Section 1. That sections 5104.01, 5104.04, 5104.30, 5104.32,
| 19 |
5104.34, 5104.35, 5104.38, 5104.39, 5139.41, 5739.031, 5739.032, | 20 |
5739.12,
5739.122, 5739.21, 5741.03, 5741.12, and 5741.121 be | 21 |
amended and sections 107.31, 107.32, 5101.31, and 5104.382 of the | 22 |
Revised Code be enacted to read as follows: | 23 |
(2) Upon the governor's provision of the notice described in | 48 |
division (C)(1) of this section, the state facilities closure | 49 |
commission is hereby created as described in division (D) of this | 50 |
section, regarding the target state agency. Not later than seven | 51 |
days after the governor provides that notice, the officials with | 52 |
the duties to appoint members of the commission for the target | 53 |
state agency, as described in division (D) of this section, shall | 54 |
appoint the specified members of the commission, and, as soon as | 55 |
possible after the appointments, the commission shall meet for the | 56 |
purposes described in that division. Not later than thirty days | 57 |
after the governor provides the notice described in division | 58 |
(C)(1) of this section, the state facilities closure commission | 59 |
shall provide a report to the general assembly, the governor, and | 60 |
the target state agency that contains the commission's | 61 |
recommendation as to the state institutional facility or | 62 |
facilities of the target state agency that the governor may close. | 63 |
The commission's recommendation shall identify the same number of | 64 |
state institutional facilities as the governor specified in the | 65 |
governor's notice provided under division (C)(1) of this section, | 66 |
and, if the recommendation identifies more than one facility, it | 67 |
shall list them in order of the commission's preference for | 68 |
closure. A state facilities closure commission created for a | 69 |
particular target state agency shall make a report only regarding | 70 |
that target state agency and shall include no recommendations | 71 |
regarding any other state agency or department in its report. | 72 |
(3) Upon receipt of the report of the state facilities | 73 |
closure commission under division (C)(2) of this section for a | 74 |
target state agency, if the governor still believes that necessary | 75 |
expenditure reductions and budget cuts cannot be made without | 76 |
closing one or more state institutional facilities, the governor | 77 |
may close state institutional facilities of the target state | 78 |
agency that are identified in the commission's recommendation | 79 |
contained in the report. Except as otherwise provided in this | 80 |
division, the governor shall not close any state institutional | 81 |
facility of the target state agency that is not listed in the | 82 |
commission's recommendation, and shall not close multiple | 83 |
institutions in any order other than the order of the commission's | 84 |
preference as specified in the recommendation. The governor is not | 85 |
required to follow the recommendation of the commission in closing | 86 |
an institutional facility if the governor determines that a | 87 |
significant change in circumstances make the recommendation | 88 |
unworkable. | 89 |
(D) The state facilities closure commission shall be created | 90 |
at the time and in the manner specified in division (C)(2) of this | 91 |
section. If more than one state agency or department is a target | 92 |
state agency, a separate state facilities closure commission shall | 93 |
be created for each such target state agency. The commission | 94 |
consists of eleven members. Three members shall be members of the | 95 |
house of representatives appointed by the speaker of the house of | 96 |
representatives, none of the members so appointed may have a state | 97 |
institutional facility of the target state agency in the member's | 98 |
district, two of the members so appointed shall be members of the | 99 |
majority political party in the house of representatives, and one | 100 |
of the members so appointed shall not be a member of majority | 101 |
political party in the house of representatives. Three members | 102 |
shall be members of the senate appointed by the president of the | 103 |
senate, none of the members so appointed may have a state | 104 |
institutional facility of the target state agency in the member's | 105 |
district, two of the members so appointed shall be members of the | 106 |
majority political party in the senate, and one of the members so | 107 |
appointed shall not be a member of majority political party in the | 108 |
senate. One member shall be the director of budget and management. | 109 |
One member shall be the director, or other agency head, of the | 110 |
target state agency. Two members shall be private executives with | 111 |
expertise in facility utilization, with one of these members | 112 |
appointed by the speaker of the house of representatives and one | 113 |
of them appointed by the president of the senate, and neither of | 114 |
the members so appointed may have a state institutional facility | 115 |
of the target state agency in the county in which the member | 116 |
resides. One member shall be a representative of the Ohio civil | 117 |
service employees' association or other representative association | 118 |
of the employees of the target state agency, appointed by the | 119 |
speaker of the house of representatives. The officials with the | 120 |
duties to appoint members of the commission shall make the | 121 |
appointments, and the commission shall meet, within the time | 122 |
periods specified in division (C)(2) of this section. The members | 123 |
of the commission shall serve without compensation. At the | 124 |
commission's first meeting, the members shall organize, and | 125 |
appoint a chairperson and vice-chairperson. | 126 |
The
commission shall meet as often as necessary to make its | 147 |
determination, may take testimony and consider all relevant | 148 |
information, and shall prepare and provide in accordance with | 149 |
division (C)(2) of this section a report containing its | 150 |
recommendations. Upon providing the report regarding the target | 151 |
state agency, the commission shall cease to exist, provided that | 152 |
another commission shall be created for the same state agency if | 153 |
the agency is made a target state agency in another report | 154 |
provided under division (C)(1) of this section and provided that | 155 |
another commission shall be created for a different state agency | 156 |
if that agency is made a target state agency in a report provided | 157 |
under that division.
| 158 |
Sec. 107.32. Notwithstanding any other provision of law, if | 159 |
the closure of the particular facility is authorized under section | 160 |
107.31 of the Revised Code, the governor may terminate any | 161 |
contract entered into under section 9.06 of the Revised Code for | 162 |
the private operation and management of any correctional facility | 163 |
under the control of the department of rehabilitation and | 164 |
correction, including, but not limited to the initial intensive | 165 |
program prison established pursuant to section 5120.033 of the | 166 |
Revised Code as it existed prior to the effective date of this | 167 |
section, and terminate the operation of, and close that facility. | 168 |
If the governor terminates a contract for the private operation | 169 |
and management of a facility, and terminates the operation of, and | 170 |
closes, the facility as described in this section, inmates in the | 171 |
facility shall be transferred to another correctional facility | 172 |
under the control of the department. If the initial intensive | 173 |
program prison is closed, divisions (G)(2)(a) and (b) of section | 174 |
2929.13 of the Revised Code have no effect while the facility is | 175 |
closed. | 176 |
Sec. 5101.31. Any record, data, pricing information, or other | 177 |
information regarding a drug rebate agreement or a supplemental | 178 |
drug rebate agreement for the medicaid program established under | 179 |
Chapter 5111. of the Revised Code or the disability medical | 180 |
assistance program established under section 5115.10 of the | 181 |
Revised Code that the department of job and family services | 182 |
receives from a pharmaceutical manufacturer or creates pursuant to | 183 |
negotiation of the agreement is not a public record under section | 184 |
149.43 of the Revised Code and shall be treated by the department | 185 |
as confidential information. | 186 |
(J)
"Child day camp" means a program in which only school | 224 |
children attend or participate, that operates for no more than | 225 |
seven hours per day, that operates only during one or more public | 226 |
school district's regular vacation periods or for no more than | 227 |
fifteen weeks during the summer, and that operates outdoor | 228 |
activities for each child who attends or participates in the | 229 |
program for a minimum of fifty per cent of each day that children | 230 |
attend or participate in the program, except for any day when | 231 |
hazardous weather conditions prevent the program from operating | 232 |
outdoor activities for a minimum of fifty per cent of that day.
| 233 |
For purposes of this division, the maximum seven hours of | 234 |
operation time does not include transportation time from a
child's | 235 |
home to a child day camp and from a child day camp to a
child's | 236 |
home. | 237 |
(L)
"Child day-care center" and
"center" mean any place
in | 244 |
which child day-care or publicly funded child day-care is
provided | 245 |
for thirteen or more children at one time or any place
that is not | 246 |
the permanent residence of the licensee or
administrator in which | 247 |
child day-care or publicly funded child
day-care is provided for | 248 |
seven to twelve children at one time.
In counting children for
the | 249 |
purposes of this division, any
children under six years of age
who | 250 |
are related to a licensee,
administrator, or employee and who
are | 251 |
on the premises of the
center shall be counted.
"Child
day-care | 252 |
center" and
"center" do
not include any of the following: | 253 |
(1) A place located in and operated by a hospital, as
defined | 254 |
in section 3727.01 of the Revised Code, in which the
needs
of | 255 |
children are administered to, if all the children whose
needs
are | 256 |
being administered to are monitored under the on-site
supervision | 257 |
of a physician licensed under Chapter 4731.
of the
Revised Code or | 258 |
a
registered nurse licensed under Chapter 4723.
of
the Revised | 259 |
Code, and the services are provided only for
children
who, in the | 260 |
opinion of the child's parent, guardian, or
custodian,
are | 261 |
exhibiting symptoms of a communicable disease or
other illness
or | 262 |
are injured; | 263 |
(Z)
"License capacity" means the maximum number in each
age | 363 |
category of children who may be cared for in a child day-care | 364 |
center
or type A family day-care home at one time as determined by | 365 |
the
director of job and family services considering building | 366 |
occupancy limits
established by the department of commerce, number | 367 |
of available child-care
staff members, amount of available indoor | 368 |
floor space and outdoor play space,
and amount of available play | 369 |
equipment, materials, and supplies. | 370 |
(EE)
"Parent cooperative child day-care center,"
"parent | 384 |
cooperative center,"
"parent cooperative type A family day-care | 385 |
home," and
"parent cooperative type A home" mean a corporation or | 386 |
association organized for providing educational services to the | 387 |
children of members of the corporation or association, without | 388 |
gain to the corporation or association as an entity, in which the | 389 |
services of the corporation or association are provided only to | 390 |
children of the members of the corporation or association, | 391 |
ownership and control of the corporation or association rests | 392 |
solely with the members of the corporation or association, and at | 393 |
least one parent-member of the corporation or association is on | 394 |
the premises of the center or type A home during its hours of | 395 |
operation. | 396 |
(QQ)(PP)
"Type A family day-care home" and
"type A home"
mean | 458 |
a
permanent residence of the administrator in which child day-care | 459 |
or publicly funded child day-care is provided for seven to twelve | 460 |
children at one time or a permanent residence of the
administrator | 461 |
in which child day-care is provided for four to
twelve children at | 462 |
one time if four or more children at one time
are under two years | 463 |
of age. In counting children for the
purposes of this division, | 464 |
any children under six years of age
who are related to a licensee, | 465 |
administrator, or employee and who
are on the premises of the type | 466 |
A home shall be counted.
