| Section 1. That sections 307.671, 307.672, 307.674, 307.695, | 22 |
|
311.37, 311.99, 351.01, 351.021, 351.03, 351.141, 505.56,
3715.52, | 23 |
|
4501.32, 5739.01, 5739.02, 5739.021,
5739.023, 5739.024, 5739.026, | 24 |
|
5739.03, 5739.031,
5739.033, 5739.12, 5739.31,
5739.99, 5741.01, | 25 |
|
5741.02, and 5741.12 be amended,
section 5739.024 (5739.09) be | 26 |
|
amended for the purpose of adopting
a new section number as | 27 |
|
indicated in parentheses, and sections 306.73, 5703.65, 5739.034, | 28 |
|
5739.04, 5739.06, 5739.08,
5740.01, 5740.02, 5740.03, 5740.04, | 29 |
|
5740.05, 5740.06, 5740.07,
5740.08, 5741.05, 5741.08, and 5747.083 | 30 |
| of the
Revised Code be
enacted to
read as follows: | 31 |
| (3) "Debt service charges" means, for any period or
payable | 51 |
|
at any time, the principal of and interest and any
premium due on | 52 |
|
bonds for that period or payable at that time
whether due at | 53 |
|
maturity or upon mandatory redemption, together
with any required | 54 |
|
deposits to reserves for the payment of
principal of and interest | 55 |
|
on such bonds, and includes any
payments required by the port | 56 |
|
authority to satisfy any of its
obligations arising from any | 57 |
|
guaranty agreements, reimbursement
agreements, or other credit | 58 |
|
enhancement agreements described in
division (C) of this section. | 59 |
| (6) "Port authority educational and cultural facility"
means | 66 |
|
a facility located within an urban renewal area that may
consist | 67 |
|
of a museum, archives, library, hall of fame, center for | 68 |
|
contemporary music, or other facilities necessary to provide | 69 |
|
programs of an educational and cultural nature, together with all | 70 |
|
parking facilities, walkways, and other auxiliary facilities,
real | 71 |
|
and personal property, property rights, easements, and
interests | 72 |
|
that may be appropriate for, or used in connection
with, the | 73 |
|
operation of the facility. | 74 |
| (c) Following the issuance, sale, and delivery of the port | 96 |
|
authority revenue bonds provided for in division (B)(2)(a) of
this | 97 |
|
section, and prior to the date certain stated in the
cooperative | 98 |
|
agreement which shall be the date estimated for the
completion of | 99 |
|
construction of the port authority educational and
cultural | 100 |
|
facility, pledge and contribute to the port authority
revenue from | 101 |
|
the tax levied pursuant to division (B)(1)(a) of
this section, | 102 |
|
together with any investment earnings on that
revenue, to pay a | 103 |
|
portion of the costs of acquiring,
constructing, and equipping the | 104 |
|
port authority educational and
cultural facility; | 105 |
| (C) The pledges and contributions described in divisions | 158 |
|
(B)(1)(c) and (d) of this section and provided for in the | 159 |
|
cooperative agreement shall be for the period stated in the | 160 |
|
cooperative agreement, but shall not be in excess of the period | 161 |
|
necessary to provide for the final retirement of the port | 162 |
|
authority revenue bonds provided for in division (B)(2)(a) of
this | 163 |
|
section and any bonds issued by the port authority to refund
such | 164 |
|
bonds, and for the satisfaction by the port authority of any
of | 165 |
|
its obligations arising from any guaranty agreements, | 166 |
|
reimbursement agreements, or other credit enhancement agreements | 167 |
|
relating to such bonds or to the revenues pledged to such bonds. | 168 |
|
The cooperative agreement shall provide for the termination of
the | 169 |
|
cooperative agreement including the pledges and contributions | 170 |
|
described in divisions (B)(1)(c) and (d) of this section if the | 171 |
|
port authority revenue bonds provided for in division (B)(2)(a)
of | 172 |
|
this section have not been issued, sold, and delivered within
two | 173 |
|
years of the effective date of the cooperative agreement. | 174 |
| The cooperative agreement shall provide that any revenue | 175 |
|
bonds of the port authority shall be secured by a trust agreement | 176 |
|
between the port authority and a corporate trustee that is a
trust | 177 |
|
company or bank having the powers of a trust company within
or | 178 |
|
outside the state. The county may be a party to such trust | 179 |
|
agreement for the purpose of securing the pledge by the county of | 180 |
|
its contribution to the corporation pursuant to division
(B)(1)(d) | 181 |
|
of this section. A tax levied pursuant to division
(B)(1)(a) of | 182 |
|
this section is not subject to diminution by
initiative or | 183 |
|
referendum or diminution by statute, unless
provision is made | 184 |
|
therein for an adequate substitute therefor
reasonably | 185 |
|
satisfactory to the trustee under the trust agreement
that secures | 186 |
|
the revenue bonds of the port authority. | 187 |
| (E) If the terms of the cooperative agreement so provide, | 191 |
|
any contract for the acquisition, construction, or equipping of a | 192 |
|
port authority educational and cultural facility shall be made in | 193 |
|
such manner as is determined by the board of directors of the
port | 194 |
|
authority, and unless the cooperative agreement provides | 195 |
|
otherwise, such a contract is not subject to division (A) of | 196 |
|
section 4582.12 of the Revised Code. The port authority may take | 197 |
|
the assignment of and assume any contracts for the acquisition, | 198 |
|
construction, and equipping of a port authority educational and | 199 |
|
cultural facility that previously have been authorized by either | 200 |
|
or both the host municipal corporation or the corporation. Such | 201 |
|
contracts likewise are not subject to division (A) of section | 202 |
|
4582.12 of the Revised Code. | 203 |
| Any contract for the acquisition, construction, or
equipping | 204 |
|
of a port authority educational and cultural facility
entered | 205 |
|
into, assigned, or assumed pursuant to this division
shall provide | 206 |
|
that all laborers and mechanics employed for the
acquisition, | 207 |
|
construction, or equipping of the port authority
educational and | 208 |
|
cultural facility shall be paid at the prevailing
rates of wages | 209 |
|
of laborers and mechanics for the class of work
called for by the | 210 |
|
port authority educational and cultural
facility, which wages | 211 |
|
shall be determined in accordance with the
requirements of Chapter | 212 |
|
4115. of the Revised Code for the
determination of prevailing wage | 213 |
|
rates. | 214 |
| (5)
"Municipal educational and cultural facility" means a | 235 |
|
facility that may consist of a museum, archives, library, hall of | 236 |
|
fame, center for contemporary music, or other facilities
necessary | 237 |
|
to provide programs of an educational, recreational,
and cultural | 238 |
|
nature, together with all parking facilities,
walkways, and other | 239 |
|
auxiliary facilities, real and personal
property, property rights, | 240 |
|
easements, and interests that may be
appropriate for, or used in | 241 |
|
connection with, the operation of the
facility. | 242 |
| (D) The legislative authorities of a county and a host | 299 |
|
municipal
corporation that have entered into a cooperative | 300 |
|
agreement with a corporation
pursuant to division (B) of this | 301 |
|
section may amend that cooperative
agreement, with the | 302 |
|
participation of the corporation and a port authority as
defined | 303 |
|
in section
307.674 of the Revised Code, to provide also for a port | 304 |
|
authority educational and cultural
performing arts facility in | 305 |
|
accordance with section 307.674 of the Revised Code. Such an | 306 |
|
amendment shall become effective only to the extent that the tax | 307 |
levied under
division (E) of section
5739.0245739.09 of the | 308 |
|
Revised Code
is not needed for the duration
of the original tax to | 309 |
|
pay costs of
the municipal educational and cultural
facility, | 310 |
|
including debt
service charges on related bonds, as determined by | 311 |
|
the parties to
the amendment. The tax may be pledged and paid by | 312 |
|
the parties
to
the amendment for the balance of the duration of | 313 |
|
the tax to a port
authority educational and cultural performing | 314 |
|
arts facility. | 315 |
| (3)
"Cost," as applied to a port authority educational and | 330 |
|
cultural
performing arts facility, means the cost of acquiring, | 331 |
|
constructing,
renovating, rehabilitating, equipping, or improving | 332 |
|
the facility, or any
combination of those purposes, collectively | 333 |
|
referred to in this section as
"construction," and the cost of | 334 |
|
acquisition of all land, rights of way,
property rights, | 335 |
|
easements, franchise rights, and interests required for those | 336 |
|
purposes, the cost of demolishing or removing any buildings or | 337 |
|
structures on
land so acquired, including the cost of acquiring | 338 |
|
any land to which those
buildings or structures may be moved, the | 339 |
|
cost of public utility and common
carrier relocation or | 340 |
|
duplication, the cost of all machinery, furnishings, and | 341 |
|
equipment, financing charges, interest prior to and during | 342 |
|
construction and
for not more than three years after completion of | 343 |
|
construction, costs arising
under guaranty agreements, | 344 |
|
reimbursement agreements, or other credit
enhancement
agreements | 345 |
|
relating
to bonds, engineering, expenses of research and | 346 |
|
development with respect to
such facility, legal expenses, plans, | 347 |
|
specifications, surveys, studies,
estimates of costs and revenues, | 348 |
|
other expenses necessary or incident to
determining the | 349 |
|
feasibility or practicability of acquiring or constructing the | 350 |
|
facility, administrative expense, and other expenses as may be | 351 |
|
necessary or
incident to that acquisition or construction and the | 352 |
|
financing of such
acquisition or construction, including, with | 353 |
|
respect to the revenue bonds of a
port authority, amounts to be | 354 |
|
paid into any special funds from the proceeds of
those bonds, and | 355 |
|
repayments to the port authority, host county, host municipal | 356 |
|
corporation, or corporation of any amounts advanced for the | 357 |
|
foregoing
purposes. | 358 |
| (4)
"Debt service charges" means, for any period or payable | 359 |
|
at any time,
the principal of and interest and any premium due on | 360 |
|
bonds for that period or
payable at that time whether due at | 361 |
|
maturity or upon mandatory redemption,
together with any required | 362 |
|
deposits to reserves for the payment of principal
of and interest | 363 |
|
on those bonds, and includes any payments required by the port | 364 |
|
authority to satisfy any of its obligations under or arising from | 365 |
|
any guaranty
agreements, reimbursement agreements, or other credit | 366 |
|
enhancement agreements
described in division (C) of this section. | 367 |
| (8)
"Port authority educational and cultural performing arts | 377 |
|
facility"
means a facility that consists of a center for music or | 378 |
|
other performing arts,
a theater or other facilities to provide | 379 |
|
programs of an educational,
recreational, or cultural nature, or | 380 |
|
any combination of those purposes as
determined by the parties to | 381 |
|
the cooperative agreement for which provision is
made in division | 382 |
|
(B) of this section to fulfill the public
educational, | 383 |
|
recreational, and cultural purposes set forth therein, together | 384 |
|
with all parking facilities, walkways, and other auxiliary | 385 |
|
facilities, real
and personal property, property rights, | 386 |
|
easements, and interests that may be
appropriate for, or used in | 387 |
|
connection with, the operation of the facility. | 388 |
| (C) The pledge and payments referred to in divisions | 465 |
|
(B)(1)(b) and (c) of this section and
provided for in the | 466 |
|
cooperative agreement shall be for the period stated in
the | 467 |
|
cooperative agreement but shall not extend longer than the period | 468 |
|
necessary to provide for the final retirement of the port | 469 |
|
authority revenue
bonds referred to in division (B)(2)(a) of this | 470 |
|
section, and for the satisfaction by the port authority of any of | 471 |
|
its
obligations under or arising from any guaranty agreements, | 472 |
|
reimbursement
agreements, or other credit enhancement agreements | 473 |
|
relating to those bonds or
to the revenues pledged to them. The | 474 |
|
cooperative agreement shall provide for
the termination of the | 475 |
|
cooperative agreement, including the pledge and payment
referred | 476 |
|
to in division (B)(1)(c) of this section, if
the port authority | 477 |
|
revenue bonds referred to in division
(B)(2)(a) of this section | 478 |
|
have not been issued, sold, and
delivered within five years of the | 479 |
|
effective date of the cooperative
agreement. | 480 |
| The cooperative agreement shall provide that any port | 481 |
|
authority revenue
bonds shall be secured by a trust agreement | 482 |
|
between the port authority and a
corporate trustee that is a trust | 483 |
|
company or bank having the powers of a trust
company within or | 484 |
|
outside the state but authorized to exercise trust powers
within | 485 |
|
the state. The host county may be a party to that trust agreement | 486 |
|
for
the purpose of better securing the pledge by the host county | 487 |
|
of its payment to
the corporation pursuant to division (B)(1)(c) | 488 |
of
this section. A tax levied pursuant to section
5739.024 | 489 |
| 5739.09 of the
Revised Code for the purposes
specified in division | 490 |
|
(B)(1)(b) or
(c)
of this section is not subject to diminution by | 491 |
|
initiative or
referendum or
diminution by statute, unless | 492 |
|
provision is made for
an adequate substitute
reasonably | 493 |
|
satisfactory to the trustee
under the trust agreement that secures | 494 |
|
the port authority revenue
bonds. | 495 |
| (E) If the terms of the cooperative agreement so provide, | 502 |
|
any
contract for the acquisition, construction, renovation, | 503 |
|
rehabilitation,
equipping, or improving of a port authority | 504 |
|
educational and cultural
performing arts facility shall be made in | 505 |
|
such manner as is determined by the
board of directors of the port | 506 |
|
authority, and unless the cooperative agreement
provides | 507 |
|
otherwise, such a contract is not subject to division (R)(2)
of | 508 |
|
section 4582.31 of the Revised Code. The port authority may take | 509 |
|
the assignment of and
assume any contracts for the acquisition, | 510 |
|
construction, renovation,
rehabilitation, equipping, or improving | 511 |
|
of a port authority educational and
cultural performing arts | 512 |
|
facility that had previously been authorized by any
of the host | 513 |
|
county, the host municipality, or the corporation. Such contracts | 514 |
|
are not subject to division (R)(2) of section 4582.31 of the | 515 |
|
Revised Code. | 516 |
| Any contract for the acquisition, construction, renovation, | 517 |
|
rehabilitation,
equipping, or improving of a port authority | 518 |
|
educational and cultural
performing arts facility entered into, | 519 |
|
assigned, or assumed pursuant to this
division shall provide that | 520 |
|
all laborers and mechanics employed for the
acquisition, | 521 |
|
construction, renovation, rehabilitation, equipping, or improving | 522 |
|
of that facility shall be paid at the prevailing rates of wages of | 523 |
|
laborers
and mechanics for the class of work called for by the | 524 |
|
port authority
educational and cultural performing arts facility, | 525 |
|
which wages shall be
determined in accordance with the | 526 |
|
requirements of Chapter 4115. of the Revised Code
for the | 527 |
|
determination of prevailing wage rates. | 528 |
| Notwithstanding any provisions to the contrary in section | 529 |
|
3383.07 of the Revised Code,
construction services and general | 530 |
|
building services for a port authority
educational and cultural | 531 |
|
performing arts facility funded completely or in part
with money | 532 |
|
appropriated by the state to the Ohio arts and sports
facilities | 533 |
|
commission may be provided by a port authority or a corporation | 534 |
|
that occupies, will occupy, or is responsible for that facility, | 535 |
|
as determined
by the commission. The construction services and | 536 |
|
general building services to
be provided by the port authority or | 537 |
|
the corporation shall be specified in an
agreement between the | 538 |
|
commission and the port authority or corporation. That
agreement, | 539 |
|
or any actions taken under it, are not subject to Chapters
123. or | 540 |
|
153. of the Revised Code, but
are subject to Chapter 4115. of the | 541 |
|
Revised Code. | 542 |
| (C) The purpose of the pledges and contributions described | 562 |
|
in divisions (B)(1) and (2) of this section is payment of | 563 |
|
principal, interest, and premium, if any, on bonds and notes | 564 |
|
issued by or for the benefit of the bureau to finance the | 565 |
|
construction and equipping of a convention center. The pledges | 566 |
|
and contributions provided for in the agreement shall be for the | 567 |
|
period stated in the agreement, but not to exceed thirty years. | 568 |
|
Revenues determined from time to time by the board to be needed
to | 569 |
|
cover the real and actual costs of administering the tax
imposed | 570 |
by division (C) of section
5739.0245739.09 of the Revised Code | 571 |
|
may not be pledged or contributed. The agreement shall provide | 572 |
|
that any such bonds and notes shall be secured by a trust | 573 |
|
agreement between the bureau or other issuer acting for the | 574 |
|
benefit of the bureau and a corporate trustee that is a trust | 575 |
|
company or bank having the powers of a trust company within or | 576 |
|
without the state, and the trust agreement shall pledge or assign | 577 |
|
to the retirement of the bonds or notes, all moneys paid by the | 578 |
|
county under this section. A tax the revenues from which are | 579 |
|
pledged under an agreement entered into by a board of county | 580 |
|
commissioners under this section shall not be subject to | 581 |
|
diminution by initiative or referendum, or diminution by statute, | 582 |
|
unless provision is made therein for an adequate substitute | 583 |
|
therefor reasonably satisfactory to the trustee under the trust | 584 |
|
agreement that secures the bonds and notes. | 585 |
| (B) The sheriff shall maintain a record of the information | 615 |
|
required under division (A) of this section for a period of two | 616 |
|
years, which shall be open to the inspection of any person. The | 617 |
|
sheriff shall be allowed a fee of up to one hundred dollars for | 618 |
|
collection of the bond required by this section. The bond shall | 619 |
|
be fifty per cent of the wholesale value of the goods and
services | 620 |
|
provided, but in no case shall the bond exceed ten
thousand | 621 |
|
dollars. The bond shall be in a form approved by the
attorney | 622 |
|
general. The bond shall remain in effect for two years
after the | 623 |
|
transient vendor last does business in that county. | 624 |
| (D) The bond filed by any transient vendor pursuant to
this | 630 |
|
section shall be given to the attorney general by the county | 631 |
|
sheriff within ten working days after a transient vendor ceases
to | 632 |
|
do business in that county, and shall be in favor of the state
for | 633 |
|
the benefit of any person who suffers loss or damage as a
result | 634 |
|
of the purchase of goods from the transient vendor or as
the | 635 |
|
result of the negligent or intentionally tortious acts of the | 636 |
|
transient vendor in the conduct of business in the county. The | 637 |
|
bond may be used to compensate any state or local agency for | 638 |
|
damages caused by the transient vendor, for costs incurred by the | 639 |
|
agency for the illegal acts of the transient vendor, or for | 640 |
|
failure to pay any amount owed by the transient vendor to the | 641 |
|
state or local agency. The bond also may be used to compensate | 642 |
|
the state for any sales tax not paid by the transient vendor. | 643 |
|
Except for the amount of unpaid sales taxes to be deducted from | 644 |
|
the bond, if any, the attorney general shall pay any portion of | 645 |
|
the bond to any person or agency in accordance with the order of
a | 646 |
|
court without making an independent finding as to the amount of | 647 |
|
the bond that is payable to that person or agency. | 648 |
| Nothing in this section shall prohibit the legislative | 670 |
|
authority of a municipal corporation from adopting an ordinance | 671 |
|
regulating transient vendors, as defined in section 5739.17 of
the | 672 |
|
Revised Code, except that a municipal corporation may not
require | 673 |
|
a transient vendor who obtains a bond in compliance with
this | 674 |
|
section to obtain or pay for any additional bond or require
that | 675 |
|
persons exempt pursuant to division (E) of this section
obtain a | 676 |
|
bond. A municipal corporation may require that a
transient vendor | 677 |
exhibit
histhe transient vendor's license and
any
proof of bond | 678 |
|
required to such officer or employee of the
municipal corporation | 679 |
|
as the municipal corporation designates by
ordinance. | 680 |
| (B) Whoever violates division (A) or (C) of section 311.37 | 685 |
|
of the Revised Code is guilty of failure to file a transient | 686 |
|
vendor's information or bond, a minor misdemeanor. If the | 687 |
|
offender previously has been convicted of a violation of division | 688 |
|
(A) of section 311.37 of the Revised Code, failure to file a | 689 |
|
transient vendor's information or bond is a misdemeanor of the | 690 |
|
second degree. If the offender previously has been convicted of | 691 |
|
two or more violations of division (A) of section 311.37 of the | 692 |
|
Revised Code, failure to file a transient vendor's information or | 693 |
|
bond is a misdemeanor of the first
degree. A sheriff or police | 694 |
|
officer in a municipal corporation may enforce this division.
