Section 1. That sections 307.671, 307.672, 307.674, 307.695, | 17 |
311.37, 311.99, 351.01, 351.021, 351.03, 351.141, 505.56,
3715.52, | 18 |
4501.32, 5739.01, 5739.02, 5739.024, 5739.03, 5739.033, 5739.31,
| 19 |
5739.99, and 5741.02 be amended,
section 5739.024 (5739.09) be | 20 |
amended for the
purpose of adopting
a new section number as | 21 |
indicated in
parentheses, and sections 5739.034, 5739.08,
5740.01, | 22 |
5740.02,
5740.03, 5740.04,
5740.05, 5740.06, 5740.07,
5740.08, | 23 |
and
5747.083 of the
Revised Code be
enacted to
read as follows: | 24 |
(3) "Debt service charges" means, for any period or
payable | 38 |
at any time, the principal of and interest and any
premium due on | 39 |
bonds for that period or payable at that time
whether due at | 40 |
maturity or upon mandatory redemption, together
with any required | 41 |
deposits to reserves for the payment of
principal of and interest | 42 |
on such bonds, and includes any
payments required by the port | 43 |
authority to satisfy any of its
obligations arising from any | 44 |
guaranty agreements, reimbursement
agreements, or other credit | 45 |
enhancement agreements described in
division (C) of this section. | 46 |
(6) "Port authority educational and cultural facility"
means | 53 |
a facility located within an urban renewal area that may
consist | 54 |
of a museum, archives, library, hall of fame, center for | 55 |
contemporary music, or other facilities necessary to provide | 56 |
programs of an educational and cultural nature, together with all | 57 |
parking facilities, walkways, and other auxiliary facilities,
real | 58 |
and personal property, property rights, easements, and
interests | 59 |
that may be appropriate for, or used in connection
with, the | 60 |
operation of the facility. | 61 |
(c) Following the issuance, sale, and delivery of the port | 83 |
authority revenue bonds provided for in division (B)(2)(a) of
this | 84 |
section, and prior to the date certain stated in the
cooperative | 85 |
agreement which shall be the date estimated for the
completion of | 86 |
construction of the port authority educational and
cultural | 87 |
facility, pledge and contribute to the port authority
revenue from | 88 |
the tax levied pursuant to division (B)(1)(a) of
this section, | 89 |
together with any investment earnings on that
revenue, to pay a | 90 |
portion of the costs of acquiring,
constructing, and equipping the | 91 |
port authority educational and
cultural facility; | 92 |
(C) The pledges and contributions described in divisions | 145 |
(B)(1)(c) and (d) of this section and provided for in the | 146 |
cooperative agreement shall be for the period stated in the | 147 |
cooperative agreement, but shall not be in excess of the period | 148 |
necessary to provide for the final retirement of the port | 149 |
authority revenue bonds provided for in division (B)(2)(a) of
this | 150 |
section and any bonds issued by the port authority to refund
such | 151 |
bonds, and for the satisfaction by the port authority of any
of | 152 |
its obligations arising from any guaranty agreements, | 153 |
reimbursement agreements, or other credit enhancement agreements | 154 |
relating to such bonds or to the revenues pledged to such bonds. | 155 |
The cooperative agreement shall provide for the termination of
the | 156 |
cooperative agreement including the pledges and contributions | 157 |
described in divisions (B)(1)(c) and (d) of this section if the | 158 |
port authority revenue bonds provided for in division (B)(2)(a)
of | 159 |
this section have not been issued, sold, and delivered within
two | 160 |
years of the effective date of the cooperative agreement. | 161 |
The cooperative agreement shall provide that any revenue | 162 |
bonds of the port authority shall be secured by a trust agreement | 163 |
between the port authority and a corporate trustee that is a
trust | 164 |
company or bank having the powers of a trust company within
or | 165 |
outside the state. The county may be a party to such trust | 166 |
agreement for the purpose of securing the pledge by the county of | 167 |
its contribution to the corporation pursuant to division
(B)(1)(d) | 168 |
of this section. A tax levied pursuant to division
(B)(1)(a) of | 169 |
this section is not subject to diminution by
initiative or | 170 |
referendum or diminution by statute, unless
provision is made | 171 |
therein for an adequate substitute therefor
reasonably | 172 |
satisfactory to the trustee under the trust agreement
that secures | 173 |
the revenue bonds of the port authority. | 174 |
(E) If the terms of the cooperative agreement so provide, | 178 |
any contract for the acquisition, construction, or equipping of a | 179 |
port authority educational and cultural facility shall be made in | 180 |
such manner as is determined by the board of directors of the
port | 181 |
authority, and unless the cooperative agreement provides | 182 |
otherwise, such a contract is not subject to division (A) of | 183 |
section 4582.12 of the Revised Code. The port authority may take | 184 |
the assignment of and assume any contracts for the acquisition, | 185 |
construction, and equipping of a port authority educational and | 186 |
cultural facility that previously have been authorized by either | 187 |
or both the host municipal corporation or the corporation. Such | 188 |
contracts likewise are not subject to division (A) of section | 189 |
4582.12 of the Revised Code. | 190 |
Any contract for the acquisition, construction, or
equipping | 191 |
of a port authority educational and cultural facility
entered | 192 |
into, assigned, or assumed pursuant to this division
shall provide | 193 |
that all laborers and mechanics employed for the
acquisition, | 194 |
construction, or equipping of the port authority
educational and | 195 |
cultural facility shall be paid at the prevailing
rates of wages | 196 |
of laborers and mechanics for the class of work
called for by the | 197 |
port authority educational and cultural
facility, which wages | 198 |
shall be determined in accordance with the
requirements of Chapter | 199 |
4115. of the Revised Code for the
determination of prevailing wage | 200 |
rates. | 201 |
(5)
"Municipal educational and cultural facility" means a | 222 |
facility that may consist of a museum, archives, library, hall of | 223 |
fame, center for contemporary music, or other facilities
necessary | 224 |
to provide programs of an educational, recreational,
and cultural | 225 |
nature, together with all parking facilities,
walkways, and other | 226 |
auxiliary facilities, real and personal
property, property rights, | 227 |
easements, and interests that may be
appropriate for, or used in | 228 |
connection with, the operation of the
facility. | 229 |
(D) The legislative authorities of a county and a host | 286 |
municipal
corporation that have entered into a cooperative | 287 |
agreement with a corporation
pursuant to division (B) of this | 288 |
section may amend that cooperative
agreement, with the | 289 |
participation of the corporation and a port authority as
defined | 290 |
in section
307.674 of the Revised Code, to provide also for a port | 291 |
authority educational and cultural
performing arts facility in | 292 |
accordance with section 307.674 of the Revised Code. Such an | 293 |
amendment shall become effective only to the extent that the tax | 294 |
levied under
division (E) of section
5739.0245739.09 of the | 295 |
Revised Code
is not needed for the duration
of the original tax to | 296 |
pay costs of
the municipal educational and cultural
facility, | 297 |
including debt
service charges on related bonds, as determined by | 298 |
the parties to
the amendment. The tax may be pledged and paid by | 299 |
the parties
to
the amendment for the balance of the duration of | 300 |
the tax to a port
authority educational and cultural performing | 301 |
arts facility. | 302 |
(3)
"Cost," as applied to a port authority educational and | 317 |
cultural
performing arts facility, means the cost of acquiring, | 318 |
constructing,
renovating, rehabilitating, equipping, or improving | 319 |
the facility, or any
combination of those purposes, collectively | 320 |
referred to in this section as
"construction," and the cost of | 321 |
acquisition of all land, rights of way,
property rights, | 322 |
easements, franchise rights, and interests required for those | 323 |
purposes, the cost of demolishing or removing any buildings or | 324 |
structures on
land so acquired, including the cost of acquiring | 325 |
any land to which those
buildings or structures may be moved, the | 326 |
cost of public utility and common
carrier relocation or | 327 |
duplication, the cost of all machinery, furnishings, and | 328 |
equipment, financing charges, interest prior to and during | 329 |
construction and
for not more than three years after completion of | 330 |
construction, costs arising
under guaranty agreements, | 331 |
reimbursement agreements, or other credit
enhancement
agreements | 332 |
relating
to bonds, engineering, expenses of research and | 333 |
development with respect to
such facility, legal expenses, plans, | 334 |
specifications, surveys, studies,
estimates of costs and revenues, | 335 |
other expenses necessary or incident to
determining the | 336 |
feasibility or practicability of acquiring or constructing the | 337 |
facility, administrative expense, and other expenses as may be | 338 |
necessary or
incident to that acquisition or construction and the | 339 |
financing of such
acquisition or construction, including, with | 340 |
respect to the revenue bonds of a
port authority, amounts to be | 341 |
paid into any special funds from the proceeds of
those bonds, and | 342 |
repayments to the port authority, host county, host municipal | 343 |
corporation, or corporation of any amounts advanced for the | 344 |
foregoing
purposes. | 345 |
(4)
"Debt service charges" means, for any period or payable | 346 |
at any time,
the principal of and interest and any premium due on | 347 |
bonds for that period or
payable at that time whether due at | 348 |
maturity or upon mandatory redemption,
together with any required | 349 |
deposits to reserves for the payment of principal
of and interest | 350 |
on those bonds, and includes any payments required by the port | 351 |
authority to satisfy any of its obligations under or arising from | 352 |
any guaranty
agreements, reimbursement agreements, or other credit | 353 |
enhancement agreements
described in division (C) of this section. | 354 |
(8)
"Port authority educational and cultural performing arts | 364 |
facility"
means a facility that consists of a center for music or | 365 |
other performing arts,
a theater or other facilities to provide | 366 |
programs of an educational,
recreational, or cultural nature, or | 367 |
any combination of those purposes as
determined by the parties to | 368 |
the cooperative agreement for which provision is
made in division | 369 |
(B) of this section to fulfill the public
educational, | 370 |
recreational, and cultural purposes set forth therein, together | 371 |
with all parking facilities, walkways, and other auxiliary | 372 |
facilities, real
and personal property, property rights, | 373 |
easements, and interests that may be
appropriate for, or used in | 374 |
connection with, the operation of the facility. | 375 |
(C) The pledge and payments referred to in divisions | 452 |
(B)(1)(b) and (c) of this section and
provided for in the | 453 |
cooperative agreement shall be for the period stated in
the | 454 |
cooperative agreement but shall not extend longer than the period | 455 |
necessary to provide for the final retirement of the port | 456 |
authority revenue
bonds referred to in division (B)(2)(a) of this | 457 |
section, and for the satisfaction by the port authority of any of | 458 |
its
obligations under or arising from any guaranty agreements, | 459 |
reimbursement
agreements, or other credit enhancement agreements | 460 |
relating to those bonds or
to the revenues pledged to them. The | 461 |
cooperative agreement shall provide for
the termination of the | 462 |
cooperative agreement, including the pledge and payment
referred | 463 |
to in division (B)(1)(c) of this section, if
the port authority | 464 |
revenue bonds referred to in division
(B)(2)(a) of this section | 465 |
have not been issued, sold, and
delivered within five years of the | 466 |
effective date of the cooperative
agreement. | 467 |
The cooperative agreement shall provide that any port | 468 |
authority revenue
bonds shall be secured by a trust agreement | 469 |
between the port authority and a
corporate trustee that is a trust | 470 |
company or bank having the powers of a trust
company within or | 471 |
outside the state but authorized to exercise trust powers
within | 472 |
the state. The host county may be a party to that trust agreement | 473 |
for
the purpose of better securing the pledge by the host county | 474 |
of its payment to
the corporation pursuant to division (B)(1)(c) | 475 |
of
this section. A tax levied pursuant to section
5739.024 | 476 |
5739.09 of the
Revised Code for the purposes
specified in division | 477 |
(B)(1)(b) or
(c)
of this section is not subject to diminution by | 478 |
initiative or
referendum or
diminution by statute, unless | 479 |
provision is made for
an adequate substitute
reasonably | 480 |
satisfactory to the trustee
under the trust agreement that secures | 481 |
the port authority revenue
bonds. | 482 |
(E) If the terms of the cooperative agreement so provide, | 489 |
any
contract for the acquisition, construction, renovation, | 490 |
rehabilitation,
equipping, or improving of a port authority | 491 |
educational and cultural
performing arts facility shall be made in | 492 |
such manner as is determined by the
board of directors of the port | 493 |
authority, and unless the cooperative agreement
provides | 494 |
otherwise, such a contract is not subject to division (R)(2)
of | 495 |
section 4582.31 of the Revised Code. The port authority may take | 496 |
the assignment of and
assume any contracts for the acquisition, | 497 |
construction, renovation,
rehabilitation, equipping, or improving | 498 |
of a port authority educational and
cultural performing arts | 499 |
facility that had previously been authorized by any
of the host | 500 |
county, the host municipality, or the corporation. Such contracts | 501 |
are not subject to division (R)(2) of section 4582.31 of the | 502 |
Revised Code. | 503 |
Any contract for the acquisition, construction, renovation, | 504 |
rehabilitation,
equipping, or improving of a port authority | 505 |
educational and cultural
performing arts facility entered into, | 506 |
assigned, or assumed pursuant to this
division shall provide that | 507 |
all laborers and mechanics employed for the
acquisition, | 508 |
construction, renovation, rehabilitation, equipping, or improving | 509 |
