the tax year.
(16) "Real property owned" and "tangible personal property owned" mean real and tangible personal property, respectively, on which the taxpayer may claim depreciation for federal income tax purposes, or to which the taxpayer holds legal title and on which no other person may claim depreciation for federal income tax purposes, or could claim depreciation if subject to federal income tax. Real and tangible personal property do not include coin, currency, or property acquired in lieu of or pursuant to a foreclosure.
(17) "Regular place of business" means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied, and used by employees of the taxpayer.
(18) "State" means a state of the United States, the District of Columbia, the commonwealth of Puerto Rico, or any territory or possession of the United States.
(19) "Syndication" means an extension of credit in which two or more persons fund and each person is at risk only up to a specified percentage of the total extension of credit or up to a specified dollar amount.
(20) "Transportation property" means vehicles and vessels capable of moving under their own power, such as aircraft, trains, water vessels and motor vehicles, as well as any equipment or containers attached to such property, such as rolling stock, barges, trailers, or the like.
(B) The annual financial institution report determines the value of the issued and outstanding shares of stock of the taxpayer, and is the base or measure of the franchise tax liability. Such determination shall be made as of the date shown by the report to have been the beginning of the financial institution's annual accounting period that includes the first day of January of the tax year. For purposes of this section, division (A) of section 5733.05, and division (D) of section 5733.06 of the Revised Code, the value of the issued and outstanding shares of stock of the financial institution shall include the total value, as shown by the books of the financial institution, of its capital, surplus, whether earned or unearned, undivided profits, and reserves, but exclusive of:
(1) Reserves for accounts receivable, depreciation, depletion, and any other valuation reserves with respect to specific assets;
(2) Taxes due and payable during the year for which such report was made;
(3) Voting stock and participation certificates in corporations chartered pursuant to the "Farm Credit Act of 1971," 85 Stat. 597, 12 U.S.C. 2091, as amended;
(4) Good will, appreciation, and abandoned property as set up in the annual report of the financial institution, provided a certified balance sheet of the company is made available upon the request of the tax commissioner. Such balance sheet shall not be a part of the public records, but shall be a confidential report for use of the tax commissioner only.
(5) A portion of the value of the issued and outstanding shares of stock of such financial institution equal to the amount obtained by multiplying such value by the quotient obtained by:
(a) Dividing (1) the amount of the financial institution's assets, as shown on its books, represented by investments in the capital stock and indebtedness of public utilities of which at least eighty per cent of the utility's issued and outstanding common stock is owned by the financial institution by (2) the total assets of such financial institution as shown on its books;
(b) Dividing (1) the amount of the financial institution's assets, as shown on its books, represented by investments in the capital stock and indebtedness of insurance companies of which at least eighty per cent of the insurance company's issued and outstanding common stock is owned by the financial institution by (2) the total assets of such financial institution as shown on its books;
(c) Dividing (1) the amount of the financial institution's assets, as shown on its books, represented by investments in the capital stock and indebtedness of other financial institutions of which at least twenty-five per cent of the other financial institution's issued and outstanding common stock is owned by the financial institution by (2) the total assets of the financial institution as shown on its books. Division (B)(5)(c) of this section applies only with respect to such other financial institutions that for the tax year immediately following the taxpayer's taxable year will pay the tax imposed by division (D) of section 5733.06 of the Revised Code.
(6) Land that has been determined pursuant to section 5713.31 of the Revised Code by the county auditor of the county in which the land is located to be devoted exclusively to agricultural use as of the first Monday of June in the financial institution's taxable year.
(7) Property within this state used exclusively during the taxable year for qualified research as defined in section 5733.05 of the Revised Code.
(C) The base upon which the tax levied under division (D) of section 5733.06 of the Revised Code shall be computed by multiplying the value of a financial institution's issued and outstanding shares of stock as determined in division (B) of this section by a fraction. The numerator of the fraction is the sum of the following: the property factor multiplied by fifteen, the payroll factor multiplied by fifteen, and the sales factor multiplied by seventy. The denominator of the fraction is one hundred, provided that the denominator shall be reduced by fifteen if the property factor has a denominator of zero, by fifteen if the payroll factor has a denominator of zero, and by seventy if the sales factor has a denominator of zero.
(D) A financial institution shall calculate the property factor as follows:
(1) The property factor is a fraction, the numerator of which is the average value of real property and tangible personal property rented to the taxpayer that is located or used within this state during the taxable year, the average value of real and tangible personal property owned by the taxpayer that is located or used within this state during the taxable year, and the average value of the taxpayer's loans and credit card receivables that are located within this state during the taxable year; and the denominator of which is the average value of all such property located or used within and without this state during the taxable year.
(2)(a) The value of real property and tangible personal property owned by the taxpayer is the original cost or other basis of such property for federal income tax purposes without regard to depletion, depreciation, or amortization.
(b) Loans are valued at their outstanding principal balance, without regard to any reserve for bad debts. If a loan is charged-off in whole or in part for federal income tax purposes, the portion of the loan charged-off is not outstanding. A specifically allocated reserve established pursuant to financial accounting guidelines which is treated as charged-off for federal income tax purposes shall be treated as charged-off for purposes of this section.
(c) Credit card receivables are valued at their outstanding principal balance, without regard to any reserve for bad debts. If a credit card receivable is charged-off in whole or in part for federal income tax purposes, the portion of the receivable charged-off is not outstanding.
(3) The average value of property owned by the taxpayer is computed on an annual basis by adding the value of the property on the first day of the taxable year and the value on the last day of the taxable year and dividing the sum by two. If averaging on this basis does not properly reflect average value, the tax commissioner may require averaging on a more frequent basis. The taxpayer may elect to average on a more frequent basis. When averaging on a more frequent basis is required by the tax commissioner or is elected by the taxpayer, the same method of valuation must be used consistently by the taxpayer with respect to property within and without this state and on all subsequent returns unless the taxpayer receives prior permission from the tax commissioner or the tax commissioner requires a different method of determining value.
(4)(a) The average value of real property and tangible personal property that the taxpayer has rented from another and is not treated as property owned by the taxpayer for federal income tax purposes, shall be determined annually by multiplying the gross rents payable during the taxable year by eight.
(b) Where the use of the general method described in division (D)(4)(a) of this section results in inaccurate valuations of rented property, any other method which properly reflects the value may be adopted by the tax commissioner or by the taxpayer when approved in writing by the tax commissioner. Once approved, such other method of valuation must be used on all subsequent returns unless the taxpayer receives prior approval from the tax commissioner or the tax commissioner requires a different method of valuation.
(5)(a) Except as described in division (D)(5)(b) of this section, real property and tangible personal property owned by or rented to the taxpayer is considered to be located within this state if it is physically located, situated, or used within this state.
(b) Transportation property is included in the numerator of the property factor to the extent that the property is used in this state. The extent an aircraft will be deemed to be used in this state and the amount of value that is to be included in the numerator of this state's property factor is determined by multiplying the average value of the aircraft by a fraction, the numerator of which is the number of landings of the aircraft in this state and the denominator of which is the total number of landings of the aircraft everywhere. If the extent of the use of any transportation property within this state cannot be determined, then the property will be deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle will be deemed to be used wholly in the state in which it is registered.
(6)(a)(i) A loan, other than a loan or advance described in division (D)(6)(d) of this section, is considered to be located within this state if it is properly assigned to a regular place of business of the taxpayer within this state.
(ii) A loan is properly assigned to the regular place of business with which it has a preponderance of substantive contacts. A loan assigned by the taxpayer to a regular place of business without the state shall be presumed to have been properly assigned if:
(I) The taxpayer has assigned, in the regular course of its business, such loan on its records to a regular place of business consistent with federal or state regulatory requirements;
(II) Such assignment on its records is based upon substantive contacts of the load to such regular place of business; and
(III) The taxpayer uses the records reflecting assignment of loans for the filing of all state and local tax returns for which an assignment of loans to a regular place of business is required.
(iii) The presumption of proper assignment of a loan
provided in
division (D)(6)(a)(ii) of this section may be
rebutted
upon a showing by the tax commissioner, supported by a
preponderance of the evidence, that the preponderance of
substantive contacts regarding such loan did not occur at the
regular place of business to which it was assigned on the
taxpayer's records. When such presumption has been rebutted,
the
loan shall then be located within this state if (1) the
taxpayer
had a regular place of business within this state at
the time the
loan was made; and (2) the taxpayer fails to show,
by a
preponderance of the evidence, that the preponderance of
substantive contacts regarding such
load
loan did not occur within
this
state.
(b) In the case of a loan which is assigned by the taxpayer to a place without this state which is not a regular place of business, it shall be presumed, subject to rebuttal by the taxpayer on a showing supported by the preponderance of evidence, that the preponderance of substantive contacts regarding the loan occurred within this state if, at the time the loan was made the taxpayer's commercial domicile was within this state.
(c) To determine the state in which the preponderance of substantive contacts relating to a loan have occurred, the facts and circumstances regarding the loan at issue shall be reviewed on a case-by-case basis and consideration shall be given to such activities as the solicitation, investigation, negotiation, approval, and administration of the loan. The terms "solicitation," "investigation," "negotiation," "approval," and "administration" are defined as follows:
(i) "Solicitation" is either active or passive. Active solicitation occurs when an employee of the taxpayer initiates the contact with the customer. Such activity is located at the regular place of business which the taxpayer's employee is regularly connected with or working out of, regardless of where the services of such employee were actually performed. Passive solicitation occurs when the customer initiates the contact with the taxpayer. If the customer's initial contact was not at a regular place of business of the taxpayer, the regular place of business, if any, where the passive solicitation occurred is determined by the facts in each case.
(ii) "Investigation" is the procedure whereby employees of the taxpayer determine the creditworthiness of the customer as well as the degree of risk involved in making a particular agreement. Such activity is located at the regular place of business which the taxpayer's employees are regularly connected with or working out of, regardless of where the services of such employees were actually performed.
(iii) Negotiation is the procedure whereby employees of the taxpayer and its customer determine the terms of the agreement, such as the amount, duration, interest rate, frequency of repayment, currency denomination, and security required. Such activity is located at the regular place of business to which the taxpayer's employees are regularly connected or working from, regardless of where the services of such employees were actually performed.
(iv) "Approval" is the procedure whereby employees or the board of directors of the taxpayer make the final determination whether to enter into the agreement. Such activity is located at the regular place of business to which the taxpayer's employees are regularly connected or working from, regardless of where the services of such employees were actually performed. If the board of directors makes the final determination, such activity is located at the commercial domicile of the taxpayer.
(v) "Administration" is the process of managing the account. This process includes bookkeeping, collecting the payments, corresponding with the customer, reporting to management regarding the status of the agreement, and proceeding against the borrower or the security interest if the borrower is in default. Such activity is located at the regular place of business that oversees this activity.
(d) A loan or advance to a subsidiary corporation at least fifty-one per cent of whose common stock is owned by the financial institution shall be allocated in and out of the state by the application of a ratio whose numerator is the sum of the net book value of the subsidiary's real property owned in this state and the subsidiary's tangible personal property owned in this state and whose denominator is the sum of the subsidiary's real property owned wherever located and the subsidiary's tangible personal property owned wherever located. For purposes of calculating this ratio, the taxpayer shall determine net book value in accordance with generally accepted accounting principles. If the subsidiary corporation owns at least fifty-one per cent of the common stock of another corporation, the ratio shall be calculated by including the other corporation's real property and tangible personal property. The calculation of the ratio applies with respect to all lower-tiered subsidiaries, provided that the immediate parent corporation of the subsidiary owns at least fifty-one per cent of the common stock of that subsidiary.
(7) For purposes of determining the location of credit card receivables, credit card receivables shall be treated as loans and shall be subject to division (D)(6) of this section.
(8) A loan that has been properly assigned to a state shall, absent any change of material fact, remain assigned to that state for the length of the original term of the loan. Thereafter, the loan may be properly assigned to another state if the loan has a preponderance of substantive contact to a regular place of business there.
(E) A financial institution shall calculate the payroll factor as follows:
(1) The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation, and the denominator of which is the total compensation paid both within and without this state during the taxable year.
(2) Compensation is paid in this state if any one of the following tests, applied consecutively, is met:
(a) The employee's services are performed entirely within this state.
(b) The employee's services are performed both within and without this state, but the service performed without this state is incidental to the employee's service within this state. The term "incidental" means any service which is temporary or transitory in nature, or which is rendered in connection with an isolated transaction.
(c) The employee's services are performed both within and without this state, and:
(i) The employee's principal base of operations is within this state; or
(ii) There is no principal base of operations in any state in which some part of the services are performed, but the place from which the services are directed or controlled is in this state; or
(iii) The principal base of operations and the place from which the services are directed or controlled are not in any state in which some part of the service is performed but the employee's residence is in this state.
(F) A financial institution shall calculate the sales factor as follows:
(1) The sales factor is a fraction, the numerator of which is the receipts of the taxpayer in this state during the taxable year and the denominator of which is the receipts of the taxpayer within and without this state during the taxable year. The method of calculating receipts for purposes of the denominator is the same as the method used in determining receipts for purposes of the numerator.
(2) The numerator of the sales factor includes receipts from the lease or rental of real property owned by the taxpayer if the property is located within this state, or receipts from the sublease of real property if the property is located within this state.
(3)(a) Except as described in division (F)(3)(b) of this section the numerator of the sales factor includes receipts from the lease or rental of tangible personal property owned by the taxpayer if the property is located within this state when it is first placed in service by the lessee.
(b) Receipts from the lease or rental of transportation property owned by the taxpayer are included in the numerator of the sales factor to the extent that the property is used in this state. The extent an aircraft will be deemed to be used in this state and the amount of receipts that is to be included in the numerator of this state's sales factor is determined by multiplying all the receipts from the lease or rental of the aircraft by a fraction, the numerator of which is the number of landings of the aircraft in this state and the denominator of which is the total number of landings of the aircraft. If the extent of the use of any transportation property within this state cannot be determined, then the property will be deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle will be deemed to be used wholly in the state in which it is registered.
(4)(a) The numerator of the sales factor includes interest and fees or penalties in the nature of interest from loans secured by real property if the property is located within this state. If the property is located both within this state and one or more other states, the receipts described in this paragraph are included in the numerator of the sales factor if more than fifty per cent of the fair market value of the real property is located within this state. If more than fifty per cent of the fair market value of the real property is not located within any one state, then the receipts described in this paragraph shall be included in the numerator of the sales factor if the borrower is located in this state.
(b) The determination of whether the real property securing a loan is located within this state shall be made as of the time the original agreement was made and any and all subsequent substitutions of collateral shall be disregarded.
(5) The numerator of the sales factor includes interest and fees or penalties in the nature of interest from loans not secured by real property if the borrower is located in this state.
(6) The numerator of the sales factor includes net gains from the sale of loans. Net gains from the sale of loans includes income recorded under the coupon stripping rules of section 1286 of the Internal Revenue Code.
(a) The amount of net gains, but not less than zero, from the sale of loans secured by real property included in the numerator is determined by multiplying such net gains by a fraction the numerator of which is the amount included in the numerator of the sales factor pursuant to division (F)(4) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property.
(b) The amount of net gains, but not less than zero, from the sale of loans not secured by real property included in the numerator is determined by multiplying such net gains by a fraction the numerator of which is the amount included in the numerator of the sales factor pursuant to division (F)(5) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans not secured by real property.
(7) The numerator of the sales factor includes interest and fees or penalties in the nature of interest from credit card receivables and receipts from fees charged to card holders, such as annual fees, if the billing address of the card holder is in this state.
(8) The numerator of the sales factor includes net gains, but not less than zero, from the sale of credit card receivables multiplied by a fraction, the numerator of which is the amount included in the numerator of the sales factor pursuant to division (F)(7) of this section and the denominator of which is the taxpayer's total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to card holders.
(9) The numerator of the sales factor includes all credit card issuer's reimbursement fees multiplied by a fraction, the numerator of which is the amount included in the numerator of the sales factor pursuant to division (F)(7) of this section and the denominator of which is the taxpayer's total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to card holders.
(10) The numerator of the sales factor includes receipts from merchant discount if the commercial domicile of the merchant is in this state. Such receipts shall be computed net of any card holder charge backs, but shall not be reduced by any interchange transaction fees or by any issuer's reimbursement fees paid to another for charges made by its card holders.
(11)(a)(i) The numerator of the sales factor includes loan servicing fees derived from loans secured by real property multiplied by a fraction the numerator of which is the amount included in the numerator of the sales factor pursuant to division (F)(4) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property.
(ii) The numerator of the sales factor includes loan servicing fees derived from loans not secured by real property multiplied by a fraction the numerator of which is the amount included in the numerator of the sales factor pursuant to division (F)(5) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans not secured by real property.
(b) In circumstances in which the taxpayer receives loan servicing fees for servicing either the secured or the unsecured loans of another, the numerator of the sales factor shall include such fees if the borrower is located in this state.
(12) The numerator of the sales factor includes receipts from services not otherwise apportioned under this section if the service is performed in this state. If the service is performed both within and without this state, the numerator of the sales factor includes receipts from services not otherwise apportioned under this section, if a greater proportion of the income producing activity is performed in this state based on cost of performance.
(13)(a) Interest, dividends, net gains, but not less than zero, and other income from investment assets and activities and from trading assets and activities shall be included in the sales factor. Investment assets and activities and trading assets and activities include but are not limited to: investment securities; trading account assets; federal funds; securities purchased and sold under agreements to resell or repurchase; options; futures contracts; forward contracts; notional principal contracts such as swaps; equities; and foreign currency transactions. With respect to the investment and trading assets and activities described in divisions (F)(13)(a)(i) and (ii) of this section, the sales factor shall include the amounts described in such divisions.
(i) The sales factor shall include the amount by which interest from federal funds sold and securities purchased under resale agreements exceeds interest expense on federal funds purchased and securities sold under repurchase agreements.
(ii) The sales factor shall include the amount by which interest, dividends, gains, and other income from trading assets and activities, including, but not limited to, assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends, and losses from such assets and activities.
(b) The numerator of the sales factor includes interest, dividends, net gains, but not less than zero, and other income from investment assets and activities and from trading assets and activities described in division (F)(13)(a) of this section that are attributable to this state.
(i) The amount of interest, other than interest described in division (F)(13)(b)(iv) of this section, dividends, other than dividends described in that division, net gains, but not less than zero, and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the average value of such assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets.
(ii) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in division (F)(13)(a)(i) of this section from such funds and such securities by a fraction, the numerator of which is the average value of federal funds sold and securities purchased under agreements to resell which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such funds and such securities.
(iii) The amount of interest, dividends, gains, and other income from trading assets and activities, including but not limited to assets and activities in the matched book, in the arbitrage book, and foreign currency transaction, but excluding amounts described in division (F)(13)(b)(i) or (ii) of this section, attributable to this state and included in the numerator is determined by multiplying the amount described in division (F)(13)(a)(ii) of this section by a fraction, the numerator of which is the average value of such trading assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all such assets.
(iv) The amount of dividends received on the capital stock of, and the amount of interest received from loans and advances to, subsidiary corporations at least fifty-one per cent of whose common stock is owned by the reporting financial institution shall be allocated in and out of this state by the application of a ratio whose numerator is the sum of the net book value of the payor's real property owned in this state and the payor's tangible personal property owned in this state and whose denominator is the sum of the net book value of the payor's real property owned wherever located and the payor's tangible personal property owned wherever located. For purposes of calculating this ratio, the taxpayer shall determine net book value in accordance with generally accepted accounting principles.
(v) For purposes of this division, average value shall be determined using the rules for determining the average value of tangible personal property set forth in division (D)(2) and (3) of this section.
(c) In lieu of using the method set forth in division (F)(13)(b) of this section, the taxpayer may elect, or the tax commissioner may require in order to fairly represent the business activity of the taxpayer in this state, the use of the method set forth in division (F)(13)(c) of this section.
(i) The amount of interest, other than interest described in division (F)(13)(b)(iv) of this section, dividends, other than dividends described in that division, net gains, but not less than zero, and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all such income from such assets and activities by a fraction, the numerator of which is the gross income from such assets and activities which are properly assigned to a regular place of business of the taxpayer within this state, and the denominator of which is the gross income from all such assets and activities.
(ii) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in division (F)(13)(a)(i) of this section from such funds and such securities by a fraction, the numerator of which is the gross income from such funds and such securities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such funds and such securities.
(iii) The amount of interest, dividends, gains, and other income from trading assets and activities, including, but not limited to, assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, but excluding amounts described in division (F)(13)(a)(i) or (ii) of this section, attributable to this state and included in the numerator, is determined by multiplying the amount described in division (F)(13)(a)(ii) of this section by a fraction, the numerator of which is the gross income from such trading assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all such assets and activities.
(iv) The amount of dividends received on the capital stock of, and the amount of interest received from loans and advances to, subsidiary corporations at least fifty-one per cent of whose common stock is owned by the reporting financial institution shall be allocated in and out of this state by the application of a ratio whose numerator is the sum of the net book value of the payor's real property owned in this state and the payor's tangible personal property owned in this state and whose denominator is the sum of the payor's real property owned wherever located and the payor's tangible personal property owned wherever located. For purposes of calculating this ratio, the taxpayer shall determine net book value in accordance with generally accepted accounting principles.
(d) If the taxpayer elects or is required by the tax commissioner to use the method set forth in division (F)(13)(c) of this section, it shall use this method on all subsequent returns unless the taxpayer receives prior permission from the tax commissioner to use or the tax commissioner requires a different method.
(e) The taxpayer shall have the burden of proving that an investment asset or activity or trading asset or activity was properly assigned to a regular place of business outside of this state by demonstrating that the day-to-day decisions regarding the asset or activity occurred at a regular place of business outside this state. Where the day-to-day decisions regarding an investment asset or activity or trading asset or activity occur at more than one regular place of business and one such regular place of business is in this state and one such regular place of business is outside this state such asset or activity shall be considered to be located at the regular place of business of the taxpayer where the investment or trading policies or guidelines with respect to the asset or activity are established. Unless the taxpayer demonstrates to the contrary, such policies and guidelines shall be presumed to be established at the commercial domicile of the taxpayer.
(14) The numerator of the sales factor includes all other receipts if either:
(a) The income-producing activity is performed solely in this state; or
(b) The income-producing activity is performed both within and without this state and a greater proportion of the income-producing activity is performed within this state than in any other state, based on costs of performance.
(G) A qualified institution may calculate the base upon
which
the fee provided for in
division (D) of section 5733.06
of
the
Revised Code
is determined for each
of the tax
years 1998,
1999, 2000,
2001, 2002, and 2003
year by multiplying
the value of
its
issued and outstanding
shares of stock determined
under
division
(B) of this section by
a single deposits fraction
whose
numerator
is the deposits
assigned to branches in this state
and
whose
denominator is the
deposits assigned to branches
everywhere.
Deposits shall be
assigned to branches in the same
manner in which
the assignment
is made for regulatory purposes.
If
the base
calculated under
this division is less than the base
calculated
under division
(C) of this section, then the qualifying
institution may elect
to substitute the base calculated under this
division for the
base calculated under division (C) of this
section. Such election
may be made annually for each
of the tax
years 1998, 1999, 2000,
2001, 2002, and 2003
year on the
corporate
report.
The election need not accompany the report;
rather, the
election may accompany a subsequently filed but timely
application
for refund, a subsequently filed but timely amended
report, or a
subsequently filed but timely petition for
reassessment. The
election is not irrevocable and it applies
only
to the specified
tax year. Nothing in this division shall
be
construed to extend
any statute of limitations set forth in
this
chapter.
(H) If the apportionment provisions of this section do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the tax commissioner may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
(1) Separate accounting;
(2) The exclusion of any one or more of the factors;
(3) The inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or
(4) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's value.
Sec. 5733.06. The tax hereby charged each corporation subject to this chapter shall be the greater of the sum of divisions (A) and (B) of this section, after the reduction, if any, provided by division (J) of this section, or division (C) of this section, after the reduction, if any, provided by division (J) of this section, except that the tax hereby charged each financial institution subject to this chapter shall be the amount computed under division (D) of this section:
(A) Except as set forth in division (F) of this section, five and one-tenth per cent upon the first fifty thousand dollars of the value of the taxpayer's issued and outstanding shares of stock as determined under division (B) of section 5733.05 of the Revised Code;
(B) Except as set forth in division (F) of this section, eight and one-half per cent upon the value so determined in excess of fifty thousand dollars; or
(C)(1) Except as otherwise provided under division (G) of this section, four mills times that portion of the value of the issued and outstanding shares of stock as determined under division (C) of section 5733.05 of the Revised Code. For the purposes of division (C) of this section, division (C)(2) of section 5733.065, and division (C) of section 5733.066 of the Revised Code, the value of the issued and outstanding shares of stock of an eligible corporation for tax year 2003 through tax year 2007, or of a qualified holding company, is zero.
(2) As used in division (C) of this section, "eligible corporation" means a person treated as a corporation for federal income tax purposes that meets all of the following criteria:
(a) The corporation conducts business for an entire taxable year as a qualified trade or business as defined by division (C) of section 122.15 of the Revised Code.
(b) The corporation uses more than fifty per cent of the corporation's assets, based on net book value, that are located in Ohio solely to conduct activities that constitute a qualified trade or business as defined by section 122.15 of the Revised Code.
(c) The corporation has been formed or organized not more than three years before the report required to be filed by section 5733.02 of the Revised Code is due, without regard to any extensions.