The | 695 |
|
prosecuting attorney of a county shall inform the tax
commissioner | 696 |
of any instance when a complaint is brought against
a transient
or | 697 |
limited vendor pursuant to this division. | 698 |
| (B) "Governmental agency" means a department, division, or | 703 |
|
other unit of the state government or of a municipal corporation, | 704 |
|
county, township, or other political subdivision of the state;
any | 705 |
|
state university or college, as defined in section 3345.12 of
the | 706 |
|
Revised Code, community college, state community college, | 707 |
|
university branch, or technical college; any other public | 708 |
|
corporation or agency having the power to acquire, construct, or | 709 |
|
operate facilities; the United States or any agency thereof; and | 710 |
|
any agency, commission, or authority established pursuant to an | 711 |
|
interstate compact or agreement. | 712 |
| (D) "Facility" or "facilities" means any convention, | 715 |
|
entertainment, or sports facility, or combination of them,
located | 716 |
|
within the territory of the convention facilities
authority, | 717 |
|
together with all parking facilities, walkways, and
other | 718 |
|
auxiliary facilities, real and personal property, property
rights, | 719 |
|
easements and interests that may be appropriate for, or
used in | 720 |
|
connection with, the operation of the facility. | 721 |
| (E) "Cost" means the cost of acquisition of all land, | 722 |
|
rights-of-way, property rights, easements, franchise rights, and | 723 |
|
interests required for such acquisition; the cost of demolishing | 724 |
|
or removing any buildings or structures on land so acquired, | 725 |
|
including the cost of acquiring any lands to which such buildings | 726 |
|
or structures may be moved; the cost of acquiring or constructing | 727 |
|
and equipping a principal office of the convention facilities | 728 |
|
authority; the cost of diverting highways, interchange of | 729 |
|
highways, access roads to private property, including the cost of | 730 |
|
land or easements for such access roads; the cost of public | 731 |
|
utility and common carrier relocation or duplication; the cost of | 732 |
|
all machinery, furnishings, and equipment; financing charges; | 733 |
|
interest prior to and during construction and for no more than | 734 |
|
eighteen months after completion of construction; expenses of | 735 |
|
research and development with respect to facilities; legal | 736 |
|
expenses; expenses of obtaining plans, specifications,
engineering | 737 |
|
surveys, studies, and estimates of cost and revenues;
working | 738 |
|
capital; expenses necessary or incident to determining
the | 739 |
|
feasibility or practicability of acquiring or constructing
such | 740 |
|
facility; administrative expense; and such other expenses as
may | 741 |
|
be necessary or incident to the acquisition or construction
of the | 742 |
|
facility, the financing of such acquisition or
construction, | 743 |
|
including the amount authorized in the resolution
of the | 744 |
|
convention facilities authority providing for the issuance
of | 745 |
|
convention facilities authority revenue bonds to be paid into
any | 746 |
|
special funds from the proceeds of such bonds, the cost of
issuing | 747 |
|
the bonds, and the financing of the placing of such
facility in | 748 |
|
operation. Any obligation, cost, or expense incurred
by any | 749 |
|
governmental agency or person for surveys, borings,
preparation of | 750 |
|
plans and specifications, and other engineering
services, or any | 751 |
|
other cost described above, in connection with
the acquisition or | 752 |
|
construction of a facility may be regarded as
part of the cost of | 753 |
|
such facility and may be reimbursed out of
the proceeds of | 754 |
|
convention facilities authority revenue bonds as
authorized by | 755 |
|
this chapter. | 756 |
| (G) "Revenues" means all rentals and other charges
received | 760 |
|
by the convention facilities authority for the use or
services of | 761 |
|
any facility, the sale of any merchandise, or the
operation of any | 762 |
|
concessions; any gift or grant received with
respect to any | 763 |
|
facility, any moneys received with respect to the
lease, sublease, | 764 |
|
sale, including installment sale or conditional
sale, or other | 765 |
|
disposition of a facility or part thereof; moneys
received in | 766 |
|
repayment of and for interest on any loans made by
the authority | 767 |
|
to a person or governmental agency, whether from
the United States | 768 |
|
or any department, administration, or agency
thereof, or | 769 |
|
otherwise; proceeds of convention facilities
authority revenue | 770 |
|
bonds to the extent the use thereof for payment
of principal or of | 771 |
|
premium, if any, or interest on the bonds is
authorized by the | 772 |
|
authority; proceeds from any insurance,
appropriation, or guaranty | 773 |
|
pertaining to a facility or property
mortgaged to secure bonds or | 774 |
|
pertaining to the financing of the
facility; income and profit | 775 |
|
from the investment of the proceeds
of convention facilities | 776 |
|
authority revenue bonds or of any
revenues; contributions of the | 777 |
|
proceeds of a tax levied pursuant to
division (A)(3) of section | 778 |
5739.0245739.09 of the Revised
Code; and moneys transmitted to | 779 |
|
the authority pursuant to
division (B) of section 5739.211 and | 780 |
|
division (B) of section
5741.031 of the Revised Code. | 781 |
| Sec. 351.021. (A) The resolution of the county | 818 |
|
commissioners creating a convention facilities authority, or any | 819 |
|
amendment or supplement to that resolution, may authorize the | 820 |
|
authority to levy one or both of the excise taxes authorized by | 821 |
|
division (B) of this section to pay the cost of one or more | 822 |
|
facilities; to pay principal, interest, and premium on convention | 823 |
|
facilities authority tax anticipation bonds issued to pay those | 824 |
|
costs; to pay the operating costs of the authority; to pay | 825 |
|
operating and maintenance costs of those facilities; and to pay | 826 |
|
the costs of administering the excise tax. | 827 |
| (2) Within that portion of any municipal corporation that
is | 840 |
|
located within the territory of the authority or within the | 841 |
|
boundaries of any township that is located within the territory
of | 842 |
|
the authority, which municipal corporation or township is
levying | 843 |
any portion of the excise tax authorized by division
(C)(1)(A) of | 844 |
section
5739.025739.08 of the Revised Code, and with the | 845 |
|
approval, by ordinance or resolution, of the legislative
authority | 846 |
|
of that municipal corporation or township, an
additional excise | 847 |
|
tax not to exceed nine-tenths of one per cent
on each transaction. | 848 |
|
The excise tax authorized by division
(B)(2) of this section may | 849 |
|
be levied only if, on the effective
date of the levy specified in | 850 |
|
the resolution making the levy, the
amount being levied pursuant | 851 |
to division
(C)(1)(A) of section
5739.025739.08 of the Revised | 852 |
|
Code by each municipal corporation or
township in which the tax | 853 |
|
authorized by division (B)(2) of this
section will be levied, when | 854 |
|
added to the amount levied under
division (B)(2) of this section, | 855 |
|
does not exceed three per cent
on each transaction. The excise | 856 |
|
tax authorized by division
(B)(2) of this section shall be in | 857 |
addition to any excise tax
that is levied pursuant to
division (C) | 858 |
of section 5739.02 of the
Revised Code, section
5739.0245739.08 | 859 |
|
or 5739.09 of the Revised Code, or division
(B)(1) of this | 860 |
|
section. | 861 |
| Sec. 351.141. A convention facilities authority that
levies | 890 |
|
one or both of the excise taxes authorized by division (B)
of | 891 |
|
section 351.021 of the Revised Code or that receives contributions | 892 |
pursuant to division (A)(3) of section
5739.0245739.09 of the | 893 |
|
Revised Code, by resolution may
anticipate the proceeds of the | 894 |
|
levy and issue convention
facilities authority tax anticipation | 895 |
|
bonds, and notes
anticipating the proceeds or the bonds, in the | 896 |
|
principal amount
that, in the opinion of the authority, are | 897 |
|
necessary for the
purpose of paying the cost of one or more | 898 |
|
facilities or parts of
one or more facilities, and as able, with | 899 |
|
the interest on them,
be paid over the term of the issue, or in | 900 |
|
the case of notes
anticipating bonds over the term of the bonds, | 901 |
|
by the estimated
amount of the excise taxes or contributions | 902 |
|
anticipated thereby. The
excise taxes
or contributions are | 903 |
|
determined by the general assembly to satisfy any
applicable | 904 |
|
requirement of Section 11 of Article XII, Ohio Constitution. An | 905 |
|
authority, at any time, may issue renewal tax anticipation notes, | 906 |
|
issue tax anticipation bonds to pay such notes, and, whenever it | 907 |
|
considers refunding expedient, refund any tax anticipation bonds | 908 |
|
by the issuance of tax anticipation refunding bonds whether the | 909 |
|
bonds to be refunded have or have not matured, and issue tax | 910 |
|
anticipation bonds partly to refund bonds then outstanding and | 911 |
|
partly for any other authorized purpose. The refunding bonds | 912 |
|
shall be sold and the proceeds needed for such purpose applied in | 913 |
|
the manner provided in the bond proceedings to the purchase, | 914 |
|
redemption, or payment of the bonds to be refunded. | 915 |
| Every issue of outstanding tax anticipation bonds shall be | 916 |
|
payable out of the proceeds of the excise taxes or contributions | 917 |
|
anticipated and
other revenues of the authority that are pledged | 918 |
|
for such
payment. The pledge shall be valid and binding from the | 919 |
|
time the
pledge is made, and the anticipated excise taxes, | 920 |
|
contributions, and revenues so
pledged and thereafter received by | 921 |
|
the authority immediately
shall be subject to the lien of that | 922 |
|
pledge without any physical
delivery of those excise taxes, | 923 |
|
contributions, and
revenues or further act. The
lien of any | 924 |
|
pledge is valid and binding as against all parties
having claims | 925 |
|
of any kind in tort, contract, or otherwise against
the authority, | 926 |
|
whether or not such parties have notice of the
lien. Neither the | 927 |
|
resolution nor any trust agreement by which a
pledge is created | 928 |
|
need be filed or recorded except in the
authority's records. | 929 |
| The tax anticipation bonds shall bear such date or dates,
and | 935 |
|
shall mature at such time or times, in the case of any such
notes | 936 |
|
or any renewals of such notes not exceeding twenty years
from the | 937 |
|
date of issue of such original notes and in the case of
any such | 938 |
|
bonds or any refunding bonds not exceeding forty years
from the | 939 |
|
date of the original issue of notes or bonds for the
purpose, and | 940 |
|
shall be executed in the manner that the resolution
authorizing | 941 |
|
the bonds may provide. The tax anticipation bonds
shall bear | 942 |
|
interest at such rates, or at variable rate or rates
changing from | 943 |
|
time to time, in accordance with provisions
provided in the | 944 |
|
authorizing resolution, be in such denominations
and form, either | 945 |
|
coupon or registered, carry such registration
privileges, be | 946 |
|
payable in such medium of payment and at such
place or places, and | 947 |
|
be subject to such terms of redemption, as
the authority may | 948 |
|
authorize or provide. The tax anticipation
bonds may be sold at | 949 |
|
public or private sale, and at, or at not
less than the price or | 950 |
|
prices as the authority determines. If
any officer whose | 951 |
|
signature or a facsimile of whose signature
appears on any bonds | 952 |
|
or coupons ceases to be such officer before
delivery of the bonds, | 953 |
|
the signature or facsimile shall
nevertheless be sufficient for | 954 |
|
all purposes as if the officer
had remained
in office until | 955 |
|
delivery of the bonds, and in case the seal of
the authority has | 956 |
|
been changed after a facsimile has been
imprinted on the bonds, | 957 |
|
the facsimile seal will continue to be
sufficient for all | 958 |
|
purposes. | 959 |
| Any resolution or resolutions authorizing any tax | 960 |
|
anticipation bonds or any issue of tax anticipation bonds may | 961 |
|
contain provisions, subject to any agreements with bondholders as | 962 |
|
may then exist, which provisions shall be a part of the contract | 963 |
|
with the holders of the bonds, as to the pledging of any or all
of | 964 |
|
the authority's anticipated excise taxes,
contributions, and | 965 |
|
revenues to
secure the payment of the bonds or of any issue of the | 966 |
|
bonds; the
use and disposition of revenues of the authority; the | 967 |
|
crediting
of the proceeds of the sale of bonds to and among the | 968 |
|
funds
referred to or provided for in the resolution; limitations | 969 |
|
on the
purpose to which the proceeds of sale of the bonds may be | 970 |
|
applied
and the pledging of portions of such proceeds to secure | 971 |
|
the
payment of the bonds or of any issue of the bonds; as to notes | 972 |
|
issued in anticipation of the issuance of bonds, the agreement of | 973 |
|
the authority to do all things necessary for the authorization, | 974 |
|
issuance, and sale of such bonds in such amounts as may be | 975 |
|
necessary for the timely retirement of such notes; limitations on | 976 |
|
the issuance of additional bonds; the terms upon which additional | 977 |
|
bonds may be issued and secured; the refunding of outstanding | 978 |
|
bonds; the procedure, if any, by which the terms of any contract | 979 |
|
with bondholders may be amended, the amount of bonds the holders | 980 |
|
of which must consent thereto, and the manner in which such | 981 |
|
consent may be given; securing any bonds by a trust agreement in | 982 |
|
accordance with section 351.16 of the Revised Code; any other | 983 |
|
matters, of like or different character, that in any way affect | 984 |
|
the security or protection of the bonds. The excise taxes | 985 |
|
anticipated by the bonds, including bonds anticipated by notes, | 986 |
|
shall not be subject to diminution by initiative or referendum or | 987 |
|
by law while the bonds or notes remain outstanding in accordance | 988 |
|
with their terms, unless provision is made by law or by the | 989 |
|
authority for an adequate substitute therefor reasonably | 990 |
|
satisfactory to the trustee, if a trust agreement secures the | 991 |
|
bonds. | 992 |
Sec. 505.56. Subject to the limitation in division
(C)(1)(A) | 997 |
of section
5739.025739.08
of the Revised Code, a board of | 998 |
|
township trustees may by resolution adopted by
a majority of the | 999 |
|
members of the board, levy an excise tax on transactions by
which | 1000 |
|
lodging by a hotel is or is to be furnished to transient guests. | 1001 |
|
The
board may establish all regulations necessary to provide for | 1002 |
|
the
administration and allocation of the tax. All funds arising | 1003 |
|
from such an
excise tax shall be deposited in the township | 1004 |
|
treasury and may be expended for
any lawful purpose. A board of | 1005 |
|
township trustees shall not levy the tax
authorized by this | 1006 |
|
section in any city or village. | 1007 |
| (13) The issuance by the manufacturer, packer, or | 1057 |
|
distributor of a dangerous drug of any advertisements,
catalogues, | 1058 |
|
or price lists, except those lists specifically
designed for | 1059 |
|
disseminating price change information, that do not
contain in | 1060 |
|
clearly legible form the name and place of business of
the | 1061 |
|
manufacturer who mixed the final ingredients and, if
different, | 1062 |
|
the manufacturer who produced the drug in its finished
dosage form | 1063 |
|
and, if different, the packer or distributor. | 1064 |
| (B) If a
professional sports team located in this state | 1096 |
|
desires to have
its logo appear on license plates issued by this | 1097 |
|
state, it shall
inform
the largest convention and visitors' bureau | 1098 |
|
of the county in which
the professional sports team
is located of | 1099 |
|
that desire. That convention and visitors' bureau
shall create a | 1100 |
|
sports
commission to operate in that county to receive the | 1101 |
|
contributions
that are paid by applicants who choose to be issued | 1102 |
|
license
plates bearing the logo of that professional sports team | 1103 |
|
for
display on their motor vehicles. The
sports commission shall | 1104 |
|
negotiate with the professional sports team to permit the
display | 1105 |
|
of the team's logo on license plates issued by this state, enter | 1106 |
|
into the contract with the team to permit such display, and pay to | 1107 |
|
the team
any licensing or rights fee that must be paid in | 1108 |
|
connection with the issuance
of the license plates. Upon | 1109 |
|
execution of the contract, the sports commission
shall provide a | 1110 |
|
copy of it to the registrar of motor vehicles, along with any | 1111 |
|
other documentation the registrar may require. Upon receipt of | 1112 |
|
the contract
and any required additional documentation, and when | 1113 |
|
the numerical requirement
contained in division (A) of section | 1114 |
|
4503.78
of the Revised
Code has been met relative to that | 1115 |
|
particular
professional sports team, the registrar shall take the | 1116 |
|
measures necessary to
issue license plates bearing the logo of | 1117 |
|
that team. | 1118 |
| (C) A sports
commission shall expend the money it receives | 1124 |
|
under this section
to attract amateur regional, national, and | 1125 |
|
international sporting events
to the municipal corporation, | 1126 |
|
county, or township in which it is
located, and it may sponsor | 1127 |
|
such events. Prior to attracting or
sponsoring such events, the | 1128 |
|
sports commission shall perform an
economic analysis to determine | 1129 |
|
whether the proposed event will
have a positive economic effect on | 1130 |
|
the greater area in which the
event will be held. A sports | 1131 |
|
commission shall not expend any
money it receives under this | 1132 |
|
section to attract or sponsor an amateur
regional, national, or | 1133 |
|
international sporting event if its
economic analysis does not | 1134 |
|
result in a finding that the proposed
event will have a positive | 1135 |
|
economic effect on the greater area
in which the event will be | 1136 |
|
held. | 1137 |
| A sports commission that receives money pursuant to this | 1138 |
|
section, in
addition to any other duties imposed on it by law and | 1139 |
|
notwithstanding the
scope
of those duties, also shall encourage | 1140 |
|
the economic development of this state
through the promotion of | 1141 |
|
tourism within all areas of this state. A sports
commission that | 1142 |
|
receives ten thousand dollars or more during any calendar year | 1143 |
|
pursuant to this section shall submit a written report to the | 1144 |
|
director of
development, on or before the first day of
October of | 1145 |
|
the next succeeding year, detailing
its efforts and expenditures | 1146 |
|
in the promotion of tourism during the calendar
year in which it | 1147 |
|
received the ten thousand dollars or more. | 1148 |
| Such a commission shall consist of twenty-one members. Seven | 1168 |
|
members shall
be appointed by the mayor of the largest city to be | 1169 |
|
served by the commission.
Seven members shall be appointed by the | 1170 |
|
board of county commissioners of the
county to be served by the | 1171 |
|
commission. Seven members shall be appointed by
the largest | 1172 |
convention and
visitor'svisitors' bureau in the
area to be served | 1173 |
|
by the
commission. A sports commission may
provide all services | 1174 |
|
related to attracting, promoting, or
sponsoring such events, | 1175 |
|
including, but not limited to, the
booking of athletes and teams, | 1176 |
|
scheduling, and hiring or
contracting for staff, ushers, managers, | 1177 |
|
and other persons whose
functions are directly related to the | 1178 |
|
sports and athletic events
the commission attracts, promotes, or | 1179 |
|
sponsors. | 1180 |
| (A) "Person" includes individuals, receivers, assignees, | 1187 |
|
trustees in bankruptcy, estates, firms, partnerships, | 1188 |
|
associations, joint-stock companies, joint ventures, clubs, | 1189 |
|
societies, corporations, the state and its political
subdivisions, | 1190 |
|
and combinations of individuals of any form. | 1191 |
| (e) Automatic data processing, computer services, or | 1216 |
|
electronic information services are or are to be provided for use | 1217 |
|
in business when the true object of the transaction is the
receipt | 1218 |
|
by the consumer of automatic data processing, computer
services, | 1219 |
|
or electronic information services rather than the
receipt of | 1220 |
|
personal or professional services to which automatic
data | 1221 |
|
processing, computer services, or electronic information
services | 1222 |
|
are incidental or supplemental. Notwithstanding any
other | 1223 |
|
provision of this chapter, such transactions that occur
between | 1224 |
|
members of an affiliated group are not sales. An
affiliated group | 1225 |
|
means two or more persons related in such a way
that one person | 1226 |
|
owns or controls the business operation of
another member of the | 1227 |
|
group. In the case of corporations with
stock, one corporation | 1228 |
|
owns or controls another if it owns more
than fifty per cent of | 1229 |
|
the other corporation's common stock with
voting rights. | 1230 |
| (f) Telecommunications service, other than mobile | 1231 |
|
telecommunications service after July 31, 2002, is provided
that | 1232 |
|
originates
or terminates in this state and is charged in the | 1233 |
|
records of the
telecommunications service vendor to the consumer's | 1234 |
|
telephone
number or account in this state, or that both originates | 1235 |
|
and
terminates in this state; but does not include transactions by | 1236 |
|
which
telecommunications service is paid for by using a prepaid | 1237 |
|
authorization number
or prepaid telephone calling card, or by | 1238 |
|
which local
telecommunications service is obtained from a | 1239 |
|
coin-operated
telephone and paid for by using coin; | 1240 |
| (5) The production or fabrication of tangible personal | 1264 |
|
property for a consideration for consumers who furnish either | 1265 |
|
directly or indirectly the materials used in the production of | 1266 |
|
fabrication work; and include the furnishing, preparing, or | 1267 |
|
serving for a consideration of any tangible personal property | 1268 |
|
consumed on the premises of the person furnishing, preparing, or | 1269 |
|
serving such tangible personal property. Except as provided in | 1270 |
|
section 5739.03 of the Revised Code, a construction contract | 1271 |
|
pursuant to which tangible personal property is or is to be | 1272 |
|
incorporated into a structure or improvement on and becoming a | 1273 |
|
part of real property is not a sale of such tangible personal | 1274 |
|
property. The construction contractor is the consumer of such | 1275 |
|
tangible personal property, provided that the sale and | 1276 |
|
installation of carpeting, the sale and installation of | 1277 |
|
agricultural land tile, the sale and erection or installation of | 1278 |
|
portable grain bins, or the provision of landscaping and lawn
care | 1279 |
|
service and the transfer of property as part of such service
is | 1280 |
|
never a construction contract. The transfer of copyrighted
motion | 1281 |
|
picture films for exhibition purposes is not a sale,
except such | 1282 |
|
films as are used solely for advertising purposes.