of that facility shall be paid at the prevailing rates of wages of | 510 |
laborers
and mechanics for the class of work called for by the | 511 |
port authority
educational and cultural performing arts facility, | 512 |
which wages shall be
determined in accordance with the | 513 |
requirements of Chapter 4115. of the Revised Code
for the | 514 |
determination of prevailing wage rates. | 515 |
Notwithstanding any provisions to the contrary in section | 516 |
3383.07 of the Revised Code,
construction services and general | 517 |
building services for a port authority
educational and cultural | 518 |
performing arts facility funded completely or in part
with money | 519 |
appropriated by the state to the Ohio arts and sports
facilities | 520 |
commission may be provided by a port authority or a corporation | 521 |
that occupies, will occupy, or is responsible for that facility, | 522 |
as determined
by the commission. The construction services and | 523 |
general building services to
be provided by the port authority or | 524 |
the corporation shall be specified in an
agreement between the | 525 |
commission and the port authority or corporation. That
agreement, | 526 |
or any actions taken under it, are not subject to Chapters
123. or | 527 |
153. of the Revised Code, but
are subject to Chapter 4115. of the | 528 |
Revised Code. | 529 |
(C) The purpose of the pledges and contributions described | 549 |
in divisions (B)(1) and (2) of this section is payment of | 550 |
principal, interest, and premium, if any, on bonds and notes | 551 |
issued by or for the benefit of the bureau to finance the | 552 |
construction and equipping of a convention center. The pledges | 553 |
and contributions provided for in the agreement shall be for the | 554 |
period stated in the agreement, but not to exceed thirty years. | 555 |
Revenues determined from time to time by the board to be needed
to | 556 |
cover the real and actual costs of administering the tax
imposed | 557 |
by division (C) of section
5739.0245739.09 of the Revised Code | 558 |
may not be pledged or contributed. The agreement shall provide | 559 |
that any such bonds and notes shall be secured by a trust | 560 |
agreement between the bureau or other issuer acting for the | 561 |
benefit of the bureau and a corporate trustee that is a trust | 562 |
company or bank having the powers of a trust company within or | 563 |
without the state, and the trust agreement shall pledge or assign | 564 |
to the retirement of the bonds or notes, all moneys paid by the | 565 |
county under this section. A tax the revenues from which are | 566 |
pledged under an agreement entered into by a board of county | 567 |
commissioners under this section shall not be subject to | 568 |
diminution by initiative or referendum, or diminution by statute, | 569 |
unless provision is made therein for an adequate substitute | 570 |
therefor reasonably satisfactory to the trustee under the trust | 571 |
agreement that secures the bonds and notes. | 572 |
(B) The sheriff shall maintain a record of the information | 602 |
required under division (A) of this section for a period of two | 603 |
years, which shall be open to the inspection of any person. The | 604 |
sheriff shall be allowed a fee of up to one hundred dollars for | 605 |
collection of the bond required by this section. The bond shall | 606 |
be fifty per cent of the wholesale value of the goods and
services | 607 |
provided, but in no case shall the bond exceed ten
thousand | 608 |
dollars. The bond shall be in a form approved by the
attorney | 609 |
general. The bond shall remain in effect for two years
after the | 610 |
transient vendor last does business in that county. | 611 |
(D) The bond filed by any transient vendor pursuant to
this | 617 |
section shall be given to the attorney general by the county | 618 |
sheriff within ten working days after a transient vendor ceases
to | 619 |
do business in that county, and shall be in favor of the state
for | 620 |
the benefit of any person who suffers loss or damage as a
result | 621 |
of the purchase of goods from the transient vendor or as
the | 622 |
result of the negligent or intentionally tortious acts of the | 623 |
transient vendor in the conduct of business in the county. The | 624 |
bond may be used to compensate any state or local agency for | 625 |
damages caused by the transient vendor, for costs incurred by the | 626 |
agency for the illegal acts of the transient vendor, or for | 627 |
failure to pay any amount owed by the transient vendor to the | 628 |
state or local agency. The bond also may be used to compensate | 629 |
the state for any sales tax not paid by the transient vendor. | 630 |
Except for the amount of unpaid sales taxes to be deducted from | 631 |
the bond, if any, the attorney general shall pay any portion of | 632 |
the bond to any person or agency in accordance with the order of
a | 633 |
court without making an independent finding as to the amount of | 634 |
the bond that is payable to that person or agency. | 635 |
Nothing in this section shall prohibit the legislative | 657 |
authority of a municipal corporation from adopting an ordinance | 658 |
regulating transient vendors, as defined in section 5739.17 of
the | 659 |
Revised Code, except that a municipal corporation may not
require | 660 |
a transient vendor who obtains a bond in compliance with
this | 661 |
section to obtain or pay for any additional bond or require
that | 662 |
persons exempt pursuant to division (E) of this section
obtain a | 663 |
bond. A municipal corporation may require that a
transient vendor | 664 |
exhibit
histhe transient vendor's license and
any
proof of bond | 665 |
required to such officer or employee of the
municipal corporation | 666 |
as the municipal corporation designates by
ordinance. | 667 |
(B) Whoever violates division (A) or (C) of section 311.37 | 672 |
of the Revised Code is guilty of failure to file a transient | 673 |
vendor's information or bond, a minor misdemeanor. If the | 674 |
offender previously has been convicted of a violation of division | 675 |
(A) of section 311.37 of the Revised Code, failure to file a | 676 |
transient vendor's information or bond is a misdemeanor of the | 677 |
second degree. If the offender previously has been convicted of | 678 |
two or more violations of division (A) of section 311.37 of the | 679 |
Revised Code, failure to file a transient vendor's information or | 680 |
bond is a misdemeanor of the first
degree. A sheriff or police | 681 |
officer in a municipal corporation may enforce this division.
The | 682 |
prosecuting attorney of a county shall inform the tax
commissioner | 683 |
of any instance when a complaint is brought against
a transient
or | 684 |
limited vendor pursuant to this division. | 685 |
(B) "Governmental agency" means a department, division, or | 690 |
other unit of the state government or of a municipal corporation, | 691 |
county, township, or other political subdivision of the state;
any | 692 |
state university or college, as defined in section 3345.12 of
the | 693 |
Revised Code, community college, state community college, | 694 |
university branch, or technical college; any other public | 695 |
corporation or agency having the power to acquire, construct, or | 696 |
operate facilities; the United States or any agency thereof; and | 697 |
any agency, commission, or authority established pursuant to an | 698 |
interstate compact or agreement. | 699 |
(D) "Facility" or "facilities" means any convention, | 702 |
entertainment, or sports facility, or combination of them,
located | 703 |
within the territory of the convention facilities
authority, | 704 |
together with all parking facilities, walkways, and
other | 705 |
auxiliary facilities, real and personal property, property
rights, | 706 |
easements and interests that may be appropriate for, or
used in | 707 |
connection with, the operation of the facility. | 708 |
(E) "Cost" means the cost of acquisition of all land, | 709 |
rights-of-way, property rights, easements, franchise rights, and | 710 |
interests required for such acquisition; the cost of demolishing | 711 |
or removing any buildings or structures on land so acquired, | 712 |
including the cost of acquiring any lands to which such buildings | 713 |
or structures may be moved; the cost of acquiring or constructing | 714 |
and equipping a principal office of the convention facilities | 715 |
authority; the cost of diverting highways, interchange of | 716 |
highways, access roads to private property, including the cost of | 717 |
land or easements for such access roads; the cost of public | 718 |
utility and common carrier relocation or duplication; the cost of | 719 |
all machinery, furnishings, and equipment; financing charges; | 720 |
interest prior to and during construction and for no more than | 721 |
eighteen months after completion of construction; expenses of | 722 |
research and development with respect to facilities; legal | 723 |
expenses; expenses of obtaining plans, specifications,
engineering | 724 |
surveys, studies, and estimates of cost and revenues;
working | 725 |
capital; expenses necessary or incident to determining
the | 726 |
feasibility or practicability of acquiring or constructing
such | 727 |
facility; administrative expense; and such other expenses as
may | 728 |
be necessary or incident to the acquisition or construction
of the | 729 |
facility, the financing of such acquisition or
construction, | 730 |
including the amount authorized in the resolution
of the | 731 |
convention facilities authority providing for the issuance
of | 732 |
convention facilities authority revenue bonds to be paid into
any | 733 |
special funds from the proceeds of such bonds, the cost of
issuing | 734 |
the bonds, and the financing of the placing of such
facility in | 735 |
operation. Any obligation, cost, or expense incurred
by any | 736 |
governmental agency or person for surveys, borings,
preparation of | 737 |
plans and specifications, and other engineering
services, or any | 738 |
other cost described above, in connection with
the acquisition or | 739 |
construction of a facility may be regarded as
part of the cost of | 740 |
such facility and may be reimbursed out of
the proceeds of | 741 |
convention facilities authority revenue bonds as
authorized by | 742 |
this chapter. | 743 |
(G) "Revenues" means all rentals and other charges
received | 747 |
by the convention facilities authority for the use or
services of | 748 |
any facility, the sale of any merchandise, or the
operation of any | 749 |
concessions; any gift or grant received with
respect to any | 750 |
facility, any moneys received with respect to the
lease, sublease, | 751 |
sale, including installment sale or conditional
sale, or other | 752 |
disposition of a facility or part thereof; moneys
received in | 753 |
repayment of and for interest on any loans made by
the authority | 754 |
to a person or governmental agency, whether from
the United States | 755 |
or any department, administration, or agency
thereof, or | 756 |
otherwise; proceeds of convention facilities
authority revenue | 757 |
bonds to the extent the use thereof for payment
of principal or of | 758 |
premium, if any, or interest on the bonds is
authorized by the | 759 |
authority; proceeds from any insurance,
appropriation, or guaranty | 760 |
pertaining to a facility or property
mortgaged to secure bonds or | 761 |
pertaining to the financing of the
facility; income and profit | 762 |
from the investment of the proceeds
of convention facilities | 763 |
authority revenue bonds or of any
revenues; contributions of the | 764 |
proceeds of a tax levied pursuant to
division (A)(3) of section | 765 |
5739.0245739.09 of the Revised
Code; and moneys transmitted to | 766 |
the authority pursuant to
division (B) of section 5739.211 and | 767 |
division (B) of section
5741.031 of the Revised Code. | 768 |
Sec. 351.021. (A) The resolution of the county | 805 |
commissioners creating a convention facilities authority, or any | 806 |
amendment or supplement to that resolution, may authorize the | 807 |
authority to levy one or both of the excise taxes authorized by | 808 |
division (B) of this section to pay the cost of one or more | 809 |
facilities; to pay principal, interest, and premium on convention | 810 |
facilities authority tax anticipation bonds issued to pay those | 811 |
costs; to pay the operating costs of the authority; to pay | 812 |
operating and maintenance costs of those facilities; and to pay | 813 |
the costs of administering the excise tax. | 814 |
(2) Within that portion of any municipal corporation that
is | 827 |
located within the territory of the authority or within the | 828 |
boundaries of any township that is located within the territory
of | 829 |
the authority, which municipal corporation or township is
levying | 830 |
any portion of the excise tax authorized by division
(C)(1)(A) of | 831 |
section
5739.025739.08 of the Revised Code, and with the | 832 |
approval, by ordinance or resolution, of the legislative
authority | 833 |
of that municipal corporation or township, an
additional excise | 834 |
tax not to exceed nine-tenths of one per cent
on each transaction. | 835 |
The excise tax authorized by division
(B)(2) of this section may | 836 |
be levied only if, on the effective
date of the levy specified in | 837 |
the resolution making the levy, the
amount being levied pursuant | 838 |
to division
(C)(1)(A) of section
5739.025739.08 of the Revised | 839 |
Code by each municipal corporation or
township in which the tax | 840 |
authorized by division (B)(2) of this
section will be levied, when | 841 |
added to the amount levied under
division (B)(2) of this section, | 842 |
does not exceed three per cent
on each transaction. The excise | 843 |
tax authorized by division
(B)(2) of this section shall be in | 844 |
addition to any excise tax
that is levied pursuant to
division (C) | 845 |
of section 5739.02 of the
Revised Code, section
5739.0245739.08 | 846 |
or 5739.09 of the Revised Code, or division
(B)(1) of this | 847 |
section. | 848 |
Sec. 351.141. A convention facilities authority that
levies | 877 |
one or both of the excise taxes authorized by division (B)
of | 878 |
section 351.021 of the Revised Code or that receives contributions | 879 |
pursuant to division (A)(3) of section
5739.0245739.09 of the | 880 |
Revised Code, by resolution may
anticipate the proceeds of the | 881 |
levy and issue convention
facilities authority tax anticipation | 882 |
bonds, and notes
anticipating the proceeds or the bonds, in the | 883 |
principal amount
that, in the opinion of the authority, are | 884 |
necessary for the
purpose of paying the cost of one or more | 885 |
facilities or parts of
one or more facilities, and as able, with | 886 |
the interest on them,
be paid over the term of the issue, or in | 887 |
the case of notes
anticipating bonds over the term of the bonds, | 888 |
by the estimated