(d) The corporation is not a related member, as defined in section 5733.042 of the Revised Code, at any time during the taxable year with respect to another person treated as a corporation for federal income tax purposes. A corporation is not a related member if during the entire taxable year at least seventy-five per cent of the corporation's stock is owned directly or through a pass-through entity by individuals, estates, and grantor trusts, and the individuals, estates, and grantor trusts do not directly or indirectly own more than twenty per cent of the value of another person treated as a corporation for federal income tax purposes that is conducting a qualified trade or business.
(D) The tax charged each financial institution subject to this chapter shall be that portion of the value of the issued and outstanding shares of stock as determined under division (A) of section 5733.05 of the Revised Code, multiplied by the following amounts:
(1) For tax years prior to the 1999 tax year, fifteen mills;
(2) For the 1999 tax year, fourteen mills;
(3) For tax year 2000 and thereafter, thirteen mills.
(E) No tax shall be charged from any corporation that has been adjudicated bankrupt, or for which a receiver has been appointed, or that has made a general assignment for the benefit of creditors, except for the portion of the then current tax year during which the tax commissioner finds such corporation had the power to exercise its corporate franchise unimpaired by such proceedings or act. The minimum payment for all corporations shall be fifty dollars.
The tax charged to corporations under this chapter for the privilege of engaging in business in this state, which is an excise tax levied on the value of the issued and outstanding shares of stock, shall in no manner be construed as prohibiting or otherwise limiting the powers of municipal corporations, joint economic development zones created under section 715.691 of the Revised Code, and joint economic development districts created under section 715.70 or 715.71 or sections 715.72 to 715.81 of the Revised Code in this state to impose an income tax on the income of such corporations.
(F) If two or more taxpayers satisfy the ownership or control requirements of division (A) of section 5733.052 of the Revised Code, each such taxpayer shall substitute "the taxpayer's pro-rata amount" for "fifty thousand dollars" in divisions (A) and (B) of this section. For purposes of this division, "the taxpayer's pro-rata amount" is an amount that, when added to the other such taxpayers' pro-rata amounts, does not exceed fifty thousand dollars. For the purpose of making that computation, the taxpayer's pro-rata amount shall not be less than zero. Nothing in this division derogates from or eliminates the requirement to make the alternative computation of tax under division (C) of this section.
(G) The tax liability of any corporation under division (C) of this section shall not exceed one hundred fifty thousand dollars.
(H)(1) For the purposes of division (H) of this section, "exiting corporation" means a corporation that satisfies all of the following conditions:
(a) The corporation had nexus with or in this state under the Constitution of the United States during any portion of a calendar year;
(b) The corporation was not a corporation described in division (A) of section 5733.01 of the Revised Code on the first day of January immediately following that calendar year;
(c) The corporation was not a financial institution on the first day of January immediately following that calendar year;
(d) If the corporation was a transferor as defined in section 5733.053 of the Revised Code, the corporation's transferee was not required to add to the transferee's net income the income of the transferor pursuant to division (B) of that section;
(e) During any portion of that calendar year, or any portion of the immediately preceding calendar year, the corporation had net income that was not included in a report filed by the corporation or its transferee pursuant to section 5733.02, 5733.021, 5733.03, 5733.031, or 5733.053 of the Revised Code;
(f) The corporation would have been subject to the tax computed under divisions (A), (B), (C), (F), and (G) of this section if the corporation is assumed to be a corporation described in division (A) of section 5733.01 of the Revised Code on the first day of January immediately following the calendar year to which division (H)(1)(a) of this section refers.
(2) For the purposes of division (H) of this section, "unreported net income" means net income that was not previously included in a report filed pursuant to section 5733.02, 5733.021, 5733.03, 5733.031, or 5733.053 of the Revised Code and that was realized or recognized during the calendar year to which division (H)(1) of this section refers or the immediately preceding calendar year.
(3) Each exiting corporation shall pay a tax computed by first allocating and apportioning the unreported net income pursuant to division (B) of section 5733.05 and section 5733.051 and, if applicable, section 5733.052 of the Revised Code. The exiting corporation then shall compute the tax due on its unreported net income allocated and apportioned to this state by applying divisions (A), (B), and (F) of this section to that income.
(4) Divisions (C) and (G) of this section, division (D)(2) of section 5733.065, and division (C) of section 5733.066 of the Revised Code do not apply to an exiting corporation, but exiting corporations are subject to every other provision of this chapter.
(5) Notwithstanding division (B) of section 5733.01 or sections 5733.02, 5733.021, and 5733.03 of the Revised Code to the contrary, each exiting corporation shall report and pay the tax due under division (H) of this section on or before the thirty-first day of May immediately following the calendar year to which division (H)(1)(a) of this section refers. The exiting corporation shall file that report on the form most recently prescribed by the tax commissioner for the purposes of complying with sections 5733.02 and 5733.03 of the Revised Code. Upon request by the corporation, the tax commissioner may extend the date for filing the report.
(6) If, on account of the application of section 5733.053 of the Revised Code, net income is subject to the tax imposed by divisions (A) and (B) of this section, such income shall not be subject to the tax imposed by division (H)(3) of this section.
(7) The amendments made to division (H) of this section by Am. Sub. S.B. 287 of the 123rd general assembly do not apply to any transfer, as defined in section 5733.053 of the Revised Code, for which negotiations began prior to January 1, 2001, and that was commenced in and completed during calendar year 2001, unless the taxpayer makes an election prior to December 31, 2001, to apply those amendments.
(8) The tax commissioner may adopt rules governing division (H) of this section.
(I) Any reference in the Revised Code to "the tax imposed by section 5733.06 of the Revised Code" or "the tax due under section 5733.06 of the Revised Code" includes the taxes imposed under sections 5733.065 and 5733.066 of the Revised Code.
(J)(1) Division (J) of this section applies solely to a combined company. Section 5733.057 of the Revised Code shall apply when calculating the adjustments required by division (J) of this section.
(2) Subject to division (J)(4) of this section, the total tax calculated in divisions (A) and (B) of this section shall be reduced by an amount calculated by multiplying such tax by a fraction, the numerator of which is the total taxable gross receipts attributed to providing public utility activity other than as an electric company under section 5727.03 of the Revised Code for the year upon which the taxable gross receipts are measured immediately preceding the tax year, and the denominator of which is the total gross receipts from all sources for the year upon which the taxable gross receipts are measured immediately preceding the tax year. Nothing herein shall be construed to exclude from the denominator any item of income described in section 5733.051 of the Revised Code.
(3) Subject to division (J)(4) of this section, the total tax calculated in division (C) of this section shall be reduced by an amount calculated by multiplying such tax by the fraction described in division (J)(2) of this section.
(4) In no event shall the reduction provided by division (J)(2) or (J)(3) of this section exceed the amount of the excise tax paid in accordance with section 5727.38 of the Revised Code, for the year upon which the taxable gross receipts are measured immediately preceding the tax year.
Sec. 5733.0610. (A) A refundable corporation franchise tax credit granted by the tax credit authority under section 122.17 of the Revised Code may be claimed under this chapter, in the order required under section 5733.98 of the Revised Code. For purposes of making tax payments under this chapter, taxes equal to the amount of the refundable credit shall be considered to be paid to this state on the first day of the tax year. The refundable credit shall not be claimed for any tax years following the calendar year in which a relocation of employment positions occurs in violation of an agreement entered into under section 122.171 of the Revised Code.
(B) A nonrefundable corporation franchise tax credit granted by the tax credit authority under section 122.171 of the Revised Code may be claimed under this chapter, in the order required under section 5733.98 of the Revised Code.
Sec. 5733.09. (A) An incorporated company, whether foreign or domestic, owning and operating a public utility in this state, and required by law to file reports with the tax commissioner and to pay an excise tax upon its gross receipts, and insurance, fraternal, beneficial, bond investment, and other corporations required by law to file annual reports with the superintendent of insurance and dealers in intangibles, the shares of which are, or the capital or ownership in capital employed by such dealer is, subject to the taxes imposed by section 5707.03 of the Revised Code, shall not be subject to this chapter, except for sections 5733.031, 5733.042, 5733.05, 5733.052, 5733.053, 5733.069, 5733.0611, 5733.40, 5733.41, and sections 5747.40 to 5747.453 of the Revised Code. However, for reports required to be filed under section 5725.14 of the Revised Code in 2003 and thereafter, nothing in this section shall be construed to exempt the property of any dealer in intangibles under section 5725.13 of the Revised Code from the tax imposed under section 5707.03 of the Revised Code. An electric company subject to the filing requirements of section 5727.08 of the Revised Code or otherwise having nexus with or in this state under the Constitution of the United States, or any other corporation having any gross receipts directly attributable to providing public utility service as an electric company or having any property directly attributable to providing public utility service as an electric company, is subject to this chapter.
(B) A corporation that has made an election under subchapter S, chapter one, subtitle A, of the Internal Revenue Code for its taxable year under such code is exempt from the tax imposed by section 5733.06 of the Revised Code that is based on that taxable year.
A corporation that makes such an election shall file a notice of such election with the tax commissioner between the first day of January and the thirty-first day of March of each tax year that the election is in effect.
(C) An entity defined to be a "real estate investment trust" by section 856 of the Internal Revenue Code, a "regulated investment company" by section 851 of the Internal Revenue Code, or a "real estate mortgage investment conduit" by section 860D of the Internal Revenue Code, is exempt from taxation for a tax year as a corporation under this chapter and is exempt from taxation for a return year as a dealer in intangibles under Chapter 5725. of the Revised Code if it provides the report required by this division. By the last day of March of the tax or return year the entity shall submit to the tax commissioner the name of the entity with a list of the names, addresses, and social security or federal identification numbers of all investors, shareholders, and other similar investors who owned any interest or invested in the entity during the preceding calendar year. The commissioner may extend the date by which the report must be submitted for reasonable cause shown by the entity. The commissioner may prescribe the form of the report required for exemption under this division.
(D)(1) As used in this division:
(a) "Commercial printer" means a person primarily engaged in the business of commercial printing. However, "commercial printer" does not include a person primarily engaged in the business of providing duplicating services using photocopy machines or other xerographic processes.
(b) "Commercial printing" means printing by one or more common processes such as letterpress, lithography, gravure, screen, or digital imaging, and includes related activities such as binding, platemaking, prepress operation, cartographic composition, and typesetting.
(c) "Contract for printing" means an oral or written agreement for the purchase of printed materials produced by a commercial printer.
(d) "Intangible property located at the premises of a commercial printer" means intangible property of any kind owned or licensed by a customer of the commercial printer and furnished to the commercial printer for use in commercial printing.
(e) "Printed material" means any tangible personal property produced or processed by a commercial printer pursuant to a contract for printing.
(f) "Related member" has the same meaning as in division (A)(6) of section 5733.042 of the Revised Code without regard to division (B) of that section.
(2) Except as provided in divisions (D)(3) and (4) of this section, a corporation not otherwise subject to the tax imposed by section 5733.06 of the Revised Code for a tax year does not become subject to that tax for the tax year solely by reason of any one or more of the following occurring in this state during the taxable year that ends immediately prior to the tax year:
(a) Ownership by the corporation or a related member of the corporation of tangible personal property or intangible property located during all or any portion of the taxable year or on the first day of the tax year at the premises of a commercial printer with which the corporation or the corporation's related member has a contract for printing with respect to such property or the premises of a commercial printer's related member with which the corporation or the corporation's related member has a contract for printing with respect to such property;
(b) Sales by the corporation or a related member of the corporation of property produced at and shipped or distributed from the premises of a commercial printer with which the corporation or the corporation's related member has a contract for printing with respect to such property or the premises of a commercial printer's related member with which the corporation or the corporation's related member has a contract for printing with respect to such property;
(c) Activities of employees, officers, agents, or contractors of the corporation or a related member of the corporation on the premises of a commercial printer with which the corporation or the corporation's related member has a contract for printing or the premises of a commercial printer's related member with which the corporation or the corporation's related member has a contract for printing, where the activities are directly and solely related to quality control, distribution, or printing services, or any combination thereof, performed by or at the direction of the commercial printer or the commercial printer's related member.
(3) The exemption under this division does not apply for a taxable year to any corporation having on the first day of January of the tax year or at any time during the taxable year ending immediately preceding the first day of January of the tax year a related member which, on the first day of January of the tax year or during any portion of such taxable year of the corporation, has nexus in or with this state under the Constitution of the United States or holds a certificate of compliance with the laws of this state authorizing it to do business in this state.
(4) With respect to allowing the exemption under this division, the tax commissioner shall be guided by the doctrines of "economic reality," "sham transaction," "step transaction," and "substance over form." A corporation shall bear the burden of establishing by a preponderance of the evidence that any transaction giving rise to an exemption claimed under this division did not have as a principal purpose the avoidance of any portion of the tax imposed by section 5733.06 of the Revised Code.
Application of the doctrines listed in division (D)(4) of this section is not limited to this division.
Sec. 5733.11. (A) If any corporation required to file a report under this chapter fails to file the report within the time prescribed, files an incorrect report, or fails to remit the full amount of the tax due for the period covered by the report, the tax commissioner may make an assessment against the corporation for any deficiency for the period for which the report or tax is due, based upon any information in the commissioner's possession.
No assessment shall be made or issued against a corporation more than three years after the later of the final date the report subject to assessment was required to be filed or the date the report was filed. Such time limit may be extended if both the corporation and the commissioner consent in writing to the extension or if an agreement waiving or extending the time limit has been entered into pursuant to section 122.171 of the Revised Code. Any such extension shall extend the three-year time limit in division (B) of section 5733.12 of the Revised Code for the same period of time. There shall be no bar or limit to an assessment against a corporation that fails to file a report subject to assessment as required by this chapter, or that files a fraudulent report.
The commissioner shall give the corporation assessed written notice of the assessment as provided in section 5703.37 of the Revised Code.
(B) Unless the corporation to which the notice of assessment is directed files with the commissioner within sixty days after service thereof, either personally or by certified mail as provided in section 5703.056 of the Revised Code, a petition for reassessment in writing, signed by the authorized agent of the corporation assessed having knowledge of the facts, and makes payment of the portion of the assessment required by division (E) of this section, the assessment shall become final, and the amount of the assessment shall be due and payable from the corporation assessed to the treasurer of state. The petition shall indicate the corporation's objections, but additional objections may be raised in writing if received prior to the date shown on the final determination by the commissioner.
Unless the petitioner waives a hearing, the commissioner shall assign a time and place for the hearing on the petition and notify the petitioner of the time and place of the hearing by personal service or certified mail, but the commissioner may continue the hearing from time to time if necessary.
The commissioner may make such correction to the assessment as the commissioner finds proper. The commissioner shall serve a copy of the final determination on the petitioner by personal service or by certified mail, and the commissioner's decision in the matter shall be final, subject to appeal as provided in section 5717.02 of the Revised Code. Only objections decided on the merits by the board of tax appeals or a court shall be given collateral estoppel or res judicata effect in considering an application for refund of amounts paid pursuant to the assessment.
(C) After an assessment becomes final, if any portion of the assessment remains unpaid, including accrued interest, a certified copy of the commissioner's entry making the assessment final may be filed in the office of the clerk of the court of common pleas in the county in which the corporation has an office or place of business in this state, the county in which the corporation's statutory agent is located, or Franklin county.
Immediately upon the filing of the entry, the clerk shall enter a judgment against the corporation assessed in the amount shown on the entry. The judgment may be filed by the clerk in a loose-leaf book entitled "special judgments for state corporate franchise and litter taxes," and shall have the same effect as other judgments. Execution shall issue upon the judgment upon the request of the tax commissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment.
The portion of an assessment not paid within sixty days after the day the assessment was issued shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment until the assessment is paid. Interest shall be paid in the same manner as the tax and may be collected by issuing an assessment under this section.
(D) All money collected under this section shall be considered as revenue arising from the taxes imposed by this chapter.
(E) The portion of an assessment which must be paid upon the filing of a petition for reassessment shall be as follows:
(1) If the sole item objected to is the assessed penalty or interest, payment of the assessment, including interest but not penalty, is required;
(2) If the corporation assessed failed to file, prior to the date of issuance of the assessment, the annual report required by section 5733.02 of the Revised Code, any amended report required by division (C) of section 5733.031 of the Revised Code for the tax year at issue, or any amended report required by division (D) of section 5733.067 of the Revised Code to indicate a reduction in the amount of the credit provided under that section, payment of the assessment, including interest but not penalty, is required;
(3) If the corporation assessed filed, prior to the date of issuance of the assessment, the annual report required by section 5733.02 of the Revised Code, all amended reports required by division (C) of section 5733.031 of the Revised Code for the tax year at issue, and all amended reports required by division (D) of section 5733.067 of the Revised Code to indicate a reduction in the amount of the credit provided under that section, and a balance of the taxes shown due on the reports as computed on the reports remains unpaid, payment of only that portion of the assessment representing the unpaid balance of tax and interest is required;
(4) If the corporation assessed does not dispute that it is a taxpayer but claims the protections of section 101 of Public Law 86-272, 73 Stat. 555, 15 U.S.C.A. 381, as amended, payment of only that portion of the assessment representing any balance of taxes shown due on the corporation's annual report required by section 5733.02 of the Revised Code, as computed on the report, that remains unpaid, and that represents taxes imposed by division (C) of section 5733.06, division (C)(2) of section 5733.065, and division (C) of section 5733.066 of the Revised Code, together with all related interest, is required;
(5) If none of the conditions specified in divisions (E)(1) to (4) of this section apply, or if the corporation assessed disputes that it is a taxpayer, no payment is required.
(F) Notwithstanding the fact that a petition for reassessment is pending, the corporation may pay all or a portion of the assessment that is the subject of the petition. The acceptance of a payment by the treasurer of state does not prejudice any claim for refund upon final determination of the petition.
If upon final determination of the petition an error in the assessment is corrected by the commissioner, upon petition so filed or pursuant to a decision of the board of tax appeals or any court to which the determination or decision has been appealed, so that the amount due from the corporation under the corrected assessment is less than the portion paid, there shall be issued to the corporation, its assigns, or legal representative a refund in the amount of the overpayment as provided by section 5733.12 of the Revised Code, with interest on that amount as provided by section 5733.26 of the Revised Code, subject to section 5733.121 of the Revised Code.
Sec. 5733.45. (A) For purposes of this section, a "qualifying dealer in intangibles" is a dealer in intangibles that is a member of a qualifying controlled group of which a financial institution is also a member on the first day of the financial institution's tax year.
(B) For tax years 2002 and thereafter, there is hereby allowed to each financial institution a nonrefundable credit against the tax imposed by section 5733.06 of the Revised Code. The amount of the credit shall be computed in accordance with division (C) of this section. The credit shall be claimed in the order prescribed by section 5733.98 of the Revised Code. The credit shall not exceed the amount of tax otherwise due under section 5733.06 of the Revised Code after deducting any other credits that precede the credit claimed under this section in that order.
(C) Subject to division (D) of this section, the amount of the nonrefundable credit is the lesser of the amount described in division (C)(1) of this section or the amount described in division (C)(2) of this section.
(1) The amount of tax that a qualifying dealer in intangibles paid under Chapter 5707. of the Revised Code during the calendar year immediately preceding the financial institution's tax year. Such amount shall be reduced, but not below zero, by any refunds of such tax received by the qualifying dealer in intangibles under Chapter 5703. of the Revised Code during that calendar year.
(2) The product of the amounts described in division (C)(2)(a) to (C)(2)(c) of this section. The amount described in division (C)(2)(a) of this section shall be ascertained on the last day of the financial institution's taxable year immediately preceding the tax year.
(a) The cost of the financial institution's direct investment in the capital stock of the qualifying dealer in intangibles. The cost does not include any appreciation or goodwill to the extent those amounts are allowed as an exempted asset on the financial institution's annual report.
(b) The ratio described in section 5725.15 of the Revised Code for the calendar year immediately preceding the financial institution's tax year;
(c) The tax rate imposed under division (D) of section 5707.03 of the Revised Code for the calendar year immediately preceding the financial institution's tax year.
(D)(1) The principles and concepts set forth in section 5733.057 of the Revised Code shall apply to ascertain if a dealer in intangibles is a member of a qualifying controlled group of which the financial institution also is a member and to ascertain the cost of the financial institution's direct investment in the capital stock of the qualifying dealer in intangibles.
(2) Notwithstanding section 5733.111 to the contrary, a financial institution claiming the credit provided by this section has the burden to establish by a preponderance of the evidence that none of the doctrines in that section would apply to deny to the financial institution all or a part of the credit otherwise provided by this section.
(E) For tax years 2002 and 2003, the credit allowed by this section applies only if the qualifying dealer in intangibles on account of which the financial institution is claiming the credit submits to the Tax Commissioner, not later than January 15, 2002, a written statement that the qualifying dealer in intangibles irrevocably agrees that it will not seek a refund of the tax paid by the dealer under section 5707.03 of the Revised Code in 2000 and 2001, and irrevocably agrees to continue paying that tax in 2002, regardless of the amendment of section 5725.26 of the Revised Code by Am. Sub. H.B. 405 of the 124th general assembly.
Sec. 5733.98. (A) To provide a uniform procedure for calculating the amount of tax imposed by section 5733.06 of the Revised Code that is due under this chapter, a taxpayer shall claim any credits to which it is entitled in the following order, except as otherwise provided in section 5733.058 of the Revised Code:
(1) The credit for taxes paid by a qualifying pass-through entity allowed under section 5733.0611 of the Revised Code;
(2) The credit allowed for financial institutions under section 5733.45 of the Revised Code;
(3) The credit for qualifying affiliated groups under section 5733.068 of the Revised Code;
(3) (4) The subsidiary corporation credit under section
5733.067
of the Revised Code;
(4) (5) The savings and loan assessment credit under section
5733.063 of the Revised Code;
(5) (6) The credit for recycling and litter prevention
donations
under section
5733.064 of the Revised Code;
(6) (7) The credit for employers that enter into
agreements with
child day-care centers under section 5733.36 of the
Revised Code;
(7) (8) The credit for employers that reimburse employee child
day-care
expenses under section 5733.38 of the Revised
Code;
(8) (9) The credit for maintaining railroad active grade
crossing warning
devices under section 5733.43 of the Revised
Code;
(9) (10) The credit for purchases of lights and reflectors under
section
5733.44 of the Revised Code;
(10)
(11) The job retention credit under division (B) of section
5733.0610 of the Revised Code;
(12) The credit for manufacturing investments under section 5733.061 of the Revised Code;
(11)(13) The credit for purchases of new manufacturing
machinery
and equipment under section 5733.31 or section 5733.311
of the
Revised Code;
(12)(14) The second credit for purchases of new
manufacturing
machinery and equipment under
section 5733.33 of the
Revised Code;
(13)(15) The job training credit under section 5733.42 of
the
Revised
Code;
(14)(16) The credit for qualified research expenses under
section 5733.351 of
the Revised Code;
(15)(17) The enterprise zone credit under section 5709.66 of
the
Revised Code;
(16)(18) The credit for the eligible costs associated with a
voluntary action under section 5733.34
of the Revised Code;
(17)(19) The credit for employers that establish on-site
child
day-care under section 5733.37 of the Revised
Code;
(18)(20) The credit for purchases of qualifying grape
production
property under section 5733.32 of the Revised Code;
(19)(21) The export sales credit under section 5733.069 of
the
Revised Code;
(20)(22) The credit for research and development and
technology
transfer investors under section 5733.35 of the Revised
Code;
(21)(23) The enterprise zone credits under section 5709.65
of
the Revised Code;
(22)(24) The credit for using Ohio coal under section
5733.39
of
the
Revised Code;
(23)(25) The refundable jobs creation credit under
division
(A) of section
5733.0610 of the Revised Code.
(B) For any credit except the refundable jobs creation credit, the amount of the credit for a tax year shall not exceed the tax due after allowing for any other credit that precedes it in the order required under this section. Any excess amount of a particular credit may be carried forward if authorized under the section creating that credit.
Sec. 5739.01. As used in this chapter:
(A) "Person" includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the state and its political subdivisions, and combinations of individuals of any form.
(B) "Sale" and "selling" include all of the following transactions for a consideration in any manner, whether absolutely or conditionally, whether for a price or rental, in money or by exchange, and by any means whatsoever:
(1) All transactions by which title or possession, or both, of tangible personal property, is or is to be transferred, or a license to use or consume tangible personal property is or is to be granted;
(2) All transactions by which lodging by a hotel is or is to be furnished to transient guests;
(3) All transactions by which:
(a) An item of tangible personal property is or is to be repaired, except property, the purchase of which would be exempt from the tax imposed by section 5739.02 of the Revised Code;
(b) An item of tangible personal property is or is to be installed, except property, the purchase of which would be exempt from the tax imposed by section 5739.02 of the Revised Code or property that is or is to be incorporated into and will become a part of a production, transmission, transportation, or distribution system for the delivery of a public utility service;
(c) The service of washing, cleaning, waxing, polishing, or painting a motor vehicle is or is to be furnished;
(d) Industrial laundry cleaning services are or are to be provided;
(e) Automatic data processing, computer services, or electronic information services are or are to be provided for use in business when the true object of the transaction is the receipt by the consumer of automatic data processing, computer services, or electronic information services rather than the receipt of personal or professional services to which automatic data processing, computer services, or electronic information services are incidental or supplemental. Notwithstanding any other provision of this chapter, such transactions that occur between members of an affiliated group are not sales. An affiliated group means two or more persons related in such a way that one person owns or controls the business operation of another member of the group. In the case of corporations with stock, one corporation owns or controls another if it owns more than fifty per cent of the other corporation's common stock with voting rights.