"Type A
family day-care home" does not | 467 |
include a residence in which the
needs of children are | 468 |
administered to, if all of the children
whose needs are being | 469 |
administered to are siblings of the same
immediate family and the | 470 |
residence is the home of the siblings.
"Type A family day-care | 471 |
home" and
"type A home" do not include
any child day camp. | 472 |
(RR)(QQ)
"Type B family day-care home" and
"type B home" mean | 473 |
a
permanent residence of the provider in which child day-care is | 474 |
provided for one to six children at one time and in which no more | 475 |
than three children are under two years of age at one time. In | 476 |
counting children for the purposes of this division, any children | 477 |
under six years of age who are related to the provider and who
are | 478 |
on the premises of the type B home shall be counted.
"Type B | 479 |
family day-care home" does not include a residence in which the | 480 |
needs of children are administered to, if all of the children | 481 |
whose needs are being administered to are siblings of the same | 482 |
immediate family and the residence is the home of the siblings.
| 483 |
"Type B family day-care home" and
"type B home" do not include
any | 484 |
child day camp. | 485 |
(B)(1) The department shall, at least
twice during every | 490 |
twelve-month period of operation of a
center or type A home, | 491 |
inspect the center or type A home.
The department shall inspect a | 492 |
part-time center or part-time type
A home at least once during | 493 |
every twelve-month period of operation.
The department shall | 494 |
provide a written
inspection report to the licensee within a | 495 |
reasonable time after
each inspection. The licensee shall display | 496 |
all written reports of
inspections conducted during the current | 497 |
licensing period in a conspicuous
place in the center or type A | 498 |
home. | 499 |
At least one inspection shall be unannounced and all | 500 |
inspections may be
unannounced. No person, firm, organization, | 501 |
institution, or agency shall interfere with the inspection of a | 502 |
center or type A home by any state or local official
engaged in | 503 |
performing duties required of the state or local official by | 504 |
Chapter 5104. of the Revised
Code or rules adopted pursuant to | 505 |
Chapter 5104. of
the Revised Code, including inspecting the center | 506 |
or type A home,
reviewing records, or interviewing licensees, | 507 |
employees,
children, or parents. | 508 |
(C) In the event a licensed center or type A home is | 523 |
determined to be out of compliance with the requirements of | 524 |
Chapter 5104. of the Revised Code or rules adopted
pursuant
to | 525 |
Chapter 5104. of the Revised Code, the department
shall notify
the | 526 |
licensee of the center or type A home in writing regarding
the | 527 |
nature of the violation, what must be done to correct the | 528 |
violation, and by what date the correction must be made. If the | 529 |
correction is not made by the date established by the
department, | 530 |
the department may commence action under
Chapter 119. of the | 531 |
Revised Code to
revoke the license. | 532 |
(E) If the department finds, after notice and hearing | 540 |
pursuant to Chapter 119. of the Revised Code, that any person, | 541 |
firm, organization, institution, or agency licensed under section | 542 |
5104.03 of the Revised Code is in violation of any provision of | 543 |
Chapter 5104. of the Revised Code or rules adopted
pursuant
to | 544 |
Chapter 5104. of the Revised Code, the department
may issue an | 545 |
order of revocation to the center or type A home revoking the | 546 |
license previously issued by the department. Upon the
issuance of | 547 |
any order
of revocation, the person whose license is revoked may | 548 |
appeal in
accordance with section 119.12 of the Revised Code. | 549 |
(G) Whenever the department receives a complaint, is
advised, | 555 |
or otherwise has any reason to believe that a center or
type A | 556 |
home is providing child day-care without a license issued
or | 557 |
renewed pursuant to section 5104.03 and is not exempt from | 558 |
licensing pursuant to section 5104.02 of the Revised Code, the | 559 |
department shall investigate the center or type A home and may | 560 |
inspect the
areas children have access to or areas necessary for | 561 |
the care of
children in the center or type A home during suspected | 562 |
hours of
operation to determine whether the center or type A home | 563 |
is
subject to the requirements of Chapter 5104. or rules
adopted | 564 |
pursuant to Chapter 5104. of the Revised Code. | 565 |
(H) The department, upon determining that the center
or type | 566 |
A home is operating without a license, shall notify the attorney | 567 |
general, the prosecuting attorney of the county in which the | 568 |
center or type A home is located, or the city attorney, village | 569 |
solicitor, or other chief legal officer of the municipal | 570 |
corporation in which the center or type A home is located, that | 571 |
the center or type A home is operating without a license. Upon | 572 |
receipt of the notification, the attorney general, prosecuting | 573 |
attorney, city attorney, village solicitor, or other chief legal | 574 |
officer of a municipal corporation shall file a complaint in the | 575 |
court of common pleas of the county in which the center or type A | 576 |
home is located requesting that the court grant an order
enjoining | 577 |
the owner from operating the center or type A home.
The court | 578 |
shall grant such injunctive relief upon a showing that
the | 579 |
respondent named in the complaint is operating a center or
type A | 580 |
home and is doing so without a license. | 581 |
(I) The department shall prepare an annual report on | 582 |
inspections
conducted under this section. The report shall
include | 583 |
the number of
inspections conducted, the number and types
of | 584 |
violations found, and the steps
taken to address the
violations. | 585 |
The department shall file
the report with the
governor, the | 586 |
president and minority leader of the senate,
and the
speaker and | 587 |
minority leader of the house of representatives on or
before the | 588 |
first day of January of each year, beginning in 1999. | 589 |
The department
shall apply to the United States department of | 610 |
health and human
services for authority to operate a coordinated | 611 |
program for
publicly funded child day-care, if the director of job | 612 |
and family services
determines that the application is necessary. | 613 |
For purposes of
this section, the department of job and family | 614 |
services may enter into
agreements with other state agencies that | 615 |
are involved in
regulation or funding of child day-care. The | 616 |
department shall
consider the special needs of migrant workers | 617 |
when it administers
and coordinates publicly funded child day-care | 618 |
and shall develop
appropriate procedures for accommodating the | 619 |
needs of migrant
workers for publicly funded child day-care. | 620 |
(B) The department of job and family services shall | 621 |
distribute
state and federal funds for publicly funded child | 622 |
day-care,
including appropriations of state funds for publicly | 623 |
funded child
day-care and appropriations of federal funds for | 624 |
publicly funded
child day-care under Title XX of the "Social | 625 |
Security Act,"
88 Stat. 2337 (1974), 42 U.S.C.A. 1397, as
amended, | 626 |
and the child care block grant act. The
department may use any | 627 |
state funds appropriated for publicly
funded child day-care as the | 628 |
state share required to match any
federal funds appropriated for | 629 |
publicly funded child day-care. | 630 |
(E) The department shall encourage the development of | 652 |
suitable child day-care throughout the state, especially in areas | 653 |
with high concentrations of recipients of public assistance and | 654 |
families with low incomes. The department shall
encourage the | 655 |
development of suitable child day-care designed to
accommodate the | 656 |
special needs of migrant workers. On request,
the department, | 657 |
through its employees or contracts with state or
community child | 658 |
day-care resource and referral service
organizations, shall | 659 |
provide consultation to groups and
individuals interested in | 660 |
developing child day-care. The
department of job and family | 661 |
services may enter into interagency
agreements with the department | 662 |
of education, the board of
regents, the department of development, | 663 |
and other state agencies
and entities whenever the cooperative | 664 |
efforts of the other state
agencies and entities are necessary for | 665 |
the department of job and family
services to fulfill its duties | 666 |
and responsibilities under this
chapter. | 667 |
(a) Use the information obtained
under division (B)(3) of | 682 |
section 5104.04 of the Revised Code and may establish
different | 683 |
rates of reimbursement based on the geographic location of the | 684 |
provider, type of care provided, age of the child served, special | 685 |
needs of the
child, whether expanded hours of service are | 686 |
provided, whether weekend service
is provided, whether the | 687 |
provider has exceeded
the minimum requirements of state statutes | 688 |
and rules governing child day-care,
and any other factors the | 689 |
director considers appropriate. The director
shall establish; | 690 |
Sec. 5104.32. (A) Except as provided in division (C)
of
this | 723 |
section, all purchases of publicly funded child
day-care
shall be | 724 |
made under a contract entered into by a
licensed child
day-care | 725 |
center, licensed type A family day-care
home, certified
type B | 726 |
family day-care home, certified in-home
aide, approved
child day | 727 |
camp, licensed preschool program,
licensed school child
program, | 728 |
or border state child day-care
provider and the county
department | 729 |
of job and family
services. A county department of job
and family | 730 |
services
may enter into a
contract with a provider for
publicly | 731 |
funded child day-care for a
specified period of time or
upon a | 732 |
continuous basis for an
unspecified period of time. All
contracts | 733 |
for publicly funded
child day-care shall be contingent
upon the | 734 |
availability of state
and federal funds. The department
of job and | 735 |
family
services shall prescribe a standard form to be
used for all | 736 |
contracts for the
purchase of publicly funded child
day-care, | 737 |
regardless of the
source of public funds used to
purchase the | 738 |
child day-care. To
the extent permitted by federal
law and | 739 |
notwithstanding any other
provision of the Revised Code
that | 740 |
regulates state or county
contracts or contracts involving
the | 741 |
expenditure of state,
county, or federal funds, all contracts
for | 742 |
publicly funded child
day-care shall be entered into in
accordance | 743 |
with the provisions
of this chapter and are exempt from
any other | 744 |
provision of the
Revised Code that regulates state or
county | 745 |
contracts or
contracts involving the expenditure of state,
county, | 746 |
or federal
funds. | 747 |
(4)(3) Whether the county department of job and family | 771 |
services, the provider, or a child day-care resource and referral | 772 |