amount of the excise taxes or contributions | 889 |
anticipated thereby. The
excise taxes
or contributions are | 890 |
determined by the general assembly to satisfy any
applicable | 891 |
requirement of Section 11 of Article XII, Ohio Constitution. An | 892 |
authority, at any time, may issue renewal tax anticipation notes, | 893 |
issue tax anticipation bonds to pay such notes, and, whenever it | 894 |
considers refunding expedient, refund any tax anticipation bonds | 895 |
by the issuance of tax anticipation refunding bonds whether the | 896 |
bonds to be refunded have or have not matured, and issue tax | 897 |
anticipation bonds partly to refund bonds then outstanding and | 898 |
partly for any other authorized purpose. The refunding bonds | 899 |
shall be sold and the proceeds needed for such purpose applied in | 900 |
the manner provided in the bond proceedings to the purchase, | 901 |
redemption, or payment of the bonds to be refunded. | 902 |
Every issue of outstanding tax anticipation bonds shall be | 903 |
payable out of the proceeds of the excise taxes or contributions | 904 |
anticipated and
other revenues of the authority that are pledged | 905 |
for such
payment. The pledge shall be valid and binding from the | 906 |
time the
pledge is made, and the anticipated excise taxes, | 907 |
contributions, and revenues so
pledged and thereafter received by | 908 |
the authority immediately
shall be subject to the lien of that | 909 |
pledge without any physical
delivery of those excise taxes, | 910 |
contributions, and
revenues or further act. The
lien of any | 911 |
pledge is valid and binding as against all parties
having claims | 912 |
of any kind in tort, contract, or otherwise against
the authority, | 913 |
whether or not such parties have notice of the
lien. Neither the | 914 |
resolution nor any trust agreement by which a
pledge is created | 915 |
need be filed or recorded except in the
authority's records. | 916 |
The tax anticipation bonds shall bear such date or dates,
and | 922 |
shall mature at such time or times, in the case of any such
notes | 923 |
or any renewals of such notes not exceeding twenty years
from the | 924 |
date of issue of such original notes and in the case of
any such | 925 |
bonds or any refunding bonds not exceeding forty years
from the | 926 |
date of the original issue of notes or bonds for the
purpose, and | 927 |
shall be executed in the manner that the resolution
authorizing | 928 |
the bonds may provide. The tax anticipation bonds
shall bear | 929 |
interest at such rates, or at variable rate or rates
changing from | 930 |
time to time, in accordance with provisions
provided in the | 931 |
authorizing resolution, be in such denominations
and form, either | 932 |
coupon or registered, carry such registration
privileges, be | 933 |
payable in such medium of payment and at such
place or places, and | 934 |
be subject to such terms of redemption, as
the authority may | 935 |
authorize or provide. The tax anticipation
bonds may be sold at | 936 |
public or private sale, and at, or at not
less than the price or | 937 |
prices as the authority determines. If
any officer whose | 938 |
signature or a facsimile of whose signature
appears on any bonds | 939 |
or coupons ceases to be such officer before
delivery of the bonds, | 940 |
the signature or facsimile shall
nevertheless be sufficient for | 941 |
all purposes as if the officer
had remained
in office until | 942 |
delivery of the bonds, and in case the seal of
the authority has | 943 |
been changed after a facsimile has been
imprinted on the bonds, | 944 |
the facsimile seal will continue to be
sufficient for all | 945 |
purposes. | 946 |
Any resolution or resolutions authorizing any tax | 947 |
anticipation bonds or any issue of tax anticipation bonds may | 948 |
contain provisions, subject to any agreements with bondholders as | 949 |
may then exist, which provisions shall be a part of the contract | 950 |
with the holders of the bonds, as to the pledging of any or all
of | 951 |
the authority's anticipated excise taxes,
contributions, and | 952 |
revenues to
secure the payment of the bonds or of any issue of the | 953 |
bonds; the
use and disposition of revenues of the authority; the | 954 |
crediting
of the proceeds of the sale of bonds to and among the | 955 |
funds
referred to or provided for in the resolution; limitations | 956 |
on the
purpose to which the proceeds of sale of the bonds may be | 957 |
applied
and the pledging of portions of such proceeds to secure | 958 |
the
payment of the bonds or of any issue of the bonds; as to notes | 959 |
issued in anticipation of the issuance of bonds, the agreement of | 960 |
the authority to do all things necessary for the authorization, | 961 |
issuance, and sale of such bonds in such amounts as may be | 962 |
necessary for the timely retirement of such notes; limitations on | 963 |
the issuance of additional bonds; the terms upon which additional | 964 |
bonds may be issued and secured; the refunding of outstanding | 965 |
bonds; the procedure, if any, by which the terms of any contract | 966 |
with bondholders may be amended, the amount of bonds the holders | 967 |
of which must consent thereto, and the manner in which such | 968 |
consent may be given; securing any bonds by a trust agreement in | 969 |
accordance with section 351.16 of the Revised Code; any other | 970 |
matters, of like or different character, that in any way affect | 971 |
the security or protection of the bonds. The excise taxes | 972 |
anticipated by the bonds, including bonds anticipated by notes, | 973 |
shall not be subject to diminution by initiative or referendum or | 974 |
by law while the bonds or notes remain outstanding in accordance | 975 |
with their terms, unless provision is made by law or by the | 976 |
authority for an adequate substitute therefor reasonably | 977 |
satisfactory to the trustee, if a trust agreement secures the | 978 |
bonds. | 979 |
Sec. 505.56. Subject to the limitation in division
(C)(1)(A) | 984 |
of section
5739.025739.08
of the Revised Code, a board of | 985 |
township trustees may by resolution adopted by
a majority of the | 986 |
members of the board, levy an excise tax on transactions by
which | 987 |
lodging by a hotel is or is to be furnished to transient guests. | 988 |
The
board may establish all regulations necessary to provide for | 989 |
the
administration and allocation of the tax. All funds arising | 990 |
from such an
excise tax shall be deposited in the township | 991 |
treasury and may be expended for
any lawful purpose. A board of | 992 |
township trustees shall not levy the tax
authorized by this | 993 |
section in any city or village. | 994 |
(13) The issuance by the manufacturer, packer, or | 1044 |
distributor of a dangerous drug of any advertisements,
catalogues, | 1045 |
or price lists, except those lists specifically
designed for | 1046 |
disseminating price change information, that do not
contain in | 1047 |
clearly legible form the name and place of business of
the | 1048 |
manufacturer who mixed the final ingredients and, if
different, | 1049 |
the manufacturer who produced the drug in its finished
dosage form | 1050 |
and, if different, the packer or distributor. | 1051 |
(B) If a
professional sports team located in this state | 1083 |
desires to have
its logo appear on license plates issued by this | 1084 |
state, it shall
inform
the largest convention and visitors' bureau | 1085 |
of the county in which
the professional sports team
is located of | 1086 |
that desire. That convention and visitors' bureau
shall create a | 1087 |
sports
commission to operate in that county to receive the | 1088 |
contributions
that are paid by applicants who choose to be issued | 1089 |
license
plates bearing the logo of that professional sports team | 1090 |
for
display on their motor vehicles. The
sports commission shall | 1091 |
negotiate with the professional sports team to permit the
display | 1092 |
of the team's logo on license plates issued by this state, enter | 1093 |
into the contract with the team to permit such display, and pay to | 1094 |
the team
any licensing or rights fee that must be paid in | 1095 |
connection with the issuance
of the license plates. Upon | 1096 |
execution of the contract, the sports commission
shall provide a | 1097 |
copy of it to the registrar of motor vehicles, along with any | 1098 |
other documentation the registrar may require. Upon receipt of | 1099 |
the contract
and any required additional documentation, and when | 1100 |
the numerical requirement
contained in division (A) of section | 1101 |
4503.78
of the Revised
Code has been met relative to that | 1102 |
particular
professional sports team, the registrar shall take the | 1103 |
measures necessary to
issue license plates bearing the logo of | 1104 |
that team. | 1105 |
(C) A sports
commission shall expend the money it receives | 1111 |
under this section
to attract amateur regional, national, and | 1112 |
international sporting events
to the municipal corporation, | 1113 |
county, or township in which it is
located, and it may sponsor | 1114 |
such events. Prior to attracting or
sponsoring such events, the | 1115 |
sports commission shall perform an
economic analysis to determine | 1116 |
whether the proposed event will
have a positive economic effect on | 1117 |
the greater area in which the
event will be held. A sports | 1118 |
commission shall not expend any
money it receives under this | 1119 |
section to attract or sponsor an amateur
regional, national, or | 1120 |
international sporting event if its
economic analysis does not | 1121 |
result in a finding that the proposed
event will have a positive | 1122 |
economic effect on the greater area
in which the event will be | 1123 |
held. | 1124 |
A sports commission that receives money pursuant to this | 1125 |
section, in
addition to any other duties imposed on it by law and | 1126 |
notwithstanding the
scope
of those duties, also shall encourage | 1127 |
the economic development of this state
through the promotion of | 1128 |
tourism within all areas of this state. A sports
commission that | 1129 |
receives ten thousand dollars or more during any calendar year | 1130 |
pursuant to this section shall submit a written report to the | 1131 |
director of
development, on or before the first day of
October of | 1132 |
the next succeeding year, detailing
its efforts and expenditures | 1133 |
in the promotion of tourism during the calendar
year in which it | 1134 |
received the ten thousand dollars or more. | 1135 |
Such a commission shall consist of twenty-one members. Seven | 1155 |
members shall
be appointed by the mayor of the largest city to be | 1156 |
served by the commission.
Seven members shall be appointed by the | 1157 |
board of county commissioners of the
county to be served by the | 1158 |
commission. Seven members shall be appointed by
the largest | 1159 |
convention and
visitor'svisitors' bureau in the
area to be served | 1160 |
by the
commission. A sports commission may
provide all services | 1161 |
related to attracting, promoting, or
sponsoring such events, | 1162 |
including, but not limited to, the
booking of athletes and teams, | 1163 |
scheduling, and hiring or
contracting for staff, ushers, managers, | 1164 |
and other persons whose
functions are directly related to the | 1165 |
sports and athletic events
the commission attracts, promotes, or | 1166 |
sponsors. | 1167 |
(A) "Person" includes individuals, receivers, assignees, | 1169 |
trustees in bankruptcy, estates, firms, partnerships, | 1170 |
associations, joint-stock companies, joint ventures, clubs, | 1171 |
societies, corporations, the state and its political
subdivisions, | 1172 |
and combinations of individuals of any form. | 1173 |
(e) Automatic data processing, computer services, or | 1198 |
electronic information services are or are to be provided for use | 1199 |
in business when the true object of the transaction is the
receipt | 1200 |
by the consumer of automatic data processing, computer
services, | 1201 |
or electronic information services rather than the
receipt of | 1202 |
personal or professional services to which automatic
data | 1203 |
processing, computer services, or electronic information
services | 1204 |
are incidental or supplemental. Notwithstanding any
other | 1205 |
provision of this chapter, such transactions that occur
between | 1206 |
members of an affiliated group are not sales. An
affiliated group | 1207 |
means two or more persons related in such a way
that one person | 1208 |
owns or controls the business operation of
another member of the | 1209 |
group. In the case of corporations with
stock, one corporation | 1210 |
owns or controls another if it owns more
than fifty per cent of | 1211 |
the other corporation's common stock with
voting rights. | 1212 |
(f) Telecommunications service, other than mobile | 1213 |
telecommunications service after July 31, 2002, is provided
that | 1214 |
originates
or terminates in this state and is charged in the | 1215 |
records of the
telecommunications service vendor to the consumer's | 1216 |
telephone
number or account in this state, or that both originates | 1217 |
and
terminates in this state; but does not include transactions by | 1218 |
which
telecommunications service is paid for by using a prepaid | 1219 |
authorization number
or prepaid telephone calling card, or by | 1220 |
which local
telecommunications service is obtained from a | 1221 |
coin-operated
telephone and paid for by using coin; | 1222 |
(5) The production or fabrication of tangible personal | 1246 |
property for a consideration for consumers who furnish either | 1247 |
directly or indirectly the materials used in the production of | 1248 |
fabrication work; and include the furnishing, preparing, or | 1249 |
serving for a consideration of any tangible personal property | 1250 |
consumed on the premises of the person furnishing, preparing, or | 1251 |
serving such tangible personal property. Except as provided in | 1252 |
section 5739.03 of the Revised Code, a construction contract | 1253 |
pursuant to which tangible personal property is or is to be | 1254 |
incorporated into a structure or improvement on and becoming a | 1255 |
part of real property is not a sale of such tangible personal | 1256 |
property. The construction contractor is the consumer of such | 1257 |
tangible personal property, provided that the sale and | 1258 |
installation of carpeting, the sale and installation of | 1259 |
agricultural land tile, the sale and erection or installation of | 1260 |
portable grain bins, or the provision of landscaping and lawn
care | 1261 |
service and the transfer of property as part of such service
is | 1262 |
never a construction contract. The transfer of copyrighted
motion | 1263 |
picture films for exhibition purposes is not a sale,
except such | 1264 |
films as are used solely for advertising purposes.