(f) Telecommunications service is provided that originates or terminates in this state and is charged in the records of the telecommunications service vendor to the consumer's telephone number or account in this state, or that both originates and terminates in this state; but does not include transactions by which telecommunications service is paid for by using a prepaid authorization number or prepaid telephone calling card, or by which local telecommunications service is obtained from a coin-operated telephone and paid for by using coin;
(g) Landscaping and lawn care service is or is to be provided;
(h) Private investigation and security service is or is to be provided;
(i) Information services or tangible personal property is provided or ordered by means of a nine hundred telephone call;
(j) Building maintenance and janitorial service is or is to be provided;
(k) Employment service is or is to be provided;
(l) Employment placement service is or is to be provided;
(m) Exterminating service is or is to be provided;
(n) Physical fitness facility service is or is to be provided;
(o) Recreation and sports club service is or is to be provided.
(4) All transactions by which printed, imprinted, overprinted, lithographic, multilithic, blueprinted, photostatic, or other productions or reproductions of written or graphic matter are or are to be furnished or transferred;
(5) The production or fabrication of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the production of fabrication work; and include the furnishing, preparing, or serving for a consideration of any tangible personal property consumed on the premises of the person furnishing, preparing, or serving such tangible personal property. Except as provided in section 5739.03 of the Revised Code, a construction contract pursuant to which tangible personal property is or is to be incorporated into a structure or improvement on and becoming a part of real property is not a sale of such tangible personal property. The construction contractor is the consumer of such tangible personal property, provided that the sale and installation of carpeting, the sale and installation of agricultural land tile, the sale and erection or installation of portable grain bins, or the provision of landscaping and lawn care service and the transfer of property as part of such service is never a construction contract. The transfer of copyrighted motion picture films for exhibition purposes is not a sale, except such films as are used solely for advertising purposes. Other than as provided in this section, "sale" and "selling" do not include transfers of interest in leased property where the original lessee and the terms of the original lease agreement remain unchanged, or professional, insurance, or personal service transactions that involve the transfer of tangible personal property as an inconsequential element, for which no separate charges are made.
As used in division (B)(5) of this section:
(a) "Agricultural land tile" means fired clay or concrete tile, or flexible or rigid perforated plastic pipe or tubing, incorporated or to be incorporated into a subsurface drainage system appurtenant to land used or to be used directly in production by farming, agriculture, horticulture, or floriculture. The term does not include such materials when they are or are to be incorporated into a drainage system appurtenant to a building or structure even if the building or structure is used or to be used in such production.
(b) "Portable grain bin" means a structure that is used or to be used by a person engaged in farming or agriculture to shelter the person's grain and that is designed to be disassembled without significant damage to its component parts.
(6) All transactions in which all of the shares of stock of a closely held corporation are transferred, if the corporation is not engaging in business and its entire assets consist of boats, planes, motor vehicles, or other tangible personal property operated primarily for the use and enjoyment of the shareholders;
(7) All transactions in which a warranty, maintenance or service contract, or similar agreement by which the vendor of the warranty, contract, or agreement agrees to repair or maintain the tangible personal property of the consumer is or is to be provided;
(8) All transactions by which a prepaid authorization number or a prepaid telephone calling card is or is to be transferred.
(C) "Vendor" means the person providing the service or by whom the transfer effected or license given by a sale is or is to be made or given and, for sales described in division (B)(3)(i) of this section, the telecommunications service vendor that provides the nine hundred telephone service; if two or more persons are engaged in business at the same place of business under a single trade name in which all collections on account of sales by each are made, such persons shall constitute a single vendor.
Physicians, dentists, hospitals, and veterinarians who are engaged in selling tangible personal property as received from others, such as eyeglasses, mouthwashes, dentifrices, or similar articles, are vendors. Veterinarians who are engaged in transferring to others for a consideration drugs, the dispensing of which does not require an order of a licensed veterinarian or physician under federal law, are vendors.
(D)(1) "Consumer" means the person for whom the service is provided, to whom the transfer effected or license given by a sale is or is to be made or given, to whom the service described in division (B)(3)(f) or (i) of this section is charged, or to whom the admission is granted.
(2) Physicians, dentists, hospitals, and blood banks operated by nonprofit institutions and persons licensed to practice veterinary medicine, surgery, and dentistry are consumers of all tangible personal property and services purchased by them in connection with the practice of medicine, dentistry, the rendition of hospital or blood bank service, or the practice of veterinary medicine, surgery, and dentistry. In addition to being consumers of drugs administered by them or by their assistants according to their direction, veterinarians also are consumers of drugs that under federal law may be dispensed only by or upon the order of a licensed veterinarian or physician, when transferred by them to others for a consideration to provide treatment to animals as directed by the veterinarian.
(3) A person who performs a facility management, or similar service contract for a contractee is a consumer of all tangible personal property and services purchased for use in connection with the performance of such contract, regardless of whether title to any such property vests in the contractee. The purchase of such property and services is not subject to the exception for resale under division (E)(1) of this section.
(4)(a) In the case of a person who purchases printed matter for the purpose of distributing it or having it distributed to the public or to a designated segment of the public, free of charge, that person is the consumer of that printed matter, and the purchase of that printed matter for that purpose is a sale.
(b) In the case of a person who produces, rather than purchases, printed matter for the purpose of distributing it or having it distributed to the public or to a designated segment of the public, free of charge, that person is the consumer of all tangible personal property and services purchased for use or consumption in the production of that printed matter. That person is not entitled to claim exception under division (E)(8) of this section for any material incorporated into the printed matter or any equipment, supplies, or services primarily used to produce the printed matter.
(c) The distribution of printed matter to the public or to a designated segment of the public, free of charge, is not a sale to the members of the public to whom the printed matter is distributed or to any persons who purchase space in the printed matter for advertising or other purposes.
(5) A person who makes sales of any of the services listed in division (B)(3) of this section is the consumer of any tangible personal property used in performing the service. The purchase of that property is not subject to the resale exception under division (E)(1) of this section.
(E) "Retail sale" and "sales at retail" include all sales except those in which the purpose of the consumer is:
(1) To resell the thing transferred or benefit of the service provided, by a person engaging in business, in the form in which the same is, or is to be, received by the person;
(2) To incorporate the thing transferred as a material or a part, into tangible personal property to be produced for sale by manufacturing, assembling, processing, or refining, or to use or consume the thing transferred directly in producing a product for sale by mining, including without limitation the extraction from the earth of all substances that are classed geologically as minerals, production of crude oil and natural gas, farming, agriculture, horticulture, or floriculture, and persons engaged in rendering farming, agricultural, horticultural, or floricultural services, and services in the exploration for, and production of, crude oil and natural gas, for others are deemed engaged directly in farming, agriculture, horticulture, and floriculture, or exploration for, and production of, crude oil and natural gas; directly in the rendition of a public utility service, except that the sales tax levied by section 5739.02 of the Revised Code shall be collected upon all meals, drinks, and food for human consumption sold upon Pullman and railroad coaches. This paragraph does not exempt or except from "retail sale" or "sales at retail" the sale of tangible personal property that is to be incorporated into a structure or improvement to real property.
(3) To hold the thing transferred as security for the performance of an obligation of the vendor;
(4) To use or consume the thing transferred in the process of reclamation as required by Chapters 1513. and 1514. of the Revised Code;
(5) To resell, hold, use, or consume the thing transferred as evidence of a contract of insurance;
(6) To use or consume the thing directly in commercial fishing;
(7) To incorporate the thing transferred as a material or a part into, or to use or consume the thing transferred directly in the production of, magazines distributed as controlled circulation publications;
(8) To use or consume the thing transferred in the production and preparation in suitable condition for market and sale of printed, imprinted, overprinted, lithographic, multilithic, blueprinted, photostatic, or other productions or reproductions of written or graphic matter;
(9) To use the thing transferred, as described in section 5739.011 of the Revised Code, primarily in a manufacturing operation to produce tangible personal property for sale;
(10) To use the benefit of a warranty, maintenance or service contract, or similar agreement, as defined in division (B)(7) of this section, to repair or maintain tangible personal property, if all of the property that is the subject of the warranty, contract, or agreement would be exempt on its purchase from the tax imposed by section 5739.02 of the Revised Code;
(11) To use the thing transferred as qualified research and development equipment;
(12) To use or consume the thing transferred primarily in storing, transporting, mailing, or otherwise handling purchased sales inventory in a warehouse, distribution center, or similar facility when the inventory is primarily distributed outside this state to retail stores of the person who owns or controls the warehouse, distribution center, or similar facility, to retail stores of an affiliated group of which that person is a member, or by means of direct marketing. Division (E)(12) of this section does not apply to motor vehicles registered for operation on the public highways. As used in division (E)(12) of this section, "affiliated group" has the same meaning as in division (B)(3)(e) of this section and "direct marketing" has the same meaning as in division (B)(37) of section 5739.02 of the Revised Code.
(13) To use or consume the thing transferred to fulfill a contractual obligation incurred by a warrantor pursuant to a warranty provided as a part of the price of the tangible personal property sold or by a vendor of a warranty, maintenance or service contract, or similar agreement the provision of which is defined as a sale under division (B)(7) of this section;
(14) To use or consume the thing transferred in the production of a newspaper for distribution to the public;
(15) To use tangible personal property to perform a service listed in division (B)(3) of this section, if the property is or is to be permanently transferred to the consumer of the service as an integral part of the performance of the service.
As used in division (E) of this section, "thing" includes all transactions included in divisions (B)(3)(a), (b), and (e) of this section.
Sales conducted through a coin-operated device that activates vacuum equipment or equipment that dispenses water, whether or not in combination with soap or other cleaning agents or wax, to the consumer for the consumer's use on the premises in washing, cleaning, or waxing a motor vehicle, provided no other personal property or personal service is provided as part of the transaction, are not retail sales or sales at retail.
(F) "Business" includes any activity engaged in by any person with the object of gain, benefit, or advantage, either direct or indirect. "Business" does not include the activity of a person in managing and investing the person's own funds.
(G) "Engaging in business" means commencing, conducting, or continuing in business, and liquidating a business when the liquidator thereof holds itself out to the public as conducting such business. Making a casual sale is not engaging in business.
(H)(1) "Price," except as provided in divisions (H)(2) and
(3) of this section, means the aggregate value in money of
anything paid or delivered, or promised to be paid or delivered,
in the complete performance of a retail sale, without any
deduction on account of the cost of the property sold, cost of
materials used, labor or service cost, interest, discount paid or
allowed after the sale is consummated, or any other expense. If
the retail sale consists of the rental or lease of tangible
personal property, "price" means the aggregate value in money of
anything paid or delivered, or promised to be paid or delivered,
in the complete performance of the rental or lease, without any
deduction for tax, interest, labor or service charge, damage
liability waiver, termination or damage charge, discount paid or
allowed after the lease is consummated, or any other expense.
The
Except as provided in division (H)(4) of this section, the sales
tax shall be calculated and collected by the lessor on
each
payment made by the lessee. Price does not include the
consideration received as a deposit refundable to the consumer
upon return of a beverage container, the consideration received
as
a deposit on a carton or case that is used for such returnable
containers, or the consideration received as a refundable
security
deposit for the use of tangible personal property to the
extent
that it actually is refunded, if the consideration for
such
refundable deposit is separately stated from the
consideration
received or to be received for the tangible
personal property
transferred in the retail sale. Such
separation must appear in
the sales agreement or on the initial
invoice or initial billing
rendered by the vendor to the
consumer. Price is the amount
received inclusive of the tax,
provided the vendor establishes to
the satisfaction of the tax
commissioner that the tax was added to
the price. When the price
includes both a charge for tangible
personal property and a
charge for providing a service and the
sale of the property and
the charge for the service are separately
taxable, or have a
separately determinable tax status, the price
shall be separately
stated for each such charge so the tax can be
correctly computed
and charged.
The tax collected by the vendor from the consumer under this chapter is not part of the price, but is a tax collection for the benefit of the state and of counties levying an additional sales tax pursuant to section 5739.021 or 5739.026 of the Revised Code and of transit authorities levying an additional sales tax pursuant to section 5739.023 of the Revised Code. Except for the discount authorized in section 5739.12 of the Revised Code, no person other than the state or such a county or transit authority shall derive any benefit from the collection or payment of such tax.
(2) In the case of a sale of any new motor vehicle by a new motor vehicle dealer, as defined in section 4517.01 of the Revised Code, in which another motor vehicle is accepted by the dealer as part of the consideration received, "price" has the same meaning as in division (H)(1) of this section, reduced by the credit afforded the consumer by the dealer for the motor vehicle received in trade.
(3) In the case of a sale of any watercraft or outboard
motor by a watercraft dealer licensed in accordance with section
1547.543 of the Revised Code, in which another watercraft,
watercraft and trailer, or outboard motor is accepted by the
dealer as part of the consideration received, "price" has the
same
meaning as in division (H)(1) of this section, reduced by
the
credit afforded the consumer by the dealer for the
watercraft,
watercraft and trailer, or outboard motor received in
trade.
As
(4) In the case of the lease of any motor vehicle designed by the manufacturer to carry a load of not more than one ton, watercraft, outboard motor, or aircraft, or the lease of any tangible personal property, other than motor vehicles designed by the manufacturer to carry a load of more than one ton, to be used by the lessee primarily for business purposes, the sales tax shall be collected by the vendor at the time the lease is consummated and shall be calculated by the vendor on the basis of the total amount to be paid by the lessee under the lease agreement. If the total amount of the consideration for the lease includes amounts that are not calculated at the time the lease is executed, the tax shall be calculated and collected by the vendor at the time such amounts are billed to the lessee. In the case of an open-end lease, the sales tax shall be calculated by the vendor on the basis of the total amount to be paid during the initial fixed term of the lease, and then for each subsequent renewal period as it comes due.
As used in
division
divisions (H)(3)
and (4) of this section,
"motor
vehicle" has the same meaning as in section 4501.01 of the
Revised Code, and "watercraft"
includes an
outdrive unit attached
to the watercraft.
(I) "Receipts" means the total amount of the prices of the sales of vendors, provided that cash discounts allowed and taken on sales at the time they are consummated are not included, minus any amount deducted as a bad debt pursuant to section 5739.121 of the Revised Code. "Receipts" does not include the sale price of property returned or services rejected by consumers when the full sale price and tax are refunded either in cash or by credit.
(J) "Place of business" means any location at which a person engages in business.
(K) "Premises" includes any real property or portion thereof upon which any person engages in selling tangible personal property at retail or making retail sales and also includes any real property or portion thereof designated for, or devoted to, use in conjunction with the business engaged in by such person.
(L) "Casual sale" means a sale of an item of tangible personal property that was obtained by the person making the sale, through purchase or otherwise, for the person's own use in this state and was previously subject to any state's taxing jurisdiction on its sale or use, and includes such items acquired for the seller's use that are sold by an auctioneer employed directly by the person for such purpose, provided the location of such sales is not the auctioneer's permanent place of business. As used in this division, "permanent place of business" includes any location where such auctioneer has conducted more than two auctions during the year.
(M) "Hotel" means every establishment kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests, whether the rooms are in one or several structures.
(N) "Transient guests" means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
(O) "Making retail sales" means the effecting of transactions wherein one party is obligated to pay the price and the other party is obligated to provide a service or to transfer title to or possession of the item sold. "Making retail sales" does not include the preliminary acts of promoting or soliciting the retail sales, other than the distribution of printed matter which displays or describes and prices the item offered for sale, nor does it include delivery of a predetermined quantity of tangible personal property or transportation of property or personnel to or from a place where a service is performed, regardless of whether the vendor is a delivery vendor.
(P) "Used directly in the rendition of a public utility service" means that property which is to be incorporated into and will become a part of the consumer's production, transmission, transportation, or distribution system and that retains its classification as tangible personal property after such incorporation; fuel or power used in the production, transmission, transportation, or distribution system; and tangible personal property used in the repair and maintenance of the production, transmission, transportation, or distribution system, including only such motor vehicles as are specially designed and equipped for such use. Tangible personal property and services used primarily in providing highway transportation for hire are not used in providing a public utility service as defined in this division.
(Q) "Refining" means removing or separating a desirable product from raw or contaminated materials by distillation or physical, mechanical, or chemical processes.
(R) "Assembly" and "assembling" mean attaching or fitting together parts to form a product, but do not include packaging a product.
(S) "Manufacturing operation" means a process in which materials are changed, converted, or transformed into a different state or form from which they previously existed and includes refining materials, assembling parts, and preparing raw materials and parts by mixing, measuring, blending, or otherwise committing such materials or parts to the manufacturing process. "Manufacturing operation" does not include packaging.
(T) "Fiscal officer" means, with respect to a regional transit authority, the secretary-treasurer thereof, and with respect to a county that is a transit authority, the fiscal officer of the county transit board if one is appointed pursuant to section 306.03 of the Revised Code or the county auditor if the board of county commissioners operates the county transit system.
(U) "Transit authority" means a regional transit authority created pursuant to section 306.31 of the Revised Code or a county in which a county transit system is created pursuant to section 306.01 of the Revised Code. For the purposes of this chapter, a transit authority must extend to at least the entire area of a single county. A transit authority that includes territory in more than one county must include all the area of the most populous county that is a part of such transit authority. County population shall be measured by the most recent census taken by the United States census bureau.
(V) "Legislative authority" means, with respect to a regional transit authority, the board of trustees thereof, and with respect to a county that is a transit authority, the board of county commissioners.
(W) "Territory of the transit authority" means all of the area included within the territorial boundaries of a transit authority as they from time to time exist. Such territorial boundaries must at all times include all the area of a single county or all the area of the most populous county that is a part of such transit authority. County population shall be measured by the most recent census taken by the United States census bureau.
(X) "Providing a service" means providing or furnishing anything described in division (B)(3) of this section for consideration.
(Y)(1)(a) "Automatic data processing" means processing of others' data, including keypunching or similar data entry services together with verification thereof, or providing access to computer equipment for the purpose of processing data.
(b) "Computer services" means providing services consisting of specifying computer hardware configurations and evaluating technical processing characteristics, computer programming, and training of computer programmers and operators, provided in conjunction with and to support the sale, lease, or operation of taxable computer equipment or systems.
(c) "Electronic information services" means providing access to computer equipment by means of telecommunications equipment for the purpose of either of the following:
(i) Examining or acquiring data stored in or accessible to the computer equipment;
(ii) Placing data into the computer equipment to be retrieved by designated recipients with access to the computer equipment.
(d) "Automatic data processing, computer services, or electronic information services" shall not include personal or professional services.
(2) As used in divisions (B)(3)(e) and (Y)(1) of this section, "personal and professional services" means all services other than automatic data processing, computer services, or electronic information services, including but not limited to:
(a) Accounting and legal services such as advice on tax matters, asset management, budgetary matters, quality control, information security, and auditing and any other situation where the service provider receives data or information and studies, alters, analyzes, interprets, or adjusts such material;
(b) Analyzing business policies and procedures;
(c) Identifying management information needs;
(d) Feasibility studies, including economic and technical analysis of existing or potential computer hardware or software needs and alternatives;
(e) Designing policies, procedures, and custom software for collecting business information, and determining how data should be summarized, sequenced, formatted, processed, controlled, and reported so that it will be meaningful to management;
(f) Developing policies and procedures that document how business events and transactions are to be authorized, executed, and controlled;
(g) Testing of business procedures;
(h) Training personnel in business procedure applications;
(i) Providing credit information to users of such information by a consumer reporting agency, as defined in the "Fair Credit Reporting Act," 84 Stat. 1114, 1129 (1970), 15 U.S.C. 1681a(f), or as hereafter amended, including but not limited to gathering, organizing, analyzing, recording, and furnishing such information by any oral, written, graphic, or electronic medium;
(j) Providing debt collection services by any oral, written, graphic, or electronic means.
The services listed in divisions (Y)(2)(a) to (j) of this section are not automatic data processing or computer services.
(Z) "Highway transportation for hire" means the transportation of personal property belonging to others for consideration by any of the following:
(1) The holder of a permit or certificate issued by this state or the United States authorizing the holder to engage in transportation of personal property belonging to others for consideration over or on highways, roadways, streets, or any similar public thoroughfare;
(2) A person who engages in the transportation of personal property belonging to others for consideration over or on highways, roadways, streets, or any similar public thoroughfare but who could not have engaged in such transportation on December 11, 1985, unless the person was the holder of a permit or certificate of the types described in division (Z)(1) of this section;
(3) A person who leases a motor vehicle to and operates it for a person described by division (Z)(1) or (2) of this section.
(AA) "Telecommunications service" means the transmission of any interactive, two-way electromagnetic communications, including voice, image, data, and information, through the use of any medium such as wires, cables, microwaves, cellular radio, radio waves, light waves, or any combination of those or similar media. "Telecommunications service" includes message toll service even though the vendor provides the message toll service by means of wide area transmission type service or private communications service purchased from another telecommunications service provider, but does not include any of the following:
(1) Sales of incoming or outgoing wide area transmission service or wide area transmission type service, including eight hundred or eight-hundred-type service, to the person contracting for the receipt of that service;
(2) Sales of private communications service to the person contracting for the receipt of that service that entitles the purchaser to exclusive or priority use of a communications channel or group of channels between exchanges;
(3) Sales of telecommunications service by companies subject to the excise tax imposed by Chapter 5727. of the Revised Code;
(4) Sales of telecommunications service to a provider of telecommunications service, including access services, for use in providing telecommunications service;
(5) Value-added nonvoice services in which computer processing applications are used to act on the form, content, code, or protocol of the information to be transmitted;
(6) Transmission of interactive video programming by a cable television system as defined in section 505.90 of the Revised Code.
(BB) "Industrial laundry cleaning services" means removing soil or dirt from or supplying towels, linens, or articles of clothing that belong to others and are used in a trade or business.
(CC) "Magazines distributed as controlled circulation publications" means magazines containing at least twenty-four pages, at least twenty-five per cent editorial content, issued at regular intervals four or more times a year, and circulated without charge to the recipient, provided that such magazines are not owned or controlled by individuals or business concerns which conduct such publications as an auxiliary to, and essentially for the advancement of the main business or calling of, those who own or control them.
(DD) "Landscaping and lawn care service" means the services of planting, seeding, sodding, removing, cutting, trimming, pruning, mulching, aerating, applying chemicals, watering, fertilizing, and providing similar services to establish, promote, or control the growth of trees, shrubs, flowers, grass, ground cover, and other flora, or otherwise maintaining a lawn or landscape grown or maintained by the owner for ornamentation or other nonagricultural purpose. However, "landscaping and lawn care service" does not include the providing of such services by a person who has less than five thousand dollars in sales of such services during the calendar year.
(EE) "Private investigation and security service" means the performance of any activity for which the provider of such service is required to be licensed pursuant to Chapter 4749. of the Revised Code, or would be required to be so licensed in performing such services in this state, and also includes the services of conducting polygraph examinations and of monitoring or overseeing the activities on or in, or the condition of, the consumer's home, business, or other facility by means of electronic or similar monitoring devices. "Private investigation and security service" does not include special duty services provided by off-duty police officers, deputy sheriffs, and other peace officers regularly employed by the state or a political subdivision.
(FF) "Information services" means providing conversation, giving consultation or advice, playing or making a voice or other recording, making or keeping a record of the number of callers, and any other service provided to a consumer by means of a nine hundred telephone call, except when the nine hundred telephone call is the means by which the consumer makes a contribution to a recognized charity.
(GG) "Research and development" means designing, creating, or formulating new or enhanced products, equipment, or manufacturing processes, and conducting scientific or technological inquiry and experimentation in the physical sciences with the goal of increasing scientific knowledge which may reveal the bases for new or enhanced products, equipment, or manufacturing processes.
(HH) "Qualified research and development equipment" means capitalized tangible personal property, and leased personal property that would be capitalized if purchased, used by a person primarily to perform research and development. Tangible personal property primarily used in testing, as defined in division (A)(4) of section 5739.011 of the Revised Code, or used for recording or storing test results, is not qualified research and development equipment unless such property is primarily used by the consumer in testing the product, equipment, or manufacturing process being created, designed, or formulated by the consumer in the research and development activity or in recording or storing such test results.
(II) "Building maintenance and janitorial service" means cleaning the interior or exterior of a building and any tangible personal property located therein or thereon, including any services incidental to such cleaning for which no separate charge is made. However, "building maintenance and janitorial service" does not include the providing of such service by a person who has less than five thousand dollars in sales of such service during the calendar year.
(JJ) "Employment service" means providing or supplying personnel, on a temporary or long-term basis, to perform work or labor under the supervision or control of another, when the personnel so supplied receive their wages, salary, or other compensation from the provider of the service. "Employment service" does not include:
(1) Acting as a contractor or subcontractor, where the personnel performing the work are not under the direct control of the purchaser.
(2) Medical and health care services.
(3) Supplying personnel to a purchaser pursuant to a contract of at least one year between the service provider and the purchaser that specifies that each employee covered under the contract is assigned to the purchaser on a permanent basis.
(4) Transactions between members of an affiliated group, as defined in division (B)(3)(e) of this section.
(KK) "Employment placement service" means locating or finding employment for a person or finding or locating an employee to fill an available position.
(LL) "Exterminating service" means eradicating or attempting to eradicate vermin infestations from a building or structure, or the area surrounding a building or structure, and includes activities to inspect, detect, or prevent vermin infestation of a building or structure.