service
organization will make eligibility determinations, whether | 773 |
the
provider or a child day-care resource and referral service | 774 |
organization will be required to collect information to be used
by | 775 |
the county department to make eligibility determinations, and
the | 776 |
time period within which the provider or child day-care
resource | 777 |
and referral service organization is required to
complete required | 778 |
eligibility determinations or to transmit to
the county department | 779 |
any information collected for the purpose
of making eligibility | 780 |
determinations; | 781 |
(5)(4) That the provider, other than a border state child | 782 |
day-care
provider, shall continue to be licensed,
approved, or | 783 |
certified pursuant to this chapter or sections
3301.52 to 3301.59 | 784 |
of the Revised Code and shall comply with all
standards and other | 785 |
requirements in this chapter and those
sections and in rules | 786 |
adopted pursuant to this chapter or those
sections for maintaining | 787 |
the provider's license, approval, or
certification; | 788 |
(C) Unless specifically prohibited by federal law, the
county | 800 |
department of job and family services shall give
individuals | 801 |
eligible for publicly funded child day-care the option
of | 802 |
obtaining certificates for payment that the individual may use
to | 803 |
purchase services from any provider qualified to provide
publicly | 804 |
funded child day-care under section 5104.31 of the
Revised Code. | 805 |
Providers
of publicly funded child day-care may
present these | 806 |
certificates for payment for reimbursement in
accordance with | 807 |
rules that the director of job and
family services
shall adopt. | 808 |
Only
providers may receive reimbursement for
certificates for | 809 |
payment. The value
of
the certificate for
payment shall be based | 810 |
on the
lowerlowest of the rate customarily
charged by the | 811 |
provider or, the
rate of reimbursement ceiling established | 812 |
pursuant to section
5104.30 of the Revised Code, unless the | 813 |
provider provides
publicly funded child day-care to caretaker | 814 |
parents who work
nontraditional hours, in which case the value of | 815 |
the certificate
for payment for the services to those caretaker | 816 |
parents shall be
based on the rate of reimbursement established | 817 |
pursuant to that
section regardless of whether that rate is higher | 818 |
than the rate
customarily charged byor a rate the county | 819 |
department negotiates with the provider. The county
department may | 820 |
provide the
certificates for payment to the
individuals or may | 821 |
contract with
child day-care providers or child
day-care resource | 822 |
and referral
service organizations that make
determinations of | 823 |
eligibility for
publicly funded child day-care
pursuant to | 824 |
contracts entered into
under section 5104.34 of the
Revised Code | 825 |
for the providers or
resource and referral service
organizations | 826 |
to provide the
certificates for payment to
individuals whom they | 827 |
determine are
eligible for publicly funded
child day-care. | 828 |
For each six-month period a provider of publicly funded child | 829 |
day-care
provides publicly funded child day-care to the child of | 830 |
an individual given
certificates of payment, the individual shall | 831 |
provide the provider
certificates for days the provider would have | 832 |
provided publicly funded child day-care to the child had the child | 833 |
been
present. County departments shall specify the maximum number | 834 |
of days
providers will be provided certificates of payment for | 835 |
days the provider would
have provided publicly funded child | 836 |
day-care had the child been present. The
maximum number of days | 837 |
shall
not exceed ten
days in a six-month period during
which | 838 |
publicly funded child day-care is provided to the child
regardless | 839 |
of the
number of providers that provide publicly funded
child | 840 |
day-care to the child during that period. | 841 |
Sec. 5104.34. (A)(1) Each county department of job and | 842 |
family services shall implement procedures for making | 843 |
determinations of
eligibility for publicly funded child day-care. | 844 |
Under those
procedures, the eligibility determination for each | 845 |
applicant
shall be made no later than thirty calendar days from | 846 |
the date
the county department receives a completed application | 847 |
for
publicly funded child day-care. Each applicant shall be | 848 |
notified
promptly of the results of the eligibility determination. | 849 |
An
applicant aggrieved by a decision or delay in making an | 850 |
eligibility determination may appeal the decision or delay to the | 851 |
department of job and family services in accordance with
section | 852 |
5101.35 of the Revised Code. The due process rights of applicants | 853 |
shall
be protected. | 854 |
To the extent permitted by federal law, the county
department | 855 |
may make all determinations of eligibility for
publicly funded | 856 |
child day-care, may contract with child day-care
providers or | 857 |
child day-care resource and referral service
organizations for the | 858 |
providers or resource and referral service
organizations to make | 859 |
all or any part of the determinations, and
may contract with child | 860 |
day-care providers or child day-care
resource and referral service | 861 |
organizations for the providers or
resource and referral service | 862 |
organizations to collect specified
information for use by the | 863 |
county department in making
determinations. If a county department | 864 |
contracts with a child
day-care provider or a child day-care | 865 |
resource and referral
service organization for eligibility | 866 |
determinations or for the
collection of information, the contract | 867 |
shall require the
provider or resource and referral service | 868 |
organization to make
each eligibility determination no later than | 869 |
thirty calendar days
from the date the provider or resource and | 870 |
referral organization
receives a completed application that is the | 871 |
basis of the
determination and to collect and transmit all | 872 |
necessary
information to the county department within a period of | 873 |
time that
enables the county department to make each eligibility | 874 |
determination no later than thirty days after the filing of the | 875 |
application that is the basis of the determination. | 876 |
The county department may station employees of the
department | 877 |
in various locations throughout the county to collect information | 878 |
relevant to applications for publicly funded child day-care and
to | 879 |
make eligibility determinations. The county department, child | 880 |
day-care provider, and child day-care resource and referral | 881 |
service organization shall make each determination of eligibility | 882 |
for publicly funded child day-care no later than thirty days
after | 883 |
the filing of the application that is the basis of the | 884 |
determination, shall make each determination in accordance with | 885 |
any relevant rules adopted pursuant to section 5104.38 of the | 886 |
Revised Code, and shall notify promptly each applicant for | 887 |
publicly funded child day-care of the results of the
determination | 888 |
of the applicant's eligibility. | 889 |
(2) All eligibility
determinations for publicly funded
child | 898 |
day-care shall be made in accordance with rules adopted pursuant | 899 |
to
division (A) of
section 5104.38 of the Revised Code
and, if a | 900 |
county department of job and family services
specifies, pursuant | 901 |
to rules adopted under division
(B) of that section, a maximum | 902 |
amount of income a family may have to be eligible for publicly | 903 |
funded child day-care, the income maximum specified by the
county | 904 |
department. Publicly funded child day-care may be
provided only to | 905 |
eligible infants,
toddlers, preschool children, and school | 906 |
children under age thirteen. For an
applicant to be eligible for | 907 |
publicly funded child day-care,
the caretaker parent must be | 908 |
employed or participating in a program of
education or training | 909 |
for an amount of time reasonably related to the time
that the | 910 |
parent's children are receiving publicly funded child day-care. | 911 |
This
restriction does not apply to families whose children are | 912 |
eligible for
protective or special needs day-care. | 913 |
Subject to available funds, a county department of job and | 914 |
family services shall allow a family to
receive publicly funded | 915 |
child day-care
unless the family's income
exceeds the
maximum | 916 |
income eligibility limit. Initial and
continued eligibility for | 917 |
publicly funded child day-care is
subject to available funds | 918 |
unless the family is receiving
child day-care pursuant to
division | 919 |
(A)(1), (2), (3), or (4) of section 5104.30 of the Revised Code. | 920 |
If
the county department
must limit eligibility due to
lack of | 921 |
available funds, it shall give first priority for publicly funded | 922 |
child day-care to an assistance group whose income is not more | 923 |
than the
maximum income
eligibility limit that received | 924 |
transitional
child day-care in the previous month but is no longer | 925 |
eligible because the
twelve-month period has expired. Such an | 926 |
assistance group shall continue to
receive priority for publicly | 927 |
funded child day-care until its income exceeds
the maximum
income | 928 |
eligibility limit. | 929 |
(D) If a county department of job and family services | 956 |
determines that available resources are not sufficient to provide | 957 |
publicly
funded child day-care to all eligible families who | 958 |
request it, the county
department may
establish a waiting list. A | 959 |
county department may establish separate waiting
lists within the | 960 |
waiting list based on income. When resources become
available
to | 961 |
provide publicly funded child day-care to families on the waiting | 962 |
list, a
county department that establishes a waiting list shall | 963 |
assess the needs of
the next family scheduled to
receive publicly | 964 |
funded child day-care. If the assessment demonstrates that
the | 965 |
family continues to need and is eligible for publicly funded child | 966 |
day-care, the county department shall offer it to the family. If | 967 |
the county
department determines that the family is no longer | 968 |
eligible or no longer needs
publicly funded child day-care, the | 969 |
county department shall remove the family
from the waiting list. | 970 |
(4) Pay to a child day-care center, type A family day-care | 994 |
home, certified type B family day-care home, in-home aide, | 995 |
approved child day camp, licensed preschool program, licensed | 996 |
school child program, or border state child day-care provider
for | 997 |
child day-care services, the amount
provided for in division (B) | 998 |
of
section 5104.32 of the Revised Code. If part of the cost of | 999 |
care of a
child is paid by the child's parent or any other person, | 1000 |
the
amount paid shall be subtracted from the amount the
county | 1001 |
department pays. | 1002 |
(A) Procedures and criteria to be used in making | 1038 |
determinations of eligibility for publicly funded child day-care | 1039 |