Other than as | 1265 |
provided in this section, "sale" and "selling" do
not include | 1266 |
professional, insurance, or personal service
transactions
that | 1267 |
involve the transfer of tangible personal
property as an | 1268 |
inconsequential element, for which no separate
charges are made. | 1269 |
Physicians, dentists, hospitals, and veterinarians who are | 1304 |
engaged in selling tangible personal property as received from | 1305 |
others, such as eyeglasses, mouthwashes, dentifrices, or similar | 1306 |
articles, are vendors. Veterinarians who are engaged in | 1307 |
transferring to others for a consideration drugs, the dispensing | 1308 |
of which does not require an order of a licensed veterinarian or | 1309 |
physician under federal law, are vendors. | 1310 |
(2) Physicians, dentists, hospitals, and blood banks | 1316 |
operated by nonprofit institutions and persons licensed to | 1317 |
practice veterinary medicine, surgery, and dentistry are
consumers | 1318 |
of all tangible personal property and services
purchased by them | 1319 |
in connection with the practice of medicine,
dentistry, the | 1320 |
rendition of hospital or blood bank service, or
the practice of | 1321 |
veterinary medicine, surgery, and dentistry. In
addition to being | 1322 |
consumers of drugs administered by them or by
their assistants | 1323 |
according to their direction, veterinarians also
are consumers of | 1324 |
drugs that under federal law may be dispensed
only by or upon the | 1325 |
order of a licensed veterinarian or
physician, when transferred by | 1326 |
them to others for a consideration
to provide treatment to animals | 1327 |
as directed by the veterinarian. | 1328 |
(b) In the case of a person who produces, rather than | 1341 |
purchases, printed matter for the purpose of distributing it or | 1342 |
having it
distributed to the public or to a designated segment of | 1343 |
the public, free of
charge, that person is the consumer of all | 1344 |
tangible personal property and
services purchased for use or | 1345 |
consumption in the production of that printed
matter. That person | 1346 |
is not entitled to claim exception under division
(E)(8) of this | 1347 |
section for any material incorporated into the printed
matter or | 1348 |
any equipment, supplies, or services primarily used to produce the | 1349 |
printed matter. | 1350 |
(2) To incorporate the thing transferred as a material or
a | 1366 |
part, into tangible personal property to be produced for sale
by | 1367 |
manufacturing, assembling, processing, or refining, or to use
or | 1368 |
consume the thing transferred directly in producing a product for | 1369 |
sale
by mining, including
without limitation the extraction from | 1370 |
the earth of all
substances
that are classed geologically as | 1371 |
minerals, production
of crude oil and natural gas, farming, | 1372 |
agriculture, horticulture,
or floriculture, and persons engaged in | 1373 |
rendering farming,
agricultural, horticultural, or floricultural | 1374 |
services, and
services in the exploration for, and production of, | 1375 |
crude oil and
natural gas, for others are deemed engaged directly | 1376 |
in farming,
agriculture, horticulture, and floriculture, or | 1377 |
exploration for,
and production of, crude oil and natural gas; | 1378 |
directly in the
rendition of a public utility service, except that | 1379 |
the sales tax
levied by section 5739.02 of the Revised Code shall | 1380 |
be collected
upon all meals, drinks, and food for human | 1381 |
consumption sold upon
Pullman and railroad coaches. This | 1382 |
paragraph does not exempt or
except from "retail sale" or "sales | 1383 |
at retail" the sale of
tangible personal property that is to be | 1384 |
incorporated into a
structure or improvement to real property. | 1385 |
(12) To use or consume the thing transferred primarily in | 1415 |
storing, transporting, mailing, or otherwise handling purchased | 1416 |
sales inventory in a warehouse, distribution center, or similar | 1417 |
facility when the inventory is primarily distributed outside this | 1418 |
state to retail stores of the person who owns or controls the | 1419 |
warehouse, distribution center, or similar facility, to retail | 1420 |
stores of an affiliated group of which that person is a member,
or | 1421 |
by means of direct marketing. Division (E)(12) of this
section | 1422 |
does not apply to motor vehicles registered for operation
on the | 1423 |
public highways. As used in division (E)(12) of this
section, | 1424 |
"affiliated group" has the same meaning as in division
(B)(3)(e) | 1425 |
of this section and "direct marketing" has the same
meaning as in | 1426 |
division (B)(37) of section 5739.02 of the Revised
Code. | 1427 |
(H)(1) "Price," except as provided in divisions (H)(2) and | 1458 |
(3) of this section, means the aggregate value in money of | 1459 |
anything paid or delivered, or promised to be paid or delivered, | 1460 |
in the complete performance of a retail sale, without any | 1461 |
deduction on account of the cost of the property sold, cost of | 1462 |
materials used, labor or service cost, interest, discount paid or | 1463 |
allowed after the sale is consummated, or any other expense. If | 1464 |
the retail sale consists of the rental or lease of tangible | 1465 |
personal property, "price" means the aggregate value in money of | 1466 |
anything paid or delivered, or promised to be paid or delivered, | 1467 |
in the complete performance of the rental or lease, without any | 1468 |
deduction for tax, interest, labor or service charge, damage | 1469 |
liability waiver, termination or damage charge, discount paid or | 1470 |
allowed after the lease is consummated, or any other expense.
The | 1471 |
sales tax shall be calculated and collected by the lessor on
each | 1472 |
payment made by the lessee.
"Price" does not include the | 1473 |
consideration received as a deposit refundable to the consumer | 1474 |
upon return of a beverage container, the consideration received
as | 1475 |
a deposit on a carton or case that is used for such returnable | 1476 |
containers, or the consideration received as a refundable
security | 1477 |
deposit for the use of tangible personal property to the
extent | 1478 |
that it actually is refunded, if the consideration for
such | 1479 |
refundable deposit is separately stated from the
consideration | 1480 |
received or to be received for the tangible
personal property | 1481 |
transferred in the retail sale. Such
separation must appear in | 1482 |
the sales agreement or on the initial
invoice or initial billing | 1483 |
rendered by the vendor to the
consumer.
Price
is the
amount | 1484 |
received inclusive
of the tax,
provided the vendor
establishes to | 1485 |
the satisfaction of
the tax
commissioner that the
tax was added to | 1486 |
the price. When
the price
includes both a charge
for tangible | 1487 |
personal property
and a
charge for providing a
service and the | 1488 |
sale of the property
and
the charge for the
service are separately | 1489 |
taxable, or have a
separately determinable
tax status, the price | 1490 |
shall be separately
stated for each such
charge so the tax can be | 1491 |
correctly computed
and charged. | 1492 |
(3) In the case of a sale of any watercraft or outboard | 1510 |
motor by a watercraft dealer licensed in accordance with section | 1511 |
1547.543 of the Revised Code, in which another watercraft, | 1512 |
watercraft and trailer, or outboard motor is accepted by the | 1513 |
dealer as part of the consideration received, "price" has the
same | 1514 |
meaning as in division (H)(1) of this section, reduced by
the | 1515 |
credit afforded the consumer by the dealer for the
watercraft, | 1516 |
watercraft and trailer, or outboard motor received in
trade. As | 1517 |
used in division (H)(3) of this section, "watercraft"
includes an | 1518 |
outdrive unit attached to the watercraft. | 1519 |
(L) "Casual sale" means a sale of an item of tangible | 1534 |
personal property
that was obtained by the person making the | 1535 |
sale, through purchase or otherwise, for the person's own use in | 1536 |
this
state and
was previously subject to any state's taxing | 1537 |
jurisdiction on its sale or use, and includes such items acquired | 1538 |
for the seller's use
that are sold by an auctioneer employed | 1539 |
directly by the person for such purpose, provided the location of | 1540 |
such sales is not the auctioneer's permanent place of business.
As | 1541 |
used in this division, "permanent place of business" includes
any | 1542 |
location where such auctioneer has conducted more than two | 1543 |
auctions during the year. | 1544 |
(O) "Making retail sales" means the effecting of | 1553 |
transactions wherein one party is obligated to pay the price and | 1554 |
the other party is obligated to provide a service or to transfer | 1555 |
title to or possession of the item sold. "Making retail sales" | 1556 |
does not include the preliminary acts of promoting or soliciting | 1557 |
the retail sales, other than the distribution of printed matter | 1558 |
which displays or describes and prices the item offered for sale, | 1559 |
nor does it include delivery of a predetermined quantity of | 1560 |
tangible personal property or transportation of property or | 1561 |
personnel to or from a place where a service is performed, | 1562 |
regardless of whether the vendor is a delivery vendor. | 1563 |
(P) "Used directly in the rendition of a public utility | 1564 |
service" means that property which is to be incorporated into and | 1565 |
will become a part of the consumer's production, transmission, | 1566 |
transportation, or distribution system and
that retains its | 1567 |
classification as tangible personal property after such | 1568 |
incorporation; fuel or power used in the production,
transmission, | 1569 |
transportation, or distribution system; and
tangible personal | 1570 |
property used in the repair and maintenance of
the production, | 1571 |
transmission, transportation, or distribution
system, including | 1572 |
only such motor vehicles as are specially
designed and equipped | 1573 |
for such use. Tangible personal property
and services used | 1574 |
primarily in providing highway transportation
for hire are not | 1575 |
used in providing a public utility service as
defined in this | 1576 |
division. | 1577 |
(U) "Transit authority" means a regional transit authority | 1597 |
created pursuant to section 306.31 of the Revised Code or a
county | 1598 |
in which a county transit system is created pursuant to
section | 1599 |
306.01 of the Revised Code. For the purposes of this
chapter, a | 1600 |
transit authority must extend to at least the entire
area of a | 1601 |
single county. A transit authority
that includes
territory
in | 1602 |
more than one county must include all the area of
the most | 1603 |
populous county
that is a part of such transit
authority.
County | 1604 |
population shall be measured by the most
recent census
taken by | 1605 |
the United States census bureau. | 1606 |
(i) Providing credit information to users of such | 1665 |
information by a consumer reporting agency, as defined in the | 1666 |
"Fair Credit Reporting Act," 84 Stat. 1114, 1129 (1970), 15
U.S.C. | 1667 |
1681a(f), or as hereafter amended, including but not
limited to | 1668 |
gathering, organizing, analyzing, recording, and
furnishing such | 1669 |
information by any oral, written, graphic, or
electronic medium; | 1670 |
(AA) "Telecommunications service" means the transmission
of | 1692 |
any interactive, two-way electromagnetic communications,
including | 1693 |
voice, image, data, and information, through the use of
any medium | 1694 |
such as wires, cables, microwaves, cellular radio,
radio waves, | 1695 |
light waves, or any combination of those or similar
media. | 1696 |
"Telecommunications service" includes message toll
service even | 1697 |
though the vendor provides the message toll service
by means of | 1698 |
wide area transmission type service or private
communications | 1699 |
service purchased from another telecommunications
service | 1700 |
provider, but does not include any of the following: | 1701 |
(CC) "Magazines distributed as controlled circulation | 1726 |
publications" means magazines containing at least twenty-four | 1727 |
pages, at least twenty-five per cent editorial content, issued at | 1728 |
regular intervals four or more times a year, and circulated | 1729 |
without charge to the recipient, provided that such magazines are | 1730 |
not owned or controlled by individuals or business concerns which | 1731 |
conduct such publications as an auxiliary to, and essentially for | 1732 |
the advancement of the main business or calling of, those who own | 1733 |
or control them. | 1734 |
(DD) "Landscaping and lawn care service" means the
services | 1735 |
of planting, seeding, sodding, removing, cutting,
trimming, | 1736 |
pruning, mulching, aerating, applying chemicals,
watering, | 1737 |
fertilizing, and providing similar services to
establish, promote, | 1738 |
or control the growth of trees, shrubs,
flowers, grass, ground | 1739 |
cover, and other flora, or otherwise
maintaining a lawn or | 1740 |
landscape grown or maintained by the owner
for ornamentation or | 1741 |
other nonagricultural purpose. However,
"landscaping and lawn | 1742 |
care service" does not include the
providing of such services by a | 1743 |
person who has less than five
thousand dollars in sales of such | 1744 |
services during the calendar
year. | 1745 |
(EE) "Private investigation and security service" means
the | 1746 |
performance of any activity for which the provider of such
service | 1747 |
is required to be licensed pursuant to Chapter 4749. of
the | 1748 |
Revised Code, or would be required to be so licensed in
performing | 1749 |
such services in this state, and also includes the
services of | 1750 |
conducting polygraph examinations and of monitoring
or overseeing | 1751 |
the activities on or in, or the condition of, the
consumer's home, | 1752 |
business, or other facility by means of
electronic or similar | 1753 |
monitoring devices. "Private investigation
and security service" | 1754 |
does not include special duty services
provided by off-duty police | 1755 |
officers, deputy sheriffs, and other
peace officers regularly | 1756 |
employed by the state or a political
subdivision. | 1757 |
(HH) "Qualified research and development equipment" means | 1772 |
capitalized tangible personal property, and leased personal | 1773 |
property that would be capitalized if purchased, used by a person | 1774 |
primarily to perform research and development. Tangible personal | 1775 |
property primarily used in testing, as defined in division (A)(4) | 1776 |
of section 5739.011 of the Revised Code, or used for recording or | 1777 |
storing test results, is not qualified research and development | 1778 |
equipment unless such property is primarily used by the consumer | 1779 |
in testing the product, equipment, or manufacturing process being | 1780 |
created, designed, or formulated by the consumer in the research | 1781 |
and development activity or in recording or storing such test | 1782 |
results. | 1783 |
(MM) "Physical fitness facility service" means all | 1816 |
transactions by which a membership is granted, maintained, or | 1817 |
renewed, including initiation fees, membership dues, renewal
fees, | 1818 |
monthly minimum fees, and other similar fees and dues, by a | 1819 |
physical fitness facility such as an athletic club, health spa,
or | 1820 |
gymnasium, which entitles the member to use the facility for | 1821 |
physical exercise. | 1822 |
(NN) "Recreation and sports club service" means all | 1823 |
transactions by which a membership is granted, maintained, or | 1824 |
renewed, including initiation fees, membership dues, renewal
fees, | 1825 |
monthly minimum fees, and other similar fees and dues, by a | 1826 |
recreation and sports club, which entitles the member to use the | 1827 |
facilities of the organization. "Recreation and sports club" | 1828 |