Other than as | 1283 |
|
provided in this section, "sale" and "selling" do
not include | 1284 |
|
transfers of interest in leased property where the original lessee | 1285 |
|
and the terms of the original lease agreement remain unchanged, or | 1286 |
|
professional, insurance, or personal service
transactions
that | 1287 |
|
involve the transfer of tangible personal
property as an | 1288 |
|
inconsequential element, for which no separate
charges are made. | 1289 |
| Physicians, dentists, hospitals, and veterinarians who are | 1324 |
|
engaged in selling tangible personal property as received from | 1325 |
|
others, such as eyeglasses, mouthwashes, dentifrices, or similar | 1326 |
|
articles, are vendors. Veterinarians who are engaged in | 1327 |
|
transferring to others for a consideration drugs, the dispensing | 1328 |
|
of which does not require an order of a licensed veterinarian or | 1329 |
|
physician under federal law, are vendors. | 1330 |
| (2) Physicians, dentists, hospitals, and blood banks | 1336 |
|
operated by nonprofit institutions and persons licensed to | 1337 |
|
practice veterinary medicine, surgery, and dentistry are
consumers | 1338 |
|
of all tangible personal property and services
purchased by them | 1339 |
|
in connection with the practice of medicine,
dentistry, the | 1340 |
|
rendition of hospital or blood bank service, or
the practice of | 1341 |
|
veterinary medicine, surgery, and dentistry. In
addition to being | 1342 |
|
consumers of drugs administered by them or by
their assistants | 1343 |
|
according to their direction, veterinarians also
are consumers of | 1344 |
|
drugs that under federal law may be dispensed
only by or upon the | 1345 |
|
order of a licensed veterinarian or
physician, when transferred by | 1346 |
|
them to others for a consideration
to provide treatment to animals | 1347 |
|
as directed by the veterinarian. | 1348 |
| (b) In the case of a person who produces, rather than | 1361 |
|
purchases, printed matter for the purpose of distributing it or | 1362 |
|
having it
distributed to the public or to a designated segment of | 1363 |
|
the public, free of
charge, that person is the consumer of all | 1364 |
|
tangible personal property and
services purchased for use or | 1365 |
|
consumption in the production of that printed
matter. That person | 1366 |
|
is not entitled to claim exception under division
(E)(8) of this | 1367 |
|
section for any material incorporated into the printed
matter or | 1368 |
|
any equipment, supplies, or services primarily used to produce the | 1369 |
|
printed matter. | 1370 |
| (2) To incorporate the thing transferred as a material or
a | 1386 |
|
part, into tangible personal property to be produced for sale
by | 1387 |
|
manufacturing, assembling, processing, or refining, or to use
or | 1388 |
|
consume the thing transferred directly in producing a product for | 1389 |
|
sale
by mining, including
without limitation the extraction from | 1390 |
|
the earth of all
substances
that are classed geologically as | 1391 |
|
minerals, production
of crude oil and natural gas, farming, | 1392 |
|
agriculture, horticulture,
or floriculture, and persons engaged in | 1393 |
|
rendering farming,
agricultural, horticultural, or floricultural | 1394 |
|
services, and
services in the exploration for, and production of, | 1395 |
|
crude oil and
natural gas, for others are deemed engaged directly | 1396 |
|
in farming,
agriculture, horticulture, and floriculture, or | 1397 |
|
exploration for,
and production of, crude oil and natural gas; | 1398 |
|
directly in the
rendition of a public utility service, except that | 1399 |
|
the sales tax
levied by section 5739.02 of the Revised Code shall | 1400 |
|
be collected
upon all meals, drinks, and food for human | 1401 |
|
consumption sold upon
Pullman and railroad coaches. This | 1402 |
|
paragraph does not exempt or
except from "retail sale" or "sales | 1403 |
|
at retail" the sale of
tangible personal property that is to be | 1404 |
|
incorporated into a
structure or improvement to real property. | 1405 |
| (12) To use or consume the thing transferred primarily in | 1435 |
|
storing, transporting, mailing, or otherwise handling purchased | 1436 |
|
sales inventory in a warehouse, distribution center, or similar | 1437 |
|
facility when the inventory is primarily distributed outside this | 1438 |
|
state to retail stores of the person who owns or controls the | 1439 |
|
warehouse, distribution center, or similar facility, to retail | 1440 |
|
stores of an affiliated group of which that person is a member,
or | 1441 |
|
by means of direct marketing. Division (E)(12) of this
section | 1442 |
|
does not apply to motor vehicles registered for operation
on the | 1443 |
|
public highways. As used in division (E)(12) of this
section, | 1444 |
|
"affiliated group" has the same meaning as in division
(B)(3)(e) | 1445 |
|
of this section and "direct marketing" has the same
meaning as in | 1446 |
|
division (B)(37) of section 5739.02 of the Revised
Code. | 1447 |
| (H)(1) "Price," except as provided in divisions (H)(2) and | 1478 |
|
(3) of this section, means the aggregate value in money of | 1479 |
|
anything paid or delivered, or promised to be paid or delivered, | 1480 |
|
in the complete performance of a retail sale, without any | 1481 |
|
deduction on account of the cost of the property sold, cost of | 1482 |
|
materials used, labor or service cost, interest, discount paid or | 1483 |
|
allowed after the sale is consummated, or any other expense. If | 1484 |
|
the retail sale consists of the rental or lease of tangible | 1485 |
|
personal property, "price" means the aggregate value in money of | 1486 |
|
anything paid or delivered, or promised to be paid or delivered, | 1487 |
|
in the complete performance of the rental or lease, without any | 1488 |
|
deduction for tax, interest, labor or service charge, damage | 1489 |
|
liability waiver, termination or damage charge, discount paid or | 1490 |
|
allowed after the lease is consummated, or any other expense.
| 1491 |
|
Except as provided in division (H)(4) of this section, the sales | 1492 |
|
tax shall be calculated and collected by the lessor on
each | 1493 |
|
payment made by the lessee.
"Price" does not include the | 1494 |
|
consideration received as a deposit refundable to the consumer | 1495 |
|
upon return of a beverage container, the consideration received
as | 1496 |
|
a deposit on a carton or case that is used for such returnable | 1497 |
|
containers, or the consideration received as a refundable
security | 1498 |
|
deposit for the use of tangible personal property to the
extent | 1499 |
|
that it actually is refunded, if the consideration for
such | 1500 |
|
refundable deposit is separately stated from the
consideration | 1501 |
|
received or to be received for the tangible
personal property | 1502 |
|
transferred in the retail sale. Such
separation must appear in | 1503 |
|
the sales agreement or on the initial
invoice or initial billing | 1504 |
|
rendered by the vendor to the
consumer.
"Price" also does not | 1505 |
|
include delivery charges that are separately stated on the initial | 1506 |
|
invoice or initial billing rendered by the vendor. Price is the | 1507 |
|
amount
received inclusive of the tax,
provided the vendor | 1508 |
|
establishes to
the satisfaction of the tax
commissioner that the | 1509 |
|
tax was added to
the price. When the price
includes both a charge | 1510 |
|
for tangible
personal property and a
charge for providing a | 1511 |
|
service and the
sale of the property and
the charge for the | 1512 |
|
service are separately
taxable, or have a
separately determinable | 1513 |
|
tax status, the price
shall be separately
stated for each such | 1514 |
|
charge so the tax can be
correctly computed
and charged. | 1515 |
| (3) In the case of a sale of any watercraft or outboard | 1538 |
|
motor by a watercraft dealer licensed in accordance with section | 1539 |
|
1547.543 of the Revised Code, in which another watercraft, | 1540 |
|
watercraft and trailer, or outboard motor is accepted by the | 1541 |
|
dealer as part of the consideration received, "price" has the
same | 1542 |
|
meaning as in division (H)(1) of this section, reduced by
the | 1543 |
|
credit afforded the consumer by the dealer for the
watercraft, | 1544 |
|
watercraft and trailer, or outboard motor received in
trade. | 1545 |
| (4) In the case of the lease of any motor vehicle designed | 1546 |
|
by the manufacturer to carry a load of not more than one ton, | 1547 |
|
watercraft,
outboard motor, or aircraft, or the lease of any | 1548 |
|
tangible personal property, other than motor vehicles designed by | 1549 |
|
the manufacturer to carry a load of more than one ton, to be used | 1550 |
|
by the lessee primarily for business purposes, the sales tax shall | 1551 |
|
be
collected by
the vendor at the time the lease is consummated | 1552 |
|
and
shall be
calculated by the vendor on the basis of the total | 1553 |
|
amount
to be
paid by the lessee under the lease agreement. If the | 1554 |
|
total amount of the consideration for the lease includes amounts | 1555 |
|
that are not calculated at the time the lease is executed, the tax | 1556 |
|
shall be calculated and collected by the vendor at the time such | 1557 |
|
amounts are billed to the lessee. In the case of an open-end | 1558 |
|
lease, the sales tax shall be calculated by the vendor on the | 1559 |
|
basis of the total amount to be paid during the initial fixed term | 1560 |
|
of the lease, and then for each subsequent renewal period as it | 1561 |
|
comes due. | 1562 |
| (L) "Casual sale" means a sale of an item of tangible | 1581 |
|
personal property
that was obtained by the person making the | 1582 |
|
sale, through purchase or otherwise, for the person's own use in | 1583 |
|
this
state and
was previously subject to any state's taxing | 1584 |
|
jurisdiction on its sale or use, and includes such items acquired | 1585 |
|
for the seller's use
that are sold by an auctioneer employed | 1586 |
|
directly by the person for such purpose, provided the location of | 1587 |
|
such sales is not the auctioneer's permanent place of business.
As | 1588 |
|
used in this division, "permanent place of business" includes
any | 1589 |
|
location where such auctioneer has conducted more than two | 1590 |
|
auctions during the year. | 1591 |
| (O) "Making retail sales" means the effecting of | 1600 |
|
transactions wherein one party is obligated to pay the price and | 1601 |
|
the other party is obligated to provide a service or to transfer | 1602 |
|
title to or possession of the item sold. "Making retail sales" | 1603 |
|
does not include the preliminary acts of promoting or soliciting | 1604 |
|
the retail sales, other than the distribution of printed matter | 1605 |
|
which displays or describes and prices the item offered for sale, | 1606 |
|
nor does it include delivery of a predetermined quantity of | 1607 |
|
tangible personal property or transportation of property or | 1608 |
|
personnel to or from a place where a service is performed, | 1609 |
|
regardless of whether the vendor is a delivery vendor. | 1610 |
| (P) "Used directly in the rendition of a public utility | 1611 |
|
service" means that property which is to be incorporated into and | 1612 |
|
will become a part of the consumer's production, transmission, | 1613 |
|
transportation, or distribution system and
that retains its | 1614 |
|
classification as tangible personal property after such | 1615 |
|
incorporation; fuel or power used in the production,
transmission, | 1616 |
|
transportation, or distribution system; and
tangible personal | 1617 |
|
property used in the repair and maintenance of
the production, | 1618 |
|
transmission, transportation, or distribution
system, including | 1619 |
|
only such motor vehicles as are specially
designed and equipped | 1620 |
|
for such use. Tangible personal property
and services used | 1621 |
|
primarily in providing highway transportation
for hire are not | 1622 |
|
used in providing a public utility service as
defined in this | 1623 |
|
division. | 1624 |
| (U) "Transit authority" means a regional transit authority | 1644 |
|
created pursuant to section 306.31 of the Revised Code or a
county | 1645 |
|
in which a county transit system is created pursuant to
section | 1646 |
|
306.01 of the Revised Code. For the purposes of this
chapter, a | 1647 |
|
transit authority must extend to at least the entire
area of a | 1648 |
|
single county. A transit authority
that includes
territory
in | 1649 |
|
more than one county must include all the area of
the most | 1650 |
|
populous county
that is a part of such transit
authority.
County | 1651 |
|
population shall be measured by the most
recent census
taken by | 1652 |
|
the United States census bureau. | 1653 |
| (i) Providing credit information to users of such | 1712 |
|
information by a consumer reporting agency, as defined in the | 1713 |
|
"Fair Credit Reporting Act," 84 Stat. 1114, 1129 (1970), 15
U.S.C. | 1714 |
|
1681a(f), or as hereafter amended, including but not
limited to | 1715 |
|
gathering, organizing, analyzing, recording, and
furnishing such | 1716 |
|
information by any oral, written, graphic, or
electronic medium; | 1717 |
| (AA) "Telecommunications service" means the transmission
of | 1739 |
|
any interactive, two-way electromagnetic communications,
including | 1740 |
|
voice, image, data, and information, through the use of
any medium | 1741 |
|
such as wires, cables, microwaves, cellular radio,
radio waves, | 1742 |
|
light waves, or any combination of those or similar
media. | 1743 |
|
"Telecommunications service" includes message toll
service even | 1744 |
|
though the vendor provides the message toll service
by means of | 1745 |
|
wide area transmission type service or private
communications | 1746 |
|
service purchased from another telecommunications
service | 1747 |
|
provider, but does not include any of the following: | 1748 |
| (CC) "Magazines distributed as controlled circulation | 1773 |
|
publications" means magazines containing at least twenty-four | 1774 |
|
pages, at least twenty-five per cent editorial content, issued at | 1775 |
|
regular intervals four or more times a year, and circulated | 1776 |
|
without charge to the recipient, provided that such magazines are | 1777 |
|
not owned or controlled by individuals or business concerns which | 1778 |
|
conduct such publications as an auxiliary to, and essentially for | 1779 |
|
the advancement of the main business or calling of, those who own | 1780 |
|
or control them. | 1781 |
| (DD) "Landscaping and lawn care service" means the
services | 1782 |
|
of planting, seeding, sodding, removing, cutting,
trimming, | 1783 |
|
pruning, mulching, aerating, applying chemicals,
watering, | 1784 |
|
fertilizing, and providing similar services to
establish, promote, | 1785 |
|
or control the growth of trees, shrubs,
flowers, grass, ground | 1786 |
|
cover, and other flora, or otherwise
maintaining a lawn or | 1787 |
|
landscape grown or maintained by the owner
for ornamentation or | 1788 |
|
other nonagricultural purpose. However,
"landscaping and lawn | 1789 |
|
care service" does not include the
providing of such services by a | 1790 |
|
person who has less than five
thousand dollars in sales of such | 1791 |
|
services during the calendar
year. | 1792 |
| (EE) "Private investigation and security service" means
the | 1793 |
|
performance of any activity for which the provider of such
service | 1794 |
|
is required to be licensed pursuant to Chapter 4749. of
the | 1795 |
|
Revised Code, or would be required to be so licensed in
performing | 1796 |
|
such services in this state, and also includes the
services of | 1797 |
|
conducting polygraph examinations and of monitoring
or overseeing | 1798 |
|
the activities on or in, or the condition of, the
consumer's home, | 1799 |
|
business, or other facility by means of
electronic or similar | 1800 |
|
monitoring devices. "Private investigation
and security service" | 1801 |
|
does not include special duty services
provided by off-duty police | 1802 |
|
officers, deputy sheriffs, and other
peace officers regularly | 1803 |
|
employed by the state or a political
subdivision. | 1804 |
| (HH) "Qualified research and development equipment" means | 1819 |
|
capitalized tangible personal property, and leased personal | 1820 |
|
property that would be capitalized if purchased, used by a person | 1821 |
|
primarily to perform research and development. Tangible personal | 1822 |
|
property primarily used in testing, as defined in division (A)(4) | 1823 |
|
of section 5739.011 of the Revised Code, or used for recording or | 1824 |
|
storing test results, is not qualified research and development | 1825 |
|
equipment unless such property is primarily used by the consumer | 1826 |
|
in testing the product, equipment, or manufacturing process being | 1827 |
|
created, designed, or formulated by the consumer in the research | 1828 |
|
and development activity or in recording or storing such test | 1829 |
|
results. | 1830 |
| (MM) "Physical fitness facility service" means all | 1863 |
|
transactions by which a membership is granted, maintained, or | 1864 |
|
renewed, including initiation fees, membership dues, renewal
fees, | 1865 |
|
monthly minimum fees, and other similar fees and dues, by a | 1866 |
|
physical fitness facility such as an athletic club, health spa,
or | 1867 |
|
gymnasium, which entitles the member to use the facility for | 1868 |
|
physical exercise. | 1869 |
| (NN) "Recreation and sports club service" means all | 1870 |
|
transactions by which a membership is granted, maintained, or | 1871 |
|
renewed, including initiation fees, membership dues, renewal
fees, | 1872 |
|
monthly minimum fees, and other similar fees and dues, by a | 1873 |
|
recreation and sports club, which entitles the member to use the | 1874 |
|
facilities of the organization. "Recreation and sports club" | 1875 |
|
means an organization that has ownership of, or controls or
leases | 1876 |
|
on a continuing, long-term basis, the facilities used by
its | 1877 |
|
members and includes an aviation club, gun or shooting club,
yacht | 1878 |
|
club, card club, swimming club, tennis club, golf club,
country | 1879 |
|
club, riding club, amateur sports club, or similar
organization. | 1880 |
| (OO) "Livestock" means farm animals commonly raised for
food | 1881 |
|
or food production, and includes but is not limited to
cattle, | 1882 |
|
sheep, goats, swine, and poultry. "Livestock" does not
include | 1883 |
|
invertebrates, fish, amphibians, reptiles, horses,
domestic pets, | 1884 |
|
animals for use in laboratories or for exhibition,
or other | 1885 |
|
animals not commonly raised for food or food production. | 1886 |
| (TT) "Professional
racing team" means a person that employs | 1906 |
|
at least twenty
full-time employees for the purpose of conducting | 1907 |
|
a motor
vehicle racing business for profit. The person must | 1908 |
|
conduct the
business with the purpose of racing one or more motor | 1909 |
|
racing
vehicles in at least ten competitive professional racing | 1910 |
|
events
each year that comprise all or part of a motor racing | 1911 |
|
series
sanctioned by one or more motor racing sanctioning | 1912 |
|
organizations. A "motor racing vehicle" means a vehicle for
which | 1913 |
|
the chassis, engine, and parts are designed
exclusively for motor | 1914 |
|
racing, and does not include a stock
or production model vehicle | 1915 |
|
that may be modified for use in
racing. For the purposes of this | 1916 |
|
division: | 1917 |
| Sec. 5739.02. For the purpose of providing revenue with | 1947 |
|
which to meet the needs of the state, for the use of the general | 1948 |
|
revenue
fund of the state, for the purpose of securing a thorough | 1949 |
|
and
efficient system of common schools throughout the state, for | 1950 |
|
the purpose of affording revenues, in addition to those from | 1951 |
|
general property taxes, permitted under constitutional | 1952 |
|
limitations, and from other sources, for the support of local | 1953 |
|
governmental functions, and for the purpose of reimbursing the | 1954 |
|
state for the expense of administering this chapter, an excise
tax | 1955 |
|
is hereby levied on each retail sale made in this state. | 1956 |
| (6) Sales of motor fuel upon receipt, use,
distribution, or | 1987 |
|
sale of which in this state a tax is imposed by
the law of this | 1988 |
|
state, but this exemption shall not apply to the
sale of motor | 1989 |
|
fuel on which a refund of the tax is
allowable under section | 1990 |
|
5735.14 of the Revised Code; and the tax
commissioner may deduct | 1991 |
|
the amount of tax levied by this section
applicable to the price | 1992 |
|
of motor fuel when granting a
refund of motor fuel tax pursuant to | 1993 |
|
section 5735.14 of
the Revised Code and shall cause the amount | 1994 |
|
deducted to be paid
into the general revenue fund of this state; | 1995 |
| (9) Sales of services or tangible personal property, other | 2009 |
|
than motor vehicles, mobile homes, and manufactured
homes, by | 2010 |
|
churches, organizations exempt from taxation under
section | 2011 |
|
501(c)(3) of the Internal Revenue
Code of 1986, or
nonprofit | 2012 |
|
organizations operated exclusively for charitable
purposes as | 2013 |
|
defined in division (B)(12) of this section, provided
that the | 2014 |
|
number of days on which such tangible personal property
or | 2015 |
|
services, other than items never subject to the tax, are sold
does | 2016 |
|
not exceed six in any calendar year. If the number of days
on | 2017 |
|
which such sales are made exceeds six in any calendar year,
the | 2018 |
|
church or organization shall be considered to be engaged in | 2019 |
|
business and all subsequent sales by it shall be subject to the | 2020 |
|
tax. In counting the number of days, all sales by groups within
a | 2021 |
|
church or within an organization shall be considered to be
sales | 2022 |
|
of that church or organization, except that sales made by
separate | 2023 |
|
student clubs and other groups of students of a primary
or | 2024 |
|
secondary school, and sales made by a parent-teacher
association, | 2025 |
|
booster group, or similar organization that raises
money to | 2026 |
|
support or fund curricular or extracurricular activities
of a | 2027 |
|
primary or secondary school, shall not be considered to be
sales | 2028 |
|
of such school, and sales by each such club, group,
association, | 2029 |
|
or organization shall be counted separately for
purposes of the | 2030 |
|
six-day limitation. This division does not apply
to sales by a | 2031 |
|
noncommercial educational radio or television
broadcasting | 2032 |
|
station. | 2033 |
| (12) Sales of tangible personal property or services to | 2038 |
|
churches, to organizations exempt from taxation under section | 2039 |
|
501(c)(3) of the Internal Revenue Code of 1986, and to any other | 2040 |
|
nonprofit organizations operated exclusively for charitable | 2041 |
|
purposes in this state, no part of the net income of which inures | 2042 |
|
to the benefit of any private shareholder or individual, and no | 2043 |
|
substantial part of the activities of which consists of carrying | 2044 |
|
on propaganda or otherwise attempting to influence legislation; | 2045 |
|
sales to offices administering one or more homes for the aged or | 2046 |
|
one or more hospital facilities exempt under section 140.08 of
the | 2047 |
|
Revised Code; and sales to organizations described in
division (D) | 2048 |
|
of section 5709.12 of the Revised Code. | 2049 |
| "Charitable purposes" means the relief of poverty; the | 2050 |
|
improvement of health through the alleviation of illness,
disease, | 2051 |
|
or injury; the operation of an organization
exclusively
for the | 2052 |
|
provision of professional, laundry, printing, and
purchasing | 2053 |
|
services to hospitals or charitable institutions;
the
operation of | 2054 |
|
a home for the aged, as defined in section 5701.13
of the Revised | 2055 |
|
Code; the operation of a radio or television
broadcasting station | 2056 |
|
that is licensed by the federal
communications commission as a | 2057 |
|
noncommercial educational radio or
television station; the | 2058 |
|
operation of a nonprofit animal
adoption service or a county | 2059 |
|
humane society; the promotion of
education by an institution of | 2060 |
|
learning that maintains a faculty of
qualified instructors, | 2061 |
|
teaches regular continuous courses of study, and
confers a | 2062 |
|
recognized diploma upon completion of a specific
curriculum; the | 2063 |
|
operation of a parent-teacher association,
booster group, or | 2064 |
|
similar organization primarily engaged in the
promotion and | 2065 |
|
support of the curricular or extracurricular
activities of a | 2066 |
|
primary or secondary school; the operation of a
community or area | 2067 |
|
center in which presentations in music,
dramatics, the arts, and | 2068 |
|
related fields are made in order to
foster public interest and | 2069 |
|
education therein; the production of
performances in music, | 2070 |
|
dramatics, and the arts; or the
promotion of education by an | 2071 |
|
organization engaged in carrying on research
in, or the | 2072 |
|
dissemination of, scientific and technological
knowledge and | 2073 |
|
information primarily for the public. | 2074 |
| (13) Building and construction materials and services sold | 2080 |
|
to construction contractors for incorporation into a structure or | 2081 |
|
improvement to real property under a construction contract with | 2082 |
|
this state or a political subdivision thereof, or with the United | 2083 |
|
States government or any of its agencies; building and | 2084 |
|
construction materials and services sold to construction | 2085 |
|
contractors for incorporation into a structure or improvement to | 2086 |
|
real property that are accepted for ownership by this
state or
any | 2087 |
|
of its political subdivisions, or by the United States
government | 2088 |
|
or any of its agencies at the time of completion of
such | 2089 |
|
structures or improvements; building and construction
materials | 2090 |
|
sold to construction contractors for incorporation into
a | 2091 |
|
horticulture structure or livestock structure for a person
engaged | 2092 |
|
in the business of horticulture or producing livestock;
building | 2093 |
|
materials and services sold to a construction contractor
for | 2094 |
|
incorporation into a house of public worship or religious | 2095 |
|
education, or a building used exclusively for charitable purposes | 2096 |
|
under a construction contract with an organization whose purpose | 2097 |
|
is as described in division (B)(12) of this section; building | 2098 |
|
materials and
services sold to a construction contractor for | 2099 |
|
incorporation into a building
under a construction contract with | 2100 |
|
an organization exempt from taxation under
section 501(c)(3) of | 2101 |
|
the Internal Revenue
Code of 1986 when the building is to be used | 2102 |
|
exclusively for the
organization's exempt purposes; building and | 2103 |
|
construction materials sold for incorporation into the original | 2104 |
|
construction of a sports facility under section 307.696 of the | 2105 |
|
Revised Code; and building and construction materials and
services | 2106 |
|
sold to a construction contractor for incorporation into
real | 2107 |
|
property outside this state if such materials and services,
when | 2108 |
|
sold to a construction contractor in the state in which the
real | 2109 |
|
property is located for incorporation into real property in
that | 2110 |
|
state, would be exempt from a tax on sales levied by that
state; | 2111 |
| (15) Sales to persons engaged in any of the activities | 2116 |
|
mentioned in division (E)(2) or (9) of section 5739.01 of the | 2117 |
|
Revised Code, to persons engaged in making retail sales, or to | 2118 |
|
persons who purchase for sale from a manufacturer tangible | 2119 |
|
personal property that was produced by the manufacturer in | 2120 |
|
accordance with specific designs provided by the purchaser, of | 2121 |
|
packages, including material, labels, and parts for packages, and | 2122 |
|
of
machinery, equipment, and material for use primarily in | 2123 |
|
packaging
tangible personal property produced for sale, including | 2124 |
|
any machinery,
equipment, and supplies used to make labels or | 2125 |
|
packages, to prepare packages
or products for labeling, or to | 2126 |
|
label packages or products, by or on the order
of the person doing | 2127 |
|
the packaging, or sold at retail.
