H. B. No. 562 As Introduced

As Introduced

127th General Assembly

Regular Session

2007-2008

H. B. No. 562

Representative Hottinger

A BILL

To amend sections 9.835, 113.061, 113.40, 117.13,

117.38, 124.152, 125.021, 125.18, 125.25, 133.08,

135.61, 135.63, 135.65, 135.66, 156.02, 165.01,

165.03, 303.12, 303.211, 307.697, 321.261, 351.26,

519.12, 519.211, 1346.03, 2743.49, 2921.13,

3119.023, 3301.0714, 3311.24, 3313.842, 3313.978,

3314.05, 3317.20, 3318.01, 3318.03, 3318.032,

3318.04, 3333.04, 3333.044, 3333.122, 3353.02,

3354.16, 3355.12, 3357.16, 3702.71, 3702.72,

3702.73, 3702.74, 3702.75, 3702.78, 3702.79,

3702.81, 3702.85, 3702.86, 3702.91, 3702.93,

3702.95, 3703.01, 3734.821, 3735.67, 3905.40,

3961.04, 4301.355, 4301.421, 4301.424, 4301.432,

4301.47, 4301.62, 4303.03, 4303.071, 4303.181,

4303.182, 4303.232, 4303.233, 4303.30, 4303.33,

4303.333, 4399.12, 4510.10, 4511.101, 4735.01,

4735.02, 4735.10, 4735.13, 4735.14, 4735.141,

4752.04, 4752.05, 4752.06, 4752.07, 4752.11,

4752.12, 4752.13, 4928.142, 5101.5211, 5101.5212,

5101.5213, 5101.5214, 5101.5215, 5101.572,

5101.80, 5111.032, 5111.31, 5111.941, 5112.31,

5123.0412, 5123.196, 5525.01, 5703.19, 5703.21,

5703.57, 5709.121, 5727.85, 5739.01, 5739.02,

5739.029, 5739.12, 5739.122, 5739.124, 5739.21,

5741.04, 5741.12, 5741.121, 5741.122, 5743.021,

5743.024, 5743.321, 5743.323, 5745.05, 5747.01,

5747.02, 5748.022, 5751.20, 5751.21, 6117.01,

6117.011, 6117.012, 6117.04, 6117.05, 6117.06,

6117.25, 6117.251, 6117.28, 6117.30, 6117.34,

6117.38, 6117.41, 6117.42, 6117.43, 6117.44,

6117.45, and 6117.49; to enact sections 133.52,

135.101, 135.102, 135.103, 135.104, 135.105,

135.106, 3310.42, 3318.034, 3365.15, 4301.404,

4301.441, 4735.142, 4905.84, 5111.874, 5111.875,

5111.876, 5111.877, 5111.878, 5111.879, 5703.82,

5747.082, 5749.17, 6121.045, and 6123.042; to

repeal sections 124.821, 5111.88, 5111.881,

5111.882, 5111.883, 5111.884, 5111.885, 5111.886,

5111.887, 5111.888, 5111.889, 5111.8810,

5111.8811, 5111.8812, 5111.8813, 5111.8814,

5111.8815, 5111.8816, 5111.8817, 5112.311, and

5739.213 of the Revised Code; to amend Sections

315.10 and 555.19 of Am. Sub. H.B. 67 of the 127th

General Assembly, to amend Sections 203.10 and

203.50 of Am. Sub. H.B. 67 of the 127th General

Assembly, as subsequently amended, to amend

Section 512.70 of Am. Sub. H.B. 100 of the 127th

General Assembly, to amend Sections 207.20.50,

207.20.70, 207.30.10, 207.30.20, 207.30.30,

235.10, 261.10, 263.30.10, 269.30.70, 269.40.50,

269.50.30, 275.10, 293.10, 299.10, 309.10,

309.30.13, 309.30.30, 309.30.41, 309.30.42,

309.40.33, 337.30.43, 337.40.15, 369.10, 375.10,

405.10, 407.10, 512.03, 512.35, and 518.03 of Am.

Sub. H.B. 119 of the 127th General Assembly, to

amend Sections 101.10, 201.50, 301.20.20,

301.20.80, 401.11, and 401.71 of H.B. 496 of the

127th General Assembly; to repeal Section 5 of

Am. Sub. H.B. 24 of the 127th General Assembly

and to repeal Section 375.80.10 of Am. Sub. H.B.

119 of the 127th General Assembly to make capital

and other appropriations and to provide

authorization and conditions for the operation of

state programs.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 101.01. That sections 9.835, 113.061, 113.40, 117.13,	65
117.38, 124.152, 125.021, 125.18, 125.25, 133.08, 135.61, 135.63,	66
135.65, 135.66, 156.02, 165.01, 165.03, 303.12, 303.211, 307.697,	67
321.261, 351.26, 519.12, 519.211, 1346.03, 2743.49, 2921.13,	68
3119.023, 3301.0714, 3311.24, 3313.842, 3313.978, 3314.05,	69
3317.20, 3318.01, 3318.03, 3318.032, 3318.04, 3333.04, 3333.044,	70
3333.122, 3353.02, 3354.16, 3355.12, 3357.16, 3702.71, 3702.72,	71
3702.73, 3702.74, 3702.75, 3702.78, 3702.79, 3702.81, 3702.85,	72
3702.86, 3702.91, 3702.93, 3702.95, 3703.01, 3734.821, 3735.67,	73
3905.40, 3961.04, 4301.355, 4301.421, 4301.424, 4301.432, 4301.47,	74
4301.62, 4303.03, 4303.071, 4303.181, 4303.182, 4303.232,	75
4303.233, 4303.30, 4303.33, 4303.333, 4399.12, 4510.10, 4511.101,	76
4735.01, 4735.02, 4735.10, 4735.13, 4735.14, 4735.141, 4752.04,	77
4752.05, 4752.06, 4752.07, 4752.11, 4752.12, 4752.13, 4928.142,	78
5101.5211, 5101.5212, 5101.5213, 5101.5214, 5101.5215, 5101.572,	79
5101.80, 5111.032, 5111.31, 5111.941, 5112.31, 5123.0412,	80
5123.196, 5525.01, 5703.19, 5703.21, 5703.57, 5709.121, 5727.85,	81
5739.01, 5739.02, 5739.029, 5739.12, 5739.122, 5739.124, 5739.21,	82
5741.04, 5741.12, 5741.121, 5741.122, 5743.021, 5743.024,	83
5743.321, 5743.323, 5745.05, 5747.01, 5747.02, 5748.022, 5751.20,	84
5751.21, 6117.01, 6117.011, 6117.012, 6117.04, 6117.05, 6117.06,	85
6117.25, 6117.251, 6117.28, 6117.30, 6117.34, 6117.38, 6117.41,	86
6117.42, 6117.43, 6117.44, 6117.45, and 6117.49 be amended and	87
sections 133.52, 135.101, 135.102, 135.103, 135.104, 135.105,	88
135.106, 3310.42, 3318.034, 3365.15, 4301.404, 4301.441, 4735.142,	89
4905.84, 5111.874, 5111.875, 5111.876, 5111.877, 5111.878,	90
5111.879, 5703.82, 5747.082, 5749.17, 6121.045, and 6123.042 of	91
the Revised Code be enacted to read as follows:	92

Sec. 9.835. (A) As used in this section:

(1) "Energy price risk management contract" means a contract	94
that ~~mitigates~~is intended to mitigate, for the term of the	95
contract, the price volatility of energy sources, including, but	96
not limited to, a contract or futures contract for natural gas,	97
gasoline, oil, and diesel fuel, and that is a budgetary and	98
financial tool only and not a contract for the procurement of an	99
energy source.	100

(2) "Political subdivision" means a county, city, village,	101
township, park district, or school district, or regional transit	102
authority.	103

(3) "State entity" means the general assembly, the supreme	104
court, the court of claims, the office of an elected state	105
officer, or a department, bureau, board, office, commission,	106
agency, institution, or other instrumentality of this state	107
established by the constitution or laws of this state for the	108
exercise of any function of state government, but excludes a	109
political subdivision, an institution of higher education, the	110
public employees retirement system, the Ohio police and fire	111
pension fund, the state teachers retirement system, the school	112
employees retirement system, the state highway patrol retirement	113
system, or the city of Cincinnati retirement system.	114

(4) "State official" means the elected or appointed official,	115
or that person's designee, charged with the management of a state	116
entity.	117

(B) If it determines that doing so is in the best interest of	118
the state entity or the political subdivision, and subject to,	119
respectively, state or local appropriation to pay amounts due, a	120
state official or the legislative or other governing authority of	121
a political subdivision may enter into an energy price risk	122
management contract. Money received pursuant to such a contract	123
entered into by a state official shall be deposited to the	124
credit of the general revenue fund of this state, and, unless	125
otherwise provided by ordinance or resolution enacted or adopted	126
by the legislative authority of the political subdivision	127
authorizing any such contract, money received under the contract	128
shall be deposited to the credit of the general fund of the	129
political subdivision.	130

(C) An energy price risk management contract is not an	131
investment for the purposes of section 135.14 of the Revised Code.	132

Sec. 113.061. The treasurer of state shall adopt rules in	133
accordance with Chapter 119. of the Revised Code governing the	134
remittance of taxes by electronic funds transfer as required under	135
sections 5727.311, 5727.83, 5733.022, 5735.062, 5739.032,	136
~~5739.122, 5741.121,~~ 5745.04, and 5747.072 of the Revised Code and	137
any other section of the Revised Code under which a person is	138
required to remit taxes by electronic funds transfer. The rules	139
shall govern the modes of electronic funds transfer acceptable to	140
the treasurer of state and under what circumstances each mode is	141
acceptable, the content and format of electronic funds transfers,	142
the coordination of payment by electronic funds transfer and	143
filing of associated tax reports and returns, the remittance of	144
taxes by means other than electronic funds transfer by persons	145
otherwise required to do so but relieved of the requirement by the	146
treasurer of state, and any other matter that in the opinion of	147
the treasurer of state facilitates payment by electronic funds	148
transfer in a manner consistent with those sections.	149

Upon failure by a person, if so required, to remit taxes by	150
electronic funds transfer in the manner prescribed under section	151
5727.83, 5733.022, 5735.062, 5739.032, ~~5739.122, 5741.121,~~	152
5745.04, or 5747.072 of the Revised Code and rules adopted under	153
this section, the treasurer of state shall notify the tax	154
commissioner of such failure if the treasurer of state determines	155
that such failure was not due to reasonable cause or was due to	156
willful neglect, and shall provide the tax commissioner with any	157
information used in making that determination. The tax	158
commissioner may assess an additional charge as specified in the	159
respective section of the Revised Code governing the requirement	160
to remit taxes by electronic funds transfer.	161

The treasurer of state may implement means of acknowledging,	162
upon the request of a taxpayer, receipt of tax remittances made by	163
electronic funds transfer, and may adopt rules governing	164
acknowledgments. The cost of acknowledging receipt of electronic	165
remittances shall be paid by the person requesting acknowledgment.	166

The treasurer of state, not the tax commissioner, is	167
responsible for resolving any problems involving electronic funds	168
transfer transmissions.	169

Sec. 113.40. (A) As used in this section:

170

(1) "Financial transaction device" includes a credit card,	171
debit card, charge card, prepaid or stored value card, or	172
automated clearinghouse network credit, debit, or e-check entry	173
that includes, but is not limited to, accounts receivable and	174
internet-initiated, point of purchase, and telephone-initiated	175
applications, or any other device or method for making an	176
electronic payment or transfer of funds.	177

(2) "State expenses" includes fees, costs, taxes,	178
assessments, fines, penalties, payments, or any other expense a	179
person owes to a state office under the authority of a state	180
elected official or to a state entity.	181

(3) "State elected official" means the governor, lieutenant	182
governor, attorney general, secretary of state, treasurer of	183
state, and auditor of state.	184

(4) "State entity" includes any state department, agency,	185
board, or commission that deposits funds into the state treasury.	186

(B) Notwithstanding any other section of the Revised Code and	187
subject to division (D) of this section, the board of deposit may	188
adopt a resolution authorizing the acceptance of payments by	189
financial transaction device to pay for state expenses. The	190
resolution shall include all of the following:	191

(1) A designation of those state elected officials and state	192
entities authorized to accept payments by financial transaction	193
device;	194

(2) A list of state expenses that may be paid by the use of a	195
financial transaction device;	196

(3) Specific identification of financial transaction devices	197
that a state elected official or state entity may authorize as	198
acceptable means of payment for state expenses. Division (B)(3)	199
of this section does not require that the same financial	200
transaction devices be accepted for the payment of different types	201
of state expenses.	202

(4) The amount, if any, authorized as a surcharge or	203
convenience fee under division (E) of this section for persons	204
using a financial transaction device. Division (B)(4) of this	205
section does not require that the same surcharges or convenience	206
fees be applied to the payment of different types of state	207
expenses.	208

(5) A specific requirement, as provided in division (G) of	209
this section, for the payment of a penalty if a payment made by	210
means of a financial transaction device is returned or dishonored	211
for any reason.	212

The board of deposit's resolution also shall designate the	213
treasurer of state as the administrative agent to solicit	214
proposals, within guidelines established by the board of deposit	215
in the resolution and in compliance with the procedures provided	216
in division (C) of this section, from financial institutions,	217
issuers of financial transaction devices, and processors of	218
financial transaction devices; to make recommendations about those	219
proposals to the state elected officials; and to assist state	220
offices in implementing the state's financial transaction device	221
acceptance and processing program.	222

(C) The administrative agent shall follow the procedures	223
provided in this division whenever it plans to contract with	224
financial institutions, issuers of financial transaction devices,	225
or processors of financial transaction devices for the purposes of	226
this section. The administrative agent shall request proposals	227
from at least three financial institutions, issuers of financial	228
transaction devices, or processors of financial transaction	229
devices, as appropriate in accordance with the resolution adopted	230
under division (B) of this section. Prior to sending any	231
financial institution, issuer, or processor a copy of any such	232
request, the administrative agent shall advertise its intent to	233
request proposals in a newspaper of general circulation in the	234
state once a week for two consecutive weeks. The notice shall	235
state that the administrative agent intends to request proposals;	236
specify the purpose of the request; indicate the date, which shall	237
be at least ten days after the second publication, on which the	238
request for proposals will be mailed to financial institutions,	239
issuers, or processors; and require that any financial	240
institution, issuer, or processor, whichever is appropriate,	241
interested in receiving the request for proposals submit written	242
notice of this interest to the administrative agent not later than	243
noon of the day on which the request for proposals will be mailed.	244

Upon receiving the proposals, the administrative agent shall	245
review them and make a recommendation to the board of deposit	246
regarding which proposals to accept. The board of deposit shall	247
consider the agent's recommendation and review all proposals	248
submitted, and then may choose to contract with any or all of the	249
entities submitting proposals, as appropriate. The board of	250
deposit shall provide any financial institution, issuer, or	251
processor that submitted a proposal, but with which the board does	252
not enter into a contract, notice that its proposal is rejected.	253

(D) The board of deposit shall send a copy of the resolution	254
adopted under division (B) of this section to each state elected	255
official and state entity authorized to accept payments for state	256
expenses by financial transaction device. After receiving the	257
resolution and before accepting such payments by financial	258
transaction device, such a state elected official or state entity	259
shall provide written notification to the administrative agent of	260
the official's or entity's intent to implement the resolution	261
within the official's or entity's office. Each state office or	262
entity subject to the board's resolution adopted under division	263
(B) of this section shall use only the financial institutions,	264
issuers of financial transaction devices, and processors of	265
financial transaction devices with which the board of deposit	266
contracts, and each such office or entity is subject to the terms	267
of those contracts.	268

If a state entity under the authority of a state elected	269
official is directly responsible for collecting one or more state	270
expenses and the state elected official determines not to accept	271
payments by financial transaction device for one or more of those	272
expenses, the office is not required to accept payments by	273
financial transaction device for those expenses, notwithstanding	274
the adoption of a resolution by the board of deposit under	275
division (B) of this section.	276

Any state entity that prior to March 18, 1999, accepted	277
financial transaction devices may continue to accept such devices	278
until June 30, 2000, without being subject to any resolution	279
adopted by the board of deposit under division (B) of this	280
section, or any other oversight by the board of the entity's	281
financial transaction device program. Any such entity may use	282
surcharges or convenience fees in any manner the state elected	283
official or other official in charge of the entity determines to	284
be appropriate, and, if the administrative agent consents, may	285
appoint the administrative agent to be the entity's administrative	286
agent for purposes of accepting financial transaction devices. In	287
order to be exempt from the resolution of the board of deposit	288
under division (B) of this section, a state entity shall notify	289
the board in writing within thirty days after March 18, 1999, that	290
it accepted financial transaction devices prior to March 18, 1999.	291
Each such notification shall explain how processing costs	292
associated with financial transaction devices are being paid and	293
shall indicate whether surcharge or convenience fees are being	294
passed on to consumers.	295

(E) The board of deposit may establish a surcharge or	296
convenience fee that may be imposed upon a person making payment	297
by a financial transaction device. The surcharge or convenience	298
fee shall not be imposed unless authorized or otherwise permitted	299
by the rules prescribed under a contract, between the financial	300
institution, issuer, or processor and the administrative agent,	301
governing the use and acceptance of the financial transaction	302
device.	303

The establishment of a surcharge or convenience fee shall	304
follow the guidelines of the financial institution, issuer of	305
financial transaction devices, or processor of financial	306
transaction devices with which the board of deposit contracts.	307

If a surcharge or convenience fee is imposed, every state	308
entity accepting payment by a financial transaction device,	309
regardless of whether that entity is subject to a resolution	310
adopted by the board of deposit, shall clearly post a notice in	311
the entity's office, and shall notify each person making a payment	312
by such a device, about the surcharge or fee. Notice to each	313
person making a payment shall be provided regardless of the medium	314
used to make the payment and in a manner appropriate to that	315
medium. Each notice shall include all of the following:	316

(1) A statement that there is a surcharge or convenience fee	317
for using a financial transaction device;	318

(2) The total amount of the charge or fee expressed in	319
dollars and cents for each transaction, or the rate of the charge	320
or fee expressed as a percentage of the total amount of the	321
transaction, whichever is applicable;	322

(3) A clear statement that the surcharge or convenience fee	323
is nonrefundable.	324

(F) If a person elects to make a payment by a financial	325
transaction device and a surcharge or convenience fee is imposed,	326
the payment of the surcharge or convenience fee is not refundable.	327

(G) If a person makes payment by a financial transaction	328
device and the payment is returned or dishonored for any reason,	329
the person is liable to the state for the state expense and any	330
reimbursable costs for collection, including banking charges,	331
legal fees, or other expenses incurred by the state in collecting	332
the returned or dishonored payment. The remedies and procedures	333
provided in this section are in addition to any other available	334
civil or criminal remedies provided by law.	335

(H) No person making any payment by a financial transaction	336
device to a state office shall be relieved from liability for the	337
underlying obligation, except to the extent that the state	338
realizes final payment of the underlying obligation in cash or its	339
equivalent. If final payment is not made by the financial	340
transaction device issuer or other guarantor of payment in the	341
transaction, the underlying obligation survives and the state	342
shall retain all remedies for enforcement that would have applied	343
if the transaction had not occurred.	344

(I) A state entity or employee who accepts a financial	345
transaction device payment in accordance with this section and any	346
applicable state or local policies or rules is immune from	347
personal liability for the final collection of such payments as	348
specified in section 9.87 of the Revised Code.	349

(J) The administrative agent, in cooperation with the office	350
of budget and management, may adopt, amend, and rescind rules in	351
accordance with section 111.15 of the Revised Code to implement	352
this section.	353

Sec. 117.13. (A) The costs of audits of state agencies shall	354
be recovered by the auditor of state in the following manner:	355

(1) The costs of all audits of state agencies shall be paid	356
to the auditor of state on statements rendered by the auditor of	357
state. Money so received by the auditor of state shall be paid	358
into the state treasury to the credit of the public audit expense	359
fund--intrastate, which is hereby created, and shall be used to	360
pay costs related to such audits. The costs of all annual and	361
special audits of a state agency shall be charged to the state	362
agency being audited. The costs of all biennial audits of a state	363
agency shall be paid from money appropriated to the department of	364
administrative services for that purpose. The costs of any	365
assistant auditor, employee, or expert employed pursuant to	366
section 117.09 of the Revised Code called upon to testify in any	367
legal proceedings in regard to any audit, or called upon to review	368
or discuss any matter related to any audit, may be charged to the	369
state agency to which the audit relates.	370

(2) The auditor of state shall establish by rule rates to be	371
charged to state agencies or to the department of administrative	372
services for recovering the costs of audits of state agencies.	373

(B) As used in this division, "government auditing standards"	374
means the government auditing standards published by the	375
comptroller general of the United States general accounting	376
office.	377

(1) Except as provided in divisions (B)(2) and (3) of this	378
section, any costs of an audit of a private institution,	379
association, board, or corporation receiving public money for its	380
use shall be charged to the public office providing the public	381
money in the same manner as costs of an audit of the public	382
office.	383

(2) If an audit of a private child placing agency or private	384
noncustodial agency receiving public money from a public children	385
services agency for providing child welfare or child protection	386
services sets forth that money has been illegally expended,	387
converted, misappropriated, or is unaccounted for, the costs of	388
the audit shall be charged to the agency being audited in the same	389
manner as costs of an audit of a public office, unless the	390
findings are inconsequential, as defined by government auditing	391
standards.	392

(3) If such an audit does not set forth that money has been	393
illegally expended, converted, misappropriated, or is unaccounted	394
for or sets forth findings that are inconsequential, as defined by	395
government auditing standards, the costs of the audit shall be	396
charged as follows:	397

(a) One-third of the costs to the agency being audited;

398

(b) One-third of the costs to the public children services	399
agency that provided the public money to the agency being audited;	400

(c) One-third of the costs to the department of job and	401
family services.	402

(C) The costs of audits of local public offices shall be	403
recovered by the auditor of state in the following manner:	404

(1) The total amount of compensation paid assistant auditors	405
of state, their expenses, the cost of employees assigned to assist	406
the assistant auditors of state, the cost of experts employed	407
pursuant to section 117.09 of the Revised Code, and the cost of	408
typing, reviewing, and copying reports shall be borne by the	409
public office to which such assistant auditors of state are so	410
assigned, except that annual vacation and sick leave of assistant	411
auditors of state, employees, and typists shall be financed from	412
the general revenue fund. The necessary traveling and hotel	413
expenses of the deputy inspectors and supervisors of public	414
offices shall be paid from the state treasury. Assistant auditors	415
of state shall be compensated by the taxing district or other	416
public office audited for activities undertaken pursuant to	417
division (B) of section 117.18 and section 117.24 of the Revised	418
Code. The costs of any assistant auditor, employee, or expert	419
employed pursuant to section 117.09 of the Revised Code called	420
upon to testify in any legal proceedings in regard to any audit,	421
or called upon to review or discuss any matter related to any	422
audit, may be charged to the public office to which the audit	423
relates.	424

(2) The auditor of state shall certify the amount of such	425
compensation, expenses, cost of experts, reviewing, copying, and	426
typing to the fiscal officer of the local public office audited.	427
The fiscal officer of the local public office shall forthwith draw	428
a warrant upon the general fund or other appropriate funds of the	429
local public office to the order of the auditor of state;	430
provided, that the auditor of state is authorized to negotiate	431
with any local public office and, upon agreement between the	432
auditor of state and the local public office, may adopt a schedule	433
for payment of the amount due under this section. Money so	434
received by the auditor of state shall be paid into the state	435
treasury to the credit of the public audit expense fund--local	436
government, which is hereby created, and shall be used to pay the	437
compensation, expense, cost of experts and employees, reviewing,	438
copying, and typing of reports.	439

(3) At the conclusion of each audit, or analysis and report	440
made pursuant to section 117.24 of the Revised Code, the auditor	441
of state shall furnish the fiscal officer of the local public	442
office audited a statement showing the total cost of the audit, or	443
of the audit and the analysis and report, and the percentage of	444
the total cost chargeable to each fund audited. The fiscal officer	445
may distribute such total cost to each fund audited in accordance	446
with its percentage of the total cost.	447

(4) The auditor of state shall provide each local public	448
office a statement or certification of the amount due from the	449
public office for services performed by the auditor of state under	450
this or any other section of the Revised Code, as well as the date	451
upon which payment is due to the auditor of state. Any local	452
public office that does not pay the amount due to the auditor of	453
state by that date may be assessed by the auditor of state for	454
interest from the date upon which the payment is due at the rate	455
per annum prescribed by section 5703.47 of the Revised Code. All	456
interest charges assessed by the auditor of state may be collected	457
in the same manner as audit costs pursuant to division (D) of this	458
section.	459

(D) If the auditor of state fails to receive payment for any	460
amount due, including, but not limited to, fines, fees, and costs,	461
from a public office for services performed under this or any	462
other section of the Revised Code, the auditor of state may seek	463
payment through the office of budget and management. (Amounts due	464
include any amount due to an independent public accountant with	465
whom the auditor has contracted to perform services, all costs and	466
fees associated with participation in the uniform accounting	467
network, and all costs associated with the auditor's provision of	468
local government services.) Upon certification by the auditor of	469
state to the director of budget and management of any such amount	470
due, the director shall withhold from the public office any amount	471
available, up to and including the amount certified as due, from	472
any funds under the director's control that belong to or are	473
lawfully payable or due to the public office. The director shall	474
promptly pay the amount withheld to the auditor of state. If the	475
director determines that no funds due and payable to the public	476
office are available or that insufficient amounts of such funds	477
are available to cover the amount due, the director shall withhold	478
and pay to the auditor of state the amounts available and, in the	479
case of a local public office, certify the remaining amount to the	480
county auditor of the county in which the local public office is	481
located. The county auditor shall withhold from the local public	482
office any amount available, up to and including the amount	483
certified as due, from any funds under the county auditor's	484
control and belonging to or lawfully payable or due to the local	485
public office. The county auditor shall promptly pay any such	486
amount withheld to the auditor of state.	487

Sec. 117.38. Each public office, other than a state agency,	488
shall file a financial report for each fiscal year. The auditor of	489
state may prescribe forms by rule or may issue guidelines, or	490
both, for such reports. If the auditor of state has not prescribed	491
a rule regarding the form for the report, the public office shall	492
submit its report on the form utilized by the public office.	493

The report shall be certified by the proper officer or board	494
and filed with the auditor of state within sixty days after the	495
close of the fiscal year, except that public offices reporting	496
pursuant to generally accepted accounting principles shall file	497
their reports within one hundred fifty days after the close of the	498
fiscal year. The auditor of state may extend the deadline for	499
filing a financial report and establish terms and conditions for	500
any such extension. At the time the report is filed with the	501
auditor of state, the chief fiscal officer, except as otherwise	502
provided in section 319.11 of the Revised Code, shall publish	503
notice in a newspaper published in the political subdivision or	504
taxing district, and if there is no such newspaper, then in a	505
newspaper of general circulation in the political subdivision or	506
taxing district. The notice shall state that the financial report	507
has been completed by the public office and is available for	508
public inspection at the office of the chief fiscal officer.	509

The report shall contain the following:

510

(A) Amount of collections and receipts, and accounts due from	511
each source;	512

(B) Amount of expenditures for each purpose;

513

(C) Income of each public service industry owned or operated	514
by a municipal corporation, and the cost of such ownership or	515
operation;	516

(D) Amount of public debt of each taxing district, the	517
purpose for which each item of such debt was created, and the	518
provision made for the payment thereof. The substance of the	519
report shall be published at the expense of the state in an annual	520
volume of statistics, which shall be submitted to the governor.	521
The auditor of state shall transmit the report to the general	522
assembly at its next session.	523

Any public office, other than a state agency, that does not	524
file its financial report at the time required by this section	525
shall pay to the auditor of state twenty-five dollars for each day	526
the report remains unfiled after the filing date; provided, that	527
the penalty payments shall not exceed the sum of seven hundred	528
fifty dollars. The auditor of state may waive all or any part of	529
the penalty assessed under this section upon the filing of the	530
past due financial report. All sums collected from such penalties	531
shall be placed in the public audit expense fund--local	532
government. ~~The~~If the auditor of state ~~may deduct~~fails to	533
receive payment for penalties not paid within one year from the	534
required filing date ~~from any funds under the auditor of state's~~	535
~~control belonging to the public office. If funds are withheld from~~	536
~~a county because of the failure of a taxing district located in~~	537
~~whole or in part within the county to file, the county may deduct~~	538
~~the amount of penalty from any revenues due the delinquent~~	539
~~district~~, the auditor may recover the penalties through the	540
process in division (D) of section 117.13 of the Revised Code.	541

Every county agency, board, or commission shall provide to	542
the county auditor, not later than the first day of March each	543
year unless a later date is authorized by the county auditor, all	544
information determined by the county auditor to be necessary for	545
the preparation of the report required by this section.	546

Sec. 124.152. (A)(1) Except as provided in divisions (A)(2)	547
and (3) of this section, each exempt employee shall be paid a	548
salary or wage in accordance with schedule E-1 or schedule E-2 of	549
division (B), (C), or (D) of this section, as applicable.	550

(2) Each exempt employee who holds a position in the	551
unclassified civil service pursuant to division (A)(26) or (30) of	552
section 124.11 of the Revised Code may be paid a salary or wage in	553
accordance with schedule E-1, schedule E-1 for step seven only, or	554
schedule E-2 of division (B), (C), (D), (E), (F), or (G) of this	555
section, as applicable.	556

(3)(a) Except as provided in division (A)(3)(b) of this	557
section, each exempt employee who was paid a salary or wage at	558
step 7 in the employee's pay range on June 28, 2003, in accordance	559
with the applicable schedule E-1 of former section 124.152 of the	560
Revised Code and who continued to be so paid on June 29, 2003,	561
shall be paid a salary or wage in the corresponding pay range in	562
schedule E-1 for step seven only of division (E), (F), or (G) of	563
this section, as applicable, for as long as the employee remains	564
in the position the employee held as of July 1, 2003.	565

(b) Except as provided in division (A)(3)(c) of this section,	566
if an exempt employee who is being paid a salary or wage in	567
accordance with schedule E-1 for step seven only of division (E),	568
(F), or (G) of this section, as applicable, moves to another	569
position, the employee shall not receive a salary or wage for	570
that position or any other position in the future in accordance	571
with that schedule.	572

(c) If an exempt employee who is being paid a salary or wage	573
in accordance with schedule E-1 for step seven only of division	574
(E), (F), or (G) of this section, as applicable, moves to another	575
position assigned to pay range 12 or above, the appointing	576
authority may assign the employee to be paid a salary or wage in	577
the appropriate pay range for that position in accordance with	578
the applicable schedule E-1 for step seven only, provided that	579
the appointing authority so notifies the director of	580
administrative services in writing at the time the employee is	581
appointed to that position.	582

(B) Beginning on the first day of the pay period that	583
includes July 1, 2006, each exempt employee who must be paid in	584
accordance with schedule E-1 or schedule E-2 of this section shall	585
be paid a salary or wage in accordance with the following schedule	586
of rates:	587

Schedule E-1	588

Pay Ranges and Step Values	589

		Step	Step	Step	Step	Step	Step	590
	Range	1	2	3	4	5	6	591
1	Hourly	9.40	9.82	10.24	10.68			592
	Annually	19552	20426	21299	22214			593
2	Hourly	11.40	11.88	12.40	12.94			594
	Annually	23712	24710	25792	26915			595
3	Hourly	11.94	12.48	13.03	13.60			596
	Annually	24835	25958	27102	28288			597
4	Hourly	12.54	13.10	13.72	14.34			598
	Annually	26083	27248	28538	29827			599
5	Hourly	13.15	13.75	14.34	14.97			600
	Annually	27352	28600	29827	31138			601
6	Hourly	13.86	14.43	15.07	15.69			602
	Annually	28829	30014	31346	32635			603
7	Hourly	14.72	15.27	15.88	16.44	17.08		604
	Annually	30618	31762	33030	34195	35526		605
8	Hourly	15.56	16.24	16.95	17.71	18.46		606
	Annually	32365	33779	35256	36837	38397		607
9	Hourly	16.60	17.46	18.32	19.23	20.21		608
	Annually	34528	36317	38106	39998	42037		609
10	Hourly	17.91	18.89	19.90	21.05	22.18		610
	Annually	37253	39291	41392	43784	46134		611
11	Hourly	19.50	20.64	21.84	23.06	24.38		612
	Annually	40560	42931	45427	47965	50710		613
12	Hourly	21.51	22.72	23.94	25.27	26.68	28.13	614
	Annually	44741	47258	49795	52562	55494	58510	615
13	Hourly	23.71	25.01	26.39	27.80	29.36	30.96	616
	Annually	49317	52021	54891	57824	61069	64397	617
14	Hourly	26.08	27.55	29.03	30.62	32.35	34.15	618
	Annually	54246	57304	60382	63690	67288	71032	619
15	Hourly	28.64	30.25	31.96	33.72	35.59	37.55	620
	Annually	59571	62920	66477	70138	74027	78104	621
16	Hourly	31.58	33.33	35.17	37.14	39.19	41.43	622
	Annually	65686	69326	73154	77251	81515	86174	623
17	Hourly	34.80	36.72	38.78	40.92	43.20	45.61	624
	Annually	72384	76378	80662	85114	89856	94869	625
18	Hourly	38.35	40.47	42.75	45.10	47.60	50.26	626
	Annually	79768	84178	88920	93808	99008	104541	627

Schedule E-2	628

	Range	Minimum	Maximum	629
41	Hourly	16.23	34.77	630
	Annually	33758	72322	631
42	Hourly	17.89	38.41	632
	Annually	37211	79893	633
43	Hourly	19.70	42.30	634
	Annually	40976	87984	635
44	Hourly	21.73	46.21	636
	Annually	45198	96117	637
45	Hourly	24.01	50.44	638
	Annually	49941	104915	639
46	Hourly	26.43	55.13	640
	Annually	54974	114670	641
47	Hourly	29.14	60.16	642
	Annually	60611	125133	643
48	Hourly	32.14	65.65	644
	Annually	66851	136552	645
49	Hourly	35.44	70.89	646
	Annually	73715	147451	647

(C) Beginning on the first day of the pay period that	648
includes July 1, 2007, each exempt employee who must be paid in	649
accordance with schedule E-1 or schedule E-2 of this section shall	650
be paid a salary or wage in accordance with the following schedule	651
of rates:	652

Schedule E-1	653

Pay Ranges and Step Values	654

		Step	Step	Step	Step	Step	Step	655
	Range	1	2	3	4	5	6	656
1	Hourly	9.73	10.16	10.60	11.05			657
	Annually	20238	21133	22048	22984			658
2	Hourly	11.80	12.30	12.83	13.39			659
	Annually	24544	25584	26686	27851			660
3	Hourly	12.36	12.92	13.49	14.08			661
	Annually	25709	26874	28059	29286			662
4	Hourly	12.98	13.56	14.20	14.84			663
	Annually	26998	28205	29536	30867			664
5	Hourly	13.61	14.23	14.84	15.49			665
	Annually	28309	29598	30867	32219			666
6	Hourly	14.35	14.94	15.60	16.24			667
	Annually	29848	31075	32448	33779			668
7	Hourly	15.24	15.80	16.44	17.02	17.68		669
	Annually	31699	32864	34195	35402	36774		670
8	Hourly	16.10	16.81	17.54	18.33	19.11		671
	Annually	33488	34965	36483	38126	39749		672
9	Hourly	17.18	18.07	18.96	19.90	20.92		673
	Annually	35734	37586	39437	41392	43514		674
10	Hourly	18.54	19.55	20.60	21.79	22.96		675
	Annually	38563	40664	42848	45323	47757		676
11	Hourly	20.18	21.36	22.60	23.87	25.23		677
	Annually	41974	44429	47008	49650	52478		678
12	Hourly	22.26	23.52	24.78	26.15	27.61	29.11	679
	Annually	46301	48922	51542	54392	57429	60549	680
13	Hourly	24.54	25.89	27.31	28.77	30.39	32.04	681
	Annually	51043	53851	56805	59842	63211	66643	682
14	Hourly	26.99	28.51	30.05	31.69	33.48	35.35	683
	Annually	56139	59301	62504	65915	69638	73528	684
15	Hourly	29.64	31.31	33.08	34.90	36.84	38.86	685
	Annually	61651	65125	68806	72592	76627	80829	686
16	Hourly	32.69	34.50	36.40	38.44	40.56	42.88	687
	Annually	67995	71760	75712	79955	84365	89190	688
17	Hourly	36.02	38.01	40.14	42.35	44.71	47.21	689
	Annually	74922	79061	83491	88088	92997	98197	690
18	Hourly	39.69	41.89	44.25	46.68	49.27	52.02	691
	Annually	82555	87131	92040	97094	102482	108202	692

Schedule E-2	693

	Range	Minimum	Maximum	694
41	Hourly	16.23	35.99	695
	Annually	33758	74859	696
42	Hourly	17.89	39.75	697
	Annually	37211	82680	698
43	Hourly	19.70	43.78	699
	Annually	40976	91062	700
44	Hourly	21.73	47.83	701
	Annually	45198	99486	702
45	Hourly	24.01	52.21	703
	Annually	49941	108597	704
46	Hourly	26.43	57.06	705
	Annually	54974	118685	706
47	Hourly	29.14	62.27	707
	Annually	60611	129522	708
48	Hourly	32.14	67.95	709
	Annually	66851	141336	710
49	Hourly	35.44	73.37	711
	Annually	73715	152610	712

(D) ~~Beginning~~Except as otherwise provided in division (I) of	713
this section, beginning on the first day of the pay period that	714
includes July 1, 2008, each exempt employee who must be paid in	715
accordance with schedule E-1 or schedule E-2 of this section shall	716
be paid a salary or wage in accordance with the following schedule	717
of rates:	718

Schedule E-1	719

Pay Ranges and Step Values	720

		Step	Step	Step	Step	Step	Step	721
	Range	1	2	3	4	5	6	722
1	Hourly	10.07	10.52	10.97	11.44			723
	Annually	20946	21882	22818	23795			724
2	Hourly	12.21	12.73	13.28	13.86			725
	Annually	25397	26478	27622	28829			726
3	Hourly	12.79	13.37	13.96	14.57			727
	Annually	26603	27810	29037	30306			728
4	Hourly	13.43	14.03	14.70	15.36			729
	Annually	27934	29182	30576	31949			730
5	Hourly	14.09	14.73	15.36	16.03			731
	Annually	29307	30638	31949	33342			732
6	Hourly	14.85	15.46	16.15	16.81			733
	Annually	30888	32157	33592	34965			734
7	Hourly	15.77	16.35	17.02	17.62	18.30		735
	Annually	32802	34008	35402	36650	38064		736
8	Hourly	16.66	17.40	18.15	18.97	19.78		737
	Annually	34653	36192	37752	39458	41142		738
9	Hourly	17.78	18.70	19.62	20.60	21.65		739
	Annually	36982	38896	40810	42848	45032		740
10	Hourly	19.19	20.23	21.32	22.55	23.76		741
	Annually	39915	42078	44346	46904	49421		742
11	Hourly	20.89	22.11	23.39	24.71	26.11		743
	Annually	43451	45989	48651	51397	54309		744
12	Hourly	23.04	24.34	25.65	27.07	28.58	30.13	745
	Annually	47923	50627	53352	56306	59446	62670	746
13	Hourly	25.40	26.80	28.27	29.78	31.45	33.16	747
	Annually	52832	55744	58802	61942	65416	68973	748
14	Hourly	27.93	29.51	31.10	32.80	34.65	36.59	749
	Annually	58094	61381	64688	68224	72072	76107	750
15	Hourly	30.68	32.41	34.24	36.12	38.13	40.22	751
	Annually	63814	67413	71219	75130	79310	83658	752
16	Hourly	33.83	35.71	37.67	39.79	41.98	44.38	753
	Annually	70366	74277	78354	82763	87318	92310	754
17	Hourly	37.28	39.34	41.54	43.83	46.27	48.86	755
	Annually	77542	81827	86403	91166	96242	101629	756
18	Hourly	41.08	43.36	45.80	48.31	50.99	53.84	757
	Annually	85446	90189	95264	100485	106059	111987	758

Schedule E-2	759

	Range	Minimum	Maximum	760
41	Hourly	16.23	37.25	761
	Annually	33758	77480	762
42	Hourly	17.89	41.14	763
	Annually	37211	85571	764
43	Hourly	19.70	45.31	765
	Annually	40976	94245	766
44	Hourly	21.73	49.50	767
	Annually	45198	102960	768
45	Hourly	24.01	54.04	769
	Annually	49941	112403	770
46	Hourly	26.43	59.06	771
	Annually	54974	122845	772
47	Hourly	29.14	64.45	773
	Annually	60611	134056	774
48	Hourly	32.14	70.33	775
	Annually	66851	146286	776
49	Hourly	35.44	75.94	777
	Annually	73715	157955	778

(E) Beginning on the first day of the pay period that	779
includes July 1, 2006, each exempt employee who must be paid in	780
accordance with schedule E-1 for step seven only shall be paid a	781
salary or wage in accordance with the following schedule of rates:	782

Schedule E-1 for Step Seven Only	783

Pay Ranges and Step Seven Values	784

	Range		785
12	Hourly	29.68	786
	Annually	61734	787
13	Hourly	32.66	788
	Annually	67933	789
14	Hourly	36.01	790
	Annually	74901	791
15	Hourly	39.61	792
	Annually	82389	793
16	Hourly	43.70	794
	Annually	90896	795
17	Hourly	48.13	796
	Annually	100110	797
18	Hourly	53.02	798
	Annually	110282	799

(F) Beginning on the first day of the pay period that	800
includes July 1, 2007, each exempt employee who must be paid in	801
accordance with schedule E-1 for step seven only shall be paid a	802
salary or wage in accordance with the following schedule of rates:	803

Schedule E-1 for Step Seven Only	804

Pay Ranges and Step Values	805

	Range		806
12	Hourly	30.72	807
	Annually	63898	808
13	Hourly	33.80	809
	Annually	70304	810
14	Hourly	37.27	811
	Annually	77522	812
15	Hourly	41.00	813
	Annually	85280	814
16	Hourly	45.23	815
	Annually	94078	816
17	Hourly	49.81	817
	Annually	103605	818
18	Hourly	54.88	819
	Annually	114150	820

(G) ~~Beginning~~Except as otherwise provided in division (I) of	821
this section, beginning on the first day of the pay period that	822
includes July 1, 2008, each exempt employee who must be paid in	823
accordance with salary schedule E-1 for step seven only shall be	824
paid a salary or wage in accordance with the following schedule of	825
rates:	826

Schedule E-1 for Step Seven Only	827

Pay Ranges and Step Values	828

	Range		829
12	Hourly	31.80	830
	Annually	66144	831
13	Hourly	34.98	832
	Annually	72758	833
14	Hourly	38.57	834
	Annually	80226	835
15	Hourly	42.44	836
	Annually	88275	837
16	Hourly	46.81	838
	Annually	97365	839
17	Hourly	51.55	840
	Annually	107224	841
18	Hourly	56.80	842
	Annually	118144	843

(H) As used in this section, "exempt employee" means a	844
permanent full-time or permanent part-time employee paid directly	845
by warrant of the director of budget and management whose position	846
is included in the job classification plan established under	847
division (A) of section 124.14 of the Revised Code but who is not	848
considered a public employee for the purposes of Chapter 4117. of	849
the Revised Code. As used in this section, "exempt employee" also	850
includes a permanent full-time or permanent part-time employee of	851
the secretary of state, auditor of state, treasurer of state, or	852
attorney general who has not been placed in an appropriate	853
bargaining unit by the state employment relations board.	854

(I) The governor by executive order may suspend the pay	855
increases scheduled to be granted under divisions (D) and (G) of	856
this section until the first day of the pay period that includes	857
July 1, 2009. If the governor issues such an executive order,	858
until that date, exempt employees scheduled to be paid under	859
division (D) or (G) of this section shall continue to be paid	860
under division (C) or (F) of this section, as applicable. The	861
standards for issuing an executive order under this division are	862
the same as those specified for the issuance of an executive	863
order under section 126.05 of the Revised Code.	864

Sec. 125.021. (A) Except as to the military department, the	865
general assembly, the bureau of workers' compensation, the	866
industrial commission, and institutions administered by boards of	867
trustees, the ~~office of information technology~~department of	868
administrative services may contract for~~, operate, and superintend~~	869
telephone, other telecommunication, and computer services for	870
state agencies. Nothing in this division precludes the bureau or	871
the commission from contracting with the ~~office~~department to	872
authorize the ~~office~~department to contract for~~, operate, or~~	873
~~superintend~~ those services for the bureau or the commission.	874

(B)(1) As used in this division:

875

(a) "Active duty" means active duty pursuant to an executive	876
order of the president of the United States, an act of the	877
congress of the United States, or section 5919.29 or 5923.21 of	878
the Revised Code.	879

(b) "Immediate family" means a person's spouse residing in	880
the person's household, brothers and sisters of the whole or of	881
the half blood, children, including adopted children and	882
stepchildren, parents, and grandparents.	883

(2) The ~~office of information technology~~department of	884
administrative services may enter into a contract to purchase bulk	885
long distance telephone services and make them available at cost,	886
or may make bulk long distance telephone services available at	887
cost under any existing contract the ~~office~~department has entered	888
into, to members of the immediate family of persons deployed on	889
active duty so that those family members can communicate with the	890
persons so deployed. If the ~~office~~department enters into	891
contracts under division (B)(2) of this section, it shall do so in	892
accordance with sections 125.01 to 125.11 of the Revised Code and	893
in a nondiscriminatory manner that does not place any potential	894
vendor at a competitive disadvantage.	895

(3) If the ~~office~~department decides to exercise either	896
option under division (B)(2) of this section, it shall adopt, and	897
may amend, rules under Chapter 119. of the Revised Code to	898
implement that division.	899

Sec. 125.18. (A) There is hereby established the office of	900
information technology ~~housed~~ within the department of	901
administrative services. The office shall be under the supervision	902
of a state chief information officer to be appointed by the	903
~~governor~~director of administrative services and subject to	904
removal at the pleasure of the ~~governor~~director. The chief	905
information officer ~~shall serve as the~~is an assistant director of	906
~~the office~~administrative services.	907

(B) ~~The director of the office of information technology~~	908
~~shall advise the governor regarding the superintendence and~~	909
~~implementation of statewide information technology policy.~~	910

~~(C) The director of the office of information technology~~	911
Under the direction of the director of administrative services,	912
the state chief information officer shall lead, oversee, and	913
direct state agency activities related to information technology	914
development and use. In that regard, the ~~director~~state chief	915
information officer shall do all of the following:	916

(1) Coordinate and superintend statewide efforts to promote	917
common use and development of technology by state agencies. The	918
office of information technology shall establish policies and	919
standards that govern and direct state agency participation in	920
statewide programs and initiatives.	921

(2) Establish policies and standards for the acquisition and	922
use of information technology by state agencies, including, but	923
not limited to, hardware, software, technology services, and	924
security, with which state agencies shall comply;	925

(3) Establish criteria and review processes to identify state	926
agency information technology projects or purchases that require	927
alignment or oversight. As appropriate, the ~~office of information~~	928
~~technology~~department of administrative services shall provide the	929
governor and the director of budget and management with notice and	930
advice regarding the appropriate allocation of resources for those	931
projects. The ~~director of the office of information technology~~	932
state chief information officer may require state agencies to	933
provide, and may prescribe the form and manner by which they must	934
provide, information to fulfill the ~~director's~~state chief	935
information officer's alignment and oversight role.	936

~~(D) The office of information technology shall have the same~~	937
~~authority given to the department of administative services under~~	938
~~sections 125.01, 125.02, 125.023, 125.04, 125.05, 125.06, 125.07,~~	939
~~125.071, 125.072, 125.081, 125.09, 125.10, 125.11, and 125.25 of~~	940
~~the Revised Code for the purchase of information technology~~	941
~~supplies and services for state agencies.~~	942

~~(E)~~(C) When a state agency requests a purchase of information	943
technology supplies or services under Chapter 125. of the Revised	944
Code, the state chief information officer may review and reject	945
the requested purchase for noncompliance with information	946
technology direction, plans, policies, standards, or	947
project-alignment criteria.	948

(D) The office of information technology may ~~make contracts~~	949
~~for,~~ operate~~, and superintend~~ technology ~~supplies and~~ services for	950
state agencies in accordance with this chapter.	951

~~(F) The~~(E) With the approval of the director of	952
administrative services, the office of information technology may	953
establish cooperative agreements with federal and local government	954
agencies and state agencies that are not under the authority of	955
the governor for the provision of technology services and the	956
development of technology projects.	957

~~(G)~~(F) As used in this section, "state agency" means every	958
organized body, office, or agency established by the laws of the	959
state for the exercise of any function of state government, other	960
than any state-supported institution of higher education, the	961
office of the auditor of state, treasurer of state, secretary of	962
state, or attorney general, the adjutant general's department, the	963
bureau of workers' compensation, the industrial commission, the	964
public employees retirement system, the Ohio police and fire	965
pension fund, the state teachers retirement system, the school	966
employees retirement system, the state highway patrol retirement	967
system, the general assembly or any legislative agency, or the	968
courts or any judicial agency.	969

Sec. 125.25. (A) The director of administrative services may	970
debar a vendor from consideration for contract awards upon a	971
finding based upon a reasonable belief that the vendor has done	972
any of the following:	973

(1) Abused the selection process by repeatedly withdrawing	974
bids or proposals before purchase orders or contracts are issued	975
or failing to accept orders based upon firm bids;	976

(2) Failed to substantially perform a contract according to	977
its terms, conditions, and specifications within specified time	978
limits;	979

(3) Failed to cooperate in monitoring contract performance by	980
refusing to provide information or documents required in a	981
contract, failed to respond to complaints to the vendor, or	982
accumulated repeated justified complaints regarding performance of	983
a contract;	984

(4) Attempted to influence a public employee to breach	985
ethical conduct standards or to influence a contract award;	986

(5) Colluded to restrain competition by any means;

987

(6) Been convicted of a criminal offense related to the	988
application for or performance of any public or private contract,	989
including, but not limited to, embezzlement, theft, forgery,	990
bribery, falsification or destruction of records, receiving stolen	991
property, and any other offense that directly reflects on the	992
vendor's business integrity;	993

(7) Been convicted under state or federal antitrust laws;

994

(8) Deliberately or willfully submitted false or misleading	995
information in connection with the application for or performance	996
of a public contract;	997

(9) Violated any other responsible business practice or	998
performed in an unsatisfactory manner as determined by the	999
director;	1000

(10) Through the default of a contract or through other means	1001
had a determination of unresolved finding for recovery by the	1002
auditor of state under section 9.24 of the Revised Code;	1003

(11) Acted in such a manner as to be debarred from	1004
participating in a contract with any governmental agency.	1005

(B) When the director reasonably believes that grounds for	1006
debarment exist, the director shall send the vendor a notice of	1007
proposed debarment indicating the grounds for the proposed	1008
debarment and the procedure for requesting a hearing on the	1009
proposed debarment. The hearing shall be conducted in accordance	1010
with Chapter 119. of the Revised Code. If the vendor does not	1011
respond with a request for a hearing in the manner specified in	1012
Chapter 119. of the Revised Code, the director shall issue the	1013
debarment decision without a hearing and shall notify the vendor	1014
of the decision by certified mail, return receipt requested.	1015

(C) The director shall determine the length of the debarment	1016
period and may rescind the debarment at any time upon notification	1017
to the vendor. During the period of debarment, the vendor is not	1018
eligible to participate in any state contract. After the debarment	1019
period expires, the vendor shall be eligible to be awarded	1020
contracts by state agencies.	1021

(D) The director, through ~~the office of information~~	1022
~~technology and~~ the office of procurement services, shall maintain	1023
a list of all vendors currently debarred under this section.	1024

Sec. 133.08. (A) In addition to any power to issue	1025
securities under other provisions of the Revised Code for the	1026
purposes, a county may issue revenue securities as authorized in	1027
this section.	1028

(B) A county may issue revenue securities to fund or refund	1029
revenue securities previously issued, or for any purposes for	1030
which it could issue self-supporting securities and, without	1031
limitation, any of the following general purposes:	1032

(1) For one or more established sewer districts, any of the	1033
purposes provided in divisions (C)(2)(a) and (b) of section 133.07	1034
of the Revised Code;, including sanitary facilities, drainage	1035
facilities, and prevention or replacement facilities as defined in	1036
section 6117.01 of the Revised Code. For purposes of this chapter,	1037
those sanitary facilities, drainage facilities, and prevention or	1038
replacement facilities are hereby determined to qualify as	1039
facilities described in Section 13 of Article VIII, Ohio	1040
Constitution.	1041

(2) Hospital facilities as defined in division (E) of section	1042
140.01 of the Revised Code;	1043

(3) Facilities described in division (C)(10) of section	1044
133.07 of the Revised Code;	1045

(4) Off-street parking facilities pursuant to section 307.02	1046
of the Revised Code;	1047

(5) An arena, a convention center, or a combination of an	1048
arena and convention center under section 307.695 of the Revised	1049
Code.	1050

(C) The county shall establish rates or charges for the use,	1051
availability, or rental of the facilities to which the financing	1052
relates, being the improvement, enterprise, system, project, or	1053
categories of improvements or the operation or function that the	1054
facilities serve, which rates or charges shall be designed to	1055
provide revenues to the county sufficient to pay the costs of all	1056
current expenses of the facilities payable by the county and to	1057
pay the debt charges on the securities and to establish and	1058
maintain any contractually required special funds relating to the	1059
securities or the facilities.	1060

(D) Revenue securities issued under this section shall not be	1061
general obligations of the county. Revenue securities issued under	1062
this section shall be secured only by a pledge of and lien upon	1063
the revenues of the county, derived from its ownership or	1064
operation of the facilities, including those rates or charges or	1065
rents and any interest subsidies or debt charges, grants, or other	1066
payments by federal or state agencies available therefor, and the	1067
covenants of the county to maintain sufficient rentals, rates, and	1068
charges to produce revenues sufficient to pay all current expenses	1069
of the facilities payable by the county and to pay the debt	1070
charges on the securities and to establish and maintain any	1071
contractually required special funds relating to the securities or	1072
the facilities, and, if the securities are anticipatory	1073
securities, to issue the revenue securities in anticipation of the	1074
issuance of which the revenue securities are issued. Revenue	1075
securities may also be secured by a pledge of and lien on the	1076
proceeds of any securities issued to fund or refund those revenue	1077
securities.	1078

(E) The county officers authorized by the county taxing	1079
authority shall execute the necessary documents, including but not	1080
limited to trust agreements and leases, to provide for the pledge,	1081
protection, and disposition of the pledged revenues from which	1082
debt charges and any special fund deposits are to be paid.	1083

(F) As long as any of these revenue securities, in either	1084
original or refunded form, remain outstanding, except as otherwise	1085
provided in those documents, all parts of the facilities the	1086
revenues from which are pledged, shall remain under the control of	1087
the county taxing authority, whether any parts of the facilities	1088
are leased to or operated by others or are in or thereafter come	1089
within the boundaries of any municipal corporation, and the	1090
facilities shall remain subject to the power and duty of the	1091
taxing authority to fix and collect rates or charges or rents for	1092
the use of facilities.	1093

(G) The authority to issue securities of the county under	1094
this section for permanent improvements described in division	1095
(B)(2) of this section or division (C)(2)(d) of section 133.07 of	1096
the Revised Code may separately and independently be exercised by	1097
a board of county hospital trustees established under section	1098
339.02 of the Revised Code for those permanent improvements and	1099
related operations under the control of that board.	1100

(H) Sections 9.98 to 9.983 of the Revised Code apply to	1101
securities issued under this section, notwithstanding any other	1102
provision in this chapter.	1103

Sec. 133.52. A county, municipal corporation, or township may	1104
issue or incur public obligations, including general obligations,	1105
to provide, or assist in providing, grants, loans, loan	1106
guarantees, or contributions for conservation and revitalization	1107
purposes pursuant to Section 2o of Article VIII, Ohio	1108
Constitution.	1109

Sec. 135.101. As used in sections 135.101 to 135.106 of the	1110
Revised Code:	1111

(A) "Eligible resident" means an individual who is a resident	1112
of Ohio and who completes the SaveNOW education program prescribed	1113
by section 135.104 of the Revised Code.	1114

(B) "Eligible savings institution" means a financial	1115
institution that offers savings accounts available to residents of	1116
Ohio, that is a public depository of public money of the state	1117
under section 135.03 of the Revised Code, and that agrees to	1118
participate in the SaveNOW program under sections 135.101 to	1119
135.106 of the Revised Code.	1120

(C) "SaveNOW linked deposit" means a deposit placed by the	1121
treasurer of state with an eligible savings institution at a rate	1122
determined and calculated by the treasurer of state.	1123

(D) "SaveNOW savings account" means an interest-bearing	1124
account that is opened by an eligible resident at an eligible	1125
savings institution and that complies with the requirements of	1126
section 135.104 of the Revised Code.	1127

(E) "Premium savings rate" means the highest savings rate	1128
that is offered by an eligible savings institution for large	1129
deposits, as approved by and negotiated with the treasurer of	1130
state.	1131

(F) "Program period" means the length of time, not to exceed	1132
two years, established by the treasurer of state that a SaveNOW	1133
savings account is eligible to receive the SaveNOW interest	1134
incentive.	1135

Sec. 135.102. The general assembly finds that the personal	1136
savings rate among Ohioans has declined in recent years, that	1137
personal savings are important to the future prosperity of Ohio,	1138
and that personal savings must be encouraged and assisted. The	1139
SaveNOW program provided for in sections 135.101 to 135.106 of the	1140
Revised Code is intended to promote increased personal savings,	1141
which will materially contribute to the economic growth of Ohio	1142
and the financial security of its residents. Accordingly, it is	1143
declared to be the public policy of the state through the SaveNOW	1144
program to create an availability of higher-rate savings accounts	1145
for the purpose of increasing personal savings and promoting	1146
financial education among the residents of Ohio.	1147

Sec. 135.103. The treasurer of state may invest in SaveNOW	1148
linked deposits under sections 135.101 to 135.106 of the Revised	1149
Code, provided that at the time of placing any SaveNOW linked	1150
deposits the combined amount of investments of public money of the	1151
state in linked deposits of any kind is not more than twelve per	1152
cent of the state's total average investment portfolio as	1153
determined by the treasurer of state. When deciding whether to	1154
invest in SaveNOW linked deposits, the treasurer of state shall	1155
give priority to the investment, liquidity, and cash flow needs of	1156
the state.	1157

Sec. 135.104. (A) A resident of Ohio may participate in the	1158
SaveNOW program by agreeing to maintain a SaveNOW savings account	1159
at an eligible savings institution for the program period and by	1160
completing the SaveNOW education program. The SaveNOW education	1161
program shall include a financial literacy assessment and a	1162
financial literacy program established and administered by the	1163
treasurer of state.	1164

(B) An eligible savings institution shall accept applications	1165
for a SaveNOW savings account from eligible residents on a	1166
first-come, first-served basis on forms prescribed by the	1167
treasurer of state. The eligible savings institution shall offer	1168
to eligible residents a SaveNOW savings account that satisfies all	1169
of the following:	1170

(1) Opening and maintaining the account requires no minimum	1171
deposit;	1172

(2) No fees are charged for opening or using the account; and

1173

(3) All deposits in the account earn at least the premium	1174
savings rate.	1175

(C) To provide an additional incentive for saving, a SaveNOW	1176
incentive rate of interest shall accrue to the average daily	1177
balance of deposits, up to five thousand dollars, in a SaveNOW	1178
savings account during the program period at a rate equal to up to	1179
three percentage points above the premium savings rate. The	1180
interest earnings arising from the SaveNOW incentive rate of	1181
interest shall be credited to the account in a lump sum at the	1182
conclusion of the program period.	1183

(D) The interest earnings arising from the SaveNOW incentive	1184
rate of interest under division (C) of this section shall be	1185
deducted from the interest earned on the state's SaveNOW linked	1186
deposit at the end of the eligible program period.	1187

(E) Not more than one SaveNOW savings account shall be held	1188
by an eligible resident during a program period. An individual	1189
holding a SaveNOW savings account jointly with another individual	1190
shall be considered to be holding such an account for the purposes	1191
of this division, unless the joint ownership is of an account	1192
opened by a parent, grandparent, or guardian for a minor or for a	1193
dependent adult.	1194

Sec. 135.105. (A) Upon the placement of a SaveNOW linked	1195
deposit with an eligible savings institution, the institution	1196
shall offer SaveNOW savings accounts to eligible residents under	1197
section 135.104 of the Revised Code. A certification of compliance	1198
with this section in the form and manner prescribed by the	1199
treasurer of state shall be required of the eligible savings	1200
institution.	1201

(B) The treasurer of state shall take any and all steps	1202
necessary to implement the SaveNOW program and to monitor the	1203
compliance of eligible savings institutions, including the	1204
development of guidelines as necessary.	1205

(C) Annually, by the first day of February, the treasurer of	1206
state shall report on the SaveNOW program for the preceding	1207
calendar year to the governor, the speaker of the house of	1208
representatives, and the president of the senate. The speaker	1209
shall transmit copies of the report to the chairpersons of the	1210
standing committees of the house of representatives that	1211
customarily consider legislation regarding finance, and the	1212
president of the senate shall transmit copies of the report to the	1213
chairpersons of the standing committees of the senate that	1214
customarily consider legislation regarding finance. The report	1215
shall set forth the SaveNOW linked deposits made by the treasurer	1216
of state under the program during the year and shall include a	1217
list of eligible savings institutions and the number of SaveNOW	1218
savings accounts at each of those institutions during the	1219
preceding year.	1220

Sec. 135.106. The state and the treasurer of state are not	1221
liable to any eligible savings institution or any eligible	1222
resident in any manner for the terms associated with SaveNOW	1223
savings accounts. Any misuse or misconduct on the part of an	1224
eligible savings institution or eligible resident does not in any	1225
manner affect the deposit agreement between the eligible savings	1226
institution and the treasurer of state.	1227

Sec. 135.61. As used in sections 135.61 to 135.67 of the	1228
Revised Code:	1229

(A) "Eligible small business" means any person, including,	1230
but not limited to a person engaged in agriculture, that has all	1231
of the following characteristics:	1232

(1) Is headquartered in this state;

1233

(2) Maintains offices and operating facilities exclusively in	1234
this state and transacts business in this state;	1235

(3) Employs fewer than one hundred fifty employees, the	1236
majority of whom are residents of this state;	1237

(4) Is organized for profit.

1238

(B) "Eligible lending institution" means a financial	1239
institution that is eligible to make commercial loans, is a public	1240
depository of state funds under section 135.03 of the Revised	1241
Code, and agrees to participate in the linked deposit program.	1242

(C) "Linked deposit" means a certificate of deposit placed by	1243
the treasurer of state with an eligible lending institution at up	1244
~~to three per cent~~a rate below current market rates, as determined	1245
and calculated by the treasurer of state, provided the institution	1246
agrees to lend the value of such deposit, according to the deposit	1247
agreement provided in division (C) of section 135.65 of the	1248
Revised Code, to eligible small businesses at ~~three per cent~~a	1249
rate that reflects an equal percentage rate reduction below the	1250
present borrowing rate applicable to each specific business at the	1251
time of the deposit of state funds in the institution.	1252

Sec. 135.63. The treasurer of state may invest in linked	1253
deposits under sections 135.61 to 135.67, agricultural linked	1254
deposits under sections 135.71 to 135.76, housing linked deposits	1255
under sections 135.81 to 135.87, ~~and~~ assistive technology device	1256
linked deposits under sections 135.91 to 135.97, and SaveNOW	1257
linked deposits under sections 135.101 to 135.106 of the Revised	1258
Code, provided that at the time of placement of any such linked	1259
deposit ~~under sections 135.61 to 135.67 of the Revised Code,~~	1260
~~agricultural linked deposit, housing linked deposit, or assistive~~	1261
~~technology device linked deposit,~~ the combined amount of	1262
investments in ~~the linked deposits, agricultural linked deposits,~~	1263
~~housing linked deposits, and assistive technology device~~all such	1264
linked deposits is not more than twelve per cent of the state's	1265
total average investment portfolio as determined by the treasurer	1266
of state. When deciding whether to invest in ~~the linked deposits,~~	1267
~~agricultural linked deposits, housing linked deposits, or~~	1268
~~assistive technology device~~any such linked deposits, the	1269
treasurer of state shall give priority to the investment,	1270
liquidity, and cash flow needs of the state.	1271

Sec. 135.65. (A) The treasurer of state may accept or reject	1272
a linked deposit loan package or any portion thereof, based on the	1273
treasurer's evaluation of the eligible small businesses included	1274
in the package and the amount of state funds to be deposited. When	1275
evaluating the eligible small businesses, the treasurer shall give	1276
priority to the economic needs of the area where the business is	1277
located and the ratio of state funds to be deposited to jobs	1278
sustained or created and shall also consider any reports,	1279
statements, or plans applicable to the business, the overall	1280
financial need of the business, and such other factors as the	1281
treasurer considers appropriate.	1282

(B) Upon acceptance of the linked deposit loan package or any	1283
portion thereof, the treasurer of state may place certificates of	1284
deposit with the eligible lending institution at ~~three per cent~~a	1285
rate below current market rates, as determined and calculated by	1286
the treasurer of state. When necessary, the treasurer may place	1287
certificates of deposit prior to acceptance of a linked deposit	1288
loan package.	1289

(C) The eligible lending institution shall enter into a	1290
deposit agreement with the treasurer of state, which shall include	1291
requirements necessary to carry out the purposes of sections	1292
135.61 to 135.67 of the Revised Code. Such requirements shall	1293
reflect the market conditions prevailing in the eligible lending	1294
institution's lending area. The agreement may include a	1295
specification of the period of time in which the lending	1296
institution is to lend funds upon the placement of a linked	1297
deposit, and shall include provisions for the certificates of	1298
deposit to be placed for any maturity considered appropriate by	1299
the treasurer of state not to exceed two years, and may be renewed	1300
for up to an additional two years at the option of the treasurer.	1301
Interest shall be paid at the times determined by the treasurer of	1302
state.	1303

(D) Eligible lending institutions shall comply fully with	1304
Chapter 135. of the Revised Code.	1305

Sec. 135.66. (A) Upon the placement of a linked deposit with	1306
an eligible lending institution, such institution is required to	1307
lend such funds to each approved eligible small business listed in	1308
the linked deposit loan package required by division (D) of	1309
section 135.64 of the Revised Code and in accordance with the	1310
deposit agreement required by division (C) of section 135.65 of	1311
the Revised Code. The loan shall be at ~~three per cent~~a rate that	1312
reflects a percentage rate reduction below the present borrowing	1313
rate applicable to each business that is equal to the percentage	1314
rate reduction below market rates at which the certificate of	1315
deposits that constitute the linked deposit were placed. A	1316
certification of compliance with this section in the form and	1317
manner as prescribed by the treasurer of state shall be required	1318
of the eligible lending institution.	1319

(B) The treasurer of state shall take any and all steps	1320
necessary to implement the linked deposit program and monitor	1321
compliance of eligible lending institutions and eligible small	1322
businesses, including the development of guidelines as necessary.	1323
The treasurer of state and the department of development shall	1324
notify each other at least quarterly of the names of the	1325
businesses receiving financial assistance from their respective	1326
programs.	1327

Annually, by the first day of February, the treasurer of	1328
state shall report on the linked deposits program for the	1329
preceding calendar year to the governor, the speaker of the house	1330
of representatives, and the president of the senate. The speaker	1331
of the house shall transmit copies of this report to the ~~chairmen~~	1332
chairpersons of the standing committees in the house which	1333
customarily consider legislation regarding agriculture and small	1334
business, and the president of the senate shall transmit copies of	1335
this report to the ~~chairmen~~chairpersons of the standing	1336
committees in the senate which customarily consider legislation	1337
regarding agriculture and small business. The report shall set	1338
forth the linked deposits made by the treasurer of state under the	1339
program during the year and shall include information regarding	1340
the nature, terms, and amounts of the loans upon which the linked	1341
deposits were based and the eligible small businesses to which the	1342
loans were made.	1343

Sec. 156.02. The director of administrative services may	1344
contract with ~~the office of energy efficiency in the department~~	1345
~~of development~~an energy services company, contractor, architect,	1346
professional engineer, or other person experienced in the design	1347
and implementation of energy conservation measures for a report	1348
containing an analysis and recommendations pertaining to the	1349
implementation of energy conservation measures that would	1350
significantly reduce energy consumption and operating costs in	1351
any buildings owned by the state and, upon request of its board	1352
of trustees or managing authority, any building owned by an	1353
institution of higher education as defined in section 3345.12 of	1354
the Revised Code. The report shall include estimates of all costs	1355
of such measures, including the costs of design, engineering,	1356
installation, maintenance, repairs, and debt service, and	1357
estimates of the amounts by which energy consumption and	1358
operating costs would be reduced.	1359

Sec. 165.01. As used in this chapter:

1360

(A) "Agency" means a community improvement corporation	1361
organized under Chapter 1724. of the Revised Code and designated,	1362
pursuant to section 1724.10 of the Revised Code, as the agency of	1363
a municipal corporation or county.	1364

(B) "Bonds" means bonds, notes, or other forms of evidences	1365
of obligation issued in temporary or definitive form, including	1366
notes issued in anticipation of the issuance of bonds and renewal	1367
notes. The funding of bond anticipation notes with bonds or	1368
renewal notes and the exchange of definitive bonds for temporary	1369
bonds are not subject to section 165.07 of the Revised Code.	1370

(C) "Bond proceedings" means the resolution or ordinance or	1371
the trust agreement or indenture of mortgage, or combination	1372
thereof, authorizing or providing for the terms and conditions	1373
applicable to bonds issued under authority of this chapter.	1374

(D) "Issuer" means the state, or a county or municipal	1375
corporation of this state which county or municipal corporation	1376
has, pursuant to section 1724.10 of the Revised Code, designated a	1377
community improvement corporation as its agency for industrial,	1378
commercial, distribution, and research development and for which a	1379
plan has been prepared by such community improvement corporation	1380
and confirmed by its issuing authority.	1381

(E) "Issuing authority" means in the case of the state, the	1382
director of development; in the case of a municipal corporation,	1383
the legislative authority thereof; and in the case of a county,	1384
the board of county commissioners or whatever officers, board,	1385
commission, council, or other body might succeed to the	1386
legislative powers of the commissioners.	1387

(F) "Plan" means a plan prepared by the agency pursuant to	1388
section 1724.10 of the Revised Code, and confirmed by the issuing	1389
authority of a municipal corporation or county.	1390

(G) "Pledged facilities" means the project or projects	1391
mortgaged or the rentals, revenues, and other income, charges, and	1392
moneys from which are pledged, or both, for the payment of the	1393
principal of and interest on the bonds issued under authority of	1394
section 165.03 of the Revised Code, and includes a project for	1395
which a loan has been made under authority of this chapter, in	1396
which case, references in this chapter to revenues of such pledged	1397
facilities or from the disposition thereof includes payments made	1398
or to be made to or for the account of the issuer pursuant to such	1399
loan.	1400

(H) "Project" means real or personal property, or both,	1401
including undivided and other interests therein, acquired by gift	1402
or purchase, constructed, reconstructed, enlarged, improved,	1403
furnished, or equipped, or any combination thereof, by an issuer,	1404
or by others in whole or in part from the proceeds of a loan made	1405
by an issuer, for industry, commerce, distribution, or research	1406
and located within the boundaries of the issuer. "Project"	1407
includes sanitary facilities, drainage facilities, and prevention	1408
or replacement facilities as defined in section 6117.01 of the	1409
Revised Code. A project as defined in this division is hereby	1410
determined to qualify as facilities described in Section 13 of	1411
Article VIII, Ohio Constitution.	1412

(I) "Revenues" means the rentals, revenues, payments,	1413
repayments, income, charges, and moneys derived or to be derived	1414
from the use, lease, sublease, rental, sale, including installment	1415
sale or conditional sale, or other disposition of pledged	1416
facilities, or derived or to be derived pursuant to a loan made	1417
for a project, bond proceeds to the extent provided in the bond	1418
proceedings for the payment of principal of, or premium, if any,	1419
or interest on the bonds, proceeds from any insurance,	1420
condemnation or guaranty pertaining to pledged facilities or the	1421
financing thereof, and income and profit from the investment of	1422
the proceeds of bonds or of any revenues.	1423

(J) "Security interest" means a mortgage, lien, or other	1424
encumbrance on, or pledge or assignment of, or other security	1425
interest with respect to all or any part of pledged facilities,	1426
revenues, reserve funds, or other funds established under the bond	1427
proceedings, or on, of, or with respect to, a lease, sublease,	1428
sale, conditional sale or installment sale agreement, loan	1429
agreement, or any other agreement pertaining to the lease,	1430
sublease, sale, or other disposition of a project or pertaining to	1431
a loan made for a project, or any guaranty or insurance agreement	1432
made with respect thereto, or any interest of the issuer therein,	1433
or any other interest granted, assigned, or released to secure	1434
payments of the principal of, premium, if any, or interest on any	1435
bonds or to secure any other payments to be made by an issuer	1436
under the bond proceedings. Any security interest under this	1437
chapter may be prior or subordinate to or on a parity with any	1438
other mortgage, lien, encumbrance, pledge, assignment, or other	1439
security interest.	1440

Sec. 165.03. (A) An issuer may issue bonds for the purpose	1441
of providing moneys to acquire by purchase, construct,	1442
reconstruct, enlarge, improve, furnish, or equip one or more	1443
projects or parts thereof, or for any combination of such	1444
purposes, including providing moneys to make loans to others for	1445
such purposes. The issuing authority shall provide by resolution	1446
or ordinance for the issuance of such bonds. The bond proceedings	1447
may contain determinations by the issuing authority that the	1448
project to be financed thereunder is a project as defined in this	1449
chapter and is consistent with the purposes of Section 13 of	1450
Article VIII, Ohio Constitution, and such determinations shall be	1451
conclusive as to the validity and enforceability of the bonds	1452
issued under such bond proceedings and of such bond proceedings	1453
and security interests given and leases, subleases, sale	1454
agreements, loan agreements, and other agreements made in	1455
connection therewith, all in accordance with their terms.	1456

The principal of and interest on the bonds and all other	1457
payments required to be made by the bond proceedings shall be	1458
payable solely from the revenues and secured by security interests	1459
as provided in such bond proceedings. Bond anticipation notes may	1460
be secured, solely or additionally, by a covenant of the issuer	1461
that it will do all things necessary for the issuance of the bonds	1462
anticipated or renewal notes in appropriate amount and either	1463
exchange such bonds or renewal notes for such notes or apply the	1464
proceeds therefrom to the extent necessary to make full payment of	1465
the principal of and interest on such notes. The bond proceedings	1466
shall not obligate or pledge moneys raised by taxation.	1467

Bonds may be issued at one time or from time to time, shall	1468
be dated, shall mature at such time or times not exceeding thirty	1469
years from date of issue, and may be redeemable before maturity at	1470
such price or prices and under such terms and conditions, all as	1471
provided in the bond proceedings. The bonds shall bear interest at	1472
such rate or rates, or at a variable rate or rates changing from	1473
time to time in accordance with a base or formula, as provided in	1474
or authorized by the bond proceedings. The issuing authority shall	1475
determine the form of the bonds, fix their denominations and	1476
method of execution, and establish within or without the state a	1477
place or places for the payment of principal or interest.	1478

(B) The issuing authority may provide for sales of bonds at	1479
public or private sale as it deems most advantageous and for such	1480
prices, whether above or below the par value thereof, as it	1481
determines or within such limit or limits as it determines.	1482

(C) If the issuer is a county or municipal corporation, then,	1483
prior to the delivery of bonds issued under authority of this	1484
section, the issuing authority shall first have received from its	1485
agency a certification that a project to be financed by the	1486
issuance of such bonds is in accordance with the plan, except that	1487
no such certification is necessary if the project is a sanitary	1488
facility, drainage facility, or prevention or replacement facility	1489
as defined in section 6117.01 of the Revised Code. If the state is	1490
the issuer, then prior to the authorization of the bonds, the	1491
issuing authority of the state shall have received a written	1492
request for the issuance of the bonds from either the board of	1493
directors of a port authority created pursuant to the authority of	1494
section 4582.02 of the Revised Code if the project is within the	1495
jurisdiction of the port authority or from the issuing authority	1496
of the municipal corporation, if the project is within the	1497
boundaries of a municipal corporation, or of the county, if the	1498
project is within the unincorporated portion of the county, and if	1499
the project is to be located within a municipal corporation with a	1500
plan or in an unincorporated portion of the county with a plan,	1501
then prior to the delivery of bonds issued under this section, the	1502
issuing authority shall first have received from the agency of the	1503
municipal corporation if within its limits, or from the agency of	1504
the county if in unincorporated territory, a certification that	1505
such project is in accordance with its plan, except that no such	1506
certification is necessary if the request for issuance of the	1507
bonds is made by the port authority.	1508

(D) If the issuer is a county or municipal corporation, then,	1509
prior to the delivery of bonds issued under authority of this	1510
section, the issuing authority shall have caused a written notice	1511
to have been mailed by certified mail to the director of the	1512
department of development of the state advising such director of	1513
the proposed delivery of the bonds, the amount thereof, the	1514
proposed lessee, and a general description of the project or	1515
projects to be financed.	1516

(E) In case any officer who has signed any bonds or coupons	1517
pertaining thereto, or caused ~~his~~the officer's facsimile	1518
signature to be affixed thereto, ceases to be such officer before	1519
such bonds or coupons have been delivered, such bonds or coupons	1520
may, nevertheless, be issued and delivered as though the person	1521
who had signed the bonds or coupons or caused ~~his~~the person's	1522
facsimile signature to be affixed thereto had not ceased to be	1523
such officer. Any bonds or coupons may be executed on behalf of	1524
the issuer by an officer who, on the date of execution, is the	1525
proper officer although on the date of such bonds or coupons such	1526
person was not the proper officer.	1527

(F) All bonds issued under authority of this chapter,	1528
regardless of form or terms and regardless of any other law to the	1529
contrary, shall have all qualities and incidents of negotiable	1530
instruments, subject to provisions for registration, and may be	1531
issued in coupon, fully registered, or other form, or any	1532
combination thereof, as the issuing authority determines.	1533
Provision may be made for the registration of any coupon bonds as	1534
to principal alone or as to both principal and interest, and for	1535
the conversion into coupon bonds of any fully registered bonds or	1536
bonds registered as to both principal and interest.	1537

Sec. 303.12. (A)(1) Amendments to the zoning resolution may	1538
be initiated by motion of the county rural zoning commission, by	1539
the passage of a resolution by the board of county commissioners,	1540
or by the filing of an application by one or more of the owners or	1541
lessees of property within the area proposed to be changed or	1542
affected by the proposed amendment with the county rural zoning	1543
commission. The board of county commissioners may require that the	1544
owner or lessee of property filing an application to amend the	1545
zoning resolution pay a fee to defray the cost of advertising,	1546
mailing, filing with the county recorder, and other expenses. If	1547
the board of county commissioners requires such a fee, it shall be	1548
required generally, for each application. The board of county	1549
commissioners, upon the passage of such a resolution, shall	1550
certify it to the county rural zoning commission.	1551

(2) Upon the adoption of a motion by the county rural zoning	1552
commission, the certification of a resolution by the board of	1553
county commissioners to the commission, or the filing of an	1554
application by property owners or lessees as described in division	1555
(A)(1) of this section with the commission, the commission shall	1556
set a date for a public hearing, which date shall not be less than	1557
twenty nor more than forty days from the date of adoption of such	1558
a motion, the date of the certification of such a resolution, or	1559
the date of the filing of such an application. Notice of the	1560
hearing shall be given by the commission by one publication in one	1561
or more newspapers of general circulation in each township	1562
affected by the proposed amendment at least ten days before the	1563
date of the hearing.	1564

(B) If the proposed amendment intends to rezone or redistrict	1565
ten or fewer parcels of land, as listed on the county auditor's	1566
current tax list, written notice of the hearing shall be mailed by	1567
the county rural zoning commission, by first class mail, at least	1568
ten days before the date of the public hearing to all owners of	1569
property within and contiguous to and directly across the street	1570
from the area proposed to be rezoned or redistricted to the	1571
addresses of those owners appearing on the county auditor's	1572
current tax list. The failure of delivery of that notice shall not	1573
invalidate any such amendment.	1574

(C) If the proposed amendment intends to rezone or redistrict	1575
ten or fewer parcels of land as listed on the county auditor's	1576
current tax list, the published and mailed notices shall set forth	1577
the time, date, and place of the public hearing and include all of	1578
the following:	1579

(1) The name of the county rural zoning commission that will	1580
be conducting the hearing;	1581

(2) A statement indicating that the motion, resolution, or	1582
application is an amendment to the zoning resolution;	1583

(3) A list of the addresses of all properties to be rezoned	1584
or redistricted by the proposed amendment and of the names of	1585
owners of these properties, as they appear on the county auditor's	1586
current tax list;	1587

(4) The present zoning classification of property named in	1588
the proposed amendment and the proposed zoning classification of	1589
that property;	1590

(5) The time and place where the motion, resolution, or	1591
application proposing to amend the zoning resolution will be	1592
available for examination for a period of at least ten days prior	1593
to the hearing;	1594

(6) The name of the person responsible for giving notice of	1595
the public hearing by publication, by mail, or by both publication	1596
and mail;	1597

(7) A statement that, after the conclusion of the hearing,	1598
the matter will be submitted to the board of county commissioners	1599
for its action;	1600

(8) Any other information requested by the commission.

1601

(D) If the proposed amendment alters the text of the zoning	1602
resolution, or rezones or redistricts more than ten parcels of	1603
land as listed on the county auditor's current tax list, the	1604
published notice shall set forth the time, date, and place of the	1605
public hearing and include all of the following:	1606

(1) The name of the county rural zoning commission that will	1607
be conducting the hearing on the proposed amendment;	1608

(2) A statement indicating that the motion, application, or	1609
resolution is an amendment to the zoning resolution;	1610

(3) The time and place where the text and maps of the	1611
proposed amendment will be available for examination for a period	1612
of at least ten days prior to the hearing;	1613

(4) The name of the person responsible for giving notice of	1614
the hearing by publication;	1615

(5) A statement that, after the conclusion of the hearing,	1616
the matter will be submitted to the board of county commissioners	1617
for its action;	1618

(6) Any other information requested by the commission.

1619

Hearings shall be held in the county court house or in a	1620
public place designated by the commission.	1621

(E) Within five days after the adoption of the motion	1622
described in division (A) of this section, the certification of	1623
the resolution described in division (A) of this section, or the	1624
filing of the application described in division (A) of this	1625
section, the county rural zoning commission shall transmit a copy	1626
of it together with text and map pertaining to it to the county or	1627
regional planning commission, if there is such a commission.	1628

The county or regional planning commission shall recommend	1629
the approval or denial of the proposed amendment or the approval	1630
of some modification of it and shall submit its recommendation to	1631
the county rural zoning commission. The recommendation shall be	1632
considered at the public hearing held by the county rural zoning	1633
commission on the proposed amendment.	1634

The county rural zoning commission, within thirty days after	1635
the hearing, shall recommend the approval or denial of the	1636
proposed amendment, or the approval of some modification of it,	1637
and shall submit that recommendation together with the motion,	1638
application, or resolution involved, the text and map pertaining	1639
to the proposed amendment, and the recommendation of the county or	1640
regional planning commission on it to the board of county	1641
commissioners.	1642

The board of county commissioners, upon receipt of that	1643
recommendation, shall set a time for a public hearing on the	1644
proposed amendment, which date shall be not more than thirty days	1645
from the date of the receipt of that recommendation. Notice of the	1646
hearing shall be given by the board by one publication in one or	1647
more newspapers of general circulation in the county, at least ten	1648
days before the date of the hearing.	1649

(F) If the proposed amendment intends to rezone or redistrict	1650
ten or fewer parcels of land as listed on the county auditor's	1651
current tax list, the published notice shall set forth the time,	1652
date, and place of the public hearing and include all of the	1653
following:	1654

(1) The name of the board of county commissioners that will	1655
be conducting the hearing;	1656

(2) A statement indicating that the motion, application, or	1657
resolution is an amendment to the zoning resolution;	1658

(3) A list of the addresses of all properties to be rezoned	1659
or redistricted by the proposed amendment and of the names of	1660
owners of those properties, as they appear on the county auditor's	1661
current tax list;	1662

(4) The present zoning classification of property named in	1663
the proposed amendment and the proposed zoning classification of	1664
that property;	1665

(5) The time and place where the motion, application, or	1666
resolution proposing to amend the zoning resolution will be	1667
available for examination for a period of at least ten days prior	1668
to the hearing;	1669

(6) The name of the person responsible for giving notice of	1670
the hearing by publication, by mail, or by both publication and	1671
mail;	1672

(7) Any other information requested by the board.

1673

(G) If the proposed amendment alters the text of the zoning	1674
resolution, or rezones or redistricts more than ten parcels of	1675
land as listed on the county auditor's current tax list, the	1676
published notice shall set forth the time, date, and place of the	1677
public hearing and include all of the following:	1678

(1) The name of the board of county commissioners that will	1679
be conducting the hearing on the proposed amendment;	1680

(2) A statement indicating that the motion, application, or	1681
resolution is an amendment to the zoning resolution;	1682

(3) The time and place where the text and maps of the	1683
proposed amendment will be available for examination for a period	1684
of at least ten days prior to the hearing;	1685

(4) The name of the person responsible for giving notice of	1686
the hearing by publication;	1687

(5) Any other information requested by the board.

1688

(H) Within twenty days after its public hearing, the board of	1689
county commissioners shall either adopt or deny the recommendation	1690
of the county rural zoning commission or adopt some modification	1691
of it. If the board denies or modifies the commission's	1692
recommendation, ~~the unanimous~~a majority vote of the board shall	1693
be required.	1694

The proposed amendment, if adopted by the board, shall become	1695
effective in thirty days after the date of its adoption, unless,	1696
within thirty days after the adoption, there is presented to the	1697
board of county commissioners a petition, signed by a number of	1698
qualified voters residing in the unincorporated area of the	1699
township or part of that unincorporated area included in the	1700
zoning plan equal to not less than eight per cent of the total	1701
vote cast for all candidates for governor in that area at the most	1702
recent general election at which a governor was elected,	1703
requesting the board to submit the amendment to the electors of	1704
that area for approval or rejection at a special election to be	1705
held on the day of the next primary or general election. Each part	1706
of this petition shall contain the number and the full and correct	1707
title, if any, of the zoning amendment resolution, motion, or	1708
application, furnishing the name by which the amendment is known	1709
and a brief summary of its contents. In addition to meeting the	1710
requirements of this section, each petition shall be governed by	1711
the rules specified in section 3501.38 of the Revised Code.	1712

The form of a petition calling for a zoning referendum and	1713
the statement of the circulator shall be substantially as follows:	1714

"PETITION FOR ZONING REFERENDUM	1715

(if the proposal is identified by a particular name or number, or	1716
both, these should be inserted here) ........................	1717

A proposal to amend the zoning map of the unincorporated area	1718
of .............. Township, ................... County, Ohio,	1719
adopted ....... (date) .......... (followed by brief summary of	1720
the proposal).	1721

To the Board of County Commissioners of ..................	1722
County, Ohio:	1723

We, the undersigned, being electors residing in the	1724
unincorporated area of ............... Township, included within	1725
the ................. County Zoning Plan, equal to not less than	1726
eight per cent of the total vote cast for all candidates for	1727
governor in the area at the preceding general election at which a	1728
governor was elected, request the Board of County Commissioners to	1729
submit this amendment of the zoning resolution to the electors of	1730
............. Township residing within the unincorporated area of	1731
the township included in the ............... County Zoning	1732
Resolution, for approval or rejection at a special election to be	1733
held on the day of the next primary or general election to be held	1734
on ........(date)......., pursuant to section 303.12 of the	1735
Revised Code.	1736

	Street Address				Date of		1737
Signature	or R.F.D.	Township	Precinct	County	Signing		1738

..............................................................	1739

..............................................................	1740

STATEMENT OF CIRCULATOR	1741

I, .....................(name of circulator)...................,	1742
declare under penalty of election falsification that I am an	1743
elector of the state of Ohio and reside at the address appearing	1744
below my signature; that I am the circulator of the foregoing part	1745
petition containing .....(number)....... signatures; that I have	1746
witnessed the affixing of every signature; that all signers were	1747
to the best of my knowledge and belief qualified to sign; and that	1748
every signature is to the best of my knowledge and belief the	1749
signature of the person whose signature it purports to be or of an	1750
attorney in fact acting pursuant to section 3501.382 of the	1751
Revised Code.	1752

	................................		1753
	(Signature of circulator)		1754
	................................		1755
	(Address of circulator's permanent		1756
	residence in this state)		1757
	................................		1758
	(City, village, or township,		1759
	and zip code)		1760

WHOEVER COMMITS ELECTION FALSIFICATION IS GUILTY OF A FELONY	1761
OF THE FIFTH DEGREE."	1762

No amendment for which such a referendum vote has been	1763
requested shall be put into effect unless a majority of the vote	1764
cast on the issue is in favor of the amendment. Upon certification	1765
by the board of elections that the amendment has been approved by	1766
the voters, it shall take immediate effect.	1767

Within five working days after an amendment's effective date,	1768
the board of county commissioners shall file the text and maps of	1769
the amendment in the office of the county recorder and with the	1770
regional or county planning commission, if one exists.	1771

The failure to file any amendment, or any text and maps, or	1772
duplicates of any of these documents, with the office of the	1773
county recorder or the county or regional planning commission as	1774
required by this section does not invalidate the amendment and is	1775
not grounds for an appeal of any decision of the board of zoning	1776
appeals.	1777

Sec. 303.211. (A) Except as otherwise provided in division	1778
(B) or (C) of this section, sections 303.01 to 303.25 of the	1779
Revised Code do not confer any power on any board of county	1780
commissioners or board of zoning appeals in respect to the	1781
location, erection, construction, reconstruction, change,	1782
alteration, maintenance, removal, use, or enlargement of any	1783
buildings or structures of any public utility or railroad, whether	1784
publicly or privately owned, or the use of land by any public	1785
utility or railroad for the operation of its business. As used in	1786
this division, "public utility" does not include a person that	1787
owns or operates a solid waste facility or a solid waste transfer	1788
facility that has been issued a permit under Chapter 3734. of the	1789
Revised Code or a construction and demolition debris facility that	1790
has been issued a permit under Chapter 3714. of the Revised Code.	1791

(B)(1) As used in this division, "telecommunications tower"	1792
means any free-standing structure, or any structure to be attached	1793
to a building or other structure, that meets all of the following	1794
criteria:	1795

(a) The free-standing or attached structure is proposed to be	1796
constructed on or after October 31, 1996.	1797

(b) The free-standing or attached structure is proposed to be	1798
owned or principally used by a public utility engaged in the	1799
provision of telecommunications services.	1800

(c) The free-standing or attached structure is proposed to be	1801
located in an unincorporated area of a township, in an area zoned	1802
for residential use.	1803

(d)(i) The free-standing structure is proposed to top at a	1804
height that is greater than either the maximum allowable height of	1805
residential structures within the zoned area as set forth in the	1806
applicable zoning regulations, or the maximum allowable height of	1807
such a free-standing structure as set forth in any applicable	1808
zoning regulations in effect immediately prior to October 31,	1809
1996, or as those regulations subsequently are amended.	1810

(ii) The attached structure is proposed to top at a height	1811
that is greater than either the height of the building or other	1812
structure to which it is to be attached, or the maximum allowable	1813
height of such an attached structure as set forth in any	1814
applicable zoning regulations in effect immediately prior to	1815
October 31, 1996, or as those regulations subsequently are	1816
amended.	1817

(e) The free-standing or attached structure is proposed to	1818
have attached to it radio frequency transmission or reception	1819
equipment.	1820

(2) Sections 303.01 to 303.25 of the Revised Code confer	1821
power on a board of county commissioners or board of zoning	1822
appeals with respect to the location, erection, construction,	1823
reconstruction, change, alteration, removal, or enlargement of a	1824
telecommunications tower, but not with respect to the maintenance	1825
or use of such a tower or any change or alteration that would not	1826
substantially increase the tower's height. However, the power so	1827
conferred shall apply to a particular telecommunications tower	1828
only upon the provision of a notice, in accordance with division	1829
(B)(4)(a) of this section, to the person proposing to construct	1830
the tower.	1831

(3) Any person who plans to construct a telecommunications	1832
tower in an area subject to county zoning regulations shall	1833
provide both of the following by certified mail:	1834

(a) Written notice to the board of township trustees of the	1835
township in which the tower is proposed to be constructed and to	1836
each owner of property, as shown on the county auditor's current	1837
tax list, whose land is contiguous to or directly across a street	1838
or roadway from the property on which the tower is proposed to be	1839
constructed, stating all of the following in clear and concise	1840
language:	1841

(i) The person's intent to construct the tower;

1842

(ii) A description of the property sufficient to identify the	1843
proposed location;	1844

(iii) That, no later than fifteen days after the date of	1845
mailing of the notice, such board of township trustees or any such	1846
property owner may give written notice to the board of county	1847
commissioners requesting that sections 303.01 to 303.25 of the	1848
Revised Code apply to the proposed location of the tower as	1849
provided under division (B)(4)(a) of this section.	1850

If the notice to the board of township trustees or to a	1851
property owner is returned unclaimed or refused, the person shall	1852
mail the notice by regular mail. The failure of delivery of the	1853
notice does not invalidate the notice.	1854

(b) Written notice to the board of county commissioners of	1855
the information specified in divisions (B)(3)(a)(i) and (ii) of	1856
this section. The notice to the board also shall include	1857
verification that the person has complied with division (B)(3)(a)	1858
of this section.	1859

(4)(a) If the board of county commissioners receives notice	1860
from the board of township trustees or a property owner under	1861
division (B)(3)(a)(iii) of this section within the time specified	1862
in that division or if a member of the board of county	1863
commissioners makes an objection to the proposed location of the	1864
telecommunications tower within fifteen days after the date of	1865
mailing of the notice sent under division (B)(3)(b) of this	1866
section, the board of county commissioners shall send the person	1867
proposing to construct the tower written notice that the tower is	1868
subject to the power conferred by and in accordance with division	1869
(B)(2) of this section. The notice shall be sent no later than	1870
five days after the earlier of the date the board first receives	1871
such a notice from the board of township trustees or a property	1872
owner or the date upon which a member of the board of county	1873
commissioners makes an objection. Upon the date of mailing of the	1874
notice to the person, sections 303.01 to 303.25 of the Revised	1875
Code shall apply to the tower.	1876

(b) If the board of county commissioners receives no notice	1877
under division (B)(3)(a)(iii) of this section within the time	1878
prescribed by that division or no board member has an objection as	1879
provided under division (B)(4)(a) of this section within the time	1880
prescribed by that division, division (A) of this section shall	1881
apply to the tower without exception.	1882

(C) Sections 303.01 to 303.25 of the Revised Code confer	1883
power on a board of county commissioners or board of zoning	1884
appeals with respect to the location, erection, construction,	1885
reconstruction, change, alteration, maintenance, removal, use, or	1886
enlargement of any buildings or structures of a public utility	1887
engaged in the business of transporting persons or property, or	1888
both, or providing or furnishing such transportation service, over	1889
any public street, road, or highway in this state, and with	1890
respect to the use of land by any such public utility for the	1891
operation of its business, to the extent that any exercise of such	1892
power is reasonable and not inconsistent with Chapters 4901.,	1893
4903., 4905., 4909., 4921., and 4923. of the Revised Code.	1894
However, this division confers no power on a board of county	1895
commissioners or board of zoning appeals with respect to a	1896
building or structure of, or the use of land by, a person engaged	1897
in the transportation of farm supplies to the farm or farm	1898
products from farm to market or to food fabricating plants.	1899

(D) Sections 303.01 to 303.25 of the Revised Code confer no	1900
power on any county rural zoning commission, board of county	1901
commissioners, or board of zoning appeals to prohibit the sale or	1902
use of alcoholic beverages in areas where the establishment and	1903
operation of any retail business, hotel, lunchroom, or restaurant	1904
is permitted.	1905

(E)(1) Any person who plans to construct a telecommunications	1906
tower within one hundred feet of a residential dwelling shall	1907
provide a written notice to the owner of the residential dwelling	1908
and to the person occupying the residence, if that person is not	1909
the owner of the residence, stating in clear and concise language	1910
the person's intent to construct the tower and a description of	1911
the property sufficient to identify the proposed location. The	1912
notice shall be sent by certified mail. If the notice is returned	1913
unclaimed or refused, the person shall mail the notice by regular	1914
mail. The failure of delivery does not invalidate the notice.	1915

(2) As used in division (E) of this section:

1916

(a) "Residential dwelling" means a building used or intended	1917
to be used as a personal residence by the owner, part-time owner,	1918
or lessee of the building, or any person authorized by such a	1919
person to use the building as a personal residence.	1920

(b) "Telecommunications tower" has the same meaning as in	1921
division (B)(1) of this section, except that the proposed location	1922
of the free-standing or attached structure may be an area other	1923
than an unincorporated area of a township, in an area zoned for	1924
residential use.	1925

Sec. 307.697. (A) For the purpose of section 307.696 of the	1926
Revised Code and to pay any or all of the charge the board of	1927
elections makes against the county to hold the election on the	1928
question of levying the tax, or for those purposes and to provide	1929
revenues to the county for permanent improvements, the board of	1930
county commissioners of a county may levy a tax not to exceed	1931
three dollars on each gallon of spirituous liquor sold to or	1932
purchased by liquor permit holders for resale, and sold at retail	1933
by the division of liquor control, in the county. The tax shall be	1934
levied on the number of gallons so sold. The tax may be levied for	1935
any number of years not exceeding twenty.	1936

The tax shall be levied pursuant to a resolution of the board	1937
of county commissioners approved by a majority of the electors in	1938
the county voting on the question of levying the tax, which	1939
resolution shall specify the rate of the tax, the number of years	1940
the tax will be levied, and the purposes for which the tax is	1941
levied. The election may be held on the date of a general or	1942
special election held not sooner than seventy-five days after the	1943
date the board certifies its resolution to the board of elections.	1944
If approved by the electors, the tax takes effect on the first day	1945
of the month specified in the resolution but not sooner than the	1946
first day of the month that is at least sixty days after the	1947
certification of the election results by the board of elections. A	1948
copy of the resolution levying the tax shall be certified to the	1949
division of liquor control at least sixty days prior to the date	1950
on which the tax is to become effective.	1951

(B) A resolution under this section may be joined on the	1952
ballot as a single question with a resolution adopted under	1953
section 4301.421 or 5743.024 of the Revised Code to levy a tax for	1954
the same purposes, and for the purpose of paying the expenses of	1955
administering that tax.	1956

(C) The form of the ballot in an election held pursuant to	1957
this section or section 4301.421 or 5743.024 of the Revised Code	1958
shall be as follows or in any other form acceptable to the	1959
secretary of state:	1960

"For the purpose of paying not more than one-half of the	1961
costs of providing a public sports facility together with related	1962
redevelopment and economic development projects, shall (an) excise	1963
tax(es) be levied by .......... county at the rate of ......	1964
(dollars on each gallon of spirituous liquor sold in the county by	1965
the Ohio division of liquor control, cents per gallon on the sale	1966
of beer at wholesale in the county, cents per gallon on the sale	1967
of wine and mixed beverages at wholesale in the county, cents per	1968
gallon on the sale of cider at wholesale in the county, or mills	1969
per cigarette on the sale of cigarettes at wholesale in the	1970
county), for ...... years?	1971

1972

		Yes			1973
		No	"		1974

1975

For an election in which questions under this section or	1976
section 4301.421 or 5743.024 of the Revised Code are joined as a	1977
single question, the form of the ballot shall be as above, except	1978
each of the proposed taxes shall be listed.	1979

(D) The board of county commissioners of a county in which a	1980
tax is imposed under this section on July 19, 1995, may levy a tax	1981
for the purpose of section 307.673 of the Revised Code regardless	1982
of whether or not the cooperative agreement authorized under that	1983
section has been entered into prior to the day the resolution	1984
adopted under division (D)(1) or (2) of this section is adopted,	1985
and for the purpose of reimbursing a county for costs incurred in	1986
the construction of a sports facility pursuant to an agreement	1987
entered into by the county under section 307.696 of the Revised	1988
Code. The tax shall be levied and approved in one of the manners	1989
prescribed by division (D)(1) or (2) of this section.	1990

(1) The tax may be levied pursuant to a resolution adopted by	1991
a majority of the members of the board of county commissioners not	1992
later than forty-five days after July 19, 1995. A board of county	1993
commissioners approving a tax under division (D)(1) of this	1994
section may approve a tax under division (B)(1) of section	1995
4301.421 or division (C)(1) of section 5743.024 of the Revised	1996
Code at the same time. Subject to the resolution being submitted	1997
to a referendum under sections 305.31 to 305.41 of the Revised	1998
Code, the resolution shall take effect immediately, but the tax	1999
levied pursuant to the resolution shall not be levied prior to the	2000
day following the last day the tax levied pursuant to divisions	2001
(A), (B), and (C) of this section may be levied.	2002

(2) The tax may be levied pursuant to a resolution adopted by	2003
a majority of the members of the board of county commissioners not	2004
later than forty-five days after July 19, 1995, and approved by a	2005
majority of the electors of the county voting on the question of	2006
levying the tax at the next succeeding general election following	2007
July 19, 1995. The board of county commissioners shall certify a	2008
copy of the resolution to the board of elections immediately upon	2009
adopting a resolution under division (D)(2) of this section, and	2010
the board of elections shall place the question of levying the tax	2011
on the ballot at that election. The form of the ballot shall be as	2012
prescribed by division (C) of this section, except that the phrase	2013
"paying not more than one-half of the costs of providing a sports	2014
facility together with related redevelopment and economic	2015
development projects" shall be replaced by the phrase "paying the	2016
costs of constructing or renovating a sports facility and	2017
reimbursing a county for costs incurred by the county in the	2018
construction of a sports facility," and the phrase ", beginning	2019
.......... (here insert the earliest date the tax would take	2020
effect)" shall be appended after "years." A board of county	2021
commissioners submitting the question of a tax under division	2022
(D)(2) of this section may submit the question of a tax under	2023
division (B)(2) of section 4301.421 or division (C)(2) of section	2024
5743.024 of the Revised Code as a single question, and the form of	2025
the ballot shall include each of the proposed taxes.	2026

If approved by a majority of electors voting on the question,	2027
the tax shall take effect on the day specified on the ballot,	2028
which shall not be earlier than the day following the last day the	2029
tax levied pursuant to divisions (A), (B), and (C) of this section	2030
may be levied.	2031

The rate of a tax levied pursuant to division (D)(1) or (2)	2032
of this section shall not exceed the rate specified in division	2033
(A) of this section. A tax levied pursuant to division (D)(1) or	2034
(2) of this section may be levied for any number of years not	2035
exceeding twenty.	2036

A board of county commissioners adopting a resolution under	2037
division (D)(1) or (2) of this section shall certify a copy of the	2038
resolution to the division of liquor control immediately upon	2039
adoption of the resolution.	2040

(E) No tax shall be levied under this section on or after the	2041
effective date of the amendment of this section by the capital	2042
appropriations act of the 127th general assembly. This division	2043
does not prevent the collection of any tax levied under this	2044
section before that date so long as that tax remains effective.	2045

Sec. 321.261. (A) Five per cent of all delinquent real	2046
property, personal property, and manufactured and mobile home	2047
taxes and assessments collected by the county treasurer shall be	2048
deposited in the delinquent tax and assessment collection fund,	2049
which shall be created in the county treasury. ~~The~~Except as	2050
provided in division (B) of this section, the moneys in the fund,	2051
one-half of which shall be appropriated by the board of county	2052
commissioners to the treasurer and one-half of which shall be	2053
appropriated to the county prosecuting attorney, shall be used	2054
solely in connection with the collection of delinquent real	2055
property, personal property, and manufactured and mobile home	2056
taxes and assessments.	2057

Annually by the first day of December, the treasurer and the	2058
prosecuting attorney each shall submit a report to the board	2059
regarding the use of the moneys appropriated to their respective	2060
offices from the delinquent tax and assessment collection fund.	2061
Each report shall specify the amount appropriated to the office	2062
during the current calendar year, an estimate of the amount so	2063
appropriated that will be expended by the end of the year, a	2064
summary of how the amount appropriated has been expended in	2065
connection with delinquent tax collection activities, and an	2066
estimate of the amount that will be credited to the fund during	2067
the ensuing calendar year.	2068

(B) A board of county commissioners of a county with a	2069
population exceeding one million two hundred thousand may, by	2070
resolution, authorize the use of up to three million dollars each	2071
year in the county's delinquent tax and assessment collection fund	2072
to prevent residential mortgage foreclosures in the county and to	2073
assist municipal corporations located in the county in the	2074
nuisance abatement of deteriorated residential buildings in	2075
foreclosure. The funds shall be used to provide financial	2076
assistance in the form of loans to borrowers in default on their	2077
home mortgages, including for the payment of late fees, to clear	2078
arrearage balances, and to augment moneys used in the county's	2079
foreclosure prevention program. Upon application by a municipal	2080
corporation located in the county, the funds also shall be used to	2081
pay the cost of securing deteriorated residential buildings in	2082
foreclosure, including paying the costs of securing such	2083
buildings, lot maintenance, and demolition.	2084

Sec. 351.26. (A) The board of directors of a convention	2085
facilities authority may adopt a resolution requesting the board	2086
of county commissioners of the county in which the convention	2087
facilities authority has its territory to propose the question of	2088
a tax to be levied pursuant to this section and section 4301.424	2089
or sections 5743.026 and 5743.324 of the Revised Code for the	2090
purpose of construction or renovation of a sports facility. The	2091
board of directors shall certify a copy of the resolution to the	2092
board of county commissioners not later than ninety days prior to	2093
the day of the election at which the board of directors requests	2094
the board of county commissioners to submit the question of the	2095
tax. The resolution shall state the rate at which the tax would be	2096
levied, the purpose for which the tax would be levied, the number	2097
of years the tax would be levied, the section of the Revised Code	2098
under which the tax would be levied, and the date of the election	2099
at which the board of directors requests the board of county	2100
commissioners to submit the question of the tax, all of which are	2101
subject to the limitations of this section and section 4301.424 or	2102
sections 5743.026 and 5743.324 of the Revised Code.	2103

Upon receiving a copy of such a resolution from the board of	2104
directors, the board of county commissioners shall adopt a	2105
resolution either approving or rejecting the proposal, and certify	2106
a copy of its resolution to the board of directors. If the board	2107
of county commissioners approves the proposal, the board of county	2108
commissioners shall propose the question of levying a tax pursuant	2109
to section 4301.424 of the Revised Code or pursuant to sections	2110
5743.026 and 5743.324 of the Revised Code, as specified in the	2111
board of directors' resolution, for the purpose of construction or	2112
renovation of a sports facility.	2113

(B) The form of the ballot in an election held on the	2114
question of levying a tax proposed pursuant to section 4301.424 or	2115
5743.026 of the Revised Code shall be as follows or in any other	2116
form acceptable to the secretary of state:	2117

"For the purpose of paying the costs of ..........	2118
(constructing or renovating) a sports facility, shall (an) excise	2119
tax(es) be levied by the .......... county for the convention	2120
facilities authority of .......... county at the rate of ......	2121
(dollars on each gallon of spirituous liquor sold in the county by	2122
the Ohio division of liquor control, cents per gallon on the sale	2123
of beer at wholesale in the county, cents per gallon on the sale	2124
of wine and mixed beverages at wholesale in the county, or mills	2125
per cigarette on the sale of cigarettes at wholesale in the	2126
county), for ...... years?	2127

2128

		Yes			2129
		No	"		2130

2131

For an election in which questions under section 4301.424 or	2132
5743.026 of the Revised Code are joined as a single question, the	2133
form of the ballot shall be as above, except each of the proposed	2134
taxes shall be listed.	2135

(C) No tax shall be levied under this section on or after the	2136
effective date of the amendment of this section by the capital appropriations act of the	2137
127th general assembly. This division does not prevent the	2138
collection of any tax levied under this section before that date	2139
so long as that tax remains effective.	2140

Sec. 519.12. (A)(1) Amendments to the zoning resolution may	2141
be initiated by motion of the township zoning commission, by the	2142
passage of a resolution by the board of township trustees, or by	2143
the filing of an application by one or more of the owners or	2144
lessees of property within the area proposed to be changed or	2145
affected by the proposed amendment with the township zoning	2146
commission. The board of township trustees may require that the	2147
owner or lessee of property filing an application to amend the	2148
zoning resolution pay a fee to defray the cost of advertising,	2149
mailing, filing with the county recorder, and other expenses. If	2150
the board of township trustees requires such a fee, it shall be	2151
required generally, for each application. The board of township	2152
trustees, upon the passage of such a resolution, shall certify it	2153
to the township zoning commission.	2154

(2) Upon the adoption of a motion by the township zoning	2155
commission, the certification of a resolution by the board of	2156
township trustees to the commission, or the filing of an	2157
application by property owners or lessees as described in division	2158
(A)(1) of this section with the commission, the commission shall	2159
set a date for a public hearing, which date shall not be less than	2160
twenty nor more than forty days from the date of the certification	2161
of such a resolution, the date of adoption of such a motion, or	2162
the date of the filing of such an application. Notice of the	2163
hearing shall be given by the commission by one publication in one	2164
or more newspapers of general circulation in the township at least	2165
ten days before the date of the hearing.	2166

(B) If the proposed amendment intends to rezone or redistrict	2167
ten or fewer parcels of land, as listed on the county auditor's	2168
current tax list, written notice of the hearing shall be mailed by	2169
the township zoning commission, by first class mail, at least ten	2170
days before the date of the public hearing to all owners of	2171
property within and contiguous to and directly across the street	2172
from the area proposed to be rezoned or redistricted to the	2173
addresses of those owners appearing on the county auditor's	2174
current tax list. The failure of delivery of that notice shall not	2175
invalidate any such amendment.	2176

(C) If the proposed amendment intends to rezone or redistrict	2177
ten or fewer parcels of land as listed on the county auditor's	2178
current tax list, the published and mailed notices shall set forth	2179
the time, date, and place of the public hearing and include all of	2180
the following:	2181

(1) The name of the township zoning commission that will be	2182
conducting the hearing;	2183

(2) A statement indicating that the motion, resolution, or	2184
application is an amendment to the zoning resolution;	2185

(3) A list of the addresses of all properties to be rezoned	2186
or redistricted by the proposed amendment and of the names of	2187
owners of those properties, as they appear on the county auditor's	2188
current tax list;	2189

(4) The present zoning classification of property named in	2190
the proposed amendment and the proposed zoning classification of	2191
that property;	2192

(5) The time and place where the motion, resolution, or	2193
application proposing to amend the zoning resolution will be	2194
available for examination for a period of at least ten days prior	2195
to the hearing;	2196

(6) The name of the person responsible for giving notice of	2197
the hearing by publication, by mail, or by both publication and	2198
mail;	2199

(7) A statement that, after the conclusion of the hearing,	2200
the matter will be submitted to the board of township trustees for	2201
its action;	2202

(8) Any other information requested by the commission.

2203

(D) If the proposed amendment alters the text of the zoning	2204
resolution, or rezones or redistricts more than ten parcels of	2205
land as listed on the county auditor's current tax list, the	2206
published notice shall set forth the time, date, and place of the	2207
public hearing and include all of the following:	2208

(1) The name of the township zoning commission that will be	2209
conducting the hearing on the proposed amendment;	2210

(2) A statement indicating that the motion, application, or	2211
resolution is an amendment to the zoning resolution;	2212

(3) The time and place where the text and maps of the	2213
proposed amendment will be available for examination for a period	2214
of at least ten days prior to the hearing;	2215

(4) The name of the person responsible for giving notice of	2216
the hearing by publication;	2217

(5) A statement that, after the conclusion of the hearing,	2218
the matter will be submitted to the board of township trustees for	2219
its action;	2220

(6) Any other information requested by the commission.

2221

(E) Within five days after the adoption of the motion	2222
described in division (A) of this section, the certification of	2223
the resolution described in division (A) of this section, or the	2224
filing of the application described in division (A) of this	2225
section, the township zoning commission shall transmit a copy of	2226
it together with text and map pertaining to it to the county or	2227
regional planning commission, if there is such a commission.	2228

The county or regional planning commission shall recommend	2229
the approval or denial of the proposed amendment or the approval	2230
of some modification of it and shall submit its recommendation to	2231
the township zoning commission. The recommendation shall be	2232
considered at the public hearing held by the township zoning	2233
commission on the proposed amendment.	2234

The township zoning commission, within thirty days after the	2235
hearing, shall recommend the approval or denial of the proposed	2236
amendment, or the approval of some modification of it, and submit	2237
that recommendation together with the motion, application, or	2238
resolution involved, the text and map pertaining to the proposed	2239
amendment, and the recommendation of the county or regional	2240
planning commission on it to the board of township trustees.	2241

The board of township trustees, upon receipt of that	2242
recommendation, shall set a time for a public hearing on the	2243
proposed amendment, which date shall not be more than thirty days	2244
from the date of the receipt of that recommendation. Notice of the	2245
hearing shall be given by the board by one publication in one or	2246
more newspapers of general circulation in the township, at least	2247
ten days before the date of the hearing.	2248

(F) If the proposed amendment intends to rezone or redistrict	2249
ten or fewer parcels of land as listed on the county auditor's	2250
current tax list, the published notice shall set forth the time,	2251
date, and place of the public hearing and include all of the	2252
following:	2253

(1) The name of the board of township trustees that will be	2254
conducting the hearing;	2255

(2) A statement indicating that the motion, application, or	2256
resolution is an amendment to the zoning resolution;	2257

(3) A list of the addresses of all properties to be rezoned	2258
or redistricted by the proposed amendment and of the names of	2259
owners of those properties, as they appear on the county auditor's	2260
current tax list;	2261

(4) The present zoning classification of property named in	2262
the proposed amendment and the proposed zoning classification of	2263
that property;	2264

(5) The time and place where the motion, application, or	2265
resolution proposing to amend the zoning resolution will be	2266
available for examination for a period of at least ten days prior	2267
to the hearing;	2268

(6) The name of the person responsible for giving notice of	2269
the hearing by publication, by mail, or by both publication and	2270
mail;	2271

(7) Any other information requested by the board.

2272

(G) If the proposed amendment alters the text of the zoning	2273
resolution, or rezones or redistricts more than ten parcels of	2274
land as listed on the county auditor's current tax list, the	2275
published notice shall set forth the time, date, and place of the	2276
public hearing and include all of the following:	2277

(1) The name of the board of township trustees that will be	2278
conducting the hearing on the proposed amendment;	2279

(2) A statement indicating that the motion, application, or	2280
resolution is an amendment to the zoning resolution;	2281

(3) The time and place where the text and maps of the	2282
proposed amendment will be available for examination for a period	2283
of at least ten days prior to the hearing;	2284

(4) The name of the person responsible for giving notice of	2285
the hearing by publication;	2286

(5) Any other information requested by the board.