means an organization that has ownership of, or controls or
leases | 1829 |
on a continuing, long-term basis, the facilities used by
its | 1830 |
members and includes an aviation club, gun or shooting club,
yacht | 1831 |
club, card club, swimming club, tennis club, golf club,
country | 1832 |
club, riding club, amateur sports club, or similar
organization. | 1833 |
(OO) "Livestock" means farm animals commonly raised for
food | 1834 |
or food production, and includes but is not limited to
cattle, | 1835 |
sheep, goats, swine, and poultry. "Livestock" does not
include | 1836 |
invertebrates, fish, amphibians, reptiles, horses,
domestic pets, | 1837 |
animals for use in laboratories or for exhibition,
or other | 1838 |
animals not commonly raised for food or food production. | 1839 |
(TT) "Professional
racing team" means a person that employs | 1859 |
at least twenty
full-time employees for the purpose of conducting | 1860 |
a motor
vehicle racing business for profit. The person must | 1861 |
conduct the
business with the purpose of racing one or more motor | 1862 |
racing
vehicles in at least ten competitive professional racing | 1863 |
events
each year that comprise all or part of a motor racing | 1864 |
series
sanctioned by one or more motor racing sanctioning | 1865 |
organizations. A "motor racing vehicle" means a vehicle for
which | 1866 |
the chassis, engine, and parts are designed
exclusively for motor | 1867 |
racing, and does not include a stock
or production model vehicle | 1868 |
that may be modified for use in
racing. For the purposes of this | 1869 |
division: | 1870 |
Sec. 5739.02. For the purpose of providing revenue with | 1895 |
which to meet the needs of the state, for the use of the general | 1896 |
revenue
fund of the state, for the purpose of securing a thorough | 1897 |
and
efficient system of common schools throughout the state, for | 1898 |
the purpose of affording revenues, in addition to those from | 1899 |
general property taxes, permitted under constitutional | 1900 |
limitations, and from other sources, for the support of local | 1901 |
governmental functions, and for the purpose of reimbursing the | 1902 |
state for the expense of administering this chapter, an excise
tax | 1903 |
is hereby levied on each retail sale made in this state. | 1904 |
(6) Sales of motor fuel upon receipt, use,
distribution, or | 1935 |
sale of which in this state a tax is imposed by
the law of this | 1936 |
state, but this exemption shall not apply to the
sale of motor | 1937 |
fuel on which a refund of the tax is
allowable under section | 1938 |
5735.14 of the Revised Code; and the tax
commissioner may deduct | 1939 |
the amount of tax levied by this section
applicable to the price | 1940 |
of motor fuel when granting a
refund of motor fuel tax pursuant to | 1941 |
section 5735.14 of
the Revised Code and shall cause the amount | 1942 |
deducted to be paid
into the general revenue fund of this state; | 1943 |
(9) Sales of services or tangible personal property, other | 1957 |
than motor vehicles, mobile homes, and manufactured
homes, by | 1958 |
churches, organizations exempt from taxation under
section | 1959 |
501(c)(3) of the Internal Revenue
Code of 1986, or
nonprofit | 1960 |
organizations operated exclusively for charitable
purposes as | 1961 |
defined in division (B)(12) of this section, provided
that the | 1962 |
number of days on which such tangible personal property
or | 1963 |
services, other than items never subject to the tax, are sold
does | 1964 |
not exceed six in any calendar year. If the number of days
on | 1965 |
which such sales are made exceeds six in any calendar year,
the | 1966 |
church or organization shall be considered to be engaged in | 1967 |
business and all subsequent sales by it shall be subject to the | 1968 |
tax. In counting the number of days, all sales by groups within
a | 1969 |
church or within an organization shall be considered to be
sales | 1970 |
of that church or organization, except that sales made by
separate | 1971 |
student clubs and other groups of students of a primary
or | 1972 |
secondary school, and sales made by a parent-teacher
association, | 1973 |
booster group, or similar organization that raises
money to | 1974 |
support or fund curricular or extracurricular activities
of a | 1975 |
primary or secondary school, shall not be considered to be
sales | 1976 |
of such school, and sales by each such club, group,
association, | 1977 |
or organization shall be counted separately for
purposes of the | 1978 |
six-day limitation. This division does not apply
to sales by a | 1979 |
noncommercial educational radio or television
broadcasting | 1980 |
station. | 1981 |
(12) Sales of tangible personal property or services to | 1986 |
churches, to organizations exempt from taxation under section | 1987 |
501(c)(3) of the Internal Revenue Code of 1986, and to any other | 1988 |
nonprofit organizations operated exclusively for charitable | 1989 |
purposes in this state, no part of the net income of which inures | 1990 |
to the benefit of any private shareholder or individual, and no | 1991 |
substantial part of the activities of which consists of carrying | 1992 |
on propaganda or otherwise attempting to influence legislation; | 1993 |
sales to offices administering one or more homes for the aged or | 1994 |
one or more hospital facilities exempt under section 140.08 of
the | 1995 |
Revised Code; and sales to organizations described in
division (D) | 1996 |
of section 5709.12 of the Revised Code. | 1997 |
"Charitable purposes" means the relief of poverty; the | 1998 |
improvement of health through the alleviation of illness,
disease, | 1999 |
or injury; the operation of an organization
exclusively
for the | 2000 |
provision of professional, laundry, printing, and
purchasing | 2001 |
services to hospitals or charitable institutions;
the
operation of | 2002 |
a home for the aged, as defined in section 5701.13
of the Revised | 2003 |
Code; the operation of a radio or television
broadcasting station | 2004 |
that is licensed by the federal
communications commission as a | 2005 |
noncommercial educational radio or
television station; the | 2006 |
operation of a nonprofit animal
adoption service or a county | 2007 |
humane society; the promotion of
education by an institution of | 2008 |
learning that maintains a faculty of
qualified instructors, | 2009 |
teaches regular continuous courses of study, and
confers a | 2010 |
recognized diploma upon completion of a specific
curriculum; the | 2011 |
operation of a parent-teacher association,
booster group, or | 2012 |
similar organization primarily engaged in the
promotion and | 2013 |
support of the curricular or extracurricular
activities of a | 2014 |
primary or secondary school; the operation of a
community or area | 2015 |
center in which presentations in music,
dramatics, the arts, and | 2016 |
related fields are made in order to
foster public interest and | 2017 |
education therein; the production of
performances in music, | 2018 |
dramatics, and the arts; or the
promotion of education by an | 2019 |
organization engaged in carrying on research
in, or the | 2020 |
dissemination of, scientific and technological
knowledge and | 2021 |
information primarily for the public. | 2022 |
(13) Building and construction materials and services sold | 2028 |
to construction contractors for incorporation into a structure or | 2029 |
improvement to real property under a construction contract with | 2030 |
this state or a political subdivision thereof, or with the United | 2031 |
States government or any of its agencies; building and | 2032 |
construction materials and services sold to construction | 2033 |
contractors for incorporation into a structure or improvement to | 2034 |
real property that are accepted for ownership by this
state or
any | 2035 |
of its political subdivisions, or by the United States
government | 2036 |
or any of its agencies at the time of completion of
such | 2037 |
structures or improvements; building and construction
materials | 2038 |
sold to construction contractors for incorporation into
a | 2039 |
horticulture structure or livestock structure for a person
engaged | 2040 |
in the business of horticulture or producing livestock;
building | 2041 |
materials and services sold to a construction contractor
for | 2042 |
incorporation into a house of public worship or religious | 2043 |
education, or a building used exclusively for charitable purposes | 2044 |
under a construction contract with an organization whose purpose | 2045 |
is as described in division (B)(12) of this section; building | 2046 |
materials and
services sold to a construction contractor for | 2047 |
incorporation into a building
under a construction contract with | 2048 |
an organization exempt from taxation under
section 501(c)(3) of | 2049 |
the Internal Revenue
Code of 1986 when the building is to be used | 2050 |
exclusively for the
organization's exempt purposes; building and | 2051 |
construction materials sold for incorporation into the original | 2052 |
construction of a sports facility under section 307.696 of the | 2053 |
Revised Code; and building and construction materials and
services | 2054 |
sold to a construction contractor for incorporation into
real | 2055 |
property outside this state if such materials and services,
when | 2056 |
sold to a construction contractor in the state in which the
real | 2057 |
property is located for incorporation into real property in
that | 2058 |
state, would be exempt from a tax on sales levied by that
state; | 2059 |
(15) Sales to persons engaged in any of the activities | 2064 |
mentioned in division (E)(2) or (9) of section 5739.01 of the | 2065 |
Revised Code, to persons engaged in making retail sales, or to | 2066 |
persons who purchase for sale from a manufacturer tangible | 2067 |
personal property that was produced by the manufacturer in | 2068 |
accordance with specific designs provided by the purchaser, of | 2069 |
packages, including material, labels, and parts for packages, and | 2070 |
of
machinery, equipment, and material for use primarily in | 2071 |
packaging
tangible personal property produced for sale, including | 2072 |
any machinery,
equipment, and supplies used to make labels or | 2073 |
packages, to prepare packages
or products for labeling, or to | 2074 |
label packages or products, by or on the order
of the person doing | 2075 |
the packaging, or sold at retail.
"Packages"
includes bags, | 2076 |
baskets, cartons, crates, boxes, cans, bottles,
bindings, | 2077 |
wrappings, and other similar devices and containers, and | 2078 |
"packaging" means placing therein. | 2079 |
(17) Sales to persons engaged in farming, agriculture, | 2085 |
horticulture, or floriculture, of tangible personal property for | 2086 |
use or consumption directly in the production by farming, | 2087 |
agriculture, horticulture, or floriculture of other tangible | 2088 |
personal property for use or consumption directly in the | 2089 |
production of tangible personal property for sale by farming, | 2090 |
agriculture, horticulture, or floriculture; or material and parts | 2091 |
for incorporation into any such tangible personal property for
use | 2092 |
or consumption in production; and of tangible personal
property | 2093 |
for such use or consumption in the conditioning or
holding of | 2094 |
products produced by and for such use, consumption, or
sale by | 2095 |
persons engaged in farming, agriculture, horticulture, or | 2096 |
floriculture, except where such property is incorporated into real | 2097 |
property; | 2098 |
(18) Sales of drugs dispensed by a licensed
pharmacist
upon | 2099 |
the order of a licensed health professional
authorized to | 2100 |
prescribe drugs to a human being, as the term
"licensed health | 2101 |
professional authorized to prescribe drugs" is defined in section | 2102 |
4729.01
of the Revised Code;
insulin as recognized in the official | 2103 |
United States pharmacopoeia; urine and blood testing materials | 2104 |
when used by diabetics or persons with hypoglycemia to test for | 2105 |
glucose or acetone; hypodermic syringes and needles when used by | 2106 |
diabetics for insulin injections; epoetin alfa when purchased for | 2107 |
use in
the treatment of persons with end-stage renal disease; | 2108 |
hospital
beds when purchased
for use by persons with medical | 2109 |
problems for medical purposes;
and oxygen and oxygen-dispensing | 2110 |
equipment when purchased for use
by persons with medical problems | 2111 |
for medical purposes; | 2112 |
(b) Sales of wheelchairs; items incorporated into or used in | 2120 |
conjunction with a motor vehicle for the purpose of transporting | 2121 |
wheelchairs, other than transportation conducted in connection | 2122 |
with the sale or delivery of wheelchairs; and items incorporated | 2123 |
into or used in conjunction with a motor vehicle that are | 2124 |
specifically designed to assist a person with a disability to | 2125 |
access or operate the motor vehicle. As used in this division, | 2126 |
"person with a disability" means any person who has lost the use | 2127 |
of one or both legs or one or both arms, who is blind, deaf, or | 2128 |
disabled to the extent that the person is unable to move about | 2129 |
without the aid of crutches or a wheelchair, or whose mobility is | 2130 |
restricted by a permanent cardiovascular, pulmonary, or other | 2131 |
disabling condition. | 2132 |
(24) Sales to persons engaged in the preparation of eggs
for | 2164 |
sale of tangible personal property used or consumed directly
in | 2165 |
such preparation, including such tangible personal property
used | 2166 |
for cleaning, sanitizing, preserving, grading, sorting, and | 2167 |
classifying by size; packages, including material and parts for | 2168 |
packages, and machinery, equipment, and material for use in | 2169 |
packaging eggs for sale; and handling and transportation
equipment | 2170 |
and parts therefor, except motor vehicles licensed to
operate on | 2171 |
public highways, used in intraplant or interplant
transfers or | 2172 |
shipment of eggs in the process of preparation for
sale, when the | 2173 |
plant or plants within or between which such
transfers or | 2174 |
shipments occur are operated by the same person.
"Packages" | 2175 |
includes containers, cases, baskets, flats, fillers,
filler flats, | 2176 |
cartons, closure materials, labels, and labeling
materials, and | 2177 |
"packaging" means placing therein. | 2178 |
(34) Sales to a telecommunications service vendor of | 2220 |
tangible personal property and services used directly and | 2221 |
primarily in transmitting, receiving, switching, or recording any | 2222 |
interactive, two-way electromagnetic communications, including | 2223 |
voice, image, data, and information, through the use of any | 2224 |
medium, including, but not limited to, poles, wires, cables, | 2225 |
switching equipment, computers, and record storage devices and | 2226 |
media, and component parts for the tangible personal property.
| 2227 |
The exemption provided in division (B)(34) of this section
shall | 2228 |
be in lieu of all other exceptions under division (E)(2) of | 2229 |
section 5739.01 of the Revised Code to which a telecommunications | 2230 |
service vendor may otherwise be entitled based upon the use of
the | 2231 |
thing purchased in providing the telecommunications service. | 2232 |
(35) Sales of investment metal bullion and investment
coins. | 2233 |
"Investment metal bullion" means any elementary precious
metal | 2234 |
that has been put through a process of smelting or
refining, | 2235 |
including, but not limited to, gold, silver, platinum,
and | 2236 |
palladium, and which is in such state or condition that its
value | 2237 |
depends upon its content and not upon its form.
"Investment metal | 2238 |
bullion" does not include fabricated precious
metal that has been | 2239 |
processed or manufactured for one or
more
specific and customary | 2240 |
industrial, professional, or artistic
uses.