(MM) "Physical fitness facility service" means all transactions by which a membership is granted, maintained, or renewed, including initiation fees, membership dues, renewal fees, monthly minimum fees, and other similar fees and dues, by a physical fitness facility such as an athletic club, health spa, or gymnasium, which entitles the member to use the facility for physical exercise.
(NN) "Recreation and sports club service" means all transactions by which a membership is granted, maintained, or renewed, including initiation fees, membership dues, renewal fees, monthly minimum fees, and other similar fees and dues, by a recreation and sports club, which entitles the member to use the facilities of the organization. "Recreation and sports club" means an organization that has ownership of, or controls or leases on a continuing, long-term basis, the facilities used by its members and includes an aviation club, gun or shooting club, yacht club, card club, swimming club, tennis club, golf club, country club, riding club, amateur sports club, or similar organization.
(OO) "Livestock" means farm animals commonly raised for food or food production, and includes but is not limited to cattle, sheep, goats, swine, and poultry. "Livestock" does not include invertebrates, fish, amphibians, reptiles, horses, domestic pets, animals for use in laboratories or for exhibition, or other animals not commonly raised for food or food production.
(PP) "Livestock structure" means a building or structure used exclusively for the housing, raising, feeding, or sheltering of livestock, and includes feed storage or handling structures and structures for livestock waste handling.
(QQ) "Horticulture" means the growing, cultivation, and production of flowers, fruits, herbs, vegetables, sod, mushrooms, and nursery stock. As used in this division, "nursery stock" has the same meaning as in section 927.51 of the Revised Code.
(RR) "Horticulture structure" means a building or structure used exclusively for the commercial growing, raising, or overwintering of horticultural products, and includes the area used for stocking, storing, and packing horticultural products when done in conjunction with the production of those products.
(SS) "Newspaper" means an unbound publication bearing a title or name that is regularly published, at least as frequently as biweekly, and distributed from a fixed place of business to the public in a specific geographic area, and that contains a substantial amount of news matter of international, national, or local events of interest to the general public.
(TT) "Professional racing team" means a person that employs at least twenty full-time employees for the purpose of conducting a motor vehicle racing business for profit. The person must conduct the business with the purpose of racing one or more motor racing vehicles in at least ten competitive professional racing events each year that comprise all or part of a motor racing series sanctioned by one or more motor racing sanctioning organizations. A "motor racing vehicle" means a vehicle for which the chassis, engine, and parts are designed exclusively for motor racing, and does not include a stock or production model vehicle that may be modified for use in racing. For the purposes of this division:
(1) A "competitive professional racing event" is a motor vehicle racing event sanctioned by one or more motor racing sanctioning organizations, at which aggregate cash prizes in excess of eight hundred thousand dollars are awarded to the competitors.
(2) "Full-time employee" means an individual who is employed for consideration for thirty-five or more hours a week, or who renders any other standard of service generally accepted by custom or specified by contract as full-time employment.
(UU)(1) "Prepaid authorization number" means a numeric or alphanumeric combination that represents a prepaid account that can be used by the account holder solely to obtain telecommunications service, and includes any renewals or increases in the prepaid account.
(2) "Prepaid telephone calling card" means a tangible item that contains a prepaid authorization number that can be used solely to obtain telecommunications service, and includes any renewals or increases in the prepaid account.
(VV) "Lease" means any transfer for a consideration of the possession of and right to use, but not title to, tangible personal property for a fixed period of time greater than twenty-eight days or for an open-ended period of time with a minimum fixed period of more than twenty-eight days.
Sec. 5739.012. (A) As used in this section:
(1) "Sham transaction" means a transaction or series of transactions without economic substance because there is no business purpose or expectation of profit other than obtaining tax benefits.
(2) "Tax" includes only those taxes levied by or pursuant to Chapter 5739. of the Revised Code that are required to be calculated and collected as prescribed by division (H)(4) of section 5739.01 of the Revised Code.
(3) "Taxpayer" includes any person required to pay or to collect and remit tax.
(B)(1) The tax commissioner may disregard any sham transaction and ascertain a taxpayer's liability for tax without the sham transaction.
(2) A lease with a renewal clause and a termination penalty or similar provision that applies if the renewal clause is not exercised is presumed to be a sham transaction. In such a case, the tax shall be calculated and paid on the basis of the entire length of the lease period, including any renewal periods, until the termination penalty or similar provision no longer applies. The taxpayer shall bear the burden of establishing, by a preponderance of the evidence, that the transaction or series of transactions is not a sham transaction.
(C) The tax commissioner may prescribe rules to administer this section.
Sec. 5741.01. As used in this chapter:
(A) "Person" includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, business trusts, governments, and combinations of individuals of any form.
(B) "Storage" means and includes any keeping or retention in this state for use or other consumption in this state.
(C) "Use" means and includes the exercise of any right or power incidental to the ownership of the thing used. A thing is also "used" in this state if its consumer gives or otherwise distributes it, without charge, to recipients in this state.
(D) "Purchase" means acquired or received for a consideration, whether such acquisition or receipt was effected by a transfer of title, or of possession, or of both, or a license to use or consume; whether such transfer was absolute or conditional, and by whatever means the transfer was effected; and whether the consideration was money, credit, barter, or exchange. Purchase includes production, even though the article produced was used, stored, or consumed by the producer. The transfer of copyrighted motion picture films for exhibition purposes is not a purchase, except such films as are used solely for advertising purposes.
(E)
"Seller" means the person from whom a purchase is
made,
and includes every person engaged in this state or
elsewhere in
the business of selling tangible personal property
or providing a
service for storage, use, or other consumption or
benefit in this
state; and when, in the opinion of the tax
commissioner, it is
necessary for the efficient administration of
this chapter, to
regard any salesman, representative, peddler, or
canvasser as the
agent of a dealer, distributor, supervisor, or
employer under whom
he
the person operates, or from whom
he
the person obtains
tangible
personal property, sold by
him
the person for storage,
use, or
other
consumption in this state, irrespective of whether
or not
he
the
person is
making such sales on
his
the person's own
behalf, or on behalf
of such dealer,
distributor, supervisor, or
employer, the commissioner may regard
him
the person as such
agent, and may regard such dealer,
distributor,
supervisor, or
employer as the seller.
"Seller" does not include
any person to
the extent the person provides a communications
medium, such as,
but not limited to, newspapers, magazines,
radio, television, or
cable television, by means of which sellers
solicit purchases of
their goods or services.
(F) "Consumer" means any person who has purchased tangible personal property or has been provided a service for storage, use, or other consumption or benefit in this state. "Consumer" does not include a person who receives, without charge, tangible personal property or a service.
A person who performs a facility management or similar service contract for a contractee is a consumer of all tangible personal property and services purchased for use in connection with the performance of such contract, regardless of whether title to any such property vests in the contractee. The purchase of such property and services is not subject to the exception for resale under division (E)(1) of section 5739.01 of the Revised Code.
(G)(1)
"Price," except in the case of watercraft, outboard
motors, or new motor vehicles, means the aggregate value in money
of anything paid or delivered, or promised to be paid or
delivered, by a consumer to a seller in the complete performance
of the transaction by which tangible personal property has been
purchased or a service has been provided for storage, use, or
other consumption or benefit in this state, without any deduction
or exclusion on account of the cost of the property sold, cost of
materials used, labor or service cost, interest, discount paid or
allowed after the sale is consummated, or any other expense. If
the transaction consists of the rental or lease of tangible
personal property,
"price" means the aggregate value in money of
anything paid or delivered, or promised to be paid or delivered
by
the lessee to the lessor, in the complete performance of the
rental or lease, without any deduction or exclusion of tax,
interest, labor or service charge, damage liability waiver,
termination or damage charge, discount paid or allowed after the
lease is consummated, or any other expense.
The
Except as provided
in division (G)(6) of this section, the tax shall be
calculated
and collected by the lessor on each payment made by
the
lessee.
If
a consumer produces the tangible personal
property
used by
him
the
consumer, the price is the produced
cost of such
tangible
personal
property. The tax collected by the seller from
the
consumer under
such sections is not a part of the price, but
is a
tax collection
for the benefit of the state, and of counties
levying an
additional use tax pursuant to section 5741.021 or
5741.023 of the
Revised Code and of transit authorities levying
an
additional use
tax pursuant to section 5741.022 of the Revised
Code and, except
for the discount authorized under section
5741.12
of the Revised
Code, no person other than the state or
such a
county or transit
authority shall derive any benefit from
the
collection or payment
of such tax.
(2) In the case of watercraft, outboard motors, or new motor vehicles, "price" has the same meaning as in division (H) of section 5739.01 of the Revised Code.
(3) In the case of a nonresident business consumer that purchases and uses tangible personal property outside this state and subsequently temporarily stores, uses, or otherwise consumes such tangible personal property in the conduct of business in this state, the consumer or the tax commissioner may determine the price based on the value of the temporary storage, use, or other consumption, in lieu of determining the price pursuant to division (G)(1) of this section. A price determination made by the consumer is subject to review and redetermination by the commissioner.
(4) In the case of tangible personal property held in this state as inventory for sale or lease, and that is temporarily stored, used, or otherwise consumed in a taxable manner, the price is the value of the temporary use. A price determination made by the consumer is subject to review and redetermination by the commissioner.
(5) In the case of tangible personal property originally purchased and used by the consumer outside this state, and that becomes permanently stored, used, or otherwise consumed in this state more than six months after its acquisition by the consumer, the consumer or the tax commissioner may determine the price based on the current value of such tangible personal property, in lieu of determining the price pursuant to division (G)(1) of this section. A price determination made by the consumer is subject to review and redetermination by the commissioner.
(6) In the case of the purchase or lease of any motor vehicle designed by the manufacturer to carry a load of not more than one ton, watercraft, outboard motor, or aircraft, or the lease of any tangible personal property, other than motor vehicles designed by the manufacturer to carry a load of more than one ton, to be used by the lessee primarily for business purposes, the tax shall be collected by the vendor at the time the lease is consummated and calculated by the vendor on the basis of the total amount to be paid by the lessee under the lease agreement. If the total amount of the consideration for the lease includes amounts that are not calculated at the time the lease is executed, the tax shall be calculated and collected by the vendor at the time such amounts are billed to the lessee. In the case of an open-end lease, the tax shall be calculated by the vendor on the basis of the total amount to be paid during the initial fixed term of the lease, and then for each subsequent renewal period as it comes due. As used in division (G)(6) of this section only, "motor vehicle" has the same meaning as in section 4501.01 of the Revised Code.
(H) "Nexus with this state" means that the seller engages in continuous and widespread solicitation of purchases from residents of this state or otherwise purposefully directs its business activities at residents of this state.
(I) "Substantial nexus with this state" means that the seller has sufficient contact with this state, in accordance with Section 8 of Article I of the Constitution of the United States, to allow the state to require the seller to collect and remit use tax on sales of tangible personal property or services made to consumers in this state. "Substantial nexus with this state" exists when the seller does any of the following:
(1) Maintains a place of business within this state, whether operated by employees or agents of the seller, by a member of an affiliated group, as described in division (B)(3)(e) of section 5739.01 of the Revised Code, of which the seller is a member, or by a franchisee using a trade name of the seller;
(2) Regularly has employees, agents, representatives, solicitors, installers, repairmen, salesmen, or other individuals in this state for the purpose of conducting the business of the seller;
(3) Uses a person in this state for the purpose of receiving or processing orders of the seller's goods or services;
(4) Makes regular deliveries of tangible personal property into this state by means other than common carrier;
(5) Has membership in an affiliated group, as described in division (B)(3)(e) of section 5739.01 of the Revised Code, at least one other member of which has substantial nexus with this state;
(6) Owns tangible personal property that is rented or leased to a consumer in this state, or offers tangible personal property, on approval, to consumers in this state;
(7) Is registered with the secretary of state to do business in this state or is registered or licensed by any state agency, board, or commission to transact business in this state or to make sales to persons in this state;
(8) Has any other contact with this state that would allow this state to require the seller to collect and remit use tax under Section 8 of Article I of the Constitution of the United States.
(J) "Fiscal officer" means, with respect to a regional transit authority, the secretary-treasurer thereof, and with respect to a county which is a transit authority, the fiscal officer of the county transit board appointed pursuant to section 306.03 of the Revised Code or, if the board of county commissioners operates the county transit system, the county auditor.
(K) "Territory of the transit authority" means all of the area included within the territorial boundaries of a transit authority as they from time to time exist. Such territorial boundaries must at all times include all the area of a single county or all the area of the most populous county which is a part of such transit authority. County population shall be measured by the most recent census taken by the United States census bureau.
(L) "Transit authority" means a regional transit authority created pursuant to section 306.31 of the Revised Code or a county in which a county transit system is created pursuant to section 306.01 of the Revised Code. For the purposes of this chapter, a transit authority must extend to at least the entire area of a single county. A transit authority which includes territory in more than one county must include all the area of the most populous county which is a part of such transit authority. County population shall be measured by the most recent census taken by the United States census bureau.
(M) "Providing a service" has the same meaning as in division (X) of section 5739.01 of the Revised Code.
(N) "Other consumption" includes receiving the benefits of a service.
(O) "Lease" means any transfer for a consideration of the possession of and right to use, but not title to, tangible personal property for a fixed period of time greater than twenty-eight days or for an open-ended period of time with a minimum fixed period of more than twenty-eight days.
Sec. 5741.011. (A) As used in this section:
(1) "Sham transaction" has the same meaning as in section 5739.012 of the Revised Code.
(2) "Tax" includes only those taxes levied by or pursuant to Chapter 5741. of the Revised Code that are required to be calculated and collected as prescribed by division (G)(6) of section 5741.01 of the Revised Code.
(3) "Taxpayer" includes any person required to pay or to collect and remit tax.
(B)(1) The tax commissioner may disregard any sham transaction and ascertain a taxpayer's liability for tax without the sham transaction.
(2) A lease with a renewal clause and a termination penalty or similar provision that applies if the renewal clause is not exercised is presumed to be a sham transaction. In such a case, the tax shall be calculated and paid on the basis of the entire length of the lease period, including any renewal periods, until the termination penalty or similar provision no longer applies. The taxpayer shall bear the burden of establishing, by a preponderance of the evidence, that the transaction or series of transactions is not a sham transaction.
(C) The tax commissioner may prescribe rules to administer this section.
Sec. 5743.05. All stamps provided for by section 5743.03
of
the Revised Code, when procured by the tax commissioner, shall
be
immediately delivered to the treasurer of state, who shall
execute
a receipt therefor showing the number and aggregate face
value of
each denomination received by the treasurer of
state and any other
information that the commissioner requires to
enforce the
collection and distribution of all taxes imposed
under section
5743.024 or 5743.026 of the Revised Code, and deliver
the receipt
to the commissioner. The treasurer of state shall sell
the stamps
and, on the fifth day of each month, make a report
showing all
sales made during the preceding month, with
the names of
purchasers, the number of each denomination, the
aggregate face
value purchased by each, and any other information
as the
commissioner requires to enforce the
collection and distribution
of all taxes imposed under section
5743.024 of the Revised Code,
and deliver it to the commissioner.
The treasurer of state shall
be accountable for all stamps
received and unsold. The stamps
shall be sold and
accounted for at their face value, except the
commissioner shall,
by rule certified to the treasurer of state,
authorize the sale
of stamps and meter impressions to wholesale or
retail dealers in
this state, or to wholesale dealers outside this
state, at a
discount of not less than
three
one and
six-tenths
eight-tenths per
cent or more
than ten per cent of their face
value, as a
commission for
affixing and canceling the stamps or
meter
impressions.
The tax commissioner, by rule certified to the treasurer of state, shall authorize the delivery of stamps and meter impressions to wholesale and retail dealers in this state and to wholesale dealers outside this state on credit when the purchaser files with the commissioner a bond to the state in the amount and in the form prescribed by the commissioner, and with surety to the satisfaction of the treasurer of state, conditioned on payment to the treasurer of state within thirty days for stamps or meter impressions delivered within that time. The tax commissioner shall limit delivery of stamps and meter impressions on credit to the period running from the first day of July of the fiscal year until the first day of the following May. Any discount allowed as a commission for affixing and canceling stamps or meter impressions shall be allowed with respect to sales of stamps and meter impressions on credit.
The treasurer of state shall redeem and pay for any
destroyed, unused, or spoiled tax stamps and any unused meter
impressions at their net value, and
he shall refund to wholesale
dealers the net amount of state and county taxes paid erroneously
or paid on cigarettes which have been sold in interstate or
foreign commerce or which have become unsalable, and the net
amount of county taxes that were paid on cigarettes that have
been
sold at retail or for retail sale outside a taxing county.
An
application for a refund of tax shall be filed with the tax
commissioner, on the form prescribed by the commissioner for that
purpose,
within three years from the date the tax stamps are
destroyed or
spoiled, from the date of the erroneous payment, or
from the date
that cigarettes on which taxes have been paid have
been sold in
interstate or foreign commerce or have become
unsalable. On the
filing of the application the commissioner
shall determine the
amount of refund due payable from receipts of
the state tax, and,
if applicable, payable from receipts of a
county tax and certify
such amounts to the director of budget and
management and
treasurer of state for payment from the tax refund
fund created
by section 5703.052 of the Revised Code. When a
refund is
granted for payment of an illegal or erroneous
assessment issued
by the department, the refund shall include
interest on the
amount of the refund from the date of the
overpayment. The
interest shall be computed at the rate per annum
prescribed by
section 5703.47 of the Revised Code.
Sec. 5747.058. (A) A refundable income tax credit granted by the tax credit authority under section 122.17 of the Revised Code may be claimed under this chapter, in the order required under section 5747.98 of the Revised Code. For purposes of making tax payments under this chapter, taxes equal to the amount of the refundable credit shall be considered to be paid to this state on the first day of the taxable year. The refundable credit shall not be claimed for any taxable years ending with or following the calendar year in which a relocation of employment positions occurs in violation of an agreement entered into under section 122.171 of the Revised Code.
(B) A nonrefundable income tax credit granted by the tax credit authority under section 122.171 of the Revised Code may be claimed under this chapter, in the order required under section 5747.98 of the Revised Code.
Sec. 5747.13. (A) If any employer collects the tax imposed by section 5747.02 or under Chapter 5748. of the Revised Code and fails to remit the tax as required by law, or fails to collect the tax, the employer is personally liable for any amount collected which the employer fails to remit, or any amount which the employer fails to collect. If any taxpayer fails to file a return or fails to pay the tax imposed by section 5747.02 or under Chapter 5748. of the Revised Code, the taxpayer is personally liable for the amount of the tax.
If any employer, taxpayer, or qualifying entity required to file a return under this chapter fails to file the return within the time prescribed, files an incorrect return, fails to remit the full amount of the taxes due for the period covered by the return, or fails to remit any additional tax due as a result of a reduction in the amount of the credit allowed under division (B) of section 5747.05 of the Revised Code together with interest on the additional tax within the time prescribed by that division, the tax commissioner may make an assessment against any person liable for any deficiency for the period for which the return is or taxes are due, based upon any information in the commissioner's possession.
An assessment issued against either the employer or the taxpayer pursuant to this section shall not be considered an election of remedies or a bar to an assessment against the other for failure to report or pay the same tax. No assessment shall be issued against any person if the tax actually has been paid by another.
No assessment shall be made or issued against an employer, taxpayer, or qualifying entity more than four years after the final date the return subject to assessment was required to be filed or the date the return was filed, whichever is later. However, the commissioner may assess any balance due as the result of a reduction in the credit allowed under division (B) of section 5747.05 of the Revised Code, including applicable penalty and interest, within four years of the date on which the taxpayer reports a change in either the portion of the taxpayer's adjusted gross income subjected to an income tax or tax measured by income in another state or the District of Columbia or the amount of liability for an income tax or tax measured by income to another state or the District of Columbia, as required by division (B)(3) of section 5747.05 of the Revised Code. Such time limits may be extended if both the employer, taxpayer, or qualifying entity and the commissioner consent in writing to the extension or if an agreement waiving or extending the time limits has been entered into pursuant to section 122.171 of the Revised Code. Any such extension shall extend the four-year time limit in division (B) of section 5747.11 of the Revised Code for the same period of time. There shall be no bar or limit to an assessment against an employer for taxes withheld from employees and not remitted to the state, against an employer, taxpayer, or qualifying entity that fails to file a return subject to assessment as required by this chapter, or against an employer, taxpayer, or qualifying entity that files a fraudulent return.
The commissioner shall give the party assessed written notice of the assessment as provided in section 5703.37 of the Revised Code.
(B) Unless the party to whom the notice of assessment is directed files with the commissioner within sixty days after service of the notice of assessment, either personally or by certified mail, a petition for reassessment in writing, signed by the party assessed, or by the party's authorized agent having knowledge of the facts and makes payment of the portion of the assessment required by division (E) of this section, the assessment shall become final, and the amount of the assessment shall be due and payable from the party assessed to the commissioner with remittance made payable to the treasurer of state. The petition shall indicate the objections of the party assessed, but additional objections may be raised in writing if received prior to the date shown on the final determination by the commissioner.
Unless the petitioner waives a hearing, the commissioner shall assign a time and place for the hearing on the petition and notify the petitioner of the time and place of the hearing by personal service or certified mail, but the commissioner may continue the hearing from time to time if necessary.
The commissioner may make such correction to an assessment as the commissioner finds proper. The commissioner shall serve a copy of a final determination on the petitioner by personal service or certified mail, and the commissioner's decision in the matter shall be final, subject to appeal as provided in section 5717.02 of the Revised Code. Only objections decided on the merits by the board of tax appeals or a court shall be given collateral estoppel or res judicata effect in considering an application for refund of amounts paid pursuant to the assessment.
(C) After an assessment becomes final, if any portion of the assessment remains unpaid, including accrued interest, a certified copy of the commissioner's entry making the assessment final may be filed in the office of the clerk of the court of common pleas in the county in which the employer's, taxpayer's, or qualifying entity's place of business is located or the county in which the party assessed resides. If the party assessed is not a resident of this state, the certified copy of the entry may be filed in the office of the clerk of the court of common pleas of Franklin county.
Immediately upon the filing of the entry, the clerk shall enter a judgment against the party assessed in the amount shown on the entry. The judgment shall be filed by the clerk in one of two loose-leaf books, one entitled "special judgments for state and school district income taxes," and the other entitled "special judgments for qualifying entity taxes." The judgment shall have the same effect as other judgments. Execution shall issue upon the judgment upon the request of the tax commissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment.
The portion of the assessment not paid within sixty days after the assessment was issued shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment until it is paid. Interest shall be paid in the same manner as the tax and may be collected by the issuance of an assessment under this section.
(D) All money collected under this section shall be considered as revenue arising from the taxes imposed by this chapter or Chapter 5733. or 5748. of the Revised Code, as appropriate.
(E) The portion of an assessment which must be paid upon the filing of a petition for reassessment shall be as follows:
(1) If the sole item objected to is the assessed penalty or interest, payment of the assessment, including interest but not penalty, is required;
(2) If the taxpayer or qualifying entity that is assessed failed to file, prior to the date of issuance of the assessment, the annual return or report required by section 5747.08 or 5747.42 of the Revised Code, any amended return or amended report required by section 5747.10 or 5747.45 of the Revised Code for the taxable year at issue, or any report required by division (B) of section 5747.05 of the Revised Code to indicate a reduction in the amount of the credit provided under that division, payment of the assessment, including interest but not penalty, is required, except as otherwise provided under division (E)(6) or (7) of this section;
(3) If the employer assessed had not filed, prior to the date of issuance of the assessment, the annual return required by division (E)(2) of section 5747.07 of the Revised Code covering the period at issue, payment of the assessment, including interest but not penalty, is required;
(4) If the taxpayer or qualifying entity that is assessed filed, prior to the date of issuance of the assessment, the annual return or report required by section 5747.08 or 5747.42 of the Revised Code, all amended returns or reports required by section 5747.10 or 5747.45 of the Revised Code for the taxable year at issue, and all reports required by division (B) of section 5747.05 of the Revised Code to indicate a reduction in the amount of the credit provided under that division, and a balance of the taxes shown due on the returns or reports as computed on the returns or reports remains unpaid, payment of only that portion of the assessment representing the unpaid balance of tax and interest is required;
(5) If the employer assessed filed, prior to the date of issuance of the assessment, the annual return required by division (E)(2) of section 5747.07 of the Revised Code covering the period at issue, and a balance of the taxes shown due on the return as computed on the return remains unpaid, payment of only that portion of the assessment representing the unpaid balance of tax and interest is required;
(6) In the case of a party assessed as a qualifying entity subject to the tax levied under section 5733.41 or 5747.41 of the Revised Code, if the party does not dispute that it is a qualifying entity subject to that tax but claims the protections of section 101 of Public Law 86-272, 73 Stat. 555, 15 U.S.C.A. 381, as amended, no payment is required;
(7) In the case of a party assessed as a qualifying entity subject to the tax levied under section 5733.41 or 5747.41 of the Revised Code, if the party does dispute that it is a qualifying entity subject to that tax, no payment is required;
(8) If none of the conditions specified in divisions (E)(1) to (7) of this section apply, no payment is required.
(F) Notwithstanding the fact that a petition for reassessment is pending, the petitioner may pay all or a portion of the assessment that is the subject of the petition. The acceptance of a payment by the treasurer of state does not prejudice any claim for refund upon final determination of the petition.