"Packages"
includes bags, | 2128 |
|
baskets, cartons, crates, boxes, cans, bottles,
bindings, | 2129 |
|
wrappings, and other similar devices and containers, and | 2130 |
|
"packaging" means placing therein. | 2131 |
| (17) Sales to persons engaged in farming, agriculture, | 2137 |
|
horticulture, or floriculture, of tangible personal property for | 2138 |
|
use or consumption directly in the production by farming, | 2139 |
|
agriculture, horticulture, or floriculture of other tangible | 2140 |
|
personal property for use or consumption directly in the | 2141 |
|
production of tangible personal property for sale by farming, | 2142 |
|
agriculture, horticulture, or floriculture; or material and parts | 2143 |
|
for incorporation into any such tangible personal property for
use | 2144 |
|
or consumption in production; and of tangible personal
property | 2145 |
|
for such use or consumption in the conditioning or
holding of | 2146 |
|
products produced by and for such use, consumption, or
sale by | 2147 |
|
persons engaged in farming, agriculture, horticulture, or | 2148 |
|
floriculture, except where such property is incorporated into real | 2149 |
|
property; | 2150 |
| (18) Sales of drugs dispensed by a licensed
pharmacist
upon | 2151 |
|
the order of a licensed health professional
authorized to | 2152 |
|
prescribe drugs to a human being, as the term
"licensed health | 2153 |
|
professional authorized to prescribe drugs" is defined in section | 2154 |
|
4729.01
of the Revised Code;
insulin as recognized in the official | 2155 |
|
United States pharmacopoeia; urine and blood testing materials | 2156 |
|
when used by diabetics or persons with hypoglycemia to test for | 2157 |
|
glucose or acetone; hypodermic syringes and needles when used by | 2158 |
|
diabetics for insulin injections; epoetin alfa when purchased for | 2159 |
|
use in
the treatment of persons with end-stage renal disease; | 2160 |
|
hospital
beds when purchased
for use by persons with medical | 2161 |
|
problems for medical purposes;
and oxygen and oxygen-dispensing | 2162 |
|
equipment when purchased for use
by persons with medical problems | 2163 |
|
for medical purposes; | 2164 |
| (b) Sales of wheelchairs; items incorporated into or used in | 2172 |
|
conjunction with a motor vehicle for the purpose of transporting | 2173 |
|
wheelchairs, other than transportation conducted in connection | 2174 |
|
with the sale or delivery of wheelchairs; and items incorporated | 2175 |
|
into or used in conjunction with a motor vehicle that are | 2176 |
|
specifically designed to assist a person with a disability to | 2177 |
|
access or operate the motor vehicle. As used in this division, | 2178 |
|
"person with a disability" means any person who has lost the use | 2179 |
|
of one or both legs or one or both arms, who is blind, deaf, or | 2180 |
|
disabled to the extent that the person is unable to move about | 2181 |
|
without the aid of crutches or a wheelchair, or whose mobility is | 2182 |
|
restricted by a permanent cardiovascular, pulmonary, or other | 2183 |
|
disabling condition. | 2184 |
| (24) Sales to persons engaged in the preparation of eggs
for | 2216 |
|
sale of tangible personal property used or consumed directly
in | 2217 |
|
such preparation, including such tangible personal property
used | 2218 |
|
for cleaning, sanitizing, preserving, grading, sorting, and | 2219 |
|
classifying by size; packages, including material and parts for | 2220 |
|
packages, and machinery, equipment, and material for use in | 2221 |
|
packaging eggs for sale; and handling and transportation
equipment | 2222 |
|
and parts therefor, except motor vehicles licensed to
operate on | 2223 |
|
public highways, used in intraplant or interplant
transfers or | 2224 |
|
shipment of eggs in the process of preparation for
sale, when the | 2225 |
|
plant or plants within or between which such
transfers or | 2226 |
|
shipments occur are operated by the same person.
"Packages" | 2227 |
|
includes containers, cases, baskets, flats, fillers,
filler flats, | 2228 |
|
cartons, closure materials, labels, and labeling
materials, and | 2229 |
|
"packaging" means placing therein. | 2230 |
| (34) Sales to a telecommunications service vendor of | 2272 |
|
tangible personal property and services used directly and | 2273 |
|
primarily in transmitting, receiving, switching, or recording any | 2274 |
|
interactive, two-way electromagnetic communications, including | 2275 |
|
voice, image, data, and information, through the use of any | 2276 |
|
medium, including, but not limited to, poles, wires, cables, | 2277 |
|
switching equipment, computers, and record storage devices and | 2278 |
|
media, and component parts for the tangible personal property.
| 2279 |
|
The exemption provided in division (B)(34) of this section
shall | 2280 |
|
be in lieu of all other exceptions under division (E)(2) of | 2281 |
|
section 5739.01 of the Revised Code to which a telecommunications | 2282 |
|
service vendor may otherwise be entitled based upon the use of
the | 2283 |
|
thing purchased in providing the telecommunications service. | 2284 |
| (35) Sales of investment metal bullion and investment
coins. | 2285 |
|
"Investment metal bullion" means any elementary precious
metal | 2286 |
|
that has been put through a process of smelting or
refining, | 2287 |
|
including, but not limited to, gold, silver, platinum,
and | 2288 |
|
palladium, and which is in such state or condition that its
value | 2289 |
|
depends upon its content and not upon its form.
"Investment metal | 2290 |
|
bullion" does not include fabricated precious
metal that has been | 2291 |
|
processed or manufactured for one or
more
specific and customary | 2292 |
|
industrial, professional, or artistic
uses.
"Investment coins" | 2293 |
|
means numismatic coins or other forms
of money and legal tender | 2294 |
|
manufactured of gold, silver, platinum,
palladium, or other metal | 2295 |
|
under the laws of the United States or
any foreign nation with a | 2296 |
|
fair market value greater than any
statutory or nominal value of | 2297 |
|
such coins. | 2298 |
| (b) Sales to direct marketing vendors of preliminary | 2304 |
|
materials such as photographs, artwork, and typesetting that will | 2305 |
|
be used in printing advertising material; of printed matter that | 2306 |
|
offers free merchandise or chances to win sweepstake prizes and | 2307 |
|
that is mailed to potential customers with advertising material | 2308 |
|
described in division (B)(36)(a) of this section; and of
equipment | 2309 |
|
such as telephones, computers, facsimile machines, and
similar | 2310 |
|
tangible personal property primarily used to accept
orders for | 2311 |
|
direct marketing retail sales. | 2312 |
| (c) Items of property that are
attached to or incorporated | 2342 |
|
in motor racing vehicles, including
engines, chassis, and all | 2343 |
|
other components of the vehicles, and
all spare, replacement, and | 2344 |
|
rebuilt parts or components of the
vehicles; except not including | 2345 |
|
tires, consumable fluids, paint,
and accessories consisting of | 2346 |
|
instrumentation sensors and
related items added to the vehicle to | 2347 |
|
collect and transmit data
by means of telemetry and other forms of | 2348 |
|
communication. | 2349 |
| (42) Sales of tangible personal property and services to
a | 2353 |
|
provider of electricity used or consumed directly and primarily in | 2354 |
|
generating, transmitting, or distributing electricity for use by | 2355 |
|
others,
including property that is or is to be incorporated into | 2356 |
|
and will become
a part of the consumer's production, transmission, | 2357 |
|
or distribution
system and that retains its classification as | 2358 |
|
tangible personal
property after incorporation; fuel or power used | 2359 |
|
in the
production, transmission, or distribution of electricity; | 2360 |
|
and
tangible personal property and services used in the repair and | 2361 |
|
maintenance of the production, transmission, or distribution | 2362 |
|
system, including only those motor vehicles as are specially | 2363 |
|
designed and equipped for such use. The exemption provided in | 2364 |
|
this division shall be in lieu of all other exceptions in division | 2365 |
|
(E)(2) of section 5739.01 of the Revised Code to
which a provider | 2366 |
|
of electricity may otherwise be entitled based on the use of the | 2367 |
|
tangible
personal property or service purchased in generating, | 2368 |
|
transmitting, or
distributing electricity. | 2369 |
| As used in this section, except in division (B)(16) of this | 2374 |
|
section,
"food" includes cereals and cereal products, milk and | 2375 |
|
milk products including ice cream, meat and meat products, fish | 2376 |
|
and fish products, eggs and egg products, vegetables and
vegetable | 2377 |
|
products, fruits, fruit products, and pure fruit
juices, | 2378 |
|
condiments, sugar and sugar products, coffee and coffee | 2379 |
|
substitutes, tea, and cocoa and cocoa products. It does not | 2380 |
|
include: spirituous or malt liquors; soft drinks; sodas and | 2381 |
|
beverages that are ordinarily dispensed at bars and soda
fountains | 2382 |
|
or in connection therewith, other than coffee, tea, and
cocoa; | 2383 |
|
root beer and root beer extracts; malt and malt extracts;
mineral | 2384 |
|
oils, cod liver oils, and halibut liver oil; medicines,
including | 2385 |
|
tonics, vitamin preparations, and other products sold
primarily | 2386 |
|
for their medicinal properties; and water, including
mineral, | 2387 |
|
bottled, and carbonated waters, and ice. | 2388 |
(1) A municipal corporation or township from levying an | 2393 |
excise tax for any lawful purpose not to exceed three per cent on | 2394 |
transactions by which lodging by a hotel is or is to be furnished | 2395 |
to transient guests in addition to the tax levied by this
section. | 2396 |
If a municipal corporation or township repeals a tax
imposed under | 2397 |
division (C)(1) of this section and a county in
which the | 2398 |
municipal corporation or township has territory has a
tax imposed | 2399 |
under division (C) of section 5739.024 of the Revised
Code in | 2400 |
effect, the municipal corporation or township may not
reimpose its | 2401 |
tax as long as that county tax remains in effect. A
municipal | 2402 |
corporation or township in which a tax is levied under
division | 2403 |
(B)(2) of section 351.021 of the Revised Code may not
increase the | 2404 |
rate of its tax levied under division (C)(1) of this
section to | 2405 |
any rate that would cause the total taxes levied under
both of | 2406 |
those divisions to exceed three per cent on any lodging | 2407 |
transaction within the municipal corporation or township. | 2408 |
| Sec. 5739.021. (A) For the purpose of providing
additional | 2438 |
|
general revenues for the county or supporting criminal
and | 2439 |
|
administrative justice services in the county, or both, and
to pay | 2440 |
|
the expenses of administering such levy, any county may
levy a tax | 2441 |
|
at the rate of not more than one per cent at any
multiple of | 2442 |
|
one-fourth of one per cent upon every retail sale
made in the | 2443 |
|
county, except sales of watercraft and outboard
motors required to | 2444 |
|
be titled pursuant to Chapter 1548. of the
Revised Code and sales | 2445 |
|
of motor vehicles, and may increase the
rate of an existing tax to | 2446 |
|
not more than one per cent at any
multiple of one-fourth of one | 2447 |
|
per cent. | 2448 |
| The tax shall be levied and the rate increased pursuant to
a | 2449 |
|
resolution of the
board of county commissioners. The resolution | 2450 |
|
shall
state the purpose for which the tax is to be levied and the | 2451 |
|
number of years for which the tax is to be levied, or that it is | 2452 |
|
for a continuing period of time. If the tax is to be levied for | 2453 |
|
the purpose of providing additional general revenues and for the | 2454 |
|
purpose of supporting criminal and administrative justice | 2455 |
|
services, the resolution shall state the rate or amount of the
tax | 2456 |
|
to be apportioned to each such purpose. The rate or amount
may be | 2457 |
|
different for each year the tax is to be levied, but the
rates or | 2458 |
|
amounts actually apportioned each year shall not be
different from | 2459 |
|
that stated in the resolution for that year.
If the resolution is | 2460 |
|
adopted as an emergency measure necessary for the immediate | 2461 |
|
preservation of the public peace, health, or safety, it must | 2462 |
|
receive an affirmative vote of all of the members of the board of | 2463 |
|
county commissioners and shall state the reasons for such | 2464 |
|
necessity. A
certified copy of the resolution shall be delivered | 2465 |
|
to the tax
commissioner either personally or by certified mail not | 2466 |
|
later
than the sixtieth day prior to the date on which the tax is | 2467 |
to
become effective.
Prior | 2468 |
| Prior to the adoption of any resolution under
this section, | 2469 |
|
the board of county commissioners shall conduct two
public | 2470 |
|
hearings on the resolution, the second hearing to be not
less than | 2471 |
|
three nor more than ten days after the first. Notice
of the date, | 2472 |
|
time, and place of the hearings shall be given by
publication in a | 2473 |
|
newspaper of general circulation in the county
once a week on the | 2474 |
|
same day of the week for two consecutive
weeks, the second | 2475 |
|
publication being not less than ten nor more
than thirty days | 2476 |
prior to the first hearing.
If | 2477 |
If a petition for a
referendum is filed
pursuant to | 2483 |
sections
305.31 to 305.41 of the Revised Code, the county auditor | 2484 |
|
with whom
the petition was filed shall, within
five days, notify | 2485 |
|
the board of county commissioners and the tax
commissioner of the | 2486 |
|
filing of the petition by certified mail. If
the board of | 2487 |
|
elections with which the petition was filed
declares the petition | 2488 |
|
invalid, the board of elections, within five
days, shall notify | 2489 |
|
the board of county commissioners and the tax
commissioner of that | 2490 |
declaration by certified mail. If the
board of elections declares | 2491 |
the petition
is declared
to be invalid, the effective date of the | 2492 |
|
tax or increased rate of
tax levied by this section shall be the | 2493 |
first day of
the
montha calendar quarter
following the expiration | 2494 |
of
thirtysixty days from the date the
petition was declared | 2495 |
|
invalid by the board of elections. | 2496 |
(B)(1)
A resolution levying or increasing the rate of a
sales | 2497 |
tax pursuant to this section shall become effective on the
first | 2498 |
day of the month specified in the resolution but not
earlier than | 2499 |
the first day of the month following the expiration
of sixty days | 2500 |
from the date of its adoption, subject to a
referendum as provided | 2501 |
in sections 305.31 to 305.41 of the
Revised Code, unless the | 2502 |
resolution is adopted as an emergency
measure necessary for the | 2503 |
immediate preservation of the public
peace, health, or safety, in | 2504 |
which case it shall go into effect
on the first day of the month | 2505 |
following the expiration of thirty
days from the date of notice by | 2506 |
the board of county commissioners
to the tax commissioner of its | 2507 |
adoption. The emergency measure shall
receive an affirmative vote | 2508 |
of all of the members of the board of
county commissioners and | 2509 |
shall state the reasons for such
necessity. | 2510 |
(2)(a) A resolution that is not adopted as an emergency | 2511 |
|
measure may direct the board of elections to submit the question | 2512 |
|
of levying the tax or increasing the rate of tax to the electors | 2513 |
|
of the county at a special election held on the date specified by | 2514 |
|
the
board of county
commissioners in the resolution, provided that | 2515 |
|
the election occurs not
less than seventy-five days after a | 2516 |
|
certified copy of such resolution is transmitted to the board of | 2517 |
|
elections and the election is not held in February or
August of | 2518 |
|
any year. Upon transmission of the resolution to the
board of | 2519 |
|
elections, the board of county commissioners shall notify the tax | 2520 |
|
commissioner in writing of the levy question to be submitted to | 2521 |
the electors. No resolution adopted under
this division
(B)(2)(a) | 2522 |
of
this section shall go into effect unless approved by a majority | 2523 |
of those voting upon it, and
not
until, except as provided in | 2524 |
|
division
(B)(3) of this section, shall become effective on the | 2525 |
first day of
the
montha calendar quarter
following the expiration | 2526 |
of
thirtysixty days from the date of notice
to the tax | 2527 |
|
commissioner by the
board of elections of the
affirmative vote. | 2528 |
(b)(2) A resolution that is adopted as an emergency measure | 2529 |
shall go into effect as provided in division
(B)(1)(A) of this | 2530 |
|
section, but may direct the board of elections to submit the | 2531 |
|
question of repealing the tax or increase in the rate of the tax | 2532 |
|
to the electors of the county at the next general election in the | 2533 |
county occurring not less than seventy-five days after a
certifed | 2534 |
| certified copy of the resolution is transmitted to the board of | 2535 |
|
elections. Upon transmission of the resolution to the board of | 2536 |
|
elections,
the board of county commissioners shall notify the tax | 2537 |
|
commissioner in writing of the levy question to be submitted to | 2538 |
|
the electors. The ballot question shall be the same as that | 2539 |
|
prescribed in section 5739.022 of the Revised Code. The board of | 2540 |
|
elections shall notify the board of county commissioners and the | 2541 |
|
tax commissioner of the result of the election immediately after | 2542 |
|
the result has been declared. If a majority of the qualified | 2543 |
|
electors voting on the question of repealing the tax or increase | 2544 |
|
in the rate of the tax vote for repeal of the tax or repeal of
the | 2545 |
|
increase, the board of county commissioners, on the first day
of | 2546 |
the
montha calendar quarter following the expiration of
thirty | 2547 |
| sixty days after the
date it received notice of the result of the | 2548 |
|
election, shall, in
the case of a repeal of the tax, cease to levy | 2549 |
|
the tax, or, in
the case of a repeal of an increase in the rate of | 2550 |
|
the tax, cease
to levy the increased rate and levy the tax at the | 2551 |
|
rate at which
it was imposed immediately prior to the increase in | 2552 |
|
rate. | 2553 |
| (3) If a vendor that is registered with the central | 2554 |
|
electronic registration system provided for in section 5740.05 of | 2555 |
|
the Revised Code makes a sale in this state by printed catalog | 2556 |
|
and the consumer computed the tax on the sale based on local rates | 2557 |
|
published in the catalog,
any tax levied or rate changed under | 2558 |
|
this section shall not apply
to such sales until the first day of | 2559 |
|
a calendar quarter
following the expiration of one hundred
twenty | 2560 |
|
days from the date
of notice by the tax commissioner to the | 2561 |
|
vendor, or to the
vendor's certified service provider, if the | 2562 |
|
vendor has selected
one. | 2563 |
| (3) For each of the two fiscal years after the fiscal year | 2617 |
|
in which the resolution is adopted, the board's preliminary plan | 2618 |
|
for expenditures to be made from the county general fund for the | 2619 |
|
purpose of criminal and administrative justice services, both | 2620 |
|
under the assumption that the tax will be imposed for that
purpose | 2621 |
|
and under the assumption that the tax would not be
imposed for | 2622 |
|
that purpose, and for expenditures to be made from
the special | 2623 |
|
fund created under division (E) of this section under
the | 2624 |
|
assumption that the tax will be imposed for that purpose. | 2625 |
| (H) As used in this section, "criminal and administrative | 2635 |
|
justice services" means the exercise by the county sheriff of all | 2636 |
|
powers and duties vested in that office by law; the exercise by | 2637 |
|
the county prosecuting attorney of all powers and duties vested
in | 2638 |
|
that office by law; the exercise by any court in the county of
all | 2639 |
|
powers and duties vested in that court; the exercise by the
clerk | 2640 |
|
of the court of common pleas, any clerk of a municipal
court | 2641 |
|
having jurisdiction throughout the county, or the clerk of
any | 2642 |
|
county court of all powers and duties vested in the clerk by
law | 2643 |
|
except, in the case of the clerk of the court of common
pleas, the | 2644 |
|
titling of motor vehicles or watercraft pursuant to
Chapter 1548. | 2645 |
|
or 4505. of the Revised Code; the exercise by the
county coroner | 2646 |
|
of all powers and duties vested in that office by
law; making | 2647 |
|
payments to any other public agency or a private,
nonprofit | 2648 |
|
agency, the purposes of which in the county include the
diversion, | 2649 |
|
adjudication, detention, or rehabilitation of
criminals or | 2650 |
|
juvenile offenders; the operation and maintenance of
any detention | 2651 |
|
facility, as defined in section 2921.01 of the
Revised Code; and | 2652 |
|
the construction, acquisition, equipping, or
repair of such a | 2653 |
|
detention facility, including the payment of any
debt charges | 2654 |
|
incurred in the issuance of securities pursuant to
Chapter 133. of | 2655 |
|
the Revised Code for the purpose of constructing,
acquiring, | 2656 |
|
equipping, or repairing such a facility. | 2657 |
| Sec. 5739.023. (A)(1) For the purpose of providing | 2658 |
|
additional general revenues for a transit authority and paying
the | 2659 |
|
expenses of administering such levy, any transit authority as | 2660 |
|
defined in division (U) of section 5739.01 of the Revised Code
may | 2661 |
|
levy a tax upon every retail sale made in the territory of
the | 2662 |
|
transit authority, except sales of watercraft and outboard
motors | 2663 |
|
required to be titled pursuant to Chapter 1548. of the
Revised | 2664 |
|
Code and sales of motor vehicles, at a rate of not more
than one | 2665 |
|
and one-half per cent at any multiple of one-fourth of
one per | 2666 |
|
cent and may increase the existing rate of tax to not
more than | 2667 |
|
one and one-half per cent at any multiple of one-fourth
of one per | 2668 |
|
cent. The tax shall be levied and the rate increased
pursuant to | 2669 |
|
a resolution of the legislative authority of the
transit authority | 2670 |
|
and a certified copy of the resolution shall be
delivered by the | 2671 |
|
fiscal officer to the board of elections as
provided in section | 2672 |
|
3505.071 of the Revised Code. The resolution
shall specify the | 2673 |
|
number of years for which the tax is to be in
effect or that the | 2674 |
|
tax is for a continuing period of time, and
the date of the | 2675 |
|
election on the question of the tax pursuant to
section 306.70 of | 2676 |
|
the Revised Code. | 2677 |
| (B) The legislative authority may, at any time while the
tax | 2684 |
|
is in effect, by resolution fix the rate of the tax at any
rate | 2685 |
|
authorized by this section and not in excess of that
approved by | 2686 |
the voters pursuant to section 306.70 of the Revised
Code.