"Investment coins" | 2241 |
means numismatic coins or other forms
of money and legal tender | 2242 |
manufactured of gold, silver, platinum,
palladium, or other metal | 2243 |
under the laws of the United States or
any foreign nation with a | 2244 |
fair market value greater than any
statutory or nominal value of | 2245 |
such coins. | 2246 |
(b) Sales to direct marketing vendors of preliminary | 2252 |
materials such as photographs, artwork, and typesetting that will | 2253 |
be used in printing advertising material; of printed matter that | 2254 |
offers free merchandise or chances to win sweepstake prizes and | 2255 |
that is mailed to potential customers with advertising material | 2256 |
described in division (B)(36)(a) of this section; and of
equipment | 2257 |
such as telephones, computers, facsimile machines, and
similar | 2258 |
tangible personal property primarily used to accept
orders for | 2259 |
direct marketing retail sales. | 2260 |
(c) Items of property that are
attached to or incorporated | 2290 |
in motor racing vehicles, including
engines, chassis, and all | 2291 |
other components of the vehicles, and
all spare, replacement, and | 2292 |
rebuilt parts or components of the
vehicles; except not including | 2293 |
tires, consumable fluids, paint,
and accessories consisting of | 2294 |
instrumentation sensors and
related items added to the vehicle to | 2295 |
collect and transmit data
by means of telemetry and other forms of | 2296 |
communication. | 2297 |
(42) Sales of tangible personal property and services to
a | 2301 |
provider of electricity used or consumed directly and primarily in | 2302 |
generating, transmitting, or distributing electricity for use by | 2303 |
others,
including property that is or is to be incorporated into | 2304 |
and will become
a part of the consumer's production, transmission, | 2305 |
or distribution
system and that retains its classification as | 2306 |
tangible personal
property after incorporation; fuel or power used | 2307 |
in the
production, transmission, or distribution of electricity; | 2308 |
and
tangible personal property and services used in the repair and | 2309 |
maintenance of the production, transmission, or distribution | 2310 |
system, including only those motor vehicles as are specially | 2311 |
designed and equipped for such use. The exemption provided in | 2312 |
this division shall be in lieu of all other exceptions in division | 2313 |
(E)(2) of section 5739.01 of the Revised Code to
which a provider | 2314 |
of electricity may otherwise be entitled based on the use of the | 2315 |
tangible
personal property or service purchased in generating, | 2316 |
transmitting, or
distributing electricity. | 2317 |
As used in this section, except in division (B)(16) of this | 2322 |
section,
"food" includes cereals and cereal products, milk and | 2323 |
milk products including ice cream, meat and meat products, fish | 2324 |
and fish products, eggs and egg products, vegetables and
vegetable | 2325 |
products, fruits, fruit products, and pure fruit
juices, | 2326 |
condiments, sugar and sugar products, coffee and coffee | 2327 |
substitutes, tea, and cocoa and cocoa products. It does not | 2328 |
include: spirituous or malt liquors; soft drinks; sodas and | 2329 |
beverages that are ordinarily dispensed at bars and soda
fountains | 2330 |
or in connection therewith, other than coffee, tea, and
cocoa; | 2331 |
root beer and root beer extracts; malt and malt extracts;
mineral | 2332 |
oils, cod liver oils, and halibut liver oil; medicines,
including | 2333 |
tonics, vitamin preparations, and other products sold
primarily | 2334 |
for their medicinal properties; and water, including
mineral, | 2335 |
bottled, and carbonated waters, and ice. | 2336 |
(1) A municipal corporation or township from levying an | 2341 |
excise tax for any lawful purpose not to exceed three per cent on | 2342 |
transactions by which lodging by a hotel is or is to be furnished | 2343 |
to transient guests in addition to the tax levied by this
section. | 2344 |
If a municipal corporation or township repeals a tax
imposed under | 2345 |
division (C)(1) of this section and a county in
which the | 2346 |
municipal corporation or township has territory has a
tax imposed | 2347 |
under division (C) of section 5739.024 of the Revised
Code in | 2348 |
effect, the municipal corporation or township may not
reimpose its | 2349 |
tax as long as that county tax remains in effect. A
municipal | 2350 |
corporation or township in which a tax is levied under
division | 2351 |
(B)(2) of section 351.021 of the Revised Code may not
increase the | 2352 |
rate of its tax levied under division (C)(1) of this
section to | 2353 |
any rate that would cause the total taxes levied under
both of | 2354 |
those divisions to exceed three per cent on any lodging | 2355 |
transaction within the municipal corporation or township. | 2356 |
(B)(2) If the price is otherwise paid or to be paid, the | 2399 |
vendor or the vendor's agent shall, at or prior to the
provision | 2400 |
of the
service or the delivery of possession of the thing sold to | 2401 |
the
consumer, charge the tax imposed by or pursuant to section | 2402 |
5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code to | 2403 |
the account of the consumer, which amount shall be collected by | 2404 |
the vendor from the consumer in addition to the price. Such sale | 2405 |
shall be reported on and the amount of the tax applicable thereto | 2406 |
shall be remitted with the return for the period in which the
sale | 2407 |
is made, and the amount of the tax shall become a legal
charge in | 2408 |
favor of the vendor and against the consumer. | 2409 |
(B)(1) If any sale is claimed to be exempt under division | 2410 |
(E) of
section 5739.01 of the Revised Code or under section | 2411 |
5739.02 of
the Revised Code, with the exception of divisions | 2412 |
(B)(1) to (11)
or (28) of section 5739.02 of the Revised Code, the | 2413 |
consumer must
furnishprovide to the vendor, and the vendor must | 2414 |
obtain
from the
consumer, a certificate specifying the reason that | 2415 |
the
sale is
not legally subject to the tax.
The certificate shall | 2416 |
be provided either in a hard copy form or electronic form, as | 2417 |
prescribed by the tax commissioner. If the transaction is claimed | 2418 |
to
be exempt under division (B)(13) of section 5739.02 of the | 2419 |
Revised
Code, the exemption certificate shall be
signedprovided | 2420 |
by both
the
contractor and the contractee
and such. Such | 2421 |
contractee shall
be
deemed
to be the consumer of all items | 2422 |
purchased under such claim
of
exemption
in the eventif it is | 2423 |
subsequently determined that the
exemption is not properly | 2424 |
claimed. The certificate shall be in
such form as the tax | 2425 |
commissioner by regulation prescribes.
If | 2426 |
(4) If
no certificate is
furnishedprovided or obtained | 2435 |
within the period for
filing the return for
the period in which | 2436 |
such sale is
consummated, it shall be presumed
that the tax | 2437 |
applies.
The
Failure to have so
furnishedprovided, or to have
so | 2438 |
obtained, a
certificate shall not
prevent a vendor or consumer | 2439 |
from
establishing that the sale is
not
subjuctsubject to the tax | 2440 |
within
sixty one hundred twenty
days of the giving of notice by | 2441 |
the commissioner of intention to
levy an
assassmentassessment, in | 2442 |
which event the tax shall not
apply. | 2443 |
Any contractor or vendor may request from any contractee a | 2455 |
certification of what portion of the property to be transferred | 2456 |
under such contract or agreement is to be incorporated into the | 2457 |
realty and what portion will retain its status as tangible | 2458 |
personal property after installation is completed. The
contractor | 2459 |
or vendor shall request the certification by certified
mail | 2460 |
delivered to the contractee, return receipt requested. Upon | 2461 |
receipt of such request and prior to entering into the contract
or | 2462 |
agreement, the contractee shall
furnishprovide to the contractor | 2463 |
or
vendor a certification sufficiently detailed to enable the | 2464 |
contractor or vendor to ascertain the resulting classification of | 2465 |
all materials purchased or fabricated by the contractor or vendor | 2466 |
and transferred to the contractee. This requirement applies to a | 2467 |
contractee regardless of whether the contractee holds a direct | 2468 |
payment permit under section 5739.031 of the Revised Code or | 2469 |
furnishesprovides to the contractor or vendor an exemption | 2470 |
certificate as
provided under this section. | 2471 |
For the purposes of the taxes levied by this chapter and | 2472 |
Chapter 5741. of the Revised Code, the contractor or vendor may
in | 2473 |
good faith rely on the contractee's certification.
Notwithstanding | 2474 |
division (B) of section 5739.01 of the Revised
Code, if the tax | 2475 |
commissioner determines that certain property
certified by the | 2476 |
contractee as tangible personal property
pursuant to this division | 2477 |
is, in fact, real property, the
contractee shall be considered to | 2478 |
be the consumer of all
materials so incorporated into that real | 2479 |
property and shall be
liable for the applicable tax, and the | 2480 |
contractor or vendor shall
be excused from any liability on those | 2481 |
materials. | 2482 |
If a contractee fails to provide such certification upon
the | 2483 |
request of the contractor or vendor, the contractor or vendor | 2484 |
shall comply with the provisions of this chapter and Chapter
5741. | 2485 |
of the Revised Code without the certification. If the tax | 2486 |
commissioner determines that such compliance has been performed
in | 2487 |
good faith and that certain property treated as tangible
personal | 2488 |
property by the contractor or vendor is, in fact, real
property, | 2489 |
the contractee shall be considered to be the consumer
of all | 2490 |
materials so incorporated into that real property and
shall be | 2491 |
liable for the applicable tax, and the construction
contractor or | 2492 |
vendor shall be excused from any liability on those
materials. | 2493 |
(E) A vendor who files a petition for reassessment | 2504 |
contesting the assessment of tax on sales for which the
vendor | 2505 |
obtained no valid exemption certificates and for which the
vendor | 2506 |
failed to establish that the sales
were properly not
subject to | 2507 |
the tax during the
one-hundred-twenty-day
period allowed under | 2508 |
division (B) of this
section, may present to the tax commissioner | 2509 |
additional evidence
to prove that the sales were properly subject | 2510 |
to a claim of
exception or exemption. The vendor shall file such | 2511 |
evidence
within ninety days of the receipt by the vendor of the | 2512 |
notice of
assessment, except that, upon application and for | 2513 |
reasonable
cause, the period for submitting such evidence shall
be | 2514 |
extended
thirty days. | 2515 |
(F) Except as provided in division (I)
of this section,
if | 2572 |
the vendor provides a service specified in division
(B)(3)(f) or | 2573 |
(i) of section 5739.01 of the Revised Code, the sale
is | 2574 |
conclusively determined to be consummated at the location of
the | 2575 |
telephone number or account as reflected in the records of
the | 2576 |
vendor. If, in the case of a telecommunications service, the | 2577 |
telephone number or account is located outside this state, the | 2578 |
sale is conclusively determined to be consummated at the location | 2579 |
in this state from which the service originated. | 2580 |
(H) If the vendor sells a warranty, maintenance or service | 2585 |
contract, or similar agreement as specified in division (B)(7) of | 2586 |
section 5739.01 of the Revised Code and the vendor is a delivery | 2587 |
vendor, the sale is conclusively determined to be consummated at | 2588 |
the location of the consumer. If the vendor is not a delivery | 2589 |
vendor, the sale is conclusively determined to be consummated at | 2590 |
the vendor's place of business where the contract or agreement
was | 2591 |
made, unless the warranty or contract is a component of the
sale | 2592 |
of a titled motor vehicle, titled watercraft, or titled
outboard | 2593 |
motor, in which case the sale is conclusively determined
to be | 2594 |
consummated in the county of titling. | 2595 |
(I) Except as otherwise provided in this division, if the | 2596 |
vendor
sells a prepaid authorization number or a prepaid telephone | 2597 |
calling card, the
sale is
conclusively determined to be | 2598 |
consummated at the vendor's place of business
and shall be taxed | 2599 |
at the time of sale. If the vendor sells
a prepaid authorization | 2600 |
number or prepaid telephone calling card
through a telephone call, | 2601 |
electronic commerce, or any other form
of remote commerce, the | 2602 |
sale is conclusively determined to be
made at the consumer's | 2603 |
shipping address, or, if there is no item
shipped, at the | 2604 |
consumer's billing address. | 2605 |
(B) Notwithstanding section 5739.033 of the
Revised Code, on | 2611 |
and after August 1, 2002, if a vendor provides
mobile | 2612 |
telecommunications service, the situs of all sales of that
service | 2613 |
is the residential or business street address that is the | 2614 |
customer's place of primary use of the service that is within the | 2615 |
licensed service area of the home service provider, regardless of | 2616 |
whether such mobile telecommunications service originates, | 2617 |
terminates, or passes through this state. No mobile | 2618 |
telecommunications service provided to a customer with a place of | 2619 |
primary use outside this state shall be subject to taxes, charges, | 2620 |
or fees imposed in this state. The situs of all sales of mobile | 2621 |
telecommunications service shall be determined under
the
"Mobile | 2622 |
Telecommunications Sourcing Act," Pub. L. No. 106-252,
114
Stat. | 2623 |
626-632 (2000), 4 U.S.C.A. 116-126, as amended. | 2624 |
(D) The tax commissioner may provide a home service provider | 2632 |
with an electronic database that meets the requirements of 4 | 2633 |
U.S.C.A. 119. If such database is provided, a home service | 2634 |
provider shall be held harmless from any tax, charge, or fee | 2635 |
liability for errors or omissions due solely to reliance on the | 2636 |
data contained in the database, subject to 4 U.S.C.A. 119 and 121. | 2637 |
If no electronic database is provided by the commissioner, a home | 2638 |
service provider may use an enhanced zip code to assign each | 2639 |
street address to a specific taxing jurisdiction, and the provider | 2640 |
shall be held harmless from any tax, charge, or fee liability in | 2641 |
this state that otherwise would be due solely as a result of an | 2642 |
assignment of a street address to an incorrect taxing | 2643 |
jurisdiction, subject to 4 U.S.C.A. 120 and 121. | 2644 |
(A) A municipal corporation or township from levying an | 2656 |
excise tax for any lawful purpose not to exceed three per cent on | 2657 |
transactions by which lodging by a hotel is or is to be furnished | 2658 |
to transient guests in addition to the tax levied by
section | 2659 |
5739.02 of the Revised Code.
If a municipal corporation or | 2660 |
township repeals a tax
imposed under
division (A) of this section, | 2661 |
and a county in
which the
municipal corporation or township has | 2662 |
territory has a
tax imposed
under division (C) of section 5739.09 | 2663 |
of the Revised
Code in
effect, the municipal corporation or | 2664 |
township may not
reimpose its
tax as long as that county tax | 2665 |
remains in effect. A
municipal
corporation or township in which a | 2666 |
tax is levied under
division
(B)(2) of section 351.021 of the | 2667 |
Revised Code may not
increase the
rate of its tax levied under | 2668 |
division (A) of this
section to
any rate that would cause the | 2669 |
total taxes levied under
both of
those divisions to exceed three | 2670 |
per cent on any lodging
transaction within the municipal | 2671 |
corporation or township. | 2672 |
Sec. 5739.024. Sec. 5739.09. (A)(1) A board of county | 2698 |
commissioners may,
by
resolution adopted by a majority of the | 2699 |
members of the board,
levy an excise tax not to exceed three per | 2700 |
cent on transactions
by
which lodging by a hotel is or is to be | 2701 |
furnished to transient
guests. The board shall establish all | 2702 |
regulations necessary to
provide for the administration and | 2703 |
allocation of the tax.