2287

(H) Within twenty days after its public hearing, the board of	2288
township trustees shall either adopt or deny the recommendations	2289
of the township zoning commission or adopt some modification of	2290
them. If the board denies or modifies the commission's	2291
recommendations, ~~the unanimous~~a majority vote of the board shall	2292
be required.	2293

The proposed amendment, if adopted by the board, shall become	2294
effective in thirty days after the date of its adoption, unless,	2295
within thirty days after the adoption, there is presented to the	2296
board of township trustees a petition, signed by a number of	2297
registered electors residing in the unincorporated area of the	2298
township or part of that unincorporated area included in the	2299
zoning plan equal to not less than eight per cent of the total	2300
vote cast for all candidates for governor in that area at the most	2301
recent general election at which a governor was elected,	2302
requesting the board of township trustees to submit the amendment	2303
to the electors of that area for approval or rejection at a	2304
special election to be held on the day of the next primary or	2305
general election that occurs at least seventy-five days after the	2306
petition is filed. Each part of this petition shall contain the	2307
number and the full and correct title, if any, of the zoning	2308
amendment resolution, motion, or application, furnishing the name	2309
by which the amendment is known and a brief summary of its	2310
contents. In addition to meeting the requirements of this section,	2311
each petition shall be governed by the rules specified in section	2312
3501.38 of the Revised Code.	2313

The form of a petition calling for a zoning referendum and	2314
the statement of the circulator shall be substantially as follows:	2315

"PETITION FOR ZONING REFERENDUM	2316

(if the proposal is identified by a particular name or number, or	2317
both, these should be inserted here) .......................	2318

A proposal to amend the zoning map of the unincorporated area	2319
of ............. Township, ................. County, Ohio, adopted	2320
.....(date)..... (followed by brief summary of the proposal).	2321

To the Board of Township Trustees of .....................	2322
Township, ................. County, Ohio:	2323

~~...................... County, Ohio:~~	2324

We, the undersigned, being electors residing in the	2325
unincorporated area of ....................... Township, included	2326
within the ............. Township Zoning Plan, equal to not less	2327
than eight per cent of the total vote cast for all candidates for	2328
governor in the area at the preceding general election at which a	2329
governor was elected, request the Board of Township Trustees to	2330
submit this amendment of the zoning resolution to the electors of	2331
........................ Township residing within the	2332
unincorporated area of the township included in the	2333
.................. Township Zoning Resolution, for approval or	2334
rejection at a special election to be held on the day of the	2335
primary or general election to be held on .....(date).....,	2336
pursuant to section 519.12 of the Revised Code.	2337

	Street Address				Date of		2338
Signature	or R.F.D.	Township	Precinct	County	Signing		2339

..............................................................	2340

..............................................................	2341

STATEMENT OF CIRCULATOR	2342

I, .............(name of circulator).........., declare under	2343
penalty of election falsification that I am an elector of the	2344
state of Ohio and reside at the address appearing below my	2345
signature; that I am the circulator of the foregoing part petition	2346
containing .......(number)....... signatures; that I have	2347
witnessed the affixing of every signature; that all signers were	2348
to the best of my knowledge and belief qualified to sign; and that	2349
every signature is to the best of my knowledge and belief the	2350
signature of the person whose signature it purports to be or of an	2351
attorney in fact acting pursuant to section 3501.382 of the	2352
Revised Code.	2353

	................................		2354
	(Signature of circulator)		2355
	................................		2356
	(Address of circulator's permanent		2357
	residence in this state)		2358
	................................		2359
	(City, village, or township,		2360
	and zip code)		2361

WHOEVER COMMITS ELECTION FALSIFICATION IS GUILTY OF A FELONY	2362
OF THE FIFTH DEGREE."	2363

The petition shall be filed with the board of township	2364
trustees and shall be accompanied by an appropriate map of the	2365
area affected by the zoning proposal. Within two weeks after	2366
receiving a petition filed under this section, the board of	2367
township trustees shall certify the petition to the board of	2368
elections. A petition filed under this section shall be certified	2369
to the board of elections not less than seventy-five days prior to	2370
the election at which the question is to be voted upon.	2371

The board of elections shall determine the sufficiency and	2372
validity of each petition certified to it by a board of township	2373
trustees under this section. If the board of elections determines	2374
that a petition is sufficient and valid, the question shall be	2375
voted upon at a special election to be held on the day of the next	2376
primary or general election that occurs at least seventy-five days	2377
after the date the petition is filed with the board of township	2378
trustees, regardless of whether any election will be held to	2379
nominate or elect candidates on that day.	2380

No amendment for which such a referendum vote has been	2381
requested shall be put into effect unless a majority of the vote	2382
cast on the issue is in favor of the amendment. Upon certification	2383
by the board of elections that the amendment has been approved by	2384
the voters, it shall take immediate effect.	2385

Within five working days after an amendment's effective date,	2386
the board of township trustees shall file the text and maps of the	2387
amendment in the office of the county recorder and with the county	2388
or regional planning commission, if one exists.	2389

The failure to file any amendment, or any text and maps, or	2390
duplicates of any of these documents, with the office of the	2391
county recorder or the county or regional planning commission as	2392
required by this section does not invalidate the amendment and is	2393
not grounds for an appeal of any decision of the board of zoning	2394
appeals.	2395

Sec. 519.211. (A) Except as otherwise provided in division	2396
(B) or (C) of this section, sections 519.02 to 519.25 of the	2397
Revised Code confer no power on any board of township trustees or	2398
board of zoning appeals in respect to the location, erection,	2399
construction, reconstruction, change, alteration, maintenance,	2400
removal, use, or enlargement of any buildings or structures of any	2401
public utility or railroad, whether publicly or privately owned,	2402
or the use of land by any public utility or railroad, for the	2403
operation of its business. As used in this division, "public	2404
utility" does not include a person that owns or operates a solid	2405
waste facility or a solid waste transfer facility that has been	2406
issued a permit under Chapter 3734. of the Revised Code or a	2407
construction and demolition debris facility that has been issued a	2408
permit under Chapter 3714. of the Revised Code.	2409

(B)(1) As used in this division, "telecommunications tower"	2410
means any free-standing structure, or any structure to be attached	2411
to a building or other structure, that meets all of the following	2412
criteria:	2413

(a) The free-standing or attached structure is proposed to be	2414
constructed on or after October 31, 1996.	2415

(b) The free-standing or attached structure is proposed to be	2416
owned or principally used by a public utility engaged in the	2417
provision of telecommunications services.	2418

(c) The free-standing or attached structure is proposed to be	2419
located in an unincorporated area of a township, in an area zoned	2420
for residential use.	2421

(d)(i) The free-standing structure is proposed to top at a	2422
height that is greater than either the maximum allowable height of	2423
residential structures within the zoned area as set forth in the	2424
applicable zoning regulations, or the maximum allowable height of	2425
such a free-standing structure as set forth in any applicable	2426
zoning regulations in effect immediately prior to October 31,	2427
1996, or as those regulations subsequently are amended.	2428

(ii) The attached structure is proposed to top at a height	2429
that is greater than either the height of the building or other	2430
structure to which it is to be attached, or the maximum allowable	2431
height of such an attached structure as set forth in any	2432
applicable zoning regulations in effect immediately prior to	2433
October 31, 1996, or as those regulations subsequently are	2434
amended.	2435

(e) The free-standing or attached structure is proposed to	2436
have attached to it radio frequency transmission or reception	2437
equipment.	2438

(2) Sections 519.02 to 519.25 of the Revised Code confer	2439
power on a board of township trustees or board of zoning appeals	2440
with respect to the location, erection, construction,	2441
reconstruction, change, alteration, removal, or enlargement of a	2442
telecommunications tower, but not with respect to the maintenance	2443
or use of such a tower or any change or alteration that would not	2444
substantially increase the tower's height. However, the power so	2445
conferred shall apply to a particular telecommunications tower	2446
only upon the provision of a notice, in accordance with division	2447
(B)(4)(a) of this section, to the person proposing to construct	2448
the tower.	2449

(3) Any person who plans to construct a telecommunications	2450
tower in an area subject to township zoning regulations shall	2451
provide both of the following by certified mail:	2452

(a) Written notice to each owner of property, as shown on the	2453
county auditor's current tax list, whose land is contiguous to or	2454
directly across a street or roadway from the property on which the	2455
tower is proposed to be constructed, stating all of the following	2456
in clear and concise language:	2457

(i) The person's intent to construct the tower;

2458

(ii) A description of the property sufficient to identify the	2459
proposed location;	2460

(iii) That, no later than fifteen days after the date of	2461
mailing of the notice, any such property owner may give written	2462
notice to the board of township trustees requesting that sections	2463
519.02 to 519.25 of the Revised Code apply to the proposed	2464
location of the tower as provided under division (B)(4)(a) of this	2465
section.	2466

If the notice to a property owner is returned unclaimed or	2467
refused, the person shall mail the notice by regular mail. The	2468
failure of delivery of the notice does not invalidate the notice.	2469

(b) Written notice to the board of township trustees of the	2470
information specified in divisions (B)(3)(a)(i) and (ii) of this	2471
section. The notice to the board also shall include verification	2472
that the person has complied with division (B)(3)(a) of this	2473
section.	2474

(4)(a) If the board of township trustees receives notice from	2475
a property owner under division (B)(3)(a)(iii) of this section	2476
within the time specified in that division or if a board member	2477
makes an objection to the proposed location of the	2478
telecommunications tower within fifteen days after the date of	2479
mailing of the notice sent under division (B)(3)(b) of this	2480
section, the board shall request that the fiscal officer of the	2481
township send the person proposing to construct the tower written	2482
notice that the tower is subject to the power conferred by and in	2483
accordance with division (B)(2) of this section. The notice shall	2484
be sent no later than five days after the earlier of the date the	2485
board first receives such a notice from a property owner or the	2486
date upon which a board member makes an objection. Upon the date	2487
of mailing of the notice to the person, sections 519.02 to 519.25	2488
of the Revised Code shall apply to the tower.	2489

(b) If the board of township trustees receives no notice	2490
under division (B)(3)(a)(iii) of this section within the time	2491
prescribed by that division or no board member has an objection as	2492
provided under division (B)(4)(a) of this section within the time	2493
prescribed by that division, division (A) of this section shall	2494
apply to the tower without exception.	2495

(C) Sections 519.02 to 519.25 of the Revised Code confer	2496
power on a board of township trustees or board of zoning appeals	2497
with respect to the location, erection, construction,	2498
reconstruction, change, alteration, maintenance, removal, use, or	2499
enlargement of any buildings or structures of a public utility	2500
engaged in the business of transporting persons or property, or	2501
both, or providing or furnishing such transportation service, over	2502
any public street, road, or highway in this state, and with	2503
respect to the use of land by any such public utility for the	2504
operation of its business, to the extent that any exercise of such	2505
power is reasonable and not inconsistent with Chapters 4901.,	2506
4903., 4905., 4909., 4921., and 4923. of the Revised Code.	2507
However, this division confers no power on a board of township	2508
trustees or board of zoning appeals with respect to a building or	2509
structure of, or the use of land by, a person engaged in the	2510
transportation of farm supplies to the farm or farm products from	2511
farm to market or to food fabricating plants.	2512

(D) Sections 519.02 to 519.25 of the Revised Code confer no	2513
power on any township zoning commission, board of township	2514
trustees, or board of zoning appeals to prohibit the sale or use	2515
of alcoholic beverages in areas where the establishment and	2516
operation of any retail business, hotel, lunchroom, or restaurant	2517
is permitted.	2518

(E)(1) Any person who plans to construct a telecommunications	2519
tower within one hundred feet of a residential dwelling shall	2520
provide a written notice to the owner of the residential dwelling	2521
and to the person occupying the residence, if that person is not	2522
the owner of the residence stating in clear and concise language	2523
the person's intent to construct the tower and a description of	2524
the property sufficient to identify the proposed location. The	2525
notice shall be sent by certified mail. If the notice is returned	2526
unclaimed or refused, the person shall mail the notice by regular	2527
mail. The failure of delivery does not invalidate the notice.	2528

(2) As used in division (E) of this section:

2529

(a) "Residential dwelling" means a building used or intended	2530
to be used as a personal residence by the owner, part-time owner,	2531
or lessee of the building, or any person authorized by such a	2532
person to use the building as a personal residence.	2533

(b) "Telecommunications tower" has the same meaning as in	2534
division (B)(1) of this section, except that the proposed location	2535
of the free-standing or attached structure may be an area other	2536
than an unincorporated area of a township, in an area zoned for	2537
residential use.	2538

Sec. 1346.03. Any information provided to the attorney	2539
general by the department of taxation in accordance with division	2540
~~(G)~~(C)(5) of section 5703.21 of the Revised Code shall not be	2541
disclosed publicly by the attorney general except when it is	2542
necessary to facilitate compliance with and enforcement of section	2543
1346.01 or 1346.02 of the Revised Code.	2544

Sec. 2743.49. (A)(1) In January of each odd-numbered year,	2545
the auditor of state, in accordance with this division and	2546
division (A)(2) of this section, shall adjust the actual dollar	2547
figure specified in division (E)(2)(b) of section 2743.48 of the	2548
Revised Code or the actual dollar amount determined pursuant to	2549
this section. The adjustment shall be based on the yearly average	2550
of the previous two years of the consumer price index for all	2551
urban consumers or its successive equivalent, as determined by the	2552
United States department of labor, bureau of labor statistics, or	2553
its successor in responsibility, for all items, Series A. ~~The~~	2554
~~auditor of state shall calculate the adjustment in the following~~	2555
~~manner:~~	2556

~~(a) First, using the yearly average for the immediately~~	2557
~~preceding odd-numbered year as the base year, the auditor of state~~	2558
~~shall compare the most current average consumer price index with~~	2559
~~that determined in the even-numbered year immediately preceding~~	2560
~~that odd-numbered year and shall determine the percentage increase~~	2561
~~or decrease. The auditor of state shall multiply the percentage~~	2562
~~increase or decrease by the actual dollar figure specified in~~	2563
~~division (E)(2)(b) of section 2743.48 of the Revised Code or the~~	2564
~~actual dollar figure determined for the previous odd-numbered year~~	2565
~~under this section and shall add the product to or subtract the~~	2566
~~product from its corresponding actual dollar figure, as~~	2567
~~applicable, for the previous odd-numbered year.~~	2568

~~(b) Second, using~~Using the yearly average for the	2569
immediately preceding even-numbered year as the base year, the	2570
auditor of state shall compare the most current average consumer	2571
price index with that determined in the preceding odd-numbered	2572
year ~~immediately preceding that even-numbered year~~ and shall	2573
determine the percentage increase or decrease. The auditor of	2574
state shall multiply the percentage increase or decrease by the	2575
actual dollar figure specified in division (E)(2)(b) of section	2576
2743.48 of the Revised Code or the actual dollar figure determined	2577
under ~~division (A)(1)(a) of~~ this section for the previous	2578
~~even-numbered~~odd-numbered year and shall add the product to or	2579
subtract the product from its corresponding actual dollar figure,	2580
as applicable, for the previous odd-numbered year. ~~The resulting~~	2581
~~figure is the adjusted dollar amount determined under this section~~	2582
~~for purposes of this section and section 2743.48 of the Revised~~	2583
~~Code.~~	2584

(2) The auditor of state shall calculate the adjustment under	2585
division (A)(1) of this section on or before the thirty-first day	2586
of January of each odd-numbered year. The auditor of state shall	2587
base the adjustment on the most current consumer price index that	2588
is described in division (A)(1) of this section and that is in	2589
effect as of the first day of January of each odd-numbered year.	2590

(B)(1) The auditor of state shall certify the calculations	2591
made under division (A) of this section on or before the	2592
thirty-first day of January of each odd-numbered year.	2593

(2) On or before the fifteenth day of February of each	2594
odd-numbered year, the auditor of state shall prepare a report	2595
setting forth the amount that a wrongfully imprisoned individual	2596
is entitled to for each full year of imprisonment in the state	2597
correctional institution for the offense of which the wrongfully	2598
imprisoned individual was found guilty as provided in division	2599
(E)(2)(b) of section ~~2743.49~~2743.48 of the Revised Code and as	2600
calculated in accordance with this section. The report and all	2601
documents relating to the calculations contained in the report are	2602
public records. The report shall contain an indication of the	2603
period in which the calculated amount applies, a summary of how	2604
the amount was calculated, and a statement that the report and all	2605
related documents are available for inspection and copying at the	2606
office of the auditor of state.	2607

(3) On or before the fifteenth day of February of each	2608
odd-numbered year, the auditor of state shall transmit the report	2609
to the general assembly and to the court of claims.	2610

Sec. 2921.13. (A) No person shall knowingly make a false	2611
statement, or knowingly swear or affirm the truth of a false	2612
statement previously made, when any of the following applies:	2613

(1) The statement is made in any official proceeding.

2614

(2) The statement is made with purpose to incriminate	2615
another.	2616

(3) The statement is made with purpose to mislead a public	2617
official in performing the public official's official function.	2618

(4) The statement is made with purpose to secure the payment	2619
of unemployment compensation; Ohio works first; prevention,	2620
retention, and contingency benefits and services; disability	2621
financial assistance; retirement benefits; economic development	2622
assistance, as defined in section 9.66 of the Revised Code; or	2623
other benefits administered by a governmental agency or paid out	2624
of a public treasury.	2625

(5) The statement is made with purpose to secure the issuance	2626
by a governmental agency of a license, permit, authorization,	2627
certificate, registration, release, or provider agreement.	2628

(6) The statement is sworn or affirmed before a notary public	2629
or another person empowered to administer oaths.	2630

(7) The statement is in writing on or in connection with a	2631
report or return that is required or authorized by law.	2632

(8) The statement is in writing and is made with purpose to	2633
induce another to extend credit to or employ the offender, to	2634
confer any degree, diploma, certificate of attainment, award of	2635
excellence, or honor on the offender, or to extend to or bestow	2636
upon the offender any other valuable benefit or distinction, when	2637
the person to whom the statement is directed relies upon it to	2638
that person's detriment.	2639

(9) The statement is made with purpose to commit or	2640
facilitate the commission of a theft offense.	2641

(10) The statement is knowingly made to a probate court in	2642
connection with any action, proceeding, or other matter within its	2643
jurisdiction, either orally or in a written document, including,	2644
but not limited to, an application, petition, complaint, or other	2645
pleading, or an inventory, account, or report.	2646

(11) The statement is made on an account, form, record,	2647
stamp, label, or other writing that is required by law.	2648

(12) The statement is made in connection with the purchase of	2649
a firearm, as defined in section 2923.11 of the Revised Code, and	2650
in conjunction with the furnishing to the seller of the firearm of	2651
a fictitious or altered driver's or commercial driver's license or	2652
permit, a fictitious or altered identification card, or any other	2653
document that contains false information about the purchaser's	2654
identity.	2655

(13) The statement is made in a document or instrument of	2656
writing that purports to be a judgment, lien, or claim of	2657
indebtedness and is filed or recorded with the secretary of state,	2658
a county recorder, or the clerk of a court of record.	2659

(14) The statement is made with purpose to obtain an Ohio's	2660
best Rx program enrollment card under section 173.773 of the	2661
Revised Code or a payment under section 173.801 of the Revised	2662
Code.	2663

(15) The statement is made in an application filed with a	2664
county sheriff pursuant to section 2923.125 of the Revised Code in	2665
order to obtain or renew a license to carry a concealed handgun or	2666
is made in an affidavit submitted to a county sheriff to obtain a	2667
temporary emergency license to carry a concealed handgun under	2668
section 2923.1213 of the Revised Code.	2669

(16) The statement is required under section ~~5743.72~~5743.71	2670
of the Revised Code in connection with the person's purchase of	2671
cigarettes or tobacco products in a delivery sale.	2672

(B) No person, in connection with the purchase of a firearm,	2673
as defined in section 2923.11 of the Revised Code, shall knowingly	2674
furnish to the seller of the firearm a fictitious or altered	2675
driver's or commercial driver's license or permit, a fictitious or	2676
altered identification card, or any other document that contains	2677
false information about the purchaser's identity.	2678

(C) No person, in an attempt to obtain a license to carry a	2679
concealed handgun under section 2923.125 of the Revised Code,	2680
shall knowingly present to a sheriff a fictitious or altered	2681
document that purports to be certification of the person's	2682
competence in handling a handgun as described in division (B)(3)	2683
of section 2923.125 of the Revised Code.	2684

(D) It is no defense to a charge under division (A)(6) of	2685
this section that the oath or affirmation was administered or	2686
taken in an irregular manner.	2687

(E) If contradictory statements relating to the same fact are	2688
made by the offender within the period of the statute of	2689
limitations for falsification, it is not necessary for the	2690
prosecution to prove which statement was false but only that one	2691
or the other was false.	2692

(F)(1) Whoever violates division (A)(1), (2), (3), (4), (5),	2693
(6), (7), (8), (10), (11), (13), (14), or (16) of this section is	2694
guilty of falsification, a misdemeanor of the first degree.	2695

(2) Whoever violates division (A)(9) of this section is	2696
guilty of falsification in a theft offense. Except as otherwise	2697
provided in this division, falsification in a theft offense is a	2698
misdemeanor of the first degree. If the value of the property or	2699
services stolen is five hundred dollars or more and is less than	2700
five thousand dollars, falsification in a theft offense is a	2701
felony of the fifth degree. If the value of the property or	2702
services stolen is five thousand dollars or more and is less than	2703
one hundred thousand dollars, falsification in a theft offense is	2704
a felony of the fourth degree. If the value of the property or	2705
services stolen is one hundred thousand dollars or more,	2706
falsification in a theft offense is a felony of the third degree.	2707

(3) Whoever violates division (A)(12) or (B) of this section	2708
is guilty of falsification to purchase a firearm, a felony of the	2709
fifth degree.	2710

(4) Whoever violates division (A)(15) or (C) of this section	2711
is guilty of falsification to obtain a concealed handgun license,	2712
a felony of the fourth degree.	2713

(G) A person who violates this section is liable in a civil	2714
action to any person harmed by the violation for injury, death, or	2715
loss to person or property incurred as a result of the commission	2716
of the offense and for reasonable attorney's fees, court costs,	2717
and other expenses incurred as a result of prosecuting the civil	2718
action commenced under this division. A civil action under this	2719
division is not the exclusive remedy of a person who incurs	2720
injury, death, or loss to person or property as a result of a	2721
violation of this section.	2722

Sec. 3119.023. When a court or child support enforcement	2723
agency calculates the amount of child support to be paid pursuant	2724
to a court child support order in a proceeding in which the	2725
parents have split parental rights and responsibilities with	2726
respect to the children who are the subject of the child support	2727
order, the court or child support enforcement agency shall use a	2728
worksheet that is identical in content and form to the following:	2729

CHILD SUPPORT COMPUTATION WORKSHEET	2730

SPLIT PARENTAL RIGHTS AND RESPONSIBILITIES	2731

Name of parties ................................................	2732

Case No. .......................................................	2733

Number of minor children .......................................	2734

Number of minor children with mother .......... father .........	2735

		Column I	Column II	Column III	2736
		Father	Mother	Combined	2737
INCOME:					2738
1.a.	Annual gross income from employment or, when determined appropriate by the court or agency, average annual gross income from employment over a reasonable period of years. (Exclude overtime, bonuses, self-employment income, or commissions)				2739
		$......	$......		2740
b.	Amount of overtime, bonuses, and commissions (year 1 representing the most recent year)				2741

Father	Mother	2742
Yr. 3 $..........	Yr. 3 $..........	2743
(Three years ago)	(Three years ago)	2744
Yr. 2 $..........	Yr. 2 $..........	2745
(Two years ago)	(Two years ago)	2746
Yr. 1 $..........	Yr. 1 $..........	2747
(Last calendar year)	(Last calendar year)	2748
Average $..........	$............	2749

	(Include in Col. I and/or Col. II the average of the three years or the year 1 amount, whichever is less, if there exists a reasonable expectation that the total earnings from overtime and/or bonuses during the current calendar year will meet or exceed the amount that is the lower of the average of the three years or the year 1 amount. If, however, there exists a reasonable expectation that the total earnings from overtime/bonuses during the current calendar year will be less than the lower of the average of the 3 years or the year 1 amount, include only the amount reasonably expected to be earned this year)				2750
		$......	$......		2751
2.	For self-employment income				2752
a.	Gross receipts from business				2753
		$......	$......		2754
b.	Ordinary and necessary business expenses				2755
		$......	$......		2756
c.	5.6% of adjusted gross income or the actual marginal difference between the actual rate paid by the self-employed individual and the F.I.C.A. rate				2757
		$......	$......		2758
d.	Adjusted gross income from self-employment (subtract the sum of 2b and 2c from 2a)				2759
		$......	$......		2760
3.	Annual income from interest and dividends (whether or not taxable)				2761
		$......	$......		2762
4.	Annual income from unemployment compensation				2763
		$......	$......		2764
5.	Annual income from workers' compensation, disability insurance benefits or social security disability retirement benefits				2765
		$......	$......		2766
6.	Other annual income (identify)				2767
		$......	$......		2768
7.a.	Total annual gross income (add lines 1a, 1b, 2d, and 3-6)				2769
		$......	$......		2770
b.	Health insurance maximum (multiply line 7a by 5%)				2771
		$......	$......		2772
ADJUSTMENTS TO INCOME:					2773
8.	Adjustment for minor children born to or adopted by either parent and another parent who are living with this parent; adjustment does not apply to stepchildren (number of children times federal income tax exemption less child support received, not to exceed the federal tax exemption)				2774
		$......	$......		2775
9.	Annual court-ordered support paid for other children				2776
		$......	$......		2777
10.	Annual court-ordered spousal support paid to any spouse or former spouse				2778
		$......	$......		2779
11.	Amount of local income taxes actually paid or estimated to be paid				2780
		$......	$......		2781
12.	Mandatory work-related deductions such as union dues, uniform fees, etc. (not including taxes, social security, or retirement)				2782
		$......	$......		2783
13.	Total gross income adjustments (add lines 8 through 12)				2784
		$......	$......		2785
14.a.	Adjusted annual gross income (subtract line 13 from 7a)				2786
		$......	$......		2787
b.	Cash medical support maximum (If the amount on line 7a, Col. I, is under 150% of the federal poverty level for an individual, enter $0 on line 14b., Col. I. If the amount on line 7a, Col. I, is 150% or higher of the federal poverty level for an individual, multiply the amount on line 14a, Col. I, by 5% and enter this amount on line 14b, Col. I. If the amount on line 7a, Col. II, is under 150% of the federal poverty level for an individual, enter $0 on line 14b, Col. II. If the amount on line 7a, Col. II, is 150% or higher of the federal poverty level for an individual, multiply the amount on line 14a, Col. II, by 5% and enter this amount on line 14b, Col. II.)				2788
		$......	$......		2789
15.	Combined annual income that is basis for child support order (add line 14a, Col. I and Col. II)				2790
				$......	2791
16.	Percentage of parent's income to total income				2792
a.	Father (divide line 14a, Col. I, by line 15, Col. III) ......%				2793
b.	Mother (divide line 14a, Col. II, by line 15, Col. III) ......%				2794
17.	Basic combined child support obligation (refer to schedule, first column, locate the amount nearest to the amount on line 15, Col. III, then refer to column for number of children with this parent. If the income of the parents is more than one sum but less than another, you may calculate the difference)	For children for whom the mother is the residential parent and legal custodian	For children for whom the father is the residential parent and legal custodian		2795

		$......	$......	2796
18.	Annual support obligation per parent			2797
a.	Of father for children for whom mother is the residential parent and legal custodian (multiply line 17, Col. I, by line 16a)			2798
		$......		2799
b.	Of mother for children for whom the father is the residential parent and legal custodian (multiply line 17, Col. II, by line 16b)			2800
			$......	2801
19.	Annual child care expenses for children who are the subject of this order that are work-, employment training-, or education-related, as approved by the court or agency (deduct tax credit from annual cost whether or not claimed)	Paid by father	Paid by mother	2802
		$......	$......	2803
20.a.	Marginal, out-of-pocket costs, necessary to provide for health insurance for the children who are the subject of this order (contributing cost of private family health insurance, minus the contributing cost of private single health insurance, divided by the total number of dependents covered by the plan, including the children subject of the support order, times the number of children subject of the support order)	Paid by father	Paid by mother	2804
		$......	$......	2805
b.	Cash medical support obligation (enter the amount on line 14b or the amount of annual health care expenditures estimated by the United States Department of Agriculture and described in section 3119.30 of the Revised Code, whichever amount is lower)			2806
		$......	$......	2807

21.		ADJUSTMENTS TO CHILD SUPPORT WHEN HEALTH INSURANCE IS PROVIDED:			2808
		Father		Mother	2809
	a.	Additions: line 16a	b.	Additions: line 16b	2810
		times sum of amounts		times sum of amounts	2811
		shown on line 19, Col. II		shown on line 19, Col. I	2812
		and line 20a, Col. II		and line 20a, Col. I	2813
		$......................		$......................	2814
	c.	Subtractions: line 16b	d.	Subtractions: line 16a	2815
		times sum of amounts		times sum of amounts	2816
		shown on line 19, Col. I		shown on line 19, Col. II	2817
		and line 20a, Col. I		and line 20a, Col. II	2818
		$.......................		$.......................	2819

22.	ACTUAL ANNUAL OBLIGATION WHEN HEALTH INSURANCE IS PROVIDED:			2820
a.	Father: line 18a plus line 21a minus line 21c (if the amount on line 21c is greater than or equal to the amount on line 21a--enter the number on line 18a in Col. I)			2821
		$......		2822
b.	Any non-means-tested benefits, including social security and veterans' benefits, paid to and received by children for whom the mother is the residential parent and legal custodian or a person on behalf of those children due to death, disability, or retirement of the father			2823
		$......		2824
c.	Actual annual obligation of father (subtract line 22b from line 22a)			2825
		$......		2826
d.	Mother: line 18b plus line 21b minus line 21d (if the amount on line 21d is greater than or equal to the amount on line 21b--enter the number on line 18b in Col. II)			2827
			$......	2828
e.	Any non-means-tested benefits, including social security and veterans' benefits, paid to and received by children for whom the father is the residential parent and legal custodian or a person on behalf of those children due to death, disability, or retirement of the mother			2829
			$......	2830
f.	Actual annual obligation of mother (subtract line 22e from line 22d)			2831
			$......	2832
g.	Actual annual obligation payable (subtract lesser actual annual obligation from greater actual annual obligation using amounts in lines 22c and 22f to determine net child support payable)			2833
		$......	$......	2834
23.	ADJUSTMENTS TO CHILD SUPPORT WHEN HEALTH INSURANCE IS NOT PROVIDED:			2835

	Father		Mother	2836
a.	Additions: line 16a times the sum of the amounts shown on line 19, Col. II and line 20b, Col. II	b.	Additions: line 16b times the sum of the amounts shown on line 19, Col. I and line 20b, Col. I	2837
	$...............		$...............	2838
c.	Subtractions: line 16b times the sum of the amounts shown on line 19, Col. I and line 20b, Col. I	d.	Subtractions: line 16a times the sum of the amounts shown on line 19, Col. II and line 20b, Col. II	2839
	$...............		$...............	2840

24.	ACTUAL ANNUAL OBLIGATION WHEN HEALTH INSURANCE IS NOT PROVIDED:			2841
a.	Father: line 18a plus line 23a minus line 23c (if the amount on line 23c is greater than or equal to the amount on line 23a, enter the number on line 18a in Col. I)	$......		2842
b.	Any non-means-tested benefits, including social security and veterans' benefits, paid to and received by a child for whom the mother is the residential parent and legal custodian, or a person on behalf of the child, due to death, disability, or retirement of the father	$......		2843
c.	Actual annual obligation of the father (subtract line 24b from line 24a)	$......		2844
d.	Mother: line 18b plus line 23b minus 23d (if the amount on line 23d is greater than or equal to the amount on line 23b, enter the number on line 18b in Col. II)			2845
			$......	2846
e.	Any non-means-tested benefits, including social security and veterans' benefits, paid to and received by a child for whom the father is the residential parent and legal custodian, or a person on behalf of the child, due to death, disability, or retirement of the mother			2847
			$......	2848
f.	Actual annual obligation of the mother (subtract line 24e from line 24d)		$......	2849
g.	Actual annual obligation payable (subtract lesser actual annual obligation from greater annual obligation of parents using amounts in lines 24c and 24f to determine net child support payable)			2850
		$......	$......	2851
h.	Add line 20b, Col. I, to line 24g, Col. I, when father is the obligor or line 20b, Col. II, to line 24g, Col. II, when mother is obligor			2852
		$......	$......	2853

25.	Deviation from split residential parent guideline amount shown on line 22c, 22f, 24c, or 24f if amount would be unjust or inappropriate: (see section 3119.23 of the Revised Code.) (Specific facts and monetary value must be stated.)				2854
		2855
		2856
		2857
		2858
					2859
		WHEN	WHEN		2860
		HEALTH	HEALTH		2861
		INSURANCE	INSURANCE		2862
		IS	IS NOT		2863
		PROVIDED	PROVIDED		2864
26.	FINAL CHILD SUPPORT FIGURE: (This amount reflects final annual child support obligation; in Col. I enter line 22g plus or minus any amounts indicated in line 25, or in Col. II enter line ~~24h~~ 24g plus or minus any amounts indicated on line 25.)				2865
		$......	$......	Father/Mother, OBLIGOR	2866
27.	FOR DECREE: Child support per month (divide obligor's annual share, line 26, by 12) plus any processing charge				2867
		$......	$......		2868
28.	FINAL CASH MEDICAL SUPPORT FIGURE: (this amount reflects the final, annual cash medical support to be paid by the obligor when neither parent provides health insurance coverage for the child; enter obligor's cash medical support from line 20b)				2869
			$......		2870
29.	FOR DECREE: Cash medical support per month (divide line 28 by 12)				2871
			$......		2872

Prepared by:		2873
Counsel: ....................	Pro se: .................	2874
(For mother/father)		2875
CSEA: .......................	Other: ..................	2876

Worksheet Has Been Reviewed and Agreed To:	2877

...........................	...........................	2878
Mother	Date	2879
...........................	...........................	2880
Father	Date	2881

Sec. 3301.0714. (A) The state board of education shall adopt	2882
rules for a statewide education management information system. The	2883
rules shall require the state board to establish guidelines for	2884
the establishment and maintenance of the system in accordance with	2885
this section and the rules adopted under this section. The	2886
guidelines shall include:	2887

(1) Standards identifying and defining the types of data in	2888
the system in accordance with divisions (B) and (C) of this	2889
section;	2890

(2) Procedures for annually collecting and reporting the data	2891
to the state board in accordance with division (D) of this	2892
section;	2893

(3) Procedures for annually compiling the data in accordance	2894
with division (G) of this section;	2895

(4) Procedures for annually reporting the data to the public	2896
in accordance with division (H) of this section.	2897

(B) The guidelines adopted under this section shall require	2898
the data maintained in the education management information system	2899
to include at least the following:	2900

(1) Student participation and performance data, for each	2901
grade in each school district as a whole and for each grade in	2902
each school building in each school district, that includes:	2903

(a) The numbers of students receiving each category of	2904
instructional service offered by the school district, such as	2905
regular education instruction, vocational education instruction,	2906
specialized instruction programs or enrichment instruction that is	2907
part of the educational curriculum, instruction for gifted	2908
students, instruction for students with disabilities, and	2909
remedial instruction. The guidelines shall require instructional	2910
services under this division to be divided into discrete	2911
categories if an instructional service is limited to a specific	2912
subject, a specific type of student, or both, such as regular	2913
instructional services in mathematics, remedial reading	2914
instructional services, instructional services specifically for	2915
students gifted in mathematics or some other subject area, or	2916
instructional services for students with a specific type of	2917
disability. The categories of instructional services required by	2918
the guidelines under this division shall be the same as the	2919
categories of instructional services used in determining cost	2920
units pursuant to division (C)(3) of this section.	2921

(b) The numbers of students receiving support or	2922
extracurricular services for each of the support services or	2923
extracurricular programs offered by the school district, such as	2924
counseling services, health services, and extracurricular sports	2925
and fine arts programs. The categories of services required by the	2926
guidelines under this division shall be the same as the categories	2927
of services used in determining cost units pursuant to division	2928
(C)(4)(a) of this section.	2929

(c) Average student grades in each subject in grades nine	2930
through twelve;	2931

(d) Academic achievement levels as assessed by the testing of	2932
student achievement under sections 3301.0710 and 3301.0711 of the	2933
Revised Code;	2934

(e) The number of students designated as having a disabling	2935
condition pursuant to division (C)(1) of section 3301.0711 of the	2936
Revised Code;	2937

(f) The numbers of students reported to the state board	2938
pursuant to division (C)(2) of section 3301.0711 of the Revised	2939
Code;	2940

(g) Attendance rates and the average daily attendance for the	2941
year. For purposes of this division, a student shall be counted as	2942
present for any field trip that is approved by the school	2943
administration.	2944

(h) Expulsion rates;

2945

(i) Suspension rates;

2946

(j) The percentage of students receiving corporal punishment;

2947

(k) Dropout rates;

2948

(l) Rates of retention in grade;

2949

(m) For pupils in grades nine through twelve, the average	2950
number of carnegie units, as calculated in accordance with state	2951
board of education rules;	2952

(n) Graduation rates, to be calculated in a manner specified	2953
by the department of education that reflects the rate at which	2954
students who were in the ninth grade three years prior to the	2955
current year complete school and that is consistent with	2956
nationally accepted reporting requirements;	2957

(o) Results of diagnostic assessments administered to	2958
kindergarten students as required under section 3301.0715 of the	2959
Revised Code to permit a comparison of the academic readiness of	2960
kindergarten students. However, no district shall be required to	2961
report to the department the results of any diagnostic assessment	2962
administered to a kindergarten student if the parent of that	2963
student requests the district not to report those results.	2964

(2) Personnel and classroom enrollment data for each school	2965
district, including:	2966

(a) The total numbers of licensed employees and nonlicensed	2967
employees and the numbers of full-time equivalent licensed	2968
employees and nonlicensed employees providing each category of	2969
instructional service, instructional support service, and	2970
administrative support service used pursuant to division (C)(3) of	2971
this section. The guidelines adopted under this section shall	2972
require these categories of data to be maintained for the school	2973
district as a whole and, wherever applicable, for each grade in	2974
the school district as a whole, for each school building as a	2975
whole, and for each grade in each school building.	2976

(b) The total number of employees and the number of full-time	2977
equivalent employees providing each category of service used	2978
pursuant to divisions (C)(4)(a) and (b) of this section, and the	2979
total numbers of licensed employees and nonlicensed employees and	2980
the numbers of full-time equivalent licensed employees and	2981
nonlicensed employees providing each category used pursuant to	2982
division (C)(4)(c) of this section. The guidelines adopted under	2983
this section shall require these categories of data to be	2984
maintained for the school district as a whole and, wherever	2985
applicable, for each grade in the school district as a whole, for	2986
each school building as a whole, and for each grade in each school	2987
building.	2988

(c) The total number of regular classroom teachers teaching	2989
classes of regular education and the average number of pupils	2990
enrolled in each such class, in each of grades kindergarten	2991
through five in the district as a whole and in each school	2992
building in the school district.	2993

(d) The number of master teachers employed by each school	2994
district and each school building, once a definition of master	2995
teacher has been developed by the educator standards board	2996
pursuant to section 3319.61 of the Revised Code.	2997

(3)(a) Student demographic data for each school district,	2998
including information regarding the gender ratio of the school	2999
district's pupils, the racial make-up of the school district's	3000
pupils, the number of limited English proficient students in the	3001
district, and an appropriate measure of the number of the school	3002
district's pupils who reside in economically disadvantaged	3003
households. The demographic data shall be collected in a manner to	3004
allow correlation with data collected under division (B)(1) of	3005
this section. Categories for data collected pursuant to division	3006
(B)(3) of this section shall conform, where appropriate, to	3007
standard practices of agencies of the federal government.	3008

(b) With respect to each student entering kindergarten,	3009
whether the student previously participated in a public preschool	3010
program, a private preschool program, or a head start program, and	3011
the number of years the student participated in each of these	3012
programs.	3013

(4) Any data required to be collected pursuant to federal	3014
law.	3015

(C) The education management information system shall include	3016
cost accounting data for each district as a whole and for each	3017
school building in each school district. The guidelines adopted	3018
under this section shall require the cost data for each school	3019
district to be maintained in a system of mutually exclusive cost	3020
units and shall require all of the costs of each school district	3021
to be divided among the cost units. The guidelines shall require	3022
the system of mutually exclusive cost units to include at least	3023
the following:	3024

(1) Administrative costs for the school district as a whole.	3025
The guidelines shall require the cost units under this division	3026
(C)(1) to be designed so that each of them may be compiled and	3027
reported in terms of average expenditure per pupil in formula ADM	3028
in the school district, as determined pursuant to section 3317.03	3029
of the Revised Code.	3030

(2) Administrative costs for each school building in the	3031
school district. The guidelines shall require the cost units under	3032
this division (C)(2) to be designed so that each of them may be	3033
compiled and reported in terms of average expenditure per	3034
full-time equivalent pupil receiving instructional or support	3035
services in each building.	3036

(3) Instructional services costs for each category of	3037
instructional service provided directly to students and required	3038
by guidelines adopted pursuant to division (B)(1)(a) of this	3039
section. The guidelines shall require the cost units under	3040
division (C)(3) of this section to be designed so that each of	3041
them may be compiled and reported in terms of average expenditure	3042
per pupil receiving the service in the school district as a whole	3043
and average expenditure per pupil receiving the service in each	3044
building in the school district and in terms of a total cost for	3045
each category of service and, as a breakdown of the total cost, a	3046
cost for each of the following components:	3047

(a) The cost of each instructional services category required	3048
by guidelines adopted under division (B)(1)(a) of this section	3049
that is provided directly to students by a classroom teacher;	3050

(b) The cost of the instructional support services, such as	3051
services provided by a speech-language pathologist, classroom	3052
aide, multimedia aide, or librarian, provided directly to students	3053
in conjunction with each instructional services category;	3054

(c) The cost of the administrative support services related	3055
to each instructional services category, such as the cost of	3056
personnel that develop the curriculum for the instructional	3057
services category and the cost of personnel supervising or	3058
coordinating the delivery of the instructional services category.	3059

(4) Support or extracurricular services costs for each	3060
category of service directly provided to students and required by	3061
guidelines adopted pursuant to division (B)(1)(b) of this section.	3062
The guidelines shall require the cost units under division (C)(4)	3063
of this section to be designed so that each of them may be	3064
compiled and reported in terms of average expenditure per pupil	3065
receiving the service in the school district as a whole and	3066
average expenditure per pupil receiving the service in each	3067
building in the school district and in terms of a total cost for	3068
each category of service and, as a breakdown of the total cost, a	3069
cost for each of the following components:	3070

(a) The cost of each support or extracurricular services	3071
category required by guidelines adopted under division (B)(1)(b)	3072
of this section that is provided directly to students by a	3073
licensed employee, such as services provided by a guidance	3074
counselor or any services provided by a licensed employee under a	3075
supplemental contract;	3076

(b) The cost of each such services category provided directly	3077
to students by a nonlicensed employee, such as janitorial	3078
services, cafeteria services, or services of a sports trainer;	3079

(c) The cost of the administrative services related to each	3080
services category in division (C)(4)(a) or (b) of this section,	3081
such as the cost of any licensed or nonlicensed employees that	3082
develop, supervise, coordinate, or otherwise are involved in	3083
administering or aiding the delivery of each services category.	3084

(D)(1) The guidelines adopted under this section shall	3085
require school districts to collect information about individual	3086
students, staff members, or both in connection with any data	3087
required by division (B) or (C) of this section or other reporting	3088
requirements established in the Revised Code. The guidelines may	3089
also require school districts to report information about	3090
individual staff members in connection with any data required by	3091
division (B) or (C) of this section or other reporting	3092
requirements established in the Revised Code. The guidelines shall	3093
not authorize school districts to request social security numbers	3094
of individual students. The guidelines shall prohibit the	3095
reporting under this section of a student's name, address, and	3096
social security number to the state board of education or the	3097
department of education. The guidelines shall also prohibit the	3098
reporting under this section of any personally identifiable	3099
information about any student, except for the purpose of assigning	3100
the data verification code required by division (D)(2) of this	3101
section, to any other person unless such person is employed by the	3102
school district or the information technology center operated	3103
under section 3301.075 of the Revised Code and is authorized by	3104
the district or technology center to have access to such	3105
information or is employed by an entity with which the department	3106
contracts for the scoring of tests administered under section	3107
3301.0711 or 3301.0712 of the Revised Code. The guidelines may	3108
require school districts to provide the social security numbers of	3109
individual staff members.	3110

(2) The guidelines shall provide for each school district or	3111
community school to assign a data verification code that is unique	3112
on a statewide basis over time to each student whose initial Ohio	3113
enrollment is in that district or school and to report all	3114
required individual student data for that student utilizing such	3115
code. The guidelines shall also provide for assigning data	3116
verification codes to all students enrolled in districts or	3117
community schools on the effective date of the guidelines	3118
established under this section.	3119

Individual student data shall be reported to the department	3120
through the information technology centers utilizing the code but,	3121
except as provided in ~~section~~sections 3310.11, 3310.42, 3313.978,	3122
and 3317.20 of the Revised Code, at no time shall the state board	3123
or the department have access to information that would enable any	3124
data verification code to be matched to personally identifiable	3125
student data.	3126

Each school district shall ensure that the data verification	3127
code is included in the student's records reported to any	3128
subsequent school district or community school in which the	3129
student enrolls. Any such subsequent district or school shall	3130
utilize the same identifier in its reporting of data under this	3131
section.	3132

The director of health shall request and receive, pursuant to	3133
sections 3301.0723 and 3701.62 of the Revised Code, a data	3134
verification code for a child who is receiving services under	3135
division (A)(2) of section 3701.61 of the Revised Code.	3136

(E) The guidelines adopted under this section may require	3137
school districts to collect and report data, information, or	3138
reports other than that described in divisions (A), (B), and (C)	3139
of this section for the purpose of complying with other reporting	3140
requirements established in the Revised Code. The other data,	3141
information, or reports may be maintained in the education	3142
management information system but are not required to be compiled	3143
as part of the profile formats required under division (G) of this	3144
section or the annual statewide report required under division (H)	3145
of this section.	3146

(F) Beginning with the school year that begins July 1, 1991,	3147
the board of education of each school district shall annually	3148
collect and report to the state board, in accordance with the	3149
guidelines established by the board, the data required pursuant to	3150
this section. A school district may collect and report these data	3151
notwithstanding section 2151.357 or 3319.321 of the Revised Code.	3152

(G) The state board shall, in accordance with the procedures	3153
it adopts, annually compile the data reported by each school	3154
district pursuant to division (D) of this section. The state board	3155
shall design formats for profiling each school district as a whole	3156
and each school building within each district and shall compile	3157
the data in accordance with these formats. These profile formats	3158
shall:	3159

(1) Include all of the data gathered under this section in a	3160
manner that facilitates comparison among school districts and	3161
among school buildings within each school district;	3162

(2) Present the data on academic achievement levels as	3163
assessed by the testing of student achievement maintained pursuant	3164
to division (B)(1)(d) of this section.	3165

(H)(1) The state board shall, in accordance with the	3166
procedures it adopts, annually prepare a statewide report for all	3167
school districts and the general public that includes the profile	3168
of each of the school districts developed pursuant to division (G)	3169
of this section. Copies of the report shall be sent to each school	3170
district.	3171

(2) The state board shall, in accordance with the procedures	3172
it adopts, annually prepare an individual report for each school	3173
district and the general public that includes the profiles of each	3174
of the school buildings in that school district developed pursuant	3175
to division (G) of this section. Copies of the report shall be	3176
sent to the superintendent of the district and to each member of	3177
the district board of education.	3178

(3) Copies of the reports received from the state board under	3179
divisions (H)(1) and (2) of this section shall be made available	3180
to the general public at each school district's offices. Each	3181
district board of education shall make copies of each report	3182
available to any person upon request and payment of a reasonable	3183
fee for the cost of reproducing the report. The board shall	3184
annually publish in a newspaper of general circulation in the	3185
school district, at least twice during the two weeks prior to the	3186
week in which the reports will first be available, a notice	3187
containing the address where the reports are available and the	3188
date on which the reports will be available.	3189

(I) Any data that is collected or maintained pursuant to this	3190
section and that identifies an individual pupil is not a public	3191
record for the purposes of section 149.43 of the Revised Code.	3192

(J) As used in this section:

3193

(1) "School district" means any city, local, exempted	3194
village, or joint vocational school district and, in accordance	3195
with section 3314.17 of the Revised Code, any community school. As	3196
used in division (L) of this section, "school district" also	3197
includes any educational service center or other educational	3198
entity required to submit data using the system established under	3199
this section.	3200

(2) "Cost" means any expenditure for operating expenses made	3201
by a school district excluding any expenditures for debt	3202
retirement except for payments made to any commercial lending	3203
institution for any loan approved pursuant to section 3313.483 of	3204
the Revised Code.	3205

(K) Any person who removes data from the information system	3206
established under this section for the purpose of releasing it to	3207
any person not entitled under law to have access to such	3208
information is subject to section 2913.42 of the Revised Code	3209
prohibiting tampering with data.	3210

(L)(1) In accordance with division (L)(2) of this section and	3211
the rules adopted under division (L)(10) of this section, the	3212
department of education may sanction any school district that	3213
reports incomplete or inaccurate data, reports data that does not	3214
conform to data requirements and descriptions published by the	3215
department, fails to report data in a timely manner, or otherwise	3216
does not make a good faith effort to report data as required by	3217
this section.	3218

(2) If the department decides to sanction a school district	3219
under this division, the department shall take the following	3220
sequential actions:	3221

(a) Notify the district in writing that the department has	3222
determined that data has not been reported as required under this	3223
section and require the district to review its data submission and	3224
submit corrected data by a deadline established by the department.	3225
The department also may require the district to develop a	3226
corrective action plan, which shall include provisions for the	3227
district to provide mandatory staff training on data reporting	3228
procedures.	3229

(b) Withhold up to ten per cent of the total amount of state	3230
funds due to the district for the current fiscal year and, if not	3231
previously required under division (L)(2)(a) of this section,	3232
require the district to develop a corrective action plan in	3233
accordance with that division;	3234

(c) Withhold an additional amount of up to twenty per cent of	3235
the total amount of state funds due to the district for the	3236
current fiscal year;	3237

(d) Direct department staff or an outside entity to	3238
investigate the district's data reporting practices and make	3239
recommendations for subsequent actions. The recommendations may	3240
include one or more of the following actions:	3241

(i) Arrange for an audit of the district's data reporting	3242
practices by department staff or an outside entity;	3243

(ii) Conduct a site visit and evaluation of the district;

3244

(iii) Withhold an additional amount of up to thirty per cent	3245
of the total amount of state funds due to the district for the	3246
current fiscal year;	3247

(iv) Continue monitoring the district's data reporting;

3248

(v) Assign department staff to supervise the district's data	3249
management system;	3250

(vi) Conduct an investigation to determine whether to suspend	3251
or revoke the license of any district employee in accordance with	3252
division (N) of this section;	3253

(vii) If the district is issued a report card under section	3254
3302.03 of the Revised Code, indicate on the report card that the	3255
district has been sanctioned for failing to report data as	3256
required by this section;	3257

(viii) If the district is issued a report card under section	3258
3302.03 of the Revised Code and incomplete or inaccurate data	3259
submitted by the district likely caused the district to receive a	3260
higher performance rating than it deserved under that section,	3261
issue a revised report card for the district;	3262

(ix) Any other action designed to correct the district's data	3263
reporting problems.	3264

(3) Any time the department takes an action against a school	3265
district under division (L)(2) of this section, the department	3266
shall make a report of the circumstances that prompted the action.	3267
The department shall send a copy of the report to the district	3268
superintendent or chief administrator and maintain a copy of the	3269
report in its files.	3270

(4) If any action taken under division (L)(2) of this section	3271
resolves a school district's data reporting problems to the	3272
department's satisfaction, the department shall not take any	3273
further actions described by that division. If the department	3274
withheld funds from the district under that division, the	3275
department may release those funds to the district, except that if	3276
the department withheld funding under division (L)(2)(c) of this	3277
section, the department shall not release the funds withheld under	3278
division (L)(2)(b) of this section and, if the department withheld	3279
funding under division (L)(2)(d) of this section, the department	3280
shall not release the funds withheld under division (L)(2)(b) or	3281
(c) of this section.	3282

(5) Notwithstanding anything in this section to the contrary,	3283
the department may use its own staff or an outside entity to	3284
conduct an audit of a school district's data reporting practices	3285
any time the department has reason to believe the district has not	3286
made a good faith effort to report data as required by this	3287
section. If any audit conducted by an outside entity under	3288
division (L)(2)(d)(i) or (5) of this section confirms that a	3289
district has not made a good faith effort to report data as	3290
required by this section, the district shall reimburse the	3291
department for the full cost of the audit. The department may	3292
withhold state funds due to the district for this purpose.	3293

(6) Prior to issuing a revised report card for a school	3294
district under division (L)(2)(d)(viii) of this section, the	3295
department may hold a hearing to provide the district with an	3296
opportunity to demonstrate that it made a good faith effort to	3297
report data as required by this section. The hearing shall be	3298
conducted by a referee appointed by the department. Based on the	3299
information provided in the hearing, the referee shall recommend	3300
whether the department should issue a revised report card for the	3301
district. If the referee affirms the department's contention that	3302
the district did not make a good faith effort to report data as	3303
required by this section, the district shall bear the full cost of	3304
conducting the hearing and of issuing any revised report card.	3305

(7) If the department determines that any inaccurate data	3306
reported under this section caused a school district to receive	3307
excess state funds in any fiscal year, the district shall	3308
reimburse the department an amount equal to the excess funds, in	3309
accordance with a payment schedule determined by the department.	3310
The department may withhold state funds due to the district for	3311
this purpose.	3312

(8) Any school district that has funds withheld under	3313
division (L)(2) of this section may appeal the withholding in	3314
accordance with Chapter 119. of the Revised Code.	3315

(9) In all cases of a disagreement between the department and	3316
a school district regarding the appropriateness of an action taken	3317
under division (L)(2) of this section, the burden of proof shall	3318
be on the district to demonstrate that it made a good faith effort	3319
to report data as required by this section.	3320

(10) The state board of education shall adopt rules under	3321
Chapter 119. of the Revised Code to implement division (L) of this	3322
section.	3323

(M) No information technology center or school district shall	3324
acquire, change, or update its student administration software	3325
package to manage and report data required to be reported to the	3326
department unless it converts to a student software package that	3327
is certified by the department.	3328

(N) The state board of education, in accordance with sections	3329
3319.31 and 3319.311 of the Revised Code, may suspend or revoke a	3330
license as defined under division (A) of section 3319.31 of the	3331
Revised Code that has been issued to any school district employee	3332
found to have willfully reported erroneous, inaccurate, or	3333
incomplete data to the education management information system.	3334

(O) No person shall release or maintain any information about	3335
any student in violation of this section. Whoever violates this	3336
division is guilty of a misdemeanor of the fourth degree.	3337

(P) The department shall disaggregate the data collected	3338
under division (B)(1)(o) of this section according to the race and	3339
socioeconomic status of the students assessed. No data collected	3340
under that division shall be included on the report cards required	3341
by section 3302.03 of the Revised Code.	3342

(Q) If the department cannot compile any of the information	3343
required by division (C)(5) of section 3302.03 of the Revised Code	3344
based upon the data collected under this section, the department	3345
shall develop a plan and a reasonable timeline for the collection	3346
of any data necessary to comply with that division.	3347

Sec. 3310.42. (A) Only for the purpose of administering the	3348
autism scholarship program, the department of education may	3349
request from any of the following entities the data verification	3350
code assigned under division (D)(2) of section 3301.0714 of the	3351
Revised Code to any child who is seeking a scholarship under the	3352
program:	3353

(1) The school district in which the child is entitled to	3354
attend school;	3355

(2) If applicable, the community school in which the child is	3356
enrolled;	3357

(3) The independent contractor engaged to create and maintain	3358
data verification codes.	3359

(B) Upon a request by the department under division (A) of	3360
this section for the data verification code of a child seeking a	3361
scholarship or a request by the child's parent for that code, the	3362
school district or community school shall submit that code to the	3363
department or parent in the manner specified by the department. If	3364
the child has not been assigned a code, because the child will be	3365
entering preschool or kindergarten during the school year for	3366
which the scholarship is sought, the district shall assign a code	3367
to that child and submit the code to the department or parent by a	3368
date specified by the department. If the district does not assign	3369
a code to the child by the specified date, the department shall	3370
assign a code to the child.	3371

The department annually shall submit to each school district	3372
the name and data verification code of each child residing in the	3373
district who is entering preschool or kindergarten, who has been	3374
awarded a scholarship under the program, and for whom the	3375
department has assigned a code under this division.	3376

(C) The department shall not release any data verification	3377
code that it receives under this section to any person except as	3378
provided by law.	3379

(D) Any document relative to the autism scholarship program	3380
that the department holds in its files that contains both a	3381
child's name or other personally identifiable information and the	3382
child's data verification code shall not be a public record under	3383
section 149.43 of the Revised Code.	3384

Sec. 3311.24. (A)(1) Except as provided in division (B) of	3385
this section, the board of education of a city, exempted village,	3386
or local school district shall file with the state board of	3387
education a proposal to transfer territory from such district to	3388
an adjoining city, exempted village, or local school district in	3389
any of the following circumstances:	3390

(a) The district board deems the transfer advisable and, if	3391
the portion of the district proposed to be transferred is five	3392
acres or more, the board has obtained written consent to the	3393
transfer from seventy-five per cent of the owners of parcels of	3394
real property on the tax duplicate within that portion of the	3395
district;	3396

(b) A petition, signed by seventy-five per cent of the	3397
qualified electors residing within that portion of a city,	3398
exempted village, or local school district proposed to be	3399
transferred voting at the last general election, requests such a	3400
transfer;	3401

(c) If no qualified electors reside in that portion of the	3402
district proposed to be transferred, a petition, signed by	3403
seventy-five per cent of the owners of parcels of real property on	3404
the tax duplicate within that portion of the district, requests	3405
such a transfer.	3406

(2) The board of education of the district in which such	3407
proposal originates shall file such proposal, together with a map	3408
showing the boundaries of the territory proposed to be	3409
transferred, with the state board of education prior to the first	3410
day of April in any even-numbered year. The state board of	3411
education may, if it is advisable, provide for a hearing in any	3412
suitable place in any of the school districts affected by such	3413
proposed transfer of territory. The state board of education or	3414
its representatives shall preside at any such hearing.	3415

(3) A board of education of a city, exempted village, or	3416
local school district that receives a petition of transfer signed	3417
by electors of the district under division (A)(1)(b) of this	3418
section shall cause the board of elections to check the	3419
sufficiency of signatures on the petition. A board of education of	3420
a city, exempted village, or local school district that receives	3421
written consent or a petition of transfer signed by owners of	3422
parcels of real property under division (A)(1)(a) or (c) of this	3423
section shall cause the county auditor to check the sufficiency	3424
of signatures on the consent or petition.	3425

(4) Not later than the first day of September the state board	3426
of education shall either approve or disapprove a proposed	3427
transfer of territory filed with it as provided by this section	3428
and shall notify, in writing, the boards of education of the	3429
districts affected by such proposed transfer of territory of its	3430
decision.	3431

If the decision of the state board of education is an	3432
approval of the proposed transfer of territory then the board of	3433
education of the district in which the territory is located shall,	3434
within thirty days after receiving the state board of education's	3435
decision, adopt a resolution transferring the territory and shall	3436
forthwith submit a copy of such resolution to the treasurer of the	3437
board of education of the city, exempted village, or local school	3438
district to which the territory is transferred. Such transfer	3439
shall not be complete however, until:	3440

(a) A resolution accepting the transfer has been passed by a	3441
majority vote of the full membership of the board of education of	3442
the city, exempted village, or local school district to which the	3443
territory is transferred;	3444

(b) An equitable division of the funds and indebtedness	3445
between the districts involved has been made by the board of	3446
education making the transfer;	3447

(c) A map showing the boundaries of the territory transferred	3448
has been filed, by the board of education accepting the transfer,	3449
with the county auditor of each county affected by the transfer.	3450

When such transfer is complete the legal title of the school	3451
property in the territory transferred shall be vested in the board	3452
of education or governing board of the school district to which	3453
the territory is transferred.	3454

(B) Whenever the transfer of territory pursuant to this	3455
section is initiated by a board of education, the board shall,	3456
before filing a proposal for transfer with the state board of	3457
education under this section, make a good faith effort to	3458
negotiate the terms of transfer with any other school district	3459
whose territory would be affected by the transfer. Before the	3460
state board may hold a hearing on the transfer, or approve or	3461
disapprove any such transfer, it must receive the following:	3462

(1) A resolution requesting approval of the transfer, passed	3463
by the school district submitting the proposal and, if applicable,	3464
evidence of the consent of affected property owners to the	3465
transfer;	3466

(2) Evidence determined to be sufficient by the state board	3467
to show that good faith negotiations have taken place or that the	3468
district requesting the transfer has made a good faith effort to	3469
hold such negotiations;	3470

(3) If any negotiations took place, a statement signed by all	3471
boards that participated in the negotiations, listing the terms	3472
agreed on and the points on which no agreement could be reached.	3473

Negotiations held pursuant to this section shall be governed	3474
by the rules adopted by the state board under division (D) of	3475
section 3311.06 of the Revised Code. Districts involved in a	3476
transfer under division (B) of this section may agree to share	3477
revenues from the property included in the territory to be	3478
transferred, establish cooperative programs between the	3479
participating districts, and establish mechanisms for the	3480
settlement of any future boundary disputes.	3481

Sec. 3313.842. (A) The boards of education of any two or	3482
more school districts may enter into an agreement for joint or	3483
cooperative establishment and operation of any educational program	3484
including any class, course, or program that may be included in a	3485
school district's graded course of study and staff development	3486
programs for teaching and nonteaching school employees. Each	3487
school district that is party to such an agreement may contribute	3488
funds of the district in support of the agreement and for the	3489
establishment and operation of any educational program established	3490
under the agreement. The agreement shall designate one of the	3491
districts as the district responsible for receiving and disbursing	3492
the funds contributed by the districts that are parties to the	3493
agreement.	3494

(B) Notwithstanding sections 3313.48 and 3313.64 of the	3495
Revised Code, any district that is party to an agreement for joint	3496
or cooperative establishment and operation of an educational	3497
program may charge fees or tuition for students who participate in	3498
the program and are entitled to attend school in the district	3499
under section 3313.64 or 3313.65 of the Revised Code.	3500

Sec. 3313.978. (A) Annually by the first day of November,	3501
the superintendent of public instruction shall notify the pilot	3502
project school district of the number of initial scholarships that	3503
the state superintendent will be awarding in each of grades	3504
kindergarten through eight.	3505

The state superintendent shall provide information about the	3506
scholarship program to all students residing in the district,	3507
shall accept applications from any such students until such date	3508
as shall be established by the state superintendent as a deadline	3509
for applications, and shall establish criteria for the selection	3510
of students to receive scholarships from among all those applying	3511
prior to the deadline, which criteria shall give preference to	3512
students from low-income families. For each student selected, the	3513
state superintendent shall also determine whether the student	3514
qualifies for seventy-five or ninety per cent of the scholarship	3515
amount. Students whose family income is at or above two hundred	3516
per cent of the maximum income level established by the state	3517
superintendent for low-income families shall qualify for	3518
seventy-five per cent of the scholarship amount and students whose	3519
family income is below two hundred per cent of that maximum income	3520
level shall qualify for ninety per cent of the scholarship amount.	3521
The state superintendent shall notify students of their selection	3522
prior to the fifteenth day of January and whether they qualify for	3523
seventy-five or ninety per cent of the scholarship amount.	3524

(1) A student receiving a pilot project scholarship may	3525
utilize it at an alternative public school by notifying the	3526
district superintendent, at any time before the beginning of the	3527
school year, of the name of the public school in an adjacent	3528
school district to which the student has been accepted pursuant to	3529
section 3327.06 of the Revised Code.	3530

(2) A student may decide to utilize a pilot project	3531
scholarship at a registered private school in the district if all	3532
of the following conditions are met:	3533

(a) By the fifteenth day of February of the preceding school	3534
year, or at any time prior to the start of the school year, the	3535
parent makes an application on behalf of the student to a	3536
registered private school.	3537

(b) The registered private school notifies the parent and the	3538
state superintendent as follows that the student has been	3539
admitted:	3540

(i) By the fifteenth day of March of the preceding school	3541
year if the student filed an application by the fifteenth day of	3542
February and was admitted by the school pursuant to division (A)	3543
of section 3313.977 of the Revised Code;	3544

(ii) Within one week of the decision to admit the student if	3545
the student is admitted pursuant to division (C) of section	3546
3313.977 of the Revised Code.	3547

(c) The student actually enrolls in the registered private	3548
school to which the student was first admitted or in another	3549
registered private school in the district or in a public school in	3550
an adjacent school district.	3551

(B) The state superintendent shall also award in any school	3552
year tutorial assistance grants to a number of students equal to	3553
the number of students who receive scholarships under division (A)	3554
of this section. Tutorial assistance grants shall be awarded	3555
solely to students who are enrolled in the public schools of the	3556
district in a grade level covered by the pilot project. Tutorial	3557
assistance grants may be used solely to obtain tutorial assistance	3558
from a provider approved pursuant to division (D) of section	3559
3313.976 of the Revised Code.	3560

All students wishing to obtain tutorial assistance grants	3561
shall make application to the state superintendent by the first	3562
day of the school year in which the assistance will be used. The	3563
state superintendent shall award assistance grants in accordance	3564
with criteria the superintendent shall establish. For each student	3565
awarded a grant, the state superintendent shall also determine	3566
whether the student qualifies for seventy-five or ninety per cent	3567
of the grant amount and so notify the student. Students whose	3568
family income is at or above two hundred per cent of the maximum	3569
income level established by the state superintendent for	3570
low-income families shall qualify for seventy-five per cent of the	3571
grant amount and students whose family income is below two hundred	3572
per cent of that maximum income level shall qualify for ninety per	3573
cent of the grant amount.	3574

(C)(1) In the case of basic scholarships for students in	3575
grades kindergarten through eight, the scholarship amount shall	3576
not exceed the lesser of the tuition charges of the alternative	3577
school the scholarship recipient attends or three thousand	3578
dollars before fiscal year 2007 and three thousand four hundred	3579
fifty dollars in fiscal year 2007 and thereafter.	3580

In the case of basic scholarships for students in grades nine	3581
through twelve, the scholarship amount shall not exceed the lesser	3582
of the tuition charges of the alternative school the scholarship	3583
recipient attends or two thousand seven hundred dollars before	3584
fiscal year 2007 and three thousand four hundred fifty dollars in	3585
fiscal year 2007 and thereafter.	3586

(2) The state superintendent shall provide for an increase in	3587
the basic scholarship amount in the case of any student who is a	3588
mainstreamed student with a disability and shall further increase	3589
such amount in the case of any separately educated student with a	3590
disability. Such increases shall take into account the	3591
instruction, related services, and transportation costs of	3592
educating such students.	3593

(3) In the case of tutorial assistance grants, the grant	3594
amount shall not exceed the lesser of the provider's actual	3595
charges for such assistance or:	3596

(a) Before fiscal year 2007, a percentage established by the	3597
state superintendent, not to exceed twenty per cent, of the amount	3598
of the pilot project school district's average basic scholarship	3599
amount;	3600

(b) In fiscal year 2007 and thereafter, four hundred dollars.

3601

(4) No scholarship or tutorial assistance grant shall be	3602
awarded unless the state superintendent determines that	3603
twenty-five or ten per cent, as applicable, of the amount	3604
specified for such scholarship or grant pursuant to division	3605
(C)(1), (2), or (3) of this section will be furnished by a	3606
political subdivision, a private nonprofit or for profit entity,	3607
or another person. Only seventy-five or ninety per cent of such	3608
amounts, as applicable, shall be paid from state funds pursuant to	3609
section 3313.979 of the Revised Code.	3610

(D)(1) Annually by the first day of November, the state	3611
superintendent shall estimate the maximum per-pupil scholarship	3612
amounts for the ensuing school year. The state superintendent	3613
shall make this estimate available to the general public at the	3614
offices of the district board of education together with the forms	3615
required by division (D)(2) of this section.	3616

(2) Annually by the fifteenth day of January, the chief	3617
administrator of each registered private school located in the	3618
pilot project district and the principal of each public school in	3619
such district shall complete a parental information form and	3620
forward it to the president of the board of education. The	3621
parental information form shall be prescribed by the department of	3622
education and shall provide information about the grade levels	3623
offered, the numbers of students, tuition amounts, achievement	3624
test results, and any sectarian or other organizational	3625
affiliations.	3626

(E)(1) Only for the purpose of administering the pilot	3627
project scholarship program, the department may request from any	3628
of the following entities the data verification code assigned	3629
under division (D)(2) of section 3301.0714 of the Revised Code to	3630
any student who is seeking a scholarship under the program:	3631

(a) The school district in which the student is entitled to	3632
attend school under section 3313.64 or 3313.65 of the Revised	3633
Code;	3634

(b) If applicable, the community school in which the student	3635
is enrolled;	3636

(c) The independent contractor engaged to create and maintain	3637
data verification codes.	3638

(2) Upon a request by the department under division (E)(1) of	3639
this section for the data verification code of a student seeking a	3640
scholarship or a request by the student's parent for that code,	3641
the school district or community school shall submit that code to	3642
the department or parent in the manner specified by the	3643
department. If the student has not been assigned a code, because	3644
the student will be entering kindergarten during the school year	3645
for which the scholarship is sought, the district shall assign a	3646
code to that student and submit the code to the department or	3647
parent by a date specified by the department. If the district does	3648
not assign a code to the student by the specified date, the	3649
department shall assign a code to the student.	3650

The department annually shall submit to each school district	3651
the name and data verification code of each student residing in	3652
the district who is entering kindergarten, who has been awarded a	3653
scholarship under the program, and for whom the department has	3654
assigned a code under this division.	3655

(3) The department shall not release any data verification	3656
code that it receives under division (E) of this section to any	3657
person except as provided by law.	3658

(F) Any document relative to the pilot project scholarship	3659
program that the department holds in its files that contains both	3660
a student's name or other personally identifiable information and	3661
the student's data verification code shall not be a public record	3662
under section 149.43 of the Revised Code.	3663

Sec. 3314.05. ~~Division (A) of this section shall not apply~~	3664
~~to internet- or computer-based community schools.~~	3665

(A) The contract between the community school and the sponsor	3666
shall specify the facilities to be used for the community school	3667
and the method of acquisition.	3668

~~(A) A~~(B)(1) Except as provided in divisions (B)(2) and (3)	3669
of this section, a community school may be located in multiple	3670
facilities under the same contract only if the limitations on	3671
availability of space prohibit serving all the grade levels	3672
specified in the contract in a single facility. The school shall	3673
not offer the same grade level classrooms in more than one	3674
facility.	3675

(2) A community school may be located in multiple facilities	3676
under the same contract and may assign students in the same grade	3677
level to multiple facilities, as long as all of the following	3678
apply:	3679

(a) The governing authority of the community school filed a	3680
copy of its contract with the school's sponsor under section	3681
3314.03 of the Revised Code with the superintendent of public	3682
instruction on or before May 15, 2008.	3683

(b) The school was not open for operation prior to July 1,	3684
2008.	3685

(c) The governing authority has entered into and maintains a	3686
contract with an operator of the type described in division (A)(2)	3687
of section 3314.014 of the Revised Code.	3688

(d) The contract with that operator qualified the school to	3689
be established pursuant to division (A) of section 3314.016 of the	3690
Revised Code.	3691

(e) The school's rating under section 3302.03 of the Revised	3692
Code does not fall below "in need of continuous improvement" for	3693
two or more consecutive years.	3694

(3) Divisions (B)(1) and (2) of this section do not apply to	3695
internet- or computer-based community schools.	3696

(C) Any facility used for a community school shall meet all	3697
health and safety standards established by law for school	3698
buildings.	3699

~~(B)~~(D) In the case where a community school is proposed to be	3700
located in a facility owned by a school district or educational	3701
service center, the facility may not be used for such community	3702
school unless the district or service center board owning the	3703
facility enters into an agreement for the community school to	3704
utilize the facility. Use of the facility may be under any terms	3705
and conditions agreed to by the district or service center board	3706
and the school.	3707

Sec. 3317.20. This section does not apply to preschool	3708
children with disabilities.	3709

(A) As used in this section:

3710

(1) "Applicable weight" means the multiple specified in	3711
section 3317.013 of the Revised Code for a disability described in	3712
that section.	3713

(2) "Child's school district" means the school district in	3714
which a child is entitled to attend school pursuant to section	3715
3313.64 or 3313.65 of the Revised Code.	3716

(3) "State share percentage" means the state share percentage	3717
of the child's school district as defined in section 3317.022 of	3718
the Revised Code.	3719

(B) Except as provided in division (C) of this section, the	3720
department shall annually pay each county MR/DD board for each	3721
child with a disability, other than a preschool child with a	3722
disability, for whom the county MR/DD board provides special	3723
education and related services an amount equal to the formula	3724
amount + (state share percentage X formula amount X the	3725
applicable weight).	3726

(C) If any school district places with a county MR/DD board	3727
more children with disabilities than it had placed with a county	3728
MR/DD board in fiscal year 1998, the department shall not make a	3729
payment under division (B) of this section for the number of	3730
children exceeding the number placed in fiscal year 1998. The	3731
department instead shall deduct from the district's payments	3732
under this chapter, and pay to the county MR/DD board, an amount	3733
calculated in accordance with the formula prescribed in division	3734
(B) of this section for each child over the number of children	3735
placed in fiscal year 1998.	3736

(D) The department shall calculate for each county MR/DD	3737
board receiving payments under divisions (B) and (C) of this	3738
section the following amounts:	3739

(1) The amount received by the county MR/DD board for	3740
approved special education and related services units, other than	3741
units for preschool children with disabilities, in fiscal year	3742
1998, divided by the total number of children served in the units	3743
that year;	3744

(2) The product of the quotient calculated under division	3745
(D)(1) of this section times the number of children for whom	3746
payments are made under divisions (B) and (C) of this section.	3747

If the amount calculated under division (D)(2) of this	3748
section is greater than the total amount calculated under	3749
divisions (B) and (C) of this section, the department shall pay	3750
the county MR/DD board one hundred per cent of the difference in	3751
addition to the payments under divisions (B) and (C) of this	3752
section.	3753

(E) Each county MR/DD board shall report to the department,	3754
in the manner specified by the department, the name of each child	3755
for whom the county MR/DD board provides special education and	3756
related services and the child's school district.	3757

(F)(1) For the purpose of verifying the accuracy of the	3758
payments under this section, the department may request from	3759
either of the following entities the data verification code	3760
assigned under division (D)(2) of section 3301.0714 of the Revised	3761
Code to any child who is placed with a county MR/DD board:	3762

(a) The child's school district;

3763

(b) The independent contractor engaged to create and maintain	3764
data verification codes.	3765

(2) Upon a request by the department under division (F)(1) of	3766
this section for the data verification code of a child, the	3767
child's school district shall submit that code to the department	3768
in the manner specified by the department. If the child has not	3769
been assigned a code, the district shall assign a code to that	3770
child and submit the code to the department by a date specified by	3771
the department. If the district does not assign a code to the	3772
child by the specified date, the department shall assign a code to	3773
the child.	3774

The department annually shall submit to each school district	3775
the name and data verification code of each child residing in the	3776
district for whom the department has assigned a code under this	3777
division.	3778

(3) The department shall not release any data verification	3779
code that it receives under division (F) of this section to any	3780
person except as provided by law.	3781

(G) Any document relative to special education and related	3782
services provided by a county MR/DD board that the department	3783
holds in its files that contains both a student's name or other	3784
personally identifiable information and the student's data	3785
verification code shall not be a public record under section	3786
149.43 of the Revised Code.	3787

Sec. 3318.01. As used in sections 3318.01 to 3318.20 of the	3788
Revised Code:	3789

(A) "Ohio school facilities commission" means the commission	3790
created pursuant to section 3318.30 of the Revised Code.	3791

(B) "Classroom facilities" means rooms in which pupils	3792
regularly assemble in public school buildings to receive	3793
instruction and education and such facilities and building	3794
improvements for the operation and use of such rooms as may be	3795
needed in order to provide a complete educational program, and may	3796
include space within which a child care facility or a community	3797
resource center is housed. "Classroom facilities" includes any	3798
space necessary for the operation of a vocational education	3799
program for secondary students in any school district that	3800
operates such a program.	3801

(C) "Project" means a project to construct or acquire	3802
classroom facilities, or to reconstruct or make additions to	3803
existing classroom facilities, to be used for housing the	3804
applicable school district and its functions.	3805

For a district that opts to divide its entire classroom	3806
facilities needs into segments to be completed separately, as	3807
authorized by section 3318.034 of the Revised Code, "project"	3808
means a segment.	3809

(D) "School district" means a local, exempted village, or	3810
city school district as such districts are defined in Chapter	3811
3311. of the Revised Code, acting as an agency of state	3812
government, performing essential governmental functions of state	3813
government pursuant to sections 3318.01 to 3318.20 of the Revised	3814
Code.	3815

For purposes of assistance provided under sections 3318.40 to	3816
3318.45 of the Revised Code, the term "school district" as used in	3817
this section and in divisions (A), (C), and (D) of section 3318.03	3818
and in sections 3318.031, 3318.042, 3318.07, 3318.08, 3318.083,	3819
3318.084, 3318.085, 3318.086, 3318.10, 3318.11, 3318.12, 3318.13,	3820
3318.14, 3318.15, 3318.16, 3318.19, and 3318.20 of the Revised	3821
Code means a joint vocational school district established pursuant	3822
to section 3311.18 of the Revised Code.	3823

(E) "School district board" means the board of education of a	3824
school district.	3825

(F) "Net bonded indebtedness" means the difference between	3826
the sum of the par value of all outstanding and unpaid bonds and	3827
notes which a school district board is obligated to pay and any	3828
amounts the school district is obligated to pay under	3829
lease-purchase agreements entered into under section 3313.375 of	3830
the Revised Code, and the amount held in the sinking fund and	3831
other indebtedness retirement funds for their redemption. Notes	3832
issued for school buses in accordance with section 3327.08 of the	3833
Revised Code, notes issued in anticipation of the collection of	3834
current revenues, and bonds issued to pay final judgments shall	3835
not be considered in calculating the net bonded indebtedness.	3836

"Net bonded indebtedness" does not include indebtedness	3837
arising from the acquisition of land to provide a site for	3838
classroom facilities constructed, acquired, or added to pursuant	3839
to sections 3318.01 to 3318.20 of the Revised Code or the par	3840
value of bonds that have been authorized by the electors and the	3841
proceeds of which will be used by the district to provide any part	3842
of its portion of the basic project cost.	3843

(G) "Board of elections" means the board of elections of the	3844
county containing the most populous portion of the school	3845
district.	3846

(H) "County auditor" means the auditor of the county in which	3847
the greatest value of taxable property of such school district is	3848
located.	3849

(I) "Tax duplicates" means the general tax lists and	3850
duplicates prescribed by sections 319.28 and 319.29 of the Revised	3851
Code.	3852

(J) "Required level of indebtedness" means:

3853

(1) In the case of school districts in the first percentile,	3854
five per cent of the district's valuation for the year preceding	3855
the year in which the controlling board approved the project under	3856
section 3318.04 of the Revised Code.	3857

(2) In the case of school districts ranked in a subsequent	3858
percentile, five per cent of the district's valuation for the year	3859
preceding the year in which the controlling board approved the	3860
project under section 3318.04 of the Revised Code, plus [two	3861
one-hundredths of one per cent multiplied by (the percentile in	3862
which the district ranks for the fiscal year preceding the fiscal	3863
year in which the controlling board approved the district's	3864
project minus one)].	3865

(K) "Required percentage of the basic project costs" means	3866
one per cent of the basic project costs times the percentile in	3867
which the school district ranks for the fiscal year preceding the	3868
fiscal year in which the controlling board approved the district's	3869
project.	3870

(L) "Basic project cost" means a cost amount determined in	3871
accordance with rules adopted under section 111.15 of the Revised	3872
Code by the Ohio school facilities commission. The basic project	3873
cost calculation shall take into consideration the square footage	3874
and cost per square foot necessary for the grade levels to be	3875
housed in the classroom facilities, the variation across the state	3876
in construction and related costs, the cost of the installation of	3877
site utilities and site preparation, the cost of demolition of all	3878
or part of any existing classroom facilities that are abandoned	3879
under the project, the cost of insuring the project until it is	3880
completed, any contingency reserve amount prescribed by the	3881
commission under section 3318.086 of the Revised Code, and the	3882
professional planning, administration, and design fees that a	3883
school district may have to pay to undertake a classroom	3884
facilities project.	3885

For a joint vocational school district that receives	3886
assistance under sections 3318.40 to 3318.45 of the Revised Code,	3887
the basic project cost calculation for a project under those	3888
sections shall also take into account the types of laboratory	3889
spaces and program square footages needed for the vocational	3890
education programs for high school students offered by the school	3891
district.	3892

For a district that opts to divide its entire classroom	3893
facilities needs into segments, each segment to be completed as a	3894
separate project, as authorized by section 3318.034 of the Revised	3895
Code, "basic project cost" means the cost determined in accordance	3896
with this division of a segment.	3897

(M)(1) Except for a joint vocational school district that	3898
receives assistance under sections 3318.40 to 3318.45 of the	3899
Revised Code, a "school district's portion of the basic project	3900
cost" means the amount determined under section 3318.032 of the	3901
Revised Code.	3902

(2) For a joint vocational school district that receives	3903
assistance under sections 3318.40 to 3318.45 of the Revised Code,	3904
a "school district's portion of the basic project cost" means the	3905
amount determined under division (C) of section 3318.42 of the	3906
Revised Code.	3907

(N) "Child care facility" means space within a classroom	3908
facility in which the needs of infants, toddlers, preschool	3909
children, and school children are provided for by persons other	3910
than the parent or guardian of such children for any part of the	3911
day, including persons not employed by the school district	3912
operating such classroom facility.	3913

(O) "Community resource center" means space within a	3914
classroom facility in which comprehensive services that support	3915
the needs of families and children are provided by community-based	3916
social service providers.	3917

(P) "Valuation" means the total value of all property in the	3918
school district as listed and assessed for taxation on the tax	3919
duplicates.	3920

(Q) "Percentile" means the percentile in which the school	3921
district is ranked pursuant to section 3318.011 of the Revised	3922
Code.	3923

(R) "Installation of site utilities" means the installation	3924
of a site domestic water system, site fire protection system, site	3925
gas distribution system, site sanitary system, site storm drainage	3926
system, and site telephone and data system.	3927

(S) "Site preparation" means the earthwork necessary for	3928
preparation of the building foundation system, the paved	3929
pedestrian and vehicular circulation system, playgrounds on the	3930
project site, and lawn and planting on the project site.	3931

Sec. 3318.03. (A) Before conducting an on-site evaluation of	3932
a school district under section 3318.02 of the Revised Code, at	3933
the request of the district board of education, the Ohio school	3934
facilities commission shall examine any classroom facilities needs	3935
assessment that has been conducted by the district and any master	3936
plan developed for meeting the facility needs of the district.	3937

(B) Upon conducting the on-site evaluation under section	3938
3318.02 of the Revised Code, the Ohio school facilities commission	3939
shall make a determination of all of the following:	3940

(1) The needs of the school district for additional classroom	3941
facilities;	3942

(2) The number of classroom facilities to be included in a	3943
project and the basic project cost of constructing, acquiring,	3944
reconstructing, or making additions to each such facility;	3945

(3) The amount of such cost that the school district can	3946
supply from available funds, by the issuance of bonds previously	3947
authorized by the electors of the school district the proceeds of	3948
which can lawfully be used for the project and by the issuance of	3949
bonds under section 3318.05 of the Revised Code;	3950

(4) The remaining amount of such cost that shall be supplied	3951
by the state;	3952

(5) The amount of the state's portion to be encumbered in	3953
accordance with section 3318.11 of the Revised Code in the current	3954
and subsequent fiscal years from funds appropriated for purposes	3955
of sections 3318.01 to 3318.20 of the Revised Code.	3956

For a district that opts to divide its entire classroom	3957
facilities needs into segments to be completed separately, as	3958
authorized by section 3318.034 of the Revised Code, the	3959
determinations made under divisions (B)(1) to (5) of this section	3960
apply only to the segment that currently is proceeding as a	3961
separate project in accordance with section 3318.034 of the	3962
Revised Code.	3963

(C) The commission shall make a determination in favor of	3964
constructing, acquiring, reconstructing, or making additions to a	3965
classroom facility only upon evidence that the proposed project	3966
conforms to sound educational practice, that it is in keeping with	3967
the orderly process of school district reorganization and	3968
consolidation, and that the actual or projected enrollment in each	3969
classroom facility proposed to be included in the project is at	3970
least three hundred fifty pupils. Exceptions shall be authorized	3971
only in those districts where topography, sparsity of population,	3972
and other factors make larger schools impracticable.	3973

If the school district board determines that an existing	3974
facility has historical value or for other good cause determines	3975
that an existing facility should be renovated in lieu of acquiring	3976
a comparable facility by new construction, the commission may	3977
approve the expenditure of project funds for the renovation of	3978
that facility up to but not exceeding one hundred per cent of the	3979
estimated cost of acquiring a comparable facility by new	3980
construction, as long as the commission determines that the	3981
facility when renovated can be operationally efficient, will be	3982
adequate for the future needs of the district, and will comply	3983
with the other provisions of this division.	3984

(D) Sections 125.81 and 153.04 of the Revised Code shall not	3985
apply to classroom facilities constructed under either sections	3986
3318.01 to 3318.20 or sections 3318.40 to 3318.45 of the Revised	3987
Code.	3988

Sec. 3318.032. (A) The portion of the basic project cost	3989
supplied by the school district shall be the greater of:	3990

(1) The required percentage of the basic project costs;

3991

(2) An(a) For all districts except a district that opts to	3992
divide its entire classroom facilities needs into segments to be	3993
completed separately as authorized by section 3318.034 of the	3994
Revised Code, an amount necessary to raise the school district's	3995
net bonded indebtedness, as of the date the controlling board	3996
approved the project, to within five thousand dollars of the	3997
required level of indebtedness.;	3998

(b) For a district that opts to divide its entire classroom	3999
facilities needs into segments to be completed separately as	4000
authorized by section 3318.034 of the Revised Code, an amount	4001
necessary to raise the school district's net bonded indebtedness,	4002
as of the date the controlling board approved the segment as a	4003
separate project, to within five thousand dollars of the	4004
following:	4005

The required level of indebtedness X (the basic	4006

project cost of the segment as approved as a separate	4007

project by the controlling board / the estimated basic	4008

project cost of the district's entire classroom facilities	4009

needs as determined jointly by the staff of the Ohio school	4010

facilities commission and the district)	4011

(B) The amount of the district's share determined under this	4012
section shall be calculated only as of the date the controlling	4013
board approved the project, and that amount applies throughout the	4014
one-year period permitted under section 3318.05 of the Revised	4015
Code for the district's electors to approve the propositions	4016
described in that section. If the amount reserved and encumbered	4017
for a project is released because the electors do not approve	4018
those propositions within that year, and the school district later	4019
receives the controlling board's approval for the project, the	4020
district's portion shall be recalculated in accordance with this	4021
section as of the date of the controlling board's subsequent	4022
approval.	4023

(C) Notwithstanding anything to the contrary in division (A)	4024
or (B) of this section, at no time shall a school district's	4025
portion of the basic project cost be greater than ninety-five per	4026
cent of the total basic project cost.	4027

Sec. 3318.034. (A) This section applies to any school	4028
district that is offered assistance under sections 3318.01 to	4029
3318.20 of the Revised Code on or after the effective date of this	4030
section, and that, for the fiscal year immediately prior to the	4031
fiscal year for which that assistance is offered, had a formula	4032
ADM, as defined in section 3317.02 of the Revised Code, of at	4033
least nine thousand eight hundred students.	4034

Notwithstanding any provision of this chapter to the	4035
contrary, with the approval of the Ohio school facilities	4036
commission, any school district to which this section applies may	4037
opt to divide the district's entire classroom facilities needs, as	4038
those needs are jointly determined by the staff of the commission	4039
and the school district, into discrete segments and may proceed	4040
with each segment sequentially as a separate project under those	4041
sections. That project shall comply with all of the provisions of	4042
those sections unless otherwise provided in this section.	4043

(B) Each segment shall comply with all of the following:

4044

(1) The segment shall consist of the new construction of one	4045
or more entire buildings or the complete renovation of one or more	4046
entire existing buildings, with any necessary additions to that	4047
building.	4048

(2) The segment shall not include any construction of or	4049
renovation or repair to any building that does not complete the	4050
needs of the district with respect to that particular building at	4051
the time the segment is completed.	4052

(3) The segment shall consist of new construction,	4053
renovations, additions, reconstruction, or repair of classroom	4054
facilities to the extent that the school district portion, as	4055
determined under section 3318.032 of the Revised Code, is an	4056
amount not less than the amount that likely would be generated	4057
from a property tax of three mills times the district's valuation	4058
for twenty-three years, unless the district previously has	4059
undertaken a segment as a separate project under this section and	4060
the district's portion of the estimated basic project cost of the	4061
remainder of its entire classroom facilities needs, as determined	4062
jointly by the staff of the commission and the district, is less	4063
than the amount otherwise required by this division.	4064

(C) The commission shall conditionally approve and seek	4065
controlling board approval in accordance with division (A) of	4066
section 3318.04 of the Revised Code of each segment, at the time	4067
it is proposed, as a separate project. Approval by the voting	4068
members of the commission or the controlling board of the	4069
district's entire classroom facilities needs, as determined	4070
jointly by the staff of the commission and district, shall not be	4071
required. If the commission conditionally approves and the	4072
controlling board approves the segment as a separate project, the	4073
district board accepts that approval pursuant to section 3318.05	4074
of the Revised Code, and the district electors approve any bond	4075
issuance and taxes necessary to pay the district's portion of the	4076
basic project cost or the district board otherwise raises	4077
sufficient funds, as authorized by this chapter, to pay the	4078
district's portion of the basic project cost, the commission	4079
shall enter into an agreement with the district board under	4080
section 3318.08 of the Revised Code for the segment as a separate	4081
project. That agreement shall include an acknowledgment that the	4082
project covered by the agreement is only one segment of the	4083
district's entire classroom facilities needs, as determined	4084
jointly by the staff of the commission and the district, and that	4085
the district may proceed with future segments under this section	4086
at a later time, as prescribed in division (D) of this section.	4087
The commission and the district board shall enter into a separate	4088
agreement under section 3318.08 of the Revised Code for each	4089
segment.	4090

(D) A school district that undertakes a segment of its entire	4091
classroom facilities needs, as determined jointly by the staff of	4092
the commission and the district, as a separate project may	4093
undertake a subsequent segment as another separate project at any	4094
time, as long as the current percentile of the district is	4095
eligible for assistance under section 3318.02 of the Revised Code.	4096

(E) The school district portion of the basic project cost of	4097
each segment undertaken as a separate project under this section	4098
shall be determined under section 3318.032 of the Revised Code	4099
using the district's current percentile.	4100

(F) The school district's maintenance levy requirement, as	4101
defined in section 3318.18 of the Revised Code, shall run for	4102
twenty-three years from the date the first segment is undertaken.	4103

Sec. 3318.04. (A) If the Ohio school facilities commission	4104
makes a determination under section 3318.03 of the Revised Code in	4105
favor of constructing, acquiring, reconstructing, or making	4106
additions to a classroom facility, the project shall be	4107
conditionally approved. Such conditional approval shall be	4108
submitted to the controlling board for approval thereof. The	4109
controlling board shall forthwith approve or reject the	4110
commission's determination, conditional approval, the amount of	4111
the state's portion of the basic project cost, and, the amount of	4112
the state's portion to be encumbered in the current fiscal year.	4113
In the event of approval thereof by the controlling board, the	4114
commission shall certify such conditional approval to the school	4115
district board and shall encumber from the total funds	4116
appropriated for the purpose of sections 3318.01 to 3318.20 of the	4117
Revised Code the amount approved under this section to be	4118
encumbered in the current fiscal year.	4119

The basic project cost for a project approved under this	4120
section shall not exceed the cost that would otherwise have to be	4121
incurred if the classroom facilities to be constructed, acquired,	4122
or reconstructed, or the additions to be made to classroom	4123
facilities, under such project meet, but do not exceed, the	4124
specifications for plans and materials for classroom facilities	4125
adopted by the commission.	4126

(B)(1) No school district shall have a project conditionally	4127
approved pursuant to this section if the school district has	4128
already received any assistance for a project funded under any	4129
version of sections 3318.01 to 3318.20 of the Revised Code, and	4130
the prior project was one for which the electors of such district	4131
approved a levy within the last twenty years pursuant to any	4132
version of section 3318.06 of the Revised Code for purposes of	4133
qualifying for the funding of that project, unless the district	4134
demonstrates to the satisfaction of the commission that the	4135
district has experienced since approval of its prior project an	4136
exceptional increase in enrollment significantly above the	4137
district's design capacity under that prior project as determined	4138
by rule of the commission.	4139

(2) Notwithstanding division (B)(1) of this section, any	4140
school district that received assistance under sections 3318.01 to	4141
3318.20 of the Revised Code, as those sections existed prior to	4142
May 20, 1997, may receive additional assistance under those	4143
sections, as they exist on and after May 20, 1997, prior to the	4144
expiration of the period of time required under division (B)(1) of	4145
this section, if the percentile in which the school district is	4146
located, as determined under section 3318.011 of the Revised Code,	4147
is eligible for assistance as prescribed in section 3318.02 of the	4148
Revised Code.	4149

The commission may provide assistance under sections 3318.01	4150
to 3318.20 of the Revised Code pursuant to this division to no	4151
more than five school districts per fiscal year until all eligible	4152
school districts have received the additional assistance	4153
authorized under this division. The commission shall establish	4154
application procedures, deadlines, and priorities for funding	4155
projects under this division.	4156

The commission at its discretion may waive current design	4157
specifications it has adopted for projects under sections 3318.01	4158
to 3318.20 of the Revised Code when assessing an application for	4159
additional assistance under this division for the renovation of	4160
classroom facilities constructed or renovated under a school	4161
district's previous project. If the commission finds that a	4162
school district's existing classroom facilities are adequate to	4163
meet all of the school district's needs, the commission may	4164
determine that no additional state assistance be awarded to a	4165
school district under this division.	4166

In order for a school district to be eligible to receive any	4167
additional assistance under this division, the school district	4168
electors shall extend the school district's existing levy	4169
dedicated for maintenance of classroom facilities under Chapter	4170
3318. of the Revised Code, pursuant to section 3318.061 of the	4171
Revised Code or shall provide equivalent alternative maintenance	4172
funds as specified in division (A)(2) of section 3318.06 of the	4173
Revised Code.	4174

(3) Notwithstanding division (B)(1) of this section, any	4175
school district that has received assistance under sections	4176
3318.01 to 3318.20 of the Revised Code after May 20, 1997, may	4177
receive additional assistance if the commission decides in favor	4178
of providing such assistance pursuant to section 3318.042 of the	4179
Revised Code.	4180

(4) Notwithstanding division (B)(1) of this section, any	4181
school district that has opted to divide its entire classroom	4182
facilities needs into segments to be completed separately, as	4183
authorized by section 3318.034 of the Revised Code, and that has	4184
received assistance under sections 3318.01 to 3318.20 of the	4185
Revised Code for one of those segments may receive assistance	4186
under those sections for a subsequent segment. Assistance for any	4187
subsequent segment shall not include any additional work on a	4188
building included in a prior segment unless the district	4189
demonstrates to the satisfaction of the commission that the	4190
district has experienced since the completion of the prior segment	4191
an exceptional increase in enrollment in the grade levels housed	4192
in that building.	4193

Sec. 3333.04. The chancellor of the Ohio board of regents	4194
shall:	4195

(A) Make studies of state policy in the field of higher	4196
education and formulate a master plan for higher education for the	4197
state, considering the needs of the people, the needs of the	4198
state, and the role of individual public and private institutions	4199
within the state in fulfilling these needs;	4200

(B)(1) Report annually to the governor and the general	4201
assembly on the findings from the chancellor's studies and the	4202
master plan for higher education for the state;	4203

(2) Report at least semiannually to the general assembly and	4204
the governor the enrollment numbers at each state-assisted	4205
institution of higher education.	4206

(C) Approve or disapprove the establishment of new branches	4207
or academic centers of state colleges and universities;	4208

(D) Approve or disapprove the establishment of state	4209
technical colleges or any other state institution of higher	4210
education;	4211

(E) Recommend the nature of the programs, undergraduate,	4212
graduate, professional, state-financed research, and public	4213
services which should be offered by the state colleges,	4214
universities, and other state-assisted institutions of higher	4215
education in order to utilize to the best advantage their	4216
facilities and personnel;	4217

(F) Recommend to the state colleges, universities, and other	4218
state-assisted institutions of higher education graduate or	4219
professional programs, including, but not limited to, doctor of	4220
philosophy, doctor of education, and juris doctor programs, that	4221
could be eliminated because they constitute unnecessary	4222
duplication, as shall be determined using the process developed	4223
pursuant to this division, or for other good and sufficient cause.	4224
Prior to recommending a program for elimination, the chancellor	4225
shall request the board of regents to hold at least one public	4226
hearing on the matter and advise the chancellor on whether the	4227
program should be recommended for elimination. The board shall	4228
provide notice of each hearing within a reasonable amount of time	4229
prior to its scheduled date. Following the hearing, the board	4230
shall issue a recommendation to the chancellor. The chancellor	4231
shall consider the board's recommendation but shall not be	4232
required to accept it.	4233

For purposes of determining the amounts of any state	4234
instructional subsidies paid to state colleges, universities, and	4235
other state-assisted institutions of higher education, the	4236
chancellor may exclude students enrolled in any program that the	4237
chancellor has recommended for elimination pursuant to this	4238
division except that the chancellor shall not exclude any such	4239
student who enrolled in the program prior to the date on which the	4240
chancellor initially commences to exclude students under this	4241
division.	4242

The chancellor and state colleges, universities, and other	4243
state-assisted institutions of higher education shall jointly	4244
develop a process for determining which existing graduate or	4245
professional programs constitute unnecessary duplication.	4246

(G) Recommend to the state colleges, universities, and other	4247
state-assisted institutions of higher education programs which	4248
should be added to their present programs;	4249

(H) Conduct studies for the state colleges, universities, and	4250
other state-assisted institutions of higher education to assist	4251
them in making the best and most efficient use of their existing	4252
facilities and personnel;	4253

(I) Make recommendations to the governor and general assembly	4254
concerning the development of state-financed capital plans for	4255
higher education; the establishment of new state colleges,	4256
universities, and other state-assisted institutions of higher	4257
education; and the establishment of new programs at the existing	4258
state colleges, universities, and other institutions of higher	4259
education;	4260

(J) Review the appropriation requests of the public community	4261
colleges and the state colleges and universities and submit to the	4262
office of budget and management and to the chairpersons of the	4263
finance committees of the house of representatives and of the	4264
senate the chancellor's recommendations in regard to the biennial	4265
higher education appropriation for the state, including	4266
appropriations for the individual state colleges and universities	4267
and public community colleges. For the purpose of determining the	4268
amounts of instructional subsidies to be paid to state-assisted	4269
colleges and universities, the chancellor shall define "full-time	4270
equivalent student" by program per academic year. The definition	4271
may take into account the establishment of minimum enrollment	4272
levels in technical education programs below which support	4273
allowances will not be paid. Except as otherwise provided in this	4274
section, the chancellor shall make no change in the definition of	4275
"full-time equivalent student" in effect on November 15, 1981,	4276
which would increase or decrease the number of subsidy-eligible	4277
full-time equivalent students, without first submitting a fiscal	4278
impact statement to the president of the senate, the speaker of	4279
the house of representatives, the legislative service commission,	4280
and the director of budget and management. The chancellor shall	4281
work in close cooperation with the director of budget and	4282
management in this respect and in all other matters concerning the	4283
expenditures of appropriated funds by state colleges,	4284
universities, and other institutions of higher education.	4285

(K) Seek the cooperation and advice of the officers and	4286
trustees of both public and private colleges, universities, and	4287
other institutions of higher education in the state in performing	4288
the chancellor's duties and making the chancellor's plans,	4289
studies, and recommendations;	4290

(L) Appoint advisory committees consisting of persons	4291
associated with public or private secondary schools, members of	4292
the state board of education, or personnel of the state department	4293
of education;	4294

(M) Appoint advisory committees consisting of college and	4295
university personnel, or other persons knowledgeable in the field	4296
of higher education, or both, in order to obtain their advice and	4297
assistance in defining and suggesting solutions for the problems	4298
and needs of higher education in this state;	4299

(N) Approve or disapprove all new degrees and new degree	4300
programs at all state colleges, universities, and other	4301
state-assisted institutions of higher education;	4302

(O) Adopt such rules as are necessary to carry out the	4303
chancellor's duties and responsibilities. The rules shall	4304
prescribe procedures for the chancellor to follow when taking	4305
actions associated with the chancellor's duties and	4306
responsibilities and shall indicate which types of actions are	4307
subject to those procedures. The procedures adopted under this	4308
division shall be in addition to any other procedures prescribed	4309
by law for such actions. However, if any other provision of the	4310
Revised Code or rule adopted by the chancellor prescribes	4311
different procedures for such an action, the procedures adopted	4312
under this division shall not apply to that action to the extent	4313
they conflict with the procedures otherwise prescribed by law. The	4314
procedures adopted under this division shall include at least the	4315
following:	4316

(1) Provision for public notice of the proposed action;

4317

(2) An opportunity for public comment on the proposed action,	4318
which may include a public hearing on the action by the board of	4319
regents;	4320

(3) Methods for parties that may be affected by the proposed	4321
action to submit comments during the public comment period;	4322

(4) Submission of recommendations from the board of regents	4323
regarding the proposed action, at the request of the chancellor;	4324

(5) Written publication of the final action taken by the	4325
chancellor and the chancellor's rationale for the action;	4326

(6) A timeline for the process described in divisions (O)(1)	4327
to (5) of this section.	4328

(P) Establish and submit to the governor and the general	4329
assembly a clear and measurable set of goals and timetables for	4330
their achievement for each program under the chancellor's	4331
supervision that is designed to accomplish any of the following:	4332

(1) Increased access to higher education;

4333

(2) Job training;

4334

(3) Adult literacy;

4335

(4) Research;

4336

(5) Excellence in higher education;

4337

(6) Reduction in the number of graduate programs within the	4338
same subject area.	4339

In July of each odd-numbered year, the chancellor shall	4340
submit to the governor and the general assembly a report on	4341
progress made toward these goals.	4342

(Q) Make recommendations to the governor and the general	4343
assembly regarding the design and funding of the student financial	4344
aid programs specified in sections 3333.12, 3333.122, 3333.21 to	4345
3333.27, and 5910.02 of the Revised Code;	4346

(R) Participate in education-related state or federal	4347
programs on behalf of the state and assume responsibility for the	4348
administration of such programs in accordance with applicable	4349
state or federal law;	4350

(S) Adopt rules for student financial aid programs as	4351
required by sections 3333.12, 3333.122, 3333.21 to 3333.27,	4352
3333.28, and 5910.02 of the Revised Code, and perform any other	4353
administrative functions assigned to the chancellor by those	4354
sections;	4355

(T) ~~Administer contracts under sections 3702.74 and 3702.75~~	4356
~~of the Revised Code in accordance with rules adopted by the~~	4357
~~director of health under section 3702.79 of the Revised Code;~~	4358

~~(U)~~ Conduct enrollment audits of state-supported institutions	4359
of higher education;	4360

~~(V)~~(U) Appoint consortiums of college and university	4361
personnel to participate in the development and operation of	4362
statewide collaborative efforts, including the Ohio supercomputer	4363
center, the Ohio academic resources network, OhioLink, and the	4364
Ohio learning network. For each consortium, the chancellor shall	4365
designate a college or university to serve as that consortium's	4366
fiscal agent, financial officer, and employer. Any funds	4367
appropriated for the consortiums shall be distributed to the	4368
fiscal agents for the operation of the consortiums. A consortium	4369
shall follow the rules of the college or university that serves as	4370
its fiscal agent.	4371

~~(W)~~(V) Adopt rules establishing advisory duties and	4372
responsibilities of the board of regents not otherwise prescribed	4373
by law;	4374

~~(X)~~(W) Respond to requests for information about higher	4375
education from members of the general assembly and direct staff to	4376
conduct research or analysis as needed for this purpose.	4377

Sec. 3333.044. (A) The chancellor of the Ohio board of	4378
regents may contract with any consultants that are necessary for	4379
the discharge of the chancellor's duties under this chapter.	4380

(B) The chancellor may purchase, upon the terms that the	4381
chancellor determines to be advisable, one or more policies of	4382
insurance from insurers authorized to do business in this state	4383
that insure consultants who have contracted with the chancellor	4384
under division (A) of this section or members of an advisory	4385
committee appointed under section 3333.04 of the Revised Code,	4386
with respect to the activities of the consultants or advisory	4387
committee members in the course of the performance of their	4388
responsibilities as consultants or advisory committee members.	4389

(C) Subject to the approval of the controlling board, the	4390
chancellor may contract with any entities for the discharge of the	4391
chancellor's duties and responsibilities under any of the programs	4392
established pursuant to sections 3333.12, 3333.122, 3333.21 to	4393
3333.28, ~~3702.71 to 3702.81,~~ and 5120.55, and Chapter 5910. of the	4394
Revised Code. The chancellor shall not enter into a contract under	4395
this division unless the proposed contractor demonstrates that its	4396
primary purpose is to promote access to higher education by	4397
providing student financial assistance through loans, grants, or	4398
scholarships, and by providing high quality support services and	4399
information to students and their families with regard to such	4400
financial assistance.	4401

Chapter 125. of the Revised Code does not apply to contracts	4402
entered into pursuant to this section. In awarding contracts under	4403
this division, the chancellor shall consider factors such as the	4404
cost of the administration of the contract, the experience of the	4405
contractor, and the contractor's ability to properly execute the	4406
contract.	4407

Sec. 3333.122. (A) As used in this section:

4408

(1) "Eligible student" means a student who is:

4409

(a) An Ohio resident who first enrolls in an undergraduate	4410
program in the 2006-2007 academic year or thereafter;	4411

(b) If the student first enrolled in an undergraduate	4412
program in the 2006-2007 or 2007-2008 academic year, the student	4413
is enrolled in ~~either~~one of the following:	4414

(i) An accredited institution of higher education in this	4415
state that meets the requirements of Title VI of the Civil Rights	4416
Act of 1964 and is state-assisted, is nonprofit and has a	4417
certificate of authorization pursuant to Chapter 1713. of the	4418
Revised Code, has a certificate of registration from the state	4419
board of career colleges and schools and program authorization to	4420
award an associate or bachelor's degree, or is a private	4421
institution exempt from regulation under Chapter 3332. of the	4422
Revised Code as prescribed in section 3333.046 of the Revised	4423
Code. Students who attend an institution that holds a certificate	4424
of registration shall be enrolled in a program leading to an	4425
associate or bachelor's degree for which associate or bachelor's	4426
degree program the institution has program authorization issued	4427
under section 3332.05 of the Revised Code.	4428

(ii) A technical education program of at least two years	4429
duration sponsored by a private institution of higher education in	4430
this state that meets the requirements of Title VI of the Civil	4431
Rights Act of 1964;	4432

(iii) A nursing diploma program approved by the board of	4433
nursing under division (A)(5) of section 4723.06 of the Revised	4434
Code and that meets the requirements of Title VI of the Civil	4435
Rights Act of 1964.	4436

(c) If the student first enrolled in an undergraduate program	4437
after the 2007-2008 academic year, the student is enrolled in	4438
~~either~~one of the following:	4439

(i) An accredited institution of higher education in this	4440
state that meets the requirements of Title VI of the Civil Rights	4441
Act of 1964 and is state-assisted, is nonprofit and has a	4442
certificate of authorization pursuant to Chapter 1713. of the	4443
Revised Code, or is a private institution exempt from regulation	4444
under Chapter 3332. of the Revised Code as prescribed in section	4445
3333.046 of the Revised Code;	4446

(ii) An education program of at least two years duration	4447
sponsored by a private institution of higher education in this	4448
state that meets the requirements of Title VI of the Civil Rights	4449
Act of 1964 and has a certificate of authorization pursuant to	4450
Chapter 1713. of the Revised Code;	4451

(iii) A nursing diploma program approved by the board of	4452
nursing under division (A)(5) of section 4723.06 of the Revised	4453
Code and that meets the requirements of Title VI of the Civil	4454
Rights Act of 1964.	4455

(2) A student who participated in either the early college	4456
high school program administered by the department of education or	4457
in the post-secondary enrollment options program pursuant to	4458
Chapter 3365. of the Revised Code before the 2006-2007 academic	4459
year shall not be excluded from eligibility for a needs-based	4460
financial aid grant under this section.	4461

(3) "Resident," "expected family contribution" or "EFC,"	4462
"full-time student," "three-quarters-time student," "half-time	4463
student," "one-quarter-time student," and "accredited" shall be	4464
defined by rules adopted by the chancellor of the Ohio board of	4465
regents.	4466

(B) The chancellor shall establish and administer a	4467
needs-based financial aid program based on the United States	4468
department of education's method of determining financial need and	4469
may adopt rules to carry out this section. The program shall be	4470
known as the Ohio college opportunity grant program. The general	4471
assembly shall support the needs-based financial aid program by	4472
such sums and in such manner as it may provide, but the chancellor	4473
may also receive funds from other sources to support the program.	4474
If the amounts available for support of the program are inadequate	4475
to provide grants to all eligible students, preference in the	4476
payment of grants shall be given in terms of expected family	4477
contribution, beginning with the lowest expected family	4478
contribution category and proceeding upward by category to the	4479
highest expected family contribution category.	4480

A needs-based financial aid grant shall be paid to an	4481
eligible student through the institution in which the student is	4482
enrolled, except that no needs-based financial aid grant shall be	4483
paid to any person serving a term of imprisonment. Applications	4484
for such grants shall be made as prescribed by the chancellor, and	4485
such applications may be made in conjunction with and upon the	4486
basis of information provided in conjunction with student	4487
assistance programs funded by agencies of the United States	4488
government or from financial resources of the institution of	4489
higher education. The institution shall certify that the student	4490
applicant meets the requirements set forth in divisions (A)(1)(a)	4491
and (b) of this section. Needs-based financial aid grants shall be	4492
provided to an eligible student only as long as the student is	4493
making appropriate progress toward a nursing diploma or an	4494
associate or bachelor's degree. No student shall be eligible to	4495
receive a grant for more than ten semesters, fifteen quarters, or	4496
the equivalent of five academic years. A grant made to an eligible	4497
student on the basis of less than full-time enrollment shall be	4498
based on the number of credit hours for which the student is	4499
enrolled and shall be computed in accordance with a formula	4500
adopted by the chancellor. No student shall receive more than one	4501
grant on the basis of less than full-time enrollment.	4502

A needs-based financial aid grant shall not exceed the total	4503
instructional and general charges of the institution.	4504

(C) The tables in this division prescribe the maximum grant	4505
amounts covering two semesters, three quarters, or a comparable	4506
portion of one academic year. Grant amounts for additional terms	4507
in the same academic year shall be determined under division (D)	4508
of this section.	4509

As used in the tables in division (C) of this section:

4510

(1) "Private institution" means an institution that is	4511
nonprofit and has a certificate of authorization pursuant to	4512
Chapter 1713. of the Revised Code.	4513

(2) "Career college" means either an institution that holds a	4514
certificate of registration from the state board of career	4515
colleges and schools or a private institution exempt from	4516
regulation under Chapter 3332. of the Revised Code as prescribed	4517
in section 3333.046 of the Revised Code.	4518

Full-time students shall be eligible to receive awards	4519
according to the following table:	4520

Full-Time Enrollment	4521

If the EFC is equal to or greater than:	And if the EFC is no more than:	If the student attends a public institution, the annual award shall be:	If the student attends a private institution, the annual award shall be:	If the student attends a career college, the annual award shall be:	4522
$2,101	$2,190	$300	$600	$480	4523
2,001	2,100	402	798	642	4524
1,901	2,000	498	1,002	798	4525
1,801	1,900	600	1,200	960	4526
1,701	1,800	702	1,398	1,122	4527
1,601	1,700	798	1,602	1,278	4528
1,501	1,600	900	1,800	1,440	4529
1,401	1,500	1,002	1,998	1,602	4530
1,301	1,400	1,098	2,202	1,758	4531
1,201	1,300	1,200	2,400	1,920	4532
1,101	1,200	1,302	2,598	2,082	4533
1,001	1,100	1,398	2,802	2,238	4534
901	1,000	1,500	3,000	2,400	4535
801	900	1,602	3,198	2,562	4536
701	800	1,698	3,402	2,718	4537
601	700	1,800	3,600	2,280	4538
501	600	1,902	3,798	3,042	4539
401	500	1,998	4,002	3,198	4540
301	400	2,100	4,200	3,360	4541
201	300	2,202	4,398	3,522	4542
101	200	2,298	4,602	3,678	4543
1	100	2,400	4,800	3,840	4544
0	0	2,496	4,992	3,996	4545

Three-quarters-time students shall be eligible to receive	4546
awards according to the following table:	4547

Three-Quarters-Time Enrollment	4548

If the EFC is equal to or greater than:	And the EFC is no more than:	If the student attends a public institution, the annual award shall be:	If the student attends a private institution, the annual award shall be:	If the student attends a career college, the annual award shall be:	4549
$2,101	$2,190	$228	$450	$360	4550
2,001	2,100	300	600	480	4551
1,901	2,000	372	750	600	4552
1,801	1,900	450	900	720	4553
1,701	1,800	528	1,050	840	4554
1,601	1,700	600	1,200	960	4555
1,501	1,600	678	1,350	1,080	4556
1,401	1,500	750	1,500	1,200	4557
1,301	1,400	822	1,650	1,320	4558
1,201	1,300	900	1,800	1,440	4559
1,101	1,200	978	1,950	1,560	4560
1,001	1,100	1,050	2,100	1,680	4561
901	1,000	1,128	2,250	1,800	4562
801	900	1,200	2,400	1,920	4563
701	800	1,272	2,550	2,040	4564
601	700	1,350	2,700	2,160	4565
501	600	1,428	2,850	2,280	4566
401	500	1,500	3,000	2,400	4567
301	400	1,578	3,150	2,520	4568
201	300	1,650	3,300	2,640	4569
101	200	1,722	3,450	2,760	4570
1	100	1,800	3,600	2,880	4571
0	0	1,872	3,744	3,000	4572

Half-time students shall be eligible to receive awards	4573
according to the following table:	4574

Half-Time Enrollment	4575

If the EFC is equal to or greater than:	And if the EFC is no more than:	If the student attends a public institution, the annual award shall be:	If the student attends a private institution, the annual award shall be:	If the student attends a career college, the annual award shall be:	4576
$2,101	$2,190	$150	$300	$240	4577
2,001	2,100	204	402	324	4578
1,901	2,000	252	504	402	4579
1,801	1,900	300	600	480	4580
1,701	1,800	354	702	564	4581
1,601	1,700	402	804	642	4582
1,501	1,600	450	900	720	4583
1,401	1,500	504	1,002	804	4584
1,301	1,400	552	1,104	882	4585
1,201	1,300	600	1,200	960	4586
1,101	1,200	654	1,302	1,044	4587
1,001	1,100	702	1,404	1,122	4588
901	1,000	750	1,500	1,200	4589
801	900	804	1,602	1,284	4590
701	800	852	1,704	1,362	4591
601	700	900	1,800	1,440	4592
501	600	954	1,902	1,524	4593
401	500	1,002	2,004	1,602	4594
301	400	1,050	2,100	1,680	4595
201	300	1,104	2,202	1,764	4596
101	200	1,152	2,304	1,842	4597
1	100	1,200	2,400	1,920	4598
0	0	1,248	2,496	1,998	4599

One-quarter-time students shall be eligible to receive awards	4600
according to the following table:	4601

One-Quarter-Time Enrollment	4602

If the EFC is equal to or greater than:	And if the EFC is no more than:	If the student attends a public institution, the annual award shall be:	If the student attends a private institution, the annual award shall be:	If the student attends a career college, the annual award shall be:	4603
$2,101	$2,190	$78	$150	$120	4604
2,001	2,100	102	198	162	4605
1,901	2,000	126	252	198	4606
1,801	1,900	150	300	240	4607
1,701	1,800	174	348	282	4608
1,601	1,700	198	402	318	4609
1,501	1,600	228	450	360	4610
1,401	1,500	252	498	402	4611
1,301	1,400	276	552	438	4612
1,201	1,300	300	600	480	4613
1,101	1,200	324	648	522	4614
1,001	1,100	348	702	558	4615
901	1,000	378	750	600	4616
801	900	402	798	642	4617
701	800	426	852	678	4618
601	700	450	900	720	4619
501	600	474	948	762	4620
401	500	498	1,002	798	4621
301	400	528	1,050	840	4622
201	300	552	1,098	882	4623
101	200	576	1,152	918	4624
1	100	600	1,200	960	4625
0	0	624	1,248	1,002	4626

(D) For a full-time student enrolled in an eligible	4627
institution for a semester or quarter in addition to the portion	4628
of the academic year covered by a grant determined under division	4629
(C) of this section, the maximum grant amount shall be a	4630
percentage of the maximum prescribed in the applicable table of	4631
that division. The maximum grant for a fourth quarter shall be	4632
one-third of the maximum amount prescribed under that division.	4633
The maximum grant for a third semester shall be one-half of the	4634
maximum amount prescribed under that division.	4635

(E) No grant shall be made to any student in a course of	4636
study in theology, religion, or other field of preparation for a	4637
religious profession unless such course of study leads to an	4638
accredited bachelor of arts, bachelor of science, associate of	4639
arts, or associate of science degree.	4640

(F)(1) Except as provided in division (F)(2) of this section,	4641
no grant shall be made to any student for enrollment during a	4642
fiscal year in an institution with a cohort default rate	4643
determined by the United States secretary of education pursuant to	4644
the "Higher Education Amendments of 1986," 100 Stat. 1278, 1408,	4645
20 U.S.C.A. 1085, as amended, as of the fifteenth day of June	4646
preceding the fiscal year, equal to or greater than thirty per	4647
cent for each of the preceding two fiscal years.	4648

(2) Division (F)(1) of this section does not apply to the	4649
following:	4650

(a) Any student enrolled in an institution that under the	4651
federal law appeals its loss of eligibility for federal financial	4652
aid and the United States secretary of education determines its	4653
cohort default rate after recalculation is lower than the rate	4654
specified in division (F)(1) of this section or the secretary	4655
determines due to mitigating circumstances the institution may	4656
continue to participate in federal financial aid programs. The	4657
chancellor shall adopt rules requiring institutions to provide	4658
information regarding an appeal to the chancellor.	4659

(b) Any student who has previously received a grant under	4660
this section who meets all other requirements of this section.	4661

(3) The chancellor shall adopt rules for the notification of	4662
all institutions whose students will be ineligible to participate	4663
in the grant program pursuant to division (F)(1) of this section.	4664

(4) A student's attendance at an institution whose students	4665
lose eligibility for grants under division (F)(1) of this section	4666
shall not affect that student's eligibility to receive a grant	4667
when enrolled in another institution.	4668

(G) Institutions of higher education that enroll students	4669
receiving needs-based financial aid grants under this section	4670
shall report to the chancellor all students who have received	4671
needs-based financial aid grants but are no longer eligible for	4672
all or part of such grants and shall refund any moneys due the	4673
state within thirty days after the beginning of the quarter or	4674
term immediately following the quarter or term in which the	4675
student was no longer eligible to receive all or part of the	4676
student's grant. There shall be an interest charge of one per cent	4677
per month on all moneys due and payable after such thirty-day	4678
period. The chancellor shall immediately notify the office of	4679
budget and management and the legislative service commission of	4680
all refunds so received.	4681

Sec. 3353.02. (A) There is hereby created the eTech Ohio	4682
commission as an independent agency to advance education and	4683
accelerate the learning of the citizens of this state through	4684
technology. The commission shall provide leadership and support in	4685
extending the knowledge of the citizens of this state by promoting	4686
access to and use of all forms of educational technology,	4687
including educational television and radio, radio reading	4688
services, broadband networks, videotapes, compact discs, digital	4689
video on demand (DVD), and the internet. The commission also shall	4690
administer programs to provide financial and other assistance to	4691
school districts and other educational institutions for the	4692
acquisition and utilization of educational technology.	4693

The commission is a body corporate and politic, an agency of	4694
the state performing essential governmental functions of the	4695
state.	4696

(B) The commission shall consist of thirteen members, nine of	4697
whom shall be voting members. Six of the voting members shall be	4698
representatives of the public. Of the representatives of the	4699
public, four shall be appointed by the governor with the advice	4700
and consent of the senate, one shall be appointed by the speaker	4701
of the house of representatives, and one shall be appointed by the	4702
president of the senate. The superintendent of public instruction	4703
or a designee of the superintendent, the chancellor of the Ohio	4704
board of regents or a designee of the chancellor, and the ~~director~~	4705
~~of the office of information technology~~state chief information	4706
officer or a designee of the ~~director~~officer shall be ex officio	4707
voting members. Of the nonvoting members, two shall be members of	4708
the house of representatives appointed by the speaker of the house	4709
of representatives and two shall be members of the senate	4710
appointed by the president of the senate. The members appointed	4711
from each chamber shall not be members of the same political	4712
party.	4713

(C) Initial terms of office for members appointed by the	4714
governor shall be one year for one member, two years for one	4715
member, three years for one member, and four years for one member.	4716
At the first meeting of the commission, members appointed by the	4717
governor shall draw lots to determine the length of the term each	4718
member will serve. Thereafter, terms of office for members	4719
appointed by the governor shall be for four years. Terms of office	4720
for voting members appointed by the speaker of the house of	4721
representatives and the president of the senate shall be for four	4722
years. Any member who is a representative of the public may be	4723
reappointed by the member's respective appointing authority, but	4724
no such member may serve more than two consecutive four-year	4725
terms. Such a member may be removed by the member's respective	4726
appointing authority for cause.	4727

Any legislative member appointed by the speaker of the house	4728
of representatives or the president of the senate who ceases to be	4729
a member of the legislative chamber from which the member was	4730
appointed shall cease to be a member of the commission. The	4731
speaker of the house of representatives and the president of the	4732
senate may remove their respective appointments to the commission	4733
at any time.	4734

(D) Vacancies among appointed members shall be filled in the	4735
manner provided for original appointments. Any member appointed to	4736
fill a vacancy occurring prior to the expiration of the term for	4737
which the member's predecessor was appointed shall hold office for	4738
the remainder of that term. Any appointed member shall continue in	4739
office subsequent to the expiration of that member's term until	4740
the member's successor takes office or until a period of sixty	4741
days has elapsed, whichever occurs first.	4742

(E) Members of the commission shall serve without	4743
compensation. The members who are representatives of the public	4744
shall be reimbursed, pursuant to office of budget and management	4745
guidelines, for actual and necessary expenses incurred in the	4746
performance of official duties.	4747

(F) The governor shall appoint the chairperson of the	4748
commission from among the commission's voting members. The	4749
chairperson shall serve a term of two years and may be	4750
reappointed. The commission shall elect other officers as	4751
necessary from among its voting members and shall prescribe its	4752
rules of procedure.	4753

(G) The commission shall establish advisory groups as needed	4754
to address topics of interest and to provide guidance to the	4755
commission regarding educational technology issues and the	4756
technology needs of educators, learners, and the public. Members	4757
of each advisory group shall be appointed by the commission and	4758
shall include representatives of individuals or organizations with	4759
an interest in the topic addressed by the advisory group.	4760

Sec. 3354.16. (A) When the board of trustees of a community	4761
college district has by resolution determined to let by contract	4762
the work of improvements pursuant to the official plan of such	4763
district, contracts in amounts exceeding a dollar amount set by	4764
the board, which dollar amount shall not exceed fifty thousand	4765
dollars, shall be advertised after notices calling for bids have	4766
been published once a week for three consecutive weeks, in at	4767
least one newspaper of general circulation within the community	4768
college district wherein the work is to be done. Subject to	4769
section 3354.10 of the Revised Code, the board of trustees of the	4770
district may let such contract to the lowest responsive and	4771
responsible bidder, in accordance with section 9.312 of the	4772
Revised Code, who meets the requirements of section 153.54 of the	4773
Revised Code. Such contract shall be in writing and shall be	4774
accompanied by or shall refer to plans and specifications for the	4775
work to be done. Such contract shall be approved by the board of	4776
trustees and signed by the president of the board and by the	4777
contractor.	4778

(B) On the first day of January of every even-numbered year,	4779
the chancellor of the board of regents shall adjust the fifty	4780
thousand dollar contract limit set forth in division (A) of this	4781
section, as adjusted in any previous year pursuant to this	4782
division. The chancellor shall adjust the limit according to the	4783
average increase or decrease for each of the two years	4784
immediately preceding the adjustment as set forth in the United	4785
States department of commerce, bureau of ~~the census~~economic	4786
analysis implicit price deflator for ~~construction~~gross domestic	4787
product, nonresidential structures, or an alternative if the	4788
federal government ceases to publish this metric, provided that no	4789
increase or decrease for any year shall exceed three per cent of	4790
the contract limit in existence at the time of the adjustment.	4791
Notwithstanding division (A) of this section, the limit adjusted	4792
under this division shall be used thereafter in lieu of the limit	4793
in division (A) of this section.	4794

(C) Before entering into an improvement pursuant to division	4795
(A) of this section, the board of trustees of a community college	4796
district shall require separate and distinct proposals to be made	4797
for furnishing materials or doing work on the improvement, or	4798
both, in the board's discretion, for each separate and distinct	4799
branch or class of work entering into the improvement. The board	4800
of trustees also may require a single, combined proposal for the	4801
entire project for materials or doing work, or both, in the	4802
board's discretion, that includes each separate and distinct	4803
branch or class of work entering into the improvement. The board	4804
of trustees need not solicit separate proposals for a branch or	4805
class of work for an improvement if the estimate cost for that	4806
branch or class of work is less than five thousand dollars.	4807

(D) When more than one branch or class of work is required,	4808
no contract for the entire job, or for a greater portion thereof	4809
than is embraced in one such branch or class of work shall be	4810
awarded, unless the separate bids do not cover all the work and	4811
materials required or the bids for the whole or for two or more	4812
kinds of work or materials are lower than the separate bids in the	4813
aggregate. The board of trustees need not award separate contracts	4814
for a branch or class of work entering into an improvement if the	4815
estimated cost for that branch or class of work is less than five	4816
thousand dollars.	4817

Sec. 3355.12. (A) When the managing authority of the	4818
university branch district has determined to let by contract the	4819
work of improvements, contracts in amounts exceeding a dollar	4820
amount set by the managing authority, which dollar amount shall	4821
not exceed fifty thousand dollars, shall be advertised after	4822
notices calling for bids have been published once a week for three	4823
consecutive weeks, in at least one newspaper of general	4824
circulation within the university branch district wherein the work	4825
is to be done. Such managing authority may let such contract to	4826
the lowest responsive and responsible bidder, in accordance with	4827
section 9.312 of the Revised Code, who meets the requirements of	4828
section 153.54 of the Revised Code. Such contract shall be in	4829
writing and shall be accompanied by or shall refer to plans and	4830
specifications for the work to be done. Such contract shall be	4831
approved by the managing authority of the university branch	4832
district and signed by the chairperson or vice-chairperson of the	4833
managing authority and by the contractor.	4834

(B) On the first day of January of every even-numbered year,	4835
the chancellor of the board of regents shall adjust the fifty	4836
thousand dollar contract limit set forth in division (A) of this	4837
section, as adjusted in any previous year pursuant to this	4838
division. The chancellor shall adjust the limit according to the	4839
average increase or decrease for each of the two years	4840
immediately preceding the adjustment as set forth in the United	4841
States department of commerce, bureau of ~~the census~~economic	4842
analysis implicit price deflator for ~~construction~~gross domestic	4843
product, nonresidential structures, or an alternative if the	4844
federal government ceases to publish this metric, provided that no	4845
increase or decrease for any year shall exceed three per cent of	4846
the contract limit in existence at the time of the adjustment.	4847
Notwithstanding division (A) of this section, the limit adjusted	4848
under this division shall be used thereafter in lieu of the limit	4849
in division (A) of this section.	4850

(C) Before entering into an improvement pursuant to division	4851
(A) of this section, the managing authority of the university	4852
branch district shall require separate and distinct proposals to	4853
be made for furnishing materials or doing work on the improvement,	4854
or both, in the board's discretion, for each separate and distinct	4855
branch or class of work entering into the improvement. The	4856
managing authority also may require a single, combined proposal	4857
for the entire project for materials or doing work, or both, in	4858
the board's discretion, that includes each separate and distinct	4859
branch or class of work entering into the improvement. The	4860
managing authority need not solicit separate proposals for a	4861
branch or class of work for an improvement if the estimate cost	4862
for that branch or class of work is less than five thousand	4863
dollars.	4864

(D) When more than one branch or class of work is required,	4865
no contract for the entire job, or for a greater portion thereof	4866
than is embraced in one such branch or class of work shall be	4867
awarded, unless the separate bids do not cover all the work and	4868
materials required or the bids for the whole or for two or more	4869
kinds of work or materials are lower than the separate bids in the	4870
aggregate. The managing authority need not award separate	4871
contracts for a branch or class of work entering into an	4872
improvement if the estimated cost for that branch or class of work	4873
is less than five thousand dollars.	4874

Sec. 3357.16. (A) When the board of trustees of a technical	4875
college district has by resolution determined to let by contract	4876
the work of improvements pursuant to the official plan of such	4877
district, contracts in amounts exceeding a dollar amount set by	4878
the board, which dollar amount shall not exceed fifty thousand	4879
dollars, shall be advertised after notice calling for bids has	4880
been published once a week for three consecutive weeks, in at	4881
least one newspaper of general circulation within the technical	4882
college district where the work is to be done. The board of	4883
trustees of the technical college district may let such contract	4884
to the lowest responsive and responsible bidder, in accordance	4885
with section 9.312 of the Revised Code, who meets the requirements	4886
of section 153.54 of the Revised Code. Such contract shall be in	4887
writing and shall be accompanied by or shall refer to plans and	4888
specifications for the work to be done. Such contract shall be	4889
approved by the board of trustees and signed by the president of	4890
the board and by the contractor.	4891

(B) On the first day of January of every even-numbered year,	4892
the chancellor of the board of regents shall adjust the fifty	4893
thousand dollar contract limit set forth in division (A) of this	4894
section, as adjusted in any previous year pursuant to this	4895
division. The chancellor shall adjust the limit according to the	4896
average increase or decrease for each of the two years	4897
immediately preceding the adjustment as set forth in the United	4898
States department of commerce, bureau of ~~the census~~economic	4899
analysis implicit price deflator for ~~construction~~gross domestic	4900
product, nonresidential structures, or an alternative if the	4901
federal government ceases to publish this metric, provided that no	4902
increase or decrease for any year shall exceed three per cent of	4903
the contract limit in existence at the time of the adjustment.	4904
Notwithstanding division (A) of this section, the limit adjusted	4905
under this division shall be used thereafter in lieu of the limit	4906
in division (A) of this section.	4907

(C) Before entering into an improvement pursuant to division	4908
(A) of this section, the board of trustees of a technical college	4909
district shall require separate and distinct proposals to be made	4910
for furnishing materials or doing work on the improvement, or	4911
both, in the board's discretion, for each separate and distinct	4912
branch or class of work entering into the improvement. The board	4913
of trustees also may require a single, combined proposal for the	4914
entire project for materials or doing work, or both, in the	4915
board's discretion, that includes each separate and distinct	4916
branch or class of work entering into the improvement. The board	4917
of trustees need not solicit separate proposals for a branch or	4918
class of work for an improvement if the estimate cost for that	4919
branch or class of work is less than five thousand dollars.	4920

(D) When more than one branch or class of work is required,	4921
no contract for the entire job, or for a greater portion thereof	4922
than is embraced in one such branch or class of work shall be	4923
awarded, unless the separate bids do not cover all the work and	4924
materials required or the bids for the whole or for two or more	4925
kinds of work or materials are lower than the separate bids in the	4926
aggregate. The board of trustees need not award separate contracts	4927
for a branch or class of work entering into an improvement if the	4928
estimated cost for that branch or class of work is less than five	4929
thousand dollars.	4930

Sec. 3365.15. The program known as "seniors to sophomores,"	4931
or any successor name, shall permit nonpublic school students to	4932
participate.	4933

Sec. 3702.71. As used in sections 3702.71 to 3702.81 of the	4934
Revised Code:	4935

(A) "Primary care physician" means an individual who is	4936
authorized under Chapter 4731. of the Revised Code to practice	4937
medicine and surgery or osteopathic medicine and surgery and is	4938
board certified or board eligible in a primary care specialty.	4939

(B) "Primary care service" means professional comprehensive	4940
personal health services, which may include health education and	4941
disease prevention, treatment of uncomplicated health problems,	4942
diagnosis of chronic health problems, overall management of	4943
health care services for an individual or a family, and the	4944
services of a psychiatrist. "Primary care service" also includes	4945
providing the initial contact for health care services and making	4946
referrals for secondary and tertiary care and for continuity of	4947
health care services.	4948

(C) "Primary care specialty" means general internal medicine,	4949
pediatrics, adolescent medicine, obstetrics and gynecology,	4950
psychiatry, child and adolescent psychiatry, geriatric	4951
psychiatry, combined internal medicine and pediatrics,	4952
geriatrics, or family practice.	4953

Sec. 3702.72. (A) A primary care physician who will not have	4954
an outstanding obligation for medical service to the federal	4955
government, a state, or other entity at the time of participation	4956
in the physician loan repayment program and meets one of the	4957
following requirements may apply for participation in the	4958
physician loan repayment program:	4959

(1) The primary care physician is enrolled in the final year	4960
of an accredited program required for board certification in a	4961
primary care specialty.	4962

(2) The primary care physician is enrolled in the final year	4963
of a fellowship program in a primary care specialty.	4964

(3) The primary care physician holds a valid certificate to	4965
practice medicine and surgery or osteopathic medicine and surgery	4966
issued under Chapter 4731. of the Revised Code.	4967

(B) An application for participation in the physician loan	4968
repayment program shall be submitted to the director of health on	4969
a form that the director shall prescribe. The information required	4970
to be submitted with an application includes the following:	4971

(1) The applicant's name, permanent address or address at	4972
which the applicant is currently residing if different from the	4973
permanent address, and telephone number;	4974

(2) The applicant's primary care specialty or specialties;

4975

(3) The medical school or osteopathic medical school the	4976
applicant attended, the dates of attendance, and verification of	4977
attendance;	4978

(4) The facility or institution where the applicant's medical	4979
residency program was completed or is being performed, and, if	4980
completed, the date of completion;	4981

(5) If applicable, the facility or institution where the	4982
applicant's fellowship was completed or is being performed, and,	4983
if completed, the date of completion;	4984

(6) A summary and verification of the educational expenses	4985
for which the applicant seeks reimbursement under the program;	4986

~~(6)~~(7) Verification of the applicant's authorization under	4987
Chapter 4731. of the Revised Code to practice medicine and surgery	4988
or osteopathic medicine and surgery;	4989

~~(7)~~(8) Verification of the applicant's United States	4990
citizenship or status as a legal alien.	4991

Sec. 3702.73. If funds are available in the physician loan	4992
repayment fund created under section 3702.78 of the Revised Code	4993
and the general assembly has appropriated funds for the physician	4994
loan repayment program, the director of health shall approve an	4995
applicant for participation in the program if the director finds	4996
that, in accordance with the priorities established under section	4997
3702.77 of the Revised Code, the applicant is eligible for	4998
participation in the program and the applicant's primary care	4999
specialty is needed in a health resource shortage area.	5000

Upon approval, the director shall notify and enter into	5001
discussions with the applicant. The object of the discussions is	5002
to facilitate the recruitment of the applicant to a site within a	5003
health resource shortage area at which, according to the	5004
priorities established under section 3702.77 of the Revised Code,	5005
the applicant's primary care specialty is most needed.	5006

If the director and applicant agree on the applicant's	5007
placement at a particular site within a health resource shortage	5008
area, the applicant shall prepare, sign, and deliver to the	5009
director a letter of intent agreeing to that placement.	5010

Sec. 3702.74. (A) A primary care physician who has signed a	5011
letter of intent under section 3702.73 of the Revised Code,and	5012
the director of health~~, and the Ohio board of regents~~ may enter	5013
into a contract for the physician's participation in the physician	5014
loan repayment program. ~~A lending institution~~The physician's	5015
employer or other funding source may also be a party to the	5016
contract.	5017

(B) The contract shall include all of the following	5018
obligations:	5019

(1) The primary care physician agrees to provide primary care	5020
services in the health resource shortage area identified in the	5021
letter of intent for at least two years ~~or one year per twenty~~	5022
~~thousand dollars of repayment agreed to under division (B)(3) of~~	5023
~~this section, whichever is greater~~;	5024

(2) When providing primary care services in the health	5025
resource shortage area, the primary care physician agrees to do	5026
all of the following:	5027

(a) Provide primary care services for a minimum of forty	5028
hours per week, of which at least twenty-one hours will be spent	5029
providing patient care in an outpatient or ambulatory setting;	5030

(b) Provide primary care services without regard to a	5031
patient's ability to pay;	5032

(c) Meet the conditions prescribed by the "Social Security	5033
Act," 49 Stat. 620 (1935), 42 U.S.C.A. 301, as amended, and the	5034
department of job and family services for participation in the	5035
~~medical assistance~~medicaid program established under Chapter	5036
5111. of the Revised Code and enter into a contract with the	5037
department to provide primary care services to recipients of the	5038
medical assistance program;	5039

(d) Meet the conditions established by the department of job	5040
and family services for participation in the disability medical	5041
assistance program established under Chapter 5115. of the Revised	5042
Code and enter into a contract with the department to provide	5043
primary care services to recipients of disability medical	5044
assistance.	5045

(3) The Ohio ~~board of regents~~department of health agrees, as	5046
provided in section 3702.75 of the Revised Code, to repay, so long	5047
as the primary care physician performs the service obligation	5048
agreed to under division (B)(1) of this section, all or part of	5049
the principal and interest of a government or other educational	5050
loan taken by the primary care physician for expenses described in	5051
section 3702.75 of the Revised Code;	5052

(4) The primary care physician agrees to pay the ~~board the~~	5053
~~following as damages~~department of health an amount established by	5054
rules adopted under section 3702.79 of the Revised Code if the	5055
physician fails to complete the service obligation agreed to under	5056
division (B)(1) of this section:	5057

~~(a) If the failure occurs during the first two years of the~~	5058
~~service obligation, three times the total amount the board has~~	5059
~~agreed to repay under division (B)(3) of this section;~~	5060

~~(b) If the failure occurs after the first two years of the~~	5061
~~service obligation, three times the amount the board is still~~	5062
~~obligated to repay under division (B)(3) of this section~~.	5063

(C) The contract may include any other terms agreed upon by	5064
the parties~~, including an assignment to the Ohio board of regents~~	5065
~~of the physician's duty to pay the principal and interest of a~~	5066
~~government or other educational loan taken by the physician for~~	5067
~~expenses described in section 3702.75 of the Revised Code. If the~~	5068
~~board assumes the physician's duty to pay a loan, the contract~~	5069
~~shall set forth the total amount of principal and interest to be~~	5070
~~paid, an amortization schedule, and the amount of each payment to~~	5071
~~be made under the schedule~~.	5072

Sec. 3702.75. There is hereby created the physician loan	5073
repayment program. Under the program, the Ohio ~~board of regents~~	5074
department of health, by means of a contract provision under	5075
division (B)(3) of section 3702.74 of the Revised Code, may agree	5076
to repay all or part of the principal and interest of a government	5077
or other educational loan taken by a primary care physician for	5078
the following expenses, so long as the expenses were incurred	5079
while the physician was enrolled in, for up to a maximum of four	5080
years, a medical school or osteopathic medical school in the	5081
United States that was, during the time enrolled, accredited by	5082
the liaison committee on medical education or the American	5083
osteopathic association, or a medical school or osteopathic	5084
medical school located outside the United States that was, during	5085
the time enrolled, acknowledged by the world health organization	5086
and verified by a member state of that organization as operating	5087
within the state's jurisdiction:	5088

(A) Tuition;

5089

(B) Other educational expenses, such as fees, books, and	5090
laboratory expenses, for specific purposes and in amounts	5091
determined to be reasonable by the director of health;	5092

(C) Room and board, in an amount determined reasonable by the	5093
director of health.	5094

NoIn the first and second years, no repayment shall exceed	5095
~~twenty~~twenty-five thousand dollars in ~~any~~each year. In the third	5096
and fourth years, no repayment shall exceed thirty-five thousand	5097
dollars in each year. If, however, a repayment results in an	5098
increase in the primary care physician's federal, state, or local	5099
income tax liability, ~~the Ohio board of regents,~~ at the	5100
physician's request ~~and with the approval of the director of~~	5101
~~health~~, the department may reimburse the physician for the	5102
increased tax liability, regardless of the amount of the repayment	5103
made to the physician in that year.	5104

Not later than the thirty-first day of January each year, the	5105
~~Ohio board of regents~~department shall mail to each physician to	5106
whom or on whose behalf repayment is made under this section a	5107
statement showing the amount ~~of principal and interest~~ repaid by	5108
the ~~board~~department pursuant to the contract in the preceding	5109
year. The statement shall be sent by ordinary mail with address	5110
correction and forwarding requested in the manner prescribed by	5111
the United States postal service.	5112

Sec. 3702.78. The director of health may accept gifts of	5113
money from any source for the implementation and administration of	5114
sections 3702.72 to 3702.77 of the Revised Code. ~~The Ohio board of~~	5115
~~regents may accept gifts of money from any source for~~	5116
~~implementation and administration of the physician loan repayment~~	5117
~~program under sections 3702.74 and 3702.75 of the Revised Code.~~	5118

The director shall pay all gifts accepted under this section	5119
into the state treasury, to the credit of the health resource	5120
shortage area fund, which is hereby created~~. The board shall pay~~,	5121
and all ~~gifts accepted under this section, and~~ damages collected	5122
under division (B)(4) of section 3702.74 of the Revised Code, into	5123
the state treasury, to the credit of the physician loan repayment	5124
fund, which is hereby created.	5125

The director shall use the health resource shortage area ~~fund~~	5126
and the physician loan repayment funds for the implementation and	5127
administration of sections 3702.72 to 3702.77 of the Revised Code.	5128
~~The board shall use the physician loan repayment fund for the~~	5129
~~implementation and administration of the physician loan repayment~~	5130
~~program under sections 3702.74 and 3702.75 of the Revised Code.~~	5131

Sec. 3702.79. The director of health, in accordance with	5132
Chapter 119. of the Revised Code, shall adopt rules as necessary	5133
to implement and administer sections 3702.71 to 3702.78 of the	5134
Revised Code. In preparing rules, the director shall consult with	5135
~~the Ohio board of regents and~~ the physician loan repayment	5136
advisory board.	5137

Sec. 3702.81. There is hereby created the physician loan	5138
repayment advisory board. The board shall consist of ~~eleven~~ten	5139
members as follows:	5140

(A) The following ~~six~~five members appointed by the governor:	5141
a representative of ~~the department of health, a representative of~~	5142
the Ohio academy of family practice, a representative of the board	5143
of regents, a representative of the Ohio association of community	5144
health centers, a representative of the Ohio state medical	5145
association, and a representative of the Ohio osteopathic	5146
association;	5147

(B) Two members of the house of representatives, one from	5148
each political party, appointed by the speaker of the house of	5149
representatives;	5150

(C) Two members of the senate, one from each political party,	5151
appointed by the president of the senate.	5152

(D) The director of health or an employee of the department	5153
of health designated by the director.	5154

Of the initial appointments made by the governor, three shall	5155
be for terms ending June 30, 1994, and four shall be for terms	5156
ending June 30, 1995. Of the initial appointments made by the	5157
speaker of the house of representatives, one shall be for a term	5158
ending June 30, 1994, and one shall be for a term ending June 30,	5159
1995. Of the initial appointments made by the president of the	5160
senate, one shall be for a term ending June 30, 1994, and one	5161
shall be for a term ending June 30, 1995. Thereafter, terms of	5162
office shall be two years, commencing on the first day of July and	5163
ending on the thirtieth day of June. Each member shall hold office	5164
from the date of appointment until the end of the term for which	5165
the member was appointed, except that a legislative member ceases	5166
to be a member of the board upon ceasing to be a member of the	5167
general assembly.	5168

Vacancies shall be filled in the manner prescribed for the	5169
original appointment. A member appointed to fill a vacancy	5170
occurring prior to the expiration of the term for which the	5171
member's predecessor was appointed shall hold office for the	5172
remainder of that term. A member shall continue in office	5173
subsequent to the expiration of the member's term until a	5174
successor takes office or until sixty days have elapsed, whichever	5175
occurs first. No person shall be appointed to the board for more	5176
than two consecutive terms.	5177

The governor, speaker, or president, or director may remove a	5178
member for whom the governor, speaker, or president, or director	5179
was the appointing authority, for misfeasance, malfeasance, or	5180
willful neglect of duty.	5181

The ~~governor~~board shall designate a member ~~of the board~~ to	5182
serve as chairperson of the board.	5183

The board shall meet at least once annually. The chairperson	5184
shall call special meetings as needed or upon the request of six	5185
members.	5186

Six members of the board constitute a quorum to transact and	5187
vote on all business coming before the board.	5188

Members of the board shall serve without compensation.

