Section 1. That sections 323.152, 2935.01, 3317.026, | 48 |
3734.905, 3734.907, 3769.088, 3924.66, 4305.131, 4307.05, 4307.07, | 49 |
4503.065, 5117.071, 5703.05, 5703.21, 5703.37, 5703.51, 5711.31, | 50 |
5715.49, 5715.50,
5717.02, 5727.26, 5727.28, 5727.39, 5727.47, | 51 |
5727.471, 5727.89, 5727.91, 5727.93,
5728.01, 5728.02, 5728.03, | 52 |
5728.04, 5728.06, 5728.061, 5728.07,
5728.08, 5728.09, 5728.10, | 53 |
5728.11, 5728.13, 5733.021, 5733.04, 5733.05, 5733.11,
5733.12, | 54 |
5733.28, 5735.06, 5735.11, 5735.12, 5735.122, 5735.13, 5735.14, | 55 |
5735.141,
5735.142, 5735.18, 5735.311, 5739.01, 5739.011, 5739.02, | 56 |
5739.026,
5739.031, 5739.033, 5739.05, 5739.104, 5739.13, 5739.17, | 57 |
5739.31,
5739.99,
5741.01, 5741.13, 5743.05, 5743.081, 5743.53, | 58 |
5743.56,
5745.11,
5745.12, 5745.13, 5747.025, 5747.06, 5747.08, | 59 |
5747.13,
5749.07,
and 5749.08 be amended; that section 5735.311 | 60 |
(5728.05)
be amended
for the purpose of adopting a new section | 61 |
number as
indicated in
parentheses; and that new sections 5739.07 | 62 |
and
5741.10 and
sections 5703.60, 5703.70, and 5739.034 of the | 63 |
Revised Code be
enacted to read as follows: | 64 |
(D) The reductions in taxable value referred to in this | 135 |
section
shall be applied solely as a factor for the purpose of | 136 |
computing
the reduction of taxes under this section and shall not | 137 |
affect
the total value of property in any subdivision or taxing | 138 |
district
as listed and assessed for taxation on the tax lists and | 139 |
duplicates, or any direct or indirect limitations on indebtedness | 140 |
of a subdivision or taxing district. If after application of | 141 |
sections 5705.31 and 5705.32 of the Revised Code, including the | 142 |
allocation of all levies within the ten-mill limitation to debt | 143 |
charges to the extent therein provided, there would be | 144 |
insufficient funds for payment of debt charges not provided for
by | 145 |
levies in excess of the ten-mill limitation, the reduction of | 146 |
taxes provided for in sections 323.151 to 323.159 of
the Revised | 147 |
Code, shall be proportionately adjusted to the extent necessary
to | 148 |
provide such funds from levies within the ten-mill limitation. | 149 |
(B) "Peace officer" includes, except as provided in section | 157 |
2935.081 of the Revised Code, a sheriff; deputy
sheriff;
marshal; | 158 |
deputy marshal; member of the organized
police
department of any | 159 |
municipal corporation, including a member of
the organized police | 160 |
department of a municipal corporation in an
adjoining state | 161 |
serving in Ohio under a contract pursuant to
section 737.04 of the | 162 |
Revised Code; member of a police force
employed by a metropolitan | 163 |
housing authority under division (D)
of section 3735.31 of the | 164 |
Revised Code; member of a police
force employed by a
regional | 165 |
transit authority under division (Y) of section 306.05 of the | 166 |
Revised
Code; state university law
enforcement officer appointed | 167 |
under section 3345.04 of the
Revised Code; enforcement agent of | 168 |
the department of
public safety designated under section 5502.14 | 169 |
of the Revised Code;
employee of the department of taxation to | 170 |
whom investigation powers have been delegated under section | 171 |
5743.45 of the Revised Code; employee of the
department of natural | 172 |
resources who is a natural resources law enforcement
staff officer | 173 |
designated pursuant to section 1501.013 of the Revised Code, a | 174 |
forest officer designated pursuant to section
1503.29 of the | 175 |
Revised Code, a preserve officer designated pursuant to section | 176 |
1517.10 of the Revised Code, a wildlife officer designated | 177 |
pursuant to section
1531.13 of the Revised Code, a park officer | 178 |
designated pursuant to section
1541.10 of the Revised Code, or a | 179 |
state
watercraft officer designated pursuant to
section 1547.521 | 180 |
of the Revised
Code; individual designated to perform law | 181 |
enforcement duties under
section 511.232, 1545.13, or 6101.75 of | 182 |
the Revised Code; Ohio veterans' home
police officer appointed | 183 |
under
section 5907.02 of the Revised Code; special police officer | 184 |
employed by a port
authority under section 4582.04 or 4582.28 of | 185 |
the Revised Code; police
constable of any
township; police | 186 |
officer of a township or joint township
police
district; the house | 187 |
sergeant at arms if the house sergeant at arms has
arrest | 188 |
authority pursuant to division (E)(1) of section 101.311 of the | 189 |
Revised Code;
and an assistant house sergeant at arms; and, for | 190 |
the purpose of
arrests within those areas,
and
for the purposes of | 191 |
Chapter 5503. of the Revised Code, and the
filing of and service | 192 |
of process relating to those offenses
witnessed or investigated by | 193 |
them, includes the superintendent
and troopers of the state | 194 |
highway patrol. | 195 |
Sec. 3317.026. (A) As used in this section,
"refunded | 208 |
taxes" means taxes charged and payable from
real and tangible | 209 |
personal property, including public utility
property, that have | 210 |
been found to have been overpaid as the
result of reductions in | 211 |
the taxable value of such property and that
have been refunded, | 212 |
including any interest or penalty refunded
with those taxes. If | 213 |
taxes are refunded over a period of time pursuant to
division | 214 |
(B)(2), (3), or (4) of section 319.36 or division (C) of
section | 215 |
5727.471 of the Revised Code,
the total amount of taxes required | 216 |
to be refunded, excluding any interest
accruing after the day the | 217 |
undertaking is entered into, shall be considered to
have been | 218 |
refunded on the day the first portion of the overpayment is paid | 219 |
or
credited. | 220 |
(B) Not later than the last day of February each year,
each | 221 |
county auditor shall certify to the tax commissioner, for
each | 222 |
school district in the county, the amount of refunded taxes | 223 |
refunded
in the preceding calendar year and the reductions in | 224 |
taxable value that
resulted in those refunds, except for | 225 |
reductions in taxable value that
previously have been reported to | 226 |
the tax commissioner on an
abstract. If the tax commissioner | 227 |
determines that
the amount of refunded taxes certified for a | 228 |
school district
exceeds three per cent of the total taxes charged | 229 |
and payable for current
expenses of the school district for the | 230 |
calendar year in which those taxes
were refunded, the tax | 231 |
commissioner shall certify the
reductions in taxable value that | 232 |
resulted in those refunds on or before the
first day of June to | 233 |
the department of education. Upon receiving the
certification by | 234 |
the tax commissioner, the department of
education shall reduce the | 235 |
total taxable value of the school
district, as defined in section | 236 |
3317.02 of the
Revised Code, by the total amount of the
reductions | 237 |
in taxable value that resulted in those refunds for the purpose of | 238 |
computing the state aid for
the school district for the current | 239 |
fiscal year under section
3317.022 of the Revised Code. The | 240 |
increase in the
amount of such aid resulting from the adjustment | 241 |
required by
this section shall be paid to the school district on | 242 |
or before
the thirtieth day of June of
the current year. | 243 |
(C) Not later than the first day of June each year, the tax | 249 |
commissioner shall certify to the department of education for each | 250 |
school district the total of the increases in taxable value above | 251 |
the amount of taxable value on which tax was paid, as provided in | 252 |
division (B)(1) or (2) of section 5727.47 of the Revised Code, as | 253 |
determined by the commissioner in the preceding calendar year. | 254 |
Upon receiving the certification, the department shall increase | 255 |
the total taxable value, as defined in section 3317.02 of the | 256 |
Revised Code, of the school district by the total amount of the | 257 |
increase in taxable value certified by the commissioner for
the | 258 |
school district for the purpose of computing the school
district's | 259 |
state aid for the following fiscal year under section
3317.022 of | 260 |
the Revised Code. | 261 |
(B) When the fee imposed pursuant to section 3734.901 of
the | 281 |
Revised Code has been paid on tires that are sold by a retail | 282 |
dealer or wholesale distributor to a motor vehicle manufacturer, | 283 |
or to a wholesale distributor or retail dealer for the purpose of | 284 |
resale outside this state, the seller in this state is entitled
to | 285 |
a refund of the amount of the fee actually paid on the tires.
To | 286 |
obtain a refund under this division, the seller shall apply to
the | 287 |
tax commissioner, shall furnish documentary evidence
satisfactory | 288 |
to the
tax commissioner that the price paid by the
purchaser did | 289 |
not include the fee, and shall provide the name and
address of the | 290 |
purchaser to the
tax commissioner. The seller
shall apply on the | 291 |
form prescribed by the
tax commissioner,
within four years after | 292 |
the date of the sale. Upon receipt of an
application, the
tax | 293 |
commissioner shall determine the amount of
any refund due and | 294 |
shall certify that amount to the director of
budget and management | 295 |
and the treasurer of state for payment from
the tax refund fund | 296 |
created in section 5703.052 of the Revised
Code. | 297 |
Sec. 3734.907. (A) Any person required to pay the fee | 304 |
imposed by section 3734.901 of the Revised Code is personally | 305 |
liable for the fee. The tax commissioner may make an assessment, | 306 |
based upon any information in the commissioner's possession, | 307 |
against any person who fails to file a return or pay any fee, | 308 |
interest, or additional charge as required by sections 3734.90 to | 309 |
3734.9014 of the Revised Code. The commissioner shall give the | 310 |
person assessed written notice of the assessment
asin the manner | 311 |
provided in
section
5703.37 of the Revised Code.
With the notice, | 312 |
the commissioner shall provide instructions on how to petition for | 313 |
reassessment and request a hearing on the petition. | 314 |
(D) Unless the person assessed files with the tax | 324 |
commissioner within sixty days after service of the
notice of | 325 |
assessment, either personally or by certified mail
as provided in | 326 |
section 5703.056 of the Revised Code, a
written petition
for | 327 |
reassessment
in writingsigned by the person assessed or
thethat | 328 |
person's
authorized agent
having knowledge of the facts, the | 329 |
assessment
becomes final and
the amount of the assessment is due | 330 |
and
payable
from the person
assessed to the treasurer of state.
A | 331 |
The
petition
shall indicate the
objections
to the assessment of | 332 |
the
person
assessed, but
additional objections may be raised in | 333 |
writing
if
received by the commissioner prior to the date
shown on | 334 |
the
final
determination of the
person assessed, but
additional | 335 |
objections
may be raised in
writing prior to the date
shown on the | 336 |
final
determination
of the
tax commissioner.
The
commissioner | 337 |
shall
grant the petitioner a
hearing on the petition,
unless | 338 |
waived by the petitioner. | 339 |
(E) After an assessment becomes final, if any portion of
the | 349 |
assessment, including accrued interest, remains unpaid, a | 350 |
certified copy of the
tax commissioner's entry making the | 351 |
assessment
final may be filed in the office of the clerk of the | 352 |
court of
common pleas in the county in which the person assessed | 353 |
resides
or
in which the person's business is conducted. If the | 354 |
person
assessed
maintains no place of business in this state and | 355 |
is not a
resident of this state, the certified copy of the entry | 356 |
may be
filed in the office of the clerk of the court of common | 357 |
pleas of
Franklin county. | 358 |
(F) If the
tax commissioner believes that collection of the | 375 |
fee
will be jeopardized unless proceedings to collect or secure | 376 |
collection of the fee are instituted without delay, the | 377 |
commissioner may issue a jeopardy assessment against the person | 378 |
liable for the fee.
UponImmediatly upon the issuance of the | 379 |
jeopardy assessment,
the
commissioner
immediately shall file an | 380 |
entry with the clerk
of the
court of common pleas in the manner | 381 |
prescribed by division
(E) of
this section. Notice of the | 382 |
jeopardy assessment shall be
served
on the person assessed or the | 383 |
person's legal
representative, as
provided in section 5703.37 of | 384 |
the Revised Code,
within five days
of the filing of the entry with | 385 |
the clerk.
The total amount
assessed is immediately due and | 386 |
payable, unless the person
assessed files a petition for | 387 |
reassessment in accordance with
division (D) of this section and | 388 |
provides security in a form
satisfactory to the commissioner and | 389 |
in an amount sufficient to
satisfy the unpaid balance of the | 390 |
assessment. Full or partial
payment of the assessment does not | 391 |
prejudice the commissioner's
consideration of the petition for | 392 |
reassessment. | 393 |
(B) Unless the party
to whom the notice of assessment is | 413 |
directedassessed files with the
tax commissioner within sixty | 414 |
days
after
service of the notice of assessment, either personally | 415 |
or by
certified mail, a
written petition for reassessment
in | 416 |
writing, signed by
the party
assessed, or
by thethat party's | 417 |
authorized agent
having
knowledge
of the facts, the assessment | 418 |
shall becomebecomes final and
the
amount of the assessment
shall | 419 |
beis due and payable from the
party
assessed to the
tax | 420 |
commissioner. The petition shall
indicate
the
objections of the | 421 |
party assessed, but additional
objections
may be
raised in writing | 422 |
if received
by the
commissioner prior to the date shown on
the | 423 |
final
determination
by
the commissioner. | 424 |
The commissioner may make
such correction to
the assessment | 430 |
as the commissioner finds proper. The
commissioner shall
serve a | 431 |
copy of the
commissioner's
final determination on the petitioner | 432 |
by personal service or
certified mail, and the commissioner's | 433 |
decision in the
matter
shall be final,
subject to appeal as | 434 |
provided in section 5717.02 of the
Revised
Code. Only objections | 435 |
decided on the merits by the board
of tax
appeals or a court shall | 436 |
be given collateral estoppel or
res
judicata effect in considering | 437 |
an application for refund of
amounts paid pursuant to the | 438 |
assessment.
If the petition has been properly filed, the | 439 |
commissioner shall proceed under section 5703.60 of the Revised | 440 |
Code. | 441 |
(C) After an assessment becomes final, if any portion of
the | 442 |
assessment remains unpaid, including accrued interest, a
certified | 443 |
copy of the
tax
commissioner's entry making the assessment final | 444 |
may
be filed in
the office of the clerk of the court of common | 445 |
pleas
in the
county in which the place, track, or enclosure for | 446 |
which
the
permit was issued is located or the county in which the | 447 |
party
assessed resides or has its principal place of business. If | 448 |
the
party assessed maintains no place of business in this state | 449 |
and
is
not a resident of this state, the certified copy of the | 450 |
entry
may
be filed in the office of the clerk of the court of | 451 |
common
pleas
of Franklin county. | 452 |
Sec. 3924.66. (A) In determining Ohio adjusted gross
income | 473 |
under Chapter 5747. of the Revised Code, an account holder may | 474 |
deduct
an amount
equaling the total of the deposits that the | 475 |
account holder, the account
holder's spouse, or the account | 476 |
holder's employer made to the account during
the taxable year, to | 477 |
the extent that the funds for the deposits have not
otherwise been | 478 |
deducted or excluded in determining the account holder's
federal | 479 |
adjusted gross
income. The amount deducted by an account holder | 480 |
for a taxable year shall not
exceed three thousand dollars. If | 481 |
two married persons each have an account,
each
spouse may claim | 482 |
the deduction described in this section, and
the amount deducted | 483 |
by each spouse shall not exceed three
thousand dollars, whether | 484 |
the spouses file returns jointly or
separately. | 485 |
(B) The maximum deduction allowed under division (A) of
this | 486 |
section shall be adjusted annually by the department of taxation | 487 |
to
reflect increases in the consumer price index for all items for | 488 |
all urban
consumers for the
north centralmidwest region, as | 489 |
publisheddetermined by
the United
States bureau of labor | 490 |
statistics
for the period of the first day of January of the | 491 |
preceding calendar year to the last day of December of the | 492 |
preceding calendar year. The department of taxation shall | 493 |
determine in September of each tax year the adjustment that will | 494 |
be effective for the succeeding tax year. The department shall | 495 |
not make the adjustment in any tax year in which the maximum | 496 |
deduction resulting from the adjustment is less than the maximum | 497 |
deduction allowed for the previous tax year. | 498 |
(D) In determining Ohio adjusted gross income under
Chapter | 505 |
5747. of the Revised Code, an account holder shall add to the | 506 |
account
holder's federal adjusted gross income an amount equal to | 507 |
the sum of
the amounts described in divisions
(D)(1) and (2) of | 508 |
this section
to the extent that those amounts were included in the | 509 |
account
holder's federal adjusted gross income and previously | 510 |
deducted
in determining the account holder's
Ohio adjusted gross | 511 |
income. In
determining the extent to which amounts withdrawn from | 512 |
the
account shall be included in the account holder's
Ohio | 513 |
adjusted gross income, the
tax commissioner shall be guided by
the | 514 |
provisions of sections
72 and 408 of the Internal Revenue Code | 515 |
governing the
determination of the amount of withdrawals from an | 516 |
individual
retirement account to be included in federal gross | 517 |
income. | 518 |
(F) If a dependent of an account
holder becomes
ineligible | 532 |
to continue to participate in the
account holder's policy, plan, | 533 |
or contract of health coverage, the account
holder may withdraw | 534 |
funds from the account holder's account and use those
funds to pay | 535 |
the premium for the first year of a policy,
plan, or contract of | 536 |
health coverage for the dependent and to
pay
any deductible for | 537 |
the first year of that policy, plan, or
contract. Funds withdrawn | 538 |
and used for that purpose shall not be included in
the account | 539 |
holder's Ohio adjusted gross income in
determining taxes due under | 540 |
Chapter 5747. of the
Revised Code. | 541 |
No assessment shall be made against any permit holder for
any | 550 |
taxes imposed by section 4301.42, 4301.421, 4301.424, 4301.43, | 551 |
4301.432, or 4305.01 of the Revised Code more than three years | 552 |
after the last day of the calendar month in which the sale was | 553 |
made or more than three years after the return for that period is | 554 |
filed, whichever is later. This section does not bar an | 555 |
assessment against any permit holder or registrant as provided in | 556 |
section 4303.331 of the Revised Code who fails to file a return
as | 557 |
required by section 4301.422 or 4303.33 of the Revised Code,
or | 558 |
who files a fraudulent return. | 559 |
(B) Unless the party
to whom the notice of assessment is | 569 |
directedassessed files with the
tax commissioner within sixty | 570 |
days after
service of the notice of assessment, either personally | 571 |
or by
certified mail
as provided in section 5703.056 of the | 572 |
Revised
Code, a
written petition for reassessment
in writing, | 573 |
signed by
the party
assessed, or
by that party's authorized agent | 574 |
having knowledge
of
the facts, the assessment
shall becomebecomes | 575 |
final and
the
amount of the
assessment
shall beis due and payable | 576 |
from the
party
assessed to the
treasurer of state. The petition | 577 |
shall
indicate
the objections of
the party assessed, but | 578 |
additional
objections
may be raised in
writing if received
by the | 579 |
commissioner
prior to the date shown on
the final
determination
by | 580 |
the
commissioner. | 581 |
The commissioner may make
such correction to
the assessment | 587 |
as the commissioner finds proper. The commissioner shall
serve a | 588 |
copy of the final
determination on
the petitioner
by
personal | 589 |
service or certified mail, and the
commissioner's
decision in the | 590 |
matter
shall be final, subject
to appeal as provided in
section | 591 |
5717.02 of the Revised Code.
Only
objections decided on the
merits | 592 |
by
the board of tax appeals
or a
court shall be given
collateral | 593 |
estoppel or res
judicata
effect in
considering an
application for | 594 |
refund of amounts paid
pursuant to
the assessment.
If the petition | 595 |
has been properly filed, the commissioner shall proceed under | 596 |
section 5703.60 of the Revised Code. | 597 |
(C) After an assessment becomes final, if any portion of the | 598 |
assessment
remains unpaid, including accrued interest, a certified | 599 |
copy of
the
tax commissioner's entry making the
assessment final | 600 |
may
be filed in the office of the clerk of the court of
common | 601 |
pleas
in the county in which the permit holder's place of business | 602 |
is
located or the county in which the party assessed resides. If | 603 |
the
party
assessed maintains no place of business in this state | 604 |
and is
not
a resident of this state, the certified copy of the | 605 |
entry may
be
filed in the office of the clerk of the court of | 606 |
common pleas
of
Franklin county. | 607 |
The clerk, immediatelyImmediately upon the filing of the | 608 |
entry,
the clerk shall
enter a judgment for the state against the | 609 |
party assessed in the
amount shown on the entry. The judgment may | 610 |
be filed by the
clerk
in a loose-leaf book entitled "special | 611 |
judgments for state
beer
and liquor sales taxes," and shall have | 612 |
the same
effect as
other
judgments. Execution shall issue upon | 613 |
the judgment upon
the
request of the
tax commissioner, and all | 614 |
laws applicable to
sales
on execution shall apply to sales made | 615 |
under the judgment,
except
as otherwise provided in this chapter | 616 |
and
Chapters 4301. and 4307.
of the
Revised Code. | 617 |
Application for a refund shall be
made as an application for | 656 |
refund of tax erroneously paid and
shall be subject to the | 657 |
requirements
and procedures of division (A) of this
section. On | 658 |
the filing of
the application, the commissioner
shall determine | 659 |
the amount of
refund due and certify that amount
to the director | 660 |
of budget and
management and treasurer of state
for payment from | 661 |
the tax refund
fund. When a refund is granted
for payment of an | 662 |
illegal or
erroneous assessment issued by the
commissioner, the | 663 |
refund shall
include interest on the amount of
the refund from the | 664 |
date of the
overpayment. The interest shall
be computed at the | 665 |
rate per annum
prescribed by section 5703.47
of the Revised Code. | 666 |
Sec. 4307.07. When tax has been
paid on bottled beverages | 667 |
and such bottled beverages are sold and
shipped in interstate or | 668 |
foreign commerce, or transported by
either the purchaser or seller | 669 |
out of the state for the purpose
of resale outside the state, the | 670 |
seller in this state is entitled
to a refund of the actual amount | 671 |
of tax paid, upon condition that
hethe seller furnishes | 672 |
documentary evidence satisfactory to the
tax
commissioner, which | 673 |
may be from the usual business records of the
taxpayer, that the | 674 |
price paid did not include the tax, together
with the name and | 675 |
address of the purchaser. The commissioner may
adopt rules | 676 |
providing for refund to manufacturers or dealers of
the amount of | 677 |
tax paid on such bottled beverage
whichthat becomes
unfit for | 678 |
sale, or
any similar loss
whichthat may occur, on proof of
such | 679 |
loss. An
application shall be filed with the commissioner,
on the | 680 |
form
prescribed by
himthe commissioner for such purpose,
within | 681 |
ninety
days from the date such beverages are sold and shipped in | 682 |
interstate or foreign commerce, or from the date that such | 683 |
beverages become unfit for sale or any similar loss occurs.
On | 684 |
(B)(1) The manufactured home tax on a manufactured
or mobile | 706 |
home that is paid pursuant to division (C) of
section 4503.06 of | 707 |
the Revised Code and that is owned
and occupied as a home by an | 708 |
individual whose domicile is in this
state and to whom this | 709 |
section applies, shall be reduced
for any tax year for which the | 710 |
owner obtains a certificate of reduction from the county auditor | 711 |
under section 4503.067 of the Revised Code, provided the | 712 |
individual did not acquire ownership from a person, other than
the | 713 |
individual's spouse, related by consanguinity or
affinity for the | 714 |
purpose
of qualifying for the reduction in assessable value. An | 715 |
owner
includes a settlor of a revocable inter vivos trust holding | 716 |
the
title to a manufactured or mobile home occupied by the settlor | 717 |
as of
right under the trust. The reduction shall equal the amount | 718 |
obtained by
multiplying the tax rate for the tax year for which | 719 |
the
certificate is issued by the reduction in assessable value | 720 |
shown
in the following schedule. | 721 |
(B) Exercising the authority provided by law, including | 811 |
orders from
bankruptcy courts, relative to
remitting or refunding | 812 |
taxes or assessments, including penalties
and interest thereon, | 813 |
illegally or erroneously assessed or
collected, or for any other | 814 |
reason overpaid, and in addition, the
commissioner may on written | 815 |
application of any person, firm, or
corporation claiming to have | 816 |
overpaid to the treasurer of state
at any time within five years | 817 |
prior to the making of such
application any tax payable under any | 818 |
law which the department of
taxation is required to administer | 819 |
which does not contain any
provision for refund, or on the | 820 |
commissioner's own motion
investigate the facts and make in | 821 |
triplicate a written statement of
the commissioner's findings, | 822 |
and, if the commissioner
finds that there has been an overpayment, | 823 |
issue in triplicate a certificate of
abatement payable to the | 824 |
taxpayer, the taxpayer's assigns,
or legal representative which | 825 |
shows the amount of
the overpayment and the kind of tax overpaid. | 826 |
One copy of such
statement shall be entered on the journal of the | 827 |
commissioner, one shall be
certified to the attorney general, and | 828 |
one certified
copy shall be delivered to the taxpayer. All copies | 829 |
of the
certificate of abatement shall be transmitted to the | 830 |
attorney
general, and if the attorney general finds it to be | 831 |
correct
the attorney general shall so certify on each copy, and | 832 |
deliver one copy to the taxpayer, one copy to the commissioner, | 833 |
and the third
copy to the treasurer of state. Except as provided | 834 |
in sections 5725.08 and
5725.16 of the Revised
Code the taxpayer's | 835 |
copy of any certificates of abatement may be
tendered by the payee | 836 |
or transferee thereof to the treasurer of
state as payment, to the | 837 |
extent of the amount thereof, of any tax
payable to the treasurer | 838 |
of state. | 839 |
(G) Maintaining a continuous study of the practical | 852 |
operation of all taxation and revenue laws of the state, the | 853 |
manner in which and extent to which such laws provide revenues
for | 854 |
the support of the state and its political subdivisions, the | 855 |
probable effect upon such revenue of possible changes in existing | 856 |
laws, and the possible enactment of measures providing for other | 857 |
forms of taxation. For this purpose the commissioner may | 858 |
establish and maintain a division of research and statistics, and | 859 |
may appoint necessary employees who shall be in the unclassified | 860 |
civil service; the results of such study shall be available to
the | 861 |
members of the general assembly and the public. | 862 |
(H) Making all tax assessments, valuations, findings, | 863 |
determinations, computations, and orders the department of | 864 |
taxation is by law authorized and required to make and, pursuant | 865 |
to time limitations provided by law, on the commissioner's
own | 866 |
motion, reviewing, redetermining, or correcting any tax | 867 |
assessments,
valuations, findings, determinations, computations, | 868 |
or orders the
commissioner has made, but the commissioner shall | 869 |
not
review, redetermine, or correct any tax assessment, valuation, | 870 |
finding,
determination, computation, or order which the | 871 |
commissioner
has made as to which an appeal or application
for | 872 |
rehearing, review, redetermination, or correction has been
filed | 873 |
with the board of tax appeals, unless such appeal or
application | 874 |
is withdrawn by the appellant or applicant or
dismissed; | 875 |
(I) Appointing not more than five deputy tax
commissioners, | 876 |
who, under such regulations as the rules of the
department of | 877 |
taxation prescribe, may act for the commissioner in
the | 878 |
performance of such duties as the commissioner prescribes
in the | 879 |
administration of the laws which the commissioner is
authorized | 880 |
and required to administer, and who shall serve in the | 881 |
unclassified
civil service at the pleasure of the commissioner, | 882 |
but if a person who holds a
position in the classified service is | 883 |
appointed, it shall not
affect the civil service status of such | 884 |
person. The
commissioner may designate not more than two of the | 885 |
deputy commissioners to
act as commissioner in case of the | 886 |
absence, disability, or recusal of the
commissioner or vacancy in | 887 |
the office of commissioner. The commissioner may
adopt rules | 888 |
relating to the order of precedence of such designated deputy | 889 |
commissioners
and to their assumption and administration of the | 890 |
office of commissioner. | 891 |
Sec. 5703.21. (A) Except as provided in divisions (B) and | 915 |
(C) of this section, no agent
of the department of taxation, | 916 |
except in the agent's report to the department or when called on | 917 |
to
testify in any court or proceeding, shall divulge any | 918 |
information
acquired by the agent as to the transactions, | 919 |
property, or business
of any person while acting or claiming to | 920 |
act under orders of the
department. Whoever violates this | 921 |
provision shall thereafter be
disqualified from acting as an | 922 |
officer or employee or in any
other capacity under appointment or | 923 |
employment of the department. | 924 |
(B)(1) For purposes of an audit pursuant to section 117.15 | 925 |
of the Revised Code, or an audit of the department pursuant to | 926 |
Chapter 117. of the Revised Code, or an audit, pursuant to that | 927 |
chapter, the objective of which is to express an opinion on a | 928 |
financial report or statement prepared or issued pursuant to | 929 |
division (A)(7) or (9) of section
126.21 of
the Revised Code, the | 930 |
officers and employees of the auditor of state charged with | 931 |
conducting the audit shall have access to and the right to
examine | 932 |
any state tax returns and state tax return information in
the | 933 |
possession of the department to the extent that the
access
and | 934 |
examination are necessary for purposes of the audit. Any | 935 |
information acquired as the result of that access and
examination | 936 |
shall not be divulged for any purpose other than as required for | 937 |
the audit or unless the officers and employees are required
to | 938 |
testify in a court or proceeding under compulsion of legal | 939 |
process. Whoever violates this provision shall thereafter be | 940 |
disqualified from acting as an officer or employee or in any
other | 941 |
capacity under appointment or employment of the auditor of
state. | 942 |
Sec. 5703.37. Except as otherwise provided by section | 980 |
5711.28, 5711.31, 5727.47, or 5731.27 of the Revised CodeWhenever | 981 |
service of a notice or order is required as provided in this | 982 |
section, a
certified copy of
everythe
order or
notice, service of | 983 |
which is
required,
shall be
served
upon the person affected | 984 |
thereby
either
by
personal
deliveryservice or
by certified mail. | 985 |
Within the time
specified in
thean
order of the department of | 986 |
taxation, every person
upon
whom it
is
served, if required by
the | 987 |
order, shall notify the
department,
in like
mannerby personal | 988 |
service, certified mail, or a delivery service authorized under | 989 |
section 5703.056 of the Revised Code, whether the
terms of the | 990 |
order are
accepted and will be obeyed. | 991 |
(F) At all stages of an audit or the administrative review | 1029 |
of the audit by the tax commissioner or county auditor, a
taxpayer | 1030 |
is entitled to be assisted or represented by an
attorney, | 1031 |
accountant, bookkeeper, or other tax practitioner. The
tax | 1032 |
commissioner shall prescribe a form by which a taxpayer may | 1033 |
designate such a person to assist or represent
himthe taxpayer
in | 1034 |
the conduct of any proceedings resulting from actions by the tax | 1035 |
commissioner
or county auditor. In the absence of this form, the | 1036 |
commissioner
or auditor may accept such other evidence as
hethe | 1037 |
commissioner
considers appropriate that a person is the authorized | 1038 |
representative of a
taxpayer. | 1039 |
(1) Except as provided in division (D) of this section, the | 1064 |
commissioner may correct the assessment by issuing a corrected | 1065 |
assessment. The corrected assessment may reduce or increase the | 1066 |
previous assessment, as the commissioner finds proper. The | 1067 |
commissioner shall send the corrected assessment by ordinary mail | 1068 |
to the same location to which the previous assessment was sent, | 1069 |
unless the petitioner notifies the commissioner otherwise. The | 1070 |
commissioner's mailing of the corrected assessment is an | 1071 |
assessment properly made and issued to the extent that the | 1072 |
previous assessment was properly made and issued, notwithstanding | 1073 |
any time limitation otherwise imposed by law. | 1074 |
(3) If no corrected assessment or final determination is | 1097 |
issued under division (A)(1) or (2) of this section, or if a new | 1098 |
petition for reassessment is properly filed under division (A)(1) | 1099 |
of this section, the commissioner shall review the assessment or | 1100 |
corrected assessment petition that is still pending. If the | 1101 |
petitioner requests a hearing, the commissioner shall assign a | 1102 |
time and place for the hearing and notify the petitioner of such | 1103 |
time and place, but the commissioner may continue the hearing from | 1104 |
time to time as necessary. Upon completion of the review and | 1105 |
hearing, if requested by the person assessed, the commissioner | 1106 |
shall either cancel the assessment or corrected assessment by | 1107 |
issuing a corrected assessment or final determination under | 1108 |
division (A)(2) of this section, or issue a final determination | 1109 |
that reduces, affirms, or increases the assessment or corrected | 1110 |
assessment, as the commissioner finds proper. If a final | 1111 |
determination is issued under this division, a copy of it shall be | 1112 |
served on the petitioner in the manner provided by section 5703.37 | 1113 |
of the Revised Code, and it is subject to appeal under section | 1114 |
5717.02 of the Revised Code. Only objections decided on the | 1115 |
merits by the board of tax appeals or a court shall be given the | 1116 |
effect of collateral estoppel or res judicata in considering an | 1117 |
application for refund of amounts paid pursuant to the assessment | 1118 |
or corrected assessment. | 1119 |
(B) Except as provided in division (D) of this section, in | 1120 |
addition to the authority provided in division (A) of this section | 1121 |
and division (H) of section 5703.05 of the Revised Code, the tax | 1122 |
commissioner, on the commissioner's own motion, may issue a | 1123 |
corrected assessment with regard to the assessment of any tax for | 1124 |
which a properly filed petition for reassessment would be subject | 1125 |
to division (A) of this section. A corrected assessment may be | 1126 |
issued under this division only if the previous assessment has not | 1127 |
been certified to the attorney general for collection under | 1128 |
section 131.02 of the Revised Code, or is not an appeal pursuant | 1129 |
to section 5717.02 of the Revised Code. The corrected assessment | 1130 |
shall not increase the amount of tax, penalty, or additional | 1131 |
charge if the statute of limitations to issue a new assessment for | 1132 |
such increase has expired. The corrected assessment shall be | 1133 |
issued and reviewed in the same manner as a corrected assessment | 1134 |
under division (A)(1) of this section. | 1135 |
(C) If the tax commissioner issues a corrected assessment or | 1136 |
final determination under this section that reduces an assessment | 1137 |
below the amount paid thereon, and the reduction is made at the | 1138 |
written request of the party assessed, either through the filing | 1139 |
of a proper petition for reassessment or otherwise, the | 1140 |
commissioner shall certify any overpayment as a refund due only to | 1141 |
the extent a refund could have been timely claimed when the | 1142 |
request was made. If the reduction is made on the commissioner's | 1143 |
own motion, the commissioner shall certify any overpayment as a | 1144 |
refund due only to the extent a refund could have been timely | 1145 |
claimed at the time the reduction was made. | 1146 |
Sec. 5703.70. (A) On the filing of an application for refund | 1153 |
under section 3734.905, 4307.05, 4307.07, 5727.28, 5727.91, | 1154 |
5728.061, 5733.12, 5735.122, 5735.13, 5735.14, 5735.141, 5735.142, | 1155 |
5735.18, 5739.104, 5743.05, 5743.53, 5745.11, or
5749.08 of the | 1156 |
Revised Code, if the tax commissioner determines
that the amount | 1157 |
of the refund to which the applicant is entitled
is less than the | 1158 |
amount claimed in the application, the
commissioner shall give
the | 1159 |
applicant written notice by ordinary
mail of the amount. The | 1160 |
notice shall be sent to the address shown on the application for a | 1161 |
refund unless the applicant notifies the commissioner of a | 1162 |
different address. The applicant shall have sixty days
from the | 1163 |
date the
commissioner mails the notice to provide
additional | 1164 |
information to
the commissioner or request a hearing,
or both. | 1165 |
Sec. 5711.31. Whenever the assessor assesses any property | 1195 |
not listed in or omitted from a return, or whenever the assessor | 1196 |
assesses any item or class of taxable property listed in a return | 1197 |
by the taxpayer in excess of the value or amount thereof as so | 1198 |
listed, or without allowing a claim duly made for deduction from | 1199 |
the net book value of accounts receivable, or depreciated book | 1200 |
value of personal property used in business, so listed, the | 1201 |
assessor shall give notice of such assessment to the taxpayer by | 1202 |
mail. The mailing of
suchthe notice of assessment shall be | 1203 |
prima-facie evidence of the receipt of the same by the person to | 1204 |
whom such notice is addressed.