If upon final determination of the petition an error in the assessment is corrected by the commissioner, upon petition so filed or pursuant to a decision of the board of tax appeals or any court to which the determination or decision has been appealed, so that the amount due from the party assessed under the corrected assessment is less than the portion paid, there shall be issued to the petitioner or to the petitioner's assigns or legal representative a refund in the amount of the overpayment as provided by section 5747.11 of the Revised Code, with interest on that amount as provided by such section, subject to section 5747.12 of the Revised Code.
Sec. 5747.98. (A) To provide a uniform procedure for calculating the amount of tax due under section 5747.02 of the Revised Code, a taxpayer shall claim any credits to which the taxpayer is entitled in the following order:
(1) The retirement income credit under division (B) of section 5747.055 of the Revised Code;
(2) The senior citizen credit under division (C) of section 5747.05 of the Revised Code;
(3) The lump sum distribution credit under division (D) of section 5747.05 of the Revised Code;
(4) The dependent care credit under section 5747.054 of the Revised Code;
(5) The lump sum retirement income credit under division (C) of section 5747.055 of the Revised Code;
(6) The lump sum retirement income credit under division (D) of section 5747.055 of the Revised Code;
(7) The lump sum retirement income credit under division (E) of section 5747.055 of the Revised Code;
(8) The credit for displaced workers who pay for job training under section 5747.27 of the Revised Code;
(9) The campaign contribution credit under section 5747.29 of the Revised Code;
(10) The twenty-dollar personal exemption credit under section 5747.022 of the Revised Code;
(11) The joint filing credit under division (G) of section 5747.05 of the Revised Code;
(12) The nonresident credit under division (A) of section 5747.05 of the Revised Code;
(13) The credit for a resident's out-of-state income under division (B) of section 5747.05 of the Revised Code;
(14) The credit for employers that enter into agreements with child day-care centers under section 5747.34 of the Revised Code;
(15) The credit for employers that reimburse employee child day-care expenses under section 5747.36 of the Revised Code;
(16) The credit for adoption of a minor child under section 5747.37 of the Revised Code;
(17) The credit for purchases of lights and reflectors under section 5747.38 of the Revised Code;
(18) The job retention credit under division (B) of section 5747.058 of the Revised Code;
(19) The credit for manufacturing investments under section 5747.051 of the Revised Code;
(19)(20) The credit for purchases of new manufacturing
machinery
and equipment
under section 5747.26 or section 5747.261
of the
Revised Code;
(20)(21) The second credit for purchases of new
manufacturing
machinery and
equipment and the credit for using
Ohio coal under
section 5747.31 of the
Revised Code;
(21)(22) The job training credit under section 5747.39 of
the
Revised Code;
(22)(23) The enterprise zone credit under section 5709.66 of
the
Revised Code;
(23)(24) The credit for the eligible costs associated with a
voluntary action
under section 5747.32 of the Revised Code;
(24)(25) The credit
for employers that establish on-site
child
day-care centers under section
5747.35 of the Revised Code;
(25)(26) The credit for purchases of qualifying grape
production
property under section 5747.28 of the Revised Code;
(26)(27) The export sales credit under section 5747.057 of
the
Revised Code;
(27)(28) The credit for research and development and
technology
transfer investors under section 5747.33 of the Revised
Code;
(28)(29) The enterprise zone credits under
section 5709.65
of
the Revised Code;
(29)(30) The refundable jobs creation credit
under
division
(A) of section
5747.058 of the Revised Code;
(30)(31) The refundable credit for taxes paid by a
qualifying
entity granted under section 5747.059 of the Revised
Code;
(31)(32) The refundable credits for taxes paid by a
qualifying
pass-through
entity granted under division (J) of
section 5747.08
of the Revised Code.
(B) For any credit, except the refundable credits enumerated
in
divisions
(A)(29), (30),
and (31), and (32) of this
section and
the
credit granted under division
(I) of section
5747.08 of the
Revised Code, the amount of the credit
for a
taxable year shall
not
exceed the tax due after allowing for any
other credit that
precedes it in the order required under this
section. Any excess
amount of a particular credit may be carried
forward if
authorized
under the section creating that credit.
Nothing in this chapter
shall be construed to allow a taxpayer to
claim, directly or
indirectly, a
credit more than once for a
taxable year.
Sec. 5923.05. (A)(1) Permanent public employees who are members of the Ohio organized militia or members of other reserve components of the armed forces of the United States, including the Ohio national guard, are entitled to leave of absence from their respective positions without loss of pay for the time they are performing service in the uniformed services, for periods of up to one month, for each calendar year in which they are performing service in the uniformed services.
(2) As used in this section:
(a) "Calendar year" means the year beginning on the first day of January and ending on the last day of December.
(b) "Month" means twenty-two eight-hour work days or one hundred seventy-six hours within one calendar year.
(c) "Permanent public employees" and "uniformed services" have the same meanings as in section 5903.01 of the Revised Code.
(d) "State agency" means any department, bureau, board, commission, office, or other organized body established by the constitution or laws of this state for the exercise of any function of state government, the general assembly, all legislative agencies, the supreme court, the court of claims, and the state-supported institutions of higher education.
(B) Except as otherwise provided in division
(D) of this
section, any permanent public employee
who is employed by a
political subdivision
and, who is entitled to the
leave provided
under division (A) of this section, and who is
called or ordered
to
the uniformed services for longer than a
month, for each
calendar
year in which the employee performed
service in the
uniformed
services, because of an executive order
issued by the
president of
the
United States
or, because of an act of congress,
or because of an order to perform duty issued by the governor
pursuant to section 5919.29 of the Revised Code
is entitled,
during the
period designated
in the order or act, to
a leave of
absence and
to be paid, during each
monthly pay period
of that
leave of
absence, the
lesser of the following:
(1) The difference between the permanent public employee's gross monthly wage or salary as a permanent public employee and the sum of the permanent public employee's gross uniformed pay and allowances received that month;
(2) Five hundred dollars.
(C)
Except as otherwise provided in division (D) of this
section, any permanent public employee who is employed by a state
agency
and, who is entitled to the leave provided under division
(A) of this section, and who is called or ordered to the uniformed
services for longer than a month, for each calendar year in which
the employee performed service in the uniformed services, because
of an executive order issued by the president of the United States
or, because of an act of congress, or because of an order to
perform duty issued by the governor pursuant to section 5919.29 of
the Revised Code is entitled, during the period designated in
the
order or act, to a leave of absence and to be paid, during
each
monthly pay period of that leave of absence, the difference
between the permanent public employee's gross monthly wage or
salary as a permanent public employee and the sum of the permanent
public employee's gross uniformed pay and allowances received that
month.
(D) No permanent public employee shall receive payments under division (B) or (C) of this section if the sum of the permanent public employee's gross uniformed pay and allowances received in a pay period exceeds the employee's gross wage or salary as a permanent public employee for that period or if the permanent public employee is receiving pay under division (A) of this section.
(E) Any political subdivision of the state, as defined in section 2744.01 of the Revised Code, may elect to pay any of its permanent public employees who are entitled to the leave provided under division (A) of this section and who are called or ordered to the uniformed services for longer than one month, for each calendar year in which the employee performed service in the uniformed services, because of an executive order issued by the president or an act of congress, such payments, in addition to those payments required by division (B) of this section, as may be authorized by the legislative authority of the political subdivision.
(F) Each permanent public employee who is entitled to leave provided under division (A) of this section shall submit to the permanent public employee's appointing authority the published order authorizing the call or order to the uniformed services or a written statement from the appropriate military commander authorizing that service, prior to being credited with that leave.
(G) Any permanent public employee of a political subdivision whose employment is governed by a collective bargaining agreement with provision for the performance of service in the uniformed services shall abide by the terms of that collective bargaining agreement with respect to the performance of that service, except that no collective bargaining agreement may afford fewer rights and benefits than are conferred under this section.
Sec. 5923.051. Notwithstanding sections 1751.54, 3923.381,
and 3923.382 of the Revised Code, the state and
any agency,
authority, commission, or board of the state, at the
request of
any person who is employed by the state or any of those
entities
who is called
or ordered to
active duty as described in division
(B)(C) of
section 5923.05 of the Revised Code, or at the request
of
the
spouse or dependent of such a person, shall continue or
reactivate
the health, medical, hospital, dental, vision, and
surgical
benefits coverage of the person, whether provided by an
insurance
company, health insuring corporation, or other health
plan or
entity, for the duration of the time the person is
on
active duty
as described in that division. The person, or the
spouse or
dependent of the person, who requests the continuation
or
reactivation of the coverage and the employing state or state
entity are each liable for payment of the same costs for the
coverage as if the person were not on a leave of absence.
SECTION 2. That existing sections 103.144, 103.145, 103.146, 122.15, 145.01, 149.07, 166.03, 183.02, 317.33, 742.01, 1309.528, 1333.11, 3307.01, 3309.01, 3313.37, 3313.375, 3318.31, 3353.07, 3353.11, 3770.02, 3770.03, 3770.06, 5111.34, 5111.872, 5123.043, 5123.046, 5123.048, 5123.049, 5123.0411, 5126.01, 5126.02, 5126.021, 5126.033, 5126.035, 5126.036, 5126.042, 5126.046, 5126.05, 5126.054, 5126.055, 5126.056, 5126.06, 5126.14, 5126.15, 5126.17, 5126.18, 5126.19, 5126.221, 5126.357, 5505.01, 5705.44, 5709.12, 5709.121, 5709.17, 5709.40, 5709.411, 5709.43, 5709.73, 5709.74, 5709.75, 5709.77, 5709.78, 5709.79, 5709.80, 5709.81, 5725.14, 5725.24, 5725.25, 5725.26, 5733.056, 5733.06, 5733.0610, 5733.09, 5733.11, 5733.98, 5739.01, 5741.01, 5743.05, 5747.058, 5747.13, 5747.98, 5923.05, 5923.051 and section 103.147 of the Revised Code are hereby repealed.
SECTION 3. On the recommendation of the Director of Mental Retardation and Developmental Disabilities, the Director of Job and Family Services may seek one or more Medicaid waivers pursuant to section 5111.87 of the Revised Code including a waiver under which home and community-based services are provided in the form of family support services programs established by county boards of mental retardation and developmental disabilities under section 5126.11 of the Revised Code. Notwithstanding division (A) of section 5111.873 of the Revised Code, the Director of Job and Family Services is not required to adopt rules under that section by the effective date of the waiver under which home and community-based services are provided in the form of family support services programs.
SECTION 4. As used in this section, "Residential Facility Waiver transition" means the transition, due to the upcoming termination of the Residential Facility Waiver, of individuals who receive services under the Residential Facility Waiver to other home and community-based services as defined in section 5126.01 of the Revised Code.
Consistent with the Medicaid redesign plan that the Department of Job and Family Services submitted to the Centers for Medicaid and Medicare Services to comply with an audit conducted by the centers, the Department of Mental Retardation and Developmental Disabilities shall develop a plan to implement the Residential Facilities Waiver transition. The plan shall identify how the needs of the individuals to be transferred are to be met, including ways that the Residential Facility Waiver's service capacity can be reconfigured on a statewide, regional, or county specific basis. The plan shall also specify the date, which shall not be later than September 1, 2002, that the moratorium established under Section 5 of this act is to terminate. The Department of Mental Retardation and Developmental Disabilities shall complete the plan in time for the Executive Branch Committee on Medicaid Redesign and Expansion MRDD Services, created by Am. Sub. H.B. 94 of the 124th General Assembly, to review the plan and submit recommended changes to the Department by May 31, 2002. The Committee shall finish its review and submit suggested changes to the Department of Mental Retardation and Developmental Disabilities not later than that date. Not later than sixty days after the Committee submits suggested changes to the Department, the Department and the Department of Job and Family Services shall establish protocols for county boards of mental retardation and developmental disabilities and private and government entities under contract with a county board to provide services under the Residential Facility Waiver to follow in implementing the plan.
The Department of Mental Retardation and Developmental Disabilities shall identify costs associated with the plan developed under this section and sources of funding available to pay the costs.
Not later than February 8, 2002, each county board of mental retardation and developmental disabilities that has a contract with one or more private or government entities to provide services under the Residential Facility Waiver shall jointly develop a plan with the providers for the implementation of the Residential Facility Waiver transition as concerns individuals who reside in a residential facility with a license capacity of five or fewer beds. The boards and providers shall develop the plan in accordance with a protocol the Departments of Job and Family Services and Mental Retardation and Developmental Disabilities shall jointly establish.
SECTION 5. (A) Notwithstanding Chapter 5111. of the Revised Code, until the date specified in the plan that the Department of Mental Retardation and Developmental Disabilities develops under Section 4 of this act and except as provided in division (B) of this section, the number of intermediate care facility for the mentally retarded beds eligible for Medicaid payment shall not be higher than the number of such beds eligible for such payment on the effective date of this section.
(B) The Department of Job and Family Services may issue one or more waivers of division (A) of this section in the event that an emergency, as determined by the Department, exists. In determining whether to issue a waiver, the Department of Job and Family Services shall consider the recommendation of the Department of Mental Retardation and Developmental Disabilities.
SECTION 6. Notwithstanding Am. Sub. H.B. 94 of the 124th General Assembly, the Department of Mental Retardation and Developmental Disabilities shall not take action against a county board of mental retardation and developmental disabilities authorized by that act on the basis that the county board submitted the last component of the plan required by section 5126.054 of the Revised Code after November 1, 2001. The Department shall take action against the county board under division (B) of section 5126.056 of the Revised Code if the county board fails to submit that component to the Department by July 1, 2002.
SECTION 7. (A) The Joint Council on Mental Retardation and Developmental Disabilities created under section 101.37 of the Revised Code shall do all of the following regarding the tax equity program:
(1) Review documents submitted by the Ohio Department of Mental Retardation and Developmental Disabilities, Ohio Superintendents of County Boards of Mental Retardation and Developmental Disabilities, Ohio Association of County Boards of Mental Retardation and Developmental Disabilities, and other entities to the Council regarding the issue of a property tax equalization program for adults only as provided by Am. Sub. H.B. 94 of the 124th General Assembly;
(2) Review the concept of Medicaid comparability of care, adult services expenditures within county boards of mental retardation and developmental disabilities, the concept of tax capacity and targeting property taxes to adult services, and the necessity to reduce the disparity in capability of county boards to provide adult services;
(3) Establish a reasonable methodology to provide tax equalization for adult services for county boards that are below the average on property tax yield.
(B) The Council shall prepare a report on its responsibilities under division (A) of this section. The report shall include the Council's findings and recommended actions. The Council shall submit the report to the Speaker of the House of Representatives, President of the Senate, and Governor not later than February 1, 2002.
SECTION 8. Notwithstanding sections 5126.16 to 5126.18 of the Revised Code and Section 75.02 of Am. Sub. H.B. 94 of the 124th General Assembly, the Department of Mental Retardation and Developmental Disabilities shall do both of the following:
(A) Use $6,500,000 in fiscal year 2002 and $13,000,000 in fiscal year 2003 of the appropriation item 322-501, County Boards Subsidies, in Section 75.02 of Am. Sub. H.B. 94 of the 124th General Assembly, to fund the tax equalization program in accordance with the law governing the program as revised by the General Assembly following the Joint Council on Mental Retardation and Developmental Disabilities' submission of the report required by this act regarding the tax equity program;
(B) Make payments under the tax equity program for fiscal year 2002 after the General Assembly revises the law governing the program following the Council's submission of the report rather than on or before September 30, 2001.
SECTION 9. (A) Section 307.6910 of the Revised Code is hereby repealed, effective July 1, 2007.
(B) The amendments made to sections 5709.40, 5709.411, 5709.43, 5709.73, 5709.74, 5709.75, 5709.77, 5709.78, 5709.79, 5709.80, and 5709.81 of the Revised Code by this act do not affect ordinances adopted by the legislative authority of a municipal corporation or resolutions adopted by a board of township trustees or a board of county commissioners under those sections prior to the effective date of this act.
SECTION 10. Not later than January 30, 2007, the Director of Development shall prepare and deliver an evaluation of the programs and laws contained in section 122.171, section 307.6910, division (C) of section 5709.40, division (C) of section 5709.73, division (B) of section 5709.78, and division (C) of section 5733.06, as it pertains to eligible corporations, of the Revised Code, as amended by this act; Section 41.15 of Am. Sub. H.B. 94 of the 124th General Assembly, as amended by this act, and Section 63.09 of Am. Sub. H.B. 94 of the 124th General Assembly, as amended by this act, as they pertain to the Rural Development Initiative Fund and the Appalachian Technology and Workforce Development program; and section 122.602 of the Revised Code, as enacted by this act. The report shall be delivered not later than January 30, 2007, to the President of the Senate, the Speaker of the House of Representatives, the chairpersons of the standing committees to which economic development legislation is generally referred, and the Governor. The evaluation shall cover the time period from the effective date of this section to December 31, 2006. The Director shall include a cumulative summary over the time period of data compiled from any annual or other reports required by the laws pertaining to the sections named above, and any additional information that the Director deems necessary. The Director shall analyze the effectiveness of the programs and provide a recommendation as to whether the programs should be continued, and whether any modifications are necessary.
The Department of Taxation shall provide the necessary data concerning the operation of division (C) of section 5733.06 of the Revised Code as it pertains to eligible corporations. The Department shall forward this information to the Director of Development for inclusion in the report. This information shall include the number of eligible corporations that have claimed an exemption, the amount of tax revenue foregone because of the exemptions, and any other information deemed necessary by the Department of Taxation or the Director of Development.
The Department of Taxation shall provide information to the Director of Development upon the Director's request concerning the administration of section 122.171 of the Revised Code as enacted by this act.
Not later than December 31, 2006, a board of county commissioners that enters into an agreement under section 307.6910 of the Revised Code during the time period covered by the report shall provide the Director of Development with all necessary information, as determined by the Director, concerning the agreement.
SECTION 11. That Section 11 of Am. Sub. S.B. 50 of the 121st General Assembly be amended to read as follows:
"Sec. 11. The removal of former divisions (E) and (F) of
section 3702.52
of the Revised
Code by Sections 1 and 2 of
this
act
Am. Sub. S.B. 50 of the 121st General Assembly does not
release the holders of
certificates of need issued
under those
divisions from complying with any
conditions on which
the granting
of the certificates of need was based,
including the
requirement
of former division (E)(6) of that section that the
holders not
enter into provider agreements under Chapter 5111. of
the Revised
Code and Title XIX of the
"Social Security Act," 49
Stat. 620
(1935), 42
U.S.C.A. 301, as amended, for at least ten
years
following initial licensure
of
the long-term care facilities
for
which the certificates were granted.
The repeal of section 3702.55 of the Revised Code by Section
2 of
this act
Am. Sub. S.B. 50 of the 121st General Assembly
does
not release the holders of certificates of need
issued under that
section from
complying with any conditions on
which the granting
of the certificates of
need
was based,
including
other than the
requirements
requirement
of division (A)(6) of that section that
the holders not seek
certification under Title XVIII
or XIX of the
"Social
Security
Act" for beds recategorized under the
certificates, and. That repeal also does not eliminate the requirement that the
Director of Health revoke the licensure
of the beds under Chapter
3721. of the
Revised Code if a person to
which their ownership is
transferred fails, as required by division (A)(6) of the repealed section, to file
within ten days
after the transfer a
sworn statement not to seek such
certification
under Title XIX of the "Social Security Act" for beds recategorized under the certificates of need.
The repeal of section 3702.56 of the Revised Code by Section
2 of
this act
Am. Sub. S.B. 50 of the 121st General Assembly
does
not release the holders of certificates of need
issued under that
section
from complying with any conditions on
which the granting
of the certificates
of need was based."
SECTION 12. That existing Section 11 of Am. Sub. S.B. 50 of the 121st General Assembly is hereby repealed.
SECTION 13. That Section 3 of Am. Sub. H.B. 440 of the 121st General Assembly, as most recently amended by Am. Sub. H.B. 94 of the 124th General Assembly, be amended to read as follows:
"Sec. 3. Sections 122.23, 122.24, 122.25, 122.26, and 122.27
of the Revised Code are hereby repealed, effective July 1,
2003
2007."
SECTION 14. That existing Section 3 of Am. Sub. H.B. 440 of the 121st General Assembly, as most recently amended by Am. Sub. H.B. 94 of the 124th General Assembly, is hereby repealed.
SECTION 15. That Section 5.02 of Sub. H.B. 73 of the 124th General Assembly be amended to read as follows:
"Sec. 5.02. ENFORCEMENT
State Highway Safety Fund Group
036 | 764-033 | Minor Capital Projects | $ | 2,531,302 | $ | 1,732,358 | |||
036 | 764-321 | Operating Expense - Highway Patrol | $ | 185,264,130 | $ | 195,245,402 | |||
036 | 764-605 | Motor Carrier Enforcement Expense | $ | 189,309 | $ | 192, 411 | |||
83C | 764-630 | Contraband, Forfeiture, Other | $ | 603,296 | $ | 622,894 | |||
83F | 764-657 | Law Enforcement Auto. Data System | $ | 5,050,151 | $ | 5,277,569 | |||
83G | 764-633 | OMVI Fines | $ | 781,051 | $ | 820,927 | |||
831 | 764-610 | Patrol/Federal | $ | 2,210,831 | $ | 2,336,609 | |||
831 | 764-659 | Transportation Enforcement - Federal | $ | 3,919,153 | $ | 4,087,361 | |||
837 | 764-602 | Turnpike Policing | $ | 8,803,786 | $ | 9,306,325 | |||
838 | 764-606 | Patrol Reimbursement | $ | 216,690 | $ | 222,108 | |||
840 | 764-607 | State Fair Security | $ | 1,306,015 | $ | 1,384,660 | |||
840 | 764-617 | Security and Investigations | $ | 4,484,313 | $ | 4,749,103 | |||
840 | 764-626 | State Fairgrounds Police Force | $ | 783,175 | $ | 829,631 | |||
840 | 764-667 | Security Assessment | $ | 152,324 | $ | 160,982 | |||
841 | 764-603 | Salvage and Exchange - Highway Patrol | $ | 1,243,025 | $ | 1,274,101 | |||
TOTAL HSF State Highway Safety | |||||||||
Fund Group | $ | $ |
General Services Fund Group
4S2 | 764-660 | MARCS Maintenance | $ | 241,811 | $ | 227,222 | |||
TOTAL GSF General Services | |||||||||
Fund Group | $ | 241,811 | $ | 227,222 | |||||
TOTAL ALL BUDGET FUND GROUPS - | |||||||||
Enforcement | $ | $ |
COLLECTIVE BARGAINING INCREASES
Notwithstanding division (D) of section 127.14 and division (B) of section 131.35 of the Revised Code, except for the General Revenue Fund, the Controlling Board may, upon the request of either the Director of Budget and Management, or the Department of Public Safety with the approval of the Director of Budget and Management, increase appropriations for any fund, as necessary for the Department of Public Safety, to assist in paying the costs of increases in employee compensation that have occurred pursuant to collective bargaining agreements under Chapter 4117. of the Revised Code and, for exempt employees, under section 124.152 of the Revised Code.
PATROL REIMBURSEMENT FUND CASH TRANSFER
On the effective date of this amendment or as soon as possible thereafter, the Director of Budget and Management shall transfer $551,150.59 in cash from the Patrol Reimbursement Fund (Fund 838) to the Turnpike Policing Fund (Fund 837). This transfer will correct an inaccurate deposit made at the end of fiscal year 2001.
On the effective date of this amendment or as soon as possible thereafter, the Director of Budget and Management shall transfer up to $189,309 in cash in fiscal year 2002 and shall transfer up to $192,411 in cash in fiscal year 2003 from the Financial Responsibility Compliance (Fund 835) to the State Highway Safety Fund (Fund 036).
SECTION 16. That existing Section 5.02 of Sub. H.B. 73 of the 124th General Assembly is hereby repealed.