5189

The department of health shall provide the board with staff	5190
assistance as requested by the board.	5191

Sec. 3702.85. There is hereby created the dentist loan	5192
repayment program, which shall be administered by the department	5193
of health in cooperation with ~~the board of regents and~~ the dentist	5194
loan repayment advisory board. The program shall provide loan	5195
repayment on behalf of individuals who agree to provide dental	5196
services in areas designated as dental health resource shortage	5197
areas by the director of health pursuant to section 3702.87 of the	5198
Revised Code.	5199

Under the program, the ~~Ohio board~~department of ~~regents~~	5200
health, by means of a contract entered into under section 3702.91	5201
of the Revised Code, may agree to repay all or part of the	5202
principal and interest of a government or other educational loan	5203
taken by an individual for the following expenses incurred while	5204
the individual was enrolled in an accredited dental college or a	5205
dental college located outside of the United States that meets the	5206
standards of section 4715.11 of the Revised Code:	5207

(A) Tuition;

5208

(B) Other educational expenses, such as fees, books, and	5209
laboratory expenses that are for purposes and in amounts	5210
determined reasonable by the director of health;	5211

(C) Room and board, in an amount determined reasonable by the	5212
director of health.	5213

Sec. 3702.86. The director of health, in accordance with	5214
Chapter 119. of the Revised Code, shall adopt rules as necessary	5215
to implement and administer sections 3702.85 to 3702.95 of the	5216
Revised Code. In preparing rules, the director shall consult with	5217
~~the Ohio board of regents and~~ the dentist loan repayment advisory	5218
board.	5219

Sec. 3702.91. (A) An individual who has signed a letter of	5220
intent under section 3702.90 of the Revised Code may enter into a	5221
contract with the director of health ~~and the Ohio board of regents~~	5222
for participation in the dentist loan repayment program. A lending	5223
institution may also be a party to the contract.	5224

(B) The contract shall include all of the following	5225
obligations:	5226

(1) The individual agrees to provide dental services in the	5227
dental health resource shortage area identified in the letter of	5228
intent for at least one year.	5229

(2) When providing dental services in the dental health	5230
resource shortage area, the individual agrees to do all of the	5231
following:	5232

(a) Provide dental services for a minimum of forty hours per	5233
week;	5234

(b) Provide dental services without regard to a patient's	5235
ability to pay;	5236

(c) Meet the conditions prescribed by the "Social Security	5237
Act," 49 Stat. 620 (1935), 42 U.S.C. 301, as amended, and the	5238
department of job and family services for participation in the	5239
medicaid program established under Chapter 5111. of the Revised	5240
Code and enter into a contract with the department to provide	5241
dental services to medicaid recipients.	5242

(3) The ~~Ohio board of regents~~department of health agrees, as	5243
provided in section 3702.85 of the Revised Code, to repay, so long	5244
as the individual performs the service obligation agreed to under	5245
division (B)(1) of this section, all or part of the principal and	5246
interest of a government or other educational loan taken by the	5247
individual for expenses described in section 3702.85 of the	5248
Revised Code up to but not exceeding twenty thousand dollars per	5249
year of service.	5250

(4) The individual agrees to pay the ~~board~~department of	5251
health the following as damages if the individual fails to	5252
complete the service obligation agreed to under division (B)(1) of	5253
this section:	5254

(a) If the failure occurs during the first two years of the	5255
service obligation, three times the total amount the ~~board~~	5256
department has agreed to repay under division (B)(3) of this	5257
section;	5258

(b) If the failure occurs after the first two years of the	5259
service obligation, three times the amount the ~~board~~department is	5260
still obligated to repay under division (B)(3) of this section.	5261

(C) The contract may include any other terms agreed upon by	5262
the parties, including an assignment to the ~~Ohio board of regents~~	5263
department of health of the individual's duty to pay the principal	5264
and interest of a government or other educational loan taken by	5265
the individual for expenses described in section 3702.85 of the	5266
Revised Code. If the ~~board~~department assumes the individual's	5267
duty to pay a loan, the contract shall set forth the total amount	5268
of principal and interest to be paid, an amortization schedule,	5269
and the amount of each payment to be made under the schedule.	5270

(D) Not later than the thirty-first day of January of each	5271
year, the ~~Ohio board of regents~~department of health shall mail to	5272
each individual to whom or on whose behalf repayment is made under	5273
the dentist loan repayment program a statement showing the amount	5274
of principal and interest repaid by the ~~board~~department pursuant	5275
to the contract in the preceding year. The statement shall be sent	5276
by ordinary mail with address correction and forwarding requested	5277
in the manner prescribed by the United States postal service.	5278

Sec. 3702.93. The dentist loan repayment advisory board shall	5279
determine the amounts that will be paid as loan repayments on	5280
behalf of participants in the dentist loan repayment program. No	5281
repayment shall exceed twenty thousand dollars in any year, except	5282
that if a repayment results in an increase in the participant's	5283
federal, state, or local income tax liability, the ~~Ohio board of~~	5284
~~regents~~department of health, at the participant's request and	5285
with the approval of the director of health, may reimburse the	5286
participant for the increased tax liability, regardless of the	5287
amount of the repayment in that year. Total repayment on behalf of	5288
a participant shall not exceed eighty thousand dollars over the	5289
time of participation in the program.	5290

Sec. 3702.95. The director of health may accept gifts of	5291
money from any source for the implementation and administration of	5292
sections 3702.85 to 3702.93 of the Revised Code. ~~The Ohio board of~~	5293
~~regents may accept gifts of money from any source for~~	5294
~~implementation and administration of the dentist loan repayment~~	5295
~~program under sections 3702.85 and 3702.91 of the Revised Code.~~	5296

The director shall pay all gifts accepted under this section	5297
into the state treasury, to the credit of the dental health	5298
resource shortage area fund, which is hereby created~~. The board~~	5299
~~shall pay~~, and all ~~gifts accepted under this section, and~~ damages	5300
collected under division (B)(4) of section 3702.91 of the Revised	5301
Code, into the state treasury, to the credit of the dentist loan	5302
repayment fund, which is hereby created.	5303

The director shall use the dental health resource shortage	5304
area ~~fund~~and dentist loan repayment funds for the implementation	5305
and administration of sections 3702.85 ~~and 3702.87 to 3702.93~~to	5306
3702.95 of the Revised Code. ~~The board shall use the dentist loan~~	5307
~~repayment fund for the implementation and administration of the~~	5308
~~dentist loan repayment program under sections 3702.85 and 3702.91~~	5309
~~of the Revised Code.~~	5310

Sec. 3703.01. (A) Except as otherwise provided in this	5311
section, the division of industrial compliance in the department	5312
of commerce shall do all of the following:	5313

(1) Inspect all nonresidential buildings within the meaning	5314
of section 3781.06 of the Revised Code;	5315

(2) Condemn all unsanitary or defective plumbing that is	5316
found in connection with those places;	5317

(3) Order changes in plumbing necessary to insure the safety	5318
of the public health.	5319

(B)(1)(a) The division of industrial compliance, boards of	5320
health of city and general health districts, and county building	5321
departments shall not inspect plumbing or collect fees for	5322
inspecting plumbing in particular types of buildings in any	5323
municipal corporation that is certified by the board of building	5324
standards under section 3781.10 of the Revised Code to exercise	5325
enforcement authority for plumbing in those types of buildings.	5326

(b) The division shall not inspect plumbing or collect fees	5327
for inspecting plumbing in particular types of buildings in any	5328
health district that employs one or more plumbing inspectors	5329
certified pursuant to division (D) of this section to enforce	5330
Chapters 3781. and 3791. of the Revised Code and the rules adopted	5331
pursuant to those chapters relating to plumbing in those types of	5332
buildings.	5333

(c) The division shall not inspect plumbing or collect fees	5334
for inspecting plumbing in particular types of buildings in any	5335
health district where the county building department is	5336
authorized to inspect those types of buildings pursuant to a	5337
contract described in division (C)(1) of this section.	5338

(d) The division shall not inspect plumbing or collect fees	5339
for inspecting plumbing in particular types of buildings in any	5340
health district where the board of health has entered into a	5341
contract with the board of health of another district to conduct	5342
inspections pursuant to division (C)(2) of this section.	5343

(2) No county building department shall inspect plumbing or	5344
collect fees for inspecting plumbing in any type of building in a	5345
health district unless the department is authorized to inspect	5346
that type of building pursuant to a contract described in division	5347
(C)(1) of this section.	5348

(3) No municipal corporation shall inspect plumbing or	5349
collect fees for inspecting plumbing in types of buildings for	5350
which it is not certified by the board of building standards	5351
under section 3781.10 of the Revised Code to exercise enforcement	5352
authority.	5353

(4) No board of health of a health district shall inspect	5354
plumbing or collect fees for inspecting plumbing in types of	5355
buildings for which it does not have a plumbing inspector	5356
certified pursuant to division (D) of this section.	5357

(C)(1) The board of health of a health district may enter	5358
into a contract with a board of county commissioners to authorize	5359
the county building department to inspect plumbing in buildings	5360
within the health district. The contract may designate that the	5361
department inspect either residential or nonresidential buildings,	5362
as those terms are defined in section 3781.06 of the Revised Code,	5363
or both types of buildings, so long as the department employs or	5364
contracts with a plumbing inspector certified pursuant to	5365
division (D) of this section to inspect the types of buildings	5366
the contract designates. The board of health may enter into a	5367
contract regardless of whether the health district employs any	5368
certified plumbing inspectors to enforce Chapters 3781. and	5369
3791. of the Revised Code.	5370

(2) The board of health of a health district, regardless of	5371
whether it employs any certified plumbing inspectors to enforce	5372
Chapters 3781. and 3791. of the Revised Code, may enter into a	5373
contract with the board of health of another health district to	5374
authorize that board to inspect plumbing in buildings within the	5375
contracting board's district. The contract may designate the	5376
inspection of either residential or nonresidential buildings as	5377
defined in section 3781.06 of the Revised Code, or both types of	5378
buildings, so long as the board that performs the inspections	5379
employs a plumbing inspector certified pursuant to division (D) of	5380
this section to inspect the types of buildings the contract	5381
designates.	5382

(D) The superintendent of industrial compliance shall adopt	5383
rules prescribing minimum qualifications based on education,	5384
training, experience, or demonstrated ability, that the	5385
superintendent shall use in certifying or recertifying plumbing	5386
inspectors to do plumbing inspections for health districts and	5387
county building departments that are authorized to perform	5388
inspections pursuant to a contract under division (C)(1) of this	5389
section, and for continuing education of plumbing inspectors.	5390
Those minimum qualifications shall be related to the types of	5391
buildings for which a person seeks certification.	5392

(E) The superintendent may enter into reciprocal	5393
registration, licensure, or certification agreements with other	5394
states and other agencies of this state relative to plumbing	5395
inspectors if both of the following apply:	5396

(1) The requirements for registration, licensure, or	5397
certification of plumbing inspectors under the laws of the other	5398
state or laws administered by the other agency are substantially	5399
equal to the requirements the superintendent adopts under division	5400
(D) of this section for certifying plumbing inspectors.	5401

(2) The other state or agency extends similar reciprocity to	5402
persons certified under this chapter.	5403

(F) The superintendent may select and contract with one or	5404
more persons to do all of the following regarding examinations for	5405
certification of plumbing inspectors:	5406

(1) Prepare, administer, score, and maintain the	5407
confidentiality of the examination;	5408

(2) Maintain responsibility for all expenses required to	5409
comply with division (F)(1) of this section;	5410

(3) Charge each applicant a fee for administering the	5411
examination in an amount the superintendent authorizes;	5412

(4) Design the examination for certification of plumbing	5413
inspectors to determine an applicant's competence to inspect	5414
plumbing.	5415

(G) Standards and methods prescribed in local plumbing	5416
regulations shall not be less than those prescribed in Chapters	5417
3781. and 3791. of the Revised Code and the rules adopted pursuant	5418
to those chapters.	5419

(H) Notwithstanding any other provision of this section, the	5420
division shall make a plumbing inspection of any building or	5421
other place that there is reason to believe is in a condition to	5422
be a menace to the public health.	5423

Sec. 3734.821. ~~Beginning on the effective date of this~~	5424
~~section~~Beginning on the effective date of this amendment and	5425
ending on June 30, 2011, at least sixty-five per cent of the	5426
moneys collected under division (A)(2) of section 3734.901 of the	5427
Revised Code and deposited in the state treasury to the credit of	5428
the scrap tire management fund created in section 3734.82 of the	5429
Revised Code shall be expended for clean-up and removal activities	5430
at the ~~Kirby~~Goss tire site in ~~Wyandot~~Muskingum county or other	5431
tire sites in the state.	5432

Sec. 3735.67. (A) The owner of real property located in a	5433
community reinvestment area and eligible for exemption from	5434
taxation under a resolution adopted pursuant to section 3735.66 of	5435
the Revised Code may file an application for an exemption from	5436
real property taxation of a percentage of the assessed valuation	5437
of a new structure or remodeling, completed after the effective	5438
date of the resolution adopted pursuant to section 3735.66 of the	5439
Revised Code, with the housing officer designated pursuant to	5440
section 3735.66 of the Revised Code for the community reinvestment	5441
area in which the property is located. If any part of the new	5442
structure or remodeling that would be exempted is of real property	5443
to be used for commercial or industrial purposes, the legislative	5444
authority and the owner of the property shall enter into a written	5445
agreement pursuant to section 3735.671 of the Revised Code prior	5446
to commencement of construction or remodeling; if such an	5447
agreement is subject to approval by the board of education of the	5448
school district within the territory of which the property is or	5449
will be located, the agreement shall not be formally approved by	5450
the legislative authority until the board of education approves	5451
the agreement in the manner prescribed by that section.	5452

(B) The housing officer shall verify the construction of the	5453
new structure or the cost of the remodeling and the facts asserted	5454
in the application. The housing officer shall determine whether	5455
the construction or the cost of the remodeling meets the	5456
requirements for an exemption under this section. In cases	5457
involving a structure of historical or architectural significance,	5458
the housing officer shall not determine whether the remodeling	5459
meets the requirements for a tax exemption unless the	5460
appropriateness of the remodeling has been certified, in writing,	5461
by the society, association, agency, or legislative authority that	5462
has designated the structure or by any organization or person	5463
authorized, in writing, by such society, association, agency, or	5464
legislative authority to certify the appropriateness of the	5465
remodeling.	5466

(C) If the construction or remodeling meets the requirements	5467
for exemption, the housing officer shall forward the application	5468
to the county auditor with a certification as to the division of	5469
this section under which the exemption is granted, and the period	5470
and percentage of the exemption as determined by the legislative	5471
authority pursuant to that division. If the construction or	5472
remodeling is of commercial or industrial property and the	5473
legislative authority is not required to certify a copy of a	5474
resolution under section 3735.671 of the Revised Code, the housing	5475
officer shall comply with the notice requirements prescribed under	5476
section 5709.83 of the Revised Code, unless the board has adopted	5477
a resolution under that section waiving its right to receive such	5478
a notice.	5479

(D) Except as provided in division (F) of this section, the	5480
tax exemption shall first apply in the year the construction or	5481
remodeling would first be taxable but for this section. In the	5482
case of remodeling that qualifies for exemption, a percentage, not	5483
to exceed one hundred per cent, of the amount by which the	5484
remodeling increased the assessed value of the structure shall be	5485
exempted from real property taxation. In the case of construction	5486
of a structure that qualifies for exemption, a percentage, not to	5487
exceed one hundred per cent, of the assessed value of the	5488
structure shall be exempted from real property taxation. In either	5489
case, the percentage shall be the percentage set forth in the	5490
agreement if the structure or remodeling is to be used for	5491
commercial or industrial purposes, or the percentage set forth in	5492
the resolution describing the community reinvestment area if the	5493
structure or remodeling is to be used for residential purposes.	5494

The construction of new structures and the remodeling of	5495
existing structures are hereby declared to be a public purpose for	5496
which exemptions from real property taxation may be granted for	5497
the following periods:	5498

(1) For every dwelling containing not more than two family	5499
units located within the same community reinvestment area and upon	5500
which the cost of remodeling is at least two thousand five hundred	5501
dollars, a period to be determined by the legislative authority	5502
adopting the resolution describing the community reinvestment area	5503
where the dwelling is located, but not exceeding ten years unless	5504
extended pursuant to division (D)(3) of this section;	5505

(2) For every dwelling containing more than two units and	5506
commercial or industrial properties, located within the same	5507
community reinvestment area, upon which the cost of remodeling is	5508
at least five thousand dollars, a period to be determined by the	5509
legislative authority adopting the resolution, but not exceeding	5510
twelve years unless extended pursuant to division (D)(3) of this	5511
section;	5512

(3) The period of exemption for a dwelling described in	5513
division (D)(1) or (2) of this section may be extended by a	5514
legislative authority for up to an additional ten years if the	5515
dwelling is a structure of historical or architectural	5516
significance, is a certified historic structure that has been	5517
subject to federal tax treatment under 26 U.S.C. 47 and 170(h),	5518
and units within the structure have been leased to individual	5519
tenants for five consecutive years;	5520

(4) Except as provided in division (F) of this section, for	5521
construction of every dwelling, and commercial or industrial	5522
structure located within the same community reinvestment area, a	5523
period to be determined by the legislative authority adopting the	5524
resolution, but not exceeding fifteen years.	5525

(E) Any person, board, or officer authorized by section	5526
5715.19 of the Revised Code to file complaints with the county	5527
board of revision may file a complaint with the housing officer	5528
challenging the continued exemption of any property granted an	5529
exemption under this section. A complaint against exemption shall	5530
be filed prior to the thirty-first day of December of the tax year	5531
for which taxation of the property is requested. The housing	5532
officer shall determine whether the property continues to meet the	5533
requirements for exemption and shall certify the housing officer's	5534
findings to the complainant. If the housing officer determines	5535
that the property does not meet the requirements for exemption,	5536
the housing officer shall notify the county auditor, who shall	5537
correct the tax list and duplicate accordingly.	5538

(F) The owner of a dwelling constructed in a community	5539
reinvestment area may file an application for an exemption after	5540
the year the construction first became subject to taxation. The	5541
application shall be processed in accordance with the procedures	5542
prescribed under this section and shall be granted if the	5543
construction that is the subject of the application otherwise	5544
meets the requirements for an exemption under this section. If	5545
approved, the exemption sought in the application first applies in	5546
the year the application is filed. An exemption approved pursuant	5547
to this division continues only for those years remaining in the	5548
period described in division (D)~~(3)~~(4) of this section. No	5549
exemption may be claimed for any year in that period that precedes	5550
the year in which the application is filed.	5551

Sec. 3905.40. There shall be paid to the superintendent of	5552
insurance the following fees:	5553

(A) Each insurance company doing business in this state shall	5554
pay:	5555

(1) For filing a copy of its charter or deed of settlement,	5556
two hundred fifty dollars;	5557

(2) For filing each statement, one hundred seventy-five	5558
dollars;	5559

(3) For each certificate of authority or license, one hundred	5560
seventy-five, and for each certified copy thereof, five dollars;	5561

(4) For each copy of a paper filed in the superintendent's	5562
office, twenty cents per page;	5563

(5) For issuing certificates of deposits or certified copies	5564
thereof, five dollars for the first certificate or copy and one	5565
dollar for each additional certificate or copy;	5566

(6) For issuing certificates of compliance or certified	5567
copies thereof, sixty dollars;	5568

(7) For affixing the seal of office and certifying documents,	5569
other than those enumerated herein, two dollars.	5570

(B) Each domestic life insurance company doing business in	5571
this state shall pay for annual valuation of its policies, one	5572
cent on every one thousand dollars of insurance.	5573

(C) Each applicant for licensure as an individual insurance	5574
agent except applicants for licensure as limited lines insurance	5575
agents and surplus line brokers shall pay ten dollars ~~before~~	5576
~~admission to any examination required by the superintendent. Such~~	5577
~~fee shall not be paid by the appointing insurance company~~for each	5578
line of authority requested. Fees collected under this division	5579
shall be credited to the department of insurance operating fund	5580
created in section 3901.021 of the Revised Code.	5581

(D) Each domestic mutual life insurance company shall pay for	5582
verifying that any amendment to its articles of incorporation was	5583
regularly adopted, two hundred fifty dollars with each application	5584
for verification. Any such amendment shall be considered to have	5585
been regularly adopted when approved by the affirmative vote of	5586
two-thirds of the policyholders present in person or by proxy at	5587
any annual meeting of policyholders or at a special meeting of	5588
policyholders called for that purpose.	5589

Sec. 3961.04. (A) A discount medical plan organization or	5590
marketer shall disclose all of the following information in	5591
writing in not less than twelve-point type on the first content	5592
page of any advertisements, marketing materials, or brochures made	5593
available to the public relating to a discount medical plan and	5594
with any enrollment forms:	5595

(1) A statement that the discount medical plan is not	5596
insurance;	5597

(2) A statement that the range of discounts for medical	5598
services offered under the discount medical plan will vary	5599
depending on the type of provider and medical services;	5600

(3) A statement that the discount medical plan is prohibited	5601
from making members' payments to providers for medical services	5602
received under the discount medical plan;	5603

(4) A statement that the member is obligated to pay for all	5604
discounted medical services received under the discount medical	5605
plan;	5606

(5) The discount medical plan organization's toll-free	5607
telephone number and internet web site address that a member or	5608
prospective member may use to obtain additional information about	5609
and assistance with the discount medical plan and up-to-date lists	5610
of providers participating in the discount medical plan.	5611

(B) If a discount medical plan organization's or marketer's	5612
initial contact with a prospective member is by telephone, the	5613
organization or marketer shall disclose all of the information	5614
listed in division (A) of this section orally in addition to	5615
including such disclosures in the initial written materials	5616
provided to the prospective or new member.	5617

(C) In addition to the disclosures required under division	5618
(A) of this section, a discount medical plan organization shall	5619
provide to each prospective member, at the time of enrollment, a	5620
copy of the terms and conditions of the discount medical plan,	5621
including any limitations or restrictions on the refund of any	5622
processing fees or periodic charges associated with the discount	5623
medical plan. A discount medical plan organization also shall	5624
provide each new member a written document containing the terms	5625
and conditions of the discount medical plan and including all of	5626
the following:	5627

(1) Name of the member;

5628

(2) Benefits provided under the discount medical plan;

5629

(3) Any processing fees and periodic charges associated with	5630
the discount medical plan, including, but not limited to, if	5631
applicable, the procedures for changing the mode of payment and	5632
any accompanying additional charges;	5633

(4) Any limitations, exclusions, or exceptions regarding the	5634
receipt of discount medical plan benefits;	5635

(5) Any waiting periods for certain medical services under	5636
the discount medical plan;	5637

(6) Procedures for obtaining discounts under the discount	5638
medical plan, such as requiring members to contact the discount	5639
medical plan organization to request that the organization make an	5640
appointment with a provider on the member's behalf;	5641

(7) Cancellation and refund rights described in section	5642
3961.06 of the Revised Code;	5643

(8) Membership renewal, termination, and cancellation terms	5644
and conditions;	5645

(9) Procedures for adding new family members to the discount	5646
medical plan;	5647

(10) Procedures for filing complaints under the discount	5648
medical plan organization's complaint system and a statement	5649
explaining that, if the member remains dissatisfied after	5650
completing the organization's complaint system, the member may	5651
contact the department of insurance;	5652

(11) Name, mailing address, and toll-free telephone number of	5653
the discount medical plan organization that a member may use to	5654
make inquiries about the discount medical plan, send cancellation	5655
notices, and file complaints.	5656

(D) A discount medical plan organization shall maintain on an	5657
internet web site page an up-to-date list of the names and	5658
addresses of the providers with which the organization has	5659
contracted directly or indirectly through a provider network. The	5660
organization's internet web site address shall be prominently	5661
displayed on all of the organization's advertisements, marketing	5662
materials, brochures, and discount medical plan cards.	5663

(E) When a discount medical plan organization or marketer	5664
sells a discount medical plan together with any other product, the	5665
organization or marketer shall do either of the following:	5666

(1) Provide the charges for each discount medical plan in	5667
writing to the member;	5668

(2) Reimburse the member for all periodic charges for the	5669
discount medical plan and all periodic charges for any other	5670
product if the member cancels ~~his or her~~ membership in accordance	5671
with division (B) of section ~~3901.06~~3961.06 of the Revised Code.	5672

Sec. 4301.355. (A) If a petition is filed under section	5673
4301.333 of the Revised Code for the submission of the question or	5674
questions set forth in this section, it shall be held in the	5675
precinct as ordered by the board of elections under that section.	5676
The expense of holding the election shall be charged to the	5677
municipal corporation or township of which the precinct is a part.	5678

(B) At the election, one or more of the following questions,	5679
as designated in a valid petition, shall be submitted to the	5680
electors of the precinct:	5681

(1) "Shall the sale of .......... (insert beer, wine and	5682
mixed beverages, or spirituous liquor) be permitted by ..........	5683
(insert name of applicant, liquor permit holder, or liquor agency	5684
store, including trade or fictitious name under which applicant	5685
for, or holder of, liquor permit or liquor agency store either	5686
intends to do, or does, business at the particular location), an	5687
.......... (insert "applicant for" or "holder of" or "operator	5688
of") a .......... (insert class name of liquor permit or permits	5689
followed by the words "liquor permit(s)" or, if appropriate, the	5690
words "liquor agency store for the State of Ohio"), who is engaged	5691
in the business of .......... (insert general nature of the	5692
business in which applicant or liquor permit holder is engaged or	5693
will be engaged in at the particular location, as described in the	5694
petition) at .......... (insert address of the particular location	5695
within the precinct as set forth in the petition) in this	5696
precinct?"	5697

(2) "Shall the sale of .......... (insert beer, wine and	5698
mixed beverages, or spirituous liquor) be permitted for sale on	5699
Sunday between the hours of .......... (insert "ten a.m. and	5700
midnight" or "one p.m. and midnight") by .......... (insert name	5701
of applicant, liquor permit holder, or liquor agency store,	5702
including trade or fictitious name under which applicant for, or	5703
holder of, liquor permit or liquor agency store either intends to	5704
do, or does, business at the particular location), an ......	5705
(insert "applicant for a D-6 liquor permit," "holder of a D-6	5706
liquor permit," "applicant for or holder of an A-1-A, A-2, C-1,	5707
C-2x, D-1, D-2x, D-3, D-3x, D-4, D-5, D-5b, D-5c, D-5e, D-5f,	5708
D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, or D-7 liquor permit," if only	5709
the approval of beer sales is sought, or "liquor agency store")	5710
who is engaged in the business of .......... (insert general	5711
nature of the business in which applicant or liquor permit holder	5712
is engaged or will be engaged in at the particular location, as	5713
described in the petition) at .......... (insert address of the	5714
particular location within the precinct) in this precinct?"	5715

(C) The board of elections shall furnish printed ballots at	5716
the election as provided under section 3505.06 of the Revised	5717
Code, except that a separate ballot shall be used for the election	5718
under this section. The question set forth in this section shall	5719
be printed on each ballot, and the board shall insert in the	5720
question appropriate words to complete it. Votes shall be cast as	5721
provided under section 3505.06 of the Revised Code.	5722

Sec. 4301.404. (A) As used in this section, "center for the	5723
preservation of wild animals" means a conservation center located	5724
on not less than five thousand acres of land that provides	5725
scientific, educational, and recreational resources to advance the	5726
conservation of animal populations and habitats.	5727

(B) Sections 4301.32 to 4301.391 and 4305.14 of the Revised	5728
Code and the provisions for local option elections and the	5729
election on the repeal of Ohio Constitution, Article XV, Section 9	5730
in section 4303.29 of the Revised Code do not affect or prohibit	5731
the sale of beer or intoxicating liquor at a center for the	5732
preservation of wild animals if any permit holder for the premises	5733
operates pursuant to the authority of a D liquor permit issued	5734
pursuant to Chapter 4303. of the Revised Code.	5735

(C) Permit D-6 shall be issued to the holder of any D permit	5736
that authorizes the sale of intoxicating liquor and that is issued	5737
for a center for the preservation of wild animals to allow the	5738
sale of intoxicating liquor under the permit at the premises	5739
between the hours of one p.m. and midnight on Sunday, whether or	5740
not such sale has been authorized in an election held under	5741
section 4301.351 of the Revised Code. Notwithstanding section	5742
4301.351 of the Revised Code, the holder of a D permit issued for	5743
a center for the preservation of wild animals may sell beer on	5744
Sunday whether or not the sale of intoxicating liquor has been	5745
authorized in an election held under that section.	5746

Sec. 4301.421. (A) For the purposes of section 307.696 of	5747
the Revised Code, to pay the expenses of administering the tax,	5748
and to pay any or all of the charge the board of elections makes	5749
against the county to hold the election on the question of levying	5750
the tax, or for those purposes and to provide revenues to the	5751
county for permanent improvements, the board of county	5752
commissioners may levy a tax on the sale of beer at a rate not to	5753
exceed sixteen cents per gallon, on the sale of cider at a rate	5754
not to exceed twenty-four cents per gallon, and on the sale of	5755
wine and mixed beverages at a rate not to exceed thirty-two cents	5756
per gallon. The tax shall be imposed on all beer, cider, wine,	5757
and mixed beverages sold for resale at retail in the county, and	5758
on all beer, cider, wine, and mixed beverages sold at retail in	5759
the county by the manufacturer, bottler, importer, or other person	5760
upon which the tax has not been paid. The tax shall not be levied	5761
on the sale of wine to be used for known sacramental purposes. The	5762
tax may be levied for any number of years not exceeding twenty.	5763
The tax shall be in addition to the taxes imposed by sections	5764
4301.42, 4301.43, 4301.432, and 4305.01 of the Revised Code. The	5765
tax shall not be considered a cost in any computation required	5766
under rules of the liquor control commission regulating minimum	5767
prices or mark-ups.	5768

Only one sale of the same article shall be used in computing,	5769
reporting, and paying the amount of tax due.	5770

The tax shall be levied pursuant to a resolution of the	5771
county commissioners approved by a majority of the electors in the	5772
county voting on the question of levying the tax, which resolution	5773
shall specify the rate of the tax, the number of years the tax	5774
will be levied, and the purposes for which the tax is levied. The	5775
election may be held on the date of a general election or special	5776
election held not sooner than seventy-five days after the date the	5777
board certifies its resolution to the board of elections. If	5778
approved by the electors, the tax shall take effect on the first	5779
day of the month specified in the resolution but not sooner than	5780
the first day of the month that is at least sixty days after the	5781
certification of the election results by the board of elections. A	5782
copy of the resolution levying the tax and the certification of	5783
the board of elections shall be certified to the tax commissioner	5784
at least sixty days prior to the date on which the tax is to	5785
become effective.	5786

A resolution under this section may be joined on the ballot	5787
as a single question with a resolution adopted under section	5788
307.697 or 5743.024 of the Revised Code to levy a tax for the same	5789
purposes and for the purpose of paying the expenses of	5790
administering the tax. The form of the ballot in an election held	5791
pursuant to this section shall be as prescribed in section 307.697	5792
of the Revised Code.	5793

(B) The board of county commissioners of a county in which a	5794
tax is imposed under this section on ~~the effective date of this~~	5795
~~amendment~~July19, 1995, may levy a tax for the purpose of section	5796
307.673 of the Revised Code regardless of whether or not the	5797
cooperative agreement authorized under that section has been	5798
entered into prior to the day the resolution adopted under	5799
division (B)(1) or (2) of this section is adopted, and for the	5800
purpose of reimbursing a county for costs incurred in the	5801
construction of a sports facility pursuant to an agreement entered	5802
into by the county under section 307.696 of the Revised Code. The	5803
tax shall be levied and approved in one of the manners prescribed	5804
by division (B)(1) or (2) of this section.	5805

(1) The tax may be levied pursuant to a resolution adopted by	5806
a majority of the members of the board of county commissioners not	5807
later than ~~forty-five days after the effective date of this~~	5808
~~amendment~~September2, 1995. A board of county commissioners	5809
approving a tax under division (B)(1) of this section may approve	5810
a tax under division (D)(1) of section 307.697 or division (C)(1)	5811
of section 5743.024 of the Revised Code at the same time. Subject	5812
to the resolution being submitted to a referendum under sections	5813
305.31 to 305.41 of the Revised Code, the resolution shall take	5814
effect immediately, but the tax levied pursuant to the resolution	5815
shall not be levied prior to the day following the last day the	5816
tax levied pursuant to division (A) of this section may be levied.	5817

(2) The tax may be levied pursuant to a resolution adopted by	5818
a majority of the members of the board of county commissioners not	5819
later than ~~forty-five days after the effective date of this~~	5820
~~amendment~~September2, 1995, and approved by a majority of the	5821
electors of the county voting on the question of levying the tax	5822
at the next succeeding general election following ~~the effective~~	5823
~~date of this amendment~~July19, 1995. The board of county	5824
commissioners shall certify a copy of the resolution to the board	5825
of elections immediately upon adopting a resolution under division	5826
(D)(2) of this section, and the board of elections shall place the	5827
question of levying the tax on the ballot at that election. The	5828
form of the ballot shall be as prescribed by division (C) of	5829
section 307.697 of the Revised Code, except that the phrase	5830
"paying not more than one-half of the costs of providing a sports	5831
facility together with related redevelopment and economic	5832
development projects" shall be replaced by the phrase "paying the	5833
costs of constructing or renovating a sports facility and	5834
reimbursing a county for costs incurred by the county in the	5835
construction of a sports facility," and the phrase ", beginning	5836
.......... (here insert the earliest date the tax would take	5837
effect)" shall be appended after "years." A board of county	5838
commissioners submitting the question of a tax under division	5839
(B)(2) of this section may submit the question of a tax under	5840
division (D)(2) of section 307.697 or division (C)(2) of section	5841
5743.024 of the Revised Code as a single question, and the form of	5842
the ballot shall include each of the proposed taxes.	5843

If approved by a majority of electors voting on the question,	5844
the tax shall take effect on the day specified on the ballot,	5845
which shall not be earlier than the day following the last day the	5846
tax levied pursuant to division (A) of this section may be levied.	5847

The rate of a tax levied pursuant to division (B)(1) or (2)	5848
of this section shall not exceed the rate specified in division	5849
(A) of this section. A tax levied pursuant to division (B)(1) or	5850
(2) of this section may be levied for any number of years not	5851
exceeding twenty.	5852

A board of county commissioners adopting a resolution under	5853
division (B)(1) or (2) of this section shall certify a copy of the	5854
resolution to the tax commissioner immediately upon adoption of	5855
the resolution.	5856

(C) No tax shall be levied under this section on or after the	5857
effective date of the amendment of this section by ....... of the	5858
127th general assembly. This division does not prevent the	5859
collection of any tax levied under this section before that date	5860
so long as that tax remains effective.	5861

Sec. 4301.424. (A) For the purpose of section 351.26 of the	5862
Revised Code and to pay any or all of the charge the board of	5863
elections makes against the county to hold the election on the	5864
question of levying the tax, the board of county commissioners, in	5865
the manner prescribed by division (A) of section 351.26 of the	5866
Revised Code, may levy a tax on each gallon of spirituous liquor;	5867
on the sale of beer; and on the sale of wine and mixed beverages.	5868
The tax on spirituous liquor shall be imposed on spirituous liquor	5869
sold to or purchased by liquor permit holders for resale, and sold	5870
at retail by the division of liquor control, in the county at a	5871
rate not greater than three dollars per gallon; the tax on beer,	5872
wine, and mixed beverages shall be imposed on all beer, wine, and	5873
mixed beverages sold for resale at retail in the county, and on	5874
all beer, wine, and mixed beverages sold at retail in the county	5875
by the manufacturer, bottler, importer, or other person and upon	5876
which the tax has not been paid. The rate of the tax on beer shall	5877
not exceed sixteen cents per gallon, and the rate of the tax on	5878
wine and mixed beverages shall not exceed thirty-two cents per	5879
gallon. Only one sale of the same article shall be used in	5880
computing, reporting, and paying the amount of tax due. The tax	5881
may be levied for any number of years not exceeding twenty.	5882

The tax shall be levied pursuant to a resolution of the board	5883
of county commissioners adopted as prescribed by division (A) of	5884
section 351.26 of the Revised Code and approved by a majority of	5885
the electors in the county voting on the question of levying the	5886
tax. The resolution shall specify the rates of the tax, the number	5887
of years the tax will be levied, and the purposes for which the	5888
tax is levied. Such election may be held on the date of a general	5889
or special election held not sooner than seventy-five days after	5890
the date the board certifies its resolution to the board of	5891
elections. If approved by the electors, the tax takes effect on	5892
the first day of the month specified in the resolution but not	5893
sooner than the first day of the month that is at least sixty days	5894
after the certification of the election results by the board of	5895
elections. A copy of the resolution levying the tax shall be	5896
certified to the division of liquor control and the tax	5897
commissioner at least sixty days prior to the date on which the	5898
tax is to become effective.	5899

(B) A resolution under this section may be joined on the	5900
ballot as a single question with a resolution adopted under	5901
section 5743.026 of the Revised Code to levy a tax for the same	5902
purposes, and for the purpose of paying the expenses of	5903
administering that tax.	5904

(C) The form of the ballot in an election held on the	5905
question of levying a tax proposed pursuant to this section shall	5906
be as prescribed by section 351.26 of the Revised Code.	5907

(D) No tax shall be levied under this section on or after the	5908
effective date of the amendment of this section by the capital	5909
appropriations act of the 127th general assembly. This division	5910
does not prevent the collection of any tax levied under this	5911
section before that date so long as that tax remains effective.	5912

Sec. 4301.432. For the purpose of encouraging the grape	5913
industries of the state, a tax is hereby levied on the sale or	5914
distribution of vermouth, sparkling and carbonated wine and	5915
champagne, and other wine, except for known sacramental purposes,	5916
at the rate of two cents per wine gallon, the tax to be paid by	5917
the holders of A-2 ~~and~~, B-2a, B-5, and S permits or by any other	5918
person selling or distributing wine upon which no such tax has	5919
been paid. The treasurer of state shall credit to the Ohio grape	5920
industries fund created under section 924.54 of the Revised Code	5921
the moneys hethe treasurer of state receives from this tax.	5922

Sec. 4301.441. Any information provided to a state agency by	5923
the department of taxation in accordance with division (C)(11) of	5924
section 5703.21 of the Revised Code shall not be disclosed	5925
publicly by that agency, except for purposes of enforcement, to	5926
deny the renewal of a liquor permit, or to report such information	5927
to the alcohol and tobacco tax and trade bureau in the United	5928
States department of the treasury.	5929

Sec. 4301.47. Every class A-1, A-2, and A-4 permit holder	5930
and each class B or S permit holder shall maintain and keep for a	5931
period of three years a record of the beer, wine, and mixed	5932
beverages purchased, distributed, or sold within this state by the	5933
permit holder, together with invoices, records, receipts, bills of	5934
lading, and other pertinent papers required by the tax	5935
commissioner and, upon demand by the tax commissioner, shall	5936
produce these records for a three-year period prior to the demand	5937
unless upon satisfactory proof it is shown that the nonproduction	5938
is due to causes beyond the permit holder's control.	5939

Sec. 4301.62. (A) As used in this section:

5940

(1) "Chauffeured limousine" means a vehicle registered under	5941
section 4503.24 of the Revised Code.	5942

(2) "Street," "highway," and "motor vehicle" have the same	5943
meanings as in section 4511.01 of the Revised Code.	5944

(B) No person shall have in the person's possession an opened	5945
container of beer or intoxicating liquor in any of the following	5946
circumstances:	5947

(1) In a state liquor store;

5948

(2) Except as provided in division (C) of this section, on	5949
the premises of the holder of any permit issued by the division of	5950
liquor control;	5951

(3) In any other public place;

5952

(4) Except as provided in division (D) or (E) of this	5953
section, while operating or being a passenger in or on a motor	5954
vehicle on any street, highway, or other public or private	5955
property open to the public for purposes of vehicular travel or	5956
parking;	5957

(5) Except as provided in division (D) or (E) of this	5958
section, while being in or on a stationary motor vehicle on any	5959
street, highway, or other public or private property open to the	5960
public for purposes of vehicular travel or parking.	5961

(C)(1) A person may have in the person's possession an opened	5962
container of any of the following:	5963

(a) Beer or intoxicating liquor that has been lawfully	5964
purchased for consumption on the premises where bought from the	5965
holder of an A-1-A, A-2, D-1, D-2, D-3, D-3a, D-4, D-4a, D-5,	5966
D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k,	5967
D-5l, D-7, D-8, E, F, F-2, or F-5 permit;	5968

(b) Beer, wine, or mixed beverages served for consumption on	5969
the premises by the holder of an F-3 permit or wine served for	5970
consumption on the premises by the holder of an F-4 or F-6 permit;	5971

(c) Beer or intoxicating liquor consumed on the premises of a	5972
convention facility as provided in section 4303.201 of the Revised	5973
Code;	5974

(d) Beer or intoxicating liquor to be consumed during	5975
tastings and samplings approved by rule of the liquor control	5976
commission.	5977

(2) A person may have in the person's possession on an F	5978
liquor permit premises an opened container of beer or intoxicating	5979
liquor that was not purchased from the holder of the F permit if	5980
the premises for which the F permit is issued is a music festival	5981
and the holder of the F permit grants permission for that	5982
possession on the premises during the period for which the F	5983
permit is issued. As used in this division, "music festival" means	5984
a series of outdoor live musical performances, extending for a	5985
period of at least three consecutive days and located on an area	5986
of land of at least forty acres.	5987

(3)(a) A person may have in the person's possession on a D-2	5988
liquor permit premises an opened or unopened container of wine	5989
that was not purchased from the holder of the D-2 permit if the	5990
premises for which the D-2 permit is issued is an outdoor	5991
performing arts center, the person is attending an orchestral	5992
performance, and the holder of the D-2 permit grants permission	5993
for the possession and consumption of wine in certain	5994
predesignated areas of the premises during the period for which	5995
the D-2 permit is issued.	5996

(b) As used in division (C)(3)(a) of this section:

5997

(i) "Orchestral performance" means a concert comprised of a	5998
group of not fewer than forty musicians playing various musical	5999
instruments.	6000

(ii) "Outdoor performing arts center" means an outdoor	6001
performing arts center that is located on not less than eight	6002
hundred acres of land and that is open for performances from the	6003
first day of April to the last day of October of each year.	6004

(D) This section does not apply to a person who pays all or a	6005
portion of the fee imposed for the use of a chauffeured limousine	6006
pursuant to a prearranged contract, or the guest of the person,	6007
when all of the following apply:	6008

(1) The person or guest is a passenger in the limousine.

6009

(2) The person or guest is located in the limousine, but is	6010
not occupying a seat in the front compartment of the limousine	6011
where the operator of the limousine is located.	6012

(3) The limousine is located on any street, highway, or other	6013
public or private property open to the public for purposes of	6014
vehicular travel or parking.	6015

(E) An opened bottle of wine that was purchased from the	6016
holder of a permit that authorizes the sale of wine for	6017
consumption on the premises where sold is not an opened container	6018
for the purposes of this section if both of the following apply:	6019

(1) The opened bottle of wine is securely resealed by the	6020
permit holder or an employee of the permit holder before the	6021
bottle is removed from the premises. The bottle shall be secured	6022
in such a manner that it is visibly apparent if the bottle has	6023
been subsequently opened or tampered with.	6024

(2) The opened bottle of wine that is resealed in accordance	6025
with division (E)(1) of this section is stored in the trunk of a	6026
motor vehicle or, if the motor vehicle does not have a trunk,	6027
behind the last upright seat or in an area not normally occupied	6028
by the driver or passengers and not easily accessible by the	6029
driver.	6030

Sec. 4303.03. ~~Permit~~(A) Subject to division (B) of this	6031
section, permit A-2 may be issued to a manufacturer to	6032
manufacture wine from grapes or other fruits; to import and	6033
purchase wine in bond for blending purposes, the total amount of	6034
wine so imported during the year covered by the permit not to	6035
exceed forty per cent of all the wine manufactured and imported;	6036
to manufacture, purchase, and import brandy for fortifying	6037
purposes; and to sell those products either in glass or container	6038
for consumption on the premises where manufactured, in sealed	6039
containers for consumption off the premises where manufactured,	6040
and to wholesale permit holders under the rules adopted by the	6041
division of liquor control.	6042

(B)(1) The holder of an A-2 permit shall not sell directly to	6043
a retailer. In order to make sales to a retailer, the manufacturer	6044
shall obtain a B-2a permit or make the sale directly to a B-2 or	6045
B-5 permit holder for subsequent resale to a retailer.	6046

(2) The holder of an A-2 permit shall not sell directly to a	6047
consumer unless the product is sold on the premises in accordance	6048
with division (A) of this section. In order to make sales to a	6049
consumer off the premises where the wine is manufactured, the	6050
manufacturer shall obtain an S permit.	6051

(3) Nothing in this chapter prohibits an A-2 permit holder	6052
also holding a B-2a or S permit.	6053

(C) The fee for this permit is seventy-six dollars for each	6054
plant to which this permit is issued.	6055

Sec. 4303.071. (A)(1) ~~Except as otherwise provided in~~	6056
~~division (A)(2) of this section, permit~~Permit B-2a may be issued	6057
to a person that ~~manufactures wine,~~ is the brand owner or United	6058
States importer of wine, or is the designated agent of a brand	6059
owner or importer for all wine sold in this state for that owner	6060
or importer, or manufactures wine if such manufacturer is	6061
entitled to a tax credit under 27 C.F.R. 24.278 and produces less	6062
than two hundred fifty thousand gallons of wine per year. If the	6063
person resides outside this state, the person shall comply with	6064
the requirements governing the issuance of licenses or permits	6065
that authorize the sale of intoxicating liquor by the appropriate	6066
authority of the state in which the person resides or by the	6067
alcohol and tobacco tax and trade bureau in the United States	6068
department of the treasury.	6069

(2) ~~A B-2a permit shall only be issued to a manufacturer of~~	6070
~~wine that is entitled to a tax credit under 27 C.F.R. 24.278 and~~	6071
~~that produces less than one hundred fifty thousand gallons of wine~~	6072
~~per year.~~	6073

~~(3)~~ The fee for the B-2a permit is twenty-five dollars.

6074

~~(4)~~(3) The holder of a B-2a permit may sell wine to a retail	6075
permit holder, but a B-2a permit holder that is a wine	6076
manufacturer may sell to a retail permit holder only wine that the	6077
B-2a permit holder has manufactured.	6078

~~(5)~~(4) The holder of a B-2a permit shall renew the permit in	6079
accordance with section 4303.271 of the Revised Code, except that	6080
renewal shall not be subject to the notice and hearing	6081
requirements established in division (B) of that section.	6082

(B) The holder of a B-2a permit shall collect and pay ~~all~~	6083
~~applicable~~the taxes relating to the delivery of a wine to a	6084
retailer ~~including, but not limited to, taxes~~that are levied	6085
under sections 4301.421 and ~~4301.43~~4301.432 and Chapters 5739.	6086
and 5741. of the Revised Code.	6087

(C) The holder of a B-2a permit shall comply with this	6088
chapter, Chapter 4301. of the Revised Code, and any rules adopted	6089
by the liquor control commission under section 4301.03 of the	6090
Revised Code.	6091

Sec. 4303.181. (A) Permit D-5a may be issued either to the	6092
owner or operator of a hotel or motel that is required to be	6093
licensed under section 3731.03 of the Revised Code, that contains	6094
at least fifty rooms for registered transient guests or is owned	6095
by a state institution of higher education as defined in section	6096
3345.011 of the Revised Code or a private college or university,	6097
and that qualifies under the other requirements of this section,	6098
or to the owner or operator of a restaurant specified under this	6099
section, to sell beer and any intoxicating liquor at retail, only	6100
by the individual drink in glass and from the container, for	6101
consumption on the premises where sold, and to registered guests	6102
in their rooms, which may be sold by means of a controlled access	6103
alcohol and beverage cabinet in accordance with division (B) of	6104
section 4301.21 of the Revised Code; and to sell the same products	6105
in the same manner and amounts not for consumption on the premises	6106
as may be sold by holders of D-1 and D-2 permits. The premises of	6107
the hotel or motel shall include a retail food establishment or a	6108
food service operation licensed pursuant to Chapter 3717. of the	6109
Revised Code that operates as a restaurant for purposes of this	6110
chapter and that is affiliated with the hotel or motel and within	6111
or contiguous to the hotel or motel, and that serves food within	6112
the hotel or motel, but the principal business of the owner or	6113
operator of the hotel or motel shall be the accommodation of	6114
transient guests. In addition to the privileges authorized in this	6115
division, the holder of a D-5a permit may exercise the same	6116
privileges as the holder of a D-5 permit.	6117

The owner or operator of a hotel, motel, or restaurant who	6118
qualified for and held a D-5a permit on August 4, 1976, may, if	6119
the owner or operator held another permit before holding a D-5a	6120
permit, either retain a D-5a permit or apply for the permit	6121
formerly held, and the division of liquor control shall issue the	6122
permit for which the owner or operator applies and formerly held,	6123
notwithstanding any quota.	6124

A D-5a permit shall not be transferred to another location.	6125
No quota restriction shall be placed on the number of D-5a permits	6126
that may be issued.	6127

The fee for this permit is two thousand three hundred	6128
forty-four dollars.	6129

(B) Permit D-5b may be issued to the owner, operator, tenant,	6130
lessee, or occupant of an enclosed shopping center to sell beer	6131
and intoxicating liquor at retail, only by the individual drink in	6132
glass and from the container, for consumption on the premises	6133
where sold; and to sell the same products in the same manner and	6134
amount not for consumption on the premises as may be sold by	6135
holders of D-1 and D-2 permits. In addition to the privileges	6136
authorized in this division, the holder of a D-5b permit may	6137
exercise the same privileges as a holder of a D-5 permit.	6138

A D-5b permit shall not be transferred to another location.

6139

One D-5b permit may be issued at an enclosed shopping center	6140
containing at least two hundred twenty-five thousand, but less	6141
than four hundred thousand, square feet of floor area.	6142

Two D-5b permits may be issued at an enclosed shopping center	6143
containing at least four hundred thousand square feet of floor	6144
area. No more than one D-5b permit may be issued at an enclosed	6145
shopping center for each additional two hundred thousand square	6146
feet of floor area or fraction of that floor area, up to a maximum	6147
of five D-5b permits for each enclosed shopping center. The number	6148
of D-5b permits that may be issued at an enclosed shopping center	6149
shall be determined by subtracting the number of D-3 and D-5	6150
permits issued in the enclosed shopping center from the number of	6151
D-5b permits that otherwise may be issued at the enclosed shopping	6152
center under the formulas provided in this division. Except as	6153
provided in this section, no quota shall be placed on the number	6154
of D-5b permits that may be issued. Notwithstanding any quota	6155
provided in this section, the holder of any D-5b permit first	6156
issued in accordance with this section is entitled to its renewal	6157
in accordance with section 4303.271 of the Revised Code.	6158

The holder of a D-5b permit issued before April 4, 1984,	6159
whose tenancy is terminated for a cause other than nonpayment of	6160
rent, may return the D-5b permit to the division of liquor	6161
control, and the division shall cancel that permit. Upon	6162
cancellation of that permit and upon the permit holder's payment	6163
of taxes, contributions, premiums, assessments, and other debts	6164
owing or accrued upon the date of cancellation to this state and	6165
its political subdivisions and a filing with the division of a	6166
certification of that payment, the division shall issue to that	6167
person either a D-5 permit, or a D-1, a D-2, and a D-3 permit, as	6168
that person requests. The division shall issue the D-5 permit, or	6169
the D-1, D-2, and D-3 permits, even if the number of D-1, D-2,	6170
D-3, or D-5 permits currently issued in the municipal corporation	6171
or in the unincorporated area of the township where that person's	6172
proposed premises is located equals or exceeds the maximum number	6173
of such permits that can be issued in that municipal corporation	6174
or in the unincorporated area of that township under the	6175
population quota restrictions contained in section 4303.29 of the	6176
Revised Code. Any D-1, D-2, D-3, or D-5 permit so issued shall not	6177
be transferred to another location. If a D-5b permit is canceled	6178
under the provisions of this paragraph, the number of D-5b permits	6179
that may be issued at the enclosed shopping center for which the	6180
D-5b permit was issued, under the formula provided in this	6181
division, shall be reduced by one if the enclosed shopping center	6182
was entitled to more than one D-5b permit under the formula.	6183

The fee for this permit is two thousand three hundred	6184
forty-four dollars.	6185

(C) Permit D-5c may be issued to the owner or operator of a	6186
retail food establishment or a food service operation licensed	6187
pursuant to Chapter 3717. of the Revised Code that operates as a	6188
restaurant for purposes of this chapter and that qualifies under	6189
the other requirements of this section to sell beer and any	6190
intoxicating liquor at retail, only by the individual drink in	6191
glass and from the container, for consumption on the premises	6192
where sold, and to sell the same products in the same manner and	6193
amounts not for consumption on the premises as may be sold by	6194
holders of D-1 and D-2 permits. In addition to the privileges	6195
authorized in this division, the holder of a D-5c permit may	6196
exercise the same privileges as the holder of a D-5 permit.	6197

To qualify for a D-5c permit, the owner or operator of a	6198
retail food establishment or a food service operation licensed	6199
pursuant to Chapter 3717. of the Revised Code that operates as a	6200
restaurant for purposes of this chapter, shall have operated the	6201
restaurant at the proposed premises for not less than twenty-four	6202
consecutive months immediately preceding the filing of the	6203
application for the permit, have applied for a D-5 permit no later	6204
than December 31, 1988, and appear on the division's quota waiting	6205
list for not less than six months immediately preceding the filing	6206
of the application for the permit. In addition to these	6207
requirements, the proposed D-5c permit premises shall be located	6208
within a municipal corporation and further within an election	6209
precinct that, at the time of the application, has no more than	6210
twenty-five per cent of its total land area zoned for residential	6211
use.	6212

A D-5c permit shall not be transferred to another location.	6213
No quota restriction shall be placed on the number of such permits	6214
that may be issued.	6215

Any person who has held a D-5c permit for at least two years	6216
may apply for a D-5 permit, and the division of liquor control	6217
shall issue the D-5 permit notwithstanding the quota restrictions	6218
contained in section 4303.29 of the Revised Code or in any rule of	6219
the liquor control commission.	6220

The fee for this permit is one thousand five hundred	6221
sixty-three dollars.	6222

(D) Permit D-5d may be issued to the owner or operator of a	6223
retail food establishment or a food service operation licensed	6224
pursuant to Chapter 3717. of the Revised Code that operates as a	6225
restaurant for purposes of this chapter and that is located at an	6226
airport operated by a board of county commissioners pursuant to	6227
section 307.20 of the Revised Code, at an airport operated by a	6228
port authority pursuant to Chapter 4582. of the Revised Code, or	6229
at an airport operated by a regional airport authority pursuant to	6230
Chapter 308. of the Revised Code. The holder of a D-5d permit may	6231
sell beer and any intoxicating liquor at retail, only by the	6232
individual drink in glass and from the container, for consumption	6233
on the premises where sold, and may sell the same products in the	6234
same manner and amounts not for consumption on the premises where	6235
sold as may be sold by the holders of D-1 and D-2 permits. In	6236
addition to the privileges authorized in this division, the holder	6237
of a D-5d permit may exercise the same privileges as the holder of	6238
a D-5 permit.	6239

A D-5d permit shall not be transferred to another location.	6240
No quota restrictions shall be placed on the number of such	6241
permits that may be issued.	6242

The fee for this permit is two thousand three hundred	6243
forty-four dollars.	6244

(E) Permit D-5e may be issued to any nonprofit organization	6245
that is exempt from federal income taxation under the "Internal	6246
Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 501(c)(3), as	6247
amended, or that is a charitable organization under any chapter of	6248
the Revised Code, and that owns or operates a riverboat that meets	6249
all of the following:	6250

(1) Is permanently docked at one location;

6251

(2) Is designated as an historical riverboat by the Ohio	6252
historical society;	6253

(3) Contains not less than fifteen hundred square feet of	6254
floor area;	6255

(4) Has a seating capacity of fifty or more persons.

6256

The holder of a D-5e permit may sell beer and intoxicating	6257
liquor at retail, only by the individual drink in glass and from	6258
the container, for consumption on the premises where sold.	6259

A D-5e permit shall not be transferred to another location.	6260
No quota restriction shall be placed on the number of such permits	6261
that may be issued. The population quota restrictions contained	6262
in section 4303.29 of the Revised Code or in any rule of the	6263
liquor control commission shall not apply to this division, and	6264
the division shall issue a D-5e permit to any applicant who meets	6265
the requirements of this division. However, the division shall not	6266
issue a D-5e permit if the permit premises or proposed permit	6267
premises are located within an area in which the sale of	6268
spirituous liquor by the glass is prohibited.	6269

The fee for this permit is one thousand two hundred nineteen	6270
dollars.	6271

(F) Permit D-5f may be issued to the owner or operator of a	6272
retail food establishment or a food service operation licensed	6273
under Chapter 3717. of the Revised Code that operates as a	6274
restaurant for purposes of this chapter and that meets all of the	6275
following:	6276

(1) It contains not less than twenty-five hundred square feet	6277
of floor area.	6278

(2) It is located on or in, or immediately adjacent to, the	6279
shoreline of, a navigable river.	6280

(3) It provides docking space for twenty-five boats.

6281

(4) It provides entertainment and recreation, provided that	6282
not less than fifty per cent of the business on the permit	6283
premises shall be preparing and serving meals for a consideration.	6284

In addition, each application for a D-5f permit shall be	6285
accompanied by a certification from the local legislative	6286
authority that the issuance of the D-5f permit is not inconsistent	6287
with that political subdivision's comprehensive development plan	6288
or other economic development goal as officially established by	6289
the local legislative authority.	6290

The holder of a D-5f permit may sell beer and intoxicating	6291
liquor at retail, only by the individual drink in glass and from	6292
the container, for consumption on the premises where sold.	6293

A D-5f permit shall not be transferred to another location.

6294

The division of liquor control shall not issue a D-5f permit	6295
if the permit premises or proposed permit premises are located	6296
within an area in which the sale of spirituous liquor by the glass	6297
is prohibited.	6298

A fee for this permit is two thousand three hundred	6299
forty-four dollars.	6300

As used in this division, "navigable river" means a river	6301
that is also a "navigable water" as defined in the "Federal Power	6302
Act," 94 Stat. 770 (1980), 16 U.S.C. 796.	6303

(G) Permit D-5g may be issued to a nonprofit corporation that	6304
is either the owner or the operator of a national professional	6305
sports museum. The holder of a D-5g permit may sell beer and any	6306
intoxicating liquor at retail, only by the individual drink in	6307
glass and from the container, for consumption on the premises	6308
where sold. The holder of a D-5g permit shall sell no beer or	6309
intoxicating liquor for consumption on the premises where sold	6310
after one a.m. A D-5g permit shall not be transferred to another	6311
location. No quota restrictions shall be placed on the number of	6312
D-5g permits that may be issued. The fee for this permit is one	6313
thousand eight hundred seventy-five dollars.	6314

(H)(1) Permit D-5h may be issued to any nonprofit	6315
organization that is exempt from federal income taxation under the	6316
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.	6317
501(c)(3), as amended, that owns or operates any of the following:	6318

(a) A fine arts museum, provided that the nonprofit	6319
organization has no less than one thousand five hundred bona fide	6320
members possessing full membership privileges;	6321

(b) A community arts center. As used in division (H)(1)(b)	6322
of this section, "community arts center" means a facility that	6323
provides arts programming to the community in more than one arts	6324
discipline, including, but not limited to, exhibits of works of	6325
art and performances by both professional and amateur artists.	6326

(c) A community theater, provided that the nonprofit	6327
organization is a member of the Ohio arts council and the American	6328
community theatre association and has been in existence for not	6329
less than ten years. As used in division (H)(1)(c) of this	6330
section, "community theater" means a facility that contains at	6331
least one hundred fifty seats and has a primary function of	6332
presenting live theatrical performances and providing recreational	6333
opportunities to the community.	6334

(2) The holder of a D-5h permit may sell beer and any	6335
intoxicating liquor at retail, only by the individual drink in	6336
glass and from the container, for consumption on the premises	6337
where sold. The holder of a D-5h permit shall sell no beer or	6338
intoxicating liquor for consumption on the premises where sold	6339
after one a.m. A D-5h permit shall not be transferred to another	6340
location. No quota restrictions shall be placed on the number of	6341
D-5h permits that may be issued.	6342

(3) The fee for a D-5h permit is one thousand eight hundred	6343
seventy-five dollars.	6344

(I) Permit D-5i may be issued to the owner or operator of a	6345
retail food establishment or a food service operation licensed	6346
under Chapter 3717. of the Revised Code that operates as a	6347
restaurant for purposes of this chapter and that meets all of the	6348
following requirements:	6349

(1) It is located in a municipal corporation or a township	6350
with a population of one hundred thousand or less.	6351

(2) It has inside seating capacity for at least one hundred	6352
forty persons.	6353

(3) It has at least four thousand square feet of floor area.

6354

(4) It offers full-course meals, appetizers, and sandwiches.

6355

(5) Its receipts from beer and liquor sales, excluding wine	6356
sales, do not exceed twenty-five per cent of its total gross	6357
receipts.	6358

(6) It has at least one of the following characteristics:

6359

(a) The value of its real and personal property exceeds seven	6360
hundred twenty-five thousand dollars.	6361

(b) It is located on property that is owned or leased by the	6362
state or a state agency, and its owner or operator has	6363
authorization from the state or the state agency that owns or	6364
leases the property to obtain a D-5i permit.	6365

The holder of a D-5i permit shall cause an independent audit	6366
to be performed at the end of one full year of operation following	6367
issuance of the permit in order to verify the requirements of	6368
division (I)(5) of this section. The results of the independent	6369
audit shall be transmitted to the division. Upon determining that	6370
the receipts of the holder from beer and liquor sales, excluding	6371
wine sales, exceeded twenty-five per cent of its total gross	6372
receipts, the division shall suspend the permit of the permit	6373
holder under section 4301.25 of the Revised Code and may allow the	6374
permit holder to elect a forfeiture under section 4301.252 of the	6375
Revised Code.	6376

The holder of a D-5i permit may sell beer and any	6377
intoxicating liquor at retail, only by the individual drink in	6378
glass and from the container, for consumption on the premises	6379
where sold, and may sell the same products in the same manner and	6380
amounts not for consumption on the premises where sold as may be	6381
sold by the holders of D-1 and D-2 permits. The holder of a D-5i	6382
permit shall sell no beer or intoxicating liquor for consumption	6383
on the premises where sold after two-thirty a.m. In addition to	6384
the privileges authorized in this division, the holder of a D-5i	6385
permit may exercise the same privileges as the holder of a D-5	6386
permit.	6387

A D-5i permit shall not be transferred to another location.	6388
The division of liquor control shall not renew a D-5i permit	6389
unless the retail food establishment or food service operation for	6390
which it is issued continues to meet the requirements described in	6391
divisions (I)(1) to (6) of this section. No quota restrictions	6392
shall be placed on the number of D-5i permits that may be issued.	6393
The fee for the D-5i permit is two thousand three hundred	6394
forty-four dollars.	6395

(J)(1) Permit D-5j may be issued to the owner or the operator	6396
of a retail food establishment or a food service operation	6397
licensed under Chapter 3717. of the Revised Code to sell beer and	6398
intoxicating liquor at retail, only by the individual drink in	6399
glass and from the container, for consumption on the premises	6400
where sold and to sell beer and intoxicating liquor in the same	6401
manner and amounts not for consumption on the premises where sold	6402
as may be sold by the holders of D-1 and D-2 permits. The holder	6403
of a D-5j permit may exercise the same privileges, and shall	6404
observe the same hours of operation, as the holder of a D-5	6405
permit.	6406

(2) The D-5j permit shall be issued only within a community	6407
entertainment district that is designated under section 4301.80 of	6408
the Revised Code and that meets one of the following	6409
qualifications:	6410

(a) It is located in a municipal corporation with a	6411
population of at least one hundred thousand.	6412

(b) It is located in a municipal corporation with a	6413
population of at least twenty thousand, and either of the	6414
following applies:	6415

(i) It contains an amusement park the rides of which have	6416
been issued a permit by the department of agriculture under	6417
Chapter 1711. of the Revised Code.	6418

(ii) Not less than fifty million dollars will be invested in	6419
development and construction in the community entertainment	6420
district's area located in the municipal corporation.	6421

(c) It is located in a township with a population of at least	6422
forty thousand.	6423

(d) It is located in a municipal corporation with a	6424
population of at least ten thousand, and not less than seventy	6425
million dollars will be invested in development and construction	6426
in the community entertainment district's area located in the	6427
municipal corporation.	6428

(3) The location of a D-5j permit may be transferred only	6429
within the geographic boundaries of the community entertainment	6430
district in which it was issued and shall not be transferred	6431
outside the geographic boundaries of that district.	6432

(4) Not more than one D-5j permit shall be issued within each	6433
community entertainment district for each five acres of land	6434
located within the district. Not more than fifteen D-5j permits	6435
may be issued within a single community entertainment district.	6436
Except as otherwise provided in division (J)(4) of this section,	6437
no quota restrictions shall be placed upon the number of D-5j	6438
permits that may be issued.	6439

(5) The fee for a D-5j permit is two thousand three hundred	6440
forty-four dollars.	6441

(K)(1) Permit D-5k may be issued to any nonprofit	6442
organization that is exempt from federal income taxation under the	6443
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.	6444
501(c)(3), as amended, that is the owner or operator of a	6445
botanical garden recognized by the American association of	6446
botanical gardens and arboreta, and that has not less than	6447
twenty-five hundred bona fide members.	6448

(2) The holder of a D-5k permit may sell beer and any	6449
intoxicating liquor at retail, only by the individual drink in	6450
glass and from the container, on the premises where sold.	6451

(3) The holder of a D-5k permit shall sell no beer or	6452
intoxicating liquor for consumption on the premises where sold	6453
after one a.m.	6454

(4) A D-5k permit shall not be transferred to another	6455
location.	6456

(5) No quota restrictions shall be placed on the number of	6457
D-5k permits that may be issued.	6458

(6) The fee for the D-5k permit is one thousand eight hundred	6459
seventy-five dollars.	6460

(L) Permit D-5l may be issued to either the owner or the	6461
operator of a retail food establishment or food service operation	6462
licensed under Chapter 3717. of the Revised Code that operates as	6463
a restaurant for purposes of this chapter and that is located in,	6464
or affiliated with, a center for the preservation of wild animals	6465
as defined in section 4301.404 of the Revised Code, to sell beer	6466
and any intoxicating liquor at retail, only by the glass and from	6467
the container, for consumption on the premises where sold, and to	6468
sell the same products in the same manner and amounts not for	6469
consumption on the premises as may be sold by the holders of D-1	6470
and D-2 permits. In addition to the privileges authorized by this	6471
division, the holder of a D-5l permit may exercise the same	6472
privileges as the holder of a D-5 permit.	6473

A D-5l permit shall not be transferred to another location.	6474
No quota restrictions shall be placed on the number of D-5l	6475
permits that may be issued. The fee for a permit D-5l is two	6476
thousand three hundred forty-four dollars.	6477

Sec. 4303.182. (A) Except as otherwise provided in divisions	6478
(B) to (J) of this section, permit D-6 shall be issued to the	6479
holder of an A-1-A, A-2, C-2, D-2, D-3, D-3a, D-4, D-4a, D-5,	6480
D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k,	6481
D-5l, or D-7 permit to allow sale under that permit between the	6482
hours of ten a.m. and midnight, or between the hours of one p.m.	6483
and midnight, on Sunday, as applicable, if that sale has been	6484
authorized under section 4301.361, 4301.364, 4301.365, or	6485
4301.366 of the Revised Code and under the restrictions of that	6486
authorization.	6487

(B) Permit D-6 shall be issued to the holder of any permit,	6488
including a D-4a and D-5d permit, authorizing the sale of	6489
intoxicating liquor issued for a premises located at any publicly	6490
owned airport, as defined in section 4563.01 of the Revised Code,	6491
at which commercial airline companies operate regularly scheduled	6492
flights on which space is available to the public, to allow sale	6493
under such permit between the hours of ten a.m. and midnight on	6494
Sunday, whether or not that sale has been authorized under section	6495
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	6496

(C) Permit D-6 shall be issued to the holder of a D-5a	6497
permit, and to the holder of a D-3 or D-3a permit who is the owner	6498
or operator of a hotel or motel that is required to be licensed	6499
under section 3731.03 of the Revised Code, that contains at least	6500
fifty rooms for registered transient guests, and that has on its	6501
premises a retail food establishment or a food service operation	6502
licensed pursuant to Chapter 3717. of the Revised Code that	6503
operates as a restaurant for purposes of this chapter and is	6504
affiliated with the hotel or motel and within or contiguous to the	6505
hotel or motel and serving food within the hotel or motel, to	6506
allow sale under such permit between the hours of ten a.m. and	6507
midnight on Sunday, whether or not that sale has been authorized	6508
under section 4301.361, 4301.364, 4301.365, or 4301.366 of the	6509
Revised Code.	6510

(D) The holder of a D-6 permit that is issued to a sports	6511
facility may make sales under the permit between the hours of	6512
eleven a.m. and midnight on any Sunday on which a professional	6513
baseball, basketball, football, hockey, or soccer game is being	6514
played at the sports facility. As used in this division, "sports	6515
facility" means a stadium or arena that has a seating capacity of	6516
at least four thousand and that is owned or leased by a	6517
professional baseball, basketball, football, hockey, or soccer	6518
franchise or any combination of those franchises.	6519

(E) Permit D-6 shall be issued to the holder of any permit	6520
that authorizes the sale of beer or intoxicating liquor and that	6521
is issued to a premises located in or at the Ohio historical	6522
society area or the state fairgrounds, as defined in division (B)	6523
of section 4301.40 of the Revised Code, to allow sale under that	6524
permit between the hours of ten a.m. and midnight on Sunday,	6525
whether or not that sale has been authorized under section	6526
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	6527

(F) Permit D-6 shall be issued to the holder of any permit	6528
that authorizes the sale of intoxicating liquor and that is issued	6529
to an outdoor performing arts center to allow sale under that	6530
permit between the hours of one p.m. and midnight on Sunday,	6531
whether or not that sale has been authorized under section	6532
4301.361 of the Revised Code. A D-6 permit issued under this	6533
division is subject to the results of an election, held after the	6534
D-6 permit is issued, on question (B)(4) as set forth in section	6535
4301.351 of the Revised Code. Following the end of the period	6536
during which an election may be held on question (B)(4) as set	6537
forth in that section, sales of intoxicating liquor may continue	6538
at an outdoor performing arts center under a D-6 permit issued	6539
under this division, unless an election on that question is held	6540
during the permitted period and a majority of the voters voting in	6541
the precinct on that question vote "no."	6542

As used in this division, "outdoor performing arts center"	6543
means an outdoor performing arts center that is located on not	6544
less than eight hundred acres of land and that is open for	6545
performances from the first day of April to the last day of	6546
October of each year.	6547

(G) Permit D-6 shall be issued to the holder of any permit	6548
that authorizes the sale of beer or intoxicating liquor and that	6549
is issued to a golf course owned by the state, a conservancy	6550
district, a park district created under Chapter 1545. of the	6551
Revised Code, or another political subdivision to allow sale under	6552
that permit between the hours of ten a.m. and midnight on Sunday,	6553
whether or not that sale has been authorized under section	6554
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	6555

(H) Permit D-6 shall be issued to the holder of a D-5g permit	6556
to allow sale under that permit between the hours of ten a.m. and	6557
midnight on Sunday, whether or not that sale has been authorized	6558
under section 4301.361, 4301.364, 4301.365, or 4301.366 of the	6559
Revised Code.	6560

(I) Permit D-6 shall be issued to the holder of any D permit	6561
for a premises that is licensed under Chapter 3717. of the Revised	6562
Code and that is located at a ski area to allow sale under the D-6	6563
permit between the hours of ten a.m. and midnight on Sunday,	6564
whether or not that sale has been authorized under section	6565
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	6566

As used in this division, "ski area" means a ski area as	6567
defined in section 4169.01 of the Revised Code, provided that the	6568
passenger tramway operator at that area is registered under	6569
section 4169.03 of the Revised Code.	6570

(J) Permit D-6 shall be issued to the holder of a D-5j permit	6571
for a permit premises that is located in a community entertainment	6572
district, as defined in section 4301.80 of the Revised Code, that	6573
was approved by the legislative authority of a municipal	6574
corporation under that section between October 1 and October 15,	6575
2005, to allow sale under the permit between the hours of ten a.m.	6576
and midnight on Sunday, whether or not that sale has been	6577
authorized under section 4301.361, 4301.364, 4301.365, or 4301.366	6578
of the Revised Code.	6579

(K) If the restriction to licensed premises where the sale of	6580
food and other goods and services exceeds fifty per cent of the	6581
total gross receipts of the permit holder at the premises is	6582
applicable, the division of liquor control may accept an affidavit	6583
from the permit holder to show the proportion of the permit	6584
holder's gross receipts derived from the sale of food and other	6585
goods and services. If the liquor control commission determines	6586
that affidavit to have been false, it shall revoke the permits of	6587
the permit holder at the premises concerned.	6588

(L) The fee for the D-6 permit is five hundred dollars when	6589
it is issued to the holder of an A-1-A, A-2, D-2, D-3, D-3a, D-4,	6590
D-4a, D-5, D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g, D-5h, D-5i,	6591
D-5j, D-5k, D-5l, or D-7 permit. The fee for the D-6 permit is	6592
four hundred dollars when it is issued to the holder of a C-2	6593
permit.	6594

Sec. 4303.232. (A)(1) ~~Except as provided in division (A)(2)~~	6595
~~of this section, permit~~Permit S may be issued to a person that	6596
~~manufactures wine,~~ is the brand owner or United States importer of	6597
wine, or is the designated agent of a brand owner or importer for	6598
all wine sold in this state for that owner or importer, or	6599
manufactures wine if such manufacturer is entitled to a tax credit	6600
under 27 C.F.R. 24.278 and produces less than two hundred fifty	6601
thousand gallons of wine per year. If the person resides outside	6602
this state, the person shall comply with the requirements	6603
governing the issuance of licenses or permits that authorize the	6604
sale of intoxicating liquor by the appropriate authority of the	6605
state in which the person resides or by the alcohol and tobacco	6606
tax and trade bureau of the United States department of the	6607
treasury.	6608

(2) ~~An S permit shall only be issued to a manufacturer of~~	6609
~~wine that is entitled to a tax credit under 27 C.F.R. 24.278 and~~	6610
~~that produces less than one hundred fifty thousand gallons of wine~~	6611
~~per year.~~	6612

~~(3)~~ The fee for the S permit is twenty-five dollars.

6613

~~(4)~~(3) The holder of an S permit may sell wine to a personal	6614
consumer by receiving and filling orders that the personal	6615
consumer submits to the permit holder. The permit holder shall	6616
sell only wine that the permit holder has manufactured to a	6617
personal consumer.	6618

~~(5)~~(4) The holder of an S permit shall renew the permit in	6619
accordance with section 4303.271 of the Revised Code, except that	6620
the renewal shall not be subject to the notice and hearing	6621
requirements established in division (B) of that section.	6622

~~(6)~~(5) The division of liquor control may refuse to renew an	6623
S permit for any of the reasons specified in section 4303.292 of	6624
the Revised Code or if the holder of the permit fails to do any	6625
of the following:	6626

(a) Collect and pay all applicable taxes specified in	6627
division (B) of this section;	6628

(b) Pay the permit fee;

6629

(c) Comply with this section or any rules adopted by the	6630
liquor control commission under section 4301.03 of the Revised	6631
Code.	6632

(B) The holder of an S permit shall collect and pay ~~all~~	6633
~~applicable~~the taxes relating to the delivery of wine to a	6634
personal consumer~~, including, but not limited to, taxes~~that are	6635
levied under sections 4301.421 and ~~4301.43~~4301.432 and Chapters	6636
5739. and 5741. of the Revised Code.	6637

(C)(1) The holder of an S permit shall send a shipment of	6638
wine that has been paid for by a personal consumer to that	6639
personal consumer via the holder of an H permit. Prior to sending	6640
a shipment of wine to a personal consumer, the holder of an S	6641
permit, or an employee of the permit holder, shall make a bona	6642
fide effort to ensure that the personal consumer is at least	6643
twenty-one years of age. The shipment of wine shall be shipped in	6644
a package that clearly has written on it in bold print the words	6645
"alcohol enclosed." No person shall fail to comply with division	6646
(C)(1) of this section.	6647

(2) Upon delivering a shipment of wine to a personal	6648
consumer, the holder of the H permit, or an employee of the permit	6649
holder, shall verify that the personal consumer is at least	6650
twenty-one years of age by checking the personal consumer's	6651
driver's or commercial driver's license or identification card	6652
issued under sections 4507.50 to 4507.52 of the Revised Code.	6653

(3) The holder of an S permit shall keep a record of each	6654
shipment of wine that the permit holder sends to a personal	6655
consumer. The records shall be used for all of the following:	6656

(a) To provide a copy of each wine shipment invoice to the	6657
tax commissioner in a manner prescribed by the commissioner. The	6658
invoice shall include the name of each personal consumer that	6659
purchased wine from the S permit holder in accordance with this	6660
section and any other information required by the tax	6661
commissioner.	6662

(b) To provide annually in electronic format by electronic	6663
means a report to the division. The report shall include the name	6664
and address of each personal consumer that purchased wine from the	6665
S permit holder in accordance with this section, the quantity of	6666
wine purchased by each personal consumer, and any other	6667
information requested by the division. The division shall	6668
prescribe and provide an electronic form for the report and shall	6669
determine the specific electronic means that the S permit holder	6670
must use to submit the report.	6671

(c) To notify a personal consumer of any health or welfare	6672
recalls of the wine that has been purchased by the personal	6673
consumer.	6674

(D) As used in this section, "personal consumer" means an	6675
individual who is at least twenty-one years of age, is a resident	6676
of this state, does not hold a permit issued under this chapter,	6677
and intends to use wine purchased in accordance with this section	6678
for personal consumption only and not for resale or other	6679
commercial purposes.	6680

(E) The holder of an S permit shall comply with this chapter,	6681
Chapter 4301. of the Revised Code, and any rules adopted by the	6682
liquor control commission under section 4301.03 of the Revised	6683
Code.	6684

Sec. 4303.233. No family household shall purchase more than	6685
twenty-four cases of ~~nine-liter~~twelve bottles of seven hundred	6686
fifty milliliters of wine in one year.	6687

Sec. 4303.30. The rights granted by any D-2, D-3, D-3a, D-4,	6688
D-4a, D-5, D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k,	6689
D-5l, or D-6 permit shall be exercised at not more than two fixed	6690
counters, commonly known as bars, in rooms or places on the permit	6691
premises, where beer, mixed beverages, wine, or spirituous liquor	6692
is sold to the public for consumption on the premises. For each	6693
additional fixed counter on the permit premises where those	6694
beverages are sold for consumption on the premises, the permit	6695
holder shall obtain a duplicate D-2, D-3, D-3a, D-4, D-4a, D-5,	6696
D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, or	6697
D-6 permit.	6698

The holder of any D-2, D-3, D-3a, D-4, D-4a, D-5, D-5a, D-5b,	6699
D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, or D-6 permit	6700
shall be granted, upon application to the division of liquor	6701
control, a duplicate D-2, D-3, D-3a, D-4, D-4a, D-5, D-5a, D-5b,	6702
D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, or D-6 permit for	6703
each additional fixed counter on the permit premises at which	6704
beer, mixed beverages, wine, or spirituous liquor is sold for	6705
consumption on the premises, provided the application is made in	6706
the same manner as an application for an original permit. The	6707
application shall be identified with DUPLICATE printed on the	6708
permit application form furnished by the department, in boldface	6709
type. The application shall identify by name, or otherwise amply	6710
describe, the room or place on the premises where the duplicate	6711
permit is to be operative. Each duplicate permit shall be issued	6712
only to the same individual, firm, or corporation as that of the	6713
original permit and shall be an exact duplicate in size and word	6714
content as the original permit, except that it shall show on it	6715
the name or other ample identification of the room, or place, for	6716
which it is issued and shall have DUPLICATE printed on it in	6717
boldface type. A duplicate permit shall bear the same number as	6718
the original permit. The fee for a duplicate permit is: D-1, one	6719
hundred dollars; D-2, one hundred dollars; D-3, four hundred	6720
dollars; D-3a, four hundred dollars; D-4, two hundred dollars;	6721
D-5, one thousand dollars; D-5a, one thousand dollars; D-5b, one	6722
thousand dollars; D-5c, four hundred dollars; D-5e, six hundred	6723
fifty dollars; D-5f, one thousand dollars; D-6, one hundred	6724
dollars when issued to the holder of a D-4a permit; and in all	6725
other cases one hundred dollars or an amount which is twenty per	6726
cent of the fees payable for the A-1-A, D-2, D-3, D-3a, D-4, D-5,	6727
D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, and	6728
D-6 permits issued to the same premises, whichever is higher.	6729
Application for a duplicate permit may be filed any time during	6730
the life of an original permit. The fee for each duplicate D-2,	6731
D-3, D-3a, D-4, D-4a, D-5, D-5a, D-5b, D-5e, D-5f, D-5g, D-5h,	6732
D-5i, D-5j, D-5k, D-5l, or D-6 permit shall be paid in accordance	6733
with section 4303.24 of the Revised Code.	6734

Sec. 4303.33. (A) Every A-1 permit holder in this state,	6735
every bottler, importer, wholesale dealer, broker, producer, or	6736
manufacturer of beer outside this state and within the United	6737
States, and every B-1 permit holder and importer importing beer	6738
from any manufacturer, bottler, person, or group of persons	6739
however organized outside the United States for sale or	6740
distribution for sale in this state, on or before the eighteenth	6741
day of each month, shall make and file with the tax commissioner	6742
upon a form prescribed by the tax commissioner an advance tax	6743
payment in an amount estimated to equal the taxpayer's tax	6744
liability for the month in which the advance tax payment is made.	6745
If the advance tax payment credits claimed on the report are for	6746
advance tax payments received by the tax commissioner on or before	6747
the eighteenth day of the month covered by the report, the	6748
taxpayer is entitled to an additional credit of three per cent of	6749
the advance tax payment and a discount of three per cent shall be	6750
allowed the taxpayer at the time of filing the report if filed as	6751
provided in division (B) of this section on any amount by which	6752
the tax liability reflected in the report exceeds the advance tax	6753
payment estimate by not more than ten per cent. The additional	6754
three per cent credit and three per cent discount shall be in	6755
consideration for advancing the payment of the tax and other	6756
services performed by the permit holder and other taxpayers in the	6757
collection of the tax.	6758

"Advance tax payment credit" means credit for payments made	6759
by an A-1 or B-1 permit holder and any other persons during the	6760
period covered by a report which was made in anticipation of the	6761
tax liability required to be reported on that report.	6762

"Tax liability" as used in division (A) of this section means	6763
the total gross tax liability of an A-1 or B-1 permit holder and	6764
any other persons for the period covered by a report before any	6765
allowance for credits and discount.	6766

(B) Every A-1 permit holder in this state, every bottler,	6767
importer, wholesale dealer, broker, producer, or manufacturer of	6768
beer outside this state and within the United States, and every	6769
B-1 permit holder importing beer from any manufacturer, bottler,	6770
person, or group of persons however organized outside the United	6771
States, on or before the tenth day of each month, shall make and	6772
file a report for the preceding month upon a form prescribed by	6773
the tax commissioner which report shall show the amount of beer	6774
produced, sold, and distributed for sale in this state by the A-1	6775
permit holder, sold and distributed for sale in this state by each	6776
manufacturer, bottler, importer, wholesale dealer, or broker	6777
outside this state and within the United States, and the amount of	6778
beer imported into this state from outside the United States and	6779
sold and distributed for sale in this state by the B-1 permit	6780
holder or importer.	6781

The report shall be filed by mailing it to the tax	6782
commissioner, together with payment of the tax levied by sections	6783
4301.42 and 4305.01 of the Revised Code shown to be due on the	6784
report after deduction of advance payment credits and any	6785
additional credits or discounts provided for under this section.	6786

(C)(1) Every A-2 ~~and~~, A-4, B-2, B-2a, B-3, B-4, ~~and~~ B-5, and	6787
S permit holder in this state, on or before the eighteenth day of	6788
each month, shall make and file a report with the tax commissioner	6789
upon a form prescribed by the tax commissioner which report shall	6790
show, on the report of each A-2 ~~and~~, A-4, B-2a, and S permit	6791
holder the amount of wine, cider, and mixed beverages produced and	6792
sold, or sold in this state by each such A-2 ~~and~~, A-4, B-2a, and S	6793
permit holder for the next preceding calendar month and such other	6794
information as the tax commissioner requires, and on the report of	6795
each such B-2, B-3, B-4, and B-5 permit holder the amount of wine,	6796
cider, and mixed beverages purchased from an importer, broker,	6797
wholesale dealer, producer, or manufacturer located outside this	6798
state and sold and distributed in this state by such B-2, B-3,	6799
B-4, and B-5 permit holder, for the next preceding calendar month	6800
and such other information as the tax commissioner requires.	6801

(2) Every such A-2, A-4, B-2, B-2a, B-3, B-4, ~~and~~ B-5, and S	6802
permit holder in this state shall remit with the report the tax	6803
levied by sections 4301.43 and, if applicable, 4301.432 of the	6804
Revised Code less a discount thereon of three per cent of the	6805
total tax so levied and paid, provided the return is filed	6806
together with remittance of the amount of tax shown to be due	6807
thereon, within the time prescribed. Any permit holder or other	6808
persons who fail to file a report under this section, for each day	6809
the person so fails, may be required to forfeit and pay into the	6810
state treasury the sum of one dollar as revenue arising from the	6811
tax imposed by sections 4301.42, 4301.43, 4301.432, and 4305.01 of	6812
the Revised Code, and that sum may be collected by assessment in	6813
the manner provided in section 4305.13 of the Revised Code.	6814

(3) If the tax commissioner determines that the quantity	6815
reported by a person does not warrant monthly reporting, the	6816
commissioner may authorize the filing of returns and the payment	6817
of the tax required by this section for periods longer than one	6818
month.	6819

(D) Every B-1 permit holder and importer in this state	6820
importing beer from any manufacturer, bottler, person, or group of	6821
persons however organized, outside the United States, if required	6822
by the tax commissioner shall post a bond payable to the state in	6823
such form and amount as the commissioner prescribes with surety to	6824
the satisfaction of the tax commissioner, conditioned upon the	6825
payment to the tax commissioner of taxes levied by sections	6826
4301.42 and 4305.01 of the Revised Code.	6827

(E) No such wine, beer, cider, or mixed beverages sold or	6828
distributed in this state shall be taxed more than once under	6829
sections 4301.42, 4301.43, and 4305.01 of the Revised Code.	6830

(F) As used in this section:

6831

(1) "Cider" has the same meaning as in section 4301.01 of the	6832
Revised Code.	6833

(2) "Wine" has the same meaning as in section 4301.01 of the	6834
Revised Code, except that "wine" does not include cider.	6835

(G) All money collected by the tax commissioner under this	6836
section shall be paid to the treasurer of state as revenue arising	6837
from the taxes levied by sections 4301.42, 4301.43, 4301.432, and	6838
4305.01 of the Revised Code.	6839

Sec. 4303.333. (A) An A-2 permit holder in this state whose	6840
total production of wine, wherever produced, which but for this	6841
exemption is taxable under section 4301.43 of the Revised Code	6842
does not exceed five hundred thousand gallons in a calendar year,	6843
shall be allowed an exemption from the taxes levied ~~in the~~	6844
~~following calendar year~~ under section 4301.43 of the Revised Code	6845
on wine produced and sold or distributed in this state. The	6846
exemption may be claimed monthly against current taxes levied	6847
under such section as the reports required by section 4303.33 of	6848
the Revised Code are due. At the time the report for December is	6849
due for a calendar year during which a permit holder ~~is eligible~~	6850
~~to receive~~claimed an exemption under this section, if the permit	6851
holder has paid the tax levied under section 4301.43 of the	6852
Revised Code, the permit holder may claim a refund of such tax	6853
paid during the calendar year or shall remit any additional tax	6854
due because it did not qualify for the exemption on the December	6855
report. For the purpose of providing this refund, taxes previously	6856
paid under section 4303.33 of the Revised Code during the calendar	6857
year shall not be considered final until the December report is	6858
filed. ~~The~~	6859

(B) The tax commissioner shall prescribe forms for and allow	6860
the exemptions and refunds authorized by this section.	6861

Sec. 4399.12. No provision contained in Title XLIII of the	6862
Revised Code that prohibits the sale of intoxicating liquors in	6863
any of the circumstances described in section 4399.11 of the	6864
Revised Code extends to or prevents the holder of an A, B, C-2,	6865
D-2, D-3, D-3a, D-4, D-4a, D-5, D-5a, D-5b, D-5e, D-5f, D-5g,	6866
D-5h, D-5i, D-5j, D-5k, D-5l, G, or I permit issued by the	6867
division of liquor control from distributing or selling	6868
intoxicating liquor at the place of business described in the	6869
permit of the holder.	6870

Sec. 4510.10. (A) As used in this section, "reinstatement	6871
fees" means the fees that are required under section 4507.1612,	6872
4507.45, 4509.101, 4509.81, 4511.191, 4511.951, or any other	6873
provision of the Revised Code, or under a schedule established by	6874
the bureau of motor vehicles, in order to reinstate a driver's or	6875
commercial driver's license or permit or nonresident operating	6876
privilege of an offender under a suspension.	6877

(B) Reinstatement fees are those fees that compensate the	6878
bureau of motor vehicles for suspensions, cancellations, or	6879
disqualifications of a person's driving privileges and to	6880
compensate the bureau and other agencies in their administration	6881
of programs intended to reduce and eliminate threats to public	6882
safety through education, treatment, and other activities. The	6883
registrar of motor vehicles shall not reinstate a driver's or	6884
commercial driver's license or permit or nonresident operating	6885
privilege of a person until the person has paid all reinstatement	6886
fees and has complied with all conditions for each suspension,	6887
cancellation, or disqualification incurred by that person.	6888

(C) AnWhen a municipal court or county court determines in a	6889
pending case involving an offender that the offender cannot	6890
reasonably pay reinstatement fees due and owing by the offender	6891
relative to one or more suspensions that have been or will be	6892
imposed by the bureau of motor vehicles or by a court of this	6893
state, the court, by order, may undertake an installment payment	6894
plan or a payment extension plan for the payment of reinstatement	6895
fees due and owing to the bureau in that pending case. The court	6896
shall establish an installment payment plan or a payment	6897
extension plan under this division in accordance with the	6898
requirements of divisions (D)(1) and (2) of this section.	6899

(D) Independent of the provisions of division (C) of this	6900
section, an offender who cannot reasonably pay reinstatement fees	6901
due and owing by the offender relative to a suspension that has	6902
been imposed on the offender may file a petition in the municipal	6903
court, county court, or, if the person is under the age of	6904
eighteen, the juvenile division of the court of common pleas in	6905
whose jurisdiction the person resides or, if the person is not a	6906
resident of this state, in the Franklin county municipal court or	6907
juvenile division of the Franklin county court of common pleas for	6908
an order that does either of the following, in order of	6909
preference:	6910

(1) Establishes a reasonable payment plan of not less than	6911
fifty dollars per month, to be paid by the offender to the bureau	6912
of motor vehicles in all succeeding months until all reinstatement	6913
fees required of the offender are paid in full;	6914

(2) If the offender, but for the payment of the reinstatement	6915
fees, otherwise would be entitled to operate a vehicle in this	6916
state or to obtain reinstatement of the offender's operating	6917
privileges, permits the offender to operate a motor vehicle, as	6918
authorized by the court, until a future date upon which date all	6919
reinstatement fees must be paid in full. A payment extension	6920
granted under this division shall not exceed one hundred eighty	6921
days, and any operating privileges granted under this division	6922
shall be solely for the purpose of permitting the offender	6923
occupational or "family necessity" privileges in order to enable	6924
the offender to reasonably acquire the delinquent reinstatement	6925
fees due and owing.	6926

~~(D)~~(E) If a municipal court, county court, or juvenile	6927
division enters an order of the type described in division (C) or	6928
division (D)(1) or (2) of this section, the court, at any time	6929
after the issuance of the order, may determine that a change of	6930
circumstances has occurred and may amend the order as justice	6931
requires, provided that the amended order also shall be an order	6932
that is permitted under division (C) or division (D)(1) or (2) of	6933
this section.	6934

~~(E)~~(F) If a court enters an order of the type described in	6935
division (C), (D)(1), ~~(C)~~(D)(2), or ~~(D)~~(E) of this section, during	6936
the pendency of the order, the offender in relation to whom it	6937
applies is not subject to prosecution for failing to pay the	6938
reinstatement fees covered by the order.	6939

~~(F)~~(G) Reinstatement fees are debts that may be discharged in	6940
bankruptcy.	6941

Sec. 4511.101. (A) There is hereby created in the state	6942
treasury the motorist service sign fund, which shall consist of	6943
proceeds from the business logo sign program established under	6944
this section. The director of transportation shall use money	6945
credited to the fund for transportation purposes, including	6946
transportation infrastructure.	6947

(B) The director of transportation, in accordance with 23	6948
U.S.C.A. 109(d), 131(f), and 315, as amended, shall establish a	6949
program for the placement of business logos for identification	6950
purposes on state directional signs within the rights-of-way of	6951
divided, multi-lane, limited access highways in both rural and	6952
urban areas.	6953

~~(B)~~(C) The director shall establish, and may revise at any	6954
time, a fee for participation in the business logo sign program.	6955
All direct and indirect costs of the business logo sign program	6956
established pursuant to this section shall be fully paid by the	6957
businesses applying for participation in the program. ~~At any~~	6958
~~interchange where a business logo sign is erected, such costs~~	6959
~~shall be divided equally among the participating businesses.~~ The	6960
direct and indirect costs of the program shall include, but not	6961
be limited to, the cost of capital, directional signs, blanks,	6962
posts, logos, installation, repair, engineering, design,	6963
insurance, removal, replacement, and administration. Money	6964
collected from participating businesses in excess of the direct	6965
and indirect costs and any reasonable profit earned by a person	6966
awarded a contract under division (D) of this section shall be	6967
retained by, or remitted to, the department and deposited to the	6968
credit of the motorist service sign fund. Nothing in this chapter	6969
shall be construed to prohibit the director from establishing such	6970
a program.	6971

~~(C)~~(D) The director, in accordance with rules adopted	6972
pursuant to Chapter 119. of the Revised Code, may contract with	6973
any private person to operate, maintain, ~~and~~or market the	6974
business logo sign program. The ~~rules shall describe the terms of~~	6975
~~the~~ contract~~, and shall~~may allow for a reasonable profit to be	6976
earned by the successful applicant. In awarding the contract, the	6977
director shall consider the skill, expertise, prior experience,	6978
and other qualifications of each applicant.	6979

~~(D)~~(E) As used in this section, "urban area" means an area	6980
having a population of fifty thousand or more according to the	6981
most recent federal census and designated as such on urban maps	6982
prepared by the department.	6983

~~(E) Neither~~(F) In implementing this section, neither the	6984
department nor the director shall do either of the following:	6985

(1) Limit the right of any person to erect, maintain, repair,	6986
remove, or utilize any off-premises or on-premises advertising	6987
device;	6988

(2) Make participation in the business logo sign program	6989
conditional upon a business agreeing to limit, discontinue,	6990
withdraw, modify, alter, or change any advertising or sign.	6991

~~(F)~~(G) The program shall permit the business logo signs of a	6992
seller of motor vehicle fuel to include on the seller's signs a	6993
marking or symbol indicating that the seller sells one or more	6994
types of alternative fuel so long as the seller in fact sells that	6995
fuel.	6996

As used in this division, "alternative fuel" has the same	6997
meaning as in section 125.831 of the Revised Code.	6998

Sec. 4735.01. As used in this chapter:

6999

(A) "Real estate broker" includes any person, partnership,	7000
association, limited liability company, limited liability	7001
partnership, or corporation, foreign or domestic, who for another,	7002
whether pursuant to a power of attorney or otherwise, and who for	7003
a fee, commission, or other valuable consideration, or with the	7004
intention, or in the expectation, or upon the promise of receiving	7005
or collecting a fee, commission, or other valuable consideration	7006
does any of the following:	7007

(1) Sells, exchanges, purchases, rents, or leases, or	7008
negotiates the sale, exchange, purchase, rental, or leasing of any	7009
real estate;	7010

(2) Offers, attempts, or agrees to negotiate the sale,	7011
exchange, purchase, rental, or leasing of any real estate;	7012

(3) Lists, or offers, attempts, or agrees to list, or	7013
auctions, or offers, attempts, or agrees to auction, any real	7014
estate;	7015

(4) Buys or offers to buy, sells or offers to sell, or	7016
otherwise deals in options on real estate;	7017

(5) Operates, manages, or rents, or offers or attempts to	7018
operate, manage, or rent, other than as custodian, caretaker, or	7019
janitor, any building or portions of buildings to the public as	7020
tenants;	7021

(6) Advertises or holds self out as engaged in the business	7022
of selling, exchanging, purchasing, renting, or leasing real	7023
estate;	7024

(7) Directs or assists in the procuring of prospects or the	7025
negotiation of any transaction, other than mortgage financing,	7026
which does or is calculated to result in the sale, exchange,	7027
leasing, or renting of any real estate;	7028

(8) Is engaged in the business of charging an advance fee or	7029
contracting for collection of a fee in connection with any	7030
contract whereby the broker undertakes primarily to promote the	7031
sale, exchange, purchase, rental, or leasing of real estate	7032
through its listing in a publication issued primarily for such	7033
purpose, or for referral of information concerning such real	7034
estate to brokers, or both, except that this division does not	7035
apply to a publisher of listings or compilations of sales of real	7036
estate by their owners;	7037

(9) Collects rental information for purposes of referring	7038
prospective tenants to rental units or locations of such units and	7039
charges the prospective tenants a fee.	7040

(B) "Real estate" includes leaseholds as well as any and	7041
every interest or estate in land situated in this state, whether	7042
corporeal or incorporeal, whether freehold or nonfreehold, and the	7043
improvements on the land, but does not include cemetery interment	7044
rights.	7045

(C) "Real estate salesperson" means any person associated	7046
with a licensed real estate broker to do or to deal in any acts or	7047
transactions set out or comprehended by the definition of a real	7048
estate broker, for compensation or otherwise.	7049

(D) "Institution of higher education" means either of the	7050
following:	7051

(1) A nonprofit institution as defined in section 1713.01 of	7052
the Revised Code that actually awards, rather than intends to	7053
award, degrees for fulfilling requirements of academic work beyond	7054
high school;	7055

(2) An institution operated for profit that otherwise	7056
qualifies under the definition of an institution in section	7057
1713.01 of the Revised Code and that actually awards, rather than	7058
intends to award, degrees for fulfilling requirements of academic	7059
work beyond high school.	7060

(E) "Foreign real estate" means real estate not situated in	7061
this state and any interest in real estate not situated in this	7062
state.	7063

(F) "Foreign real estate dealer" includes any person,	7064
partnership, association, limited liability company, limited	7065
liability partnership, or corporation, foreign or domestic, who	7066
for another, whether pursuant to a power of attorney or otherwise,	7067
and who for a fee, commission, or other valuable consideration, or	7068
with the intention, or in the expectation, or upon the promise of	7069
receiving or collecting a fee, commission, or other valuable	7070
consideration, does or deals in any act or transaction specified	7071
or comprehended in division (A) of this section with respect to	7072
foreign real estate.	7073

(G) "Foreign real estate salesperson" means any person	7074
associated with a licensed foreign real estate dealer to do or	7075
deal in any act or transaction specified or comprehended in	7076
division (A) of this section with respect to foreign real estate,	7077
for compensation or otherwise.	7078

(H) Any person, partnership, association, limited liability	7079
company, limited liability partnership, or corporation, who, for	7080
another, in consideration of compensation, by fee, commission,	7081
salary, or otherwise, or with the intention, in the expectation,	7082
or upon the promise of receiving or collecting a fee, does, or	7083
offers, attempts, or agrees to engage in, any single act or	7084
transaction contained in the definition of a real estate broker,	7085
whether an act is an incidental part of a transaction, or the	7086
entire transaction, shall be constituted a real estate broker or	7087
real estate salesperson under this chapter.	7088

(I) The terms "real estate broker," "real estate	7089
salesperson," "foreign real estate dealer," and "foreign real	7090
estate salesperson" do not include a person, partnership,	7091
association, limited liability company, limited liability	7092
partnership, or corporation, or the regular employees thereof, who	7093
perform any of the acts or transactions specified or comprehended	7094
in division (A) of this section, whether or not for, or with the	7095
intention, in expectation, or upon the promise of receiving or	7096
collecting a fee, commission, or other valuable consideration:	7097

(1) With reference to real estate situated in this state or	7098
any interest in it owned by such person, partnership, association,	7099
limited liability company, limited liability partnership, or	7100
corporation, or acquired on its own account in the regular course	7101
of, or as an incident to the management of the property and the	7102
investment in it;	7103

(2) As receiver or trustee in bankruptcy, as guardian,	7104
executor, administrator, trustee, assignee, commissioner, or any	7105
person doing the things mentioned in this section, under authority	7106
or appointment of, or incident to a proceeding in, any court, or	7107
as a public officer, or as executor, trustee, or other bona fide	7108
fiduciary under any trust agreement, deed of trust, will, or other	7109
instrument creating a like bona fide fiduciary obligation;	7110

(3) As a public officer while performing the officer's	7111
official duties;	7112

(4) As an attorney at law in the performance of the	7113
attorney's duties;	7114

(5) As a person who engages in the brokering of the sale of	7115
business assets, not including the negotiation of the sale, lease,	7116
exchange, or assignment of any interest in real estate;	7117

(6) As a person who engages in the sale of manufactured homes	7118
as defined in division (C)(4) of section 3781.06 of the Revised	7119
Code, or of mobile homes as defined in division (O) of section	7120
4501.01 of the Revised Code, provided the sale does not include	7121
the negotiation, sale, lease, exchange, or assignment of any	7122
interest in real estate;	7123

(7) As a person who engages in the sale of commercial real	7124
estate pursuant to the requirements of section 4735.022 of the	7125
Revised Code.	7126

(J) "Physically handicapped licensee" means a person licensed	7127
pursuant to this chapter who is under a severe physical disability	7128
which is of such a nature as to prevent the person from being able	7129
to attend any instruction lasting at least three hours in	7130
duration.	7131

(K) "Division of real estate" may be used interchangeably	7132
with, and for all purposes has the same meaning as, "division of	7133
real estate and professional licensing."	7134

(L) "Superintendent" or "superintendent of real estate" means	7135
the superintendent of the division of real estate and professional	7136
licensing of this state. Whenever the division or superintendent	7137
of real estate is referred to or designated in any statute, rule,	7138
contract, or other document, the reference or designation shall be	7139
deemed to refer to the division or superintendent of real estate	7140
and professional licensing, as the case may be.	7141

(M) "Inactive license" means the license status in which a	7142
salesperson's license is in the possession of the division,	7143
renewed as required under this chapter or rules adopted under this	7144
chapter, and not associated with a real estate broker.	7145

(N) "Broker's license on deposit" means the license status in	7146
which a broker's license is in the possession of the division of	7147
real estate and professional licensing and renewed as required	7148
under this chapter or rules adopted under this chapter.	7149

(O) "Suspended license" means the license status that	7150
prohibits a licensee from providing services that require a	7151
license under this chapter for a specified interval of time.	7152

(P) "Reactivate" means the process prescribed by the	7153
superintendent of real estate and professional licensing to remove	7154
a license from an inactive, voluntary hold, suspended, or broker's	7155
license on deposit status to allow a licensee to provide services	7156
that require a license under this chapter.	7157

(Q) "Revoked" means the license status in which the license	7158
is void and not eligible for reactivation.	7159