Any | 2687 |
| Except as provided in division (C) of this section, any change in | 2688 |
the rate of the tax shall be made effective
on
the first day of | 2689 |
the month specified in the resolution but not
sooner than the | 2690 |
first day of
the
montha calendar quarter next following the | 2691 |
|
sixtieth day following the certification of the resolution to the | 2692 |
|
tax commissioner; provided, that in any case where bonds, or
notes | 2693 |
|
in anticipation of bonds, of a regional transit authority
have | 2694 |
|
been issued under section 306.40 of the Revised Code without
a | 2695 |
|
vote of the electors while the tax proposed to be reduced was
in | 2696 |
|
effect, the board of trustees of the regional transit
authority | 2697 |
|
shall continue to levy and collect under authority of
the original | 2698 |
election authorizing the tax a rate of tax
whichthat the
board of | 2699 |
|
trustees reasonably estimates will produce an amount in
that year | 2700 |
|
equal to the amount of principal of and interest on
those bonds as | 2701 |
|
is payable in that year. | 2702 |
| (C)
If a vendor that is registered with the central | 2703 |
|
electronic registration system provided for in section 5740.05 of | 2704 |
|
the Revised Code makes a sale in this state by printed catalog | 2705 |
|
and the consumer computed the tax on the sale based on local rates | 2706 |
|
published in the catalog,
any tax levied or rate changed under | 2707 |
|
this section shall not apply
to such a sale until the first day of | 2708 |
|
a calendar quarter
following the expiration of one hundred
twenty | 2709 |
|
days from the date
of notice by the tax commissioner to the | 2710 |
|
vendor, or to the
vendor's certified service provider, if the | 2711 |
|
vendor has selected
one. | 2712 |
| (5) To provide additional revenue for the acquisition, | 2752 |
|
construction, equipping, or repair of any specific permanent | 2753 |
|
improvement or any class or group of permanent improvements,
which | 2754 |
|
improvement or class or group of improvements shall be
enumerated | 2755 |
|
in the resolution required by division (D) of this
section, and to | 2756 |
|
pay principal, interest, premium, and other costs
associated with | 2757 |
|
the issuance of bonds or notes in anticipation of
bonds issued | 2758 |
|
pursuant to Chapter 133. of the Revised Code for the
acquisition, | 2759 |
|
construction, equipping, or repair of the specific
permanent | 2760 |
|
improvement or class or group of permanent
improvements; | 2761 |
| (6) To provide revenue for the implementation and
operation | 2762 |
|
of a 9-1-1 system in the county. If the tax is levied
or the rate | 2763 |
|
increased exclusively for such purpose, the tax shall
not be | 2764 |
|
levied or the rate increased for more than five years. At
the end | 2765 |
|
of the last year the tax is levied or the rate increased,
any | 2766 |
|
balance remaining in the special fund established for such
purpose | 2767 |
|
shall remain in that fund and be used exclusively for
such purpose | 2768 |
|
until the fund is completely expended, and,
notwithstanding | 2769 |
|
section 5705.16 of the Revised Code, the board of
county | 2770 |
|
commissioners shall not petition for the transfer of money
from | 2771 |
|
such special fund, and the tax commissioner shall not
approve such | 2772 |
|
a petition. | 2773 |
| The rate of tax shall be a multiple of one-fourth of one
per | 2804 |
|
cent, unless a portion of the rate of an existing tax levied
under | 2805 |
|
section 5739.023 of the Revised Code has been reduced, and
the | 2806 |
|
rate of tax levied under this section has been increased,
pursuant | 2807 |
|
to section 5739.028 of the Revised
Code, in which case the | 2808 |
|
aggregate of the rates of tax levied
under this section and | 2809 |
|
section 5739.023 of the Revised Code shall be a
multiple of | 2810 |
|
one-fourth of one per cent. The tax shall be levied and the rate | 2811 |
|
increased pursuant to
a resolution adopted by a majority of the | 2812 |
|
members of the board. | 2813 |
| Prior to the adoption of any resolution to levy the tax or
to | 2814 |
|
increase the rate of tax exclusively for the purpose set forth
in | 2815 |
|
division (A)(3) of this section, the board of county
commissioners | 2816 |
|
shall conduct two public hearings on the
resolution, the second | 2817 |
|
hearing to be no fewer than three nor more
than ten days after the | 2818 |
|
first. Notice of the date, time, and
place of the hearings shall | 2819 |
|
be given by publication in a
newspaper of general circulation in | 2820 |
|
the county once a week on the
same day of the week for two | 2821 |
|
consecutive weeks, the second
publication being no fewer than ten | 2822 |
nor more than thirty days
prior to the first hearing.
TheExcept | 2823 |
|
as provided in division (E) of this section, the resolution shall | 2824 |
become
effective on
the first day of the month specified in the | 2825 |
resolution but not earlier than the first day of
the
montha | 2826 |
|
calendar quarter
following the expiration of sixty days from the | 2827 |
|
date of its
adoption, subject to a referendum as provided in | 2828 |
sections 305.31
to 305.41 of the Revised Code, unless the. If the | 2829 |
|
resolution is adopted
as an emergency measure necessary for the | 2830 |
immediate preservation
of the public peace, health, or safety,
in | 2831 |
which case it
shall go
into effect on the first day of the month | 2832 |
following the
expiration of thirty days from the date of notice by | 2833 |
the board of
county commissioners to the tax commissioner of its | 2834 |
adoption.
The emergency measure shallmust receive an affirmative | 2835 |
|
vote of all of
the members of the board of county commissioners | 2836 |
|
and shall state
the reasons for the necessity. | 2837 |
| (C)(1) If the tax is to be used for more than one of the | 2852 |
|
purposes set forth in divisions (A)(1) to (7) and (9) of this | 2853 |
|
section,
the board of county commissioners shall establish the | 2854 |
|
method that
will be used to determine the amount or proportion of | 2855 |
|
the tax
revenue received by the county during each year that will | 2856 |
|
be
distributed for each of those purposes, including, if | 2857 |
|
applicable,
provisions governing the reallocation of a convention | 2858 |
|
facilities
authority's allocation if the authority is dissolved | 2859 |
|
while the
tax is in effect. The allocation method may provide | 2860 |
|
that
different proportions or amounts of the tax shall be | 2861 |
|
distributed
among the purposes in different years, but it shall | 2862 |
|
clearly
describe the method that will be used for each year. | 2863 |
|
Except as
otherwise provided in division (C)(2) of this section, | 2864 |
|
the allocation method
established by the board is not subject to | 2865 |
|
amendment during the life of the tax. | 2866 |
| (D)(1) The resolution levying the tax or increasing the
rate | 2908 |
|
of tax shall state the rate of the tax or the rate of the | 2909 |
|
increase; the purpose or purposes for which it is to be levied; | 2910 |
|
the number of years for which it is to be levied or that it is
for | 2911 |
|
a continuing period of time; the allocation method required
by | 2912 |
|
division (C) of this section; and if required to be submitted
to | 2913 |
|
the electors of the county under division (A) of this section,
the | 2914 |
|
date of the election at which the proposal shall be submitted
to | 2915 |
|
the electors of the county, which shall be not less than | 2916 |
|
seventy-five days after the certification of a copy of the | 2917 |
|
resolution to the board of elections and, if the tax is to be | 2918 |
|
levied
exclusively for the purpose set forth in division (A)(3) of | 2919 |
|
this
section, shall not occur in February or August of any
year. | 2920 |
|
Upon certification of the
resolution to the board of elections, | 2921 |
|
the board of county
commissioners shall notify the tax | 2922 |
|
commissioner in writing of the
levy question to be submitted to | 2923 |
|
the electors. If approved by a
majority of the electors, the tax | 2924 |
shall become effective on
the
first day of the month specified in | 2925 |
the resolution but not
earlier than the first day of
the
montha | 2926 |
calendar
quarter next following the
thirtiethsixtieth day | 2927 |
|
following the
certification of the results of the
election to the | 2928 |
|
board of
county commissioners and the tax
commissioner by the | 2929 |
|
board of
elections, except as provided in division (E) of this | 2930 |
|
section. | 2931 |
| (2)(a) A resolution specifying that the tax is to be used | 2932 |
|
exclusively for the purpose set forth in division (A)(3) of this | 2933 |
|
section that is not adopted as an emergency measure may direct
the | 2934 |
|
board of elections to submit the question of levying the tax
or | 2935 |
|
increasing the rate of the tax to the electors of the county
at a | 2936 |
|
special election
held on the date specified by the board of
county | 2937 |
|
commissioners in the resolution, provided that the election occurs | 2938 |
|
not less than seventy-five days after the resolution is certified | 2939 |
|
to the board of elections and the election is not held in February | 2940 |
|
or August of any year. Upon certification of the resolution
to | 2941 |
|
the board of elections, the board of county commissioners
shall | 2942 |
|
notify the tax commissioner in writing of the levy question
to be | 2943 |
|
submitted to the electors. No resolution adopted under
division | 2944 |
|
(D)(2)(a) of this section shall go into effect unless
approved by | 2945 |
|
a majority of those voting upon it and, except as provided in | 2946 |
division (E) of this section, not until the
first day of the month | 2947 |
specified in the resolution but not
earlier than the first day of | 2948 |
the
montha calendar quarter following the expiration
of
thirty | 2949 |
| sixty days from the date of the notice to the tax
commissioner by | 2950 |
|
the board of elections of the affirmative vote. | 2951 |
| (b) A resolution specifying that the tax is to be used | 2952 |
|
exclusively for the purpose set forth in division (A)(3) of this | 2953 |
|
section that is adopted as an emergency measure shall become | 2954 |
|
effective as provided in division (A) of this section, but may | 2955 |
|
direct the board of elections to submit the question of repealing | 2956 |
|
the tax or increase in the rate of the tax to the electors of the | 2957 |
|
county at the next general election in the county occurring not | 2958 |
|
less than seventy-five days after the resolution is certified to | 2959 |
|
the board of elections. Upon certification of the resolution to | 2960 |
|
the board of elections, the board of county commissioners shall | 2961 |
|
notify the tax commissioner in writing of the levy question to be | 2962 |
|
submitted to the electors. The ballot question shall be the same | 2963 |
|
as that prescribed in section 5739.022 of the Revised Code. The | 2964 |
|
board of elections shall notify the board of county commissioners | 2965 |
|
and the tax commissioner of the result of the election
immediately | 2966 |
|
after the result has been declared. If a majority of
the | 2967 |
|
qualified electors voting on the question of repealing the
tax or | 2968 |
|
increase in the rate of the tax vote for repeal of the tax
or | 2969 |
|
repeal of the increase, the board of county commissioners, on
the | 2970 |
first day of
the
montha calendar quarter following the expiration | 2971 |
of
thirtysixty days after the date it received notice of the | 2972 |
|
result of the
election, shall, in the case of a repeal of the tax, | 2973 |
|
cease to
levy the tax, or, in the case of a repeal of an increase | 2974 |
|
in the
rate of the tax, cease to levy the increased rate and levy | 2975 |
|
the
tax at the rate at which it was imposed immediately prior to | 2976 |
|
the
increase in rate. | 2977 |
| (E)
If a vendor that is registered with the central | 2978 |
|
electronic registration system provided for in section 5740.05 of | 2979 |
|
the Revised Code makes a sale in this state by printed catalog | 2980 |
|
and the consumer computed the tax on the sale based on local rates | 2981 |
|
published in the catalog,
any tax levied or rate changed under | 2982 |
|
this section shall not apply
to such a sale until the first day of | 2983 |
|
a calendar quarter
following the expiration of one hundred
twenty | 2984 |
|
days from the date
of notice by the tax commissioner to the | 2985 |
|
vendor, or to the
vendor's certified service provider, if the | 2986 |
|
vendor has selected
one. | 2987 |
(B)(2) If the price is otherwise paid or to be paid, the | 3015 |
|
vendor or the vendor's agent shall, at or prior to the
provision | 3016 |
|
of the
service or the delivery of possession of the thing sold to | 3017 |
|
the
consumer, charge the tax imposed by or pursuant to section | 3018 |
|
5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code to | 3019 |
|
the account of the consumer, which amount shall be collected by | 3020 |
|
the vendor from the consumer in addition to the price. Such sale | 3021 |
|
shall be reported on and the amount of the tax applicable thereto | 3022 |
|
shall be remitted with the return for the period in which the
sale | 3023 |
|
is made, and the amount of the tax shall become a legal
charge in | 3024 |
|
favor of the vendor and against the consumer. | 3025 |
| (B)(1) If any sale is claimed to be exempt under division | 3026 |
|
(E) of
section 5739.01 of the Revised Code or under section | 3027 |
|
5739.02 of
the Revised Code, with the exception of divisions | 3028 |
|
(B)(1) to (11)
or (28) of section 5739.02 of the Revised Code, the | 3029 |
consumer must
furnishprovide to the vendor, and the vendor must | 3030 |
|
obtain
from the
consumer, a certificate specifying the reason that | 3031 |
|
the
sale is
not legally subject to the tax.
The certificate shall | 3032 |
|
be provided either in a hard copy form or electronic form, as | 3033 |
|
prescribed by the tax commissioner. If the transaction is claimed | 3034 |
|
to
be exempt under division (B)(13) of section 5739.02 of the | 3035 |
Revised
Code, the exemption certificate shall be
signedprovided | 3036 |
by both
the
contractor and the contractee
and such. Such | 3037 |
|
contractee shall
be
deemed
to be the consumer of all items | 3038 |
purchased under such claim
of
exemption
in the eventif it is | 3039 |
|
subsequently determined that the
exemption is not properly | 3040 |
|
claimed. The certificate shall be in
such form as the tax | 3041 |
commissioner by regulation prescribes.
If | 3042 |
(4) If
no certificate is
furnishedprovided or obtained | 3051 |
|
within the period for
filing the return for
the period in which | 3052 |
|
such sale is
consummated, it shall be presumed
that the tax | 3053 |
applies.
The
Failure to have so
furnishedprovided, or to have
so | 3054 |
|
obtained, a
certificate shall not
prevent a vendor or consumer | 3055 |
from
establishing that the sale is
not
subjuctsubject to the tax | 3056 |
within
sixty one hundred twenty
days of the giving of notice by | 3057 |
the commissioner of intention to
levy an
assassmentassessment, in | 3058 |
|
which event the tax shall not
apply. | 3059 |
| Any contractor or vendor may request from any contractee a | 3071 |
|
certification of what portion of the property to be transferred | 3072 |
|
under such contract or agreement is to be incorporated into the | 3073 |
|
realty and what portion will retain its status as tangible | 3074 |
|
personal property after installation is completed. The
contractor | 3075 |
|
or vendor shall request the certification by certified
mail | 3076 |
|
delivered to the contractee, return receipt requested. Upon | 3077 |
|
receipt of such request and prior to entering into the contract
or | 3078 |
agreement, the contractee shall
furnishprovide to the contractor | 3079 |
|
or
vendor a certification sufficiently detailed to enable the | 3080 |
|
contractor or vendor to ascertain the resulting classification of | 3081 |
|
all materials purchased or fabricated by the contractor or vendor | 3082 |
|
and transferred to the contractee. This requirement applies to a | 3083 |
|
contractee regardless of whether the contractee holds a direct | 3084 |
|
payment permit under section 5739.031 of the Revised Code or | 3085 |
furnishesprovides to the contractor or vendor an exemption | 3086 |
|
certificate as
provided under this section. | 3087 |
| For the purposes of the taxes levied by this chapter and | 3088 |
|
Chapter 5741. of the Revised Code, the contractor or vendor may
in | 3089 |
|
good faith rely on the contractee's certification.
Notwithstanding | 3090 |
|
division (B) of section 5739.01 of the Revised
Code, if the tax | 3091 |
|
commissioner determines that certain property
certified by the | 3092 |
|
contractee as tangible personal property
pursuant to this division | 3093 |
|
is, in fact, real property, the
contractee shall be considered to | 3094 |
|
be the consumer of all
materials so incorporated into that real | 3095 |
|
property and shall be
liable for the applicable tax, and the | 3096 |
|
contractor or vendor shall
be excused from any liability on those | 3097 |
|
materials. | 3098 |
| If a contractee fails to provide such certification upon
the | 3099 |
|
request of the contractor or vendor, the contractor or vendor | 3100 |
|
shall comply with the provisions of this chapter and Chapter
5741. | 3101 |
|
of the Revised Code without the certification. If the tax | 3102 |
|
commissioner determines that such compliance has been performed
in | 3103 |
|
good faith and that certain property treated as tangible
personal | 3104 |
|
property by the contractor or vendor is, in fact, real
property, | 3105 |
|
the contractee shall be considered to be the consumer
of all | 3106 |
|
materials so incorporated into that real property and
shall be | 3107 |
|
liable for the applicable tax, and the construction
contractor or | 3108 |
|
vendor shall be excused from any liability on those
materials. | 3109 |
| (E) A vendor who files a petition for reassessment | 3120 |
|
contesting the assessment of tax on sales for which the
vendor | 3121 |
|
obtained no valid exemption certificates and for which the
vendor | 3122 |
|
failed to establish that the sales
were properly not
subject to | 3123 |
|
the tax during the
one-hundred-twenty-day
period allowed under | 3124 |
|
division (B) of this
section, may present to the tax commissioner | 3125 |
|
additional evidence
to prove that the sales were properly subject | 3126 |
|
to a claim of
exception or exemption. The vendor shall file such | 3127 |
|
evidence
within ninety days of the receipt by the vendor of the | 3128 |
|
notice of
assessment, except that, upon application and for | 3129 |
|
reasonable
cause, the period for submitting such evidence shall
be | 3130 |
|
extended
thirty days. | 3131 |
| Sec. 5739.031. (A) The tax commissioner may authorize a | 3139 |
|
manufacturer or other consumer, who purchases tangible personal | 3140 |
|
property or services under circumstances that normally make it | 3141 |
|
impossible at the time of the purchase to determine the manner in | 3142 |
|
which the property or services will be used, to pay the sales tax | 3143 |
|
levied by or pursuant to section 5739.02, 5739.021, 5739.023, or | 3144 |
|
5739.026 of the Revised Code or the use tax levied by or pursuant | 3145 |
|
to section 5741.02, 5741.021, 5741.022, or 5741.023 of the
Revised | 3146 |
|
Code directly to the state, and waive the collection of
the tax by | 3147 |
|
the vendor or seller, but no such authority shall be
granted or | 3148 |
exercised except upon application to
the commissioner,
and the | 3149 |
|
issuance by, the commissioner of a direct payment permit.