SECTION 17. That Section 41 of Am. Sub. H.B. 94 of the 124th General Assembly, as amended by Am. Sub. H.B. 3 and Am. Sub. H.B. 299, both of the 124th General Assembly, be amended to read as follows:
"Sec. 41. DEV DEPARTMENT OF DEVELOPMENT
General Revenue Fund
GRF | 195-100 | Personal Services | $ | 2,651,334 | $ | 2,920,941 | |||
GRF | 195-200 | Maintenance | $ | 589,524 | $ | 601,314 | |||
GRF | 195-300 | Equipment | $ | 108,161 | $ | 110,324 | |||
GRF | 195-401 | Thomas Edison Program | $ | 20,000,000 | $ | 20,000,000 | |||
GRF | 195-404 | Small Business Development | $ | 2,452,342 | $ | 2,529,843 | |||
GRF | 195-405 | Minority Business Development Division | $ | 2,278,888 | $ | 2,297,314 | |||
GRF | 195-406 | Transitional and Permanent Housing | $ | 2,770,145 | $ | 2,770,155 | |||
GRF | 195-407 | Travel and Tourism | $ | 6,345,500 | $ | 6,448,399 | |||
GRF | 195-408 | Coal Research Development | $ | 562,551 | $ | 585,290 | |||
GRF | 195-412 | Business Development Grants | $ | 8,033,935 | $ | 9,092,851 | |||
GRF | 195-414 | First Frontier Match | $ | 490,000 | $ | 490,000 | |||
GRF | 195-415 | Regional Offices and Economic Development | $ | 6,420,675 | $ | 6,735,253 | |||
GRF | 195-416 | Governor's Office of Appalachia | $ | 5,466,954 | $ | 5,475,126 | |||
GRF | 195-417 | Urban/Rural Initiative | $ | 980,000 | $ | 980,000 | |||
GRF | 195-422 | Technology Action | $ | 14,000,000 | $ | 14,000,000 | |||
GRF | 195-426 | Clean Ohio Implementation | $ | 448,000 | $ | 641,000 | |||
GRF | 195-431 | Community Development Corporation Grants | $ | 2,530,860 | $ | 2,530,860 | |||
GRF | 195-432 | International Trade | $ | 5,390,000 | $ | 5,551,700 | |||
GRF | 195-434 | Investment in Training Grants | $ | 12,500,000 | $ | 12,500,000 | |||
GRF | 195-436 | Labor/Management Cooperation | $ | 1,146,805 | $ | 1,152,752 | |||
GRF | 195-440 | Emergency Shelter Housing Grants | $ | 2,768,313 | $ | 2,841,441 | |||
GRF | 195-441 | Low and Moderate Income Housing | $ | 19,000,000 | $ | 19,000,000 | |||
GRF | 195-497 | CDBG Operating Match | |||||||
$ | |||||||||
$ | |||||||||
| $ | 1,208,576 | $ | 1,215,295 | |||||
GRF | 195-498 | State Energy Match | $ | 153,558 | $ | 158,548 | |||
GRF | 195-501 | Appalachian Local Development Districts | $ | 453,962 | $ | 453,962 | |||
GRF | 195-502 | Appalachian Regional Commission Dues | $ | 219,912 | $ | 219,912 | |||
GRF | 195-505 | Utility Bill Credits | $ | 7,350,000 | $ | 7,350,000 | |||
GRF | 195-507 | Travel and Tourism Grants | $ | 1,250,000 | $ | 1,250,000 | |||
GRF | 195-906 | Coal Research and Development General Obligation Debt Service | $ | 8,971,700 | $ | 9,420,300 | |||
TOTAL GRF General Revenue Fund | |||||||||
| $ | 136,541,695 | $ | 139,322,580 | |||||
General Services Fund Group
135 | 195-605 | Supportive Services | $ | 9,038,988 | $ | 9,531,707 | |||
136 | 195-621 | International Trade | $ | 100,000 | $ | 24,915 | |||
685 | 195-636 | General Reimbursements | $ | 1,275,234 | $ | 1,323,021 | |||
TOTAL GSF General Services Fund | |||||||||
Group | $ | 10,414,222 | $ | 10,879,643 |
Federal Special Revenue Fund Group
3K8 | 195-613 | Community Development Block Grant | $ | 65,149,441 | $ | 65,088,961 | |||
3K9 | 195-611 | Home Energy Assistance Block Grant | $ | 62,000,000 | $ | 62,000,000 | |||
3K9 | 195-614 | HEAP Weatherization | $ | 10,412,041 | $ | 10,412,041 | |||
3L0 | 195-612 | Community Services Block Grant | $ | 22,135,000 | $ | 22,135,000 | |||
3V1 | 195-601 | HOME Program | $ | 40,000,000 | $ | 40,000,000 | |||
3X3 | 195-619 | TANF Housing Program | $ | 5,200,000 | $ | 0 | |||
308 | 195-602 | Appalachian Regional Commission | $ | 350,000 | $ | 350,200 | |||
308 | 195-603 | Housing and Urban Development | $ | 5,000,000 | $ | 5,000,000 | |||
308 | 195-605 | Federal Projects | $ | 7,855,501 | $ | 7,855,501 | |||
308 | 195-609 | Small Business Administration | $ | 3,799,626 | $ | 3,799,626 | |||
308 | 195-618 | Energy Federal Grants | $ | 2,803,560 | $ | 2,803,560 | |||
335 | 195-610 | Oil Overcharge | $ | 8,500,000 | $ | 8,500,000 | |||
380 | 195-622 | Housing Development Operating | $ | 4,507,212 | $ | 4,696,198 | |||
TOTAL FED Federal Special Revenue | |||||||||
Fund Group | $ | 237,712,381 | $ | 232,641,087 | |||||
State Special Revenue Fund Group
4F2 | 195-639 | State Special Projects | $ | 1,052,762 | $ | 1,079,082 | |||
4H4 | 195-641 | First Frontier | $ | 600,000 | $ | 650,000 | |||
4S0 | 195-630 | Enterprise Zone Operating | $ | 211,900 | $ | 211,900 | |||
4S1 | 195-634 | Job Creation Tax Credit Operating | $ | 372,700 | $ | 375,800 | |||
4W1 | 195-646 | Minority Business Enterprise Loan | $ | 2,572,960 | $ | 2,580,597 | |||
444 | 195-607 | Water and Sewer Commission Loans | $ | 511,000 | $ | 523,775 | |||
445 | 195-617 | Housing Finance Operating | $ | 3,782,808 | $ | 3,968,184 | |||
450 | 195-624 | Minority Business Bonding Program Administration | $ | 13,232 | $ | 13,563 | |||
451 | 195-625 | Economic Development Financing Operating | $ | 2,062,451 | $ | 2,143,918 | |||
5M4 | 195-659 | Universal Service | $ | 160,000,000 | $ | 160,000,000 | |||
5M5 | 195-660 | Energy Efficiency Revolving Loan | $ | 12,000,000 | $ | 12,000,000 | |||
611 | 195-631 | Water and Sewer Administration | $ | 15,330 | $ | 15,713 | |||
617 | 195-654 | Volume Cap Administration | $ | 200,000 | $ | 200,000 | |||
646 | 195-638 | Low and Moderate Income Housing Trust Fund | $ | 21,539,552 | $ | 22,103,807 | |||
TOTAL SSR State Special Revenue | |||||||||
Fund Group | $ | 204,934,695 | $ | 205,866,339 |
Facilities Establishment Fund
037 | 195-615 | Facilities Establishment | $ | 56,701,684 | $ | 58,119,226 | |||
4Z6 | 195-647 | Rural Industrial Park Loan | $ | 5,000,000 | $ | 5,000,000 | |||
5D1 | 195-649 | Port Authority Bond Reserves | $ | 2,500,000 | $ | 2,500,000 | |||
5D2 | 195-650 | Urban Redevelopment Loans | $ | 10,000,000 | $ | 10,475,000 | |||
5H1 | 195-652 | Family Farm Loan Guarantee | $ | 2,246,375 | $ | 2,246,375 | |||
5S8 | 195-627 | Rural Development Initiative | $ | 5,000,000 | $ | 5,000,000 | |||
5S9 | 195-628 | Capital Access Loan Program | $ | 3,000,000 | $ | 3,000,000 | |||
TOTAL 037 Facilities | |||||||||
Establishment Fund | $ | $ | |||||||
84,448,059 | 86,340,601 |
Coal Research/Development Fund
046 | 195-632 | Coal Research and Development Fund | $ | 12,847,178 | $ | 13,168,357 | |||
TOTAL 046 Coal Research/ | |||||||||
Development Fund | $ | 12,847,178 | $ | 13,168,357 | |||||
TOTAL ALL BUDGET FUND GROUPS | $ | $ | |||||||
688,218,607 | |||||||||
686,898,230 | " |
SECTION 18. That existing Section 41 of Am. Sub. H.B. 94 of the 124th General Assembly, as amended by Am. Sub. H.B. 3 and Am. Sub. H.B. 299, both of the 124th General Assembly, is hereby repealed.
SECTION 19. That Sections 41.15, 45, 63.25, 74.01, 74.02, 94.11, 104, and 140 of Am. Sub. H.B. 94 of the 124th General Assembly be amended to read as follows:
"Sec. 41.15. FACILITIES ESTABLISHMENT FUND
The foregoing appropriation item 195-615, Facilities Establishment (Fund 037), shall be used for the purposes of the Facilities Establishment Fund under Chapter 166. of the Revised Code.
Notwithstanding Chapter 166. of the Revised Code, up to $1,600,000 may be transferred each fiscal year from the Facilities Establishment Fund (Fund 037) to the Economic Development Financing Operating Fund (Fund 451). The transfer is subject to Controlling Board approval pursuant to division (B) of section 166.03 of the Revised Code.
Notwithstanding Chapter 166. of the Revised Code, up to $3,800,000 may be transferred in each fiscal year of the biennium from the Facilities Establishment Fund (Fund 037) to the Minority Business Enterprise Loan Fund (Fund 4W1). The transfer is subject to Controlling Board approval pursuant to division (B) of section 166.03 of the Revised Code.
Notwithstanding Chapter 166. of the Revised Code, up to $5,000,000 cash may be transferred during the biennium from the Facilities Establishment Fund (Fund 037) to the Port Authority Bond Reserves Fund (Fund 5D1) for use by any port authority in establishing or supplementing bond reserve funds for any bond issuance permitted under Chapter 4582. of the Revised Code. The Director of Development shall develop program guidelines for the transfer and release of funds, including, but not limited to, a provision that a port authority shall receive not more than $2,000,000 total from the fund. The transfer and release of funds are subject to Controlling Board approval.
Notwithstanding Chapter 166. of the Revised Code, up to $20,475,000 cash may be transferred during the biennium from the Facilities Establishment Fund (Fund 037) to the Urban Redevelopment Loans Fund (Fund 5D2) for the purpose of removing barriers to urban core redevelopment. The Director of Development shall develop program guidelines for the transfer and release of funds, including, but not limited to, the completion of all appropriate environmental assessments before state assistance is committed to a project.
Notwithstanding Chapter 166. of the Revised Code, up to $5,000,000 per fiscal year in cash may be transferred from the Facilities Establishment Fund (Fund 037) to the Rural Industrial Park Loan Fund (Fund 4Z6). The transfer is subject to Controlling Board approval pursuant to section 166.03 of the Revised Code.
FAMILY FARM LOAN PROGRAM
Notwithstanding Chapter 166. of the Revised Code, up to $2,246,375 in each fiscal year shall be transferred from moneys in the Facilities Establishment Fund (Fund 037) to the Family Farm Loan Fund (Fund 5H1) in the Department of Development. These moneys shall be used for loan guarantees. The transfer is subject to Controlling Board approval.
Financial assistance from the Family Farm Loan Fund (Fund 5H1) shall be repaid to Fund 5H1. This fund is established in accordance with sections 166.031, 901.80, 901.81, 901.82, and 901.83 of the Revised Code.
When the Family Farm Loan Fund (Fund 5H1) ceases to exist, all outstanding balances, all loan repayments, and any other outstanding obligations shall revert to the Facilities Establishment Fund (Fund 037).
RURAL DEVELOPMENT INITIATIVE FUND
(A)(1) There is hereby created in the state treasury the Rural Development Initiative Fund (Fund 5S8). The fund shall receive moneys from the Facilities Establishment Fund. The Director of Development may make grants from the fund as specified in division (A)(2) of this section to eligible applicants in Appalachian counties and in rural counties in the state that are designated as distressed pursuant to section 122.25 of the Revised Code. Preference shall be given to eligible applicants located in Appalachian counties designated as distressed by the federal Appalachian Regional Commission. The fund shall cease to exist after June 30, 2007. All moneys remaining in the fund after that date shall revert to the Facilities Establishment Fund.
(2) The Director of Development shall make grants from the Rural Development Initiative Fund only to eligible applicants who also qualify for and receive funding under the Rural Industrial Park Loan Program as specified in sections 122.23 to 122.27 of the Revised Code. Eligible applicants shall use the grants for the purposes specified in section 122.24 of the Revised Code. All projects supported by grants from the fund are subject to Chapter 4115. of the Revised Code as specified in division (E) of section 166.02 of the Revised Code. The Director shall develop program guidelines for the transfer and release of funds. The release of grant moneys to an eligible applicant is subject to Controlling Board approval.
(B) Notwithstanding Chapter 166. of the Revised Code, the Director of Budget and Management may transfer up to $5,000,000 per fiscal year in cash on an as needed basis at the request of the Director of Development from the Facilities Establishment Fund (Fund 037) to the Rural Development Initiative Fund (Fund 5S8). The transfer is subject to Controlling Board approval pursuant to section 166.03 of the Revised Code.
CAPITAL ACCESS LOAN PROGRAM
The foregoing appropriation item 195-628, Capital Access Loan Program, shall be used for operating, program, and administrative expenses of the program. Funds for the Capital Access Loan Program shall be used to assist participating financial institutions in making program loans to eligible businesses that face barriers in accessing working capital and obtaining fixed asset financing.
Notwithstanding Chapter 166. of the Revised Code, the Director of Budget and Management may transfer up to $3,000,000 per fiscal year in cash on an as needed basis at the request of the Director of Development from the Facilities Establishment Fund (Fund 037) to the Capital Access Loan Program Fund (Fund 5S9). The transfer is subject to Controlling Board approval pursuant to section 166.03 of the Revised Code.
Sec. 45. OEB OHIO EDUCATIONAL TELECOMMUNICATIONS NETWORK COMMISSION
General Revenue Fund
GRF | 374-100 | Personal Services | $ | 1,585,648 | $ | 1,705,463 | |||
GRF | 374-200 | Maintenance | $ | 902,477 | $ | 891,968 | |||
GRF | 374-300 | Equipment | $ | 46,760 | $ | 45,313 | |||
GRF | 374-401 | Statehouse News Bureau | $ | 253,175 | $ | 245,344 | |||
GRF | 374-402 | Ohio Government Telecommunications Studio | $ | 403,026 | $ | 910,296 | |||
GRF | 374-404 | Telecommunications Operating Subsidy | $ | 5,239,754 | $ | 5,051,174 | |||
TOTAL GRF General Revenue Fund | $ | 8,430,840 | $ | 8,849,558 |
General Services Fund Group
4F3 | 374-603 | Affiliate Services | $ | 2,941,810 | $ | 3,067,586 | |||
4T2 | 374-605 | Government Television/Telecommunications Operating | $ | 75,000 | $ | 150,000 | |||
TOTAL GSF General Services | |||||||||
Fund Group | $ | 3,016,810 | $ | 3,217,586 |
TOTAL ALL BUDGET FUND GROUPS | $ | 11,447,650 | $ | 12,067,144 |
STATEHOUSE NEWS BUREAU
The foregoing appropriation item 374-401, Statehouse News Bureau, shall be used solely to support the operations of the Ohio Statehouse News Bureau.
OHIO GOVERNMENT TELECOMMUNICATIONS STUDIO
The foregoing appropriation item 374-402, Ohio Government Telecommunications Studio, shall be used solely to support the operations of the Ohio Government Telecommunications Studio.
TELECOMMUNICATIONS OPERATING SUBSIDY
The foregoing appropriation item 374-404, Telecommunications Operating Subsidy, shall be distributed by the Ohio Educational Telecommunications Network Commission to Ohio's qualified public educational television stations, radio reading services, and educational radio stations to support their operations. The funds shall be distributed pursuant to an allocation developed by the Ohio Educational Telecommunications Network Commission.
GOVERNMENT TELEVISION/TELECOMMUNICATIONS OPERATING
Beginning on January 1, 2002, General Service Fund 4T2,
Government Television/Telecommunications Operating, currently
under the direction of the Capital Square Review and Advisory
Board, shall be
under the direction of
transferred to the Ohio
Educational
Telecommunications Network Commission. The Director of
Budget and
Management shall transfer, by January
15, 2002,
all
remaining
balances in General Services Fund 4T2,
Government
Television/Telecommunications Operating, in the Capital
Square
Review and
Advisory Board to General Services Fund 4T2,
Government
Television/Telecommunications Operating, in the Ohio
Educational
Telecommunications Network Commission. General
Services Fund 4T2,
Government Television/Telecommunications
Operating, is hereby
created in the
Ohio Educational
Telecommunications Network
Commission.
Sec. 63.25. REFUND OF SETS PENALTY
The Department of Job and Family Services shall
notify the
Controlling Board immediately on receipt of
deposit any refunds
for
penalties that were paid
directly or indirectly by the state
for
the Support Enforcement
Tracking System (SETS). Any and all
refunds received for such penalties shall be deposited in their
entirety to
the
General Revenue Fund
3V6, TANF Block Grant.
Sec. 74.01. DIVISION OF MENTAL HEALTH - HOSPITALS
General Revenue Fund
GRF | 334-408 | Community and Hospital Mental Health Services | $ | $ | |||||
359,469,071 | 372,719,838 | ||||||||
GRF | 334-506 | Court Costs | $ | 958,791 | $ | 976,652 | |||
TOTAL GRF General Revenue Fund | $ | $ | |||||||
360,427,862 | 373,696,490 |
General Services Fund Group
149 | 334-609 | Hospital Rotary - Operating Expenses | $ | 10,451,492 | $ | 10,451,492 | |||
150 | 334-620 | Special Education | $ | 152,500 | $ | 152,500 | |||
TOTAL GSF General Services | |||||||||
Fund Group | $ | 10,603,992 | $ | 10,603,992 |
Federal Special Revenue Fund Group
3A8 | 334-613 | Federal Letter of Credit | $ | 9,000 | $ | 0 | |||
3B0 | 334-617 | Elementary and Secondary Education Act | $ | 202,774 | $ | 214,340 | |||
3B1 | 334-635 | Hospital Medicaid Expansion | $ | 2,000,000 | $ | 2,000,000 | |||
324 | 334-605 | Medicaid/Medicare | $ | 8,791,748 | $ | 9,043,700 | |||
5L2 | 334-619 | Health Foundation/Greater Cincinnati | $ | 131,600 | $ | 94,869 | |||
TOTAL FED Federal Special Revenue | |||||||||
Fund Group | $ | 11,135,122 | $ | 11,352,909 |
State Special Revenue Fund Group
485 | 334-632 | Mental Health Operating | $ | 1,991,448 | $ | 1,989,912 | |||
692 | 334-636 | Community Mental Health Board Risk Fund | $ | 361,323 | $ | 370,356 | |||
TOTAL SSR State Special Revenue | |||||||||
Fund Group | $ | 2,352,771 | $ | 2,360,268 | |||||
TOTAL ALL BUDGET FUND GROUPS | $ | $ | |||||||
384,519,747 | 398,013,659 |
COMMUNITY AND HOSPITAL MENTAL HEALTH SERVICES
Of the foregoing appropriation item 334-408, Community and Hospital Mental Health Services, the appropriation increases made by the amendment in H.B. 405 of the 124th General Assembly shall be used by the state mental hospitals for operating purposes.
COMMUNITY MENTAL HEALTH BOARD RISK FUND
The foregoing appropriation item 334-636, Community Mental Health Board Risk Fund, shall be used to make payments pursuant to section 5119.62 of the Revised Code.
Sec. 74.02. DIVISION OF MENTAL HEALTH - COMMUNITY SUPPORT SERVICES
General Revenue Fund
GRF | 335-419 | Community Medication Subsidy | $ | 7,682,295 | $ | 7,701,549 | |||
GRF | 335-502 | Community Mental Health Programs | $ | 38,166,674 | $ | 38,166,674 | |||
GRF | 335-508 | Services for Severely Mentally Disabled | $ | 60,405,135 | $ | 60,905,135 | |||
TOTAL GRF General Revenue Fund | $ | 106,254,104 | $ | 106,773,358 |
General Services Fund Group
4N8 | 335-606 | Family Stability Incentive | $ | 7,460,600 | $ | 7,647,115 | |||
4P9 | 335-604 | Community Mental Health Projects | $ | 200,000 | $ | 200,000 | |||
TOTAL GSF General Services | |||||||||
Fund Group | $ | 7,660,600 | $ | 7,847,115 |
Federal Special Revenue Fund Group
3A7 | 335-612 | Social Services Block Grant | $ | 9,314,108 | $ | 9,314,108 | |||
3A8 | 335-613 | Federal Grant - Community Mental Health Board Subsidy | $ | 960,000 | $ | 960,000 | |||
3A9 | 335-614 | Mental Health Block Grant | $ | 12,754,654 | $ | 12,737,654 | |||
3B1 | 335-635 | Community Medicaid Expansion | $ | 157,480,000 | $ | 165,355,000 |
State Special Revenue Fund Group
632 | 335-616 | Community Capital Replacement | $ | 250,000 | $ | 250,000 | |||
TOTAL SSR State Special Revenue Fund Group | $ | 250,000 | $ | 250,000 |
TOTAL FED Federal Special Revenue | |||||||||
Fund Group | $ | 180,508,762 | $ | 188,366,762 | |||||
TOTAL ALL BUDGET FUND GROUPS | $ | 294,673,466 | $ | 303,237,235 | |||||
DEPARTMENT TOTAL | |||||||||
GENERAL REVENUE FUND | $ | $ | |||||||
518,555,079 | 533,832,559 | ||||||||
DEPARTMENT TOTAL | |||||||||
GENERAL SERVICES FUND GROUP | $ | 20,278,415 | $ | 20,489,025 | |||||
DEPARTMENT TOTAL | |||||||||
FEDERAL SPECIAL REVENUE | |||||||||
FUND GROUP | $ | 199,327,157 | $ | 206,370,154 | |||||
DEPARTMENT TOTAL | |||||||||
STATE SPECIAL REVENUE FUND GROUP | $ | 6,493,130 | $ | 5,572,886 | |||||
DEPARTMENT TOTAL | |||||||||
INTRAGOVERNMENTAL FUND GROUP | $ | 76,095,310 | $ | 78,181,973 | |||||
TOTAL DEPARTMENT OF MENTAL HEALTH | $ | $ | |||||||
820,749,091 | 844,446,597 |
Sec. 94.11. BREAKTHROUGH INVESTMENTS
OHIO PLAN STUDY COMMITTEE
There is established the Ohio Plan Study Committee, which
shall determine appropriate ways to fund the Ohio Plan for
Technology and Development. The Study Committee shall consist of
the Governor's Science Advisor, the Director of Budget and
Management, the Chancellor of the Board
of Regents, the Director
of Development, three members of the House of Representatives
appointed by the Speaker, of whom no more than two shall be of the
same political party, and three members of the Senate appointed by
the President, of whom no more than two shall be of the same
political party. Administrative support for the Study Committee
shall be provided by the Board of Regents. The Study Committee
shall report its recommendations to the Governor and the General
Assembly no later than
December 31, 2001
March 15, 2002. After it
submits its
report, the Study Committee shall cease to exist. The
Ohio Plan
for Technology and Development is intended to promote
collaborative efforts among state government, higher education,
and business and industry that will lead to the development of New
Economy applications of science and technology and, ultimately,
new business start-ups in the state and increased economic
prosperity for the citizens of Ohio.
APPALACHIAN NEW ECONOMY PARTNERSHIP
The foregoing appropriation item 235-428, Appalachian New Economy Partnership, shall be distributed to Ohio University to begin a multi-campus and multi-agency coordinated effort to link Appalachia to the new economy. Ohio University shall use these funds to provide leadership in the development and implementation of initiatives in the areas of entrepreneurship, management, education, and technology.
Sec. 104. SOS SECRETARY OF STATE
General Revenue Fund
GRF | 050-321 | Operating Expenses | $ | 3,300,000 | $ | 3,300,000 | |||
GRF | 050-403 | Election Statistics | $ | 146,963 | $ | 154,882 | |||
GRF | 050-407 | Pollworkers Training | $ | 231,400 | $ | 327,600 | |||
GRF | 050-409 | Litigation Expenditures | $ | 26,210 | $ | 27,622 | |||
TOTAL GRF General Revenue Fund | $ | 3,704,573 | $ | 3,810,104 |
General Services Fund Group
4S8 | 050-610 | Board of Voting Machine Examiners | $ | 7,200 | $ | 7,200 | |||
412 | 050-607 | Notary Commission | $ | 166,284 | $ | 171,273 | |||
413 | 050-601 | Information Systems | $ | 153,300 | $ | 157,133 | |||
414 | 050-602 | Citizen Education Fund | $ | 80,000 | $ | 70,000 | |||
TOTAL General Services Fund Group | $ | 406,784 | $ | 405,606 |
State Special Revenue Fund Group
5N9 | 050-607 | Technology Improvements | $ | 120,000 | $ | 121,000 | |||
599 | 050-603 | Business Services Operating Expenses | $ | $ | |||||
12,100,000 | 12,208,000 | ||||||||
TOTAL SSR State Special Revenue | |||||||||
Fund Group | $ | $ | |||||||
12,220,000 | 12,329,000 |
Holding Account Redistribution Fund Group
R01 | 050-605 | Uniform Commercial Code Refunds | $ | 65,000 | $ | 65,000 | |||
R02 | 050-606 | Corporate/Business Filing Refunds | $ | 185,000 | $ | 185,000 | |||
TOTAL 090 Holding Account | |||||||||
Redistribution Fund Group | $ | 250,000 | $ | 250,000 | |||||
TOTAL ALL BUDGET FUND GROUPS | $ | $ | |||||||
16,581,357 | 16,794,710 |
BOARD OF VOTING MACHINE EXAMINERS
The foregoing appropriation item 050-610, Board of Voting Machine Examiners, shall be used to pay for the services and expenses of the members of the Board of Voting Machine Examiners, and for other expenses that are authorized to be paid from the Board of Voting Machine Examiners Fund, which is created in section 3506.05 of the Revised Code. Moneys not used shall be returned to the person or entity submitting the equipment for examination. If it is determined that additional appropriations are necessary, such amounts are appropriated.
HOLDING ACCOUNT REDISTRIBUTION GROUP
The foregoing appropriation items 050-605 and 050-606, Holding Account Redistribution Fund Group, shall be used to hold revenues until they are directed to the appropriate accounts or until they are refunded. If it is determined that additional appropriations are necessary, such amounts are appropriated.