(R) "Commercial real estate" means any parcel of real estate	7160
in this state other than real estate containing one to four	7161
residential units. "Commercial real estate" does not include	7162
single-family residential units such as condominiums, townhouses,	7163
manufactured homes, or homes in a subdivision when sold, leased,	7164
or otherwise conveyed on a unit-by-unit basis, even when those	7165
units are a part of a larger building or parcel of real estate	7166
containing more than four residential units.	7167

(S) "Out-of-state commercial broker" includes any person,	7168
partnership, association, limited liability company, limited	7169
liability partnership, or corporation that is licensed to do	7170
business as a real estate broker in a jurisdiction other than	7171
Ohio.	7172

(T) "Out-of-state commercial salesperson" includes any person	7173
affiliated with an out-of-state commercial broker who is not	7174
licensed as a real estate salesperson in Ohio.	7175

(U) "Exclusive right to sell or lease listing agreement"	7176
means an agency agreement between a seller and broker that meets	7177
the requirements of section 4735.55 of the Revised Code and does	7178
both of the following:	7179

(1) Grants the broker the exclusive right to represent the	7180
seller in the sale or lease of the seller's property;	7181

(2) Provides the broker will be compensated if the broker,	7182
the seller, or any other person or entity produces a purchaser or	7183
tenant in accordance with the terms specified in the listing	7184
agreement or if the property is sold or leased during the term of	7185
the listing agreement to anyone other than to specifically	7186
exempted persons or entities.	7187

(V) "Exclusive agency agreement" means an agency agreement	7188
between a seller and broker that meets the requirements of section	7189
4735.55 of the Revised Code and does both of the following:	7190

(1) Grants the broker the exclusive right to represent the	7191
seller in the sale or lease of the seller's property;	7192

(2) Provides the broker will be compensated if the broker or	7193
any other person or entity produces a purchaser or tenant in	7194
accordance with the terms specified in the listing agreement or if	7195
the property is sold or leased during the term of the listing	7196
agreement, unless the property is sold or leased solely through	7197
the efforts of the seller or to the specifically exempted persons	7198
or entities.	7199

(W) "Exclusive purchaser agency agreement" means an agency	7200
agreement between a purchaser and broker that meets the	7201
requirements of section 4735.55 of the Revised Code and does both	7202
of the following:	7203

(1) Grants the broker the exclusive right to represent the	7204
purchaser in the purchase or lease of property;	7205

(2) Provides the broker will be compensated in accordance	7206
with the terms specified in the exclusive agency agreement or if a	7207
property is purchased or leased by the purchaser during the term	7208
of the agency agreement unless the property is specifically	7209
exempted in the agency agreement.	7210

The agreement may authorize the broker to receive	7211
compensation from the seller or the seller's agent and may provide	7212
that the purchaser is not obligated to compensate the broker if	7213
the property is purchased or leased solely through the efforts of	7214
the purchaser.	7215

(X) "Seller" means a party in a real estate transaction who	7216
is the potential transferor of property. "Seller" includes an	7217
owner of property who is seeking to sell the property and a	7218
landlord who is seeking to rent or lease property to another	7219
person.	7220

(Y) "Voluntary hold" means the license status in which a	7221
license is in the possession of the division of real estate and	7222
professional licensing for a period of not more than twelve months	7223
pursuant to section 4735.142 of the Revised Code, is not renewed	7224
in accordance with the requirements specified in this chapter or	7225
the rules adopted pursuant to it, and is not associated with a	7226
real estate broker.	7227

(Z) "Resigned" means the license status in which a license	7228
has been voluntarily surrendered to or is otherwise in the	7229
possession of the division of real estate and professional	7230
licensing, is not renewed in accordance with the requirements	7231
specified in this chapter or the rules adopted pursuant to it, and	7232
is not associated with a real estate broker.	7233

Sec. 4735.02. Except as provided in section 4735.022 of the	7234
Revised Code, no person, partnership, association, limited	7235
liability company, limited liability partnership, or corporation	7236
shall act as a real estate broker or real estate salesperson, or	7237
advertise or assume to act as such, without first being licensed	7238
as provided in this chapter. No person, partnership, association,	7239
limited liability company, limited liability partnership, or	7240
corporation shall provide services that require a license under	7241
this chapter if the licensee's license is inactive, suspended,	7242
placed on voluntary hold, resigned, or a broker's license on	7243
deposit, or if the license has been revoked. Nothing contained in	7244
this chapter shall be construed as authorizing a real estate	7245
broker or salesperson to perform any service constituting the	7246
practice of law.	7247

No partnership, association, limited liability company,	7248
limited liability partnership, or corporation holding a real	7249
estate license shall employ as an officer, director, manager, or	7250
principal employee any person previously holding a license as a	7251
real estate broker, real estate salesperson, foreign real estate	7252
dealer, or foreign real estate salesperson, whose license has been	7253
placed in inactive, voluntary hold, or resigned status, or is	7254
suspended, or revoked and who has not thereafter reactivated the	7255
license or received a new license.	7256

Sec. 4735.10. (A)(1) The Ohio real estate commission may	7257
adopt reasonable rules in accordance with Chapter 119. of the	7258
Revised Code, necessary for implementing the provisions of this	7259
chapter relating, but not limited to, the following:	7260

(a) The form and manner of filing applications for license;

7261

(b) Times and form of examination for license;

7262

(c) Placing an existing broker's license on deposit or a	7263
salesperson's license on an inactive status for an indefinite	7264
period;	7265

(d) Specifying the process by which a licensee may place the	7266
licensee's license on voluntary hold or resigned status;	7267

(e) Defining any additional license status that the	7268
commission determines is necessary and that is not otherwise	7269
defined in this chapter and establishing the process by which a	7270
licensee places the licensee's license in a status defined by the	7271
commission in the rules the commission adopts.	7272

(2) The commission shall adopt reasonable rules in accordance	7273
with Chapter 119. of the Revised Code, for implementing the	7274
provisions of this chapter relating to the following:	7275

(a) The issuance, renewal, suspension, and revocation of	7276
licenses, other sanctions that may be imposed for violations of	7277
this chapter, the conduct of hearings related to these actions,	7278
and the process of reactivating a license;	7279

(b) By not later than January 1, 2004, a three-year license	7280
and a three-year license renewal system;	7281

(c) Standards for the approval of courses of study required	7282
for licenses, or offered in preparation for license examinations,	7283
or required as continuing education for licenses.	7284

(d) Guidelines to ensure that continuing education classes	7285
are open to all persons licensed under this chapter. The rules	7286
shall specify that an organization that sponsors a continuing	7287
education class may offer its members a reasonable reduction in	7288
the fees charged for the class.	7289

(e) Requirements for trust accounts and property management	7290
accounts. The rules shall specify that:	7291

(i) Brokerages engaged in the management of property for	7292
another may, pursuant to a written contract with the property	7293
owner, exercise signatory authority for withdrawals from property	7294
management accounts maintained in the name of the property owner.	7295
The exercise of authority for withdrawals does not constitute a	7296
violation of any provision of division (A) of section 4735.18 of	7297
the Revised Code.	7298

(ii) The interest earned on property management trust	7299
accounts maintained in the name of the property owner or the	7300
broker shall be payable to the property owner unless otherwise	7301
specified in a written contract.	7302

(f) Notice of renewal forms and filing deadlines;

7303

(g) Special assessments under division (A) of section 4735.12	7304
of the Revised Code.	7305

(B) The commission may adopt rules in accordance with Chapter	7306
119. of the Revised Code establishing standards and guidelines	7307
with which the superintendent of real estate shall comply in the	7308
exercise of the following powers:	7309

(1) Appointment and recommendation of ancillary trustees	7310
under section 4735.05 of the Revised Code;	7311

(2) Rejection of names proposed to be used by partnerships,	7312
associations, limited liability companies, limited liability	7313
partnerships, and corporations, under division (A) of section	7314
4735.06 of the Revised Code;	7315

(3) Acceptance and rejection of applications to take the	7316
broker and salesperson examinations and licensure, with	7317
appropriate waivers pursuant to division (E) of section 4735.07	7318
and section 4735.09 of the Revised Code;	7319

(4) Approval of applications of brokers to place their	7320
licenses on deposit and to become salespersons under section	7321
4735.13 of the Revised Code;	7322

(5) Appointment of hearing examiners under section 119.09 of	7323
the Revised Code;	7324

(6) Acceptance and rejection of applications to take the	7325
foreign real estate dealer and salesperson examinations and	7326
licensure, with waiver of examination, under sections 4735.27 and	7327
4735.28 of the Revised Code;	7328

(7) Qualification of foreign real estate under section	7329
4735.25 of the Revised Code.	7330

If at any time there is no rule in effect establishing a	7331
guideline or standard required by this division, the	7332
superintendent may adopt a rule in accordance with Chapter 119. of	7333
the Revised Code for such purpose.	7334

(C) The commission or superintendent may hear testimony in	7335
matters relating to the duties imposed upon them, and the	7336
president of the commission and superintendent may administer	7337
oaths. The commission or superintendent may require other proof of	7338
the honesty, truthfulness, and good reputation of any person named	7339
in an application for a real estate broker's or real estate	7340
salesperson's license before admitting the applicant to the	7341
examination or issuing a license.	7342

Sec. 4735.13. (A) The license of a real estate broker shall	7343
be prominently displayed in the office or place of business of the	7344
broker, and no license shall authorize the licensee to do business	7345
except from the location specified in it. If the broker maintains	7346
more than one place of business within the state, the broker shall	7347
apply for and procure a duplicate license for each branch office	7348
maintained by the broker. Each branch office shall be in the	7349
charge of a licensed broker or salesperson. The branch office	7350
license shall be prominently displayed at the branch office	7351
location.	7352

(B) The license of each real estate salesperson shall be	7353
mailed to and remain in the possession of the licensed broker with	7354
whom the salesperson is or is to be associated until the licensee	7355
places the license on inactive, voluntary hold, or resigned status	7356
or until the salesperson leaves the brokerage or is terminated.	7357
The broker shall keep each salesperson's license in a way that it	7358
can, and shall on request, be made immediately available for	7359
public inspection at the office or place of business of the	7360
broker. Except as provided in divisions (G) and (H) of this	7361
section, immediately upon the salesperson's leaving the	7362
association or termination of the association of a real estate	7363
salesperson with the broker, the broker shall return the	7364
salesperson's license to the superintendent of real estate.	7365

The failure of a broker to return the license of a real	7366
estate salesperson or broker who leaves or who is terminated, via	7367
certified mail return receipt requested, within three business	7368
days of the receipt of a written request from the superintendent	7369
for the return of the license, is prima-facie evidence of	7370
misconduct under division (A)(6) of section 4735.18 of the Revised	7371
Code.	7372

(C) Any licensee who is convicted of a felony or a crime	7373
involving moral turpitude or of violating any federal, state, or	7374
municipal civil rights law pertaining to discrimination in	7375
housing, or any court that issues a finding of an unlawful	7376
discriminatory practice pertaining to housing accommodations	7377
described in division (H) of section 4112.02 of the Revised Code	7378
or that convicts a licensee of a violation of any municipal civil	7379
rights law pertaining to housing discrimination, shall notify the	7380
superintendent of the conviction or finding within fifteen days.	7381
If a licensee fails to notify the superintendent within the	7382
required time, the superintendent immediately may revoke the	7383
license of the licensee.	7384

Any court that convicts a licensee of a violation of any	7385
municipal civil rights law pertaining to housing discrimination	7386
also shall notify the Ohio civil rights commission within fifteen	7387
days of the conviction.	7388

(D) In case of any change of business location, a broker	7389
shall give notice in writing to the superintendent, whereupon the	7390
superintendent shall issue new licenses for the unexpired period	7391
without charge. If a broker changes a business location without	7392
giving the required notice and without receiving new licenses that	7393
action is prima-facie evidence of misconduct under division (A)(6)	7394
of section 4735.18 of the Revised Code.	7395

(E) If a real estate broker desires to associate with another	7396
real estate broker in the capacity of a real estate salesperson,	7397
the broker shall apply to the superintendent to deposit the	7398
broker's real estate broker's license with the superintendent and	7399
for the issuance of a real estate salesperson's license. The	7400
application shall be made on a form prescribed by the	7401
superintendent and shall be accompanied by the recommendation of	7402
the real estate broker with whom the applicant intends to become	7403
associated and a fee of twenty-five dollars for the real estate	7404
salesperson's license. Four dollars of the fee shall be credited	7405
to the real estate education and research fund. If the	7406
superintendent is satisfied that the applicant is honest,	7407
truthful, and of good reputation, has not been convicted of a	7408
felony or a crime involving moral turpitude, and has not been	7409
finally adjudged by a court to have violated any municipal, state,	7410
or federal civil rights laws relevant to the protection of	7411
purchasers or sellers of real estate, and that the association of	7412
the real estate broker and the applicant will be in the public	7413
interest, the superintendent shall grant the application and issue	7414
a real estate salesperson's license to the applicant. Any license	7415
so deposited with the superintendent shall be subject to this	7416
chapter. A broker who intends to deposit the broker's license with	7417
the superintendent, as provided in this section, shall give	7418
written notice of this fact in a format prescribed by the	7419
superintendent to all salespersons associated with the broker when	7420
applying to place the broker's license on deposit.	7421

(F) If a real estate broker desires to become a member or	7422
officer of a partnership, association, limited liability company,	7423
limited liability partnership, or corporation that is or intends	7424
to become a licensed real estate broker, the broker shall notify	7425
the superintendent of the broker's intentions. The notice of	7426
intention shall be on a form prescribed by the superintendent and	7427
shall be accompanied by a fee of twenty-five dollars. Four dollars	7428
of the fee shall be credited to the real estate education and	7429
research fund.	7430

No real estate broker who is a member or officer of a	7431
partnership, association, limited liability company, limited	7432
liability partnership, or corporation that is a licensed real	7433
estate broker shall perform any acts as a real estate broker other	7434
than as the agent of the partnership, association, limited	7435
liability company, limited liability partnership, or corporation,	7436
and such broker shall not have any real estate salespersons	7437
associated with the broker.	7438

(G) If a real estate broker or salesperson enters the armed	7439
forces, the broker or salesperson may place the broker's or	7440
salesperson's license on deposit with the Ohio real estate	7441
commission. The licensee shall not be required to renew the	7442
license until the renewal date that follows the date of discharge	7443
from the armed forces. Any license deposited with the commission	7444
shall be subject to this chapter. Any licensee whose license is on	7445
deposit under this division and who fails to meet the continuing	7446
education requirements of section 4735.141 of the Revised Code	7447
because the licensee is in the armed forces shall satisfy the	7448
commission that the licensee has complied with the continuing	7449
education requirements within twelve months of the licensee's	7450
discharge. The commission shall notify the licensee of the	7451
licensee's obligations under section 4735.141 of the Revised Code	7452
at the time the licensee applies for reactivation of the	7453
licensee's license.	7454

(H) If a licensed real estate salesperson submits an	7455
application to the superintendent to leave the association of one	7456
broker to associate with a different broker, the broker possessing	7457
the licensee's license need not return the salesperson's license	7458
to the superintendent. The superintendent may process the	7459
application regardless of whether the licensee's license is	7460
returned to the superintendent.	7461

Sec. 4735.14. (A) Each license issued under this chapter,	7462
shall be valid without further recommendation or examination until	7463
it is placed in an inactive, voluntary hold, or resigned status,	7464
is revoked,or suspended, or such license expires by operation of	7465
law.	7466

(B) ~~Each~~Except for a licensee who has placed the licensee's	7467
license on voluntary hold or resigned status pursuant to section	7468
4735.142 of the Revised Code, each licensed broker, brokerage, or	7469
salesperson shall file, on or before the date the Ohio real estate	7470
commission has adopted by rule for that licensee in accordance	7471
with division (A)(2)(f) of section 4735.10 of the Revised Code, a	7472
notice of renewal on a form prescribed by the superintendent of	7473
real estate. The notice of renewal shall be mailed by the	7474
superintendent to the most current personal residence address of	7475
each broker or salesperson as filed with the superintendent by the	7476
licensee and the place of business address of the brokerage two	7477
months prior to the filing deadline.	7478

(C) ~~The~~Except as otherwise provided in division (B) of this	7479
section, the license of any real estate broker, brokerage, or	7480
salesperson that fails to file a notice of renewal on or before	7481
the filing deadline of each ensuing year shall be suspended	7482
automatically without the taking of any action by the	7483
superintendent. A suspended license may be reactivated within	7484
twelve months of the date of suspension, provided that the renewal	7485
fee plus a penalty fee of fifty per cent of the renewal fee is	7486
paid to the superintendent. Failure to reactivate the license as	7487
provided in this division shall result in automatic revocation of	7488
the license without the taking of any action by the	7489
superintendent. No person, partnership, association, corporation,	7490
limited liability company, or limited partnership shall engage in	7491
any act or acts for which a real estate license is required while	7492
that entity's license is placed in an inactive, voluntary hold, or	7493
resigned status, or is suspended, or revoked. The commission shall	7494
adopt rules in accordance with Chapter 119. of the Revised Code to	7495
provide to licensees notice of suspension or revocation or both.	7496

(D) Each licensee shall notify the commission of a change in	7497
personal residence address. A licensee's failure to notify the	7498
commission of a change in personal residence address does not	7499
negate the requirement to file the license renewal by the required	7500
deadline established by the commission by rule under division	7501
(A)(2)(f) of section 4735.10 of the Revised Code.	7502

(E) The superintendent shall not renew a license if the	7503
licensee is not in compliance with this chapter.	7504

Sec. 4735.141. (A) Except as otherwise provided in this	7505
division and except for a licensee who has placed the licensee's	7506
license on voluntary hold or resigned status pursuant to section	7507
4735.142 of the Revised Code, each person licensed under section	7508
4735.07 or 4735.09 of the Revised Code shall submit proof	7509
satisfactory to the superintendent of real estate that the	7510
licensee has satisfactorily completed thirty hours of continuing	7511
education, as prescribed by the Ohio real estate commission	7512
pursuant to section 4735.10 of the Revised Code, on or before the	7513
licensee's birthday occurring three years after the licensee's	7514
date of initial licensure, and on or before the licensee's	7515
birthday every three years thereafter.	7516

Persons licensed as real estate salespersons who subsequently	7517
become licensed real estate brokers shall continue to submit proof	7518
of continuing education in accordance with the time period	7519
established in this section.	7520

The requirements of this section shall not apply to any	7521
physically handicapped licensee as provided in division (E) of	7522
this section.	7523

Each licensee who is seventy years of age or older, within a	7524
continuing education reporting period, shall submit proof	7525
satisfactory to the superintendent of real estate that the	7526
licensee has satisfactorily completed a total of nine classroom	7527
hours of continuing education, including instruction in Ohio real	7528
estate law; recently enacted state and federal laws affecting the	7529
real estate industry; municipal, state, and federal civil rights	7530
law; and canons of ethics for the real estate industry as adopted	7531
by the commission. The required proof of completion shall be	7532
submitted on or before the licensee's birthday that falls in the	7533
third year of that continuing education reporting period. A	7534
licensee who is seventy years of age or older whose license is in	7535
an inactive status is exempt from the continuing education	7536
requirements specified in this section. The commission shall adopt	7537
reasonable rules in accordance with Chapter 119. of the Revised	7538
Code to carry out the purposes of this paragraph.	7539

(B) The continuing education requirements of this section	7540
shall be completed in schools, seminars, and educational	7541
institutions approved by the commission. Such approval shall be	7542
given according to rules established by the commission under the	7543
procedures of Chapter 119. of the Revised Code, and shall not be	7544
limited to institutions providing two-year or four-year degrees.	7545
Each school, seminar, or educational institution approved under	7546
this division shall be open to all licensees on an equal basis.	7547

(C) If the requirements of this section are not met by a	7548
licensee within the period specified, the licensee's license shall	7549
be suspended automatically without the taking of any action by the	7550
superintendent. The superintendent shall notify the licensee of	7551
the license suspension. Any license so suspended shall remain	7552
suspended until it is reactivated by the superintendent. No such	7553
license shall be reactivated until it is established, to the	7554
satisfaction of the superintendent, that the requirements of this	7555
section have been met. If the requirements of this section are not	7556
met within twelve months from the date the license was suspended,	7557
the license shall be revoked automatically without the taking of	7558
any action by the superintendent.	7559

(D) If the license of a real estate broker is suspended	7560
pursuant to division (C) of this section, the license of a real	7561
estate salesperson associated with that broker correspondingly is	7562
suspended pursuant to division (H) of section 4735.20 of the	7563
Revised Code. However, the suspended license of the associated	7564
real estate salesperson shall be reactivated and no fee shall be	7565
charged or collected for that reactivation if all of the following	7566
occur:	7567

(1) That broker subsequently submits proof to the	7568
superintendent that the broker has complied with the requirements	7569
of this section and requests that the broker's license as a real	7570
estate broker be reactivated.	7571

(2) The superintendent then reactivates the broker's license	7572
as a real estate broker.	7573

(3) The associated real estate salesperson intends to	7574
continue to be associated with that broker, has complied with the	7575
requirements of this section, and otherwise is in compliance with	7576
this chapter.	7577

Any person whose license is reactivated pursuant to this	7578
division shall submit proof satisfactory to the superintendent	7579
that the person has completed thirty hours of continuing	7580
education, as prescribed by the Ohio real estate commission, on or	7581
before the third year following the licensee's birthday occurring	7582
immediately after reactivation.	7583

(E) Any licensee who is a physically handicapped licensee at	7584
any time during the last three months of the third year of the	7585
licensee's continuing education reporting period may receive an	7586
extension of time to submit proof to the superintendent that the	7587
licensee has satisfactorily completed the required thirty hours of	7588
continuing education. To receive an extension of time, the	7589
licensee shall submit a request to the division of real estate for	7590
the extension and proof satisfactory to the commission that the	7591
licensee was a physically handicapped licensee at some time during	7592
the last three months of the three-year reporting period. The	7593
proof shall include, but is not limited to, a signed statement by	7594
the licensee's attending physician describing the physical	7595
disability, certifying that the licensee's disability is of such a	7596
nature as to prevent the licensee from attending any instruction	7597
lasting at least three hours in duration, and stating the expected	7598
duration of the physical disability. The licensee shall request	7599
the extension and provide the physician's statement to the	7600
division no later than one month prior to the end of the	7601
licensee's three-year continuing education reporting period,	7602
unless the physical disability did not arise until the last month	7603
of the three-year reporting period, in which event the licensee	7604
shall request the extension and provide the physician's statement	7605
as soon as practical after the occurrence of the physical	7606
disability. A licensee granted an extension pursuant to this	7607
division who is no longer a physically handicapped licensee and	7608
who submits proof of completion of the continuing education during	7609
the extension period, shall submit, for future continuing	7610
education reporting periods, proof of completion of the continuing	7611
education requirements according to the schedule established in	7612
division (A) of this section.	7613

Sec. 4735.142. (A) Any person licensed under section 4735.07	7614
or 4735.09 of the Revised Code, at any time prior to the date the	7615
licensee is required to file a notice of renewal pursuant to	7616
division (B) of section 4735.14 of the Revised Code may apply to	7617
the superintendent of real estate and professional licensing to	7618
place the licensee's license on voluntary hold or a resigned	7619
status.	7620

(B) If the superintendent has placed a license on voluntary	7621
hold pursuant to a request made under division (A) of this	7622
section, the licensee who requested that the licensee's license be	7623
placed on voluntary hold may apply to the superintendent to	7624
reactivate that license within twelve months after the date the	7625
license is placed on voluntary hold. The superintendent shall	7626
reactivate that license if the licensee complies with the	7627
requirements for such reactivation that are specified in rules	7628
adopted by the Ohio real estate commission pursuant to division	7629
(A) of section 4735.10 of the Revised Code and satisfies all of	7630
the following requirements:	7631

(1) The licensee complies with the postlicensure education	7632
requirements specified in section 4735.07 or 4735.09 of the	7633
Revised Code, as applicable;	7634

(2) The licensee complies with the continuing education	7635
requirements specified in section 4735.141 of the Revised Code;	7636

(3) The licensee renews the licensee's license in accordance	7637
with section 4735.14 of the Revised Code and, if applicable, pays	7638
the annual brokerage assessment fee in accordance with the	7639
requirements specified in rules adopted by the commission.	7640

(C) If a licensee does not apply to reactivate a license on	7641
voluntary hold pursuant to division (B) of this section during the	7642
twelve-month time period specified in that division or does not	7643
satisfy the requirements specified in that division during that	7644
twelve-month period, the superintendent shall consider that	7645
license to be in a resigned status. The superintendent shall not	7646
reactivate a resigned license. The resignation of a license is	7647
considered to be final without the taking of any action by the	7648
superintendent. If a person whose license is in a resigned status	7649
pursuant to this division wishes to obtain an active license, the	7650
person shall apply for an active license in accordance with the	7651
requirements specified in section 4735.07 or 4735.09 of the	7652
Revised Code, as applicable.	7653

(D) A licensee, at any time during which a license has been	7654
suspended pursuant to division (G) of section 4735.07, division	7655
(G) of section 4735.09, division (E) of section 4735.12, division	7656
(C) of section 4735.14, division (C) of section 4735.141, or	7657
section 4735.182 of the Revised Code, may apply to the	7658
superintendent on a form prescribed by the superintendent to	7659
voluntarily resign the licensee's license. The resignation of a	7660
license is considered to be final without the taking of any action	7661
by the superintendent. If a person whose license is in a resigned	7662
status pursuant to a request made under this division wishes to	7663
obtain an active or inactive license, the person shall apply for	7664
such a license in accordance with the requirements specified in	7665
section 4735.07 or 4735.09 of the Revised Code, as applicable, or	7666
in the rules adopted by the commission pursuant to division (A)	7667
of section 4735.10 of the Revised Code.	7668

(E) If placing a broker's license on voluntary hold or a	7669
resigned status will result in the closure of the broker's	7670
brokerage, the broker, within three days after applying to the	7671
superintendent to place the license on voluntary hold or a	7672
resigned status, shall provide to each salesperson associated	7673
with that broker a written notice stating that fact.	7674

(F) This section does not apply to any licensee whose license	7675
has been suspended pursuant to division (F) of section 4735.181 of	7676
the Revised Code or due to disciplinary action ordered by the	7677
commission pursuant to section 4735.051 of the Revised Code.	7678

Sec. 4752.04. A person seeking a license to provide home	7679
medical equipment services shall apply to the Ohio respiratory	7680
care board on a form the board shall prescribe and provide. The	7681
application must be accompanied by the license application fee	7682
established in rules adopted under section 4752.17 of the Revised	7683
Code ~~and~~, except that the board may waive all or part of the fee	7684
if the board determines that an applicant's license will be	7685
issued in the last six months of the biennial licensing period	7686
established under section 4752.05 of the Revised Code.	7687

In the application, the applicant shall specify the name and	7688
location of the facility from which services will be provided.	7689

Sec. 4752.05. (A) The Ohio respiratory care board shall issue	7690
a license to provide home medical equipment services to each	7691
applicant under section 4752.04 of the Revised Code that meets	7692
either of the following requirements:	7693

(1) Meets the standards established by the board in rules	7694
adopted under section 4752.17 of the Revised Code;	7695

(2) Is a pharmacy licensed under Chapter 4729. of the Revised	7696
Code that receives total payments of ten thousand dollars or more	7697
per year from selling or renting home medical equipment.	7698

(B) During the period ending one year after ~~the effective~~	7699
~~date of this section~~September 16, 2004, an applicant that does	7700
not meet either of the requirements of division (A) of this	7701
section shall be granted a provisional license if for at least	7702
twelve months prior to ~~the effective date of this section~~	7703
September 16, 2004 the applicant was engaged in the business of	7704
providing home medical equipment services. The provisional license	7705
expires one year following the date on which it is issued and is	7706
not subject to renewal under section 4752.06 of the Revised Code.	7707

(C) The board may conduct a personal interview of an	7708
applicant, or an applicant's representative, to determine the	7709
applicant's qualifications for licensure.	7710

(D) A license issued under division (A) of this section is	7711
~~valid from the day it is issued until the thirtieth day of June~~	7712
~~that immediately follows the date of issue. Thereafter a license~~	7713
~~is valid only if it is~~expires at the end of the licensing period	7714
for which it is issued and may be renewed in accordance with	7715
section 4752.06 of the Revised Code ~~biennially on or before the~~	7716
~~thirtieth day of June~~. For purposes of issuing and renewing	7717
licenses, the board shall use a biennial licensing period that	7718
begins on the first day of July of each even-numbered year and	7719
ends on the thirtieth day of June of the next succeeding	7720
even-numbered year.	7721

(E) Any license issued under this section is valid only for	7722
the facility named in the application.	7723

Sec. 4752.06. Except for a provisional license issued under	7724
section 4752.05 of the Revised Code, a license issued under this	7725
chapter shall be renewed by the Ohio respiratory care board if the	7726
license holder is in compliance with the applicable requirements	7727
of this chapter.	7728

An application for license renewal shall be accompanied by	7729
the renewal fee established in rules adopted under section 4752.17	7730
of the Revised Code and, except as provided in division (B) of	7731
section 4752.07 of the Revised Code, by documentation	7732
satisfactory to the board that the continuing education	7733
requirements of section 4752.07 of the Revised Code have been met.	7734
Renewals shall be made in accordance with the standard renewal	7735
procedure established under Chapter 4745. of the Revised Code and	7736
the renewal procedures established in rules adopted under section	7737
4752.17 of the Revised Code.	7738

Sec. 4752.07. (A) The holder of a license issued under this	7739
chapter shall do all of the following:	7740

~~(A)~~(1) Maintain a physical facility and a medical equipment	7741
inventory;	7742

~~(B)~~(2) Establish equipment management and personnel policies;

7743

~~(C)~~(3) Provide life-sustaining home medical equipment, as	7744
described in division (B)(1) of section 4752.01 of the Revised	7745
Code, and related home medical equipment services twenty-four	7746
hours per day, seven days per week;	7747

~~(D) Require~~(4) Except as provided in division (B) of this	7748
section, require persons in its employ or under its control who	7749
provide home medical equipment services to successfully complete	7750
continuing education programs in home medical equipment services	7751
that meet the standards established by rule adopted under section	7752
4752.17 of the Revised Code and maintain records on participation	7753
in those programs;	7754

~~(E)~~(5) Maintain records on all individuals to whom it	7755
provides home medical equipment and services;	7756

~~(F)~~(6) Maintain liability insurance, including coverage for	7757
professional and products liability;	7758

~~(G)~~(7) Comply with all other requirements established by rule	7759
adopted under section 4752.17 of the Revised Code that apply to	7760
persons licensed under this chapter.	7761

(B) For the first renewal of a license that was issued in the	7762
last six months of the biennial licensing period established under	7763
section 4752.05 of the Revised Code, the board may waive all or	7764
part of the continuing education requirements that otherwise would	7765
have to be met to renew the license under section 4752.06 of the	7766
Revised Code.	7767

Sec. 4752.11. (A) A person seeking a certificate of	7768
registration to provide home medical equipment services shall	7769
apply to the Ohio respiratory care board on a form the board shall	7770
prescribe and provide. The application must be accompanied by the	7771
registration fee established in rules adopted under section	7772
4752.17 of the Revised Code, except that the board may waive all	7773
or part of the fee if the board determines that an applicant's	7774
certificate of registration will be issued in the last six months	7775
of the biennial registration period established under section	7776
4752.12 of the Revised Code.	7777

(B) The applicant shall specify in the application all of the	7778
following:	7779

(1) The name of the facility from which services will be	7780
provided;	7781

(2) The facility's address;

7782

(3) The facility's telephone number;

7783

(4) A person who may be contacted with regard to the	7784
facility;	7785

(5) The name of the national accrediting body that issued the	7786
accreditation on which the application is based;	7787

(6) The applicant's accreditation number and the expiration	7788
date of the accreditation;	7789

(7) A telephone number that may be used twenty-four hours a	7790
day, seven days a week, to obtain information related to the	7791
facility's provision of home medical equipment services.	7792

Sec. 4752.12. (A) The Ohio respiratory care board shall	7793
issue a certificate of registration to provide home medical	7794
equipment services to each applicant who submits a complete	7795
application under section 4752.11 of the Revised Code. For	7796
purposes of this division, an application is complete only if the	7797
board finds that the applicant holds accreditation from the joint	7798
commission on accreditation of healthcare organizations or another	7799
national accrediting body recognized by the board, as specified in	7800
rules adopted under section 4752.17 of the Revised Code.	7801

(B) A certificate of registration issued under this section	7802
~~is valid from the day it is issued until the thirtieth day of June~~	7803
~~that immediately follows the date of issue. Thereafter, a~~	7804
~~certificate of registration is valid only if it is~~expires at the	7805
end of the registration period for which it is issued and may be	7806
renewed in accordance with section 4752.13 of the Revised Code	7807
~~biennially on or before the thirtieth day of June~~. For purposes of	7808
renewing certificates of registration, the board shall use a	7809
biennial registration period that begins on the first day of July	7810
of each even-numbered year and ends on the thirtieth day of June	7811
of the next succeeding even-numbered year.	7812

(C) A certificate of registration issued under this section	7813
is valid only for the facility named in the application.	7814

Sec. 4752.13. A certificate of registration issued under this	7815
chapter shall be renewed by the Ohio respiratory care board if the	7816
certificate holder is accredited by the joint commission on	7817
accreditation of healthcare organizations or another national	7818
accrediting body recognized by the board, as specified in rules	7819
adopted under section 4752.17 of the Revised Code.	7820

An application for renewal of a certificate of registration	7821
shall be accompanied by the renewal fee established in rules	7822
adopted under section 4752.17 of the Revised Code. Renewals shall	7823
be made in accordance with the standard renewal procedure	7824
established under Chapter 4745. of the Revised Code and the	7825
renewal procedures established in rules adopted under section	7826
4752.17 of the Revised Code.	7827

Sec. 4905.84. (A) As used in this section:

7828

(1) "Telecommunications relay service" means intrastate	7829
transmission services that provide the ability for an individual	7830
who has a hearing or speech impairment to engage in a	7831
communication by wire or radio with a hearing individual in a	7832
manner that is functionally equivalent to the ability of an	7833
individual who does not have a hearing or speech impairment to	7834
communicate using voice communication services by wire or radio.	7835
"Telecommunications relay service" includes services that enable	7836
two-way communication between an individual who uses a	7837
telecommunications device for the deaf or other nonvoice terminal	7838
device and an individual who does not use such a device.	7839

(2) "TRS provider" means an entity selected by the public	7840
utilities commission as the provider of telecommunications relay	7841
service for this state as part of the commission's intrastate	7842
telecommunications relay service program certified pursuant to	7843
federal law.	7844

(B) For the sole purpose of funding telecommunications relay	7845
service, the commission shall, not earlier than January 1, 2009,	7846
impose on and collect from each service provider that is required	7847
under federal law to provide its customers access to	7848
telecommunications relay service an annual assessment to pay for	7849
costs incurred by the TRS provider for providing such service in	7850
Ohio. The commission shall determine the appropriate service	7851
providers to be assessed the telecommunications relay service	7852
costs, including telephone companies as defined in division	7853
(A)(2) of section 4905.03 of the Revised Code, commercial mobile	7854
radio service providers, and providers of advanced services or	7855
internet protocol-enabled services that are competitive with or	7856
functionally equivalent to basic local exchange service as	7857
defined in section 4927.01 of the Revised Code.	7858

(C) The assessment shall be allocated proportionately among	7859
the appropriate service providers using a competitively neutral	7860
formula established by the commission based on the number of	7861
retail intrastate customer access lines or their equivalent. The	7862
commission shall annually reconcile the funds collected with the	7863
actual costs of providing telecommunications relay service when it	7864
issues the assessment and shall either proportionately charge the	7865
service providers for any amounts not sufficient to cover the	7866
actual costs or proportionately credit amounts collected in excess	7867
of the actual costs. The total amount assessed from all service	7868
providers shall not exceed the total telecommunications relay	7869
service costs.	7870

Each service provider that pays the assessment shall be	7871
permitted to recover the cost of the assessment. The method of	7872
recovery may include, but is not limited to, a customer billing	7873
surcharge.	7874

The commission shall deposit the money collected in the	7875
telecommunications relay service fund, which is hereby created in	7876
the state treasury, and shall use the money in that fund solely	7877
to compensate the TRS provider.	7878

(D) The commission shall take such measures as it considers	7879
necessary to protect the confidentiality of information provided	7880
to the commission pursuant to this section by service providers	7881
required to pay the assessment.	7882

(E) The commission may assess a forfeiture of not more than	7883
one thousand dollars on any service provider failing to comply	7884
with this section. Each day's continuance of such failure is a	7885
separate offense. The forfeiture shall be recovered in accordance	7886
with sections 4905.55 to 4905.60 of the Revised Code.	7887

(F) The jurisdiction and authority granted to the commission	7888
by this section is limited to the administration and enforcement	7889
of this section. The commission may adopt such rules as it finds	7890
necessary to carry out this section. The commission shall adopt	7891
rules under Chapter 119. of the Revised Code to establish the	7892
assessment amounts and procedures.	7893

Sec. 4928.142. (A) For the purpose of complying with section	7894
4928.141 of the Revised Code and subject to division (D) of this	7895
section and, as applicable, subject to the rate plan requirement	7896
of division (A) of section 4928.141 of the Revised Code, an	7897
electric distribution utility may establish a standard service	7898
offer price for retail electric generation service that is	7899
delivered to the utility under a market-rate offer.	7900

(1) The market-rate offer shall be determined through a	7901
competitive bidding process that provides for all of the	7902
following:	7903

(a) Open, fair, and transparent competitive solicitation;

7904

(b) Clear product definition;

7905

7906

(d) Oversight by an independent third party that shall design	7907
the solicitation, administer the bidding, and ensure that the	7908
criteria specified in division (A)(1)(a) to (c) of this section	7909
are met;	7910

(e) Evaluation of the submitted bids prior to the selection	7911
of the least-cost bid winner or winners.	7912

No generation supplier shall be prohibited from participating	7913
in the bidding process.	7914

(2) The public utilities commission shall modify rules, or	7915
adopt new rules as necessary, concerning the conduct of the	7916
competitive bidding process and the qualifications of bidders,	7917
which rules shall foster supplier participation in the bidding	7918
process and shall be consistent with the requirements of division	7919
(A)(1) of this section.	7920

(B) Prior to initiating a competitive bidding process for a	7921
market-rate offer under division (A) of this section, the electric	7922
distribution utility shall file an application with the	7923
commission. An electric distribution utility may file its	7924
application with the commission prior to the effective date of	7925
the commission rules required under division (A)(2) of this	7926
section, and, as the commission determines necessary, the utility	7927
shall immediately conform its filing to the rules upon their	7928
taking effect.	7929

An application under this division shall detail the electric	7930
distribution utility's proposed compliance with the requirements	7931
of division (A)(1) of this section and with commission rules	7932
under division (A)(2) of this section and demonstrate that all of	7933
the following requirements are met:	7934

(1) The electric distribution utility or its transmission	7935
service affiliate belongs to at least one regional transmission	7936
organization that has been approved by the federal energy	7937
regulatory commission; or there otherwise is comparable and	7938
nondiscriminatory access to the electric transmission grid.	7939

(2) Any such regional transmission organization has a	7940
market-monitor function and the ability to take actions to	7941
identify and mitigate market power or the electric distribution	7942
utility's market conduct; or a similar market monitoring function	7943
exists with commensurate ability to identify and monitor market	7944
conditions and mitigate conduct associated with the exercise of	7945
market power.	7946

(3) A published source of information is available publicly	7947
or through subscription that identifies pricing information for	7948
traded electricity on- and off-peak energy products that are	7949
contracts for delivery beginning at least two years from the date	7950
of the publication and is updated on a regular basis.	7951

The commission shall initiate a proceeding and, within ninety	7952
days after the application's filing date, shall determine by order	7953
whether the electric distribution utility and its market-rate	7954
offer meet all of the foregoing requirements. If the finding is	7955
positive, the electric distribution utility may initiate its	7956
competitive bidding process. If the finding is negative as to one	7957
or more requirements, the commission in the order shall direct	7958
the electric distribution utility regarding how any deficiency	7959
may be remedied in a timely manner to the commission's	7960
satisfaction; otherwise, the electric distribution utility shall	7961
withdraw the application. However, if such remedy is made and the	7962
subsequent finding is positive and also if the electric	7963
distribution utility made a simultaneous filing under this	7964
section and section 4928.143 of the Revised Code, the utility	7965
shall not initiate its competitive bid until at least one hundred	7966
fifty days after the filing date of those applications.	7967

(C) Upon the completion of the competitive bidding process	7968
authorized by divisions (A) and (B) of this section, including for	7969
the purpose of division (D) of this section, the commission shall	7970
select the least-cost bid winner or winners of that process, and	7971
such selected bid or bids, as prescribed as retail rates by the	7972
commission, shall be the electric distribution utility's	7973
standard service offer unless the commission, by order issued	7974
before the third calendar day following the conclusion of the	7975
competitive bidding process for the market rate offer, determines	7976
that one or more of the following criteria were not met:	7977

(1) Each portion of the bidding process was oversubscribed,	7978
such that the amount of supply bid upon was greater than the	7979
amount of the load bid out.	7980

(2) There were four or more bidders.

7981

(3) At least twenty-five per cent of the load is bid upon by	7982
one or more persons other than the electric distribution utility.	7983

All costs incurred by the electric distribution utility as a	7984
result of or related to the competitive bidding process or to	7985
procuring generation service to provide the standard service	7986
offer, including the costs of energy and capacity and the costs	7987
of all other products and services procured as a result of the	7988
competitive bidding process, shall be timely recovered through	7989
the standard service offer price, and, for that purpose, the	7990
commission shall approve a reconciliation mechanism, other	7991
recovery mechanism, or a combination of such mechanisms for the	7992
utility.	7993

(D) The first application filed under this section by an	7994
electric distribution utility that, as of ~~the effective date of~~	7995
~~this section~~July 31, 2008, directly owns, in whole or in part,	7996
operating electric generating facilities that had been used and	7997
useful in this state shall require that a portion of that	7998
utility's standard service offer load for the first five years	7999
of the market rate offer be competitively bid under division	8000
(A) of this section as follows: ten per cent of the load in	8001
year one ~~and~~, not ~~less~~more than twenty per cent in year two,	8002
thirty per cent in year three, forty per cent in year four,	8003
and fifty per cent in year five. Consistent with those	8004
percentages, the commission shall determine the actual	8005
percentages for each year of years one through five. The	8006
standard service offer price for retail electric generation	8007
service under this first application shall be a proportionate	8008
blend of the bid price and the generation service price for	8009
the remaining standard service offer load, which latter price	8010
shall be equal to the electric distribution utility's most	8011
recent standard service offer price, adjusted upward or	8012
downward as the commission determines reasonable, relative to	8013
the jurisdictional portion of any known and measurable changes	8014
from the level of any one or more of the following costs as	8015
reflected in that most recent standard service offer price:	8016

(1) The electric distribution utility's prudently incurred	8017
cost of fuel used to produce electricity;	8018

(2) Its prudently incurred purchased power costs;

8019

(3) Its prudently incurred costs of satisfying the supply and	8020
demand portfolio requirements of this state, including, but not	8021
limited to, renewable energy resource and energy efficiency	8022
requirements;	8023

(4) Its costs prudently incurred to comply with environmental	8024
laws and regulations, with consideration of the derating of any	8025
facility associated with those costs.	8026

In making any adjustment to the most recent standard service	8027
offer price on the basis of costs described in division (D) of	8028
this section, the commission shall include the benefits that may	8029
become available to the electric distribution utility as a result	8030
of or in connection with the costs included in the adjustment,	8031
including, but not limited to, the utility's receipt of emissions	8032
credits or its receipt of tax benefits or of other benefits, and,	8033
accordingly, the commission may impose such conditions on the	8034
adjustment to ensure that any such benefits are properly aligned	8035
with the associated cost responsibility. The commission shall	8036
also determine how such adjustments will affect the electric	8037
distribution utility's return on common equity that may be	8038
achieved by those adjustments. The commission shall not apply its	8039
consideration of the return on common equity to reduce any	8040
adjustments authorized under this division unless the adjustments	8041
will cause the electric distribution utility to earn a return on	8042
common equity that is significantly in excess of the return on	8043
common equity that is earned by publicly traded companies,	8044
including utilities, that face comparable business and financial	8045
risk, with such adjustments for capital structure as may be	8046
appropriate. The burden of proof for demonstrating that	8047
significantly excessive earnings will not occur shall be on the	8048
electric distribution utility.	8049

Additionally, the commission may adjust the electric	8050
distribution utility's most recent standard service offer price by	8051
such just and reasonable amount that the commission determines	8052
necessary to address any emergency that threatens the utility's	8053
financial integrity or to ensure that the resulting revenue	8054
available to the utility for providing the standard service offer	8055
is not so inadequate as to result, directly or indirectly, in a	8056
taking of property without compensation pursuant to Section 19 of	8057
Article I, Ohio Constitution. The electric distribution utility	8058
has the burden of demonstrating that any adjustment to its most	8059
recent standard service offer price is proper in accordance with	8060
this division.	8061

(E) Beginning in the second year of a blended price under	8062
division (D) of this section and notwithstanding any other	8063
requirement of this section, the commission may alter	8064
prospectively the proportions specified in that division to	8065
mitigate any effect of an abrupt or significant change in the	8066
electric distribution utility's standard service offer price that	8067
would otherwise result in general or with respect to any rate	8068
group or rate schedule but for such alteration. Any such	8069
alteration shall be made not more often than annually, and the	8070
commission shall not, by altering those proportions and in any	8071
event, including because of the length of time, as authorized	8072
under division (C) of this section, taken to approve the market	8073
rate offer, cause the duration of the blending period to exceed	8074
ten years as counted from the effective date of the approved	8075
market rate offer. Additionally, any such alteration shall be	8076
limited to an alteration affecting the prospective proportions	8077
used during the blending period and shall not affect any blending	8078
proportion previously approved and applied by the commission	8079
under this division.	8080

(F) An electric distribution utility that has received	8081
commission approval of its first application under division (C) of	8082
this section shall not, nor ever shall be authorized or required	8083
by the commission to, file an application under section 4928.143	8084
of the Revised Code.	8085

Sec. 5101.5211. (A) As used in sections 5101.5211 to	8086
5101.5216 of the Revised Code:	8087

"Children's buy-in program" means the program established	8088
under sections 5101.5211 to 5101.5216 of the Revised Code.	8089

"Countable family income" has the meaning established in	8090
rules adopted under section 5101.5215 of the Revised Code.	8091

"Creditable coverage" has the same meaning as in 42 U.S.C.	8092
300gg(c)(1), except that it does not mean medical assistance	8093
available under the children's buy-in program or the program for	8094
medically handicapped children.	8095

"Family" has the meaning established in rules adopted under	8096
section 5101.5215 of the Revised Code.	8097

"Federal poverty guidelines" has the same meaning as in	8098
section 5101.46 of the Revised Code.	8099

"Program for medically handicapped children" means the	8100
program established under sections 3701.021 to 3701.0210 of the	8101
Revised Code.	8102

(B) The director of job and family services shall establish	8103
the children's buy-in program in accordance with sections	8104
5101.5211 to 5101.5216 of the Revised Code. The director shall	8105
submit to the United States secretary of health and human	8106
services an amendment to the state medicaid plan, an amendment to	8107
the state child health plan, one or more requests for a federal	8108
waiver, or such an amendment and waiver requests as necessary to	8109
seek federal matching funds for the children's buy-in program.	8110
The director shall not begin implementation of the program until	8111
after submitting the amendment, waiver request, or both. The	8112
director may begin implementation of the program before receiving	8113
approval of the amendment, waiver request, or both using state	8114
funds only. The director shall implement the program regardless	8115
of whether the amendment, waiver request, or both are denied. The	8116
program shall be funded with state funds only if the United	8117
States secretary denies federal matching funds for the program.	8118
If the United States secretary approves federal matching funds for	8119
the program and if permitted under the terms of the approval, the	8120
program shall be operated as part of the medicaid program, the	8121
children's health insurance program, or both.	8122

Sec. 5101.5212. Under the children's buy-in program and	8123
subject to section 5101.5213 of the Revised Code, an individual	8124
who does both of the following in accordance with rules adopted	8125
under section 5101.5215 of the Revised Code qualifies for	8126
medical assistance under the program, unless the director of job	8127
and family services has adopted rules under division (B) of	8128
section 5101.5215 of the Revised Code to limit the number of	8129
individuals who may participate in the program at one time and the	8130
program is serving the maximum number of individuals specified in	8131
the rules:	8132

(A) Applies for the children's buy-in program;

8133

(B) Provides satisfactory evidence of all of the following:

8134

(1) That the individual is under nineteen years of age;

8135

(2) That the individual's countable family income exceeds	8136
~~three~~two hundred fifty per cent of the federal poverty	8137
guidelines;	8138

(3) That the individual has not had creditable coverage for	8139
at least six months before enrolling in the children's buy-in	8140
program;	8141

(4) That one or more of the following apply to the	8142
individual:	8143

(a) The individual is unable to obtain creditable coverage	8144
due to a pre-existing condition of the individual;	8145

(b) The individual lost the only creditable coverage	8146
available to the individual because the individual has exhausted	8147
a lifetime benefit limitation;	8148

(c) The premium for the only creditable coverage available to	8149
the individual is greater than two hundred per cent of the premium	8150
applicable to the individual under the children's buy-in program;	8151

(d) The individual participates in the program for medically	8152
handicapped children.	8153

(5) That the individual meets the additional eligibility	8154
requirements for the children's buy-in program established in	8155
rules adopted under section 5101.5215 of the Revised Code.	8156

Sec. 5101.5213. (A) An individual participating in the	8157
children's buy-in program shall be charged a monthly premium	8158
established by rules adopted under section 5101.5215 of the	8159
Revised Code. The amount of the monthly premium shall not be less	8160
than the following:	8161

(1) In the case of an individual with countable family income	8162
exceeding ~~three~~two hundred fifty per cent but not exceeding	8163
four hundred per cent of the federal poverty guidelines, the	8164
following amount:	8165

(a) If no other member of the individual's family receives	8166
medical assistance under the program with the individual, one	8167
hundred dollars;	8168

(b) If one or more members of the individual's family receive	8169
medical assistance under the program with the individual, one	8170
hundred fifty dollars.	8171

(2) In the case of an individual with countable family income	8172
exceeding four hundred per cent but not exceeding five hundred	8173
per cent of the federal poverty guidelines, the following	8174
amount:	8175

(a) If no other member of the individual's family receives	8176
medical assistance under the program with the individual, one	8177
hundred twenty-five dollars;	8178

(b) If one or more members of the individual's family receive	8179
medical assistance under the program with the individual, one	8180
hundred seventy-five dollars.	8181

(3) In the case of an individual with countable family	8182
income exceeding five hundred per cent of the federal poverty	8183
guidelines, the full amount of the actuarially determined cost	8184
of the premium.	8185

(B) If the premium for the children's buy-in program is not	8186
paid for two consecutive months, the individual shall lose	8187
eligibility for the program. The individual may not resume	8188
participation in the program until the unpaid premiums that	8189
accrued before the individual lost eligibility are paid.	8190

Sec. 5101.5214. (A) An individual participating in the	8191
children's buy-in program ~~may~~shall be charged co-payments to	8192
~~the extent required~~established by rules~~, if any,~~ adopted under	8193
~~division (B) of~~ section 5101.5215 of the Revised Code.	8194

(B) Notwithstanding division (B) of section 5111.0112 of the	8195
Revised Code, if applicable, and to the extent permitted by	8196
federal law, a provider may refuse to provide a service to an	8197
individual if a co-payment ~~authorized~~required by this section is	8198
not paid.	8199

Sec. 5101.5215. (A) The director of job and family services	8200
shall adopt rules in accordance with Chapter 119. of the Revised	8201
Code as necessary to implement the children's buy-in program,	8202
including rules that do all of the following:	8203

(1) Establish the meaning of "countable family income" and	8204
"family";	8205

(2) For the purpose of section 5101.5212 of the Revised	8206
Code, establish additional eligibility requirements for the	8207
program;	8208

(3) For the purpose of section 5101.5213 of the Revised	8209
Code, establish monthly premiums for the children's buy-in	8210
program;	8211

(4) For the purpose of section 5101.5214 of the Revised Code,	8212
establish copayment requirements for the children's buy-in	8213
program.	8214

(B) The director may adopt rules in accordance with Chapter	8215
119. of the Revised Code to ~~establish co-payment requirements~~	8216
~~for~~limit the number of individuals ~~participating~~who may	8217
participate in the children's buy-in program at one time.	8218

Sec. 5101.572. (A) A third party shall cooperate with the	8219
department of job and family services in identifying individuals	8220
for the purpose of establishing third party liability pursuant to	8221
Title XIX of the Social Security Act, as amended.	8222

(B) In furtherance of the requirement in division (A) of this	8223
section and to allow the department to determine any period that	8224
the individual or the individual's spouse or dependent may have	8225
been covered by the third party and the nature of the coverage, a	8226
third party shall provide, as the department so chooses,	8227
information or access to information, or both, in the third	8228
party's electronic data system on the department's request and in	8229
accordance with division (C) of this section.	8230

(C)(1) If the department chooses to receive information	8231
directly, the third party shall provide the information under all	8232
of the following circumstances:	8233

(a) In a medium, format, and manner prescribed by the	8234
director of job and family services in rules adopted under section	8235
5101.591 of the Revised Code;	8236

(b) Free of charge;

8237

(c) Not later than the end of the thirtieth day after the	8238
department makes its request, unless a different time is agreed to	8239
by the director in writing.	8240

(2) If the department chooses to receive access to	8241
information, the third party shall provide access by a method	8242
prescribed by the director of job and family services in rules	8243
adopted under section 5101.591 of the Revised Code. In	8244
facilitating access, the department may enter into a trading	8245
partner agreement with the third party to permit the exchange of	8246
information via "ASC X 12N 270/271 Health Care Eligibility Benefit	8247
Inquiry and Response" transactions.	8248

(D) All of the following apply with respect to information	8249
provided by a third party to the department under this section:	8250

(1) The information is confidential and not a public record	8251
under section 149.43 of the Revised Code.	8252

(2) The release of information to the department is not to be	8253
considered a violation of any right of confidentiality or contract	8254
that the third party may have with covered persons including, but	8255
not limited to, contractees, beneficiaries, heirs, assignees, and	8256
subscribers.	8257

(3) The third party is immune from any liability that it may	8258
otherwise incur through its release of information to the	8259
department.	8260

The department of job and family services shall limit its use	8261
of information gained from third parties to purposes directly	8262
connected with the administration of the medicaid program and the	8263
child support program authorized by Title IV-D of the "Social	8264
Security Act."	8265

(E) No third party shall disclose to other parties or make	8266
use of any information regarding recipients of aid under Chapter	8267
5107. or 5111. of the Revised Code that it obtains from the	8268
department, except in the manner provided for by the director of	8269
job and family services in administrative rules.	8270

Sec. 5101.80. (A) As used in this section and in section	8271
5101.801 of the Revised Code:	8272

(1) "County family services agency" has the same meaning as	8273
in section 307.981 of the Revised Code.	8274

(2) "State agency" has the same meaning as in section 9.82 of	8275
the Revised Code.	8276

(3) "Title IV-A administrative agency" means both of the	8277
following:	8278

(a) A county family services agency or state agency	8279
administering a Title IV-A program under the supervision of the	8280
department of job and family services;	8281

(b) A government agency or private, not-for-profit entity	8282
administering a project funded in whole or in part with funds	8283
provided under the Title IV-A demonstration program created under	8284
section 5101.803 of the Revised Code.	8285

(4) "Title IV-A program" means all of the following that are	8286
funded in part with funds provided under the temporary assistance	8287
for needy families block grant established by Title IV-A of the	8288
"Social Security Act," 110 Stat. 2113 (1996), 42 U.S.C. 601, as	8289
amended:	8290

(a) The Ohio works first program established under Chapter	8291
5107. of the Revised Code;	8292

(b) The prevention, retention, and contingency program	8293
established under Chapter 5108. of the Revised Code;	8294

(c) A program established by the general assembly or an	8295
executive order issued by the governor that is administered or	8296
supervised by the department of job and family services pursuant	8297
to section 5101.801 of the Revised Code;	8298

(d) The kinship permanency incentive program created under	8299
section 5101.802 of the Revised Code;	8300

(e) The Title IV-A demonstration program created under	8301
section 5101.803 of the Revised Code;	8302

(f) A component of a Title IV-A program identified under	8303
divisions (A)(4)(a) to (e) of this section that the Title IV-A	8304
state plan prepared under division (C)(1) of this section	8305
identifies as a component.	8306

(B) The department of job and family services shall act as	8307
the single state agency to administer and supervise the	8308
administration of Title IV-A programs. The Title IV-A state plan	8309
and amendments to the plan prepared under division (C) of this	8310
section are binding on Title IV-A administrative agencies. No	8311
Title IV-A administrative agency may establish, by rule or	8312
otherwise, a policy governing a Title IV-A program that is	8313
inconsistent with a Title IV-A program policy established, in rule	8314
or otherwise, by the director of job and family services.	8315

(C) The department of job and family services shall do all of	8316
the following:	8317

(1) Prepare and submit to the United States secretary of	8318
health and human services a Title IV-A state plan for Title IV-A	8319
programs;	8320

(2) Prepare and submit to the United States secretary of	8321
health and human services amendments to the Title IV-A state plan	8322
that the department determines necessary, including amendments	8323
necessary to implement Title IV-A programs identified in divisions	8324
(A)(4)(c) to (f) of this section;	8325

(3) Prescribe forms for applications, certificates, reports,	8326
records, and accounts of Title IV-A administrative agencies, and	8327
other matters related to Title IV-A programs;	8328

(4) Make such reports, in such form and containing such	8329
information as the department may find necessary to assure the	8330
correctness and verification of such reports, regarding Title IV-A	8331
programs;	8332

(5) Require reports and information from each Title IV-A	8333
administrative agency as may be necessary or advisable regarding a	8334
Title IV-A program;	8335

(6) Afford a fair hearing in accordance with section 5101.35	8336
of the Revised Code to any applicant for, or participant or former	8337
participant of, a Title IV-A program aggrieved by a decision	8338
regarding the program;	8339

(7) Administer and expend, pursuant to Chapters 5104., 5107.,	8340
and 5108. of the Revised Code and sections 5101.801, 5101.802, and	8341
5101.803 of the Revised Code, any sums appropriated by the general	8342
assembly for the purpose of those chapters and sections and all	8343
sums paid to the state by the secretary of the treasury of the	8344
United States as authorized by Title IV-A of the "Social Security	8345
Act," 110 Stat. 2113 (1996), 42 U.S.C. 601, as amended;	8346

(8) Conduct investigations and audits as are necessary	8347
regarding Title IV-A programs;	8348

(9) Enter into reciprocal agreements with other states	8349
relative to the provision of Ohio works first and prevention,	8350
retention, and contingency to residents and nonresidents;	8351

(10) Contract with a private entity to conduct an independent	8352
on-going evaluation of the Ohio works first program and the	8353
prevention, retention, and contingency program. The contract must	8354
require the private entity to do all of the following:	8355

(a) Examine issues of process, practice, impact, and	8356
outcomes;	8357

(b) Study former participants of Ohio works first who have	8358
not participated in Ohio works first for at least one year to	8359
determine whether they are employed, the type of employment in	8360
which they are engaged, the amount of compensation they are	8361
receiving, whether their employer provides health insurance,	8362
whether and how often they have received benefits or services	8363
under the prevention, retention, and contingency program, and	8364
whether they are successfully self sufficient;	8365

(c) Provide the department with reports at times the	8366
department specifies.	8367

(11) Not later than ~~January 1, 2001, and~~ the ~~first~~last day	8368
of each January and July ~~thereafter~~, prepare a report containing	8369
information on the following:	8370

(a) Individuals exhausting the time limits for participation	8371
in Ohio works first set forth in section 5107.18 of the Revised	8372
Code.	8373

(b) Individuals who have been exempted from the time limits	8374
set forth in section 5107.18 of the Revised Code and the reasons	8375
for the exemption.	8376

(D) The department shall provide copies of the reports it	8377
receives under division (C)(10) of this section and prepares under	8378
division (C)(11) of this section to the governor, the president	8379
and minority leader of the senate, and the speaker and minority	8380
leader of the house of representatives. The department shall	8381
provide copies of the reports to any private or government entity	8382
on request.	8383

(E) An authorized representative of the department or a	8384
county family services agency or state agency administering a	8385
Title IV-A program shall have access to all records and	8386
information bearing thereon for the purposes of investigations	8387
conducted pursuant to this section. An authorized representative	8388
of a government entity or private, not-for-profit entity	8389
administering a project funded in whole or in part with funds	8390
provided under the Title IV-A demonstration program shall have	8391
access to all records and information bearing on the project for	8392
the purpose of investigations conducted pursuant to this section.	8393

Sec. 5111.032. (A) As used in this section:

8394

(1) "Criminal records check" has the same meaning as in	8395
section 109.572 of the Revised Code.	8396

(2) "Department" includes a designee of the department of job	8397
and family services.	8398

(3) "Owner" means a person who has an ownership interest in a	8399
provider in an amount designated by the department of job and	8400
family services in rules adopted under this section.	8401

(4) "Provider" means a person, institution, or entity that	8402
has a provider agreement with the department of job and family	8403
services pursuant to Title XIX of the "Social Security Act," 49	8404
State. 620 (1965), 42 U.S.C. 1396, as amended.	8405

(B)(1) Except as provided in division (B)(2) of this section,	8406
the department of job and family services may require that any	8407
provider, applicant to be a provider, employee or prospective	8408
employee of a provider, owner or prospective owner of a provider,	8409
officer or prospective officer of a provider, or board member or	8410
prospective board member of a provider submit to a criminal	8411
records check as a condition of obtaining a provider agreement,	8412
continuing to hold a provider agreement, being employed by a	8413
provider, having an ownership interest in a provider, or being an	8414
officer or board member of a provider. The department may	8415
designate the categories of persons who are subject to the	8416
criminal records check requirement. The department shall designate	8417
the times at which the criminal records checks must be conducted.	8418

(2) The section does not apply to providers, applicants to be	8419
providers, employees of a provider, or prospective employees of a	8420
provider who are subject to criminal records checks under section	8421
5111.033 or 5111.034 of the Revised Code.	8422

(C)(1) The department shall inform each provider or applicant	8423
to be a provider whether the provider or applicant is subject to a	8424
criminal records check requirement under division (B) of this	8425
section. For providers, the information shall be given at times	8426
designated in rules adopted under this section. For applicants to	8427
be providers, the information shall be given at the time of	8428
initial application. When the information is given, the department	8429
shall specify which of the provider's or applicant's employees or	8430
prospective employees, owners or prospective owners, officers or	8431
prospective officers, or board members or prospective board	8432
members are subject to the criminal records check requirement.	8433

(2) At times designated in rules adopted under this section,	8434
a provider that is subject to the criminal records check	8435
requirement shall inform each person specified by the department	8436
under division (C)(1) of this section that the person is required,	8437
as applicable, to submit to a criminal records check for final	8438
consideration for employment in a full-time, part-time, or	8439
temporary position; as a condition of continued employment; or as	8440
a condition of becoming or continuing to be an officer, board	8441
member or owner of a provider.	8442

(D)(1) If a provider or applicant to be a provider is subject	8443
to a criminal records check under this section, the department	8444
shall require the conduct of a criminal records check by the	8445
superintendent of the bureau of criminal identification and	8446
investigation. If a provider or applicant to be a provider for	8447
whom a criminal records check is required does not present proof	8448
of having been a resident of this state for the five-year period	8449
immediately prior to the date the criminal records check is	8450
requested or provide evidence that within that five-year period	8451
the superintendent has requested information about the individual	8452
from the federal bureau of investigation in a criminal records	8453
check, the department shall require the provider or applicant to	8454
request that the superintendent obtain information from the	8455
federal bureau of investigation as part of the criminal records	8456
check of the provider or applicant. Even if a provider or	8457
applicant for whom a criminal records check request is required	8458
presents proof of having been a resident of this state for the	8459
five-year period, the department may require that the provider or	8460
applicant request that the superintendent obtain information from	8461
the federal bureau of investigation and include it in the criminal	8462
records check of the provider or applicant.	8463

(2) A provider shall require the conduct of a criminal	8464
records check by the superintendent with respect to each of the	8465
persons specified by the department under division (C)(1) of this	8466
section. If the person for whom a criminal records check is	8467
required does not present proof of having been a resident of this	8468
state for the five-year period immediately prior to the date the	8469
criminal records check is requested or provide evidence that	8470
within that five-year period the superintendent of the bureau of	8471
criminal identification and investigation has requested	8472
information about the individual from the federal bureau of	8473
investigation in a criminal records check, the individual shall	8474
request that the superintendent obtain information from the	8475
federal bureau of investigation as part of the criminal records	8476
check of the individual. Even if an individual for whom a criminal	8477
records check request is required presents proof of having been a	8478
resident of this state for the five-year period, the department	8479
may require the provider to request that the superintendent obtain	8480
information from the federal bureau of investigation and include	8481
it in the criminal records check of the person.	8482

(E)(1) Criminal records checks required under this section	8483
for providers or applicants to be providers shall be obtained as	8484
follows:	8485

(a) The department shall provide each provider or applicant	8486
information about accessing and completing the form prescribed	8487
pursuant to division (C)(1) of section 109.572 of the Revised Code	8488
and the standard fingerprint impression sheet prescribed pursuant	8489
to division (C)(2) of that section.	8490

(b) The provider or applicant shall submit the required form	8491
and one complete set of fingerprint impressions directly to the	8492
superintendent for purposes of conducting the criminal records	8493
check using the applicable methods prescribed by division (C) of	8494
section 109.572 of the Revised Code. The applicant or provider	8495
shall pay all fees associated with obtaining the criminal records	8496
check.	8497

(c) The superintendent shall conduct the criminal records	8498
check in accordance with section 109.572 of the Revised Code. The	8499
provider or applicant shall instruct the superintendent to submit	8500
the report of the criminal records check directly to the director	8501
of job and family services.	8502

(2) Criminal records checks required under this section for	8503
persons specified by the department under division (C)(1) of this	8504
section shall be obtained as follows:	8505

(a) The provider shall give to each person subject to	8506
criminal records check requirement information about accessing and	8507
completing the form prescribed pursuant to division (C)(1) of	8508
section 109.572 of the Revised Code and the standard fingerprint	8509
impression sheet prescribed pursuant to division (C)(2) of that	8510
section.	8511

(b) The person shall submit the required form and one	8512
complete set of fingerprint impressions directly to the	8513
superintendent for purposes of conducting the criminal records	8514
check using the applicable methods prescribed by division (C) of	8515
section 109.572 of the Revised Code. The person shall pay all fees	8516
associated with obtaining the criminal records check.	8517

(c) The superintendent shall conduct the criminal records	8518
check in accordance with section 109.572 of the Revised Code. The	8519
person subject to the criminal records check shall instruct the	8520
superintendent to submit the report of the criminal records check	8521
directly to the provider. The department may require the provider	8522
to submit the report to the department.	8523

(F) If a provider or applicant to be a provider is given the	8524
information specified in division (E)(1)(a) of this section but	8525
fails to obtain a criminal records check, the department shall, as	8526
applicable, terminate the provider agreement or deny the	8527
application to be a provider.	8528

If a person is given the information specified in division	8529
(E)(2)(a) of this section but fails to obtain a criminal records	8530
check, the provider shall not, as applicable, permit the person to	8531
be an employee, owner, officer, or board member of the provider.	8532

(G) Except as provided in rules adopted under division (J) of	8533
this section, the department shall terminate the provider	8534
agreement of a provider or the department shall not issue a	8535
provider agreement to an applicant if the provider or applicant is	8536
subject to a criminal records check under this section and the	8537
provider or applicant has been convicted of, has pleaded guilty	8538
to, or has been found eligible for intervention in lieu of	8539
conviction for any of the following:	8540

(1) A violation of section 2903.01, 2903.02, 2903.03,	8541
2903.04, 2903.041, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21,	8542
2903.34, 2905.01, 2905.02, 2905.05, 2905.11, 2905.12, 2907.02,	8543
2907.03, 2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09,	8544
2907.21, 2907.22, 2907.23, 2907.24, 2907.25, 2907.31, 2907.32,	8545
2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 2911.12,	8546
2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21, 2913.31,	8547
2913.40, 2913.43, 2913.47, 2913.48, 2913.49, 2913.51, 2917.11,	8548
2919.12, 2919.22, 2919.24, 2919.25, 2921.13, 2921.36, 2923.02,	8549
2923.12, 2923.13, 2923.161, 2923.32, 2925.02, 2925.03, 2925.04,	8550
2925.05, 2925.06, 2925.11, 2925.13, 2925.14, 2925.22, 2925.23, or	8551
3716.11 of the Revised Code, felonious sexual penetration in	8552
violation of former section 2907.12 of the Revised Code, a	8553
violation of section 2905.04 of the Revised Code as it existed	8554
prior to July 1, 1996, a violation of section 2919.23 of the	8555
Revised Code that would have been a violation of section 2905.04	8556
of the Revised Code as it existed prior to July 1, 1996, had the	8557
violation been committed prior to that date;	8558

(2) An existing or former law of this state, any other state,	8559
or the United States that is substantially equivalent to any of	8560
the offenses listed in division ~~(D)~~(G)(1) of this section.	8561

(H)(1)(a) Except as provided in rules adopted under division	8562
(J) of this section and subject to division (H)(2) of this	8563
section, no provider shall permit a person to be an employee,	8564
owner, officer, or board member of the provider if the person is	8565
subject to a criminal records check under this section and the	8566
person has been convicted of, has pleaded guilty to, or has been	8567
found eligible for intervention in lieu of conviction for any of	8568
the offenses specified in division (G)(1) or (2) of this section.	8569

(b) No provider shall employ a person who has been excluded	8570
from participating in the medicaid program, the medicare program	8571
operated pursuant to Title XVIII of the "Social Security Act," or	8572
any other federal health care program.	8573

(2)(a) A provider may employ conditionally a person for whom	8574
a criminal records check is required under this section prior to	8575
obtaining the results of a criminal records check regarding the	8576
person, but only if the person submits a request for a criminal	8577
records check not later than five business days after the	8578
individual begins conditional employment.	8579

(b) A provider that employs a person conditionally under	8580
authority of division (H)(2)(a) of this section shall terminate	8581
the person's employment if the results of the criminal records	8582
check request are not obtained within the period ending sixty days	8583
after the date the request is made. Regardless of when the results	8584
of the criminal records check are obtained, if the results	8585
indicate that the individual has been convicted of, has pleaded	8586
guilty to, or has been found eligible for intervention in lieu of	8587
conviction for any of the offenses specified in division (G)(1) or	8588
(2) of this section, the provider shall terminate the person's	8589
employment unless the provider chooses to employ the individual	8590
pursuant to division (J) of this section.	8591

(I) The report of a criminal records check conducted pursuant	8592
to this section is not a public record for the purposes of section	8593
149.43 of the Revised Code and shall not be made available to any	8594
person other than the following:	8595

(1) The person who is the subject of the criminal records	8596
check or the person's representative;	8597

(2) The director of job and family services and the staff of	8598
the department in the administration of the medicaid program;	8599

(3) A court, hearing officer, or other necessary individual	8600
involved in a case dealing with the denial or termination of a	8601
provider agreement;	8602

(4) A court, hearing officer, or other necessary individual	8603
involved in a case dealing with a person's denial of employment,	8604
termination of employment, or employment or unemployment benefits.	8605

(J) The department may adopt rules in accordance with Chapter	8606
119. of the Revised Code to implement this section. The rules may	8607
specify circumstances under which the department may continue a	8608
provider agreement or issue a provider agreement to an applicant	8609
when the provider or applicant has been convicted of, has pleaded	8610
guilty to, or has been found eligible for intervention in lieu of	8611
conviction for any of the offenses specified in division (G)(1) or	8612
(2) of this section. The rules may also specify circumstances	8613
under which a provider may permit a person to be an employee,	8614
owner, officer, or board member of the provider, when the person	8615
has been convicted of, has pleaded guilty to, or has been found	8616
eligible for intervention in lieu of conviction for any of the	8617
offenses specified in division (G)(1) or (2) of this section.	8618

Sec. 5111.31. (A) Every provider agreement with the provider	8619
of a nursing facility or intermediate care facility for the	8620
mentally retarded shall:	8621

(1) Prohibit the provider from failing or refusing to retain	8622
as a patient any person because the person is, becomes, or may, as	8623
a patient in the facility, become a medicaid recipient. For the	8624
purposes of this division, a medicaid recipient who is a patient	8625
in a facility shall be considered a patient in the facility during	8626
any hospital stays totaling less than twenty-five days during any	8627
twelve-month period. Recipients who have been identified by the	8628
department of job and family services or its designee as requiring	8629
the level of care of an intermediate care facility for the	8630
mentally retarded shall not be subject to a maximum period of	8631
absences during which they are considered patients if prior	8632
authorization of the department for visits with relatives and	8633
friends and participation in therapeutic programs is obtained	8634
under rules adopted under section 5111.02 of the Revised Code.	8635

(2) Except as provided by division (B)(1) of this section,	8636
include any part of the facility that meets standards for	8637
certification of compliance with federal and state laws and rules	8638
for participation in the medicaid program.	8639

(3) Prohibit the provider from discriminating against any	8640
patient on the basis of race, color, sex, creed, or national	8641
origin.	8642

(4) Except as otherwise prohibited under section 5111.55 of	8643
the Revised Code, prohibit the provider from failing or refusing	8644
to accept a patient because the patient is, becomes, or may, as a	8645
patient in the facility, become a medicaid recipient if less than	8646
eighty per cent of the patients in the facility are medicaid	8647
recipients.	8648

(B)(1) Except as provided by division (B)(2) of this section,	8649
the following are not required to be included in a provider	8650
agreement unless otherwise required by federal law:	8651

(a) Beds added during the period beginning July 1, 1987, and	8652
ending July 1, 1993, to a nursing home licensed under Chapter	8653
3721. of the Revised Code;	8654

(b) Beds in an intermediate care facility for the mentally	8655
retarded that are designated for respite care under a medicaid	8656
waiver component operated pursuant to a waiver sought under	8657
section 5111.87 of the Revised Code;	8658

~~(c) Beds that are converted to providing home and~~	8659
~~community-based services under the ICF/MR conversion pilot program~~	8660
~~authorized by a waiver sought under division (B)(1) of section~~	8661
~~5111.88 of the Revised Code~~.	8662

(2) If a provider chooses to include a bed specified in	8663
division (B)(1)(a) of this section in a provider agreement, the	8664
bed may not be removed from the provider agreement unless the	8665
provider withdraws the facility in which the bed is located from	8666
the medicaid program.	8667

(C) Nothing in this section shall bar a provider that is a	8668
religious organization operating a religious or denominational	8669
nursing facility or intermediate care facility for the mentally	8670
retarded from giving preference to persons of the same religion or	8671
denomination. Nothing in this section shall bar any provider from	8672
giving preference to persons with whom the provider has	8673
contracted to provide continuing care.	8674

(D) Nothing in this section shall bar the provider of a	8675
county home organized under Chapter 5155. of the Revised Code from	8676
admitting residents exclusively from the county in which the	8677
county home is located.	8678

(E) No provider of a nursing facility or intermediate care	8679
facility for the mentally retarded for which a provider agreement	8680
is in effect shall violate the provider contract obligations	8681
imposed under this section.	8682

(F) Nothing in divisions (A) and (C) of this section shall	8683
bar a provider from retaining patients who have resided in the	8684
provider's facility for not less than one year as private pay	8685
patients and who subsequently become medicaid recipients, but	8686
refusing to accept as a patient any person who is or may, as a	8687
patient in the facility, become a medicaid recipient, if all of	8688
the following apply:	8689

(1) The provider does not refuse to retain any patient who	8690
has resided in the provider's facility for not less than one year	8691
as a private pay patient because the patient becomes a medicaid	8692
recipient, except as necessary to comply with division (F)(2) of	8693
this section;	8694

(2) The number of medicaid recipients retained under this	8695
division does not at any time exceed ten per cent of all the	8696
patients in the facility;	8697

(3) On July 1, 1980, all the patients in the facility were	8698
private pay patients.	8699

Sec. 5111.874. (A) As used in sections 5111.874 to 5111.879	8700
of the Revised Code:	8701

"Home and community-based services" has the same meaning as	8702
in section 5123.01 of the Revised Code.	8703

"ICF/MR services" means intermediate care facility for the	8704
mentally retarded services covered by the medicaid program that an	8705
intermediate care facility for the mentally retarded provides to a	8706
resident of the facility who is a medicaid recipient eligible for	8707
medicaid-covered intermediate care facility for the mentally	8708
retarded services.	8709

"Intermediate care facility for the mentally retarded" means	8710
an intermediate care facility for the mentally retarded that is	8711
certified as in compliance with applicable standards for the	8712
medicaid program by the director of health in accordance with	8713
Title XIX of the "Social Security Act," 79 Stat. 286 (1965), 42	8714
U.S.C. 1396, as amended, and licensed as a residential facility	8715
under section 5123.19 of the Revised Code.	8716

"Residential facility" has the same meaning as in section	8717
5123.19 of the Revised Code.	8718

(B) For the purpose of increasing the number of slots	8719
available for home and community-based services and subject to	8720
section 5111.877 of the Revised Code, the operator of an	8721
intermediate care facility for the mentally retarded may convert	8722
all of the beds in the facility from providing ICF/MR services to	8723
providing home and community-based services if all of the	8724
following requirements are met:	8725

(1) The operator provides the directors of health, job and	8726
family services, and mental retardation and developmental	8727
disabilities at least ninety days' notice of the operator's intent	8728
to relinquish the facility's certification as an intermediate care	8729
facility for the mentally retarded and to begin providing home and	8730
community-based services.	8731

(2) The operator complies with the requirements of sections	8732
5111.65 to 5111.688 of the Revised Code regarding a voluntary	8733
termination as defined in section 5111.65 of the Revised Code if	8734
those requirements are applicable.	8735

(3) The operator notifies each of the facility's residents	8736
that the facility is to cease providing ICF/MR services and inform	8737
each resident that the resident may do either of the following:	8738

(a) Continue to receive ICF/MR services by transferring to	8739
another facility that is an intermediate care facility for the	8740
mentally retarded willing and able to accept the resident if the	8741
resident continues to qualify for ICF/MR services;	8742

(b) Begin to receive home and community-based services	8743
instead of ICF/MR services from any provider of home and	8744
community-based services that is willing and able to provide the	8745
services to the resident if the resident is eligible for the	8746
services and a slot for the services is available to the resident.	8747

(4) The operator meets the requirements for providing home	8748
and community-based services, including the following:	8749

(a) Such requirements applicable to a residential facility if	8750
the operator maintains the facility's license as a residential	8751
facility;	8752

(b) Such requirements applicable to a facility that is not	8753
licensed as a residential facility if the operator surrenders the	8754
facility's residential facility license under section 5123.19 of	8755
the Revised Code.	8756

(5) The director of mental retardation and developmental	8757
disabilities approves the conversion.	8758

(C) The notice to the director of mental retardation and	8759
developmental disabilities under division (B)(1) of this section	8760
shall specify whether the operator wishes to surrender the	8761
facility's license as a residential facility under section 5123.19	8762
of the Revised Code.	8763

(D) If the director of mental retardation and developmental	8764
disabilities approves a conversion under division (B) of this	8765
section, the director of health shall terminate the certification	8766
of the intermediate care facility for the mentally retarded to be	8767
converted. The director of health shall notify the director of	8768
job and family services of the termination. On receipt of the	8769
director of health's notice, the director of job and family	8770
services shall terminate the operator's medicaid provider	8771
agreement that authorizes the operator to provide ICF/MR services	8772
at the facility. The operator is not entitled to notice or a	8773
hearing under Chapter 119. of the Revised Code before the	8774
director of job and family services terminates the medicaid	8775
provider agreement.	8776

Sec. 5111.875. (A) For the purpose of increasing the number	8777
of slots available for home and community-based services and	8778
subject to section 5111.877 of the Revised Code, a person who	8779
acquires, through a request for proposals issued by the director	8780
of mental retardation and developmental disabilities, a	8781
residential facility that is an intermediate care facility for	8782
the mentally retarded and for which the license as a residential	8783
facility was previously surrendered or revoked may convert some	8784
or all of the facility's beds from providing ICF/MR services to	8785
providing home and community-based services if all of the	8786
following requirements are met:	8787

(1) The person provides the directors of health, job and	8788
family services, and mental retardation and developmental	8789
disabilities at least ninety days' notice of the person's intent	8790
to make the conversion.	8791

(2) The person complies with the requirements of sections	8792
5111.65 to 5111.688 of the Revised Code regarding a voluntary	8793
termination as defined in section 5111.65 of the Revised Code if	8794
those requirements are applicable.	8795

(3) If the person intends to convert all of the facility's	8796
beds, the person notifies each of the facility's residents that	8797
the facility is to cease providing ICF/MR services and informs	8798
each resident that the resident may do either of the following:	8799

(a) Continue to receive ICF/MR services by transferring to	8800
another facility that is an intermediate care facility for the	8801
mentally retarded willing and able to accept the resident if the	8802
resident continues to qualify for ICF/MR services;	8803

(b) Begin to receive home and community-based services	8804
instead of ICF/MR services from any provider of home and	8805
community-based services that is willing and able to provide the	8806
services to the resident if the resident is eligible for the	8807
services and a slot for the services is available to the resident.	8808

(4) If the person intends to convert some but not all of the	8809
facility's beds, the person notifies each of the facility's	8810
residents that the facility is to convert some of its beds from	8811
providing ICF/MR services to providing home and community-based	8812
services and inform each resident that the resident may do either	8813
of the following:	8814

(a) Continue to receive ICF/MR services from any provider of	8815
ICF/MR services that is willing and able to provide the services	8816
to the resident if the resident continues to qualify for ICF/MR	8817
services;	8818

(b) Begin to receive home and community-based services	8819
instead of ICF/MR services from any provider of home and	8820
community-based services that is willing and able to provide the	8821
services to the resident if the resident is eligible for the	8822
services and a slot for the services is available to the resident.	8823

(5) The person meets the requirements for providing home and	8824
community-based services at a residential facility.	8825

(B) The notice provided to the directors under division	8826
(A)(1) of this section shall specify whether some or all of the	8827
facility's beds are to be converted. If some but not all of the	8828
beds are to be converted, the notice shall specify how many of	8829
the facility's beds are to be converted and how many of the beds	8830
are to continue to provide ICF/MR services.	8831

(C) On receipt of a notice under division (A)(1) of this	8832
section, the director of health shall do the following:	8833

(1) Terminate the certification of the intermediate care	8834
facility for the mentally retarded if the notice specifies that	8835
all of the facility's beds are to be converted;	8836

(2) Reduce the facility's certified capacity by the number of	8837
beds being converted if the notice specifies that some but not all	8838
of the beds are to be converted.	8839

(D) The director of health shall notify the director of job	8840
and family services of the termination or reduction under division	8841
(C) of this section. On receipt of the director of health's	8842
notice, the director of job and family services shall do the	8843
following:	8844

(1) Terminate the person's medicaid provider agreement that	8845
authorizes the person to provide ICF/MR services at the facility	8846
if the facility's certification was terminated;	8847

(2) Amend the person's medicaid provider agreement to reflect	8848
the facility's reduced certified capacity if the facility's	8849
certified capacity is reduced.	8850

The person is not entitled to notice or a hearing under	8851
Chapter 119. of the Revised Code before the director of job and	8852
family services terminates or amends the medicaid provider	8853
agreement.	8854

Sec. 5111.876. Subject to section 5111.877 of the Revised	8855
Code, the director of mental retardation and developmental	8856
disabilities may request that the director of job and family	8857
services seek the approval of the United States secretary of	8858
health and human services to increase the number of slots	8859
available for home and community-based services by a number not	8860
exceeding the number of beds that were part of the licensed	8861
capacity of a residential facility that had its license revoked or	8862
surrendered under section 5123.19 of the Revised Code if the	8863
residential facility was an intermediate care facility for the	8864
mentally retarded at the time of the license revocation or	8865
surrender. The revocation or surrender may have occurred before,	8866
or may occur on or after, the effective date of this section. The	8867
request may include beds the director removed from such a	8868
residential facility's licensed capacity before transferring	8869
ownership or operation of the residential facility pursuant to a	8870
request for proposals.	8871

Sec. 5111.877. The director of job and family services may	8872
seek approval from the United States secretary of health and human	8873
services for not more than a total of one hundred slots for home	8874
and community-based services for the purposes of sections	8875
5111.874, 5111.875, and 5111.876 of the Revised Code.	8876

Sec. 5111.878. No person or government entity may reconvert	8877
a bed to be used for ICF/MR services if the bed was converted to	8878
use for home and community-based services under section 5111.874	8879
or 5111.875 of the Revised Code. This prohibition applies	8880
regardless of either of the following:	8881

(A) The bed is part of the licensed capacity of a residential	8882
facility.	8883

(B) The bed has been sold, leased, or otherwise transferred	8884
to another person or government entity.	8885

Sec. 5111.879. The directors of job and family services and	8886
mental retardation and developmental disabilities may adopt rules	8887
in accordance with Chapter 119. of the Revised Code as necessary	8888
to implement sections 5111.874 to 5111.879 of the Revised Code.	8889

Sec. 5111.941. (A) The medicaid revenue and collections fund	8890
is hereby created in the state treasury. Except as otherwise	8891
provided by statute or as authorized by the controlling board, ~~the~~	8892
~~non-federal~~both of the following shall be credited to the fund:	8893

(1) The nonfederal share of all medicaid-related revenues,	8894
collections, and recoveries ~~shall be credited to the fund~~;	8895

(2) The monthly premiums charged under the children's buy-in	8896
program pursuant to section 5101.5213 of the Revised Code. ~~The~~	8897

(B) The department of job and family services shall use money	8898
credited to the medicaid revenue and collections fund to pay for	8899
medicaid services and contracts and the children's buy-in program	8900
established under sections 5101.5211 to 5101.5216 of the Revised	8901
Code.	8902

Sec. 5112.31. The department of job and family services	8903
shall do all of the following:	8904

(A) For the purpose of providing home and community-based	8905
services for mentally retarded and developmentally disabled	8906
persons, annually assess each intermediate care facility for the	8907
mentally retarded a franchise permit fee equal to nine dollars and	8908
sixty-three cents multiplied~~, except as adjusted under section~~	8909
~~5112.311 of the Revised Code,~~ by the product of the following:	8910

(1) The number of beds certified under Title XIX of the	8911
"Social Security Act" on the first day of May of the calendar year	8912
in which the assessment is determined pursuant to division (A) of	8913
section 5112.33 of the Revised Code;	8914

(2) The number of days in the fiscal year beginning on the	8915
first day of July of the same calendar year.	8916

(B) Beginning July 1, 2007, and the first day of each July	8917
thereafter, adjust fees determined under division (A) of this	8918
section in accordance with the composite inflation factor	8919
established in rules adopted under section 5112.39 of the Revised	8920
Code.	8921

(C) If the United States secretary of health and human	8922
services determines that the franchise permit fee established by	8923
sections 5112.30 to 5112.39 of the Revised Code would be an	8924
impermissible health care-related tax under section 1903(w) of the	8925
"Social Security Act," 42 U.S.C.A. 1396b(w), as amended, take all	8926
necessary actions to cease implementation of those sections in	8927
accordance with rules adopted under section 5112.39 of the Revised	8928
Code.	8929

Sec. 5123.0412. (A) The department of mental retardation and	8930
developmental disabilities shall charge each county board of	8931
mental retardation and developmental disabilities an annual fee	8932
equal to one and one-half per cent of the total value of all	8933
medicaid paid claims for ~~medicaid case management services and~~	8934
home and community-based services provided during the year to an	8935
individual eligible for services from the county board. No county	8936
board shall pass the cost of a fee charged to the county board	8937
under this section on to another provider of these services.	8938

(B) The fees collected under this section shall be deposited	8939
into the ODMR/DD administration and oversight fund and the ODJFS	8940
administration and oversight fund, both of which are hereby	8941
created in the state treasury. The portion of the fees to be	8942
deposited into the ODMR/DD administration and oversight fund and	8943
the portion of the fees to be deposited into the ODJFS	8944
administration and oversight fund shall be the portion specified	8945
in an interagency agreement entered into under division (C) of	8946
this section. The department of mental retardation and	8947
developmental disabilities shall use the money in the ODMR/DD	8948
administration and oversight fund and the department of job and	8949
family services shall use the money in the ODJFS administration	8950
and oversight fund for both of the following purposes:	8951

(1) The administrative and oversight costs of medicaid case	8952
management services and home and community-based services. The	8953
administrative and oversight costs shall include costs for staff,	8954
systems, and other resources the departments need and dedicate	8955
solely to the following duties associated with the services:	8956

(a) Eligibility determinations;

8957

(b) Training;

8958

8959

(d) Claims processing;

8960

(e) Quality assurance oversight;

8961

(f) Other duties the departments identify.

8962

(2) Providing technical support to county boards' local	8963
administrative authority under section 5126.055 of the Revised	8964
Code for the services.	8965

(C) The departments of mental retardation and developmental	8966
disabilities and job and family services shall enter into an	8967
interagency agreement to do both of the following:	8968

(1) Specify which portion of the fees collected under this	8969
section is to be deposited into the ODMR/DD administration and	8970
oversight fund and which portion is to be deposited into the ODJFS	8971
administration and oversight fund;	8972

(2) Provide for the departments to coordinate the staff whose	8973
costs are paid for with money in the ODMR/DD administration and	8974
oversight fund and the ODJFS administration and oversight fund.	8975

(D) The departments shall submit an annual report to the	8976
director of budget and management certifying how the departments	8977
spent the money in the ODMR/DD administration and oversight fund	8978
and the ODJFS administration and oversight fund for the purposes	8979
specified in division (B) of this section.	8980

Sec. 5123.196. (A) Except as provided in division ~~(F)~~(E) of	8981
this section, the director of mental retardation and	8982
developmental disabilities shall not issue a license under	8983
section 5123.19 of the Revised Code on or after July 1, 2003, if	8984
issuance will result in there being more beds in all residential	8985
facilities licensed under that section than is permitted under	8986
division (B) of this section.	8987

(B) ~~Except as provided in division (D) of this section, the~~	8988
The maximum number of beds for the purpose of division (A) of	8989
this section shall not exceed ten thousand eight hundred	8990
thirty-eight minus, except as provided in division (C) of this	8991
section, both of the following:	8992

(1) The number of such beds that cease to be residential	8993
facility beds on or after July 1, 2003, because a residential	8994
facility license is revoked, terminated, or not renewed for any	8995
reason or is surrendered in accordance with section 5123.19 of the	8996
Revised Code ~~and after the issuance of an adjudication order~~	8997
~~pursuant to Chapter 119. of the Revised Code~~;	8998

(2) The number of such beds for which a licensee voluntarily	8999
converts to use for supported living on or after July 1, 2003.	9000

(C) The director is not required to reduce the maximum number	9001
of beds pursuant to division (B) of this section by a bed that	9002
ceases to be a residential facility bed if the director determines	9003
that the bed is needed to provide services to an individual with	9004
mental retardation or a developmental disability who resided in	9005
the residential facility in which the bed was located ~~unless the~~	9006
~~reason the bed ceases to be a residential facility bed is because~~	9007
~~it is converted to providing home and community-based services~~	9008
~~under the ICF/MR conversion pilot program that is authorized by a~~	9009
~~waiver sought under division (B)(1) of section 5111.88 of the~~	9010
~~Revised Code~~.	9011

(D) ~~The director shall increase the number of beds determined~~	9012
~~under division (B) of this section if necessary to enable the~~	9013
~~operator of a residential facility to do either of the following:~~	9014

~~(1) Obtain a residential facility license as required by~~	9015
~~section 5111.8814 of the Revised Code;~~	9016

~~(2) Reconvert beds to providing ICF/MR services under section~~	9017
~~5111.8811 of the Revised Code.~~	9018

~~(E)~~ The director shall maintain an up-to-date written record	9019
of the maximum number of residential facility beds provided for by	9020
division (B) of this section.	9021

~~(F)~~(E) The director may issue an interim license under	9022
division (S) of section 5123.19 of the Revised Code and issue,	9023
pursuant to rules adopted under division (H)(11) of that	9024
section, a waiver allowing a residential facility to admit more	9025
residents than the facility is licensed to admit regardless of	9026
whether the interim license or waiver will result in there being	9027
more beds in all residential facilities licensed under that	9028
section than is permitted under division (B) of this section.	9029

Sec. 5525.01. Before entering into a contract the director	9030
of transportation shall advertise for bids for two consecutive	9031
weeks in one newspaper of general circulation published in the	9032
county in which the improvement or part thereof is located, but if	9033
there is no such newspaper then in one newspaper having general	9034
circulation in an adjacent county. The director may advertise for	9035
bids in such other publications as the director considers	9036
advisable. Such notices shall state that plans and specifications	9037
for the improvement are on file in the office of the director and	9038
the district deputy director of the district in which the	9039
improvement or part thereof is located and the time within which	9040
bids therefor will be received.	9041

Each bidder shall be required to file with the bidder's bid a	9042
bid guaranty in the form of a certified check or, a cashier's	9043
check, or an electronic funds transfer to the treasurer of state	9044
that is evidenced by a receipt or by a certification to the	9045
director of transportation in a form prescribed by the director	9046
that an electronic funds transfer has been made to the treasurer	9047
of state, for an amount equal to five per cent of the bidder's	9048
bid, but in no event more than fifty thousand dollars, or a bid	9049
bond for ten per cent of the bidder's bid, payable to the	9050
director, which check, transferred sum, or bond shall be forthwith	9051
returned to the bidder in case the contract is awarded to another	9052
bidder, or, in case of a successful bidder, when the bidder has	9053
entered into a contract and furnished the bonds required by	9054
section 5525.16 of the Revised Code. In the event the contract is	9055
awarded to a bidder, and the bidder fails or refuses to furnish	9056
the bonds as required by section 5525.16 of the Revised Code, the	9057
check, transferred sum, or bid bond filed with the bidder's bid	9058
shall be forfeited as liquidated damages. No bidder shall be	9059
required either to file a signed contract with the bidder's bid,	9060
to enter into a contract, or to furnish the contract performance	9061
bond and the payment bond required by that section until the bids	9062
have been opened and the bidder has been notified by the director	9063
that the bidder is awarded the contract.	9064

The director shall permit a bidder to withdraw the bidder's	9065
bid from consideration, without forfeiture of the ~~certified~~ check,	9066
transferred sum, or bid bond filed with the bid, providing a	9067
written request together with a sworn statement of the grounds for	9068
such withdrawal is delivered within forty-eight hours after the	9069
time established for the receipt of bids, and if the price bid was	9070
substantially lower than the other bids, providing the bid was	9071
submitted in good faith, and the reason for the price bid being	9072
substantially lower was a clerical mistake evident on the face of	9073
the bid, as opposed to a judgment mistake, and was actually due to	9074
an unintentional and substantial arithmetic error or an	9075
unintentional omission of a substantial quantity of work, labor,	9076
or material made directly in the compilation of the bid. In the	9077
event the director decides the conditions for withdrawal have not	9078
been met, the director may award the contract to such bidder. If	9079
such bidder does not then enter into a contract and furnish the	9080
contract bond as required by law, the director may declare	9081
forfeited the ~~certified~~ check, transferred sum, or bid bond as	9082
liquidated damages and award the contract to the next higher	9083
bidder or reject the remaining bids and readvertise the project	9084
for bids. Such bidder may, within thirty days, appeal the decision	9085
of the director to the court of common pleas of Franklin county	9086
and the court may affirm or reverse the decision of the director	9087
and may order the director to refund the amount of the forfeiture.	9088
At the hearing before the common pleas court evidence may be	9089
introduced for and against the decision of the director. The	9090
decision of the common pleas court may be appealed as in other	9091
cases.	9092

There is hereby created the ODOT letting fund, which shall be	9093
in the custody of the treasurer of state but shall not be part of	9094
the state treasury. All certified checks and cashiers' checks	9095
received with bidders' bids, and all sums transferred to the	9096
treasurer of state by electronic funds transfer in connection with	9097
bidders' bids, under this section shall be credited to the fund.	9098
All such bid guaranties shall be held in the fund until a	9099
determination is made as to the final disposition of the money. If	9100
the department determines that any such bid guaranty is no longer	9101
required to be held, the amount of the bid guaranty shall be	9102
returned to the appropriate bidder. If the department determines	9103
that a bid guaranty under this section shall be forfeited, the	9104
amount of the bid guaranty shall be transferred or, in the case of	9105
money paid on a forfeited bond, deposited into the state treasury,	9106
to the credit of the highway operating fund. Any investment	9107
earnings of the ODOT letting fund shall be distributed as the	9108
treasurer of state considers appropriate.	9109

The director shall require all bidders to furnish the	9110
director, upon such forms as the director may prescribe, detailed	9111
information with respect to all pending work of the bidder,	9112
whether with the department of transportation or otherwise,	9113
together with such other information as the director considers	9114
necessary.	9115

In the event a bidder fails to submit anything required to be	9116
submitted with the bid and then fails or refuses to so submit such	9117
at the request of the director, the failure or refusal constitutes	9118
grounds for the director, in the director's discretion, to declare	9119
as forfeited the bid guaranty submitted with the bid.	9120

The director may reject any or all bids. Except in regard to	9121
contracts for environmental remediation and specialty work for	9122
which there are no classes of work set out in the rules adopted by	9123
the director, if the director awards the contract, the director	9124
shall award it to the lowest competent and responsible bidder as	9125
defined by rules adopted by the director under section 5525.05 of	9126
the Revised Code, who is qualified to bid under sections 5525.02	9127
to 5525.09 of the Revised Code. In regard to contracts for	9128
environmental remediation and specialty work for which there are	9129
no classes of work set out in the rules adopted by the director,	9130
the director shall competitively bid the projects in accordance	9131
with this chapter and shall award the contracts to the lowest and	9132
best bidder.	9133

The award for all projects competitively let by the director	9134
under this section shall be made within ten days after the date on	9135
which the bids are opened, and the successful bidder shall enter	9136
into a contract and furnish a contract performance bond and a	9137
payment bond, as provided for in section 5525.16 of the Revised	9138
Code, within ten days after the bidder is notified that the bidder	9139
has been awarded the contract.	9140

The director may insert in any contract awarded under this	9141
chapter a clause providing for value engineering change proposals,	9142
under which a contractor who has been awarded a contract may	9143
propose a change in the plans and specifications of the project	9144
that saves the department time or money on the project without	9145
impairing any of the essential functions and characteristics of	9146
the project such as service life, reliability, economy of	9147
operation, ease of maintenance, safety, and necessary standardized	9148
features. If the director adopts the value engineering proposal,	9149
the savings from the proposal shall be divided between the	9150
department and the contractor according to guidelines established	9151
by the director, provided that the contractor shall receive at	9152
least fifty per cent of the savings from the proposal. The	9153
adoption of a value engineering proposal does not invalidate the	9154
award of the contract or require the director to rebid the	9155
project.	9156

Sec. 5703.19. (A) To carry out the purposes of the laws that	9157
the tax commissioner is required to administer, the commissioner	9158
or any person employed by the commissioner for that purpose, upon	9159
demand, may inspect books, accounts, records, and memoranda of any	9160
person or public utility subject to those laws, and may examine	9161
under oath any officer, agent, or employee of that person or	9162
public utility. Any person other than the commissioner who makes a	9163
demand pursuant to this section shall produce the person's	9164
authority to make the inspection.	9165

(B) If a person or public utility receives at least ten days'	9166
written notice of a demand made under division (A) of this section	9167
and refuses to comply with that demand, a penalty of five hundred	9168
dollars shall be imposed upon the person or public utility for	9169
each day the person or public utility refuses to comply with the	9170
demand. Penalties imposed under this division may be assessed and	9171
collected in the same manner as assessments made under Chapter	9172
3769., 4305., 5727., 5728., 5733., 5735., 5739., 5743., 5745.,	9173
5747., 5749., or ~~5753.~~5751., or sections 3734.90 to 3734.9014, of	9174
the Revised Code.	9175

Sec. 5703.21. (A) Except as provided in divisions (B) and	9176
(C) of this section, no agent of the department of taxation,	9177
except in the agent's report to the department or when called on	9178
to testify in any court or proceeding, shall divulge any	9179
information acquired by the agent as to the transactions,	9180
property, or business of any person while acting or claiming to	9181
act under orders of the department. Whoever violates this	9182
provision shall thereafter be disqualified from acting as an	9183
officer or employee or in any other capacity under appointment or	9184
employment of the department.	9185

(B)(1) For purposes of an audit pursuant to section 117.15 of	9186
the Revised Code, or an audit of the department pursuant to	9187
Chapter 117. of the Revised Code, or an audit, pursuant to that	9188
chapter, the objective of which is to express an opinion on a	9189
financial report or statement prepared or issued pursuant to	9190
division (A)(7) or (9) of section 126.21 of the Revised Code, the	9191
officers and employees of the auditor of state charged with	9192
conducting the audit shall have access to and the right to examine	9193
any state tax returns and state tax return information in the	9194
possession of the department to the extent that the access and	9195
examination are necessary for purposes of the audit. Any	9196
information acquired as the result of that access and examination	9197
shall not be divulged for any purpose other than as required for	9198
the audit or unless the officers and employees are required to	9199
testify in a court or proceeding under compulsion of legal	9200
process. Whoever violates this provision shall thereafter be	9201
disqualified from acting as an officer or employee or in any other	9202
capacity under appointment or employment of the auditor of state.	9203

(2) For purposes of an internal audit pursuant to section	9204
126.45 of the Revised Code, the officers and employees of the	9205
office of internal auditing in the office of budget and management	9206
charged with conducting the internal audit shall have access to	9207
and the right to examine any state tax returns and state tax	9208
return information in the possession of the department to the	9209
extent that the access and examination are necessary for purposes	9210
of the internal audit. Any information acquired as the result of	9211
that access and examination shall not be divulged for any purpose	9212
other than as required for the internal audit or unless the	9213
officers and employees are required to testify in a court or	9214
proceeding under compulsion of legal process. Whoever violates	9215
this provision shall thereafter be disqualified from acting as an	9216
officer or employee or in any other capacity under appointment or	9217
employment of the office of internal auditing.	9218

(3) As provided by section 6103(d)(2) of the Internal Revenue	9219
Code, any federal tax returns or federal tax information that the	9220
department has acquired from the internal revenue service, through	9221
federal and state statutory authority, may be disclosed to the	9222
auditor of state or the office of internal auditing solely for	9223
purposes of an audit of the department.	9224

(C) Division (A) of this section does not prohibit any of the	9225
following:	9226

(1) Divulging information contained in applications,	9227
complaints, and related documents filed with the department under	9228
section 5715.27 of the Revised Code or in applications filed with	9229
the department under section 5715.39 of the Revised Code;	9230

(2) Providing information to the office of child support	9231
within the department of job and family services pursuant to	9232
section 3125.43 of the Revised Code;	9233

(3) Disclosing to the board of motor vehicle collision repair	9234
registration any information in the possession of the department	9235
that is necessary for the board to verify the existence of an	9236
applicant's valid vendor's license and current state tax	9237
identification number under section 4775.07 of the Revised Code;	9238

(4) Providing information to the administrator of workers'	9239
compensation pursuant to sections 4123.271 and 4123.591 of the	9240
Revised Code;	9241

(5) Providing to the attorney general information the	9242
department obtains under division (J) of section 1346.01 of the	9243
Revised Code;	9244

(6) Permitting properly authorized officers, employees, or	9245
agents of a municipal corporation from inspecting reports or	9246
information pursuant to rules adopted under section 5745.16 of the	9247
Revised Code;	9248

(7) Providing information regarding the name, account number,	9249
or business address of a holder of a vendor's license issued	9250
pursuant to section 5739.17 of the Revised Code, a holder of a	9251
direct payment permit issued pursuant to section 5739.031 of the	9252
Revised Code, or a seller having a use tax account maintained	9253
pursuant to section 5741.17 of the Revised Code, or information	9254
regarding the active or inactive status of a vendor's license,	9255
direct payment permit, or seller's use tax account;	9256

(8) Releasing invoices or invoice information furnished under	9257
section 4301.433 of the Revised Code pursuant to that section;	9258

(9) Providing to a county auditor notices or documents	9259
concerning or affecting the taxable value of property in the	9260
county auditor's county. Unless authorized by law to disclose	9261
documents so provided, the county auditor shall not disclose such	9262
documents;	9263

(10) Providing to a county auditor sales or use tax return or	9264
audit information under section 333.06 of the Revised Code;	9265

(11) Subject to section 4301.441 of the Revised Code,	9266
disclosing to the appropriate state agency information in the	9267
possession of the department of taxation that is necessary to	9268
verify a permit holder's total gallonage or noncompliance with	9269
taxes levied under Chapter 4301. or 4305. of the Revised Code;	9270

(12) Disclosing to the department of natural resources	9271
information in the possession of the department that is necessary	9272
to verify the taxpayer's compliance with division (A)(1), (8), or	9273
(9) of section 5749.02 of the Revised Code.	9274

Sec. 5703.57. (A) As used in this section, "Ohio business	9275
gateway" has the same meaning as in section 718.051 of the Revised	9276
Code.	9277

(B) There is hereby created the Ohio business gateway	9278
steering committee to direct the continuing development of the	9279
Ohio business gateway and to oversee its operations. The committee	9280
shall provide general oversight regarding operation of the Ohio	9281
business gateway and shall recommend to the department of	9282
administrative services enhancements that will improve the Ohio	9283
business gateway. The committee shall consider all banking,	9284
technological, administrative, and other issues associated with	9285
the Ohio business gateway and shall make recommendations regarding	9286
the type of reporting forms or other tax documents to be filed	9287
through the Ohio business gateway.	9288

9289

(1) The following members, appointed by the governor with the	9290
advice and consent of the senate:	9291

(a) Not more than two representatives of the business	9292
community;	9293

(b) Not more than three representatives of municipal tax	9294
administrators; and	9295

9296

(2) The following ex officio members:

9297

(a) The director or other highest officer of each state	9298
agency that has tax reporting forms or other tax documents filed	9299
with it through the Ohio business gateway or the director's	9300
designee;	9301

(b) The secretary of state or the secretary of state's	9302
designee;	9303

(c) The treasurer of state or the treasurer of state's	9304
designee;	9305

(d) The director of budget and management or the director's	9306
designee;	9307

(e) The ~~director of the office of information technology~~	9308
state chief information officer or the ~~director's~~officer's	9309
designee; ~~and~~	9310

(f) The tax commissioner or the tax commissioner's designee;	9311
and	9312

(g) The director of development or the director's designee.

9313

An appointed member shall serve until the member resigns or	9314
is removed by the governor. Vacancies shall be filled in the same	9315
manner as original appointments.	9316

(D) A vacancy on the committee does not impair the right of	9317
the other members to exercise all the functions of the committee.	9318
The presence of a majority of the members of the committee	9319
constitutes a quorum for the conduct of business of the committee.	9320
The concurrence of at least a majority of the members of the	9321
committee is necessary for any action to be taken by the	9322
committee. On request, each member of the committee shall be	9323
reimbursed for the actual and necessary expenses incurred in the	9324
discharge of the member's duties.	9325

(E) The committee is a part of the department of taxation for	9326
administrative purposes.	9327

(F) Each year, the governor shall select a member of the	9328
committee to serve as chairperson. The chairperson shall appoint	9329
an official or employee of the department of taxation to act as	9330
the committee's secretary. The secretary shall keep minutes of the	9331
committee's meetings and a journal of all meetings, proceedings,	9332
findings, and determinations of the committee.	9333

(G) The committee shall hire professional, technical, and	9334
clerical staff needed to support its activities.	9335

(H) The committee shall meet as often as necessary to perform	9336
its duties.	9337

Sec. 5703.82. (A) Not later than April 1, 2009, the	9338
department of taxation shall acquire the necessary hardware,	9339
software, and services to establish and implement a tax discovery	9340
data system to increase the efficiency of tax collections in the	9341
state. The system must be fully integrated and pre-staged for	9342
the purposes of assisting in revenue analysis, discovering	9343
noncompliant taxpayers, and collecting taxes from those	9344
taxpayers. The system shall consolidate tax data from various	9345
mainframe systems and operate as a single tax discovery data	9346
system. The department shall contract, pursuant to a competitive	9347
bidding process, for the necessary hardware, software, and	9348
services to implement the tax discovery data system.	9349

(B) There is hereby created in the state treasury the	9350
discovery project fund. All money to the credit of the fund shall	9351
be used to pay the costs of implementing and operating the tax	9352
discovery data system and to defray the costs incurred by the	9353
department of taxation in administering the system.	9354

(C) Beginning July 1, 2009, on or before the first day of	9355
January, April, July, and October of each calendar year, the tax	9356
commissioner shall determine and certify to the director of budget	9357
and management the amount needed to pay the costs of operating the	9358
tax discovery data system in the previous calendar quarter and the	9359
costs incurred in the previous calendar quarter by the department	9360
of taxation in administering the system. The director shall	9361
provide for payment from the general revenue fund to the discovery	9362
project fund of the amount so certified.	9363

Sec. 5709.121. (A) Real property and tangible personal	9364
property belonging to a charitable or educational institution or	9365
to the state or a political subdivision, shall be considered as	9366
used exclusively for charitable or public purposes by such	9367
institution, the state, or political subdivision, if it meets one	9368
of the following requirements:	9369

(1) It is used by such institution, the state, or political	9370
subdivision, or by one or more other such institutions, the state,	9371
or political subdivisions under a lease, sublease, or other	9372
contractual arrangement:	9373

(a) As a community or area center in which presentations in	9374
music, dramatics, the arts, and related fields are made in order	9375
to foster public interest and education therein;	9376

(b) For other charitable, educational, or public purposes.