If a | 3150 |
|
direct payment permit is granted, then payment of the sales
and | 3151 |
|
use taxes on all purchases, including purchases of tangible | 3152 |
|
personal property and services, the use of which is known at the | 3153 |
|
time of the purchase, shall be made directly to the treasurer of | 3154 |
|
state by the permit holder. | 3155 |
| (B) Each permit holder, on or before the twenty-third day
of | 3156 |
|
each month, shall make and file with the treasurer of state a | 3157 |
|
return for the preceding month in such form as is prescribed by | 3158 |
|
the commissioner and shall pay the tax shown on the return to be | 3159 |
|
due. The return shall show the sum of the prices of taxable | 3160 |
|
merchandise used and taxable services received, the amount of tax | 3161 |
|
due from the permit holder, and such other information as the | 3162 |
|
commissioner deems necessary. The commissioner, upon written | 3163 |
|
request by the permit holder, may extend the time for making and | 3164 |
|
filing returns and paying the tax. If the commissioner
determines | 3165 |
|
that a permit holder's tax liability is not such as to
merit | 3166 |
|
monthly filing, the commissioner may authorize the permit
holder | 3167 |
|
to file returns and pay the tax at less frequent
intervals. The | 3168 |
|
treasurer of state shall show on the return the
date it was filed | 3169 |
|
and the amount of the payment remitted to the
treasurer. | 3170 |
|
Thereafter, the treasurer immediately shall transmit
all returns | 3171 |
|
filed under this section to the tax commissioner. | 3172 |
| (C) For purposes of reporting and remitting the tax, the | 3181 |
|
price of tangible personal property or services purchased by, or | 3182 |
|
of tangible personal property produced by, the permit holder
shall | 3183 |
|
be determined under division (G) of section 5741.01 of the
Revised | 3184 |
Code.
Notwithstanding section 5739.033 of the Revised
Code, all | 3185 |
The tax due on purchase transactions made by the permit holder
are | 3186 |
conclusively determined to be consummated at the location where | 3187 |
the tangible personal property or service is received by the | 3188 |
permit holdershall be determined in accordance with division (C) | 3189 |
|
of section 5739.033 of the Revised Code. | 3190 |
| (D) It shall be the duty of every permit holder required
to | 3191 |
|
make a return and pay any tax under this section to keep and | 3192 |
|
preserve suitable records of purchases together with invoices of | 3193 |
|
purchases, bills of lading, asset ledgers, depreciation
schedules, | 3194 |
|
transfer journals, and such other primary and
secondary records | 3195 |
|
and documents in such form as the commissioner
requires. All such | 3196 |
|
records and other documents shall be open
during business hours to | 3197 |
|
the inspection of the commissioner, and
shall be preserved for a | 3198 |
|
period of four years, unless the
commissioner, in writing, has | 3199 |
|
authorized their destruction or
disposal at an earlier date, or by | 3200 |
|
order requires that they be
kept longer. | 3201 |
| (F) Persons who hold a direct payment permit that has not | 3205 |
|
been canceled shall not be required to issue exemption | 3206 |
|
certificates and shall not
be required to pay the tax as | 3207 |
|
prescribed in sections 5739.03,
5739.033, and 5741.12 of the | 3208 |
|
Revised Code. Such persons shall
notify vendors and sellers from | 3209 |
|
whom purchases of tangible
personal property or services are
made, | 3210 |
|
of their direct payment
permit number and that the tax is
being | 3211 |
|
paid directly to the
state. Upon receipt of such notice,
such | 3212 |
|
vendor or seller shall
be absolved from all duties and
liabilities | 3213 |
|
imposed by section
5739.03 or 5741.04 of the Revised
Code with | 3214 |
|
respect to sales of
tangible personal property or
services to such | 3215 |
|
permit holder. | 3216 |
| Upon the cancellation or surrender of a direct payment | 3223 |
|
permit, the provisions of sections 5739.03, 5741.04, and 5741.12 | 3224 |
|
of the Revised Code shall immediately apply to all purchases made | 3225 |
|
subsequent to such cancellation or surrender by the person who | 3226 |
|
previously held such permit, and such person shall so notify | 3227 |
|
vendors and sellers from whom purchases of tangible personal | 3228 |
|
property or services are made, in writing, prior to or at the
time | 3229 |
|
of the first purchase after such cancellation or surrender.
Upon | 3230 |
|
receipt of such notice, the vendor shall be subject to the | 3231 |
|
provisions of sections 5739.03 and 5739.10 of the Revised Code
and | 3232 |
|
the seller shall be subject to the provisions of section
5741.04 | 3233 |
|
of the Revised Code, with respect to all sales
subsequently made | 3234 |
|
to such person. Failure of any such person to
notify vendors or | 3235 |
|
sellers from whom purchases of tangible
personal property or | 3236 |
|
services are made of the cancellation or
surrender of a direct | 3237 |
|
payment permit shall be considered as a
refusal to pay the tax by | 3238 |
|
the person required to issue such
notice. | 3239 |
|
(B)(1) Notwithstanding divisions (A)(1) to (5) of this | 3324 |
|
section, a manufacturer or other consumer that is not a holder of | 3325 |
|
a direct payment permit granted under section 5739.031 of the | 3326 |
|
Revised Code, that purchases tangible personal property or a | 3327 |
|
service for use in business, and that knows at the time of | 3328 |
|
purchase that the property or service will be concurrently | 3329 |
|
available for use in more than one taxing jurisdiction shall | 3330 |
|
deliver to the vendor in conjunction with its purchase a multiple | 3331 |
|
points of use exemption form prescribed by the tax commissioner | 3332 |
|
disclosing this fact. On receipt of the multiple points of use | 3333 |
|
exemption form, the vendor is relieved of its obligation to | 3334 |
|
collect, pay, or remit the tax due, and the consumer must collect, | 3335 |
|
pay, or remit the tax directly to the state. | 3336 |
(D) Except as provided in division
(I)(F)
of this section, | 3355 |
|
if the vendor provides a service specified in division
(B)(3)(f) | 3356 |
|
or (i) of section 5739.01 of the Revised Code, the sale
is | 3357 |
|
conclusively determined to be consummated at the location of
the | 3358 |
|
telephone number or account as reflected in the records of
the | 3359 |
|
vendor. If, in the case of a telecommunications service, the | 3360 |
|
telephone number or account is located outside this state, the | 3361 |
|
sale is conclusively determined to be consummated at the location | 3362 |
|
in this state from which the service originated. | 3363 |
(H) If the vendor sells a warranty, maintenance or service | 3368 |
contract, or similar agreement as specified in division (B)(7) of | 3369 |
section 5739.01 of the Revised Code and the vendor is a delivery | 3370 |
vendor, the sale is conclusively determined to be consummated at | 3371 |
the location of the consumer. If the vendor is not a delivery | 3372 |
vendor, the sale is conclusively determined to be consummated at | 3373 |
the vendor's place of business where the contract or agreement
was | 3374 |
made, unless the warranty or contract is a component of the
sale | 3375 |
of a titled motor vehicle, titled watercraft, or titled
outboard | 3376 |
motor, in which case the sale is conclusively determined
to be | 3377 |
consummated in the county of titling. | 3378 |
(I)(F) Except as otherwise provided in this division, if the | 3379 |
|
vendor
sells a prepaid authorization number or a prepaid telephone | 3380 |
|
calling card, the
sale is
conclusively determined to be | 3381 |
|
consummated at the vendor's place of business
and shall be taxed | 3382 |
|
at the time of sale. If the vendor sells
a prepaid authorization | 3383 |
|
number or prepaid telephone calling card
through a telephone call, | 3384 |
|
electronic commerce, or any other form
of remote commerce, the | 3385 |
|
sale is conclusively determined to be
made at the consumer's | 3386 |
|
shipping address, or, if there is no item
shipped, at the | 3387 |
|
consumer's billing address. | 3388 |
| (B) Notwithstanding section 5739.033 of the
Revised Code, on | 3394 |
|
and after August 1, 2002, if a vendor provides
mobile | 3395 |
|
telecommunications service, the situs of all sales of that
service | 3396 |
|
is the residential or business street address that is the | 3397 |
|
customer's place of primary use of the service that is within the | 3398 |
|
licensed service area of the home service provider, regardless of | 3399 |
| whether such mobile telecommunications service originates, | 3400 |
| terminates, or passes through this state. No mobile | 3401 |
| telecommunications service provided to a customer with a place of | 3402 |
| primary use outside this state shall be subject to taxes, charges, | 3403 |
| or fees imposed in this state. The situs of all sales of mobile | 3404 |
| telecommunications service shall be determined under
the
"Mobile | 3405 |
| Telecommunications Sourcing Act," Pub. L. No. 106-252,
114
Stat. | 3406 |
| 626-632 (2000), 4 U.S.C.A. 116-126, as amended. | 3407 |
| (D) The tax commissioner may provide a home service | 3415 |
|
provider with an electronic database that meets the requirements | 3416 |
|
of 4 U.S.C.A. 119. If such database is provided, a home service | 3417 |
|
provider shall be held harmless from any tax, charge, or fee | 3418 |
|
liability for errors or omissions due solely to reliance on the | 3419 |
|
data contained in the database, subject to 4 U.S.C.A. 119 and 121. | 3420 |
|
If no electronic database is provided by the commissioner, a home | 3421 |
|
service provider may use an enhanced zip code to assign each | 3422 |
|
street address to a specific taxing jurisdiction, and the provider | 3423 |
|
shall be held harmless from any tax, charge, or fee liability in | 3424 |
|
this state that otherwise would be due solely as a result of an | 3425 |
|
assignment of a street address to an incorrect taxing | 3426 |
|
jurisdiction, subject to 4 U.S.C.A. 120 and 121. | 3427 |
| Sec. 5739.04. If modification of a county's jurisdictional | 3435 |
|
boundaries or a transit authority's territory results in a change | 3436 |
|
in the tax rate levied under section 5739.021, 5739.023, or | 3437 |
|
5739.026 of the Revised Code, the tax commissioner, within thirty | 3438 |
|
days of such change, shall notify any vendor that is registered | 3439 |
|
with the central electronic registration system provided for in | 3440 |
|
section 5740.05 of the Revised Code or the vendor's certified | 3441 |
|
service provider, if the vendor has selected one, of such change. | 3442 |
|
The rate change shall not apply to sales made by such vendor until | 3443 |
|
the first day of a calendar quarter following the expiration of | 3444 |
|
sixty days from the date of notice by the tax commissioner. | 3445 |
| (A) A municipal corporation or township from levying an | 3474 |
|
excise tax for any lawful purpose not to exceed three per cent on | 3475 |
|
transactions by which lodging by a hotel is or is to be furnished | 3476 |
|
to transient guests in addition to the tax levied by
section | 3477 |
|
5739.02 of the Revised Code.
If a municipal corporation or | 3478 |
|
township repeals a tax
imposed under
division (A) of this section, | 3479 |
|
and a county in
which the
municipal corporation or township has | 3480 |
|
territory has a
tax imposed
under division (C) of section 5739.09 | 3481 |
|
of the Revised
Code in
effect, the municipal corporation or | 3482 |
|
township may not
reimpose its
tax as long as that county tax | 3483 |
|
remains in effect. A
municipal
corporation or township in which a | 3484 |
|
tax is levied under
division
(B)(2) of section 351.021 of the | 3485 |
|
Revised Code may not
increase the
rate of its tax levied under | 3486 |
|
division (A) of this
section to
any rate that would cause the | 3487 |
|
total taxes levied under
both of
those divisions to exceed three | 3488 |
|
per cent on any lodging
transaction within the municipal | 3489 |
|
corporation or township. | 3490 |
Sec. 5739.024. Sec. 5739.09. (A)(1) A board of county | 3516 |
|
commissioners may,
by
resolution adopted by a majority of the | 3517 |
|
members of the board,
levy an excise tax not to exceed three per | 3518 |
|
cent on transactions
by
which lodging by a hotel is or is to be | 3519 |
|
furnished to transient
guests. The board shall establish all | 3520 |
|
regulations necessary to
provide for the administration and | 3521 |
|
allocation of the tax.
The
regulations may prescribe the time for | 3522 |
|
payment of the tax, and
may
provide for the imposition of a | 3523 |
|
penalty or interest, or both, for
late
payments,
provided
that the | 3524 |
|
penalty does not exceed ten per
cent of the amount of tax due, and | 3525 |
|
the
rate at which interest
accrues does not exceed the rate per | 3526 |
|
annum prescribed
pursuant to
section 5703.47 of the Revised Code.
| 3527 |
|
Except
as
provided
in divisions (A)(2)
and (3) of
this section, | 3528 |
|
the regulations shall
provide, after deducting the real and actual | 3529 |
|
costs of
administering the tax, for the return to each municipal | 3530 |
|
corporation or township that does not levy an excise tax on such | 3531 |
|
transactions, a uniform percentage of the tax collected in the | 3532 |
|
municipal corporation or in the unincorporated portion of the | 3533 |
|
township from each such transaction, not to exceed thirty-three | 3534 |
|
and one-third per cent. The remainder of the revenue arising
from | 3535 |
|
the tax shall be deposited in a separate fund and shall be
spent | 3536 |
|
solely to make contributions to the convention and
visitors' | 3537 |
|
bureau operating within the county, including a pledge
and | 3538 |
|
contribution of any portion of such remainder pursuant to an | 3539 |
|
agreement authorized by section 307.695 of the Revised Code.
| 3540 |
|
Except as
provided
in division (A)(2) or (3) of
this
section, on | 3541 |
|
and after May 10, 1994, a board of county
commissioners may not | 3542 |
|
levy an excise tax pursuant to this
division
in any municipal | 3543 |
|
corporation or township located wholly
or partly
within the county | 3544 |
|
that has in effect an ordinance or
resolution
levying an excise | 3545 |
|
tax pursuant to division (B) of this
section.
The board of a | 3546 |
|
county that has levied a tax under
division (C) of
this section | 3547 |
|
may, by resolution adopted within
ninety days after
July 15, 1985, | 3548 |
|
by a majority of the members of
the board, amend
the resolution | 3549 |
|
levying a tax under this division
to provide for a
portion of that | 3550 |
|
tax to be pledged and
contributed in accordance
with an agreement | 3551 |
|
entered
into under section
307.695 of the
Revised
Code. A tax, | 3552 |
|
any revenue from which is
pledged pursuant
to such
an agreement, | 3553 |
|
shall remain in effect at
the rate at which
it is
imposed for the | 3554 |
|
duration of the period
for which the revenue
therefrom has been so | 3555 |
|
pledged. | 3556 |
| (2) A board of county commissioners that levies an excise | 3557 |
|
tax
under division (A)(1) of this section on June 30,
1997, at a | 3558 |
|
rate of
three per cent, and that has pledged revenue from the
tax | 3559 |
|
to an agreement entered into under section 307.695 of the Revised | 3560 |
|
Code,
may amend the resolution levying that tax
to provide for an | 3561 |
|
increase in the rate of the tax up to five per cent on each | 3562 |
|
transaction; to provide that revenue from the increase in the rate | 3563 |
|
shall be
spent solely to make contributions to the convention and | 3564 |
|
visitors' bureau
operating within the county to be used | 3565 |
|
specifically for promotion,
advertising, and marketing of the | 3566 |
|
region in which the county is located; to
provide that the rate in | 3567 |
|
excess of the three per cent levied under division
(A)(1) of this | 3568 |
|
section shall remain in effect at the rate at which it
is imposed | 3569 |
|
for the duration of the period during which any agreement is in | 3570 |
|
effect that was entered into under section 307.695 of the Revised | 3571 |
|
Code by the
board of county commissioners levying a tax under | 3572 |
|
division (A)(1) of this
section; and to provide that no portion of | 3573 |
|
that revenue need be
returned to townships or municipal | 3574 |
|
corporations as would otherwise be required
under division (A)(1) | 3575 |
|
of this section. | 3576 |
| (b) That all of the revenue from the increase in
the rate | 3584 |
|
shall
be
pledged and contributed to a convention facilities | 3585 |
|
authority
established by
the board of county commissioners under | 3586 |
|
Chapter
351. of the
Revised Code on or before November 15, 1998, | 3587 |
|
and
used
to pay costs of constructing,
maintaining, operating, and | 3588 |
|
promoting a facility in the county, including
paying bonds, or | 3589 |
|
notes issued in anticipation of bonds, as provided by that | 3590 |
|
chapter; | 3591 |
| (B) The legislative authority of a municipal corporation
or | 3613 |
|
the board of trustees of a township that is not wholly or
partly | 3614 |
|
located in a county that has in effect a resolution
levying an | 3615 |
|
excise tax pursuant to division (A)(1) of this section
may by | 3616 |
|
ordinance or resolution levy an excise tax not to exceed
three per | 3617 |
|
cent on transactions by which lodging by a hotel is or
is to be | 3618 |
|
furnished to transient guests. The legislative
authority of the | 3619 |
|
municipal corporation or township shall deposit
at least fifty per | 3620 |
|
cent of the revenue from the tax levied
pursuant to this division | 3621 |
|
into a separate fund, which shall be
spent solely to make | 3622 |
|
contributions to convention and visitors'
bureaus operating within | 3623 |
|
the county in which the municipal
corporation or township is | 3624 |
|
wholly or partly located, and the
balance of such revenue shall be | 3625 |
|
deposited in the general fund.
The municipal corporation or | 3626 |
|
township shall establish all
regulations necessary to provide for | 3627 |
|
the administration and
allocation of the tax.
The
regulations may | 3628 |
|
prescribe the time for payment of the tax, and
may provide for the | 3629 |
|
imposition of a penalty or interest, or both, for late
payments, | 3630 |
|
provided
that the penalty does not exceed ten per cent of the | 3631 |
|
amount of tax due, and
the
rate at which interest accrues does not | 3632 |
|
exceed the rate per annum prescribed
pursuant to section 5703.47 | 3633 |
|
of the Revised Code. The levy of a tax
under this division is
in | 3634 |
|
addition to any tax imposed on the same
transaction by a
municipal | 3635 |
corporation or a township as authorized
by division
(C)(1)(A) of | 3636 |
section
5739.025739.08 of the Revised Code. | 3637 |
| (C) For the purpose of making the payments authorized by | 3638 |
|
section 307.695 of the Revised Code to construct and equip a | 3639 |
|
convention center in the county and to cover the costs of | 3640 |
|
administering the tax, a board of county commissioners of a
county | 3641 |
|
where a tax imposed under division (A)(1) of this section is
in | 3642 |
|
effect may, by resolution adopted within ninety days after
July | 3643 |
|
15, 1985, by a majority of the members of
the board, levy an | 3644 |
|
additional excise tax not to exceed three per
cent on transactions | 3645 |
|
by which lodging by a hotel is or is to be
furnished to transient | 3646 |
|
guests. The tax authorized by this
division shall be in addition | 3647 |
|
to any tax that is levied pursuant
to division (A) of this | 3648 |
|
section, but it shall not apply to
transactions subject to a tax | 3649 |
|
levied by a municipal corporation
or township pursuant to the | 3650 |
authorization granted by division
(C)(1)(A) of section
5739.02 | 3651 |
| 5739.08 of the
Revised Code. The board shall
establish all | 3652 |
|
regulations necessary
to provide for the
administration and | 3653 |
|
allocation of the tax.
The
regulations may prescribe the time for | 3654 |
|
payment of the tax, and
may
provide for the imposition of a | 3655 |
|
penalty or interest, or both, for
late
payments,
provided
that the | 3656 |
|
penalty does not exceed ten per
cent of the amount of tax due, and | 3657 |
|
the
rate at which interest
accrues does not exceed the rate per | 3658 |
|
annum prescribed
pursuant to
section 5703.47 of the Revised Code. | 3659 |
|
All
revenues arising
from
the tax shall be expended in accordance | 3660 |
|
with
section 307.695
of
the Revised Code. A tax imposed under | 3661 |
|
this
section shall
remain
in effect at the rate at which it is | 3662 |
|
imposed
for the
duration of
the period for which the revenue | 3663 |
|
therefrom has
been
pledged
pursuant to such section. | 3664 |
| (D) For the purpose of providing contributions under | 3665 |
|
division (B)(1) of section 307.671 of the Revised Code to enable | 3666 |
|
the acquisition, construction, and equipping of a port authority | 3667 |
|
educational and cultural facility in the county and, to the
extent | 3668 |
|
provided for in the cooperative agreement authorized by
that | 3669 |
|
section, for the purpose of paying debt service charges on
bonds, | 3670 |
|
or notes in anticipation thereof, described in division
(B)(1)(b) | 3671 |
|
of that section, a board of county commissioners, by
resolution | 3672 |
|
adopted within ninety days after December 22,
1992, by a majority | 3673 |
|
of the members of the board, may
levy an additional excise tax not | 3674 |
|
to exceed one and one-half per
cent on transactions by which | 3675 |
|
lodging by a hotel is or is to be
furnished to transient guests. | 3676 |
|
The excise tax authorized by this
division shall be in addition to | 3677 |
|
any tax that is levied pursuant
to divisions (A), (B), and (C) of | 3678 |
this section, to any excise tax
levied pursuant to
division (C) of | 3679 |
section
5739.025739.08 of the Revised
Code, and to any excise tax | 3680 |
|
levied
pursuant to section 351.021 of
the Revised Code. The board | 3681 |
|
of
county commissioners shall
establish all regulations necessary | 3682 |
|
to
provide for the
administration and allocation of the tax that | 3683 |
|
are
not
inconsistent with this section or section 307.671 of the | 3684 |
|
Revised
Code.