With the notice, the assessor shall | 1205 |
provide instructions on how to petition for reassessment and | 1206 |
request a hearing on the petition. | 1207 |
Within sixty days after the mailing of the notice of | 1208 |
assessment prescribed in this section, the party assessed may
file | 1209 |
with the tax commissioner, in person or by certified mail, a | 1210 |
written
petition for reassessment
in writing, signed by the party | 1211 |
assessed, or by
thethat party's authorized agent having
knowledge | 1212 |
of the
facts. If the petition is filed by certified mail, the | 1213 |
date of
the United States postmark placed on the sender's receipt | 1214 |
by the
postal employee to whom the petition is presented shall be | 1215 |
treated as the date of filing. The petition shall have attached | 1216 |
thereto and incorporated therein by reference a true copy of the | 1217 |
notice of assessment complained of, but the failure to attach a | 1218 |
copy of such notice and incorporate it by reference does not | 1219 |
invalidate the petition. The petition also shall indicate the | 1220 |
objections of the party assessed, but additional objections may
be | 1221 |
raised in writing if received prior to the date shown on the
final | 1222 |
determination by the commissioner. | 1223 |
The commissioner may make
such correctioncorrections to the | 1234 |
assessment, as the commissioner finds proper. The
commissioner | 1235 |
shall serve a
copy of the commissioner's final determination on | 1236 |
the
petitioner
by personal
service or by certified mail, andin | 1237 |
the
manner provided in section 5703.37 of the Revised Code. The | 1238 |
commissioner's
decision in the matter
shall beis final, subject | 1239 |
to appeal
as provided inunder section 5717.02
of the Revised | 1240 |
Code. The commissioner also shall transmit a copy
of the | 1241 |
commissioner's final determination to the treasurer
of state or | 1242 |
applicable county auditor. In the absence of any further appeal, | 1243 |
or when a decision of the board of tax appeals or of any court to | 1244 |
which the decision has been appealed becomes final, the | 1245 |
commissioner shall notify the treasurer of state or the proper | 1246 |
county auditor of such final determination. If the final | 1247 |
determination orders correction of the assessment, the | 1248 |
notification may be in the form of a corrected assessment | 1249 |
certificate. Upon receipt of the notification, the treasurer of | 1250 |
state or the proper county auditor shall make any corrections to | 1251 |
the treasurer's or auditor's records and tax lists and
duplicates | 1252 |
required in accordance
therewith and proceed as prescribed by | 1253 |
section 5711.32 or 5725.22
of the Revised Code. | 1254 |
Sec. 5715.49. No(A) Except as provided in division (B) of | 1268 |
this section, no former or present county auditor or member
of a | 1269 |
county board
of revision shall divulge, except in the
performance | 1270 |
of
hisofficial duties or upon the order of the
department of | 1271 |
taxation, or
when called upon to testify in any
court or | 1272 |
proceeding, any information
acquired
by him in the
exercise of the | 1273 |
powers vested
in him by
the laws relating to
taxation, or while | 1274 |
claiming to exercise any such powers,
as to the
transactions, | 1275 |
property, or business of any person, company, firm,
corporation, | 1276 |
association, or partnership. Whoever violates this
section shall | 1277 |
thereafter be disqualified from acting in any
official capacity in | 1278 |
connection
with the assessment or collection
of taxes or | 1279 |
recoupment charges. | 1280 |
Sec. 5715.50. No(A) Except as provided in division (B) of | 1286 |
this section, no former or present expert, clerk, or
employee of a | 1287 |
county auditor, county board of revision, or the
tax
commissioner, | 1288 |
and no former or present deputy, assistant, or
agent
of the tax | 1289 |
commissioner shall divulge, except in the
performance
of
his | 1290 |
official duties or in
hisany
report to the county auditor,
the | 1291 |
county board of revision, or the tax
commissioner, or when
called | 1292 |
upon to testify in any court or proceeding, any
information | 1293 |
acquired
by him in the exercise of the powers vested
in him | 1294 |
therein by any law, or while claiming to exercise such
powers, as | 1295 |
to the transactions, property, or business of any person,
company, | 1296 |
firm, corporation, association, or partnership. Whoever
violates | 1297 |
this section shall thereafter be disqualified from
acting in any | 1298 |
official capacity in connection with the assessment
or collection | 1299 |
of taxes or recoupment charges.
The | 1300 |
Sec. 5717.02. Except as otherwise provided by law, appeals | 1310 |
from final determinations by the tax commissioner of any | 1311 |
preliminary, amended, or final tax assessments, reassessments, | 1312 |
valuations, determinations, findings, computations, or orders
made | 1313 |
by the commissioner may be taken to the board of tax appeals
by | 1314 |
the taxpayer, by the person to whom notice of the tax
assessment, | 1315 |
reassessment, valuation, determination, finding,
computation, or | 1316 |
order by the commissioner is required by law to
be given, by the | 1317 |
director of budget and management if the
revenues affected by such | 1318 |
decision would accrue primarily to the
state treasury, or by the | 1319 |
county auditors of the counties to the
undivided general tax funds | 1320 |
of which the revenues affected by
such decision would primarily | 1321 |
accrue. Appeals from the
redetermination by the director of | 1322 |
development under division (B)
of section 5709.64 or division (A) | 1323 |
of section 5709.66 of the Revised Code may
be taken to the board | 1324 |
of tax appeals by the enterprise to which notice of the | 1325 |
redetermination is required by law to be given. Appeals from a | 1326 |
decision of the tax commissioner concerning an application for a | 1327 |
property tax exemption may be taken to the board of tax appeals
by | 1328 |
a school district that filed a statement concerning such | 1329 |
application under division (C) of section 5715.27 of the Revised | 1330 |
Code. Appeals from a redetermination by the director of job and | 1331 |
family
services under section 5733.42 of the Revised Code may be | 1332 |
taken by the person to which the
notice of the redetermination is | 1333 |
required by law to be given under that
section. | 1334 |
Such appeals shall be taken by the filing of a notice of | 1335 |
appeal with the board, and with the tax commissioner if the tax | 1336 |
commissioner's action is the subject of the appeal, with the | 1337 |
director of
development if that director's action is the subject | 1338 |
of the
appeal, or with the director of job and family services if | 1339 |
that director's
action is the subject of the appeal. The notice | 1340 |
of appeal shall be filed
within sixty days after service of the | 1341 |
notice of the tax
assessment, reassessment,
valuation, | 1342 |
determination, finding, computation, or order by the
commissioner | 1343 |
or redetermination by the director has been given as provided in | 1344 |
section 5703.37, 5709.64, 5709.66, or 5733.42
of the Revised Code. | 1345 |
The notice of such
appeal may be filed in person or by certified | 1346 |
mail,
express mail, or authorized delivery service. If the
notice | 1347 |
of such appeal is filed by certified mail, express mail, or | 1348 |
authorized delivery service as provided in section 5703.056 of the | 1349 |
Revised
Code, the date of the United States postmark placed on the | 1350 |
sender's receipt by
the postal service
ofor the date of receipt | 1351 |
recorded by the authorized delivery
service shall be treated as | 1352 |
the date of filing. The notice of appeal shall
have attached | 1353 |
thereto and incorporated therein by reference a
true copy of the | 1354 |
notice sent by the commissioner or director to
the taxpayer, | 1355 |
enterprise, or other person of
the final determination or | 1356 |
redetermination complained of, and shall also
specify the errors | 1357 |
therein complained of, but failure to attach a copy of such
notice | 1358 |
and incorporate it by reference in the notice of appeal
does not | 1359 |
invalidate the appeal. | 1360 |
Upon the filing of a notice of appeal, the tax commissioner | 1361 |
or the director, as appropriate, shall certify to the board a | 1362 |
transcript of the record of the proceedings before the | 1363 |
commissioner or director, together with all evidence considered by | 1364 |
the commissioner or director in connection therewith. Such | 1365 |
appeals or applications may be heard by the board at its office in | 1366 |
Columbus or
in the county where the appellant resides, or it may | 1367 |
cause its examiners to
conduct such hearings and to
report to it | 1368 |
their findings for affirmation or rejection. The
board may order | 1369 |
the appeal to be heard upon the record and the
evidence certified | 1370 |
to it by the commissioner or director, but
upon the application of | 1371 |
any interested party the board shall
order the hearing of | 1372 |
additional evidence, and it may make such
investigation concerning | 1373 |
the appeal as it considers proper. | 1374 |
Sec. 5727.26. (A) The tax commissioner may make an | 1375 |
assessment,
based on any information in the commissioner's | 1376 |
possession, against any natural
gas company or combined company | 1377 |
that fails to file a return
or pay any tax, interest, or | 1378 |
additional charge as required by sections 5727.24
to 5727.29 of | 1379 |
the Revised Code. The
commissioner shall give the company | 1380 |
assessed written notice of the assessment
as provided in section | 1381 |
5703.37
of the Revised Code.
With the notice, the commissioner | 1382 |
shall provide instructions on how to petition for reassessment and | 1383 |
request a hearing on the petition. A penalty of
up to fifteen per | 1384 |
cent
may be added to all amounts assessed under
this section. The | 1385 |
tax
commissioner may adopt rules providing for
the imposition and | 1386 |
remission of the penalty. | 1387 |
(B)
If a party to whom the notice of assessment is directed | 1388 |
objects to the assessment, the party may file a petition for | 1389 |
reassessmentUnless the company assessed, within sixty days after | 1390 |
service of the notice of assessment, files with
the tax | 1391 |
commissioner. The, either personally or by certified mail, a | 1392 |
written petition
must be made
in writing, signed by the
party or | 1393 |
the party'scompany's authorized agent
having knowledge of the | 1394 |
facts,
and filed with the commissioner,
either personally or by | 1395 |
certified mail, within sixty days
after
service of the
notice of | 1396 |
assessment
becomes final, and the amount of the assessment is due | 1397 |
and payable from the company assessed to the treasurer of state. | 1398 |
The petition shall indicate
the objections of the company | 1399 |
assessed, but additional objections
may be raised in writing if | 1400 |
received
by the commissioner prior to the date shown on
the final | 1401 |
determination
of the commissioner.
Upon receipt of | 1402 |
(C) The tax commissioner may make any correction to the | 1415 |
assessment that the commissioner finds proper and shall issue a | 1416 |
final determination thereon. The commissioner shall serve a copy | 1417 |
of the final determination on the petitioner as provided in | 1418 |
section 5703.37
of the Revised Code, and
the commissioner's | 1419 |
decision in the
matter is final, subject to appeal under section | 1420 |
5717.02 of the
Revised Code. The commissioner
also shall transmit | 1421 |
a copy of the final determination to the treasurer of
state. Only | 1422 |
objections
decided on the merits by the board of tax appeals or a | 1423 |
court shall be given
collateral estoppel or
res judicata effect in | 1424 |
considering an application for refund of an
amount paid pursuant | 1425 |
to the assessment. | 1426 |
(E)(D) If the tax commissioner believes that collection of | 1451 |
the
tax
will be jeopardized unless proceedings to collect or | 1452 |
secure
collection of the tax are instituted without delay, the | 1453 |
commissioner may issue a jeopardy assessment against the
person | 1454 |
company
liable for the tax.
OnImmediately upon the issuance of | 1455 |
the jeopardy assessment, the
commissioner
immediately shall file | 1456 |
an entry with the clerk of the
court of common pleas in the manner | 1457 |
prescribed by division
(D)(C) of
this section. Notice of the | 1458 |
jeopardy assessment shall be served
on the
partycompany
assessed | 1459 |
or the
party's legal representative ascompany's authorized agent | 1460 |
in the manner
provided in section 5703.37 of the Revised Code | 1461 |
within
five days
of the filing of the entry with the clerk. The | 1462 |
total
amount
assessed is immediately due and payable, unless the | 1463 |
personcompany
assessed files a petition for reassessment in | 1464 |
accordance with
division (B) of this section and provides security | 1465 |
in a form
satisfactory to the commissioner and in an amount | 1466 |
sufficient to
satisfy the
unpaid balance of the
assessment. Full | 1467 |
or partial
payment of the assessment does not prejudice the | 1468 |
commissioner's
consideration of the petition for reassessment. | 1469 |
(B) If a natural gas company or combined company
entitled to | 1503 |
a refund of taxes under this section, or section 5703.70 of the | 1504 |
Revised Code, is indebted to the state for
any tax or fee | 1505 |
administered by the tax
commissioner that is paid
to the state, or | 1506 |
any charge, penalty, or
interest arising from such
a tax or fee, | 1507 |
the amount refundable may
be applied in satisfaction
of that debt. | 1508 |
If the amount refundable
is less than the amount of
the debt, it | 1509 |
may be applied in partial
satisfaction of the debt.
If the amount | 1510 |
refundable is greater
than the amount of the debt,
the amount | 1511 |
remaining after
satisfaction of the debt shall be
refunded. | 1512 |
The credit shall be claimed in the company's annual
statement | 1546 |
required under division (A) of section 5727.31 of the
Revised Code | 1547 |
that covers the twelve-month period in which the
9-1-1 service for | 1548 |
which the credit is claimed becomes available
for use. If the tax | 1549 |
commissioner determines the credit claimed
equals the amount of | 1550 |
the company's eligible nonrecurring 9-1-1
charges,
hethe | 1551 |
commissioner shall credit such amount against
the total taxes | 1552 |
shown to be due from the company for the current year and shall | 1553 |
refund the amount of any overpayment of taxes resulting from the | 1554 |
application of such credit. If the credit allowed under this | 1555 |
section exceeds the total taxes due for the current year,
hethe | 1556 |
commissioner shall credit such excess against taxes due for | 1557 |
succeeding
years
until the full amount of the credit is granted. | 1558 |
(D) After the last day a return may be filed by any | 1577 |
telephone company that is eligible to claim a credit under this | 1578 |
section, the commissioner shall determine whether the sum of the | 1579 |
credits allowed for all prior years plus the sum of the credits | 1580 |
claimed for the current year exceeds the current year's credit | 1581 |
ceiling. If it does, the credits allowed under this section for | 1582 |
the current year shall be reduced by a uniform percentage such | 1583 |
that the sum of the credits allowed for the current year plus the | 1584 |
sum of the credits allowed for all prior years equals the current | 1585 |
year's credit ceiling. Thereafter, no credit shall be granted | 1586 |
under this division, except for the remaining portions of any | 1587 |
credits allowed in the current or any prior years
but that have | 1588 |
not been granted. | 1589 |
Sec. 5727.47. (A)
A copyNotice of each assessment certified | 1590 |
pursuant
to section 5727.23 or 5727.38 of the Revised Code
shall | 1591 |
be mailed to the public utility, and its mailing shall be | 1592 |
prima-facie evidence of its receipt by the public utility to
which | 1593 |
it is addressed.
With the notice, the tax commissioner shall | 1594 |
provide instructions on how to petition for reassessment and | 1595 |
request a hearing on the petition. If a public utility objects to | 1596 |
any
assessment
certified to it pursuant to such sections, it may | 1597 |
file
a petition
for reassessment with the tax commissioner. The | 1598 |
petition must be
made in writing, signed by the authorized agent | 1599 |
of the utility
having knowledge of the facts, and filed with the | 1600 |
tax
commissioner,
in personeither personally or by
certified | 1601 |
mail, within
sixty days
fromafter the
date thatmailing of the | 1602 |
notice of assessment
was maileda written petition for | 1603 |
reassessment signed by the utility's authorized agent having | 1604 |
knowledge of the facts. If the petition is
filed by
certified | 1605 |
mail, the date of the United States postmark
placed on
the | 1606 |
sender's receipt by the postal employee to whom the
petition
is | 1607 |
presented shall be treated as the date of filing.
The petition | 1608 |
shall indicate the utility's objections, but
additional objections | 1609 |
may be raised in writing if received
by the commissioner prior
to | 1610 |
the date shown on
the final determination
by the commissioner. | 1611 |
In the case of a petition seeking a reduction in taxable | 1612 |
value filed with
respect to an assessment issued under section | 1613 |
5727.23 of the Revised Code, the
petitioner
shall state in the | 1614 |
petition the total amount of reduction in taxable value sought by | 1615 |
the petitioner. If the petitioner objects to the
percentage of | 1616 |
true value at which taxable property is assessed
by the
tax | 1617 |
commissioner, the petitioner shall state in the petition the total | 1618 |
amount of reduction in taxable
value sought both with and
without | 1619 |
regard to the objection pertaining to the percentage of
true value | 1620 |
at which its taxable property is assessed.
If a petitioner | 1621 |
objects
to the
tax commissioner's apportionment of the taxable | 1622 |
value of
the petitioner's taxable property, the petitioner shall | 1623 |
distinctly state in
the petition that the petitioner objects
to | 1624 |
the
tax commissioner's apportionment, and, within forty-five days | 1625 |
after filing the petition for reassessment, shall submit the | 1626 |
petitioner's proposed apportionment of the taxable value of its | 1627 |
taxable property among taxing districts. If a petitioner that | 1628 |
objects to the
tax commissioner's apportionment fails to
state its | 1629 |
objections to that apportionment in
its petition for reassessment | 1630 |
or fails to submit its proposed
apportionment within forty-five | 1631 |
days after filing the petition for
reassessment, the
tax | 1632 |
commissioner shall dismiss the petitioner's
objection to the
tax | 1633 |
commissioner's apportionment, and the taxable
value of the | 1634 |
petitioner's taxable property, subject to any
adjustment to | 1635 |
taxable value pursuant to the petition or appeal, shall be | 1636 |
apportioned in the manner used by the
tax commissioner in the | 1637 |
preliminary or
amended preliminary assessment issued under
section | 1638 |
5727.23 of the Revised Code. | 1639 |
If an additional objection seeking a reduction in taxable | 1640 |
value in
excess of the reduction stated in the original petition | 1641 |
is properly and timely
raised with respect to an assessment issued | 1642 |
under section 5727.23 of the Revised Code, the
petitioner shall | 1643 |
state the total amount of the
reduction in taxable value sought in | 1644 |
the additional
objection both with and without regard to any | 1645 |
reduction in taxable value
pertaining
to the percentage of true | 1646 |
value at which taxable property is
assessed. If a petitioner | 1647 |
fails to state the reduction in taxable
value sought in the | 1648 |
original petition or in additional
objections properly raised | 1649 |
after the petition is filed, the
tax
commissioner shall notify the | 1650 |
petitioner of the failure by
certified mail. If the petitioner | 1651 |
fails to notify the
tax
commissioner in writing of the reduction | 1652 |
in taxable value sought
in the petition or in an additional | 1653 |
objection within thirty days after
receiving the
tax | 1654 |
commissioner's notice, the
tax
commissioner shall dismiss the | 1655 |
petition or the additional objection in which
that reduction is | 1656 |
sought. | 1657 |
(b) If the petitioner objects to the
tax commissioner's | 1676 |
apportionment of the taxable value of the petitioner's taxable | 1677 |
property, the
petitioner is not required to pay the
tax otherwise | 1678 |
due on the part of the taxable value apportioned to
any taxing | 1679 |
district that the petitioner objects to, subject to
division | 1680 |
(B)(2)(c) of this section. If,
pursuant to division (A) of this | 1681 |
section, the petitioner has,
in a proper and timely manner, | 1682 |
apportioned taxable value to a taxing
district to which the
tax | 1683 |
commissioner did not apportion the
petitioner's taxable value, the | 1684 |
petitioner shall pay the tax due on the
taxable value that the | 1685 |
petitioner has apportioned to the taxing
district, subject to | 1686 |
division (B)(2)(c) of this
section. | 1687 |
(c) If a petitioner objects to the percentage of true value | 1688 |
at
which taxable property is assessed by the
tax commissioner, the | 1689 |
petitioner shall pay the tax due on the
basis of the percentage of | 1690 |
true value at which the public utility's
taxable property is | 1691 |
assessed by the
tax commissioner. In
any case, the petitioner's | 1692 |
payment of tax shall not be less
than the amount of tax due based | 1693 |
on the taxable value reflected on the
last appeal notice issued by | 1694 |
the
tax commissioner under division
(C) of this section. Until | 1695 |
the county auditor receives notification under division (E) of | 1696 |
this section and proceeds under section 5727.471 of the Revised | 1697 |
Code to issue any refund that
is found to be due, the county | 1698 |
auditor shall not issue a refund for
any increase in the reduction | 1699 |
in taxable value that is sought by a petitioner
later than | 1700 |
forty-five days after the petitioner files
the original petition | 1701 |
as required under division (A) of this
section. | 1702 |
(3) Any part of the tax that, under division
(B)(2)(a)) or | 1703 |
(b) of
this section, is not paid shall be collected
upon
receipt | 1704 |
of the notification as provided in section 5727.471 of the Revised | 1705 |
Code
with interest thereon computed in the same manner as interest | 1706 |
is computed
under division (E) of section 5715.19 of the Revised | 1707 |
Code,
subject to
any correction of the assessment
by the
tax | 1708 |
commissioner under division (E) of this section or the
final | 1709 |
judgment of the board
of tax appeals or a court to which the | 1710 |
board's
final judgment is appealed. The
penalty imposed under | 1711 |
section 323.121 of the Revised Code
shall apply only to the unpaid | 1712 |
portion of the tax if the petitioner's tax
payment is less than | 1713 |
the amount of tax due based on the taxable value
reflected on the | 1714 |
last appeal notice issued by the
tax commissioner under division | 1715 |
(C) of this section. | 1716 |
(C) Upon receipt of a properly filed petition for | 1717 |
reassessment, the tax
commissioner
shall notify the treasurer of | 1718 |
state or the auditor of each county
to which the assessment | 1719 |
objected to has been certified. In the case of a
petition with | 1720 |
respect to an assessment issued
under section 5727.23 of the | 1721 |
Revised Code, the
tax commissioner shall issue an appeal notice | 1722 |
within thirty days
after receiving the amount of the taxable value | 1723 |
reduction and
apportionment changes sought by the petitioner in | 1724 |
the original
petition or in any additional objections properly and | 1725 |
timely
raised by the petitioner. The appeal
notice shall
indicate | 1726 |
the amount of the reduction in taxable value sought in the | 1727 |
petition
or in the additional objections and the extent to which | 1728 |
the reduction in
taxable value
and any change in apportionment | 1729 |
requested by the petitioner
would affect the
tax
commissioner's | 1730 |
apportionment of the taxable value among taxing
districts in the | 1731 |
county as shown in the assessment.
If a petitioner is seeking a | 1732 |
reduction in taxable value on the
basis of a lower percentage of | 1733 |
true value than the percentage at which
the
tax commissioner | 1734 |
assessed the petitioner's taxable property, the
appeal notice | 1735 |
shall indicate the reduction in taxable value sought
by the | 1736 |
petitioner without regard to the reduction sought on the
basis of | 1737 |
the lower percentage and shall indicate that the
petitioner is | 1738 |
required to pay tax on the reduced taxable value
determined | 1739 |
without regard to the reduction sought on the basis of
a lower | 1740 |
percentage of true value, as provided under division
(B)(2)(c)
of | 1741 |
this section. The appeal notice
shall include a statement that | 1742 |
the reduced taxable value and the
apportionment indicated in the | 1743 |
notice are not final and are
subject to adjustment by the
tax | 1744 |
commissioner or by the board of
tax appeals or a court on appeal.
| 1745 |
If the
tax commissioner finds an error in the appeal notice, the | 1746 |
tax commissioner may amend the notice, but the notice is only for | 1747 |
informational and tax payment purposes; the notice is not subject | 1748 |
to appeal by any person. The
tax commissioner also shall mail a | 1749 |
copy of the appeal notice to the petitioner. Upon the request of | 1750 |
a taxing
authority, the
county auditor may disclose to the taxing | 1751 |
authority the extent to
which a reduction in taxable value sought | 1752 |
by a petitioner would
affect the apportionment of taxable value to | 1753 |
the taxing district or districts
under the taxing authority's | 1754 |
jurisdiction,
but such a disclosure does not constitute a notice | 1755 |
required by law
to be given for the purpose of section 5717.02 of | 1756 |
the Revised Code. | 1757 |
(E) The tax commissioner may make
such correction | 1764 |
corrections to the
assessment
as the
tax commissioner finds | 1765 |
proper. The
tax
commissioner shall
serve a copy of the | 1766 |
commissioner's
final
determination on the petitioner
by personal | 1767 |
service or
certified
mail, andin the
taxmanner provided in | 1768 |
section 5703.37 of the Revised Code. The commissioner's decision | 1769 |
in the
matter shall be
final,
subject to appeal
as provided in | 1770 |
under section 5717.02 of the
Revised
Code. The
tax commissioner | 1771 |
also shall transmit a copy of
the
final
determination to the | 1772 |
treasurer of state or applicable
county
auditor. In the absence | 1773 |
of any further appeal, or when a
decision of the board of tax | 1774 |
appeals or of any court to which the
decision has been appealed | 1775 |
becomes final, the
tax commissioner
shall
notify the public | 1776 |
utility and, as appropriate, the treasurer
of
state who shall | 1777 |
proceed under section 5727.42 of the Revised
Code, or the | 1778 |
applicable county auditor who shall proceed under
section 5727.471 | 1779 |
of the Revised Code.
In any notification
regarding an assessment | 1780 |
issued under section 5727.23 of the
Revised Code, the
tax | 1781 |
commissioner shall include a notice of the
amount of
any state | 1782 |
basic aid overpayment, as defined in section
5727.471 of the | 1783 |
Revised
Code, to a
school district affected by the
notification. | 1784 |
Upon the tax commissioner's request, the department
of
education | 1785 |
shall certify to the tax commissioner the
amount of
any state | 1786 |
basic aid overpayment to a school district. | 1787 |
(B) On receipt of the notification, the auditor shall | 1811 |
determine whether there has been an underpayment or overpayment
of | 1812 |
taxes by the public utility. In the case of an underpayment
of | 1813 |
taxes, the auditor shall notify the county treasurer of the | 1814 |
amount, and the treasurer shall proceed to collect the | 1815 |
underpayment as required by law.
From the proceeds of the | 1816 |
underpayment so collected that are
otherwise payable to a city, | 1817 |
local, or exempted village school district,
the county treasurer | 1818 |
shall deduct and withhold an amount equal to the
state basic aid | 1819 |
overpayment, if any, to the school district, plus
interest on that | 1820 |
amount at the rate prescribed by section 5703.47
of the Revised | 1821 |
Code from the last day of the fiscal year for which
the state | 1822 |
basic aid payment was made to the day the underpayment is | 1823 |
collected.