9377

(2) It is made available under the direction or control of	9378
such institution, the state, or political subdivision for use in	9379
furtherance of or incidental to its charitable, educational, or	9380
public purposes and not with the view to profit.	9381

(3) It is used by an organization described in division (D)	9382
of section 5709.12 of the Revised Code. If the organization is a	9383
corporation that receives a grant under the Thomas Alva Edison	9384
grant program authorized by division (C) of section 122.33 of the	9385
Revised Code at any time during the tax year, "used," for the	9386
purposes of this division, includes holding property for lease or	9387
resale to others.	9388

(B)(1) Property described in division (A)(1)(a) of this	9389
section shall continue to be considered as used exclusively for	9390
charitable or public purposes even if the property is conveyed	9391
through one conveyance or a series of conveyances to an entity	9392
that is not a charitable or educational institution and is not the	9393
state or a political subdivision, provided that all of the	9394
following conditions apply with respect to that property:	9395

(a) The property has been listed as exempt on the county	9396
auditor's tax list and duplicate for the county in which it is	9397
located for the ten tax years immediately preceding the year in	9398
which the property is conveyed through one conveyance or a series	9399
of conveyances;	9400

(b) The owner to which the property is conveyed through one	9401
conveyance or a series of conveyances leases the property through	9402
one lease or a series of leases to the entity that owned or	9403
occupied the property for the ten tax years immediately preceding	9404
the year in which the property is conveyed or an affiliate of such	9405
prior owner or occupant;	9406

(c) The property includes improvements that are at least	9407
fifty years old;	9408

(d) The property is being renovated in connection with a	9409
claim for historic preservation tax credits available under	9410
federal law;	9411

(e) The property continues to be used for the purposes	9412
described in division (A)(1)(a) of this section after its	9413
conveyance; and	9414

(f) The property is certified by the United States secretary	9415
of the interior as a "certified historic structure" or certified	9416
as part of a certified historic structure.	9417

(2) Notwithstanding section 5715.27 of the Revised Code, an	9418
application for exemption from taxation of property described in	9419
division (B)(1) of this section may be filed by either the owner	9420
of the property or its occupant.	9421

(C) For purposes of this section, an institution is a	9422
charitable institution if the institution is a nonprofit	9423
corporation or association, no part of the net earnings of which	9424
inures to the benefit of any private shareholder or individual, is	9425
exempt from federal income taxation under section 501(a) of the	9426
Internal Revenue Code, the majority of the institution's board of	9427
directors are appointed by the mayor or legislative authority of a	9428
municipal corporation or a board of county commissioners, or a	9429
combination thereof, and the primary purpose of the institution is	9430
to assist in the development and revitalization of downtown urban	9431
areas.	9432

Sec. 5727.85. (A) By the thirty-first day of July of each	9433
year, beginning in 2002 and ending in 2016, the department of	9434
education shall determine the following for each school district	9435
and each joint vocational school district ~~eligible for payment~~	9436
~~under division (C) or (D) of this section~~:	9437

(1) The state education aid offset, which is the difference	9438
obtained by subtracting the amount described in division (A)(1)(b)	9439
of this section from the amount described in division (A)(1)(a) of	9440
this section:	9441

(a) The state education aid computed for the school district	9442
or joint vocational school district for the current fiscal year as	9443
of the thirty-first day of July;	9444

(b) The state education aid that would be computed for the	9445
school district or joint vocational school district for the	9446
current fiscal year as of the thirty-first day of July if the	9447
recognized valuation included the tax value loss for the school	9448
district or joint vocational school district.	9449

(2) The greater of zero or the difference obtained by	9450
subtracting the state education aid offset determined under	9451
division (A)(1) of this section from the fixed-rate levy loss	9452
certified under division (J) of section 5727.84 of the Revised	9453
Code for all taxing districts in each school district and joint	9454
vocational school district.	9455

By the fifth day of August of each such year, the department	9456
of education shall certify the amount so determined under division	9457
(A)(1) of this section to the director of budget and management.	9458

(B) Not later than the thirty-first day of October of the	9459
years 2006 through 2016, the department of education shall	9460
determine all of the following for each school district:	9461

(1) The amount obtained by subtracting the district's state	9462
education aid computed for fiscal year 2002 from the district's	9463
state education aid computed for the current fiscal year as of the	9464
fifteenth day of July, by including in the definition of	9465
recognized valuation the machinery and equipment, inventory,	9466
furniture and fixtures, and telephone property tax value losses,	9467
as defined in section 5751.20 of the Revised Code, for the school	9468
district or joint vocational school district for the preceding tax	9469
year;	9470

(2) The inflation-adjusted property tax loss. The	9471
inflation-adjusted property tax loss equals the fixed-rate levy	9472
loss, excluding the tax loss from levies within the ten-mill	9473
limitation to pay debt charges, determined under division (G) of	9474
section 5727.84 of the Revised Code for all taxing districts in	9475
each school district, plus the product obtained by multiplying	9476
that loss by the cumulative percentage increase in the consumer	9477
price index from January 1, 2002, to the thirtieth day of June of	9478
the current year.	9479

(3) The difference obtained by subtracting the amount	9480
computed under division (B)(1) from the amount of the	9481
inflation-adjusted property tax loss. If this difference is zero	9482
or a negative number, no further payments shall be made under	9483
division (C) of this section to the school district from the	9484
school district property tax replacement fund.	9485

(C) The department of education shall pay from the school	9486
district property tax replacement fund to each school district all	9487
of the following:	9488

(1) In February 2002, one-half of the fixed-rate levy loss	9489
certified under division (J) of section 5727.84 of the Revised	9490
Code between the twenty-first and twenty-eighth days of February.	9491

(2) From August 2002 through August 2017, one-half of the	9492
amount calculated for that fiscal year under division (A)(2) of	9493
this section between the twenty-first and twenty-eighth days of	9494
August and of February, provided the difference computed under	9495
division (B)(3) of this section is not less than or equal to zero.	9496

For taxes levied within the ten-mill limitation for debt	9497
purposes in tax year 1998 in the case of electric company tax	9498
value losses, and in tax year 1999 in the case of natural gas	9499
company tax value losses, payments shall be made equal to one	9500
hundred per cent of the loss computed as if the tax were a	9501
fixed-rate levy, but those payments shall extend from fiscal year	9502
2006 through fiscal year 2016.	9503

The department of education shall report to each school	9504
district the apportionment of the payments among the school	9505
district's funds based on the certifications under division (J) of	9506
section 5727.84 of the Revised Code.	9507

(D) Not later than January 1, 2002, for all taxing districts	9508
in each joint vocational school district, the tax commissioner	9509
shall certify to the department of education the fixed-rate levy	9510
loss determined under division (G) of section 5727.84 of the	9511
Revised Code. From February 2002 to August 2016, the department	9512
shall pay from the school district property tax replacement fund	9513
to the joint vocational school district one-half of the amount	9514
calculated for that fiscal year under division (A)(2) of this	9515
section between the twenty-first and twenty-eighth days of August	9516
and of February.	9517

(E)(1) Not later than January 1, 2002, for each fixed-sum	9518
levy levied by each school district or joint vocational school	9519
district and for each year for which a determination is made under	9520
division (H) of section 5727.84 of the Revised Code that a	9521
fixed-sum levy loss is to be reimbursed, the tax commissioner	9522
shall certify to the department of education the fixed-sum levy	9523
loss determined under that division. The certification shall cover	9524
a time period sufficient to include all fixed-sum levies for which	9525
the tax commissioner made such a determination. The department	9526
shall pay from the school district property tax replacement fund	9527
to the school district or joint vocational school district	9528
one-half of the fixed-sum levy loss so certified for each year	9529
between the twenty-first and twenty-eighth days of August and of	9530
February.	9531

(2) Beginning in 2003, by the thirty-first day of January of	9532
each year, the tax commissioner shall review the certification	9533
originally made under division (E)(1) of this section. If the	9534
commissioner determines that a debt levy that had been scheduled	9535
to be reimbursed in the current year has expired, a revised	9536
certification for that and all subsequent years shall be made to	9537
the department of education.	9538

(F) If the balance of the half-mill equalization fund created	9539
under section 3318.18 of the Revised Code is insufficient to make	9540
the full amount of payments required under division (D) of that	9541
section, the department of education, at the end of the third	9542
quarter of the fiscal year, shall certify to the director of	9543
budget and management the amount of the deficiency, and the	9544
director shall transfer an amount equal to the deficiency from the	9545
school district property tax replacement fund to the half-mill	9546
equalization fund.	9547

(G) Beginning in August 2002, and ending in May 2017, the	9548
director of budget and management shall transfer from the school	9549
district property tax replacement fund to the general revenue fund	9550
each of the following:	9551

(1) Between the twenty-eighth day of August and the fifth day	9552
of September, the lesser of one-half of the amount certified for	9553
that fiscal year under division (A)(2) of this section or the	9554
balance in the school district property tax replacement fund;	9555

(2) Between the first and fifth days of May, the lesser of	9556
one-half of the amount certified for that fiscal year under	9557
division (A)(2) of this section or the balance in the school	9558
district property tax replacement fund.	9559

(H) On the first day of June each year, the director of	9560
budget and management shall transfer any balance remaining in the	9561
school district property tax replacement fund after the payments	9562
have been made under divisions (C), (D), (E), (F), and (G) of this	9563
section to the half-mill equalization fund created under section	9564
3318.18 of the Revised Code to the extent required to make any	9565
payments in the current fiscal year under that section, and shall	9566
transfer the remaining balance to the general revenue fund.	9567

(I) From fiscal year 2002 through fiscal year 2016, if the	9568
total amount in the school district property tax replacement fund	9569
is insufficient to make all payments under divisions (C), (D),	9570
(E), and (F) of this section at the time the payments are to be	9571
made, the director of budget and management shall transfer from	9572
the general revenue fund to the school district property tax	9573
replacement fund the difference between the total amount to be	9574
paid and the total amount in the school district property tax	9575
replacement fund, except that no transfer shall be made by reason	9576
of a deficiency to the extent that it results from the amendment	9577
of section 5727.84 of the Revised Code by Amended Substitute House	9578
Bill No. 95 of the 125th general assembly.	9579

(J) If all of the territory of a school district or joint	9580
vocational school district is merged with an existing district, or	9581
if a part of the territory of a school district or joint	9582
vocational school district is transferred to an existing or new	9583
district, the department of education, in consultation with the	9584
tax commissioner, shall adjust the payments made under this	9585
section as follows:	9586

(1) For the merger of all of the territory of two or more	9587
districts, the fixed-rate levy loss and the fixed-sum levy loss of	9588
the successor district shall be equal to the sum of the fixed-rate	9589
levy losses and the fixed-sum levy losses for each of the	9590
districts involved in the merger.	9591

(2) For the transfer of a part of one district's territory to	9592
an existing district, the amount of the fixed-rate levy loss that	9593
is transferred to the recipient district shall be an amount equal	9594
to the transferring district's total fixed-rate levy loss times a	9595
fraction, the numerator of which is the value of electric company	9596
tangible personal property located in the part of the territory	9597
that was transferred, and the denominator of which is the total	9598
value of electric company tangible personal property located in	9599
the entire district from which the territory was transferred. The	9600
value of electric company tangible personal property under this	9601
division shall be determined for the most recent year for which	9602
data is available. Fixed-sum levy losses for both districts shall	9603
be determined under division (J)(4) of this section.	9604

(3) For the transfer of a part of the territory of one or	9605
more districts to create a new district:	9606

(a) If the new district is created on or after January 1,	9607
2000, but before January 1, 2005, the new district shall be paid	9608
its current fixed-rate levy loss through August 2009. From	9609
February 2010 to August 2016, the new district shall be paid the	9610
lesser of: (i) the amount calculated under division (C)(2) of	9611
this section or (ii) an amount equal to the new district's	9612
fixed-rate levy loss multiplied by the percentage prescribed by	9613
the following schedule:	9614

YEAR	PERCENTAGE	9615
2010	70%	9616
2011	70%	9617
2012	60%	9618
2013	50%	9619
2014	40%	9620
2015	24%	9621
2016	11.5%	9622
2017 and thereafter	0%	9623

Fixed-sum levy losses for the districts shall be determined	9624
under division (J)(4) of this section.	9625

(b) If the new district is created on or after January 1,	9626
2005, the new district shall be deemed not to have any fixed-rate	9627
levy loss or, except as provided in division (J)(4) of this	9628
section, fixed-sum levy loss. The district or districts from which	9629
the territory was transferred shall have no reduction in their	9630
fixed-rate levy loss, or, except as provided in division (J)(4) of	9631
this section, their fixed-sum levy loss.	9632

(4) If a recipient district under division (J)(2) of this	9633
section or a new district under division (J)(3)(a) or (b) of this	9634
section takes on debt from one or more of the districts from which	9635
territory was transferred, and any of the districts transferring	9636
the territory had fixed-sum levy losses, the department of	9637
education, in consultation with the tax commissioner, shall make	9638
an equitable division of the fixed-sum levy losses.	9639

(K) There is hereby created the public utility property tax	9640
study committee, effective January 1, 2011. The committee shall	9641
consist of the following seven members: the tax commissioner,	9642
three members of the senate appointed by the president of the	9643
senate, and three members of the house of representatives	9644
appointed by the speaker of the house of representatives. The	9645
appointments shall be made not later than January 31, 2011. The	9646
tax commissioner shall be the chairperson of the committee.	9647

The committee shall study the extent to which each school	9648
district or joint vocational school district has been compensated,	9649
under sections 5727.84 and 5727.85 of the Revised Code as enacted	9650
by Substitute Senate Bill No. 3 of the 123rd general assembly and	9651
any subsequent acts, for the property tax loss caused by the	9652
reduction in the assessment rates for natural gas, electric, and	9653
rural electric company tangible personal property. Not later than	9654
June 30, 2011, the committee shall issue a report of its findings,	9655
including any recommendations for providing additional	9656
compensation for the property tax loss or regarding remedial	9657
legislation, to the president of the senate and the speaker of the	9658
house of representatives, at which time the committee shall cease	9659
to exist.	9660

The department of taxation and department of education shall	9661
provide such information and assistance as is required for the	9662
committee to carry out its duties.	9663

Sec. 5739.01. As used in this chapter:

9664

(A) "Person" includes individuals, receivers, assignees,	9665
trustees in bankruptcy, estates, firms, partnerships,	9666
associations, joint-stock companies, joint ventures, clubs,	9667
societies, corporations, the state and its political subdivisions,	9668
and combinations of individuals of any form.	9669

(B) "Sale" and "selling" include all of the following	9670
transactions for a consideration in any manner, whether absolutely	9671
or conditionally, whether for a price or rental, in money or by	9672
exchange, and by any means whatsoever:	9673

(1) All transactions by which title or possession, or both,	9674
of tangible personal property, is or is to be transferred, or a	9675
license to use or consume tangible personal property is or is to	9676
be granted;	9677

(2) All transactions by which lodging by a hotel is or is to	9678
be furnished to transient guests;	9679

(3) All transactions by which:

9680

(a) An item of tangible personal property is or is to be	9681
repaired, except property, the purchase of which would not be	9682
subject to the tax imposed by section 5739.02 of the Revised Code;	9683

(b) An item of tangible personal property is or is to be	9684
installed, except property, the purchase of which would not be	9685
subject to the tax imposed by section 5739.02 of the Revised Code	9686
or property that is or is to be incorporated into and will become	9687
a part of a production, transmission, transportation, or	9688
distribution system for the delivery of a public utility service;	9689

(c) The service of washing, cleaning, waxing, polishing, or	9690
painting a motor vehicle is or is to be furnished;	9691

(d) Until August 1, 2003, industrial laundry cleaning	9692
services are or are to be provided and, on and after August 1,	9693
2003, laundry and dry cleaning services are or are to be provided;	9694

(e) Automatic data processing, computer services, or	9695
electronic information services are or are to be provided for use	9696
in business when the true object of the transaction is the receipt	9697
by the consumer of automatic data processing, computer services,	9698
or electronic information services rather than the receipt of	9699
personal or professional services to which automatic data	9700
processing, computer services, or electronic information services	9701
are incidental or supplemental. Notwithstanding any other	9702
provision of this chapter, such transactions that occur between	9703
members of an affiliated group are not sales. An "affiliated	9704
group" means two or more persons related in such a way that one	9705
person owns or controls the business operation of another member	9706
of the group. In the case of corporations with stock, one	9707
corporation owns or controls another if it owns more than fifty	9708
per cent of the other corporation's common stock with voting	9709
rights.	9710

(f) Telecommunications service, including prepaid calling	9711
service, prepaid wireless calling service, or ancillary service,	9712
is or is to be provided, but not including coin-operated telephone	9713
service;	9714

(g) Landscaping and lawn care service is or is to be	9715
provided;	9716

(h) Private investigation and security service is or is to be	9717
provided;	9718

(i) Information services or tangible personal property is	9719
provided or ordered by means of a nine hundred telephone call;	9720

(j) Building maintenance and janitorial service is or is to	9721
be provided;	9722

(k) Employment service is or is to be provided;

9723

(l) Employment placement service is or is to be provided;

9724

(m) Exterminating service is or is to be provided;

9725

(n) Physical fitness facility service is or is to be	9726
provided;	9727

(o) Recreation and sports club service is or is to be	9728
provided;	9729

(p) On and after August 1, 2003, satellite broadcasting	9730
service is or is to be provided;	9731

(q) On and after August 1, 2003, personal care service is or	9732
is to be provided to an individual. As used in this division,	9733
"personal care service" includes skin care, the application of	9734
cosmetics, manicuring, pedicuring, hair removal, tattooing, body	9735
piercing, tanning, massage, and other similar services. "Personal	9736
care service" does not include a service provided by or on the	9737
order of a licensed physician or licensed chiropractor, or the	9738
cutting, coloring, or styling of an individual's hair.	9739

(r) On and after August 1, 2003, the transportation of	9740
persons by motor vehicle or aircraft is or is to be provided, when	9741
the transportation is entirely within this state, except for	9742
transportation provided by an ambulance service, by a transit bus,	9743
as defined in section 5735.01 of the Revised Code, and	9744
transportation provided by a citizen of the United States holding	9745
a certificate of public convenience and necessity issued under 49	9746
U.S.C. 41102;	9747

(s) On and after August 1, 2003, motor vehicle towing service	9748
is or is to be provided. As used in this division, "motor vehicle	9749
towing service" means the towing or conveyance of a wrecked,	9750
disabled, or illegally parked motor vehicle.	9751

(t) On and after August 1, 2003, snow removal service is or	9752
is to be provided. As used in this division, "snow removal	9753
service" means the removal of snow by any mechanized means, but	9754
does not include the providing of such service by a person that	9755
has less than five thousand dollars in sales of such service	9756
during the calendar year.	9757

(u) Electronic publishing service is or is to be provided to	9758
a consumer for use in business, except that such transactions	9759
occurring between members of an affiliated group, as defined in	9760
division (B)(3)(e) of this section, are not sales.	9761

(4) All transactions by which printed, imprinted,	9762
overprinted, lithographic, multilithic, blueprinted, photostatic,	9763
or other productions or reproductions of written or graphic matter	9764
are or are to be furnished or transferred;	9765

(5) The production or fabrication of tangible personal	9766
property for a consideration for consumers who furnish either	9767
directly or indirectly the materials used in the production of	9768
fabrication work; and include the furnishing, preparing, or	9769
serving for a consideration of any tangible personal property	9770
consumed on the premises of the person furnishing, preparing, or	9771
serving such tangible personal property. Except as provided in	9772
section 5739.03 of the Revised Code, a construction contract	9773
pursuant to which tangible personal property is or is to be	9774
incorporated into a structure or improvement on and becoming a	9775
part of real property is not a sale of such tangible personal	9776
property. The construction contractor is the consumer of such	9777
tangible personal property, provided that the sale and	9778
installation of carpeting, the sale and installation of	9779
agricultural land tile, the sale and erection or installation of	9780
portable grain bins, or the provision of landscaping and lawn care	9781
service and the transfer of property as part of such service is	9782
never a construction contract.	9783

As used in division (B)(5) of this section:

9784

(a) "Agricultural land tile" means fired clay or concrete	9785
tile, or flexible or rigid perforated plastic pipe or tubing,	9786
incorporated or to be incorporated into a subsurface drainage	9787
system appurtenant to land used or to be used directly in	9788
production by farming, agriculture, horticulture, or floriculture.	9789
The term does not include such materials when they are or are to	9790
be incorporated into a drainage system appurtenant to a building	9791
or structure even if the building or structure is used or to be	9792
used in such production.	9793

(b) "Portable grain bin" means a structure that is used or to	9794
be used by a person engaged in farming or agriculture to shelter	9795
the person's grain and that is designed to be disassembled without	9796
significant damage to its component parts.	9797

(6) All transactions in which all of the shares of stock of a	9798
closely held corporation are transferred, if the corporation is	9799
not engaging in business and its entire assets consist of boats,	9800
planes, motor vehicles, or other tangible personal property	9801
operated primarily for the use and enjoyment of the shareholders;	9802

(7) All transactions in which a warranty, maintenance or	9803
service contract, or similar agreement by which the vendor of the	9804
warranty, contract, or agreement agrees to repair or maintain the	9805
tangible personal property of the consumer is or is to be	9806
provided;	9807

(8) The transfer of copyrighted motion picture films used	9808
solely for advertising purposes, except that the transfer of such	9809
films for exhibition purposes is not a sale.;	9810

(9) On and after August 1, 2003, all transactions by which	9811
tangible personal property is or is to be stored, except such	9812
property that the consumer of the storage holds for sale in the	9813
regular course of business;	9814

(10) All transactions in which "guaranteed auto protection"	9815
is provided whereby a person promises to pay to the consumer the	9816
difference between the amount the consumer receives from motor	9817
vehicle insurance and the amount the consumer owes to a person	9818
holding title to or a lien on the consumer's motor vehicle in the	9819
event the consumer's motor vehicle suffers a total loss under the	9820
terms of the motor vehicle insurance policy or is stolen and not	9821
recovered, if the protection and its price are included in the	9822
purchase or lease agreement.	9823

Except as provided in this section, "sale" and "selling" do	9824
not include transfers of interest in leased property where the	9825
original lessee and the terms of the original lease agreement	9826
remain unchanged, or professional, insurance, or personal service	9827
transactions that involve the transfer of tangible personal	9828
property as an inconsequential element, for which no separate	9829
charges are made.	9830

(C) "Vendor" means the person providing the service or by	9831
whom the transfer effected or license given by a sale is or is to	9832
be made or given and, for sales described in division (B)(3)(i) of	9833
this section, the telecommunications service vendor that provides	9834
the nine hundred telephone service; if two or more persons are	9835
engaged in business at the same place of business under a single	9836
trade name in which all collections on account of sales by each	9837
are made, such persons shall constitute a single vendor.	9838

Physicians, dentists, hospitals, and veterinarians who are	9839
engaged in selling tangible personal property as received from	9840
others, such as eyeglasses, mouthwashes, dentifrices, or similar	9841
articles, are vendors. Veterinarians who are engaged in	9842
transferring to others for a consideration drugs, the dispensing	9843
of which does not require an order of a licensed veterinarian or	9844
physician under federal law, are vendors.	9845

(D)(1) "Consumer" means the person for whom the service is	9846
provided, to whom the transfer effected or license given by a sale	9847
is or is to be made or given, to whom the service described in	9848
division (B)(3)(f) or (i) of this section is charged, or to whom	9849
the admission is granted.	9850

(2) Physicians, dentists, hospitals, and blood banks operated	9851
by nonprofit institutions and persons licensed to practice	9852
veterinary medicine, surgery, and dentistry are consumers of all	9853
tangible personal property and services purchased by them in	9854
connection with the practice of medicine, dentistry, the rendition	9855
of hospital or blood bank service, or the practice of veterinary	9856
medicine, surgery, and dentistry. In addition to being consumers	9857
of drugs administered by them or by their assistants according to	9858
their direction, veterinarians also are consumers of drugs that	9859
under federal law may be dispensed only by or upon the order of a	9860
licensed veterinarian or physician, when transferred by them to	9861
others for a consideration to provide treatment to animals as	9862
directed by the veterinarian.	9863

(3) A person who performs a facility management, or similar	9864
service contract for a contractee is a consumer of all tangible	9865
personal property and services purchased for use in connection	9866
with the performance of such contract, regardless of whether title	9867
to any such property vests in the contractee. The purchase of such	9868
property and services is not subject to the exception for resale	9869
under division (E)(1) of this section.	9870

(4)(a) In the case of a person who purchases printed matter	9871
for the purpose of distributing it or having it distributed to the	9872
public or to a designated segment of the public, free of charge,	9873
that person is the consumer of that printed matter, and the	9874
purchase of that printed matter for that purpose is a sale.	9875

(b) In the case of a person who produces, rather than	9876
purchases, printed matter for the purpose of distributing it or	9877
having it distributed to the public or to a designated segment of	9878
the public, free of charge, that person is the consumer of all	9879
~~tangile~~tangible personal property and services purchased for use	9880
or consumption in the production of that printed matter. That	9881
person is not entitled to claim exemption under division	9882
(B)(42)(f) of section 5739.02 of the Revised Code for any	9883
material incorporated into the printed matter or any equipment,	9884
supplies, or services primarily used to produce the printed	9885
matter.	9886

(c) The distribution of printed matter to the public or to a	9887
designated segment of the public, free of charge, is not a sale to	9888
the members of the public to whom the printed matter is	9889
distributed or to any persons who purchase space in the printed	9890
matter for advertising or other purposes.	9891

(5) A person who makes sales of any of the services listed in	9892
division (B)(3) of this section is the consumer of any tangible	9893
personal property used in performing the service. The purchase of	9894
that property is not subject to the resale exception under	9895
division (E)(1) of this section.	9896

(6) A person who engages in highway transportation for hire	9897
is the consumer of all packaging materials purchased by that	9898
person and used in performing the service, except for packaging	9899
materials sold by such person in a transaction separate from the	9900
service.	9901

(E) "Retail sale" and "sales at retail" include all sales,	9902
except those in which the purpose of the consumer is to resell the	9903
thing transferred or benefit of the service provided, by a person	9904
engaging in business, in the form in which the same is, or is to	9905
be, received by the person.	9906

(F) "Business" includes any activity engaged in by any person	9907
with the object of gain, benefit, or advantage, either direct or	9908
indirect. "Business" does not include the activity of a person in	9909
managing and investing the person's own funds.	9910

(G) "Engaging in business" means commencing, conducting, or	9911
continuing in business, and liquidating a business when the	9912
liquidator thereof holds itself out to the public as conducting	9913
such business. Making a casual sale is not engaging in business.	9914

(H)(1)(a) "Price," except as provided in divisions (H)(2) and	9915
(3) of this section, means the total amount of consideration,	9916
including cash, credit, property, and services, for which tangible	9917
personal property or services are sold, leased, or rented, valued	9918
in money, whether received in money or otherwise, without any	9919
deduction for any of the following:	9920

(i) The vendor's cost of the property sold;

9921

(ii) The cost of materials used, labor or service costs,	9922
interest, losses, all costs of transportation to the vendor, all	9923
taxes imposed on the vendor, including the tax imposed under	9924
Chapter 5751. of the Revised Code, and any other expense of the	9925
vendor;	9926

(iii) Charges by the vendor for any services necessary to	9927
complete the sale;	9928

(iv) On and after August 1, 2003, delivery charges. As used	9929
in this division, "delivery charges" means charges by the vendor	9930
for preparation and delivery to a location designated by the	9931
consumer of tangible personal property or a service, including	9932
transportation, shipping, postage, handling, crating, and packing.	9933

(v) Installation charges;

9934

(vi) Credit for any trade-in.

9935

(b) "Price" includes consideration received by the vendor	9936
from a third party, if the vendor actually receives the	9937
consideration from a party other than the consumer, and the	9938
consideration is directly related to a price reduction or discount	9939
on the sale; the vendor has an obligation to pass the price	9940
reduction or discount through to the consumer; the amount of the	9941
consideration attributable to the sale is fixed and determinable	9942
by the vendor at the time of the sale of the item to the consumer;	9943
and one of the following criteria is met:	9944

(i) The consumer presents a coupon, certificate, or other	9945
document to the vendor to claim a price reduction or discount	9946
where the coupon, certificate, or document is authorized,	9947
distributed, or granted by a third party with the understanding	9948
that the third party will reimburse any vendor to whom the coupon,	9949
certificate, or document is presented;	9950

(ii) The consumer identifies the consumer's self to the	9951
seller as a member of a group or organization entitled to a price	9952
reduction or discount. A preferred customer card that is available	9953
to any patron does not constitute membership in such a group or	9954
organization.	9955

(iii) The price reduction or discount is identified as a	9956
third party price reduction or discount on the invoice received by	9957
the consumer, or on a coupon, certificate, or other document	9958
presented by the consumer.	9959

9960

(i) Discounts, including cash, term, or coupons that are not	9961
reimbursed by a third party that are allowed by a vendor and taken	9962
by a consumer on a sale;	9963

(ii) Interest, financing, and carrying charges from credit	9964
extended on the sale of tangible personal property or services, if	9965
the amount is separately stated on the invoice, bill of sale, or	9966
similar document given to the purchaser;	9967

(iii) Any taxes legally imposed directly on the consumer that	9968
are separately stated on the invoice, bill of sale, or similar	9969
document given to the consumer. For the purpose of this division,	9970
the tax imposed under Chapter 5751. of the Revised Code is not a	9971
tax directly on the consumer, even if the tax or a portion thereof	9972
is separately stated.	9973

(iv) Notwithstanding divisions (H)(1)(b)(i) to (iii) of this	9974
section, any discount allowed by an automobile manufacturer to its	9975
employee, or to the employee of a supplier, on the purchase of a	9976
new motor vehicle from a new motor vehicle dealer in this state.	9977

(2) In the case of a sale of any new motor vehicle by a new	9978
motor vehicle dealer, as defined in section 4517.01 of the Revised	9979
Code, in which another motor vehicle is accepted by the dealer as	9980
part of the consideration received, "price" has the same meaning	9981
as in division (H)(1) of this section, reduced by the credit	9982
afforded the consumer by the dealer for the motor vehicle received	9983
in trade.	9984

(3) In the case of a sale of any watercraft or outboard motor	9985
by a watercraft dealer licensed in accordance with section	9986
1547.543 of the Revised Code, in which another watercraft,	9987
watercraft and trailer, or outboard motor is accepted by the	9988
dealer as part of the consideration received, "price" has the same	9989
meaning as in division (H)(1) of this section, reduced by the	9990
credit afforded the consumer by the dealer for the watercraft,	9991
watercraft and trailer, or outboard motor received in trade. As	9992
used in this division, "watercraft" includes an outdrive unit	9993
attached to the watercraft.	9994

(I) "Receipts" means the total amount of the prices of the	9995
sales of vendors, provided that cash discounts allowed and taken	9996
on sales at the time they are consummated are not included, minus	9997
any amount deducted as a bad debt pursuant to section 5739.121 of	9998
the Revised Code. "Receipts" does not include the sale price of	9999
property returned or services rejected by consumers when the full	10000
sale price and tax are refunded either in cash or by credit.	10001

(J) "Place of business" means any location at which a person	10002
engages in business.	10003

(K) "Premises" includes any real property or portion thereof	10004
upon which any person engages in selling tangible personal	10005
property at retail or making retail sales and also includes any	10006
real property or portion thereof designated for, or devoted to,	10007
use in conjunction with the business engaged in by such person.	10008

(L) "Casual sale" means a sale of an item of tangible	10009
personal property that was obtained by the person making the sale,	10010
through purchase or otherwise, for the person's own use and was	10011
previously subject to any state's taxing jurisdiction on its sale	10012
or use, and includes such items acquired for the seller's use that	10013
are sold by an auctioneer employed directly by the person for such	10014
purpose, provided the location of such sales is not the	10015
auctioneer's permanent place of business. As used in this	10016
division, "permanent place of business" includes any location	10017
where such auctioneer has conducted more than two auctions during	10018
the year.	10019

(M) "Hotel" means every establishment kept, used, maintained,	10020
advertised, or held out to the public to be a place where sleeping	10021
accommodations are offered to guests, in which five or more rooms	10022
are used for the accommodation of such guests, whether the rooms	10023
are in one or several structures.	10024

(N) "Transient guests" means persons occupying a room or	10025
rooms for sleeping accommodations for less than thirty consecutive	10026
days.	10027

(O) "Making retail sales" means the effecting of transactions	10028
wherein one party is obligated to pay the price and the other	10029
party is obligated to provide a service or to transfer title to or	10030
possession of the item sold. "Making retail sales" does not	10031
include the preliminary acts of promoting or soliciting the retail	10032
sales, other than the distribution of printed matter which	10033
displays or describes and prices the item offered for sale, nor	10034
does it include delivery of a predetermined quantity of tangible	10035
personal property or transportation of property or personnel to or	10036
from a place where a service is performed, regardless of whether	10037
the vendor is a delivery vendor.	10038

(P) "Used directly in the rendition of a public utility	10039
service" means that property that is to be incorporated into and	10040
will become a part of the consumer's production, transmission,	10041
transportation, or distribution system and that retains its	10042
classification as tangible personal property after such	10043
incorporation; fuel or power used in the production, transmission,	10044
transportation, or distribution system; and tangible personal	10045
property used in the repair and maintenance of the production,	10046
transmission, transportation, or distribution system, including	10047
only such motor vehicles as are specially designed and equipped	10048
for such use. Tangible personal property and services used	10049
primarily in providing highway transportation for hire are not	10050
used directly in the rendition of a public utility service. In	10051
this definition, "public utility" includes a citizen of the United	10052
States holding, and required to hold, a certificate of public	10053
convenience and necessity issued under 49 U.S.C. 41102.	10054

(Q) "Refining" means removing or separating a desirable	10055
product from raw or contaminated materials by distillation or	10056
physical, mechanical, or chemical processes.	10057

(R) "Assembly" and "assembling" mean attaching or fitting	10058
together parts to form a product, but do not include packaging a	10059
product.	10060

(S) "Manufacturing operation" means a process in which	10061
materials are changed, converted, or transformed into a different	10062
state or form from which they previously existed and includes	10063
refining materials, assembling parts, and preparing raw materials	10064
and parts by mixing, measuring, blending, or otherwise committing	10065
such materials or parts to the manufacturing process.	10066
"Manufacturing operation" does not include packaging.	10067

(T) "Fiscal officer" means, with respect to a regional	10068
transit authority, the secretary-treasurer thereof, and with	10069
respect to a county that is a transit authority, the fiscal	10070
officer of the county transit board if one is appointed pursuant	10071
to section 306.03 of the Revised Code or the county auditor if the	10072
board of county commissioners operates the county transit system.	10073

(U) "Transit authority" means a regional transit authority	10074
created pursuant to section 306.31 of the Revised Code or a county	10075
in which a county transit system is created pursuant to section	10076
306.01 of the Revised Code. For the purposes of this chapter, a	10077
transit authority must extend to at least the entire area of a	10078
single county. A transit authority that includes territory in more	10079
than one county must include all the area of the most populous	10080
county that is a part of such transit authority. County population	10081
shall be measured by the most recent census taken by the United	10082
States census bureau.	10083

(V) "Legislative authority" means, with respect to a regional	10084
transit authority, the board of trustees thereof, and with respect	10085
to a county that is a transit authority, the board of county	10086
commissioners.	10087

(W) "Territory of the transit authority" means all of the	10088
area included within the territorial boundaries of a transit	10089
authority as they from time to time exist. Such territorial	10090
boundaries must at all times include all the area of a single	10091
county or all the area of the most populous county that is a part	10092
of such transit authority. County population shall be measured by	10093
the most recent census taken by the United States census bureau.	10094

(X) "Providing a service" means providing or furnishing	10095
anything described in division (B)(3) of this section for	10096
consideration.	10097

(Y)(1)(a) "Automatic data processing" means processing of	10098
others' data, including keypunching or similar data entry services	10099
together with verification thereof, or providing access to	10100
computer equipment for the purpose of processing data.	10101

(b) "Computer services" means providing services consisting	10102
of specifying computer hardware configurations and evaluating	10103
technical processing characteristics, computer programming, and	10104
training of computer programmers and operators, provided in	10105
conjunction with and to support the sale, lease, or operation of	10106
taxable computer equipment or systems.	10107

(c) "Electronic information services" means providing access	10108
to computer equipment by means of telecommunications equipment for	10109
the purpose of either of the following:	10110

(i) Examining or acquiring data stored in or accessible to	10111
the computer equipment;	10112

(ii) Placing data into the computer equipment to be retrieved	10113
by designated recipients with access to the computer equipment.	10114

For transactions occurring on or after the effective date of	10115
the amendment of this section by H.B. 157 of the 127th general	10116
assembly, December 21, 2007, "electronic information services"	10117
does not include electronic publishing as defined in division	10118
(LLL) of this section.	10119

(d) "Automatic data processing, computer services, or	10120
electronic information services" shall not include personal or	10121
professional services.	10122

(2) As used in divisions (B)(3)(e) and (Y)(1) of this	10123
section, "personal and professional services" means all services	10124
other than automatic data processing, computer services, or	10125
electronic information services, including but not limited to:	10126

(a) Accounting and legal services such as advice on tax	10127
matters, asset management, budgetary matters, quality control,	10128
information security, and auditing and any other situation where	10129
the service provider receives data or information and studies,	10130
alters, analyzes, interprets, or adjusts such material;	10131

(b) Analyzing business policies and procedures;

10132

10133

(d) Feasibility studies, including economic and technical	10134
analysis of existing or potential computer hardware or software	10135
needs and alternatives;	10136

(e) Designing policies, procedures, and custom software for	10137
collecting business information, and determining how data should	10138
be summarized, sequenced, formatted, processed, controlled, and	10139
reported so that it will be meaningful to management;	10140

(f) Developing policies and procedures that document how	10141
business events and transactions are to be authorized, executed,	10142
and controlled;	10143

(g) Testing of business procedures;

10144

(h) Training personnel in business procedure applications;

10145

(i) Providing credit information to users of such information	10146
by a consumer reporting agency, as defined in the "Fair Credit	10147
Reporting Act," 84 Stat. 1114, 1129 (1970), 15 U.S.C. 1681a(f), or	10148
as hereafter amended, including but not limited to gathering,	10149
organizing, analyzing, recording, and furnishing such information	10150
by any oral, written, graphic, or electronic medium;	10151

(j) Providing debt collection services by any oral, written,	10152
graphic, or electronic means.	10153

The services listed in divisions (Y)(2)(a) to (j) of this	10154
section are not automatic data processing or computer services.	10155

(Z) "Highway transportation for hire" means the	10156
transportation of personal property belonging to others for	10157
consideration by any of the following:	10158

(1) The holder of a permit or certificate issued by this	10159
state or the United States authorizing the holder to engage in	10160
transportation of personal property belonging to others for	10161
consideration over or on highways, roadways, streets, or any	10162
similar public thoroughfare;	10163

(2) A person who engages in the transportation of personal	10164
property belonging to others for consideration over or on	10165
highways, roadways, streets, or any similar public thoroughfare	10166
but who could not have engaged in such transportation on December	10167
11, 1985, unless the person was the holder of a permit or	10168
certificate of the types described in division (Z)(1) of this	10169
section;	10170

(3) A person who leases a motor vehicle to and operates it	10171
for a person described by division (Z)(1) or (2) of this section.	10172

(AA)(1) "Telecommunications service" means the electronic	10173
transmission, conveyance, or routing of voice, data, audio, video,	10174
or any other information or signals to a point, or between or	10175
among points. "Telecommunications service" includes such	10176
transmission, conveyance, or routing in which computer processing	10177
applications are used to act on the form, code, or protocol of the	10178
content for purposes of transmission, conveyance, or routing	10179
without regard to whether the service is referred to as voice-over	10180
internet protocol service or is classified by the federal	10181
communications commission as enhanced or value-added.	10182
"Telecommunications service" does not include any of the	10183
following:	10184

(a) Data processing and information services that allow data	10185
to be generated, acquired, stored, processed, or retrieved and	10186
delivered by an electronic transmission to a consumer where the	10187
consumer's primary purpose for the underlying transaction is the	10188
processed data or information;	10189

(b) Installation or maintenance of wiring or equipment on a	10190
customer's premises;	10191

10192

(d) Advertising, including directory advertising;

10193

(e) Billing and collection services provided to third	10194
parties;	10195

(f) Internet access service;

10196

(g) Radio and television audio and video programming	10197
services, regardless of the medium, including the furnishing of	10198
transmission, conveyance, and routing of such services by the	10199
programming service provider. Radio and television audio and video	10200
programming services include, but are not limited to, cable	10201
service, as defined in 47 U.S.C. 522(6), and audio and video	10202
programming services delivered by commercial mobile radio service	10203
providers, as defined in 47 C.F.R. 20.3;	10204

(h) Ancillary service;

10205

(i) Digital products delivered electronically, including	10206
software, music, video, reading materials, or ring tones.	10207

(2) "Ancillary service" means a service that is associated	10208
with or incidental to the provision of telecommunications service,	10209
including conference bridging service, detailed telecommunications	10210
billing service, directory assistance, vertical service, and voice	10211
mail service. As used in this division:	10212

(a) "Conference bridging service" means an ancillary service	10213
that links two or more participants of an audio or video	10214
conference call, including providing a telephone number.	10215
"Conference bridging service" does not include telecommunications	10216
services used to reach the conference bridge.	10217

(b) "Detailed telecommunications billing service" means an	10218
ancillary service of separately stating information pertaining to	10219
individual calls on a customer's billing statement.	10220

(c) "Directory assistance" means an ancillary service of	10221
providing telephone number or address information.	10222

(d) "Vertical service" means an ancillary service that is	10223
offered in connection with one or more telecommunications	10224
services, which offers advanced calling features that allow	10225
customers to identify callers and manage multiple calls and call	10226
connections, including conference bridging service.	10227

(e) "Voice mail service" means an ancillary service that	10228
enables the customer to store, send, or receive recorded messages.	10229
"Voice mail service" does not include any vertical services that	10230
the customer may be required to have in order to utilize the voice	10231
mail service.	10232

(3) "900 service" means an inbound toll telecommunications	10233
service purchased by a subscriber that allows the subscriber's	10234
customers to call in to the subscriber's prerecorded announcement	10235
or live service, and which is typically marketed under the name	10236
"900" service and any subsequent numbers designated by the federal	10237
communications commission. "900 service" does not include the	10238
charge for collection services provided by the seller of the	10239
telecommunications service to the subscriber, or services or	10240
products sold by the subscriber to the subscriber's customer.	10241

(4) "Prepaid calling service" means the right to access	10242
exclusively telecommunications services, which must be paid for in	10243
advance and which enables the origination of calls using an access	10244
number or authorization code, whether manually or electronically	10245
dialed, and that is sold in predetermined units of dollars of	10246
which the number declines with use in a known amount.	10247

(5) "Prepaid wireless calling service" means a	10248
telecommunications service that provides the right to utilize	10249
mobile telecommunications service as well as other	10250
non-telecommunications services, including the download of digital	10251
products delivered electronically, and content and ancillary	10252
services, that must be paid for in advance and that is sold in	10253
predetermined units of dollars of which the number declines with	10254
use in a known amount.	10255

(6) "Value-added non-voice data service" means a	10256
telecommunications service in which computer processing	10257
applications are used to act on the form, content, code, or	10258
protocol of the information or data primarily for a purpose other	10259
than transmission, conveyance, or routing.	10260

(7) "Coin-operated telephone service" means a	10261
telecommunications service paid for by inserting money into a	10262
telephone accepting direct deposits of money to operate.	10263

(8) "Customer" has the same meaning as in section 5739.034 of	10264
the Revised Code.	10265

(BB) "Laundry and dry cleaning services" means removing soil	10266
or dirt from towels, linens, articles of clothing, or other fabric	10267
items that belong to others and supplying towels, linens, articles	10268
of clothing, or other fabric items. "Laundry and dry cleaning	10269
services" does not include the provision of self-service	10270
facilities for use by consumers to remove soil or dirt from	10271
towels, linens, articles of clothing, or other fabric items.	10272

(CC) "Magazines distributed as controlled circulation	10273
publications" means magazines containing at least twenty-four	10274
pages, at least twenty-five per cent editorial content, issued at	10275
regular intervals four or more times a year, and circulated	10276
without charge to the recipient, provided that such magazines are	10277
not owned or controlled by individuals or business concerns which	10278
conduct such publications as an auxiliary to, and essentially for	10279
the advancement of the main business or calling of, those who own	10280
or control them.	10281

(DD) "Landscaping and lawn care service" means the services	10282
of planting, seeding, sodding, removing, cutting, trimming,	10283
pruning, mulching, aerating, applying chemicals, watering,	10284
fertilizing, and providing similar services to establish, promote,	10285
or control the growth of trees, shrubs, flowers, grass, ground	10286
cover, and other flora, or otherwise maintaining a lawn or	10287
landscape grown or maintained by the owner for ornamentation or	10288
other nonagricultural purpose. However, "landscaping and lawn care	10289
service" does not include the providing of such services by a	10290
person who has less than five thousand dollars in sales of such	10291
services during the calendar year.	10292

(EE) "Private investigation and security service" means the	10293
performance of any activity for which the provider of such service	10294
is required to be licensed pursuant to Chapter 4749. of the	10295
Revised Code, or would be required to be so licensed in performing	10296
such services in this state, and also includes the services of	10297
conducting polygraph examinations and of monitoring or overseeing	10298
the activities on or in, or the condition of, the consumer's home,	10299
business, or other facility by means of electronic or similar	10300
monitoring devices. "Private investigation and security service"	10301
does not include special duty services provided by off-duty police	10302
officers, deputy sheriffs, and other peace officers regularly	10303
employed by the state or a political subdivision.	10304

(FF) "Information services" means providing conversation,	10305
giving consultation or advice, playing or making a voice or other	10306
recording, making or keeping a record of the number of callers,	10307
and any other service provided to a consumer by means of a nine	10308
hundred telephone call, except when the nine hundred telephone	10309
call is the means by which the consumer makes a contribution to a	10310
recognized charity.	10311

(GG) "Research and development" means designing, creating, or	10312
formulating new or enhanced products, equipment, or manufacturing	10313
processes, and also means conducting scientific or technological	10314
inquiry and experimentation in the physical sciences with the goal	10315
of increasing scientific knowledge which may reveal the bases for	10316
new or enhanced products, equipment, or manufacturing processes.	10317

(HH) "Qualified research and development equipment" means	10318
capitalized tangible personal property, and leased personal	10319
property that would be capitalized if purchased, used by a person	10320
primarily to perform research and development. Tangible personal	10321
property primarily used in testing, as defined in division (A)(4)	10322
of section 5739.011 of the Revised Code, or used for recording or	10323
storing test results, is not qualified research and development	10324
equipment unless such property is primarily used by the consumer	10325
in testing the product, equipment, or manufacturing process being	10326
created, designed, or formulated by the consumer in the research	10327
and development activity or in recording or storing such test	10328
results.	10329

(II) "Building maintenance and janitorial service" means	10330
cleaning the interior or exterior of a building and any tangible	10331
personal property located therein or thereon, including any	10332
services incidental to such cleaning for which no separate charge	10333
is made. However, "building maintenance and janitorial service"	10334
does not include the providing of such service by a person who has	10335
less than five thousand dollars in sales of such service during	10336
the calendar year.	10337

(JJ) "Employment service" means providing or supplying	10338
personnel, on a temporary or long-term basis, to perform work or	10339
labor under the supervision or control of another, when the	10340
personnel so provided or supplied receive their wages, salary, or	10341
other compensation from the provider or supplier of the employment	10342
service or from a third party that provided or supplied the	10343
personnel to the provider or supplier. "Employment service" does	10344
not include:	10345

(1) Acting as a contractor or subcontractor, where the	10346
personnel performing the work are not under the direct control of	10347
the purchaser.	10348

(2) Medical and health care services.

10349

(3) Supplying personnel to a purchaser pursuant to a contract	10350
of at least one year between the service provider and the	10351
purchaser that specifies that each employee covered under the	10352
contract is assigned to the purchaser on a permanent basis.	10353

(4) Transactions between members of an affiliated group, as	10354
defined in division (B)(3)(e) of this section.	10355

(5) Transactions where the personnel so provided or supplied	10356
by a provider or supplier to a purchaser of an employment service	10357
are then provided or supplied by that purchaser to a third party	10358
as an employment service, except "employment service" does include	10359
the transaction between that purchaser and the third party.	10360

(KK) "Employment placement service" means locating or finding	10361
employment for a person or finding or locating an employee to fill	10362
an available position.	10363

(LL) "Exterminating service" means eradicating or attempting	10364
to eradicate vermin infestations from a building or structure, or	10365
the area surrounding a building or structure, and includes	10366
activities to inspect, detect, or prevent vermin infestation of a	10367
building or structure.	10368

(MM) "Physical fitness facility service" means all	10369
transactions by which a membership is granted, maintained, or	10370
renewed, including initiation fees, membership dues, renewal fees,	10371
monthly minimum fees, and other similar fees and dues, by a	10372
physical fitness facility such as an athletic club, health spa, or	10373
gymnasium, which entitles the member to use the facility for	10374
physical exercise.	10375

(NN) "Recreation and sports club service" means all	10376
transactions by which a membership is granted, maintained, or	10377
renewed, including initiation fees, membership dues, renewal fees,	10378
monthly minimum fees, and other similar fees and dues, by a	10379
recreation and sports club, which entitles the member to use the	10380
facilities of the organization. "Recreation and sports club" means	10381
an organization that has ownership of, or controls or leases on a	10382
continuing, long-term basis, the facilities used by its members	10383
and includes an aviation club, gun or shooting club, yacht club,	10384
card club, swimming club, tennis club, golf club, country club,	10385
riding club, amateur sports club, or similar organization.	10386

(OO) "Livestock" means farm animals commonly raised for food	10387
or food production, and includes but is not limited to cattle,	10388
sheep, goats, swine, and poultry. "Livestock" does not include	10389
invertebrates, fish, amphibians, reptiles, horses, domestic pets,	10390
animals for use in laboratories or for exhibition, or other	10391
animals not commonly raised for food or food production.	10392

(PP) "Livestock structure" means a building or structure used	10393
exclusively for the housing, raising, feeding, or sheltering of	10394
livestock, and includes feed storage or handling structures and	10395
structures for livestock waste handling.	10396

(QQ) "Horticulture" means the growing, cultivation, and	10397
production of flowers, fruits, herbs, vegetables, sod, mushrooms,	10398
and nursery stock. As used in this division, "nursery stock" has	10399
the same meaning as in section 927.51 of the Revised Code.	10400

(RR) "Horticulture structure" means a building or structure	10401
used exclusively for the commercial growing, raising, or	10402
overwintering of horticultural products, and includes the area	10403
used for stocking, storing, and packing horticultural products	10404
when done in conjunction with the production of those products.	10405

(SS) "Newspaper" means an unbound publication bearing a title	10406
or name that is regularly published, at least as frequently as	10407
biweekly, and distributed from a fixed place of business to the	10408
public in a specific geographic area, and that contains a	10409
substantial amount of news matter of international, national, or	10410
local events of interest to the general public.	10411

(TT) "Professional racing team" means a person that employs	10412
at least twenty full-time employees for the purpose of conducting	10413
a motor vehicle racing business for profit. The person must	10414
conduct the business with the purpose of racing one or more motor	10415
racing vehicles in at least ten competitive professional racing	10416
events each year that comprise all or part of a motor racing	10417
series sanctioned by one or more motor racing sanctioning	10418
organizations. A "motor racing vehicle" means a vehicle for which	10419
the chassis, engine, and parts are designed exclusively for motor	10420
racing, and does not include a stock or production model vehicle	10421
that may be modified for use in racing. For the purposes of this	10422
division:	10423

(1) A "competitive professional racing event" is a motor	10424
vehicle racing event sanctioned by one or more motor racing	10425
sanctioning organizations, at which aggregate cash prizes in	10426
excess of eight hundred thousand dollars are awarded to the	10427
competitors.	10428

(2) "Full-time employee" means an individual who is employed	10429
for consideration for thirty-five or more hours a week, or who	10430
renders any other standard of service generally accepted by custom	10431
or specified by contract as full-time employment.	10432

(UU)(1) "Lease" or "rental" means any transfer of the	10433
possession or control of tangible personal property for a fixed or	10434
indefinite term, for consideration. "Lease" or "rental" includes	10435
future options to purchase or extend, and agreements described in	10436
26 U.S.C. 7701(h)(1) covering motor vehicles and trailers where	10437
the amount of consideration may be increased or decreased by	10438
reference to the amount realized upon the sale or disposition of	10439
the property. "Lease" or "rental" does not include:	10440

(a) A transfer of possession or control of tangible personal	10441
property under a security agreement or a deferred payment plan	10442
that requires the transfer of title upon completion of the	10443
required payments;	10444

(b) A transfer of possession or control of tangible personal	10445
property under an agreement that requires the transfer of title	10446
upon completion of required payments and payment of an option	10447
price that does not exceed the greater of one hundred dollars or	10448
one per cent of the total required payments;	10449

(c) Providing tangible personal property along with an	10450
operator for a fixed or indefinite period of time, if the operator	10451
is necessary for the property to perform as designed. For purposes	10452
of this division, the operator must do more than maintain,	10453
inspect, or set-up the tangible personal property.	10454

(2) "Lease" and "rental," as defined in division (UU) of this	10455
section, shall not apply to leases or rentals that exist before	10456
June 26, 2003.	10457

(3) "Lease" and "rental" have the same meaning as in division	10458
(UU)(1) of this section regardless of whether a transaction is	10459
characterized as a lease or rental under generally accepted	10460
accounting principles, the Internal Revenue Code, Title XIII of	10461
the Revised Code, or other federal, state, or local laws.	10462

(VV) "Mobile telecommunications service" has the same meaning	10463
as in the "Mobile Telecommunications Sourcing Act," Pub. L. No.	10464
106-252, 114 Stat. 631 (2000), 4 U.S.C.A. 124(7), as amended, and,	10465
on and after August 1, 2003, includes related fees and ancillary	10466
services, including universal service fees, detailed billing	10467
service, directory assistance, service initiation, voice mail	10468
service, and vertical services, such as caller ID and three-way	10469
calling.	10470

(WW) "Certified service provider" has the same meaning as in	10471
section 5740.01 of the Revised Code.	10472

(XX) "Satellite broadcasting service" means the distribution	10473
or broadcasting of programming or services by satellite directly	10474
to the subscriber's receiving equipment without the use of ground	10475
receiving or distribution equipment, except the subscriber's	10476
receiving equipment or equipment used in the uplink process to the	10477
satellite, and includes all service and rental charges, premium	10478
channels or other special services, installation and repair	10479
service charges, and any other charges having any connection with	10480
the provision of the satellite broadcasting service.	10481

(YY) "Tangible personal property" means personal property	10482
that can be seen, weighed, measured, felt, or touched, or that is	10483
in any other manner perceptible to the senses. For purposes of	10484
this chapter and Chapter 5741. of the Revised Code, "tangible	10485
personal property" includes motor vehicles, electricity, water,	10486
gas, steam, and prewritten computer software.	10487

(ZZ) "Direct mail" means printed material delivered or	10488
distributed by United States mail or other delivery service to a	10489
mass audience or to addressees on a mailing list provided by the	10490
consumer or at the direction of the consumer when the cost of the	10491
items are not billed directly to the recipients. "Direct mail"	10492
includes tangible personal property supplied directly or	10493
indirectly by the consumer to the direct mail vendor for inclusion	10494
in the package containing the printed material. "Direct mail" does	10495
not include multiple items of printed material delivered to a	10496
single address.	10497

(AAA) "Computer" means an electronic device that accepts	10498
information in digital or similar form and manipulates it for a	10499
result based on a sequence of instructions.	10500

(BBB) "Computer software" means a set of coded instructions	10501
designed to cause a computer or automatic data processing	10502
equipment to perform a task.	10503

(CCC) "Delivered electronically" means delivery of computer	10504
software from the seller to the purchaser by means other than	10505
tangible storage media.	10506

(DDD) "Prewritten computer software" means computer software,	10507
including prewritten upgrades, that is not designed and developed	10508
by the author or other creator to the specifications of a specific	10509
purchaser. The combining of two or more prewritten computer	10510
software programs or prewritten portions thereof does not cause	10511
the combination to be other than prewritten computer software.	10512
"Prewritten computer software" includes software designed and	10513
developed by the author or other creator to the specifications of	10514
a specific purchaser when it is sold to a person other than the	10515
purchaser. If a person modifies or enhances computer software of	10516
which the person is not the author or creator, the person shall be	10517
deemed to be the author or creator only of such person's	10518
modifications or enhancements. Prewritten computer software or a	10519
prewritten portion thereof that is modified or enhanced to any	10520
degree, where such modification or enhancement is designed and	10521
developed to the specifications of a specific purchaser, remains	10522
prewritten computer software; provided, however, that where there	10523
is a reasonable, separately stated charge or an invoice or other	10524
statement of the price given to the purchaser for the modification	10525
or enhancement, the modification or enhancement shall not	10526
constitute prewritten computer software.	10527

(EEE)(1) "Food" means substances, whether in liquid,	10528
concentrated, solid, frozen, dried, or dehydrated form, that are	10529
sold for ingestion or chewing by humans and are consumed for their	10530
taste or nutritional value. "Food" does not include alcoholic	10531
beverages, dietary supplements, soft drinks, or tobacco.	10532

(2) As used in division (EEE)(1) of this section:

10533

(a) "Alcoholic beverages" means beverages that are suitable	10534
for human consumption and contain one-half of one per cent or more	10535
of alcohol by volume.	10536

(b) "Dietary supplements" means any product, other than	10537
tobacco, that is intended to supplement the diet and that is	10538
intended for ingestion in tablet, capsule, powder, softgel,	10539
gelcap, or liquid form, or, if not intended for ingestion in such	10540
a form, is not represented as conventional food for use as a sole	10541
item of a meal or of the diet; that is required to be labeled as a	10542
dietary supplement, identifiable by the "supplement facts" box	10543
found on the label, as required by 21 C.F.R. 101.36; and that	10544
contains one or more of the following dietary ingredients:	10545

(i) A vitamin;

10546

(ii) A mineral;

10547

(iii) An herb or other botanical;

10548

(iv) An amino acid;

10549

(v) A dietary substance for use by humans to supplement the	10550
diet by increasing the total dietary intake;	10551

(vi) A concentrate, metabolite, constituent, extract, or	10552
combination of any ingredient described in divisions	10553
(EEE)(2)(b)(i) to (v) of this section.	10554

(c) "Soft drinks" means nonalcoholic beverages that contain	10555
natural or artificial sweeteners. "Soft drinks" does not include	10556
beverages that contain milk or milk products, soy, rice, or	10557
similar milk substitutes, or that contains greater than fifty per	10558
cent vegetable or fruit juice by volume.	10559

(d) "Tobacco" means cigarettes, cigars, chewing or pipe	10560
tobacco, or any other item that contains tobacco.	10561

(FFF) "Drug" means a compound, substance, or preparation, and	10562
any component of a compound, substance, or preparation, other than	10563
food, dietary supplements, or alcoholic beverages that is	10564
recognized in the official United States pharmacopoeia, official	10565
homeopathic pharmacopoeia of the United States, or official	10566
national formulary, and supplements to them; is intended for use	10567
in the diagnosis, cure, mitigation, treatment, or prevention of	10568
disease; or is intended to affect the structure or any function of	10569
the body.	10570

(GGG) "Prescription" means an order, formula, or recipe	10571
issued in any form of oral, written, electronic, or other means of	10572
transmission by a duly licensed practitioner authorized by the	10573
laws of this state to issue a prescription.	10574

(HHH) "Durable medical equipment" means equipment, including	10575
repair and replacement parts for such equipment, that can	10576
withstand repeated use, is primarily and customarily used to serve	10577
a medical purpose, generally is not useful to a person in the	10578
absence of illness or injury, and is not worn in or on the body.	10579
"Durable medical equipment" does not include mobility enhancing	10580
equipment.	10581

(III) "Mobility enhancing equipment" means equipment,	10582
including repair and replacement parts for such equipment, that is	10583
primarily and customarily used to provide or increase the ability	10584
to move from one place to another and is appropriate for use	10585
either in a home or a motor vehicle, that is not generally used by	10586
persons with normal mobility, and that does not include any motor	10587
vehicle or equipment on a motor vehicle normally provided by a	10588
motor vehicle manufacturer. "Mobility enhancing equipment" does	10589
not include durable medical equipment.	10590

(JJJ) "Prosthetic device" means a replacement, corrective, or	10591
supportive device, including repair and replacement parts for the	10592
device, worn on or in the human body to artificially replace a	10593
missing portion of the body, prevent or correct physical deformity	10594
or malfunction, or support a weak or deformed portion of the body.	10595
As used in this division, "prosthetic device" does not include	10596
corrective eyeglasses, contact lenses, or dental prosthesis.	10597

(KKK)(1) "Fractional aircraft ownership program" means a	10598
program in which persons within an affiliated group sell and	10599
manage fractional ownership program aircraft, provided that at	10600
least one hundred airworthy aircraft are operated in the program	10601
and the program meets all of the following criteria:	10602

(a) Management services are provided by at least one program	10603
manager within an affiliated group on behalf of the fractional	10604
owners.	10605

(b) Each program aircraft is owned or possessed by at least	10606
one fractional owner.	10607

(c) Each fractional owner owns or possesses at least a	10608
one-sixteenth interest in at least one fixed-wing program	10609
aircraft.	10610

(d) A dry-lease aircraft interchange arrangement is in effect	10611
among all of the fractional owners.	10612

(e) Multi-year program agreements are in effect regarding the	10613
fractional ownership, management services, and dry-lease aircraft	10614
interchange arrangement aspects of the program.	10615

(2) As used in division (KKK)(1) of this section:

10616

(a) "Affiliated group" has the same meaning as in division	10617
(B)(3)(e) of this section.	10618

(b) "Fractional owner" means a person that owns or possesses	10619
at least a one-sixteenth interest in a program aircraft and has	10620
entered into the agreements described in division (KKK)(1)(e) of	10621
this section.	10622

(c) "Fractional ownership program aircraft" or "program	10623
aircraft" means a turbojet aircraft that is owned or possessed by	10624
a fractional owner and that has been included in a dry-lease	10625
aircraft interchange arrangement and agreement under divisions	10626
(KKK)(1)(d) and (e) of this section, or an aircraft a program	10627
manager owns or possesses primarily for use in a fractional	10628
aircraft ownership program.	10629

(d) "Management services" means administrative and aviation	10630
support services furnished under a fractional aircraft ownership	10631
program in accordance with a management services agreement under	10632
division (KKK)(1)(e) of this section, and offered by the program	10633
manager to the fractional owners, including, at a minimum, the	10634
establishment and implementation of safety guidelines; the	10635
coordination of the scheduling of the program aircraft and crews;	10636
program aircraft maintenance; program aircraft insurance; crew	10637
training for crews employed, furnished, or contracted by the	10638
program manager or the fractional owner; the satisfaction of	10639
record-keeping requirements; and the development and use of an	10640
operations manual and a maintenance manual for the fractional	10641
aircraft ownership program.	10642

(e) "Program manager" means the person that offers management	10643
services to fractional owners pursuant to a management services	10644
agreement under division (KKK)(1)(e) of this section.	10645

(LLL) "Electronic publishing" means providing access to one	10646
or more of the following primarily for business customers,	10647
including the federal government or a state government or a	10648
political subdivision thereof, to conduct research: news;	10649
business, financial, legal, consumer, or credit materials;	10650
editorials, columns, reader commentary, or features; photos or	10651
images; archival or research material; legal notices, identity	10652
verification, or public records; scientific, educational,	10653
instructional, technical, professional, trade, or other literary	10654
materials; or other similar information which has been gathered	10655
and made available by the provider to the consumer in an	10656
electronic format. Providing electronic publishing includes the	10657
functions necessary for the acquisition, formatting, editing,	10658
storage, and dissemination of data or information that is the	10659
subject of a sale.	10660

Sec. 5739.02. For the purpose of providing revenue with	10661
which to meet the needs of the state, for the use of the general	10662
revenue fund of the state, for the purpose of securing a thorough	10663
and efficient system of common schools throughout the state, for	10664
the purpose of affording revenues, in addition to those from	10665
general property taxes, permitted under constitutional	10666
limitations, and from other sources, for the support of local	10667
governmental functions, and for the purpose of reimbursing the	10668
state for the expense of administering this chapter, an excise tax	10669
is hereby levied on each retail sale made in this state.	10670

(A)(1) The tax shall be collected as provided in section	10671
5739.025 of the Revised Code~~, provided that on and after July 1,~~	10672
~~2003, and on or before June 30, 2005, the rate of tax shall be six~~	10673
~~per cent. On and after July 1, 2005, the~~. The rate of the tax	10674
shall be five and one-half per cent. The tax applies and is	10675
collectible when the sale is made, regardless of the time when	10676
the price is paid or delivered.	10677

(2) In the case of the lease or rental, with a fixed term of	10678
more than thirty days or an indefinite term with a minimum period	10679
of more than thirty days, of any motor vehicles designed by the	10680
manufacturer to carry a load of not more than one ton, watercraft,	10681
outboard motor, or aircraft, or of any tangible personal property,	10682
other than motor vehicles designed by the manufacturer to carry a	10683
load of more than one ton, to be used by the lessee or renter	10684
primarily for business purposes, the tax shall be collected by the	10685
vendor at the time the lease or rental is consummated and shall be	10686
calculated by the vendor on the basis of the total amount to be	10687
paid by the lessee or renter under the lease agreement. If the	10688
total amount of the consideration for the lease or rental includes	10689
amounts that are not calculated at the time the lease or rental is	10690
executed, the tax shall be calculated and collected by the vendor	10691
at the time such amounts are billed to the lessee or renter. In	10692
the case of an open-end lease or rental, the tax shall be	10693
calculated by the vendor on the basis of the total amount to be	10694
paid during the initial fixed term of the lease or rental, and for	10695
each subsequent renewal period as it comes due. As used in this	10696
division, "motor vehicle" has the same meaning as in section	10697
4501.01 of the Revised Code, and "watercraft" includes an outdrive	10698
unit attached to the watercraft.	10699

A lease with a renewal clause and a termination penalty or	10700
similar provision that applies if the renewal clause is not	10701
exercised is presumed to be a sham transaction. In such a case,	10702
the tax shall be calculated and paid on the basis of the entire	10703
length of the lease period, including any renewal periods, until	10704
the termination penalty or similar provision no longer applies.	10705
The taxpayer shall bear the burden, by a preponderance of the	10706
evidence, that the transaction or series of transactions is not a	10707
sham transaction.	10708

(3) Except as provided in division (A)(2) of this section, in	10709
the case of a sale, the price of which consists in whole or in	10710
part of the lease or rental of tangible personal property, the tax	10711
shall be measured by the installments of that lease or rental.	10712

(4) In the case of a sale of a physical fitness facility	10713
service or recreation and sports club service, the price of which	10714
consists in whole or in part of a membership for the receipt of	10715
the benefit of the service, the tax applicable to the sale shall	10716
be measured by the installments thereof.	10717

(B) The tax does not apply to the following:

10718

(1) Sales to the state or any of its political subdivisions,	10719
or to any other state or its political subdivisions if the laws of	10720
that state exempt from taxation sales made to this state and its	10721
political subdivisions;	10722

(2) Sales of food for human consumption off the premises	10723
where sold;	10724

(3) Sales of food sold to students only in a cafeteria,	10725
dormitory, fraternity, or sorority maintained in a private,	10726
public, or parochial school, college, or university;	10727

(4) Sales of newspapers and of magazine subscriptions and	10728
sales or transfers of magazines distributed as controlled	10729
circulation publications;	10730

(5) The furnishing, preparing, or serving of meals without	10731
charge by an employer to an employee provided the employer records	10732
the meals as part compensation for services performed or work	10733
done;	10734

(6) Sales of motor fuel upon receipt, use, distribution, or	10735
sale of which in this state a tax is imposed by the law of this	10736
state, but this exemption shall not apply to the sale of motor	10737
fuel on which a refund of the tax is allowable under division (A)	10738
of section 5735.14 of the Revised Code; and the tax commissioner	10739
may deduct the amount of tax levied by this section applicable to	10740
the price of motor fuel when granting a refund of motor fuel tax	10741
pursuant to division (A) of section 5735.14 of the Revised Code	10742
and shall cause the amount deducted to be paid into the general	10743
revenue fund of this state;	10744

(7) Sales of natural gas by a natural gas company, of water	10745
by a water-works company, or of steam by a heating company, if in	10746
each case the thing sold is delivered to consumers through pipes	10747
or conduits, and all sales of communications services by a	10748
telegraph company, all terms as defined in section 5727.01 of the	10749
Revised Code, and sales of electricity delivered through wires;	10750

(8) Casual sales by a person, or auctioneer employed directly	10751
by the person to conduct such sales, except as to such sales of	10752
motor vehicles, watercraft or outboard motors required to be	10753
titled under section 1548.06 of the Revised Code, watercraft	10754
documented with the United States coast guard, snowmobiles, and	10755
all-purpose vehicles as defined in section 4519.01 of the Revised	10756
Code;	10757

(9)(a) Sales of services or tangible personal property, other	10758
than motor vehicles, mobile homes, and manufactured homes, by	10759
churches, organizations exempt from taxation under section	10760
501(c)(3) of the Internal Revenue Code of 1986, or nonprofit	10761
organizations operated exclusively for charitable purposes as	10762
defined in division (B)(12) of this section, provided that the	10763
number of days on which such tangible personal property or	10764
services, other than items never subject to the tax, are sold does	10765
not exceed six in any calendar year, except as otherwise provided	10766
in division (B)(9)(b) of this section. If the number of days on	10767
which such sales are made exceeds six in any calendar year, the	10768
church or organization shall be considered to be engaged in	10769
business and all subsequent sales by it shall be subject to the	10770
tax. In counting the number of days, all sales by groups within a	10771
church or within an organization shall be considered to be sales	10772
of that church or organization.	10773

(b) The limitation on the number of days on which tax-exempt	10774
sales may be made by a church or organization under division	10775
(B)(9)(a) of this section does not apply to sales made by student	10776
clubs and other groups of students of a primary or secondary	10777
school, or a parent-teacher association, booster group, or similar	10778
organization that raises money to support or fund curricular or	10779
extracurricular activities of a primary or secondary school.	10780

(c) Divisions (B)(9)(a) and (b) of this section do not apply	10781
to sales by a noncommercial educational radio or television	10782
broadcasting station.	10783

(10) Sales not within the taxing power of this state under	10784
the Constitution of the United States;	10785

(11) Except for transactions that are sales under division	10786
(B)(3)(r) of section 5739.01 of the Revised Code, the	10787
transportation of persons or property, unless the transportation	10788
is by a private investigation and security service;	10789

(12) Sales of tangible personal property or services to	10790
churches, to organizations exempt from taxation under section	10791
501(c)(3) of the Internal Revenue Code of 1986, and to any other	10792
nonprofit organizations operated exclusively for charitable	10793
purposes in this state, no part of the net income of which inures	10794
to the benefit of any private shareholder or individual, and no	10795
substantial part of the activities of which consists of carrying	10796
on propaganda or otherwise attempting to influence legislation;	10797
sales to offices administering one or more homes for the aged or	10798
one or more hospital facilities exempt under section 140.08 of the	10799
Revised Code; and sales to organizations described in division (D)	10800
of section 5709.12 of the Revised Code.	10801

"Charitable purposes" means the relief of poverty; the	10802
improvement of health through the alleviation of illness, disease,	10803
or injury; the operation of an organization exclusively for the	10804
provision of professional, laundry, printing, and purchasing	10805
services to hospitals or charitable institutions; the operation of	10806
a home for the aged, as defined in section 5701.13 of the Revised	10807
Code; the operation of a radio or television broadcasting station	10808
that is licensed by the federal communications commission as a	10809
noncommercial educational radio or television station; the	10810
operation of a nonprofit animal adoption service or a county	10811
humane society; the promotion of education by an institution of	10812
learning that maintains a faculty of qualified instructors,	10813
teaches regular continuous courses of study, and confers a	10814
recognized diploma upon completion of a specific curriculum; the	10815
operation of a parent-teacher association, booster group, or	10816
similar organization primarily engaged in the promotion and	10817
support of the curricular or extracurricular activities of a	10818
primary or secondary school; the operation of a community or area	10819
center in which presentations in music, dramatics, the arts, and	10820
related fields are made in order to foster public interest and	10821
education therein; the production of performances in music,	10822
dramatics, and the arts; or the promotion of education by an	10823
organization engaged in carrying on research in, or the	10824
dissemination of, scientific and technological knowledge and	10825
information primarily for the public.	10826

Nothing in this division shall be deemed to exempt sales to	10827
any organization for use in the operation or carrying on of a	10828
trade or business, or sales to a home for the aged for use in the	10829
operation of independent living facilities as defined in division	10830
(A) of section 5709.12 of the Revised Code.	10831

(13) Building and construction materials and services sold to	10832
construction contractors for incorporation into a structure or	10833
improvement to real property under a construction contract with	10834
this state or a political subdivision of this state, or with the	10835
United States government or any of its agencies; building and	10836
construction materials and services sold to construction	10837
contractors for incorporation into a structure or improvement to	10838
real property that are accepted for ownership by this state or any	10839
of its political subdivisions, or by the United States government	10840
or any of its agencies at the time of completion of the structures	10841
or improvements; building and construction materials sold to	10842
construction contractors for incorporation into a horticulture	10843
structure or livestock structure for a person engaged in the	10844
business of horticulture or producing livestock; building	10845
materials and services sold to a construction contractor for	10846
incorporation into a house of public worship or religious	10847
education, or a building used exclusively for charitable purposes	10848
under a construction contract with an organization whose purpose	10849
is as described in division (B)(12) of this section; building	10850
materials and services sold to a construction contractor for	10851
incorporation into a building under a construction contract with	10852
an organization exempt from taxation under section 501(c)(3) of	10853
the Internal Revenue Code of 1986 when the building is to be used	10854
exclusively for the organization's exempt purposes; building and	10855
construction materials sold for incorporation into the original	10856
construction of a sports facility under section 307.696 of the	10857
Revised Code; and building and construction materials and services	10858
sold to a construction contractor for incorporation into real	10859
property outside this state if such materials and services, when	10860
sold to a construction contractor in the state in which the real	10861
property is located for incorporation into real property in that	10862
state, would be exempt from a tax on sales levied by that state;	10863

(14) Sales of ships or vessels or rail rolling stock used or	10864
to be used principally in interstate or foreign commerce, and	10865
repairs, alterations, fuel, and lubricants for such ships or	10866
vessels or rail rolling stock;	10867

(15) Sales to persons primarily engaged in any of the	10868
activities mentioned in division (B)(42)(a) or (g) of this	10869
section, to persons engaged in making retail sales, or to persons	10870
who purchase for sale from a manufacturer tangible personal	10871
property that was produced by the manufacturer in accordance with	10872
specific designs provided by the purchaser, of packages, including	10873
material, labels, and parts for packages, and of machinery,	10874
equipment, and material for use primarily in packaging tangible	10875
personal property produced for sale, including any machinery,	10876
equipment, and supplies used to make labels or packages, to	10877
prepare packages or products for labeling, or to label packages or	10878
products, by or on the order of the person doing the packaging, or	10879
sold at retail. "Packages" includes bags, baskets, cartons,	10880
crates, boxes, cans, bottles, bindings, wrappings, and other	10881
similar devices and containers, but does not include motor	10882
vehicles or bulk tanks, trailers, or similar devices attached to	10883
motor vehicles. "Packaging" means placing in a package. Division	10884
(B)(15) of this section does not apply to persons engaged in	10885
highway transportation for hire.	10886

(16) Sales of food to persons using food stamp benefits to	10887
purchase the food. As used in this division, "food" has the same	10888
meaning as in the "Food Stamp Act of 1977," 91 Stat. 958, 7 U.S.C.	10889
2012, as amended, and federal regulations adopted pursuant to that	10890
act.	10891

(17) Sales to persons engaged in farming, agriculture,	10892
horticulture, or floriculture, of tangible personal property for	10893
use or consumption directly in the production by farming,	10894
agriculture, horticulture, or floriculture of other tangible	10895
personal property for use or consumption directly in the	10896
production of tangible personal property for sale by farming,	10897
agriculture, horticulture, or floriculture; or material and parts	10898
for incorporation into any such tangible personal property for use	10899
or consumption in production; and of tangible personal property	10900
for such use or consumption in the conditioning or holding of	10901
products produced by and for such use, consumption, or sale by	10902
persons engaged in farming, agriculture, horticulture, or	10903
floriculture, except where such property is incorporated into real	10904
property;	10905

(18) Sales of drugs for a human being that may be dispensed	10906
only pursuant to a prescription; insulin as recognized in the	10907
official United States pharmacopoeia; urine and blood testing	10908
materials when used by diabetics or persons with hypoglycemia to	10909
test for glucose or acetone; hypodermic syringes and needles when	10910
used by diabetics for insulin injections; epoetin alfa when	10911
purchased for use in the treatment of persons with medical	10912
disease; hospital beds when purchased by hospitals, nursing homes,	10913
or other medical facilities; and medical oxygen and medical	10914
oxygen-dispensing equipment when purchased by hospitals, nursing	10915
homes, or other medical facilities;	10916

(19) Sales of prosthetic devices, durable medical equipment	10917
for home use, or mobility enhancing equipment, when made pursuant	10918
to a prescription and when such devices or equipment are for use	10919
by a human being.	10920

(20) Sales of emergency and fire protection vehicles and	10921
equipment to nonprofit organizations for use solely in providing	10922
fire protection and emergency services, including trauma care and	10923
emergency medical services, for political subdivisions of the	10924
state;	10925

(21) Sales of tangible personal property manufactured in this	10926
state, if sold by the manufacturer in this state to a retailer for	10927
use in the retail business of the retailer outside of this state	10928
and if possession is taken from the manufacturer by the purchaser	10929
within this state for the sole purpose of immediately removing the	10930
same from this state in a vehicle owned by the purchaser;	10931

(22) Sales of services provided by the state or any of its	10932
political subdivisions, agencies, instrumentalities, institutions,	10933
or authorities, or by governmental entities of the state or any of	10934
its political subdivisions, agencies, instrumentalities,	10935
institutions, or authorities;	10936

(23) Sales of motor vehicles to nonresidents of this state	10937
under the circumstances described in division (B) of section	10938
5739.029 of the Revised Code;	10939

(24) Sales to persons engaged in the preparation of eggs for	10940
sale of tangible personal property used or consumed directly in	10941
such preparation, including such tangible personal property used	10942
for cleaning, sanitizing, preserving, grading, sorting, and	10943
classifying by size; packages, including material and parts for	10944
packages, and machinery, equipment, and material for use in	10945
packaging eggs for sale; and handling and transportation equipment	10946
and parts therefor, except motor vehicles licensed to operate on	10947
public highways, used in intraplant or interplant transfers or	10948
shipment of eggs in the process of preparation for sale, when the	10949
plant or plants within or between which such transfers or	10950
shipments occur are operated by the same person. "Packages"	10951
includes containers, cases, baskets, flats, fillers, filler flats,	10952
cartons, closure materials, labels, and labeling materials, and	10953
"packaging" means placing therein.	10954

(25)(a) Sales of water to a consumer for residential use,	10955
except the sale of bottled water, distilled water, mineral water,	10956
carbonated water, or ice;	10957

(b) Sales of water by a nonprofit corporation engaged	10958
exclusively in the treatment, distribution, and sale of water to	10959
consumers, if such water is delivered to consumers through pipes	10960
or tubing.	10961

(26) Fees charged for inspection or reinspection of motor	10962
vehicles under section 3704.14 of the Revised Code;	10963

(27) Sales to persons licensed to conduct a food service	10964
operation pursuant to section 3717.43 of the Revised Code, of	10965
tangible personal property primarily used directly for the	10966
following:	10967

(a) To prepare food for human consumption for sale;

10968

(b) To preserve food that has been or will be prepared for	10969
human consumption for sale by the food service operator, not	10970
including tangible personal property used to display food for	10971
selection by the consumer;	10972

(c) To clean tangible personal property used to prepare or	10973
serve food for human consumption for sale.	10974

(28) Sales of animals by nonprofit animal adoption services	10975
or county humane societies;	10976

(29) Sales of services to a corporation described in division	10977
(A) of section 5709.72 of the Revised Code, and sales of tangible	10978
personal property that qualifies for exemption from taxation under	10979
section 5709.72 of the Revised Code;	10980

(30) Sales and installation of agricultural land tile, as	10981
defined in division (B)(5)(a) of section 5739.01 of the Revised	10982
Code;	10983

(31) Sales and erection or installation of portable grain	10984
bins, as defined in division (B)(5)(b) of section 5739.01 of the	10985
Revised Code;	10986

(32) The sale, lease, repair, and maintenance of, parts for,	10987
or items attached to or incorporated in, motor vehicles that are	10988
primarily used for transporting tangible personal property	10989
belonging to others by a person engaged in highway transportation	10990
for hire, except for packages and packaging used for the	10991
transportation of tangible personal property;	10992

(33) Sales to the state headquarters of any veterans'	10993
organization in this state that is either incorporated and issued	10994
a charter by the congress of the United States or is recognized by	10995
the United States veterans administration, for use by the	10996
headquarters;	10997

(34) Sales to a telecommunications service vendor, mobile	10998
telecommunications service vendor, or satellite broadcasting	10999
service vendor of tangible personal property and services used	11000
directly and primarily in transmitting, receiving, switching, or	11001
recording any interactive, one- or two-way electromagnetic	11002
communications, including voice, image, data, and information,	11003
through the use of any medium, including, but not limited to,	11004
poles, wires, cables, switching equipment, computers, and record	11005
storage devices and media, and component parts for the tangible	11006
personal property. The exemption provided in this division shall	11007
be in lieu of all other exemptions under division (B)(42)(a) of	11008
this section to which the vendor may otherwise be entitled, based	11009
upon the use of the thing purchased in providing the	11010
telecommunications, mobile telecommunications, or satellite	11011
broadcasting service.	11012

(35)(a) Sales where the purpose of the consumer is to use or	11013
consume the things transferred in making retail sales and	11014
consisting of newspaper inserts, catalogues, coupons, flyers, gift	11015
certificates, or other advertising material that prices and	11016
describes tangible personal property offered for retail sale.	11017

(b) Sales to direct marketing vendors of preliminary	11018
materials such as photographs, artwork, and typesetting that will	11019
be used in printing advertising material; of printed matter that	11020
offers free merchandise or chances to win sweepstake prizes and	11021
that is mailed to potential customers with advertising material	11022
described in division (B)(35)(a) of this section; and of equipment	11023
such as telephones, computers, facsimile machines, and similar	11024
tangible personal property primarily used to accept orders for	11025
direct marketing retail sales.	11026

(c) Sales of automatic food vending machines that preserve	11027
food with a shelf life of forty-five days or less by refrigeration	11028
and dispense it to the consumer.	11029

For purposes of division (B)(35) of this section, "direct	11030
marketing" means the method of selling where consumers order	11031
tangible personal property by United States mail, delivery	11032
service, or telecommunication and the vendor delivers or ships the	11033
tangible personal property sold to the consumer from a warehouse,	11034
catalogue distribution center, or similar fulfillment facility by	11035
means of the United States mail, delivery service, or common	11036
carrier.	11037

(36) Sales to a person engaged in the business of	11038
horticulture or producing livestock of materials to be	11039
incorporated into a horticulture structure or livestock structure;	11040

(37) Sales of personal computers, computer monitors, computer	11041
keyboards, modems, and other peripheral computer equipment to an	11042
individual who is licensed or certified to teach in an elementary	11043
or a secondary school in this state for use by that individual in	11044
preparation for teaching elementary or secondary school students;	11045

(38) Sales to a professional racing team of any of the	11046
following:	11047

(a) Motor racing vehicles;

11048

(b) Repair services for motor racing vehicles;

11049

(c) Items of property that are attached to or incorporated in	11050
motor racing vehicles, including engines, chassis, and all other	11051
components of the vehicles, and all spare, replacement, and	11052
rebuilt parts or components of the vehicles; except not including	11053
tires, consumable fluids, paint, and accessories consisting of	11054
instrumentation sensors and related items added to the vehicle to	11055
collect and transmit data by means of telemetry and other forms of	11056
communication.	11057

(39) Sales of used manufactured homes and used mobile homes,	11058
as defined in section 5739.0210 of the Revised Code, made on or	11059
after January 1, 2000;	11060

(40) Sales of tangible personal property and services to a	11061
provider of electricity used or consumed directly and primarily in	11062
generating, transmitting, or distributing electricity for use by	11063
others, including property that is or is to be incorporated into	11064
and will become a part of the consumer's production, transmission,	11065
or distribution system and that retains its classification as	11066
tangible personal property after incorporation; fuel or power used	11067
in the production, transmission, or distribution of electricity;	11068
and tangible personal property and services used in the repair and	11069
maintenance of the production, transmission, or distribution	11070
system, including only those motor vehicles as are specially	11071
designed and equipped for such use. The exemption provided in this	11072
division shall be in lieu of all other exemptions in division	11073
(B)(42)(a) of this section to which a provider of electricity may	11074
otherwise be entitled based on the use of the tangible personal	11075
property or service purchased in generating, transmitting, or	11076
distributing electricity.	11077

(41) Sales to a person providing services under division	11078
(B)(3)(r) of section 5739.01 of the Revised Code of tangible	11079
personal property and services used directly and primarily in	11080
providing taxable services under that section.	11081

(42) Sales where the purpose of the purchaser is to do any of	11082
the following:	11083

(a) To incorporate the thing transferred as a material or a	11084
part into tangible personal property to be produced for sale by	11085
manufacturing, assembling, processing, or refining; or to use or	11086
consume the thing transferred directly in producing tangible	11087
personal property for sale by mining, including, without	11088
limitation, the extraction from the earth of all substances that	11089
are classed geologically as minerals, production of crude oil and	11090
natural gas, farming, agriculture, horticulture, or floriculture,	11091
or directly in the rendition of a public utility service, except	11092
that the sales tax levied by this section shall be collected upon	11093
all meals, drinks, and food for human consumption sold when	11094
transporting persons. Persons engaged in rendering farming,	11095
agricultural, horticultural, or floricultural services, and	11096
services in the exploration for, and production of, crude oil and	11097
natural gas, for others are deemed engaged directly in farming,	11098
agriculture, horticulture, and floriculture, or exploration for,	11099
and production of, crude oil and natural gas. This paragraph does	11100
not exempt from "retail sale" or "sales at retail" the sale of	11101
tangible personal property that is to be incorporated into a	11102
structure or improvement to real property.	11103

(b) To hold the thing transferred as security for the	11104
performance of an obligation of the vendor;	11105

(c) To resell, hold, use, or consume the thing transferred as	11106
evidence of a contract of insurance;	11107

(d) To use or consume the thing directly in commercial	11108
fishing;	11109

(e) To incorporate the thing transferred as a material or a	11110
part into, or to use or consume the thing transferred directly in	11111
the production of, magazines distributed as controlled circulation	11112
publications;	11113

(f) To use or consume the thing transferred in the production	11114
and preparation in suitable condition for market and sale of	11115
printed, imprinted, overprinted, lithographic, multilithic,	11116
blueprinted, photostatic, or other productions or reproductions of	11117
written or graphic matter;	11118

(g) To use the thing transferred, as described in section	11119
5739.011 of the Revised Code, primarily in a manufacturing	11120
operation to produce tangible personal property for sale;	11121

(h) To use the benefit of a warranty, maintenance or service	11122
contract, or similar agreement, as described in division (B)(7) of	11123
section 5739.01 of the Revised Code, to repair or maintain	11124
tangible personal property, if all of the property that is the	11125
subject of the warranty, contract, or agreement would not be	11126
subject to the tax imposed by this section;	11127

(i) To use the thing transferred as qualified research and	11128
development equipment;	11129

(j) To use or consume the thing transferred primarily in	11130
storing, transporting, mailing, or otherwise handling purchased	11131
sales inventory in a warehouse, distribution center, or similar	11132
facility when the inventory is primarily distributed outside this	11133
state to retail stores of the person who owns or controls the	11134
warehouse, distribution center, or similar facility, to retail	11135
stores of an affiliated group of which that person is a member, or	11136
by means of direct marketing. This division does not apply to	11137
motor vehicles registered for operation on the public highways. As	11138
used in this division, "affiliated group" has the same meaning as	11139
in division (B)(3)(e) of section 5739.01 of the Revised Code and	11140
"direct marketing" has the same meaning as in division (B)(35) of	11141
this section.	11142

(k) To use or consume the thing transferred to fulfill a	11143
contractual obligation incurred by a warrantor pursuant to a	11144
warranty provided as a part of the price of the tangible personal	11145
property sold or by a vendor of a warranty, maintenance or service	11146
contract, or similar agreement the provision of which is defined	11147
as a sale under division (B)(7) of section 5739.01 of the Revised	11148
Code;	11149

(l) To use or consume the thing transferred in the production	11150
of a newspaper for distribution to the public;	11151

(m) To use tangible personal property to perform a service	11152
listed in division (B)(3) of section 5739.01 of the Revised Code,	11153
if the property is or is to be permanently transferred to the	11154
consumer of the service as an integral part of the performance of	11155
the service.;	11156

(n) To use or consume the thing transferred in acquiring,	11157
formatting, editing, storing, and disseminating data or	11158
information by electronic publishing.	11159

As used in division (B)(42) of this section, "thing" includes	11160
all transactions included in divisions (B)(3)(a), (b), and (e) of	11161
section 5739.01 of the Revised Code.	11162

(43) Sales conducted through a coin operated device that	11163
activates vacuum equipment or equipment that dispenses water,	11164
whether or not in combination with soap or other cleaning agents	11165
or wax, to the consumer for the consumer's use on the premises in	11166
washing, cleaning, or waxing a motor vehicle, provided no other	11167
personal property or personal service is provided as part of the	11168
transaction.	11169

(44) Sales of replacement and modification parts for engines,	11170
airframes, instruments, and interiors in, and paint for, aircraft	11171
used primarily in a fractional aircraft ownership program, and	11172
sales of services for the repair, modification, and maintenance of	11173
such aircraft, and machinery, equipment, and supplies primarily	11174
used to provide those services.	11175

(45) Sales of telecommunications service that is used	11176
directly and primarily to perform the functions of a call center.	11177
As used in this division, "call center" means any physical	11178
location where telephone calls are placed or received in high	11179
volume for the purpose of making sales, marketing, customer	11180
service, technical support, or other specialized business	11181
activity, and that employs at least fifty individuals that engage	11182
in call center activities on a full-time basis, or sufficient	11183
individuals to fill fifty full-time equivalent positions.	11184

(46) Sales by a telecommunications service vendor of 900	11185
service to a subscriber. This division does not apply to	11186
information services, as defined in division (FF) of section	11187
5739.01 of the Revised Code.	11188

(47) Sales of value-added non-voice data service. This	11189
division does not apply to any similar service that is not	11190
otherwise a telecommunications service.	11191

(48)(a) Sales of machinery, equipment, and software to a	11192
qualified direct selling entity for use in a warehouse or	11193
distribution center primarily for storing, transporting, or	11194
otherwise handling inventory that is held for sale to independent	11195
salespersons who operate as direct sellers and that is held	11196
primarily for distribution outside this state;	11197

(b) As used in division (B)(48)(a) of this section:

11198

(i) "Direct seller" means a person selling consumer products	11199
to individuals for personal or household use and not from a fixed	11200
retail location, including selling such product at in-home product	11201
demonstrations, parties, and other one-on-one selling.	11202

(ii) "Qualified direct selling entity" means an entity	11203
selling to direct sellers at the time the entity enters into a tax	11204
credit agreement with the tax credit authority pursuant to section	11205
122.17 of the Revised Code, provided that the agreement was	11206
entered into on or after January 1, 2007. Neither contingencies	11207
relevant to the granting of, nor later developments with respect	11208
to, the tax credit shall impair the status of the qualified direct	11209
selling entity under division (B)(48) of this section after	11210
execution of the tax credit agreement by the tax credit authority.	11211

(c) Division (B)(48) of this section is limited to machinery,	11212
equipment, and software first stored, used, or consumed in this	11213
state within the period commencing with the effective date of the	11214
amendment of this section by the capital appropriations act of the	11215
127th general assembly and ending on the date that is five years	11216
after that effective date.	11217

(C) For the purpose of the proper administration of this	11218
chapter, and to prevent the evasion of the tax, it is presumed	11219
that all sales made in this state are subject to the tax until the	11220
contrary is established.	11221

(D) The levy of this tax on retail sales of recreation and	11222
sports club service shall not prevent a municipal corporation from	11223
levying any tax on recreation and sports club dues or on any	11224
income generated by recreation and sports club dues.	11225

(E) The tax collected by the vendor from the consumer under	11226
this chapter is not part of the price, but is a tax collection for	11227
the benefit of the state, and of counties levying an additional	11228
sales tax pursuant to section 5739.021 or 5739.026 of the Revised	11229
Code and of transit authorities levying an additional sales tax	11230
pursuant to section 5739.023 of the Revised Code. Except for the	11231
discount authorized under section 5739.12 of the Revised Code and	11232
the effects of any rounding pursuant to section 5703.055 of the	11233
Revised Code, no person other than the state or such a county or	11234
transit authority shall derive any benefit from the collection or	11235
payment of the tax levied by this section or section 5739.021,	11236
5739.023, or 5739.026 of the Revised Code.	11237

Sec. 5739.029. (A) Notwithstanding sections 5739.02,	11238
5739.021, 5739.023, 5739.026, 5741.02, 5741.021, 5741.022, and	11239
5741.023 of the Revised Code, and except as otherwise provided in	11240
division (B) of this section, the tax due under this chapter on	11241
the sale of a motor vehicle required to be titled under Chapter	11242
4505. of the Revised Code by a motor vehicle dealer to a consumer	11243
that is a nonresident of this state shall be the lesser of the	11244
amount of tax that would be due under this chapter and Chapter	11245
5741. of the Revised Code if the total combined rate were six per	11246
cent, or the amount of tax that would be due, to the state in	11247
which the consumer titles or registers the motor vehicle or to	11248
which the consumer removes the vehicle for use.	11249

(B) No tax is due under this section, any other section of	11250
this chapter, or Chapter 5741. of the Revised Code under any of	11251
the following circumstances:	11252

(1)(a) The consumer intends to immediately remove the motor	11253
vehicle from this state for use outside this state;	11254

(b) Upon removal of the motor vehicle from this state, the	11255
consumer intends to title or register the vehicle in another state	11256
if such titling or registration is required;	11257

(c) The consumer executes an affidavit as required under	11258
division (C) of this section affirming the consumer's intentions	11259
under divisions (B)(1)(a) and (b) of this section; and	11260

(d) The state in which the consumer titles or registers the	11261
motor vehicle or to which the consumer removes the vehicle for use	11262
provides an exemption under circumstances substantially similar to	11263
those described in division (B)(1) of this section.	11264

(2) The state in which the consumer titles or registers the	11265
motor vehicle or to which the consumer removes the vehicle for use	11266
does not provide a credit against its sales or use tax or similar	11267
excise tax for sales or use tax paid to this state.	11268

(3) The state in which the consumer titles or registers the	11269
motor vehicle or to which the consumer removes the vehicle for use	11270
does not impose a sales or use tax or similar excise tax on the	11271
ownership or use of motor vehicles.	11272

(C) Any nonresident consumer that purchases a motor vehicle	11273
from a motor vehicle dealer in this state under the circumstances	11274
described in divisions (B)(1)(a) and (b) of this section shall	11275
execute an affidavit affirming the intentions described in those	11276
divisions. The affidavit shall be executed in triplicate and in	11277
the form specified by the tax commissioner. The affidavit shall be	11278
given to the motor vehicle dealer.	11279

A motor vehicle dealer that accepts in good faith an	11280
affidavit presented under this division by a nonresident consumer	11281
may rely upon the representations made in the affidavit.	11282

(D) A motor vehicle dealer making a sale subject to the tax	11283
under division (A) of this section shall collect the tax due	11284
unless the sale is subject to the exception under division (B) of	11285
this section or unless the sale is not otherwise subject to taxes	11286
levied under sections 5739.02, 5739.021, 5739.023, 5739.026,	11287
5741.02, 5741.021, 5741.022, and 5741.023 of the Revised Code. In	11288
the case of a sale under the circumstances described in division	11289
(B)(1) of this section, the dealer shall retain one copy of the	11290
affidavit and file the original and the other copy with the clerk	11291
of the court of common pleas. If tax is due under division (A) of	11292
this section, the dealer shall remit the tax collected to the	11293
clerk at the time the dealer obtains the Ohio certificate of title	11294
in the name of the consumer as required under section 4505.06 of	11295
the Revised Code. The clerk shall forward the original affidavit	11296
to the tax commissioner in the manner prescribed by the	11297
commissioner.	11298

Unless a sale is excepted from taxation under division (B) of	11299
this section, upon receipt of an application for certificate of	11300
title a clerk of the court of common pleas shall collect the sales	11301
tax due under division (A) of this section. The clerk shall remit	11302
the tax collected to the tax commissioner in the manner prescribed	11303
by the commissioner.	11304

(E) If a motor vehicle is purchased by a corporation	11305
described in division (B)(6) of section 5739.01 of the Revised	11306
Code, the state of residence of the consumer for the purposes of	11307
this section is the state of residence of the corporation's	11308
principal shareholder.	11309

(F) Any provision of this chapter or of Chapter 5741. of the	11310
Revised Code that is not inconsistent with this section applies to	11311
sales described in division (A) of this section.	11312

(G) As used in this section:

11313

(1) For the purposes of this section only, the sale or	11314
purchase of a motor vehicle does not include a lease or rental of	11315
a motor vehicle subject to division (A)(2) or (3) of section	11316
5739.02 or division (A)(2) or (3) of section 5741.02 of the	11317
Revised Code;	11318

(2) "State," except in reference to "this state," means any	11319
state, district, commonwealth, or territory of the United States	11320
and any province of Canada.	11321

Sec. 5739.12. (A)(1) Each person who has or is required to	11322
have a vendor's license, on or before the twenty-third day of	11323
each month, shall make and file a return for the preceding month,	11324
~~on forms~~in the form prescribed by the tax commissioner, and shall	11325
pay the tax shown on the return to be due. The return shall be	11326
filed electronically using the Ohio business gateway, as defined	11327
in section 718.051 of the Revised Code, the Ohio telefile system,	11328
or any other electronic means prescribed by the commissioner.	11329
Payment of the tax shown on the return to be due shall be made	11330
electronically in a manner approved by the commissioner. The	11331
commissioner may require a vendor that operates from multiple	11332
locations or has multiple vendor's licenses to report all tax	11333
liabilities on one consolidated return. The return shall show the	11334
amount of tax due from the vendor to the state for the period	11335
covered by the return and such other information as the	11336
commissioner deems necessary for the proper administration of this	11337
chapter. The commissioner may extend the time for making and	11338
filing returns and paying the tax, and may require that the return	11339
for the last month of any annual or semiannual period, as	11340
determined by the commissioner, be a reconciliation return	11341
detailing the vendor's sales activity for the preceding annual or	11342
semiannual period. The reconciliation return shall be filed by	11343
the last day of the month following the last month of the annual	11344
or semiannual period. The commissioner may remit all or any part	11345
of amounts or penalties that may become due under this chapter and	11346
may adopt rules relating thereto. Such return shall be filed	11347
electronically as directed by ~~mailing it to~~ the tax commissioner,	11348
~~together with~~and payment of the amount of tax shown to be due	11349
thereon, after deduction of any discount provided for under this	11350
section~~. Remittance~~, shall be made ~~payable to the treasurer of~~	11351
~~state. The return shall be considered filed when received by the~~	11352
~~tax commissioner, and the payment shall be considered made when~~	11353
~~received by the tax commissioner or when credited to an account~~	11354
~~designated by the treasurer of state or~~electronically in a manner	11355
approved by the tax commissioner.	11356

(2) Any person required to file returns and make payments	11357
electronically under division (A)(1) of this section may apply to	11358
the tax commissioner on a form prescribed by the commissioner to	11359
be excused from that requirement. For good cause shown, the	11360
commissioner may excuse the person from that requirement and may	11361
permit the person to file the returns and make the payments	11362
required by this section by nonelectronic means.	11363

(B)(1) If the return is filed and the amount of tax shown	11364
thereon to be due is paid on or before the date such return is	11365
required to be filed, the vendor shall be entitled to a discount	11366
of:	11367

~~(a) On and after July 1, 2005, and on and before June 30,~~	11368
~~2007, nine-tenths of one per cent of the amount shown to be due on~~	11369
~~the return;~~	11370

~~(b) On and after July 1, 2007,~~ three-fourths of one per cent	11371
of the amount shown to be due on the return.	11372

(2) A vendor that has selected a certified service provider	11373
as its agent shall not be entitled to the discount if the	11374
certified service provider receives a monetary allowance pursuant	11375
to section 5739.06 of the Revised Code for performing the vendor's	11376
sales and use tax functions in this state. Amounts paid to the	11377
clerk of courts pursuant to section 4505.06 of the Revised Code	11378
shall be subject to the applicable discount. The discount shall be	11379
in consideration for prompt payment to the clerk of courts and for	11380
other services performed by the vendor in the collection of the	11381
tax.	11382

(C)(1) Upon application to the tax commissioner, a vendor who	11383
is required to file monthly returns may be relieved of the	11384
requirement to report and pay the actual tax due, provided that	11385
the vendor agrees to remit to the ~~tax~~ commissioner payment of not	11386
less than an amount determined by the commissioner to be the	11387
average monthly tax liability of the vendor, based upon a review	11388
of the returns or other information pertaining to such vendor for	11389
a period of not less than six months nor more than two years	11390
immediately preceding the filing of the application. Vendors who	11391
agree to the above conditions shall make and file an annual or	11392
semiannual reconciliation return, as prescribed by the	11393
commissioner. The reconciliation return shall be filed	11394
electronically as directed by ~~mailing or delivering it to~~ the tax	11395
commissioner, ~~together with~~and payment of the amount of tax	11396
shown to be due thereon, after deduction of any discount provided	11397
in this section~~. Remittance~~, shall be made ~~payable to the~~	11398
~~treasurer of state~~electronically in a manner approved by the	11399
commissioner. Failure of a vendor to comply with any of the above	11400
conditions may result in immediate reinstatement of the	11401
requirement of reporting and paying the actual tax liability on	11402
each monthly return, and the commissioner may at the	11403
commissioner's discretion deny the vendor the right to report and	11404
pay based upon the average monthly liability for a period not to	11405
exceed two years. The amount ascertained by the commissioner to be	11406
the average monthly tax liability of a vendor may be adjusted,	11407
based upon a review of the returns or other information pertaining	11408
to the vendor for a period of not less than six months nor more	11409
than two years preceding such adjustment.	11410

(2) The commissioner may authorize vendors whose tax	11411
liability is not such as to merit monthly returns, as ascertained	11412
by the commissioner upon the basis of administrative costs to the	11413
state, to make and file returns at less frequent intervals. When	11414
returns are filed at less frequent intervals in accordance with	11415
such authorization, the vendor shall be allowed the discount	11416
provided in this section in consideration for prompt payment with	11417
the return, provided the return is filed ~~together with~~and payment	11418
is made of the amount of tax shown to be due thereon, at the time	11419
specified by the commissioner, but a vendor that has selected a	11420
certified service provider as its agent shall not be entitled to	11421
the discount.	11422

(D) Any vendor who fails to file a return or to pay the full	11423
amount of the tax shown on the return to be due in the manner	11424
prescribed under this section and the rules of the commissioner	11425
may, for each such return ~~the vendor fails to file or each such~~	11426
~~tax the vendor fails to pay in full as shown on the return within~~	11427
~~the period prescribed by this section and the rules of the~~	11428
~~commissioner~~, be required to forfeit and pay into the state	11429
treasury an additional charge not exceeding fifty dollars or ten	11430
per cent of the tax required to be paid for the reporting period,	11431
whichever is greater, as revenue arising from the tax imposed by	11432
this chapter, and such sum may be collected by assessment in the	11433
manner provided in section 5739.13 of the Revised Code. The	11434
commissioner may remit all or a portion of the additional charge	11435
and may adopt rules relating to the imposition and remission of	11436
the additional charge.	11437

(E) If the amount required to be collected by a vendor from	11438
consumers is in excess of the applicable percentage of the	11439
vendor's receipts from sales that are taxable under section	11440
5739.02 of the Revised Code, or in the case of sales subject to a	11441
tax levied pursuant to section 5739.021, 5739.023, or 5739.026 of	11442
the Revised Code, in excess of the percentage equal to the	11443
aggregate rate of such taxes and the tax levied by section 5739.02	11444
of the Revised Code, such excess shall be remitted along with the	11445
remittance of the amount of tax due under section 5739.10 of the	11446
Revised Code.	11447

(F) The commissioner, if the commissioner deems it necessary	11448
in order to insure the payment of the tax imposed by this chapter,	11449
may require returns and payments to be made for other than monthly	11450
periods. ~~The returns shall be signed by the vendor or the vendor's~~	11451
~~authorized agent.~~	11452

(G) Any vendor required to file a return and pay the tax	11453
under this section, whose total payment for a year equals or	11454
exceeds the amount shown in division (A) of section 5739.122 of	11455
the Revised Code~~, shall make each payment required by this~~	11456
~~section in the second ensuing and each succeeding year by~~	11457
~~electronic funds transfer as prescribed by, and on or before the~~	11458
~~dates specified in, section 5739.122 of the Revised Code, except~~	11459
~~as otherwise prescribed by~~is subject to the accelerated tax	11460
payment requirements in divisions (B) and (C) of that section. For	11461
a vendor that operates from multiple locations or has multiple	11462
vendor's licenses, in determining whether the vendor's total	11463
payment equals or exceeds the amount shown in division (A) of	11464
that section, the vendor's total payment amount shall be the	11465
amount of the vendor's total tax liability for the previous	11466
calendar year for all of the vendor's locations or licenses.	11467

Sec. 5739.122. (A) If the total amount of tax required to be	11468
paid by a vendor under section 5739.12 of the Revised Code for any	11469
calendar year equals or exceeds seventy-five thousand dollars, the	11470
vendor shall remit each monthly tax payment in the second ensuing	11471
and each succeeding tax year ~~by electronic funds transfer~~on an	11472
accelerated basis as prescribed by divisions (B) and (C) of this	11473
section.	11474

If a vendor's tax payment for each of two consecutive years	11475
is less than seventy-five thousand dollars, the vendor is relieved	11476
of the requirement to remit taxes ~~by electronic funds transfer~~in	11477
the manner prescribed by this section for the year that next	11478
follows the second of the consecutive years in which the tax	11479
payment is less than that amount, and is relieved of that	11480
requirement for each succeeding year, unless the tax payment in a	11481
subsequent year equals or exceeds seventy-five thousand dollars.	11482

The tax commissioner shall notify each vendor required to	11483
~~remit taxes by electronic funds transfer~~make accelerated tax	11484
payments of the vendor's obligation to do so,and shall maintain	11485
an updated list of those vendors~~, and shall timely certify the~~	11486
~~list and any additions thereto or deletions therefrom to the~~	11487
~~treasurer of state~~. Failure by the tax commissioner to notify a	11488
vendor subject to this section to remit taxes ~~by electronic funds~~	11489
~~transfer~~on an accelerated basis does not relieve the vendor of	11490
its obligation to remit taxes ~~by electronic funds transfer~~as	11491
provided under division (B) of this section.	11492

(B) Vendors required by division (A) of this section to ~~remit~~	11493
make accelerated tax payments ~~by electronic funds transfer~~ shall	11494
electronically remit such payments to the ~~treasurer of state~~tax	11495
commissioner in ~~the~~a manner ~~prescribed by this section and rules~~	11496
~~adopted~~approved by the ~~treasurer of state under section 113.061~~	11497
~~of the Revised Code, and~~commissioner, as follows:	11498

(1) On or before the twenty-third day of each month, a vendor	11499
shall remit an amount equal to seventy-five per cent of the	11500
anticipated tax liability for that month.	11501

(2) On or before the twenty-third day of each month, a vendor	11502
shall report the taxes collected for the previous month and shall	11503
remit that amount, less any amounts paid for that month as	11504
required by division (B)(1) of this section.	11505

The payment of taxes ~~by electronic funds transfer~~on an	11506
accelerated basis under this section does not affect a vendor's	11507
obligation to file ~~the monthly return~~returns and pay the tax	11508
shown on the returns to be due as required under section 5739.12	11509
of the Revised Code.	11510

(C) A vendor required by this section to remit taxes by	11511
~~electronic funds transfer~~on an accelerated basis may apply to the	11512
~~treasurer of state~~tax commissioner, in the manner prescribed by	11513
the ~~treasurer of state~~commissioner, to be excused from that	11514
requirement. The ~~treasurer of state~~commissioner may excuse the	11515
vendor from remittance ~~by electronic funds transfer~~on an	11516
accelerated basis for good cause shown for the period of time	11517
requested by the vendor or for a portion of that period. ~~The~~	11518
~~treasurer of state shall notify the tax commissioner and the~~	11519
~~vendor of the treasurer of state's decision as soon as is~~	11520
~~practicable.~~	11521

(D)(1)(a) If a vendor that is required to remit payments	11522
under division (B) of this section fails to make a payment	11523
required under division (B)(1) of this section, or makes a	11524
payment under division (B)(1) of this section that is less than	11525
seventy-five per cent of the actual liability for that month, the	11526
commissioner may impose an additional charge not to exceed five	11527
per cent of that unpaid amount.	11528

(b) Division (D)(1)(a) of this section does not apply if the	11529
vendor's payment under division (B)(1) of this section is equal to	11530
or greater than seventy-five per cent of the vendor's reported	11531
liability for the same month in the immediately preceding calendar	11532
year.	11533

(2) ~~If a vendor required by this section to remit taxes by~~	11534
~~electronic funds transfer remits those taxes by some means other~~	11535
~~than by electronic funds transfer as prescribed by this section~~	11536
~~and the rules adopted by the treasurer of state, and the treasurer~~	11537
~~of state determines that such failure was not due to reasonable~~	11538
~~cause or was due to willful neglect, the treasurer of state shall~~	11539
~~notify the tax commissioner of the failure to remit by electronic~~	11540
~~funds transfer and shall provide the commissioner with any~~	11541
~~information used in making that determination. The tax~~	11542
~~commissioner may impose an additional charge not to exceed the~~	11543
~~lesser of five per cent of the amount of the taxes required to be~~	11544
~~paid by electronic funds transfer or five thousand dollars.~~	11545

~~(3)~~ Any additional charge imposed under division (D)(1) or	11546
~~(2)~~ of this section is in addition to any other penalty or charge	11547
imposed under this chapter, and shall be considered as revenue	11548
arising from taxes imposed under this chapter. An additional	11549
charge may be collected by assessment in the manner prescribed by	11550
section 5739.13 of the Revised Code. The tax commissioner may	11551
waive all or a portion of such a charge and may adopt rules	11552
governing such waiver.	11553

~~No additional charge shall be imposed under division (D)(2)~~	11554
~~of this section against a vendor that has been notified of its~~	11555
~~obligation to remit taxes under this section and that remits its~~	11556
~~first two tax payments after such notification by some means other~~	11557
~~than electronic funds transfer. The additional charge may be~~	11558
~~imposed upon the remittance of any subsequent tax payment that the~~	11559
~~vendor remits by some means other than electronic funds transfer.~~	11560

Sec. 5739.124. (A) If required by the tax commissioner, a	11561
~~person~~permit holder required to make payments ~~by electronic funds~~	11562
~~transfer~~ under section 5739.032 ~~or 5739.122~~ of the Revised Code	11563
shall file all returns and reports electronically. The	11564
commissioner may require the ~~person~~permit holder to use the Ohio	11565
business gateway, as defined in section 718.051 of the Revised	11566
Code, or any other electronic means approved by the commissioner,	11567
to file the returns and reports, or to remit the tax, in lieu of	11568
the manner prescribed ~~by the treasurer of state~~ under ~~sections~~	11569
section 5739.032 ~~and 5739.122~~ of the Revised Code.	11570

(B) A person required under this section to file reports and	11571
returns electronically may apply to the tax commissioner to be	11572
excused from that requirement. Applications shall be made on a	11573
form prescribed by the commissioner. The commissioner may approve	11574
the application for good cause.	11575

(C)(1) If a person required to file a report or return	11576
electronically under this section fails to do so, the tax	11577
commissioner may impose an additional charge not to exceed the	11578
following:	11579

(a) For each of the first two failures, five per cent of the	11580
amount required to be reported on the report or return;	11581

(b) For the third and any subsequent failure, ten per cent of	11582
the amount required to be reported on the report or return.	11583

(2) The charges authorized under division (C)(1) of this	11584
section are in addition to any other charge or penalty authorized	11585
under this chapter, and shall be considered as revenue arising	11586
from taxes imposed under this chapter. An additional charge may be	11587
collected by assessment in the manner prescribed by section	11588
5739.13 of the Revised Code. The commissioner may waive all or a	11589
portion of such a charge and may adopt rules governing such	11590
waiver.	11591

Sec. 5739.21. (A) One hundred per cent of all money	11592
deposited into the state treasury under sections 5739.01 to	11593
5739.31 of the Revised Code ~~and~~that is not required to be	11594
distributed as provided in section 5739.102 of the Revised Code or	11595
division (B) of this section shall be credited to the general	11596
revenue fund.	11597

(B)(1) In any case where any county or transit authority has	11598
levied a tax or taxes pursuant to section 5739.021, 5739.023, or	11599
5739.026 of the Revised Code, the tax commissioner shall, within	11600
forty-five days after the end of each month, determine and certify	11601
to the director of budget and management the amount of the	11602
proceeds of such tax or taxes received during that month from	11603
billings and assessments, or associated with tax returns or	11604
reports filed during that month, to be returned to the county or	11605
transit authority levying the tax or taxes. The amount to be	11606
returned to each county and transit authority shall be a fraction	11607
of the aggregate amount of money collected with respect to each	11608
area in which one or more of such taxes are concurrently in effect	11609
with the tax levied by section 5739.02 of the Revised Code. The	11610
numerator of the fraction is the rate of the tax levied by the	11611
county or transit authority and the denominator of the fraction is	11612
the aggregate rate of such taxes applicable to such area. The	11613
amount to be returned to each county or transit authority shall be	11614
reduced by the amount of any refunds of county or transit	11615
authority tax paid pursuant to section 5739.07 of the Revised Code	11616
during the same month, or transfers made pursuant to division	11617
(B)(2) of section 5703.052 of the Revised Code.	11618

(2) On a periodic basis, using the best information	11619
available, the tax commissioner shall distribute any amount of a	11620
county or transit authority tax that cannot be distributed under	11621
division (B)(1) of this section. Through audit or other means, the	11622
commissioner shall attempt to obtain the information necessary to	11623
make the distribution as provided under that division and, on	11624
receipt of that information, shall make adjustments to	11625
distributions previously made under this division.	11626

(3) Beginning July 1, 2008, eight and thirty-three	11627
one-hundredths of one per cent of the revenue collected from the	11628
tax due under division (A) of section 5739.029 of the Revised Code	11629
shall be distributed to the county where the sale of the motor	11630
vehicle is sitused under section 5739.035 of the Revised Code. The	11631
amount to be so distributed to the county shall be apportioned on	11632
the basis of the rates of taxes the county levies pursuant to	11633
sections 5739.021 and 5739.026 of the Revised Code, as applicable,	11634
and shall be credited to the funds of the county as provided in	11635
divisions (A) and (B) of section 5739.211 of the Revised Code.	11636

(C) The aggregate amount to be returned to any county or	11637
transit authority shall be reduced by one per cent, which shall be	11638
certified directly to the credit of the local sales tax	11639
administrative fund, which is hereby created in the state	11640
treasury. For the purpose of determining the amount to be returned	11641
to a county and transit authority in which the rate of tax imposed	11642
by the transit authority has been reduced under section 5739.028	11643
of the Revised Code, the tax commissioner shall use the respective	11644
rates of tax imposed by the county or transit authority that	11645
results from the change in the rates authorized under that	11646
section.	11647

(D) The director of budget and management shall transfer,	11648
from the same funds and in the same proportions specified in	11649
division (A) of this section, to the permissive tax distribution	11650
fund created by division (B)(1) of section 4301.423 of the Revised	11651
Code and to the local sales tax administrative fund, the amounts	11652
certified by the tax commissioner. The tax commissioner shall	11653
then, on or before the twentieth day of the month in which such	11654
certification is made, provide for payment of such respective	11655
amounts to the county treasurer and to the fiscal officer of the	11656
transit authority levying the tax or taxes. The amount transferred	11657
to the local sales tax administrative fund is for use by the tax	11658
commissioner in defraying costs incurred in administering such	11659
taxes levied by a county or transit authority.	11660

Sec. 5741.04. Every seller required to register with the tax	11661
commissioner pursuant to section 5741.17 of the Revised Code who	11662
is engaged in the business of selling tangible personal property	11663
in this state for storage, use, or other consumption in this	11664
state, to which section 5741.02 of the Revised Code applies, or	11665
which is subject to a tax levied pursuant to section 5741.021,	11666
5741.022, or 5741.023 of the Revised Code, shall, and any other	11667
seller who is authorized by rule of the tax commissioner to do so	11668
may, collect from the consumer the full and exact amount of the	11669
tax payable on each such storage, use, or consumption, in the	11670
manner and at the times provided as follows:	11671

(A) If the price is, at or prior to the delivery of	11672
possession of the thing sold to the consumer, paid in currency	11673
passed from hand to hand by the consumer, or ~~his~~the consumer's	11674
agent, to the seller, or ~~his~~the seller's agent, the seller or ~~his~~	11675
the seller's agent shall collect the tax with and at the same time	11676
as the price.	11677

(B) If the price is otherwise paid or to be paid, the seller	11678
or ~~his~~the seller's agent shall, at or prior to the delivery of	11679
possession of the thing sold to the consumer, charge the tax	11680
imposed by or pursuant to section 5741.02, 5741.021, 5741.022, or	11681
5741.023 of the Revised Code to the account of the consumer, which	11682
amount shall be collected by the seller from the consumer in	11683
addition to the price. Such transaction shall be reported on the	11684
return for the period in which the transaction occurred, and the	11685
amount of tax applicable to the transaction shall be remitted with	11686
the return or, if the consumer is subject to section 5741.121 of	11687
the Revised Code, ~~by electronic funds transfer as~~in the manner	11688
prescribed by that section. The amount of the tax shall become a	11689
legal charge in favor of the seller and against the consumer.	11690

(C) It shall be the obligation of each consumer, as required	11691
by section 5741.12 of the Revised Code, to report and pay the	11692
taxes levied by sections 5741.021, 5741.022, and 5741.023 of the	11693
Revised Code, if applicable, on any storage, use, or other	11694
consumption of tangible personal property purchased in this state	11695
from a vendor required to be licensed pursuant to section 5739.17	11696
of the Revised Code.	11697

Sec. 5741.12. (A) Each seller required by section 5741.17 of	11698
the Revised Code to register with the tax commissioner, and any	11699
seller authorized by the commissioner to collect the tax imposed	11700
by or pursuant to section 5741.02, 5741.021, 5741.022, or 5741.023	11701
of the Revised Code is subject to the same requirements and	11702
entitled to the same deductions and discount for prompt payments	11703
as are vendors under section 5739.12 of the Revised Code, and the	11704
same monetary allowances as are vendors under section 5739.06 of	11705
the Revised Code. The powers and duties of the commissioner ~~and~~	11706
~~the treasurer of state~~ with respect to returns and tax remittances	11707
under this section shall be identical with those prescribed in	11708
section 5739.12 of the Revised Code.	11709

(B) Every person storing, using, or consuming tangible	11710
personal property or receiving the benefit of a service, the	11711
storage, use, consumption, or receipt of which is subject to the	11712
tax imposed by or pursuant to section 5741.02, 5741.021, 5741.022,	11713
or 5741.023 of the Revised Code, when such tax was not paid to a	11714
seller, shall, on or before the twenty-third day of each month,	11715
file with the tax commissioner a return for the preceding month in	11716
such form as is prescribed by the commissioner, showing such	11717
information as the commissioner deems necessary, and shall pay the	11718
tax shown on the return to be due. Remittance shall be made	11719
payable to the treasurer of state. The commissioner may require	11720
consumers to file returns and pay the tax at other than monthly	11721
intervals, if the commissioner determines that such filing is	11722
necessary for the efficient administration of the tax. If the	11723
commissioner determines that a consumer's tax liability is not	11724
such as to merit monthly filing, the commissioner may authorize	11725
the consumer to file returns and pay tax at less frequent	11726
intervals.	11727

Any consumer required to file a return and pay the tax under	11728
this section whose payment for any year ~~indicated in~~equals or	11729
exceeds the amount shown in division (A) of section 5741.121 of	11730
the Revised Code ~~equals or exceeds the amount shown in that~~	11731
~~section shall make each payment required by this section in the~~	11732
~~second ensuing and each succeeding year by means of electronic~~	11733
~~funds transfer as prescribed by, and on or before the dates~~	11734
~~specified in, section 5741.121 of the Revised Code, except as~~	11735
~~otherwise prescribed by~~is subject to the accelerated tax payment	11736
requirements in divisions (B) and (C) of that section.	11737

(C) Every person storing, using, or consuming a motor	11738
vehicle, watercraft, or outboard motor, the ownership of which	11739
must be evidenced by certificate of title, shall file the return	11740
required by this section and pay the tax due at or prior to the	11741
time of filing an application for certificate of title.	11742

Sec. 5741.121. (A) If the total amount of tax required to be	11743
paid by a seller or consumer under section 5741.12 of the Revised	11744
Code for any year equals or exceeds seventy-five thousand dollars,	11745
the seller or consumer shall remit each monthly tax payment in the	11746
second ensuing and each succeeding year ~~by electronic funds~~	11747
~~transfer~~on an accelerated basis as prescribed by division (B) of	11748
this section.	11749

If a seller's or consumer's tax payment for each of two	11750
consecutive years is less than seventy-five thousand dollars, the	11751
seller or consumer is relieved of the requirement to remit taxes	11752
~~by electronic funds transfer~~on an accelerated basis for the year	11753
that next follows the second of the consecutive years in which	11754
the tax payment is less than that amount, and is relieved of that	11755
requirement for each succeeding year, unless the tax payment in a	11756
subsequent year equals or exceeds seventy-five thousand dollars.	11757

The tax commissioner shall notify each seller or consumer	11758
required to ~~remit taxes by electronic funds transfer~~make	11759
accelerated tax payments of the seller's or consumer's obligation	11760
to do so,and shall maintain an updated list of those sellers and	11761
consumers~~, and shall timely certify the list and any additions~~	11762
~~thereto or deletions therefrom to the treasurer of state~~.	11763
Failure by the tax commissioner to notify a seller or consumer	11764
subject to this section to remit taxes ~~by electronic funds~~	11765
~~transfer~~on an accelerated basis does not relieve the seller or	11766
consumer of the obligation to remit taxes ~~by electronic funds~~	11767
~~transfer~~as provided under division (B) of this section.	11768

(B) Sellers and consumers required by division (A) of this	11769
section to ~~remit~~make accelerated tax payments ~~by electronic funds~~	11770
~~transfer~~ shall electronically remit such payments to the	11771
~~treasurer of state~~tax commissioner, in ~~the~~a manner ~~prescribed~~	11772
~~by this section and rules adopted~~approved by the ~~treasurer of~~	11773
~~state under section 113.061 of the Revised Code, and~~	11774
commissioner, as follows:	11775

(1) On or before the twenty-third day of each month, a seller	11776
or consumer shall remit an amount equal to seventy-five per cent	11777
of the anticipated tax liability for that month.	11778

(2) On or before the twenty-third day of each month, a seller	11779
shall report the taxes collected and a consumer shall report the	11780
taxes due for the previous month and shall remit that amount, less	11781
any amounts paid for that month as required by division (B)(1) of	11782
this section.	11783

The payment of taxes ~~by electronic funds transfer~~on an	11784
accelerated basis under this section does not affect a seller's	11785
or consumer's obligation to file ~~the monthly return~~returns and	11786
pay the tax shown on the returns to be due as required under	11787
section 5741.12 of the Revised Code.	11788

(C) A seller or consumer required by this section to remit	11789
taxes ~~by electronic funds transfer~~on an accelerated basis may	11790
apply to the ~~treasurer of state~~tax commissioner in the manner	11791
prescribed by the ~~treasurer of state~~commissioner to be excused	11792
from that requirement. The ~~treasurer of state~~commissioner may	11793
excuse the seller or consumer from remittance ~~by electronic funds~~	11794
~~transfer~~on an accelerated basis for good cause shown for the	11795
period of time requested by the seller or consumer or for a	11796
portion of that period. ~~The treasurer of state shall notify the~~	11797
~~tax commissioner and the seller or consumer of the treasurer of~~	11798
~~state's decision as soon as is practicable.~~	11799

(D)(1)(a) If a seller or consumer that is required to remit	11800
payments under division (B) of this section fails to make a	11801
payment required under division (B)(1) of this section, or makes a	11802
payment under division (B)(1) of this section that is less than	11803
seventy-five per cent of the actual liability for that month, the	11804
commissioner may impose an additional charge not to exceed five	11805
per cent of that unpaid amount.	11806

(b) Division (D)(1)(a) of this section does not apply if the	11807
seller's or consumer's payment under division (B)(1) of this	11808
section is equal to or greater than seventy-five per cent of the	11809
seller's or consumer's reported liability for the same month in	11810
the immediately preceding calendar year.	11811

(2) ~~If a seller or consumer required by this section to remit~~	11812
~~taxes by electronic funds transfer remits those taxes by some~~	11813
~~means other than by electronic funds transfer as prescribed by the~~	11814
~~rules adopted by the treasurer of state, and the treasurer of~~	11815
~~state determines that such failure was not due to reasonable cause~~	11816
~~or was due to willful neglect, the treasurer of state shall notify~~	11817
~~the tax commissioner of the failure to remit by electronic funds~~	11818
~~transfer and shall provide the commissioner with any information~~	11819
~~used in making that determination. The tax commissioner may impose~~	11820
~~an additional charge not to exceed the lesser of five per cent of~~	11821
~~the amount of the taxes required to be paid by electronic funds~~	11822
~~transfer or five thousand dollars.~~	11823

~~(3)~~ Any additional charge imposed under division (D)(1) of	11824
this section is in addition to any other penalty or charge	11825
imposed under this chapter, and shall be considered as revenue	11826
arising from taxes imposed under this chapter. An additional	11827
charge may be collected by assessment in the manner prescribed by	11828
section 5741.13 of the Revised Code. The tax commissioner may	11829
waive all or a portion of such a charge and may adopt rules	11830
governing such waiver.	11831

~~No additional charge shall be imposed under division (D)(2)~~	11832
~~of this section against a seller or consumer that has been~~	11833
~~notified of the obligation to remit taxes under this section and~~	11834
~~that remits its first two tax payments after such notification by~~	11835
~~some means other than electronic funds transfer. The additional~~	11836
~~charge may be imposed upon the remittance of any subsequent tax~~	11837
~~payment that the seller or consumer remits by some means other~~	11838
~~than electronic funds transfer.~~	11839

Sec. 5741.122. (A) If required by the tax commissioner, a	11840
person required to make payments ~~by electronic funds transfer~~	11841
under section ~~5739.032 or~~ 5741.121 of the Revised Code shall file	11842
all returns and reports electronically. The commissioner may	11843
require the person to use the Ohio business gateway, as defined	11844
in section 718.051 of the Revised Code, or any other electronic	11845
means approved by the commissioner, to file the returns and	11846
reports, or to remit the tax, in lieu of the manner prescribed	11847
~~by the treasurer of state~~ under ~~sections 5739.032 and~~section	11848
5741.121 of the Revised Code.	11849

(B) A person required under this section to file reports and	11850
returns electronically may apply to the tax commissioner to be	11851
excused from that requirement. Applications shall be made on a	11852
form prescribed by the commissioner. The commissioner may approve	11853
the application for good cause.	11854

(C)(1) If a person required to file a report or return	11855
electronically under this section fails to do so, the tax	11856
commissioner may impose an additional charge not to exceed the	11857
following:	11858

(a) For each of the first two failures, five per cent of the	11859
amount required to be reported on the report or return;	11860

(b) For the third and any subsequent failure, ten per cent of	11861
the amount required to be reported on the report or return.	11862

(2) The charges authorized under division (C)(1) of this	11863
section are in addition to any other charge or penalty authorized	11864
under this chapter, and shall be considered as revenue arising	11865
from taxes imposed under this chapter. An additional charge may be	11866
collected by assessment in the manner prescribed by section	11867
5741.13 of the Revised Code. The commissioner may waive all or a	11868
portion of such a charge and may adopt rules governing such	11869
waiver.	11870

Sec. 5743.021. (A) As used in this section, "qualifying	11871
regional arts and cultural district" means a regional arts and	11872
cultural district created under section 3381.04 of the Revised	11873
Code in a county having a population of one million two hundred	11874
thousand or more according to the 2000 federal decennial census.	11875

(B) For one or more of the purposes for which a tax may be	11876
levied under section 3381.16 of the Revised Code and for the	11877
purposes of paying the expenses of administering the tax and the	11878
expenses charged by a board of elections to hold an election on a	11879
question submitted under this section, the board of county	11880
commissioners of a county that has within its territorial	11881
boundaries a qualifying regional arts and cultural district may	11882
levy a tax on the sale of cigarettes sold for resale at retail in	11883
the county composing the district. The rate of the tax, when added	11884
to the rate of any other tax concurrently levied by the board	11885
under this section, shall not exceed fifteen mills per cigarette,	11886
and shall be computed on each cigarette sold. Only one sale of the	11887
same article shall be used in computing the amount of tax due. The	11888
tax may be levied for any number of years not exceeding ten years.	11889

The tax shall be levied pursuant to a resolution of the board	11890
of county commissioners approved by a majority of the electors in	11891
the county voting on the question of levying the tax. The	11892
resolution shall specify the rate of the tax, the number of years	11893
the tax will be levied, and the purposes for which the tax is	11894
levied. The election may be held on the date of a general,	11895
primary, or special election held not sooner than seventy-five	11896
days after the date the board certifies its resolution to the	11897
board of elections. If approved by the electors, the tax shall	11898
take effect on the first day of the month specified in the	11899
resolution but not sooner than the first day of the month that is	11900
at least sixty days after the certification of the election	11901
results by the board of elections. A copy of the resolution	11902
levying the tax shall be certified to the tax commissioner at	11903
least sixty days prior to the date on which the tax is to become	11904
effective.	11905

(C) The form of the ballot in an election held under this	11906
section shall be as follows, or in any other form acceptable to	11907
the secretary of state:	11908

"For the purpose of .......... (insert the purpose or	11909
purposes of the tax), shall an excise tax be levied throughout	11910
.......... County for the benefit of the ........... (name of the	11911
qualifying regional arts and cultural district) on the sale of	11912
cigarettes at wholesale at the rate of .... mills per cigarette	11913
for ..... years?	11914

11915

		For the tax			11916
		Against the tax	"		11917

(D) The treasurer of state shall credit all moneys arising	11918
from taxes levied on behalf of each district under this section	11919
and section 5743.321 of the Revised Code as follows:	11920

(1) To the tax refund fund created by section 5703.052 of the	11921
Revised Code, amounts equal to the refunds from each tax levied	11922
under this section certified by the tax commissioner pursuant to	11923
section 5743.05 of the Revised Code;	11924

(2) Following the crediting of amounts pursuant to division	11925
(D)(1) of this section:	11926

(a) To the permissive tax distribution fund created under	11927
section 4301.423 of the Revised Code, an amount equal to	11928
ninety-eight per cent of the remainder collected;	11929

(b) To the local excise tax administrative fund, which is	11930
hereby created in the state treasury, an amount equal to two per	11931
cent of such remainder, for use by the tax commissioner in	11932
defraying costs incurred in administering the tax.	11933

On or before the second working day of each month, the	11934
treasurer of state shall certify to the tax commissioner the	11935
amount of taxes levied on behalf of each district under sections	11936
5743.021 and 5743.321 of the Revised Code and paid to the	11937
treasurer of state during the preceding month.	11938

On or before the tenth day of each month, the tax	11939
commissioner shall distribute the amount credited to the	11940
permissive tax distribution fund during the preceding month by	11941
providing for payment of the appropriate amount to the county	11942
treasurer of the county in which the tax is levied.	11943

(E) No tax shall be levied under this section on or after the	11944
effective date of the amendment of this section by the capital	11945
appropriations act of the 127th general assembly. This division	11946
does not prevent the collection of any tax levied under this	11947
section before that date so long as that tax remains effective.	11948

Sec. 5743.024. (A) For the purposes of section 307.696 of	11949
the Revised Code, to pay the expenses of administering the tax,	11950
and to pay any or all of the charge the board of elections makes	11951
against the county to hold the election on the question of levying	11952
the tax, or for such purposes and to provide revenues to the	11953
county for permanent improvements, the board of county	11954
commissioners may levy a tax on sales of cigarettes sold for	11955
resale at retail in the county. The tax shall not exceed two and	11956
twenty-five hundredths of a mill per cigarette, and shall be	11957
computed on each cigarette sold. The tax may be levied for any	11958
number of years not exceeding twenty. Only one sale of the same	11959
article shall be used in computing the amount of tax due.	11960

