(C) The member, the member's spouse, or the member's parent, | 42 |
as applicable, may apply to the county treasurer for an extension | 43 |
for the payment of taxes and assessments charged against the real | 44 |
property or manufactured or mobile home and payable during the | 45 |
period of the
member's duty service and the six months ensuing | 46 |
termination
thereof. Additionally, application may be made on | 47 |
behalf of a member under a power of attorney granted by the | 48 |
member. Application shall be made not later than the
last day of | 49 |
the sixth month after the month in which the member's
duty | 50 |
terminates. The applicant shall provide evidence
satisfactory to | 51 |
the county treasurer to demonstrate eligibility
for the extension | 52 |
as described in division (B) of this section. | 53 |
If the county treasurer determines that the applicant | 54 |
qualifies for an extension under this section, the county | 55 |
treasurer shall enter into a contract with the applicant for | 56 |
payment of the taxes and assessments in installments in the same | 57 |
manner as, and subject to the same terms and conditions of, | 58 |
contracts for the payment of delinquent taxes pursuant to section | 59 |
323.31 of the Revised Code, except that the contract shall specify | 60 |
that payments shall begin in the seventh month after the member's | 61 |
duty terminates. Notwithstanding sections 319.49,
323.01,
323.121, | 62 |
323.132, 4503.06, 5721.01, and 5721.011 of the
Revised
Code, taxes | 63 |
and assessments, payment of which has been
extended
under this | 64 |
section, do not constitute delinquent taxes
and shall
not be | 65 |
placed on the delinquent land list or delinquent
manufactured
home | 66 |
tax list unless the contract becomes void, and
a
new contract is | 67 |
not entered into, pursuant to section 323.31 of
the Revised Code. | 68 |
(D) If a member, a member's spouse, or a member's parent | 69 |
qualifies for the extension provided in this section, and that | 70 |
member, spouse, or parent has designated an agent for the payment | 71 |
of taxes and assessments the payment of which is so extended, that | 72 |
agent shall not require the member, spouse, or parent to pay to | 73 |
the agent any such taxes and assessments for the period for which | 74 |
payment is extended under division (C) of this section. If such | 75 |
taxes or assessments are paid by the member, spouse, or parent to | 76 |
an agent as part of a mortgage loan installment payment, the agent | 77 |
shall deduct the portion of the payment that represents such taxes | 78 |
and assessments from the amount of each such payment payable | 79 |
during the period of extension prescribed by division (C) of this | 80 |
section. | 81 |
(E) If the
member,
the member's spouse, or the member's | 82 |
parent has
entered into a
contract pursuant to this section
before | 83 |
the first
day of the
seventh month after the month in which
the | 84 |
member's
duty
terminates, the county auditor and treasurer
shall | 85 |
remove from the tax list and duplicate, respectively, any | 86 |
penalties and interest that were
charged
under section
323.121 or | 87 |
4503.06 of the
Revised Code during the member's duty and before | 88 |
the first day of the seventh month after the month in which the | 89 |
member's duty terminates. | 90 |
(F) Notwithstanding section 323.131 of the Revised Code, a | 91 |
county treasurer shall include a notice of, and information about, | 92 |
the extension provided in this section on or with tax bills mailed | 93 |
or delivered under section 323.13 or 4503.06 of the Revised Code | 94 |
or by providing such notice and information to a newspaper of | 95 |
general circulation in the county when tax bills are mailed or | 96 |
delivered under those sections. | 97 |
Sec. 3319.284. A member of the national guard or a member of | 98 |
a reserve component of the armed forces of the United States who | 99 |
is called to active duty and who, at the time of deployment, holds | 100 |
a valid educator license under this chapter is entitled to have | 101 |
the license extended for a period of time commensurate with the | 102 |
length of active duty service, provided the educator is honorably | 103 |
released from such active duty service. No extension granted | 104 |
pursuant to this section in any year shall be deemed to have | 105 |
expired before the next following thirtieth day of June.