The county treasurer shall pay the amount deducted and | 1824 |
withheld to the
treasurer of state, who shall credit the payment | 1825 |
to the general
revenue fund. If the state basic aid overpayment | 1826 |
and interest
exceeds the amount of the tax underpayment collected | 1827 |
that is
otherwise payable to the school district, the county | 1828 |
treasurer
shall collect the difference from the school district or | 1829 |
deduct
and withhold the difference from the next distribution or | 1830 |
advance
payment of property taxes to the district, and shall pay | 1831 |
that
difference to the treasurer of state, who shall credit the | 1832 |
payment
to the general revenue fund. | 1833 |
(C)(1) The auditor shall have discretion as to which
method | 1842 |
to use and shall advise the public utility of the
auditor's | 1843 |
decision
within sixty days after receipt of the notification. The | 1844 |
auditor
shall make payment of any refund under division (B)(1) or | 1845 |
(2) of
this section within ninety days after receipt of the | 1846 |
notification. Except as otherwise provided in division (C)(2) of | 1847 |
this section, any amount to be credited under division (B)(2) or | 1848 |
(3) of this section shall be applied to all or a part of the
taxes | 1849 |
otherwise due from the public utility on real and public
utility | 1850 |
property tax installment due dates after the date on
which the | 1851 |
notification was received, but shall not be spread over
more than | 1852 |
the next ten ensuing installment due dates. If any
portion of the | 1853 |
overpayment has not been refunded or credited by
the tenth such | 1854 |
tax installment due date after the date on which
the notification | 1855 |
was received, the auditor immediately shall
refund that portion. | 1856 |
(D) The auditor shall add interest to the amount of any | 1864 |
overpayment of taxes at the rate per calendar month, rounded to | 1865 |
the nearest one-hundredth of one per cent, equal to one-twelfth
of | 1866 |
the rate per annum prescribed by section 5703.47 of the
Revised | 1867 |
Code. The interest shall begin to accrue from the first
day of | 1868 |
the month following the date of the overpayment until the
last day | 1869 |
of the month preceding the date the overpayment or
portion of the | 1870 |
overpayment is refunded or credited, and shall be
computed | 1871 |
separately on each amount actually refunded or credited.
In | 1872 |
computing interest on credits, when an overpayment is credited | 1873 |
against an installment of current taxes due from the utility | 1874 |
pursuant to this section, the overpayment shall be considered to | 1875 |
have been credited on the last date on which those taxes may be | 1876 |
paid without penalty. | 1877 |
(E) The refund and crediting of any overpayment, including | 1878 |
interest, shall be paid from or credited against the fund or
funds | 1879 |
and the taxing districts to which the overpayment
originally was | 1880 |
paid, in proportion to the amount of the
overpayment received.
The | 1881 |
auditor shall correct the
auditor's tax lists in
accordance
with | 1882 |
the refund or credit, and shall certify
corrections in the
tax | 1883 |
duplicates to the county treasurer. At
each settlement
affected | 1884 |
by a refund or credit under this
section, the amount of
the refund | 1885 |
or credit shall be deducted
from the amount of any
taxes or | 1886 |
assessments distributable to the
county or any taxing
unit in the | 1887 |
county that has received the
benefit of the taxes or
assessment | 1888 |
previously overpaid, in
proportion to the overpayment
previously | 1889 |
received. | 1890 |
(B) Unless the party
assessed files with the tax | 1919 |
commissioner within sixty
days
after service of the notice of | 1920 |
assessment, either personally or
by certified mail, a written | 1921 |
petition for
reassessment signed by
the party assessed or
thethat | 1922 |
party's
authorized agent having
knowledge of the facts, the | 1923 |
assessment
isbecomes final and the amount
of the assessment is | 1924 |
due and
payable
from the party assessed to
the treasurer of state. | 1925 |
The
petition
shall indicate the
objections of the party assessed, | 1926 |
but
additional objections may
be raised in writing
if received by | 1927 |
the
commissioner prior to the date
shown on the final | 1928 |
determination
of
the tax commissioner.
The
commissioner shall | 1929 |
grant the petitioner a hearing on the petition,
unless waived by | 1930 |
the petitioner. | 1931 |
(E)(D) If the tax
commissioner believes that collection of | 1967 |
the
tax imposed by
section 5727.81 or 5727.811 of the Revised
Code | 1968 |
will be jeopardized unless
proceedings to collect or secure | 1969 |
collection of the tax are
instituted without delay, the | 1970 |
commissioner may issue a jeopardy
assessment against the person | 1971 |
liable for
the tax.
UponImmediately upon the issuance of the | 1972 |
jeopardy assessment, the
commissioner
immediately shall file an | 1973 |
entry with the clerk of
the
court of common pleas in the manner | 1974 |
prescribed by division
(D)(C) of
this section. Notice of
the | 1975 |
jeopardy assessment shall be served
on the party assessed or
the | 1976 |
party's legal representative within
five days of the filing
of the | 1977 |
entry with the clerk. The total
amount assessed is
immediately | 1978 |
due and payable, unless the party
assessed files a
petition for | 1979 |
reassessment in accordance with
division
(B) of this section and | 1980 |
provides security in a form
satisfactory to the commissioner and | 1981 |
in an amount sufficient to
satisfy the unpaid balance of the | 1982 |
assessment. Full or partial
payment of the assessment does not | 1983 |
prejudice the commissioner's
consideration of the petition for | 1984 |
reassessment. | 1985 |
(B) If a natural gas distribution company or an electric | 2011 |
distribution company entitled to a refund of taxes under this | 2012 |
section, or section 5703.70 of the Revised Code, is indebted to | 2013 |
the state for any tax or fee administered
by the tax commissioner | 2014 |
that is paid to the state,
or any charge,
penalty,
or interest | 2015 |
arising from such a tax or fee, the amount
refundable may be | 2016 |
applied in satisfaction of the debt. If the
amount refundable is | 2017 |
less than the amount of the debt, it may be
applied in partial | 2018 |
satisfaction of the debt. If the amount
refundable is greater | 2019 |
than the amount of the debt, the amount
remaining after | 2020 |
satisfaction of the debt shall be refunded. If
the natural gas | 2021 |
distribution company or electric distribution
company
has more | 2022 |
than one such debt,
any debt subject to section
5739.33 or | 2023 |
division
(G) of section 5747.07 of the
Revised Code
shall be | 2024 |
satisfied first.
This section applies only to debts that
have | 2025 |
become
final. | 2026 |
(D) Before a refund is issued under this section
or section | 2039 |
5703.70 of the Revised Code, a natural
gas company
or an electric | 2040 |
distribution company shall certify, as
prescribed by the tax | 2041 |
commissioner,
that it either did not include
the tax imposed by | 2042 |
section 5727.81 of the
Revised Code in the case
of an electric | 2043 |
distribution company, or the tax
imposed by section
5727.811 of | 2044 |
the Revised Code in the case of a natural gas
distribution | 2045 |
company, in its distribution charge to its customer
upon which a | 2046 |
refund of the tax is claimed, or it has
refunded or
credited to | 2047 |
the customer the excess distribution charge
related to
the tax | 2048 |
that was erroneously included in the customer's
distribution | 2049 |
charge. | 2050 |
(B) Each person required
to register under division (A)
of | 2056 |
this section shall register prior to distributing electricity or | 2057 |
natural
gas
to a meter of an end user in this state or to an | 2058 |
unmetered location in this
state. The tax commissioner
shall | 2059 |
prescribe the form of the registration application. The | 2060 |
commissioner shall assign an identification number to each | 2061 |
registration and notify the registrant of that number. The | 2062 |
registration shall remain in effect until canceled in writing by | 2063 |
the registrant upon the cessation of distributing electricity or | 2064 |
natural
gas to
a meter of an end user in this state or to an | 2065 |
unmetered location in this
state, or until such registration
is | 2066 |
denied, revoked, or canceled by the commissioner. A
registration | 2067 |
may be revoked or canceled by the tax commissioner
as provided by | 2068 |
Chapter 119. of
the Revised
Code, for failure of an
electric | 2069 |
distribution company to pay the tax imposed by section
5727.81 of | 2070 |
the Revised Code, failure of a natural gas distribution
company to | 2071 |
pay the tax imposed by section 5727.811 of the Revised Code, or | 2072 |
failure of an electric distribution company or a natural gas | 2073 |
distribution
company to
comply with sections
5727.80 and 5727.82 | 2074 |
to 5727.95 of the Revised
Code. A
company whose registration is | 2075 |
denied may petition for a hearing,
in accordance with the | 2076 |
procedures set forth in
divisionsdivision
(B)
and (C) of section | 2077 |
5727.89
of the
Revised Code, not later than thirty
days after | 2078 |
receiving
the denial, and the final determination is
subject to | 2079 |
appeal under
section 5717.02 of the Revised
Code. | 2080 |
Sec. 5728.02. (A) Except as provided in section 5728.03
of | 2134 |
the Revised Code, every person who is liable for the tax
imposed | 2135 |
by section 5728.06 of the Revised Code on the operation
of a | 2136 |
commercial car with three or more axles when operated alone or as | 2137 |
part
of a commercial tandem, a commercial car with two axles
that | 2138 |
is to be operated as part of a commercial tandem with a gross | 2139 |
vehicle
weight or a registered gross vehicle weight exceeding | 2140 |
twenty-six thousand
pounds, or a
commercial tractor that is, or is | 2141 |
to be, operated or driven upon
a public highway shall cause to be | 2142 |
filed annually with the tax
commissioner a written application for | 2143 |
a
highwayfuel use permit on
blank forms to be furnished by the | 2144 |
commissioner for that purpose. | 2145 |
(B) Upon receipt of the application, the
tax commissioner | 2149 |
shall
issue to the person making the application a
highwayfuel | 2150 |
use
permit
and any identification device that the
commissioner | 2151 |
considers
necessary for the proper administration of this
chapter. | 2152 |
The
permit and the identification device shall be of a
design and | 2153 |
contain any information the commissioner considers
necessary. The | 2154 |
identification device shall be displayed on the
commercial car or | 2155 |
commercial tractor for which it was issued at
all times in the | 2156 |
manner the commissioner prescribes. The
highwayfuel
use permits | 2157 |
and
the identification device shall not be
transferable. In case | 2158 |
of
the loss of a
highwayfuel use permit or
identification device, | 2159 |
the
commissioner shall issue a duplicate
of the permit or device. | 2160 |
Sec. 5728.03. (A) In lieu of filing an application for
an | 2163 |
annual
highwayfuel use permit under section 5728.02 of the | 2164 |
Revised
Code and in lieu of filing returns under section 5728.08 | 2165 |
of the
Revised Code, a person who is the owner of a commercial car | 2166 |
with
three or more axles when operated alone or as part of a | 2167 |
commercial
tandem, a commercial car with two axles that is to be | 2168 |
operated as
part of a commercial tandem with a gross vehicle | 2169 |
weight or a
registered
gross vehicle weight exceeding twenty-six | 2170 |
thousand
pounds, or a commercial
tractor that is, or
is to be, | 2171 |
operated or
driven upon a public highway, may file an
application | 2172 |
with the tax
commissioner for a single-trip
highwayfuel
use | 2173 |
permit. The
application shall be based on rules adopted by the | 2174 |
tax
commissioner and
shall include an
amount estimated to be | 2175 |
substantially equivalent to the
highway
use and motor vehicle fuel | 2176 |
use tax liability that the applicant
will incur by driving on the | 2177 |
highways of this state during the
period covered by the | 2178 |
single-trip permit. The amount so
estimated shall be considered | 2179 |
to be the
highway use tax and motor
vehicle fuel use tax liability | 2180 |
so incurred. | 2181 |
Sec. 5728.04. It
shall beis unlawful, on and after | 2202 |
September
30, 1955,
for any
person to operate a commercial car | 2203 |
with three or
more axles when operated
alone or as part of a | 2204 |
commercial tandem,
a commercial car
with two axles that is to be | 2205 |
operated as part of
a commercial tandem
with a gross vehicle | 2206 |
weight or a registered
gross vehicle weight exceeding
twenty-six | 2207 |
thousand pounds, or a
commercial tractor when operated alone
or as | 2208 |
part of a
commercial
tractor combination or commercial tandem on a | 2209 |
public highway
without a valid
highwayfuel use permit for such | 2210 |
commercial car or
commercial tractor. | 2211 |
Sec. 5735.311. Sec. 5728.05. The tax commissioner may enter into | 2221 |
cooperative reciprocal agreements providing for the imposition of | 2222 |
motor fuel use taxes on an apportionment or allocation basis with | 2223 |
the proper authority of any state, any commonwealth, the District | 2224 |
of Columbia, a state or province of a foreign country, or a | 2225 |
territory or possession of the United States or of a foreign | 2226 |
country. The agreement may provide for determining the base
state | 2227 |
for fuel users, users' records requirements, audit
procedures, | 2228 |
exchange of information, the definition of qualified
motor | 2229 |
vehicles, bonding requirements, reporting requirements,
reporting | 2230 |
periods, specifying uniform penalty and interest for
late | 2231 |
reporting or payment, determining methods of collecting and | 2232 |
remitting fuel use taxes to member jurisdictions, and such other | 2233 |
provisions as will facilitate the administration of the
agreement. | 2234 |
Sec. 5728.06. For the purpose of providing revenues to pay | 2272 |
the cost of administering and enforcing the laws pertaining to
the | 2273 |
levy and collection of the tax imposed by this section, to
provide | 2274 |
funds to pay the state's share of the cost of
constructing or | 2275 |
reconstructing highways and eliminating railway
grade crossings on | 2276 |
the major thoroughfares of the state highway
system and urban | 2277 |
extensions thereof, and to pay the interest,
principal, and | 2278 |
charges on highway obligations issued pursuant to
Section 2i of | 2279 |
Article VIII, Ohio Constitution, and sections
5528.30 and 5528.31 | 2280 |
of the Revised Code, there is hereby levied a
highway use tax upon | 2281 |
each commercial car with three or more
axles when operated alone | 2282 |
or as part of a commercial tandem, each
commercial car with two | 2283 |
axles used as a part of a commercial tandem
with a gross vehicle | 2284 |
weight or a registered gross vehicle weight exceeding
twenty-six | 2285 |
thousand pounds,
and each commercial tractor operated alone or | 2286 |
used as part of a
commercial tractor
combination or commercial | 2287 |
tandem. Except as provided in section
5728.05 of the Revised | 2288 |
Code, the rates shall be as follows: | 2289 |
(E) Two and one-half cents for each mile traveled on a | 2302 |
public highway in Ohio by each commercial car or commercial | 2303 |
tractor operated as part of a commercial tandem with four or more | 2304 |
axles.For the following purposes, an excise tax is hereby imposed | 2305 |
on the use of motor fuel to operate on the public highways of this | 2306 |
state a commercial car with three or more axles operated alone or | 2307 |
as part of a commercial tandem, a commercial car with two axles | 2308 |
operated as part of a commercial tandem having a gross vehicle | 2309 |
weight or registered gross vehicle weight exceeding twenty-six | 2310 |
thousand pounds, or a commercial tractor operated alone or as part | 2311 |
of a commercial tractor combination or commercial tandem: to | 2312 |
provide revenue for maintaining the
state highway system, to widen | 2313 |
existing surfaces on such
highways,
to resurface such highways, to | 2314 |
enable the counties of
the state
properly to plan for, maintain, | 2315 |
and repair their roads,
to enable
the municipal corporations to | 2316 |
plan, construct,
reconstruct,
repave, widen, maintain, repair, | 2317 |
clear, and clean
public highways,
roads, and streets; to pay that | 2318 |
portion of the
construction cost
of a highway project that a | 2319 |
county, township,
or municipal
corporation normally would be | 2320 |
required to pay, but
that the
director of transportation, pursuant | 2321 |
to division (B) of
section
5531.08 of the Revised Code, determines | 2322 |
instead will be
paid from
moneys in the highway operating fund; to | 2323 |
maintain and
repair
bridges and viaducts; to purchase, erect, and | 2324 |
maintain
street and
traffic signs and markers; to purchase, erect, | 2325 |
and
maintain
traffic lights and signals; to pay the costs | 2326 |
apportioned
to the
public under section 4907.47 of the Revised | 2327 |
Code; and to
supplement revenue already available for such | 2328 |
purposes, to
distribute equitably among those persons using the | 2329 |
privilege of
driving motor vehicles upon such highways and streets | 2330 |
the cost of
maintaining and repairing the same, and to pay the | 2331 |
interest,
principal, and charges on bonds and other obligations | 2332 |
issued
pursuant to Section 2i of Article VIII, Ohio Constitution, | 2333 |
and
sections 5528.30 and 5528.31 of the Revised Code. The tax is | 2334 |
imposed in the same amount as the motor fuel tax imposed under | 2335 |
Chapter 5735. of the Revised Code plus an additional tax of three | 2336 |
cents per gallon,
as determined
by the gallons consumed while | 2337 |
operated on
the public highways of this state. Payment of the | 2338 |
fuel use tax
shall be made by the purchase of motor
fuel within | 2339 |
Ohio of such
gallons as is equivalent to the
gallons consumed | 2340 |
while operating
such a motor vehicle on the public
highways of | 2341 |
this state, or by
direct remittance to the treasurer
of state with | 2342 |
the fuel use
tax return filed pursuant to
section 5728.08 of the | 2343 |
Revised Code. | 2344 |
Any person subject to the tax imposed under this section who | 2345 |
purchases
motor fuel in this state for use in another state in | 2346 |
excess of the
amount consumed while operating such motor vehicle | 2347 |
on the public
highways of this state shall be allowed a credit | 2348 |
against the tax
imposed by this section or a
refund equal to
the | 2349 |
motor fuel tax paid to this state on
such excess. No such
credit | 2350 |
or refund shall be allowed for taxes
paid to any state that | 2351 |
imposes a tax on motor fuel
purchased or obtained in this state | 2352 |
and used on the highways of
such other state but does not
allow a | 2353 |
similar credit or
refund for the tax paid to this state on
motor | 2354 |
fuel
purchased or acquired in the other state and used on
the | 2355 |
public
highways of this state. | 2356 |
An owner who is a person regularly engaged, for
compensation, | 2372 |
in the business of leasing or renting motor
vehicles without | 2373 |
furnishing drivers may designate that the lessee
of a motor | 2374 |
vehicle leased for a period of thirty days or more
shall report | 2375 |
and pay the tax incurred during the duration of the
lease. An | 2376 |
owner who is an independent contractor that furnishes
both the | 2377 |
driver and motor vehicle, may designate that the person
so | 2378 |
furnished with the driver and motor vehicle for a period of
thirty | 2379 |
days or more shall report and pay the tax incurred during
that | 2380 |
period. An independent contractor that is not an owner, but
that | 2381 |
furnishes both the driver and motor vehicle and that has
been | 2382 |
designated by the owner of the motor vehicle to report and
pay the | 2383 |
tax, may designate that the person so furnished with
driver and | 2384 |
motor vehicle for a period of thirty days or more
shall report and | 2385 |
pay the tax incurred during that period. | 2386 |
Sec. 5728.061. The treasurer of state shall refund the | 2387 |
amount of
highwayfuel use taxes
overpaid, paid illegally or | 2388 |
erroneously, or
paid
on any illegal or erroneous assessment. | 2389 |
Applications for refund
shall be
filed with the tax
commissioner, | 2390 |
on the form prescribed
by
himthe commissioner,
within four years | 2391 |
from the date of the
overpayment, the illegal or erroneous
payment | 2392 |
of the tax, or the payment of the illegal or erroneous assessment. | 2393 |
An application shall be filed by the person who made payment of | 2394 |
the tax for which the refund is claimed. When a refund is granted | 2395 |
for payment of an
illegal or erroneous assessment issued by the | 2396 |
commissioner, the
refund shall include interest on the amount of | 2397 |
the refund from
the date of the
overpaymentpayment. The interest | 2398 |
shall
be computed at
the rate per annum prescribed by section | 2399 |
5703.47 of
the Revised
Code.
On | 2400 |
Sec. 5728.07. Every person who is or becomes liable for the | 2411 |
payment of the
tax levied in section 5728.06 of the Revised Code | 2412 |
shall
keep a complete and
accurate record, upon forms prescribed | 2413 |
by the tax commissioner, showing the
total miles traveled on a | 2414 |
public highway in this state bymaintain detailed distance and | 2415 |
fuel records for each commercial car
and commercial
tractor owned, | 2416 |
leased, rented, or otherwise operated by such
person, the number | 2417 |
of axles actually used while traveling said
miles, the
highway use | 2418 |
permit number for each commercial car and
commercial tractor owned | 2419 |
or operated and such other information as
the tax commissioner may | 2420 |
require.
Such records shall be available
at any time, during | 2421 |
normal business hours, for
the inspection of
the tax commissioner | 2422 |
or
histhe commissioner's
duly authorized
agents and shall be | 2423 |
preserved for a period of four years
from the date the return | 2424 |
required to be filed under section 5728.08 of the Revised Code was | 2425 |
due or filed, whichever is later. | 2426 |
Sec. 5728.08. Except as provided in section 5728.03 of the | 2427 |
Revised Code and except as otherwise provided in this section, | 2428 |
whoever
is liable for the payment of the tax levied
by section | 2429 |
5728.06 of the Revised Code, on or before the last day
of each | 2430 |
January, April, July, and October, shall file with the
treasurer | 2431 |
of state, on forms prescribed by the tax commissioner,
a
highway | 2432 |
fuel
use tax return and make payment of the full amount of
the tax | 2433 |
due
for the operation of each commercial car and
commercial | 2434 |
tractor
for the
next preceding three calendar months. If
the | 2435 |
commercial
cars or commercial tractors are farm trucks and the | 2436 |
amount
of
motor fuel used to operate the trucks during the
next | 2437 |
preceding
twelve
calendar months was less than fifteen thousand | 2438 |
gallons, the
highwayfuel use tax return shall be filed and the | 2439 |
full
amount of tax
due paid on
or before the last day of each
July | 2440 |
for
the
next
preceding twelve calendar months. If the
commercial | 2441 |
cars
or
commercial tractors are farm trucks and the amount of | 2442 |
motor
fuel
used to operate the trucks during the
next preceding | 2443 |
twelve
calendar
months was fifteen thousand gallons or more, the | 2444 |
highwayfuel
use tax return shall
be filed and the full amount of | 2445 |
the tax
due
paid either on or before the last
day of each July for | 2446 |
the
next
preceding twelve calendar months, or
on or before the | 2447 |
last
day of
each January, April,
July, and October for the
next | 2448 |
preceding
three calendar
months, at the option of the person | 2449 |
liable for
payment of the tax. If the
commercial cars or | 2450 |
commercial tractors
are not farm trucks, and if, in the
estimation | 2451 |
of the
tax
commissioner, the amount of the tax due does not | 2452 |
warrant
quarterly
filing, the commissioner may authorize the | 2453 |
filing of the
highwayfuel
use
tax return and payment of the full | 2454 |
amount due on or before the
last day of
each July for the
next | 2455 |
preceding twelve months. | 2456 |
All moneys received in the state treasury from taxes levied | 2470 |
by section 5728.06 of the Revised Code and fees assessed under | 2471 |
sections 5728.02 andsection 5728.03 of the Revised Code
which | 2472 |
that are not
required to be placed to the credit of the tax refund | 2473 |
fund as
provided by this section shall, during each calendar year, | 2474 |
be
credited to the highway improvement bond retirement fund | 2475 |
created
by section 5528.12 of the Revised Code until the | 2476 |
commissioners of
the sinking fund certify to the treasurer of | 2477 |
state, as required
by
section 5528.17 of the Revised Code, that | 2478 |
there are sufficient
moneys to the credit of the highway | 2479 |
improvement bond retirement
fund to meet in full all payments of | 2480 |
interest, principal, and
charges for the retirement of bonds and | 2481 |
other obligations issued
pursuant to Section 2g of Article VIII, | 2482 |
Ohio Constitution, and
sections 5528.10 and 5528.11 of the Revised | 2483 |
Code due and payable
during the current calendar year and during | 2484 |
the
next succeedingfollowing
calendar year. From the date of the | 2485 |
receipt of the certification
required by section 5528.17 of the | 2486 |
Revised Code by the treasurer
of state until the thirty-first day | 2487 |
of December of the calendar
year in which the certification is | 2488 |
made, all moneys received in
the state treasury from taxes levied | 2489 |
under section 5728.06 of the
Revised Code and fees assessed under | 2490 |
sections 5728.02 andsection 5728.03
of the Revised Code
which | 2491 |
that are not required to be placed to the
credit of the tax refund | 2492 |
fund as provided by this section shall
be
credited to the highway | 2493 |
obligations bond retirement fund
created
by section 5528.32 of the | 2494 |
Revised Code until the
commissioners of
the sinking fund certify | 2495 |
to the treasurer of
state, as required by
section 5528.38 of the | 2496 |
Revised Code, that
there are sufficient
moneys to the credit of | 2497 |
the highway
obligations bond retirement
fund to meet in full all | 2498 |
payments of
interest, principal, and
charges for the retirement of | 2499 |
bonds and
other obligations issued
pursuant to Section 2i of | 2500 |
Article VIII,
Ohio Constitution, and
sections 5528.30 and 5528.31 | 2501 |
of the
Revised Code due and payable
during the current calendar | 2502 |
year and
during the
next succeeding
following calendar year.
From | 2503 |
the date of the
receipt of the certification
required by
section | 2504 |
5528.38 of the
Revised Code by the treasurer
of state
until the | 2505 |
thirty-first day
of December of the calendar
year in
which the | 2506 |
certification is
made, all moneys received in
the state
treasury | 2507 |
from taxes levied
under section 5728.06 of the
Revised
Code and | 2508 |
fees assessed under
sections 5728.02 andsection 5728.03
of the | 2509 |
Revised Code
whichthat are not
required to be placed to
the | 2510 |
credit of the tax refund fund as
provided by this section
shall be | 2511 |
credited to the highway
operating fund created by section
5735.291 | 2512 |
of the Revised Code,
except as provided by the next
succeeding | 2513 |
paragraph of this
section. | 2514 |
From the date of the receipt by the treasurer of state of | 2515 |
certifications from the commissioners of the sinking fund, as | 2516 |
required by sections 5528.18 and 5528.39 of the Revised Code, | 2517 |
certifying that the moneys to the credit of the highway | 2518 |
improvement bond retirement fund are sufficient to meet in full | 2519 |
all payments of interest, principal, and charges for the | 2520 |
retirement of all bonds and other obligations
whichthat may be | 2521 |
issued
pursuant to Section 2g of Article VIII, Ohio Constitution, | 2522 |
and
sections 5528.10 and 5528.11 of the Revised Code, and to the | 2523 |
credit of the highway obligations bond retirement fund are | 2524 |
sufficient to meet in full all payments of interest, principal, | 2525 |
and charges for the retirement of all obligations issued pursuant | 2526 |
to Section 2i of Article VIII, Ohio Constitution, and sections | 2527 |
5528.30 and 5528.31 of the Revised Code, all moneys received in | 2528 |
the state treasury from the taxes levied under section 5728.06
and | 2529 |
fees assessed under
sections 5728.02 andsection 5728.03 of the | 2530 |
Revised
Code, whichthat are not required to be placed to the | 2531 |
credit
of the tax
refund fund as provided by this section, shall | 2532 |
be
deposited to the
credit of the highway operating fund. | 2533 |
(B) If the tax imposed by this chapter
or section 5735.31
of | 2545 |
the Revised Code, or any portion of that tax, whether
determined | 2546 |
by the tax commissioner or the taxpayer, is not paid
on or before | 2547 |
the date prescribed in section 5728.08 of the
Revised Code, | 2548 |
interest shall be collected and paid in the same
manner as the | 2549 |
tax, upon that unpaid amount at the rate per annum
prescribed by | 2550 |
section 5703.47 of the Revised Code from the date
prescribed for | 2551 |
payment of the tax until it is paid or until the day an
assessment | 2552 |
is issued under section 5728.10 of the Revised Code, whichever | 2553 |
occurs first.
Any interest
imposed under this chapter may be | 2554 |
collected through an
assessment
as provided in section 5728.10 of | 2555 |
the Revised Code. | 2556 |
(B) Unless the party
to whom the notice of assessment is | 2584 |
directedassessed files with the
tax commissioner within sixty | 2585 |
days
after
service of the notice of assessment, either personally | 2586 |
or by
certified mail, a
written petition for reassessment
in | 2587 |
writing, signed by
the party assessed, or by the party's | 2588 |
authorized agent
having
knowledge
of the facts, the assessment | 2589 |
shall becomebecomes final and
the
amount of the assessment
shall | 2590 |
beis due and payable from the party
assessed to the treasurer of | 2591 |
state. The petition shall indicate
the objections of the party | 2592 |
assessed, but additional objections
may be raised in writing if | 2593 |
received
by the commissioner prior to the date shown on
the final | 2594 |
determination
by the commissioner. | 2595 |
The commissioner may make such correction to the assessment | 2601 |
as the commissioner finds proper. The commissioner shall
serve
a | 2602 |
copy of the commissioner's final determination on
the petitioner | 2603 |
by personal service or
certified mail, and the commissioner's | 2604 |
decision in the
matter shall be final,
subject to appeal as | 2605 |
provided in section 5717.02 of the Revised
Code. Only objections | 2606 |
decided on the merits by the board of tax
appeals or a court shall | 2607 |
be given collateral estoppel or res
judicata effect in considering | 2608 |
an application for refund of
amounts paid pursuant to the | 2609 |
assessment.
If the petition has been properly filed, the | 2610 |
commissioner shall proceed under section 5703.60 of the Revised | 2611 |
Code. | 2612 |
(B) If no returns have been filed within the time
prescribed | 2659 |
for the filing of returns, or within any extension of
time for | 2660 |
filing as the
tax commissioner may grant in accordance with | 2661 |
section
5728.14 of the Revised Code, the commissioner, after | 2662 |
giving
written notice of
histhe commissioner's intention so to | 2663 |
do,
immediately may suspend all
highwayfuel use permits held by | 2664 |
the
person
failing
to file a return. The notice shall be sent to | 2665 |
the
last
known
address of the person. No permit which has been | 2666 |
suspended
for
failure to file a return shall be reinstated until | 2667 |
the person
files complete and correct returns for all periods in | 2668 |
which no
return has been filed and paid the full amount of the | 2669 |
tax,
interest, and additional charges due. | 2670 |
Sec. 5728.13. The provisions of sectionsSections 5728.02 to | 2671 |
5728.12,
inclusive, of the Revised Code, do not apply to motor | 2672 |
vehicles,
commercial cars, or commercial tractors owned and | 2673 |
operated by the
United States,
by this state, or any political | 2674 |
subdivisions thereof,
nor to motor vehicles, commercial cars, or | 2675 |
commercial tractors
owned by nonresidents of this state while | 2676 |
engaged solely in the
interstate transportation of household
goods | 2677 |
in Ohio, provided
such owner has complied with the laws of
the | 2678 |
state, district, or
territory of his residence
pertaining to the | 2679 |
registration and taxation of motor vehicles and complies
with such | 2680 |
laws while operating and driving such motor vehicle upon the | 2681 |
public roads or highways of this state; provided that the owners | 2682 |
of motor vehicles similarly engaged and registered in this state | 2683 |
shall be exempt from all obligations pertaining to the | 2684 |
registration and taxation of motor vehicles in such other states, | 2685 |
districts, or territories. The provisions of this section do not | 2686 |
apply to vehicles, commercial cars, or commercial tractors owned | 2687 |
by nonresidents of this state when operated by a resident under | 2688 |
lease or any other arrangement. The tax commissioner shall be | 2689 |
authorized to determine whether or not such other states, | 2690 |
districts, or territories exempt such Ohio registered vehicles | 2691 |
from all obligations pertaining to the registration and taxation | 2692 |
of such motor vehicles and to prescribe such rules and
regulations | 2693 |
as are required for the purpose of administering the
provisions of | 2694 |
this section. | 2695 |
Household goods means all goods consisting of personal | 2696 |
effects and property used or to be used in a dwelling when a part | 2697 |
of the equipment or supply of such dwellings and furniture, | 2698 |
fixtures, equipment, and the property of stores, offices,
museums, | 2699 |
institutions, hospitals, or other establishments when
part of the | 2700 |
stock, equipment, or supply of such stores, offices,
museums, | 2701 |
institutions, hospitals, or other establishments, and
articles | 2702 |
including objects of art, displays, and exhibits, which
because of | 2703 |
their unusual nature or value require specialized
handling and | 2704 |
equipment usually employed in moving household
goodsor by any | 2705 |
other state or its political subdivisions if that state extends a | 2706 |
similar exemption to motor vehicles, commercial cars, or | 2707 |
commercial tractors owned and operated by this state or its | 2708 |
political subdivisions. | 2709 |
(1)(a) Deduct any net operating loss incurred in any
taxable | 2839 |
years ending in 1971 or thereafter but exclusive of any
net | 2840 |
operating loss incurred in taxable years ending prior to
January | 2841 |
1, 1971. This deduction shall not be allowed in any tax
year | 2842 |
commencing before December 31, 1973, but shall be carried
over and | 2843 |
allowed in tax years commencing after December 31, 1973,
until | 2844 |
fully utilized in the next succeeding taxable year or years
in | 2845 |
which the taxpayer has net income, but in no case for more
than | 2846 |
the designated carryover period as described in division
(I)(1)(b) | 2847 |
of this section. The amount of such net operating
loss, as | 2848 |
determined under the allocation and apportionment
provisions of | 2849 |
section 5733.051 and division (B) of section
5733.05 of the | 2850 |
Revised Code for the year in which the net
operating loss occurs, | 2851 |
shall be deducted from net income, as
determined under the | 2852 |
allocation and apportionment provisions of
section 5733.051 and | 2853 |
division (B) of section 5733.05 of the
Revised Code, to the extent | 2854 |
necessary to reduce net income to
zero with the remaining unused | 2855 |
portion of the deduction, if any,
carried forward to the remaining | 2856 |
years of the designated
carryover period as described in division | 2857 |
(I)(1)(b) of this
section, or until fully utilized, whichever | 2858 |
occurs first. | 2859 |
(b) For losses incurred in taxable years ending on or
before | 2860 |
December 31, 1981, the designated carryover period shall
be the | 2861 |
five consecutive taxable years after the taxable year in
which the | 2862 |
net operating loss occurred. For losses incurred in
taxable years | 2863 |
ending on or after January 1, 1982,
and beginning before August 6, | 2864 |
1997, the designated
carryover
period shall be the fifteen | 2865 |
consecutive taxable years
after the
taxable year in which the net | 2866 |
operating loss occurs.