The tax shall be levied pursuant to a resolution of the	11961
county commissioners approved by a majority of the electors in the	11962
county voting on the question of levying the tax. The resolution	11963
shall specify the rate of the tax, the number of years the tax	11964
will be levied, and the purposes for which the tax is levied. Such	11965
election may be held on the date of a general or special election	11966
held not sooner than seventy-five days after the date the board	11967
certifies its resolution to the board of elections. If approved by	11968
the electors, the tax shall take effect on the first day of the	11969
month specified in the resolution but not sooner than the first	11970
day of the month that is at least sixty days after the	11971
certification of the election results by the board of elections. A	11972
copy of the resolution levying the tax shall be certified to the	11973
tax commissioner at least sixty days prior to the date on which	11974
the tax is to become effective.	11975

A resolution under this section may be joined on the ballot	11976
as a single question with a resolution adopted under section	11977
307.697 or 4301.421 of the Revised Code to levy a tax for the same	11978
purposes and for the purpose of paying the expenses of	11979
administering the tax. The form of the ballot in an election held	11980
pursuant to this section shall be as prescribed in section 307.697	11981
of the Revised Code.	11982

(B) The treasurer of state shall credit all moneys arising	11983
from each county's taxes levied under this section and section	11984
5743.323 of the Revised Code as follows:	11985

(1) To the tax refund fund created by section 5703.052 of the	11986
Revised Code, amounts equal to the refunds from each tax levied	11987
under this section certified by the tax commissioner pursuant to	11988
section 5743.05 of the Revised Code;	11989

(2) Following the crediting of amounts pursuant to division	11990
(B)(1) of this section:	11991

(a) To the permissive tax distribution fund created by	11992
division (B)(1) of section 4301.423 of the Revised Code, an amount	11993
equal to ninety-eight per cent of the remainder collected;	11994

(b) To the local excise tax administrative fund, which is	11995
hereby created in the state treasury, an amount equal to two per	11996
cent of such remainder, for use by the tax commissioner in	11997
defraying costs incurred in administering the tax.	11998

On or before the second working day of each month, the	11999
treasurer of state shall certify to the tax commissioner the	12000
amount of each county's taxes levied under sections 5743.024 and	12001
5743.323 and paid to the treasurer of state during the preceding	12002
month.	12003

On or before the tenth day of each month, the tax	12004
commissioner shall distribute the amount credited to the	12005
permissive tax distribution fund during the preceding month by	12006
providing for payment of the appropriate amount to the county	12007
treasurer of each county levying the tax.	12008

(C) The board of county commissioners of a county in which a	12009
tax is imposed under this section on ~~the effective date of this~~	12010
~~amendment~~July 19, 1995, may levy a tax for the purpose of section	12011
307.673 of the Revised Code regardless of whether or not the	12012
cooperative agreement authorized under that section has been	12013
entered into prior to the day the resolution adopted under	12014
division (C)(1) or (2) of this section is adopted, and for the	12015
purpose of reimbursing a county for costs incurred in the	12016
construction of a sports facility pursuant to an agreement entered	12017
into by the county under section 307.696 of the Revised Code. The	12018
tax shall be levied and approved in one of the manners prescribed	12019
by division (C)(1) or (2) of this section.	12020

(1) The tax may be levied pursuant to a resolution adopted by	12021
a majority of the members of the board of county commissioners not	12022
later than forty-five days after ~~the effective date of this~~	12023
~~amendment~~July 19, 1995. A board of county commissioners approving	12024
a tax under division (C)(1) of this section may approve a tax	12025
under division (D)(1) of section 307.697 or division (B)(1) of	12026
section 4301.421 of the Revised Code at the same time. Subject to	12027
the resolution being submitted to a referendum under sections	12028
305.31 to 305.41 of the Revised Code, the resolution shall take	12029
effect immediately, but the tax levied pursuant to the resolution	12030
shall not be levied prior to the day following the last day taxes	12031
levied pursuant to division (A) of this section may be levied.	12032

(2) The tax may be levied pursuant to a resolution adopted by	12033
a majority of the members of the board of county commissioners not	12034
later than forty-five days after ~~the effective date of this~~	12035
~~amendment~~July 19, 1995, and approved by a majority of the	12036
electors of the county voting on the question of levying the tax	12037
at the next succeeding general election following ~~the effective~~	12038
~~date of this amendment~~July 19, 1995. The board of county	12039
commissioners shall certify a copy of the resolution to the board	12040
of elections immediately upon adopting a resolution under division	12041
(C)(2) of this section, and the board of elections shall place the	12042
question of levying the tax on the ballot at that election. The	12043
form of the ballot shall be as prescribed by division (C) of	12044
section 307.697 of the Revised Code, except that the phrase	12045
"paying not more than one-half of the costs of providing a sports	12046
facility together with related redevelopment and economic	12047
development projects" shall be replaced by the phrase "paying the	12048
costs of constructing or renovating a sports facility and	12049
reimbursing a county for costs incurred by the county in the	12050
construction of a sports facility," and the phrase ", beginning	12051
.......... (here insert the earliest date the tax would take	12052
effect)" shall be appended after "years." A board of county	12053
commissioners submitting the question of a tax under division	12054
(C)(2) of this section may submit the question of a tax under	12055
division (D)(2) of section 307.697 or division (B)(2) of section	12056
4301.421 of the Revised Code as a single question, and the form of	12057
the ballot shall include each of the proposed taxes.	12058

If approved by a majority of electors voting on the question,	12059
the tax shall take effect on the day specified on the ballot,	12060
which shall not be earlier than the day following the last day the	12061
tax levied pursuant to division (A) of this section may be levied.	12062

The rate of a tax levied pursuant to division (C)(1) or (2)	12063
of this section shall not exceed the rate specified in division	12064
(A) of this section. A tax levied pursuant to division (C)(1) or	12065
(2) of this section may be levied for any number of years not	12066
exceeding twenty.	12067

A board of county commissioners adopting a resolution under	12068
this division shall certify a copy of the resolution to the tax	12069
commissioner immediately upon adoption of the resolution.	12070

(E) No tax shall be levied under this section on or after the	12071
effective date of the amendment of this section by the capital	12072
appropriations act of the 127th general assembly. This division	12073
does not prevent the collection of any tax levied under this	12074
section before that date so long as that tax remains effective.	12075

Sec. 5743.321. For the same purposes for which it levies a	12076
tax under section 5743.021 of the Revised Code, the board of	12077
county commissioners of a county that has within its territorial	12078
boundaries a qualifying regional arts and cultural district and	12079
that levies a tax under that section, by resolution adopted by a	12080
majority of the board, shall levy a tax at the same rate on the	12081
use, consumption, or storage for consumption of cigarettes by	12082
consumers in the county in which that tax is levied, provided that	12083
the tax shall not apply if the tax levied by section 5743.021 of	12084
the Revised Code has been paid. The tax shall take effect on the	12085
date that a tax levied under that section takes effect, and shall	12086
remain in effect as long as the tax levied under that section	12087
remains effective.	12088

No tax shall be levied under this section on or after the	12089
effective date of the amendment of this section by the capital	12090
appropriations act of the 127th general assembly. This paragraph	12091
does not prevent the collection of any tax levied under this	12092
section before that date so long as that tax remains effective.	12093

Sec. 5743.323. For the purposes of section 307.696 of the	12094
Revised Code and to pay the expenses of levying the tax or for	12095
such purposes and to provide revenues to the county for permanent	12096
improvements, the board of county commissioners of a county that	12097
levies a tax under division (A) or (C) of section 5743.024 of the	12098
Revised Code shall by resolution adopted by a majority of the	12099
board levy a tax at the same rate on the use, consumption, or	12100
storage for consumption of cigarettes by consumers in the county,	12101
provided that the tax shall not apply if the tax levied by	12102
division (A) or (C) of section 5743.024 of the Revised Code has	12103
been paid. The tax shall take effect on the date that a tax levied	12104
under division (A) or (C) of section 5743.024 of the Revised Code	12105
takes effect, and shall remain in effect as long as the tax levied	12106
under such division remains effective.	12107

No tax shall be levied under this section on or after the	12108
effective date of the amendment of this section by the capital	12109
appropriations act of the 127th general assembly. This paragraph	12110
does not prevent the collection of any tax levied under this	12111
section before that date so long as that tax remains effective.	12112

Sec. 5745.05. (A) Prior to the first day of March, June,	12113
September, and December, the tax commissioner shall certify to the	12114
director of budget and management the amount to be paid to each	12115
municipal corporation, as indicated on the declaration of	12116
estimated tax reports and annual reports received under sections	12117
5745.03 and 5745.04 of the Revised Code, less any amounts	12118
previously distributed and net of any audit adjustments made by	12119
the tax commissioner. Not later than the first day of March, June,	12120
September, and December, the director of budget and management	12121
shall provide for payment of the amount certified to each	12122
municipal corporation from the municipal income tax fund, plus a	12123
pro rata share of any investment earnings accruing to the fund	12124
since the previous payment under this section apportioned among	12125
municipal corporations entitled to such payments in proportion to	12126
the amount certified by the tax commissioner. All investment	12127
earnings on money in the municipal income tax fund shall be	12128
credited to that fund.	12129

(B) If the tax commissioner determines that the amount of tax	12130
paid by a taxpayer and distributed to a municipal corporation	12131
under this section for a taxable year exceeds the amount payable	12132
to that municipal corporation under this chapter after accounting	12133
for amounts remitted with the annual report and as estimated	12134
taxes, the tax commissioner shall permit the taxpayer to credit	12135
the excess against the taxpayer's payments to the municipal	12136
corporation of estimated taxes remitted for an ensuing taxable	12137
year under section 5745.04 of the Revised Code. If, upon the	12138
written request of the taxpayer, the tax commissioner determines	12139
that the excess to be so credited is likely to exceed the amount	12140
of estimated taxes payable by the taxpayer to the municipal	12141
corporation during the ensuing twelve months, the tax commissioner	12142
shall so notify the municipal corporation and the municipal	12143
corporation shall issue a refund of the excess to the taxpayer	12144
within ninety days after receiving such a notice. Interest shall	12145
accrue on the amount to be refunded and is payable to the taxpayer	12146
at the rate per annum prescribed by section 5703.47 of the Revised	12147
Code from the ninety-first day after the notice is received by the	12148
municipal corporation until the day the refund is paid.	12149
Immediately after notifying a municipal corporation under this	12150
division of an excess to be refunded, the commissioner also shall	12151
notify the director of budget and management of the amount of the	12152
excess, and the director shall transfer from the municipal income	12153
tax administrative fund to the municipal income tax fund one and	12154
one-half per cent of the amount of the excess. The commissioner	12155
shall include the transferred amount in the computation of the	12156
amount due the municipal corporation in the next certification to	12157
the director under division (A) of this section.	12158

Sec. 5747.01. Except as otherwise expressly provided or	12159
clearly appearing from the context, any term used in this chapter	12160
that is not otherwise defined in this section has the same meaning	12161
as when used in a comparable context in the laws of the United	12162
States relating to federal income taxes or if not used in a	12163
comparable context in those laws, has the same meaning as in	12164
section 5733.40 of the Revised Code. Any reference in this chapter	12165
to the Internal Revenue Code includes other laws of the United	12166
States relating to federal income taxes.	12167

As used in this chapter:

12168

(A) "Adjusted gross income" or "Ohio adjusted gross income"	12169
means federal adjusted gross income, as defined and used in the	12170
Internal Revenue Code, adjusted as provided in this section:	12171

(1) Add interest or dividends on obligations or securities of	12172
any state or of any political subdivision or authority of any	12173
state, other than this state and its subdivisions and authorities.	12174

(2) Add interest or dividends on obligations of any	12175
authority, commission, instrumentality, territory, or possession	12176
of the United States to the extent that the interest or dividends	12177
are exempt from federal income taxes but not from state income	12178
taxes.	12179

(3) Deduct interest or dividends on obligations of the United	12180
States and its territories and possessions or of any authority,	12181
commission, or instrumentality of the United States to the extent	12182
that the interest or dividends are included in federal adjusted	12183
gross income but exempt from state income taxes under the laws of	12184
the United States.	12185

(4) Deduct disability and survivor's benefits to the extent	12186
included in federal adjusted gross income.	12187

(5) Deduct benefits under Title II of the Social Security Act	12188
and tier 1 railroad retirement benefits to the extent included in	12189
federal adjusted gross income under section 86 of the Internal	12190
Revenue Code.	12191

(6) In the case of a taxpayer who is a beneficiary of a trust	12192
that makes an accumulation distribution as defined in section 665	12193
of the Internal Revenue Code, add, for the beneficiary's taxable	12194
years beginning before 2002, the portion, if any, of such	12195
distribution that does not exceed the undistributed net income of	12196
the trust for the three taxable years preceding the taxable year	12197
in which the distribution is made to the extent that the portion	12198
was not included in the trust's taxable income for any of the	12199
trust's taxable years beginning in 2002 or thereafter.	12200
"Undistributed net income of a trust" means the taxable income of	12201
the trust increased by (a)(i) the additions to adjusted gross	12202
income required under division (A) of this section and (ii) the	12203
personal exemptions allowed to the trust pursuant to section	12204
642(b) of the Internal Revenue Code, and decreased by (b)(i) the	12205
deductions to adjusted gross income required under division (A) of	12206
this section, (ii) the amount of federal income taxes attributable	12207
to such income, and (iii) the amount of taxable income that has	12208
been included in the adjusted gross income of a beneficiary by	12209
reason of a prior accumulation distribution. Any undistributed net	12210
income included in the adjusted gross income of a beneficiary	12211
shall reduce the undistributed net income of the trust commencing	12212
with the earliest years of the accumulation period.	12213

(7) Deduct the amount of wages and salaries, if any, not	12214
otherwise allowable as a deduction but that would have been	12215
allowable as a deduction in computing federal adjusted gross	12216
income for the taxable year, had the targeted jobs credit allowed	12217
and determined under sections 38, 51, and 52 of the Internal	12218
Revenue Code not been in effect.	12219

(8) Deduct any interest or interest equivalent on public	12220
obligations and purchase obligations to the extent that the	12221
interest or interest equivalent is included in federal adjusted	12222
gross income.	12223

(9) Add any loss or deduct any gain resulting from the sale,	12224
exchange, or other disposition of public obligations to the extent	12225
that the loss has been deducted or the gain has been included in	12226
computing federal adjusted gross income.	12227

(10) Deduct or add amounts, as provided under section	12228
5747.70 of the Revised Code, related to contributions to variable	12229
college savings program accounts made or tuition units purchased	12230
pursuant to Chapter 3334. of the Revised Code.	12231

(11)(a) Deduct, to the extent not otherwise allowable as a	12232
deduction or exclusion in computing federal or Ohio adjusted gross	12233
income for the taxable year, the amount the taxpayer paid during	12234
the taxable year for medical care insurance and qualified	12235
long-term care insurance for the taxpayer, the taxpayer's spouse,	12236
and dependents. No deduction for medical care insurance under	12237
division (A)(11) of this section shall be allowed either to any	12238
taxpayer who is eligible to participate in any subsidized health	12239
plan maintained by any employer of the taxpayer or of the	12240
taxpayer's spouse, or to any taxpayer who is entitled to, or on	12241
application would be entitled to, benefits under part A of Title	12242
XVIII of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C.	12243
301, as amended. For the purposes of division (A)(11)(a) of this	12244
section, "subsidized health plan" means a health plan for which	12245
the employer pays any portion of the plan's cost. The deduction	12246
allowed under division (A)(11)(a) of this section shall be the net	12247
of any related premium refunds, related premium reimbursements, or	12248
related insurance premium dividends received during the taxable	12249
year.	12250

(b) Deduct, to the extent not otherwise deducted or excluded	12251
in computing federal or Ohio adjusted gross income during the	12252
taxable year, the amount the taxpayer paid during the taxable	12253
year, not compensated for by any insurance or otherwise, for	12254
medical care of the taxpayer, the taxpayer's spouse, and	12255
dependents, to the extent the expenses exceed seven and one-half	12256
per cent of the taxpayer's federal adjusted gross income.	12257

(c) For purposes of division (A)(11) of this section,	12258
"medical care" has the meaning given in section 213 of the	12259
Internal Revenue Code, subject to the special rules, limitations,	12260
and exclusions set forth therein, and "qualified long-term care"	12261
has the same meaning given in section 7702B(c) of the Internal	12262
Revenue Code.	12263

(12)(a) Deduct any amount included in federal adjusted gross	12264
income solely because the amount represents a reimbursement or	12265
refund of expenses that in any year the taxpayer had deducted as	12266
an itemized deduction pursuant to section 63 of the Internal	12267
Revenue Code and applicable United States department of the	12268
treasury regulations. The deduction otherwise allowed under	12269
division (A)(12)(a) of this section shall be reduced to the extent	12270
the reimbursement is attributable to an amount the taxpayer	12271
deducted under this section in any taxable year.	12272

(b) Add any amount not otherwise included in Ohio adjusted	12273
gross income for any taxable year to the extent that the amount is	12274
attributable to the recovery during the taxable year of any amount	12275
deducted or excluded in computing federal or Ohio adjusted gross	12276
income in any taxable year.	12277

(13) Deduct any portion of the deduction described in section	12278
1341(a)(2) of the Internal Revenue Code, for repaying previously	12279
reported income received under a claim of right, that meets both	12280
of the following requirements:	12281

(a) It is allowable for repayment of an item that was	12282
included in the taxpayer's adjusted gross income for a prior	12283
taxable year and did not qualify for a credit under division (A)	12284
or (B) of section 5747.05 of the Revised Code for that year;	12285

(b) It does not otherwise reduce the taxpayer's adjusted	12286
gross income for the current or any other taxable year.	12287

(14) Deduct an amount equal to the deposits made to, and net	12288
investment earnings of, a medical savings account during the	12289
taxable year, in accordance with section 3924.66 of the Revised	12290
Code. The deduction allowed by division (A)(14) of this section	12291
does not apply to medical savings account deposits and earnings	12292
otherwise deducted or excluded for the current or any other	12293
taxable year from the taxpayer's federal adjusted gross income.	12294

(15)(a) Add an amount equal to the funds withdrawn from a	12295
medical savings account during the taxable year, and the net	12296
investment earnings on those funds, when the funds withdrawn were	12297
used for any purpose other than to reimburse an account holder	12298
for, or to pay, eligible medical expenses, in accordance with	12299
section 3924.66 of the Revised Code;	12300

(b) Add the amounts distributed from a medical savings	12301
account under division (A)(2) of section 3924.68 of the Revised	12302
Code during the taxable year.	12303

(16) Add any amount claimed as a credit under section	12304
5747.059 of the Revised Code to the extent that such amount	12305
satisfies either of the following:	12306

(a) The amount was deducted or excluded from the computation	12307
of the taxpayer's federal adjusted gross income as required to be	12308
reported for the taxpayer's taxable year under the Internal	12309
Revenue Code;	12310

(b) The amount resulted in a reduction of the taxpayer's	12311
federal adjusted gross income as required to be reported for any	12312
of the taxpayer's taxable years under the Internal Revenue Code.	12313

(17) Deduct the amount contributed by the taxpayer to an	12314
individual development account program established by a county	12315
department of job and family services pursuant to sections 329.11	12316
to 329.14 of the Revised Code for the purpose of matching funds	12317
deposited by program participants. On request of the tax	12318
commissioner, the taxpayer shall provide any information that, in	12319
the tax commissioner's opinion, is necessary to establish the	12320
amount deducted under division (A)(17) of this section.	12321

(18) Beginning in taxable year 2001 but not for any taxable	12322
year beginning after December 31, 2005, if the taxpayer is married	12323
and files a joint return and the combined federal adjusted gross	12324
income of the taxpayer and the taxpayer's spouse for the taxable	12325
year does not exceed one hundred thousand dollars, or if the	12326
taxpayer is single and has a federal adjusted gross income for the	12327
taxable year not exceeding fifty thousand dollars, deduct amounts	12328
paid during the taxable year for qualified tuition and fees paid	12329
to an eligible institution for the taxpayer, the taxpayer's	12330
spouse, or any dependent of the taxpayer, who is a resident of	12331
this state and is enrolled in or attending a program that	12332
culminates in a degree or diploma at an eligible institution. The	12333
deduction may be claimed only to the extent that qualified tuition	12334
and fees are not otherwise deducted or excluded for any taxable	12335
year from federal or Ohio adjusted gross income. The deduction may	12336
not be claimed for educational expenses for which the taxpayer	12337
claims a credit under section 5747.27 of the Revised Code.	12338

(19) Add any reimbursement received during the taxable year	12339
of any amount the taxpayer deducted under division (A)(18) of this	12340
section in any previous taxable year to the extent the amount is	12341
not otherwise included in Ohio adjusted gross income.	12342

(20)(a)(i) Add five-sixths of the amount of depreciation	12343
expense allowed by subsection (k) of section 168 of the Internal	12344
Revenue Code, including the taxpayer's proportionate or	12345
distributive share of the amount of depreciation expense allowed	12346
by that subsection to a pass-through entity in which the taxpayer	12347
has a direct or indirect ownership interest.	12348

(ii) Add five-sixths of the amount of qualifying section 179	12349
depreciation expense, including a person's proportionate or	12350
distributive share of the amount of qualifying section 179	12351
depreciation expense allowed to any pass-through entity in which	12352
the person has a direct or indirect ownership. For the purposes of	12353
this division, "qualifying section 179 depreciation expense" means	12354
the difference between (I) the amount of depreciation expense	12355
directly or indirectly allowed to the taxpayer under section 179	12356
of the Internal Revenue Code, and (II) the amount of depreciation	12357
expense directly or indirectly allowed to the taxpayer under	12358
section 179 of the Internal Revenue Code as that section existed	12359
on December 31, 2002.	12360

The tax commissioner, under procedures established by the	12361
commissioner, may waive the add-backs related to a pass-through	12362
entity if the taxpayer owns, directly or indirectly, less than	12363
five per cent of the pass-through entity.	12364

(b) Nothing in division (A)(20) of this section shall be	12365
construed to adjust or modify the adjusted basis of any asset.	12366

(c) To the extent the add-back required under division	12367
(A)(20)(a) of this section is attributable to property generating	12368
nonbusiness income or loss allocated under section 5747.20 of the	12369
Revised Code, the add-back shall be sitused to the same location	12370
as the nonbusiness income or loss generated by the property for	12371
the purpose of determining the credit under division (A) of	12372
section 5747.05 of the Revised Code. Otherwise, the add-back shall	12373
be apportioned, subject to one or more of the four alternative	12374
methods of apportionment enumerated in section 5747.21 of the	12375
Revised Code.	12376

(d) For the purposes of division (A) of this section, net	12377
operating loss carryback and carryforward shall not include	12378
five-sixths of the allowance of any net operating loss deduction	12379
carryback or carryforward to the taxable year to the extent such	12380
loss resulted from depreciation allowed by section 168(k) of the	12381
Internal Revenue Code and by the qualifying section 179	12382
depreciation expense amount.	12383

(21)(a) If the taxpayer was required to add an amount under	12384
division (A)(20)(a) of this section for a taxable year, deduct	12385
one-fifth of the amount so added for each of the five succeeding	12386
taxable years.	12387

(b) If the amount deducted under division (A)(21)(a) of this	12388
section is attributable to an add-back allocated under division	12389
(A)(20)(c) of this section, the amount deducted shall be sitused	12390
to the same location. Otherwise, the add-back shall be apportioned	12391
using the apportionment factors for the taxable year in which the	12392
deduction is taken, subject to one or more of the four alternative	12393
methods of apportionment enumerated in section 5747.21 of the	12394
Revised Code.	12395

(c) No deduction is available under division (A)(21)(a) of	12396
this section with regard to any depreciation allowed by section	12397
168(k) of the Internal Revenue Code and by the qualifying section	12398
179 depreciation expense amount to the extent that such	12399
depreciation resulted in or increased a federal net operating loss	12400
carryback or carryforward to a taxable year to which division	12401
(A)(20)(d) of this section does not apply.	12402

(22) Deduct, to the extent not otherwise deducted or excluded	12403
in computing federal or Ohio adjusted gross income for the taxable	12404
year, the amount the taxpayer received during the taxable year as	12405
reimbursement for life insurance premiums under section 5919.31 of	12406
the Revised Code.	12407

(23) Deduct, to the extent not otherwise deducted or excluded	12408
in computing federal or Ohio adjusted gross income for the taxable	12409
year, the amount the taxpayer received during the taxable year as	12410
a death benefit paid by the adjutant general under section 5919.33	12411
of the Revised Code.	12412

(24) Deduct, to the extent included in federal adjusted gross	12413
income and not otherwise allowable as a deduction or exclusion in	12414
computing federal or Ohio adjusted gross income for the taxable	12415
year, military pay and allowances received by the taxpayer during	12416
the taxable year for active duty service in the United States	12417
army, air force, navy, marine corps, or coast guard or reserve	12418
components thereof or the national guard. The deduction may not be	12419
claimed for military pay and allowances received by the taxpayer	12420
while the taxpayer is stationed in this state.	12421

(25) Deduct, to the extent not otherwise allowable as a	12422
deduction or exclusion in computing federal or Ohio adjusted gross	12423
income for the taxable year and not otherwise compensated for by	12424
any other source, the amount of qualified organ donation expenses	12425
incurred by the taxpayer during the taxable year, not to exceed	12426
ten thousand dollars. A taxpayer may deduct qualified organ	12427
donation expenses only once for all taxable years beginning with	12428
taxable years beginning in 2007.	12429

For the purposes of division (A)(25) of this section:

12430

(a) "Human organ" means all or any portion of a human liver,	12431
pancreas, kidney, intestine, or lung, and any portion of human	12432
bone marrow.	12433

(b) "Qualified organ donation expenses" means travel	12434
expenses, lodging expenses, and wages and salary forgone by a	12435
taxpayer in connection with the taxpayer's donation, while living,	12436
of one or more of the taxpayer's human organs to another human	12437
being.	12438

(26) Deduct, to the extent not otherwise deducted or excluded	12439
in computing federal or Ohio adjusted gross income for the taxable	12440
year, amounts received by the taxpayer as retired military	12441
personnel pay for service in the United States army, navy, air	12442
force, coast guard, or marine corps or reserve components thereof,	12443
or the national guard. If the taxpayer receives income on account	12444
of retirement paid under the federal civil service retirement	12445
system or federal employees retirement system, or under any	12446
successor retirement program enacted by the congress of the United	12447
States that is established and maintained for retired employees of	12448
the United States government, and such retirement income is based,	12449
in whole or in part, on credit for the taxpayer's military	12450
service, the deduction allowed under this division shall include	12451
only that portion of such retirement income that is attributable	12452
to the taxpayer's military service, to the extent that portion of	12453
such retirement income is otherwise included in federal adjusted	12454
gross income and is not otherwise deducted under this section. Any	12455
amount deducted under division (A)(26) of this section is not	12456
included in the taxpayer's adjusted gross income for the purposes	12457
of section 5747.055 of the Revised Code. No amount may be	12458
deducted under division (A)(26) of this section on the basis of	12459
which a credit was claimed under section 5747.055 of the Revised	12460
Code.	12461

(27) Deduct, to the extent not otherwise deducted or excluded	12462
in computing federal or Ohio adjusted gross income for the taxable	12463
year, the amount the taxpayer received during the taxable year	12464
from the military injury relief fund created in section 5101.98 of	12465
the Revised Code.	12466

(B) "Business income" means income, including gain or loss,	12467
arising from transactions, activities, and sources in the regular	12468
course of a trade or business and includes income, gain, or loss	12469
from real property, tangible property, and intangible property if	12470
the acquisition, rental, management, and disposition of the	12471
property constitute integral parts of the regular course of a	12472
trade or business operation. "Business income" includes income,	12473
including gain or loss, from a partial or complete liquidation of	12474
a business, including, but not limited to, gain or loss from the	12475
sale or other disposition of goodwill.	12476

(C) "Nonbusiness income" means all income other than business	12477
income and may include, but is not limited to, compensation, rents	12478
and royalties from real or tangible personal property, capital	12479
gains, interest, dividends and distributions, patent or copyright	12480
royalties, or lottery winnings, prizes, and awards.	12481

(D) "Compensation" means any form of remuneration paid to an	12482
employee for personal services.	12483

(E) "Fiduciary" means a guardian, trustee, executor,	12484
administrator, receiver, conservator, or any other person acting	12485
in any fiduciary capacity for any individual, trust, or estate.	12486

(F) "Fiscal year" means an accounting period of twelve months	12487
ending on the last day of any month other than December.	12488

(G) "Individual" means any natural person.

12489

(H) "Internal Revenue Code" means the "Internal Revenue Code	12490
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended.	12491

(I) "Resident" means any of the following, provided that	12492
division (I)(3) of this section applies only to taxable years of a	12493
trust beginning in 2002 or thereafter:	12494

(1) An individual who is domiciled in this state, subject to	12495
section 5747.24 of the Revised Code;	12496

(2) The estate of a decedent who at the time of death was	12497
domiciled in this state. The domicile tests of section 5747.24 of	12498
the Revised Code are not controlling for purposes of division	12499
(I)(2) of this section.	12500

(3) A trust that, in whole or part, resides in this state. If	12501
only part of a trust resides in this state, the trust is a	12502
resident only with respect to that part.	12503

For the purposes of division (I)(3) of this section:

12504

(a) A trust resides in this state for the trust's current	12505
taxable year to the extent, as described in division (I)(3)(d) of	12506
this section, that the trust consists directly or indirectly, in	12507
whole or in part, of assets, net of any related liabilities, that	12508
were transferred, or caused to be transferred, directly or	12509
indirectly, to the trust by any of the following:	12510

(i) A person, a court, or a governmental entity or	12511
instrumentality on account of the death of a decedent, but only if	12512
the trust is described in division (I)(3)(e)(i) or (ii) of this	12513
section;	12514

(ii) A person who was domiciled in this state for the	12515
purposes of this chapter when the person directly or indirectly	12516
transferred assets to an irrevocable trust, but only if at least	12517
one of the trust's qualifying beneficiaries is domiciled in this	12518
state for the purposes of this chapter during all or some portion	12519
of the trust's current taxable year;	12520

(iii) A person who was domiciled in this state for the	12521
purposes of this chapter when the trust document or instrument or	12522
part of the trust document or instrument became irrevocable, but	12523
only if at least one of the trust's qualifying beneficiaries is a	12524
resident domiciled in this state for the purposes of this chapter	12525
during all or some portion of the trust's current taxable year. If	12526
a trust document or instrument became irrevocable upon the death	12527
of a person who at the time of death was domiciled in this state	12528
for purposes of this chapter, that person is a person described in	12529
division (I)(3)(a)(iii) of this section.	12530

(b) A trust is irrevocable to the extent that the transferor	12531
is not considered to be the owner of the net assets of the trust	12532
under sections 671 to 678 of the Internal Revenue Code.	12533

(c) With respect to a trust other than a charitable lead	12534
trust, "qualifying beneficiary" has the same meaning as "potential	12535
current beneficiary" as defined in section 1361(e)(2) of the	12536
Internal Revenue Code, and with respect to a charitable lead trust	12537
"qualifying beneficiary" is any current, future, or contingent	12538
beneficiary, but with respect to any trust "qualifying	12539
beneficiary" excludes a person or a governmental entity or	12540
instrumentality to any of which a contribution would qualify for	12541
the charitable deduction under section 170 of the Internal Revenue	12542
Code.	12543

(d) For the purposes of division (I)(3)(a) of this section,	12544
the extent to which a trust consists directly or indirectly, in	12545
whole or in part, of assets, net of any related liabilities, that	12546
were transferred directly or indirectly, in whole or part, to the	12547
trust by any of the sources enumerated in that division shall be	12548
ascertained by multiplying the fair market value of the trust's	12549
assets, net of related liabilities, by the qualifying ratio, which	12550
shall be computed as follows:	12551

(i) The first time the trust receives assets, the numerator	12552
of the qualifying ratio is the fair market value of those assets	12553
at that time, net of any related liabilities, from sources	12554
enumerated in division (I)(3)(a) of this section. The denominator	12555
of the qualifying ratio is the fair market value of all the	12556
trust's assets at that time, net of any related liabilities.	12557

(ii) Each subsequent time the trust receives assets, a	12558
revised qualifying ratio shall be computed. The numerator of the	12559
revised qualifying ratio is the sum of (1) the fair market value	12560
of the trust's assets immediately prior to the subsequent	12561
transfer, net of any related liabilities, multiplied by the	12562
qualifying ratio last computed without regard to the subsequent	12563
transfer, and (2) the fair market value of the subsequently	12564
transferred assets at the time transferred, net of any related	12565
liabilities, from sources enumerated in division (I)(3)(a) of this	12566
section. The denominator of the revised qualifying ratio is the	12567
fair market value of all the trust's assets immediately after the	12568
subsequent transfer, net of any related liabilities.	12569

(iii) Whether a transfer to the trust is by or from any of	12570
the sources enumerated in division (I)(3)(a) of this section shall	12571
be ascertained without regard to the domicile of the trust's	12572
beneficiaries.	12573

(e) For the purposes of division (I)(3)(a)(i) of this	12574
section:	12575

(i) A trust is described in division (I)(3)(e)(i) of this	12576
section if the trust is a testamentary trust and the testator of	12577
that testamentary trust was domiciled in this state at the time of	12578
the testator's death for purposes of the taxes levied under	12579
Chapter 5731. of the Revised Code.	12580

(ii) A trust is described in division (I)(3)(e)(ii) of this	12581
section if the transfer is a qualifying transfer described in any	12582
of divisions (I)(3)(f)(i) to (vi) of this section, the trust is an	12583
irrevocable inter vivos trust, and at least one of the trust's	12584
qualifying beneficiaries is domiciled in this state for purposes	12585
of this chapter during all or some portion of the trust's current	12586
taxable year.	12587

(f) For the purposes of division (I)(3)(e)(ii) of this	12588
section, a "qualifying transfer" is a transfer of assets, net of	12589
any related liabilities, directly or indirectly to a trust, if the	12590
transfer is described in any of the following:	12591

(i) The transfer is made to a trust, created by the decedent	12592
before the decedent's death and while the decedent was domiciled	12593
in this state for the purposes of this chapter, and, prior to the	12594
death of the decedent, the trust became irrevocable while the	12595
decedent was domiciled in this state for the purposes of this	12596
chapter.	12597

(ii) The transfer is made to a trust to which the decedent,	12598
prior to the decedent's death, had directly or indirectly	12599
transferred assets, net of any related liabilities, while the	12600
decedent was domiciled in this state for the purposes of this	12601
chapter, and prior to the death of the decedent the trust became	12602
irrevocable while the decedent was domiciled in this state for the	12603
purposes of this chapter.	12604

(iii) The transfer is made on account of a contractual	12605
relationship existing directly or indirectly between the	12606
transferor and either the decedent or the estate of the decedent	12607
at any time prior to the date of the decedent's death, and the	12608
decedent was domiciled in this state at the time of death for	12609
purposes of the taxes levied under Chapter 5731. of the Revised	12610
Code.	12611

(iv) The transfer is made to a trust on account of a	12612
contractual relationship existing directly or indirectly between	12613
the transferor and another person who at the time of the	12614
decedent's death was domiciled in this state for purposes of this	12615
chapter.	12616

(v) The transfer is made to a trust on account of the will of	12617
a testator.	12618

(vi) The transfer is made to a trust created by or caused to	12619
be created by a court, and the trust was directly or indirectly	12620
created in connection with or as a result of the death of an	12621
individual who, for purposes of the taxes levied under Chapter	12622
5731. of the Revised Code, was domiciled in this state at the time	12623
of the individual's death.	12624

(g) The tax commissioner may adopt rules to ascertain the	12625
part of a trust residing in this state.	12626

(J) "Nonresident" means an individual or estate that is not a	12627
resident. An individual who is a resident for only part of a	12628
taxable year is a nonresident for the remainder of that taxable	12629
year.	12630

(K) "Pass-through entity" has the same meaning as in section	12631
5733.04 of the Revised Code.	12632

(L) "Return" means the notifications and reports required to	12633
be filed pursuant to this chapter for the purpose of reporting the	12634
tax due and includes declarations of estimated tax when so	12635
required.	12636

(M) "Taxable year" means the calendar year or the taxpayer's	12637
fiscal year ending during the calendar year, or fractional part	12638
thereof, upon which the adjusted gross income is calculated	12639
pursuant to this chapter.	12640

(N) "Taxpayer" means any person subject to the tax imposed by	12641
section 5747.02 of the Revised Code or any pass-through entity	12642
that makes the election under division (D) of section 5747.08 of	12643
the Revised Code.	12644

(O) "Dependents" means dependents as defined in the Internal	12645
Revenue Code and as claimed in the taxpayer's federal income tax	12646
return for the taxable year or which the taxpayer would have been	12647
permitted to claim had the taxpayer filed a federal income tax	12648
return.	12649

(P) "Principal county of employment" means, in the case of a	12650
nonresident, the county within the state in which a taxpayer	12651
performs services for an employer or, if those services are	12652
performed in more than one county, the county in which the major	12653
portion of the services are performed.	12654

(Q) As used in sections 5747.50 to 5747.55 of the Revised	12655
Code:	12656

(1) "Subdivision" means any county, municipal corporation,	12657
park district, or township.	12658

(2) "Essential local government purposes" includes all	12659
functions that any subdivision is required by general law to	12660
exercise, including like functions that are exercised under a	12661
charter adopted pursuant to the Ohio Constitution.	12662

(R) "Overpayment" means any amount already paid that exceeds	12663
the figure determined to be the correct amount of the tax.	12664

(S) "Taxable income" or "Ohio taxable income" applies only to	12665
estates and trusts, and means federal taxable income, as defined	12666
and used in the Internal Revenue Code, adjusted as follows:	12667

(1) Add interest or dividends, net of ordinary, necessary,	12668
and reasonable expenses not deducted in computing federal taxable	12669
income, on obligations or securities of any state or of any	12670
political subdivision or authority of any state, other than this	12671
state and its subdivisions and authorities, but only to the extent	12672
that such net amount is not otherwise includible in Ohio taxable	12673
income and is described in either division (S)(1)(a) or (b) of	12674
this section:	12675

(a) The net amount is not attributable to the S portion of an	12676
electing small business trust and has not been distributed to	12677
beneficiaries for the taxable year;	12678

(b) The net amount is attributable to the S portion of an	12679
electing small business trust for the taxable year.	12680

(2) Add interest or dividends, net of ordinary, necessary,	12681
and reasonable expenses not deducted in computing federal taxable	12682
income, on obligations of any authority, commission,	12683
instrumentality, territory, or possession of the United States to	12684
the extent that the interest or dividends are exempt from federal	12685
income taxes but not from state income taxes, but only to the	12686
extent that such net amount is not otherwise includible in Ohio	12687
taxable income and is described in either division (S)(1)(a) or	12688
(b) of this section;	12689

(3) Add the amount of personal exemption allowed to the	12690
estate pursuant to section 642(b) of the Internal Revenue Code;	12691

(4) Deduct interest or dividends, net of related expenses	12692
deducted in computing federal taxable income, on obligations of	12693
the United States and its territories and possessions or of any	12694
authority, commission, or instrumentality of the United States to	12695
the extent that the interest or dividends are exempt from state	12696
taxes under the laws of the United States, but only to the extent	12697
that such amount is included in federal taxable income and is	12698
described in either division (S)(1)(a) or (b) of this section;	12699

(5) Deduct the amount of wages and salaries, if any, not	12700
otherwise allowable as a deduction but that would have been	12701
allowable as a deduction in computing federal taxable income for	12702
the taxable year, had the targeted jobs credit allowed under	12703
sections 38, 51, and 52 of the Internal Revenue Code not been in	12704
effect, but only to the extent such amount relates either to	12705
income included in federal taxable income for the taxable year or	12706
to income of the S portion of an electing small business trust for	12707
the taxable year;	12708

(6) Deduct any interest or interest equivalent, net of	12709
related expenses deducted in computing federal taxable income, on	12710
public obligations and purchase obligations, but only to the	12711
extent that such net amount relates either to income included in	12712
federal taxable income for the taxable year or to income of the S	12713
portion of an electing small business trust for the taxable year;	12714

(7) Add any loss or deduct any gain resulting from sale,	12715
exchange, or other disposition of public obligations to the extent	12716
that such loss has been deducted or such gain has been included in	12717
computing either federal taxable income or income of the S portion	12718
of an electing small business trust for the taxable year;	12719

(8) Except in the case of the final return of an estate, add	12720
any amount deducted by the taxpayer on both its Ohio estate tax	12721
return pursuant to section 5731.14 of the Revised Code, and on its	12722
federal income tax return in determining federal taxable income;	12723

(9)(a) Deduct any amount included in federal taxable income	12724
solely because the amount represents a reimbursement or refund of	12725
expenses that in a previous year the decedent had deducted as an	12726
itemized deduction pursuant to section 63 of the Internal Revenue	12727
Code and applicable treasury regulations. The deduction otherwise	12728
allowed under division (S)(9)(a) of this section shall be reduced	12729
to the extent the reimbursement is attributable to an amount the	12730
taxpayer or decedent deducted under this section in any taxable	12731
year.	12732

(b) Add any amount not otherwise included in Ohio taxable	12733
income for any taxable year to the extent that the amount is	12734
attributable to the recovery during the taxable year of any amount	12735
deducted or excluded in computing federal or Ohio taxable income	12736
in any taxable year, but only to the extent such amount has not	12737
been distributed to beneficiaries for the taxable year.	12738

(10) Deduct any portion of the deduction described in section	12739
1341(a)(2) of the Internal Revenue Code, for repaying previously	12740
reported income received under a claim of right, that meets both	12741
of the following requirements:	12742

(a) It is allowable for repayment of an item that was	12743
included in the taxpayer's taxable income or the decedent's	12744
adjusted gross income for a prior taxable year and did not qualify	12745
for a credit under division (A) or (B) of section 5747.05 of the	12746
Revised Code for that year.	12747

(b) It does not otherwise reduce the taxpayer's taxable	12748
income or the decedent's adjusted gross income for the current or	12749
any other taxable year.	12750

(11) Add any amount claimed as a credit under section	12751
5747.059 of the Revised Code to the extent that the amount	12752
satisfies either of the following:	12753

(a) The amount was deducted or excluded from the computation	12754
of the taxpayer's federal taxable income as required to be	12755
reported for the taxpayer's taxable year under the Internal	12756
Revenue Code;	12757

(b) The amount resulted in a reduction in the taxpayer's	12758
federal taxable income as required to be reported for any of the	12759
taxpayer's taxable years under the Internal Revenue Code.	12760

(12) Deduct any amount, net of related expenses deducted in	12761
computing federal taxable income, that a trust is required to	12762
report as farm income on its federal income tax return, but only	12763
if the assets of the trust include at least ten acres of land	12764
satisfying the definition of "land devoted exclusively to	12765
agricultural use" under section 5713.30 of the Revised Code,	12766
regardless of whether the land is valued for tax purposes as such	12767
land under sections 5713.30 to 5713.38 of the Revised Code. If the	12768
trust is a pass-through entity investor, section 5747.231 of the	12769
Revised Code applies in ascertaining if the trust is eligible to	12770
claim the deduction provided by division (S)(12) of this section	12771
in connection with the pass-through entity's farm income.	12772

Except for farm income attributable to the S portion of an	12773
electing small business trust, the deduction provided by division	12774
(S)(12) of this section is allowed only to the extent that the	12775
trust has not distributed such farm income. Division (S)(12) of	12776
this section applies only to taxable years of a trust beginning in	12777
2002 or thereafter.	12778

(13) Add the net amount of income described in section 641(c)	12779
of the Internal Revenue Code to the extent that amount is not	12780
included in federal taxable income.	12781

(14) Add or deduct the amount the taxpayer would be required	12782
to add or deduct under division (A)(20) or (21) of this section if	12783
the taxpayer's Ohio taxable income were computed in the same	12784
manner as an individual's Ohio adjusted gross income is computed	12785
under this section. In the case of a trust, division (S)(14) of	12786
this section applies only to any of the trust's taxable years	12787
beginning in 2002 or thereafter.	12788

(T) "School district income" and "school district income tax"	12789
have the same meanings as in section 5748.01 of the Revised Code.	12790

(U) As used in divisions (A)(8), (A)(9), (S)(6), and (S)(7)	12791
of this section, "public obligations," "purchase obligations," and	12792
"interest or interest equivalent" have the same meanings as in	12793
section 5709.76 of the Revised Code.	12794

(V) "Limited liability company" means any limited liability	12795
company formed under Chapter 1705. of the Revised Code or under	12796
the laws of any other state.	12797

(W) "Pass-through entity investor" means any person who,	12798
during any portion of a taxable year of a pass-through entity, is	12799
a partner, member, shareholder, or equity investor in that	12800
pass-through entity.	12801

(X) "Banking day" has the same meaning as in section 1304.01	12802
of the Revised Code.	12803

(Y) "Month" means a calendar month.

12804

(Z) "Quarter" means the first three months, the second three	12805
months, the third three months, or the last three months of the	12806
taxpayer's taxable year.	12807

(AA)(1) "Eligible institution" means a state university or	12808
state institution of higher education as defined in section	12809
3345.011 of the Revised Code, or a private, nonprofit college,	12810
university, or other post-secondary institution located in this	12811
state that possesses a certificate of authorization issued by the	12812
Ohio board of regents pursuant to Chapter 1713. of the Revised	12813
Code or a certificate of registration issued by the state board of	12814
career colleges and schools under Chapter 3332. of the Revised	12815
Code.	12816

(2) "Qualified tuition and fees" means tuition and fees	12817
imposed by an eligible institution as a condition of enrollment or	12818
attendance, not exceeding two thousand five hundred dollars in	12819
each of the individual's first two years of post-secondary	12820
education. If the individual is a part-time student, "qualified	12821
tuition and fees" includes tuition and fees paid for the academic	12822
equivalent of the first two years of post-secondary education	12823
during a maximum of five taxable years, not exceeding a total of	12824
five thousand dollars. "Qualified tuition and fees" does not	12825
include:	12826

(a) Expenses for any course or activity involving sports,	12827
games, or hobbies unless the course or activity is part of the	12828
individual's degree or diploma program;	12829

(b) The cost of books, room and board, student activity fees,	12830
athletic fees, insurance expenses, or other expenses unrelated to	12831
the individual's academic course of instruction;	12832

(c) Tuition, fees, or other expenses paid or reimbursed	12833
through an employer, scholarship, grant in aid, or other	12834
educational benefit program.	12835

(BB)(1) "Modified business income" means the business income	12836
included in a trust's Ohio taxable income after such taxable	12837
income is first reduced by the qualifying trust amount, if any.	12838

(2) "Qualifying trust amount" of a trust means capital gains	12839
and losses from the sale, exchange, or other disposition of equity	12840
or ownership interests in, or debt obligations of, a qualifying	12841
investee to the extent included in the trust's Ohio taxable	12842
income, but only if the following requirements are satisfied:	12843

(a) The book value of the qualifying investee's physical	12844
assets in this state and everywhere, as of the last day of the	12845
qualifying investee's fiscal or calendar year ending immediately	12846
prior to the date on which the trust recognizes the gain or loss,	12847
is available to the trust.	12848

(b) The requirements of section 5747.011 of the Revised Code	12849
are satisfied for the trust's taxable year in which the trust	12850
recognizes the gain or loss.	12851

Any gain or loss that is not a qualifying trust amount is	12852
modified business income, qualifying investment income, or	12853
modified nonbusiness income, as the case may be.	12854

(3) "Modified nonbusiness income" means a trust's Ohio	12855
taxable income other than modified business income, other than the	12856
qualifying trust amount, and other than qualifying investment	12857
income, as defined in section 5747.012 of the Revised Code, to the	12858
extent such qualifying investment income is not otherwise part of	12859
modified business income.	12860

(4) "Modified Ohio taxable income" applies only to trusts,	12861
and means the sum of the amounts described in divisions (BB)(4)(a)	12862
to (c) of this section:	12863

(a) The fraction, calculated under section 5747.013, and	12864
applying section 5747.231 of the Revised Code, multiplied by the	12865
sum of the following amounts:	12866

(i) The trust's modified business income;

12867

(ii) The trust's qualifying investment income, as defined in	12868
section 5747.012 of the Revised Code, but only to the extent the	12869
qualifying investment income does not otherwise constitute	12870
modified business income and does not otherwise constitute a	12871
qualifying trust amount.	12872

(b) The qualifying trust amount multiplied by a fraction, the	12873
numerator of which is the sum of the book value of the qualifying	12874
investee's physical assets in this state on the last day of the	12875
qualifying investee's fiscal or calendar year ending immediately	12876
prior to the day on which the trust recognizes the qualifying	12877
trust amount, and the denominator of which is the sum of the book	12878
value of the qualifying investee's total physical assets	12879
everywhere on the last day of the qualifying investee's fiscal or	12880
calendar year ending immediately prior to the day on which the	12881
trust recognizes the qualifying trust amount. If, for a taxable	12882
year, the trust recognizes a qualifying trust amount with respect	12883
to more than one qualifying investee, the amount described in	12884
division (BB)(4)(b) of this section shall equal the sum of the	12885
products so computed for each such qualifying investee.	12886

(c)(i) With respect to a trust or portion of a trust that is	12887
a resident as ascertained in accordance with division (I)(3)(d) of	12888
this section, its modified nonbusiness income.	12889

(ii) With respect to a trust or portion of a trust that is	12890
not a resident as ascertained in accordance with division	12891
(I)(3)(d) of this section, the amount of its modified nonbusiness	12892
income satisfying the descriptions in divisions (B)(2) to (5) of	12893
section 5747.20 of the Revised Code, except as otherwise provided	12894
in division (BB)(4)(c)(ii) of this section. With respect to a	12895
trust or portion of a trust that is not a resident as ascertained	12896
in accordance with division (I)(3)(d) of this section, the trust's	12897
portion of modified nonbusiness income recognized from the sale,	12898
exchange, or other disposition of a debt interest in or equity	12899
interest in a section 5747.212 entity, as defined in section	12900
5747.212 of the Revised Code, without regard to division (A) of	12901
that section, shall not be allocated to this state in accordance	12902
with section 5747.20 of the Revised Code but shall be apportioned	12903
to this state in accordance with division (B) of section 5747.212	12904
of the Revised Code without regard to division (A) of that	12905
section.	12906

If the allocation and apportionment of a trust's income under	12907
divisions (BB)(4)(a) and (c) of this section do not fairly	12908
represent the modified Ohio taxable income of the trust in this	12909
state, the alternative methods described in division (C) of	12910
section 5747.21 of the Revised Code may be applied in the manner	12911
and to the same extent provided in that section.	12912

(5)(a) Except as set forth in division (BB)(5)(b) of this	12913
section, "qualifying investee" means a person in which a trust has	12914
an equity or ownership interest, or a person or unit of government	12915
the debt obligations of either of which are owned by a trust. For	12916
the purposes of division (BB)(2)(a) of this section and for the	12917
purpose of computing the fraction described in division (BB)(4)(b)	12918
of this section, all of the following apply:	12919

(i) If the qualifying investee is a member of a qualifying	12920
controlled group on the last day of the qualifying investee's	12921
fiscal or calendar year ending immediately prior to the date on	12922
which the trust recognizes the gain or loss, then "qualifying	12923
investee" includes all persons in the qualifying controlled group	12924
on such last day.	12925

(ii) If the qualifying investee, or if the qualifying	12926
investee and any members of the qualifying controlled group of	12927
which the qualifying investee is a member on the last day of the	12928
qualifying investee's fiscal or calendar year ending immediately	12929
prior to the date on which the trust recognizes the gain or loss,	12930
separately or cumulatively own, directly or indirectly, on the	12931
last day of the qualifying investee's fiscal or calendar year	12932
ending immediately prior to the date on which the trust recognizes	12933
the qualifying trust amount, more than fifty per cent of the	12934
equity of a pass-through entity, then the qualifying investee and	12935
the other members are deemed to own the proportionate share of the	12936
pass-through entity's physical assets which the pass-through	12937
entity directly or indirectly owns on the last day of the	12938
pass-through entity's calendar or fiscal year ending within or	12939
with the last day of the qualifying investee's fiscal or calendar	12940
year ending immediately prior to the date on which the trust	12941
recognizes the qualifying trust amount.	12942

(iii) For the purposes of division (BB)(5)(a)(iii) of this	12943
section, "upper level pass-through entity" means a pass-through	12944
entity directly or indirectly owning any equity of another	12945
pass-through entity, and "lower level pass-through entity" means	12946
that other pass-through entity.	12947

An upper level pass-through entity, whether or not it is also	12948
a qualifying investee, is deemed to own, on the last day of the	12949
upper level pass-through entity's calendar or fiscal year, the	12950
proportionate share of the lower level pass-through entity's	12951
physical assets that the lower level pass-through entity directly	12952
or indirectly owns on the last day of the lower level pass-through	12953
entity's calendar or fiscal year ending within or with the last	12954
day of the upper level pass-through entity's fiscal or calendar	12955
year. If the upper level pass-through entity directly and	12956
indirectly owns less than fifty per cent of the equity of the	12957
lower level pass-through entity on each day of the upper level	12958
pass-through entity's calendar or fiscal year in which or with	12959
which ends the calendar or fiscal year of the lower level	12960
pass-through entity and if, based upon clear and convincing	12961
evidence, complete information about the location and cost of the	12962
physical assets of the lower pass-through entity is not available	12963
to the upper level pass-through entity, then solely for purposes	12964
of ascertaining if a gain or loss constitutes a qualifying trust	12965
amount, the upper level pass-through entity shall be deemed as	12966
owning no equity of the lower level pass-through entity for each	12967
day during the upper level pass-through entity's calendar or	12968
fiscal year in which or with which ends the lower level	12969
pass-through entity's calendar or fiscal year. Nothing in division	12970
(BB)(5)(a)(iii) of this section shall be construed to provide for	12971
any deduction or exclusion in computing any trust's Ohio taxable	12972
income.	12973

(b) With respect to a trust that is not a resident for the	12974
taxable year and with respect to a part of a trust that is not a	12975
resident for the taxable year, "qualifying investee" for that	12976
taxable year does not include a C corporation if both of the	12977
following apply:	12978

(i) During the taxable year the trust or part of the trust	12979
recognizes a gain or loss from the sale, exchange, or other	12980
disposition of equity or ownership interests in, or debt	12981
obligations of, the C corporation.	12982

(ii) Such gain or loss constitutes nonbusiness income.

12983

(6) "Available" means information is such that a person is	12984
able to learn of the information by the due date plus extensions,	12985
if any, for filing the return for the taxable year in which the	12986
trust recognizes the gain or loss.	12987

(CC) "Qualifying controlled group" has the same meaning as in	12988
section 5733.04 of the Revised Code.	12989

(DD) "Related member" has the same meaning as in section	12990
5733.042 of the Revised Code.	12991

(EE)(1) For the purposes of division (EE) of this section:

12992

(a) "Qualifying person" means any person other than a	12993
qualifying corporation.	12994

(b) "Qualifying corporation" means any person classified for	12995
federal income tax purposes as an association taxable as a	12996
corporation, except either of the following:	12997

(i) A corporation that has made an election under subchapter	12998
S, chapter one, subtitle A, of the Internal Revenue Code for its	12999
taxable year ending within, or on the last day of, the investor's	13000
taxable year;	13001

(ii) A subsidiary that is wholly owned by any corporation	13002
that has made an election under subchapter S, chapter one,	13003
subtitle A of the Internal Revenue Code for its taxable year	13004
ending within, or on the last day of, the investor's taxable year.	13005

(2) For the purposes of this chapter, unless expressly stated	13006
otherwise, no qualifying person indirectly owns any asset directly	13007
or indirectly owned by any qualifying corporation.	13008

(FF) For purposes of this chapter and Chapter 5751. of the	13009
Revised Code:	13010

(1) "Trust" does not include a qualified pre-income tax	13011
trust.	13012

(2) A "qualified pre-income tax trust" is any pre-income tax	13013
trust that makes a qualifying pre-income tax trust election as	13014
described in division (FF)(3) of this section.	13015

(3) A "qualifying pre-income tax trust election" is an	13016
election by a pre-income tax trust to subject to the tax imposed	13017
by section 5751.02 of the Revised Code the pre-income tax trust	13018
and all pass-through entities of which the trust owns or controls,	13019
directly, indirectly, or constructively through related interests,	13020
five per cent or more of the ownership or equity interests. The	13021
trustee shall notify the tax commissioner in writing of the	13022
election on or before April 15, 2006. The election, if timely	13023
made, shall be effective on and after January 1, 2006, and shall	13024
apply for all tax periods and tax years until revoked by the	13025
trustee of the trust.	13026

(4) A "pre-income tax trust" is a trust that satisfies all of	13027
the following requirements:	13028

(a) The document or instrument creating the trust was	13029
executed by the grantor before January 1, 1972;	13030

(b) The trust became irrevocable upon the creation of the	13031
trust; and	13032

(c) The grantor was domiciled in this state at the time the	13033
trust was created.	13034

Sec. 5747.02. (A) For the purpose of providing revenue for	13035
the support of schools and local government functions, to provide	13036
relief to property taxpayers, to provide revenue for the general	13037
revenue fund, and to meet the expenses of administering the tax	13038
levied by this chapter, there is hereby levied on every	13039
individual, trust, and estate residing in or earning or receiving	13040
income in this state, on every individual, trust, and estate	13041
earning or receiving lottery winnings, prizes, or awards pursuant	13042
to Chapter 3770. of the Revised Code, and on every individual,	13043
trust, and estate otherwise having nexus with or in this state	13044
under the Constitution of the United States, an annual tax	13045
measured in the case of individuals by Ohio adjusted gross income	13046
less an exemption for the taxpayer, the taxpayer's spouse, and	13047
each dependent as provided in section 5747.025 of the Revised	13048
Code; measured in the case of trusts by modified Ohio taxable	13049
income under division (D) of this section; and measured in the	13050
case of estates by Ohio taxable income. The tax imposed by this	13051
section on the balance thus obtained is hereby levied as follows:	13052

(1) For taxable years beginning in 2004:

13053

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		13054
OR		13055
MODIFIED OHIO		13056
TAXABLE INCOME (TRUSTS)		13057
OR		13058
OHIO TAXABLE INCOME (ESTATES)	TAX	13059

$5,000 or less	.743%	13060
More than $5,000 but not more than $10,000	$37.15 plus 1.486% of the amount in excess of $5,000	13061
More than $10,000 but not more than $15,000	$111.45 plus 2.972% of the amount in excess of $10,000	13062
More than $15,000 but not more than $20,000	$260.05 plus 3.715% of the amount in excess of $15,000	13063
More than $20,000 but not more than $40,000	$445.80 plus 4.457% of the amount in excess of $20,000	13064
More than $40,000 but not more than $80,000	$1,337.20 plus 5.201% of the amount in excess of $40,000	13065
More than $80,000 but not more than $100,000	$3,417.60 plus 5.943% of the amount in excess of $80,000	13066
More than $100,000 but not more than $200,000	$4,606.20 plus 6.9% of the amount in excess of $100,000	13067
More than $200,000	$11,506.20 plus 7.5% of the amount in excess of $200,000	13068

(2) For taxable years beginning in 2005:

13069

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		13070
OR		13071
MODIFIED OHIO		13072
TAXABLE INCOME (TRUSTS)		13073
OR		13074
OHIO TAXABLE INCOME (ESTATES)	TAX	13075

$5,000 or less	.712%	13076
More than $5,000 but not more than $10,000	$35.60 plus 1.424% of the amount in excess of $5,000	13077
More than $10,000 but not more than $15,000	$106.80 plus 2.847% of the amount in excess of $10,000	13078
More than $15,000 but not more than $20,000	$249.15 plus 3.559% of the amount in excess of $15,000	13079
More than $20,000 but not more than $40,000	$427.10 plus 4.27% of the amount in excess of $20,000	13080
More than $40,000 but not more than $80,000	$1,281.10 plus 4.983% of the amount in excess of $40,000	13081
More than $80,000 but not more than $100,000	$3,274.30 plus 5.693% of the amount in excess of $80,000	13082
More than $100,000 but not more than $200,000	$4,412.90 plus 6.61% of the amount in excess of $100,000	13083
More than $200,000	$11,022.90 plus 7.185% of the amount in excess of $200,000	13084

(3) For taxable years beginning in 2006:

13085

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		13086
OR		13087
MODIFIED OHIO		13088
TAXABLE INCOME (TRUSTS)		13089
OR		13090
OHIO TAXABLE INCOME (ESTATES)	TAX	13091

$5,000 or less	.681%	13092
More than $5,000 but not more than $10,000	$34.05 plus 1.361% of the amount in excess of $5,000	13093
More than $10,000 but not more than $15,000	$102.10 plus 2.722% of the amount in excess of $10,000	13094
More than $15,000 but not more than $20,000	$238.20 plus 3.403% of the amount in excess of $15,000	13095
More than $20,000 but not more than $40,000	$408.35 plus 4.083% of the amount in excess of $20,000	13096
More than $40,000 but not more than $80,000	$1,224.95 plus 4.764% of the amount in excess of $40,000	13097
More than $80,000 but not more than $100,000	$3,130.55 plus 5.444% of the amount in excess of $80,000	13098
More than $100,000 but not more than $200,000	$4,219.35 plus 6.32% of the amount in excess of $100,000	13099
More than $200,000	$10,539.35 plus 6.87% of the amount in excess of $200,000	13100

(4) For taxable years beginning in 2007:

13101

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		13102
OR		13103
MODIFIED OHIO		13104
TAXABLE INCOME (TRUSTS)		13105
OR		13106
OHIO TAXABLE INCOME (ESTATES)	TAX	13107

$5,000 or less	.649%	13108
More than $5,000 but not more than $10,000	$32.45 plus 1.299% of the amount in excess of $5,000	13109
More than $10,000 but not more than $15,000	$97.40 plus 2.598% of the amount in excess of $10,000	13110
More than $15,000 but not more than $20,000	$227.30 plus 3.247% of the amount in excess of $15,000	13111
More than $20,000 but not more than $40,000	$389.65 plus 3.895% of the amount in excess of $20,000	13112
More than $40,000 but not more than $80,000	$1,168.65 plus 4.546% of the amount in excess of $40,000	13113
More than $80,000 but not more than $100,000	$2,987.05 plus 5.194% of the amount in excess of $80,000	13114
More than $100,000 but not more than $200,000	$4,025.85 plus 6.031% of the amount in excess of $100,000	13115
More than $200,000	$10,056.85 plus 6.555% of the amount in excess of $200,000	13116

(5) For taxable years beginning in 2008:

13117

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		13118
OR		13119
MODIFIED OHIO		13120
TAXABLE INCOME (TRUSTS)		13121
OR		13122
OHIO TAXABLE INCOME (ESTATES)	TAX	13123

$5,000 or less	.618%	13124
More than $5,000 but not more than $10,000	$30.90 plus 1.236% of the amount in excess of $5,000	13125
More than $10,000 but not more than $15,000	$92.70 plus 2.473% of the amount in excess of $10,000	13126
More than $15,000 but not more than $20,000	$216.35 plus 3.091% of the amount in excess of $15,000	13127
More than $20,000 but not more than $40,000	$370.90 plus 3.708% of the amount in excess of $20,000	13128
More than $40,000 but not more than $80,000	$1,112.50 plus 4.327% of the amount in excess of $40,000	13129
More than $80,000 but not more than $100,000	$2,843.30 plus 4.945% of the amount in excess of $80,000	13130
More than $100,000 but not more than $200,000	$3,832.30 plus 5.741% of the amount in excess of $100,000	13131
More than $200,000	$9,573.30 plus 6.24% of the amount in excess of $200,000	13132

(6) For taxable years beginning in 2009 or thereafter:

13133

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		13134
OR		13135
MODIFIED OHIO		13136
TAXABLE INCOME (TRUSTS)		13137
OR		13138
OHIO TAXABLE INCOME (ESTATES)	TAX	13139

$5,000 or less	.587%	13140
More than $5,000 but not more than $10,000	$29.35 plus 1.174% of the amount in excess of $5,000	13141
More than $10,000 but not more than $15,000	$88.05 plus 2.348% of the amount in excess of $10,000	13142
More than $15,000 but not more than $20,000	$205.45 plus 2.935% of the amount in excess of $15,000	13143
More than $20,000 but not more than $40,000	$352.20 plus 3.521% of the amount in excess of $20,000	13144
More than $40,000 but not more than $80,000	$1,056.40 plus 4.109% of the amount in excess of $40,000	13145
More than $80,000 but not more than $100,000	$2,700.00 plus 4.695% of the amount in excess of $80,000	13146
More than $100,000 but not more than $200,000	$3,639.00 plus 5.451% of the amount in excess of $100,000	13147
More than $200,000	$9,090.00 plus 5.925% of the amount in excess of $200,000	13148

In July of each year, beginning in 2010, the tax commissioner	13149
shall adjust the income amounts prescribed in this division by	13150
multiplying the percentage increase in the gross domestic product	13151
deflator computed that year under section 5747.025 of the Revised	13152
Code by each of the income amounts resulting from the adjustment	13153
under this division in the preceding year, adding the resulting	13154
product to the corresponding income amount resulting from the	13155
adjustment in the preceding year, and rounding the resulting sum	13156
to the nearest multiple of fifty dollars. The tax commissioner	13157
also shall recompute each of the tax dollar amounts to the extent	13158
necessary to reflect the adjustment of the income amounts. The	13159
rates of taxation shall not be adjusted.	13160

The adjusted amounts apply to taxable years beginning in the	13161
calendar year in which the adjustments are made. The tax	13162
commissioner shall not make such adjustments in any year in which	13163
the amount resulting from the adjustment would be less than the	13164
amount resulting from the adjustment in the preceding year.	13165

(B) If the director of budget and management makes a	13166
certification to the tax commissioner under division (B) of	13167
section 131.44 of the Revised Code, the amount of tax as	13168
determined under division (A) of this section shall be reduced by	13169
the percentage prescribed in that certification for taxable years	13170
beginning in the calendar year in which that certification is	13171
made.	13172

(C) The levy of this tax on income does not prevent a	13173
municipal corporation, a joint economic development zone created	13174
under section 715.691, or a joint economic development district	13175
created under section 715.70 or 715.71 or sections 715.72 to	13176
715.81 of the Revised Code from levying a tax on income.	13177

(D) This division applies only to taxable years of a trust	13178
beginning in 2002 or thereafter.	13179

(1) The tax imposed by this section on a trust shall be	13180
computed by multiplying the Ohio modified taxable income of the	13181
trust by the rates prescribed by division (A) of this section.	13182

(2) A nonresident trust may claim a credit ~~is allowed~~ against	13183
the tax computed under division (D) of this section equal to the	13184
lesser of (1) the tax paid to another state or the District of	13185
Columbia on the nonresident trust's modified nonbusiness income,	13186
other than the portion of the nonresident trust's nonbusiness	13187
income that is qualifying investment income as defined in section	13188
5747.012 of the Revised Code, or (2) the effective tax rate, based	13189
on modified Ohio taxable income, multiplied by the nonresident	13190
trust's modified nonbusiness income other than the portion of the	13191
nonresident trust's nonbusiness income that is qualifying	13192
investment income. The credit applies before any other applicable	13193
credits.	13194

(3) The credits enumerated in divisions (A)(1) to (13) of	13195
section 5747.98 of the Revised Code do not apply to a trust	13196
subject to ~~this~~ division (D) of this section. Any credits	13197
enumerated in other divisions of section 5747.98 of the Revised	13198
Code apply to a trust subject to ~~this~~ division (D) of this	13199
section. To the extent that the trust distributes income for the	13200
taxable year for which a credit is available to the trust, the	13201
credit shall be shared by the trust and its beneficiaries. The tax	13202
commissioner and the trust shall be guided by applicable	13203
regulations of the United States treasury regarding the sharing of	13204
credits.	13205

(E) For the purposes of this section, "trust" means any trust	13206
described in Subchapter J of Chapter 1 of the Internal Revenue	13207
Code, excluding trusts that are not irrevocable as defined in	13208
division (I)(3)(b) of section 5747.01 of the Revised Code and that	13209
have no modified Ohio taxable income for the taxable year,	13210
charitable remainder trusts, qualified funeral trusts and preneed	13211
funeral contract trusts established pursuant to section 1111.19 of	13212
the Revised Code that are not qualified funeral trusts, endowment	13213
and perpetual care trusts, qualified settlement trusts and funds,	13214
designated settlement trusts and funds, and trusts exempted from	13215
taxation under section 501(a) of the Internal Revenue Code.	13216

Sec. 5747.082. (A) As used in this section:

13217

(1) "Electronic technology" means electronic technology	13218
acceptable to the tax commissioner under division (B) of this	13219
section.	13220

(2) "Original tax return" means any report, return, or other	13221
tax document required to be filed under this chapter for the	13222
purpose of reporting the taxes due under, and withholdings	13223
required by, this chapter. "Original tax return" does not include	13224
an amended return or any declaration or form required by or filed	13225
in connection with section 5747.09 of the Revised Code.	13226

(3) "Related member" has the same meaning as in section	13227
5733.042 of the Revised Code.	13228

(4) "Tax return preparer" means any person that operates a	13229
business that prepares, or directly or indirectly employs another	13230
person to prepare, for a taxpayer an original tax return in	13231
exchange for compensation or remuneration from the taxpayer or the	13232
taxpayer's related member. With respect to the preparation of a	13233
return or application for refund under this chapter, "tax return	13234
preparer" does not include an individual who performs only one or	13235
more of the following activities:	13236

(a) Furnishes typing, reproducing, or other mechanical	13237
assistance;	13238

(b) Prepares an application for refund or a return on behalf	13239
of an employer by whom the individual is regularly and	13240
continuously employed, or on behalf of an officer or employee of	13241
that employer;	13242

(c) Prepares as a fiduciary an application for refund or a	13243
return;	13244

(d) Prepares an application for refund or a return for a	13245
taxpayer in response to a notice of deficiency issued to the	13246
taxpayer or the taxpayer's related member, or in response to a	13247
waiver of restriction after the commencement of an audit of the	13248
taxpayer or the taxpayer's related member.	13249

(B) Divisions (C) and (D) of this section apply to the filing	13250
of original tax returns that are due in a calendar year only if	13251
the tax commissioner, by the last day of the calendar year	13252
immediately preceding the calendar year in which such returns are	13253
due, has published on the department of taxation's official	13254
internet web site at least one method of electronic technology	13255
acceptable to the commissioner for filing such returns.	13256

(C) A tax return preparer that prepares more than fifty	13257
original tax returns during any calendar year that begins on or	13258
after January 1, 2007, shall, for the current calendar year and	13259
for each calendar year thereafter, use electronic technology to	13260
file with the tax commissioner all original tax returns prepared	13261
by the tax return preparer. This division does not apply to a tax	13262
return preparer for a calendar year if, during the previous	13263
calendar year, the tax return preparer prepared no more than	13264
twenty-five original tax returns.	13265

(D) If a tax return preparer required by this section to	13266
submit original tax returns by electronic technology files an	13267
original tax return by some means other than by electronic	13268
technology, the tax commissioner shall impose a penalty of fifty	13269
dollars for each return that is not filed by electronic	13270
technology. Upon good cause shown by the tax return preparer, the	13271
tax commissioner may waive all or any portion of the penalty or	13272
may refund all or any portion of the penalty the tax return	13273
preparer has paid.	13274

Sec. 5748.022. A majority of the members of a board of	13275
education of a school district levying a tax under section 5748.02	13276
of the Revised Code may adopt a resolution reducing the rate of	13277
the tax by a multiple of one-fourth of one per cent.	13278

The resolution shall set forth the current rate of the tax,	13279
the reduced rate of tax that results from adoption of the	13280
resolution, the purpose or purposes for which the tax is levied,	13281
the remaining number of years the tax will be levied or that it is	13282
levied for a continuing period of time, and the date on which the	13283
reduced tax rate shall take effect, which shall be the ensuing	13284
first day of January occurring at least ~~sixty~~forty-five days	13285
after a copy of the resolution is certified to the tax	13286
commissioner.	13287

Sec. 5749.17. Any information provided to the department of	13288
natural resources by the department of taxation in accordance with	13289
division (C)(11) of section 5703.21 of the Revised Code shall not	13290
be disclosed publicly by the department of natural resources, but	13291
the department of natural resources may provide such information	13292
to the attorney general for purposes of enforcement of the law.	13293

Sec. 5751.20. (A) As used in sections 5751.20 to 5751.22 of	13294
the Revised Code:	13295

(1) "School district," "joint vocational school district,"	13296
"local taxing unit," "recognized valuation," "fixed-rate levy,"	13297
and "fixed-sum levy" have the same meanings as used in section	13298
5727.84 of the Revised Code.	13299

(2) "State education aid" for a school district means the sum	13300
of state aid amounts computed for the district under division (A)	13301
of section 3317.022 of the Revised Code, including the amounts	13302
calculated under sections 3317.029 and 3317.0217 of the Revised	13303
Code; divisions (C)(1), (C)(4), (D), (E), and (F) of section	13304
3317.022; divisions (B), (C), and (D) of section 3317.023;	13305
divisions (L) and (N) of section 3317.024; section 3317.0216; and	13306
any unit payments for gifted student services paid under sections	13307
3317.05, 3317.052, and 3317.053 of the Revised Code; except that,	13308
for fiscal years 2008 and 2009, the amount computed for the	13309
district under Section 269.20.80 of H.B. 119 of the 127th general	13310
assembly and as that section subsequently may be amended shall be	13311
substituted for the amount computed under division (D) of section	13312
3317.022 of the Revised Code, and the amount computed under	13313
Section 269.30.80 of H.B. 119 of the 127th general assembly and as	13314
that section subsequently may be amended shall be included.	13315

(3) "State education aid" for a joint vocational school	13316
district means the sum of the state aid computed for the district	13317
under division (N) of section 3317.024 and section 3317.16 of the	13318
Revised Code, except that, for fiscal years 2008 and 2009, the	13319
amount computed under Section 269.30.80 of H.B. 119 of the 127th	13320
general assembly and as that section subsequently may be amended	13321
shall be included.	13322

(4) "State education aid offset" means the amount determined	13323
for each school district or joint vocational school district under	13324
division (A)(1) of section 5751.21 of the Revised Code.	13325

(5) "Machinery and equipment property tax value loss" means	13326
the amount determined under division (C)(1) of this section.	13327

(6) "Inventory property tax value loss" means the amount	13328
determined under division (C)(2) of this section.	13329

(7) "Furniture and fixtures property tax value loss" means	13330
the amount determined under division (C)(3) of this section.	13331

(8) "Machinery and equipment fixed-rate levy loss" means the	13332
amount determined under division (D)(1) of this section.	13333

(9) "Inventory fixed-rate levy loss" means the amount	13334
determined under division (D)(2) of this section.	13335

(10) "Furniture and fixtures fixed-rate levy loss" means the	13336
amount determined under division (D)(3) of this section.	13337

(11) "Total fixed-rate levy loss" means the sum of the	13338
machinery and equipment fixed-rate levy loss, the inventory	13339
fixed-rate levy loss, the furniture and fixtures fixed-rate levy	13340
loss, and the telephone company fixed-rate levy loss.	13341

(12) "Fixed-sum levy loss" means the amount determined under	13342
division (E) of this section.	13343

(13) "Machinery and equipment" means personal property	13344
subject to the assessment rate specified in division (F) of	13345
section 5711.22 of the Revised Code.	13346

(14) "Inventory" means personal property subject to the	13347
assessment rate specified in division (E) of section 5711.22 of	13348
the Revised Code.	13349

(15) "Furniture and fixtures" means personal property	13350
subject to the assessment rate specified in division (G) of	13351
section 5711.22 of the Revised Code.	13352

(16) "Qualifying levies" are levies in effect for tax year	13353
2004 or applicable to tax year 2005 or approved at an election	13354
conducted before September 1, 2005. For the purpose of	13355
determining the rate of a qualifying levy authorized by section	13356
5705.212 or 5705.213 of the Revised Code, the rate shall be the	13357
rate that would be in effect for tax year 2010.	13358

(17) "Telephone property" means tangible personal property	13359
of a telephone, telegraph, or interexchange telecommunications	13360
company subject to an assessment rate specified in section	13361
5727.111 of the Revised Code in tax year 2004.	13362

(18) "Telephone property tax value loss" means the amount	13363
determined under division (C)(4) of this section.	13364

(19) "Telephone property fixed-rate levy loss" means the	13365
amount determined under division (D)(4) of this section.	13366

(B) The commercial activities tax receipts fund is hereby	13367
created in the state treasury and shall consist of money arising	13368
from the tax imposed under this chapter. All money in that fund	13369
shall be credited for each fiscal year in the following	13370
percentages to the general revenue fund, to the school district	13371
tangible property tax replacement fund, which is hereby created in	13372
the state treasury for the purpose of making the payments	13373
described in section 5751.21 of the Revised Code, and to the local	13374
government tangible property tax replacement fund, which is hereby	13375
created in the state treasury for the purpose of making the	13376
payments described in section 5751.22 of the Revised Code, in the	13377
following percentages:	13378

Fiscal year	General Revenue Fund	School District Tangible Property Tax Replacement Fund	Local Government Tangible Property Tax Replacement Fund	13379
2006	67.7%	22.6%	9.7%	13380
2007	0%	70.0%	30.0%	13381
2008	0%	70.0%	30.0%	13382
2009	0%	70.0%	30.0%	13383
2010	0%	70.0%	30.0%	13384
2011	0%	70.0%	30.0%	13385
2012	5.3%	70.0%	24.7%	13386
2013	10.6%	70.0%	19.4%	13387
2014	14.1%	70.0%	15.9%	13388
2015	17.6%	70.0%	12.4%	13389
2016	21.1%	70.0%	8.9%	13390
2017	24.6%	70.0%	5.4%	13391
2018	28.1%	70.0%	1.9%	13392
2019 and thereafter	30%	70%	0%	13393

(C) Not later than September 15, 2005, the tax commissioner	13394
shall determine for each school district, joint vocational school	13395
district, and local taxing unit its machinery and equipment,	13396
inventory property, furniture and fixtures property, and telephone	13397
property tax value losses, which are the applicable amounts	13398
described in divisions (C)(1), (2), (3), and (4) of this section,	13399
except as provided in division (C)(5) of this section:	13400

(1) Machinery and equipment property tax value loss is the	13401
taxable value of machinery and equipment property as reported by	13402
taxpayers for tax year 2004 multiplied by:	13403

(a) For tax year 2006, thirty-three and eight-tenths per	13404
cent;	13405

(b) For tax year 2007, sixty-one and three-tenths per cent;

13406

13407

(d) For tax year 2009 and thereafter, one hundred per cent.

13408

(2) Inventory property tax value loss is the taxable value of	13409
inventory property as reported by taxpayers for tax year 2004	13410
multiplied by:	13411

(a) For tax year 2006, a fraction, the numerator of which is	13412
five and three-fourths and the denominator of which is	13413
twenty-three;	13414

(b) For tax year 2007, a fraction, the numerator of which is	13415
nine and one-half and the denominator of which is twenty-three;	13416

(c) For tax year 2008, a fraction, the numerator of which is	13417
thirteen and one-fourth and the denominator of which is	13418
twenty-three;	13419

(d) For tax year 2009 and thereafter a fraction, the	13420
numerator of which is seventeen and the denominator of which is	13421
twenty-three.	13422

(3) Furniture and fixtures property tax value loss is the	13423
taxable value of furniture and fixture property as reported by	13424
taxpayers for tax year 2004 multiplied by:	13425

(a) For tax year 2006, twenty-five per cent;

13426

(b) For tax year 2007, fifty per cent;

13427

13428

(d) For tax year 2009 and thereafter, one hundred per cent.

13429

The taxable value of property reported by taxpayers used in	13430
divisions (C)(1), (2), and (3) of this section shall be such	13431
values as determined to be final by the tax commissioner as of	13432
August 31, 2005. Such determinations shall be final except for any	13433
correction of a clerical error that was made prior to August 31,	13434
2005, by the tax commissioner.	13435

(4) Telephone property tax value loss is the taxable value of	13436
telephone property as taxpayers would have reported that property	13437
for tax year 2004 if the assessment rate for all telephone	13438
property for that year were twenty-five per cent, multiplied by:	13439

(a) For tax year 2006, zero per cent;

13440

(b) For tax year 2007, zero per cent;

13441

13442

(d) For tax year 2009, sixty per cent;

13443

(e) For tax year 2010, eighty per cent;

13444

(f) For tax year 2011 and thereafter, one hundred per cent.

13445

(5) Division (C)(5) of this section applies to any school	13446
district, joint vocational school district, or local taxing unit	13447
in a county in which is located a facility currently or formerly	13448
devoted to the enrichment or commercialization of uranium or	13449
uranium products, and for which the total taxable value of	13450
property listed on the general tax list of personal property for	13451
any tax year from tax year 2001 to tax year 2004 was fifty per	13452
cent or less of the taxable value of such property listed on the	13453
general tax list of personal property for the next preceding tax	13454
year.	13455

In computing the fixed-rate levy losses under divisions	13456
(D)(1), (2), and (3) of this section for any school district,	13457
joint vocational school district, or local taxing unit to which	13458
division (C)(5) of this section applies, the taxable value of such	13459
property as listed on the general tax list of personal property	13460
for tax year 2000 shall be substituted for the taxable value of	13461
such property as reported by taxpayers for tax year 2004, in the	13462
taxing district containing the uranium facility, if the taxable	13463
value listed for tax year 2000 is greater than the taxable value	13464
reported by taxpayers for tax year 2004. For the purpose of making	13465
the computations under divisions (D)(1), (2), and (3) of this	13466
section, the tax year 2000 valuation is to be allocated to	13467
machinery and equipment, inventory, and furniture and fixtures	13468
property in the same proportions as the tax year 2004 values. For	13469
the purpose of the calculations in division (A) of section 5751.21	13470
of the Revised Code, the tax year 2004 taxable values shall be	13471
used.	13472

To facilitate the calculations required under division (C) of	13473
this section, the county auditor, upon request from the tax	13474
commissioner, shall provide by August 1, 2005, the values of	13475
machinery and equipment, inventory, and furniture and fixtures for	13476
all single-county personal property taxpayers for tax year 2004.	13477

(D) Not later than September 15, 2005, the tax commissioner	13478
shall determine for each tax year from 2006 through 2009 for each	13479
school district, joint vocational school district, and local	13480
taxing unit its machinery and equipment, inventory, and furniture	13481
and fixtures fixed-rate levy losses, and for each tax year from	13482
2006 through 2011 its telephone property fixed-rate levy loss,	13483
which are the applicable amounts described in divisions (D)(1),	13484
(2), (3), and (4) of this section:	13485

(1) The machinery and equipment fixed-rate levy loss is the	13486
machinery and equipment property tax value loss multiplied by the	13487
sum of the tax rates of fixed-rate qualifying levies.	13488

(2) The inventory fixed-rate loss is the inventory property	13489
tax value loss multiplied by the sum of the tax rates of	13490
fixed-rate qualifying levies.	13491

(3) The furniture and fixtures fixed-rate levy loss is the	13492
furniture and fixture property tax value loss multiplied by the	13493
sum of the tax rates of fixed-rate qualifying levies.	13494

(4) The telephone property fixed-rate levy loss is the	13495
telephone property tax value loss multiplied by the sum of the tax	13496
rates of fixed-rate qualifying levies.	13497

(E) Not later than September 15, 2005, the tax commissioner	13498
shall determine for each school district, joint vocational school	13499
district, and local taxing unit its fixed-sum levy loss. The	13500
fixed-sum levy loss is the amount obtained by subtracting the	13501
amount described in division (E)(2) of this section from the	13502
amount described in division (E)(1) of this section:	13503

(1) The sum of the machinery and equipment property tax value	13504
loss, the inventory property tax value loss, and the furniture and	13505
fixtures property tax value loss, and, for 2008 through 2017 the	13506
telephone property tax value loss of the district or unit	13507
multiplied by the sum of the fixed-sum tax rates of qualifying	13508
levies. For 2006 through 2010, this computation shall include all	13509
qualifying levies remaining in effect for the current tax year and	13510
any school district ~~emergency~~ levies imposed under section	13511
5705.194 or 5705.213 of the Revised Code that are qualifying	13512
levies not remaining in effect for the current year. For 2011	13513
through 2017 in the case of school district ~~emergency~~ levies	13514
imposed under section 5705.194 or 5705.213 of the Revised Code and	13515
for all years after 2010 in the case of other fixed-sum levies,	13516
this computation shall include only qualifying levies remaining	13517
in effect for the current year. For purposes of this computation,	13518
a qualifying school district ~~emergency~~ levy imposed under section	13519
5705.194 or 5705.213 of the Revised Code remains in effect in a	13520
year after 2010 only if, for that year, the board of education	13521
levies a school district ~~emergency~~ levy imposed under section	13522
5705.194 or 5705.213 of the Revised Code for an annual sum at	13523
least equal to the annual sum levied by the board in tax year	13524
2004 less the amount of the payment certified under this division	13525
for 2006.	13526

(2) The total taxable value in tax year 2004 less the sum of	13527
the machinery and equipment, inventory, furniture and fixtures,	13528
and telephone property tax value losses in each school district,	13529
joint vocational school district, and local taxing unit multiplied	13530
by one-half of one mill per dollar.	13531

(3) For the calculations in divisions (E)(1) and (2) of this	13532
section, the tax value losses are those that would be calculated	13533
for tax year 2009 under divisions (C)(1), (2), and (3) of this	13534
section and for tax year 2011 under division (C)(4) of this	13535
section.	13536

(4) To facilitate the calculation under divisions (D) and (E)	13537
of this section, not later than September 1, 2005, any school	13538
district, joint vocational school district, or local taxing unit	13539
that has a qualifying levy that was approved at an election	13540
conducted during 2005 before September 1, 2005, shall certify to	13541
the tax commissioner a copy of the county auditor's certificate of	13542
estimated property tax millage for such levy as required under	13543
division (B) of section 5705.03 of the Revised Code, which is the	13544
rate that shall be used in the calculations under such divisions.	13545

If the amount determined under division (E) of this section	13546
for any school district, joint vocational school district, or	13547
local taxing unit is greater than zero, that amount shall equal	13548
the reimbursement to be paid pursuant to division ~~(D)~~(E) of	13549
section 5751.21 or division (A)(3) of section 5751.22 of the	13550
Revised Code, and the one-half of one mill that is subtracted	13551
under division (E)(2) of this section shall be apportioned among	13552
all contributing fixed-sum levies in the proportion that each	13553
levy bears to the sum of all fixed-sum levies within each school	13554
district, joint vocational school district, or local taxing unit.	13555

(F) Not later than October 1, 2005, the tax commissioner	13556
shall certify to the department of education for every school	13557
district and joint vocational school district the machinery and	13558
equipment, inventory, furniture and fixtures, and telephone	13559
property tax value losses determined under division (C) of this	13560
section, the machinery and equipment, inventory, furniture and	13561
fixtures, and telephone fixed-rate levy losses determined under	13562
division (D) of this section, and the fixed-sum levy losses	13563
calculated under division (E) of this section. The calculations	13564
under divisions (D) and (E) of this section shall separately	13565
display the levy loss for each levy eligible for reimbursement.	13566

(G) Not later than October 1, 2005, the tax commissioner	13567
shall certify the amount of the fixed-sum levy losses to the	13568
county auditor of each county in which a school district, joint	13569
vocational school district, or local taxing unit with a fixed-sum	13570
levy loss reimbursement has territory.	13571

Sec. 5751.21. (A) Not later than the ~~fifteenth~~thirtieth	13572
day of July of 2007 through 2017, the department of education	13573
shall consult with the director of budget and management and	13574
determine the following for each school district and each joint	13575
vocational school district eligible for payment under division	13576
(B) of this section:	13577

(1) The state education aid offset, which is the difference	13578
obtained by subtracting the amount described in division (A)(1)(b)	13579
of this section from the amount described in division (A)(1)(a) of	13580
this section:	13581

(a) The state education aid computed for the school district	13582
or joint vocational school district for the current fiscal year as	13583
of the ~~fifteenth~~thirtieth day of July;	13584

(b) The state education aid that would be computed for the	13585
school district or joint vocational school district for the	13586
current fiscal year as of the ~~fifteenth~~thirtieth day of July if	13587
the recognized valuation included the machinery and equipment,	13588
inventory, furniture and fixtures, and telephone property tax	13589
value losses for the school district or joint vocational school	13590
district for the second preceding tax year, and if taxes charged	13591
and payable associated with the tax value losses are accounted for	13592
in any state education aid computation dependent on taxes charged	13593
and payable.	13594

(2) The greater of zero or the difference obtained by	13595
subtracting the state education aid offset determined under	13596
division (A)(1) of this section from the sum of the machinery and	13597
equipment fixed-rate levy loss, the inventory fixed-rate levy	13598
loss, furniture and fixtures fixed-rate levy loss, and telephone	13599
property fixed-rate levy loss certified under division (F) of	13600
section 5751.20 of the Revised Code for all taxing districts in	13601
each school district and joint vocational school district for the	13602
second preceding tax year.	13603

By the ~~twentieth~~thirtieth day of July of each such year,	13604
the department of education and the director of budget and	13605
management shall agree upon the amount to be determined under	13606
division (A)(1) of this section.	13607

(B)(1) On or before the thirtieth day of June of each fiscal	13608
year beginning in 2008, the department of education shall	13609
recalculate the offset described under division (A) of this	13610
section, and adjust payments made under division (C) of this	13611
section accordingly so that the total annualized reimbursement for	13612
that fiscal year is based on the recalculated offset.	13613

(2) On or before the thirty-first day of December of each	13614
year beginning in 2008, the department, in consultation with the	13615
director of budget and management, shall recalculate the offset	13616
described under division (A) of this section to determine the	13617
annualized reimbursement that should have been made for the prior	13618
fiscal year under division (C) of this section. The department	13619
shall adjust future payments under division (C) of this section to	13620
account for any underpayments or overpayments in the prior fiscal	13621
year.	13622

(C) The department of education shall pay from the school	13623
district tangible property tax replacement fund to each school	13624
district and joint vocational school district all of the following	13625
for fixed-rate levy losses certified under division (F) of section	13626
5751.20 of the Revised Code:	13627

(1) On or before May 31, 2006, one-seventh of the total	13628
fixed-rate levy loss for tax year 2006;	13629

(2) On or before August 31, 2006, and October 31, 2006,	13630
one-half of six-sevenths of the total fixed-rate levy loss for tax	13631
year 2006;	13632

(3) On or before May 31, 2007, one-seventh of the total	13633
fixed-rate levy loss for tax year 2007;	13634

(4) On or before August 31, 2007, and October 31, 2007,	13635
forty-three per cent of the amount determined under division	13636
(A)(2) of this section for fiscal year 2008, but not less than	13637
zero, plus one-half of six-sevenths of the difference between the	13638
total fixed-rate levy loss for tax year 2007 and the total	13639
fixed-rate levy loss for tax year 2006.	13640

(5) On or before ~~May 31~~June 30, 2008, fourteen per cent of	13641
the amount determined under division (A)(2) of this section for	13642
fiscal year 2008, but not less than zero, plus one-seventh of the	13643
difference between the total fixed-rate levy loss for tax year	13644
2008 and the total fixed-rate levy loss for tax year 2006.	13645

(6) On or before August 31, 2008, and October 31, 2008,	13646
forty-three per cent of the amount determined under division	13647
(A)(2) of this section for fiscal year 2009, but not less than	13648
zero, plus one-half of six-sevenths of the difference between the	13649
total fixed-rate levy loss in tax year 2008 and the total	13650
fixed-rate levy loss in tax year 2007.	13651

(7) On or before ~~May 31~~June 30, 2009, fourteen per cent of	13652
the amount determined under division (A)(2) of this section for	13653
fiscal year 2009, but not less than zero, plus one-seventh of the	13654
difference between the total fixed-rate levy loss for tax year	13655
2009 and the total fixed-rate levy loss for tax year 2007.	13656

(8) On or before August 31, 2009, and October 31, 2009,	13657
forty-three per cent of the amount determined under division	13658
(A)(2) of this section for fiscal year 2010, but not less than	13659
zero, plus one-half of six-sevenths of the difference between the	13660
total fixed-rate levy loss in tax year 2009 and the total	13661
fixed-rate levy loss in tax year 2008.	13662

(9) On or before ~~May 31~~June 30, 2010, fourteen per cent of	13663
the amount determined under division (A)(2) of this section for	13664
fiscal year 2010, but not less than zero, plus one-seventh of the	13665
difference between the total fixed-rate levy loss in tax year 2010	13666
and the total fixed-rate levy loss in tax year 2008.	13667

(10) On or before August 31, 2010, and October 31, 2010,	13668
forty-three per cent of the amount determined under division	13669
(A)(2) of this section for fiscal year 2011, but not less than	13670
zero, plus one-half of six-sevenths of the difference between the	13671
telephone property fixed-rate levy loss for tax year 2010 and the	13672
telephone property fixed-rate levy loss for tax year 2009.	13673

(11) On or before ~~May 31~~June 30, 2011, fourteen per cent of	13674
the amount determined under division (A)(2) of this section for	13675
fiscal year 2011, but not less than zero, plus one-seventh of the	13676
difference between the telephone property fixed-rate levy loss for	13677
tax year 2011 and the telephone property fixed-rate levy loss for	13678
tax year 2009.	13679

(12) On or before August 31, 2011, and October 31, 2011, the	13680
amount determined under division (A)(2) of this section	13681
multiplied by a fraction, the numerator of which is fourteen and	13682
the denominator of which is seventeen, but not less than zero,	13683
multiplied by forty-three per cent, plus one-half of six-sevenths	13684
of the difference between the telephone property fixed-rate levy	13685
loss for tax year 2011 and the telephone property fixed-rate levy	13686
loss for tax year 2010.	13687

(13) On or before ~~May 31~~June 30, 2012, fourteen per cent of	13688
the amount determined under division (A)(2) of this section for	13689
fiscal year 2012, multiplied by a fraction, the numerator of	13690
which is fourteen and the denominator of which is seventeen, plus	13691
one-seventh of the difference between the telephone property	13692
fixed-rate levy loss for tax year 2011 and the telephone property	13693
fixed-rate levy loss for tax year 2010.	13694

(14) On or before August 31, 2012, October 31, 2012, and ~~May~~	13695
31June 30, 2013, the amount determined under division (A)(2) of	13696
this section multiplied by a fraction, the numerator of which is	13697
eleven and the denominator of which is seventeen, but not less	13698
than zero, multiplied by one-third.	13699

(15) On or before August 31, 2013, October 31, 2013, and ~~May~~	13700
31June 30, 2014, the amount determined under division (A)(2) of	13701
this section multiplied by a fraction, the numerator of which is	13702
nine and the denominator of which is seventeen, but not less than	13703
zero, multiplied by one-third.	13704

(16) On or before August 31, 2014, October 31, 2014, and ~~May~~	13705
31June 30, 2015, the amount determined under division (A)(2) of	13706
this section multiplied by a fraction, the numerator of which is	13707
seven and the denominator of which is seventeen, but not less	13708
than zero, multiplied by one-third.	13709

(17) On or before August 31, 2015, October 31, 2015, and ~~May~~	13710
31June 30, 2016, the amount determined under division (A)(2) of	13711
this section multiplied by a fraction, the numerator of which is	13712
five and the denominator of which is seventeen, but not less than	13713
zero, multiplied by one-third.	13714

(18) On or before August 31, 2016, October 31, 2016, and ~~May~~	13715
31June 30, 2017, the amount determined under division (A)(2) of	13716
this section multiplied by a fraction, the numerator of which is	13717
three and the denominator of which is seventeen, but not less	13718
than zero, multiplied by one-third.	13719

(19) On or before August 31, 2017, October 31, 2017, and ~~May~~	13720
31June 30, 2018, the amount determined under division (A)(2) of	13721
this section multiplied by a fraction, the numerator of which is	13722
one and the denominator of which is seventeen, but not less than	13723
zero, multiplied by one-third.	13724

The department of education shall report to each school	13725
district and joint vocational school district the apportionment of	13726
the payments among the school district's or joint vocational	13727
school district's funds based on the certifications under division	13728
(F) of section 5751.20 of the Revised Code.	13729

Any qualifying levy that is a fixed-rate levy that is not	13730
applicable to a tax year after 2010 does not qualify for any	13731
reimbursement after the tax year to which it is last applicable.	13732

~~(C)~~(D) For taxes levied within the ten-mill limitation for	13733
debt purposes in tax year 2005, payments shall be made equal to	13734
one hundred per cent of the loss computed as if the tax were a	13735
fixed-rate levy, but those payments shall extend from fiscal year	13736
2006 through fiscal year 2018, as long as the qualifying levy	13737
continues to be used for debt purposes. If the purpose of such a	13738
qualifying levy is changed, that levy becomes subject to the	13739
payments determined in division ~~(B)~~(C) of this section.	13740

~~(D)~~(E)(1) Not later than January 1, 2006, for each fixed-sum	13741
levy of each school district or joint vocational school district	13742
and for each year for which a determination is made under division	13743
(F) of section 5751.20 of the Revised Code that a fixed-sum levy	13744
loss is to be reimbursed, the tax commissioner shall certify to	13745
the department of education the fixed-sum levy loss determined	13746
under that division. The certification shall cover a time period	13747
sufficient to include all fixed-sum levies for which the	13748
commissioner made such a determination. The department shall pay	13749
from the school district property tax replacement fund to the	13750
school district or joint vocational school district one-third of	13751
the fixed-sum levy loss so certified for each year on or before	13752
the last day of ~~May~~June, August, and October of the current year.	13753

(2) Beginning in 2006, by the first day of January of each	13754
year, the tax commissioner shall review the certification	13755
originally made under division ~~(D)~~(E)(1) of this section. If the	13756
commissioner determines that a debt levy that had been scheduled	13757
to be reimbursed in the current year has expired, a revised	13758
certification for that and all subsequent years shall be made to	13759
the department of education.	13760

~~(E)~~(F) Beginning in September 2007 and through June 2018, the	13761
director of budget and management shall transfer from the school	13762
district tangible property tax replacement fund to the general	13763
revenue fund each of the following:	13764

(1) On the first day of September, one-fourth of the amount	13765
determined for that fiscal year under division (A)(1) of this	13766
section;	13767

(2) On the first day of December, one-fourth of the amount	13768
determined for that fiscal year under division (A)(1) of this	13769
section;	13770

(3) On the first day of March, one-fourth of the amount	13771
determined for that fiscal year under division (A)(1) of this	13772
section;	13773

(4) On the first day of June, one-fourth of the amount	13774
determined for that fiscal year under division (A)(1) of this	13775
section.	13776

If, when a transfer is required under division ~~(E)~~(F)(1),	13777
(2), (3), or (4) of this section, there is not sufficient money	13778
in the school district tangible property tax replacement fund to	13779
make the transfer in the required amount, the director shall	13780
transfer the balance in the fund to the general revenue fund and	13781
may make additional transfers on later dates as determined by the	13782
director in a total amount that does not exceed one-fourth of the	13783
amount determined for the fiscal year.	13784

~~(F)~~(G) For each of the fiscal years 2006 through 2018, if the	13785
total amount in the school district tangible property tax	13786
replacement fund is insufficient to make all payments under	13787
divisions ~~(B)~~(C), ~~(C)~~(D), and ~~(D)~~(E) of this section at the times	13788
the payments are to be made, the director of budget and	13789
management shall transfer from the general revenue fund to the	13790
school district tangible property tax replacement fund the	13791
difference between the total amount to be paid and the amount in	13792
the school district tangible property tax replacement fund. For	13793
each fiscal year after 2018, at the time payments under division	13794
~~(D)~~(E) of this section are to be made, the director of budget and	13795
management shall transfer from the general revenue fund to the	13796
school district property tax replacement fund the amount	13797
necessary to make such payments.	13798

~~(G)~~(H)(1) On the fifteenth day of June of 2006 through 2011,	13799
the director of budget and management may transfer any balance in	13800
the school district tangible property tax replacement fund to the	13801
general revenue fund. At the end of fiscal years 2012 through	13802
2018, any balance in the school district tangible property tax	13803
replacement fund shall remain in the fund to be used in future	13804
fiscal years for school purposes.	13805

(2) In each fiscal year beginning with fiscal year 2019, all	13806
amounts credited to the school district tangible personal property	13807
tax replacement fund shall be appropriated for school purposes.	13808

~~(H)~~(I) If all of the territory of a school district or joint	13809
vocational school district is merged with another district, or if	13810
a part of the territory of a school district or joint vocational	13811
school district is transferred to an existing or newly created	13812
district, the department of education, in consultation with the	13813
tax commissioner, shall adjust the payments made under this	13814
section as follows:	13815

(1) For a merger of two or more districts, the machinery and	13816
equipment, inventory, furniture and fixtures, and telephone	13817
property fixed-rate levy losses and the fixed-sum levy losses of	13818
the successor district shall be equal to the sum of the machinery	13819
and equipment, inventory, furniture and fixtures, and telephone	13820
property fixed-rate levy losses and debt levy losses as determined	13821
in section 5751.20 of the Revised Code, for each of the districts	13822
involved in the merger.	13823

(2) If property is transferred from one district to a	13824
previously existing district, the amount of machinery and	13825
equipment, inventory, furniture and fixtures, and telephone	13826
property tax value losses and fixed-rate levy losses that shall be	13827
transferred to the recipient district shall be an amount equal to	13828
the total machinery and equipment, inventory, furniture and	13829
fixtures, and telephone property fixed-rate levy losses times a	13830
fraction, the numerator of which is the value of business tangible	13831
personal property on the land being transferred in the most recent	13832
year for which data are available, and the denominator of which is	13833
the total value of business tangible personal property in the	13834
district from which the land is being transferred in the most	13835
recent year for which data are available. For each of the first	13836
five years after the property is transferred, but not after fiscal	13837
year 2012, if the tax rate in the recipient district is less than	13838
the tax rate of the district from which the land was transferred,	13839
one-half of the payments arising from the amount of fixed-rate	13840
levy losses so transferred to the recipient district shall be paid	13841
to the recipient district and one-half of the payments arising	13842
from the fixed-rate levy losses so transferred shall be paid to	13843
the district from which the land was transferred. Fixed-rate levy	13844
losses so transferred shall be computed on the basis of the sum of	13845
the rates of fixed-rate qualifying levies of the district from	13846
which the land was transferred, notwithstanding division ~~(D)~~(E) of	13847
this section.	13848

(3) After December 31, 2004, if property is transferred from	13849
one or more districts to a district that is newly created out of	13850
the transferred property, the newly created district shall be	13851
deemed not to have any machinery and equipment, inventory,	13852
furniture and fixtures, or telephone property fixed-rate levy	13853
losses and the districts from which the property was transferred	13854
shall have no reduction in their machinery and equipment,	13855
inventory, furniture and fixtures, and telephone property	13856
fixed-rate levy losses.	13857

(4) If the recipient district under division ~~(H)~~(I)(2) of	13858
this section or the newly created district under divisions	13859
~~(H)~~(I)(3) of this section is assuming debt from one or more of	13860
the districts from which the property was transferred and any of	13861
the districts losing the property had fixed-sum levy losses, the	13862
department of education, in consultation with the tax	13863
commissioner, shall make an equitable division of the fixed-sum	13864
levy loss reimbursements.	13865

Sec. 6117.01. (A) As used in this chapter:

13866

(1) "Sanitary facilities" means sanitary sewers, force mains,	13867
lift or pumping stations, and facilities for the treatment,	13868
disposal, impoundment, or storage of wastes; equipment and	13869
furnishings; and all required appurtenances and necessary real	13870
estate and interests in real estate.	13871

(2) "Drainage" or "waters" means flows from rainfall or	13872
otherwise produced by, or resulting from, the elements, storm	13873
water discharges and releases or migrations of waters from	13874
properties, accumulations, flows, and overflows of water,	13875
including accelerated flows and runoffs, flooding and threats of	13876
flooding of properties and structures, and other surface and	13877
subsurface drainage.	13878

(3) "Drainage facilities" means storm sewers, force mains,	13879
pumping stations, and facilities for the treatment, disposal,	13880
impoundment, retention, control, or storage of waters;	13881
improvements of or for any channel, ditch, drain, floodway, or	13882
watercourse, including location, construction, reconstruction,	13883
reconditioning, widening, deepening, cleaning, removal of	13884
obstructions, straightening, boxing, culverting, tiling, filling,	13885
walling, arching, or change in course, location, or terminus;	13886
improvements of or for a river, creek, or run, including	13887
reinforcement of banks, enclosing, deepening, widening,	13888
straightening, removal of obstructions, or change in course,	13889
location, or terminus; facilities for the protection of lands from	13890
the overflow of water, including a levee, wall, embankment, jetty,	13891
dike, dam, sluice, revetment, reservoir, retention or holding	13892
basin, control gate, or breakwater; facilities for controlled	13893
drainage, regulation of stream flow, and protection of an outlet;	13894
the vacation of a ditch or drain; equipment and furnishings; and	13895
all required appurtenances and necessary real estate and interests	13896
in real estate.	13897

(4) "County sanitary engineer" means either of the following:

13898

(a) The registered professional engineer employed or	13899
appointed by the board of county commissioners to be the county	13900
sanitary engineer as provided in this section ~~6117.01 of the~~	13901
~~Revised Code~~;	13902

(b) The county engineer, if, for as long as and to the extent	13903
that engineer by agreement entered into under section 315.14 of	13904
the Revised Code is retained to discharge duties of a county	13905
sanitary engineer under this chapter.	13906

(5) "Current operating expenses," "debt charges," "permanent	13907
improvement," "public obligations," and "subdivision" have the	13908
same meanings as in section 133.01 of the Revised Code.	13909

(6) "Construct," "construction," or "constructing" means	13910
construction, reconstruction, enlargement, extension, improvement,	13911
renovation, repair, and replacement of sanitary or drainage	13912
facilities or of prevention or replacement facilities, but does	13913
not include any repairs, replacements, or similar actions that do	13914
not constitute and qualify as permanent improvements.	13915

(7) "Maintain," "maintaining," or "maintenance" means	13916
repairs, replacements, and similar actions that constitute and are	13917
payable as current operating expenses and that are required to	13918
restore sanitary or drainage facilities or prevention or	13919
replacement facilities to, or to continue sanitary or drainage	13920
facilities or prevention or replacement facilities in, good order	13921
and working condition, but does not include construction of	13922
permanent improvements.	13923

(8) "Public agency" means a state and any agency or	13924
subdivision of a state, including a county, a municipal	13925
corporation, or other subdivision.	13926

(9) "Combined sewer" means a sewer system that is designed to	13927
collect and convey sewage, including domestic, commercial, and	13928
industrial wastewater, and storm water through a single-pipe	13929
system to a treatment works or combined sewer overflow outfall	13930
approved by the director of environmental protection.	13931

(10) "Prevention or replacement facilities" means vegetated	13932
swales or median strips, permeable pavement, trees and tree boxes,	13933
rain barrels and cisterns, rain gardens and filtration planters,	13934
vegetated roofs, wetlands, riparian buffers, and practices and	13935
structures that use or mimic natural processes to filter or reuse	13936
storm water.	13937

(B)(1) For the purpose of preserving and promoting the public	13938
health and welfare, a board of county commissioners may lay out,	13939
establish, consolidate, or otherwise modify the boundaries of, and	13940
maintain, one or more sewer districts within the county and	13941
outside municipal corporations and may have a registered	13942
professional engineer make the surveys necessary for the	13943
determination of the proper boundaries of each district, which	13944
shall be designated by an appropriate name or number. The board	13945
may acquire, construct, maintain, and operate within any district	13946
sanitary or drainage facilities that it determines to be necessary	13947
or appropriate for the collection of sewage and other wastes	13948
originating in or entering the district, to comply with the	13949
provisions of a contract entered into for the purposes described	13950
in sections 6117.41 to 6117.44 of the Revised Code and pursuant to	13951
those sections or other applicable provisions of law, or for the	13952
collection, control, or abatement of waters originating or	13953
accumulating in, or flowing in, into, or through, the district,	13954
and other sanitary or drainage facilities, within or outside of	13955
the district, that it determines to be necessary or appropriate to	13956
conduct the wastes and waters to a proper outlet and to provide	13957
for their proper treatment, disposal, and disposition. The board	13958
may provide for the protection of the sanitary and drainage	13959
facilities and may negotiate and enter into a contract with any	13960
public agency or person for the management, maintenance,	13961
operation, and repair of any of the facilities on behalf of the	13962
county upon the terms and conditions that may be agreed upon with	13963
the agency or person and that may be determined by the board to be	13964
in the best interests of the county. By contract with any public	13965
agency or person operating sanitary or drainage facilities within	13966
or outside of the county, the board may provide a proper outlet	13967
for any of the wastes and waters and for their proper treatment,	13968
disposal, and disposition.	13969

(2) For purposes of preventing storm water from entering a	13970
combined sewer and causing an overflow or an inflow to a sanitary	13971
sewer, the board may acquire, design, construct, operate, repair,	13972
maintain, and provide for a project or program that separates	13973
storm water from a combined sewer or for a prevention or	13974
replacement facility that prevents or minimizes storm water from	13975
entering a combined sewer or a sanitary sewer.	13976

(C) The board of county commissioners may employ a registered	13977
professional engineer to be the county sanitary engineer for the	13978
time and on the terms it considers best and may authorize the	13979
county sanitary engineer to employ necessary assistants upon the	13980
terms fixed by the board. Prior to the initial assignment of	13981
drainage facilities duties to the county sanitary engineer, if the	13982
county sanitary engineer is not the county engineer, the board	13983
first shall offer to enter into an agreement with the county	13984
engineer pursuant to section 315.14 of the Revised Code for	13985
assistance in the performance of those duties of the board	13986
pertaining to drainage facilities, and the county engineer shall	13987
accept or reject the offer within thirty days after the date the	13988
offer is made.	13989

The board may create and maintain a sanitary engineering	13990
department, which shall be under its supervision and which shall	13991
be headed by the county sanitary engineer, for the purpose of	13992
aiding it in the performance of its duties under this chapter and	13993
Chapter 6103. of the Revised Code or its other duties regarding	13994
sanitation, drainage, and water supply provided by law. The board	13995
shall provide suitable facilities for the use of the department	13996
and shall provide for and pay the compensation of the county	13997
sanitary engineer and all authorized necessary expenses of the	13998
county sanitary engineer and the sanitary engineering department.	13999
The county sanitary engineer, with the approval of the board, may	14000
appoint necessary assistants and clerks, and the compensation of	14001
those assistants and clerks shall be provided for and paid by the	14002
board.	14003

(D) The board of county commissioners may adopt, publish,	14004
administer, and enforce rules for the construction, maintenance,	14005
protection, and use of county-owned or county-operated sanitary	14006
and drainage facilities and prevention or replacement facilities	14007
outside municipal corporations, and of sanitary and drainage	14008
facilities and prevention or replacement facilities within	14009
municipal corporations that are owned or operated by the county	14010
or that discharge into sanitary or drainage facilities or	14011
prevention or replacement facilities owned or operated by the	14012
county, including, but not limited to, rules for the establishment	14013
and use of any connections, the termination in accordance with	14014
reasonable procedures of sanitary service for the nonpayment of	14015
county sanitary rates and charges and, if so determined, the	14016
concurrent termination of any county water service for the	14017
nonpayment of those rates and charges, the termination in	14018
accordance with reasonable procedures of drainage service for the	14019
nonpayment of county drainage rates and charges, and the	14020
establishment and use of security deposits to the extent	14021
considered necessary to ensure the payment of county sanitary or	14022
drainage rates and charges. The rules shall not be inconsistent	14023
with the laws of this state or any applicable rules of the	14024
director of environmental protection.	14025

(E) No sanitary or drainage facilities or prevention or	14026
replacement facilities shall be constructed in any county outside	14027
municipal corporations by any person until the plans and	14028
specifications have been approved by the board of county	14029
commissioners, and any construction shall be done under the	14030
supervision of the county sanitary engineer. Not less than thirty	14031
days before the date drainage plans are submitted to the board for	14032
its approval, the plans shall be submitted to the county engineer.	14033
If the county engineer is of the opinion after review that the	14034
facilities will have a significant adverse effect on roads,	14035
culverts, bridges, or existing maintenance within the county, the	14036
county engineer may submit a written opinion to the board not	14037
later than thirty days after the date the plans are submitted to	14038
the county engineer. The board may take action relative to the	14039
drainage plans only after the earliest of receiving the written	14040
opinion of the county engineer, receiving a written waiver of	14041
submission of an opinion from the county engineer, or passage of	14042
thirty days from the date the plans are submitted to the county	14043
engineer. Any person constructing the facilities shall pay to the	14044
county all expenses incurred by the board in connection with the	14045
construction	14046

(F) The county sanitary engineer or the county sanitary	14047
engineer's authorized assistants or agents, when properly	14048
identified in writing or otherwise and after written notice is	14049
delivered to the owner at least five days in advance or is mailed	14050
at least five days in advance by first class or certified mail to	14051
the owner's tax mailing address, may enter upon any public or	14052
private property for the purpose of making, and may make, surveys	14053
or inspections necessary for the laying out of sewer districts or	14054
the design or evaluation of county sanitary or drainage facilities	14055
or prevention or replacement facilities. This entry is not a	14056
trespass and is not to be considered an entry in connection with	14057
any appropriation of property proceedings under sections 163.01 to	14058
163.22 of the Revised Code that may be pending. No person or	14059
public agency shall forbid the county sanitary engineer or the	14060
county sanitary engineer's authorized assistants or agents to	14061
enter, or interfere with their entry, upon the property for that	14062
purpose or forbid or interfere with their making of surveys or	14063
inspections. If actual damage is done to property by the making of	14064
the surveys and inspections, the board shall pay the reasonable	14065
value of the damage to the property owner, and the cost shall be	14066
included in the cost of the facilities and may be included in any	14067
special assessments to be levied and collected to pay that cost.	14068

Sec. 6117.011. A board of county commissioners in the manner	14069
provided in this section may make surveys of water supply,	14070
sanitary facilities, or drainage facilities, or prevention or	14071
replacement facilities for any sewer district, the acquisition or	14072
construction of which is contemplated.	14073

Any board desiring to make a survey shall adopt a resolution	14074
declaring its purpose and necessity. In making the surveys, the	14075
board may call upon engineering officers or employees regularly	14076
employed by the board or may authorize and enter into contracts	14077
for the services of registered professional engineers to make the	14078
surveys.	14079

The surveys authorized by this section may include drawings,	14080
plans, specifications, estimates of cost of labor and materials,	14081
other items of cost, assessment rolls, and other facts, material,	14082
data, reports, and information and recommendations that the board	14083
considers advisable or necessary for the purpose.	14084

Contracts entered into for the surveys shall be considered	14085
contracts for professional services and may provide for	14086
preliminary surveys or the making of detailed plans, or both, and	14087
also may provide for engineering supervision of the work. No	14088
contract shall be valid unless one or more of the services to be	14089
performed are by its terms to be commenced within one year after	14090
the contract date.	14091

The contracts shall be signed by at least two members of the	14092
board and by the engineer agreeing to perform the service, and one	14093
signed copy of the contract shall be filed with the fiscal officer	14094
of the county, whose certificate, otherwise required by section	14095
5705.41 of the Revised Code, need not be provided. Payment for the	14096
contracts may be made from the general fund or any other fund	14097
legally available for that use at the times that are agreed upon	14098
or as determined by the board. The proceeds of any public	14099
obligations issued pursuant to section 6119.36 of the Revised Code	14100
or any other public obligations issued or incurred to pay the cost	14101
of facilities to which a survey relates may be used to pay any	14102
part of the cost under the contracts or to reimburse the fund from	14103
which payment was made.	14104

Sec. 6117.012. (A) A board of county commissioners may adopt	14105
rules requiring owners of property within the district whose	14106
property is served by a connection to sewers maintained and	14107
operated by the board or to sewers that are connected to	14108
interceptor sewers maintained and operated by the board to do any	14109
of the following:	14110

(1) Disconnect ~~stormwater~~storm water inflows to sanitary	14111
sewers maintained and operated by the board and not operated as a	14112
combined sewer, or to connections with those sewers;	14113

(2) Disconnect ~~non-stormwater~~non-storm water inflows to	14114
~~stormwater~~storm water sewers maintained and operated by the board	14115
and not operated as a combined sewer, or to connections with those	14116
storm water sewers;	14117

(3) Reconnect or relocate any such disconnected inflows in	14118
compliance with board rules and applicable building codes, health	14119
codes, or other relevant codes;	14120

(4) Prevent sewer back-ups into properties that have	14121
experienced one or more ~~overflows~~back-ups of sanitary or combined	14122
sewers maintained and operated by the board;	14123

(5) Prevent storm water from entering a combined sewer and	14124
causing an overflow or an inflow to a sanitary sewer, which	14125
prevention may include projects or programs that separate the	14126
storm water from a combined sewer or that utilize a prevention	14127
or replacement facility to prevent or minimize storm water from	14128
entering a combined sewer or a sanitary sewer.	14129

(B) Any inflow required to be disconnected or any sewer	14130
back-up required to be prevented under a rule adopted pursuant to	14131
~~division~~divisions (A)(1) to (4) of this section constitutes a	14132
nuisance subject to injunctive relief and abatement pursuant to	14133
Chapter 3767. of the Revised Code or as otherwise permitted by	14134
law.	14135

(C) A board of county commissioners may use sewer district	14136
funds; county general fund moneys; the proceeds of bonds issued	14137
under Chapter 133. or 165. of the Revised Code; and, to the extent	14138
permitted by their terms, loans, grants, or other moneys from	14139
appropriate state or federal funds, for either of the following:	14140

(1) The cost of disconnections, reconnections, relocations,	14141
combined sewer overflow prevention, or sewer back-up prevention	14142
required by rules adopted pursuant to division (A) of this	14143
section, performed by the county or under contract with the	14144
county;	14145

(2) Payments to the property owner or a contractor hired by	14146
the property owner pursuant to a competitive process established	14147
by district rules, for the cost of disconnections, reconnections,	14148
relocations, combined sewer overflow prevention, or sewer back-up	14149
prevention required by rules adopted pursuant to division (A) of	14150
this section after the board, pursuant to its rules, has approved	14151
the work to be performed and after the county has received from	14152
the property owner a statement releasing the county from all	14153
liability in connection with the disconnections, reconnections,	14154
relocations, combined sewer overflow prevention, or sewer back-up	14155
prevention.	14156

(D) Except as provided in division (E) of this section, the	14157
board of county commissioners shall require in its rules regarding	14158
disconnections, reconnections, or relocations of sewers, combined	14159
sewer overflow prevention, or sewer back-up prevention the	14160
reimbursement of moneys expended pursuant to division (C) of this	14161
section by either of the following methods:	14162

(1) A charge to the property owner in the amount of the	14163
payment made pursuant to division (C) of this section for	14164
immediate payment or payment in installments with interest as	14165
determined by the board not to exceed ten per cent, which payments	14166
may be billed as a separate item with the rents charged to that	14167
owner for use of the sewers. The board may approve installment	14168
payments for a period of not more than fifteen years. If charges	14169
are to be paid in installments, the board shall certify to the	14170
county auditor information sufficient to identify each subject	14171
parcel of property, the total of the charges to be paid in	14172
installments, and the total number of installments to be paid. The	14173
auditor shall record the information in the sewer improvement	14174
record until these charges are paid in full. Charges not paid when	14175
due shall be certified to the county auditor, who shall place the	14176
charges upon the real property tax list and duplicate against that	14177
property. Those charges shall be a lien on the property from the	14178
date they are placed on the tax list and duplicate and shall be	14179
collected in the same manner as other taxes.	14180

(2) A special assessment levied against the property, payable	14181
in the number of years the board determines, not to exceed fifteen	14182
years, with interest as determined by the board not to exceed ten	14183
per cent. The board shall certify the assessments to the county	14184
auditor, stating the amount and time of payment. The auditor shall	14185
record the information in the county sewer improvement record,	14186
showing separately the assessments to be collected, and shall	14187
place the assessments upon the real property tax list and	14188
duplicate for collection. The assessments shall be a lien on the	14189
property from the date they are placed on the tax list and	14190
duplicate and shall be collected in the same manner as other	14191
taxes.	14192

(E) The county may adopt a resolution specifying a maximum	14193
amount of the cost of any disconnection, reconnection,	14194
relocation, combined sewer overflow prevention, or sewer back-up	14195
prevention required pursuant to division (A) of this section that	14196
may be paid by the county for each affected parcel of property	14197
without requiring reimbursement. That amount may be allowed only	14198
if there is a building code, health code, or other relevant code,	14199
or a federally imposed or state-imposed consent decree that is	14200
filed or otherwise recorded in a court of competent jurisdiction,	14201
applicable to the affected parcel that prohibits in the future any	14202
inflows, combined sewer overflows, or sewer back-ups not allowed	14203
under rules adopted pursuant to division (A)(1) or, (4), or (5) of	14204
this section. The board, by rule, shall establish criteria for	14205
determining how much of the maximum amount for each qualifying	14206
parcel need not be reimbursed.	14207

(F) Disconnections, reconnections, relocations, combined	14208
sewer overflow prevention, or sewer back-up prevention required	14209
under this section and performed by a contractor under contract	14210
with the property owner shall not be considered a public	14211
improvement, and those performed by the county shall be considered	14212
a public improvement as defined in section 4115.03 of the Revised	14213
Code.	14214

Disconnections, reconnections, relocations, combined sewer	14215
overflow prevention, or sewer back-up prevention required under	14216
this section performed by a contractor under contract with the	14217
property owner shall not be subject to competitive bidding or	14218
public bond laws.	14219

(G) Property owners shall be responsible for maintaining any	14220
improvements made or facilities constructed on private property to	14221
reconnect or relocate disconnected inflows, for combined sewer	14222
overflow prevention, or for sewer back-up prevention pursuant to	14223
this section unless a public easement or other agreement exists	14224
for the county to maintain that improvement or facility.	14225