| 106 |
(B) Each consumer, storing, using, or otherwise consuming
in | 115 |
this state tangible personal property or realizing in this
state | 116 |
the benefit of any service provided, shall be liable for the
tax, | 117 |
and such liability shall not be extinguished until the tax
has | 118 |
been paid to this state; provided, that the consumer shall be | 119 |
relieved from further liability for the tax if the tax has been | 120 |
paid to a seller in accordance with section 5741.04 of the
Revised | 121 |
Code or prepaid by the seller in accordance with section
5741.06 | 122 |
of the Revised Code. | 123 |
(3) Property or services, the storage, use, or other | 136 |
consumption of or benefit from which this state is prohibited
from | 137 |
taxing by the Constitution of the
United States, laws of the | 138 |
United States, or the Constitution of this
state. This exemption | 139 |
shall not exempt from the application of the tax imposed by this | 140 |
section the storage, use, or consumption of tangible personal | 141 |
property that was purchased in interstate commerce, but
that has | 142 |
come to rest in this state, provided that fuel to
be used or | 143 |
transported in carrying on interstate commerce that is
stopped | 144 |
within this state pending transfer from one conveyance to another | 145 |
is exempt from the excise tax imposed by this section and section | 146 |
5739.02 of the Revised Code; | 147 |
(5) Tangible personal property or services rendered upon | 154 |
which taxes have been paid to another jurisdiction to the extent | 155 |
of the amount of the tax paid to such other jurisdiction. Where | 156 |
the amount of the tax imposed by this section and imposed
pursuant | 157 |
to section 5741.021, 5741.022, or 5741.023 of the
Revised Code | 158 |
exceeds the amount paid to another jurisdiction, the
difference | 159 |
shall be allocated between the tax imposed by this
section and any | 160 |
tax imposed by a county or a transit authority
pursuant to section | 161 |
5741.021, 5741.022, or 5741.023 of the
Revised Code, in proportion | 162 |
to the respective rates of such
taxes. | 163 |
As used in this subdivision,
"taxes paid to another | 164 |
jurisdiction" means the total amount of retail sales or use tax
or | 165 |
similar tax based upon the sale, purchase, or use of tangible | 166 |
personal property or services rendered legally, levied by and paid | 167 |
to another state or political subdivision thereof, or to the | 168 |
District of Columbia, where the payment of such tax does not | 169 |
entitle the taxpayer to any refund or credit for such payment. | 170 |
(8) Computer equipment and related software leased from a | 179 |
lessor located outside this state and initially received in this | 180 |
state on behalf of the consumer by a third party that will retain | 181 |
possession of such property for not more than ninety days and that | 182 |
will, within that ninety-day period, deliver such property to the | 183 |
consumer at a location outside this state. Division (C)(8) of this | 184 |
section does not provide exemption from taxation for any otherwise | 185 |
taxable charges associated with such property while it is in this | 186 |
state or for any subsequent storage, use, or consumption of such | 187 |
property in this state by or on behalf of the consumer. | 188 |
(D) The tax applies to the storage, use, or other
consumption | 189 |
in this state of tangible personal property or
services, the | 190 |
acquisition of which at the time of sale was
excepted under | 191 |
division (E)(1) of section 5739.01 of the Revised
Code from the | 192 |
tax imposed by section 5739.02 of the Revised Code,
but which has | 193 |
subsequently been temporarily or permanently
stored,
used, or | 194 |
otherwise consumed in a taxable manner. | 195 |
(E) If any transaction is claimed to be exempt under
division | 196 |
(E)
of
section 5739.01 of the Revised Code or under
section | 197 |
5739.02
of the Revised Code, with the exception of
divisions | 198 |
(B)(1) to (11)
or (28) of section 5739.02 of the Revised
Code, the | 199 |
consumer shall
furnish to the seller, and the seller
shall obtain | 200 |
from the consumer, a
certificate specifying the
reason that the | 201 |
transaction is
not subject to the tax. If the
transaction is | 202 |
claimed to be exempt under
division (B)(13) of
section 5739.02 of | 203 |
the Revised Code,
the exemption certificate
shall be signed by | 204 |
both the contractor and
contractee, and the
contractee shall be | 205 |
deemed to be the consumer of all items
purchased
under the claim | 206 |
of exemption if it is subsequently
determined that
the exemption | 207 |
is not properly claimed. The
certificate shall be
in such form as | 208 |
the tax commissioner by rule
prescribes. If no
certificate is | 209 |
furnished or obtained within the
period for filing
the return for | 210 |
the period in which the
transaction is consummated,
it shall be | 211 |
presumed that the tax
applies. The failure to have so
furnished or | 212 |
obtained a
certificate shall not preclude a seller or
consumer | 213 |
from
establishing, within one hundred twenty days of the
giving of | 214 |