For losses incurred in taxable years | 2867 |
beginning on or after August 6, 1997, the designated carryover | 2868 |
period shall be the twenty consecutive taxable years after the | 2869 |
taxable year in which the net operating loss occurs. | 2870 |
(2) Deduct any amount included in net income by
application | 2875 |
of section 78 or 951 of the Internal Revenue Code,
amounts | 2876 |
received for royalties, technical or other services
derived from | 2877 |
sources outside the United States, and dividends
received from a | 2878 |
subsidiary, associate, or affiliated corporation
that neither | 2879 |
transacts any substantial portion of its business
nor regularly | 2880 |
maintains any substantial portion of its assets
within the United | 2881 |
States. For purposes of determining net
foreign source income | 2882 |
deductible under division (I)(2) of this
section, the amount of | 2883 |
gross income from all such sources other
than income derived by | 2884 |
application of section 78 or 951 of the
Internal Revenue Code | 2885 |
shall be reduced by: | 2886 |
(3) Add any loss or deduct any gain resulting from the
sale, | 2900 |
exchange, or other disposition of a capital asset, or an
asset | 2901 |
described in section 1231 of the Internal Revenue Code, to
the | 2902 |
extent that such loss or gain occurred prior to the first
taxable | 2903 |
year on which the tax provided for in section 5733.06 of
the | 2904 |
Revised Code is computed on the corporation's net income.
For | 2905 |
purposes of division (I)(3) of this section, the amount of
the | 2906 |
prior loss or gain shall be measured by the difference
between the | 2907 |
original cost or other basis of the asset and the
fair market | 2908 |
value as of the beginning of the first taxable year
on which the | 2909 |
tax provided for in section 5733.06 of the Revised
Code is | 2910 |
computed on the corporation's net income. At the option
of the | 2911 |
taxpayer, the amount of the prior loss or gain may be a
percentage | 2912 |
of the gain or loss, which percentage shall be
determined by | 2913 |
multiplying the gain or loss by a fraction, the
numerator of which | 2914 |
is the number of months from the acquisition
of the asset to the | 2915 |
beginning of the first taxable year on which
the fee provided in | 2916 |
section 5733.06 of the Revised Code is
computed on the | 2917 |
corporation's net income, and the denominator of
which is the | 2918 |
number of months from the acquisition of the asset
to the sale, | 2919 |
exchange, or other disposition of the asset.
The adjustments | 2920 |
described
in this division do not apply to any gain or loss where | 2921 |
the gain or loss
is recognized by a qualifying taxpayer, as | 2922 |
defined in section 5733.0510
of the Revised Code, with respect to | 2923 |
a qualifying taxable
event,
as defined in that section. | 2924 |
(9) Deduct expenditures for modifying existing buildings
or | 2951 |
structures to meet American national standards institute
standard | 2952 |
A-117.1-1961 (R-1971), as amended; provided, that no
deduction | 2953 |
shall be allowed to the extent that such deduction is
not | 2954 |
permitted under federal law or under rules of the tax | 2955 |
commissioner. Those deductions as are allowed may be taken over
a | 2956 |
period of five years. The tax commissioner shall adopt rules | 2957 |
under Chapter 119. of the Revised Code establishing reasonable | 2958 |
limitations on the extent that expenditures for modifying
existing | 2959 |
buildings or structures are attributable to the purpose
of making | 2960 |
the buildings or structures accessible to and usable by
physically | 2961 |
handicapped persons. | 2962 |
(11) Deduct net interest income on obligations of the
United | 2970 |
States and its territories and possessions or of any
authority, | 2971 |
commission, or instrumentality of the United States to
the extent | 2972 |
the laws of the United States prohibit inclusion of
the net | 2973 |
interest for purposes of determining the value of the
taxpayer's | 2974 |
issued and outstanding shares of stock under division
(B) of | 2975 |
section 5733.05 of the Revised Code. As used in division
(I)(11) | 2976 |
of this section,
"net interest" means interest net of any
expenses | 2977 |
taken on the federal income tax return that would not
have been | 2978 |
allowed under section 265 of the Internal Revenue Code
if the | 2979 |
interest were exempt from federal income tax. | 2980 |
(12)(a) Except as set forth in division (I)(12)(d) of this | 2981 |
section, to the extent not included in computing the taxpayer's | 2982 |
federal taxable income before operating loss deduction and
special | 2983 |
deductions, add gains and deduct losses from direct or
indirect | 2984 |
sales, exchanges, or other dispositions, made by a
related entity | 2985 |
who is not a taxpayer, of the taxpayer's indirect,
beneficial, or | 2986 |
constructive investment in the stock or debt of
another entity, | 2987 |
unless the gain or loss has been included in
computing the federal | 2988 |
taxable income before operating loss
deduction and special | 2989 |
deductions of another taxpayer with a more
closely related | 2990 |
investment in the stock or debt of the other
entity. The amount | 2991 |
of gain added or loss deducted shall not
exceed the product | 2992 |
obtained by multiplying such gain or loss by
the taxpayer's | 2993 |
proportionate share, directly, indirectly,
beneficially, or | 2994 |
constructively, of the outstanding stock of the
related entity | 2995 |
immediately prior to the direct or indirect sale,
exchange, or | 2996 |
other disposition. | 2997 |
(b) Except as set forth in division (I)(12)(e) of this | 2998 |
section, to the extent not included in computing the taxpayer's | 2999 |
federal taxable income before operating loss deduction and
special | 3000 |
deductions, add gains and deduct losses from direct or
indirect | 3001 |
sales, exchanges, or other dispositions made by a
related entity | 3002 |
who is not a taxpayer, of intangible property
other than stock, | 3003 |
securities, and debt, if such property was
owned, or used in whole | 3004 |
or in part, at any time prior to or at
the time of the sale, | 3005 |
exchange, or disposition by either the
taxpayer or by a related | 3006 |
entity that was a taxpayer at any time
during the related entity's | 3007 |
ownership or use of such property,
unless the gain or loss has | 3008 |
been included in computing the
federal taxable income before | 3009 |
operating loss deduction and
special deductions of another | 3010 |
taxpayer with a more closely
related ownership or use of such | 3011 |
intangible property. The
amount of gain added or loss deducted | 3012 |
shall not exceed the
product obtained by multiplying such gain or | 3013 |
loss by the
taxpayer's proportionate share, directly, indirectly, | 3014 |
beneficially, or constructively, of the outstanding stock of the | 3015 |
related entity immediately prior to the direct or indirect sale, | 3016 |
exchange, or other disposition. | 3017 |
(d) For purposes of the adjustments required by division | 3044 |
(I)(12)(a) of this section, the term
"investment in the stock or | 3045 |
debt of another entity" means only those investments where the | 3046 |
taxpayer and the taxpayer's related entities directly,
indirectly, | 3047 |
beneficially, or constructively own, in the
aggregate, at any time | 3048 |
during the twenty-four month period
commencing one year prior to | 3049 |
the direct or indirect sale,
exchange, or other disposition of | 3050 |
such investment at least fifty
per cent or more of the value of | 3051 |
either the outstanding stock or
such debt of such other entity. | 3052 |
(b)(i) As used in division (L) of
this section,
"intangible | 3157 |
asset" includes, but is not limited
to, the corporation's direct | 3158 |
interest in each pass-through
entity only if at all times during | 3159 |
the corporation's taxable
year ending prior to the first day of | 3160 |
the tax year the
corporation's and the corporation's related | 3161 |
members' combined
direct and indirect interests in the capital or | 3162 |
profits of such
pass-through entity do not exceed fifty per cent. | 3163 |
If the
corporation's interest in the pass-through entity is an | 3164 |
intangible asset for that taxable year, then the distributive | 3165 |
share of any income from the pass-through entity shall be
income | 3166 |
from an intangible asset for that taxable year. | 3167 |
Sec. 5733.05. As used in this section,
"qualified
research" | 3242 |
means laboratory research, experimental research, and
other | 3243 |
similar types of research; research in developing or
improving a | 3244 |
product; or research in developing or improving the
means of | 3245 |
producing a product. It does not include market
research, | 3246 |
consumer surveys, efficiency surveys, management
studies, ordinary | 3247 |
testing or inspection of materials or products
for quality | 3248 |
control, historical research, or literary research.
"Product" as | 3249 |
used in this paragraph does not include services or
intangible | 3250 |
property. | 3251 |
The annual report determines the value of the
issued and | 3252 |
outstanding shares of stock of the taxpayer, which
under division | 3253 |
(A) or divisions (B) and (C) of this
section is the base or | 3254 |
measure
of the franchise tax liability. Such determination shall | 3255 |
be made
as of the date shown by the report to have been the | 3256 |
beginning of
the corporation's annual accounting period that | 3257 |
includes the
first day of January of the tax year. For the | 3258 |
purposes
of this
chapter, the value of the issued and outstanding | 3259 |
shares
of stock
of any corporation that is a financial institution | 3260 |
shall be
deemed to be the value as
calculated in accordance with | 3261 |
division (A) of this
section.
For the purposes of this chapter, | 3262 |
the value of the issued
and outstanding shares of stock of any | 3263 |
corporation that is not a
financial institution shall be deemed to | 3264 |
be the values as
calculated in accordance with divisions
(B) and | 3265 |
(C) of this section.
Except as otherwise required by this section | 3266 |
or section 5733.056 of the Revised Code, the value of a taxpayer's | 3267 |
issued and outstanding shares of stock does not include any amount | 3268 |
that is treated as a liability under generally accepted accounting | 3269 |
principles. | 3270 |
(2) The amount of Ohio apportioned net income from sources | 3283 |
other than those allocated under section 5733.051 of the Revised | 3284 |
Code, which shall be determined by multiplying the corporation's | 3285 |
net income by a fraction. The numerator of
the fraction is the | 3286 |
sum of the following
products:
the property
factor multiplied by | 3287 |
twenty, the payroll factor
multiplied by twenty, and the sales | 3288 |
factor
multiplied by sixty. The denominator of
the fraction is | 3289 |
one hundred, provided
that
the denominator shall be reduced by | 3290 |
twenty if the property factor has a denominator of zero,
by twenty | 3291 |
if the payroll factor has a denominator of zero, and
by sixty if | 3292 |
the sales factor has a denominator of zero. | 3293 |
(a) The property factor is a fraction the numerator of
which | 3296 |
is the average value of the corporation's real and tangible | 3297 |
personal property owned or rented, and used in the trade or | 3298 |
business in this state during the taxable year, and the | 3299 |
denominator of which is the average value of all the
corporation's | 3300 |
real and tangible personal property owned or
rented, and used in | 3301 |
the trade or business everywhere during such
year. There shall be | 3302 |
excluded from the numerator and denominator
of the property factor | 3303 |
the original cost of all of the following
property within Ohio: | 3304 |
property with respect to which a
"pollution control facility" | 3305 |
certificate has been issued pursuant
to section 5709.21 of the | 3306 |
Revised Code; property with respect to
which an
"industrial water | 3307 |
pollution control certificate" has
been issued pursuant to section | 3308 |
6111.31 of the Revised Code; and
property used exclusively during | 3309 |
the taxable year for qualified
research. | 3310 |
(ii) Compensation is paid in this state if: (1) the | 3331 |
recipient's service is performed entirely within this state, (2) | 3332 |
the recipient's service is performed both within and without this | 3333 |
state, but the service performed without this state is incidental | 3334 |
to the recipient's service within this state, (3) some of the | 3335 |
service is performed within this state and either the base of | 3336 |
operations, or if there is no base of operations, the place from | 3337 |
which the service is directed or controlled is within this state, | 3338 |
or the base of operations or the place from which the service is | 3339 |
directed or controlled is not in any state in which some part of | 3340 |
the service is performed, but the recipient's residence is in
this | 3341 |
state. | 3342 |
(c) Except as provided in section 5733.059 of the Revised | 3349 |
Code, the sales
factor is a fraction the numerator of which
is the | 3350 |
total sales in this state by the corporation during the
taxable | 3351 |
year, and the denominator of which is the total sales by
the | 3352 |
corporation everywhere during such year. In determining the | 3353 |
numerator and denominator of the sales factor, receipts from the | 3354 |
sale or other disposal of a capital asset or an asset described
in | 3355 |
section 1231 of the Internal Revenue Code shall be eliminated.
| 3356 |
Also, in determining the numerator and denominator of the sales | 3357 |
factor, in the case of a reporting corporation owning at least | 3358 |
eighty per cent of the issued and outstanding common stock of one | 3359 |
or more insurance companies or public utilities, except an | 3360 |
electric company,
or owning at
least twenty-five per cent of the | 3361 |
issued and outstanding common
stock of one or more financial | 3362 |
institutions, receipts received by
the reporting corporation from | 3363 |
such utilities, insurance
companies, and financial institutions | 3364 |
shall be eliminated. | 3365 |
For the purpose of this section and section 5733.03 of the | 3366 |
Revised Code, sales of tangible personal property are in this | 3367 |
state where such property is received in this state by the | 3368 |
purchaser. In the case of delivery of tangible personal property | 3369 |
by common carrier or by other means of transportation, the place | 3370 |
at which such property is ultimately received after all | 3371 |
transportation has been completed shall be considered as the
place | 3372 |
at which such property is received by the purchaser.
Direct | 3373 |
delivery in this state, other than for purposes of
transportation, | 3374 |
to a person or firm designated by a purchaser
constitutes delivery | 3375 |
to the purchaser in this state, and direct
delivery outside this | 3376 |
state to a person or firm designated by a
purchaser does not | 3377 |
constitute delivery to the purchaser in this
state, regardless of | 3378 |
where title passes or other conditions of
sale. | 3379 |
(C)(1) Subject to divisions (C)(2) and (3) of
this section, | 3406 |
the total value, as shown on the books of each
corporation that is | 3407 |
not a qualified holding company, of the net
book value of a | 3408 |
corporation's assets less the net carrying
value of its | 3409 |
liabilities, and excluding from the corporation's
assets land | 3410 |
devoted exclusively to agricultural use as of the first
Monday of | 3411 |
June in the corporation's taxable year as
determined by the county | 3412 |
auditor of the county in which the land is located
pursuant to | 3413 |
section 5713.31 of the Revised Code. For the purposes of | 3414 |
determining that
total value, any reserves shown on the | 3415 |
corporation's books
shall be considered liabilities or contra | 3416 |
assets, except for any reserves that
are deemed appropriations of | 3417 |
retained earnings under generally
accepted accounting principles. | 3418 |
(2)(a) If, on the last day of the taxpayer's
taxable year | 3419 |
preceding the tax year, the taxpayer is a related
member to a | 3420 |
corporation that elects to be a qualifying holding
company for the | 3421 |
tax year beginning after the last day of
the taxpayer's taxable | 3422 |
year, or if, on the last day of the taxpayer's
taxable year | 3423 |
preceding the tax year, a corporation that elects to
be a | 3424 |
qualifying holding company for the tax year
beginning after the | 3425 |
last day of the taxpayer's taxable year is a
related member to the | 3426 |
taxpayer, then the taxpayer's total
value shall be adjusted by the | 3427 |
qualifying amount. Except as
otherwise provided under division | 3428 |
(C)(2)(b) of this section,
"qualifying amount" means the
amount | 3429 |
that, when added to the
taxpayer's total value, and when | 3430 |
subtracted from the net carrying value of the
taxpayer's | 3431 |
liabilities
computed without regard to division
(C)(2) of this | 3432 |
section,
or when subtracted
from the taxpayer's total value and | 3433 |
when added to the net
carrying value of the taxpayer's liabilities | 3434 |
computed without
regard to division (C)(2) of
this section, | 3435 |
results
in the taxpayer's debt-to-equity ratio equaling the | 3436 |
debt-to-equity ratio of the qualifying controlled group on the | 3437 |
last day of the taxable year ending prior to the first day of
the | 3438 |
tax year
computed on a consolidated basis in accordance with | 3439 |
general
accepted accounting principles. For the purposes of | 3440 |
division
(C)(2)(a) of this section, the corporation's total value, | 3441 |
after the
adjustment required by that division, shall not exceed | 3442 |
the net
book value of the corporation's assets. | 3443 |
(B) Unless the corporation
to which the notice of
assessment | 3490 |
is directedassessed files with the
tax commissioner within
sixty | 3491 |
days after
service
thereofof the notice of assessment, either | 3492 |
personally or by
certified
mail
as
provided in section 5703.056 of | 3493 |
the Revised
Code, a
written petition for
reassessment
in
writing, | 3494 |
signed by the
corporation's
authorized agent
of the
corporation | 3495 |
assessed having knowledge of
the facts,
and makes
payment of the | 3496 |
portion of the assessment
required by division (E)
of this | 3497 |
section, the assessment
shall
becomebecomes final, and the amount | 3498 |
of the assessment
shall
beis
due
and payable from the corporation | 3499 |
assessed to the treasurer of
state. The petition shall indicate | 3500 |
the corporation's objections,
but additional objections may be | 3501 |
raised in writing if received
by
the commissioner
prior to the | 3502 |
date shown on the final
determination
by the
commissioner. | 3503 |
The commissioner may make
such correction to
the assessment | 3509 |
as the commissioner finds proper.
The
commissioner shall
serve a | 3510 |
copy of the final
determination on
the petitioner
by
personal | 3511 |
service or by
certified mail, and the
commissioner's decision in | 3512 |
the
matter
shall be final,
subject
to appeal as provided in | 3513 |
section 5717.02 of the Revised
Code.
Only
objections decided on | 3514 |
the merits by the board of tax
appeals
or a
court shall be given | 3515 |
collateral estoppel or res
judicata
effect in
considering an | 3516 |
application for refund of
amounts paid
pursuant to
the assessment. | 3517 |
If the petition has been properly filed, the commissioner shall | 3518 |
proceed under section 5703.60 of the Revised Code. | 3519 |
(3) If the corporation assessed filed, prior to the date
of | 3559 |
issuance of the assessment, the annual report required by
section | 3560 |
5733.02 of the Revised Code, all amended reports required
by | 3561 |
division (C) of section 5733.031 of the Revised Code for the
tax | 3562 |
year at issue, and all amended reports required by division
(D) of | 3563 |
section 5733.067 of the Revised Code to indicate a
reduction in | 3564 |
the amount of the credit provided under that
section, and a | 3565 |
balance of the taxes shown due on the reports as
computed on the | 3566 |
reports remains unpaid, payment of only that
portion of the | 3567 |
assessment representing the unpaid balance of tax and
interest is | 3568 |
required; | 3569 |
(4) If the corporation assessed does not dispute that it
is | 3570 |
a taxpayer but claims the protections of section 101 of Public
Law | 3571 |
86-272, 73 Stat. 555, 15 U.S.C.A. 381, as amended, payment of
only | 3572 |
that portion of the assessment representing any balance of
taxes | 3573 |
shown due on the corporation's annual report required by
section | 3574 |
5733.02 of the Revised Code, as computed on the report,
that | 3575 |
remains unpaid, and that represents taxes imposed by
division (C) | 3576 |
of section 5733.06, division (C)(2) of section
5733.065, and | 3577 |
division (C) of section 5733.066 of the Revised
Code, together | 3578 |
with all related interest, is required; | 3579 |
If upon final determination of the petition an error in the | 3589 |
assessment is corrected by the
tax commissioner, upon petition so | 3590 |
filed or pursuant to a decision of the board of tax appeals or
any | 3591 |
court to which the determination or decision has been
appealed, so | 3592 |
that the amount due from the corporation under the
corrected | 3593 |
assessment is less than the portion paid, there shall
be issued to | 3594 |
the corporation, its assigns, or legal
representative a refund in | 3595 |
the amount of the overpayment as
provided by section 5733.12 of | 3596 |
the Revised Code, with interest on
that amount as provided by | 3597 |
section 5733.26 of the Revised Code,
subject to section 5733.121 | 3598 |
of the Revised Code. | 3599 |
(B) Except as otherwise provided under divisions (C) and
(D) | 3610 |
of this section, an
application to refund to the corporation the | 3611 |
amount
of taxes imposed under section 5733.06 of the Revised Code | 3612 |
that are overpaid,
paid illegally or erroneously, or paid on any | 3613 |
illegal, erroneous, or excessive assessment, with interest
thereon | 3614 |
as provided by section 5733.26 of the Revised Code, shall
be filed | 3615 |
with the tax commissioner, on the form prescribed by
the | 3616 |
commissioner, within three years from the date of the
illegal, | 3617 |
erroneous, or excessive payment of the tax, or within any | 3618 |
additional
period allowed by division (C)(2) of section 5733.031, | 3619 |
division (D)(2)
of section 5733.067, or division (A) of section | 3620 |
5733.11 of the
Revised Code.
For purposes of division (B) of this | 3621 |
section, any payment that the applicant made before the due date | 3622 |
or extended due date for filing the report to which the payment | 3623 |
relates shall be deemed to have been made on the due date or | 3624 |
extended due date. | 3625 |
(1) If a taxpayer required to file any report, including
an | 3668 |
informational notice or report, under this chapter fails to
make | 3669 |
and file the report within the time prescribed, including
any | 3670 |
extensions of time granted by the tax commissioner, a penalty
may | 3671 |
be imposed not exceeding the
greater of fifty dollars per month
or | 3672 |
fraction of a month, not to exceed five hundred dollars, or
five | 3673 |
per cent per month or fraction of a month, not to exceed
fifty per | 3674 |
cent, of the tax required to be shown on the report,
for each | 3675 |
month or fraction of a month elapsing between the due
date, | 3676 |
including extensions of the due date, and the date on which
filed. | 3677 |
(6)(5) If any person makes a false or fraudulent claim for a | 3705 |
refund under this chapter, a penalty may be imposed
not exceeding | 3706 |
the greater of one thousand dollars or one hundred per cent of
the | 3707 |
claim. The penalty imposed under division (A)(6)(5) of this | 3708 |
section,
any refund issued on the claim, and interest on any | 3709 |
refund from
the date of the refund, may be assessed under section | 3710 |
5733.11 of
the Revised Code as tax, penalty, or interest imposed | 3711 |
under this
chapter without regard to whether the person making
the | 3712 |
claim is
otherwise subject to the provisions of this chapter,
and | 3713 |
without
regard to any time limitation for the assessment
imposed | 3714 |
by
division (A) of section 5733.11 of the Revised Code. | 3715 |
(2) An itemized statement of the number of gallons of all | 3736 |
motor fuel received by such motor fuel dealer in the
state from | 3737 |
any
source during the preceding calendar month, other than motor | 3738 |
fuel included in division (A)(1) of this section,
together with a | 3739 |
statement showing the date of receipt of such
motor fuel; the name | 3740 |
of the person from whom purchased or
received; the date of receipt | 3741 |
of each shipment of motor
fuel; the point of origin and the point | 3742 |
of destination of each
shipment; the quantity of each of said | 3743 |
purchases or shipments;
the name of the carrier; the number of | 3744 |
gallons contained in each
car if shipped by rail; the point of | 3745 |
origin, destination, and
shipper if shipped by pipe line; or the | 3746 |
name and owner of the
boat, barge, or vessel if shipped by water; | 3747 |
(C) The report shall be filed together with payment of the | 3799 |
tax shown on the report to be due, unless the motor fuel dealer is | 3800 |
required
by section 5735.062 of the Revised Code to pay the tax by | 3801 |
electronic funds transfer, in which case the dealer shall file
the | 3802 |
report pursuant to this section and pay the tax pursuant to | 3803 |
section 5735.062 of the Revised Code. The commissioner may
extend | 3804 |
the time for filing reports and may remit all or part of
penalties | 3805 |
which may become due under sections 5735.01 to 5735.99
of the | 3806 |
Revised Code. The treasurer of state shall stamp or
otherwise | 3807 |
mark on all returns the date received by the
treasurer and shall | 3808 |
also show thereon by stamp or otherwise the amount of payment | 3809 |
received for the month for which the report is filed. Thereafter, | 3810 |
the
treasurer of state shall immediately transmit all
reports | 3811 |
filed under this section to the commissioner. For
purposes of | 3812 |
this section and sections 5735.062 and 5735.12 of the
Revised | 3813 |
Code, a report required to be filed under this section is | 3814 |
considered filed when it is received by the treasurer of state, | 3815 |
and remittance of the tax due is considered to be made when the | 3816 |
remittance is received by the treasurer of state or when credited | 3817 |
to an account designated by the treasurer of state for the
receipt | 3818 |
of tax remittances. | 3819 |
Sec. 5735.11. (A) If the tax or any portion of the tax | 3827 |
imposed
by this chapter,
excluding the tax imposed by section | 3828 |
5735.31 of the Revised Code, whether determined by the tax | 3829 |
commissioner or the
motor fuel dealer, is not paid on or before | 3830 |
the date prescribed in section
5735.06 of the Revised Code, | 3831 |
interest shall be collected and paid in the same
manner as the tax | 3832 |
upon the unpaid amount, computed at the rate per annum
prescribed | 3833 |
by section 5703.47 of the Revised Code, from the date prescribed | 3834 |
for payment of the tax to the date of payment or to the date an | 3835 |
assessment is
issued under section 5735.12 or 5735.121 of the | 3836 |
Revised Code, whichever occurs
first. Interest may be collected | 3837 |
by assessment in the manner provided in
section 5735.12 or | 3838 |
5735.121 of the Revised Code. All interest shall be paid
in the | 3839 |
same manner as the tax and shall be considered as revenue arising | 3840 |
from
the tax imposed by section 5735.05 of the Revised Code. | 3841 |
(B) Unless the party
to whom the notice of assessment is | 3879 |
directedassessed files with the
tax commissioner within sixty | 3880 |
days
after
service of the notice of assessment, either personally | 3881 |
or by
certified mail, a
written petition for reassessment in | 3882 |
writing, signed by
the party
assessed, or
by thethat party's | 3883 |
authorized agent
of the
party
assessed having knowledge of the | 3884 |
facts, the assessment
shall
becomebecomes
final and the
amount of | 3885 |
the assessment
shall beis
due and
payable from the party
assessed | 3886 |
to the treasurer of state.
The
petition shall indicate
the | 3887 |
objections of the party assessed,
but
additional objections
may be | 3888 |
raised in writing if received
by
the commissioner prior
to the | 3889 |
date shown on
the final
determination
by the commissioner. | 3890 |
On the
filing of the application, the commissioner shall | 3948 |
determine the
amount of refund
due andto which the applicant is | 3949 |
entitled. If the amount is not less than that claimed, the | 3950 |
commissioner shall certify the amount to the
director of
budget | 3951 |
and management and treasurer of state for
payment from the
tax | 3952 |
refund fund created by section 5703.052 of
the Revised Code, | 3953 |
except that no refund shall be authorized or
paid on a claim for | 3954 |
the tax on fewer than one hundred gallons of
motor fuel.
TheIf | 3955 |
the amount is less than that claimed, the
commissioner shall | 3956 |
proceed in accordance with section 5703.70 of
the Revised Code. | 3957 |
Sec. 5735.13. A refund shall be made to any person for the | 3964 |
motor fuel tax paid on any motor fuel
whichthat is
lost or | 3965 |
destroyed
through leakage, fire, explosion,
lightning, flood, | 3966 |
tornado,
windstorm, or any other cause, except
theft, evaporation, | 3967 |
shrinkage, and unaccounted-for losses. No refund
shall be | 3968 |
authorized or ordered under this section for any single
loss of | 3969 |
less than one hundred gallons, nor except upon notice to
the tax | 3970 |
commissioner within thirty days from the date of such
loss or | 3971 |
destruction or the discovery thereof, and upon filing
with the tax | 3972 |
commissioner within sixty days thereafter an
application in the | 3973 |
form of an affidavit sworn to by the claimant
setting forth in | 3974 |
full the circumstances of the loss, and upon
presentation of | 3975 |
supporting evidence satisfactory to the
commissioner.
The | 3976 |
Sec. 5735.14. Any person who uses any motor fuel,
on which | 3992 |
the tax imposed by this
chapter
has been paid, for the purpose of | 3993 |
operating
stationary gas engines, tractors not used on public | 3994 |
highways,
unlicensed motor vehicles used exclusively in intraplant | 3995 |
operations, vessels when used in trade, including vessels when | 3996 |
used in connection with an activity
whichthat constitutes a | 3997 |
person's
chief business or means of livelihood or any other vessel | 3998 |
used
entirely for commercial purposes, vessels used for commercial | 3999 |
fishing, vessels used by the sea scout department of the boy | 4000 |
scouts of America chiefly for training scouts in seamanship, | 4001 |
vessels used or owned by any railroad company, railroad car ferry | 4002 |
company, the United States, this state, or any political | 4003 |
subdivision of this state, or aircraft, or who uses any such fuel | 4004 |
upon which such tax has been paid, for cleaning or for dyeing, or | 4005 |
any purpose other than the operation of motor
vehicles upon | 4006 |
highways or upon waters within the boundaries of this state,
shall | 4007 |
be reimbursed in the amount of the tax so paid on such
motor fuel | 4008 |
as provided in this section; provided, that
any person purchasing | 4009 |
motor fuel in this state on which
taxes levied under Title LVII of | 4010 |
the Revised Code have been paid
shall be reimbursed for such taxes | 4011 |
paid in this state on such
fuel used by that person in another | 4012 |
state on which a tax is
paid for such
usage, except such tax used | 4013 |
as a credit against the tax levied by
section 5728.06 of the | 4014 |
Revised Code. A person shall not be reimbursed for
taxes paid on | 4015 |
fuel that is used while a motor vehicle is idling or used to | 4016 |
provide comfort or safety in the operation of a motor vehicle. | 4017 |
Sales of motor fuel, on which the tax imposed by this chapter has | 4018 |
been paid, from one person to another do not constitute use of
the | 4019 |
fuel and are not subject to a refund under this section. | 4020 |
In order to receive a refund, the retail dealer shall
file | 4063 |
with
the tax commissioner, within one hundred twenty days after | 4064 |
the thirtieth day
of June and the thirty-first day of December of | 4065 |
each year, an
application for a refund stating the quantity of | 4066 |
motor
fuel
whichthat was purchased for resale by the applicant | 4067 |
during
the
preceding semiannual period ending the thirtieth day of | 4068 |
June
or
the thirty-first day of December and upon which the motor | 4069 |
fuel
tax has been paid. No person shall file a claim for the tax | 4070 |
on
fewer than one hundred gallons of motor fuel. The
form and | 4071 |
contents of the application shall be prescribed by the
tax | 4072 |
commissioner, and the application shall be signed in
accordance | 4073 |
with section 5703.25 of the Revised Code.