that give priority to children of families with lower
incomes and | 1040 |
procedures and
criteria for eligibility for publicly funded | 1041 |
protective
day-care. The rules shall specify the maximum amount of | 1042 |
income a family may have for initial and continued eligibility. | 1043 |
Until July 1, 2000, the
maximum amount shall not exceed one | 1044 |
hundred eighty-five per cent of the
federal poverty line. | 1045 |
Effective July 1, 2000, theThe maximum amount
shall not exceed | 1046 |
two hundred per cent of the federal poverty line. | 1047 |
(B) Procedures under which a county department of job and | 1048 |
family services may, if
the
department, under division (A) of this | 1049 |
section, specifies a maximum
amount of income a family may have | 1050 |
for eligibility for publicly funded child
day-care that is less | 1051 |
than the maximum amount specified in that division,
specify
a | 1052 |
maximum amount of income a family residing in the
county the | 1053 |
county department serves may have for initial and
continued | 1054 |
eligibility for publicly funded child day-care that is
higher than | 1055 |
the amount specified by the department but does not exceed the | 1056 |
maximum
amount specified in division (A) of this section; | 1057 |
(C) A schedule of fees requiring all eligible
caretaker | 1058 |
parents to pay a fee for publicly funded child day-care
according | 1059 |
to income and family size, which
shall be uniform for all types of | 1060 |
publicly
funded child day-care, except as authorized by rule,
and, | 1061 |
to the extent
permitted by federal law, shall permit the use of | 1062 |
state and
federal funds to pay the customary deposits and other | 1063 |
advance
payments that a provider charges all children who receive | 1064 |
child
day-care from that provider. The schedule of fees may not | 1065 |
provide for a caretaker parent to pay a fee that exceeds ten per | 1066 |
cent of the
parent's family income. | 1067 |
Sec. 5104.39. (A) The director of
job and family services | 1102 |
shall
adopt rules in accordance with Chapter 119. of the Revised | 1103 |
Code
establishing a procedure for monitoring the expenditures of | 1104 |
county departments of job and family services to ensure
that | 1105 |
expenditures
do not exceed the available federal and state funds | 1106 |
for publicly
funded child day-care. The
department, with the | 1107 |
assistance of the
office of budget and management and the day-care | 1108 |
advisory council created
pursuant to section 5104.08 of the | 1109 |
Revised Code, shall monitor the anticipated
future expenditures of | 1110 |
county departments for publicly funded child day-care
and shall | 1111 |
compare those
anticipated future expenditures to available federal | 1112 |
and state
funds for publicly funded child day-care. Whenever the | 1113 |
department determines that the anticipated future expenditures of | 1114 |
the county departments will exceed the available federal and
state | 1115 |
funds for publicly funded child day-care, it promptly shall
notify | 1116 |
the county departments and, before the available state and
federal | 1117 |
funds are used, the director shall
issue and implement an | 1118 |
administrative order that shall specify
both of the following: | 1119 |
(C) Each county department shall comply with the order no | 1134 |
later
than thirty days after it is issued. If the department
fails | 1135 |
to notify the county departments and to implement the
reallocation | 1136 |
priorities specified in the order before the
available federal and | 1137 |
state funds for publicly funded child
day-care are used, the state | 1138 |
department shall provide sufficient
funds to the county | 1139 |
departments for publicly funded child
day-care to enable each | 1140 |
county department to pay for all publicly
funded child day-care | 1141 |
that was provided by providers pursuant to
contract prior to the | 1142 |
date that the county department received
notice under this | 1143 |
divisionsection and the state department implemented
in that | 1144 |
county the priorities. | 1145 |
(D) If after issuing an order under this divisionsection to | 1146 |
suspend or limit enrollment
of
new participants or disenroll | 1147 |
existing participants the department determines that available | 1148 |
state
and
federal funds for publicly funded child day-care exceed | 1149 |
the anticipated future
expenditures of the county departments,
the | 1150 |
director may issue and implement another administrative order | 1151 |
increasing
income eligibility levels to a specified percentage of | 1152 |
the federal poverty
line. The order shall include instructions and | 1153 |
procedures to be used by the
county departments. Each county | 1154 |
department shall comply with the order not
later than thirty days | 1155 |
after it is issued. | 1156 |
(C) After setting aside the amounts described in divisions | 1200 |
(A) and
(B)(1) of this section, the department shall set aside the | 1201 |
amount of
the appropriation that is equal to twenty-five per cent | 1202 |
of the amount that is
calculated by multiplying the per diem cost | 1203 |
for the care and custody of felony
delinquents, as determined | 1204 |
pursuant to division (D) of section 5139.42
of the Revised Code, | 1205 |
by the number of bed days that the department projects
for | 1206 |
occupancy in
community corrections facilities described in | 1207 |
division
(B)(1)(c) of this section. The department shall use the | 1208 |
amount of the appropriation that is set aside pursuant to this | 1209 |
division to pay
the percentage of the per diem cost for the care | 1210 |
and custody of felony
delinquents who are in the care and custody | 1211 |
of community corrections facilities
described in division | 1212 |
(B)(1)(c) of this section for
which the department is responsible | 1213 |
under sections 5139.41 to 5139.45 of the Revised Code. | 1214 |
(E) After setting aside the amounts described in divisions | 1220 |
(A) to (D) of this section, the department shall use the
remainder | 1221 |
of the appropriation in connection with the felony
delinquent care | 1222 |
and custody program described in section 5139.43
of the Revised | 1223 |
Code, except that, for fiscal year 2002 and fiscal
year 2003 and | 1224 |
only for those two fiscal years, the total number of beds | 1225 |
available
to all counties via public safety beds and county | 1226 |
allocations shall not be
less than the total beds used by all the | 1227 |
counties during fiscal year 2000
funded by care and custody | 1228 |
chargebacks (Line Item 401) and
as public safety beds. | 1229 |
Sec. 5739.031. (A)
Upon application, the tax
commissioner | 1233 |
may
issue a direct payment permit that
authorizes a
consumer to | 1234 |
pay the sales tax
levied by or pursuant to section
5739.02, | 1235 |
5739.021, 5739.023, or
5739.026 of the Revised Code or
the use tax | 1236 |
levied by or pursuant
to section 5741.02, 5741.021,
5741.022, or | 1237 |
5741.023 of the
Revised
Code directly to the state
and
waives the | 1238 |
collection of
the tax by
the vendor or
seller
if payment directly | 1239 |
to the state would improve compliance
and increase the efficiency | 1240 |
of the administration of the tax. The
commissioner may adopt
rules | 1241 |
establishing the criteria for the
issuance of such permits. | 1242 |
(B) Each permit holder, on or before the twenty-third day
of | 1243 |
each month, shall make and file with the treasurer of state a | 1244 |
return for the preceding month in such form as is prescribed by | 1245 |
the
tax commissioner and shall pay the tax shown on the return to | 1246 |
be
due. The return shall show the sum of the prices of taxable | 1247 |
merchandise used and taxable services received, the amount of tax | 1248 |
due from the permit holder, and such other information as the | 1249 |
commissioner deems necessary. The commissioner, upon written | 1250 |
request by the permit holder, may extend the time for making and | 1251 |
filing returns and paying the tax. If the commissioner
determines | 1252 |
that a permit holder's tax liability is not such as to
merit | 1253 |
monthly filing, the commissioner may authorize the permit
holder | 1254 |
to file returns and pay the tax at less frequent
intervals. The | 1255 |
treasurer of state shall show on the return the
date it was filed | 1256 |
and the amount of the payment remitted to the
treasurer. | 1257 |
Thereafter, the treasurer immediately shall transmit
all returns | 1258 |
filed under this section to the tax commissioner. | 1259 |
(C) For purposes of reporting and remitting the tax, the | 1268 |
price of tangible personal property or services purchased by, or | 1269 |
of tangible personal property produced by, the permit holder
shall | 1270 |
be determined under division (G) of section 5741.01 of the
Revised | 1271 |
Code. Notwithstanding section 5739.033 of the Revised
Code,
the | 1272 |
situs of any
purchase
transaction made by the
permit holder
is
the | 1273 |
location where
the tangible
personal property or service is | 1274 |
received by the
permit holder. | 1275 |
(D) It shall be the duty of every permit holder required
to | 1276 |
make a return and pay
its tax under this section to keep and | 1277 |
preserve suitable records of purchases together with invoices of | 1278 |
purchases, bills of lading, asset ledgers, depreciation
schedules, | 1279 |
transfer journals, and such other primary and
secondary records | 1280 |
and documents in such form as the commissioner
requires. All such | 1281 |
records and other documents shall be open
during business hours to | 1282 |
the inspection of the
tax commissioner, and
shall be preserved for | 1283 |
a
period of four years, unless the
commissioner, in writing, has | 1284 |
authorized their destruction or
disposal at an earlier date, or by | 1285 |
order
or by reason of a waiver of the four-year time limitation | 1286 |
pursuant to section 5739.16 of the Revised Code requires that they | 1287 |
be
kept longer. | 1288 |
(F) Persons who hold a direct payment permit that has not | 1292 |
been canceled shall not be required to issue exemption | 1293 |
certificates and shall not be required to pay the tax as | 1294 |
prescribed in sections 5739.03, 5739.033, and 5741.12 of the | 1295 |
Revised Code. Such persons shall notify vendors and sellers from | 1296 |
whom purchases of tangible personal property or services are
made, | 1297 |
of their direct payment permit number and that the tax is
being | 1298 |
paid directly to the state. Upon receipt of such notice,
such | 1299 |
vendor or seller shall be absolved from all duties and
liabilities | 1300 |
imposed by section 5739.03 or 5741.04 of the Revised
Code with | 1301 |
respect to sales of tangible personal property or
services to such | 1302 |
permit holder. | 1303 |
Upon the cancellation or surrender of a direct payment | 1310 |
permit, the provisions of sections 5739.03, 5741.04, and 5741.12 | 1311 |
of
the Revised Code shall immediately apply to all purchases made | 1312 |
subsequent to such cancellation or surrender by the person who | 1313 |
previously held such permit, and such person shall so notify | 1314 |
vendors and sellers from whom purchases of tangible personal | 1315 |
property or services are made, in writing, prior to or at the
time | 1316 |
of the first purchase after such cancellation or surrender.