(H) A board of county commissioners may provide rate	14226
reductions of and credits against charges for the use of sewers to	14227
a property owner that implements a project or program that	14228
prevents storm water from entering a combined sewer and causing an	14229
overflow. Such a project or program may include the use of a	14230
prevention or replacement facility to handle storm water that has	14231
been separated from a combined sewer. The revised rates or charges	14232
shall be collected and paid to the county treasurer in accordance	14233
with section 6117.02 of the Revised Code.	14234

Sec. 6117.04. The authority of a board of county	14235
commissioners to acquire, construct, maintain, and operate	14236
sanitary or drainage facilities or prevention or replacement	14237
facilities for a county sewer district in the territory of a	14238
municipal corporation, or a regional district established under	14239
Chapter 6119. of the Revised Code, that is in whole or in part	14240
within the county sewer district is the same as provided by law	14241
with respect to territory within a county sewer district that is	14242
wholly outside a municipal corporation or a regional district,	14243
subject to the following in the case of facilities within a	14244
municipal corporation:	14245

(A) The acquisition, construction, maintenance, and operation	14246
of the facilities shall first be authorized by an ordinance or	14247
resolution of the legislative authority of the municipal	14248
corporation.	14249

(B) All road surfaces, curbs, sidewalks, sewers, water supply	14250
facilities, or other public improvements or property that may be	14251
disturbed or damaged by the construction of the facilities shall	14252
be replaced or restored within a reasonable time by the county,	14253
and the cost shall be treated as a part of the cost of the	14254
facilities.	14255

(C) The municipal corporation, with the prior approval of or	14256
by agreement with the board, may make use of the facilities in	14257
accordance with rules established by the board and subject to any	14258
applicable requirements of the director of environmental	14259
protection.	14260

Sec. 6117.05. (A) Whenever any portion of a sewer district	14261
is incorporated as, or annexed to, a municipal corporation, the	14262
area so incorporated or annexed shall remain under the	14263
jurisdiction of the board of county commissioners for purposes of	14264
the acquisition and construction of sanitary and drainage facility	14265
and prevention or replacement facility improvements until all of	14266
those improvements for the area for which a resolution described	14267
in division (A) or (E) of section 6117.06 of the Revised Code has	14268
been adopted by the board have been acquired or completed or until	14269
the board has abandoned the improvements. The board, unless and	14270
until a conveyance is made to a municipal corporation in	14271
accordance with division (B) of this section, shall continue to	14272
have jurisdiction in the area so incorporated or annexed with	14273
respect to the management, maintenance, and operation of all	14274
sanitary and drainage facilities and prevention or replacement	14275
facilities so acquired or completed, or previously acquired or	14276
completed, including the right to establish rules and rates and	14277
charges for the use of, and connections to, the facilities. The	14278
incorporation or annexation of any part of a district shall not	14279
affect the legality or enforceability of any public obligations	14280
issued or incurred by the county for purposes of this chapter to	14281
provide for the payment of the cost of acquisition, construction,	14282
maintenance, or operation of any sanitary or drainage facilities	14283
or prevention or replacement facilities within the area, or the	14284
validity of any assessments levied or to be levied upon	14285
properties within the area to provide for the payment of the cost	14286
of acquisition, construction, maintenance, or operation of the	14287
facilities.	14288

(B) Any completed sanitary or drainage facilities or	14289
prevention or replacement facilities acquired or constructed by a	14290
county under this chapter for the use of any county sewer	14291
district, or any part of those facilities, that are located within	14292
a municipal corporation or within any area that is incorporated	14293
as, or annexed to, a municipal corporation, or any part of the	14294
facilities that serve a municipal corporation or such an area, may	14295
be conveyed, by mutual agreement between the board and the	14296
municipal corporation, to the municipal corporation on terms and	14297
for consideration as may be negotiated. Upon and after the	14298
conveyance, the municipal corporation shall manage, maintain, and	14299
operate the facilities in accordance with the agreement. The board	14300
may retain the right to joint use of all or part of any facilities	14301
so conveyed for the benefit of the district. Neither the validity	14302
of any assessment levied or to be levied, nor the legality or	14303
enforceability of any public obligations issued or incurred, to	14304
provide for the payment of the cost of the acquisition,	14305
construction, maintenance, or operation of the facilities or any	14306
part of them, shall be affected by the conveyance.	14307

Sec. 6117.06. (A) After the establishment of any sewer	14308
district, the board of county commissioners, if a sanitary or	14309
drainage facility or prevention or replacement facility	14310
improvement is to be undertaken, may have the county sanitary	14311
engineer prepare, or otherwise cause to be prepared, for the	14312
district, or revise as needed, a general plan of sewerage or	14313
drainage that is as complete in each case as can be developed at	14314
the time and that is devised with regard to any existing sanitary	14315
or drainage facilities or prevention or replacement facilities in	14316
the district and present as well as prospective needs for	14317
additional sanitary or drainage facilities or prevention or	14318
replacement facilities in the district. After the general plan, in	14319
original or revised form, has been approved by the board, it may	14320
adopt a resolution generally describing the improvement that is	14321
necessary to be acquired or constructed in accordance with the	14322
particular plan, declaring that the improvement is necessary for	14323
the preservation and promotion of the public health and welfare,	14324
and determining whether or not special assessments are to be	14325
levied and collected to pay any part of the cost of the	14326
improvement.	14327

(B) If special assessments are not to be levied and collected	14328
to pay any part of the cost of the improvement, the board, in the	14329
resolution provided for in division (A) of this section or in a	14330
subsequent resolution, including a resolution authorizing the	14331
issuance or incurrence of public obligations for the improvement,	14332
may authorize the improvement and the expenditure of the funds	14333
required for its acquisition or construction and may proceed with	14334
the improvement without regard to the procedures otherwise	14335
required by divisions (C), (D), and (E) of this section and by	14336
sections 6117.07 to 6117.24 of the Revised Code. Those procedures	14337
are required only for improvements for which special assessments	14338
are to be levied and collected.	14339

(C) If special assessments are to be levied and collected	14340
pursuant to a determination made in the resolution provided for in	14341
division (A) of this section or in a subsequent resolution, the	14342
procedures referred to in division (B) of this section as being	14343
required for that purpose shall apply, and the board may have the	14344
county sanitary engineer prepare, or otherwise cause to be	14345
prepared, detailed plans, specifications, and an estimate of cost	14346
for the improvement, together with a tentative assessment of the	14347
cost based on the estimate. The tentative assessment shall be for	14348
the information of property owners and shall not be levied or	14349
certified to the county auditor for collection. The detailed	14350
plans, specifications, estimate of cost, and tentative assessment,	14351
if approved by the board, shall be carefully preserved in the	14352
office of the board or the county sanitary engineer and shall be	14353
open to the inspection of all persons interested in the	14354
improvement.	14355

(D) After the board's approval of the detailed plans,	14356
specifications, estimate of cost, and tentative assessment, and at	14357
least twenty-four days before adopting a resolution pursuant to	14358
division (E) of this section, the board, except to the extent that	14359
appropriate waivers of notice are obtained from affected owners,	14360
shall cause to be sent a notice of its intent to adopt the	14361
resolution to each owner of property proposed to be assessed that	14362
is listed on the records of the county auditor for current	14363
agricultural use value taxation pursuant to section 5713.31 of the	14364
Revised Code and that is not located in an agricultural district	14365
established under section 929.02 of the Revised Code. The notice	14366
shall satisfy all of the following:	14367

(1) Be sent by first class or certified mail;

14368

(2) Specify the proposed date of the adoption of the	14369
resolution;	14370

(3) Contain a statement that the improvement will be financed	14371
in whole or in part by special assessments and that all properties	14372
not located in an agricultural district established pursuant to	14373
section 929.02 of the Revised Code may be subject to a special	14374
assessment;	14375

(4) Contain a statement that an agricultural district may be	14376
established by filing an application with the county auditor.	14377

If it appears, by the return of the mailed notices or by	14378
other means, that one or more of the affected owners cannot be	14379
found or are not served by the mailed notice, the board shall	14380
cause the notice to be published once in a newspaper of general	14381
circulation in the county not later than ten days before the	14382
adoption of the resolution.	14383

(E) After complying with divisions (A), (C), and (D) of this	14384
section, the board may adopt a resolution declaring that the	14385
improvement, which shall be described as to its nature and its	14386
location, route, and termini, is necessary for the preservation	14387
and promotion of the public health and welfare, referring to the	14388
plans, specifications, estimate of cost, and tentative assessment,	14389
stating the place where they are on file and may be examined, and	14390
providing that the entire cost or a lesser designated part of the	14391
cost will be specially assessed against the benefited properties	14392
within the district and that any balance will be paid by the	14393
county at large from other available funds. The resolution also	14394
shall contain a description of the boundaries of that part of the	14395
district to be assessed and shall designate a time and place for	14396
objections to the improvement, to the tentative assessment, or to	14397
the boundaries of the assessment district to be heard by the	14398
board. The date of that hearing shall be not less than twenty-four	14399
days after the date of the first publication of the notice of the	14400
hearing required by this division.	14401

The board shall cause a notice of the hearing to be published	14402
once a week for two consecutive weeks in a newspaper of general	14403
circulation in the county, and on or before the date of the second	14404
publication, it shall cause to be sent by first class or	14405
certified mail a copy of the notice to every owner of property to	14406
be assessed for the improvement whose address is known.	14407

The notice shall set forth the time and place of the hearing,	14408
a summary description of the proposed improvement, including its	14409
general route and termini, a summary description of the area	14410
constituting the assessment district, and the place where the	14411
plans, specifications, estimate of cost, and tentative assessment	14412
are on file and may be examined. Each mailed notice also shall	14413
include a statement that the property of the addressee will be	14414
assessed for the improvement. The notice also shall be sent by	14415
first class or certified mail, on or before the date of the second	14416
publication, to the clerk, or to the official discharging the	14417
duties of a clerk, of any municipal corporation any part of which	14418
lies within the assessment district and shall state whether or not	14419
any property belonging to the municipal corporation is to be	14420
assessed and, if so, shall identify that property.	14421

At the hearing, or at any adjournment of the hearing, of	14422
which no further published or mailed notice need be given, the	14423
board shall hear all parties whose properties are proposed to be	14424
assessed. Written objections to or endorsements of the proposed	14425
improvement, its character and termini, the boundaries of the	14426
assessment district, or the tentative assessment shall be received	14427
by the board for a period of five days after the completion of the	14428
hearing, and no action shall be taken by the board in the matter	14429
until after that period has elapsed. The minutes of the hearing	14430
shall be entered on the journal of the board, showing the persons	14431
who appear in person or by attorney, and all written objections	14432
shall be preserved and filed in the office of the board.	14433

Sec. 6117.25. (A) The board of county commissioners may pay	14434
the whole or any part of the cost of constructing, maintaining,	14435
repairing, or operating any improvement provided for in this	14436
chapter, including the payment of a county sanitary engineer and	14437
~~his~~the sanitary engineer's assistants and other necessary	14438
expenses. Insofar as such expenses relate to the construction of a	14439
permanent improvement, they may be considered as part of the cost	14440
of such improvement and bonds may be issued therefor. ~~Bonds~~	14441

(B) Bonds and notes in anticipation thereof, including bonds	14442
issued in anticipation of the collection of assessments deferred	14443
pursuant to sections 6117.061 and 6117.33 of the Revised Code, may	14444
be issued by the board pursuant to Chapter 133. of the Revised	14445
Code, to finance any such improvement;, provided that where a	14446
separate issue of bonds is issued in anticipation of the	14447
collection of deferred assessments, the first principal maturity	14448
of such bonds may be not later than five years from the date of	14449
such bonds. Bonds issued in anticipation of the collection of	14450
assessments deferred pursuant to sections 6117.061 and 6117.33 of	14451
the Revised Code and notes issued in anticipation of such bonds	14452
shall be considered for all purposes under this chapter and	14453
Chapter 133. of the Revised Code as being bonds or notes issued in	14454
anticipation of the levy or collection of special assessments.	14455

(C) Bonds may be issued by the board under Chapter 165. of	14456
the Revised Code to finance such improvements payable solely from	14457
revenues generated by the improvements.	14458

Sec. 6117.251. (A) After the establishment of any county	14459
sewer district, the board of county commissioners may determine by	14460
resolution that it is necessary to provide sanitary or drainage	14461
facility improvements or prevention or replacement facility	14462
improvements and to maintain and operate the improvements within	14463
the district or a designated portion of the district, that the	14464
improvements, which shall be generally described in the	14465
resolution, shall be constructed, that funds are required to pay	14466
the preliminary costs of the improvements to be incurred prior to	14467
the commencement of the proceedings for their construction, and	14468
that those funds shall be provided in accordance with this	14469
section.	14470

(B) Prior to the adoption of the resolution, the board shall	14471
give notice of its pendency and of the proposed determination of	14472
the necessity of the improvements generally described in the	14473
resolution. The notice shall set forth a description of the	14474
properties to be benefited by the improvements and the time and	14475
place of a hearing of objections to and endorsements of the	14476
improvements. The notice shall be given either by publication in a	14477
newspaper of general circulation in the county once a week for two	14478
consecutive weeks, or by mailing a copy of the notice by first	14479
class or certified mail to the owners of the properties proposed	14480
to be assessed at their respective tax mailing addresses, or by	14481
both manners, the first publication to be made or the mailing to	14482
occur at least two weeks prior to the date set for the hearing. At	14483
the hearing, or at any adjournment of the hearing, of which no	14484
further published or mailed notice need be given, the board shall	14485
hear all persons whose properties are proposed to be assessed and	14486
the evidence it considers to be necessary. The board then shall	14487
determine the necessity of the proposed improvements and whether	14488
the improvements shall be made by the board and, if they are to be	14489
made, shall direct the preparation of tentative assessments upon	14490
the benefited properties and by whom they shall be prepared.	14491

(C) In order to obtain funds for the preparation of a general	14492
or revised general plan of sewerage or drainage for the district	14493
or part of the district, for the preparation of the detailed	14494
plans, specifications, estimate of cost, and tentative assessment	14495
for the proposed improvements, and for the cost of financing and	14496
legal services incident to the preparation of all of those plans	14497
and a plan of financing the proposed improvements, the board may	14498
levy upon the properties to be benefited in the district a	14499
preliminary assessment apportioned according to benefits or to tax	14500
valuation or partly by one method and partly by the other method	14501
as the board may determine. The assessments shall be in the	14502
amount determined to be necessary to obtain funds for the general	14503
and detailed plans and the cost of financing and legal services	14504
and shall be payable in the number of years that the board shall	14505
determine, not to exceed twenty years, together with interest on	14506
any public obligations that may be issued or incurred in	14507
anticipation of the collection of the assessments.	14508

(D) The board shall have power at any time to levy additional	14509
assessments according to benefits or to tax valuation or partly by	14510
one method and partly by the other method as the board may	14511
determine for the purposes described in division (C) of this	14512
section upon the benefited properties to complete the payment of	14513
the costs described in division (C) of this section or to pay the	14514
cost of any additional plans, specifications, estimate of cost, or	14515
tentative assessment and the cost of financing and legal services	14516
incident to the preparation of those plans and the plan of	14517
financing, which additional assessments shall be payable in the	14518
number of years that the board shall determine, not to exceed	14519
twenty years, together with interest on any public obligations	14520
that may be issued or incurred in anticipation of the collection	14521
of the additional assessments.	14522

(E) Prior to the adoption of a resolution levying assessments	14523
under this section, the board shall give notice either by one	14524
publication in a newspaper of general circulation in the county,	14525
or by mailing a copy of the notice by first class or certified	14526
mail to the owners of the properties proposed to be assessed at	14527
their respective tax mailing addresses, or by both manners, the	14528
publication to be made or the mailing to occur at least ten days	14529
prior to the date of the meeting at which the resolution shall be	14530
taken up for consideration; that notice shall state the time and	14531
place of the meeting at which the resolution is to be considered.	14532
At the time and place of the meeting, or at any adjournment of	14533
the meeting, of which no further published or mailed notice need	14534
be given, the board shall hear all persons whose properties are	14535
proposed to be assessed, shall correct any errors and make any	14536
revisions that appear to be necessary or just, and then may adopt	14537
a resolution levying upon the properties determined to be	14538
benefited the assessments as so corrected and revised.	14539

The assessments levied by the resolution shall be certified	14540
to the county auditor for collection in the same manner as taxes	14541
in the year or years in which they are payable.	14542

(F) Upon the adoption of the resolution described in division	14543
(E) of this section, no further action shall be taken or work done	14544
until ten days have elapsed. If, at the expiration of that period,	14545
no appeal has been effected by any property owner as provided in	14546
this division, the action of the board shall be final. If, at the	14547
end of that ten days, any owner of property to be assessed for the	14548
improvements has effected an appeal, no further action shall be	14549
taken and no work done in connection with the improvements under	14550
the resolution until the matters appealed from have been disposed	14551
of in court.	14552

Any owner of property to be assessed may appeal as provided	14553
and upon the grounds stated in sections 6117.09 to 6117.24 of the	14554
Revised Code.	14555

If no appeal has been perfected or if on appeal the	14556
resolution of the board is sustained, the board may authorize and	14557
enter into contracts to carry out the purposes for which the	14558
assessments have been levied without the prior issuance of notes,	14559
provided that the payments under those contracts do not fall due	14560
prior to the time by which the assessments are to be collected.	14561
The board may issue and sell bonds with a maximum maturity of	14562
twenty years in anticipation of the collection of the assessments	14563
and may issue notes in anticipation of the issuance of the bonds,	14564
which notes and bonds, as public obligations, shall be issued and	14565
sold as provided in Chapter 133. of the Revised Code.	14566

Sec. 6117.28. Whenever the owners of all the lots and lands	14567
to be assessed for any sanitary or drainage facility improvement	14568
or any prevention or replacement facility improvement provided for	14569
in this chapter, by petition in writing, request the board of	14570
county commissioners to provide for the acquisition or	14571
construction, maintenance, and operation of the improvement,	14572
describing the improvement and the lots and lands owned by them	14573
respectively to be assessed to pay the cost of acquisition or	14574
construction, maintenance, and operation of the improvement and	14575
consenting that their lots and lands may be assessed to pay the	14576
cost of the acquisition or construction of the improvement and of	14577
its maintenance and operation as provided in this chapter, and	14578
waive all legal notices otherwise required, the board may have	14579
the county sanitary engineer prepare, or otherwise cause to be	14580
prepared, the necessary plans, specifications, and estimate of	14581
cost of the acquisition or construction, maintenance, and	14582
operation of the improvement and a tentative assessment. When the	14583
owners state, in writing, that they have examined the estimate of	14584
cost and tentative assessment, that they have no objections to	14585
them, and that, in case bonds are proposed to be issued prior to	14586
the acquisition or construction of the improvement, they waive	14587
their right or option to pay the assessments in cash, the board	14588
may proceed as provided in this chapter to cause the improvement	14589
to be acquired or constructed and to cause provision to be made	14590
for the payment of the cost of its acquisition or construction,	14591
maintenance, and operation, except that none of the notices	14592
otherwise required by law need be given and no opportunity need be	14593
provided for the filing of objections to the improvement, its	14594
character and termini, the boundaries of the assessment district,	14595
or the tentative assessment or, if bonds are issued prior to the	14596
acquisition or construction of the improvement, for paying the	14597
assessments in cash. The board may proceed to issue or incur	14598
public obligations in the required amount, complete the	14599
acquisition or construction of the improvement, and levy and	14600
collect the assessments authorized by this chapter. No person or	14601
public agency shall have the right to appeal from any decision or	14602
action of the board in the matter except refusal by the board to	14603
proceed with the improvement.	14604

The tentative assessment provided for in this section shall	14605
be for the information of property owners and shall not be levied	14606
or certified to the county auditor for collection. On completion	14607
of the improvement, its cost shall be determined, and the county	14608
sanitary engineer shall prepare, or otherwise cause to be	14609
prepared, a revised assessment based on the actual cost and in	14610
substantially the same proportion as the tentative assessment. The	14611
board shall confirm and levy the revised assessment and certify it	14612
to the county auditor for collection.	14613

Sec. 6117.30. The cost of the acquisition or construction of	14614
sanitary or drainage facilities or prevention or replacement	14615
facilities to be paid by assessments shall be assessed, as an	14616
assessment district assessment, upon all the property within the	14617
county sewer district found to be benefited in accordance with the	14618
special benefits conferred, less any part of the cost that is	14619
paid by the county at large from other available funds. State land	14620
so benefited shall bear its portion of the assessed cost.	14621

Sec. 6117.34. Whenever the legislative authority or board of	14622
health, or the officers performing the duties of the legislative	14623
authority or board of health, of a municipal corporation, the	14624
board of health of a general health district, or a board of	14625
township trustees makes complaint, in writing, to the	14626
environmental protection agency that unsanitary conditions exist	14627
in any county, the agency's director forthwith shall inquire into	14628
and investigate the conditions complained of. If, upon	14629
investigation of the complaint, the director finds that it is	14630
necessary for the public health and welfare that sanitary or	14631
drainage facilities or prevention or replacement facilities be	14632
acquired or constructed, maintained, and operated to serve any	14633
territory outside municipal corporations in any county, the	14634
director shall notify the board of county commissioners of the	14635
county of that finding and order that corrective action be taken.	14636
The board shall obey the order and proceed as provided in this	14637
chapter to establish a county sewer district, if required, to	14638
provide the necessary funds, to acquire or construct the	14639
facilities, and to maintain and operate the facilities, as	14640
required by the order and in a manner that is satisfactory to the	14641
director. Any part or all of the cost of the facilities or of the	14642
maintenance and operation of the facilities may be assessed upon	14643
the benefited properties as provided in this chapter.	14644

Sec. 6117.38. (A) At any time after the formation of any	14645
county sewer district, the board of county commissioners, when it	14646
considers it appropriate, on application by a person or public	14647
agency for the provision of sewerage or drainage to properties of	14648
the person or public agency located outside of the district, may	14649
contract with the person or public agency for depositing sewage or	14650
drainage from those properties in facilities acquired or	14651
constructed or to be acquired or constructed by the county to	14652
serve the district and for the treatment, disposal, and	14653
disposition of the sewage or drainage, on terms that the board	14654
considers equitable. The amount to be paid by the person or public	14655
agency to reimburse the county for costs of acquiring or	14656
constructing those facilities shall not be less than the original	14657
or comparable assessment for similar property within the district	14658
or, in the absence of an original or comparable assessment, an	14659
amount that is found by the board to be reasonable and fairly	14660
reflective of that portion of the cost of those facilities	14661
attributable to the properties to be served. The board shall	14662
appropriate any moneys received for that service to and for the	14663
use and benefit of the district. The board may collect the amount	14664
to be paid by the person or public agency in full, in cash or in	14665
installments as a part of a connection charge to be collected in	14666
accordance with division (B) or (D) of section 6117.02 of the	14667
Revised Code, or if the properties to be served are located within	14668
the county, the same amount may be assessed against those	14669
properties, and, in that event, the manner of making the	14670
assessment, together with the notice of it, shall be as provided	14671
in this chapter.	14672

(B) Whenever sanitary or drainage facilities or prevention or	14673
replacement facilities have been acquired or constructed by, and	14674
at the expense of, a person or public agency and the board	14675
considers it appropriate to acquire the facilities or any part of	14676
them for the purpose of providing sewerage or drainage service to	14677
territory within a sewer district, the county sanitary engineer,	14678
at the direction of the board, shall examine the facilities. If	14679
the county sanitary engineer finds the facilities properly	14680
designed and constructed, the county sanitary engineer shall	14681
certify that fact to the board. The board may determine to	14682
purchase the facilities or any part of them at a cost that, after	14683
consultation with the county sanitary engineer, it finds to be	14684
reasonable.	14685

Subject to and in accordance with this division and division	14686
(B) or divisions (C), (D), and (E) of section 6117.06 of the	14687
Revised Code, the board may purchase the facilities or any part of	14688
them by negotiation. For the purpose of paying the cost of their	14689
acquisition, the board may issue or incur public obligations and	14690
assess the entire cost, or a lesser designated part of the cost,	14691
of their acquisition against the benefited properties in the	14692
manner provided in this chapter for the construction of original	14693
or comparable facilities.	14694

Sec. 6117.41. At any time after the formation of any county	14695
sewer district, the board of county commissioners may enter into a	14696
contract, upon the terms and for the period of time that are	14697
mutually agreed upon, with any other public agency to prepare all	14698
necessary plans and estimates of cost and to acquire or construct	14699
any sanitary or drainage facilities or any prevention or	14700
replacement facilities that are to be used jointly by the	14701
contracting parties, and to provide for the maintenance,	14702
operation, and joint use by the contracting parties of those	14703
facilities or the maintenance, operation, and joint use of any	14704
suitable existing sanitary or drainage facilities or prevention or	14705
replacement facilities belonging to either of the contracting	14706
parties.	14707

Sec. 6117.42. All contracts under section 6117.41 of the	14708
Revised Code shall provide for the payment of compensation to the	14709
county or other public agency owning, acquiring, or constructing,	14710
or agreeing to acquire or construct, the sanitary or drainage	14711
facilities or prevention or replacement facilities to be jointly	14712
used in an amount agreed upon as the other party's share of the	14713
cost of acquiring or constructing the facilities. The contract	14714
also shall provide for payment of compensation to the county or	14715
other public agency owning, acquiring, or constructing the	14716
facilities and operating and maintaining them in an amount agreed	14717
upon as the other party's share of the cost of operating and	14718
maintaining them or, in lieu of all other or differing payments,	14719
and agreed price per unit of flow. A county or other public agency	14720
owning, acquiring, or constructing, or agreeing to acquire or	14721
construct, any of the facilities and agreeing to their use by	14722
another public agency shall retain full control and management of	14723
the acquisition, construction, maintenance, and operation of the	14724
facilities, unless otherwise provided in the contract and except,	14725
in the case of a county, when conveyed to a municipal corporation	14726
as provided in division (B) of section 6117.05 of the Revised	14727
Code.	14728

Sec. 6117.43. A county or other public agency contracting	14729
as provided in sections 6117.41 and 6117.42 of the Revised Code	14730
for the joint use of any sanitary or drainage facilities or any	14731
prevention or replacement facilities acquired or constructed, or	14732
to be acquired or constructed, by another public agency may	14733
provide for payment of the agreed compensation by the levy of	14734
taxes or special assessments or from sanitary sewer or drainage	14735
rates and charges, if and to the extent that the public agency is	14736
authorized by the laws governing it in the acquisition,	14737
construction, maintenance, or operation of the facilities to	14738
provide for payment of the costs in respect of which the	14739
compensation is due from those sources, and may issue or incur	14740
public obligations as provided by those laws and pay the debt	14741
charges on those obligations from those sources if and to the	14742
extent so authorized.	14743

Sec. 6117.44. A county or other public agency receiving the	14744
compensation provided for in section 6117.42 of the Revised Code	14745
shall credit the amount so received to the proper fund to be used	14746
for the acquisition, construction, or operation and maintenance,	14747
as the case may be, of the sanitary or drainage facilities or the	14748
prevention or replacement facilities or for other authorized	14749
purposes.	14750

Sec. 6117.45. No person or public agency shall tamper with	14751
or damage any sanitary or drainage facility or any prevention or	14752
replacement facility acquired or constructed by a county under	14753
this chapter or any apparatus or accessory connected with it or	14754
pertaining to it, or make any connection into or with the	14755
facility, without the permission of the board of county	14756
commissioners or in a manner or for a use other than as prescribed	14757
by the board. No person or public agency shall refuse to permit	14758
the inspection by the county sanitary engineer of any such	14759
connection. No person or public agency shall violate any other	14760
provision of this chapter.	14761

All fines collected under section 6117.99 of the Revised Code	14762
shall be paid to the county treasurer and credited to the fund	14763
that the board determines to be most appropriate after	14764
consideration of the nature and extent of the particular	14765
violations.	14766

Sec. 6117.49. (A) If the board of county commissioners	14767
determines by resolution that the best interests of the county and	14768
those served by the sanitary or drainage facilities or the	14769
prevention or replacement facilities of a county sewer district so	14770
require, the board may sell or otherwise dispose of the facilities	14771
to another public agency or a person. The resolution declaring the	14772
necessity of that disposition shall recite the reasons for the	14773
sale or other disposition and shall establish any conditions or	14774
terms that the board may impose, including, but not limited to, a	14775
minimum sales price if a sale is proposed, a requirement for the	14776
submission by bidders of the schedule of rates and charges	14777
initially proposed to be paid for the services of the facilities,	14778
and other pertinent conditions or terms relating to the sale or	14779
other disposition. The resolution also shall designate a time and	14780
place for the hearing of objections to the sale or other	14781
disposition by the board. Notice of the adoption of the resolution	14782
and the time and place of the hearing shall be published once a	14783
week for two consecutive weeks in a newspaper of general	14784
circulation in the sewer district and in the county. The public	14785
hearing on the sale or other disposition shall be held not less	14786
than twenty-four days following the date of first publication of	14787
the notice. A copy of the notice also shall be sent by first class	14788
or certified mail, on or before the date of the second	14789
publication, to any public agency within the area served by the	14790
facilities. At the public hearing, or at any adjournment of it,	14791
of which no further published or mailed notice need be given, the	14792
board shall hear all interested parties. A period of five days	14793
shall be given following the completion of the hearing for the	14794
filing of written objections by any interested persons or public	14795
agencies to the sale or other disposition, after which the board	14796
shall consider any objections and by resolution determine whether	14797
or not to proceed with the sale or other disposition. If the board	14798
determines to proceed with the sale or other disposition, it shall	14799
receive bids after advertising once a week for four consecutive	14800
weeks in a newspaper of general circulation in the county and,	14801
subject to the right of the board to reject any or all bids, may	14802
make an award to a responsible bidder whose proposal is determined	14803
by the board to be in the best interests of the county and those	14804
served by the facilities.	14805

(B) A conveyance of sanitary or drainage facilities or of	14806
prevention or replacement facilities by a county to a municipal	14807
corporation in accordance with division (B) of section 6117.05 of	14808
the Revised Code may be made without regard to division (A) of	14809
this section.	14810

Sec. 6121.045. With respect to a loan made under this	14811
chapter, the Ohio water development authority shall not charge any	14812
fees or fines in excess of the principal amount of the loan.	14813

Sec. 6123.042. With respect to a loan made under this	14814
chapter, the Ohio water development authority shall not charge any	14815
fees or fines in excess of the principal amount of the loan.	14816

Section 101.02. That existing sections 9.835, 113.061,	14817
113.40, 117.13, 117.38, 124.152, 125.021, 125.18, 125.25,	14818
133.08, 135.61, 135.63, 135.65, 135.66, 156.02, 165.01, 165.03,	14819
303.12, 303.211, 307.697, 321.261, 351.26, 519.12, 519.211,	14820
1346.03, 2743.49, 2921.13, 3119.023, 3301.0714, 3311.24,	14821
3313.842, 3313.978, 3314.05, 3317.20, 3318.01, 3318.03,	14822
3318.032, 3318.04, 3333.04, 3333.044, 3333.122, 3353.02,	14823
3354.16, 3355.12, 3357.16, 3702.71, 3702.72, 3702.73, 3702.74,	14824
3702.75, 3702.78, 3702.79, 3702.81, 3702.85, 3702.86, 3702.91,	14825
3702.93, 3702.95, 3703.01, 3734.821, 3735.67, 3905.40, 3961.04,	14826
4301.355, 4301.421, 4301.424, 4301.432, 4301.47, 4301.62,	14827
4303.03, 4303.071, 4303.181, 4303.182, 4303.232, 4303.233,	14828
4303.30, 4303.33, 4303.333, 4399.12, 4510.10, 4511.101, 4735.01,	14829
4735.02, 4735.10, 4735.13, 4735.14, 4735.141, 4752.04, 4752.05,	14830
4752.06, 4752.07, 4752.11, 4752.12, 4752.13, 4928.142,	14831
5101.5211, 5101.5212, 5101.5213, 5101.5214, 5101.5215, 5101.572,	14832
5101.80, 5111.032, 5111.31, 5111.941, 5112.31, 5123.0412,	14833
5123.196, 5525.01, 5703.19, 5703.21, 5703.57, 5709.121, 5727.85,	14834
5739.01, 5739.02, 5739.029, 5739.12, 5739.122, 5739.124, 5739.21,	14835
5741.04, 5741.12, 5741.121, 5741.122, 5743.021, 5743.024,	14836
5743.321, 5743.323, 5745.05, 5747.01, 5747.02, 5748.022, 5751.20,	14837
5751.21, 6117.01, 6117.011, 6117.012, 6117.04, 6117.05, 6117.06,	14838
6117.25, 6117.251, 6117.28, 6117.30, 6117.34, 6117.38, 6117.41,	14839
6117.42, 6117.43, 6117.44, 6117.45, and 6117.49 of the Revised	14840
Code are hereby repealed.	14841

Section 105.01. That sections 124.821, 5111.88, 5111.881,	14842
5111.882, 5111.883, 5111.884, 5111.885, 5111.886, 5111.887,	14843
5111.888, 5111.889, 5111.8810, 5111.8811, 5111.8812, 5111.8813,	14844
5111.8814, 5111.8815, 5111.8816, 5111.8817, 5112.311, and	14845
5739.213 of the Revised Code are hereby repealed.	14846

Section 201.10. The items set forth in this section are	14847
hereby appropriated out of any moneys in the state treasury to	14848
the credit of the Nursing Home - Federal Fund (Fund 3190) that	14849
are not otherwise appropriated.	14850

Appropriations

OVH OHIO VETERANS' HOME AGENCY	14851

C43019	G-Life Safety & Security	$	310,700	14852
C43020	G-Critical Power & Grounds	$	510,250	14853
C43021	S-S/G Tub Room & Nurse Call	$	1,856,712	14854
C43022	S-G Renovate Giffin First Floor	$	418,015	14855
C43023	S-S/G Floor Replacement	$	579,270	14856
C43024	S-S. VH HVAC Upgrade	$	1,362,936	14857
C43025	S-Network Infrastructure	$	488,807	14858
C43026	G-HVAC Controls Upgrade	$	357,500	14859
Total Ohio Veterans' Home Agency		$	5,884,190	14860
TOTAL Nursing Home - Federal Fund		$	5,884,190	14861

Section 203.10. The items set forth in this section are	14863
hereby appropriated out of any moneys in the state treasury to the	14864
credit of the Army National Guard Service Contract Fund (Fund	14865
3420) that are not otherwise appropriated.	14866

Appropriations

ADJ ADJUTANT GENERAL	14867

C74519	Energy Conservation - Federal Share	$	107,792	14868
Total Adjutant General		$	107,792	14869
TOTAL Army National Guard Service Contract Fund		$	107,792	14870

Section 205.10. The items set forth in this section are	14872
hereby appropriated out of any moneys in the state treasury to the	14873
credit of the Special Administrative Fund (Fund 4A90) that are	14874
not otherwise appropriated.	14875

Appropriations

JFS DEPARTMENT OF JOB AND FAMILY SERVICES	14876

C60000	Various Renovations - Local Offices	$	537,869	14877
C60001	145 South Front Renovation	$	6,500,000	14878
Total Department of Job and Family Services		$	7,037,869	14879
TOTAL Special Administrative Fund		$	7,037,869	14880

Section 207.10. The items set forth in this section are	14882
hereby appropriated out of any moneys in the state treasury to the	14883
credit of the State Fire Marshal Fund (Fund 5460) that are not	14884
otherwise appropriated.	14885

Appropriations

COM DEPARTMENT OF COMMERCE	14886

C80002	MARCS Radios	$	50,000	14887
C80010	Security Enhancements	$	200,000	14888
C80011	Gas Line Replacement	$	80,000	14889
C80012	Roof Replacement Main & Training	$	800,000	14890
C80013	ADAMS Data Imaging System	$	35,000	14891
C80014	Mobile Fire Behavior Lab	$	75,000	14892
C80015	Gas Chromatograph/Mass Spec	$	90,000	14893
C80016	Search & Rescue Training Module	$	70,000	14894
C80017	Fiber-optic Installation with AGR	$	200,000	14895
Total Department of Commerce		$	1,600,000	14896
TOTAL State Fire Marshal Fund		$	1,600,000	14897

Section 209.10. The items set forth in this section are	14899
hereby appropriated out of any moneys in the state treasury to the	14900
credit of the Veterans' Home Improvement Fund (Fund 6040) that are	14901
not otherwise appropriated.	14902

Appropriations

OVH OHIO VETERANS' HOME AGENCY	14903

C43027	G-Life Safety & Security	$	167,300	14904
C43028	G-Critical Power & Grounds	$	274,750	14905
C43029	S-S/G Tub Room & Nurse Call	$	999,768	14906
C43030	S-G Renovate Giffin First Floor	$	225,085	14907
C43031	S-S/G Floor Replacement	$	311,915	14908
C43032	S-S. VH HVAC Upgrade	$	733,889	14909
C43033	S-Network Infrastructure	$	263,204	14910
C43034	G-HVAC Controls Upgrade	$	192,500	14911
C43035	S-Replace Wanderguard System	$	261,000	14912
Total Ohio Veterans' Home Agency		$	3,429,411	14913
TOTAL Veterans' Home Improvement Fund		$	3,429,411	14914

Section 211.10. The items set forth in this section are	14916
hereby appropriated out of any moneys in the state treasury to the	14917
credit of the Highway Safety Fund (Fund 7036) that are not	14918
otherwise appropriated.	14919

Appropriations

DPS DEPARTMENT OF PUBLIC SAFETY	14920

C76021	Academy Maintenance and Repair	$	1,696,345	14921
Total Department of Public Safety		$	1,696,345	14922
TOTAL Highway Safety Fund		$	1,696,345	14923

Section 213.10. The items set forth in this section are	14925
hereby appropriated out of any moneys in the state treasury to the	14926
credit of the State Capital Improvements Revolving Loan Fund (Fund	14927
7040). Revenues to the State Capital Improvements Revolving Loan	14928
Fund shall consist of all repayments of loans made to local	14929
subdivisions for capital improvements, investment earnings on	14930
moneys in the fund, and moneys obtained from federal or private	14931
grants or from other sources for the purpose of making loans for	14932
the purpose of financing or assisting in the financing of the cost	14933
of capital improvement projects of local subdivisions.	14934

Appropriations

PWC PUBLIC WORKS COMMISSION	14935

C15030	Revolving Loan	$	39,500,000	14936
Total Public Works Commission		$	39,500,000	14937
TOTAL State Capital Improvements Revolving Loan Fund		$	39,500,000	14938

The foregoing appropriation item C15030, Revolving Loan,	14939
shall be used in accordance with sections 164.01 to 164.12 of the	14940
Revised Code.	14941

If the Public Works Commission receives refunds due to	14942
project overpayments that are discovered during a post-project	14943
audit, the Director of the Public Works Commission may certify to	14944
the Director of Budget and Management that refunds have been	14945
received. In certifying the refunds, the Director of the Public	14946
Works Commission shall provide the Director of Budget and	14947
Management information on the project refunds. The certification	14948
shall detail by project the source and amount of project	14949
overpayments received and include any supporting documentation	14950
required or requested by the Director of Budget and Management.	14951
Upon receipt of the certification, the Director of Budget and	14952
Management shall determine if the project refunds are necessary to	14953
support existing appropriations. If the project refunds are	14954
available to support additional appropriations, these amounts are	14955
hereby appropriated to appropriation item C15030, Revolving Loan.	14956

Section 215.10. The items set forth in this section are	14957
hereby appropriated out of any moneys in the state treasury to the	14958
credit of the Waterways Safety Fund (Fund 7086) that are not	14959
otherwise appropriated.	14960

Appropriations

DNR DEPARTMENT OF NATURAL RESOURCES	14961

C725A7	Cooperative Grant Funding for Boating Facilities	$	9,300,000	14962
C725N9	Operations Facilities Development - Sandusky Watercraft Office Construction	$	2,350,000	14963
Total Department of Natural Resources		$	11,650,000	14964
TOTAL Waterways Safety Fund		$	11,650,000	14965

Section 217.10. The items set forth in this section are	14967
hereby appropriated out of any moneys in the state treasury to the	14968
credit of the Clean Ohio Revitalization Fund (Fund 7003) that are	14969
not otherwise appropriated:	14970

Appropriations

DEV DEPARTMENT OF DEVELOPMENT	14971

C19500	Clean Ohio Revitalization	$	32,000,000	14972
C19501	Clean Ohio Assistance	$	8,000,000	14973
Total Department of Development		$	40,000,000	14974
TOTAL Clean Ohio Assistance Fund		$	40,000,000	14975

Section 217.11. CLEAN OHIO REVITALIZATION

14977

The Treasurer of State is hereby authorized to issue and	14978
sell, in accordance with Section 2o of Article VIII, Ohio	14979
Constitution, and pursuant to sections 151.01 and 151.40 of the	14980
Revised Code, original obligations in an aggregate principal	14981
amount not to exceed $40,000,000 in addition to the original	14982
issuance of obligations heretofore authorized by prior acts of the	14983
General Assembly. These authorized obligations shall be issued	14984
and sold from time to time, subject to applicable constitutional	14985
and statutory limitations, as needed to ensure sufficient moneys	14986
to the credit of the Clean Ohio Revitalization Fund (Fund 7003) to	14987
pay costs of revitalization projects.	14988

Section 219.10. The items set forth in this section are	14989
hereby appropriated out of any moneys in the state treasury to the	14990
credit of the Job Ready Site Development Fund (Fund 7012) that	14991
are not otherwise appropriated:	14992

Appropriations

DEV DEPARTMENT OF DEVELOPMENT	14993

C19502	Job Ready Sites	$	30,000,000	14994
Total Department of Development		$	30,000,000	14995
TOTAL Job Ready Site Development Fund		$	30,000,000	14996

Section 219.11. JOB READY SITE DEVELOPMENT

14998

The Ohio Public Facilities Commission, upon request of the	14999
Department of Development, is hereby authorized to issue and sell,	15000
in accordance with Section 2p of Article VIII, Ohio Constitution,	15001
and pursuant to sections 151.01 and 151.11 of the Revised Code,	15002
original obligations of the State of Ohio in an aggregate amount	15003
not to exceed $30,000,000 in addition to the original issuance of	15004
obligations heretofore authorized by prior acts of the General	15005
Assembly. These authorized obligations shall be issued and sold	15006
from time to time, subject to applicable constitutional and	15007
statutory limitations, as needed to ensure sufficient moneys to	15008
the credit of the Job Ready Site Development Fund (Fund 7012) to	15009
pay costs of sites and facilities.	15010

Section 221.10. The items set forth in the sections of this	15011
act prefixed with the section number "221" are hereby appropriated	15012
out of any moneys in the state treasury to the credit of the	15013
Administrative Building Fund (Fund 7026) that are not otherwise	15014
appropriated.	15015

Appropriations

Section 221.10.10. ADJ ADJUTANT GENERAL

15016

C74502	Roof Replacement - Various Facilities	$	583,874	15017
C74503	Electrical Systems - Various Facilities	$	348,079	15018
C74504	Camp Perry Facility/Infrastructure Improvements	$	500,000	15019
C74505	Replace Windows and Doors - Various Facilities	$	341,342	15020
C74506	Plumbing Renovations - Various Facilities	$	523,241	15021
C74507	Paving Renovations - Various Facilities	$	527,733	15022
C74508	HVAC Systems - Various Facilities	$	1,387,939	15023
C74510	Masonary Renovations - Various Facilities	$	180,000	15024
C74526	Energy Conservation - Various Facilities	$	107,792	15025
C74528	Camp Perry Improvements	$	1,000,000	15026
C74531	Rickenbacker Radar Project	$	1,000,000	15027
Total Adjutant General		$	6,500,000	15028

Appropriations

Section 221.10.20. DAS DEPARTMENT OF ADMINISTRATIVE SERVICES

15030

C10010	Surface Road Building Renovations	$	400,000	15031
C10013	Energy Conservation Projects	$	2,100,000	15032
C10015	SOCC Renovations	$	5,000,000	15033
C10020	North High Street Complex Renovations	$	12,500,000	15034
C10030	Broadband Ohio	$	5,000,000	15035
C10031	Operations Facilities Improvements	$	2,800,000	15036
C10032	Columbus Downtown Development - Sky Bridge Project	$	2,500,000	15037
Total Department of Administrative Services		$	31,300,000	15038

Appropriations

Section 221.10.30. AGR DEPARTMENT OF AGRICULTURE

15040

C70007	Building and Grounds Renovation	$	650,000	15041
C70014	Grounds Security and Emergency Power	$	200,000	15042
C70015	Fiber Installation for Infrastructure ODA/SFM	$	200,000	15043
C70016	ODA/SFM Shared Driveway/Entrance	$	50,000	15044
C70017	Raze Building #2	$	265,000	15045
Total Department of Agriculture		$	1,365,000	15046

Appropriations

Section 221.10.40. CSR CAPITOL SQUARE REVIEW AND ADVISORY	15048
BOARD	15049

C87406	Grounds Improvement	$	221,000	15050
C87407	Sound and Lighting Systems	$	145,000	15051
C87408	HVAC Improvement	$	628,381	15052
C87412	Security and Safety Upgrades	$	337,000	15053
C87413	Education Center	$	540,367	15054
C87415	Interior Repairs and Replacements	$	186,000	15055
Total Capitol Square Review and Advisory Board		$	2,057,748	15056

Appropriations

Section 221.10.50. EXP EXPOSITIONS COMMISSION

15058

C72300	Electric Upgrade	$	2,100,000	15059
C72303	Building Renovations and Repairs	$	2,900,000	15060
C72312	Emergency Renovations and Equipment Replacement	$	1,000,000	15061
Total Expositions Commission		$	6,000,000	15062

Appropriations

Section 221.10.60. LIB STATE LIBRARY BOARD

15064

C35001		OPLIN Router Replacement Project		$	200,000		15065
Total State Library Board				$	200,000		15066

Appropriations

Section 221.10.70. DNR DEPARTMENT OF NATURAL RESOURCES

15068

C725D5	Fountain Square Building and Telephone System Improvements	$	1,000,000	15069
C725D7	MARCS	$	425,000	15070
C725E0	DNR Fairgrounds Area - General Upgrading - Fairgrounds Site Improvements	$	500,000	15071
C725N7	Operations Facilities Development	$	300,000	15072
Total Department of Natural Resources		$	2,225,000	15073

Appropriations

Section 221.10.80. DPS DEPARTMENT OF PUBLIC SAFETY

15075

C76017	Replacement Mission Critical Building System	$	725,250	15076
C76022	American Red Cross Facility - Cincinnati	$	1,000,000	15077
C76023	Red Cross Muskingum Lakes Chapter	$	500,000	15078
C76024	American Red Cross Facility - Tuscarawas	$	250,000	15079
C76025	Southeast Ohio Emergency Responder Facility	$	25,000	15080
C76026	Tallmadge Shooting Range	$	500,000	15081
Total Department of Public Safety		$	3,000,000	15082

Appropriations

Section 221.10.90. OSB SCHOOL FOR THE BLIND

15084

C22618	Front Entry Renovations	$	112,500	15085
C22619	Public Address System Replacement	$	77,000	15086
C22620	School HVAC Renovation	$	215,000	15087
C22621	Renovations to Cottage C1	$	125,000	15088
C22622	Track Shelter	$	45,000	15089
Total School for the Blind		$	574,500	15090

Appropriations

Section 221.20.10. OSD SCHOOL FOR THE DEAF

15092

C22108	High School Window Replacement	$	123,000	15093
C22109	High School HVAC	$	117,500	15094
C22110	Gymnasium Floor & Lighting	$	237,000	15095
C22111	Staff Building Windows and Repairs	$	97,000	15096
C22112	Alumni Park Preservation	$	62,500	15097
Total School for the Deaf		$	637,000	15098

Appropriations

Section 221.20.20. DOT DEPARTMENT OF TRANSPORTATION

15099

C77701	Chillicothe Transit Facility - District 9	$	500,000	15100
Total Department of Transportation		$	500,000	15101
TOTAL Administrative Building Fund		$	53,359,498	15102

Section 221.20.30. The Ohio Building Authority is hereby	15104
authorized to issue and sell, in accordance with Section 2i of	15105
Article VIII, Ohio Constitution, and Chapter 152. and other	15106
applicable sections of the Revised Code, original obligations in	15107
an aggregate principal amount not to exceed $48,000,000 in	15108
addition to the original issuance of obligations heretofore	15109
authorized by prior acts of the General Assembly. These authorized	15110
obligations shall be issued, subject to applicable constitutional	15111
and statutory limitations, to pay costs associated with previously	15112
authorized capital facilities and the capital facilities referred	15113
to in Sections 221.10.10 to 221.20.10 of this act.	15114

Section 223.10. The items set forth in this section are	15115
hereby appropriated out of any moneys in the state treasury to the	15116
credit of the Adult Correctional Building Fund (Fund 7027) that	15117
are not otherwise appropriated.	15118

Appropriations

DRC DEPARTMENT OF REHABILITATION AND CORRECTION	15119

STATEWIDE AND CENTRAL OFFICE PROJECTS	15120

C50101	Community Based Correctional Facilities	$	1,600,000	15121
C50103	Asbestos Abatement - SW	$	1,000,000	15122
C50104	Power House/Utility Improvements - SW	$	1,400,000	15123
C50105	Water System/Plant Improvements - SW	$	6,000,000	15124
C50110	Security Improvements - SW	$	10,434,897	15125
C50136	General Building Renovations - SW	$	42,665,103	15126
C50175	Mandown Alert Communication - SW	$	4,800,000	15127
C501B3	Electrical System Upgrade - SW	$	4,100,000	15128
Total Statewide and Central Office Projects		$	72,000,000	15129
TOTAL Department of Rehabilitation and Correction		$	72,000,000	15130
TOTAL Adult Correctional Building Fund		$	72,000,000	15131

Section 223.11. The Ohio Building Authority is hereby	15133
authorized to issue and sell, in accordance with Section 2i of	15134
Article VIII, Ohio Constitution, and Chapter 152. and section	15135
307.021 of the Revised Code, original obligations in an aggregate	15136
principal amount not to exceed $62,000,000 in addition to the	15137
original issuance of obligations heretofore authorized by prior	15138
acts of the General Assembly. These authorized obligations shall	15139
be issued, subject to applicable constitutional and statutory	15140
limitations, to pay costs associated with previously authorized	15141
capital facilities and the capital facilities referred to in	15142
Section 223.10 of this act for the Department of Rehabilitation	15143
and Correction.	15144

Section 225.10. The items set forth in this section are	15145
hereby appropriated out of any moneys in the state treasury to the	15146
credit of the Juvenile Correctional Building Fund (Fund 7028)	15147
that are not otherwise appropriated.	15148

Appropriations

DYS DEPARTMENT OF YOUTH SERVICES	15149

C47001	Fire Suppression, Safety and Security	$	4,036,125	15150
C47002	General Institutional Renovations	$	4,424,725	15151
C47003	CCF Renovations/Maintenance	$	2,000,000	15152
C47007	Juvenile Detention Centers	$	4,980,000	15153
C47016	Shower Renovation - SJCF	$	1,642,000	15154
C47017	Roof Replacement - SJCF	$	1,508,650	15155
C47018	Educational Annex - CHJCF	$	1,408,500	15156
C47019	Lawrence County Youth Facility Relocation	$	500,000	15157
C47020	Lighthouse Youth Services	$	50,000	15158
Total Department of Youth Services		$	20,550,000	15159
TOTAL Juvenile Correctional Building Fund		$	20,550,000	15160

Section 225.11. The Ohio Building Authority is hereby	15162
authorized to issue and sell, in accordance with Section 2i of	15163
Article VIII, Ohio Constitution, and Chapter 152. and other	15164
applicable sections of the Revised Code, original obligations in	15165
an aggregate principal amount not to exceed $19,000,000 in	15166
addition to the original issuance of obligations heretofore	15167
authorized by prior acts of the General Assembly. These authorized	15168
obligations shall be issued, subject to applicable constitutional	15169
and statutory limitations, to pay the costs associated with	15170
previously authorized capital facilities and the capital	15171
facilities referred to in Section 225.10 of this act for the	15172
Department of Youth Services.	15173

Section 227.10. The items set forth in this section are	15174
hereby appropriated out of any moneys in the state treasury to the	15175
credit of the Cultural and Sports Facilities Building Fund (Fund	15176
7030) that are not otherwise appropriated.	15177

Appropriations

AFC CULTURAL FACILITIES COMMISSION	15178

C37118	Statewide Site Repairs	$	650,000	15179
C37127	Cedar Bog	$	50,000	15180
C37148	Hayes Presidential Center	$	150,000	15181
C37152	Zoar Village Building Restoration	$	90,000	15182
C37153	Basic Renovations and Emergency Repairs	$	850,000	15183
C37158	Rankin House Restoration and Development	$	242,000	15184
C37165	Ohio Historical Center Rehabilitation	$	514,000	15185
C37188	Trumpet in the Land Facility	$	150,000	15186
C371A3	Voice of America Museum Facility	$	500,000	15187
C371A9	Western Reserve Historical Society	$	300,000	15188
C371B1	Rock and Roll Hall of Fame	$	1,000,000	15189
C371G4	Collections Storage Facility and Learning Center	$	1,240,000	15190
C371G6	Lockington Locks Stabilization	$	462,000	15191
C371H1	Cincinnati Museum Center	$	2,500,000	15192
C371H4	ProFootball Hall of Fame	$	500,000	15193
C371H7	COSI - Columbus	$	500,000	15194
C371I0	Stan Hywett Hall & Gardens	$	1,250,000	15195
C371I1	Akron Art Museum	$	400,000	15196
C371J1	McKinley Museum Improvements	$	200,000	15197
C371J9	Stambaugh Auditorium	$	675,000	15198
C371K0	Youngstown Symphony Orchestra	$	675,000	15199
C371K3	Cincinnati Ballet	$	250,000	15200
C371M8	Hale Farm and Village	$	200,000	15201
C371O9	Historic Site-Signage - Phase II	$	50,000	15202
C371P9	Civil War Site Improvements	$	475,000	15203
C371Q0	On-Line Portal to Ohio's Heritage	$	427,000	15204
C371Q1	Lucas County Multi-purpose Sports Arena	$	2,200,000	15205
C371Q2	Ballpark Village project	$	2,000,000	15206
C371Q3	Gordon Square Arts Center	$	1,800,000	15207
C371Q4	Columbus Museum of Art	$	1,500,000	15208
C371Q5	Cincinnati Zoo	$	1,500,000	15209
C371Q6	Cincinnati Art Museum	$	1,500,000	15210
C371Q7	Music Hall Facility	$	1,100,000	15211
C371Q8	Heritage Center of Dayton Manufacturing & Entrepreneurship	$	1,000,000	15212
C371Q9	Renaissance Theatre	$	900,000	15213
C371R0	King Arts Complex	$	861,000	15214
C371R1	National Underground Railroad Freedom Center	$	850,000	15215
C371R2	Davis-Shai Historical Facility	$	725,000	15216
C371R3	Loudonville Opera House	$	600,000	15217
C371R4	Eagles Palace Theater	$	600,000	15218
C371R5	Hiram College James A Garfield Institute	$	500,000	15219
C371R6	Historic McCook House	$	500,000	15220
C371R7	Jeffrey Mansion in Bexley	$	475,000	15221
C371R8	Columbus Zoo and Aquarium	$	500,000	15222
C371R9	Peggy McConnell Arts Center - Worthington	$	475,000	15223
C371S0	Towpath Trail	$	500,000	15224
C371S1	Museum of Contemporary Art Cleveland	$	450,000	15225
C371S2	Canton Art Institute	$	450,000	15226
C371S3	Ohio Genealogical Society	$	350,000	15227
C371S4	Harding Home and Tomb	$	340,000	15228
C371S5	Lake County Fine Arts Association	$	300,000	15229
C371S6	Midland Theatre Improvements	$	300,000	15230
C371S7	Maltz Museum of Jewish Heritage	$	300,000	15231
C371S8	Allen County Historical Society Museum Renovation	$	280,000	15232
C371S9	Portsmouth Mural	$	250,000	15233
C371T0	Mt. Vernon - Nazarene University Arts Center	$	300,000	15234
C371T1	Colony Theater	$	250,000	15235
C371T2	Bucyrus Little Theater Restoration Project	$	250,000	15236
C371T3	Boonshoft Museum of Discovery	$	250,000	15237
C371T4	Audubon Ohio Park / Franklin County	$	250,000	15238
C371T5	Cliffton Cultural Arts Center	$	250,000	15239
C371T6	Baltimore Theatre	$	50,000	15240
C371T7	Rock Mill Park Improvements	$	150,000	15241
C371T8	Massillon Museum Improvements	$	150,000	15242
C371T9	Cozad-Bates House Historic Project	$	100,000	15243
C371U0	Ukrainian Museum	$	50,000	15244
C371U1	Playhouse Square Center	$	350,000	15245
C371U2	Mandel Jewish Community Center	$	210,000	15246
C371U3	Lake Erie Nature & Science Center	$	150,000	15247
C371U4	Great Lakes Science Center	$	300,000	15248
C371U5	Cleveland Zoological Society	$	150,000	15249
C371U6	Cleveland Playhouse	$	150,000	15250
C371U7	Cleveland Orchestra - Severance Hall	$	750,000	15251
C371U8	Kidron Historical Society - Sonnenberg Village project	$	200,000	15252
C371U9	Health Science Education Facility	$	250,000	15253
C371V0	Chesterhill Union Hall Theatre	$	25,000	15254
C371V1	Geauga County Historical Society - Maple Museum	$	20,000	15255
C371V2	Hallsville Historical Society	$	100,000	15256
C371V3	Fayette County Historical Society	$	150,000	15257
C371V4	Covedale Theatre	$	100,000	15258
C371V5	Mariemont City - Women's Cultural Arts Center	$	220,000	15259
C371V6	Madeira Historical Society/Miller House	$	60,000	15260
C371V7	Sylvania Historic Village restoration	$	200,000	15261
C371V8	City of Perrysburg & Owens Community College Indoor Firing Range	$	200,000	15262
C371V9	Henry County Historical Society museum	$	59,000	15263
C371W0	Antwerp Railroad Depot historic building	$	106,000	15264
C371W1	Village of Edinburg Veterans Memorial	$	35,000	15265
C371W2	Lorain County Historical Society Horace Starr House	$	200,000	15266
C371W3	North Ridgeville Historic Community Theater	$	175,000	15267
C371W4	Redbrick Center for the Arts	$	250,000	15268
C371W5	Irene Lawrence Fuller Historic House	$	250,000	15269
C371W6	Preble County Historical Society Amphitheater	$	250,000	15270
C371W7	BalletTech	$	200,000	15271
C371W8	Cincinnati Museum Center - Eulett Center	$	150,000	15272
C371W9	Rickenbacker Boyhood Home	$	139,000	15273
C371X0	Rivers Edge Amphitheater project	$	100,000	15274
C371X1	Variety Theater	$	100,000	15275
C371X2	Morgan Township Historical Society	$	80,000	15276
C371X3	Salem Community Theater	$	53,000	15277
C371X4	Our House State Memorial	$	50,000	15278
C371X5	Belle's Opera House Improvements	$	50,000	15279
C371X6	Warren Veterans memorial	$	50,000	15280
C371X7	Huntington Playhouse	$	40,000	15281
C371X8	Cambridge Performing Arts Center	$	37,500	15282
C371X9	Old Harvey Historic School Restoration	$	25,000	15283
C371Y0	Dalton Community Historical Society	$	10,000	15284
C371Y1	Mohawk Veterans' Memorial	$	15,000	15285
C371Y2	Cleveland Museum of Natural History	$	150,000	15286
C371Y3	Fire Museum	$	83,334	15287
C371Y4	New Town Indian Artifact Museum	$	300,000	15288
C371Y5	City of Perrysburg Fort Meigs	$	200,000	15289
Total Cultural Facilities Commission		$	46,198,834	15290
TOTAL Cultural and Sports Facilities Building Fund		$	46,198,834	15291

Section 227.11. The Treasurer of State is hereby authorized	15293
to issue and sell, in accordance with Section 2i of Article VIII,	15294
Ohio Constitution, and Chapter 154. and other applicable sections	15295
of the Revised Code, original obligations in an aggregate	15296
principal amount not to exceed $42,000,000 in addition to the	15297
original issuance of obligations heretofore authorized by prior	15298
acts of the General Assembly. These authorized obligations shall	15299
be issued, subject to applicable constitutional and statutory	15300
limitations, to pay costs of capital facilities as defined in	15301
section 154.01 of the Revised Code, including construction as	15302
defined in division (H) of section 3383.01 of the Revised Code, of	15303
the Ohio cultural facilities designated in Section 227.10 of this	15304
act.	15305

Section 229.10. The items set forth in this section are	15306
hereby appropriated out of any moneys in the state treasury to the	15307
credit of the Ohio Parks and Natural Resources Fund (Fund 7031)	15308
that are not otherwise appropriated.	15309

Appropriations

DNR DEPARTMENT OF NATURAL RESOURCES	15310

STATEWIDE AND LOCAL PROJECTS	15311

C72512	Land Acquisition - Department	$	3,000,000	15312
C72549	Operations Facilities Development	$	1,500,000	15313
C725B7	Underground Fuel Storage Tank Removal/Replacement - Department	$	750,000	15314
C725C0	Cap Abandoned Water Wells	$	50,000	15315
C725E1	NatureWorks Local Park Grants	$	3,800,000	15316
C725E5	Project Planning	$	1,100,000	15317
C725J0	Natural Areas and Preserves Maintenance Facility Development - Springville Marsh Carbon Rod Removal	$	200,000	15318
C725M0	Dam Rehabilitation - Department	$	10,000,000	15319
C725N1	Handicapped Accessibility - Department	$	250,000	15320
C725N5	Wastewater/Water Systems Upgrade - Department	$	3,000,000	15321
C72501	The Wilds	$	1,000,000	15322
C725P9	Boundary Protection	$	150,000	15323
C725R6	Blanchard River Dredging	$	3,000,000	15324
C725R7	Lake Alma Restroom and Shower Upgrades	$	650,000	15325
C725R8	Miami River Flood Control Project - Logan County	$	200,000	15326
C725R9	Wabash Watershed - Grand Lake St. Marys Dredging	$	150,000	15327
C725S0	Historic Pittsburgh Marion & Chicago Train Station Bike Trail	$	145,000	15328
C725S1	Addyson Boat Ramp	$	100,000	15329
C725S2	Sylvania Retaining Wall Project	$	200,000	15330
Total Statewide and Local Projects		$	29,245,000	15331
Total Department of Natural Resources		$	29,245,000	15332
TOTAL Ohio Parks and Natural Resources Fund		$	29,245,000	15333

Of the foregoing appropriation item C72512, Land Acquisition	15334
- Department, $2,500,000 shall be used for the acquisition of the	15335
Vinton Furnace Experimental Forest.	15336

Section 229.11. The Ohio Public Facilities Commission, upon	15337
the request of the Director of Natural Resources, is hereby	15338
authorized to issue and sell, in accordance with Section 2l of	15339
Article VIII, Ohio Constitution, and Chapter 151. and particularly	15340
sections 151.01 and 151.05 of the Revised Code, original	15341
obligations in an aggregate principal amount not to exceed	15342
$28,000,000 in addition to the original issuance of obligations	15343
heretofore authorized by prior acts of the General Assembly. These	15344
authorized obligations shall be issued, subject to applicable	15345
constitutional and statutory limitations, as needed to provide	15346
sufficient moneys to the credit of the Ohio Parks and Natural	15347
Resources Fund (Fund 7031) to pay costs of capital facilities as	15348
defined in sections 151.01 and 151.05 of the Revised Code.	15349

Section 231.10. The items set forth in the sections of this	15350
act prefixed with the number "231" are hereby appropriated out of	15351
any moneys in the state treasury to the credit of the Mental	15352
Health Facilities Improvement Fund (Fund 7033) that are not	15353
otherwise appropriated.	15354

Appropriations

Section 231.10.10. ADA DEPARTMENT OF ALCOHOL AND DRUG	15355
ADDICTION SERVICES	15356

C03804	Rehab Center of North Central Ohio	$	300,000	15357
C03805	Prevention and Recovery Board - Jefferson County	$	300,000	15358
C03806	Lorain County Alcohol and Drug Abuse Services	$	250,000	15359
C03807	First Step Home	$	200,000	15360
C03808	Glenbeigh Extended Residential Care	$	500,000	15361
Total Department of Alcohol and Drug Addiction Services		$	1,550,000	15362

Appropriations

Section 231.10.20. DMH DEPARTMENT OF MENTAL HEALTH

15364

C58000	Hazardous Material Abatement	$	500,000	15365
C58001	Community Assistance Projects	$	9,410,000	15366
C58006	Patient Care Environment Improvement	$	3,700,000	15367
C58007	Infrastructure Improvements	$	4,600,000	15368
C58010	Campus Consolidation	$	83,700,000	15369
C58017	Bellefaire Jewish Children's Bureau	$	400,000	15370
C58018	Safety and Security Improvements	$	1,460,000	15371
C58019	Energy Conservation Projects	$	750,000	15372
Total Department of Mental Health		$	104,520,000	15373

COMMUNITY ASSISTANCE PROJECTS

15374

Of the foregoing appropriation item C58001, Community	15375
Assistance Projects, $200,000 shall be used for the Mayerson	15376
Center, $260,000 shall be used for the Christian Children's Home,	15377
$200,000 shall be used for the Michael's House Child Advocacy	15378
Center, $100,000 shall be used for the Children's Home of	15379
Cincinnati, $100,000 shall be used for the Achievement Centers for	15380
Children, $100,000 shall be used for the Shaw JCC, $100,000 shall	15381
be used for Someplace Safe, and $350,000 shall be used for the	15382
Berea Children's Home.	15383

Appropriations

Section 231.20.30. DMR DEPARTMENT OF MENTAL RETARDATION AND	15384
DEVELOPMENTAL DISABILITIES	15385

STATEWIDE AND CENTRAL OFFICE PROJECTS	15386

C59004	Community Assistance Projects	$	13,301,537	15387
C59022	Razing of Buildings	$	200,000	15388
C59024	Telecommunications	$	400,000	15389
C59029	Generator Replacement	$	1,000,000	15390
C59034	Statewide Developmental Centers	$	4,294,237	15391
C59050	Emergency Improvements	$	500,000	15392
C59051	Energy Conservation	$	500,000	15393
C59052	Guernsey County MRDD Boiler Replacement	$	275,000	15394
C59053	Magnolia Clubhouse	$	250,000	15395
C59054	Recreation Unlimited Life Center - Delaware	$	150,000	15396
C59055	Camp McKinley Improvements	$	30,000	15397
C59056	The Hope Learning Center	$	250,000	15398
C59057	North Olmstead Welcome House	$	150,000	15399
C59058	Providence House	$	200,000	15400
Total Statewide and Central Office Projects		$	21,500,774	15401
TOTAL Department of Mental Retardation and Developmental Disabilities		$	21,500,774	15402
TOTAL Mental Health Facilities Improvement Fund		$	127,570,774	15403

COMMUNITY ASSISTANCE PROJECTS

15404

The foregoing appropriation item C59004, Community Assistance	15405
Projects, may be used to provide community assistance funds for	15406
the development, purchase, construction, or renovation of	15407
facilities for day programs or residential programs that provide	15408
services to persons eligible for services from the Department of	15409
Mental Retardation and Developmental Disabilities or county boards	15410
of mental retardation and developmental disabilities. Any funds	15411
provided to nonprofit agencies for the construction or renovation	15412
of facilities for persons eligible for services from the	15413
Department of Mental Retardation and Developmental Disabilities	15414
and county boards of mental retardation and developmental	15415
disabilities shall be governed by the prevailing wage provisions	15416
in section 176.05 of the Revised Code.	15417

Section 231.30.10. The foregoing appropriations for the	15418
Department of Mental Health, C58001, Community Assistance	15419
Projects, and the Department of Mental Retardation and	15420
Developmental Disabilities, C59004, Community Assistance	15421
Projects, may be used for facilities constructed or to be	15422
constructed pursuant to Chapter 340., 3793., 5119., 5123., or	15423
5126. of the Revised Code or the authority granted by section	15424
154.20 of the Revised Code and the rules issued pursuant to those	15425
chapters and shall be distributed by the Department of Mental	15426
Health and the Department of Mental Retardation and Developmental	15427
Disabilities, all subject to Controlling Board approval.	15428

Section 231.30.20. (A) No capital improvement appropriations	15429
made in Sections 231.10.10 to 231.30.10 of this act shall be	15430
released for planning or for improvement, renovation, or	15431
construction or acquisition of capital facilities if a	15432
governmental agency, as defined in section 154.01 of the Revised	15433
Code, does not own the real property that constitutes the capital	15434
facilities or on which the capital facilities are or will be	15435
located. This restriction does not apply in any of the following	15436
circumstances:	15437

(1) The governmental agency has a long-term (at least fifteen	15438
years) lease of, or other interest (such as an easement) in, the	15439
real property.	15440

(2) In the case of an appropriation for capital facilities	15441
that, because of their unique nature or location, will be owned or	15442
be part of facilities owned by a separate nonprofit organization	15443
and made available to the governmental agency for its use or	15444
operated by the nonprofit organization under contract with the	15445
governmental agency, the nonprofit organization either owns or has	15446
a long-term (at least fifteen years) lease of the real property or	15447
other capital facility to be improved, renovated, constructed, or	15448
acquired and has entered into a joint or cooperative use	15449
agreement, approved by the Department of Mental Health or the	15450
Department of Mental Retardation and Developmental Disabilities,	15451
whichever is applicable, with the governmental agency for that	15452
agency's use of and right to use the capital facilities to be	15453
financed and, if applicable, improved, the value of such use or	15454
right to use being, as determined by the parties, reasonably	15455
related to the amount of the appropriation.	15456

(B) In the case of capital facilities referred to in division	15457
(A)(2) of this section, the joint or cooperative use agreement	15458
shall include, at a minimum, provisions that:	15459

(1) Specify the extent and nature of that joint or	15460
cooperative use, extending for not fewer than fifteen years, with	15461
the value of such use or right to use to be, as determined by the	15462
parties and approved by the approving department, reasonably	15463
related to the amount of the appropriation;	15464

(2) Provide for pro rata reimbursement to the state should	15465
the arrangement for joint or cooperative use by a governmental	15466
agency be terminated;	15467

(3) Provide that procedures to be followed during the capital	15468
improvement process will comply with applicable state statutes	15469
and rules, including the provisions of this act.	15470

Section 231.40.10. The Treasurer of State is hereby	15471
authorized to issue and sell in accordance with Section 2i of	15472
Article VIII, Ohio Constitution, and Chapter 154. of the Revised	15473
Code, particularly section 154.20 of the Revised Code, original	15474
obligations in an aggregate principal amount not to exceed	15475
$128,000,000 in addition to the original issuance of obligations	15476
heretofore authorized by prior acts of the General Assembly. These	15477
authorized obligations shall be issued, subject to applicable	15478
constitutional and statutory limitations, to pay costs of capital	15479
facilities as defined in section 154.01 of the Revised Code for	15480
mental hygiene and retardation.	15481

Section 233.10. The items set forth in the sections of this	15482
act prefixed with the section number "233" are hereby appropriated	15483
out of any moneys in the state treasury to the credit of the	15484
Higher Education Improvement Fund (Fund 7034) that are not	15485
otherwise appropriated.	15486

Appropriations

Section 233.10.10. ETC ETECH OHIO

15487

C37403	OGT Camera and Cabling Replacement	$	725,000	15488
C37404	Digital Conversion	$	9,525,000	15489
Total eTech Ohio		$	10,250,000	15490

Appropriations

Section 233.20.10. BOARD OF REGENTS AND STATE INSTITUTIONS OF	15492
HIGHER EDUCATION	15493

BOR BOARD OF REGENTS	15494

C23501	Ohio Supercomputer Center Expansion	$	2,000,000	15495
C23502	Research Facility Action and Investment Funds	$	5,500,000	15496
C23506	Third Frontier Wright Capital	$	100,000,000	15497
C23516	Ohio Library and Information Network	$	9,910,000	15498
C23519	315 Corridor/SciTech	$	500,000	15499
C23524	Supplemental Renovations - Library Depositories	$	5,500,000	15500
C23529	Non-credit Job Training Facilities	$	2,350,000	15501
C23530	Technology Initiatives	$	3,741,000	15502
C23531	Ohio Aerospace Institute	$	200,000	15503
C23532	Dark Fiber/OARnet	$	2,000,000	15504
C23533	Instructional and Data Processing Equipment	$	20,799,000	15505
C23534	Central State Student Activity Center	$	14,000,000	15506
C23535	CWRU Energy Center	$	333,333	15507
Total Board of Regents		$	166,833,333	15508

Section 233.20.20. RESEARCH FACILITY ACTION AND INVESTMENT	15510
FUNDS	15511

The foregoing appropriation item C23502, Research Facility	15512
Action and Investment Funds, shall be used for a program of grants	15513
to be administered by the Board of Regents to provide timely	15514
availability of capital facilities for research programs and	15515
research-oriented instructional programs at or involving	15516
state-supported and state-assisted institutions of higher	15517
education.	15518

Section 233.20.30. THIRD FRONTIER WRIGHT CAPITAL

15519

The foregoing appropriation item C23506, Third Frontier	15520
Wright Capital, shall be used to acquire, renovate, or construct	15521
facilities and purchase equipment for research programs,	15522
technology development, product development, and commercialization	15523
programs at or involving state-supported and state-assisted	15524
institutions of higher education. The funds shall be used to make	15525
grants, which shall be awarded on a competitive basis, and shall	15526
be administered by the Third Frontier Commission. Expenditure of	15527
these funds shall comply with Section 2n of Article VIII, Ohio	15528
Constitution, and sections 151.01 and 151.04 of the Revised Code	15529
and shall be for the period beginning July 1, 2008, and ending	15530
June 30, 2010.	15531

The Third Frontier Commission shall develop guidelines	15532
relative to the application for and selection of projects funded	15533
from appropriation item C23506, Third Frontier Wright Capital.	15534
The Commission may develop the guidelines in consultation with	15535
other interested parties. The Board of Regents and all	15536
state-assisted and state-supported institutions of higher	15537
education shall take all actions necessary to implement grants	15538
awarded by the Third Frontier Commission.	15539

The foregoing appropriation item C23506, Third Frontier	15540
Wright Capital, consists of proceeds of obligations in the Higher	15541
Education Improvement Fund (Fund 7034) that are to be applied to	15542
capital improvements and capital facilities for state-supported	15543
and state-assisted institutions of higher education.	15544

Appropriations

Section 233.30.10. UAK UNIVERSITY OF AKRON

15545

C25000	Basic Renovations	$	5,056,161	15546
C25002	Wayne College Renovations/Expansion	$	258,182	15547
C25033	Polymer Processing Center - Phase II	$	7,363,281	15548
C25038	College of Education	$	5,000,000	15549
C25039	Campus Implementation	$	1,452,047	15550
C25040	Replacement of Gym Floor	$	150,000	15551
C25041	Maintenance Building	$	250,000	15552
C25042	Property Management Projects	$	150,000	15553
C25043	Akron Canton Regional Foodbank	$	200,000	15554
Total University of Akron		$	19,879,671	15555

Appropriations

Section 233.30.20. BGU BOWLING GREEN STATE UNIVERSITY

15557

C24000	Basic Renovations	$	4,354,164	15558
C24001	Basic Renovations - Firelands	$	298,536	15559
C24021	Fine Art and Theater Complex	$	6,116,000	15560
C24037	Academic Buildings Rehabilitation	$	6,857,801	15561
C24038	Health Sciences Building	$	934,363	15562
C24039	Wood County Health District Facility	$	1,200,000	15563
C24040	James H. McBride Arboretum at BGSU Firelands	$	378,000	15564
Total Bowling Green University		$	20,138,864	15565

Appropriations

Section 233.30.30. CSU CENTRAL STATE UNIVERSITY

15567

C25500	Basic Renovations	$	1,100,972	15568
C25503	Center for Education & Natural Sciences	$	1,000,000	15569
C25507	Campus Master Plan	$	500,000	15570
C25508	Emery Hall	$	545,746	15571
Total Central State University		$	3,146,718	15572

Appropriations

Section 233.30.40. UCN UNIVERSITY OF CINCINNATI

15573

C26500	Basic Renovations	$	10,720,621	15574
C26501	Basic Renovations - Clermont	$	326,112	15575
C26502	Raymond Walters Renovations	$	501,195	15576
C26530	Medical Science Building Renovation & Expansion	$	26,412,509	15577
C26606	Hebrew Union College Archives	$	185,000	15578
C26607	Consolidated Communication Project of Clermont County	$	400,000	15579
C26612	Clermont Renovations	$	751,132	15580
C26613	New Building	$	1,582,233	15581
C26614	Barrett Cancer Center	$	1,500,000	15582
C26615	Beech Acres	$	125,000	15583
C26616	Forest Park Homeland Security Facility	$	50,000	15584
C26617	Health Care Connection - Lincoln Heights	$	150,000	15585
C26618	People Working Cooperatively	$	120,000	15586
C26619	Sharonville Convention Center	$	1,000,000	15587
C26620	Society for the Prevention of Cruelty to Animals - Facility	$	100,000	15588
Total University of Cincinnati		$	43,923,802	15589

Appropriations

Section 233.30.50. CLS CLEVELAND STATE UNIVERSITY

15591

C26000	Basic Renovations	$	6,431,121	15592
C26040	Cleveland Museum of Art	$	3,000,000	15593
C26048	Rhodes Tower Renovation	$	4,030,166	15594
C26049	Basic Science Building HVAC and Electrical Upgrade	$	1,125,000	15595
C26050	Law Building Renovation	$	3,500,000	15596
C26051	Cleveland Hearing and Speech Center	$	200,000	15597
C26052	University Hospitals Ireland Cancer Center	$	3,000,000	15598
Total Cleveland State University		$	21,286,287	15599

Appropriations

Section 233.30.60. KSU KENT STATE UNIVERSITY

15601

C27000	Basic Renovations	$	5,220,323	15602
C27002	Basic Renovations - East Liverpool	$	177,231	15603
C27004	Basic Renovations - Salem	$	136,423	15604
C27005	Basic Renovations - Stark	$	491,417	15605
C27006	Basic Renovations - Ashtabula	$	281,425	15606
C27007	Basic Renovations - Trumbull	$	463,939	15607
C27008	Basic Renovations - Tuscarawas	$	310,510	15608
C27072	Gym Renovations for Health Sciences, Construction Phase	$	486,469	15609
C27076	Performing Arts Center	$	933,027	15610
C27087	Electrical Infrastructure Improvements	$	1,407,000	15611
C27088	Oscar Ritchie Hall Rehabilitation	$	6,715,000	15612
C27090	Music and Speech Center Renovations/Addition	$	5,781,158	15613
C27093	Science and Nursing Building	$	1,600,286	15614
C27096	Blossom Music Center	$	1,000,000	15615
C270A5	Basic Renovations - Geauga	$	93,152	15616
C270A6	Main Hall Renovations	$	768,084	15617
C270A7	Classroom Building Interior Renovations, Phase 2	$	333,435	15618
C270A8	Classroom Building HVAC and Energy Conservation Improvements	$	259,027	15619
C270A9	Art Building Roof Replacement	$	1,000,000	15620
C270B0	Classroom Building Interior Renovations	$	854,608	15621
C270B1	University Hospitals Geauga Medical Center	$	1,000,000	15622
Total Kent State University		$	29,312,514	15623

Appropriations

Section 233.30.70. MUN MIAMI UNIVERSITY

15625

C28500	Basic Renovations	$	5,615,288	15626
C28502	Basic Renovations - Hamilton	$	686,759	15627
C28503	Basic Renovations - Middletown	$	588,815	15628
C28556	Upham Hall North Wing Rehabilitation	$	3,600,000	15629
C28559	Academic/Administrative & General Improvement Projects	$	1,153,217	15630
C28560	Academic/Administrative & General Improvement Projects	$	1,286,226	15631
C28564	Laws Hall Rehabilitation	$	6,250,000	15632
C28565	Hughes Hall "C" Wing (design)	$	700,000	15633
C28566	Western Steam Distribution Project	$	1,500,000	15634
Total Miami University		$	21,380,305	15635

Appropriations

Section 233.30.80. OSU OHIO STATE UNIVERSITY

15637

C31500	Basic Renovations	$	22,999,842	15638
C31598	Main Library Rehabilitation/Expansion	$	8,660,000	15639
C315R4	Founders Hall and Hopewell Hall Renovations	$	1,003,812	15640
C315R7	Stone Lab Classroom Improvements	$	250,000	15641
C315T4	Basic Renovations - Agricultural Technical Institute	$	623,680	15642
C315T5	Basic Renovations - Lima	$	311,913	15643
C315T6	Basic Renovations - Mansfield	$	374,760	15644
C315T7	Basic Renovations - Marion	$	312,878	15645
C315T8	Basic Renovations - Newark	$	361,499	15646
C315T9	Basic Renovations - OARDC	$	2,118,042	15647
C315U0	Horticultural Operations Center	$	6,855,787	15648
C315U1	New Maintenance Facility	$	2,000,000	15649
C315U2	Academic Core - North	$	37,756,725	15650
C315U3	Cunz Hall Renovation	$	6,540,000	15651
C315U4	College of Medicine Renovation/Addition	$	6,000,000	15652
C315U5	Animal & Plant Biology Level 3 Isolate Facility	$	6,220,796	15653
C315U7	Nationwide Children's Hospital Capital Equipment	$	2,500,000	15654
C315U8	OSU African American & African Studies Community Center	$	750,000	15655
C315U9	Flying Horse Pediatric Facility	$	250,000	15656
Total Ohio State University		$	105,889,734	15657

Appropriations

Section 233.30.90. OHU OHIO UNIVERSITY

15659

C30000	Basic Renovations	$	5,043,296	15660
C30004	Basic Renovations - Eastern	$	218,674	15661
C30006	Basic Renovations - Zanesville	$	297,309	15662
C30007	Basic Renovations - Chillicothe	$	266,629	15663
C30008	Basic Renovations - Ironton	$	232,932	15664
C30021	Brasee Hall Library/Gymnasium Renovation	$	801,485	15665
C30048	Clippinger Laboratory Renovation - 2nd & 3rd Floors	$	3,400,000	15666
C30051	Lausche Heating Plant Completion	$	4,410,000	15667
C30053	Parking and Roadway Improvements	$	502,542	15668
C30058	Integrated Learning and Research Facility	$	9,000,000	15669
C30062	Shannon Hall Interior Renovations - Learning Commons	$	609,112	15670
C30064	Stevenson Center Learning Commons	$	500,000	15671
C30069	Elson Hall 2nd Floor Partial Renovation	$	1,129,666	15672
C30073	Land Acquisition	$	170,830	15673
C30074	Basic Renovations - Lancaster	$	306,577	15674
C30075	Infrastructure Improvements	$	1,900,000	15675
C30076	Campus Entry & Grounds Improvements	$	325,000	15676
C30077	Academic Building Laboratory & Classroom Renovation Planning	$	58,491	15677
C30078	OU Southern Proctorville Campus Upgrades	$	50,000	15678
C30079	OU Southern Horse Park	$	325,000	15679
Total Ohio University		$	29,547,543	15680

Appropriations

Section 233.33.10. SSC SHAWNEE STATE UNIVERSITY

15682

C32400	Basic Renovations	$	1,036,884	15683
C32415	Land Acquisition	$	200,000	15684
C32423	Administration Building Renovation	$	1,443,831	15685
Total Shawnee State University		$	2,680,715	15686

Appropriations

Section 233.33.20. UTO UNIVERSITY OF TOLEDO

15688

C34000	Basic Renovations	$	5,800,643	15689
C34033	CBLE - Stranahan Hall Addition	$	4,600,000	15690
C34036	North Engineering Renovation	$	4,750,000	15691
C34038	MCO - Core Research Facility	$	1,800,000	15692
C34040	MCO - Clinical Academic Renovation	$	900,000	15693
C34041	MCO - Resource & Community Learning Center	$	900,000	15694
C34044	Campus Infrastructure Improvements	$	3,750,000	15695
C34045	Building Demolition	$	1,400,000	15696
C34046	MCO - Basic Renovations	$	2,013,792	15697
C34047	Center for Legal Justice	$	1,000,000	15698
C34048	Mercy College Technology and Infomatics Center	$	225,000	15699
Total University of Toledo		$	27,139,435	15700

Appropriations

Section 233.33.30. WSU WRIGHT STATE UNIVERSITY

15702

C27500	Basic Renovations	$	3,759,018	15703
C27501	Basic Renovations - Lake	$	132,481	15704
C27513	Science Laboratory Renovations	$	8,521,508	15705
C27526	Lake Campus Rehabilitation and Addition	$	461,750	15706
C27527	Advanced Technical Intelligence Center (ATIC)	$	2,500,000	15707
C27533	Auditorium/Classroom Upgrades	$	1,084,769	15708
C27534	Student Academic Success Center Renovation	$	250,000	15709
C27535	Air Force Advanced Manufacturing Facility	$	1,500,000	15710
C27536	Nursing Institute Facility	$	500,000	15711
C27537	Calamityville Lab Facilities (WPAFB)	$	3,000,000	15712
Total Wright State University		$	21,709,526	15713

Appropriations

Section 233.33.40. YSU YOUNGSTOWN STATE UNIVERSITY

15715

C34500	Basic Renovations	$	3,473,188	15716
C34518	Building System Upgrades	$	624,834	15717
C34523	Campus Development	$	1,500,000	15718
C34524	Instructional Space Upgrades	$	850,000	15719
C34525	College of Business	$	5,100,000	15720
C34526	Trumbull County Business Incubator	$	500,000	15721
Total Youngstown State University		$	12,048,022	15722

Appropriations

Section 233.33.50. NEM NORTHEASTERN OHIO UNIVERSITIES COLLEGE	15724
OF MEDICINE	15725

C30500	Basic Renovations	$	637,463	15726
C30517	Building Expansion Sitework	$	1,473,952	15727
Total Northeastern Ohio Universities College of Medicine		$	2,111,415	15728

Appropriations

Section 233.40.10. CTC CINCINNATI STATE COMMUNITY COLLEGE

15730

C36101	Basic Renovations	$	1,255,923	15731
C36107	Classroom Upgrade Project	$	270,000	15732
C36114	Lot C Parking Lot	$	250,000	15733
C36115	Ceiling Replacement	$	75,000	15734
C36116	Electrical Surge Protection	$	100,000	15735
C36117	Campus Signage	$	75,000	15736
C36118	Window and Garage Doors	$	175,659	15737
C36119	Window Replacement	$	100,000	15738
C36120	Blue Ash City Conference Center	$	150,000	15739
Total Cincinnati State Community College		$	2,451,582	15740

Appropriations

Section 233.40.20. CLT CLARK STATE COMMUNITY COLLEGE

15742

C38512	Basic Renovations	$	536,990	15743
C38513	Clark State Arts Center	$	300,000	15744
C35813	Center City Park in Springfield - Phase II	$	1,500,000	15745
Total Clark State Community College		$	2,336,990	15746

Appropriations

Section 233.40.30. CTI COLUMBUS STATE COMMUNITY COLLEGE

15748

C38400	Basic Renovations	$	1,691,834	15749
C38411	Columbus Hall Renovation	$	5,470,913	15750
C38412	Painters Apprenticeship Council	$	500,000	15751
C38413	Jewish Community Center NE Initiative	$	575,000	15752
Total Columbus State Community College		$	8,237,747	15753

Appropriations

Section 233.40.40. CCC CUYAHOGA COMMUNITY COLLEGE

15755

C37800	Basic Renovations	$	3,482,709	15756
C37818	Health Care Technology Building, Eastern Campus	$	9,775,889	15757
C37828	Cleveland Institute of Art	$	500,000	15758
C37829	College of Podiatric Medicine	$	250,000	15759
C37830	Cuyahoga Community College Auto Lab Improvements	$	50,000	15760
C37831	Visiting Nurse Association	$	150,000	15761
Total Cuyahoga Community College		$	14,208,598	15762

Appropriations

Section 233.40.50. ESC EDISON STATE COMMUNITY COLLEGE

15764

C39000		Basic Renovations		$	688,818		15765
Total Edison State Community College				$	688,818		15766

Appropriations

Section 233.40.60. JTC JEFFERSON COMMUNITY COLLEGE

15768

C38600	Basic Renovations	$	269,043	15769
C39608	Second Floor Pugliese Training Center	$	887,025	15770
Total Jefferson Community College		$	1,156,068	15771

Appropriations

Section 233.40.70. LCC LAKELAND COMMUNITY COLLEGE

15773

C37900	Basic Renovations	$	1,132,835	15774
C37912	C Building East End	$	1,896,964	15775
Total Lakeland Community College		$	3,029,799	15776

Appropriations

Section 233.40.80. LOR LORAIN COMMUNITY COLLEGE

15778

C38300	Basic Renovations	$	1,275,420	15779
C38307	CC Rehabilitation - Student Center	$	3,572,633	15780
Total Lorain Community College		$	4,848,053	15781

Appropriations

Section 233.40.90. NTC NORTHWEST STATE COMMUNITY COLLEGE

15783

C38200	Basic Renovations	$	104,798	15784
C38205	Allied Health and Public Service Building	$	1,093,249	15785
C38206	Fulton County Wind Project	$	250,000	15786
Total Northwest State Community College		$	1,448,047	15787

Appropriations

Section 233.43.10. OTC OWENS COMMUNITY COLLEGE

15789

C38800	Basic Renovations	$	1,778,419	15790
C38813	Energy Management Infrastructure	$	2,000,000	15791
C38814	Required and Code Compliance Renovations for Penta Campus	$	2,500,000	15792
Total Owens Community College		$	6,278,419	15793

Appropriations

Section 233.43.20. RGC RIO GRANDE COMMUNITY COLLEGE

15795

C35600	Basic Renovations	$	495,799	15796
C35606	Louvee Theater Project	$	450,000	15797
Total Rio Grande Community College		$	945,799	15798

Appropriations

Section 233.43.30. SCC SINCLAIR COMMUNITY COLLEGE

15800

C37700	Basic Renovations	$	2,518,446	15801
C37709	National Composite Center	$	750,000	15802
C37710	Greentree Health Science Academy	$	1,000,000	15803
Total Sinclair Community College		$	4,268,446	15804

Appropriations

Section 233.43.40. SOC SOUTHERN STATE COMMUNITY COLLEGE

15806

C32200	Basic Renovations	$	404,599	15807
C32204	Laboratory and Classroom Building	$	100,000	15808
Total Southern State Community College		$	504,599	15809

Appropriations

Section 233.43.50. TTC TERRA STATE COMMUNITY COLLEGE

15811

C36400	Basic Renovations	$	368,589	15812
C36407	Skilled Trades Center	$	3,250,000	15813
C36408	Herbert Perna Center for Physical Health Studies	$	375,000	15814
Total Terra State Community College		$	3,993,589	15815

Appropriations

Section 233.43.60. WTC WASHINGTON STATE COMMUNITY COLLEGE

15817

C35800	Basic Renovations	$	328,895	15818
C35809	Marietta Citizens' Armory Cultural Center	$	200,000	15819
Total Washington State Community College		$	528,895	15820

Appropriations

Section 233.50.10. BTC BELMONT TECHNICAL COLLEGE

15822

C36800		Basic Renovations		$	243,300		15823
Total Belmont Technical College				$	243,300		15824

Appropriations

Section 233.50.20. COT CENTRAL OHIO TECHNICAL COLLEGE

15826

C36900	Basic Renovations	$	306,291	15827
C36905	Founders Hall and Hopewell Hall Renovations	$	879,000	15828
C36907	COTC Expansion in Mt. Vernon	$	700,000	15829
Total Central Ohio Technical College		$	1,885,291	15830

Appropriations

Section 233.50.30. HTC HOCKING TECHNICAL COLLEGE

15832

C36300	Basic Renovations	$	654,837	15833
C36310	McClenaghan Center for Hospitality Training	$	1,400,000	15834
C36312	Energy Institute	$	300,226	15835
C36313	Perry County Community Health Center at Hocking College	$	200,000	15836
C36314	New Lexington Public Safety Training Facility	$	750,000	15837
Total Hocking Technical College		$	3,305,063	15838

Appropriations

Section 233.50.40. LTC JAMES RHODES STATE COLLEGE

15840

C38100	Basic Renovations	$	435,403	15841
C38110	Design Planning for Center of Excellence for Health Sciences	$	919,365	15842
Total James Rhodes State College		$	1,354,768	15843

Appropriations

Section 233.50.50. MTC MARION TECHNICAL COLLEGE

15845

C35900	Basic Renovations	$	139,497	15846
C35905	Technical Education Center Vacated Space Renovations	$	576,136	15847
Total Marion Technical College		$	715,633	15848

Appropriations

Section 233.50.60. MAT ZANE STATE COLLEGE

15850

C36200	Basic Renovations	$	294,447	15851
C36205	Willett-Pratt Training Center Expansion	$	250,000	15852
C36207	College & Health Science Halls ESI Project, Phase II	$	500,000	15853
Total Zane State College		$	1,044,447	15854

Appropriations

Section 233.50.70. NCC NORTH CENTRAL TECHNICAL COLLEGE

15856

C38000	Basic Renovations	$	552,097	15857
C38010	North Central State College Kehoe Center	$	585,000	15858
C38011	North Central State College Fallerius Technology Center	$	150,000	15859
Total North Central Technical College		$	1,287,097	15860

Appropriations

Section 233.50.80. STC STARK TECHNICAL COLLEGE

15862

C38900	Basic Renovations	$	786,333	15863
C38913	Business Technologies Building	$	2,034,537	15864
C38914	Corporate and Community Services Facility	$	500,000	15865
Total Stark Technical College		$	3,320,870	15866
Total Board of Regents and				15867
Institutions of Higher Education		$	595,109,802	15868
TOTAL Higher Education Improvement Fund		$	605,359,802	15869

Section 233.60.10. DEBT SERVICE FORMULA ALLOCATION

15871

Based on the foregoing appropriations from the Higher	15872
Education Improvement Fund (Fund 7034), the following higher	15873
education institutions shall be responsible for the specified	15874
amounts as part of the debt service component of the instructional	15875
subsidy beginning in fiscal year 2010:	15876

INSTITUTION		AMOUNT	15877
University of Akron	$	13,355,046	15878
University of Akron - Wayne	$	627,584	15879
Bowling Green State University	$	12,482,535	15880
Bowling Green State University - Firelands	$	942,492	15881
Central State University	$	2,045,746	15882
University of Cincinnati	$	26,412,509	15883
University of Cincinnati - Clermont	$	751,132	15884
University of Cincinnati - Walters	$	1,582,233	15885
Cleveland State University	$	10,760,269	15886
Kent State University	$	14,903,158	15887
Kent State University - Ashtabula	$	812,835	15888
Kent State University - East Liverpool	$	333,435	15889
Kent State University - Geauga	$	259,027	15890
Kent State University - Salem	$	486,469	15891
Kent State University - Stark	$	1,600,286	15892
Kent State University - Trumbull	$	854,608	15893
Kent State University - Tuscarawas	$	933,027	15894
Miami University	$	13,042,402	15895
Miami University - Hamilton	$	1,324,456	15896
Miami University - Middletown	$	1,405,890	15897
Ohio State University	$	58,956,725	15898
Ohio State University - ATI	$	6,855,787	15899
Ohio State University - Lima	$	2,000,000	15900
Ohio State University - Newark	$	1,030,695	15901
Ohio State University - OARDC	$	6,220,796	15902
Ohio University	$	17,406,578	15903
Ohio University - Eastern	$	609,112	15904
Ohio University - Chillicothe	$	1,002,542	15905
Ohio University - Southern	$	554,321	15906
Ohio University - Lancaster	$	801,485	15907
Ohio University - Zanesville	$	1,129,666	15908
Shawnee State University	$	1,643,831	15909
University of Toledo	$	17,839,425	15910
Wright State University	$	9,856,277	15911
Wright State University - Lake	$	461,750	15912
Youngstown State University	$	8,144,264	15913
Northeastern Ohio Universities College of Medicine	$	1,542,025	15914
Cincinnati State Community College	$	924,024	15915
Columbus State Community College	$	5,470,913	15916
Cuyahoga Community College	$	9,775,889	15917
Edison State Community College	$	373,982	15918
Jefferson Community College	$	874,547	15919
Lakeland Community College	$	2,529,285	15920
Lorain County Community College	$	3,572,633	15921
Northwest State Community College	$	848,720	15922
Owens Community College	$	4,449,028	15923
Terra State Community College	$	3,250,000	15924
Central Ohio Technical College	$	907,644	15925
Hocking Technical College	$	1,700,226	15926
James Rhodes State Technical College	$	919,365	15927
Marion Technical College	$	576,136	15928
Zane State College	$	701,703	15929
North Central Technical College	$	435,000	15930
Stark Technical College	$	1,844,168	15931

Institutions not listed above do not have a debt service	15932
obligation as a result of these appropriations.	15933

Within sixty days after the effective date of this section,	15934
any institution of higher education may notify the Board of	15935
Regents of its intention not to proceed with any project	15936
appropriated in this act. Upon receiving such a notification, the	15937
Board of Regents may release the institution from its debt service	15938
obligation for the specific project.	15939

Section 233.60.20. For all of the foregoing appropriation	15940
items from the Higher Education Improvement Fund (Fund 7034) that	15941
require local funds to be contributed by any state-supported or	15942
state-assisted institution of higher education, the Board of	15943
Regents shall not recommend that any funds be released until the	15944
recipient institution demonstrates to the Board of Regents and the	15945
Office of Budget and Management that the local funds contribution	15946
requirement has been secured or satisfied. The local funds are in	15947
addition to the foregoing appropriations.	15948

Section 233.60.30. The Ohio Public Facilities Commission is	15949
hereby authorized to issue and sell, in accordance with Section 2n	15950
of Article VIII, Ohio Constitution, and Chapter 151. and	15951
particularly sections 151.01 and 151.04 of the Revised Code,	15952
original obligations in an aggregate principal amount not to	15953
exceed $606,000,000, in addition to the original issuance of	15954
obligations heretofore authorized by prior acts of the General	15955
Assembly. These authorized obligations shall be issued, subject to	15956
applicable constitutional and statutory limitations, to pay costs	15957
of capital facilities as defined in sections 151.01 and 151.04 of	15958
the Revised Code for state-supported and state-assisted	15959
institutions of higher education.	15960

Section 233.60.40. None of the foregoing capital	15961
improvements appropriations for state-supported or state-assisted	15962
institutions of higher education shall be expended until the	15963
particular appropriation has been recommended for release by the	15964
Board of Regents and released by the Director of Budget and	15965
Management or the Controlling Board. Either the institution	15966
concerned, or the Board of Regents with the concurrence of the	15967
institution concerned, may initiate the request to the Director	15968
of Budget and Management or the Controlling Board for the release	15969
of the particular appropriations.	15970

Section 233.60.50. (A) No capital improvement appropriations	15971
made in sections of this act prefixed with the section number	15972
"233" shall be released for planning or for improvement,	15973
renovation, construction, or acquisition of capital facilities if	15974
the institution of higher education or the state does not own the	15975
real property on which the capital facilities are or will be	15976
located. This restriction does not apply in any of the following	15977
circumstances:	15978

(1) The institution has a long-term (at least fifteen years)	15979
lease of, or other interest (such as an easement) in, the real	15980
property.	15981

(2) The Board of Regents certifies to the Controlling Board	15982
that undue delay will occur if planning does not proceed while the	15983
property or property interest acquisition process continues. In	15984
this case, funds may be released upon approval of the Controlling	15985
Board to pay for planning through the development of schematic	15986
drawings only.	15987

(3) In the case of an appropriation for capital facilities	15988
that, because of their unique nature or location, will be owned or	15989
will be part of facilities owned by a separate nonprofit	15990
organization or public body and will be made available to the	15991
institution of higher education for its use, the nonprofit	15992
organization or public body either owns or has a long-term (at	15993
least fifteen years) lease of the real property or other capital	15994
facility to be improved, renovated, constructed, or acquired and	15995
has entered into a joint or cooperative use agreement with the	15996
institution of higher education that meets the requirements of	15997
division (C) of this section.	15998

(B) Any foregoing appropriations that require cooperation	15999
between a technical college and a branch campus of a university	16000
may be released by the Controlling Board upon recommendation by	16001
the Board of Regents that the facilities proposed by the	16002
institutions are:	16003

(1) The result of a joint planning effort by the university	16004
and the technical college, satisfactory to the Board of Regents;	16005

(2) Facilities that will meet the needs of the region in	16006
terms of technical and general education, taking into	16007
consideration the totality of facilities that will be available	16008
after the completion of the projects;	16009

(3) Planned to permit maximum joint use by the university and	16010
technical college of the totality of facilities that will be	16011
available upon their completion; and	16012

(4) To be located on or adjacent to the branch campus of the	16013
university.	16014

(C) The Board of Regents shall adopt rules regarding the	16015
release of moneys from all the foregoing appropriations for	16016
capital facilities for all state-supported or state-assisted	16017
institutions of higher education. In the case of capital	16018
facilities referred to in division (A)(3) of this section, the	16019
joint or cooperative use agreements shall include, as a minimum,	16020
provisions that:	16021

(1) Specify the extent and nature of that joint or	16022
cooperative use, extending for not fewer than fifteen years, with	16023
the value of such use or right to use to be, as is determined by	16024
the parties and approved by the Board of Regents, reasonably	16025
related to the amount of the appropriations;	16026

(2) Provide for pro rata reimbursement to the state should	16027
the arrangement for joint or cooperative use be terminated;	16028

(3) Provide that procedures to be followed during the capital	16029
improvement process will comply with appropriate applicable state	16030
statutes and rules, including the provisions of this act; and	16031

(4) Provide for payment or reimbursement to the institution	16032
of its administrative costs incurred as a result of the facilities	16033
project, not to exceed 1.5 per cent of the appropriated amount.	16034

(D) Upon the recommendation of the Board of Regents, the	16035
Controlling Board may approve the transfer of appropriations for	16036
projects requiring cooperation between institutions from one	16037
institution to another institution with the approval of both	16038
institutions.	16039

(E) Notwithstanding section 127.14 of the Revised Code, the	16040
Controlling Board, upon the recommendation of the Board of	16041
Regents, may transfer amounts appropriated to the Board of Regents	16042
to accounts of state-supported or state-assisted institutions	16043
created for that same purpose.	16044

Section 233.60.60. The requirements of Chapters 123. and	16045
153. of the Revised Code, with respect to the powers and duties of	16046
the Director of Administrative Services, and the requirements of	16047
section 127.16 of the Revised Code, with respect to the	16048
Controlling Board, do not apply to projects of community college	16049
districts, which include Cuyahoga Community College, Jefferson	16050
Community College, Lakeland Community College, Lorain Community	16051
College, Rio Grande Community College, and Sinclair Community	16052
College; and technical college districts, which include Belmont	16053
Technical College, Central Ohio Technical College, Hocking	16054
Technical College, James Rhodes State College, Marion Technical	16055
College, Zane State College, North Central Technical College, and	16056
Stark Technical College.	16057

Section 233.60.70. Those institutions locally administering	16058
capital improvement projects pursuant to section 3345.50 of the	16059
Revised Code may:	16060

(A) Establish charges for recovering costs directly related	16061
to project administration as defined by the Director of	16062
Administrative Services. The Department of Administrative Services	16063
shall review and approve these administrative charges when the	16064
charges are in excess of 1.5 per cent of the total construction	16065
budget.	16066

(B) Seek reimbursement from state capital appropriations to	16067
the institution for the in-house design services performed by the	16068
institution for the capital projects. Acceptable charges are	16069
limited to design document preparation work that is done by the	16070
institution. These reimbursable design costs shall be shown as	16071
"A/E fees" within the project's budget that is submitted to the	16072
Controlling Board or the Director of Budget and Management as part	16073
of a request for release of funds. The reimbursement for in-house	16074
design shall not exceed seven per cent of the estimated	16075
construction cost.	16076

Section 235.10. The items set forth in this section are	16077
hereby appropriated out of any moneys in the state treasury to the	16078
credit of the Parks and Recreation Improvement Fund (Fund 7035)	16079
that are not otherwise appropriated.	16080

Appropriations

DNR DEPARTMENT OF NATURAL RESOURCES	16081

C725A0	State Parks, Campgrounds, Cabins, & Lodges	$	5,150,000	16082
C725A9	Park Boating Facilities - Shawnee Marina	$	1,000,000	16083
C725B8	Upgrade Underground Fuel Storage Tanks - Statewide	$	250,000	16084
C725E2	Local Parks Projects	$	24,978,833	16085
C725E6	Project Planning	$	500,000	16086
C725L8	Statewide Trails Program - Hocking Hills Trails Rehabilitation Phase II	$	1,000,000	16087
C725M5	Middle Bass Island State Park - Marina	$	4,000,000	16088
C725N0	Handicapped Accessibility - Statewide	$	100,000	16089
C725N4	Hazardous Waste/Asbestos Abatement - Statewide	$	150,000	16090
C725N6	Statewide Wastewater/Water Systems Upgrade	$	3,000,000	16091
C725R3	State Park Renovations/Upgrading - Statewide Beach Bath House Replacement	$	1,000,000	16092
Total Department of Natural Resources		$	41,128,833	16093
TOTAL Parks and Recreation Improvement Fund		$	41,128,833	16094

FEDERAL REIMBURSEMENT

16095

All reimbursements received from the federal government for	16096
any expenditures made pursuant to this section shall be deposited	16097
in the state treasury to the credit of the Parks and Recreation	16098
Improvement Fund (Fund 7035).	16099

LOCAL PARKS PROJECTS

16100

Of the foregoing appropriation item C725E2, Local Parks	16101
Projects, an amount equal to two per cent of the projects listed	16102
may be used by the Department of Natural Resources for the	16103
administration of local projects, $3,050,000 shall be used for the	16104
Scioto Mile Development, $2,000,000 shall be used for the	16105
Riverfront Park, $2,000,000 shall be used for the Goodyear Park,	16106
$1,090,000 shall be used for the Sterling Park, $1,000,000 shall	16107
be used for the Little Miami Trail extension - Hamilton County	16108
Park District, $675,000 shall be used for the Anthony Wayne Youth	16109
Foundation Recreation area, $600,000 shall be used for the Euclid	16110
Beach Pier, $500,000 shall be used for the Columbus Crew Facility	16111
- Hilliard, $500,000 shall be used for the Franklin Park	16112
Conservatory, $500,000 shall be used for the Colerain Township	16113
Park, $500,000 shall be used for the Green Township Legacy Place	16114
Park, $475,000 shall be used for the Dublin Emerald Fields Special	16115
Needs Playground, $450,000 shall be used for the Sippo Lake Park	16116
improvements, $400,000 shall be used for the Mentor Beach Park,	16117
$400,000 shall be used for the Wick Neighborhood Public Park,	16118
$400,000 shall be used for the Wayne County Rails to Trails	16119
Project, $350,000 shall be used for the Whittier Peninsula Park,	16120
$350,000 shall be used for the Perry Township Park, $333,333 shall	16121
be used for the East Bank of the Flats, $300,000 shall be used for	16122
the New Richmond Park, $300,000 shall be used for the Beavercreek	16123
Wildlife Education Center, $300,000 shall be used for the	16124
Versailles Park Project, $300,000 shall be used for the Madison	16125
Township Park, $284,000 shall be used for the Bike and Pedestrian	16126
Path - SugarTree Corridor, $275,000 shall be used for the	16127
Montville Township Park Project, $250,000 shall be used for the	16128
Grand Lake St. Mary's Shoreline Rip Rap Project, $250,000 shall be	16129
used for the West Chester Beckett Park Improvements, $250,000	16130
shall be used for the City of Strongsville Family Aquatic Center,	16131
$250,000 shall be used for the Reis Park improvements, $250,000	16132
shall be used for the McIntyre Park Hiking and Biking Trails,	16133
$250,000 shall be used for the Circleville Community Park Project,	16134
$250,000 shall be used for the Fremont Area Foundation Park	16135
athletic facilities, $250,000 shall be used for the Alliance Park,	16136
$200,000 shall be used for the Maple Heights Pool/Park	16137
improvements, $200,000 shall be used for the Lancaster Community	16138
Parks revitalization, $200,000 shall be used for the Grandview	16139
Yard Public Park, $200,000 shall be used for the Wyoming City	16140
Regional Park, $200,000 shall be used for the Chagrin River	16141
Lakefront Park, $200,000 shall be used for the Aullwood Audobon	16142
Center, $200,000 shall be used for the Austin Pike Project - land	16143
acquisition, $200,000 shall be used for the Mary Virginia Crites	16144
Hammum Community Park, $200,000 shall be used for the Canton Spray	16145
Park, $150,000 shall be used for the Lima Historic Athletic Field,	16146
$150,000 shall be used for the Myers Memorial Bandshell, $150,000	16147
shall be used for the City of Logan Park/Pool improvements,	16148
$150,000 shall be used for the Houston Fisher Memorial Park	16149
improvements, $150,000 shall be used for the Indian Lake State	16150
Park improvements, $150,000 shall be used for the Avon Lake	16151
Veterans Park improvements, $125,000 shall be used for the York	16152
Township Park land acquisition, $124,500 shall be used for the	16153
Salt Fork Concession Stand, $100,000 shall be used for the Monroe	16154
Veterans' Memorial Park, $100,000 shall be used for the Rivers	16155
Edge Bikeway, $100,000 shall be used for the Mayfield Heights Park	16156
Facility improvement, $100,000 shall be used for the Auburn	16157
Township Community Park, $100,000 shall be used for the Lucas	16158
County Marina, $100,000 shall be used for the Youngstown City	16159
Park, $100,000 shall be used for the Salisbury Township Park	16160
improvements/land acquisition, $100,000 shall be used for the	16161
Community Built Playground, $100,000 shall be used for the Burkes	16162
Point Park, $100,000 shall be used for the Barberton Newton Park,	16163
$100,000 shall be used for the Crown Point Conservation Easement,	16164
$100,000 shall be used for the Mudbrook Trail and Greenway	16165
Project, $100,000 shall be used for the Mahoning River Water	16166
Trail, $100,000 shall be used for the Moonville Rail Trail	16167
Project, $100,000 shall be used for the Springboro Park	16168
improvements, $75,000 shall be used for the Ault Park	16169
improvements, $75,000 shall be used for the Willard Soccer and	16170
Football Park Project, $75,000 shall be used for the Austintown	16171
Nature Rooms, $75,000 shall be used for the Meigs Local Enrichment	16172
Project Multi-Purpose Complex, $75,000 shall be used for the	16173
Miracle League facility - Muskingum County, $70,000 shall be used	16174
for the City of Nelsonville Park/land acquisition, $65,000 shall	16175
be used for the Village of Jacksonville Park improvements, $50,000	16176
shall be used for the Ohio Wildlife Center, $50,000 shall be used	16177
for the Kelley's Island Park Restroom PHASE II, $50,000 shall be	16178
used for the Little League Challenger Field - Cambridge, $50,000	16179
shall be used for the Avon Isle Park improvements, $46,000 shall	16180
be used for the Huntington Township Park Projects, $35,000 shall	16181
be used for the Village of Buchtel Park improvements, $35,000	16182
shall be used for the Village of Syracuse Park improvements,	16183
$30,000 shall be used for the Village of Albany Park improvements,	16184
$30,000 shall be used for the Village of Aberdeen Boat Dock,	16185
$30,000 shall be used for the Village of Hamler Parks improvement,	16186
$25,000 shall be used for the Coshocton Children's Park, $25,000	16187
shall be used for the Alt Park improvements, $25,000 shall be used	16188
for the Cambridge Handicapped Playground, $25,000 shall be used	16189
for the Murray City Community Parks improvement, $25,000 shall be	16190
used for the Marblehead Lighthouse State Park - Replica Life Boat	16191
Station, $25,000 shall be used for the Village of Attica Park	16192
Maintenance, $20,000 shall be used for the Village of Stockport	16193
Park improvements, $15,000 shall be used for the Village of	16194
Salineville Baseball Field, $10,000 shall be used for the Village	16195
of Albany Bike Paths, $10,000 shall be used for the Salem	16196
Skateboard Plaza, $10,000 shall be used for the Village of Pomeroy	16197
Mini Park improvements, $10,000 shall be used for the Skyvue	16198
Outdoor Classroom, and $6,000 shall be used for the Wadsworth	16199
Skate Park.	16200

Section 235.11. For the appropriations in Section 235.10 of	16201
this act, the Department of Natural Resources shall periodically	16202
prepare and submit to the Director of Budget and Management the	16203
estimated design, planning, and engineering costs of	16204
capital-related work to be done by the Department for each	16205
project. Based on the estimates, the Director of Budget and	16206
Management may release appropriations from the foregoing	16207
appropriation item C725E6, Project Planning, within the Parks and	16208
Recreation Improvement Fund (Fund 7035), to pay for design,	16209
planning, and engineering costs incurred by the Department for the	16210
projects. Upon release of the appropriations by the Director of	16211
Budget and Management, the Department shall pay for these	16212
expenses from the Parks Capital Expenses Fund (Fund 2270), and	16213
shall be reimbursed from the Parks and Recreation Improvement	16214
Fund (Fund 7035) using an intrastate voucher.	16215

Section 235.12. The Treasurer of State is hereby authorized	16216
to issue and sell, in accordance with Section 2i of Article VIII,	16217
Ohio Constitution, and Chapter 154. of the Revised Code,	16218
particularly section 154.22 of the Revised Code, original	16219
obligations in an aggregate principal amount not to exceed	16220
$40,000,000, in addition to the original issuance of obligations	16221
heretofore authorized by prior acts of the General Assembly. These	16222
authorized obligations shall be issued, subject to applicable	16223
constitutional and statutory limitations, to pay the costs of	16224
capital facilities for parks and recreation as defined in section	16225
154.01 of the Revised Code.	16226

Section 235.13. (A) No capital improvement appropriations	16227
made in Section 235.10 of this act shall be released for planning	16228
or for improvement, renovation, or construction or acquisition of	16229
capital facilities if a governmental agency, as defined in section	16230
154.01 of the Revised Code, does not own the real property that	16231
constitutes the capital facilities or on which the capital	16232
facilities are or will be located. This restriction does not apply	16233
in any of the following circumstances:	16234

(1) The governmental agency has a long-term (at least fifteen	16235
years) lease of, or other interest (such as an easement) in, the	16236
real property.	16237

(2) In the case of an appropriation for capital facilities	16238
for parks and recreation that, because of their unique nature or	16239
location, will be owned or be part of facilities owned by a	16240
separate nonprofit organization and made available to the	16241
governmental agency for its use or operated by the nonprofit	16242
organization under contract with the governmental agency, the	16243
nonprofit organization either owns or has a long-term (at least	16244
fifteen years) lease of the real property or other capital	16245
facility to be improved, renovated, constructed, or acquired and	16246
has entered into a joint or cooperative use agreement, approved by	16247
the Department of Natural Resources, with the governmental agency	16248
for that agency's use of and right to use the capital facilities	16249
to be financed and, if applicable, improved, the value of such use	16250
or right to use being, as determined by the parties, reasonably	16251
related to the amount of the appropriation.	16252

(B) In the case of capital facilities referred to in division	16253
(A)(2) of this section, the joint or cooperative use agreement	16254
shall include, as a minimum, provisions that:	16255

(1) Specify the extent and nature of that joint or	16256
cooperative use, extending for not fewer than fifteen years, with	16257
the value of such use or right to use to be, as determined by the	16258
parties and approved by the approving department, reasonably	16259
related to the amount of the appropriation;	16260

(2) Provide for pro rata reimbursement to the state should	16261
the arrangement for joint or cooperative use by a governmental	16262
agency be terminated; and	16263

(3) Provide that procedures to be followed during the capital	16264
improvement process will comply with appropriate applicable state	16265
statutes and rules, including the provisions of this act.	16266

Section 237.10. The items set forth in this section are	16267
hereby appropriated out of any moneys in the state treasury to the	16268
credit of the State Capital Improvements Fund (Fund 7038) that	16269
are not otherwise appropriated.	16270

Appropriations

PWC PUBLIC WORKS COMMISSION	16271

C15000	Local Public Infrastructure	$	120,000,000	16272
Total Public Works Commission		$	120,000,000	16273
TOTAL State Capital Improvements Fund		$	120,000,000	16274

The foregoing appropriation item C15000, Local Public	16275
Infrastructure, shall be used in accordance with sections 164.01	16276
to 164.12 of the Revised Code. The Director of the Public Works	16277
Commission may certify to the Director of Budget and Management	16278
that a need exists to appropriate investment earnings to be used	16279
in accordance with sections 164.01 to 164.12 of the Revised Code.	16280
If the Director of Budget and Management determines pursuant to	16281
division (D) of section 164.08 and section 164.12 of the Revised	16282
Code that investment earnings are available to support additional	16283
appropriations, such amounts are hereby appropriated.	16284

If the Public Works Commission receives refunds due to	16285
project overpayments that are discovered during a post-project	16286
audit, the Director of the Public Works Commission may certify to	16287
the Director of Budget and Management that refunds have been	16288
received. In certifying the refunds, the Director of the Public	16289
Works Commission shall provide the Director of Budget and	16290
Management information on the project refunds. The certification	16291
shall detail by project the source and amount of project	16292
overpayments received and include any supporting documentation	16293
required or requested by the Director of Budget and Management.	16294
Upon receipt of the certification, the Director of Budget and	16295
Management shall determine if the project refunds are necessary to	16296
support existing appropriations. If the project refunds are	16297
available to support additional appropriations, these amounts are	16298
hereby appropriated to appropriation item C15030, Revolving Loan.	16299

Section 237.11. The Ohio Public Facilities Commission is	16300
hereby authorized to issue and sell, in accordance with Section 2p	16301
of Article VIII, Ohio Constitution, and sections 151.01 and	16302
151.08 of the Revised Code, original obligations of the state, in	16303
an aggregate principal amount not to exceed $120,000,000, in	16304
addition to the original obligations heretofore authorized by	16305
prior acts of the General Assembly. These authorized obligations	16306
shall be issued and sold from time to time and in amounts	16307
necessary to ensure sufficient moneys to the credit of the State	16308
Capital Improvements Fund (Fund 7038) to pay costs of capital	16309
improvement projects of local subdivisions.	16310

Section 239.10. The items set forth in this section are	16311
hereby appropriated out of any moneys in the state treasury to	16312
the credit of the Clean Ohio Conservation Fund (Fund 7056) that	16313
are not otherwise appropriated.	16314

Appropriations

PWC PUBLIC WORKS COMMISSION	16315

C15060	Clean Ohio Conservation	$	30,000,000	16316
Total Public Works Commission		$	30,000,000	16317
TOTAL Clean Ohio Conservation Fund		$	30,000,000	16318

The foregoing appropriation item C15060, Clean Ohio	16319
Conservation, shall be used in accordance with sections 164.20 to	16320
164.27 of the Revised Code. If the Public Works Commission	16321
receives refunds due to project overpayments that are discovered	16322
during the post-project audit, the Director of the Public Works	16323
Commission may certify to the Director of Budget and Management	16324
that refunds have been received. If the Director of Budget and	16325
Management determines that the project refunds are available to	16326
support additional appropriations, such amounts are hereby	16327
appropriated.	16328

Section 241.10. The items set forth in this section are	16329
hereby appropriated out of any moneys in the state treasury to	16330
the credit of the Clean Ohio Agricultural Easement Fund (Fund	16331
7057) that are not otherwise appropriated.	16332

Appropriations

AGR DEPARTMENT OF AGRICULTURE	16333

C70009	Clean Ohio Agricultural Easements	$	5,000,000	16334
Total Department of Agriculture		$	5,000,000	16335
TOTAL Clean Ohio Agricultural Easement Fund		$	5,000,000	16336

Section 243.10. The items set forth in this section are	16338
hereby appropriated out of any moneys in the state treasury to	16339
the credit of the Clean Ohio Trail Fund (Fund 7061) that are not	16340
otherwise appropriated.	16341

Appropriations

DNR DEPARTMENT OF NATURAL RESOURCES	16342

C72514	Clean Ohio Trail - Grants	$	5,000,000	16343
Total Department of Natural Resources		$	5,000,000	16344
TOTAL Clean Ohio Trail Fund		$	5,000,000	16345

Section 243.11. The Ohio Public Facilities Commission is	16347
hereby authorized to issue and sell, in accordance with Section	16348
2o of Article VIII, Ohio Constitution, and pursuant to sections	16349
151.01 and 151.09 of the Revised Code, original obligations of	16350
the state in an aggregate principal amount not to exceed	16351
$40,000,000 in addition to the original issuance of obligations	16352
heretofore authorized by prior acts of the General Assembly.	16353
These authorized obligations shall be issued and sold from time	16354
to time, subject to applicable constitutional and statutory	16355
limitations, as needed to ensure sufficient moneys to the credit	16356
of the Clean Ohio Conservation Fund (Fund 7056), the Clean Ohio	16357
Agricultural Easement Fund (Fund 7057), and the Clean Ohio Trail	16358
Fund (Fund 7061) to pay costs of conservation projects.	16359

Section 245.10. Notwithstanding any provision of law to the	16360
contrary, the Director of Budget and Management, with the written	16361
concurrence of the Director of Public Safety, may transfer cash	16362
temporarily from the Highway Safety Fund (Fund 7036) to the	16363
Highway Safety Building Fund (Fund 7025), and the cash may be	16364
used to fund projects previously appropriated by acts of the	16365
General Assembly. The transfers shall be made for the purpose of	16366
providing cash to support appropriations or encumbrances that	16367
exist on the effective date of this section. At such time as	16368
obligations are issued for Highway Safety Building Fund projects,	16369
the Director of Budget and Management shall transfer from the	16370
Highway Safety Building Fund to the Highway Safety Fund any	16371
amounts originally transferred to the Highway Safety Building	16372
Fund under this section.	16373