notice by the commissioner of intention to levy an
assessment, | 215 |
that the transaction is not subject to the tax. | 216 |
(F) A seller who files a petition for reassessment
contesting | 217 |
the
assessment of tax on transactions for which the
seller | 218 |
obtained no valid
exemption certificates and for which the
seller | 219 |
failed
to establish that the transactions were not subject
to the | 220 |
tax
during the one-hundred-twenty-day period allowed under | 221 |
division
(E) of this section may present to the tax commissioner | 222 |
additional
evidence to prove that the transactions were exempt. | 223 |
The seller
shall file such evidence within ninety days of the | 224 |
receipt by the
seller of the notice of assessment, except that, | 225 |
upon application
and for reasonable cause, the tax commissioner | 226 |
may extend the
period for submitting such evidence thirty days. | 227 |
(B) Each consumer, storing, using, or otherwise consuming
in | 245 |
this state tangible personal property or realizing in this
state | 246 |
the benefit of any service provided, shall be liable for the
tax, | 247 |
and such liability shall not be extinguished until the tax
has | 248 |
been paid to this state; provided, that the consumer shall be | 249 |
relieved from further liability for the tax if the tax has been | 250 |
paid to a seller in accordance with section 5741.04 of the
Revised | 251 |
Code or prepaid by the seller in accordance with section
5741.06 | 252 |
of the Revised Code. | 253 |
(3) Property or services, the storage, use, or other | 266 |
consumption of or benefit from which this state is prohibited
from | 267 |
taxing by the Constitution of the
United States, laws of the | 268 |
United States, or the Constitution of this
state. This exemption | 269 |
shall not exempt from the application of the tax imposed by this | 270 |
section the storage, use, or consumption of tangible personal | 271 |
property that was purchased in interstate commerce, but
that has | 272 |
come to rest in this state, provided that fuel to
be used or | 273 |
transported in carrying on interstate commerce that is
stopped | 274 |
within this state pending transfer from one conveyance to another | 275 |
is exempt from the excise tax imposed by this section and section | 276 |
5739.02 of the Revised Code; | 277 |
(5) Tangible personal property or services rendered, upon | 284 |
which taxes have been paid to another jurisdiction to the extent | 285 |
of the amount of the tax paid to such other jurisdiction. Where | 286 |
the amount of the tax imposed by this section and imposed
pursuant | 287 |
to section 5741.021, 5741.022, or 5741.023 of the
Revised Code | 288 |
exceeds the amount paid to another jurisdiction, the
difference | 289 |
shall be allocated between the tax imposed by this
section and any | 290 |
tax imposed by a county or a transit authority
pursuant to section | 291 |
5741.021, 5741.022, or 5741.023 of the
Revised Code, in proportion | 292 |
to the respective rates of such
taxes. | 293 |
As used in this subdivision, "taxes paid to another | 294 |
jurisdiction" means the total amount of retail sales or use tax
or | 295 |
similar tax based upon the sale, purchase, or use of tangible | 296 |
personal property or services rendered legally, levied by and paid | 297 |
to another state or political subdivision thereof, or to the | 298 |
District of Columbia, where the payment of such tax does not | 299 |
entitle the taxpayer to any refund or credit for such payment. | 300 |
(8) Computer equipment and related software leased from a | 309 |
lessor located outside this state and initially received in this | 310 |
state on behalf of the consumer by a third party that will retain | 311 |
possession of such property for not more than ninety days and that | 312 |
will, within that ninety-day period, deliver such property to the | 313 |
consumer at a location outside this state. Division (C)(8) of this | 314 |
section does not provide exemption from taxation for any otherwise | 315 |
taxable charges associated with such property while it is in this | 316 |
state or for any subsequent storage, use, or consumption of such | 317 |
property in this state by or on behalf of the consumer. | 318 |
(D) The tax applies to the storage, use, or other
consumption | 319 |
in this state of tangible personal property or
services, the | 320 |
acquisition of which at the time of sale was
excepted under | 321 |
division (E)(1) of section 5739.01 of the Revised
Code from the | 322 |
tax imposed by section 5739.02 of the Revised Code,
but which has | 323 |
subsequently been temporarily or permanently
stored,
used, or | 324 |
otherwise consumed in a taxable manner. | 325 |
(E)(1) If any transaction is claimed to be exempt under | 326 |
division (E)
of
section 5739.01 of the Revised Code or under | 327 |
section 5739.02
of the Revised Code, with the exception of | 328 |
divisions (B)(1) to (11)
or (28) of section 5739.02 of the Revised | 329 |
Code, the consumer shall
provide to the seller, and the
seller | 330 |
shall obtain from the consumer,
a
certificate specifying
the | 331 |
reason that the
transaction is
not subject to the tax.