Upon | 1317 |
receipt of such notice, the vendor shall be subject to the | 1318 |
provisions of sections 5739.03 and 5739.10 of the Revised Code
and | 1319 |
the seller shall be subject to the provisions of section
5741.04 | 1320 |
of the Revised Code, with respect to all sales
subsequently made | 1321 |
to such person. Failure of any such person to
notify vendors or | 1322 |
sellers from whom purchases of tangible
personal property or | 1323 |
services are made of the cancellation or
surrender of a direct | 1324 |
payment permit shall be considered as a
refusal to pay the tax by | 1325 |
the person required to issue such
notice. | 1326 |
The tax commissioner shall notify each permit holder
required | 1344 |
to remit taxes by electronic funds transfer of the
permit holder's | 1345 |
obligation to do so, shall maintain an updated
list of those | 1346 |
permit holders, and shall timely certify the list
and any | 1347 |
additions thereto or deletions therefrom to the treasurer
of | 1348 |
state. Failure by the tax commissioner to notify a permit
holder | 1349 |
subject to this section to remit taxes by electronic funds | 1350 |
transfer does not relieve the permit holder of its obligation to | 1351 |
remit taxes by electronic funds transfer. | 1352 |
(2) If a permit holder required by this section to remit | 1385 |
taxes by electronic funds transfer remits those taxes by some | 1386 |
means other than by electronic funds transfer as prescribed by | 1387 |
this section and the rules adopted by the treasurer of state, and | 1388 |
the
tax commissioner determines that such failure was
not due to | 1389 |
reasonable cause or was due to willful neglect, the
commissioner | 1390 |
may collectimpose an additional
charge by assessment in
the | 1391 |
manner
prescribed by section 5739.13
of the Revised Code.
The | 1392 |
additional
charge shall equalnot to exceed the lesser of five per | 1393 |
cent of the amount of
the taxes
required to be paid by electronic | 1394 |
funds transfer, but
shall not
exceedor five thousand dollars. Any | 1395 |
Sec. 5739.12. Each person who has or is required to have a | 1412 |
vendor's license, on or before the twenty-third day of each
month, | 1413 |
shall make and file a return for the preceding month, on
forms | 1414 |
prescribed by the tax commissioner, and shall pay the tax
shown on | 1415 |
the return to be due. The commissioner may require a vendor that | 1416 |
operates from multiple locations or has multiple vendor's licenses | 1417 |
to report all tax liability on one consolidated return. The return | 1418 |
shall show the amount
of tax due
from the vendor to the state for | 1419 |
the period covered by
the return
and such other information as the | 1420 |
commissioner deems
necessary for
the proper administration of this | 1421 |
chapter. The
commissioner may
extend the time for making and | 1422 |
filing returns
and paying the tax,
and may require that the return | 1423 |
for the last
month of any annual
or semiannual period, as | 1424 |
determined by the
commissioner, be a
reconciliation return | 1425 |
detailing the vendor's
sales activity for
the preceding annual or | 1426 |
semiannual period.
The reconciliation
return shall be filed by the | 1427 |
last day of the
month following the
last month of the annual or | 1428 |
semiannual
period. The commissioner
may remit all or any part of | 1429 |
amounts or
penalties which may become
due under this chapter and | 1430 |
may adopt
rules relating thereto. Such
return shall be filed by | 1431 |
mailing
it to the
tax commissioner,
together with payment of the | 1432 |
amount of tax
shown to be due thereon
after deduction of any | 1433 |
discount provided
for under this section.
Remittance shall be made | 1434 |
payable to the
treasurer of state. The
return shall be
considered | 1435 |
filed when
received by the
tax
commissioner, and the
payment shall | 1436 |
be considered made when
received by the
tax commissioner or when | 1437 |
credited to an account
designated
by the
treasurer of state
or the | 1438 |
tax commissioner. If
the return
is filed and the amount of tax | 1439 |
shown thereon to be due
is paid on
or before the date such return | 1440 |
is required to be filed,
the vendor
shall be entitled to a | 1441 |
discount of three-fourths of one
per cent
of the amount shown to | 1442 |
be due on the return. Amounts
paid to the
clerk of courts
pursuant | 1443 |
to section 4505.06 of the
Revised Code
shall be subject
to the | 1444 |
three-fourths of one per cent
discount.
The discount shall be in | 1445 |
consideration for prompt
payment to the
clerk of courts and for | 1446 |
other services performed by
the vendor in
the collection of the | 1447 |
tax. | 1448 |
Upon application to the commissioner, a vendor who is | 1449 |
required to file monthly returns may be relieved of the | 1450 |
requirement to report and pay the actual tax due, provided that | 1451 |
the vendor agrees to remit to the
tax
commissioner payment of
not | 1452 |
less than an amount determined by the
commissioner to be the | 1453 |
average monthly tax liability of the
vendor, based upon a review | 1454 |
of the returns or other information
pertaining to such vendor for | 1455 |
a period of not less than six months
nor more than two years | 1456 |
immediately preceding the filing of the
application. Vendors who | 1457 |
agree to the above conditions shall make
and file an annual or | 1458 |
semiannual reconciliation return, as
prescribed by the | 1459 |
commissioner. The reconciliation return shall
be filed by
mailing | 1460 |
or delivering
it to the
tax commissioner,
together with payment
of | 1461 |
the amount of tax
shown to be due
thereon after deduction of
any | 1462 |
discount provided
in this section.
Remittance shall be made | 1463 |
payable to the treasurer
of state.
Failure of a vendor to comply | 1464 |
with any of the above
conditions
may result in immediate | 1465 |
reinstatement of the
requirement of
reporting and paying the | 1466 |
actual tax liability on
each monthly
return, and the commissioner | 1467 |
may at the
commissioner's
discretion deny the vendor the right to | 1468 |
report and
pay based upon the average
monthly
liability for a | 1469 |
period not to
exceed two years. The amount
ascertained by the | 1470 |
commissioner to be the average monthly tax
liability of a vendor | 1471 |
may be adjusted, based upon a review of the
returns or other | 1472 |
information pertaining to the vendor for a
period of not less than | 1473 |
six months nor more than two years
preceding such adjustment. | 1474 |
The commissioner may authorize vendors whose tax liability
is | 1475 |
not such as to merit monthly returns, as
ascertained by
the | 1476 |
commissioner upon the basis of administrative costs to the
state, | 1477 |
to make and file returns at less frequent intervals. When
returns | 1478 |
are filed at less frequent intervals in accordance with
such
| 1479 |
authorization, the vendor shall be allowed
the discount of | 1480 |
three-fourths of one per cent in consideration for
prompt payment | 1481 |
with the return, provided the return is filed
together with | 1482 |
payment of the amount of tax shown to be due
thereon, at the time | 1483 |
specified by the commissioner. | 1484 |
Any vendor who fails to
file a
return or pay the full amount | 1485 |
of the tax shown on the
return to
be due under this section and | 1486 |
the rules of the
commissioner
may, for each such return the vendor | 1487 |
fails to file or
each
such tax the vendor fails to pay in full as | 1488 |
shown on the
return within the period
prescribed by this section | 1489 |
and the rules
of the commissioner,
be required to forfeit and pay | 1490 |
into the state
treasury an additional
charge not exceeding
fifty | 1491 |
dollars or ten
per cent of the tax required to be paid for
the | 1492 |
reporting period,
whichever is greater, as revenue arising
from | 1493 |
the tax imposed by
this chapter, and such sum may be
collected by | 1494 |
assessment in the
manner provided in section 5739.13
of the | 1495 |
Revised Code. The
commissioner may remit all or a portion
of the | 1496 |
additional charge
and may adopt rules relating to
the imposition | 1497 |
and remission of
the additional charge. | 1498 |
If the amount required to be collected by a vendor from | 1499 |
consumers is in excess of five per cent of the vendor's
receipts | 1500 |
from
sales whichthat are taxable under section 5739.02 of the | 1501 |
Revised
Code, or in the case of sales subject to a tax levied | 1502 |
pursuant to
section 5739.021, 5739.023, or 5739.026 of the Revised | 1503 |
Code, in
excess of the percentage equal to the aggregate rate of | 1504 |
such
taxes
and the tax levied by section 5739.02 of the Revised | 1505 |
Code,
such
excess shall be remitted along with the remittance of | 1506 |
the
amount
of tax due under section 5739.10 of the Revised Code. | 1507 |
Any vendor required to file a return and pay the tax under | 1513 |
this section, whose total payment in any year indicated in | 1514 |
division
(A) of section 5739.122 of the Revised Code equals or | 1515 |
exceeds the
amount shown in that division, shall make each payment | 1516 |
required by
this section in the second ensuing and each
succeeding | 1517 |
year by
electronic funds transfer as prescribed by, and on or | 1518 |
before the dates specified in,
section 5739.122 of the
Revised | 1519 |
Code, except as otherwise
prescribed by that section. For a vendor | 1520 |
that operates from multiple locations or has multiple vendor's | 1521 |
licenses, in determining whether the vendor's total payment equals | 1522 |
or exceeds the amount shown in division (A) of that section, the | 1523 |
vendor's total payment amount shall be the amount of the vendor's | 1524 |
total tax liability for the previous calendar year for all of the | 1525 |
vendor's locations or licenses. | 1526 |
(2) If a vendor required by this section to remit taxes by | 1593 |
electronic funds transfer remits those taxes by some means other | 1594 |
than by electronic funds transfer as prescribed by this section | 1595 |
and the rules adopted by the treasurer of state, and the
treasurer | 1596 |
of state determines that such failure was not due to reasonable | 1597 |
cause or was due to willful neglect, the treasurer of state shall | 1598 |
notify
the tax commissioner of the failure to remit by electronic | 1599 |
funds
transfer and shall provide the commissioner with any | 1600 |
information
used in making that determination. The tax | 1601 |
commissioner may
collectimpose an additional charge by assessment | 1602 |
in the manner
prescribed by section 5739.13 of the Revised Code. | 1603 |
The
additional charge shall equalnot to exceed the lesser of five | 1604 |
per cent of the amount of the
taxes required to be paid by | 1605 |
electronic funds transfer, but shall
not exceedor five thousand | 1606 |
dollars. Any | 1607 |
Sec. 5739.21. (A) Four and two-tenths per cent of all
money | 1624 |
deposited into the state treasury under sections 5739.01 to | 1625 |
5739.31 of the Revised Code and not required to be distributed as | 1626 |
provided in section 5739.102 of the Revised Code or division (B) | 1627 |
of this section shall be credited to the local government fund
for | 1628 |
distribution in accordance with section 5747.50 of the
Revised | 1629 |
Code, six-tenths of one per cent
shall be credited to the local | 1630 |
government revenue assistance fund for distribution in accordance | 1631 |
with section
5747.61 of the Revised Code, and ninety-five and | 1632 |
two-tenths per cent shall be
credited to the general revenue fund. | 1633 |
(B) In any case where any county or transit authority has | 1634 |
levied a tax or taxes pursuant to section 5739.021, 5739.023, or | 1635 |
5739.026 of the Revised Code, the tax commissioner shall, within | 1636 |
forty-five days after the end of each month, determine and
certify | 1637 |
to the director of budget and management the amount of
the | 1638 |
proceeds of such tax or taxes paid to the treasurer of statefrom | 1639 |
billings and assessments received during that month, or shown on | 1640 |