The taxOn the filing of | 4074 |
the application, the
commissioner
shall determine the amount of | 4075 |
refund to which the applicant is
entitled. If the amount is not | 4076 |
less than that claimed, the
commissioner shall certify
the amount | 4077 |
of the refund to the
director of budget
and management and | 4078 |
treasurer of state for
payment from the tax
refund fund
provided | 4079 |
forcreated by section
5703.052
of the Revised Code.
NoIf the | 4080 |
amount is less than that claimed, the commissioner shall proceed | 4081 |
in accordance with section 5703.70 of the Revised Code. | 4082 |
Such person shall file with the tax commissioner an | 4108 |
application for refund within one year from
the
date of purchase, | 4109 |
stating the quantity of fuel used for operating
transit buses used | 4110 |
by local transit systems in
furnishing scheduled common carrier, | 4111 |
public passenger land
transportation service along regular routes | 4112 |
primarily in one or
more municipal corporations, except that no | 4113 |
person shall file a
claim for the tax on fewer than one hundred | 4114 |
gallons of motor
fuel. The application shall be accompanied by | 4115 |
the
statement described in section 5735.15 of the Revised Code | 4116 |
showing the purchase, together with evidence of payment thereof. | 4117 |
After | 4118 |
Sec. 5735.18. Any person other than a motor fuel dealer who | 4147 |
purchases motor fuel upon which the tax has been paid to
this | 4148 |
state and who sells the same outside this state for use
outside | 4149 |
this state or who uses the same on highways or waters
outside this | 4150 |
state and pays a tax on such use or sells the same
to the United | 4151 |
States government or any of its agencies may be
reimbursed in the | 4152 |
amount of such tax as provided in this chapter. All
claims | 4153 |
applications
for
refund of the tax paid on motor fuel sold
for | 4154 |
export from the
state or sold to the United States
government or | 4155 |
any of
its
agencies shall be
made in such form and shall set forth | 4156 |
such
information as the tax
commissioner prescribes, and the | 4157 |
claimantapplicant
shall satisfy the
commissioner that the motor | 4158 |
fuel has
been sold
as stated and that
the tax thereon has been | 4159 |
paid.
ClaimsApplications for
refund
of the tax paid
on motor fuel | 4160 |
sold to
the United States
government or any of its
agencies shall | 4161 |
be
supported by an
affidavit of the claimant and by
a tax | 4162 |
exemption
certificate
executed by the vendee in such form as
is | 4163 |
prescribed
by the
commissioner.
Such claims for refund filed
under | 4164 |
this
section
shall be certified and paidIf the United States | 4165 |
government or any
of its agencies purchases motor fuel upon which | 4166 |
the tax has been
paid to this state, the United States government | 4167 |
or agency may be
reimbursed in the amount of such tax as provided | 4168 |
in this chapter, provided that the seller of the motor fuel has | 4169 |
not applied for a refund on behalf of the United States government | 4170 |
or agency.
Applications filed by the United States government or | 4171 |
any of its
agencies
for refund of the tax paid on motor fuel | 4172 |
purchases shall
be
supported by an invoice or similar fuel | 4173 |
purchase document
issued
by the seller of the fuel. | 4174 |
(e) Automatic data processing, computer services, or | 4223 |
electronic information services are or are to be provided for use | 4224 |
in business when the true object of the transaction is the
receipt | 4225 |
by the consumer of automatic data processing, computer
services, | 4226 |
or electronic information services rather than the
receipt of | 4227 |
personal or professional services to which automatic
data | 4228 |
processing, computer services, or electronic information
services | 4229 |
are incidental or supplemental. Notwithstanding any
other | 4230 |
provision of this chapter, such transactions that occur
between | 4231 |
members of an affiliated group are not sales. An
affiliated group | 4232 |
means two or more persons related in such a way
that one person | 4233 |
owns or controls the business operation of
another member of the | 4234 |
group. In the case of corporations with
stock, one corporation | 4235 |
owns or controls another if it owns more
than fifty per cent of | 4236 |
the other corporation's common stock with
voting rights. | 4237 |
(f) Telecommunications service, other than mobile | 4238 |
telecommunications service after July 31, 2002, is
or is to be | 4239 |
provided
that originates
or terminates in this state and is | 4240 |
charged in the records of the
telecommunications service vendor to | 4241 |
the consumer's telephone
number or account in this state, or that | 4242 |
both originates and
terminates in this state; but does not include | 4243 |
transactions by
which
telecommunications service is paid for by | 4244 |
using a prepaid
authorization number
or prepaid telephone calling | 4245 |
card, or by
which local
telecommunications service is obtained | 4246 |
from a
coin-operated
telephone and paid for by using coin; | 4247 |
(5) The production or fabrication of tangible personal | 4271 |
property for a consideration for consumers who furnish either | 4272 |
directly or indirectly the materials used in the production of | 4273 |
fabrication work; and include the furnishing, preparing, or | 4274 |
serving for a consideration of any tangible personal property | 4275 |
consumed on the premises of the person furnishing, preparing, or | 4276 |
serving such tangible personal property. Except as provided in | 4277 |
section 5739.03 of the Revised Code, a construction contract | 4278 |
pursuant to which tangible personal property is or is to be | 4279 |
incorporated into a structure or improvement on and becoming a | 4280 |
part of real property is not a sale of such tangible personal | 4281 |
property. The construction contractor is the consumer of such | 4282 |
tangible personal property, provided that the sale and | 4283 |
installation of carpeting, the sale and installation of | 4284 |
agricultural land tile, the sale and erection or installation of | 4285 |
portable grain bins, or the provision of landscaping and lawn
care | 4286 |
service and the transfer of property as part of such service
is | 4287 |
never a construction contract. The transfer of copyrighted
motion | 4288 |
picture films for exhibition purposes is not a sale,
except such | 4289 |
films as are used solely for advertising purposes.
Other than as | 4290 |
provided in this section, "sale" and "selling" do
not include | 4291 |
professional, insurance, or personal service
transactions
that | 4292 |
involve the transfer of tangible personal
property as an | 4293 |
inconsequential element, for which no separate
charges are made. | 4294 |
(2) Physicians, dentists, hospitals, and blood banks | 4341 |
operated by nonprofit institutions and persons licensed to | 4342 |
practice veterinary medicine, surgery, and dentistry are
consumers | 4343 |
of all tangible personal property and services
purchased by them | 4344 |
in connection with the practice of medicine,
dentistry, the | 4345 |
rendition of hospital or blood bank service, or
the practice of | 4346 |
veterinary medicine, surgery, and dentistry. In
addition to being | 4347 |
consumers of drugs administered by them or by
their assistants | 4348 |
according to their direction, veterinarians also
are consumers of | 4349 |
drugs that under federal law may be dispensed
only by or upon the | 4350 |
order of a licensed veterinarian or
physician, when transferred by | 4351 |
them to others for a consideration
to provide treatment to animals | 4352 |
as directed by the veterinarian. | 4353 |
(b) In the case of a person who produces, rather than | 4366 |
purchases, printed matter for the purpose of distributing it or | 4367 |
having it
distributed to the public or to a designated segment of | 4368 |
the public, free of
charge, that person is the consumer of all | 4369 |
tangible personal property and
services purchased for use or | 4370 |
consumption in the production of that printed
matter. That person | 4371 |
is not entitled to claim exception under division
(E)(8) of this | 4372 |
section for any material incorporated into the printed
matter or | 4373 |
any equipment, supplies, or services primarily used to produce the | 4374 |
printed matter. | 4375 |
(2) To incorporate the thing transferred as a material or
a | 4391 |
part, into tangible personal property to be produced for sale
by | 4392 |
manufacturing, assembling, processing, or refining, or to use
or | 4393 |
consume the thing transferred directly in producing a product for | 4394 |
sale
by mining, including
without limitation the extraction from | 4395 |
the earth of all
substances
that are classed geologically as | 4396 |
minerals, production
of crude oil and natural gas, farming, | 4397 |
agriculture, horticulture,
or floriculture, and persons engaged in | 4398 |
rendering farming,
agricultural, horticultural, or floricultural | 4399 |
services, and
services in the exploration for, and production of, | 4400 |
crude oil and
natural gas, for others are deemed engaged directly | 4401 |
in farming,
agriculture, horticulture, and floriculture, or | 4402 |
exploration for,
and production of, crude oil and natural gas; | 4403 |
directly in the
rendition of a public utility service, except that | 4404 |
the sales tax
levied by section 5739.02 of the Revised Code shall | 4405 |
be collected
upon all meals, drinks, and food for human | 4406 |
consumption sold upon
Pullman and railroad coaches. This | 4407 |
paragraph does not exempt or
except from "retail sale" or "sales | 4408 |
at retail" the sale of
tangible personal property that is to be | 4409 |
incorporated into a
structure or improvement to real property. | 4410 |
(12) To use or consume the thing transferred primarily in | 4440 |
storing, transporting, mailing, or otherwise handling purchased | 4441 |
sales inventory in a warehouse, distribution center, or similar | 4442 |
facility when the inventory is primarily distributed outside this | 4443 |
state to retail stores of the person who owns or controls the | 4444 |
warehouse, distribution center, or similar facility, to retail | 4445 |
stores of an affiliated group of which that person is a member,
or | 4446 |
by means of direct marketing. Division (E)(12) of this
section | 4447 |
does not apply to motor vehicles registered for operation
on the | 4448 |
public highways. As used in division (E)(12) of this
section, | 4449 |
"affiliated group" has the same meaning as in division
(B)(3)(e) | 4450 |
of this section and "direct marketing" has the same
meaning as in | 4451 |
division (B)(37)(36) of section 5739.02 of the Revised
Code. | 4452 |
(H)(1) "Price," except as provided in divisions (H)(2) and | 4483 |
(3) of this section, means the aggregate value in money of | 4484 |
anything paid or delivered, or promised to be paid or delivered, | 4485 |
in the complete performance of a retail sale, without any | 4486 |
deduction on account of the cost of the property sold, cost of | 4487 |
materials used, labor or service cost, interest, discount paid or | 4488 |
allowed after the sale is consummated, or any other expense. If | 4489 |
the retail sale consists of the rental or lease of tangible | 4490 |
personal property, "price" means the aggregate value in money of | 4491 |
anything paid or delivered, or promised to be paid or delivered, | 4492 |
in the complete performance of the rental or lease, without any | 4493 |
deduction for tax, interest, labor or service charge, damage | 4494 |
liability waiver, termination or damage charge, discount paid or | 4495 |
allowed after the lease is consummated, or any other expense.
The | 4496 |
sales tax shall be calculated and collected by the lessor on
each | 4497 |
payment made by the lessee. Price does not include the | 4498 |
consideration received as a deposit refundable to the consumer | 4499 |
upon return of a beverage container, the consideration received
as | 4500 |
a deposit on a carton or case that is used for such returnable | 4501 |
containers, or the consideration received as a refundable
security | 4502 |
deposit for the use of tangible personal property to the
extent | 4503 |
that it actually is refunded, if the consideration for
such | 4504 |
refundable deposit is separately stated from the
consideration | 4505 |
received or to be received for the tangible
personal property | 4506 |
transferred in the retail sale. Such
separation must appear in | 4507 |
the sales agreement or on the initial
invoice or initial billing | 4508 |
rendered by the vendor to the
consumer. Price is the amount | 4509 |
received inclusive of the tax,
provided the vendor establishes to | 4510 |
the satisfaction of the tax
commissioner that the tax was added to | 4511 |
the price. When the price
includes both a charge for tangible | 4512 |
personal property and a
charge for providing a service and the | 4513 |
sale of the property and
the charge for the service are separately | 4514 |
taxable, or have a
separately determinable tax status, the price | 4515 |
shall be separately
stated for each such charge so the tax can be | 4516 |
correctly computed
and charged. | 4517 |
(3) In the case of a sale of any watercraft or outboard | 4536 |
motor by a watercraft dealer licensed in accordance with section | 4537 |
1547.543 of the Revised Code, in which another watercraft, | 4538 |
watercraft and trailer, or outboard motor is accepted by the | 4539 |
dealer as part of the consideration received, "price" has the
same | 4540 |
meaning as in division (H)(1) of this section, reduced by
the | 4541 |
credit afforded the consumer by the dealer for the
watercraft, | 4542 |
watercraft and trailer, or outboard motor received in
trade. As | 4543 |
used in division (H)(3) of this section, "watercraft"
includes an | 4544 |
outdrive unit attached to the watercraft. | 4545 |
(L) "Casual sale" means a sale of an item of tangible | 4560 |
personal property
that was obtained by the person making the | 4561 |
sale, through purchase or otherwise, for the person's own use
in | 4562 |
this
state and
was previously subject to any state's taxing | 4563 |
jurisdiction on its sale or use, and includes such items acquired | 4564 |
for the seller's use
that are sold by an auctioneer employed | 4565 |
directly by the person for such purpose, provided the location of | 4566 |
such sales is not the auctioneer's permanent place of business.
As | 4567 |
used in this division, "permanent place of business" includes
any | 4568 |
location where such auctioneer has conducted more than two | 4569 |
auctions during the year. | 4570 |
(O) "Making retail sales" means the effecting of | 4579 |
transactions wherein one party is obligated to pay the price and | 4580 |
the other party is obligated to provide a service or to transfer | 4581 |
title to or possession of the item sold. "Making retail sales" | 4582 |
does not include the preliminary acts of promoting or soliciting | 4583 |
the retail sales, other than the distribution of printed matter | 4584 |
which displays or describes and prices the item offered for sale, | 4585 |
nor does it include delivery of a predetermined quantity of | 4586 |
tangible personal property or transportation of property or | 4587 |
personnel to or from a place where a service is performed, | 4588 |
regardless of whether the vendor is a delivery vendor. | 4589 |
(P) "Used directly in the rendition of a public utility | 4590 |
service" means that property which is to be incorporated into and | 4591 |
will become a part of the consumer's production, transmission, | 4592 |
transportation, or distribution system and
that retains its | 4593 |
classification as tangible personal property after such | 4594 |
incorporation; fuel or power used in the production,
transmission, | 4595 |
transportation, or distribution system; and
tangible personal | 4596 |
property used in the repair and maintenance of
the production, | 4597 |
transmission, transportation, or distribution
system, including | 4598 |
only such motor vehicles as are specially
designed and equipped | 4599 |
for such use. Tangible personal property
and services used | 4600 |
primarily in providing highway transportation
for hire are not | 4601 |
used in providing a public utility service as
defined in this | 4602 |
division. | 4603 |
(AA) "Telecommunications service" means the transmission
of | 4718 |
any interactive, two-way electromagnetic communications,
including | 4719 |
voice, image, data, and information, through the use of
any medium | 4720 |
such as wires, cables, microwaves, cellular radio,
radio waves, | 4721 |
light waves, or any combination of those or similar
media. | 4722 |
"Telecommunications service" includes message toll
service even | 4723 |
though the vendor provides the message toll service
by means of | 4724 |
wide area transmission type service or private
communications | 4725 |
service purchased from another telecommunications
service | 4726 |
provider, but does not include any of the following: | 4727 |
(DD) "Landscaping and lawn care service" means the
services | 4761 |
of planting, seeding, sodding, removing, cutting,
trimming, | 4762 |
pruning, mulching, aerating, applying chemicals,
watering, | 4763 |
fertilizing, and providing similar services to
establish, promote, | 4764 |
or control the growth of trees, shrubs,
flowers, grass, ground | 4765 |
cover, and other flora, or otherwise
maintaining a lawn or | 4766 |
landscape grown or maintained by the owner
for ornamentation or | 4767 |
other nonagricultural purpose. However,
"landscaping and lawn | 4768 |
care service" does not include the
providing of such services by a | 4769 |
person who has less than five
thousand dollars in sales of such | 4770 |
services during the calendar
year. | 4771 |
(EE) "Private investigation and security service" means
the | 4772 |
performance of any activity for which the provider of such
service | 4773 |
is required to be licensed pursuant to Chapter 4749. of
the | 4774 |
Revised Code, or would be required to be so licensed in
performing | 4775 |
such services in this state, and also includes the
services of | 4776 |
conducting polygraph examinations and of monitoring
or overseeing | 4777 |
the activities on or in, or the condition of, the
consumer's home, | 4778 |
business, or other facility by means of
electronic or similar | 4779 |
monitoring devices. "Private investigation
and security service" | 4780 |
does not include special duty services
provided by off-duty police | 4781 |
officers, deputy sheriffs, and other
peace officers regularly | 4782 |
employed by the state or a political
subdivision. | 4783 |
(HH) "Qualified research and development equipment" means | 4798 |
capitalized tangible personal property, and leased personal | 4799 |
property that would be capitalized if purchased, used by a person | 4800 |
primarily to perform research and development. Tangible personal | 4801 |
property primarily used in testing, as defined in division (A)(4) | 4802 |
of section 5739.011 of the Revised Code, or used for recording or | 4803 |
storing test results, is not qualified research and development | 4804 |
equipment unless such property is primarily used by the consumer | 4805 |
in testing the product, equipment, or manufacturing process being | 4806 |
created, designed, or formulated by the consumer in the research | 4807 |
and development activity or in recording or storing such test | 4808 |
results. | 4809 |
(NN) "Recreation and sports club service" means all | 4849 |
transactions by which a membership is granted, maintained, or | 4850 |
renewed, including initiation fees, membership dues, renewal
fees, | 4851 |
monthly minimum fees, and other similar fees and dues, by a | 4852 |
recreation and sports club, which entitles the member to use the | 4853 |
facilities of the organization. "Recreation and sports club" | 4854 |
means an organization that has ownership of, or controls or
leases | 4855 |
on a continuing, long-term basis, the facilities used by
its | 4856 |
members and includes an aviation club, gun or shooting club,
yacht | 4857 |
club, card club, swimming club, tennis club, golf club,
country | 4858 |
club, riding club, amateur sports club, or similar
organization. | 4859 |
(TT) "Professional
racing team" means a person that employs | 4885 |
at least twenty
full-time employees for the purpose of conducting | 4886 |
a motor
vehicle racing business for profit. The person must | 4887 |
conduct the
business with the purpose of racing one or more motor | 4888 |
racing
vehicles in at least ten competitive professional racing | 4889 |
events
each year that comprise all or part of a motor racing | 4890 |
series
sanctioned by one or more motor racing sanctioning | 4891 |
organizations. A "motor racing vehicle" means a vehicle for
which | 4892 |
the chassis, engine, and parts are designed
exclusively for motor | 4893 |
racing, and does not include a stock
or production model vehicle | 4894 |
that may be modified for use in
racing. For the purposes of this | 4895 |
division: | 4896 |
(8) Coke, gas, water, steam, and similar
substances used in | 4977 |
the manufacturing operation; machinery and
equipment used for, and | 4978 |
fuel consumed in, producing or extracting
those substances; | 4979 |
machinery, equipment, and other tangible
personal property used to | 4980 |
treat, filter, pump, or
otherwise make the substance suitable for | 4981 |
use in the
manufacturing operation; and machinery and equipment | 4982 |
used
to producefor, and fuel consumed in, producing
electricity | 4983 |
for use in the manufacturing
operation; | 4984 |
(10) Machinery, equipment, and other tangible personal | 4992 |
property that treats, filters, cools, refines, or otherwise | 4993 |
renders water, steam, acid, oil, solvents, or similar substances | 4994 |
used in the manufacturing operation reusable, provided that the | 4995 |
substances are intended for reuse and not for disposal, sale, or | 4996 |
transportation from the manufacturing facility; | 4997 |
Sec. 5739.02. For the purpose of providing revenue with | 5045 |
which to meet the needs of the state, for the use of the general | 5046 |
revenue
fund of the state, for the purpose of securing a thorough | 5047 |
and
efficient system of common schools throughout the state, for | 5048 |
the purpose of affording revenues, in addition to those from | 5049 |
general property taxes, permitted under constitutional | 5050 |
limitations, and from other sources, for the support of local | 5051 |
governmental functions, and for the purpose of reimbursing the | 5052 |
state for the expense of administering this chapter, an excise
tax | 5053 |
is hereby levied on each retail sale made in this state. | 5054 |
(9) Sales of services or tangible personal property, other | 5107 |
than motor vehicles, mobile homes, and manufactured
homes, by | 5108 |
churches, organizations exempt from taxation under
section | 5109 |
501(c)(3) of the Internal Revenue
Code of 1986, or
nonprofit | 5110 |
organizations operated exclusively for charitable
purposes as | 5111 |
defined in division (B)(12) of this section, provided
that the | 5112 |
number of days on which such tangible personal property
or | 5113 |
services, other than items never subject to the tax, are sold
does | 5114 |
not exceed six in any calendar year. If the number of days
on | 5115 |
which such sales are made exceeds six in any calendar year,
the | 5116 |
church or organization shall be considered to be engaged in | 5117 |
business and all subsequent sales by it shall be subject to the | 5118 |
tax. In counting the number of days, all sales by groups within
a | 5119 |
church or within an organization shall be considered to be
sales | 5120 |
of that church or organization, except that sales made by
separate | 5121 |
student clubs and other groups of students of a primary
or | 5122 |
secondary school, and sales made by a parent-teacher
association, | 5123 |
booster group, or similar organization that raises
money to | 5124 |
support or fund curricular or extracurricular activities
of a | 5125 |
primary or secondary school, shall not be considered to be
sales | 5126 |
of such school, and sales by each such club, group,
association, | 5127 |
or organization shall be counted separately for
purposes of the | 5128 |
six-day limitation. This division does not apply
to sales by a | 5129 |
noncommercial educational radio or television
broadcasting | 5130 |
station. | 5131 |
(12) Sales of tangible personal property or services to | 5136 |
churches, to organizations exempt from taxation under section | 5137 |
501(c)(3) of the Internal Revenue Code of 1986, and to any other | 5138 |
nonprofit organizations operated exclusively for charitable | 5139 |
purposes in this state, no part of the net income of which inures | 5140 |
to the benefit of any private shareholder or individual, and no | 5141 |
substantial part of the activities of which consists of carrying | 5142 |
on propaganda or otherwise attempting to influence legislation; | 5143 |
sales to offices administering one or more homes for the aged or | 5144 |
one or more hospital facilities exempt under section 140.08 of
the | 5145 |
Revised Code; and sales to organizations described in
division (D) | 5146 |
of section 5709.12 of the Revised Code. | 5147 |
"Charitable purposes" means the relief of poverty; the | 5148 |
improvement of health through the alleviation of illness,
disease, | 5149 |
or injury; the operation of an organization
exclusively
for the | 5150 |
provision of professional, laundry, printing, and
purchasing | 5151 |
services to hospitals or charitable institutions;
the
operation of | 5152 |
a home for the aged, as defined in section 5701.13
of the Revised | 5153 |
Code; the operation of a radio or television
broadcasting station | 5154 |
that is licensed by the federal
communications commission as a | 5155 |
noncommercial educational radio or
television station; the | 5156 |
operation of a nonprofit animal
adoption service or a county | 5157 |
humane society; the promotion of
education by an institution of | 5158 |
learning that maintains a faculty of
qualified instructors, | 5159 |
teaches regular continuous courses of study, and
confers a | 5160 |
recognized diploma upon completion of a specific
curriculum; the | 5161 |
operation of a parent-teacher association,
booster group, or | 5162 |
similar organization primarily engaged in the
promotion and | 5163 |
support of the curricular or extracurricular
activities of a | 5164 |
primary or secondary school; the operation of a
community or area | 5165 |
center in which presentations in music,
dramatics, the arts, and | 5166 |
related fields are made in order to
foster public interest and | 5167 |
education therein; the production of
performances in music, | 5168 |
dramatics, and the arts; or the
promotion of education by an | 5169 |
organization engaged in carrying on research
in, or the | 5170 |
dissemination of, scientific and technological
knowledge and | 5171 |
information primarily for the public. | 5172 |
(13) Building and construction materials and services sold | 5178 |
to construction contractors for incorporation into a structure or | 5179 |
improvement to real property under a construction contract with | 5180 |
this state or a political subdivision thereof, or with the United | 5181 |
States government or any of its agencies; building and | 5182 |
construction materials and services sold to construction | 5183 |
contractors for incorporation into a structure or improvement to | 5184 |
real property that are accepted for ownership by this
state or
any | 5185 |
of its political subdivisions, or by the United States
government | 5186 |
or any of its agencies at the time of completion of
such | 5187 |
structures or improvements; building and construction
materials | 5188 |
sold to construction contractors for incorporation into
a | 5189 |
horticulture structure or livestock structure for a person
engaged | 5190 |
in the business of horticulture or producing livestock;
building | 5191 |
materials and services sold to a construction contractor
for | 5192 |
incorporation into a house of public worship or religious | 5193 |
education, or a building used exclusively for charitable purposes | 5194 |
under a construction contract with an organization whose purpose | 5195 |
is as described in division (B)(12) of this section; building | 5196 |
materials and
services sold to a construction contractor for | 5197 |
incorporation into a building
under a construction contract with | 5198 |
an organization exempt from taxation under
section 501(c)(3) of | 5199 |
the Internal Revenue
Code of 1986 when the building is to be used | 5200 |
exclusively for the
organization's exempt purposes; building and | 5201 |
construction materials sold for incorporation into the original | 5202 |
construction of a sports facility under section 307.696 of the | 5203 |
Revised Code; and building and construction materials and
services | 5204 |
sold to a construction contractor for incorporation into
real | 5205 |
property outside this state if such materials and services,
when | 5206 |
sold to a construction contractor in the state in which the
real | 5207 |
property is located for incorporation into real property in
that | 5208 |
state, would be exempt from a tax on sales levied by that
state; | 5209 |
(15) Sales to persons engaged in any of the activities | 5214 |
mentioned in division (E)(2) or (9) of section 5739.01 of the | 5215 |
Revised Code, to persons engaged in making retail sales, or to | 5216 |
persons who purchase for sale from a manufacturer tangible | 5217 |
personal property that was produced by the manufacturer in | 5218 |
accordance with specific designs provided by the purchaser, of | 5219 |
packages, including material, labels, and parts for packages, and | 5220 |
of
machinery, equipment, and material for use primarily in | 5221 |
packaging
tangible personal property produced for sale, including | 5222 |
any machinery,
equipment, and supplies used to make labels or | 5223 |
packages, to prepare packages
or products for labeling, or to | 5224 |
label packages or products, by or on the order
of the person doing | 5225 |
the packaging, or sold at retail.
"Packages"
includes bags, | 5226 |
baskets, cartons, crates, boxes, cans, bottles,
bindings, | 5227 |
wrappings, and other similar devices and containers, and | 5228 |
"packaging" means placing therein. | 5229 |
(17) Sales to persons engaged in farming, agriculture, | 5235 |
horticulture, or floriculture, of tangible personal property for | 5236 |
use or consumption directly in the production by farming, | 5237 |
agriculture, horticulture, or floriculture of other tangible | 5238 |
personal property for use or consumption directly in the | 5239 |
production of tangible personal property for sale by farming, | 5240 |
agriculture, horticulture, or floriculture; or material and parts | 5241 |
for incorporation into any such tangible personal property for
use | 5242 |
or consumption in production; and of tangible personal
property | 5243 |
for such use or consumption in the conditioning or
holding of | 5244 |
products produced by and for such use, consumption, or
sale by | 5245 |
persons engaged in farming, agriculture, horticulture, or | 5246 |
floriculture, except where such property is incorporated into real | 5247 |
property; | 5248 |
(18) Sales of drugs dispensed by a licensed
pharmacist
upon | 5249 |
the order of a licensed health professional
authorized to | 5250 |
prescribe drugs to a human being, as the term
"licensed health | 5251 |
professional authorized to prescribe drugs" is defined in section | 5252 |
4729.01
of the Revised Code;
insulin as recognized in the official | 5253 |
United States pharmacopoeia; urine and blood testing materials | 5254 |
when used by diabetics or persons with hypoglycemia to test for | 5255 |
glucose or acetone; hypodermic syringes and needles when used by | 5256 |
diabetics for insulin injections; epoetin alfa when purchased for | 5257 |
use in
the treatment of persons with end-stage renal disease; | 5258 |
hospital
beds when purchased
for use by persons with medical | 5259 |
problems for medical purposes;
and oxygen and oxygen-dispensing | 5260 |
equipment when purchased for use
by persons with medical problems | 5261 |
for medical purposes; | 5262 |
(b) Sales of wheelchairs; items incorporated into or used in | 5270 |
conjunction with a motor vehicle for the purpose of transporting | 5271 |
wheelchairs, other than transportation conducted in connection | 5272 |
with the sale or delivery of wheelchairs; and items incorporated | 5273 |
into or used in conjunction with a motor vehicle that are | 5274 |
specifically designed to assist a person with a disability to | 5275 |
access or operate the motor vehicle. As used in this division, | 5276 |
"person with a disability" means any person who has lost the use | 5277 |
of one or both legs or one or both arms, who is blind, deaf, or | 5278 |
disabled to the extent that the person is unable to move about | 5279 |
without the aid of crutches or a wheelchair, or whose mobility is | 5280 |
restricted by a permanent cardiovascular, pulmonary, or other | 5281 |
disabling condition. | 5282 |
(24) Sales to persons engaged in the preparation of eggs
for | 5314 |
sale of tangible personal property used or consumed directly
in | 5315 |
such preparation, including such tangible personal property
used | 5316 |
for cleaning, sanitizing, preserving, grading, sorting, and | 5317 |
classifying by size; packages, including material and parts for | 5318 |
packages, and machinery, equipment, and material for use in | 5319 |
packaging eggs for sale; and handling and transportation
equipment | 5320 |
and parts therefor, except motor vehicles licensed to
operate on | 5321 |
public highways, used in intraplant or interplant
transfers or | 5322 |
shipment of eggs in the process of preparation for
sale, when the | 5323 |
plant or plants within or between which such
transfers or | 5324 |
shipments occur are operated by the same person.
"Packages" | 5325 |
includes containers, cases, baskets, flats, fillers,
filler flats, | 5326 |
cartons, closure materials, labels, and labeling
materials, and | 5327 |
"packaging" means placing therein. | 5328 |
(34) Sales to a telecommunications service vendor of | 5370 |
tangible personal property and services used directly and | 5371 |
primarily in transmitting, receiving, switching, or recording any | 5372 |
interactive, two-way electromagnetic communications, including | 5373 |
voice, image, data, and information, through the use of any | 5374 |
medium, including, but not limited to, poles, wires, cables, | 5375 |
switching equipment, computers, and record storage devices and | 5376 |
media, and component parts for the tangible personal property.
| 5377 |
The exemption provided in division (B)(34) of this section
shall | 5378 |
be in lieu of all other exceptions under division (E)(2) of | 5379 |
section 5739.01 of the Revised Code to which a telecommunications | 5380 |
service vendor may otherwise be entitled based upon the use of
the | 5381 |
thing purchased in providing the telecommunications service. | 5382 |
(35) Sales of investment metal bullion and investment
coins. | 5383 |
"Investment metal bullion" means any elementary precious
metal | 5384 |
that has been put through a process of smelting or
refining, | 5385 |
including, but not limited to, gold, silver, platinum,
and | 5386 |
palladium, and which is in such state or condition that its
value | 5387 |
depends upon its content and not upon its form.