The
regulations may prescribe the time for | 2704 |
payment of the tax, and
may
provide for the imposition of a | 2705 |
penalty or interest, or both, for
late
payments,
provided
that the | 2706 |
penalty does not exceed ten per
cent of the amount of tax due, and | 2707 |
the
rate at which interest
accrues does not exceed the rate per | 2708 |
annum prescribed
pursuant to
section 5703.47 of the Revised Code.
| 2709 |
Except
as
provided
in divisions (A)(2)
and (3) of
this section, | 2710 |
the regulations shall
provide, after deducting the real and actual | 2711 |
costs of
administering the tax, for the return to each municipal | 2712 |
corporation or township that does not levy an excise tax on such | 2713 |
transactions, a uniform percentage of the tax collected in the | 2714 |
municipal corporation or in the unincorporated portion of the | 2715 |
township from each such transaction, not to exceed thirty-three | 2716 |
and one-third per cent. The remainder of the revenue arising
from | 2717 |
the tax shall be deposited in a separate fund and shall be
spent | 2718 |
solely to make contributions to the convention and
visitors' | 2719 |
bureau operating within the county, including a pledge
and | 2720 |
contribution of any portion of such remainder pursuant to an | 2721 |
agreement authorized by section 307.695 of the Revised Code.
| 2722 |
Except as
provided
in division (A)(2) or (3) of
this
section, on | 2723 |
and after May 10, 1994, a board of county
commissioners may not | 2724 |
levy an excise tax pursuant to this
division
in any municipal | 2725 |
corporation or township located wholly
or partly
within the county | 2726 |
that has in effect an ordinance or
resolution
levying an excise | 2727 |
tax pursuant to division (B) of this
section.
The board of a | 2728 |
county that has levied a tax under
division (C) of
this section | 2729 |
may, by resolution adopted within
ninety days after
July 15, 1985, | 2730 |
by a majority of the members of
the board, amend
the resolution | 2731 |
levying a tax under this division
to provide for a
portion of that | 2732 |
tax to be pledged and
contributed in accordance
with an agreement | 2733 |
entered
into under section
307.695 of the
Revised
Code. A tax, | 2734 |
any revenue from which is
pledged pursuant
to such
an agreement, | 2735 |
shall remain in effect at
the rate at which
it is
imposed for the | 2736 |
duration of the period
for which the revenue
therefrom has been so | 2737 |
pledged. | 2738 |
(2) A board of county commissioners that levies an excise | 2739 |
tax
under division (A)(1) of this section on June 30,
1997, at a | 2740 |
rate of
three per cent, and that has pledged revenue from the
tax | 2741 |
to an agreement entered into under section 307.695 of the Revised | 2742 |
Code,
may amend the resolution levying that tax
to provide for an | 2743 |
increase in the rate of the tax up to five per cent on each | 2744 |
transaction; to provide that revenue from the increase in the rate | 2745 |
shall be
spent solely to make contributions to the convention and | 2746 |
visitors' bureau
operating within the county to be used | 2747 |
specifically for promotion,
advertising, and marketing of the | 2748 |
region in which the county is located; to
provide that the rate in | 2749 |
excess of the three per cent levied under division
(A)(1) of this | 2750 |
section shall remain in effect at the rate at which it
is imposed | 2751 |
for the duration of the period during which any agreement is in | 2752 |
effect that was entered into under section 307.695 of the Revised | 2753 |
Code by the
board of county commissioners levying a tax under | 2754 |
division (A)(1) of this
section; and to provide that no portion of | 2755 |
that revenue need be
returned to townships or municipal | 2756 |
corporations as would otherwise be required
under division (A)(1) | 2757 |
of this section. | 2758 |
(b) That all of the revenue from the increase in
the rate | 2766 |
shall
be
pledged and contributed to a convention facilities | 2767 |
authority
established by
the board of county commissioners under | 2768 |
Chapter
351. of the
Revised Code on or before November 15, 1998, | 2769 |
and
used
to pay costs of constructing,
maintaining, operating, and | 2770 |
promoting a facility in the county, including
paying bonds, or | 2771 |
notes issued in anticipation of bonds, as provided by that | 2772 |
chapter; | 2773 |
(B) The legislative authority of a municipal corporation
or | 2795 |
the board of trustees of a township that is not wholly or
partly | 2796 |
located in a county that has in effect a resolution
levying an | 2797 |
excise tax pursuant to division (A)(1) of this section
may by | 2798 |
ordinance or resolution levy an excise tax not to exceed
three per | 2799 |
cent on transactions by which lodging by a hotel is or
is to be | 2800 |
furnished to transient guests. The legislative
authority of the | 2801 |
municipal corporation or township shall deposit
at least fifty per | 2802 |
cent of the revenue from the tax levied
pursuant to this division | 2803 |
into a separate fund, which shall be
spent solely to make | 2804 |
contributions to convention and visitors'
bureaus operating within | 2805 |
the county in which the municipal
corporation or township is | 2806 |
wholly or partly located, and the
balance of such revenue shall be | 2807 |
deposited in the general fund.
The municipal corporation or | 2808 |
township shall establish all
regulations necessary to provide for | 2809 |
the administration and
allocation of the tax.
The
regulations may | 2810 |
prescribe the time for payment of the tax, and
may provide for the | 2811 |
imposition of a penalty or interest, or both, for late
payments, | 2812 |
provided
that the penalty does not exceed ten per cent of the | 2813 |
amount of tax due, and
the
rate at which interest accrues does not | 2814 |
exceed the rate per annum prescribed
pursuant to section 5703.47 | 2815 |
of the Revised Code. The levy of a tax
under this division is
in | 2816 |
addition to any tax imposed on the same
transaction by a
municipal | 2817 |
corporation or a township as authorized
by division
(C)(1)(A) of | 2818 |
section
5739.025739.08 of the Revised Code. | 2819 |
(C) For the purpose of making the payments authorized by | 2820 |
section 307.695 of the Revised Code to construct and equip a | 2821 |
convention center in the county and to cover the costs of | 2822 |
administering the tax, a board of county commissioners of a
county | 2823 |
where a tax imposed under division (A)(1) of this section is
in | 2824 |
effect may, by resolution adopted within ninety days after
July | 2825 |
15, 1985, by a majority of the members of
the board, levy an | 2826 |
additional excise tax not to exceed three per
cent on transactions | 2827 |
by which lodging by a hotel is or is to be
furnished to transient | 2828 |
guests. The tax authorized by this
division shall be in addition | 2829 |
to any tax that is levied pursuant
to division (A) of this | 2830 |
section, but it shall not apply to
transactions subject to a tax | 2831 |
levied by a municipal corporation
or township pursuant to the | 2832 |
authorization granted by division
(C)(1)(A) of section
5739.02 | 2833 |
5739.08 of the
Revised Code. The board shall
establish all | 2834 |
regulations necessary
to provide for the
administration and | 2835 |
allocation of the tax.
The
regulations may prescribe the time for | 2836 |
payment of the tax, and
may
provide for the imposition of a | 2837 |
penalty or interest, or both, for
late
payments,
provided
that the | 2838 |
penalty does not exceed ten per
cent of the amount of tax due, and | 2839 |
the
rate at which interest
accrues does not exceed the rate per | 2840 |
annum prescribed
pursuant to
section 5703.47 of the Revised Code. | 2841 |
All
revenues arising
from
the tax shall be expended in accordance | 2842 |
with
section 307.695
of
the Revised Code. A tax imposed under | 2843 |
this
section shall
remain
in effect at the rate at which it is | 2844 |
imposed
for the
duration of
the period for which the revenue | 2845 |
therefrom has
been
pledged
pursuant to such section. | 2846 |
(D) For the purpose of providing contributions under | 2847 |
division (B)(1) of section 307.671 of the Revised Code to enable | 2848 |
the acquisition, construction, and equipping of a port authority | 2849 |
educational and cultural facility in the county and, to the
extent | 2850 |
provided for in the cooperative agreement authorized by
that | 2851 |
section, for the purpose of paying debt service charges on
bonds, | 2852 |
or notes in anticipation thereof, described in division
(B)(1)(b) | 2853 |
of that section, a board of county commissioners, by
resolution | 2854 |
adopted within ninety days after December 22,
1992, by a majority | 2855 |
of the members of the board, may
levy an additional excise tax not | 2856 |
to exceed one and one-half per
cent on transactions by which | 2857 |
lodging by a hotel is or is to be
furnished to transient guests. | 2858 |
The excise tax authorized by this
division shall be in addition to | 2859 |
any tax that is levied pursuant
to divisions (A), (B), and (C) of | 2860 |
this section, to any excise tax
levied pursuant to
division (C) of | 2861 |
section
5739.025739.08 of the Revised
Code, and to any excise tax | 2862 |
levied
pursuant to section 351.021 of
the Revised Code. The board | 2863 |
of
county commissioners shall
establish all regulations necessary | 2864 |
to
provide for the
administration and allocation of the tax that | 2865 |
are
not
inconsistent with this section or section 307.671 of the | 2866 |
Revised
Code.
The
regulations may prescribe the time for payment | 2867 |
of the tax, and
may provide for the imposition of a penalty or | 2868 |
interest, or both, for late
payments,
provided
that the penalty | 2869 |
does not exceed ten per cent of the amount of tax due, and
the | 2870 |
rate at which interest accrues does not exceed the rate per annum | 2871 |
prescribed
pursuant to section 5703.47 of the Revised Code. All | 2872 |
revenues arising from the tax shall be expended
in
accordance with | 2873 |
section 307.671 of the Revised Code and
division
(D) of this | 2874 |
section. The levy of a tax imposed under
this
section may not | 2875 |
commence prior to the first day of the month
next
following the | 2876 |
execution of the cooperative agreement
authorized
by section | 2877 |
307.671 of the Revised Code by all parties
to that
agreement.
Such | 2878 |
tax shall remain in effect at the rate at
which
it is imposed
for | 2879 |
the period of time described in division
(C) of
section
307.671 of | 2880 |
the Revised Code for which the revenue
from
the tax has
been | 2881 |
pledged by the county to the corporation
pursuant to such
section, | 2882 |
but, to any extent provided for in the
cooperative
agreement, for | 2883 |
no lesser period than the period of
time required
for payment of | 2884 |
the debt service charges on bonds,
or
notes in
anticipation | 2885 |
thereof, described in division (B)(1)(b)
of
that
section. | 2886 |
(E) For the purpose of paying the costs of acquiring, | 2887 |
constructing, equipping, and improving a municipal educational
and | 2888 |
cultural facility, including debt service charges on bonds | 2889 |
provided for in division (B) of section 307.672 of the Revised | 2890 |
Code, and for such additional purposes as are determined by the | 2891 |
county in the resolution levying the tax or amendments thereto, | 2892 |
including subsequent amendments providing for paying costs of | 2893 |
acquiring,
constructing, renovating, rehabilitating, equipping, | 2894 |
and improving a port
authority educational and cultural performing | 2895 |
arts facility, as defined in
section 307.674 of the Revised Code, | 2896 |
including debt service charges on bonds provided for in
division | 2897 |
(B) of section 307.674 of the Revised Code, the legislative | 2898 |
authority of a county, by resolution adopted
within ninety days | 2899 |
after June 30, 1993, by a majority of the members of the | 2900 |
legislative authority, may levy an additional excise tax not to | 2901 |
exceed one
and one-half per cent on transactions by which lodging | 2902 |
by a hotel
is or is to be furnished to transient guests. The | 2903 |
excise tax
authorized by this division shall be in addition to any | 2904 |
tax that
is levied pursuant to divisions (A), (B), (C), and (D) of | 2905 |
this
section, to any excise tax levied pursuant to
division (C) of | 2906 |
section
5739.025739.08 of the Revised Code, and to any excise tax | 2907 |
levied
pursuant to section 351.021 of the Revised Code. The | 2908 |
legislative
authority of the county shall establish all | 2909 |
regulations necessary
to provide for the administration and | 2910 |
allocation of the tax.
The
regulations may prescribe the time for | 2911 |
payment of the tax, and
may
provide for the imposition of a | 2912 |
penalty or interest, or both, for
late
payments,
provided
that the | 2913 |
penalty does not exceed ten per
cent of the amount of tax due, and | 2914 |
the
rate at which interest
accrues does not exceed the rate per | 2915 |
annum prescribed
pursuant to
section 5703.47 of the Revised Code. | 2916 |
All
revenues arising from the
tax shall be expended in accordance | 2917 |
with
section 307.672 of the
Revised Code and division (E) of this | 2918 |
section. The levy of a tax
imposed under this division shall not | 2919 |
commence prior to the first
day of the month next following the | 2920 |
execution of the cooperative
agreement authorized by section | 2921 |
307.672 of the Revised Code by all
parties to that agreement.