tax returns or reports filed during that month, to be returned to | 1641 |
the county or transit
authority levying the tax or taxes. The | 1642 |
amount to be returned to
each county and transit authority shall | 1643 |
be a fraction of the
aggregate amount of money collected with | 1644 |
respect to each area in
which one or more of such taxes are | 1645 |
concurrently in effect with
the tax levied by section 5739.02 of | 1646 |
the Revised Code, the
numerator of which is the rate of the tax | 1647 |
levied by the county or
transit authority and the denominator of | 1648 |
which is the aggregate
rate of such taxes applicable to such area; | 1649 |
provided, that the
aggregate amount to be returned to any county | 1650 |
or transit
authority shall be reduced by one per cent, which shall | 1651 |
be
certified directly to the credit of the local sales tax | 1652 |
administrative fund, which is hereby created in the state | 1653 |
treasury. For the purpose of determining the amount to be returned | 1654 |
to a
county and transit authority in which the rate of tax imposed | 1655 |
by the transit
authority has been reduced under section
5739.028 | 1656 |
of the Revised Code, the tax commissioner
shall use the respective | 1657 |
rates of tax imposed by the county or transit
authority that | 1658 |
results from the change in the rates authorized
under that | 1659 |
section. The director of budget and management
shall transfer, | 1660 |
from the same funds and in the same proportions specified in | 1661 |
division (A) of this section, to the permissive tax distribution | 1662 |
fund created by division (B)(1) of section 4301.423 of the
Revised | 1663 |
Code and to the local sales tax administrative fund, the
amounts | 1664 |
certified by the tax commissioner. The tax commissioner
shall | 1665 |
then, on or before the twentieth day of the month in which
such | 1666 |
certification is made, provide for payment of such
respective | 1667 |
amounts to the county treasurer and to the fiscal
officer of the | 1668 |
transit authority levying the tax or taxes. The
amount transferred | 1669 |
to the local sales tax administrative fund is
for use by the tax | 1670 |
commissioner in defraying costs incurred in
administering such | 1671 |
taxes levied by a county or transit authority. | 1672 |
Sec. 5741.03. (A) Four and two-tenths per cent of all
money | 1673 |
deposited into the state treasury under sections 5741.01 to | 1674 |
5741.22 of the Revised Code that is not required to be
distributed | 1675 |
as provided in division (B) of this section shall be
credited to | 1676 |
the local government fund for distribution in
accordance with | 1677 |
section 5747.50 of the Revised Code, six-tenths of one per
cent | 1678 |
shall be credited to the local
government revenue assistance fund | 1679 |
for distribution in accordance with section
5747.61 of the Revised | 1680 |
Code, and ninety-five and two-tenths per cent shall be
credited to | 1681 |
the general revenue fund. | 1682 |
(B) In any case where any county or transit authority has | 1683 |
levied a tax or taxes pursuant to section 5741.021, 5741.022, or | 1684 |
5741.023 of the Revised Code, the tax commissioner shall, within | 1685 |
forty-five days after the end of each month, determine and certify | 1686 |
to the director of budget and management the amount of the | 1687 |
proceeds of such tax or taxes paid to the treasurer of statefrom | 1688 |
billings and assessments received during that month, or shown on | 1689 |
tax returns or reports filed during that month, to be returned to | 1690 |
the county or transit
authority levying the tax or taxes, which | 1691 |
amounts shall be
determined in the manner provided in section | 1692 |
5739.21 of the
Revised Code. The director of budget and management | 1693 |
shall
transfer, from the same funds and in the same proportions | 1694 |
specified in division (A) of this section, to the permissive tax | 1695 |
distribution fund created by division (B)(1) of section 4301.423 | 1696 |
of the Revised Code and to the local sales tax administrative
fund | 1697 |
created by division (B) of section 5739.21 of the Revised
Code, | 1698 |
the amounts certified by the tax commissioner. The tax | 1699 |
commissioner shall then, on or before the twentieth day of the | 1700 |
month in which such certification is made, provide for payment of | 1701 |
such respective amounts to the county treasurer or to the fiscal | 1702 |
officer of the transit authority levying the tax or taxes. The | 1703 |
amount transferred to the local sales tax administrative fund is | 1704 |
for use by the tax commissioner in defraying costs hethe | 1705 |
commissioner incurs in administering such taxes levied by a county | 1706 |
or
transit authority. | 1707 |
Sec. 5741.12. (A) Each seller required by section 5741.17
of | 1708 |
the Revised Code to register with the tax commissioner, and
any | 1709 |
seller authorized by the commissioner to collect the tax
imposed | 1710 |
by or pursuant to section 5741.02, 5741.021, 5741.022, or
5741.023 | 1711 |
of the Revised Code is subject to the same requirements
and | 1712 |
entitled to the same deductions and discount for prompt
payments | 1713 |
as are vendors under section 5739.12 of the Revised
Code. The | 1714 |
powers and duties of the commissioner and the
treasurer of state | 1715 |
with respect to returns and tax remittances
under this section | 1716 |
shall be identical with those prescribed in
section 5739.12 of the | 1717 |
Revised Code. | 1718 |
(B) Every person storing, using, or consuming tangible | 1719 |
personal property or receiving the benefit of a service, the | 1720 |
storage, use, consumption, or receipt of which is subject to the | 1721 |
tax imposed by or pursuant to section 5741.02, 5741.021,
5741.022, | 1722 |
or 5741.023 of the Revised Code, when such tax was not
paid to a | 1723 |
seller, shall, on or before the twenty-third day of
each month, | 1724 |
file with the
tax commissioner a return for the
preceding month
in | 1725 |
such form as is prescribed by the
commissioner,
showing such | 1726 |
information as the commissioner deems
necessary, and
shall pay the | 1727 |
tax shown on the return to be due.
Remittance shall
be made | 1728 |
payable to the treasurer of state.
The commissioner may
require | 1729 |
consumers to file returns and pay
the tax at other than
monthly | 1730 |
intervals, if
the commissioner
determines that such
filing is | 1731 |
necessary for the efficient administration of
the tax.
If the | 1732 |
commissioner determines that a consumer's tax
liability is
not | 1733 |
such as to merit monthly filing, the
commissioner may
authorize | 1734 |
the consumer to file returns and pay
tax at less
frequent | 1735 |
intervals. | 1736 |
If a seller's or consumer's tax payment for each of two | 1759 |
consecutive
years beginning with 2000 is less than
sixty thousand | 1760 |
dollars, the seller or consumer is relieved of the requirement to | 1761 |
remit
taxes by electronic funds transfer for the year that next | 1762 |
follows
the second of the consecutive years in which the tax | 1763 |
payment is
less than sixty thousand dollars, and is relieved of | 1764 |
that
requirement for each succeeding year, unless the tax payment | 1765 |
in a
subsequent year equals or exceeds sixty thousand
dollars. | 1766 |
The tax commissioner shall notify each seller or consumer | 1767 |
required to
remit taxes by electronic funds transfer of the | 1768 |
seller's or consumer's
obligation to do so, shall maintain an | 1769 |
updated list of those sellers and
consumers, and shall timely | 1770 |
certify the list and any additions
thereto or deletions therefrom | 1771 |
to the treasurer of state.
Failure by the tax commissioner to | 1772 |
notify a seller or consumer subject to
this section to remit taxes | 1773 |
by electronic funds transfer does not
relieve the seller or | 1774 |
consumer of the consumer's obligation to remit
taxes by electronic | 1775 |
funds transfer. | 1776 |
(C) A seller or consumer required by this section to remit | 1810 |
taxes by
electronic funds transfer may apply to the treasurer of | 1811 |
state in
the manner prescribed by the treasurer of state to be | 1812 |
excused from that
requirement. The treasurer of state may excuse | 1813 |
the seller or consumer from
remittance by electronic funds | 1814 |
transfer for good cause shown for
the period of time requested by | 1815 |
the seller or consumer or for a portion of
that period. The | 1816 |
treasurer of state shall notify the tax commissioner and
the | 1817 |
seller or consumer of the treasurer'streasurer of state's | 1818 |
decision as soon as is
practicable. | 1819 |
(2) If a seller or consumer required by this section to remit | 1824 |
taxes
by electronic funds transfer remits those taxes by some | 1825 |
means
other than by electronic funds transfer as prescribed by the | 1826 |
rules adopted by the treasurer of state, and the treasurer of | 1827 |
state
determines that such failure was not due to reasonable cause | 1828 |
or
was due to willful neglect, the treasurer of state shall notify | 1829 |
the tax
commissioner of the failure to remit by electronic funds | 1830 |
transfer
and shall provide the commissioner with any information | 1831 |
used in
making that determination. The tax commissioner may | 1832 |
collectimpose an
additional charge by assessment in the manner | 1833 |
prescribed by
section 5741.13 of the Revised Code. The additional | 1834 |
charge shall
equalnot to exceed the lesser of five per cent of | 1835 |
the amount of the taxes required to be
paid by electronic funds | 1836 |
transfer, but shall not exceedor five
thousand dollars. Any | 1837 |
Section 2. That existing sections 5104.01, 5104.04, 5104.30, | 1855 |
5104.32,
5104.34, 5104.35, 5104.38, 5104.39, 5139.41, 5739.031, | 1856 |
5739.032, 5739.12,
5739.122, 5739.21, 5741.03, 5741.12, and | 1857 |
5741.121
of the Revised Code are hereby repealed. | 1858 |
Sec. 5739.031. (A)
Upon application, the tax
commissioner | 1862 |
may
issue a direct payment permit that
authorizes a
consumer to | 1863 |
pay the sales tax
levied by or pursuant to section
5739.02, | 1864 |
5739.021, 5739.023, or
5739.026 of the Revised Code or
the use tax | 1865 |
levied by or pursuant
to section 5741.02, 5741.021,
5741.022, or | 1866 |
5741.023 of the
Revised
Code directly to the state
and
waives the | 1867 |
collection of
the tax by
the vendor or
seller
if payment directly | 1868 |
to the state would improve compliance
and increase the efficiency | 1869 |
of the administration of the tax. The
commissioner may adopt
rules | 1870 |
establishing the criteria for the
issuance of such permits. | 1871 |
(B) Each permit holder, on or before the twenty-third day
of | 1872 |
each month, shall make and file with the treasurer of state a | 1873 |
return for the preceding month in such form as is prescribed by | 1874 |
the
tax commissioner and shall pay the tax shown on the return to | 1875 |
be
due. The return shall show the sum of the prices of taxable | 1876 |
merchandise used and taxable services received, the amount of tax | 1877 |
due from the permit holder, and such other information as the | 1878 |
commissioner deems necessary. The commissioner, upon written | 1879 |
request by the permit holder, may extend the time for making and | 1880 |
filing returns and paying the tax. If the commissioner
determines | 1881 |
that a permit holder's tax liability is not such as to
merit | 1882 |
monthly filing, the commissioner may authorize the permit
holder | 1883 |
to file returns and pay the tax at less frequent
intervals. The | 1884 |
treasurer of state shall show on the return the
date it was filed | 1885 |
and the amount of the payment remitted to the
treasurer. | 1886 |
Thereafter, the treasurer immediately shall transmit
all returns | 1887 |
filed under this section to the tax commissioner. | 1888 |
(C) For purposes of reporting and remitting the tax, the | 1897 |
price of tangible personal property or services purchased by, or | 1898 |
of tangible personal property produced by, the permit holder
shall | 1899 |
be determined under division (G) of section 5741.01 of the
Revised | 1900 |
Code.