"Investment metal | 5388 |
bullion" does not include fabricated precious
metal that has been | 5389 |
processed or manufactured for one or
more
specific and customary | 5390 |
industrial, professional, or artistic
uses.
"Investment coins" | 5391 |
means numismatic coins or other forms
of money and legal tender | 5392 |
manufactured of gold, silver, platinum,
palladium, or other metal | 5393 |
under the laws of the United States or
any foreign nation with a | 5394 |
fair market value greater than any
statutory or nominal value of | 5395 |
such coins. | 5396 |
(42) Sales of tangible personal property and services to
a | 5451 |
provider of electricity used or consumed directly and primarily in | 5452 |
generating, transmitting, or distributing electricity for use by | 5453 |
others,
including property that is or is to be incorporated into | 5454 |
and will become
a part of the consumer's production, transmission, | 5455 |
or distribution
system and that retains its classification as | 5456 |
tangible personal
property after incorporation; fuel or power used | 5457 |
in the
production, transmission, or distribution of electricity; | 5458 |
and
tangible personal property and services used in the repair and | 5459 |
maintenance of the production, transmission, or distribution | 5460 |
system, including only those motor vehicles as are specially | 5461 |
designed and equipped for such use. The exemption provided in | 5462 |
this division shall be in lieu of all other exceptions in division | 5463 |
(E)(2) of section 5739.01 of the Revised Code to
which a provider | 5464 |
of electricity may otherwise be entitled based on the use of the | 5465 |
tangible
personal property or service purchased in generating, | 5466 |
transmitting, or
distributing electricity. | 5467 |
As used in this section, except in division (B)(16) of this | 5472 |
section,
"food" includes cereals and cereal products, milk and | 5473 |
milk products including ice cream, meat and meat products, fish | 5474 |
and fish products, eggs and egg products, vegetables and
vegetable | 5475 |
products, fruits, fruit products, and pure fruit
juices, | 5476 |
condiments, sugar and sugar products, coffee and coffee | 5477 |
substitutes, tea, and cocoa and cocoa products. It does not | 5478 |
include: spirituous or malt liquors; soft drinks; sodas and | 5479 |
beverages that are ordinarily dispensed at bars and soda
fountains | 5480 |
or in connection therewith, other than coffee, tea, and
cocoa; | 5481 |
root beer and root beer extracts; malt and malt extracts;
mineral | 5482 |
oils, cod liver oils, and halibut liver oil; medicines,
including | 5483 |
tonics, vitamin preparations, and other products sold
primarily | 5484 |
for their medicinal properties; and water, including
mineral, | 5485 |
bottled, and carbonated waters, and ice. | 5486 |
(1) A municipal corporation or township from levying an | 5491 |
excise tax for any lawful purpose not to exceed three per cent on | 5492 |
transactions by which lodging by a hotel is or is to be furnished | 5493 |
to transient guests in addition to the tax levied by this
section. | 5494 |
If a municipal corporation or township repeals a tax
imposed under | 5495 |
division (C)(1) of this section and a county in
which the | 5496 |
municipal corporation or township has territory has a
tax imposed | 5497 |
under division (C) of section 5739.024 of the Revised
Code in | 5498 |
effect, the municipal corporation or township may not
reimpose its | 5499 |
tax as long as that county tax remains in effect. A
municipal | 5500 |
corporation or township in which a tax is levied under
division | 5501 |
(B)(2) of section 351.021 of the Revised Code may not
increase the | 5502 |
rate of its tax levied under division (C)(1) of this
section to | 5503 |
any rate that would cause the total taxes levied under
both of | 5504 |
those divisions to exceed three per cent on any lodging | 5505 |
transaction within the municipal corporation or township. | 5506 |
Sec. 5739.026. (A) A board of county commissioners may
levy | 5536 |
a tax of one-fourth or one-half of one per cent on every
retail | 5537 |
sale in the county, except sales of watercraft and
outboard motors | 5538 |
required to be titled pursuant to Chapter 1548.
of the Revised | 5539 |
Code and sales of motor vehicles, and may increase an existing | 5540 |
rate of one-fourth of one per cent to one-half of one
per cent, to | 5541 |
pay the expenses of administering the tax and,
except as provided | 5542 |
in division (A)(6) of this section, for any
one or more of the | 5543 |
following purposes
provided that the aggregate levy for all such | 5544 |
purposes does not exceed one-half of one per cent: | 5545 |
(5) To provide additional revenue for the acquisition, | 5561 |
construction, equipping, or repair of any specific permanent | 5562 |
improvement or any class or group of permanent improvements,
which | 5563 |
improvement or class or group of improvements shall be
enumerated | 5564 |
in the resolution required by division (D) of this
section, and to | 5565 |
pay principal, interest, premium, and other costs
associated with | 5566 |
the issuance of bonds or notes in anticipation of
bonds issued | 5567 |
pursuant to Chapter 133. of the Revised Code for the
acquisition, | 5568 |
construction, equipping, or repair of the specific
permanent | 5569 |
improvement or class or group of permanent
improvements; | 5570 |
(6) To provide revenue for the implementation and
operation | 5571 |
of a 9-1-1 system in the county. If the tax is levied
or the rate | 5572 |
increased exclusively for such purpose, the tax shall
not be | 5573 |
levied or the rate increased for more than five years. At
the end | 5574 |
of the last year the tax is levied or the rate increased,
any | 5575 |
balance remaining in the special fund established for such
purpose | 5576 |
shall remain in that fund and be used exclusively for
such purpose | 5577 |
until the fund is completely expended, and,
notwithstanding | 5578 |
section 5705.16 of the Revised Code, the board of
county | 5579 |
commissioners shall not petition for the transfer of money
from | 5580 |
such special fund, and the tax commissioner shall not
approve such | 5581 |
a petition. | 5582 |
Prior to the adoption of any resolution to levy the tax or
to | 5623 |
increase the rate of tax exclusively for the purpose set forth
in | 5624 |
division (A)(3) of this section, the board of county
commissioners | 5625 |
shall conduct two public hearings on the
resolution, the second | 5626 |
hearing to be no fewer than three nor more
than ten days after the | 5627 |
first. Notice of the date, time, and
place of the hearings shall | 5628 |
be given by publication in a
newspaper of general circulation in | 5629 |
the county once a week on the
same day of the week for two | 5630 |
consecutive weeks, the second
publication being no fewer than ten | 5631 |
nor more than thirty days
prior to the first hearing. The | 5632 |
resolution shall become
effective on the first day of the month | 5633 |
specified in the
resolution but not earlier than the first day of | 5634 |
the month
following the expiration of sixty days from the date of | 5635 |
its
adoption, subject to a referendum as provided in sections | 5636 |
305.31
to 305.41 of the Revised Code, unless the resolution is | 5637 |
adopted
as an emergency measure necessary for the immediate | 5638 |
preservation
of the public peace, health, or safety, in which case | 5639 |
it shall go
into effect on the first day of the month following | 5640 |
the
expiration of thirty days from the date of notice by the board | 5641 |
of
county commissioners to the tax commissioner of its adoption.
| 5642 |
The emergency measure shall receive an affirmative vote of all of | 5643 |
the members of the board of county commissioners and shall state | 5644 |
the reasons for the necessity. | 5645 |
(C)(1) If the tax is to be used for more than one of the | 5660 |
purposes set forth in divisions (A)(1) to (7) and (9) of this | 5661 |
section,
the board of county commissioners shall establish the | 5662 |
method that
will be used to determine the amount or proportion of | 5663 |
the tax
revenue received by the county during each year that will | 5664 |
be
distributed for each of those purposes, including, if | 5665 |
applicable,
provisions governing the reallocation of a convention | 5666 |
facilities
authority's allocation if the authority is dissolved | 5667 |
while the
tax is in effect. The allocation method may provide | 5668 |
that
different proportions or amounts of the tax shall be | 5669 |
distributed
among the purposes in different years, but it shall | 5670 |
clearly
describe the method that will be used for each year. | 5671 |
Except as
otherwise provided in division (C)(2) of this section, | 5672 |
the allocation method
established by the board is not subject to | 5673 |
amendment during the life of the tax. | 5674 |
(D)(1) The resolution levying the tax or increasing the
rate | 5716 |
of tax shall state the rate of the tax or the rate of the | 5717 |
increase; the purpose or purposes for which it is to be levied; | 5718 |
the number of years for which it is to be levied or that it is
for | 5719 |
a continuing period of time; the allocation method required
by | 5720 |
division (C) of this section; and if required to be submitted
to | 5721 |
the electors of the county under division (A) of this section,
the | 5722 |
date of the election at which the proposal shall be submitted
to | 5723 |
the electors of the county, which shall be not less than | 5724 |
seventy-five days after the certification of a copy of the | 5725 |
resolution to the board of elections and, if the tax is to be | 5726 |
levied
exclusively for the purpose set forth in division (A)(3) of | 5727 |
this
section, shall not occur in February or August of any
year. | 5728 |
Upon certification of the
resolution to the board of elections, | 5729 |
the board of county
commissioners shall notify the tax | 5730 |
commissioner in writing of the
levy question to be submitted to | 5731 |
the electors. If approved by a
majority of the electors, the tax | 5732 |
shall become effective on the
first day of the month specified in | 5733 |
the resolution but not
earlier than the first day of the month | 5734 |
next following the
thirtieth day following the certification of | 5735 |
the results of the
election to the board of county commissioners | 5736 |
and the tax
commissioner by the board of elections. | 5737 |
(2)(a) A resolution specifying that the tax is to be used | 5738 |
exclusively for the purpose set forth in division (A)(3) of this | 5739 |
section that is not adopted as an emergency measure may direct
the | 5740 |
board of elections to submit the question of levying the tax
or | 5741 |
increasing the rate of the tax to the electors of the county
at a | 5742 |
special election
held on the date specified by the board of
county | 5743 |
commissioners in the resolution, provided that the election occurs | 5744 |
not less than seventy-five days after the resolution is certified | 5745 |
to the board of elections and the election is not held in February | 5746 |
or August of any year. Upon certification of the resolution
to | 5747 |
the board of elections, the board of county commissioners
shall | 5748 |
notify the tax commissioner in writing of the levy question
to be | 5749 |
submitted to the electors. No resolution adopted under
division | 5750 |
(D)(2)(a) of this section shall go into effect unless
approved by | 5751 |
a majority of those voting upon it and not until the
first day of | 5752 |
the month specified in the resolution but not
earlier than the | 5753 |
first day of the month following the expiration
of thirty days | 5754 |
from the date of the notice to the tax
commissioner by the board | 5755 |
of elections of the affirmative vote. | 5756 |
(b) A resolution specifying that the tax is to be used | 5757 |
exclusively for the purpose set forth in division (A)(3) of this | 5758 |
section that is adopted as an emergency measure shall become | 5759 |
effective as provided in division (A) of this section but may | 5760 |
direct the board of elections to submit the question of repealing | 5761 |
the tax or increase in the rate of the tax to the electors of the | 5762 |
county at the next general election in the county occurring not | 5763 |
less than seventy-five days after the resolution is certified to | 5764 |
the board of elections. Upon certification of the resolution to | 5765 |
the board of elections, the board of county commissioners shall | 5766 |
notify the tax commissioner in writing of the levy question to be | 5767 |
submitted to the electors. The ballot question shall be the same | 5768 |
as that prescribed in section 5739.022 of the Revised Code. The | 5769 |
board of elections shall notify the board of county commissioners | 5770 |
and the tax commissioner of the result of the election
immediately | 5771 |
after the result has been declared. If a majority of
the | 5772 |
qualified electors voting on the question of repealing the
tax or | 5773 |
increase in the rate of the tax vote for repeal of the tax
or | 5774 |
repeal of the increase, the board of county commissioners, on
the | 5775 |
first day of the month following the expiration of thirty
days | 5776 |
after the date it received notice of the result of the
election, | 5777 |
shall, in the case of a repeal of the tax, cease to
levy the tax, | 5778 |
or, in the case of a repeal of an increase in the
rate of the tax, | 5779 |
cease to levy the increased rate and levy the
tax at the rate at | 5780 |
which it was imposed immediately prior to the
increase in rate. | 5781 |
Sec. 5739.031. (A)
TheUpon application, the tax | 5803 |
commissioner may
authorizeissue a direct payment permit that | 5804 |
authorizes a
manufacturer or other consumer, who purchases | 5805 |
tangible personal
property or services under circumstances that | 5806 |
normally make it
impossible at the time of the purchase to | 5807 |
determine the manner in
which the property or services will be | 5808 |
used, to pay the sales tax
levied by or pursuant to section | 5809 |
5739.02, 5739.021, 5739.023, or
5739.026 of the Revised Code or | 5810 |
the use tax levied by or pursuant
to section 5741.02, 5741.021, | 5811 |
5741.022, or 5741.023 of the
Revised
Code directly to the state, | 5812 |
and
waivewaives the collection of
the tax by
the vendor or | 5813 |
seller, but no such authority shall be
granted or
exercised except | 5814 |
upon application to the commissioner
and the
issuance by the | 5815 |
commissioner of a direct payment permit.
If a
direct payment | 5816 |
permit is granted, then payment of the sales
and
use taxes on all | 5817 |
purchases, including purchases of tangible
personal property and | 5818 |
services, the use of which is known at the
time of the purchase, | 5819 |
shall be made directly to the treasurer of
state by the permit | 5820 |
holderif payment directly to the state would improve compliance | 5821 |
and increase the efficiency of the administration of the tax. The | 5822 |
commissioner may adopt rules
establishing the criteria for the | 5823 |
issuance of such permits. | 5824 |
(B) Each permit holder, on or before the twenty-third day
of | 5825 |
each month, shall make and file with the treasurer of state a | 5826 |
return for the preceding month in such form as is prescribed by | 5827 |
the
tax commissioner and shall pay the tax shown on the return to | 5828 |
be
due. The return shall show the sum of the prices of taxable | 5829 |
merchandise used and taxable services received, the amount of tax | 5830 |
due from the permit holder, and such other information as the | 5831 |
commissioner deems necessary. The commissioner, upon written | 5832 |
request by the permit holder, may extend the time for making and | 5833 |
filing returns and paying the tax. If the commissioner
determines | 5834 |
that a permit holder's tax liability is not such as to
merit | 5835 |
monthly filing, the commissioner may authorize the permit
holder | 5836 |
to file returns and pay the tax at less frequent
intervals. The | 5837 |
treasurer of state shall show on the return the
date it was filed | 5838 |
and the amount of the payment remitted to the
treasurer. | 5839 |
Thereafter, the treasurer immediately shall transmit
all returns | 5840 |
filed under this section to the tax commissioner. | 5841 |
(D) It shall be the duty of every permit holder required
to | 5859 |
make a return and pay
anyits tax under this section to keep and | 5860 |
preserve suitable records of purchases together with invoices of | 5861 |
purchases, bills of lading, asset ledgers, depreciation
schedules, | 5862 |
transfer journals, and such other primary and
secondary records | 5863 |
and documents in such form as the commissioner
requires. All such | 5864 |
records and other documents shall be open
during business hours to | 5865 |
the inspection of the
tax commissioner, and
shall be preserved for | 5866 |
a
period of four years, unless the
commissioner, in writing, has | 5867 |
authorized their destruction or
disposal at an earlier date, or by | 5868 |
order
or by reason of a waiver of the four-year time limitation | 5869 |
pursuant to section 5739.16 of the Revised Code requires that they | 5870 |
be
kept longer. | 5871 |
(F) Persons who hold a direct payment permit that has not | 5875 |
been canceled shall not be required to issue exemption | 5876 |
certificates and shall not be required to pay the tax as | 5877 |
prescribed in sections 5739.03, 5739.033, and 5741.12 of the | 5878 |
Revised Code. Such persons shall notify vendors and sellers from | 5879 |
whom purchases of tangible personal property or services are
made, | 5880 |
of their direct payment permit number and that the tax is
being | 5881 |
paid directly to the state. Upon receipt of such notice,
such | 5882 |
vendor or seller shall be absolved from all duties and
liabilities | 5883 |
imposed by section 5739.03 or 5741.04 of the Revised
Code with | 5884 |
respect to sales of tangible personal property or
services to such | 5885 |
permit holder. | 5886 |
Upon the cancellation or surrender of a direct payment | 5893 |
permit, the provisions of sections 5739.03, 5741.04 and 5741.12
of | 5894 |
the Revised Code shall immediately apply to all purchases made | 5895 |
subsequent to such cancellation or surrender by the person who | 5896 |
previously held such permit, and such person shall so notify | 5897 |
vendors and sellers from whom purchases of tangible personal | 5898 |
property or services are made, in writing, prior to or at the
time | 5899 |
of the first purchase after such cancellation or surrender.
Upon | 5900 |
receipt of such notice, the vendor shall be subject to the | 5901 |
provisions of sections 5739.03 and 5739.10 of the Revised Code
and | 5902 |
the seller shall be subject to the provisions of section
5741.04 | 5903 |
of the Revised Code, with respect to all sales
subsequently made | 5904 |
to such person. Failure of any such person to
notify vendors or | 5905 |
sellers from whom purchases of tangible
personal property or | 5906 |
services are made of the cancellation or
surrender of a direct | 5907 |
payment permit shall be considered as a
refusal to pay the tax by | 5908 |
the person required to issue such
notice. | 5909 |
(H) If the vendor sells a warranty, maintenance or service | 5977 |
contract, or similar agreement as specified in division (B)(7) of | 5978 |
section 5739.01 of the Revised Code and the vendor is a delivery | 5979 |
vendor,
the situs of the sale is
conclusively determined to be | 5980 |
consummated at
the location of the consumer. If the vendor is not | 5981 |
a delivery
vendor,
the situs of the sale is
conclusively | 5982 |
determined to be consummated at
the vendor's place of business | 5983 |
where the contract or agreement
was
made, unless the warranty or | 5984 |
contract is a component of the
sale
of a titled motor vehicle, | 5985 |
titled watercraft, or titled
outboard
motor, in which case
the | 5986 |
situs of the sale is
conclusively determined
to be
consummated in | 5987 |
the county of titling. | 5988 |
(I) Except as otherwise provided in this division, if the | 5989 |
vendor
sells a prepaid authorization number or a prepaid telephone | 5990 |
calling card,
the situs of the
sale is
conclusively determined to | 5991 |
be
consummated at the vendor's place of business
and shall be | 5992 |
taxed
at the time of sale. If the vendor sells
a prepaid | 5993 |
authorization
number or prepaid telephone calling card
through a | 5994 |
telephone call,
electronic commerce, or any other form
of remote | 5995 |
commerce,
the situs of the
sale is
conclusively determined to be | 5996 |
made at the consumer's
shipping address, or, if there is no item | 5997 |
shipped, at the
consumer's billing address. | 5998 |
(B) Notwithstanding section 5739.033 of the
Revised Code, on | 6004 |
and after August 1, 2002, if a vendor provides
mobile | 6005 |
telecommunications service, the situs of all sales of that
service | 6006 |
is the residential or business street address that is the | 6007 |
customer's place of primary use of the service that is within the | 6008 |
licensed service area of the home service provider, regardless of | 6009 |
whether such mobile telecommunications service originates, | 6010 |
terminates, or passes through this state. No mobile | 6011 |
telecommunications service provided to a customer with a place of | 6012 |
primary use outside this state shall be subject to taxes, charges, | 6013 |
or fees imposed in this state. The situs of all sales of mobile | 6014 |
telecommunications service shall be determined under
the
"Mobile | 6015 |
Telecommunications Sourcing Act," Pub. L. No. 106-252,
114
Stat. | 6016 |
626-632 (2000), 4 U.S.C.A. 116-126, as amended. | 6017 |
(D) The tax commissioner may provide a home service provider | 6025 |
with an electronic database that meets the requirements of 4 | 6026 |
U.S.C.A. 119. If such database is provided, a home service | 6027 |
provider shall be held harmless from any tax, charge, or fee | 6028 |
liability for errors or omissions due solely to reliance on the | 6029 |
data contained in the database, subject to 4 U.S.C.A. 119 and 121. | 6030 |
If no electronic database is provided by the commissioner, a home | 6031 |
service provider may use an enhanced zip code to assign each | 6032 |
street address to a specific taxing jurisdiction, and the provider | 6033 |
shall be held harmless from any tax, charge, or fee liability in | 6034 |
this state that otherwise would be due solely as a result of an | 6035 |
assignment of a street address to an incorrect taxing | 6036 |
jurisdiction, subject to 4 U.S.C.A. 120 and 121. | 6037 |
(B)
TheUpon application, the commissioner may authorize a | 6054 |
vendor to
prepaypay on a predetermined basis the
tax levied by or | 6055 |
pursuant to section 5739.02, 5739.021, 5739.023,
or 5739.026 of | 6056 |
the Revised Code upon sales of things produced or
distributed or | 6057 |
services provided by such vendor, and
hethe
commissioner may | 6058 |
waive the collection of the tax from the consumer; but no
such | 6059 |
authority shall be granted or exercised except upon application
to | 6060 |
the. The commissioner
andshall not grant such authority unless | 6061 |
the commissioner finds that the
conditions of the applicant's | 6062 |
business are such that the
collection of the tax from the consumer | 6063 |
in the manner provided in
sections 5739.01 to 5739.31 of the | 6064 |
Revised Code, would impose an
unreasonable burden on the vendor; | 6065 |
nor shall the authority
granted be exercised, nor the vendors | 6066 |
actually selling such
products be exempted, from the other | 6067 |
provisions of sections
5739.01 to 5739.31 of the Revised Code, | 6068 |
unless thegranting of the authority would improve compliance and | 6069 |
increase the efficiency of the administration of the tax. The | 6070 |
person to whom
such authority is granted
prints plainly upon the | 6071 |
product sold or
offered for sale, a statement that the tax has | 6072 |
been paid in
advance, or otherwise conveys said information to the | 6073 |
consumer,
by written notice. The commissioner may require | 6074 |
security to his satisfaction to be filed with
him, in such amount | 6075 |
as
he
determines to be sufficient to secure the prepayment under | 6076 |
the provisions of
this section of the taxes levied by or pursuant | 6077 |
to section 5739.02, 5739.021,
5739.023, or 5739.026 of the Revised | 6078 |
Code in the manner desiredshall post a notice, if required by the | 6079 |
commissioner, at the location where the product is offered for | 6080 |
sale that the tax is included in the selling price. The | 6081 |
comissioner may adopt rules to administer this division. | 6082 |
(C) The commissioner may authorize a vendor to pay, on the | 6083 |
basis of a prearranged agreement under this division, the tax | 6084 |
levied by section 5739.02 or pursuant to section 5739.021, | 6085 |
5739.023, or 5739.026 of the Revised Code, and waive the | 6086 |
requirement that the vendor maintain the complete and accurate | 6087 |
record of individual taxable sales and tax collected thereon | 6088 |
required by section 5739.11 of the Revised Code, upon application | 6089 |
filed with him byof the vendor, if
hethe
commissioner finds that | 6090 |
the conditions of
the vendor-applicant's business are such that | 6091 |
the maintenance of
such records of individual taxable sales and | 6092 |
tax collected
thereon would impose an unreasonable burden upon the | 6093 |
vendor. If
the commissioner determines that such unreasonable | 6094 |
burden has
been imposed, the vendor and the commissioner shall | 6095 |
agree to the
terms and conditions of a test check to be conducted. | 6096 |
If the
parties are unable to agree to the terms and conditions of | 6097 |
the
test check, the application shall be denied. The test check | 6098 |
conducted shall determine the proportion that taxable retail
sales | 6099 |
bear to all of
histhe vendor's retail sales and the ratio
which | 6100 |
the tax
required to be collected under sections 5739.02, 5739.021, | 6101 |
and
5739.023 of the Revised Code bears to the receipts from the | 6102 |
vendor's taxable retail sales. | 6103 |
The vendor shall collect the tax on
histhe vendor's taxable | 6104 |
sales and
histhe vendor's liability for collecting or remitting | 6105 |
shall be based upon the
proportions and ratios established by the | 6106 |
test check, and not
upon any other basis of determination, until | 6107 |
such time as a
subsequent test check is made at the request of | 6108 |
either the vendor
or the commissioner where either party believes | 6109 |
that the nature
of the vendor's business has so changed as to make | 6110 |
the prior or
existing test check no longer representative. The | 6111 |
commissioner
may give notice to the vendor at any time that the | 6112 |
authorization
is revoked or the vendor may notify the commissioner | 6113 |
that
hethe
vendor no longer elects to report under the | 6114 |
authorization. Such notice
shall be delivered to the other party | 6115 |
personally or by registered
mail. The revocation or cancellation | 6116 |
is not effective prior to
the date of receipt of such notice. | 6117 |
Sec. 5739.104. The tax commissioner shall refund to a
person | 6166 |
subject to a tax under section 5739.101 of the Revised
Code the | 6167 |
amount of taxes paid illegally or erroneously or paid on
an | 6168 |
illegal or erroneous assessment. Applications for a refund
shall | 6169 |
be filed with the commissioner, on a form prescribed by
himthe | 6170 |
commissioner, within four years from the date of the
illegal or | 6171 |
erroneous payment of the tax, except where the person subject to | 6172 |
the
tax
waives the time limitation under division (C) of section | 6173 |
5739.16
of the Revised Code, in which case the four-year refund | 6174 |
limitation shall be extended for the same period of time as the | 6175 |
waiver.
On | 6176 |
Sec. 5739.13. (A) If any vendor collects the tax imposed
by | 6190 |
or pursuant to section 5739.02, 5739.021, 5739.023, or
5739.026 of | 6191 |
the Revised Code, and fails to remit the tax to the
state as | 6192 |
prescribed, or on the sale of a motor vehicle,
watercraft, or | 6193 |
outboard motor required to be titled, fails to
remit payment to a | 6194 |
clerk of a court of common pleas as provided
in section 1548.06 or | 6195 |
4505.06 of the Revised Code, the
vendor shall be personally liable | 6196 |
for any tax collected and not remitted.
The tax commissioner may | 6197 |
make an assessment against such vendor
based upon any information | 6198 |
in the commissioner's possession. | 6199 |
The commissioner may make an assessment against any vendor | 6219 |
who fails to file a return or remit the proper amount of tax | 6220 |
required by this chapter, or against any consumer who fails to
pay | 6221 |
the proper amount of tax required by this chapter. When | 6222 |
information in the possession of the commissioner indicates that | 6223 |
the amount required to be collected or paid under this chapter is | 6224 |
greater than the amount remitted by the vendor or paid by the | 6225 |
consumer, the commissioner may audit a sample of the vendor's | 6226 |
sales or the consumer's purchases for a representative period, to | 6227 |
ascertain the per cent of exempt or taxable transactions or the | 6228 |
effective tax rate and may issue an assessment based on the
audit. | 6229 |
The commissioner shall make a good faith effort to reach
agreement | 6230 |
with the vendor or consumer in selecting a
representative sample | 6231 |
period. | 6232 |
(B) Unless the party
to whom the notice of assessment is | 6251 |
directedassessed files with the commissioner within sixty days | 6252 |
after
service of the notice of assessment, either personally or by | 6253 |
certified mail, a
written petition for reassessment
in writing, | 6254 |
signed by
the party assessed, or
by thethat party's authorized | 6255 |
agent
having
knowledge of the facts, the assessment
shall become | 6256 |
becomes final and
the
amount of the assessment
shall beis due | 6257 |
from the party
assessed
and
payable to the treasurer of state
and | 6258 |
remitted to the
tax
commissioner. The petition shall indicate
the | 6259 |
objections of
the
party assessed, but additional objections
may be | 6260 |
raised in
writing
if received by the commissioner prior to the | 6261 |
date shown on
the final
determination
by
the commissioner. | 6262 |
The commissioner may make such correction to the assessment | 6268 |
as the commissioner finds proper. The commissioner shall
serve a | 6269 |
copy of the commissioner's
final determination on the petitioner | 6270 |
by personal service or
certified mail, and the commissioner's | 6271 |
decision in the
matter shall be final,
subject to appeal as | 6272 |
provided in section 5717.02 of the Revised
Code. Only objections | 6273 |
decided on the merits by the board of tax
appeals or a court shall | 6274 |
be given collateral estoppel or res
judicata effect in considering | 6275 |
an application for refund of
amounts paid pursuant to the | 6276 |
assessment. If the petition has been properly filed, the | 6277 |
commissioner shall proceed under section 5703.60 of the Revised | 6278 |
Code. | 6279 |
(C) After an assessment becomes final, if any portion of
the | 6280 |
assessment remains unpaid, including accrued interest, a
certified | 6281 |
copy of the
commissioner's entry making the assessment final may | 6282 |
be filed in
the office of the clerk of the court of common pleas | 6283 |
in the
county in which the place of business of the party assessed | 6284 |
is
located or the county in which the party assessed resides. If | 6285 |
the party assessed maintains no place of business in this state | 6286 |
and is not a resident of this state, the certified copy of the | 6287 |
entry may be filed in the office of the clerk of the court of | 6288 |
common pleas of Franklin county. | 6289 |
The clerk, immediatelyImmediately upon the filing of
such | 6290 |
the entry,
the clerk
shall
enter a judgment for the state against | 6291 |
the party assessed in the
amount shown on the entry. The judgment | 6292 |
may be filed by the
clerk
in a loose-leaf book entitled "special | 6293 |
judgments for state,
county, and transit authority retail sales | 6294 |
tax" or, if
appropriate, "special judgments for resort area
excise | 6295 |
tax," and
shall have the same effect as
other judgments.