Such | 2922 |
tax shall remain in effect at the
rate at which it is
imposed for | 2923 |
the period of time determined by
the legislative
authority of the | 2924 |
county, but not to exceed fifteen
years. | 2925 |
(F) The legislative authority of a county that has levied a | 2926 |
tax
under division (E) of this section may, by resolution adopted | 2927 |
within
one hundred eighty days after
January 4, 2001, by a | 2928 |
majority of the members of the
legislative
authority, amend the | 2929 |
resolution levying a tax under
division
(E)
of this section to | 2930 |
provide for the use of the
proceeds of that
tax, to the extent | 2931 |
that it is no longer needed
for its original
purpose as
determined | 2932 |
by the parties to a
cooperative agreement
amendment pursuant to | 2933 |
division (D) of
section 307.672 of the
Revised Code, to pay costs | 2934 |
of acquiring,
constructing, renovating,
rehabilitating, equipping, | 2935 |
and improving
a port
authority
educational and cultural performing | 2936 |
arts
facility, including debt
service charges on bonds provided | 2937 |
for in
division (B) of section
307.674 of the Revised Code, and to | 2938 |
pay
all obligations under any
guaranty agreements,
reimbursement | 2939 |
agreements, or other credit
enhancement agreements described in | 2940 |
division (C) of section
307.674 of the Revised Code. The | 2941 |
resolution may also
provide
for
the extension of the tax at
the | 2942 |
same rate for the longer of the
period of time determined by the | 2943 |
legislative authority of the
county, but not to exceed an | 2944 |
additional
twenty-five years, or the
period of time required to | 2945 |
pay all debt service
charges on bonds
provided for in division (B) | 2946 |
of section 307.672 of the Revised
Code
and on port authority | 2947 |
revenue bonds provided for in division
(B) of
section 307.674 of | 2948 |
the Revised Code. All revenues arising
from the amendment and | 2949 |
extension
of the tax shall be expended in
accordance with section | 2950 |
307.674 of the Revised Code and
divisions
(E) and (F) of this | 2951 |
section. | 2952 |
(G) For purposes of a tax levied by a county, township, or | 2953 |
municipal corporation under this section or
division (C) of | 2954 |
section
5739.025739.08 of the Revised Code, a board of county | 2955 |
commissioners, board of township
trustees,
or
the legislative | 2956 |
authority of a municipal corporation
may adopt a resolution or | 2957 |
ordinance at any time specifying that
"hotel," as otherwise | 2958 |
defined in
section 5739.01 of the Revised
Code, includes | 2959 |
establishments in which fewer than five rooms
are
used for the | 2960 |
accommodation of guests. The resolution or ordinance
may
apply to | 2961 |
a tax imposed pursuant to this section prior to the
adoption of | 2962 |
the
resolution or ordinance if the resolution or
ordinance so | 2963 |
states, but the tax
shall not apply to transactions
by which | 2964 |
lodging by such an establishment is
provided to transient
guests | 2965 |
prior to the adoption of the resolution or
ordinance. | 2966 |
(B) No person shall continue to engage in the business of | 2979 |
selling at retail or sell at retail incidental to any other | 2980 |
regularly conducted business after the license issued to that | 2981 |
person pursuant to section 5739.17 of the Revised Code has been | 2982 |
revoked under section 5739.19 of the Revised Code or while the | 2983 |
license is suspended by the tax commissioner under division
(B)(2) | 2984 |
of section 5739.30 of the Revised Code, nor shall any
person | 2985 |
obtain a new license from the county auditor or the tax | 2986 |
commissioner while such
revocation or suspension is in effect. If | 2987 |
a corporation's
license has been revoked or suspended, none of its | 2988 |
officers, or
employees having control or supervision of or charged | 2989 |
with the
responsibility of filing returns and making payments of | 2990 |
tax due,
shall obtain a license from the county auditor or the tax | 2991 |
commissioner
during the period
of such revocation or suspension. | 2992 |
Sec. 5739.99. (A) Whoever violates section 5739.26 or | 2993 |
5739.29 of the Revised Code shall be fined not less than | 2994 |
twenty-five nor more than one hundred dollars for a first
offense; | 2995 |
for each subsequent offense such person shall, if a
corporation, | 2996 |
be fined not less than one hundred nor more than
five hundred | 2997 |
dollars, or if an individual, or a member of a
partnership, firm, | 2998 |
or association, be fined not less than
twenty-five nor more than | 2999 |
one hundred dollars, or imprisoned not
more than sixty days, or | 3000 |
both. | 3001 |
(2) Whoever violates division (A)(2) of section 5739.31 of | 3012 |
the Revised Code shall be fined not less than one hundred dollars | 3013 |
nor more than five hundred dollars, or imprisoned for not more | 3014 |
than ten days, or both, for the first offense; for each
subsequent | 3015 |
offense, each such person shall be fined not less than
one | 3016 |
thousand dollars nor more than twenty-five hundred dollars,
or | 3017 |
imprisoned not more than thirty days, or both. The motor
vehicles | 3018 |
and goods of any person charged with violating division
(A)(2) of | 3019 |
section 5739.31 of the Revised Code may be impounded
and held | 3020 |
pending the disposition of the charge, and may be sold
at auction | 3021 |
by the county sheriff in the manner prescribed by law
to satisfy | 3022 |
any fine imposed by this division. | 3023 |
(B) Each consumer, storing, using, or otherwise consuming
in | 3064 |
this state tangible personal property or realizing in this
state | 3065 |
the benefit of any service provided, shall be liable for the
tax, | 3066 |
and such liability shall not be extinguished until the tax
has | 3067 |
been paid to this state; provided, that the consumer shall be | 3068 |
relieved from further liability for the tax if the tax has been | 3069 |
paid to a seller in accordance with section 5741.04 of the
Revised | 3070 |
Code or prepaid by the seller in accordance with section
5741.06 | 3071 |
of the Revised Code. | 3072 |
(3) Property or services, the storage, use, or other | 3085 |
consumption of or benefit from which this state is prohibited
from | 3086 |
taxing by the Constitution of the
United States, laws of the | 3087 |
United States, or the Constitution of this
state. This exemption | 3088 |
shall not exempt from the application of the tax imposed by this | 3089 |
section the storage, use, or consumption of tangible personal | 3090 |
property that was purchased in interstate commerce, but
that has | 3091 |
come to rest in this state, provided that fuel to
be used or | 3092 |
transported in carrying on interstate commerce that is
stopped | 3093 |
within this state pending transfer from one conveyance to another | 3094 |
is exempt from the excise tax imposed by this section and section | 3095 |
5739.02 of the Revised Code; | 3096 |
(5) Tangible personal property or services rendered, upon | 3103 |
which taxes have been paid to another jurisdiction to the extent | 3104 |
of the amount of the tax paid to such other jurisdiction. Where | 3105 |
the amount of the tax imposed by this section and imposed
pursuant | 3106 |
to section 5741.021, 5741.022, or 5741.023 of the
Revised Code | 3107 |
exceeds the amount paid to another jurisdiction, the
difference | 3108 |
shall be allocated between the tax imposed by this
section and any | 3109 |
tax imposed by a county or a transit authority
pursuant to section | 3110 |
5741.021, 5741.022, or 5741.023 of the
Revised Code, in proportion | 3111 |
to the respective rates of such
taxes. | 3112 |
(E)(1) If any transaction is claimed to be exempt under | 3135 |
division (E)
of
section 5739.01 of the Revised Code or under | 3136 |
section 5739.02
of the Revised Code, with the exception of | 3137 |
divisions (B)(1) to (11)
or (28) of section 5739.02 of the Revised | 3138 |
Code, the consumer shall
furnishprovide to the seller, and the | 3139 |
seller
shall obtain from the consumer,
a
certificate specifying | 3140 |
the reason that the
transaction is
not subject to the tax.
The | 3141 |
certificate shall be provided either in a hard copy form or | 3142 |
electronic form, as prescribed by the tax commissioner. If the | 3143 |
transaction is
claimed to be exempt under
division (B)(13) of | 3144 |
section 5739.02 of
the Revised Code,
the exemption certificate | 3145 |
shall be
signedprovided by
both the contractor and
contractee, | 3146 |
and the. Such contractee shall be
deemed to be the consumer of all | 3147 |
items
purchased
under the claim
of exemption if it is subsequently | 3148 |
determined that
the exemption
is not properly claimed. The | 3149 |
certificate shall be
in such form as the tax commissioner by rule | 3150 |
prescribes.
IfThe seller shall maintain records, including | 3151 |
exemption certificates, of all sales on which a consumer has | 3152 |
claimed an exemption, and provide them to the tax commissioner on | 3153 |
request. | 3154 |
(F) A seller who files a petition for reassessment | 3163 |
contesting the
assessment of tax on transactions for which the | 3164 |
seller obtained no valid
exemption certificates, and for which the | 3165 |
seller failed
to establish that
the transactions were not subject | 3166 |
to the tax
during the
one-hundred-twenty-day period allowed under | 3167 |
division
(E) of this
section, may present to the tax commissioner | 3168 |
additional
evidence
to prove that the transactions were exempt. | 3169 |
The seller
shall file
such evidence within ninety days of the | 3170 |
receipt by the
seller of
the notice of assessment, except that, | 3171 |
upon application
and for
reasonable cause, the tax commissioner | 3172 |
may extend the
period for
submitting such evidence thirty days. | 3173 |
Sec. 5740.02. (A) Subject to division (B) of this section, | 3209 |
the state of Ohio shall participate in
discussions with other | 3210 |
states regarding the development of a
streamlined sales and use | 3211 |
tax system to reduce the burden and cost
for all sellers to | 3212 |
collect this state's sales and use taxes. The
state also shall | 3213 |
participate in multi-state discussions to
review
or amend the | 3214 |
terms of the agreement to simplify and
modernize
sales and use tax | 3215 |
administration that embodies the
requirements
set forth in section | 3216 |
5740.05 of the
Revised Code.
For
purposes of
these discussions, | 3217 |
the state shall be represented by three
delegates. The tax | 3218 |
commissioner
or the
commissioner's designee
shall be the | 3219 |
chairperson of the delegation. The other delegates
shall be one | 3220 |
delegate chosen by the speaker of the house of
representatives and | 3221 |
one delegate chosen by the president of the
senate. In all | 3222 |
matters where voting by the member states is
required to amend the | 3223 |
agreement, unanimous approval by this state's delegation shall be | 3224 |
required for the state, through the chairperson, to cast this | 3225 |
state's
vote. | 3226 |
(B) The state shall not participate in the discussions | 3227 |
referred to in division (A) of this section unless the meetings at | 3228 |
which the discussions occur are conducted in accordance with the | 3229 |
requirements of divisions (C), (F), (G), and (H) of section 121.22 | 3230 |
of the Revised Code as if the participants of the meeting were a | 3231 |
public body as defined in that section or substantially similar | 3232 |
requirements. Notwithstanding division (F) of that section, | 3233 |
written notice of such meetings shall be provided to the news | 3234 |
media that have requested notification at least thirty days before | 3235 |
the day of the meeting. Any person may bring an action to enforce | 3236 |
this division in the court of common pleas of Franklin county. | 3237 |
Upon proof of a violation or threatened violation of this | 3238 |
division, the court shall issue a writ of injunction or mandamus | 3239 |
to compel compliance with this division. | 3240 |
Sec. 5740.03. Subject to section 5740.05 of the Revised
Code, | 3241 |
the tax commissioner may enter into the agreement with one
or more | 3242 |
states, provided that the general assembly first authorizes the | 3243 |
tax commissioner to
enter into the agreement. In furtherance of | 3244 |
the agreement, the
commissioner
may act
jointly with other member | 3245 |
states to
establish
standards for
certification of service | 3246 |
providers and
automated
systems,
establish performance standards | 3247 |
for multi-state
sellers,
and
procure goods and services. The | 3248 |
commissioner may
take other
actions reasonably required to | 3249 |
implement this chapter,
including
adopting rules. | 3250 |
(B) Consistent with division (A) of this section, no person | 3319 |
shall have any cause of action or defense under the agreement or | 3320 |
by virtue of this state's approval of the agreement. No person | 3321 |
may challenge, in any action brought under any provision of law, | 3322 |
any action or inaction by any department, agency, or other | 3323 |
instrumentality of this state, or any political subdivision of | 3324 |
this state, on the ground that the action or inaction is | 3325 |
inconsistent with the agreement. | 3326 |
A seller that contracts with a certified service provider is | 3338 |
not liable to the state for sales or use taxes due on transactions | 3339 |
processed by the certified service provider, unless the seller | 3340 |
misrepresented the type of tangible personal property or services | 3341 |
it sells,
or committed fraud. In the absence of probable cause to | 3342 |
believe
that the seller made a material misrepresentation or has | 3343 |
committed
fraud, the seller is not subject to audit of the | 3344 |
transactions
processed by the certified service provider. A | 3345 |
seller is subject
to audit for transactions not processed by a | 3346 |
certified service
provider. The member states acting jointly may | 3347 |
perform a system
check of the seller and review the seller's | 3348 |
procedures to
determine if the certified service provider's system | 3349 |
is
functioning properly and the extent to which the seller's | 3350 |
transactions are being processed by the provider. | 3351 |
Sec. 5740.08. (A) A certified service provider shall | 3364 |
preserve the privacy of consumers who buy, lease, or rent tangible | 3365 |
personal
property or services from sellers with whom the provider | 3366 |
has
contracted for the collection and remittance of sales and use | 3367 |
taxes to this state. The provider shall protect consumer | 3368 |
information in the same manner as required of the department of | 3369 |
taxation for taxpayer information. The provider shall use a | 3370 |
certified automated
system to perform sales and use tax | 3371 |
calculations, remittances, and
reporting that does not retain the | 3372 |
personally identifiable
information of consumers, except as | 3373 |
follows: | 3374 |
(B) A certified service provider shall provide to consumers | 3385 |
clear and conspicuous notice of its information retention and | 3386 |
sharing practices, including what information it collects, how the | 3387 |
information collected is used, and whether the information is | 3388 |
disclosed to other member states. A
provider that retains | 3389 |
personally identifiable information in
accordance with division | 3390 |
(A) of this section shall notify
consumers of its intent to retain | 3391 |
such information and shall
afford consumers reasonable access to | 3392 |
their data and the
opportunity to correct inaccurately recorded | 3393 |
data. | 3394 |
Section 2. That existing sections 307.671, 307.672, 307.674, | 3428 |
307.695, 311.37, 311.99, 351.01, 351.021, 351.03, 351.141, 505.56, | 3429 |
3715.52, 4501.32, 5739.01, 5739.02,
5739.024, 5739.03, 5739.033, | 3430 |
5739.31, 5739.99, and 5741.02 of the
Revised Code are hereby | 3431 |
repealed. | 3432 |