The | 332 |
certificate shall be provided either in a hard copy form or | 333 |
electronic form, as prescribed by the tax commissioner. If the | 334 |
transaction is
claimed to be exempt under
division (B)(13) of | 335 |
section 5739.02 of
the Revised Code,
the exemption certificate | 336 |
shall be
provided by
both the contractor and
contractee. Such | 337 |
contractee shall be
deemed to be the consumer of all
items | 338 |
purchased
under the claim
of exemption if it is subsequently | 339 |
determined that
the exemption
is not properly claimed. The | 340 |
certificate shall be
in such form as the tax commissioner by rule | 341 |
prescribes.
The seller shall maintain records, including
exemption | 342 |
certificates, of all sales on which a consumer has
claimed an | 343 |
exemption, and provide them to the tax commissioner on
request. | 344 |
(2) If no
certificate is
provided or obtained
within the | 345 |
period for filing
the return for
the period in which
the | 346 |
transaction is consummated,
it shall be
presumed that the tax | 347 |
applies. The failure to have so
provided
or obtained a
certificate | 348 |
shall not preclude a seller or
consumer from
establishing, within | 349 |
one hundred twenty days of the
giving of
notice by the | 350 |
commissioner of intention to levy an
assessment,
that the | 351 |
transaction is not subject to the tax. | 352 |
(F) A seller who files a petition for reassessment
contesting | 353 |
the
assessment of tax on transactions for which the
seller | 354 |
obtained no valid
exemption certificates, and for which the
seller | 355 |
failed
to establish that
the transactions were not subject
to the | 356 |
tax
during the
one-hundred-twenty-day period allowed under | 357 |
division
(E) of this
section, may present to the tax commissioner | 358 |
additional
evidence
to prove that the transactions were exempt. | 359 |
The seller
shall file
such evidence within ninety days of the | 360 |
receipt by the
seller of
the notice of assessment, except that, | 361 |
upon application
and for
reasonable cause, the tax commissioner | 362 |
may extend the
period for
submitting such evidence thirty days. | 363 |
Sec. 3. (A) Sections
5739.021, 5739.023, 5739.026, 5739.03, | 385 |
5739.031,
5739.033, 5739.12, 5741.02, and 5741.12, and
division | 386 |
(I)(7) of section 5741.01 of the Revised Code, as
amended
by this | 387 |
actAm. Sub. S.B. 143 of the 124th General Assembly, and sections | 388 |
306.73, 5703.65, 5739.04, 5739.06,
5741.05, and
5741.08 of the | 389 |
Revised Code, as enacted by this actAm. Sub. S.B. 143 of the | 390 |
124th General Assembly,
shall take
effect July 1, 2003. | 391 |
Section 11. Sections 6, 7, 8, and 9 of this act intend to | 402 |
delay the scheduled July 1, 2003, effective date of sections | 403 |
5739.021, 5739.023, 5739.026, 5739.031, and 5739.033 of the | 404 |
Revised Code until January 1, 2004. | 405 |
Section 12. This act is hereby declared to be an emergency | 406 |
measure necessary for the immediate preservation of the public | 407 |
peace, health, and safety. The reasons for such necessity are that | 408 |
active duty military personnel may face real economic hardships | 409 |
while serving their country and urgently need the financial relief | 410 |
provided by the real property and manufactured home tax extensions | 411 |
authorized by this act. Therefore, this act shall go into | 412 |
immediate effect. | 413 |