Except as otherwise provided in division (C)
of section | 1901 |
5739.033 of the Revised
Code,
the
situs of any
purchase | 1902 |
transaction made
by the
permit holder
is
the location
where
the | 1903 |
tangible
personal
property or service is
received by the
permit | 1904 |
holder. | 1905 |
(D) It shall be the duty of every permit holder required
to | 1906 |
make a return and pay
its tax under this section to keep and | 1907 |
preserve suitable records of purchases together with invoices of | 1908 |
purchases, bills of lading, asset ledgers, depreciation
schedules, | 1909 |
transfer journals, and such other primary and
secondary records | 1910 |
and documents in such form as the commissioner
requires. All such | 1911 |
records and other documents shall be open
during business hours to | 1912 |
the inspection of the
tax commissioner, and
shall be preserved for | 1913 |
a
period of four years, unless the
commissioner, in writing, has | 1914 |
authorized their destruction or
disposal at an earlier date, or by | 1915 |
order
or by reason of a waiver of the four-year time limitation | 1916 |
pursuant to section 5739.16 of the Revised Code requires that they | 1917 |
be
kept longer. | 1918 |
(F) Persons who hold a direct payment permit that has not | 1922 |
been canceled shall not be required to issue exemption | 1923 |
certificates and shall not be required to pay the tax as | 1924 |
prescribed in sections 5739.03, 5739.033, and 5741.12 of the | 1925 |
Revised Code. Such persons shall notify vendors and sellers from | 1926 |
whom purchases of tangible personal property or services are
made, | 1927 |
of their direct payment permit number and that the tax is
being | 1928 |
paid directly to the state. Upon receipt of such notice,
such | 1929 |
vendor or seller shall be absolved from all duties and
liabilities | 1930 |
imposed by section 5739.03 or 5741.04 of the Revised
Code with | 1931 |
respect to sales of tangible personal property or
services to such | 1932 |
permit holder. | 1933 |
Upon the cancellation or surrender of a direct payment | 1940 |
permit, the provisions of sections 5739.03, 5741.04, and 5741.12 | 1941 |
of
the Revised Code shall immediately apply to all purchases made | 1942 |
subsequent to such cancellation or surrender by the person who | 1943 |
previously held such permit, and such person shall so notify | 1944 |
vendors and sellers from whom purchases of tangible personal | 1945 |
property or services are made, in writing, prior to or at the
time | 1946 |
of the first purchase after such cancellation or surrender.
Upon | 1947 |
receipt of such notice, the vendor shall be subject to the | 1948 |
provisions of sections 5739.03 and 5739.10 of the Revised Code
and | 1949 |
the seller shall be subject to the provisions of section
5741.04 | 1950 |
of the Revised Code, with respect to all sales
subsequently made | 1951 |
to such person. Failure of any such person to
notify vendors or | 1952 |
sellers from whom purchases of tangible
personal property or | 1953 |
services are made of the cancellation or
surrender of a direct | 1954 |
payment permit shall be considered as a
refusal to pay the tax by | 1955 |
the person required to issue such
notice. | 1956 |
Sec. 5739.12.
Each person who has or is required to have a | 1957 |
vendor's
license, on or before the twenty-third day of each
month, | 1958 |
shall
make and file a return for the preceding month, on
forms | 1959 |
prescribed by the tax commissioner, and shall pay the tax
shown on | 1960 |
the return to be due. The commissioner may require a vendor that | 1961 |
operates from multiple locations or has multiple vendor's licenses | 1962 |
to report all tax liabilities on one consolidated return. The | 1963 |
return shall show the amount
of tax due
from the vendor to the | 1964 |
state for the period covered by
the return
and such other | 1965 |
information as the commissioner deems
necessary for
the proper | 1966 |
administration of this chapter. The
commissioner may
extend the | 1967 |
time for making and filing returns
and paying the tax,
and may | 1968 |
require that the return for the last
month of any annual
or | 1969 |
semiannual period, as determined by the
commissioner, be a | 1970 |
reconciliation return detailing the vendor's
sales activity for | 1971 |
the preceding annual or semiannual period.
The reconciliation | 1972 |
return shall be filed by the last day of the
month following the | 1973 |
last month of the annual or semiannual
period. The commissioner | 1974 |
may remit all or any part of amounts or
penalties
that may
become | 1975 |
due under this chapter and may adopt
rules relating
thereto. Such | 1976 |
return shall be filed by mailing
it to the
tax
commissioner, | 1977 |
together with payment of the
amount of tax
shown to
be due thereon | 1978 |
after deduction of any
discount provided
for under
this section. | 1979 |
Remittance shall be made payable to the
treasurer of
state. The | 1980 |
return shall be
considered filed when
received by the
tax | 1981 |
commissioner, and the
payment shall be considered made when | 1982 |
received by the
tax commissioner or when credited to an account | 1983 |
designated
by the
treasurer of state
or the tax commissioner. | 1984 |
If the return
is filed and the amount of tax
shown thereon to | 1985 |
be due is paid on
or before the date such return
is required to be | 1986 |
filed, the vendor
shall be entitled to a
discount of three-fourths | 1987 |
of one per cent
of the amount shown to
be due on the return, but a | 1988 |
vendor that has selected a certified service provider as its agent | 1989 |
shall not be entitled to the discount. Amounts paid to the
clerk | 1990 |
of courts
pursuant to section 4505.06 of the Revised Code
shall be | 1991 |
subject
to the three-fourths of one per cent discount.
The | 1992 |
discount shall be in
consideration for prompt payment to the
clerk | 1993 |
of courts and for
other services performed by the vendor in
the | 1994 |
collection of the
tax. | 1995 |
Upon application to the commissioner, a vendor who is | 1996 |
required to file monthly returns may be relieved of the | 1997 |
requirement to report and pay the actual tax due, provided that | 1998 |
the vendor agrees to remit to the
tax
commissioner payment of
not | 1999 |
less than an amount determined by the
commissioner to be the | 2000 |
average monthly tax liability of the
vendor, based upon a review | 2001 |
of the returns or other information
pertaining to such vendor for | 2002 |
a period of not less than six months
nor more than two years | 2003 |
immediately preceding the filing of the
application. Vendors who | 2004 |
agree to the above conditions shall make
and file an annual or | 2005 |
semiannual reconciliation return, as
prescribed by the | 2006 |
commissioner. The reconciliation return shall
be filed by
mailing | 2007 |
or delivering
it to the
tax commissioner,
together with payment
of | 2008 |
the amount of tax
shown to be due
thereon after deduction of
any | 2009 |
discount provided
in this section.
Remittance shall be made | 2010 |
payable to the treasurer
of state.