The
regulations may prescribe the time for payment | 3685 |
|
of the tax, and
may provide for the imposition of a penalty or | 3686 |
|
interest, or both, for late
payments,
provided
that the penalty | 3687 |
|
does not exceed ten per cent of the amount of tax due, and
the | 3688 |
|
rate at which interest accrues does not exceed the rate per annum | 3689 |
|
prescribed
pursuant to section 5703.47 of the Revised Code. All | 3690 |
|
revenues arising from the tax shall be expended
in
accordance with | 3691 |
|
section 307.671 of the Revised Code and
division
(D) of this | 3692 |
|
section. The levy of a tax imposed under
this
section may not | 3693 |
|
commence prior to the first day of the month
next
following the | 3694 |
|
execution of the cooperative agreement
authorized
by section | 3695 |
|
307.671 of the Revised Code by all parties
to that
agreement.
Such | 3696 |
|
tax shall remain in effect at the rate at
which
it is imposed
for | 3697 |
|
the period of time described in division
(C) of
section
307.671 of | 3698 |
|
the Revised Code for which the revenue
from
the tax has
been | 3699 |
|
pledged by the county to the corporation
pursuant to such
section, | 3700 |
|
but, to any extent provided for in the
cooperative
agreement, for | 3701 |
|
no lesser period than the period of
time required
for payment of | 3702 |
|
the debt service charges on bonds,
or
notes in
anticipation | 3703 |
|
thereof, described in division (B)(1)(b)
of
that
section. | 3704 |
| (E) For the purpose of paying the costs of acquiring, | 3705 |
|
constructing, equipping, and improving a municipal educational
and | 3706 |
|
cultural facility, including debt service charges on bonds | 3707 |
|
provided for in division (B) of section 307.672 of the Revised | 3708 |
|
Code, and for such additional purposes as are determined by the | 3709 |
|
county in the resolution levying the tax or amendments thereto, | 3710 |
|
including subsequent amendments providing for paying costs of | 3711 |
|
acquiring,
constructing, renovating, rehabilitating, equipping, | 3712 |
|
and improving a port
authority educational and cultural performing | 3713 |
|
arts facility, as defined in
section 307.674 of the Revised Code, | 3714 |
|
including debt service charges on bonds provided for in
division | 3715 |
|
(B) of section 307.674 of the Revised Code, the legislative | 3716 |
|
authority of a county, by resolution adopted
within ninety days | 3717 |
|
after June 30, 1993, by a majority of the members of the | 3718 |
|
legislative authority, may levy an additional excise tax not to | 3719 |
|
exceed one
and one-half per cent on transactions by which lodging | 3720 |
|
by a hotel
is or is to be furnished to transient guests. The | 3721 |
|
excise tax
authorized by this division shall be in addition to any | 3722 |
|
tax that
is levied pursuant to divisions (A), (B), (C), and (D) of | 3723 |
this
section, to any excise tax levied pursuant to
division (C) of | 3724 |
section
5739.025739.08 of the Revised Code, and to any excise tax | 3725 |
|
levied
pursuant to section 351.021 of the Revised Code. The | 3726 |
|
legislative
authority of the county shall establish all | 3727 |
|
regulations necessary
to provide for the administration and | 3728 |
|
allocation of the tax.
The
regulations may prescribe the time for | 3729 |
|
payment of the tax, and
may
provide for the imposition of a | 3730 |
|
penalty or interest, or both, for
late
payments,
provided
that the | 3731 |
|
penalty does not exceed ten per
cent of the amount of tax due, and | 3732 |
|
the
rate at which interest
accrues does not exceed the rate per | 3733 |
|
annum prescribed
pursuant to
section 5703.47 of the Revised Code. | 3734 |
|
All
revenues arising from the
tax shall be expended in accordance | 3735 |
|
with
section 307.672 of the
Revised Code and division (E) of this | 3736 |
|
section. The levy of a tax
imposed under this division shall not | 3737 |
|
commence prior to the first
day of the month next following the | 3738 |
|
execution of the cooperative
agreement authorized by section | 3739 |
|
307.672 of the Revised Code by all
parties to that agreement.
Such | 3740 |
|
tax shall remain in effect at the
rate at which it is
imposed for | 3741 |
|
the period of time determined by
the legislative
authority of the | 3742 |
|
county, but not to exceed fifteen
years. | 3743 |
| (F) The legislative authority of a county that has levied a | 3744 |
|
tax
under division (E) of this section may, by resolution adopted | 3745 |
|
within
one hundred eighty days after
January 4, 2001, by a | 3746 |
|
majority of the members of the
legislative
authority, amend the | 3747 |
|
resolution levying a tax under
division
(E)
of this section to | 3748 |
|
provide for the use of the
proceeds of that
tax, to the extent | 3749 |
|
that it is no longer needed
for its original
purpose as
determined | 3750 |
|
by the parties to a
cooperative agreement
amendment pursuant to | 3751 |
|
division (D) of
section 307.672 of the
Revised Code, to pay costs | 3752 |
|
of acquiring,
constructing, renovating,
rehabilitating, equipping, | 3753 |
|
and improving
a port
authority
educational and cultural performing | 3754 |
|
arts
facility, including debt
service charges on bonds provided | 3755 |
|
for in
division (B) of section
307.674 of the Revised Code, and to | 3756 |
|
pay
all obligations under any
guaranty agreements,
reimbursement | 3757 |
|
agreements, or other credit
enhancement agreements described in | 3758 |
|
division (C) of section
307.674 of the Revised Code. The | 3759 |
|
resolution may also
provide
for
the extension of the tax at
the | 3760 |
|
same rate for the longer of the
period of time determined by the | 3761 |
|
legislative authority of the
county, but not to exceed an | 3762 |
|
additional
twenty-five years, or the
period of time required to | 3763 |
|
pay all debt service
charges on bonds
provided for in division (B) | 3764 |
|
of section 307.672 of the Revised
Code
and on port authority | 3765 |
|
revenue bonds provided for in division
(B) of
section 307.674 of | 3766 |
|
the Revised Code. All revenues arising
from the amendment and | 3767 |
|
extension
of the tax shall be expended in
accordance with section | 3768 |
|
307.674 of the Revised Code and
divisions
(E) and (F) of this | 3769 |
|
section. | 3770 |
| (G) For purposes of a tax levied by a county, township, or | 3771 |
municipal corporation under this section or
division (C) of | 3772 |
section
5739.025739.08 of the Revised Code, a board of county | 3773 |
|
commissioners, board of township
trustees,
or
the legislative | 3774 |
|
authority of a municipal corporation
may adopt a resolution or | 3775 |
|
ordinance at any time specifying that
"hotel," as otherwise | 3776 |
|
defined in
section 5739.01 of the Revised
Code, includes | 3777 |
|
establishments in which fewer than five rooms
are
used for the | 3778 |
|
accommodation of guests. The resolution or ordinance
may
apply to | 3779 |
|
a tax imposed pursuant to this section prior to the
adoption of | 3780 |
|
the
resolution or ordinance if the resolution or
ordinance so | 3781 |
|
states, but the tax
shall not apply to transactions
by which | 3782 |
|
lodging by such an establishment is
provided to transient
guests | 3783 |
|
prior to the adoption of the resolution or
ordinance. | 3784 |
| Sec. 5739.12.
Each person who has or is required to have a | 3785 |
|
vendor's
license, on or before the twenty-third day of each
month, | 3786 |
|
shall
make and file a return for the preceding month, on
forms | 3787 |
|
prescribed by the tax commissioner, and shall pay the tax
shown on | 3788 |
|
the return to be due. The return shall show the amount
of tax due | 3789 |
|
from the vendor to the state for the period covered by
the return | 3790 |
|
and such other information as the commissioner deems
necessary for | 3791 |
|
the proper administration of this chapter. The
commissioner may | 3792 |
|
extend the time for making and filing returns
and paying the tax, | 3793 |
|
and may require that the return for the last
month of any annual | 3794 |
|
or semiannual period, as determined by the
commissioner, be a | 3795 |
|
reconciliation return detailing the vendor's
sales activity for | 3796 |
|
the preceding annual or semiannual period.
The reconciliation | 3797 |
|
return shall be filed by the last day of the
month following the | 3798 |
|
last month of the annual or semiannual
period. The commissioner | 3799 |
may remit all or any part of amounts or
penalties
whichthat may | 3800 |
|
become
due under this chapter and may adopt
rules relating | 3801 |
|
thereto. Such
return shall be filed by mailing
it to the
tax | 3802 |
|
commissioner, together with payment of the
amount of tax
shown to | 3803 |
|
be due thereon after deduction of any
discount provided
for under | 3804 |
|
this section.
Remittance shall be made payable to the
treasurer of | 3805 |
|
state. The return shall be
considered filed when
received by the
| 3806 |
|
tax commissioner, and the
payment shall be considered made when | 3807 |
|
received by the
tax commissioner or when credited to an account | 3808 |
designated
by the
treasurer of state
or the tax commissioner.
If | 3809 |
| If the return
is filed and the amount of tax
shown thereon to | 3810 |
|
be due is paid on
or before the date such return
is required to be | 3811 |
|
filed, the vendor
shall be entitled to a
discount of three-fourths | 3812 |
|
of one per cent
of the amount shown to
be due on the return, but a | 3813 |
|
vendor that has selected a certified service provider as its agent | 3814 |
|
shall not be entitled to the discount. Amounts paid to the
clerk | 3815 |
|
of courts
pursuant to section 4505.06 of the Revised Code
shall be | 3816 |
|
subject
to the three-fourths of one per cent discount.
The | 3817 |
|
discount shall be in
consideration for prompt payment to the
clerk | 3818 |
|
of courts and for
other services performed by the vendor in
the | 3819 |
|
collection of the
tax. | 3820 |
| Upon application to the commissioner, a vendor who is | 3821 |
|
required to file monthly returns may be relieved of the | 3822 |
|
requirement to report and pay the actual tax due, provided that | 3823 |
|
the vendor agrees to remit to the
tax
commissioner payment of
not | 3824 |
|
less than an amount determined by the
commissioner to be the | 3825 |
|
average monthly tax liability of the
vendor, based upon a review | 3826 |
|
of the returns or other information
pertaining to such vendor for | 3827 |
|
a period of not less than six months
nor more than two years | 3828 |
|
immediately preceding the filing of the
application. Vendors who | 3829 |
|
agree to the above conditions shall make
and file an annual or | 3830 |
|
semiannual reconciliation return, as
prescribed by the | 3831 |
|
commissioner. The reconciliation return shall
be filed by
mailing | 3832 |
|
or delivering
it to the
tax commissioner,
together with payment | 3833 |
|
of the amount of tax
shown to be due
thereon after deduction of | 3834 |
|
any discount provided
in this section.
Remittance shall be made | 3835 |
|
payable to the treasurer
of state.
Failure of a vendor to comply | 3836 |
|
with any of the above
conditions
may result in immediate | 3837 |
|
reinstatement of the
requirement of
reporting and paying the | 3838 |
|
actual tax liability on
each monthly
return, and the commissioner | 3839 |
|
may at the
commissioner's
discretion deny the vendor the right to | 3840 |
|
report and
pay based upon the average
monthly
liability for a | 3841 |
|
period not to
exceed two years. The amount
ascertained by the | 3842 |
|
commissioner to be the average monthly tax
liability of a vendor | 3843 |
|
may be adjusted, based upon a review of the
returns or other | 3844 |
|
information pertaining to the vendor for a
period of not less than | 3845 |
|
six months nor more than two years
preceding such adjustment. | 3846 |
| The commissioner may authorize vendors whose tax liability
is | 3847 |
|
not such as to merit monthly returns, as
ascertained by
the | 3848 |
|
commissioner upon the basis of administrative costs to the
state, | 3849 |
|
to make and file returns at less frequent intervals. When
returns | 3850 |
|
are filed at less frequent intervals in accordance with
such
| 3851 |
|
authorization, the vendor shall be allowed
the discount of | 3852 |
|
three-fourths of one per cent in consideration for
prompt payment | 3853 |
|
with the return, provided the return is filed
together with | 3854 |
|
payment of the amount of tax shown to be due
thereon, at the time | 3855 |
|
specified by the commissioner, but a vendor that has selected a | 3856 |
|
certified service provider as its agent shall not be entitled to | 3857 |
|
the discount. | 3858 |
| Any vendor who fails to
file a
return or pay the full amount | 3859 |
|
of the tax shown on the
return to
be due under this section and | 3860 |
|
the rules of the
commissioner
may, for each such return the vendor | 3861 |
|
fails to file or
each
such tax the vendor fails to pay in full as | 3862 |
|
shown on the
return within the period
prescribed by this section | 3863 |
|
and the rules
of the commissioner,
be required to forfeit and pay | 3864 |
|
into the state
treasury an additional
charge not exceeding
fifty | 3865 |
|
dollars or ten
per cent of the tax required to be paid for
the | 3866 |
|
reporting period,
whichever is greater, as revenue arising
from | 3867 |
|
the tax imposed by
this chapter, and such sum may be
collected by | 3868 |
|
assessment in the
manner provided in section 5739.13
of the | 3869 |
|
Revised Code. The
commissioner may remit all or a portion
of the | 3870 |
|
additional charge
and may adopt rules relating to
the imposition | 3871 |
|
and remission of
the additional charge. | 3872 |
| If the amount required to be collected by a vendor from | 3873 |
|
consumers is in excess of five per cent of the vendor's
receipts | 3874 |
from
sales
whichthat are taxable under section 5739.02 of the | 3875 |
|
Revised
Code, or in the case of sales subject to a tax levied | 3876 |
|
pursuant to
section 5739.021, 5739.023, or 5739.026 of the Revised | 3877 |
|
Code, in
excess of the percentage equal to the aggregate rate of | 3878 |
|
such
taxes
and the tax levied by section 5739.02 of the Revised | 3879 |
|
Code,
such
excess shall be remitted along with the remittance of | 3880 |
|
the
amount
of tax due under section 5739.10 of the Revised Code. | 3881 |
| (B) No person shall continue to engage in the business of | 3906 |
|
selling at retail or sell at retail incidental to any other | 3907 |
|
regularly conducted business after the license issued to that | 3908 |
|
person pursuant to section 5739.17 of the Revised Code has been | 3909 |
|
revoked under section 5739.19 of the Revised Code or while the | 3910 |
|
license is suspended by the tax commissioner under division
(B)(2) | 3911 |
|
of section 5739.30 of the Revised Code, nor shall any
person | 3912 |
|
obtain a new license from the county auditor or the tax | 3913 |
|
commissioner while such
revocation or suspension is in effect. If | 3914 |
|
a corporation's
license has been revoked or suspended, none of its | 3915 |
|
officers, or
employees having control or supervision of or charged | 3916 |
|
with the
responsibility of filing returns and making payments of | 3917 |
|
tax due,
shall obtain a license from the county auditor or the tax | 3918 |
|
commissioner
during the period
of such revocation or suspension. | 3919 |
| Sec. 5739.99. (A) Whoever violates section 5739.26 or | 3920 |
|
5739.29 of the Revised Code shall be fined not less than | 3921 |
|
twenty-five nor more than one hundred dollars for a first
offense; | 3922 |
|
for each subsequent offense such person shall, if a
corporation, | 3923 |
|
be fined not less than one hundred nor more than
five hundred | 3924 |
|
dollars, or if an individual, or a member of a
partnership, firm, | 3925 |
|
or association, be fined not less than
twenty-five nor more than | 3926 |
|
one hundred dollars, or imprisoned not
more than sixty days, or | 3927 |
|
both. | 3928 |
| (2) Whoever violates division (A)(2) of section 5739.31 of | 3939 |
|
the Revised Code shall be fined not less than one hundred dollars | 3940 |
|
nor more than five hundred dollars, or imprisoned for not more | 3941 |
|
than ten days, or both, for the first offense; for each
subsequent | 3942 |
|
offense, each such person shall be fined not less than
one | 3943 |
|
thousand dollars nor more than twenty-five hundred dollars,
or | 3944 |
|
imprisoned not more than thirty days, or both. The motor
vehicles | 3945 |
|
and goods of any person charged with violating division
(A)(2) of | 3946 |
|
section 5739.31 of the Revised Code may be impounded
and held | 3947 |
|
pending the disposition of the charge, and may be sold
at auction | 3948 |
|
by the county sheriff in the manner prescribed by law
to satisfy | 3949 |
|
any fine imposed by this division. | 3950 |
| (2) Subject to division (B) of this section, the
state also | 4019 |
| shall participate in meetings of the implementing states to
review | 4020 |
|
or amend the terms of the agreement to simplify and
modernize | 4021 |
|
sales and use tax administration that embodies the
requirements | 4022 |
|
set forth in section 5740.05 of the
Revised Code.
For
purposes of | 4023 |
|
these meetings, the state shall be represented by three
delegates. | 4024 |
| The tax commissioner
or the
commissioner's designee
shall be the | 4025 |
| chairperson of the delegation. The other delegates
shall be one | 4026 |
| delegate chosen by the speaker of the house of
representatives and | 4027 |
| one delegate chosen by the president of the
senate. In all | 4028 |
| matters where voting by the member states is
required to amend the | 4029 |
| agreement, the chairperson, based on the
votes of the majority of | 4030 |
| the delegation, shall cast this state's
vote. | 4031 |
| (B) The state shall not participate in the meetings of the | 4032 |
|
implementing states referred to in division (A)(2) of this section | 4033 |
|
unless the meetings are conducted in accordance with requirements | 4034 |
|
substantially similar to those described in divisions (C) and (F) | 4035 |
|
of section 121.22 of the Revised Code, as if the participants of | 4036 |
|
the meetings were a public body as defined in that section, except | 4037 |
|
such meetings may be closed during any discussion pertaining to | 4038 |
|
proprietary information of a person if the person so requests, | 4039 |
|
personnel matters, competitive bidding, certification of service | 4040 |
|
providers, or matters substantially similar to those described in | 4041 |
|
divisions (G)(2), (3), or (5) of section 121.22 of the Revised | 4042 |
|
Code. The state may participate in teleconferences, special | 4043 |
|
meetings, meetings of working groups, committees, or steering | 4044 |
|
committees if they are conducted in accordance with the public | 4045 |
|
participation rules applicable to such meetings, as established by | 4046 |
|
the implementing states entitled to participate in discussions to | 4047 |
|
finalize the agreement. | 4048 |
|
(B) Consistent with division (A) of this section, no person | 4133 |
|
shall have any cause of action or defense under the agreement or | 4134 |
|
by virtue of this state's approval of the agreement. No person | 4135 |
|
may challenge, in any action brought under any provision of law, | 4136 |
|
any action or inaction by any department, agency, or other | 4137 |
|
instrumentality of this state, or any political subdivision of | 4138 |
|
this state, on the ground that the action or inaction is | 4139 |
|
inconsistent with the agreement. | 4140 |
|
A seller that contracts with a certified service provider is | 4152 |
|
not liable to the state for sales or use taxes due on transactions | 4153 |
|
processed by the certified service provider, unless the seller | 4154 |
|
misrepresented the type of tangible personal property or services | 4155 |
|
it sells,
or committed fraud. In the absence of probable cause to | 4156 |
|
believe
that the seller made a material misrepresentation or has | 4157 |
|
committed
fraud, the seller is not subject to audit of the | 4158 |
|
transactions
processed by the certified service provider. A | 4159 |
|
seller is subject
to audit for transactions not processed by a | 4160 |
|
certified service
provider. The member states acting jointly may | 4161 |
|
perform a system
check of the seller and review the seller's | 4162 |
|
procedures to
determine if the certified service provider's system | 4163 |
|
is
functioning properly and the extent to which the seller's | 4164 |
|
transactions are being processed by the provider. | 4165 |
| Sec. 5740.08. (A) A certified service provider shall | 4178 |
|
preserve the privacy of consumers who buy, lease, or rent tangible | 4179 |
|
personal
property or services from sellers with whom the provider | 4180 |
|
has
contracted for the collection and remittance of sales and use | 4181 |
|
taxes to this state. The provider shall protect consumer | 4182 |
| information in the same manner as required of the department of | 4183 |
| taxation for taxpayer information. The provider shall use a | 4184 |
| certified automated
system to perform sales and use tax | 4185 |
| calculations, remittances, and
reporting that does not retain the | 4186 |
| personally identifiable
information of consumers, except as | 4187 |
| follows: | 4188 |
|
(B) A certified service provider shall provide to consumers | 4199 |
|
clear and conspicuous notice of its information retention and | 4200 |
|
sharing practices, including what information it collects, how the | 4201 |
|
information collected is used, and whether the information is | 4202 |
|
disclosed to other member states. A
provider that retains | 4203 |
|
personally identifiable information in
accordance with division | 4204 |
|
(A) of this section shall notify
consumers of its intent to retain | 4205 |
|
such information and shall
afford consumers reasonable access to | 4206 |
|
their data and the
opportunity to correct inaccurately recorded | 4207 |
|
data. | 4208 |
| (A)
"Person" includes individuals, receivers, assignees, | 4238 |
|
trustees in bankruptcy, estates, firms, partnerships, | 4239 |
|
associations, joint-stock companies, joint ventures, clubs, | 4240 |
|
societies, corporations, business trusts, governments, and | 4241 |
|
combinations of individuals of any form. | 4242 |
| (D)
"Purchase" means acquired or received for a | 4249 |
|
consideration, whether such acquisition or receipt was effected
by | 4250 |
|
a transfer of title, or of possession, or of both, or a
license to | 4251 |
|
use or consume; whether such transfer was absolute or
conditional, | 4252 |
|
and by whatever means the transfer was effected; and
whether the | 4253 |
|
consideration was money, credit, barter, or exchange.