Sec. 140. TEMPORARY STABILIZATION OF LOCAL GOVERNMENT DISTRIBUTIONS
(A) On or before the third day of each month of the period July 2001 through May 2002, the Tax Commissioner shall determine the amounts credited under sections 5727.45, 5733.12, 5739.21, 5741.03, and 5747.03 of the Revised Code, respectively, to the Local Government Fund, to the Library and Local Government Support Fund, and to the Local Government Revenue Assistance Fund in the twelfth preceding month. On or before June 3, 2002, the Tax Commissioner shall determine the amounts credited under sections 5727.45, 5733.12, 5739.21, 5741.03, and 5747.03 of the Revised Code, respectively, to the Local Government Fund, to the Library and Local Government Support Fund, and to the Local Government Revenue Assistance Fund in June 2000. For purposes of this section, any amount transferred during the period January 1, 2001, through June 30, 2001 to the Local Government Fund, to the Local Government Revenue Assistance Fund, or to the Library and Local Government Support Fund under section 131.44 of the Revised Code shall be considered to be an amount credited to that respective fund under section 5747.03 of the Revised Code.
Notwithstanding sections 5727.45, 5733.12, 5739.21, 5741.03, and 5747.03 of the Revised Code to the contrary, for each month in the period July 1, 2001, through June 30, 2003, from the public utility excise, corporate franchise, sales, use, and personal income taxes collected:
(1) An amount shall first be credited to the Local Government Fund that equals the amount credited to that fund from that tax according to the schedule in division (B) of this section.
(2) An amount shall next be credited to the Local Government Revenue Assistance Fund that equals the amount credited to that fund from that tax according to the schedule in division (B) of this section.
(3) An amount shall next be credited to the Library and Local Government Support Fund that equals the amount credited to that fund from that tax according to the schedule in division (B) of this section.
(B) The amounts shall be credited from each tax to each respective fund as follows:
(1) In July 2001 and July 2002, the amounts credited in July 2000;
(2) In August 2001 and August 2002, the amounts credited in August 2000;
(3) In September 2001 and September 2002, the amounts credited in September 2000;
(4) In October 2001 and October 2002, the amounts credited in October 2000;
(5) In November 2001 and November 2002, the amounts credited in November 2000;
(6) In December 2001 and December 2002, the amounts credited in December 2000;
(7) In January 2002 and January 2003, the amounts credited in January 2001;
(8) In February 2002 and February 2003, the amounts credited in February 2001;
(9) In March 2002 and March 2003, the amounts credited in March 2001;
(10) In April 2002 and April 2003, the amounts credited in April 2001;
(11) In May 2002 and May 2003, the amounts credited in May 2001;
(12) In June 2002 and June 2003, the amounts credited in June 2000.
(C) Notwithstanding section 5727.84 of the Revised Code to the contrary, for the period July 1, 2001, through June 30, 2003, no amounts shall be credited to the Local Government Fund or to the Local Government Revenue Assistance Fund from the kilowatt hour tax, and such amounts that would have otherwise been required to be credited to such funds shall instead be credited to the General Revenue Fund. Notwithstanding section 131.44 of the Revised Code to the contrary, for the period July 1, 2001, through June 30, 2003, no amounts shall be transferred to the Local Government Fund, the Local Government Revenue Assistance Fund, or the Library and Local Government Support Fund from the Income Tax Reduction Fund, and such amounts that would have otherwise been transferred to such funds from the Income Tax Reduction Fund shall 0instead be transferred to the General Revenue Fund.
(D) Notwithstanding any other provision of law to the contrary, the Tax Commissioner shall do each of the following:
(1) By the fourth day of February 2002, the commissioner shall subtract the amount calculated in division (D) (1) (b) of this section from the amount calculated in division (D) (1) (a) of this section. If the amount in division (D) (1) (a) of this section is greater than the amount in division (D) (1) (b) of this section, then subtract the difference from the amount of money from the income tax credited to the Local Government Fund, the Local Government Revenue Assistance Fund, and the Library and Local Government Support Fund in February 2002.
(a) Money credited to the Local Government Fund, the Local Government Revenue Assistance Fund, and the Library and Local Government Support Fund from July 2001 through January 2002, less each fund's proportional share of $64,092,000;
(b) The amount of money that would have been credited to the Local Government Fund, the Local Government Revenue Assistance Fund, and the Library and Local Government Support Fund from July 2001 through January 2002, if sections 5727.45, 5733.12, 5739.21, 5741.03, and 5747.03 of the Revised Code were in effect during this period.
(2) By the fourth day of June 2002, the commissioner shall subtract the amount calculated in divsion (D) (2) (b) of this section from the amount calculated in division (D) (2) (a) of this section. If the amount in division (D) (2) (a) of this section is greater than the amount in division (D) (2) (b) of this section, then subtract any positive difference from the amount of money from the income tax credited to the Local Government Fund, the Local Government Revenue Assistance Fund, and the Library and Local Government Support Fund in June 2002.
(a) Money credited to the Local Government Fund, the Local Government Revenue Assistance Fund, and the Library and Local Government Support Fund from February 2002 through May 2002, plus any money subtracted under division (D) (1) of this section;
(b) The amount of money that would have been credited to the Local Government Fund, the Local Government Revenue Assistance Fund, and the Library and Local Government Support Fund from February 2002 through May 2002, if sections 5727.45, 5733.12, 5739.21, 5741.03, and 5747.03 of the Revised Code were in effect during this period.
(3) By the fourth day of February 2003, the commissioner shall subtract the amount calculated in division (D) (3) (b) of this section from the amount calculated in division (D) (3) (a) of this section. If the amount in division (D) (3) (a) of this section is greater than the amount in division (D) (3) (b) of this section, then subtract the difference from the amount of money from the income tax credited to the Local Government Fund, the Local Government Revenue Assistance Fund, and the Library and Local Government Support Fund in February 2003.
(a) Money credited to the Local Government Fund, the Local Government Revenue Assistance Fund, and the Library and Local Government Support Fund from June 2002 through January 2003, less each fund's proportional share of $64,092,000, plus the amount subtracted under division (D) (2) of this section;
(b) The amount of money that would have been credited to the Local Government Fund, the Local Government Revenue Assistance Fund, and the Library and Local Government Support Fund from June 2002 through January 2003, if sections 5727.45, 5733.12, 5739.21, 5741.03, and 5747.03 of the Revised Code were in effect during this period.
(4) By the fourth day of June 2003, the commissioner shall subtract the amount calculated in division (D) (4) (b) of this section from the amount calculated in division (D) (4) (a) of this section. If the amount in division (D) (4) (a) of this section is greater than the amount in division (D) (4) (b) of this section, then subtract any positive difference from the amount of money from the income tax credited to the Local Government Fund, the Local Government Revenue Assistance Fund, and the Library and Local Government Support Fund in June 2003.
(a) Money credited to the Local Government Fund, the Local Government Revenue Assistance Fund, and the Library and Local Government Support Fund from February 2003 through May 2003, plus any money subtracted under division (D) (3) of this section;
(b) The amount of money that would have been credited to the Local Government Fund, the Local Government Revenue Assistance Fund, and the Library and Local Government Support Fund from February 2003 through May 2003, if sections 5727.45, 5733.12, 5739.21, 5741.03, and 5747.03 of the Revised Code were in effect during this period.
Notwithstanding any other provision of law to the contrary, the Tax Commissioner shall compute separate adjustments to the amounts credited from the public utility excise, corporate franchise, sales, use, and personal income taxes to the Local Government Fund, the Local Government Revenue Assistance Fund, and the Library and Local Government Support Fund during July 2001. The adjustments shall equal the amount credited to each respective fund from each respective tax during June 2000 minus the amount credited to that fund from that tax during June 2001. If an adjustment is a positive amount, during July 2001, such amount shall be credited to the Local Government Fund, the Local Government Revenue Assistance Fund, or the Library and Local Government Support Fund, as appropriate, and shall be deducted from the General Revenue Fund. If an adjustment is a negative amount, during July 2001, such amount shall be deducted from the Local Government Fund, the Local Government Revenue Assistance Fund, or the Library and Local Government Support Fund, as appropriate, and shall be credited to the General Revenue Fund. Any amount remaining in the Local Government Fund, the Local Government Revenue Assistance Fund, or the Library and Local Government Support Fund after the distributions from such funds are made to local governments in August 2001, shall be certified by the Tax Commissioner to the Director of Budget and Management by August 15, 2001, and the Director of Budget and Management shall transfer such amount from each respective fund to the General Revenue Fund by August 31, 2001.
For purposes of this section, "pro rata share" means the percentage calculated for each county and used in each month of the period July 2000 through June 2001 to distribute the amounts credited to the Library and Local Government Support Fund in accordance with section 5747.47 of the Revised Code.
Notwithstanding any other provision of law to the contrary, in July 2001, each county undivided library and local government support fund shall receive from the Library and Local Government Support Fund an amount equal to the amount it would have received pursuant to section 5747.47 of the Revised Code for that month, minus its pro rata share of any amount that has been or shall be transferred from the Library and Local Government Support Fund to the OPLIN Technology Fund in that month. In August 2001, each county undivided library and local government support fund shall receive from the Library and Local Government Support Fund an amount equal to the amount it received from that fund in July 2000 and August 2000 minus the amount it received from that fund in July 2001 and minus its pro rata share of any amount transferred from that fund to the OPLIN Technology Fund in July 2001 or August 2001. In August 2001, each county undivided local government fund shall receive from the Local Government Fund, each municipality that receives a distribution directly from the Local Government Fund shall receive from that fund, and each county undivided local government revenue assistance fund shall receive from the Local Government Revenue Assistance Fund an amount equal to the amount it received from that respective fund in July 2000 and August 2000 minus the amount it received from that respective fund in July 2001. In each month of the periods September 1, 2001, through June 30, 2002, and September 1, 2002, through June 30, 2003, each county undivided local government fund shall receive from the Local Government Fund, each municipality that receives a distribution directly from the Local Government Fund shall receive from that fund, each county undivided local government revenue assistance fund shall receive from the Local Government Revenue Assistance Fund, and each county undivided library and local government support fund shall receive from the Library and Local Government Support Fund, the same amount it received from that respective fund in the corresponding month of the period September 1, 2000, through June 2001. In each month of the period July 1, 2002, through August 31, 2002, and in the month of July 2003, each county undivided local government fund shall receive from the Local Government Fund, each municipality that receives a distribution directly from the Local Government Fund shall receive from that fund, each county undivided local government revenue assistance fund shall receive from the Local Government Revenue Assistance Fund, and each county undivided library and local government support fund shall receive from the Library and Local Government Support Fund, the same amount it received from that respective fund in the corresponding month of the period July 1, 2000, through August 31, 2000. If during any month of the period September 1, 2001, through July 31, 2003, a transfer is made from the Library and Local Government Support Fund to the OPLIN Technology Fund, the amount distributed to each county undivided library and local government support fund shall be reduced by its pro rata share of the amount transferred.
During the period July 1, 2001, through July 31, 2003, the Director of Budget and Management shall issue those directives to state agencies that are necessary to ensure that the appropriate amounts are distributed to the Local Government Fund, to the Local Government Revenue Assistance Fund, and to the Library and Local Government Support Fund to accomplish the purposes of this section."
SECTION 20. That existing Sections 41.15, 45, 63.25, 74.01, 74.02, 94.11, 104, and 140 of Am. Sub. H.B. 94 of the 124th General Assembly are hereby repealed.
SECTION 21. That Sections 41.10 and 63.09 of Am. Sub. H.B. 94 of the 124th General Assembly, as amended by Am. Sub. H.B. 299 of the 124th General Assembly, be amended to read as follows:
"Sec. 41.10. EMERGENCY SHELTER HOUSING GRANTS
(A) As used in this section, "emergency shelter housing" means a structure suitable for the temporary housing of the homeless and the provision of, or referral to, supportive services. Shelters that restrict admission to victims of domestic violence, runaways, or alcohol or substance abusers shall not be considered emergency shelter housing.
(B) The foregoing appropriation item 195-440, Emergency Shelter Housing Grants, shall be used by the Office of Housing and Community Partnerships in the Department of Development to make grants to private, nonprofit organizations to provide emergency shelter housing for the homeless. The department shall distribute the grants pursuant to rules adopted by the Director of Development. The director may amend or rescind the rules and may adopt other rules necessary to implement this section. In awarding grants, the department shall give preference to organizations applying to fund existing emergency shelter housing.
The department shall notify each organization that applied for a grant under this section of the amount of its grant award, if any. To receive a grant, the organization shall provide matching funds equal to 50 per cent of the total grant it was awarded. The organization shall expend its grant for shelter operations and supportive services, which include employment assistance, case management, information and referral services, transportation, and clothing. In providing employment assistance, the organization shall, at a minimum, refer persons to the Department of Job and Family Services.
LOW AND MODERATE INCOME HOUSING
The Director of Budget and Management, after consulting with the Director of Development, shall transfer up to $19,000,000 from appropriation item 195-441, Low and Moderate Income Housing, to appropriation item 195-638, Low and Moderate Income Housing Trust Fund. This transfer shall be made via an intrastate transfer voucher.
UTILITY BILL CREDIT
The foregoing appropriation item 195-505, Utility Bill Credits, shall be used to provide utility and fuel assistance to eligible low-income Ohio households with elderly and disabled members.
TANF HOUSING PROGRAM
There is hereby established the TANF Housing Program to be administered by the Department of Development in accordance with an interagency agreement entered into with the Department of Job and Family Services under section 5101.801 of the Revised Code. The program shall provide benefits and services to TANF eligible individuals under a Title IV-A program pursuant to the requirements of section 5101.801 of the Revised Code.
The foregoing appropriation item 195-619, TANF Housing Program, shall be used to provide supportive services for low-income families related to housing or homelessness, including housing counseling; to provide grants to nonprofit organizations to assist Title IV-A eligible families with incomes at or below 200 per cent of the federal poverty guidelines with down-payment assistance for homeownership or down-payment assistance toward the purchase of mobile homes, to provide emergency home repair funding for Title IV-A eligible families with incomes at or below 200 per cent of the federal poverty guidelines; to provide operating support for family emergency shelter programs; and to provide emergency rent and mortgage assistance for families with incomes at or below 200 per cent of the federal poverty guidelines. The funds shall not be used to match federal funds.
To the extent practicable and in order to prevent duplication of the provision of assistance, the Department of Development shall require applicants for these funds to provide evidence of collaboration with other county governmental entities, including, when appropriate, county job and family services departments.
The Department of Job and Family Services shall transfer into
the TANF Housing Fund (3X3) of the Department of Development,
which is hereby created, funds necessary to reimburse allowable
TANF Housing Program expenditures as reported by the Department of
Development. The transfer of funds shall be made by intrastate
transfer vouchers processed against appropriation item 600-689,
TANF Block Grant, of the Department of Job and Family Services and
shall not exceed
$5,200,000 in fiscal year 2002 and $6,500,000 in
fiscal year 2003
$11,700,000 for the biennium. Encumbrances shall
be allowed and maintained for agreements meeting provisions of
this section and shall be maintained for a period not to exceed
federal provisions for use of TANF Block Grant funds that have
been committed for any federal TANF Block Grant year for services
that are not considered to be "assistance" as defined in 45 C.F.R.
260.31(a).
No more than five per cent of the transferred funds may be used by the Department of Development for the administrative expenses of this program.
The benefits and services provided under the TANF Housing Program shall not be "assistance" as defined in 45 C.F.R. 260.31(a), and shall be benefits and services that 45 C.F.R. 260.31(b) excludes from the definition of assistance.
As used in this section, "federal poverty guideline" means the poverty guideline as defined by the United States Office of Management and Budget and revised by the United States Secretary of Health and Human Services in accordance with section 673 of the "Community Services Block Grant Act," 95 Stat. 511 (1981), 42 U.S.C.A. 9902, as amended.
Sec. 63.09. TANF
TANF COUNTY INCENTIVES
Of the foregoing appropriation item 600-689, TANF Block Grant, the Department of Job and Family Services may provide financial incentives to those county departments of job and family services that have exceeded performance standards adopted by the state department, and where the board of county commissioners has entered into a written agreement with the state department under section 5101.21 of the Revised Code governing the administration of the county department. Any financial incentive funds provided pursuant to this division shall be used by the county department for additional or enhanced services for families eligible for assistance under Chapter 5107. or benefits and services under Chapter 5108. of the Revised Code or, on request by the county and approval by the Department of Job and Family Services, be transferred to the Child Care and Development Fund or the Social Services Block Grant. The county departments of job and family services may retain and expend such funds without regard to the state or county fiscal year in which the financial incentives were earned or paid. Each county department of job and family services shall file an annual report with the Department of Job and Family Services providing detailed information on the expenditure of these financial incentives and an evaluation of the effectiveness of the county department's use of these funds in achieving self-sufficiency for families eligible for assistance under Chapter 5107. or benefits and services under Chapter 5108. of the Revised Code.
TANF YOUTH DIVERSION PROGRAMS
Of the foregoing appropriation item 600-689, TANF Block Grant, $19,500,000 in each fiscal year shall be allocated by the Department of Job and Family Services to the counties according to the allocation formula established in division (D) of section 5101.14 of the Revised Code. Of the funds allocated to each county, up to half may be used for contract services for unruly and misdemeanant diversionary programs.
The remaining funds not allocated for use in juvenile diversion activities may be used by the county for other contract child welfare services. In counties with separate departments of job and family services and public children services agencies, the county department of job and family services shall serve as a pass through to the public children services agencies for these funds. Separate public children services agencies receiving such funds shall comply with all TANF requirements, including reporting requirements and timelines, as specified in state and federal laws, federal regulations, state rules, and the Title IV-A state plan, and are responsible for payment of any adverse audit finding, final disallowance of federal financial participation, or other sanction or penalty issued by the federal government or other entity concerning these funds.
Of the foregoing $19,500,000 set aside, any funds remaining unspent on June 30, 2002, shall be carried forward and added to the earmark for fiscal year 2003, and allocated to the counties according to the allocation formula established in division (D) of section 5101.14 of the Revised Code.
KINSHIP NAVIGATORS
Of the foregoing appropriation item 600-689, TANF Block Grant, up to $3 million in each fiscal year shall be allocated by the Department of Job and Family Services to county departments of job and family services for the purpose of making allocations to local public children services agencies to provide services in the Kinship Navigation program. The allocation to county departments of job and family services shall be based on the number of Ohio works first cases in the county, and the number of children seventeen years of age or younger in the county. The Department of Job and Family Services shall develop an appropriate method of reallocating these funds in each fiscal year among the county departments of job and family services, if they would otherwise be unspent.
TANF FAITH-BASED AND NON-PROFIT CAPACITY-BUILDING PROGRAMS
From the foregoing appropriation item 600-689, TANF Block Grant, up to $1,000,000 in each fiscal year shall be used to support capacity-building efforts among faith-based and non-profit organizations, for the purpose of providing allowable services to TANF-eligible individuals. Organizations receiving these funds shall comply with all TANF requirements, and shall agree with the Department of Job and Family Services on reporting requirements to be incorporated into the grant agreement.
TANF EDUCATION
There is hereby established the Title IV-A Education Program to be administered by the Department of Education in accordance with an interagency agreement entered into with the Department of Job and Family Services under division (A)(2) of section 5101.801 of the Revised Code. The program shall provide benefits and services to TANF eligible individuals with incomes at or below 200 per cent of the federal poverty guidelines under a Title IV-A program pursuant to the requirements of section 5101.801 of the Revised Code. Upon approval by the Department of Job and Family Services, the Department of Education shall adopt policies and procedures establishing program requirements for eligibility, services, fiscal accountability, and other criteria necessary to comply with the provisions of Title IV-A of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C. 301, as amended.
The Department of Job and Family Services shall reimburse the General Revenue Fund through intrastate transfer vouchers for allowable Title IV-A Head Start expenditures reported by the Department of Education in fiscal year 2002 by amounts up to $76,156,175 from Fund 3V6, TANF Block Grant, and in fiscal year 2003, up to $98,843,825 from Fund 3V6, TANF Block Grant. The Department of Job and Family Services shall reimburse the General Revenue Fund through intrastate transfer vouchers for allowable Title IV-A student intervention services expenditures in fiscal year 2003 up to $35,000,000 from Fund 3V6, TANF Block Grant.
COUNTY DEPARTMENTS OF JOB AND FAMILY SERVICES TITLE IV-A ADULT LITERACY AND CHILD READING PROGRAMS
There is hereby established the Title IV-A Adult Literacy and Child Reading Program to be administered by the county departments of job and family services in accordance with division (B)(1) of section 5101.801 of the Revised Code. The program shall provide benefits and services to TANF-eligible individuals with incomes at or below 200 per cent of the federal poverty guidelines under a Title IV-A program pursuant to the requirements of section 5101.801 of the Revised Code. The county departments of job and family services shall ensure program requirements for eligibility, services, fiscal accountability, and other criteria necessary to comply with the provisions of Title IV-A of the "Social Security Act," 110 Stat. 2113 (1996), 42 U.S.C. 601, as amended, and ensure that benefits and services are allowable uses of federal Title IV-A funds as specified in 42 U.S.C.A. 604(a), except that they may not be "assistance" as defined in 45 C.F.R. 260.31(a). The benefits and services shall be benefits and services that 45 C.F.R. 260.31(b) excludes from the definition of "assistance." From the foregoing appropriation item 600-689, TANF Block Grant, up to $5,000,000 in each fiscal year shall be used to support local adult literacy and child reading programs.
TALBERT HOUSE
In each fiscal year, the Director of Job and Family Services shall provide $100,500 from appropriation item 600-689, TANF Block Grant, to the Hamilton County Department of Job and Family Services to contract with the Talbert House for the purpose of providing allowable services to TANF-eligible individuals with incomes at or below 200 per cent of the federal poverty guidelines. The contract between the Hamilton County Department of Job and Family Services and the Talbert House shall establish conditions for the reimbursement of allowable Title IV-A expenditures for services that are allowable uses of federal Title IV-A funds as specified in 42 U.S.C.A. 604(a), except that they may not be "assistance" as defined in 45 C.F.R. 260.31(a). The benefits and services shall be benefits and services that 45 C.F.R. 260.31(b) excludes from the definition of "assistance." The contract shall also require Talbert House to comply with requirements of Title IV-A of the "Social Security Act," 110 Stat. 2113 (1996), 42 U.S.C. 601, as amended, including eligibility of individuals, reporting requirements, allowable benefits and services, use of funds, and audit requirements, as specified in state and federal laws, federal regulations, state rules, federal Office of Management and Budget circulars, and the Title IV-A state plan.
MONTGOMERY COUNTY OUT-OF-SCHOOL YOUTH PROJECT
In each fiscal year, the Director of Job and Family Services shall provide $1,000,000 from appropriation item 600-689, TANF Block Grant, to the Montgomery County Department of Job and Family Services to be used to support the Out-of-School Youth Project in Montgomery County for the purpose of providing allowable services to TANF-eligible individuals. The Montgomery County Department of Job and Family Services and the Sinclair Community College shall comply with all TANF requirements, including reporting requirements and timelines, as specified in state and federal laws, federal regulations, state rules, and the Title IV-A state plan.
APPALACHIAN
TECHNOLOGY AND WORKFORCE DEVELOPMENT
AND JOB
TRAINING
From the foregoing appropriation item 600-689, TANF Block
Grant, the Director of Job and Family Services shall provide up to
$15,000,000 to be awarded to the county
departments of job and
family services in the twenty-nine
Appalachian counties,
contingent upon passage of H.B. 6 of the
124th General Assembly.
Each county shall be eligible to apply for an initial grant, or
grants, the cumulative amount of which shall not exceed $500,000
per county.
These funds shall be used by the county
departments of
job and
family services in coordination with the
Governor's Office
of
Appalachia, the Governor's Regional Economic
Office, and local
development districts. These funds shall be
used for the
following
eligible activities: workforce development and
supportive
services;
economic development;
microenterprise
development and other
entrepreneurship activities; technology
expansion,
technical
assistance, and training; youth job training;
organizational
development for workforce development partners; and
improving
existing technology centers,
workforce development, job
creation
and retention, purchasing technology,
and technology and
technology
infrastructure upgrades.
The funds may be used to
leverage other state and local funds for eligible activities.
As a condition on the use of these funds, each county
department of job and family services shall
have a committee
that
shall submit a plan for the
intended use of these funds to
the
Department of Job and Family
Services
Governor's Office of
Appalachia. The plan shall
also be reviewed by the Governor's
Office
of Appalachia,
the Governor's Regional Economic Office, and
local
development districts. Also
which may approve or disapprove
the plan in whole or in part. The Governor's Office of Appalachia
shall forward each
final, approved plan to the Department of Job
and Family Services.
The plan must be developed and submitted by a
county committee
that includes, at a minimum, a county
commissioner; a mayor of a
municipality in the county; an economic
development official from
the county, local political subdivision,
or development district;
a representative of a chamber of commerce
or a port authority in
the county; a local or regional community
action representative;
and a representative from the county
department of job and family
services.
The Governor's Office of Appalachia shall develop guidelines for the submission and approval of plans, guidelines for quarterly monitoring and reporting on program activities after funds are awarded, and any other guidelines necessary for the administration of the program. The Department of Job and Family Services shall provide technical assistance and advice to the Governor's Office of Appalachia to facilitate the administration of the funds. The Governor's Office of Appalachia shall develop guidelines for the reallocation of unawarded funds.
Also as a condition on the use of these
funds, each county
and contract agency shall acknowledge that
these funds are a
one-time allocation, not intended to fund
services beyond
September
June 30,
2002
2003.