Execution | 6296 |
shall
issue upon the judgment upon
the request of the
tax | 6297 |
commissioner,
and all laws applicable to
sales on execution
shall | 6298 |
apply to sales
made under the judgment
except as otherwise | 6299 |
provided in this
chapter. | 6300 |
Except as otherwise provided in this section, each
applicant | 6331 |
for a license shall make out and deliver to the county
auditor of | 6332 |
each county in which the applicant desires to
engage in business, | 6333 |
upon a blank to be furnished by such auditor for that purpose, a | 6334 |
statement showing the name of the applicant, each place of | 6335 |
business in the county where the applicant will make retail
sales, | 6336 |
the nature of the business, and any other information the
tax | 6337 |
commissioner reasonably prescribes in the form of a statement | 6338 |
prescribed by the commissioner. | 6339 |
At the time of making the application, the applicant shall | 6340 |
pay into the county treasury a license fee in the sum of | 6341 |
twenty-five dollars for each fixed place of business in the
county | 6342 |
wherethat will be the situs of retail sales
will be consummated. | 6343 |
Upon receipt of
the
application and exhibition of the county | 6344 |
treasurer's receipt,
showing the payment of the license fee, the | 6345 |
county auditor shall
issue to the applicant a license for each | 6346 |
fixed place of business
designated in the application, authorizing | 6347 |
the applicant to
engage
in business at that location. If a | 6348 |
vendor's identity
changes,
the
vendor
shall apply for a new | 6349 |
license. If a vendor wishes to move
an existing
fixed place of | 6350 |
business to a new location within the
same county, the vendor | 6351 |
shall obtain a new vendor's license or
submit a request to the tax | 6352 |
commissioner to
transfer the existing
vendor's license to the new | 6353 |
location. When the new
location has
been verified as being within | 6354 |
the same county, the
tax
commissioner shall authorize the transfer | 6355 |
and notify the county
auditor of the
change of location. If a | 6356 |
vendor wishes to move an
existing fixed place of
business to | 6357 |
another county, the vendor's
license shall not transfer and the | 6358 |
vendor shall obtain a new
vendor's license from the county in | 6359 |
which the
business is to be
located. The form of the license | 6360 |
shall be
prescribed by the
commissioner. The fees collected shall | 6361 |
be
credited to the general
fund of the county. | 6362 |
(B) As used in this division,
"transient vendor" means any | 6372 |
person who
makes sales of tangible personal property from vending | 6373 |
machines located on land owned by others, who leases titled motor | 6374 |
vehicles, titled watercraft, or
titled outboard motors, or
who, in | 6375 |
the usual course of the
person's
business, transports inventory, | 6376 |
stock of goods, or similar
tangible
personal property to a | 6377 |
temporary place of business
or temporary exhibition, show, fair, | 6378 |
flea market, or similar event in a
county in
which the person has | 6379 |
no fixed place of business, for the
purpose of
making retail sales | 6380 |
of such property. A
"temporary
place of
business" means any | 6381 |
public or quasi-public place
including, but
not limited to, a | 6382 |
hotel, rooming house, storeroom,
building, part
of a building, | 6383 |
tent, vacant lot, railroad car, or
motor vehicle
that is | 6384 |
temporarily occupied for the purpose of
making retail
sales of | 6385 |
goods to the public. A place of business
is not
temporary if the | 6386 |
same person conducted business at the
place
continuously for more | 6387 |
than six months or occupied the
premises
as the person's permanent | 6388 |
residence for more than six
months, or if the
person intends it to | 6389 |
be a fixed place of
business. | 6390 |
Any transient vendor, in lieu of obtaining a vendor's
license | 6391 |
under division (A) of this section for counties in which
the | 6392 |
transient vendor has no fixed place of business, may
apply to the | 6393 |
tax commissioner, on a form prescribed by the commissioner,
for a | 6394 |
transient
vendor's license. The transient vendor's license | 6395 |
authorizes the
transient vendor to make retail sales in any county | 6396 |
in which the
transient vendor does not maintain a fixed place of | 6397 |
business. Any holder
of a transient vendor's license shall not be | 6398 |
required to obtain a separate
vendor's license from the county | 6399 |
auditor in that county. Upon the
tax
commissioner's determination | 6400 |
that an applicant is a
transient vendor, the applicant shall pay a | 6401 |
license fee in the
amount of twenty-five dollars, at which time | 6402 |
the tax
commissioner
shall issue the license. The tax | 6403 |
commissioner may require a
vendor to be licensed as a transient | 6404 |
vendor if, in the opinion of
the commissioner, such licensing is | 6405 |
necessary for the efficient
administration of the tax. | 6406 |
Any holder of a valid transient vendor's license may make | 6407 |
retail sales at a temporary
place of business or temporary | 6408 |
exhibition, show,
fair, flea market,
or similar event, held | 6409 |
anywhere in the state
without
complying
with any provision of | 6410 |
section 311.37 of the Revised
Code. Any
holder of a valid | 6411 |
vendor's license may make retail
sales as a
transient vendor at a | 6412 |
temporary
place of business or temporary exhibition,
show, fair, | 6413 |
flea
market, or similar event held in any county in which the | 6414 |
vendor
maintains a fixed place of business for which the
vendor | 6415 |
holds a
vendor's
license without obtaining a transient vendor's | 6416 |
license. | 6417 |
Only sales described in division (B)(3)(e), (f), (g), (h), | 6428 |
(i), (j), (k), (l), or (m) of
section 5739.01 of the Revised Code | 6429 |
may be made under
authority of a service vendor's license, and | 6430 |
that license
authorizes sales to be made at any place in this | 6431 |
state. Any
service vendor who makes sales of other services or | 6432 |
tangible
personal property subject to the sales tax also shall be | 6433 |
licensed
under division (A), (B), or (D) of this section. | 6434 |
Delivery vendors shall apply to the tax commissioner, on a | 6456 |
form prescribed by the commissioner, for a delivery vendor's | 6457 |
license. Each applicant shall pay a license fee of twenty-five | 6458 |
dollars for each delivery vendor's license, to be credited to the | 6459 |
general revenue fund. Upon the commissioner's determination that | 6460 |
the applicant is a delivery vendor, the commissioner shall issue | 6461 |
the license. A delivery vendor's license authorizes retail sales | 6462 |
to be made throughout the state. All sales of the vendor must be | 6463 |
reported under the delivery license. The commissioner may
require | 6464 |
a vendor to be licensed as a delivery vendor if, in the
opinion of | 6465 |
the commissioner, such licensing is necessary for the
efficient | 6466 |
administration of the tax. The commissioner shall not
issue a | 6467 |
delivery vendor license to a vendor who holds a license
issued | 6468 |
under division (A) of this section. | 6469 |
(E) Any transient vendor who is issued a
license pursuant to | 6470 |
this section shall display the license or a
copy of it | 6471 |
prominently, in plain view, at every place of business
of the | 6472 |
transient vendor. Every owner, organizer, or
promoter who | 6473 |
operates a fair, flea market, show, exhibition,
convention, or | 6474 |
similar event at which transient
vendors are present shall keep a | 6475 |
comprehensive record of all such
vendors, listing the vendor's | 6476 |
name, permanent address, vendor's
license number, and the type of | 6477 |
goods sold. Such records shall
be kept for four years and shall | 6478 |
be open to inspection by the tax
commissioner. | 6479 |
(B) No person shall continue to engage in the business of | 6492 |
selling at retail or sell at retail incidental to any other | 6493 |
regularly conducted business after the license issued to that | 6494 |
person pursuant to section 5739.17 of the Revised Code has been | 6495 |
revoked under section 5739.19 of the Revised Code or while the | 6496 |
license is suspended by the tax commissioner under division
(B)(2) | 6497 |
of section 5739.30 of the Revised Code, nor shall any
person | 6498 |
obtain a new license from the county auditor or the tax | 6499 |
commissioner while such
revocation or suspension is in effect. If | 6500 |
a corporation's
license has been
revoked or suspended, none of its | 6501 |
officers, or
employees having control or supervision of or charged | 6502 |
with the
responsibility of filing returns and making payments of | 6503 |
tax due,
shall obtain a license from the county auditor or the tax | 6504 |
commissioner
during the period
of such
revocation or suspension. | 6505 |
Sec. 5739.99. (A) Whoever violates section 5739.26 or | 6506 |
5739.29 of the Revised Code shall be fined not less than | 6507 |
twenty-five nor more than one hundred dollars for a first
offense; | 6508 |
for each subsequent offense such person shall, if a
corporation, | 6509 |
be fined not less than one hundred nor more than
five hundred | 6510 |
dollars, or if an individual, or a member of a
partnership, firm, | 6511 |
or association, be fined not less than
twenty-five nor more than | 6512 |
one hundred dollars, or imprisoned not
more than sixty days, or | 6513 |
both. | 6514 |
(2) Whoever violates division (A)(2) of section 5739.31 of | 6525 |
the Revised Code shall be fined not less than one hundred dollars | 6526 |
nor more than five hundred dollars, or imprisoned for not more | 6527 |
than ten days, or both, for the first offense; for each
subsequent | 6528 |
offense, each such person shall be fined not less than
one | 6529 |
thousand dollars nor more than twenty-five hundred dollars,
or | 6530 |
imprisoned not more than thirty days, or both. The motor
vehicles | 6531 |
and goods of any person charged with violating division
(A)(2) of | 6532 |
section 5739.31 of the Revised Code may be impounded
and held | 6533 |
pending the disposition of the charge, and may be sold
at auction | 6534 |
by the county sheriff in the manner prescribed by law
to satisfy | 6535 |
any fine imposed by this division. | 6536 |
(D)
"Purchase" means acquired or received for a | 6583 |
consideration, whether such acquisition or receipt was effected
by | 6584 |
a transfer of title, or of possession, or of both, or a
license to | 6585 |
use or consume; whether such transfer was absolute or
conditional, | 6586 |
and by whatever means the transfer was effected; and
whether the | 6587 |
consideration was money, credit, barter, or exchange.
Purchase | 6588 |
includes production, even though the article produced
was used, | 6589 |
stored, or consumed by the producer. The transfer of
copyrighted | 6590 |
motion picture films for exhibition purposes is not a
purchase, | 6591 |
except such films as are used solely for advertising
purposes. | 6592 |
(E)
"Seller" means the person from whom a purchase is
made, | 6593 |
and includes every person engaged in this state or
elsewhere in | 6594 |
the business of selling tangible personal property
or providing a | 6595 |
service for storage, use, or other consumption or
benefit in this | 6596 |
state; and when, in the opinion of the tax
commissioner, it is | 6597 |
necessary for the efficient administration of
this chapter, to | 6598 |
regard any salesman, representative, peddler, or
canvasser as the | 6599 |
agent of a dealer, distributor, supervisor, or
employer under whom | 6600 |
hethe person operates, or from whom
hethe person obtains | 6601 |
tangible
personal property, sold by
himthe person for storage, | 6602 |
use, or
other
consumption in this state, irrespective of whether | 6603 |
or not
hethe
person is
making such sales on
histhe person's own | 6604 |
behalf, or on behalf
of such dealer,
distributor, supervisor, or | 6605 |
employer, the commissioner may regard
himthe person as such | 6606 |
agent, and may regard such dealer,
distributor,
supervisor, or | 6607 |
employer as the seller.
"Seller" does not include
any person to | 6608 |
the extent the person provides a communications
medium, such as, | 6609 |
but not limited to, newspapers, magazines,
radio, television, or | 6610 |
cable television, by means of which sellers
solicit purchases of | 6611 |
their goods or services. | 6612 |
(G)(1)
"Price," except in the case of watercraft, outboard | 6626 |
motors, or new motor vehicles, means the aggregate value in money | 6627 |
of anything paid or delivered, or promised to be paid or | 6628 |
delivered, by a consumer to a seller in the complete performance | 6629 |
of the transaction by which tangible personal property has been | 6630 |
purchased or a service has been provided for storage, use, or | 6631 |
other consumption or benefit in this state, without any deduction | 6632 |
or exclusion on account of the cost of the property sold, cost of | 6633 |
materials used, labor or service cost, interest, discount paid or | 6634 |
allowed after the sale is consummated, or any other expense. If | 6635 |
the transaction consists of the rental or lease of tangible | 6636 |
personal property,
"price" means the aggregate value in money of | 6637 |
anything paid or delivered, or promised to be paid or delivered
by | 6638 |
the lessee to the lessor, in the complete performance of the | 6639 |
rental or lease, without any deduction or exclusion of tax, | 6640 |
interest, labor or service charge, damage liability waiver, | 6641 |
termination or damage charge, discount paid or allowed after the | 6642 |
lease is consummated, or any other expense. The tax shall be | 6643 |
calculated and collected by the lessor on each payment made by
the | 6644 |
lessee. If a consumer produces the tangible personal
property | 6645 |
used by
himthe consumer, the price is the produced
cost of such | 6646 |
tangible personal property. The tax collected by the seller from | 6647 |
the consumer under such sections is not a part of the price, but | 6648 |
is a tax collection for the benefit of the state, and of counties | 6649 |
levying an additional use tax pursuant to section 5741.021 or | 6650 |
5741.023 of the Revised Code and of transit authorities levying
an | 6651 |
additional use tax pursuant to section 5741.022 of the Revised | 6652 |
Code and, except for the discount authorized under section
5741.12 | 6653 |
of the Revised Code
and the effects of any rounding pursuant to | 6654 |
section 5703.055 of the Revised Code, no person other than the | 6655 |
state or
such a
county or transit authority shall derive any | 6656 |
benefit from
the
collection or payment of such tax. | 6657 |
(3) In the case of a nonresident business consumer that | 6661 |
purchases and uses tangible personal property outside this state | 6662 |
and subsequently temporarily stores, uses, or otherwise consumes | 6663 |
such tangible personal property in the conduct of business in
this | 6664 |
state, the consumer or the tax commissioner may determine
the | 6665 |
price based on the value of the temporary storage, use, or
other | 6666 |
consumption, in lieu of determining the price pursuant to
division | 6667 |
(G)(1) of this section. A price determination made by
the | 6668 |
consumer is subject to review and redetermination by the | 6669 |
commissioner. | 6670 |
Sec. 5741.13. If any person required by section 5741.12 of | 6757 |
the Revised Code to make a return to the tax commissioner fails
to | 6758 |
make such return at the time required by or under authority of | 6759 |
such section, the commissioner may make an assessment against
such | 6760 |
person, based upon any information within
histhe
commissioner's | 6761 |
possession.
If information in the possession of the
commissioner | 6762 |
indicates
that the tax paid by any consumer is less than that due, | 6763 |
the
commissioner may audit a sample of that consumer's purchases | 6764 |
for
a representative period and may issue an assessment based | 6765 |
thereon. The commissioner shall make a good faith effort to
reach | 6766 |
agreement with the consumer in selecting a representative
sample | 6767 |
period. The commissioner shall give to such person
written notice | 6768 |
of
suchthe assessment. Such notice
may be served
upon such | 6769 |
person
personally, or by certified mailas provided in section | 6770 |
5703.37 of the Revised Code. | 6771 |
Sec. 5743.05. All stamps provided for by section 5743.03
of | 6786 |
the Revised Code, when procured by the tax commissioner, shall
be | 6787 |
immediately delivered to the treasurer of state, who shall
execute | 6788 |
a receipt therefor showing the number and aggregate face
value of | 6789 |
each denomination received by the treasurer of
state and any other | 6790 |
information that the commissioner requires to
enforce the | 6791 |
collection and distribution of all taxes imposed
under section | 6792 |
5743.024 or 5743.026 of the Revised Code, and deliver
the receipt | 6793 |
to the commissioner. The treasurer
of state shall sell
the stamps | 6794 |
and, on the fifth day of each month, make a report
showing all | 6795 |
sales made during the preceding month, with
the names of | 6796 |
purchasers, the number of each denomination, the
aggregate face | 6797 |
value purchased by each, and any other information
as the | 6798 |
commissioner requires to enforce the
collection and distribution | 6799 |
of all taxes imposed under section
5743.024 of the Revised Code, | 6800 |
and deliver it to the commissioner.
The treasurer
of state shall | 6801 |
be accountable for all stamps
received and unsold. The stamps | 6802 |
shall be sold and
accounted for at their face value, except the | 6803 |
commissioner shall,
by rule certified to the treasurer
of state, | 6804 |
authorize the sale
of stamps and meter impressions to wholesale or | 6805 |
retail dealers in
this state, or to wholesale dealers outside this | 6806 |
state, at a
discount of not less than three and six-tenths per | 6807 |
cent or more
than ten per cent of their face value, as a | 6808 |
commission for
affixing and canceling the stamps or meter | 6809 |
impressions. | 6810 |
The
tax commissioner, by rule certified to the treasurer
of | 6811 |
state, shall
authorize the delivery of stamps and meter | 6812 |
impressions to wholesale and retail
dealers in this state and to | 6813 |
wholesale dealers outside this state on credit
when the purchaser | 6814 |
files with the commissioner a bond to the state in the
amount and | 6815 |
in the form prescribed by the commissioner, and with surety to the | 6816 |
satisfaction of the treasurer
of state, conditioned on payment to | 6817 |
the treasurer
of state within thirty days for stamps or meter | 6818 |
impressions delivered within
that time. The
tax commissioner | 6819 |
shall limit delivery of stamps and meter
impressions on credit to | 6820 |
the period running from the first day of July of the
fiscal year | 6821 |
until the first day of the following May. Any discount allowed as | 6822 |
a commission for affixing and canceling stamps or meter | 6823 |
impressions shall be
allowed with respect to sales of stamps and | 6824 |
meter impressions on credit. | 6825 |
On the
filing of the application, the commissioner
shall | 6841 |
determine the
amount of refund, to which the applicant is entitled | 6842 |
payable from receipts of
the state tax, and,
if applicable, | 6843 |
payable from receipts of a
county tax
and. If the amount is not | 6844 |
less than that claimed, the
commissioner shall certify
such | 6845 |
amountsthe amount to the
director of budget and management and | 6846 |
treasurer of state for
payment from the tax refund fund created
by | 6847 |
section 5703.052 of
the Revised Code.
WhenIf the amount is less | 6848 |
than that claimed, the
commissioner shall proceed in accordance | 6849 |
with section 5703.70 of
the Revised Code. | 6850 |
No assessment shall be made against any wholesale or retail | 6867 |
dealer for any taxes imposed under sections 5743.02, 5743.023, | 6868 |
5743.024, or 5743.026 of the Revised Code more than
three years | 6869 |
after the last
day of the calendar month
whichthat immediately | 6870 |
follows
the
semiannual period prescribed in section 5743.03 of the | 6871 |
Revised
Code in
which the sale was made, or more than three years | 6872 |
after
the semiannual return for such period is filed, whichever is | 6873 |
later. This section does not bar an assessment against any | 6874 |
wholesale or retail dealer who fails to file a return as required | 6875 |
by section
5743.025 or 5743.03
or 5743.025 of the Revised Code, or | 6876 |
who files
a
fraudulent return. | 6877 |
(B) Unless the party
to whom the notice of assessment is | 6888 |
directedassessed files with the
tax commissioner within sixty | 6889 |
days
after
service of the notice of assessment, either personally | 6890 |
or by
certified mail, a
written petition for reassessment
in | 6891 |
writing, signed by
the party
assessed, or
by the
that party's | 6892 |
authorized agent
having
knowledge of the facts, the assessment | 6893 |
shall becomebecomes
final
and the
amount of the assessment
shall | 6894 |
beis due and payable from
the party
assessed to the treasurer of | 6895 |
state. The petition shall
indicate
the objections of the party | 6896 |
assessed, but additional
objections
may be raised in writing if | 6897 |
received
by the
commissioner prior to the date shown on
the final | 6898 |
determination
by
the commissioner. | 6899 |
The commissioner may make
such correction to
an
assessment
as | 6905 |
the commissioner finds proper. The commissioner shall
serve a | 6906 |
copy of the final
determination on
the petitioner
by
personal | 6907 |
service or
certified mail, and the
commissioner's decision in the | 6908 |
matter
shall be final,
subject
to appeal as provided in section | 6909 |
5717.02 of the Revised
Code.
Only
objections decided on the
merits | 6910 |
by the board of tax
appeals
or a
court shall be given
collateral | 6911 |
estoppel or res
judicata
effect in
considering an
application for | 6912 |
refund of
amounts paid
pursuant to
the assessment.
If the petition | 6913 |
has been properly filed, the commissioner shall proceed under | 6914 |
section 5703.60 of the Revised Code. | 6915 |
(C) After an assessment becomes final, if any portion of
the | 6916 |
assessment remains unpaid, including accrued interest, a
certified | 6917 |
copy of the
tax
commissioner's entry making the assessment final | 6918 |
may
be filed in
the office of the clerk of the court of common | 6919 |
pleas
in the
county in which the wholesale or retail dealer's | 6920 |
place of
business is located or the county in which the party | 6921 |
assessed
resides. If the party assessed maintains no place of | 6922 |
business in
this state and is not a resident of this state, the | 6923 |
certified
copy
of the entry may be filed in the office of the | 6924 |
clerk of the
court
of common pleas of Franklin county. | 6925 |
The clerk, immediatelyImmediately upon the filing of the | 6926 |
commissioner's
entry,
the clerk shall enter a judgment for the | 6927 |
state
against the party
assessed in the amount shown on the entry. | 6928 |
The
judgment may be
filed by the clerk in a loose-leaf book | 6929 |
entitled
"special
judgments for state cigarette sales tax," and | 6930 |
shall have the same
effect as
other judgments. Execution shall | 6931 |
issue upon the
judgment upon
the request of the tax commissioner, | 6932 |
and all laws
applicable to
sales on execution shall apply to sales | 6933 |
made under
the judgment,
except as otherwise provided in sections | 6934 |
5743.01 to
5743.20 of the Revised
Code. | 6935 |
Sec. 5743.56. (A) Any person required to pay the tax | 6989 |
imposed by section 5743.51, 5743.62, or 5743.63 of the Revised | 6990 |
Code is personally liable for the tax. The tax commissioner may | 6991 |
make an assessment, based upon any information in the | 6992 |
commissioner's possession, against any person who fails to file a | 6993 |
return or pay any tax, interest, or additional charge as required | 6994 |
by this chapter. The commissioner shall give the person assessed | 6995 |
written notice of such assessment
asin the manner provided in | 6996 |
section 5703.37
of the
Revised
Code.
With the notice, the | 6997 |
commissioner shall provide instructions on how to petition for | 6998 |
reassessment and request a hearing on the petition. | 6999 |
(D) Unless the person assessed files with the tax | 7010 |
commissioner within sixty days after service of the
notice of | 7011 |
assessment, either personally or by certified mail, a
written | 7012 |
petition
for
reassessment
in writingsigned by the person assessed | 7013 |
or
thethat person's
authorized
agent
of the person assessed | 7014 |
having knowledge of the
facts,
the
assessment becomes final and | 7015 |
the amount of the
assessment is due
and
payable from the person | 7016 |
assessed to the
treasurer of state. A
petition shall indicate the | 7017 |
objections
to
the assessment of the
person assessed, but | 7018 |
additional objections
may be raised in
writing
if received by the | 7019 |
commissioner prior to
the date shown on the final determination
of | 7020 |
the
tax commissioner. The commissioner shall
grant the petitioner | 7021 |
a
hearing on the petition,
unless waived by the petitioner. | 7022 |
(E) After an assessment becomes final, if any portion of
the | 7032 |
assessment, including accrued interest, remains unpaid, a | 7033 |
certified copy of the
tax commissioner's entry making the | 7034 |
assessment
final may be filed in the office of the clerk of the | 7035 |
court of
common pleas in the county in which the person assessed | 7036 |
resides
or
in which the person assessed conducts business. If the | 7037 |
person
assessed maintains no place of business in this state and | 7038 |
is not a
resident of this state, the certified copy of the entry | 7039 |
may be
filed in the office of the clerk of the court of common | 7040 |
pleas of
Franklin county. | 7041 |
(F) If the
tax commissioner believes that collection of the | 7058 |
tax
will be jeopardized unless proceedings to collect or secure | 7059 |
collection of the tax are instituted without delay, the | 7060 |
commissioner may issue a jeopardy assessment against the person | 7061 |
liable for the tax.
UponImmediately upon the issuance of the | 7062 |
jeopardy assessment,
the
commissioner
immediately shall file an | 7063 |
entry with the clerk
of the
court of common pleas in the manner | 7064 |
prescribed by division
(E) of
this section. Notice of the | 7065 |
jeopardy assessment shall be
served
on the person assessed or the | 7066 |
legal representative
of the person
assessed, as provided in | 7067 |
section 5703.37 of the
Revised Code,
within
five days of the | 7068 |
filing of the entry with the clerk. The
total
amount assessed is | 7069 |
immediately due and payable, unless the
person
assessed files a | 7070 |
petition for reassessment in accordance
with
division (D) of this | 7071 |
section and provides security in a form
satisfactory to the | 7072 |
commissioner and in an amount sufficient to
satisfy the unpaid | 7073 |
balance of the assessment. Full or partial
payment of the | 7074 |
assessment does not prejudice the commissioner's
consideration of | 7075 |
the petition for reassessment. | 7076 |
The tax commissioner shall not make or issue an assessment | 7118 |
against
a taxpayer
more than three years after the later of the | 7119 |
final date the
report subject to assessment was required to be | 7120 |
filed or the date
the report was filed. Such time limit may be | 7121 |
extended if both
the taxpayer and the commissioner consent in | 7122 |
writing to the
extension. Any such extension shall extend the | 7123 |
three-year time
limit in section 5745.11 of the Revised Code for | 7124 |
the same period of time. There shall be no bar or limit to an | 7125 |
assessment against a taxpayer that fails to file a report
subject | 7126 |
to assessment as required by this chapter, or that files a | 7127 |
fraudulent
report. The commissioner shall give the
partytaxpayer | 7128 |
assessed
written notice of the assessment
by personal service or | 7129 |
certified
mailas provided in section 5703.37 of the Revised Code. | 7130 |
With the notice, the commissioner shall provide instructions on | 7131 |
how to petition for reassessment and request a hearing on the | 7132 |
petition. | 7133 |
(B) Unless the taxpayer
to which the notice of
assessment
is | 7134 |
directedassessed files with the
tax commissioner within sixty | 7135 |
days
after
service
thereofof the notice of assessment, either | 7136 |
personally or by certified
mail, a
written
petition for | 7137 |
reassessment
in writing, signed by the
authorized
agent of the | 7138 |
taxpayer assessed having knowledge of
the facts,
and
makes payment | 7139 |
of the portion of the assessment
required by
division (E) of this | 7140 |
section, the assessment
shall
becomebecomes final,
and the amount | 7141 |
of the assessment
shall
beis due and payable from the
taxpayer to | 7142 |
the treasurer of
state. The petition shall indicate
the | 7143 |
taxpayer's objections,
but additional objections may be raised
in | 7144 |
writing if received
by the commissioner
prior to the date shown on | 7145 |
the final
determination
by the
commissioner. | 7146 |
The commissioner may make
such correction
to
the assessment | 7152 |
as the commissioner finds proper. The
commissioner shall
serve a | 7153 |
copy of the final
determination on the petitioner
by
personal | 7154 |
service or by
certified mail, and the
commissioner's decision in | 7155 |
the
matter
shall be final,
subject
to appeal
as provided in
| 7156 |
section 5717.02 of the Revised
Code. Only objections decided on | 7157 |
the merits by the board of tax
appeals or a court shall be given | 7158 |
collateral estoppel or res
judicata effect in considering an | 7159 |
application for refund of
amounts paid pursuant to the assessment. | 7160 |
If the petition has been properly filed, the commissioner shall | 7161 |
proceed under section 5703.60 of the Revised Code. | 7162 |
(4) If none of the conditions specified in divisions
(E)(1) | 7203 |
to (3) of this section apply, no payment is requiredIf the tax | 7204 |
commissioner believes that collection of the tax imposed by this | 7205 |
chapter will be jeopardized unless proceedings to collect or | 7206 |
secure collection of the tax are instituted without delay, the | 7207 |
commissioner may issue a jeopardy assessment against the taxpayer | 7208 |
liable for the tax. Immediately upon the issuance of the jeopardy | 7209 |
assessment, the commissioner shall file an entry with the clerk of | 7210 |
the court of common pleas in the manner prescribed by division (C) | 7211 |
of this section. Notice of the jeopardy assessment shall be | 7212 |
served on the taxpayer assessed or the taxpayer's legal | 7213 |
representative in the manner provided in section 5703.37 of the | 7214 |
Revised Code within five days of the filing of the entry with the | 7215 |
clerk. The total amount assessed is immediately due and payable, | 7216 |
unless the taxpayer assessed files a petition for reassessment in | 7217 |
accordance with division (B) of this section and provides security | 7218 |
in a form satisfactory to the commissioner and in an amount | 7219 |
sufficient to satisfy the unpaid balance of the assessment. Full | 7220 |
or partial payment of the assessment does not prejudice the | 7221 |
commissioner's consideration of the petition for reassessment. | 7222 |
If upon final determination of the petition an error in the | 7229 |
assessment is corrected by the
tax commissioner, upon petition so | 7230 |
filed or pursuant to a decision of the board of tax appeals or
any | 7231 |
court to which the determination or decision has been
appealed, so | 7232 |
that the amount due from the taxpayer under the
corrected | 7233 |
assessment is less than the portion paid, there shall
be issued to | 7234 |
the taxpayer, its assigns, or legal
representative a refund in the | 7235 |
amount of the overpayment as
provided by section 5745.11 of the | 7236 |
Revised Code, with
interest on
that amount as provided by section | 7237 |
5745.11 of the Revised
Code. | 7238 |
Upon receiving such a petition, if a hearing
on the petition | 7255 |
is requested, the
tax
commissioner shall assign
a time and place | 7256 |
for
athe hearing
on
the petition and
shall notify the
petitioner | 7257 |
of
thesuch time and place
of the hearing by ordinary mail. The | 7258 |
tax commissioner may
continue the hearing from time to time as | 7259 |
necessary. The
tax
commissioner shall make any correction to the | 7260 |
taxpayer's federal
taxable income, Ohio net income, or | 7261 |
apportionment
of Ohio net
income
that the commissioner finds | 7262 |
properpursuant to section 5703.60 of the Revised Code,
and
issue | 7263 |
notice of any
correction
by ordinary mail
to the petitioner, to | 7264 |
each other
municipal corporation affected by
the correction of the | 7265 |
apportionment, and to the taxpayer. The
tax
commissioner's | 7266 |
decision on the matter is final, and is not subject to further | 7267 |
appeal. | 7268 |
(C)
EachIn September of each year, beginning in 2000, the | 7286 |
tax commissioner shall
determine the
percentage
increase in the | 7287 |
gross domestic product
deflator determined
by the bureau of | 7288 |
economic analysis of the
United States department of commerce
from | 7289 |
the first day of
JulyJanuary of
the preceding calendar year to | 7290 |
the last
day of
JuneDecember of the
currentpreceding
year, and | 7291 |
adjust the personal exemption amount for taxable years
beginning | 7292 |
in
the current calendar year by multiplying that amount
by the | 7293 |
percentage increase in the gross domestic product deflator
for | 7294 |
that
period; adding the resulting product to the personal | 7295 |
exemption amount for
taxable years beginning in the preceding | 7296 |
calendar year; and
rounding the resulting sum upward to the | 7297 |
nearest
multiple of fifty dollars. The
tax commissioner shall not | 7298 |
make
such an adjustment in any calendar year in which the amount | 7299 |
resulting
from the adjustment would be less than the amount | 7300 |
resulting from
the adjustment in the preceding calendar year. | 7301 |
Sec. 5747.06. (A) Except as provided in division (E)(3)
of | 7302 |
this section, every employer, including the state and its | 7303 |
political subdivisions, maintaining an office or transacting | 7304 |
business within this state and making payment of any compensation | 7305 |
to an employee who is a taxpayer shall deduct and withhold from | 7306 |
such compensation for each payroll period a tax computed in such | 7307 |
manner as to result, as far as practicable, in withholding from | 7308 |
the employee's compensation during each calendar year an amount | 7309 |
substantially equivalent to the tax reasonably estimated to be
due | 7310 |
from the employee under this chapter and Chapter 5748. of the | 7311 |
Revised Code with respect to the amount of such compensation | 7312 |
included in
histhe employee's adjusted gross income during the | 7313 |
calendar year. The employer shall deduct and withhold the tax on | 7314 |
the date
that the employer directly, indirectly, or constructively | 7315 |
pays the
compensation to, or credits the compensation to the | 7316 |
benefit of,
the employee. The method of determining the amount to | 7317 |
be
withheld shall be prescribed by rule of the tax commissioner. | 7318 |
(B) Every employer required to deduct and withhold tax
from | 7345 |
the compensation of an employee under this chapter shall
furnish | 7346 |
to each employee, with respect to the compensation paid
by such | 7347 |
employer to such employee during the calendar year, on or
before | 7348 |
the thirty-first day of January of the succeeding year,
or, if
his | 7349 |
the employee's employment is terminated before the
close of such | 7350 |
calendar year, within thirty days from the date on which the
last | 7351 |
payment of compensation was made, a written statement as | 7352 |
prescribed by the tax commissioner showing the amount of | 7353 |
compensation paid by the employer to the employee, the amount | 7354 |
deducted and withheld as state income tax, any amount deducted
and | 7355 |
withheld as school district income tax for each applicable
school | 7356 |
district, and any other information as the commissioner | 7357 |
prescribes. | 7358 |
Sec. 5747.08. An annual return with respect to the tax | 7391 |
imposed by section 5747.02 of the Revised Code and each tax | 7392 |
imposed under Chapter 5748. of the Revised Code shall be made by | 7393 |
every taxpayer for any taxable year for which the taxpayer is | 7394 |
liable for the tax imposed by that section or under that chapter, | 7395 |
unless the total credits allowed under divisions (E), (F), and
(G) | 7396 |
of section 5747.05 of the Revised Code for the year are equal
to | 7397 |
or exceed the tax imposed by section 5747.02 of the Revised
Code, | 7398 |
in which case no return shall be required unless the
taxpayer is | 7399 |
liable for a tax imposed pursuant to Chapter 5748. of
the Revised | 7400 |
Code. | 7401 |
(D)(1)(a) Except as otherwise provided in
division (D)(1)(b) | 7414 |
of this section, any
pass-through entity
may file a single return | 7415 |
on behalf of
one or more of the entity's investors other than an | 7416 |
investor that is a
person subject
to the tax imposed under section | 7417 |
5733.06 of the Revised Code. The single
return shall set forth | 7418 |
the name, address, and social security number
or other identifying | 7419 |
number of each
of those
pass-through entity investors
and shall | 7420 |
indicate the distributive
share of each of those
pass-through | 7421 |
entity investor's income
taxable in this state
in accordance with | 7422 |
sections 5747.20 to
5747.231 of the
Revised
Code. Such | 7423 |
pass-through entity investors
for whom the pass-through entity | 7424 |
elects to file a single return
are not entitled to the exemption | 7425 |
or credit provided for by
sections 5747.02 and 5747.022 of the | 7426 |
Revised
Code; shall calculate
the tax
before business credits at | 7427 |
the highest rate of tax set
forth in
section 5747.02 of the | 7428 |
Revised
Code for the taxable year
for
which the return is filed; | 7429 |
and are entitled to only their
distributive share of the business | 7430 |
credits as defined in
division
(D)(2) of this
section. A single | 7431 |
check drawn by the pass-through
entity shall
accompany
the return | 7432 |
in full payment of the tax due, as shown on the single return,
for | 7433 |
such investors, other than investors who are persons
subject to | 7434 |
the tax imposed under section 5733.06 of the
Revised Code. | 7435 |
(c) Nothing in division
(D) of this section precludes
the | 7446 |
tax commissioner from requiring such investors to file the
return | 7447 |
and make the payment of taxes and related interest,
penalty, and | 7448 |
interest penalty required by this section or
section 5747.02, | 7449 |
5747.09, or 5747.15 of the
Revised Code. Nothing in division
(D) | 7450 |
of this section shall be
construed to provide to such an investor | 7451 |
or pass-through entity
any additional deduction or credit, other | 7452 |
than the credit
provided by division (J) of
this section, solely | 7453 |
on account of the entity's filing a return
in accordance with this | 7454 |
section. Such a pass-through entity also
shall make the filing | 7455 |
and payment of estimated taxes on behalf of the pass-through | 7456 |
entity
investors other than an
investor that is a person subject | 7457 |
to the tax imposed under section 5733.06
of the Revised Code. | 7458 |
(4) If a pass-through entity makes the election provided
for | 7494 |
under division (D) of this
section, the pass-through entity shall | 7495 |
be liable for any
additional taxes, interest, interest penalty, or | 7496 |
penalties imposed by this
chapter
if the
tax commissioner | 7497 |
determinesfinds that the single return does
not reflect the | 7498 |
correct tax
due by
nonresidentthe pass-through
entity investors | 7499 |
covered by that
return. Nothing in this
division shall be | 7500 |
construed to limit or
alter the liability, if
any, imposed on | 7501 |
pass-through entity
investors for unpaid or
underpaid taxes, | 7502 |
interest, interest
penalty, or penalties as a result of the | 7503 |
pass-through entity's
making the election provided for under | 7504 |
division (D) of this
section.