Purchase | 4254 |
|
includes production, even though the article produced
was used, | 4255 |
|
stored, or consumed by the producer. The transfer of
copyrighted | 4256 |
|
motion picture films for exhibition purposes is not a
purchase, | 4257 |
|
except such films as are used solely for advertising
purposes. | 4258 |
| (E)
"Seller" means the person from whom a purchase is
made, | 4259 |
|
and includes every person engaged in this state or
elsewhere in | 4260 |
|
the business of selling tangible personal property
or providing a | 4261 |
|
service for storage, use, or other consumption or
benefit in this | 4262 |
|
state; and when, in the opinion of the tax
commissioner, it is | 4263 |
|
necessary for the efficient administration of
this chapter, to | 4264 |
|
regard any salesman, representative, peddler, or
canvasser as the | 4265 |
|
agent of a dealer, distributor, supervisor, or
employer under whom
| 4266 |
|
the person operates, or from whom
the person obtains
tangible | 4267 |
|
personal property, sold by
the person for storage,
use, or
other | 4268 |
|
consumption in this state, irrespective of whether
or not
the | 4269 |
|
person is
making such sales on
the person's own
behalf, or on | 4270 |
|
behalf
of such dealer,
distributor, supervisor, or
employer, the | 4271 |
|
commissioner may regard
the person as such
agent, and may regard | 4272 |
|
such dealer,
distributor,
supervisor, or
employer as the seller. | 4273 |
|
"Seller" does not include
any person to
the extent the person | 4274 |
|
provides a communications
medium, such as,
but not limited to, | 4275 |
|
newspapers, magazines,
radio, television, or
cable television, by | 4276 |
|
means of which sellers
solicit purchases of
their goods or | 4277 |
|
services. | 4278 |
| (G)(1)
"Price," except in the case of watercraft, outboard | 4292 |
|
motors, or new motor vehicles, means the aggregate value in money | 4293 |
|
of anything paid or delivered, or promised to be paid or | 4294 |
|
delivered, by a consumer to a seller in the complete performance | 4295 |
|
of the transaction by which tangible personal property has been | 4296 |
|
purchased or a service has been provided for storage, use, or | 4297 |
|
other consumption or benefit in this state, without any deduction | 4298 |
|
or exclusion on account of the cost of the property sold, cost of | 4299 |
|
materials used, labor or service cost, interest, discount paid or | 4300 |
|
allowed after the sale is consummated, or any other expense. If | 4301 |
|
the transaction consists of the rental or lease of tangible | 4302 |
|
personal property,
"price" means the aggregate value in money of | 4303 |
|
anything paid or delivered, or promised to be paid or delivered
by | 4304 |
|
the lessee to the lessor, in the complete performance of the | 4305 |
|
rental or lease, without any deduction or exclusion of tax, | 4306 |
|
interest, labor or service charge, damage liability waiver, | 4307 |
|
termination or damage charge, discount paid or allowed after the | 4308 |
|
lease is consummated, or any other expense.
Except as provided
in | 4309 |
|
division (G)(6) of this section, the tax shall be
calculated
and | 4310 |
|
collected by the lessor on each payment made by
the
lessee.
If
a | 4311 |
|
consumer produces the tangible personal
property
used by
the | 4312 |
|
consumer, the price is the produced
cost of such
tangible
personal | 4313 |
property.
The"Price" does not include delivery charges that are | 4314 |
|
separately stated on the initial invoice or initial billing | 4315 |
|
rendered by the seller. | 4316 |
The tax collected by the seller from
the
consumer under
such | 4317 |
sectionsthis chapter is not a part of the price, but
is a
tax | 4318 |
|
collection
for the benefit of the state, and of counties
levying | 4319 |
|
an
additional use tax pursuant to section 5741.021 or
5741.023 of | 4320 |
|
the
Revised Code and of transit authorities levying
an
additional | 4321 |
|
use
tax pursuant to section 5741.022 of the Revised
Code and, | 4322 |
|
except
for the discount authorized under section
5741.12
of the | 4323 |
|
Revised
Code, no person other than the state or
such a
county or | 4324 |
|
transit
authority shall derive any benefit from
the
collection or | 4325 |
|
payment
of such tax. | 4326 |
| (3) In the case of a nonresident business consumer that | 4335 |
|
purchases and uses tangible personal property outside this state | 4336 |
|
and subsequently temporarily stores, uses, or otherwise consumes | 4337 |
|
such tangible personal property in the conduct of business in
this | 4338 |
|
state, the consumer or the tax commissioner may determine
the | 4339 |
|
price based on the value of the temporary storage, use, or
other | 4340 |
|
consumption, in lieu of determining the price pursuant to
division | 4341 |
|
(G)(1) of this section. A price determination made by
the | 4342 |
|
consumer is subject to review and redetermination by the | 4343 |
|
commissioner. | 4344 |
| (5) In the case of tangible personal property originally | 4351 |
|
purchased and used by the consumer outside this state, and that | 4352 |
|
becomes permanently stored, used, or otherwise consumed in this | 4353 |
|
state more than six months after its acquisition by the consumer, | 4354 |
|
the consumer or the tax commissioner may determine the price
based | 4355 |
|
on the current value of such tangible personal property, in
lieu | 4356 |
|
of determining the price pursuant to division (G)(1) of this | 4357 |
|
section. A price determination made by the consumer is subject
to | 4358 |
|
review and redetermination by the commissioner. | 4359 |
| (6) In the case of the purchase or lease of any motor vehicle | 4360 |
|
designed by the manufacturer to carry a load of not more than one | 4361 |
|
ton,
watercraft, outboard motor, or aircraft, or the lease of any | 4362 |
|
tangible personal property, other than motor vehicles designed by | 4363 |
|
the manufacturer to carry a load of more than one ton, to be used | 4364 |
|
by the lessee primarily for business purposes, the tax shall be | 4365 |
|
collected by the vendor at the time the lease is consummated and | 4366 |
|
calculated by the vendor on the basis of the total amount to be | 4367 |
|
paid by the lessee under the lease agreement. If the total amount | 4368 |
|
of the consideration for the lease includes amounts that are not | 4369 |
|
calculated at the time the lease is executed, the tax shall be | 4370 |
|
calculated and collected by the vendor at the time such amounts | 4371 |
|
are billed to the lessee. In the case of an open-end lease, the | 4372 |
|
tax shall be calculated by the vendor on the basis of the total | 4373 |
|
amount to be paid during the initial fixed term of the lease, and | 4374 |
|
then for each subsequent renewal period as it comes due. As used | 4375 |
|
in division
(G)(6) of this section only, "motor vehicle" has the | 4376 |
|
same meaning as in
section 4501.01 of the Revised Code. | 4377 |
| (L)
"Transit authority" means a regional transit authority | 4432 |
|
created pursuant to section 306.31 of the Revised Code or a
county | 4433 |
|
in which a county transit system is
created pursuant to
section | 4434 |
|
306.01 of the Revised Code. For the purposes of this
chapter, a | 4435 |
|
transit authority must extend to at least the entire
area of a | 4436 |
|
single county. A transit authority which includes
territory in | 4437 |
|
more than one county must include all the area of
the most | 4438 |
|
populous county which is a part of such transit
authority. County | 4439 |
|
population shall be measured by the most
recent census taken by | 4440 |
|
the United States census bureau. | 4441 |
| (B) Each consumer, storing, using, or otherwise consuming
in | 4459 |
|
this state tangible personal property or realizing in this
state | 4460 |
|
the benefit of any service provided, shall be liable for the
tax, | 4461 |
|
and such liability shall not be extinguished until the tax
has | 4462 |
|
been paid to this state; provided, that the consumer shall be | 4463 |
|
relieved from further liability for the tax if the tax has been | 4464 |
|
paid to a seller in accordance with section 5741.04 of the
Revised | 4465 |
|
Code or prepaid by the seller in accordance with section
5741.06 | 4466 |
|
of the Revised Code. | 4467 |
| (3) Property or services, the storage, use, or other | 4480 |
|
consumption of or benefit from which this state is prohibited
from | 4481 |
|
taxing by the Constitution of the
United States, laws of the | 4482 |
|
United States, or the Constitution of this
state. This exemption | 4483 |
|
shall not exempt from the application of the tax imposed by this | 4484 |
|
section the storage, use, or consumption of tangible personal | 4485 |
|
property that was purchased in interstate commerce, but
that has | 4486 |
|
come to rest in this state, provided that fuel to
be used or | 4487 |
|
transported in carrying on interstate commerce that is
stopped | 4488 |
|
within this state pending transfer from one conveyance to another | 4489 |
|
is exempt from the excise tax imposed by this section and section | 4490 |
|
5739.02 of the Revised Code; | 4491 |
| (5) Tangible personal property or services rendered, upon | 4498 |
|
which taxes have been paid to another jurisdiction to the extent | 4499 |
|
of the amount of the tax paid to such other jurisdiction. Where | 4500 |
|
the amount of the tax imposed by this section and imposed
pursuant | 4501 |
|
to section 5741.021, 5741.022, or 5741.023 of the
Revised Code | 4502 |
|
exceeds the amount paid to another jurisdiction, the
difference | 4503 |
|
shall be allocated between the tax imposed by this
section and any | 4504 |
|
tax imposed by a county or a transit authority
pursuant to section | 4505 |
|
5741.021, 5741.022, or 5741.023 of the
Revised Code, in proportion | 4506 |
|
to the respective rates of such
taxes. | 4507 |
| (E)(1) If any transaction is claimed to be exempt under | 4530 |
|
division (E)
of
section 5739.01 of the Revised Code or under | 4531 |
|
section 5739.02
of the Revised Code, with the exception of | 4532 |
|
divisions (B)(1) to (11)
or (28) of section 5739.02 of the Revised | 4533 |
Code, the consumer shall
furnishprovide to the seller, and the | 4534 |
|
seller
shall obtain from the consumer,
a
certificate specifying | 4535 |
|
the reason that the
transaction is
not subject to the tax.
The | 4536 |
|
certificate shall be provided either in a hard copy form or | 4537 |
|
electronic form, as prescribed by the tax commissioner. If the | 4538 |
|
transaction is
claimed to be exempt under
division (B)(13) of | 4539 |
|
section 5739.02 of
the Revised Code,
the exemption certificate | 4540 |
shall be
signedprovided by
both the contractor and
contractee, | 4541 |
and the. Such contractee shall be
deemed to be the consumer of all | 4542 |
|
items
purchased
under the claim
of exemption if it is subsequently | 4543 |
|
determined that
the exemption
is not properly claimed. The | 4544 |
|
certificate shall be
in such form as the tax commissioner by rule | 4545 |
prescribes.
IfThe seller shall maintain records, including | 4546 |
|
exemption certificates, of all sales on which a consumer has | 4547 |
|
claimed an exemption, and provide them to the tax commissioner on | 4548 |
|
request. | 4549 |
| (F) A seller who files a petition for reassessment | 4558 |
|
contesting the
assessment of tax on transactions for which the | 4559 |
|
seller obtained no valid
exemption certificates, and for which the | 4560 |
|
seller failed
to establish that
the transactions were not subject | 4561 |
|
to the tax
during the
one-hundred-twenty-day period allowed under | 4562 |
|
division
(E) of this
section, may present to the tax commissioner | 4563 |
|
additional
evidence
to prove that the transactions were exempt. | 4564 |
|
The seller
shall file
such evidence within ninety days of the | 4565 |
|
receipt by the
seller of
the notice of assessment, except that, | 4566 |
|
upon application
and for
reasonable cause, the tax commissioner | 4567 |
|
may extend the
period for
submitting such evidence thirty days. | 4568 |
| Sec. 5741.05. (A) A seller that collects the tax levied by | 4575 |
|
sections 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised | 4576 |
|
Code on transactions, other than sales of titled motor vehicles, | 4577 |
|
titled watercraft, or titled outboard motors, shall determine | 4578 |
|
under
section 5739.033 or 5739.034 of the Revised Code
the | 4579 |
|
jurisdiction for which to
collect the tax. A vendor or seller of | 4580 |
|
motor vehicles, watercraft, or
outboard motors required to be | 4581 |
|
titled in this state shall collect the tax levied by section | 4582 |
|
5739.02 or
5741.02 of the Revised Code and the additional taxes | 4583 |
|
levied by
division (A)(1) of section 5741.021, division (A)(1) of | 4584 |
|
section
5741.022, and division (A)(1) of section 5741.023 of the | 4585 |
|
Revised
Code for the consumer's county of residence as provided in | 4586 |
|
section 1548.06 and division (B) of section 4505.06 of the Revised | 4587 |
|
Code.
| 4588 |
| Sec. 5741.08. If modification of a county's jurisdictional | 4596 |
|
boundaries or a transit authority's territory results in a change | 4597 |
|
in the tax rate levied under section 5741.021, 5741.022, or | 4598 |
|
5741.023 of the Revised Code, the tax commissioner, within thirty | 4599 |
|
days of such change, shall notify any seller that is registered | 4600 |
|
with the central electronic registration system provided for in | 4601 |
|
section 5740.05 of the Revised Code or the seller's certified | 4602 |
|
service provider, if the seller has selected one, of such change. | 4603 |
|
The rate change shall not apply until the first day of a
calendar | 4604 |
|
quarter following the expiration of sixty days from the
date of | 4605 |
|
notice by the tax commissioner. | 4606 |
| Sec. 5741.12. (A) Each seller required by section 5741.17 | 4607 |
|
of the Revised Code to register with the tax commissioner, and
any | 4608 |
|
seller authorized by the commissioner to collect the tax
imposed | 4609 |
|
by or pursuant to section 5741.02, 5741.021, 5741.022, or
5741.023 | 4610 |
|
of the Revised Code is subject to the same requirements
and | 4611 |
|
entitled to the same deductions and discount for prompt
payments | 4612 |
|
as are vendors under section 5739.12 of the Revised
Code, and the | 4613 |
|
same monetary allowances as are vendors under section 5739.06 of | 4614 |
|
the Revised Code. The
powers and duties of the commissioner and | 4615 |
|
the
treasurer of state
with respect to returns and tax remittances | 4616 |
|
under this section
shall be identical with those prescribed in | 4617 |
|
section 5739.12 of the
Revised Code. | 4618 |
| (B) Every person storing, using, or consuming tangible | 4619 |
|
personal property or receiving the benefit of a service, the | 4620 |
|
storage, use, consumption, or receipt of which is subject to the | 4621 |
|
tax imposed by or pursuant to section 5741.02, 5741.021,
5741.022, | 4622 |
|
or 5741.023 of the Revised Code, when such tax was not
paid to a | 4623 |
|
seller, shall, on or before the twenty-third day of
each month, | 4624 |
|
file with the
tax commissioner a return for the
preceding month | 4625 |
|
in such form as is prescribed by the
commissioner,
showing such | 4626 |
|
information as the commissioner deems
necessary, and
shall pay the | 4627 |
|
tax shown on the return to be due.
Remittance shall
be made | 4628 |
|
payable to the treasurer of state.
The commissioner may
require | 4629 |
|
consumers to file returns and pay
the tax at other than
monthly | 4630 |
|
intervals, if
the commissioner
determines that such
filing is | 4631 |
|
necessary for the efficient administration of
the tax.
If the | 4632 |
|
commissioner determines that a consumer's tax
liability is
not | 4633 |
|
such as to merit monthly filing, the
commissioner may
authorize | 4634 |
|
the consumer to file returns and pay
tax at less
frequent | 4635 |
|
intervals. | 4636 |
| Section 2. That existing sections 307.671, 307.672, 307.674, | 4654 |
|
307.695, 311.37, 311.99, 351.01, 351.021, 351.03, 351.141, 505.56, | 4655 |
|
3715.52, 4501.32, 5739.01, 5739.02,
5739.021, 5739.023, 5739.024, | 4656 |
|
5739.026, 5739.03,
5739.031, 5739.033, 5739.12,
5739.31, 5739.99, | 4657 |
|
5741.01, 5741.02, and 5741.12 of the
Revised Code are hereby | 4658 |
|
repealed. | 4659 |
| Section 3. Sections
5739.021, 5739.023, 5739.026, 5739.03, | 4660 |
|
5739.031,
5739.033, 5739.12, 5741.02, and 5741.12, and
division | 4661 |
|
(I)(7) of section 5741.01 of the Revised Code, as
amended
by this | 4662 |
|
act, and sections 306.73, 5703.65, 5739.04, 5739.06,
5741.05, and | 4663 |
|
5741.08 of the Revised Code, as enacted by this act,
shall take | 4664 |
|
effect July 1, 2003. | 4665 |
| Notwithstanding section 5733.12 of the Revised Code, during | 4728 |
|
the period from
July 1, 2001, to June 30, 2002, the amount of | 4729 |
|
$594,726, and during the
period from July 1, 2002, to June 30, | 4730 |
|
2003, the amount of $625,232, received
by the Treasurer of State | 4731 |
|
under Chapter 5733. of the Revised Code, shall be
credited to the | 4732 |
|
Litter Control Tax Administration Fund (Fund 437). | 4733 |
| The foregoing appropriation item 110-901, Property Tax | 4741 |
|
Allocation -
Taxation, is appropriated to
pay for the state's | 4742 |
|
costs
incurred due to the Homestead Exemption, the Manufactured | 4743 |
|
Home Property Tax Rollback, and the Property Tax Rollback. The | 4744 |
|
Tax Commissioner shall
distribute these funds directly to the | 4745 |
|
appropriate
local taxing
districts of the state, except for school | 4746 |
|
districts,
notwithstanding the provisions in sections 321.24 and | 4747 |
|
323.156 of
the Revised
Code, which provide for payment of the | 4748 |
|
Homestead
Exemption, the Manufactured Home Property Tax Rollback, | 4749 |
|
and Property Tax
Rollback by the Tax Commissioner to the | 4750 |
|
appropriate county treasurer and the
subsequent redistribution of | 4751 |
|
these funds to the appropriate local taxing
districts by the | 4752 |
|
county auditor. | 4753 |
| The foregoing appropriation item 110-906, Tangible Tax | 4754 |
|
Exemption -
Taxation, is appropriated to
pay for the state's costs | 4755 |
|
incurred
due to the tangible personal
property tax exemption | 4756 |
|
required by division
(C)(3) of section
5709.01 of the Revised | 4757 |
|
Code. The Tax Commissioner shall
distribute to each county | 4758 |
|
treasurer the total amount certified by
the county
treasurer | 4759 |
|
pursuant to section 319.311 of the Revised
Code for all local | 4760 |
|
taxing
districts located in the county except
for school | 4761 |
|
districts, notwithstanding
the provision in section
319.311 of the | 4762 |
|
Revised Code which provides for
payment of the
$10,000 tangible | 4763 |
|
personal property tax exemption by the Tax
Commissioner to the | 4764 |
|
appropriate county treasurer for all local
taxing
districts | 4765 |
|
located in the county including school districts.
Pursuant to | 4766 |
|
division (G) of section 321.24 of the Revised Code,
the county | 4767 |
|
auditor shall
distribute the amount paid by the Tax
Commissioner | 4768 |
|
among the appropriate local
taxing districts except
for school | 4769 |
|
districts. | 4770 |
| Any sums, in addition to the amounts specifically | 4777 |
|
appropriated in
appropriation items 110-901, Property Tax | 4778 |
|
Allocation - Taxation, for the
Homestead Exemption, the | 4779 |
|
Manufactured Home Property Tax Rollback, and the
Property Tax | 4780 |
|
Rollback payments, and 110-906,
Tangible Tax
Exemption
- Taxation, | 4781 |
|
for the
$10,000 tangible personal property tax
exemption payments, | 4782 |
|
which
are determined to be necessary for these
purposes,
are | 4783 |
|
appropriated. | 4784 |
| Section 10. Except as otherwise specifically provided in this | 4796 |
|
act, the codified and uncodified sections of law amended, enacted, | 4797 |
|
or repealed in this act are subject to the referendum. Therefore, | 4798 |
|
under Ohio Constitution, Article II, Section 1c and section 1.471 | 4799 |
|
of the Revised Code, such sections of law take effect on the | 4800 |
|
ninety-first day after this act is filed with the Secretary of | 4801 |
|
State. But if a referendum petition is filed against any of these | 4802 |
|
sections, the section, unless rejected at the referendum, takes | 4803 |
|
effect at the earliest time permitted by law. | 4804 |
| Section 11. Section 5739.02 of the Revised Code is presented | 4805 |
|
in
this act as a composite of the section as amended by both Am. | 4806 |
|
Sub. H.B. 94 and Sub. H.B. 117 of
the 124th General Assembly. | 4807 |
|
Section 5739.031 of the Revised Code is
presented in
this act as a | 4808 |
|
composite of the section as amended by
both Am. Sub. H.B. 740 and | 4809 |
|
Sub. H.B. 791 of
the 119th General
Assembly. The
General | 4810 |
|
Assembly, applying the
principle stated in division (B) of
section | 4811 |
|
1.52 of the Revised
Code that amendments are to be
harmonized if | 4812 |
|
reasonably capable of
simultaneous operation, finds
that the | 4813 |
|
composite is the resulting
version of the section in
effect prior | 4814 |
|
to the effective date of
the section as presented in
this act. | 4815 |