In fiscal year 2002, the TANF allocation to each of the Appalachian counties shall not be less than the TANF allocation amount for fiscal year 2001, as allocated according to the methodology set forth in paragraph (I) of rule 5101-6-03 of the Administrative Code.
The use of these funds shall comply with all TANF requirements, including reporting requirements and timelines, as specified in state and federal laws, federal regulations, state rules, and the Title IV-A state plan.
CENTER FOR FAMILY AND CHILDREN
Of the foregoing appropriation item 600-689, TANF Block Grant, $150,000 in fiscal year 2002 shall be provided to the Center for Family and Children.
TANF FAMILY PLANNING
The Director of Budget and Management shall transfer by intrastate voucher, no later than the fifteenth day of July of each fiscal year, cash from the General Revenue Fund, appropriation item 600-410, TANF State, to General Services Fund 5C1 in the Department of Health, in an amount of $250,000 in each fiscal year for the purpose of family planning services for children or their families whose income is at or below 200 per cent of the official poverty guideline.
TANF FEDERAL BLOCK GRANT FUNDS AND TRANSFERS
From the foregoing appropriation items 600-410, TANF State; 600-658, Child Support Collections; or 600-689, TANF Block Grant, or a combination of these appropriation items, no less than $369,040,735 in each fiscal year shall be allocated to county departments of job and family services as follows:
County Allocations | $276,586,957 | |||
WIA Supplement | $35,109,178 | |||
Early Start - Statewide | $38,034,600 | |||
Transportation | $5,000,000 | |||
County Training | $3,050,000 | |||
Adult Literacy and Child | ||||
Reading Programs | $5,000,000 | |||
Disaster Relief | $5,000,000 | |||
School Readiness Centers | $1,260,000 |
Upon the request of the Department of Job and Family Services, the Director of Budget and Management may seek Controlling Board approval to increase appropriations in appropriation item 600-689, TANF Block Grant, provided sufficient Federal TANF Block Grant funds exist to do so, without any corresponding decrease in other appropriation items. The Department of Job and Family Services shall provide the Office of Budget and Management and the Controlling Board with documentation to support the need for the increased appropriation.
All transfers of moneys from or charges against TANF Federal Block Grant awards for use in the Social Services Block Grant or the Child Care and Development Block Grant from either unobligated prior year appropriation authority in appropriation item 400-411, TANF Federal Block Grant, or 600-411, TANF Federal Block Grant, or from fiscal year 2002 and fiscal year 2003 appropriation authority in item 600-689, TANF Block Grant, shall be done ten days after the Department of Job and Family Services gives written notice to the Office of Budget and Management. The Department of Job and Family Services shall first provide the Office of Budget and Management with documentation to support the need for such transfers or charges for use in the Social Services Block Grant or in the Child Care and Development Block Grant.
The Department of Job and Family Services shall in each fiscal year of the biennium transfer the maximum amount of funds from the federal TANF Block Grant to the federal Social Services Block Grant as permitted under federal law. Not later than July 15, 2001, the Department of Job and Family Services shall draw $60,000,000 in receipts from TANF funds that were transferred into the Social Services Block Grant into State Special Revenue Fund 5Q8, in the Office of Budget and Management. Not later than June 1, 2002, the Director of Budget and Management shall determine the amount of funds in State Special Revenue Fund 5Q8 that is needed for the purpose of balancing the General Revenue Fund, and may transfer that amount to the General Revenue Fund. Not later than June 1, 2003, the Director of Budget and Management shall determine the amount of funds in State Special Revenue Fund 5Q8 that is needed for the purpose of balancing the General Revenue Fund, and may transfer that amount to the General Revenue Fund. Any moneys remaining in State Special Revenue Fund 5Q8 on June 15, 2003, shall be transferred not later than June 20, 2003, to Fund 3V6, TANF Block Grant, in the Department of Job and Family Services.
Before the thirtieth day of September of each fiscal year, the Department of Job and Family Services shall file claims with the United States Department of Health and Human Services for reimbursement for all allowable expenditures for services provided by the Department of Job and Family Services, or other agencies that may qualify for Social Services Block Grant funding pursuant to Title XX of the Social Security Act. The Department of Job and Family Services shall deposit, into Fund 5E6, State Option Food Stamps, $6 million, into Fund 5P4, TANF Child Welfare, $7.5 million, into Fund 3W5, Health Care Services, $500,000, into Fund 3W8, Hippy Program, $62,500, and into Fund 3W9, Adoption Connection, $50,000 and deposit in fiscal year 2002, into Fund 3W2, Title XX Vocational Rehabilitation, $600,000, into Fund 162 in the Department of Natural Resources, $7,885,349, and into Fund 3W3, Adult Special Needs, $4,720,227 in receipts from TANF Block Grant funds credited to the Social Services Block Grant. In fiscal year 2003, if, pursuant to federal law, the state is allowed to transfer up to 10 per cent of the TANF block grant and no less than $72,796,826 for the purposes of reimbursing allowable expenditures for services provided by the Department of Job and Family Services, or other agencies that may qualify for Social Services Block Grant funding pursuant to Title XX of the Social Security Act, then the Department of Job and Family Services shall deposit $6 million into Fund 5E6, State Option Food Stamps, $7.5 million into Fund 5P4 TANF Child Welfare, $897,052 into Fund 3W2, Title XX Vocational Rehabilitation, and $500,000 into Fund 3W5, Health Care Services. To the extent that the amount allowed to be transferred is less than the $72,796,826, then the amounts deposited into the above funds shall be reduced proportionally. On verification of the receipt of the above revenue, the funds provided by these transfers shall be used as follows:
Fund 5E6 | ||
Second Harvest Food Bank in fiscal year 2002 | $4,500,000 | |
Second Harvest Food Bank in fiscal year 2003 | $4,500,000 | |
Child Nutrition Services in fiscal year 2002 | $900,000 | |
Child Nutrition Services in fiscal year 2003 | $900,000 | |
Ohio Alliance of Boys and Girls Clubs | ||
in fiscal year 2002 | $600,000 | |
Ohio Alliance of Boys and Girls Clubs | ||
in fiscal year 2003 | $600,000 |
Fund 5P4 | ||
Support and Expansion for PCSA Activities | ||
in fiscal year 2002 | $5,500,000 | |
Support and Expansion for PCSA Activities | ||
in fiscal year 2003 | $5,500,000 | |
Pilot Projects for Violent and Aggressive Youth | ||
in fiscal year 2002 | $2,000,000 | |
Pilot Projects for Violent and Aggressive Youth | ||
in fiscal year 2003 | $2,000,000 |
Fund 3W2 | ||
Title XX Vocational Rehabilitation | ||
in fiscal year 2002 | $600,000 |
Fund 3W3 | ||
Adult Protective Services in fiscal year 2002 | $120,227 | |
Non-TANF Adult Assistance in fiscal year 2002 | $1,000,000 | |
Community-Based Correctional Facilities | ||
in fiscal year 2002 | $3,600,000 |
Fund 162 | ||
CCC Operations in fiscal year 2002 | $7,885,349 |
Fund 3W5 | ||
Abstinence-only Education in fiscal year 2002 | $500,000 | |
Abstinence-only Education in fiscal year 2003 | $500,000 |
Fund 3W8 | ||
Hippy Program | $62,500 |
Fund 3W9 | ||
Adoption Connection | $50,000 |
WELLNESS
The foregoing appropriation item 600-690, Wellness, shall be used by county departments of job and family services for teen pregnancy prevention programming. Local contracts shall be developed between county departments of job and family services and local family and children first councils for the administration of TANF funding for this program."
SECTION 22. That existing Sections 41.10 and 63.09 of Am. Sub. H.B. 94 of the 124th General Assembly, as amended by Am. Sub. H.B. 299 of the 124th General Assembly, are hereby repealed.
SECTION 23. That Section 10 of Am. Sub. S.B. 192 of the 123rd General Assembly be amended to read as follows:
"Sec. 10.
Sections
Section 8
and 9 of
this act
Am. Sub. S.B.
192 of the 123rd General Assembly shall remain in full force and
effect
commencing on July 1, 2000, and terminating on June 30,
2002, for the purpose
of drawing money from the state treasury in
payment of liabilities lawfully
incurred thereunder, and on June
30, 2002, and not before, the moneys
appropriated thereby shall
lapse into the funds from which they are severally
appropriated.
The appropriations made in
Sections
Section 8
and 9 of
this
act
Am. Sub. S.B. 192 of the 123rd General Assembly are
subject to
all provisions of the capital appropriations bill governing
the
2000-2002 biennium that are generally applicable to such
appropriations. Expenditures from appropriations contained in
Sections
Section 8
and 9 shall be accounted for as though made in
the
capital appropriations bill governing the 2000-2002 biennium."
SECTION 24. That existing Section 10 of Am. Sub. S.B. 192 of the 123rd General Assembly is hereby repealed.
SECTION 25. That Section 9 of Am. Sub. S.B. 192 of the 123rd General Assembly, as amended by Am. Sub. H.B. 94 of the 124th General Assembly, be amended to read as follows:
"Sec. 9.
All items set forth in this section are hereby
appropriated out of any moneys in the state treasury to the credit
of
the Law Enforcement Improvements Trust Fund (Fund J87) that are
not
otherwise appropriated.
Tobacco Master Settlement Agreement Fund Group
J87 | 055-635 | Law Enforcement Technology, Training, and Facility Enhancements | $ | 0 | $ | 5,200,000 | |||
TOTAL
|
$ | 0 | $ | 5,200,000 | |||||
TOTAL
|
$ | 0 | $ | 5,200,000 |
LAW ENFORCEMENT IMPROVEMENTS TRUST FUND
The foregoing appropriation item 055-635, Law Enforcement Technology, Training, and Facility Enhancements shall be used in accordance with section 183.10 of the Revised Code. Notwithstanding anything to the contrary contained in sections 9.33 to 9.332 and Chapters 123. and 153. of the Revised Code, the Office of the Attorney General may negotiate, enter into, and administer a contract that combines both the design and construction elements into one contract for the Ohio Peace Officer Training Academy Outdoor Training Facility and Improvements project, which is funded from appropriation item 055-635, Law Enforcement Technology, Training, and Facility Enhancements."
SECTION 26. That existing Section 9 of Am. Sub. S.B. 192 of the 123rd General Assembly, as amended by Am. Sub. H.B. 94 of the 124th General Assembly, is hereby repealed.
SECTION 27. That section 11 of Sub. H.B. 73 of the 124th General Assembly is hereby repealed.
SECTION 28. (A) The committee to study a sales tax holiday is hereby created. The committee shall consist of eleven members, one of whom shall be the Tax Commissioner. The Speaker of the House of Representatives shall appoint three members of the House to the committee, no more than two of whom shall be from the majority party. The Speaker also shall appoint a member representing retail merchants and a member who is a county commissioner. The President of the Senate shall appoint three members of the Senate to the committee, no more than two of whom shall be from the majority party. The President also shall appoint a member representing consumer advocacy groups and a member representing the Ohio Manufacturers Association. The members of the committee shall be appointed within thirty days after the effective date of this section. The members shall select a chairperson of the committee from among themselves.
(B) The committee shall issue a report to the General Assembly by March 1, 2002. However, if Congress enacts legislation by that date providing national sales tax relief, the committee shall issue no report. After submitting its report, or after determining no report is to be issued because of Congressional action, the committee shall cease to exist.
SECTION 29. BUDGET STABILIZATION FUND TRANSFERS
Notwithstanding section 131.43 and division (D) of section 127.14 of the Revised Code, the Director of Budget and Management may, with Controlling Board approval, transfer up to $248 million from the Budget Stabilization Fund to the General Revenue Fund during the 2002-2003 biennium to help ensure that the available revenue receipts and balances in the General Revenue Fund are not less than the appropriations for each fiscal year.
Notwithstanding section 131.43 and division (D) of section 127.14 of the Revised Code, the Director of Budget and Management shall transfer, not later than 30 days after the effective date of this section, $8.0 million from the Budget Stabilization Fund to the General Revenue Fund. These funds shall be used for emergency purposes, to include, but not be limited to, the Department of Health and Department of Agriculture for anthrax and bioterrorism testing, the Adjutant General for costs associated with the deployment of troops, armory maintenance, equipment costs and capital needs, the Department of Public Safety, security, and other emergency purpose expenses. These amounts are hereby appropriated for General Revenue Fund appropriation line items established by the Director of Budget and Management.
Prior to utilizing these funds, the appropriate agency must receive the approval of the Controlling Board. Any of these funds unspent in fiscal year 2002 shall be transferred to fiscal year 2003 by the Director of Budget and Management for the same purpose as in fiscal year 2002.
The unobligated and unencumbered balance of these funds as of June 30, 2003, shall be transferred back to the Budget Stabilization Fund.
SECTION 30. TRANSFERS FROM THE BUDGET STABILIZATION FUND
Within ten working days after the end of fiscal year 2003, the Director of Budget and Management shall determine the General Revenue Fund tax revenues for fiscal year 2003. If the director finds that the tax revenues are greater than $17,037,900,000, the director shall transfer the amount that is in excess of $17,037,900,000 from the General Revenue Fund to the Budget Stabilization Fund.
SECTION 31. LOAN FROM BUDGET STABILIZATION FUND TO LTV STEEL
The Director of Budget and Management, with Controlling Board approval, may provide a loan of up to $5,000,000 in fiscal year 2002 from the Budget Stabilization Fund to LTV Steel Company, Incorporated. This state loan must be matched with an equivalent amount from the City of Cleveland and also an equivalent amount from Cuyahoga County. These funds must be used by LTV Steel for allowable purposes under Article VIII, Section 13, Ohio Constitution. The state shall hold a first lien position above all other creditors and shall be the first to receive repayment of any loans received by LTV Steel. Repayments of this loan, including interest, shall be paid back to the Budget Stabilization Fund.
SECTION 32. TRANSFER FROM THE TOBACCO MASTER SETTLEMENT AGREEMENT FUND TO THE GENERAL REVENUE FUND
(A) Notwithstanding section 183.02 of the Revised Code, on or before June 30, 2002, the Director of Budget and Management may transfer up to $120,000,000 from the Tobacco Master Settlement Agreement Fund (Fund 087) to the General Revenue Fund.
Notwithstanding section 183.02 of the Revised Code, on or before June 30, 2003, the Director of Budget and Management may transfer up to $120,000,000 from the Tobacco Master Settlement Agreement Fund (Fund 087) to the General Revenue Fund.
Of the tobacco revenue that is credited to the Tobacco Master Settlement Agreement Fund in fiscal year 2002 and in fiscal year 2003, the share that is determined pursuant to section 183.02 of the Revised Code to be the amount to be transferred by the Director of Budget and Management from the Tobacco Master Settlement Agreement Fund to the Tobacco Use Prevention and Cessation Trust Fund shall be reduced by the amount that is transferred from the Tobacco Master Settlement Agreement Fund to the General Revenue Fund in accordance with this division.
(B) Notwithstanding section 183.02 of the Revised Code, on or before June 30, 2003, the Director of Budget and Management may make one or more transfers from the Tobacco Master Settlement Agreement Fund (Fund 087) to the General Revenue Fund that in total do not exceed $20,000,000. From the tobacco revenue that is credited to the Tobacco Master Settlement Agreement Fund in fiscal years 2002 and 2003, the shares that are determined pursuant to section 183.02 of the Revised Code to be the amounts to be transferred by the Director of Budget and Management from the Tobacco Master Settlement Agreement Fund to the various trust funds shall be reduced in each fiscal year to provide the revenue for the transfers under this division in a manner to be determined in the tobacco revenue budget act for fiscal years 2003 and 2004, but such manner shall not provide for any reductions in the shares determined for the Education Facilities Trust Fund (Fund N87), Education Facilities Endowment Fund (Fund P87), Education Technology Trust Fund (Fund S87), and Biomedical Research and Technology Transfer Trust Fund (Fund M87). The Director of Budget and Management shall not make any transfers pursuant to this division until it is determined how the shares are to be reduced.
SECTION 33. APPROPRIATION REDUCTIONS
(A) General Revenue Fund appropriations made to the Ohio House of Representatives; the Ohio Senate; the Joint Committee on Agency Rule Review; and the Joint Legislative Ethics Committee are reduced by six per cent in each fiscal year of the 2001-2003 biennium, with the following exceptions:
(1) GRF appropriations made to the Legislative Service Commission are reduced by $1,194,088 in fiscal year 2002 and by $992,486 in fiscal year 2003.
(2) Appropriation items 035-409, National Associations, and 035-410, Legislative Information Systems, are exempt from the reductions made in this section.
(B) The General Revenue Fund appropriations made to the Judiciary/Supreme Court are reduced by $650,000 in each fiscal year of the 2001-2003 biennium.
SECTION 34. DEPARTMENT OF EDUCATION APPROPRIATION TRANSFERS
In each year of the 2001-2003 biennium if the Superintendent of Public Instruction determines that additional funds are needed to fully fund the requirements of Am. Sub. S.B. 1 of the 124th General Assembly for assessments of student performance, the Superintendent of Public Instruction may recommend the reallocation of unspent and unencumbered appropriations within the Department of Education to the General Revenue Fund appropriation item 200-437, Student Assessment, to the Director of Budget and Management. If the Director of Budget and Management determines that such a reallocation is required, the Director of Budget and Management may transfer unspent and unencumbered funds within the Department of Education as necessary to appropriation item 200-437, Student Assessment.
SECTION 35. GRF TRANSFER TO JCARR
The Director of Budget and Management, at the request of the Director of the Legislative Service Commission, shall transfer up to $50,000 from Legislative Service Commission GRF appropriation item 035-410, Legislative Information Systems, to Joint Committee on Agency Rule Review GRF appropriation item 029-321, Operating Expenses.
SECTION 36. CONDITIONAL TRANSFER TO THE LOTTERY PROFITS EDUCATION FUND GROUP
Upon approval by the Governor and the Director of the Ohio Lottery to join a multijurisdictional lottery:
(1) The State Lottery Commission shall transfer a minimum of $662,722,600 in fiscal year 2003 to the Lottery Profit Education Fund Group, and
(2) The Director of Budget and Management shall increase the fiscal year 2003 appropriation authority in the Department of Education Lottery Profit Education Fund (017) ALI 200-612, Base Cost Funding, by $41,000,000. This amount is hereby appropriated. The Director of Budget and Management shall also decrease the fiscal year 2003 appropriation authority in the Department of Education GRF ALI 200-501, Base Cost Funding, by $41,000,000.
SECTION 37. The General Assembly encourages and supports the Administrator of Workers' Compensation, notwithstanding sections 4123.35 and 4123.40 of the Revised Code, to apply a seventy-five per cent reduction of future premium pursuant to section 4123.32 of the Revised Code for private state fund employers, and public employer taxing district employers, for the period when employer premiums are next due.
SECTION 38. (A) As used in this section:
(1) "IEP" has the same meaning as defined in section 3323.01 of the Revised Code.
(2) "SBH student" means a student receiving special education and related services for severe behavior handicap conditions pursuant to an IEP.
(B) This section applies only to a community school established under Chapter 3314. of the Revised Code that in fiscal year 2001 enrolled, and in each of fiscal years 2002 and 2003 enrolls, a number of SBH students equal to at least fifty per cent of the total number of students enrolled in the school in the applicable fiscal year.
(C) In addition to any payments made under section 3314.08 of the Revised Code, in each of fiscal years 2002 and 2003 the Department of Education shall pay to a community school a subsidy equal to the amount of the difference when the aggregate amount calculated and paid to the school under division (D)(2) of section 3314.08 of the Revised Code for SBH students is subtracted from the aggregate amount calculated and paid to the school for such students under that division in fiscal year 2001. If the difference is a negative number, the amount of the subsidy shall be zero. If the school enrolls in either fiscal year fewer SBH students that it did in fiscal year 2001, any subsidy paid under this section shall be proportionately reduced.
(D) The amount of any subsidy paid to a community school under this section shall not be deducted from any moneys calculated under Chapter 3317. of the Revised Code for payment to a school district in which any of its students are entitled to attend school under section 3313.64 or 3313.65 of the Revised Code.
SECTION 39. There is hereby created a committee to study the impact of gambling. The committee shall consist of eight members, one of whom shall be the Director of the State Lottery Commission. The Governor shall appoint three members. The Speaker of the House of Representatives shall appoint two members of the House to the committee, one each from the majority and minority parties. The President of the Senate shall appoint two members of the Senate to the committee, one each from the majority and minority parties. The Governor shall appoint the chairperson of the committee from among the Governor's appointees.
The committee shall issue a report to the General Assembly by June 30, 2002. Upon issuing its report, the committee shall cease to exist.
SECTION 40. The amendment or enactment by this act of sections 5739.01, 5739.012, 5741.01, and 5741.011 of the Revised Code apply only to leases entered into on or after February 1, 2002. The amendments or enactments do not apply to the extension of a lease entered into before that date; the tax shall be calculated and collected by the vendor on each payment made by the lessee under such an extension.
The amendment by this act of section 5725.14 of the Revised Code applies to the tax levied under section 5707.03 of the Revised Code in and for 2003 and thereafter.
SECTION 41. Any person who is entitled to additional payments provided under division (B) or (C) of section 5923.05 of the Revised Code, as amended by this act, shall receive the payments based upon the later of October 1, 2001, or the date the person's leave of absence began due to being ordered to perform duty by the governor as specified in the applicable division. If the person was ordered to perform duty before the effective date of this act and that person is entitled to additional benefits under either of those divisions, as amended by this act, the person's employing entity shall pay, in a lump sum, the person the additional amount due.
SECTION 42. In calculating and making payments to community schools for special education catastrophic costs under division (E) (1) of section 3314.08 of the Revised Code, the Department of Education shall utilize the law in effect for the fiscal year in which the costs of serving the students were incurred and not the law in effect for the fiscal year in which the costs were reported to and paid by the Department.
(A) As used in this section:
(1) "Provider" means a person or government entity that provides Medicaid-funded services to an individual with mental retardation or other developmental disability pursuant to a service contract.
(2) "Service contract" means a contract between a county board of mental retardation and developmental disabilities and a provider under which the provider is to provide Medicaid-funded services to an individual with mental retardation or other developmental disability.
(B) To the extent a service contract entered into between a county board of mental retardation and developmental disabilities and a provider prior to June 6, 2001, is inconsistent with state or federal law, the county board and provider shall revise the service contract to make it comply with the procedural requirements of section 5126.035 of the Revised Code. The service contract shall be revised not later than July 1, 2002. In revising a service contract, no county board or provider shall deny an individual eligible for Medicaid-funded services the opportunity to choose a willing and qualified provider with a Medicaid provider agreement.
The amendment by this act of section 5709.40 of the Revised Code adding division (H) to that section, of section 5709.73 of the Revised Code adding division (H) to that section, and of section 5709.73 of the Revised Code adding division (G) to that section, clarifies the intent of the General Assembly in enacting those sections and is not intended as a substantive change to those sections.
(A) Section 1309.401 (1309.528) of the Revised Code is presented in this act as a composite of the section as amended by Am. Sub. H.B. 94 and as amended and renumbered by Am. Sub. S.B. 74, both of the 124th General Assembly. The General Assembly, applying the principle stated in division (B) of section 1.52 of the Revised Code that amendments are to be harmonized if reasonably capable of simultaneous operation, finds that the composite is the resulting version of the section in effect prior to the effective date of the section as presented in this act.
(B) Section 41 of Am. Sub. H.B. 94 of the 124th General Assembly is presented in this act as a composite of the section as amended by both Am. Sub. H.B. 3 and Am. Sub. H.B. 299 of the 124th General Assembly. The General Assembly, applying the principle stated in division (B) of section 1.52 of the Revised Code that amendments are to be harmonized if reasonably capable of simultaneous operation, finds that the composite is the resulting version of the section in effect prior to the effective date of the section as presented in this act.
SECTION 43. Except as otherwise specifically provided in this act, the codified and uncodified sections of law amended, enacted, or repealed by this act, and the items of law of which such sections are composed, are not subject to the referendum. Therefore, under Ohio Constitution, Article II, Section 1d and section 1.471 of the Revised Code, the sections as amended, enacted, or repealed by this act, and the items of law of which such sections are composed, are entitled to go into immediate effect when this act becomes law.
SECTION 44. Sections 317.33, 3313.37, 3313.375, 3770.02, 3770.03, 3770.06, 5111.34, and 5725.14 of the Revised Code as amended by this act, and the items of law of which such sections as amended by this act are composed, are subject to the referendum. Therefore, under Ohio Constitution, Article II, Section 1c and section 1.471 of the Revised Code, such sections as amended by this act, and the items of law of which such sections as amended by this act are composed, take effect on the ninety-first day after this act is filed with the Secretary of State. If, however, a referendum petition is filed against any such section as amended by this act, or against any item of law of which any such section as amended by this act is composed, the section as amended by this act, or item of law, unless rejected at the referendum, takes effect at the earliest time permitted by law.
SECTION 45. Section 11 of Am. Sub. S.B. 50 of the 121st General Assembly as amended by this act, and the items of law of which such Section as amended by this act are composed, are subject to the referendum. Therefore, under Ohio Constitution, Article II, Section 1c and section 1.471 of the Revised Code, such Section as amended by this act, and the items of law of which such Section as amended by thhis act are composed, take effect on the ninety-first day after this act is filed with the Secretary of State. If, however, a referendum petition is filed against such Section as amended by this act, or against any item of law of which such Section as amended by this act is composed, the Section as amended by this act, or item of law, unless rejected at the referendum, takes effect at the earliest time permitted by law.