For the purposes of division
(D) of | 7505 |
this section,
"correct tax due" means the tax that would have been | 7506 |
paid by the
pass-through entity had the single return been filed | 7507 |
in a manner
reflecting
and including the
commissioner's findings | 7508 |
and
determinations made by
the tax commissioner. Nothing
in | 7509 |
division (D) of this section
shall be construed to make or hold
a | 7510 |
pass-through entity liable
for tax attributable to a
pass-through | 7511 |
entity investor's
income
from a source other than the
pass-through | 7512 |
entity electing
to file
the single return. | 7513 |
Upon good cause shown, the commissioner may extend the
period | 7545 |
for filing any notice or return required to be filed under
this | 7546 |
section and may adopt rules relating to extensions. If the | 7547 |
extension results in an extension of time for the payment of any | 7548 |
state or school district income tax liability with respect to | 7549 |
which the return is filed, the taxpayer shall pay at the time the | 7550 |
tax liability is paid an amount of interest computed at the rate | 7551 |
per annum prescribed by section 5703.47 of the Revised Code on | 7552 |
that liability from the time that payment is due without
extension | 7553 |
to the time of actual payment. Except as
provided in section | 7554 |
5747.132 of the Revised Code, in
addition to all
other interest | 7555 |
charges and penalties, all taxes imposed under this chapter
or | 7556 |
Chapter 5748. of the
Revised
Code and remaining
unpaid after they | 7557 |
become due, except combined amounts due of one
dollar or less, | 7558 |
bear interest at the rate per annum prescribed by
section 5703.47 | 7559 |
of the Revised Code until paid or until the day an
assessment is | 7560 |
issued under section 5747.13 of the Revised Code, whichever
occurs | 7561 |
first. | 7562 |
(H) If any report, claim, statement, or other document | 7568 |
required to be filed, or any payment required to be made, within
a | 7569 |
prescribed period or on or before a prescribed date under this | 7570 |
chapter is delivered after that period or that date by United | 7571 |
States mail to the agency, officer, or office with which the | 7572 |
report, claim,
statement, or other document is required to be | 7573 |
filed, or to which the payment is required to be made, the date
of | 7574 |
the postmark stamped on the cover in which the report, claim, | 7575 |
statement, or other document, or payment is mailed shall be
deemed | 7576 |
to be the date of delivery or the date of payment. | 7577 |
(J) If, in accordance
with division (D) of this
section, a | 7591 |
pass-through entity elects to file a single return
and if any | 7592 |
investor is required to file the return and make the
payment of | 7593 |
taxes required by this chapter on account of the
investor's other | 7594 |
income that is not included in a single return
filed by a | 7595 |
pass-through entity, the investor is entitled to a
refundable | 7596 |
credit equal to the investor's proportionate share of
the tax paid | 7597 |
by the pass-through entity on behalf of the
investor. The | 7598 |
investor shall claim the credit for the
investor's taxable year in | 7599 |
which or with which ends the taxable
year of the pass-through | 7600 |
entity. Nothing in this chapter shall
be construed to allow any | 7601 |
credit provided in this chapter to be
claimed more than once. For | 7602 |
the purposes of computing any
interest, penalty, or interest | 7603 |
penalty, the investor shall be
deemed to have paid the refundable | 7604 |
credit provided by this
division on the day that the pass-through | 7605 |
entity paid the
estimated tax or the tax giving rise to the | 7606 |
credit. | 7607 |
If any employer, taxpayer, or qualifying entity
required to | 7617 |
file a return under
this chapter fails to file the return within | 7618 |
the time prescribed,
files an incorrect return, fails to remit the | 7619 |
full amount of the
taxes due for the period covered by the return, | 7620 |
or fails to remit
any additional tax due as a result of a | 7621 |
reduction in the amount
of the credit allowed under division (B) | 7622 |
of section 5747.05 of
the Revised Code together with interest on | 7623 |
the additional tax
within the time prescribed by that division, | 7624 |
the tax commissioner
may make an assessment against any person | 7625 |
liable for any
deficiency for the period for which the return is | 7626 |
or taxes are
due, based upon any information in the commissioner's | 7627 |
possession. | 7628 |
No assessment shall
be made or issued against an employer, | 7635 |
taxpayer, or
qualifying entity more than four years after the | 7636 |
final date the return
subject to assessment was required to be | 7637 |
filed or the date the
return was filed, whichever is later. | 7638 |
However, the commissioner
may assess any balance due as the result | 7639 |
of a reduction in the
credit allowed under division (B) of section | 7640 |
5747.05 of the
Revised Code, including applicable penalty and | 7641 |
interest, within
four years of the date on which the taxpayer | 7642 |
reports a change in
either the portion of the taxpayer's adjusted | 7643 |
gross income
subjected to an income tax or tax measured by income | 7644 |
in another
state or the District of Columbia, or the amount of | 7645 |
liability for
an income tax or tax measured by income to another | 7646 |
state or the
District of Columbia, as required by division (B)(3) | 7647 |
of section
5747.05 of the Revised Code. Such time limits may be | 7648 |
extended if
both the employer, taxpayer, or qualifying
entity and | 7649 |
the commissioner consent in
writing to the extension. Any such | 7650 |
extension shall extend the
four-year time limit in division (B) of | 7651 |
section 5747.11
of the Revised Code for the same period of
time. | 7652 |
There shall be no bar or limit to an assessment against an | 7653 |
employer for taxes withheld from employees and not remitted to
the | 7654 |
state, against an employer, taxpayer,
or qualifying entity that | 7655 |
fails to file a
return subject to assessment as required by this | 7656 |
chapter, or
against an employer, taxpayer, or
qualifying entity | 7657 |
that files a fraudulent return. | 7658 |
(B) Unless the party
to whom the notice of assessment is | 7664 |
directedassessed files with the
tax commissioner within sixty | 7665 |
days
after
service of the notice of assessment, either personally | 7666 |
or by
certified mail, a
written petition for reassessment
in | 7667 |
writing, signed by
the party
assessed, or
by thethat party's | 7668 |
authorized agent having
knowledge
of the facts
and makes payment | 7669 |
of the portion of the
assessment
required by division (E) of this | 7670 |
section, the
assessment
shall
becomebecomes final, and the amount | 7671 |
of the assessment
shall
beis
due and payable from the party | 7672 |
assessed to the
commissioner with
remittance made payable to the | 7673 |
treasurer of
state. The petition
shall indicate the objections of | 7674 |
the party
assessed, but
additional objections may be raised in | 7675 |
writing if
received
by the
commissioner prior
to the date shown on | 7676 |
the final determination
by
the
commissioner. | 7677 |
The commissioner may make
such correction to
an assessment | 7683 |
as
the commissioner finds proper. The commissioner shall
serve a | 7684 |
copy of a final
determination on
the petitioner
by
personal | 7685 |
service or certified
mail, and the
commissioner's decision in the | 7686 |
matter
shall be final,
subject
to appeal as provided in section | 7687 |
5717.02 of the
Revised
Code.
Only
objections decided on the
merits | 7688 |
by the board of tax
appeals
or a
court shall be given
collateral | 7689 |
estoppel or res
judicata
effect in
considering an
application for | 7690 |
refund of
amounts paid
pursuant to
the assessment.
If the petition | 7691 |
has been properly filed, the commissioner shall proceed under | 7692 |
section 5703.60 of the Revised Code. | 7693 |
(C) After an assessment becomes final, if any portion of
the | 7694 |
assessment remains unpaid, including accrued interest, a
certified | 7695 |
copy of the
tax commissioner's entry making the assessment final | 7696 |
may
be
filed in the office of the clerk of the court of common | 7697 |
pleas
in the
county in which the employer's, taxpayer's, or | 7698 |
qualifying
entity's place of
business is located or the county in | 7699 |
which the
party assessed resides. If
the party assessed is not a | 7700 |
resident
of this state, the certified
copy of the entry may be | 7701 |
filed in the
office of the clerk of the
court of common pleas of | 7702 |
Franklin
county. | 7703 |
(2) If the taxpayer or qualifying entity that is assessed | 7731 |
failed to
file, prior to the
date of issuance of the assessment, | 7732 |
the annual return or report
required by section 5747.08 or 5747.42 | 7733 |
of the Revised Code, any amended
return or amended report required | 7734 |
by section 5747.10 or 5747.45 of the Revised Code for the taxable | 7735 |
year at
issue, or any report required by division (B) of section | 7736 |
5747.05
of the Revised Code to indicate a reduction in the amount | 7737 |
of the
credit provided under that division, payment of the | 7738 |
assessment, including interest but not penalty, is
required, | 7739 |
except as
otherwise provided under division (E)(6) or (7) of this | 7740 |
section; | 7741 |
(4) If the taxpayer or qualifying entity that is assessed | 7747 |
filed, prior
to the date of
issuance of the assessment, the annual | 7748 |
return or report required by
section
5747.08 or 5747.42 of the | 7749 |
Revised Code, all amended returns
or reports required by
section | 7750 |
5747.10 or 5747.45 of the Revised Code for the taxable
year at | 7751 |
issue, and all reports required by division (B) of section
5747.05 | 7752 |
of the Revised Code to indicate a reduction in the amount
of the | 7753 |
credit provided under that division, and a balance of the
taxes | 7754 |
shown due on the returns or reports as computed on the
returns or | 7755 |
reports remains unpaid, payment of only that portion
of the | 7756 |
assessment representing the unpaid balance of tax and interest
is | 7757 |
required; | 7758 |
If upon final determination of the petition an error in the | 7784 |
assessment is corrected by the
tax commissioner, upon petition so | 7785 |
filed or pursuant to a decision of the board of tax appeals or
any | 7786 |
court to which the determination or decision has been
appealed, so | 7787 |
that the amount due from the party assessed under
the corrected | 7788 |
assessment is less than the portion paid, there
shall be issued to | 7789 |
the petitioner or to the petitioner's assigns
or legal | 7790 |
representative a refund in the amount of the overpayment as | 7791 |
provided by section 5747.11 of the Revised Code, with interest on | 7792 |
that amount as provided by such section, subject to section | 7793 |
5747.12 of the Revised Code. | 7794 |
(B) Unless the party
to whom such notice of assessment is | 7811 |
directedassessed files with the commissioner within sixty days | 7812 |
after
service of the notice
of assessment, either personally or by | 7813 |
certified mail, a
written petition for reassessment
in writing, | 7814 |
signed by
the party
assessed, or
by anthat party's authorized | 7815 |
agent
of the
party
assessed having knowledge of the facts, the | 7816 |
assessment
shall
becomebecomes
final and the
amount of the | 7817 |
assessment
shall beis
due and
payable from the party
assessed to | 7818 |
the treasurer of state.
The
petition shall indicate
the objections | 7819 |
of the party assessed,
but
additional objections
may be raised in | 7820 |
writing if received
by
the commissioner prior
to the date shown on | 7821 |
the final
determination
by the commissioner. | 7822 |
The commissioner may make
such correction to
the assessment | 7828 |
as the commissioner finds proper. The
commissioner shall
serve a | 7829 |
copy of the final
determination on
the petitioner
by personal | 7830 |
service
or by certified mail, and the
commissioner's decision in | 7831 |
the
matter
shall be final, subject
to appeal
as provided in | 7832 |
section 5717.02 of the
Revised
Code. Only objections decided on | 7833 |
the merits by the board of tax
appeals or a court shall be given | 7834 |
collateral estoppel or res
judicata effect in considering an | 7835 |
application for refund of
amounts paid pursuant to the assessment. | 7836 |
If the petition has been properly filed, the commissioner shall | 7837 |
proceed under section 5703.60 of the Revised Code. | 7838 |
Sec. 5749.08. The tax commissioner shall refund to taxpayers | 7868 |
the amount of
taxes paid illegally or erroneously or paid on an | 7869 |
illegal or erroneous
assessment. Applications for refund shall be | 7870 |
filed with the tax commissioner,
on the form prescribed by the | 7871 |
commissioner, within four
years from the date of the illegal
or | 7872 |
erroneous payment of the tax. On the filing of
suchthe | 7873 |
application,
the
commissioner shall determine the amount of refund | 7874 |
dueto which the applicant is entitled, plus
interest
computed in | 7875 |
accordance
with section 5703.47 of the
Revised
Code from the date | 7876 |
of the
payment of an erroneous or
illegal
assessment until the | 7877 |
date the
refund is paid
and. If the amount is not less than that | 7878 |
claimed,
the commissioner shall certify
suchthe amount
to the | 7879 |
director of
budget and management and treasurer
of state payment | 7880 |
from
the tax
refund
fund created by section 5703.052
of the | 7881 |
Revised Code.
If the amount is less than that claimed, the | 7882 |
commissioner shall proceed in accordance with section 5703.70 of | 7883 |
the Revised Code. | 7884 |
Section 2. That existing sections 323.152, 2935.01, 3317.026, | 7885 |
3734.905, 3734.907, 3769.088, 3924.66, 4305.131,
4307.05, 4307.07, | 7886 |
4503.065, 5117.071, 5703.05, 5703.21,
5703.37, 5703.51, 5711.31, | 7887 |
5715.49, 5715.50,
5717.02,
5727.26, 5727.28, 5727.39, 5727.47, | 7888 |
5727.471, 5727.89,
5727.91, 5727.93,
5728.01, 5728.02, 5728.03, | 7889 |
5728.04,
5728.06, 5728.061, 5728.07,
5728.08, 5728.09,
5728.10, | 7890 |
5728.11, 5728.13, 5733.021, 5733.04, 5733.05, 5733.11,
5733.12, | 7891 |
5733.28, 5735.06, 5735.11, 5735.12, 5735.122, 5735.13,
5735.14, | 7892 |
5735.141,
5735.142, 5735.18, 5735.311,
5739.01, 5739.011, 5739.02, | 7893 |
5739.026,
5739.031,
5739.033, 5739.05, 5739.104, 5739.13, 5739.17, | 7894 |
5739.31,
5739.99,
5741.01, 5741.13, 5743.05, 5743.081,
5743.53, | 7895 |
5743.56,
5745.11,
5745.12, 5745.13,
5747.025, 5747.06, 5747.08, | 7896 |
5747.13,
5749.07,
and
5749.08 and sections 5728.05, 5735.31, | 7897 |
5739.07,
5741.10, and 5747.181 of the
Revised Code are hereby | 7898 |
repealed. | 7899 |
(B) Except as otherwise provided under divisions (C) and
(D) | 8004 |
of this section, an
application to refund to the corporation the | 8005 |
amount
of taxes imposed under section 5733.06 of the Revised Code | 8006 |
that are overpaid,
paid illegally or erroneously, or paid on any | 8007 |
illegal, erroneous, or excessive assessment, with interest
thereon | 8008 |
as provided by section 5733.26 of the Revised Code, shall
be filed | 8009 |
with the tax commissioner, on the form prescribed by
the | 8010 |
commissioner, within three years from the date of the
illegal, | 8011 |
erroneous, or excessive payment of the tax, or within any | 8012 |
additional
period allowed by division (C)(2) of section 5733.031, | 8013 |
division (D)(2)
of section 5733.067, or division (A) of section | 8014 |
5733.11 of the
Revised Code. For purposes of division (B) of this | 8015 |
section, any payment that the applicant made before the due date | 8016 |
or extended due date for filing the report to which the payment | 8017 |
relates shall be deemed to have been made on the due date or | 8018 |
extended due date. | 8019 |
Sec. 5727.26. (A) The tax commissioner may make an | 8065 |
assessment,
based on any information in the commissioner's | 8066 |
possession, against any natural
gas company or combined company | 8067 |
that fails to file a return
or pay any tax, interest, or | 8068 |
additional charge as required by sections 5727.24
to 5727.29 of | 8069 |
the Revised Code. The
commissioner shall give the company | 8070 |
assessed written notice of the assessment
as provided in section | 8071 |
5703.37
of the Revised Code.
With the notice, the commissioner | 8072 |
shall provide instructions on how to petition for reassessment and | 8073 |
request a hearing on the petition.
A penalty of
up to fifteen per | 8074 |
cent
may be added to all amounts assessed under
this section. The | 8075 |
tax
commissioner may adopt rules providing for
the imposition and | 8076 |
remission of the penalty. | 8077 |
(B)
If a party to whom the notice of assessment is directed | 8078 |
objects to the assessment, the party may file a petition for | 8079 |
reassessmentUnless the company assessed, within sixty days after | 8080 |
service of the notice of assessment, files with
the tax | 8081 |
commissioner. The, either personally or by certified mail, a | 8082 |
written petition
must be made
in writing, signed by the
party or | 8083 |
the party'scompany's authorized agent
having knowledge of the | 8084 |
facts,
and filed with the commissioner,
either personally or by | 8085 |
certified mail, within sixty days
after
service of the
notice of | 8086 |
assessment becomes final, and the amount of the assessment is due | 8087 |
and payable from the company assessed to the treasurer of state. | 8088 |
The petition shall indicate
the objections of the company | 8089 |
assessed, but additional objections
may be raised in writing if | 8090 |
received
by the commissioner
prior to the date shown on
the final | 8091 |
determination
of the commissioner.
Upon receipt of | 8092 |
(C) The tax commissioner may make any correction to the | 8107 |
assessment that the commissioner finds proper and shall issue a | 8108 |
final determination thereon. The commissioner shall serve a copy | 8109 |
of the final determination on the petitioner as provided in | 8110 |
section 5703.37
of the Revised Code, and
the commissioner's | 8111 |
decision in the
matter is final, subject to appeal under section | 8112 |
5717.02 of the
Revised Code. The commissioner
may
transmit
a | 8113 |
copy of the final determination to the treasurer of
state. Only | 8114 |
objections
decided on the merits by the board of tax
appeals or a | 8115 |
court shall be given
collateral estoppel or
res
judicata effect in | 8116 |
considering an application for refund of an
amount paid pursuant | 8117 |
to the assessment. | 8118 |
(E)(D) If the tax commissioner believes that collection of | 8143 |
the
tax
will be jeopardized unless proceedings to collect or | 8144 |
secure
collection of the tax are instituted without delay, the | 8145 |
commissioner may issue a jeopardy assessment against the
person | 8146 |
company
liable for the tax.
OnImmediately upon the issuance of | 8147 |
the jeopardy assessment, the
commissioner
immediately shall file | 8148 |
an entry with the clerk of the
court of common pleas in the manner | 8149 |
prescribed by division
(D)(C) of
this section. Notice of the | 8150 |
jeopardy assessment shall be served
on the
partycompany
assessed | 8151 |
or the
party's legal representative ascompany's authorized agent | 8152 |
in the manner
provided in section 5703.37 of the Revised Code | 8153 |
within
five days
of the filing of the entry with the clerk. The | 8154 |
total
amount
assessed is immediately due and payable, unless the | 8155 |
personcompany
assessed files a petition for reassessment in | 8156 |
accordance with
division (B) of this section and provides security | 8157 |
in a form
satisfactory to the commissioner and in an amount | 8158 |
sufficient to
satisfy the
unpaid balance of the
assessment. Full | 8159 |
or partial
payment of the assessment does not prejudice the | 8160 |
commissioner's
consideration of the petition for reassessment. | 8161 |
Sec. 5728.08. Except as provided in section 5728.03 of the | 8173 |
Revised Code and except as otherwise provided in this section, | 8174 |
whoever
is liable for the payment of the tax levied
by section | 8175 |
5728.06 of the Revised Code, on or before the last day
of each | 8176 |
January, April, July, and October, shall file with the
tax | 8177 |
commissioner, on forms prescribed by the
tax
commissioner,
a | 8178 |
highwayfuel
use tax return and make payment of the
full amount of | 8179 |
the
tax due
for the operation of each commercial
car and | 8180 |
commercial
tractor
for the
next preceding three calendar
months. | 8181 |
If
the
commercial
cars or commercial tractors are farm
trucks and | 8182 |
the
amount
of
motor fuel used to operate the trucks
during the | 8183 |
next
preceding
twelve
calendar months was less than
fifteen | 8184 |
thousand
gallons, the
highwayfuel use tax return shall be
filed | 8185 |
and the full
amount of tax
due paid on
or before the last
day of | 8186 |
each
July for
the
next
preceding twelve calendar months.
If
the | 8187 |
commercial cars
or
commercial tractors are farm trucks and
the | 8188 |
amount of motor
fuel
used to operate the trucks during the
next | 8189 |
preceding twelve
calendar
months was fifteen thousand gallons
or | 8190 |
more, the
highwayfuel
use tax return shall
be filed and the full | 8191 |
amount of the tax due
paid either on or before the last
day of | 8192 |
each July for the
next
preceding twelve calendar months, or
on or | 8193 |
before the last day of
each January, April,
July, and October for | 8194 |
the
next preceding
three calendar
months, at the option of the | 8195 |
person liable for
payment of the tax. If the
commercial cars or | 8196 |
commercial tractors
are not farm trucks, and if, in the
estimation | 8197 |
of the
tax
commissioner, the amount of the tax due does not | 8198 |
warrant
quarterly
filing, the commissioner may authorize the | 8199 |
filing of the
highwayfuel
use
tax return and payment of the full | 8200 |
amount due on or before the
last day of
each July for the
next | 8201 |
preceding twelve months. | 8202 |
All moneys received in the state treasury from taxes levied | 8214 |
by section 5728.06 of the Revised Code and fees assessed under | 8215 |
sections 5728.02 andsection 5728.03 of the Revised Code
which | 8216 |
that are not
required to be placed to the credit of the tax refund | 8217 |
fund as
provided by this section shall, during each calendar year, | 8218 |
be
credited to the highway improvement bond retirement fund | 8219 |
created
by section 5528.12 of the Revised Code until the | 8220 |
commissioners of
the sinking fund certify to the treasurer of | 8221 |
state, as required
by
section 5528.17 of the Revised Code, that | 8222 |
there are sufficient
moneys to the credit of the highway | 8223 |
improvement bond retirement
fund to meet in full all payments of | 8224 |
interest, principal, and
charges for the retirement of bonds and | 8225 |
other obligations issued
pursuant to Section 2g of Article VIII, | 8226 |
Ohio Constitution, and
sections 5528.10 and 5528.11 of the Revised | 8227 |
Code due and payable
during the current calendar year and during | 8228 |
the
next succeedingfollowing
calendar year. From the date of the | 8229 |
receipt of the certification
required by section 5528.17 of the | 8230 |
Revised Code by the treasurer
of state until the thirty-first day | 8231 |
of December of the calendar
year in which the certification is | 8232 |
made, all moneys received in
the state treasury from taxes levied | 8233 |
under section 5728.06 of the
Revised Code and fees assessed under | 8234 |
sections 5728.02 andsection 5728.03
of the Revised Code
which | 8235 |
that are not required to be placed to the
credit of the tax refund | 8236 |
fund as provided by this section shall
be
credited to the highway | 8237 |
obligations bond retirement fund
created
by section 5528.32 of the | 8238 |
Revised Code until the
commissioners of
the sinking fund certify | 8239 |
to the treasurer of
state, as required by
section 5528.38 of the | 8240 |
Revised Code, that
there are sufficient
moneys to the credit of | 8241 |
the highway
obligations bond retirement
fund to meet in full all | 8242 |
payments of
interest, principal, and
charges for the retirement of | 8243 |
bonds and
other obligations issued
pursuant to Section 2i of | 8244 |
Article VIII,
Ohio Constitution, and
sections 5528.30 and 5528.31 | 8245 |
of the
Revised Code due and payable
during the current calendar | 8246 |
year and
during the
next succeedingfollowing
calendar year. From | 8247 |
the date of the
receipt of the certification
required by section | 8248 |
5528.38 of the
Revised Code by the treasurer
of state until the | 8249 |
thirty-first day
of December of the calendar
year in which the | 8250 |
certification is
made, all moneys received in
the state treasury | 8251 |
from taxes levied
under section 5728.06 of the
Revised Code and | 8252 |
fees assessed under
sections 5728.02 andsection 5728.03
of the | 8253 |
Revised Code
whichthat are not
required to be placed to the | 8254 |
credit of the tax refund fund as
provided by this section shall be | 8255 |
credited to the highway
operating fund created by section 5735.291 | 8256 |
of the Revised Code,
except as provided by the
next succeeding | 8257 |
following
paragraph of this
section. | 8258 |
From the date of the receipt by the treasurer of state of | 8259 |
certifications from the commissioners of the sinking fund, as | 8260 |
required by sections 5528.18 and 5528.39 of the Revised Code, | 8261 |
certifying that the moneys to the credit of the highway | 8262 |
improvement bond retirement fund are sufficient to meet in full | 8263 |
all payments of interest, principal, and charges for the | 8264 |
retirement of all bonds and other obligations
whichthat may be | 8265 |
issued
pursuant to Section 2g of Article VIII, Ohio Constitution, | 8266 |
and
sections 5528.10 and 5528.11 of the Revised Code, and to the | 8267 |
credit of the highway obligations bond retirement fund are | 8268 |
sufficient to meet in full all payments of interest, principal, | 8269 |
and charges for the retirement of all obligations issued pursuant | 8270 |
to Section 2i of Article VIII, Ohio Constitution, and sections | 8271 |
5528.30 and 5528.31 of the Revised Code, all moneys received in | 8272 |
the state treasury from the taxes levied under section 5728.06
and | 8273 |
fees assessed under
sections 5728.02 andsection 5728.03 of the | 8274 |
Revised
Code, whichthat are not required to be placed to the | 8275 |
credit
of the tax
refund fund as provided by this section, shall | 8276 |
be
deposited to the
credit of the highway operating fund. | 8277 |
(2) An itemized statement of the number of gallons of all | 8291 |
motor fuel received by such motor fuel dealer in the
state from | 8292 |
any
source during the preceding calendar month, other than motor | 8293 |
fuel included in division (A)(1) of this section,
together with a | 8294 |
statement showing the date of receipt of such
motor fuel; the name | 8295 |
of the person from whom purchased or
received; the date of receipt | 8296 |
of each shipment of motor
fuel; the point of origin and the point | 8297 |
of destination of each
shipment; the quantity of each of said | 8298 |
purchases or shipments;
the name of the carrier; the number of | 8299 |
gallons contained in each
car if shipped by rail; the point of | 8300 |
origin, destination, and
shipper if shipped by pipe line; or the | 8301 |
name and owner of the
boat, barge, or vessel if shipped by water; | 8302 |
(C) The report shall be filed together with payment of the | 8354 |
tax shown on the report to be due, unless the motor fuel dealer is | 8355 |
required
by section 5735.062 of the Revised Code to pay the tax by | 8356 |
electronic funds transfer, in which case the dealer shall file
the | 8357 |
report pursuant to this section and pay the tax pursuant to | 8358 |
section 5735.062 of the Revised Code. The commissioner may
extend | 8359 |
the time for filing reports and may remit all or part of
penalties | 8360 |
which may become due under sections 5735.01 to 5735.99
of the | 8361 |
Revised Code.
For
purposes of this
section and sections 5735.062 | 8362 |
and 5735.12 of the
Revised Code, a
report required to be filed | 8363 |
under this section is
considered filed
when it is received by the
| 8364 |
tax commissioner,
and remittance of the tax due is considered to | 8365 |
be made when the
remittance is received by the
tax commissioner | 8366 |
or when credited
to an account designated by the treasurer of | 8367 |
state
and the tax commissioner for the
receipt of tax remittances. | 8368 |
The tax commissioner shall immediately forward to the treasurer of | 8369 |
state all amounts received under this section. | 8370 |
Section 7. Section 5727.26 of the Revised Code is
presented | 8381 |
in Section 1 of
this act as a composite of the section as amended | 8382 |
by
both H.B. 612 and Am. Sub. H.B. 640 of
the 123rd General | 8383 |
Assembly. Section 5727.47 of the Revised Code is presented
in | 8384 |
this act
as a composite of the section as amended by both
Sub. | 8385 |
H.B. 589 and H.B. 612 of the 123rd General Assembly. Section | 8386 |
5733.05 of the Revised Code is presented
in this act
as a | 8387 |
composite of the section as amended by both
Am.
Sub. H.B. 283 and | 8388 |
Am. Sub. S.B. 3 of the 123rd General Assembly. Section
5739.02 | 8389 |
of the Revised Code is presented
in this act
as a
composite of the | 8390 |
section as amended by
Am. Sub.
H.B. 138, H.B.
612, and Am. Sub. | 8391 |
H.B. 640 all of the 123rd General
Assembly. Section 5739.031 of | 8392 |
the Revised Code is
presented in this act
as a
composite of the | 8393 |
section as amended by
both
Am. Sub. H.B. 740 and
Sub. H.B. 791 of | 8394 |
the 119th General
Assembly. The General
Assembly, applying the | 8395 |
principle stated in division (B) of section
1.52 of the Revised | 8396 |
Code that amendments are to be harmonized if
reasonably capable of | 8397 |
simultaneous operation, finds that the
composite is the resulting | 8398 |
version of the section in effect prior
to the effective date of | 8399 |
the section as presented in this act. | 8400 |