Failure of a vendor to comply | 2011 |
with any of the above
conditions
may result in immediate | 2012 |
reinstatement of the
requirement of
reporting and paying the | 2013 |
actual tax liability on
each monthly
return, and the commissioner | 2014 |
may at the
commissioner's
discretion deny the vendor the right to | 2015 |
report and
pay based upon the average
monthly
liability for a | 2016 |
period not to
exceed two years. The amount
ascertained by the | 2017 |
commissioner to be the average monthly tax
liability of a vendor | 2018 |
may be adjusted, based upon a review of the
returns or other | 2019 |
information pertaining to the vendor for a
period of not less than | 2020 |
six months nor more than two years
preceding such adjustment. | 2021 |
The commissioner may authorize vendors whose tax liability
is | 2022 |
not such as to merit monthly returns, as
ascertained by
the | 2023 |
commissioner upon the basis of administrative costs to the
state, | 2024 |
to make and file returns at less frequent intervals. When
returns | 2025 |
are filed at less frequent intervals in accordance with
such
| 2026 |
authorization, the vendor shall be allowed
the discount of | 2027 |
three-fourths of one per cent in consideration for
prompt payment | 2028 |
with the return, provided the return is filed
together with | 2029 |
payment of the amount of tax shown to be due
thereon, at the time | 2030 |
specified by the commissioner, but a vendor that has selected a | 2031 |
certified service provider as its agent shall not be entitled to | 2032 |
the discount. | 2033 |
Any vendor who fails to
file a
return or pay the full amount | 2034 |
of the tax shown on the
return to
be due under this section and | 2035 |
the rules of the
commissioner
may, for each such return the vendor | 2036 |
fails to file or
each
such tax the vendor fails to pay in full as | 2037 |
shown on the
return within the period
prescribed by this section | 2038 |
and the rules
of the commissioner,
be required to forfeit and pay | 2039 |
into the state
treasury an additional
charge not exceeding
fifty | 2040 |
dollars or ten
per cent of the tax required to be paid for
the | 2041 |
reporting period,
whichever is greater, as revenue arising
from | 2042 |
the tax imposed by
this chapter, and such sum may be
collected by | 2043 |
assessment in the
manner provided in section 5739.13
of the | 2044 |
Revised Code. The
commissioner may remit all or a portion
of the | 2045 |
additional charge
and may adopt rules relating to
the imposition | 2046 |
and remission of
the additional charge. | 2047 |
If the amount required to be collected by a vendor from | 2048 |
consumers is in excess of five per cent of the vendor's
receipts | 2049 |
from
sales
that are taxable under section 5739.02 of the
Revised | 2050 |
Code, or in the case of sales subject to a tax levied
pursuant to | 2051 |
section 5739.021, 5739.023, or 5739.026 of the Revised
Code, in | 2052 |
excess of the percentage equal to the aggregate rate of
such
taxes | 2053 |
and the tax levied by section 5739.02 of the Revised
Code,
such | 2054 |
excess shall be remitted along with the remittance of
the
amount | 2055 |
of tax due under section 5739.10 of the Revised Code. | 2056 |
Any vendor required to file a return and pay the tax under | 2062 |
this section, whose total payment in any year indicated in | 2063 |
division
(A) of section 5739.122 of the Revised Code equals or | 2064 |
exceeds the
amount shown in that division, shall make each payment | 2065 |
required by
this section in the second ensuing and each
succeeding | 2066 |
year by
electronic funds transfer as prescribed by, and on or | 2067 |
before the dates specified in,
section 5739.122 of the
Revised | 2068 |
Code, except as otherwise
prescribed by that section. For a vendor | 2069 |
that operates from multiple locations or has multiple vendor's | 2070 |
licenses, in determining whether the vendor's total payment equals | 2071 |
or exceeds the amount shown in division (A) of that section, the | 2072 |
vendor's total payment amount shall be the amount of the vendor's | 2073 |
total tax liability for the previous calendar year for all of the | 2074 |
vendor's locations or licenses. | 2075 |
Sec. 5741.12. (A) Each seller required by section 5741.17
of | 2076 |
the Revised Code to register with the tax commissioner, and
any | 2077 |
seller authorized by the commissioner to collect the tax
imposed | 2078 |
by or pursuant to section 5741.02, 5741.021, 5741.022, or
5741.023 | 2079 |
of the Revised Code is subject to the same requirements
and | 2080 |
entitled to the same deductions and discount for prompt
payments | 2081 |
as are vendors under section 5739.12 of the Revised
Code, and the | 2082 |
same monetary allowances as are vendors under section 5739.06 of | 2083 |
the Revised Code. The
powers and duties of the commissioner and | 2084 |
the
treasurer of state
with respect to returns and tax remittances | 2085 |
under this section
shall be identical with those prescribed in | 2086 |
section 5739.12 of the
Revised Code. | 2087 |
(B) Every person storing, using, or consuming tangible | 2088 |
personal property or receiving the benefit of a service, the | 2089 |
storage, use, consumption, or receipt of which is subject to the | 2090 |
tax imposed by or pursuant to section 5741.02, 5741.021,
5741.022, | 2091 |
or 5741.023 of the Revised Code, when such tax was not
paid to a | 2092 |
seller, shall, on or before the twenty-third day of
each month, | 2093 |
file with the
tax commissioner a return for the
preceding month
in | 2094 |
such form as is prescribed by the
commissioner,
showing such | 2095 |
information as the commissioner deems
necessary, and
shall pay the | 2096 |
tax shown on the return to be due.
Remittance shall
be made | 2097 |
payable to the treasurer of state.
The commissioner may
require | 2098 |
consumers to file returns and pay
the tax at other than
monthly | 2099 |
intervals, if
the commissioner
determines that such
filing is | 2100 |
necessary for the efficient administration of
the tax.
If the | 2101 |
commissioner determines that a consumer's tax
liability is
not | 2102 |
such as to merit monthly filing, the
commissioner may
authorize | 2103 |
the consumer to file returns and pay
tax at less
frequent | 2104 |
intervals. | 2105 |
Notwithstanding division (A) of section 169.05 of the Revised | 2128 |
Code, prior to June 30, 2003, upon the request of the Director of | 2129 |
Budget and Management, the Director of Commerce shall transfer to | 2130 |
the General Revenue Fund up to
$80,800,000$115,800,000 of the | 2131 |
unclaimed funds
that have been reported by the holder of unclaimed | 2132 |
funds as
provided by section 169.05 of the Revised Code, | 2133 |
irrespective of
the allocation of the unclaimed funds under that | 2134 |
section. | 2135 |
Notwithstanding section 131.43 and division (D) of section | 2142 |
127.14 of the Revised Code, if the Director of Budget and | 2143 |
Management, in consultation with the Director of
Job and Family | 2144 |
Services, determines that Medicaid
expenditures for the biennium | 2145 |
are likely to exceed the amounts
appropriated in the Department of | 2146 |
Job and Family Services appropriation item
600-525, Health | 2147 |
Care/Medicaid, the Director of Budget and
Management may, with | 2148 |
Controlling Board approval, tranfertransfer up to
$150$190 | 2149 |
million in cash
from the Budget Stabilization Fund to the General | 2150 |
Revenue Fund and
increase the appropriation to appropriation item | 2151 |
600-525,
Health
Care/Medicaid, accordingly. In increasing the | 2152 |
appropriation to
appropriation item 600-525, Health Care/Medicaid, | 2153 |
the Director of
Budget and Management shall add to the amount | 2154 |
transferred from the
Budget Stabilization Fund appropriation | 2155 |
amounts that are
attributable to the federal match that is | 2156 |
indicated by the state
and federal division of appropriation item | 2157 |
600-525, Health
Care/Medicaid, as represented in this actAm. Sub. | 2158 |
H.B. 94 of the 124th General Assembly. Before any transfers
are | 2159 |
authorized, the Director of Budget and Management shall
exhaust | 2160 |
the possibilities for transfers of moneys within the
Department of | 2161 |
Job and Family Services to meet the identified
shortfall. | 2162 |
Notwithstanding any other law to the contrary, upon | 2167 |
certification by the Director of Administrative Services, the | 2168 |
Director of Budget and Management may transfer cash in an amount | 2169 |
not to exceed the fiscal year 2003 appropriation from Fund 5P1 | 2170 |
(Credentialing Fund) to Fund 4K9 (Occupational Licensing). The | 2171 |
amount transferred is hereby appropriated. The cash shall be used | 2172 |
to pay expenses related to establishing the Chemical Dependency | 2173 |
Professionals Board, including, but not limited to, travel | 2174 |
reimbursement of board members. | 2175 |
Notwithstanding any other provisions of law to the contrary, | 2177 |
the Governor shall not reduce fiscal year 2003 GRF appropriations | 2178 |
for the following appropriation items of the Department of | 2179 |
Education budget: 200-500, School Finance Equity; 200-501, Base | 2180 |
Cost Funding; 200-502, Pupil Transportation; 200-511, Auxiliary | 2181 |
Services; 200-520, Disadvantaged Pupil Impact Aid; 200-521, Gifted | 2182 |
Pupil Program; 200-525, Parity Aid; 200-532, Nonpublic | 2183 |
Administrative Cost Reimbursement; and 200-546, Charge-off | 2184 |
Supplement. | 2185 |
Section 12. If, prior to the effective date of this section, | 2186 |
the Governor has issued an order requiring the closure of a state | 2187 |
institutional facility but as of the effective date of this | 2188 |
section that facility has not yet been closed, the procedures | 2189 |
established in section 107.31 of the Revised Code, as enacted by | 2190 |
this act, shall apply to the closure of the facility | 2191 |
notwithstanding the Governor's order. As used in this section, | 2192 |
"state institutional facility" has the same meaning as in section | 2193 |
107.31 of the Revised Code. | 2194 |
Section 14. Except as otherwise specifically provided in this | 2201 |
act, the codified and uncodified sections of law amended or | 2202 |
enacted by this act, and the items of law of which the sections as | 2203 |
amended or enacted by this act are composed, are not subject to | 2204 |
the referendum. Therefore, under Ohio Constitution, Article II, | 2205 |
Section 1d and section 1.471 of the Revised Code, the sections of | 2206 |
law amended or enacted by this act, and the items of law of which | 2207 |
the sections as amended or enacted by this act are composed, | 2208 |
except as otherwise specifically provided in this act, go into | 2209 |
immediate effect when this act becomes law. | 2210 |
Section 15. Sections 5101.31, 5104.01, 5104.04, 5104.30, | 2211 |
5104.32, 5104.34, 5104.35, 5104.38, 5104.382, and 5104.39 of the | 2212 |
Revised Code as amended or enacted by this act, and the items of | 2213 |
law of which such sections as amended or enacted by this act are | 2214 |
composed, are subject to the referendum. Therefore, under Ohio | 2215 |
Constitution, Article II, Section 1c and section 1.471 of the | 2216 |
Revised Code, such sections as amended or enacted by this act, and | 2217 |
the items of law of which such sections as amended or enacted by | 2218 |
this act are composed, take effect on the ninety-first day after | 2219 |
this act is filed with the Secretary of State. If, however, a | 2220 |
referendum petition is filed against any such section as amended | 2221 |
or enacted by this act, or against any item of law of which any | 2222 |
such section as amended or enacted by this act is composed, the | 2223 |
section as amended or enacted, or item of law, unless rejected at | 2224 |
the referendum, takes effect at the earliest time permitted by | 2225 |
law. | 2226 |