Section 247.10. CERTIFICATION OF AVAILABILITY OF MONEYS

16374

Moneys that require release shall not be expended from any	16375
appropriation contained in this act without certification of the	16376
Director of Budget and Management that there are sufficient moneys	16377
in the state treasury in the fund from which the appropriation is	16378
made. Such certification shall be based on estimates of revenue,	16379
receipts, and expenses. Nothing in this section limits the	16380
authority granted to the Director of Budget and Management in	16381
section 126.07 of the Revised Code.	16382

Section 249.10. LIMITATION ON USE OF CAPITAL APPROPRIATIONS

16383

The appropriations made in this act, excluding those made to	16384
the State Capital Improvement Fund (Fund 7038) and the State	16385
Capital Improvements Revolving Loan Fund (Fund 7040) for buildings	16386
or structures, including remodeling and renovations, are limited	16387
to:	16388

(A) Acquisition of real property or interests in real	16389
property;	16390

(B) Buildings and structures, which include construction,	16391
demolition, complete heating, lighting and lighting fixtures, all	16392
necessary utilities, and ventilating, plumbing, sprinkling, and	16393
sewer systems, when such systems are authorized or necessary;	16394

(C) Architectural, engineering, and professional services	16395
expenses directly related to the projects;	16396

(D) Machinery that is a part of structures at the time of	16397
initial acquisition or construction;	16398

(E) Acquisition, development, and deployment of new computer	16399
systems, including the redevelopment or integration of existing	16400
and new computer systems, but excluding regular or ongoing	16401
maintenance or support agreements;	16402

(F) Equipment that meets all the following criteria:

16403

(1) The equipment is essential in bringing the facility up to	16404
its intended use;	16405

(2) The unit cost of the equipment, and not the individual	16406
parts of a unit, is about $100 or more;	16407

(3) The equipment has a useful life of five years or more;	16408
and	16409

(4) The equipment is necessary for the functioning of the	16410
particular facility or project.	16411

Equipment shall not be paid for from these appropriations	16412
that is not an integral part of or directly related to the basic	16413
purpose or function of a project for which moneys are	16414
appropriated. This paragraph does not apply to appropriation items	16415
specifically for equipment.	16416

Section 251.10. CONTINGENCY RESERVE REQUIREMENT

16417

Any request for release of capital appropriations by the	16418
Director of Budget and Management or the Controlling Board of	16419
capital appropriations for projects, the contracts for which are	16420
awarded by the Department of Administrative Services, shall	16421
contain a contingency reserve, the amount of which shall be	16422
determined by the Department of Administrative Services, for	16423
payment of unanticipated project expenses. Any amount deducted	16424
from the encumbrance for a contractor's contract as an assessment	16425
for liquidated damages shall be added to the encumbrance for the	16426
contingency reserve. Contingency reserve funds shall be used to	16427
pay costs resulting from unanticipated job conditions, to comply	16428
with rulings regarding building and other codes, to pay costs	16429
related to errors or omissions in contract documents, to pay costs	16430
associated with changes in the scope of work, and to pay the cost	16431
of settlements and judgments related to the project.	16432

Any funds remaining upon completion of a project may, upon	16433
approval of the Controlling Board, be released for the use of the	16434
agency or instrumentality to which the appropriation was made for	16435
other capital facilities projects.	16436

Section 253.10. AGENCY ADMINISTRATION OF CAPITAL FACILITIES	16437
PROJECTS	16438

Notwithstanding sections 123.01 and 123.15 of the Revised	16439
Code, the Director of Administrative Services may authorize the	16440
Departments of Mental Health, Mental Retardation and Developmental	16441
Disabilities, Agriculture, Job and Family Services, Rehabilitation	16442
and Correction, Youth Services, Public Safety, Transportation, and	16443
the Ohio Veterans' Home to administer any capital facilities	16444
projects, the estimated cost of which, including design fees,	16445
construction, equipment, and contingency amounts, is less than	16446
$1,500,000. Requests for authorization to administer capital	16447
facilities projects shall be made in writing to the Director of	16448
Administrative Services by the applicable state agency within	16449
sixty days after the effective date of the section of law in which	16450
the General Assembly initially makes an appropriation for the	16451
project. Upon the release of funds for the projects by the	16452
Controlling Board or the Director of Budget and Management, the	16453
agency may administer the capital project or projects for which	16454
agency administration has been authorized without the supervision,	16455
control, or approval of the Director of Administrative Services.	16456

A state agency authorized by the Director of Administrative	16457
Services to administer capital facilities projects pursuant to	16458
this section shall comply with the applicable procedures and	16459
guidelines established in Chapter 153. of the Revised Code.	16460

Section 255.10. SATISFACTION OF JUDGMENTS AND SETTLEMENTS	16461
AGAINST THE STATE	16462

Except as otherwise provided in this section, an	16463
appropriation contained in this act or in any other act may be	16464
used for the purpose of satisfying judgments, settlements, or	16465
administrative awards ordered or approved by the Court of Claims	16466
or by any other court of competent jurisdiction in connection with	16467
civil actions against the state. This authorization does not apply	16468
to appropriations that are to be applied to or used for payment of	16469
guarantees by or on behalf of the state, or for payments under	16470
lease agreements relating to or debt service on bonds, notes, or	16471
other obligations of the state. Notwithstanding any other section	16472
of law to the contrary, this authorization includes appropriations	16473
from funds into which proceeds or direct obligations of the state	16474
are deposited only to the extent that the judgment, settlement, or	16475
administrative award is for or represents capital costs for which	16476
the appropriation may otherwise be used and is consistent with the	16477
purpose for which any related obligations were issued or entered	16478
into. Nothing contained in this section is intended to subject the	16479
state to suit in any forum in which it is not otherwise subject to	16480
suit, and it is not intended to waive or compromise any defense or	16481
right available to the state in any suit against it.	16482

Section 257.10. CAPITAL RELEASES BY THE DIRECTOR OF BUDGET	16483
AND MANAGEMENT	16484

Notwithstanding section 126.14 of the Revised Code,	16485
appropriations for appropriation item C50101, Community-Based	16486
Correctional Facilities, appropriated from the Adult Correctional	16487
Building Fund (Fund 7027) to the Department of Rehabilitation and	16488
Correction, shall be released upon the written approval of the	16489
Director of Budget and Management. The appropriations from the	16490
Public School Building Fund (Fund 7021) and the School Building	16491
Program Assistance Fund (Fund 7032) to the School Facilities	16492
Commission, from the Clean Ohio Conservation Fund (Fund 7056), the	16493
State Capital Improvement Fund (Fund 7038), and the State Capital	16494
Improvements Revolving Loan Fund (Fund 7040) to the Public Works	16495
Commission, shall be released upon presentation of a request to	16496
release the funds, by the agency to which the appropriation has	16497
been made, to the Director of Budget and Management.	16498

Section 259.10. PREVAILING WAGE REQUIREMENT

16499

Except as provided in section 4115.04 of the Revised Code,	16500
moneys appropriated or reappropriated by the 127th General	16501
Assembly shall not be used for the construction of public	16502
improvements, as defined in section 4115.03 of the Revised Code,	16503
unless the mechanics, laborers, or workers engaged therein are	16504
paid the prevailing rate of wages prescribed in section 4115.04 of	16505
the Revised Code. Nothing in this section affects the wages and	16506
salaries established for state employees under Chapter 124. of the	16507
Revised Code, or collective bargaining agreements entered into by	16508
the state under Chapter 4117. of the Revised Code, while engaged	16509
on force account work, nor does this section interfere with the	16510
use of inmate and patient labor by the state.	16511

Section 261.10. CAPITAL FACILITIES LEASES

16512

Capital facilities for which appropriations are made from the	16513
Highway Safety Building Fund (Fund 7025), the Administrative	16514
Building Fund (Fund 7026), the Adult Correctional Building Fund	16515
(Fund 7027), and the Juvenile Correctional Building Fund (Fund	16516
7028) may be leased by the Ohio Building Authority to the	16517
Department of Public Safety, the Department of Youth Services,	16518
the Department of Administrative Services, and the Department of	16519
Rehabilitation and Correction, and other agreements may be made	16520
by the Ohio Building Authority and the departments with respect	16521
to the use or purchase of such capital facilities, or, subject to	16522
the approval of the director of the department or the commission,	16523
the Ohio Building Authority may lease the capital facilities to,	16524
and make other agreements with respect to the use or purchase of	16525
the capital facilities with, any governmental agency or nonprofit	16526
corporation having authority under law to own, lease, or operate	16527
the capital facilities. The director of the department or the	16528
commission may sublease the capital facilities to, and make other	16529
agreements with respect to the use or purchase of the capital	16530
facilities with, any such governmental agency or nonprofit	16531
corporation, which agreements may include provisions for	16532
transmittal of receipts of the agency or nonprofit corporation of	16533
any charges for the use of the facilities, all upon such terms	16534
and conditions as the parties may agree upon and subject to any	16535
other provision of law affecting the leasing, acquisition, or	16536
disposition of capital facilities by the parties.	16537

Section 263.10. AUTHORIZATION OF THE DIRECTOR OF BUDGET AND	16538
MANAGEMENT	16539

The Director of Budget and Management shall authorize both of	16540
the following:	16541

(A) The initial release of moneys for projects from the funds	16542
into which proceeds of direct obligations of the state are	16543
deposited; and	16544

(B) The expenditure or encumbrance of moneys from funds into	16545
which proceeds of direct obligations are deposited, but only after	16546
determining to the director's satisfaction that either of the	16547
following applies:	16548

(1) The application of the moneys to the particular project	16549
will not negatively affect any exemption or exclusion from federal	16550
income tax of the interest or interest equivalent on obligations	16551
issued to provide moneys to the particular fund.	16552

(2) Moneys for the project will come from the proceeds of	16553
obligations, the interest on which is not so excluded or exempt	16554
and which have been authorized as "taxable obligations" by the	16555
issuing authority.	16556

The director shall report any nonrelease of moneys pursuant	16557
to this section to the Governor, to the Speaker of the House of	16558
Representatives, to the President of the Senate, and to the agency	16559
for the use of which the project is intended.	16560

Section 265.10. SCHOOL FACILITIES ENCUMBRANCES AND	16561
REAPPROPRIATION	16562

At the request of the Executive Director of the Ohio School	16563
Facilities Commission, the Director of Budget and Management may	16564
cancel encumbrances for school district projects from a previous	16565
biennium if the district has not raised its local share of project	16566
costs within one year after receiving Controlling Board approval	16567
in accordance with section 3318.05 of the Revised Code. The	16568
Executive Director of the Ohio School Facilities Commission shall	16569
certify the amounts of these canceled encumbrances to the Director	16570
of Budget and Management on a quarterly basis. The amounts of the	16571
canceled encumbrances are hereby appropriated.	16572

Section 267.10. CERTIFICATE OF NEED REQUIREMENT

16573

An appropriation for a health care facility authorized under	16574
this act may not be released until the requirements of sections	16575
3702.51 to 3702.62 of the Revised Code have been met.	16576

Section 269.10. DISTRIBUTION OF PROCEEDS FROM ASBESTOS	16577
ABATEMENT LITIGATION	16578

All proceeds received by the state as a result of litigation,	16579
judgments, settlements, or claims, filed by or on behalf of any	16580
state agency, as defined by section 1.60 of the Revised Code, or	16581
state-supported or state-assisted institution of higher education,	16582
for damages or costs resulting from the use, removal, or hazard	16583
abatement of asbestos materials shall be deposited in the Asbestos	16584
Abatement Distribution Fund (Fund 6740). All funds deposited into	16585
the Asbestos Abatement Distribution Fund are hereby appropriated	16586
to the Attorney General. To the extent practicable, the proceeds	16587
placed in the Asbestos Abatement Distribution Fund shall be	16588
divided among the state agencies and state-supported or	16589
state-assisted institutions of higher education in accordance with	16590
the general provisions of the litigation regarding the percentage	16591
of recovery. Distribution of the proceeds to each state agency or	16592
state-supported or state-assisted institution of higher education	16593
shall be made in accordance with the Asbestos Abatement	16594
Distribution Plan to be developed by the Attorney General, the	16595
General Services Division within the Department of Administrative	16596
Services, and the Office of Budget and Management.	16597

In those circumstances where asbestos litigation proceeds are	16598
for reimbursement of expenditures made with funds outside the	16599
state treasury or damages to buildings not constructed with state	16600
appropriations, direct payments shall be made to the affected	16601
institutions of higher education. Any proceeds received for	16602
reimbursement of expenditures made with funds within the state	16603
treasury or damages to buildings occupied by state agencies shall	16604
be distributed to the affected agencies with an intrastate	16605
transfer voucher to the funds identified in the Asbestos Abatement	16606
Distribution Plan.	16607

These proceeds shall be used for additional asbestos	16608
abatement or encapsulation projects, or for other capital	16609
improvements, except that proceeds distributed to the General	16610
Revenue Fund and other funds that are not bond improvement funds	16611
may be used for any purpose. The Controlling Board may, for bond	16612
improvement funds, create appropriation items or increase	16613
appropriation authority in existing appropriation items equaling	16614
the amount of the proceeds. The amounts approved by the	16615
Controlling Board are hereby appropriated. The proceeds deposited	16616
in bond improvement funds shall not be expended until released by	16617
the Controlling Board, which shall require certification by the	16618
Director of Budget and Management that the proceeds are sufficient	16619
and available to fund the additional anticipated expenditures.	16620

Section 271.10. OBLIGATIONS ISSUED UNDER CHAPTER 151. OF THE	16621
REVISED CODE	16622

The capital improvements for which appropriations are made in	16623
this act from the Third Frontier Research and Development Fund	16624
(Fund 7011), the Job Ready Site Development Fund (Fund 7012), the	16625
Ohio Parks and Natural Resources Fund (Fund 7031), the School	16626
Building Program Assistance Fund (Fund 7032), the Higher Education	16627
Improvement Fund (Fund 7034), the State Capital Improvements Fund	16628
(Fund 7038), the Clean Ohio Conservation Fund (Fund 7056), the	16629
Clean Ohio Agricultural Easement Fund (Fund 7057), and the Clean	16630
Ohio Trail Fund (Fund 7061) are determined to be capital	16631
improvements and capital facilities for research and development,	16632
preparation of sites, natural resources, a statewide system of	16633
common schools, state-supported and state-assisted institutions	16634
of higher education, local subdivision capital improvement	16635
projects, and conservation purposes (under the Clean Ohio	16636
Program) and are designated as capital facilities to which	16637
proceeds of obligations issued under Chapter 151. of the Revised	16638
Code are to be applied.	16639

Section 273.10. OBLIGATIONS ISSUED UNDER CHAPTER 152. OF THE	16640
REVISED CODE	16641

The capital improvements for which appropriations are made in	16642
this act from the Highway Safety Building Fund (Fund 7025), the	16643
Administrative Building Fund (Fund 7026), the Adult Correctional	16644
Building Fund (Fund 7027), the Juvenile Correctional Building Fund	16645
(Fund 7028), and the Transportation Building Fund (Fund 7029) are	16646
determined to be capital improvements and capital facilities for	16647
housing state agencies and branches of state government and are	16648
designated as capital facilities to which proceeds of obligations	16649
issued under Chapter 152. of the Revised Code are to be applied.	16650

Section 273.20. OBLIGATIONS ISSUED UNDER CHAPTER 154. OF THE	16651
REVISED CODE	16652

The capital improvements for which appropriations are made in	16653
this act from the Cultural and Sports Facilities Building Fund	16654
(Fund 7030), the Mental Health Facilities Improvement Fund (Fund	16655
7033), and the Parks and Recreation Improvement Fund (Fund 7035)	16656
are determined to be capital improvements and capital facilities	16657
for housing state agencies and branches of government, mental	16658
hygiene and retardation, and parks and recreation and are	16659
designated as capital facilities to which proceeds of obligations	16660
issued under Chapter 154. of the Revised Code are to be applied.	16661

Section 275.10. TRANSFER OF OPEN ENCUMBRANCES

16662

Upon the request of the agency to which a capital project	16663
appropriation item is appropriated, the Director of Budget and	16664
Management may transfer open encumbrance amounts between separate	16665
encumbrances for the project appropriation item to the extent that	16666
any reductions in encumbrances are agreed to by the contracting	16667
vendor and the agency.	16668

Section 277.10. LITIGATION PROCEEDS TO THE ADMINISTRATIVE	16669
BUILDING FUND	16670

Any proceeds received by the state as the result of	16671
litigation or a settlement agreement related to any liability for	16672
the planning, design, engineering, construction, or construction	16673
management of facilities operated by the Department of	16674
Administrative Services shall be deposited into the Administrative	16675
Building Fund (Fund 7026).	16676

Section 279.10. COAL RESEARCH AND DEVELOPMENT BONDS

16677

The Ohio Public Facilities Commission, upon the request of	16678
the Director of the Ohio Coal Development Office with the advice	16679
of the Technical Advisory Committee created in section 1551.35 of	16680
the Revised Code and with the approval of the Director of the Air	16681
Quality Development Authority, is hereby authorized to issue and	16682
sell, in accordance with Section 15 of Article VIII, Ohio	16683
Constitution, and Chapter 151. of the Revised Code, and	16684
particularly sections 151.01 and 151.07 and other applicable	16685
sections of the Revised Code, bonds or other obligations of the	16686
state heretofore authorized by prior acts of the General Assembly.	16687
The obligations shall be issued, subject to applicable	16688
constitutional and statutory limitations, to provide sufficient	16689
moneys to the credit of the Coal Research and Development Fund	16690
created in section 1555.15 of the Revised Code to pay costs	16691
charged to the fund when due as estimated by the Director of the	16692
Ohio Coal Development Office.	16693

Section 281.10. OHIO ADMINISTRATIVE KNOWLEDGE SYSTEM PROJECT

16694

The Ohio Administrative Knowledge System (OAKS) shall be an	16695
enterprise resource planning system that replaces the state's	16696
central services infrastructure systems, including the Central	16697
Accounting System, the Human Resources/Payroll System, the Capital	16698
Improvements Projects Tracking System, the Fixed Assets Management	16699
System, and the Procurement System. The Department of	16700
Administrative Services, in conjunction with the Office of Budget	16701
and Management, may acquire the system, including, but not limited	16702
to, the enterprise resource planning software and installation and	16703
implementation thereof, pursuant to Chapter 125. of the Revised	16704
Code. Any lease-purchase arrangement utilized under Chapter 125.	16705
of the Revised Code, including any fractionalized interest therein	16706
as defined in division (N) of section 133.01 of the Revised Code,	16707
shall provide at the end of the lease period that OAKS shall	16708
become the property of the state.	16709

Section 283.10. Sections of this act prefixed with a section	16710
number in the 200s are and remain in full force and effect	16711
commencing on July 1, 2008, and terminating on June 30, 2010,	16712
for the purpose of drawing money from the state treasury in	16713
payment of liabilities lawfully incurred under those sections,	16714
and on June 30, 2010, and not before, the moneys hereby	16715
appropri1066ated lapse into the funds from which they are	16716
severally appropriated. If, under Section 1c of Article II, Ohio	16717
Constitution, the sections of this act prefixed with a section	16718
number in the 200s do not take effect until after July 1, 2008,	16719
the sections are and remain in full force and effect commencing	16720
on that effective date.	16721

Section 503.10. GENERAL OBLIGATIONS ADJUSTMENTS TO REFLECT	16722
TOBACCO SECURITIZATION	16723

In accordance with divisions (A)(5) and (6) of Section 518.03	16724
of H.B. 119 of the 127th General Assembly, the existing	16725
authorizations granted in prior acts of the General Assembly to	16726
issue and sell obligations under Section 2n of Article VIII, Ohio	16727
Constitution, to pay costs of facilities for (1) a system of	16728
common schools throughout the state is hereby reduced from	16729
$4,145,000,000 to $3,345,000,000, and (2) state-supported and	16730
state-assisted institutions of higher education is hereby reduced	16731
from $2,957,000,000 to $2,007,000,000.	16732

Section 503.20. On July 1, 2008, or as soon as possible	16733
thereafter, the Director of Budget and Management shall cancel any	16734
existing encumbrances against the Board of Regents' appropriation	16735
item 235624, Ohio Dental Loan Repayment, and re-establish them	16736
against the Department of Health's appropriation item 440624, Ohio	16737
Dental Loan Repayment. The amounts of the re-established	16738
encumbrances are hereby appropriated.	16739

On July 1, 2008, or as soon as possible thereafter, the	16740
Chancellor of the Board of Regents shall certify to the Director	16741
of Budget and Management the amount of cash and any outstanding	16742
encumbrances for the Dental Loan Repayment Program remaining in	16743
the National Health Services Corps – Ohio Loan Repayment Fund	16744
(Fund 3T00). The Director of Budget and Management shall transfer	16745
this amount in cash from the National Health Services Corps – Ohio	16746
Loan Repayment Fund (Fund 3T00) to the Federal Public Health	16747
Programs Fund (Fund 3920). In addition, the Director of Budget and	16748
Management shall cancel the outstanding Dental Loan Repayment	16749
Program encumbrances in the National Health Services Corps – Ohio	16750
Loan Repayment Fund (Fund 3T00) and re-establish these	16751
encumbrances in the Federal Public Health Programs Fund (Fund	16752
3920). The amounts of the re-established encumbrances are hereby	16753
appropriated.	16754

On and after the effective date of this section,	16755
administration of the Dental Loan Repayment Program is the	16756
responsibility of the Department of Health.	16757

Section 503.30. On July 1, 2008, the Director of Budget and	16758
Management shall cancel any existing encumbrances against	16759
appropriation item 235604, Physician Loan Repayment, and	16760
re-establish them against appropriation item 440628, Ohio	16761
Physician Loan Repayment. The amounts of the re-established	16762
encumbrances are hereby appropriated.	16763

On and after the effective date of this section,	16764
administration of the Physician Loan Repayment Program is the	16765
responsibility of the Department of Health.	16766

Section 515.10. SCHOOL FACILITIES COMMISSION REIMBURSEMENT	16767
FROM PROCEEDS OF TOBACCO SETTLEMENT BONDS	16768

Prior to January 1, 2009, the Executive Director of the Ohio	16769
School Facilities Commission shall report to the Director of	16770
Budget and Management the amount of funds expended between	16771
September 1, 2007, and June 30, 2008, from the Education	16772
Facilities Trust Fund (Fund N087) and from the Public School	16773
Building Fund (Fund 7021) that were eligible to be financed from	16774
the proceeds of the tax-exempt tobacco settlement bonds issued	16775
pursuant to section 183.51 of the Revised Code and were deposited	16776
into the School Building Program Assistance Fund (Fund 7032). Upon	16777
receipt of the report, the Director of Budget and Management may	16778
transfer cash, in the amount reported, from the tobacco settlement	16779
bond proceeds to each of the funds. Appropriations for the funds	16780
are hereby adjusted by the amounts of the cash transfers.	16781

Section 515.20. CORRECTIVE CASH TRANSFER

16782

On the effective date of this section, or as soon as possible	16783
thereafter, the Director of Budget and Management may transfer	16784
$34,549.45 in cash from the Coal Research and Development Bond	16785
Services Fund (Fund 7076) into the Coal Research and Development	16786
Fund (Fund 7046) to correct deposits that were mistakenly	16787
deposited into the Coal Research and Development Bond Services	16788
Fund (Fund 7076).	16789

Section 515.21. CORRECTIVE CASH TRANSFER

16790

On the effective date of this section, or as soon as possible	16791
thereafter, the Director of Budget and Management may transfer	16792
$5,538.11 in cash from the Coal Research and Development Fund	16793
(Fund 7046) into the Coal Research and Development Bond Services	16794
Fund (Fund 7076) to correct deposits that were mistakenly	16795
deposited into the Coal Research and Development Fund (Fund 7046).	16796

Section 515.30. TRANSFER FROM THE GENERAL REIMBURSEMENT FUND	16797
TO THE PUBLIC HEALTH PRIORITY TRUST FUND	16798

Notwithstanding any provision of law to the contrary, on July	16799
1, 2008, or as soon as possible thereafter, the Director of Budget	16800
and Management shall transfer $950,000 cash from the General	16801
Reimbursement Fund (Fund 1060) to the Public Health Priority Trust	16802
Fund (Fund L087). The amount transferred is hereby appropriated to	16803
appropriation item 440-432, Pneumococcal Vaccines for Children, in	16804
the Department of Health.	16805

Section 610.10. That Sections 315.10 and 555.19 of Am. Sub.	16806
H.B. 67 of the 127th General Assembly be amended to read as	16807
follows:	16808

Sec. 315.10. OHIO TURNPIKE COMMISSION NOISE MITIGATION PILOT	16809
PROJECT	16810

~~There is hereby created the Community Resolution Fund, which~~	16811
~~shall be in the custody of the Treasurer of State but shall not be~~	16812
~~part of the state treasury.~~ Notwithstanding any other provision of	16813
law to the contrary, ~~on the first day of July in each of 2007 and~~	16814
~~2008, or as soon as practicable thereafter in each of those years,~~	16815
~~the Treasurer of State shall transfer cash in the amount of~~	16816
~~$250,000~~the Department of Transportation shall enter into an	16817
agreement on a reimbursement basis with the Ohio Turnpike	16818
Commission for up to $500,000 from the Highway Operating Fund	16819
(Fund 002) ~~to the Community Resolution Fund~~. ~~The Treasurer of~~	16820
~~State~~Under the agreement, the Department of Transportation shall	16821
pay up to $250,000 from the fund ~~early~~ in fiscal year 2008 and up	16822
to $250,000 ~~early~~from the fund in fiscal year 2009 to the Ohio	16823
Turnpike Commission, which shall use the money for the study and	16824
pilot program required by ~~the~~this section.	16825

The Ohio Turnpike Commission shall perform a study of noise	16826
impact mitigation methods or techniques that may be used as an	16827
alternative to traditional sound barriers on the turnpike project.	16828
The study shall examine the viability of alternative noise impact	16829
mitigation methods or techniques that may be installed to	16830
alleviate traffic noise that is in excess of the criteria	16831
contained in the Ohio Department of Transportation's "Standard	16832
Procedures for the Analysis and Abatement of Highway Traffic	16833
Noise." After completing the study, but before ~~June 30~~December	16834
31, 2008, the Ohio Turnpike Commission shall commence a pilot	16835
program utilizing one or more alternative noise impact mitigation	16836
methods or techniques examined in the study, and shall submit a	16837
report containing the results of the pilot program and projected	16838
costs of further implementation to the Turnpike Legislative	16839
Review Committee not later than ~~December~~June 30, ~~2008~~2009.	16840
~~After the fiscal year 2009 payment of $250,000 is made to the~~	16841
~~Ohio Turnpike Commission, the Community Resolution Fund is~~	16842
~~abolished, and the Treasurer of State shall transfer any cash~~	16843
~~balance that remains credited to that fund to the Highway~~	16844
~~Operating Fund.~~	16845

Sec. 555.19. In fiscal year 2008, the Department of	16846
Transportation shall expend at least $400,000 in the township	16847
having the largest ~~geographic area~~population according to the	16848
most recent federal decennial census for a pilot program involving	16849
the installation and operation of a system of portable signal	16850
preemption devices. Use of the devices in the pilot program shall	16851
be in accordance with section 4511.031 of the Revised Code. The	16852
Department shall consult with appropriate township officials in	16853
implementing the pilot program.	16854

Section 610.11. That existing Sections 315.10 and 555.19 of	16855
Am. Sub. H.B. 67 of the 127th General Assembly are hereby	16856
repealed.	16857

Section 610.20. That Sections 203.10 and 203.50 of Am. Sub.	16858
H.B. 67 of the 127th General Assembly, as amended by Am. Sub.	16859
H.B. 119 of the 127th General Assembly, be amended to read as	16860
follows:	16861

Sec. 203.10. DOT DEPARTMENT OF TRANSPORTATION

16862

FUND

TITLE

FY 2008

FY 2009

16863

Transportation Planning and Research	16864

Highway Operating Fund Group	16865

002	771-411	Planning and Research - State	$	20,724,547	$	21,733,301	16866
002	771-412	Planning and Research - Federal	$	29,996,363	$	30,264,923	16867
TOTAL HOF Highway Operating							16868
Fund Group			$	50,720,910	$	51,998,224	16869
TOTAL ALL BUDGET FUND GROUPS -							16870
Transportation Planning							16871
and Research			$	50,720,910	$	51,998,224	16872

Highway Construction	16873

Highway Operating Fund Group	16874

002	772-421	Highway Construction - State	$	528,722,188	$	504,184,419	16875
002	772-422	Highway Construction - Federal	$	1,103,979,148	$	1,086,733,759	16876
002	772-424	Highway Construction - Other	$	106,439,000	$	100,379,155	16877
002	772-437	GARVEE Debt Service - State	$	10,321,300	$	19,273,500	16878
002	772-438	GARVEE Debt Service - Federal	$	113,915,900	$	139,015,000	16879
212	772-426	Highway Infrastructure Bank - Federal	$	4,303,173	$	4,018,649	16880
212	772-427	Highway Infrastructure Bank - State	$	8,268,315	$	10,209,272	16881
212	772-429	Highway Infrastructure Bank - Local	$	11,000,000	$	11,499,999	16882
212	772-430	Infrastructure Debt Reserve Title 23-49	$	1,500,000	$	1,500,000	16883
213	772-431	Roadway Infrastructure Bank - State	$	1,000,000	$	1,000,000	16884
213	772-432	Roadway Infrastructure Bank - Local	$	6,000,000	$	6,000,000	16885
213	772-433	Infrastructure Debt Reserve - State	$	2,000,000	$	2,000,000	16886
TOTAL HOF Highway Operating							16887
Fund Group			$	1,897,449,024	$	1,885,813,753	16888

Highway Capital Improvement Fund Group	16889

042	772-723		Highway Construction - Bonds		$	200,000,000		$	100,000,000		16890
TOTAL 042 Highway Capital Improvement Fund Group					$	200,000,000		$	100,000,000		16891

Infrastructure Bank Obligations Fund Group	16892

045	772-428	Highway Infrastructure Bank - Bonds	$	450,000,000	$	400,000,000	16893
TOTAL 045 Infrastructure Bank							16894
Obligations Fund Group			$	450,000,000	$	400,000,000	16895
TOTAL ALL BUDGET FUND GROUPS -							16896
Highway Construction			$	2,547,449,024	$	2,385,813,753	16897

Highway Maintenance	16898

Highway Operating Fund Group	16899

002	773-431	Highway Maintenance - State	$	403,252,901		$	417,915,187	16900
TOTAL HOF Highway Operating								16901
Fund Group			$	403,252,901		$	417,915,187	16902
					16903

TOTAL ALL BUDGET FUND GROUPS -											16904
Highway Maintenance					$	403,252,901		$	417,915,187		16905

Transportation Infrastructure	16906

State Special Revenue Fund Group	16907

5Z2	774-610	Motorist Service Signs	$	$	11,200,000	16908
TOTAL SSR State Special Revenue Fund Group			$	$	11,200,000	16909
TOTAL ALL BUDGET FUND GROUPS - Transportation Infrastructure			$	$	11,200,000	16910

Public Transportation	16911

Highway Operating Fund Group	16912

002	775-452	Public Transportation - Federal	$	25,471,589	$	30,391,763	16913
002	775-454	Public Transportation - Other	$	1,500,000	$	1,500,000	16914
002	775-459	Elderly and Disabled Special Equipment	$	4,730,000	$	4,730,000	16915
212	775-408	Transit Infrastructure Bank - Local	$	2,500,000	$	812,685	16916
212	775-455	Title 49 Infrastructure Bank - State	$	476,485	$	312,795	16917
213	775-457	Transit Infrastructure Bank - State	$	500,000	$	312,082	16918
213	775-460	Transit Infrastructure Bank - Local	$	1,000,000	$	1,000,000	16919
TOTAL HOF Highway Operating							16920
Fund Group			$	36,178,074	$	39,059,325	16921
TOTAL ALL BUDGET FUND GROUPS -							16922
Public Transportation			$	36,178,074	$	39,059,325	16923

Rail Transportation	16924

Federal Special Revenue Fund Group	16925

3B9	776-662		Rail Transportation - Federal		$	10,000		$	10,000		16926
TOTAL FED Federal Special Revenue Fund Group					$	10,000		$	10,000		16927

Highway Operating Fund Group	16928

002	776-462	Grade Crossings - Federal	$	15,000,000	$	15,000,000	16929
TOTAL HOF Highway Operating							16930
Fund Group			$	15,000,000	$	15,000,000	16931

State Special Revenue Fund Group	16932

4N4	776-663	Panhandle Lease Reserve Payments	$	762,500	$	763,700	16933
4N4	776-664	Rail Transportation - Other	$	2,111,500	$	2,111,500	16934
TOTAL SSR State Special Revenue Fund Group			$	2,874,000	$	2,875,200	16935

TOTAL ALL BUDGET FUND GROUPS -											16936
Rail Transportation					$	17,884,000		$	17,885,200		16937

Aviation	16938

State Special Revenue Fund Group	16939

5W9	777-615		County Airport Maintenance		$	570,000		$	570,000		16940
TOTAL SSR State Special Revenue Fund Group					$	570,000		$	570,000		16941

Highway Operating Fund Group	16942

002	777-472	Airport Improvements - Federal	$	405,000	$	405,000	16943
002	777-475	Aviation Administration	$	5,210,000	$	5,358,100	16944
213	777-477	Aviation Infrastructure Bank - State	$	2,000,000	$	3,500,000	16945
213	777-478	Aviation Infrastructure Bank - Local	$	5,996,118	$	6,000,000	16946
TOTAL HOF Highway Operating							16947
Fund Group			$	13,611,118	$	15,263,100	16948
TOTAL ALL BUDGET FUND GROUPS -							16949
Aviation			$	14,181,118	$	15,833,100	16950

Administration	16951

Highway Operating Fund Group	16952

002	779-491	Administration - State	$	120,262,864	$	122,601,493	16953
TOTAL HOF Highway Operating							16954
Fund Group			$	120,262,864	$	122,601,493	16955
TOTAL ALL BUDGET FUND GROUPS -							16956
Administration			$	120,262,864	$	122,601,493	16957

Debt Service	16958

Highway Operating Fund Group	16959

002	770-003	Administration - State - Debt Service	$	10,555,300	$	3,614,700	16960
TOTAL HOF Highway Operating							16961
Fund Group			$	10,555,300	$	3,614,700	16962
TOTAL ALL BUDGET FUND GROUPS -							16963
Debt Service			$	10,555,300	$	3,614,700	16964

TOTAL Department of Transportation	16965

TOTAL FED Federal Special Revenue Fund Group	$	10,000	$	10,000	16966
TOTAL HOF Highway Operating					16967
Fund Group	$	2,547,030,191	$	2,551,265,782	16968
TOTAL 042 Highway Capital					16969
Improvement Fund Group	$	200,000,000	$	100,000,000	16970
TOTAL 045 Infrastructure Bank					16971
Obligations Fund Group	$	450,000,000	$	400,000,000	16972
TOTAL SSR State Special Revenue Fund Group	$	3,444,000	$	~~3,445,200~~ 14,645,200	16973
TOTAL ALL BUDGET FUND GROUPS	$	3,200,484,191	$	~~3,054,720,982~~ 3,065,920,982	16974

DEPUTY INSPECTOR GENERAL FOR ODOT FUNDING

16975

Pursuant to section 121.51 of the Revised Code, the Director	16976
of Budget and Management, in conjunction with the Inspector	16977
General, shall prepare a schedule to transfer the necessary	16978
amounts from the Highway Operating Fund to the Deputy Inspector	16979
General for ODOT Fund to pay for the activities of the Deputy	16980
Inspector General. The amounts transferred are hereby	16981
appropriated.	16982

Sec. 203.50. PUBLIC ACCESS ROADS FOR STATE FACILITIES

16983

Of the foregoing appropriation item 772-421, Highway	16984
Construction - State, $5,000,000 shall be used in each fiscal year	16985
during the fiscal year 2008-2009 biennium by the Department of	16986
Transportation for the construction, reconstruction, or	16987
maintenance of public access roads, including support features, to	16988
and within state facilities owned or operated by the Department of	16989
Natural Resources.	16990

Notwithstanding section 5511.06 of the Revised Code, of the	16991
foregoing appropriation item 772-421, Highway Construction -	16992
State, $2,228,000 in each fiscal year of the fiscal year 2008-2009	16993
biennium shall be used by the Department of Transportation for the	16994
construction, reconstruction, or maintenance of park drives or	16995
park roads within the boundaries of metropolitan parks.	16996

Included in the foregoing appropriation item 772-421, Highway	16997
Construction - State, the department may perform related road work	16998
on behalf of the Ohio Expositions Commission at the state	16999
fairgrounds, including reconstruction or maintenance of public	17000
access roads and support features, to and within fairground	17001
facilities as requested by the commission and approved by the	17002
Director of Transportation.	17003

HIGHWAY CONSTRUCTION - FEDERAL

17004

Of the foregoing appropriation item 772-422, Highway	17005
Construction - Federal, $200,000 in fiscal year 2008 shall be used	17006
for the Cleveland Metropolitan Park District West Creek Project.	17007

PUBLIC SCHOOL ENTRANCE IMPROVEMENTS

17008

Of the foregoing appropriation item 779-491,	17009
Administration-State, $4,000,000 in fiscal year 2008, shall be	17010
used by the Department of Transportation to make grants available	17011
for state highway improvements at public school entrances under	17012
the following conditions:	17013

(A) The school is receiving assistance from the Ohio School	17014
Facilities Commission for the renovation or construction of new	17015
school facilities.	17016

(B) The state highway improvements are to be made at	17017
entrances within school zones.	17018

Grant awards shall be limited to $500,000 per school	17019
district, and are contingent on local government officials or the	17020
participating school district, or both, matching 25 per cent of	17021
the improvement cost.	17022

LIQUIDATION OF UNFORESEEN LIABILITIES

17023

Any appropriation made to the Department of Transportation,	17024
Highway Operating Fund, not otherwise restricted by law, is	17025
available to liquidate unforeseen liabilities arising from	17026
contractual agreements of prior years when the prior year	17027
encumbrance is insufficient.	17028

Section 610.21. That existing Sections 203.10 and 203.50 of	17029
Am. Sub. H.B. 67 of the 127th General Assembly, as amended by Am.	17030
Sub. H.B. 119 of the 127th General Assembly, are hereby repealed.	17031

Section 610.30. That Section 512.70 of Am. Sub. H.B. 100 of	17032
the 127th General Assembly be amended to read as follows:	17033

Sec. 512.70. The Administrator of Workers' Compensation	17034
shall completely transition from use of the Micro Insurance	17035
Reserve Analysis System to a different system or different version	17036
of that system to determine the reserves for use in establishing	17037
premium rates assessed for the purposes of Chapter 4121., 4123.,	17038
4127., or 4131. of the Revised Code on or before ~~June 30~~July 1,	17039
2008. A contract between the Administrator and a vendor for the	17040
System in existence on the effective date of this section shall	17041
expire in accordance with the terms of the contract, and the	17042
Administrator may renew or extend that contract only for a period	17043
of time that does not extend past June 30, 2008.	17044

The Administrator shall transition to a reserve analysis	17045
system that is characterized as transparent in nature and for that	17046
purpose of transparency, satisfies both of the following criteria:	17047

(A) The manner in which the system uses data can be	17048
understood in general terms by employers who are subject to	17049
Chapters 4121., 4123., 4127., and 4131. of the Revised Code and	17050
other persons interested in use of the system;	17051

(B) The type of data the system uses in making reserve	17052
analysis can be explained to employers who are subject to Chapters	17053
4121., 4123., 4127., and 4131. of the Revised Code and other	17054
persons interested in use of the system.	17055

The Administrator shall communicate information describing	17056
the manner in which the new reserve analysis system uses data and	17057
the type of data the system uses in making reserve analysis to	17058
employers who are subject to Chapters 4121., 4123., 4127., and	17059
4131. of the Revised Code and to any other persons who request	17060
such information.	17061

Section 610.31. That existing Section 512.70 of Am. Sub. H.B.	17062
100 of the 127th General Assembly is hereby repealed.	17063

Section 610.40. That Sections 207.20.50, 207.20.70,	17064
207.30.10, 207.30.20, 207.30.30, 235.10, 261.10, 263.30.10,	17065
269.30.70, 269.40.50, 269.50.30, 275.10, 293.10, 299.10, 309.10,	17066
309.30.13, 309.30.30, 309.30.41, 309.30.42, 309.40.33,	17067
337.30.43, 337.40.15, 369.10, 375.10, 405.10, 407.10, 512.03,	17068
512.35, and 518.03 of Am. Sub. H.B. 119 of the 127th General	17069
Assembly be amended to read as follows:	17070

Sec. 207.20.50. MULTI-AGENCY RADIO COMMUNICATIONS SYSTEM

17071

Effective with the implementation of the Multi-Agency Radio	17072
Communications System, the ~~State Chief Information Officer~~	17073
Department of Administrative Services shall collect user fees	17074
from participants in the system. ~~The~~Under the direction of the	17075
Director of Administrative Services, the State Chief Information	17076
Officer, with the advice of the Multi-Agency Radio Communications	17077
System Steering Committee and the Director of Budget and	17078
Management, shall determine the amount of the fees and the manner	17079
by which the fees shall be collected. Such user charges shall	17080
comply with the applicable cost principles issued by the federal	17081
Office of Management and Budget. All moneys from user charges and	17082
fees shall be deposited in the state treasury to the credit of	17083
the Multi-Agency Radio Communications System Administration Fund	17084
(Fund 5C2), which is hereby established in the state treasury.	17085
All interest income derived from the investment of the fund shall	17086
accrue to the fund.	17087

Sec. 207.20.70. OAKS SUPPORT ORGANIZATION

17088

The foregoing appropriation item 100-635, OAKS Support	17089
Organization, shall be used by the ~~Office of Information~~	17090
~~Technology~~Department of Administrative Services to support the	17091
operating costs associated with the implementation and	17092
maintenance of the state's enterprise resource planning system,	17093
OAKS, consistent with its responsibilities under this section and	17094
Chapters 125. and 126. of the Revised Code. The OAKS Support	17095
Organization shall operate and maintain the human capital	17096
management and financial management modules of the state's	17097
enterprise resource planning system to support statewide human	17098
resources and financial management activities administered by the	17099
Department of Administrative Services' human resources division	17100
and the Office of Budget and Management. The OAKS Support	17101
Organization shall recover the costs to establish, operate, and	17102
maintain the OAKS system through intrastate transfer voucher	17103
billings to the Department of Administrative Services and the	17104
Office of Budget and Management. Effective July 1, 2007, the	17105
Department of Administrative Services, with the approval of the	17106
Director of Budget and Management, shall include the recovery of	17107
the costs of administering the human capital management module of	17108
the OAKS System within the human resources services payroll rate.	17109
These revenues shall be deposited to the credit of the Human	17110
Resources Services Fund (Fund 125). Amounts deposited under this	17111
section are hereby appropriated to appropriation item 100-622,	17112
Human Resources Division-Operating. Not less than quarterly, the	17113
Department of Administrative Services shall process the intrastate	17114
transfer billings to transfer cash from the Human Resources	17115
Services Fund (Fund 125) to the OAKS Support Organization Fund	17116
(Fund 5EB) to pay for the OAKS Support Organization costs.	17117

Sec. 207.30.10. CENTRALIZED GATEWAY ENHANCEMENTS FUND

17118

(A) As used in this section, "Ohio Business Gateway" refers	17119
to the internet-based system operated by the ~~Office of Information~~	17120
~~Technology~~Department of Administrative Services with the advice	17121
of the Ohio Business Gateway Steering Committee established under	17122
section 5703.57 of the Revised Code. The Ohio Business Gateway is	17123
established to provide businesses a central web site where	17124
various filings and payments are submitted on-line to government.	17125
The information is then distributed to the various government	17126
entities that interact with the business community.	17127

(B) As used in this section:

17128

(1) "State Portal" refers to the official web site of the	17129
state, operated by the ~~Office of Information Technology~~Department	17130
of Administrative Services.	17131

(2) "Shared Hosting Environment" refers to the computerized	17132
system operated by the ~~Office of Information Technology~~Department	17133
of Administrative Services for the purpose of providing	17134
capability for state agencies to host web sites.	17135

(C) There is hereby created in the state treasury the	17136
Centralized Gateway Enhancements Fund (Fund 5X3). The foregoing	17137
appropriation item 100-634, Centralized Gateway Enhancements,	17138
shall be used by the ~~Office of Information Technology~~Department	17139
of Administrative Services to pay the costs of enhancing,	17140
expanding, and operating the infrastructure of the Ohio Business	17141
Gateway, State Portal, and Shared Hosting Environment. ~~The~~Under	17142
the direction of the Director of Administrative Services, the	17143
State Chief Information Officer shall submit periodic spending	17144
plans to the Director of Budget and Management to justify	17145
operating transfers to the fund from the General Revenue Fund.	17146
Upon approval, the Director of Budget and Management shall	17147
transfer approved amounts to the fund, not to exceed the amount	17148
of the annual appropriation in each fiscal year. The spending	17149
plans may be based on the recommendations of the Ohio Business	17150
Gateway Steering Committee or its successor.	17151

Sec. 207.30.20. MAJOR IT PURCHASES AND CONTRACTS

17152

The Director of Administrative Services shall, on the	17153
effective date of this amendment, replace the Director and Chief	17154
Information Officer of the Office of Information Technology in all	17155
contracts executed pursuant to section 125.18 of the Revised Code	17156
and in matters relating to those contracts. Contracts entered into	17157
prior to the effective date of this amendment shall remain in full	17158
force and effect.	17159

Under the direction of the Director of Administrative	17160
Services, the State Chief Information Officer shall compute the	17161
amount of revenue attributable to the amortization of all	17162
equipment purchases and capitalized systems from appropriation	17163
item 100-607, IT ~~Service~~Services Delivery; appropriation item	17164
100-617, Major IT Purchases; and appropriation item CAP-837, Major	17165
IT Purchases, which is recovered by the Office of Information	17166
Technology as part of the rates charged by the IT Service	17167
Delivery Fund (Fund 133) created in section 125.15 of the Revised	17168
Code. The Director of Budget and Management may transfer cash in	17169
an amount not to exceed the amount of amortization computed from	17170
the IT Service Delivery Fund (Fund 133) to the Major IT Purchases	17171
Fund (Fund 4N6).	17172

On or before June 30, 2008, any unencumbered amounts of the	17173
foregoing appropriation item 100-607, IT Services Delivery, that	17174
are attributable to implementation of the NextGen Network for	17175
fiscal year 2008 are hereby appropriated for the same purpose for	17176
fiscal year 2009.	17177

Sec. 207.30.30. INFORMATION TECHNOLOGY ASSESSMENT

17178

~~The~~Under the direction of the Director of Administrative	17179
Services, the State Chief Information Officer, with the approval	17180
of the Director of Budget and Management, may establish an	17181
information technology assessment for the purpose of recovering	17182
the cost of selected infrastructure and statewide programs. Such	17183
assessment shall comply with applicable cost principles issued by	17184
the federal Office of Management and Budget. The information	17185
technology assessment shall be charged to all organized bodies,	17186
offices, or agencies established by the laws of the state for the	17187
exercise of any function of state government except for the	17188
General Assembly, any legislative agency, the Supreme Court, the	17189
other courts of record in Ohio, or any judicial agency, the	17190
Adjutant General, the Bureau of Workers' Compensation, and	17191
institutions administered by a board of trustees. Any state-entity	17192
exempted by this section may utilize the infrastructure or	17193
statewide program by participating in the information technology	17194
assessment. All charges for the information technology assessment	17195
shall be deposited to the credit of the IT Governance Fund (Fund	17196
229).	17197

Sec. 235.10. CSR CAPITOL SQUARE REVIEW AND ADVISORY BOARD

17198

General Revenue Fund	17199

GRF	874-100	Personal Services	$	2,057,000	$	~~2,057,000~~ 2,201,612	17200
GRF	874-320	Maintenance and Equipment	$	1,085,837	$	1,080,837	17201
TOTAL GRF General Revenue Fund			$	3,142,837	$	~~3,137,837~~ 3,282,449	17202

General Services Fund Group	17203

4G5	874-603	Capitol Square Education Center and Arts	$	15,000	$	15,000	17204
4S7	874-602	Statehouse Gift Shop/Events	$	650,484	$	650,484	17205
TOTAL GSF General Services							17206
Fund Group			$	665,484	$	665,484	17207

Underground Parking Garage	17208

208	874-601	Underground Parking Garage Operations	$	2,706,993	$	2,706,993	17209
TOTAL UPG Underground Parking							17210
Garage			$	2,706,993	$	2,706,993	17211
TOTAL ALL BUDGET FUND GROUPS			$	6,515,314	$	~~6,510,314~~ 6,654,926	17212

Sec. 261.10. BDP BOARD OF DEPOSIT

17214

General Services Fund Group	17215

4M2	974-601	Board of Deposit	$	1,676,000	$	1,676,000	17216
TOTAL GSF General Services Fund							17217
Group			$	1,676,000	$	1,676,000	17218
TOTAL ALL BUDGET FUND GROUPS			$	1,676,000	$	1,676,000	17219

BOARD OF DEPOSIT EXPENSE FUND

17220

Upon receiving certification of expenses from the Treasurer	17221
of State, the Director of Budget and Management shall transfer	17222
cash from the Investment Earnings Redistribution Fund (Fund 608)	17223
to the Board of Deposit Expense Fund (Fund 4M2). The latter fund	17224
shall be used pursuant to section 135.02 of the Revised Code to	17225
pay for any and all necessary expenses of the Board of Deposit or	17226
for banking charges and fees required for the operation of the	17227
State of Ohio Regular Account.	17228

Sec. 263.30.10. UNCLAIMED FUNDS TRANSFER

17229

(A) Notwithstanding division (A) of section 169.05 of the	17230
Revised Code, upon the request of the Director of Budget and	17231
Management, the Director of Commerce, prior to June 30, 2008,	17232
shall transfer to the Job Development Initiatives Fund (Fund 5AD)	17233
an amount not to exceed $5,000,000 in cash of the unclaimed funds	17234
that have been reported by the holders of unclaimed funds under	17235
section 169.05 of the Revised Code, regardless of the allocation	17236
of the unclaimed funds described under that section.	17237

Notwithstanding division (A) of section 169.05 of the Revised	17238
Code, upon the request of the Director of Budget and Management,	17239
the Director of Commerce, prior to June 30, 2009, shall transfer	17240
to the Job Development Initiatives Fund (Fund 5AD) an amount not	17241
to exceed $24,400,000 in cash of the unclaimed funds that have	17242
been reported by the holders of unclaimed funds under section	17243
169.05 of the Revised Code, regardless of the allocation of the	17244
unclaimed funds described under that section.	17245

(B) Notwithstanding division (A) of section 169.05 of the	17246
Revised Code, upon the request of the Director of Budget and	17247
Management, the Director of Commerce, prior to June 30, 2008,	17248
shall transfer to the State Special Projects Fund (Fund 4F2) an	17249
amount not to exceed ~~$2,500,000~~$5,000,000 of the unclaimed funds	17250
that have been reported by the holders of unclaimed funds under	17251
section 169.05 of the Revised Code, regardless of the allocation	17252
of the unclaimed funds described under that section.	17253

Notwithstanding division (A) of section 169.05 of the Revised	17254
Code, upon the request of the Director of Budget and Management,	17255
the Director of Commerce, prior to June 30, 2009, shall transfer	17256
to the State Special Projects Fund (Fund 4F2) an amount not to	17257
exceed ~~$2,500,000~~$1,000,000 in cash of the unclaimed funds that	17258
have been reported by the holders of unclaimed funds under	17259
section 169.05 of the Revised Code, regardless of the allocation	17260
of the unclaimed funds described under that section.	17261

Sec. 269.30.70. FOUNDATION FUNDING

17262

The foregoing appropriation item 200-550, Foundation Funding,	17263
includes $75,000,000 in each fiscal year for the state education	17264
aid offset due to the change in public utility valuation as a	17265
result of Am. Sub. S.B. 3 and Am. Sub. S.B. 287, both of the 123rd	17266
General Assembly. This amount represents the total state education	17267
aid offset due to the valuation change for school districts and	17268
joint vocational school districts from all relevant appropriation	17269
line item sources. Upon certification by the Department of	17270
Education, in consultation with the Department of Taxation, to the	17271
Director of Budget and Management of the actual state aid offset,	17272
the cash transfer from Fund 053, appropriation item 200-900,	17273
School District Property Tax Replacement - Utility, shall be	17274
decreased or increased by the Director of Budget and Management to	17275
match the certification in accordance with section 5727.84 of the	17276
Revised Code.	17277

The foregoing appropriation item 200-550, Foundation Funding,	17278
includes $58,000,000 in fiscal year 2008 and $145,000,000 in	17279
fiscal year 2009 for the state education aid offset because of the	17280
changes in tangible personal property valuation as a result of Am.	17281
Sub. H.B. 66 of the 126th General Assembly. This amount represents	17282
the total state education aid offset because of the valuation	17283
change for school districts and joint vocational school districts	17284
from all relevant appropriation item sources. Upon certification	17285
by the Department of Education of the actual state education aid	17286
offset to the Director of Budget and Management, the cash transfer	17287
from Fund 047, appropriation item 200-909, School District	17288
Property Tax Replacement - Business, shall be decreased or	17289
increased by the Director of Budget and Management to match the	17290
certification in accordance with section 5751.21 of the Revised	17291
Code.	17292

Of the foregoing appropriation item 200-550, Foundation	17293
Funding, up to $425,000 shall be expended in each fiscal year for	17294
court payments under section ~~2151.357~~2151.362 of the Revised	17295
Code; an amount shall be available in each fiscal year to fund up	17296
to 225 full-time equivalent approved GRADS teacher grants under	17297
division (N) of section 3317.024 of the Revised Code; an amount	17298
shall be available in each fiscal year to make payments to school	17299
districts under division (A)(3) of section 3317.022 of the	17300
Revised Code; an amount shall be available in each fiscal year to	17301
make payments to school districts under division (F) of section	17302
3317.022 of the Revised Code; and up to $30,000,000 in each	17303
fiscal year shall be reserved for payments under sections	17304
3317.026, 3317.027, and 3317.028 of the Revised Code except that	17305
the Controlling Board may increase the $30,000,000 amount if	17306
presented with such a request from the Department of Education.	17307

Of the foregoing appropriation item 200-550, Foundation	17308
Funding, up to $19,770,000 in fiscal year 2008 and up to	17309
$20,545,200 in fiscal year 2009 shall be used to provide	17310
additional state aid to school districts for special education	17311
students under division (C)(3) of section 3317.022 of the Revised	17312
Code, except that the Controlling Board may increase these amounts	17313
if presented with such a request from the Department of Education	17314
at the final meeting of the fiscal year; up to $2,000,000 in each	17315
fiscal year shall be reserved for Youth Services tuition payments	17316
under section 3317.024 of the Revised Code; and up to $52,000,000	17317
in each fiscal year shall be reserved to fund the state	17318
reimbursement of educational service centers under section 3317.11	17319
of the Revised Code and the section of ~~this act~~Am. Sub. H.B. 119	17320
of the 127th General Assembly entitled "EDUCATIONAL SERVICE	17321
CENTERS FUNDING." An amount shall be available for special	17322
education weighted funding under division (C)(1) of section	17323
3317.022 and division (D)(1) of section 3317.16 of the Revised	17324
Code.	17325

Of the foregoing appropriation item 200-550, Foundation	17326
Funding, an amount shall be available in each fiscal year to be	17327
used by the Department of Education for transitional aid for	17328
school districts and joint vocational school districts. Funds	17329
shall be distributed under the sections of ~~this act~~Am. Sub. H.B.	17330
119 of the 127th General Assembly entitled "TRANSITIONAL AID FOR	17331
CITY, LOCAL, AND EXEMPTED VILLAGE SCHOOL DISTRICTS" and	17332
"TRANSITIONAL AID FOR JOINT VOCATIONAL SCHOOL DISTRICTS."	17333

Of the foregoing appropriation item 200-550, Foundation	17334
Funding, up to $1,000,000 in each fiscal year shall be used by the	17335
Department of Education for a program to pay for educational	17336
services for youth who have been assigned by a juvenile court or	17337
other authorized agency to any of the facilities described in	17338
division (A) of the section of ~~this act~~Am. Sub. H.B. 119 of the	17339
127th General Assembly entitled "PRIVATE TREATMENT FACILITY	17340
PROJECT."	17341

Of the foregoing appropriation item 200-550, Foundation	17342
Funding, up to $3,700,000 in each fiscal year shall be used for	17343
school breakfast programs. Of this amount, up to $900,000 shall be	17344
used in each fiscal year by the Department of Education to	17345
contract with the Children's Hunger Alliance to expand access to	17346
child nutrition programs consistent with the organization's	17347
continued ability to meet specified performance measures as	17348
detailed in the contract. Of this amount, the Children's Hunger	17349
Alliance shall use at least $150,000 in each fiscal year to	17350
subcontract with an appropriate organization or organizations to	17351
expand summer food participation in underserved areas of the	17352
state, consistent with those organizations' continued ability to	17353
meet specified performance measures as detailed in the	17354
subcontracts. The remainder of the appropriation shall be used to	17355
partially reimburse school buildings within school districts that	17356
are required to have a school breakfast program under section	17357
3313.813 of the Revised Code, at a rate decided by the Department.	17358

Of the foregoing appropriation item 200-550, Foundation	17359
Funding, up to $8,686,000 in fiscal year 2008 and up to $8,722,860	17360
in fiscal year 2009 shall be used to operate the school choice	17361
program in the Cleveland Municipal School District under sections	17362
3313.974 to 3313.979 of the Revised Code.	17363

Of the portion of the funds distributed to the Cleveland	17364
Municipal School District under this section, up to $11,901,887 in	17365
each fiscal year shall be used to operate the school choice	17366
program in the Cleveland Municipal School District under sections	17367
3313.974 to 3313.979 of the Revised Code.	17368

Of the foregoing appropriation item 200-550, Foundation	17369
Funding, $3,312,165 in each fiscal year shall be used in	17370
conjunction with funding appropriated under appropriation item	17371
200-431, School Improvement Initiatives, to help support districts	17372
in the development and implementation of their continuous	17373
improvements plans and provide technical assistance and support in	17374
accordance with Title I of the "No Child Left Behind Act of 2001."	17375

The remaining portion of appropriation item 200-550,	17376
Foundation Funding, shall be expended for the public schools of	17377
city, local, exempted village, and joint vocational school	17378
districts, including base-cost funding, special education speech	17379
service enhancement funding, career-technical education weight	17380
funding, career-technical education associated service funding,	17381
teacher training and experience funding, charge-off supplement,	17382
and excess cost supplement under sections 3317.022, 3317.023,	17383
3317.0216, and 3317.16 of the Revised Code.	17384

Appropriation items 200-502, Pupil Transportation, 200-521,	17385
Gifted Pupil Program, 200-540, Special Education Enhancements, and	17386
200-550, Foundation Funding, other than specific set-asides, are	17387
collectively used in each fiscal year to pay state formula aid	17388
obligations for school districts and joint vocational school	17389
districts under Chapter 3317. of the Revised Code. The first	17390
priority of these appropriation items, with the exception of	17391
specific set-asides, is to fund state formula aid obligations	17392
under Chapter 3317. of the Revised Code. It may be necessary to	17393
reallocate funds among these appropriation items or use excess	17394
funds from other general revenue fund appropriation items in the	17395
Department of Education's budget in each fiscal year, in order to	17396
meet state formula aid obligations. If it is determined that it is	17397
necessary to transfer funds among these appropriation items or to	17398
transfer funds from other General Revenue Fund appropriations in	17399
the Department of Education's budget to meet state formula aid	17400
obligations, the Department of Education shall seek approval from	17401
the Controlling Board to transfer funds as needed.	17402

Sec. 269.40.50. START-UP FUNDS

17403

Funds appropriated for the purpose of providing start-up	17404
grants to Title IV-A Head Start and Title IV-A Head Start Plus	17405
agencies in fiscal year 2004 and fiscal year 2005 for the	17406
provision of services to children eligible for Title IV-A services	17407
under the Title IV-A Head Start or Title IV-A Head Start Plus	17408
programs shall be reimbursed to the General Revenue Fund as	17409
follows:	17410

(A) If, for fiscal year 2008, an entity that was a Title IV-A	17411
Head Start or Title IV-A Head Start Plus agency will not be an	17412
early learning agency or early learning provider, the entity shall	17413
repay the entire amount of the start-up grant it received in	17414
fiscal year 2004 and fiscal year 2005 not later than June 30,	17415
2009, in accordance with a payment schedule agreed to by the	17416
Department of Education.	17417

(B) If an entity that was a Title IV-A Head Start or Title	17418
IV-A Head Start Plus agency in fiscal year 2004 or fiscal year	17419
2005 will be an early learning agency or early learning provider	17420
in fiscal year 2008 and fiscal year 2009, the entity shall be	17421
allowed to retain any amount of the start-up grant it received,	17422
unless division (D) of this section applies to the entity. In that	17423
case, the entity shall repay the entire amount of the obligation	17424
described in that division not later than June 30, 2009.	17425

(C) Within ninety days after ~~the effective date of this~~	17426
~~section~~June 30, 2007, the Title IV-A Head Start agencies, Title	17427
IV-A Head Start Plus agencies, and the Department of Education	17428
shall determine the repayment schedule for amounts owed under	17429
division (A) of this section. These amounts shall be paid to the	17430
state not later than June 30, 2009.	17431

(D) If an entity that was a Title IV-A Head Start or Title	17432
IV-A Head Start Plus agency in fiscal year 2004 or fiscal year	17433
2005 owed the state any portion of the start-up grant amount	17434
during fiscal year 2006 or fiscal year 2007 but failed to repay	17435
the entire amount of the obligation by June 30, 2007, the entity	17436
shall be given an extension for repayment through June 30, 2009,	17437
before any amounts remaining due and payable to the state are	17438
referred to the Attorney General for collection under section	17439
131.02 of the Revised Code.	17440

(E) Any Title IV-A Head Start or Title IV-A Head Start Plus	17441
start-up grants that are retained by early learning agencies or	17442
early learning providers pursuant to this section shall be	17443
reimbursed to the General Revenue Fund when the early learning	17444
program ceases or is no longer funded from Title IV-A or if an	17445
early learning agency's or early learning provider's participation	17446
in the early learning program ceases or is terminated.	17447

Sec. 269.50.30. EDUCATIONAL SERVICE CENTERS FUNDING

17448

(A) As used in this section:

17449

(1) "Internet- or computer-based community school" has the	17450
same meaning as in section 3314.02 of the Revised Code.	17451

(2) "Service center ADM" has the same meaning as in section	17452
3317.11 of the Revised Code.	17453

(B) Notwithstanding division (F) of section 3317.11 of the	17454
Revised Code, no funds shall be provided under that division to an	17455
educational service center in either fiscal year for any pupils of	17456
a city or exempted village school district unless an agreement to	17457
provide services under section 3313.843 of the Revised Code was	17458
entered into by January 1, 1997, except that funds shall be	17459
provided to an educational service center for any pupils of a city	17460
school district if the agreement to provide services was entered	17461
into within one year of the date upon which such district changed	17462
from a local school district to a city school district.	17463

If an educational service center that entered into an	17464
agreement by January 1, 1997, with a city or exempted village	17465
school district to provide services under section 3313.843 of the	17466
Revised Code ceases to operate because all of the local school	17467
districts that constituted the territory of the service center	17468
have severed from the service center pursuant to section 3311.059	17469
of the Revised Code, another educational service center, by	17470
resolution of its governing board, may assume the obligations of	17471
the original service center to provide services to the city or	17472
exempted village school district under that agreement in fiscal	17473
year 2009. If that other service center assumes those obligations	17474
to provide services to the city or exempted village school	17475
district, that service center shall be considered to be the	17476
service center that entered into the agreement by January 1, 1997,	17477
and, accordingly, may receive funds under division (F) of section	17478
3317.11 of the Revised Code in accordance with this section in	17479
fiscal year 2009 for pupils of that city or exempted village	17480
school district.	17481

(C) Notwithstanding any provision of the Revised Code to the	17482
contrary, an educational service center that sponsors a community	17483
school under Chapter 3314. of the Revised Code in either fiscal	17484
year may include the students of that community school in its	17485
service center ADM for purposes of state funding under division	17486
(F) of section 3317.11 of the Revised Code, unless the community	17487
school is an Internet- or computer-based community school. A	17488
service center shall include the community school students in its	17489
service center ADM only to the extent that the students are not	17490
already so included, and only in accordance with guidelines issued	17491
by the Department of Education. If the students of a community	17492
school sponsored by an educational service center are included in	17493
the service center ADM of another educational service center,	17494
those students shall be removed from the service center ADM of the	17495
other educational service center and added to the service center	17496
ADM of the community school's sponsoring service center. The	17497
General Assembly authorizes this procedure as an incentive for	17498
educational service centers to take over sponsorship of community	17499
schools from the State Board of Education as the State Board's	17500
sponsorship is phased out in accordance with Sub. H.B. 364 of the	17501
124th General Assembly. No student of an Internet- or	17502
computer-based community school shall be counted in the service	17503
center ADM of any educational service center. The Department shall	17504
pay educational service centers under division (F) of section	17505
3317.11 of the Revised Code for community school students included	17506
in their service center ADMs under this division only if	17507
sufficient funds earmarked within appropriation item 200-550,	17508
Foundation Funding, for payments under that division remain after	17509
first paying for students attributable to their local and client	17510
school districts, in accordance with divisions (B) and (D) of this	17511
section.	17512

(D) If insufficient funds are earmarked within appropriation	17513
item 200-550, Foundation Funding, for payments under division (F)	17514
of section 3317.11 of the Revised Code and division (C) of this	17515
section in fiscal year 2008 or fiscal year 2009, the Department	17516
shall prioritize the distribution of the earmarked funds as	17517
follows:	17518

(1) The Department shall first distribute to each educational	17519
service center the per-student amount specified in division (F) of	17520
section 3317.11 of the Revised Code for each student in its	17521
service center ADM attributable to the local school districts	17522
within the service center's territory.	17523

(2) The Department shall distribute the remaining funds in	17524
each fiscal year to each educational service center for the	17525
students in its service center ADM attributable to each city and	17526
exempted village school district that had entered into an	17527
agreement with an educational service center for that fiscal year	17528
under section 3313.843 of the Revised Code by January 1, 1997, up	17529
to the per-student amount specified in division (F) of section	17530
3317.11 of the Revised Code. If insufficient funds remain to pay	17531
each service center the full amount specified in division (F) of	17532
that section for each such student, the Department shall	17533
distribute the remaining funds to each service center	17534
proportionally, on a per-student basis for each such student,	17535
unless that proportional per-student amount exceeds the amount	17536
specified in division (F)(1) of that section. In that case, the	17537
Department shall distribute the per-student amount specified in	17538
division (F)(1) of that section to each service center for each	17539
such student and shall distribute the remainder proportionally, on	17540
a per-student basis for each such student, to the multi-county	17541
service centers described in division (F)(2) of that section.	17542

(3) If the Department has paid each service center under	17543
divisions (D)(1) and (2) of this section, the full amount	17544
specified in division (F) of section 3317.11 of the Revised Code	17545
for each student attributable to its local school districts and	17546
its client school districts described in division (D)(2) of this	17547
section the Department shall distribute any remaining funds	17548
proportionally, on a per-student basis, to each service center	17549
that sponsors a community school, other than an Internet- or	17550
computer-based community school, for the students included in the	17551
service center ADM under division (C) of this section. These	17552
payments shall not exceed per student the amount specified in	17553
division (F) of section 3317.11 of the Revised Code.	17554

Sec. 275.10. PAY EMPLOYEE BENEFITS FUNDS

17555

Accrued Leave Liability Fund Group	17556

806	995-666	Accrued Leave Fund	$	69,584,560	$	76,038,787	17557
807	995-667	Disability Fund	$	40,104,713	$	39,309,838	17558
TOTAL ALF Accrued Leave Liability							17559
Fund Group			$	109,689,273	$	115,348,625	17560

Agency Fund Group	17561

124	995-673	Payroll Deductions	$	2,125,000,000	$	2,175,000,000	17562
808	995-668	State Employee Health Benefit Fund	$	499,240,000	$	550,922,742	17563
809	995-669	Dependent Care Spending Account	$	2,969,635	$	2,969,635	17564
810	995-670	Life Insurance Investment Fund	$	2,113,589	$	2,229,834	17565
811	995-671	Parental Leave Benefit Fund	$	3,994,806	$	4,234,495	17566
813	995-672	Health Care Spending Account	$	12,000,000	$	12,000,000	17567
TOTAL AGY Agency Fund Group			$	2,645,318,030	$	2,747,356,706	17568

TOTAL ALL BUDGET FUND GROUPS

2,755,007,303

2,862,705,331

17569

ACCRUED LEAVE LIABILITY FUND

17570

The foregoing appropriation item 995-666, Accrued Leave Fund,	17571
shall be used to make payments from the Accrued Leave Liability	17572
Fund (Fund 806), pursuant to section 125.211 of the Revised Code.	17573
If it is determined by the Director of Budget and Management that	17574
additional amounts are necessary, the amounts are appropriated.	17575

STATE EMPLOYEE DISABILITY LEAVE BENEFIT FUND

17576

The foregoing appropriation item 995-667, Disability Fund,	17577
shall be used to make payments from the State Employee Disability	17578
Leave Benefit Fund (Fund 807), pursuant to section 124.83 of the	17579
Revised Code. If it is determined by the Director of Budget and	17580
Management that additional amounts are necessary, the amounts are	17581
appropriated.	17582

PAYROLL WITHHOLDING FUND

17583

The foregoing appropriation item 995-673, Payroll Deductions,	17584
shall be used to make payments from the Payroll Withholding Fund	17585
(Fund 124). If it is determined by the Director of Budget and	17586
Management that additional appropriation amounts are necessary,	17587
such amounts are hereby appropriated.	17588

STATE EMPLOYEE HEALTH BENEFIT FUND

17589

The foregoing appropriation item 995-668, State Employee	17590
Health Benefit Fund, shall be used to make payments from the State	17591
Employee Health Benefit Fund (Fund 808), pursuant to section	17592
124.87 of the Revised Code. If it is determined by the Director of	17593
Budget and Management that additional amounts are necessary, the	17594
amounts are appropriated.	17595

DEPENDENT CARE SPENDING ACCOUNT

17596

The foregoing appropriation item 995-669, Dependent Care	17597
Spending Account, shall be used to make payments from the	17598
Dependent Care Spending Account (Fund 809) to employees eligible	17599
for dependent care expenses. If it is determined by the Director	17600
of Budget and Management that additional amounts are necessary,	17601
the amounts are appropriated.	17602

LIFE INSURANCE INVESTMENT FUND

17603

The foregoing appropriation item 995-670, Life Insurance	17604
Investment Fund, shall be used to make payments from the Life	17605
Insurance Investment Fund (Fund 810) for the costs and expenses of	17606
the state's life insurance benefit program pursuant to section	17607
125.212 of the Revised Code. If it is determined by the Director	17608
of Budget and Management that additional amounts are necessary,	17609
the amounts are appropriated.	17610

PARENTAL LEAVE BENEFIT FUND

17611

The foregoing appropriation item 995-671, Parental Leave	17612
Benefit Fund, shall be used to make payments from the Parental	17613
Leave Benefit Fund (Fund 811) to employees eligible for parental	17614
leave benefits pursuant to section 124.137 of the Revised Code. If	17615
it is determined by the Director of Budget and Management that	17616
additional amounts are necessary, the amounts are appropriated.	17617

HEALTH CARE SPENDING ACCOUNT

17618

There is hereby established in the State Treasury the Health	17619
Care Spending Account Fund (Fund 813). The foregoing appropriation	17620
item 995-672, Health Care Spending Account, shall be used to make	17621
payments from the fund. The fund shall be under the supervision of	17622
the Department of Administrative Services and shall be used to	17623
make payments pursuant to state employees' participation in a	17624
flexible spending account for non-reimbursed health care expenses	17625
and pursuant to Section 125 of the Internal Revenue Code. All	17626
income derived from the investment of the fund shall accrue to the	17627
fund. If it is determined by the Director of Administrative	17628
Services that additional appropriation amounts are necessary, the	17629
Director of Administrative Services may request that the Director	17630
of Budget and Management increase such amounts. Such amounts are	17631
hereby appropriated.	17632

At the request of the Director of Administrative Services,	17633
the Director of Budget and Management shall transfer up to	17634
$145,000 from the General Revenue Fund to the Health Care Spending	17635
Account Fund during fiscal years 2008 and 2009. This cash shall be	17636
transferred as needed to provide adequate cash flow for the Health	17637
Care Spending Account Fund during fiscal year 2008 and fiscal year	17638
2009. If funds are available at the end of fiscal years 2008 and	17639
2009, the Director of Budget and Management shall transfer cash up	17640
to the amount previously transferred in the respective year, plus	17641
interest income, back from the Health Care Spending Account (Fund	17642
813) to the General Revenue Fund.	17643

CASH TRANSFER TO ACCRUED LEAVE FUND

17644

The Director of Budget and Management may transfer	17645
$100,080.79 in cash from the Dependent Care Spending Account Fund	17646
(Fund 809) to the Accrued Leave Fund (Fund 806) to correct an	17647
intrastate transfer voucher from the Department of Natural	17648
Resources that was mistakenly deposited into the Dependent Care	17649
Spending Account Fund.	17650

Sec. 293.10. DOH DEPARTMENT OF HEALTH

17651

General Revenue Fund	17652

GRF	440-407	Animal Borne Disease and Prevention	$	2,327,101	$	2,327,101	17653
GRF	440-412	Cancer Incidence Surveillance System	$	1,002,619	$	1,002,619	17654
GRF	440-413	Local Health Department Support	$	3,786,794	$	3,786,794	17655
GRF	440-416	Child and Family Health Services	$	9,522,874	$	9,622,874	17656
GRF	440-418	Immunizations	$	9,400,615	$	9,400,615	17657
GRF	440-425	Abstinence and Adoption Education	$	500,000	$	500,000	17658
GRF	440-431	Free Clinic Liability Insurance	$	250,000	$	250,000	17659
GRF	440-437	Healthy Ohio	$	1,502,618	$	2,855,553	17660
GRF	440-438	Breast and Cervical Cancer Screening	$	2,500,000	$	2,500,000	17661
GRF	440-444	AIDS Prevention and Treatment	$	7,158,127	$	7,158,127	17662
GRF	440-446	Infectious Disease Prevention	$	200,000	$	200,000	17663
GRF	440-451	Lab and Public Health Prevention Programs	$	6,085,250	$	6,085,250	17664
GRF	440-452	Child and Family Health Services Match	$	1,024,017	$	1,024,017	17665
GRF	440-453	Health Care Quality Assurance	$	10,253,728	$	10,253,728	17666
GRF	440-454	Local Environmental Health	$	889,752	$	889,752	17667
GRF	440-459	Help Me Grow	$	10,923,397	$	14,041,847	17668
GRF	440-505	Medically Handicapped Children	$	10,791,784	$	10,791,784	17669
GRF	440-507	Targeted Health Care Services Over 21	$	1,681,023	$	1,681,023	17670
GRF	440-511	Uncompensated Care and Emergency Medical Assistance	$	0	$	3,500,000	17671
TOTAL GRF General Revenue Fund			$	79,799,699	$	87,871,084	17672

General Services Fund Group	17673

142	440-646	Agency Health Services	$	3,461,915	$	3,461,915	17674
211	440-613	Central Support Indirect Costs	$	28,884,707	$	28,884,707	17675
473	440-622	Lab Operating Expenses	$	4,954,045	$	4,954,045	17676
683	440-633	Employee Assistance Program	$	1,208,214	$	1,208,214	17677
698	440-634	Nurse Aide Training	$	170,000	$	170,000	17678
TOTAL GSF General Services							17679
Fund Group			$	38,678,881	$	38,678,881	17680

Federal Special Revenue Fund Group	17681

320	440-601	Maternal Child Health Block Grant	$	30,666,635	$	30,666,635	17682
387	440-602	Preventive Health Block Grant	$	7,826,659	$	7,826,659	17683
389	440-604	Women, Infants, and Children	$	230,077,451	$	230,077,451	17684
391	440-606	Medicaid/Medicare	$	24,850,959	$	24,850,959	17685
392	440-618	Federal Public Health Programs	$	136,778,215	$	136,778,215	17686
TOTAL FED Federal Special Revenue							17687
Fund Group			$	430,199,919	$	430,199,919	17688

State Special Revenue Fund Group	17689

4D6	440-608	Genetics Services	$	3,317,000	$	3,317,000	17690
4F9	440-610	Sickle Cell Disease Control	$	1,035,344	$	1,035,344	17691
4G0	440-636	Heirloom Birth Certificate	$	5,000	$	5,000	17692
4G0	440-637	Birth Certificate Surcharge	$	5,000	$	5,000	17693
4L3	440-609	Miscellaneous Expenses	$	446,468	$	446,468	17694
4P4	440-628	Ohio Physician Loan Repayment	$	0	$	476,870	17695
4T4	440-603	Child Highway Safety	$	233,894	$	233,894	17696
4V6	440-641	Save Our Sight	$	1,767,994	$	1,767,994	17697
470	440-647	Fee Supported Programs	$	27,996,243	$	25,905,140	17698
471	440-619	Certificate of Need	$	869,000	$	898,000	17699
477	440-627	Medically Handicapped Children Audit	$	3,693,016	$	3,693,016	17700
5B5	440-616	Quality, Monitoring, and Inspection	$	838,479	$	838,479	17701
5CB	440-640	Poison Control Centers	$	150,000	$	150,000	17702
5CN	440-645	Choose Life	$	75,000	$	75,000	17703
5C0	440-615	Alcohol Testing and Permit	$	1,455,405	$	1,455,405	17704
5D6	440-620	Second Chance Trust	$	1,054,951	$	1,054,951	17705
5EC	440-650	Health Emergency	$	15,312,500	$	0	17706
5ED	440-651	Smoke Free Indoor Air	$	800,000	$	800,000	17707
5G4	440-639	Adoption Services	$	20,000	$	20,000	17708
5L1	440-623	Nursing Facility Technical Assistance Program	$	664,282	$	698,595	17709
5Z7	440-624	Ohio Dental Loan Repayment	$	0	$	140,000	17710
610	440-626	Radiation Emergency Response	$	850,000	$	850,000	17711
666	440-607	Medically Handicapped Children - County Assessments	$	14,320,687	$	14,320,687	17712
TOTAL SSR State Special Revenue							17713
Fund Group			$	74,910,263	$	~~57,569,973~~ 58,186,843	17714

Holding Account Redistribution Fund Group	17715

R14	440-631	Vital Statistics	$	70,000	$	70,000	17716
R48	440-625	Refunds, Grants Reconciliation, and Audit Settlements	$	20,000	$	20,000	17717
TOTAL 090 Holding Account							17718
Redistribution Fund Group			$	90,000	$	90,000	17719
TOTAL ALL BUDGET FUND GROUPS			$	623,678,762	$	~~614,409,857~~ 615,026,727	17720

Sec. 299.10. OHS OHIO HISTORICAL SOCIETY

17722

General Revenue Fund	17723

GRF	360-501	Operating Subsidy	$	3,649,244	$	3,649,252	17724
GRF	360-502	Site and Museum Operations	$	8,501,781	$	~~8,501,788~~ 8,357,176	17725
GRF	360-504	Ohio Preservation Office	$	417,516	$	415,381	17726
GRF	360-505	National Afro-American Museum	$	754,884	$	754,884	17727
GRF	360-506	Hayes Presidential Center	$	514,323	$	514,323	17728
GRF	360-508	State Historical Grants	$	853,000	$	775,000	17729
TOTAL GRF General Revenue Fund			$	14,690,748	$	14,610,628	17730
TOTAL ALL BUDGET FUND GROUPS			$	14,690,748	$	~~14,610,628~~ 14,466,016	17731

SUBSIDY APPROPRIATION

17732

Upon approval by the Director of Budget and Management, the	17733
foregoing appropriation items shall be released to the Ohio	17734
Historical Society in quarterly amounts that in total do not	17735
exceed the annual appropriations. The funds and fiscal records of	17736
the society for fiscal years 2008 and 2009 shall be examined by	17737
independent certified public accountants approved by the Auditor	17738
of State, and a copy of the audited financial statements shall be	17739
filed with the Office of Budget and Management. The society shall	17740
prepare and submit to the Office of Budget and Management the	17741
following:	17742

(A) An estimated operating budget for each fiscal year of the	17743
biennium. The operating budget shall be submitted at or near the	17744
beginning of each calendar year.	17745

(B) Financial reports, indicating actual receipts and	17746
expenditures for the fiscal year to date. These reports shall be	17747
filed at least semiannually during the fiscal biennium.	17748

The foregoing appropriations shall be considered to be the	17749
contractual consideration provided by the state to support the	17750
state's offer to contract with the Ohio Historical Society under	17751
section 149.30 of the Revised Code.	17752

STATE ARCHIVES

17753

Of the foregoing appropriation item 360-501, Operating	17754
Subsidy, $300,000 in each fiscal year shall be used for the State	17755
Archives, Library, and Artifact Collections program.	17756

HAYES PRESIDENTIAL CENTER

17757

If a United States government agency, including, but not	17758
limited to, the National Park Service, chooses to take over the	17759
operations or maintenance of the Hayes Presidential Center, in	17760
whole or in part, the Ohio Historical Society shall make	17761
arrangements with the National Park Service or other United States	17762
government agency for the efficient transfer of operations or	17763
maintenance.	17764

HISTORICAL GRANTS

17765

Of the foregoing appropriation item 360-508, State Historical	17766
Grants, $60,000 in fiscal year 2008 shall be distributed to the	17767
Paul Laurence Dunbar Home, $75,000 in each fiscal year shall be	17768
distributed to the Center for Holocaust and Humanity Education	17769
located at the Hebrew Union College-Jewish Institute of Religion	17770
in Cincinnati, $350,000 in each fiscal year shall be distributed	17771
to the Western Reserve Historical Society, $350,000 in each fiscal	17772
year shall be distributed to the Cincinnati Museum Center, and up	17773
to $18,000 in fiscal year 2008 shall be distributed to the	17774
Muskingum River Underground Railroad Historic Marker Project.	17775

PROCESSING FEES

17776

The Ohio Historical Society shall not charge or retain an	17777
administrative, service, or processing fee for distributing money	17778
that the General Assembly appropriates to the Society for grants	17779
or subsidies that the Society provides to other entities for their	17780
site-related programs.	17781

TRANSFER FOR STATEHOUSE TOURS AND EDUCATION

17782

On June 1, 2008, or as soon as possible thereafter, the	17783
Director of Budget and Management shall transfer $12,297 cash from	17784
GRF appropriation item 360-502, Site and Museum Operations, to the	17785
Statehouse Gift Shop/Events Fund (Fund 4S70) in the Capitol Square	17786
Review and Advisory Board to support Statehouse tours and	17787
education staff.	17788

Sec. 309.10. JFS DEPARTMENT OF JOB AND FAMILY SERVICES

17789

General Revenue Fund	17790

GRF	600-321	Support Services					17791
		State	$	50,785,978	$	52,571,413	17792
		Federal	$	10,460,286	$	11,290,237	17793
		Support Services Total	$	61,246,264	$	63,861,650	17794
GRF	600-410	TANF State	$	267,619,061	$	267,619,061	17795
GRF	600-413	Child Care Match/Maintenance of Effort	$	84,120,596	$	84,120,596	17796
GRF	600-416	Computer Projects					17797
		State	$	115,383,181	$	116,419,033	17798
		Federal	$	21,488,920	$	21,192,117	17799
		Computer Projects Total	$	136,872,101	$	137,611,150	17800
GRF	600-417	Medicaid Provider Audits	$	2,000,000	$	2,000,000	17801
GRF	600-420	Child Support Administration	$	8,541,446	$	10,641,446	17802
GRF	600-421	Office of Family Stability	$	4,614,932	$	4,614,932	17803
GRF	600-423	Office of Children and Families	$	5,650,000	$	5,900,000	17804
GRF	600-425	Office of Ohio Health Plans					17805
		State	$	22,500,000	$	22,500,000	17806
		Federal	$	23,324,848	$	23,418,368	17807
		Office of Ohio Health Plans Total	$	45,824,848	$	45,918,368	17808
GRF	600-502	Administration - Local	$	34,014,103	$	34,014,103	17809
GRF	600-511	Disability Financial Assistance	$	22,128,480	$	25,335,908	17810
GRF	600-512	Non-TANF Disaster Assistance	$	1,000,000	$	1,000,000	17811
GRF	600-521	Entitlement Administration - Local	$	130,000,000	$	130,000,000	17812
GRF	600-523	Children and Families Services	$	78,115,135	$	78,115,135	17813
GRF	600-525	Health Care/Medicaid					17814
		State	$	3,371,917,993	$	3,603,598,928	17815
		Federal	$	5,173,236,576	$	5,736,989,273	17816
		Health Care Total	$	8,545,154,569	$	9,340,588,201	17817
GRF	600-526	Medicare Part D	$	254,397,401	$	271,854,640	17818
GRF	600-528	Adoption Services					17819
		State	$	37,520,466	$	43,978,301	17820
		Federal	$	41,304,043	$	49,196,065	17821
		Adoption Services Total	$	78,824,509	$	93,174,366	17822
GRF	600-529	Capital Compensation Program	$	7,000,000	$	0	17823
GRF	600-534	Adult Protective Services	$	500,000	$	500,000	17824
TOTAL GRF General Revenue Fund							17825
		State	$	4,497,808,772	$	4,754,783,496	17826
		Federal	$	5,269,814,673	$	5,842,086,060	17827
		GRF Total	$	9,767,623,445	$	10,596,869,556	17828

General Services Fund Group	17829

4A8	600-658	Child Support Collections	$	26,680,794	$	~~26,680,794~~ 31,929,211	17830
4R4	600-665	BCII Services/Fees	$	36,974	$	36,974	17831
5BG	600-653	Managed Care Assessment	$	210,655,034	$	222,667,304	17832
5C9	600-671	Medicaid Program Support	$	80,120,048	$	80,120,048	17833
5DL	600-639	Medicaid Revenue and Collections	$	51,966,785	$	56,296,844	17834
5N1	600-677	County Technologies	$	1,000,000	$	1,000,000	17835
5P5	600-692	Health Care Services	$	93,000,000	$	62,000,000	17836
613	600-645	Training Activities	$	135,000	$	135,000	17837
TOTAL GSF General Services							17838
Fund Group			$	463,594,635	$	~~448,936,964~~ 454,185,381	17839

Federal Special Revenue Fund Group	17840

3AW	600-675	Faith Based Initiatives	$	1,000,000	$	1,000,000	17841
3A2	600-641	Emergency Food Distribution	$	2,900,000	$	3,500,000	17842
3D3	600-648	Children's Trust Fund Federal	$	2,040,524	$	2,040,524	17843
3F0	600-623	Health Care Federal	$	1,209,188,383	$	1,211,196,561	17844
3F0	600-650	Hospital Care Assurance Match	$	343,239,047	$	343,239,047	17845
3G5	600-655	Interagency Reimbursement	$	1,469,763,073	$	1,513,855,965	17846
3H7	600-617	Child Care Federal	$	207,269,463	$	200,167,593	17847
3N0	600-628	IV-E Foster Care Maintenance	$	153,963,142	$	153,963,142	17848
3S5	600-622	Child Support Projects	$	534,050	$	534,050	17849
3V0	600-688	Workforce Investment Act	$	232,568,453	$	233,082,144	17850
3V4	600-678	Federal Unemployment Programs	$	147,411,858	$	152,843,414	17851
3V4	600-679	Unemployment Compensation Review Commission - Federal	$	3,092,890	$	3,191,862	17852
3V6	600-689	TANF Block Grant	$	1,037,739,200	$	1,085,861,099	17853
3W3	600-659	TANF/Title XX Transfer	$	10,081,377	$	6,672,366	17854
327	600-606	Child Welfare	$	48,514,502	$	47,947,309	17855
331	600-686	Federal Operating	$	53,963,318	$	56,263,225	17856
384	600-610	Food Stamps and State Administration	$	160,237,060	$	153,147,118	17857
385	600-614	Refugee Services	$	10,196,547	$	11,057,826	17858
395	600-616	Special Activities/Child and Family Services	$	5,723,131	$	5,717,151	17859
396	600-620	Social Services Block Grant	$	114,479,464	$	114,474,085	17860
396	600-651	Second Harvest Food Banks	$	5,500,000	$	5,500,000	17861
397	600-626	Child Support	$	303,661,307	$	303,538,962	17862
398	600-627	Adoption Maintenance/ Administration	$	318,172,168	$	317,483,676	17863
TOTAL FED Federal Special Revenue							17864
Fund Group			$	5,841,238,957	$	5,926,277,119	17865

State Special Revenue Fund Group	17866

198	600-647	Children's Trust Fund	$	6,788,522	$	6,788,522	17867
4A9	600-607	Unemployment Compensation Administration Fund	$	12,273,062	$	12,188,996	17868
4A9	600-694	Unemployment Compensation Review Commission	$	1,726,938	$	1,811,004	17869
4E3	600-605	Nursing Home Assessments	$	4,759,914	$	4,759,914	17870
4E7	600-604	Child and Family Services Collections	$	300,000	$	300,000	17871
4J5	600-613	Nursing Facility Bed Assessments	$	34,613,984	$	34,613,984	17872
4J5	600-618	Residential State Supplement Payments	$	15,700,000	$	15,700,000	17873
4K1	600-621	ICF/MR Bed Assessments	$	19,332,437	$	19,332,437	17874
4R3	600-687	Banking Fees	$	800,000	$	800,000	17875
4Z1	600-625	HealthCare Compliance	$	10,000,000	$	10,000,000	17876
5AJ0	600-631	Money Follows the Person	$	0	$	4,400,000	17877
5DB	600-637	Military Injury Grants	$	2,000,000	$	2,000,000	17878
5ES	600-630	Food Assistance	$	500,000	$	500,000	17879
5F2	600-667	Building Consolidation	$	250,000	$	250,000	17880
5F3	600-668	Building Consolidation	$	1,000,000	$	1,000,000	17881
5Q9	600-619	Supplemental Inpatient Hospital Payments	$	56,125,998	$	56,125,998	17882
5R2	600-608	Medicaid-Nursing Facilities	$	175,000,000	$	175,000,000	17883
5S3	600-629	MR/DD Medicaid Administration and Oversight	$	1,620,960	$	1,620,960	17884
5U3	600-654	Health Care Services Administration	$	9,867,284	$	12,000,349	17885
5U6	600-663	Children and Family Support	$	4,928,718	$	4,928,718	17886
5Z9	600-672	TANF Quality Control Reinvestments	$	520,971	$	546,254	17887
651	600-649	Hospital Care Assurance Program Fund	$	231,893,404	$	231,893,404	17888
TOTAL SSR State Special Revenue							17889
Fund Group			$	590,002,192	$	~~592,160,540~~ 596,560,540	17890

Agency Fund Group	17891

192	600-646	Support Intercept - Federal	$	110,000,000	$	110,000,000	17892
5B6	600-601	Food Stamp Intercept	$	2,000,000	$	2,000,000	17893
583	600-642	Support Intercept - State	$	16,000,000	$	16,000,000	17894
TOTAL AGY Agency Fund Group			$	128,000,000	$	128,000,000	17895

Holding Account Redistribution Fund Group	17896

R12	600-643	Refunds and Audit Settlements	$	3,600,000	$	3,600,000	17897
R13	600-644	Forgery Collections	$	10,000	$	10,000	17898
TOTAL 090 Holding Account Redistribution Fund Group			$	3,610,000	$	3,610,000	17899
TOTAL ALL BUDGET FUND GROUPS			$	16,794,069,229	$	~~17,695,854,179~~ 17,705,502,596	17900

Sec. 309.30.13. CHILDREN'S HOSPITALS

17902

(A) As used in this section:

17903

"Children's hospital" means a hospital that primarily serves	17904
patients eighteen years of age and younger and is excluded from	17905
Medicare prospective payment in accordance with 42 C.F.R.	17906
412.23(d).	17907

"Medicaid inpatient cost-to-charge ratio" means the historic	17908
Medicaid inpatient cost-to-charge ratio applicable to a hospital	17909
as described in rules adopted by the Director of Job and Family	17910
Services in paragraph (B)(2) of rule 5101:3-2-22 of the	17911
Administrative Code.	17912

(B) Notwithstanding paragraph (C)(5) of rule 5101:3-2-07.9 of	17913
the Administrative Code and except as provided in division (C) of	17914
this section, the Director of Job and Family Services shall pay a	17915
children's hospital that meets the criteria in paragraphs (E)(1)	17916
and (2) of rule 5101:3-2-07.9 of the Administrative Code, for each	17917
cost outlier claim made in fiscal years 2008 and 2009, an amount	17918
that is the product of the hospital's allowable charges and the	17919
hospital's Medicaid inpatient cost-to-charge ratio.	17920

(C) The Director of Job and Family Services shall cease	17921
paying a children's hospital for a cost outlier claim under the	17922
methodology in division (B) of this section and revert to paying	17923
the hospital for such a claim according to methodology in	17924
paragraph (A)(6) or (C)(5) of rule 5101:3-2-07.9 of the	17925
Administrative Code, as applicable, when the difference between	17926
the total amount the Director has paid according to the	17927
methodology in division (B) of this section for such claims and	17928
the total amount the Director would have paid according to the	17929
methodology in paragraph (A)(6) or (C)(5) of rule 5101:3-2-07.9 of	17930
the Administrative Code, as the applicable paragraph existed on	17931
June 30, 2007, for such claims, exceeds the sum of the state funds	17932
and corresponding federal match earmarked in division (F) of this	17933
section and reappropriated in division (G) of this section for the	17934
applicable fiscal year.	17935

(D) The Director of Job and Family Services shall make	17936
supplemental Medicaid payments to hospitals for inpatient services	17937
under a program modeled after the program the Department of Job	17938
and Family Services was required to create for fiscal years 2006	17939
and 2007 in Section 206.66.79 of Am. Sub. H.B. 66 of the 126th	17940
General Assembly if the difference between the total amount the	17941
Director has paid according to the methodology in division (B) of	17942
this section for cost outlier claims and the total amount the	17943
Director would have paid according to the methodology in paragraph	17944
(A)(6) or (C)(5) of rule 5101:3-2-07.9 of the Administrative Code	17945
for such claims, as the applicable paragraph existed on June 30,	17946
2007, does not require the expenditure of all state and federal	17947
funds earmarked in division (F) of this section for the applicable	17948
fiscal year.	17949

(E) The Director of Job and Family Services shall not adopt,	17950
amend, or rescind any rules that would result in decreasing the	17951
amount paid to children's hospitals under division (B) of this	17952
section for cost outlier claims.	17953

(F) Of the foregoing appropriation item, 600-525, Health	17954
Care/Medicaid, up to $6 million (state share) in each fiscal year	17955
plus the corresponding federal match, if available, shall be used	17956
by the Department to pay the amounts described in division (B) of	17957
this section.	17958

(G) The unencumbered balance of the $6 million in division	17959
(F) of this section at the end of fiscal year 2008 is hereby	17960
reappropriated to appropriation item 600-525, Health	17961
Care/Medicaid, for fiscal year 2009 to be used by the Department	17962
to pay the amounts described in division (B) of this section. The	17963
Director of Budget and Management shall increase the state share	17964
of appropriations in appropriation item 600-525, Health	17965
Care/Medicaid, by the amount of the unencumbered balance of the $6	17966
million, with a corresponding increase in the federal share. The	17967
Department shall expend, not later than June 30, 2009, the entire	17968
amount of the unencumbered balance of the $6 million	17969
reappropriated to appropriation item 600-525, Health	17970
Care/Medicaid, for fiscal year 2009 by this division, by the	17971
corresponding increase in the federal share, and the $6 million	17972
plus the corresponding federal match earmarked for fiscal year	17973
2009 by division (F) of this section to pay the amounts described	17974
in division (B) of this section.	17975

Sec. 309.30.30. FISCAL YEAR 2009 MEDICAID REIMBURSEMENT	17976
SYSTEM FOR NURSING FACILITIES	17977

(A) As used in this section:

17978

(1) "Capital costs," "cost of ownership," and "renovation"	17979
have the same meanings as in section 5111.20 of the Revised Code	17980
as that section existed on June 30, 2005.	17981

(2) "Fiscal year 2008 rate" means the rate a provider of a	17982
nursing facility is paid for nursing facility services the nursing	17983
facility provides on June 30, 2008.	17984

(3) "Franchise permit fee," "inpatient days," "Medicaid	17985
days," "nursing facility," and "provider" have the same meanings	17986
as in section 5111.20 of the Revised Code.	17987

(4) "Nursing facility services" means nursing facility	17988
services covered by the Medicaid program that a nursing facility	17989
provides to a resident of the nursing facility who is a Medicaid	17990
recipient eligible for Medicaid-covered nursing facility	17991
services.	17992

(5) "Reviewable activity" has the same meaning as in section	17993
3702.51 of the Revised Code.	17994

(6) "Type A nursing facility" means a nursing facility that	17995
qualifies for a per diem under Section 309.30.42 of Am. Sub. H.B.	17996
119 of the 127th General Assembly, as amended by this act.	17997

(7) "Type B nursing facility" means a nursing facility to	17998
which both of the following apply:	17999

(a) Both of the following occurred during the last quarter of	18000
fiscal year 2008:	18001

(i) The facility obtained certification as a nursing facility	18002
from the Director of Health.	18003

(ii) The facility began participating in the Medicaid	18004
program.	18005

(b) An application for a certificate of need for the nursing	18006
facility was filed with the Director of Health before June 15,	18007
2005.	18008

(8) "Type C nursing facility" means a nursing facility to	18009
which all of the following apply:	18010

(a) The nursing facility is not a type B nursing facility.

18011

(b) The nursing facility, during the last quarter of fiscal	18012
year 2008, completed a capital project for which a certificate of	18013
need was filed with the Director of Health before June 15, 2005,	18014
and for which at least one of the following occurred before July	18015
1, 2005, or, if the capital project is undertaken to comply with	18016
rules adopted by the Public Health Council regarding resident room	18017
size or occupancy, before June 30, 2007:	18018

(i) Any materials or equipment for the capital project were	18019
delivered;	18020

(ii) Preparations for the physical site of the capital	18021
project, including, if applicable, excavation, began;	18022

(iii) Actual work on the capital project began.

18023

(c) The provider of the nursing facility files a three-month	18024
projected capital cost report for the nursing facility with the	18025
Director of Job and Family Services not later than ninety days	18026
after the date the capital project is completed.	18027

(9) "Type D nursing facility" means a nursing facility that,	18028
during the last quarter of fiscal year 2008, completed an activity	18029
to which all of the following apply:	18030

(a) A request was filed with the Director of Health before	18031
July 1, 2005, for a determination of whether the activity is a	18032
reviewable activity and the Director determined that the activity	18033
is not a reviewable activity.	18034

(b) At least one of the following occurred before July 1,	18035
2005, or, if the nursing facility undertakes the activity to	18036
comply with rules adopted by the Public Health Council regarding	18037
resident room size or occupancy, before June 30, 2007:	18038

(i) Any materials or equipment for the activity were	18039
delivered.	18040

(ii) Preparations for the physical site of the activity,	18041
including, if applicable, excavation, began.	18042

(iii) Actual work on the activity began.

18043

(c) The provider of the nursing facility files a three-month	18044
projected capital cost report for the nursing facility with the	18045
Director of Job and Family Services not later than ninety days	18046
after the date the activity is completed.	18047

(10) "Type E nursing facility" means a nursing facility that,	18048
during the last quarter of fiscal year 2008, completed a	18049
renovation to which all of the following apply:	18050

(a) The Director of Job and Family Services approved the	18051
renovation before July 1, 2005.	18052

(b) At least one of the following occurred before July 1,	18053
2005, or, if the nursing facility undertakes the renovation to	18054
comply with rules adopted by the Public Health Council regarding	18055
resident room size or occupancy, before June 30, 2007:	18056

(i) Any materials or equipment for the renovation were	18057
delivered.	18058

(ii) Preparations for the physical site of the renovation,	18059
including, if applicable, excavation, began.	18060

(iii) Actual work on the renovation began.

18061

(c) The provider of the nursing facility files a three-month	18062
projected capital cost report for the nursing facility with the	18063
Director of Job and Family Services not later than ninety days	18064
after the date the renovation is completed.	18065

(11) "Type F nursing facility" means a nursing facility to	18066
which all of the following apply:	18067

(a) The nursing facility, during either the first or second	18068
quarter of fiscal year 2009, completed a capital project for which	18069
the Director of Health approved a certificate of need on December	18070
22, 2003.	18071

(b) The nursing facility has one hundred ninety-two beds.

18072

(c) The provider of the nursing facility files a three-month	18073
projected capital cost report for the nursing facility with the	18074
Director of Job and Family Services not later than ninety days	18075
after the date the capital project is completed.	18076

(B) Except as otherwise provided by this section, the	18077
provider of a nursing facility that has a valid Medicaid provider	18078
agreement on June 30, 2008, and a valid Medicaid provider	18079
agreement during fiscal year 2009 shall be paid, for nursing	18080
facility services the nursing facility provides during fiscal year	18081
2009, the rate calculated for the nursing facility under sections	18082
5111.20 to 5111.33 of the Revised Code with the following	18083
adjustments:	18084

(1) The cost per case mix-unit calculated under section	18085
5111.231 of the Revised Code, the rate for ancillary and support	18086
costs calculated under section 5111.24 of the Revised Code, the	18087
rate for capital costs calculated under section 5111.25 of the	18088
Revised Code, and the rate for tax costs calculated under section	18089
5111.242 of the Revised Code shall each be adjusted as follows:	18090

(a) Increase the cost and rates so calculated by two per	18091
cent;	18092

(b) Increase the cost and rates determined under division	18093
(B)(1)(a) of this section by two per cent;	18094

(c) Increase the cost and rates determined under division	18095
(B)(1)(b) of this section by one per cent.	18096

(2) The mean payment used in the calculation of the quality	18097
incentive payment made under section 5111.244 of the Revised Code	18098
shall be, weighted by Medicaid days, three dollars and three cents	18099
per Medicaid day.	18100

(C) If the rate determined for a nursing facility under	18101
division (B) of this section for nursing facility services	18102
provided during fiscal year 2009 is more than one hundred two and	18103
seventy-five hundredths per cent of the sum of the nursing	18104
facility's fiscal year 2008 rate ~~the provider is paid for~~	18105
~~nursing facility services the nursing facility provides on June~~	18106
~~30, 2008~~and the amount specified in division (D) of this section,	18107
the Department of Job and Family Services shall reduce the	18108
nursing facility's fiscal year 2009 rate so that the rate is	18109
not more than one hundred two and seventy-five hundredths per	18110
cent of ~~the nursing facility's rate for June 30, 2008~~that sum.	18111
If the rate determined for a nursing facility under division	18112
(B) of this section for nursing facility services provided	18113
during fiscal year 2009 is less than the sum of the nursing	18114
facility's fiscal year 2008 rate ~~the provider is paid for~~	18115
~~nursing facility services the nursing facility provides on~~	18116
~~June 30, 2008~~and the amount specified in division (D) of this	18117
section, the Department shall increase the nursing facility's	18118
fiscal year 2009 rate so that the rate is not less than ~~the~~	18119
~~nursing facility's rate for June 30, 2008~~that sum.	18120

(D) Subject to division (E) of this section, the following	18121
amount shall be added to a nursing facility's fiscal year 2008	18122
rate for the purpose of determining the ceiling and floor under	18123
division (C) of this section:	18124

(1) If the nursing facility is a type A nursing facility, the	18125
amount of the per diem for which the nursing facility qualifies	18126
under Section 309.30.42 of Am. Sub. H.B. 119 of the 127th General	18127
Assembly, as amended by this act;	18128

(2) If the nursing facility is a type B nursing facility, the	18129
amount that is the difference between the capital costs portion of	18130
the nursing facility's initial rate established under section	18131
5111.254 of the Revised Code and the lesser of the following:	18132

(a) Eighty-eight and sixty-five hundredths per cent of the	18133
nursing facility's cost of ownership as reported on its	18134
three-month projected capital cost report divided by the greater	18135
of the number of inpatient days the nursing facility is expected	18136
to have during the period covered by the projected capital cost	18137
report or the number of inpatient days the nursing facility would	18138
have during that period if the nursing facility's occupancy rate	18139
was eighty per cent;	18140

(b) The maximum capital per diem rate in effect for fiscal	18141
year 2005 for nursing facilities.	18142

(3) If the nursing facility is a type C nursing facility,	18143
type D nursing facility, or type F nursing facility, the amount	18144
that is the difference between the capital costs portion of the	18145
nursing facility's fiscal year 2008 rate and the lesser of the	18146
following:	18147

(a) Eighty-eight and sixty-five hundredths per cent of the	18148
nursing facility's cost of ownership as reported on its	18149
three-month projected capital cost report divided by the greater	18150
of the number of inpatient days the nursing facility is expected	18151
to have during the period covered by the projected capital cost	18152
report or the number of inpatient days the nursing facility would	18153
have during that period if the nursing facility's occupancy rate	18154
was ninety-five per cent;	18155

(b) The maximum capital per diem rate in effect for fiscal	18156
year 2005 for nursing facilities.	18157

(4) If the nursing facility is a type E nursing facility, the	18158
amount that is equal to eighty-five per cent of the nursing	18159
facility's capital costs for the renovation as reported on its	18160
three-month projected capital cost report divided by the greater	18161
of the number of inpatient days the nursing facility is expected	18162
to have during the period covered by the projected capital cost	18163
report or the number of inpatient days the nursing facility would	18164
have during that period if the nursing facility's occupancy rate	18165
was ninety-five per cent;	18166

(5) If the nursing facility is not a type A nursing facility,	18167
type B nursing facility, type C nursing facility, type D nursing	18168
facility, type E nursing facility, or type F nursing facility,	18169
zero.	18170

(E) The amount to be added to the fiscal year 2008 rate of a	18171
type A nursing facility, type B nursing facility, type C nursing	18172
facility, type D nursing facility, type E nursing facility, or	18173
type F nursing facility for the purpose of determining the ceiling	18174
and floor under division (C) of this section shall be zero until	18175
the later of the following:	18176

(1) July 1, 2008;

18177

(2) The first day of the month following the month in which	18178
the provider files the three-month projected capital cost report	18179
for the nursing facility with the Director of Job and Family	18180
Services.	18181

(F) If the United States Centers for Medicare and Medicaid	18182
Services requires that the franchise permit fee be reduced or	18183
eliminated, the Department of Job and Family Services shall reduce	18184
the amount it pays providers of nursing facility services under	18185
this section as necessary to reflect the loss to the state of the	18186
revenue and federal financial participation generated from the	18187
franchise permit fee.	18188

~~(E)~~(G) The Department of Job and Family Services shall follow	18189
this section in determining the rate to be paid to the provider of	18190
a nursing facility that has a valid Medicaid provider agreement on	18191
June 30, 2008, and a valid Medicaid provider agreement during	18192
fiscal year 2009 notwithstanding anything to the contrary in	18193
sections 5111.20 to 5111.33 of the Revised Code.	18194

(H) Not later than sixty days after the effective date of the	18195
amendments to this section, the Director of Job and Family	18196
Services shall submit an amendment to the state Medicaid plan to	18197
the United States Secretary of Health and Human Services as	18198
necessary to implement the amendments to this section. On receipt	18199
of the United States Secretary's approval of the amendment to the	18200
state Medicaid plan, the Director shall implement the amendments	18201
to this section retroactive to the effective date of the state	18202
Medicaid plan amendment.	18203

Sec. 309.30.41. ADDITIONAL COMPENSATION FOR NURSING FACILITY	18204
CAPITAL COSTS	18205

The foregoing appropriation item 600-529, Capital	18206
Compensation Program, shall be used to make payments to nursing	18207
facilities under ~~the section of this act entitled "FISCAL YEARS~~	18208
~~2008 AND 2009 PAYMENTS TO CERTAIN NURSING FACILITIES~~Section	18209
309.30.42 of Am. Sub. H.B. 119 of the 127th General Assembly."	18210

The unencumbered balance of appropriation item 600-529,	18211
Capital Compensation Program, at the end of fiscal year 2008 is	18212
hereby appropriated to appropriation item 600-525, Health	18213
Care/Medicaid, for fiscal year 2009 ~~for use under the same~~	18214
~~appropriation item~~. The Director of Budget and Management shall	18215
increase the state share of appropriations in appropriation item	18216
600-525, Health Care/Medicaid, by the amount of the unencumbered	18217
balance of appropriation item 600-529, Capital Compensation	18218
Program, with a corresponding increase in the federal share.	18219

Sec. 309.30.42. FISCAL ~~YEARS~~YEAR 2008 ~~AND 2009~~ PAYMENTS TO	18220
CERTAIN NURSING FACILITIES	18221

(A) As used in this section:

18222

"Capital costs," "cost of ownership," and "renovation" have	18223
the same meanings as in section 5111.20 of the Revised Code as	18224
that section existed on June 30, 2005.	18225

"Change of operator" has the same meaning as in section	18226
5111.65 of the Revised Code.	18227

"Inpatient days," "Medicaid days," and "nursing facility"	18228
have the same meanings as in section 5111.20 of the Revised Code.	18229

"Reviewable activity" has the same meaning as in section	18230
3702.51 of the Revised Code.	18231

(B) The following qualify for per diem payments under this	18232
section:	18233

(1) A nursing facility to which both of the following apply:

18234

(a) Both of the following occurred during fiscal year 2006,	18235
or 2007, or the first three quarters of fiscal year 2008:	18236

(i) The facility obtained certification as a nursing facility	18237
from the Director of Health.	18238

(ii) The facility began participating in the Medicaid	18239
program.	18240

(b) An application for a certificate of need for the nursing	18241
facility was filed with the Director of Health before June 15,	18242
2005.	18243

(2) A nursing facility to which all of the following apply:

18244

(a) The nursing facility does not qualify for a payment	18245
pursuant to division (B)(1) of this section.	18246

(b) The nursing facility, before ~~June 30~~March 31, 2008,	18247
completed a capital project for which a certificate of need was	18248
filed with the Director of Health before June 15, 2005, and for	18249
which at least one of the following occurred before July 1, 2005,	18250
or, if the capital project is undertaken to comply with rules	18251
adopted by the Public Health Council regarding resident room size	18252
or occupancy, before June 30, 2007:	18253

(i) Any materials or equipment for the capital project were	18254
delivered;	18255

(ii) Preparations for the physical site of the capital	18256
project, including, if applicable, excavation, began;	18257

(iii) Actual work on the capital project began.

18258

(c) The costs of the capital project are not fully reflected	18259
in the capital costs portion of the nursing facility's Medicaid	18260
reimbursement per diem rate on June 30, 2005.	18261

(d) The nursing facility files a three-month projected	18262
capital cost report with the Director of Job and Family Services	18263
not later than ninety days after the later of March 30, 2006, or	18264
the date the capital project is completed.	18265

(3) A nursing facility that, before ~~June 30~~March 31, 2008,	18266
completed an activity to which all of the following apply:	18267

(a) A request was filed with the Director of Health before	18268
July 1, 2005, for a determination of whether the activity is a	18269
reviewable activity and the Director determined that the activity	18270
is not a reviewable activity.	18271

(b) At least one of the following occurred before July 1,	18272
2005, or, if the nursing facility undertakes the activity to	18273
comply with rules adopted by the Public Health Council regarding	18274
resident room size or occupancy, before June 30, 2007:	18275

(i) Any materials or equipment for the activity were	18276
delivered.	18277

(ii) Preparations for the physical site of the activity,	18278
including, if applicable, excavation, began.	18279

(iii) Actual work on the activity began.

18280

(c) The costs of the activity are not fully reflected in the	18281
capital costs portion of the nursing facility's Medicaid	18282
reimbursement per diem rate on June 30, 2005.	18283

(d) The nursing facility files a three-month projected	18284
capital cost report with the Director of Job and Family Services	18285
not later than ninety days after the later of March 30, 2006, or	18286
the date the activity is completed.	18287

(4) A nursing facility that, before ~~June 30~~March 31, 2008,	18288
completed a renovation to which all of the following apply:	18289

(a) The Director of Job and Family Services approved the	18290
renovation before July 1, 2005.	18291

(b) At least one of the following occurred before July 1,	18292
2005, or, if the nursing facility undertakes the renovation to	18293
comply with rules adopted by the Public Health Council regarding	18294
resident room size or occupancy, before June 30, 2007:	18295

(i) Any materials or equipment for the renovation were	18296
delivered.	18297

(ii) Preparations for the physical site of the renovation,	18298
including, if applicable, excavation, began.	18299

(iii) Actual work on the renovation began.

18300

(c) The costs of the renovation are not fully reflected in	18301
the capital costs portion of the nursing facility's Medicaid	18302
reimbursement per diem rate on June 30, 2005.	18303

(d) The nursing facility files a three-month projected	18304
capital cost report with the Director of Job and Family Services	18305
not later than ninety days after the later of March 30, 2006, or	18306
the date the renovation is completed.	18307

(C) If a nursing facility qualifies for per diem payments	18308
pursuant to division (B)(1) of this section ~~for fiscal year 2008~~,	18309
the nursing facility's per diem payments under this section ~~for~~	18310
~~fiscal year 2008~~ shall equal the difference between the capital	18311
costs portion of the nursing facility's Medicaid reimbursement per	18312
diem rate determined under Section 309.30.20 of ~~this act~~Am. Sub.	18313
H.B. 119 of the 127th General Assembly or, if that section does	18314
not apply to the nursing facility, the capital costs portion of	18315
the nursing facility's initial rate established under section	18316
5111.254 of the Revised Code and the lesser of the following:	18317

(1) Eighty-eight and sixty-five hundredths per cent of the	18318
nursing facility's cost of ownership as reported on a three-month	18319
projected capital cost report divided by the greater of the number	18320
of inpatient days the nursing facility is expected to have during	18321
the period covered by the projected capital cost report or the	18322
number of inpatient days the nursing facility would have during	18323
that period if the nursing facility's occupancy rate was eighty	18324
per cent.	18325

(2) The maximum capital per diem rate in effect for fiscal	18326
year 2005 for nursing facilities.	18327

(D) ~~If a nursing facility qualifies for per diem payments~~	18328
~~pursuant to division (B)(1) of this section for fiscal year 2009,~~	18329
~~the nursing facility's per diem payments under this section for~~	18330
~~fiscal year 2009 shall equal the difference between the capital~~	18331
~~costs portion of the nursing facility's Medicaid reimbursement per~~	18332
~~diem rate determined under Section 309.30.30 of this act and the~~	18333
~~lesser of the following:~~	18334

~~(1) Eighty-eight and sixty-five hundredths per cent of the~~	18335
~~nursing facility's cost of ownership as reported on a three-month~~	18336
~~projected capital cost report divided by the greater of the number~~	18337
~~of inpatient days the nursing facility is expected to have during~~	18338
~~the period covered by the projected capital cost report or the~~	18339
~~number of inpatient days the nursing facility would have during~~	18340
~~that period if the nursing facility's occupancy rate was eighty~~	18341
~~per cent.~~	18342

~~(2) The maximum capital per diem rate in effect for fiscal~~	18343
~~year 2005 for nursing facilities.~~	18344

~~(E)~~ The per diem payments paid ~~for fiscal year 2008~~ to a	18345
nursing facility that qualifies for the payments pursuant to	18346
division (B)(2) or (3) of this section shall equal the difference	18347
between the capital costs portion of the nursing facility's	18348
Medicaid reimbursement per diem rate determined under Section	18349
309.30.20 of ~~this act~~Am. Sub. H.B. 119 of the 127th General	18350
Assembly and the lesser of the following:	18351

(1) Eighty-eight and sixty-five hundredths per cent of the	18352
nursing facility's cost of ownership as reported on a three-month	18353
projected capital cost report divided by the greater of the number	18354
of inpatient days the nursing facility is expected to have during	18355
the period covered by the projected capital cost report or the	18356
number of inpatient days the nursing facility would have during	18357
that period if the nursing facility's occupancy rate was	18358
ninety-five per cent.	18359

(2) The maximum capital per diem rate in effect for fiscal	18360
year 2005 for nursing facilities.	18361

~~(F) The per diem payments paid for fiscal year 2009 to a~~	18362
~~nursing facility that qualifies for the payments pursuant to~~	18363
~~division (B)(2) or (3) of this section shall equal the difference~~	18364
~~between the capital costs portion of the nursing facility's~~	18365
~~Medicaid reimbursement per diem rate determined under Section~~	18366
~~309.30.30 of this act and the lesser of the following:~~	18367

~~(1) Eighty-eight and sixty-five hundredths per cent of the~~	18368
~~nursing facility's cost of ownership as reported on a three-month~~	18369
~~projected capital cost report divided by the greater of the number~~	18370
~~of inpatient days the nursing facility is expected to have during~~	18371
~~the period covered by the projected capital cost report or the~~	18372
~~number of inpatient days the nursing facility would have during~~	18373
~~that period if the nursing facility's occupancy rate was~~	18374
~~ninety-five per cent.~~	18375

~~(2) The maximum capital per diem rate in effect for fiscal~~	18376
~~year 2005 for nursing facilities.~~	18377

~~(G)~~(E) The per diem payments paid to a nursing facility that	18378
qualifies for the payments pursuant to division (B)(4) of this	18379
section shall equal eighty-five per cent of the nursing facility's	18380
capital costs for the renovation as reported on a three-month	18381
projected capital cost report divided by the greater of the number	18382
of inpatient days the nursing facility is expected to have during	18383
the period covered by the projected capital cost report or the	18384
number of inpatient days the nursing facility would have during	18385
that period if the nursing facility's occupancy rate was	18386
ninety-five per cent.	18387

~~(H)~~(F) All of the following apply to the per diem payments	18388
made under this section:	18389

(1) ~~All nursing facilities' eligibility for the payments~~	18390
~~shall cease at the earlier of the following:~~	18391

~~(a) July 1, 2009;~~

18392

~~(b) The date that the total amount of the payments equals~~	18393
~~seven million dollars.~~	18394

~~(2) The payments made for the last quarter that the payments~~	18395
~~are made may be reduced proportionately as necessary to avoid~~	18396
~~spending more than seven million dollars under this section.~~	18397

~~(3) The~~Subject to the following, the per diem payments shall	18398
be made for ~~quarterly periods~~only the first three quarters of	18399
fiscal year 2008 by multiplying the per diem determined for a	18400
nursing facility by the number of Medicaid days the nursing	18401
facility has for the ~~quarter~~quarters for which the payment is	18402
made:	18403

(a) Not more than a total of four million two hundred	18404
thousand dollars may be spent on the payments.	18405

(b) The payments may be reduced proportionately as necessary	18406
to avoid spending more than four million two hundred thousand	18407
dollars under this section.	18408

~~(4)~~(2) Any per diem payments to be made to a nursing facility	18409
~~for a quarter ending before July 2008~~under this section shall be	18410
made not later than ~~September~~June 30, 2008.	18411

~~(5) Any per diem payments to be made to a nursing facility~~	18412
~~for a quarter beginning after June 2008 shall be made not later~~	18413
~~than three months after the last day of the quarter for which the~~	18414
~~payments are made.~~	18415

~~(6)~~(3) A change of operator shall not cause the payments to a	18416
nursing facility to ~~cease~~not be made.	18417

~~(7)~~(4) The payments shall only be made to a nursing facility	18418
for the first three quarters ~~during~~of fiscal ~~years~~year 2008 ~~and~~	18419
~~2009~~ for which the nursing facility has a valid Medicaid	18420
provider agreement.	18421

~~(8)~~(5) The payments shall be in addition to a nursing	18422
facility's Medicaid reimbursement per diem rate calculated under	18423
Section 309.30.20 ~~or 309.30.30~~ of ~~this act~~Am. Sub. H.B. 119 of	18424
the 127th General Assembly.	18425

~~(I)~~(G) The Director of Job and Family Services shall monitor,	18426
~~on a quarterly basis,~~ the per diem payments made to nursing	18427
facilities under this section to ensure that not more than a	18428
total of ~~seven~~four million two hundred thousand dollars is spent	18429
under this section.	18430

~~(J)~~(H) The determinations that the Director of Job and Family	18431
Services makes under this section are not subject to appeal under	18432
Chapter 119. of the Revised Code.	18433

~~(K)~~(I) The Director of Job and Family Services may adopt	18434
rules in accordance with Chapter 119. of the Revised Code as	18435
necessary to implement this section. The Director's failure to	18436
adopt the rules does not affect the requirement that the per diem	18437
payments be made under this section.	18438

Sec. 309.40.33. CHILD SUPPORT COLLECTIONS/TANF MOE

18439

The foregoing appropriation item 600-658, Child Support	18440
Collections, shall be used by the Department of Job and Family	18441
Services to meet the TANF maintenance of effort requirements of 42	18442
U.S.C. 609(a)(7). When the state is assured that it will meet the	18443
maintenance of effort requirement, the Department of Job and	18444
Family Services may use funds from appropriation item 600-658,	18445
Child Support Collections, to support ~~child support~~public	18446
assistance activities.	18447

Sec. 337.30.43. TAX EQUITY

18448

Notwithstanding section 5126.18 of the Revised Code, ~~if a~~	18449
~~county board of mental retardation and developmental disabilities~~	18450
~~received a tax equity payment in fiscal year 2007, but would not~~	18451
~~receive such a payment in fiscal years 2008 and 2009, the~~	18452
~~Department of Mental Retardation and Developmental Disabilities~~	18453
~~shall use the foregoing appropriation item 322-503, Tax Equity, to~~	18454
~~pay each such board in each fiscal year of the biennium an amount~~	18455
~~that is equal to the tax equity payment the board received in~~	18456
~~fiscal year 2007 or $25,000, whichever is less. The Department~~	18457
~~shall use the remainder of the appropriation item to make tax~~	18458
~~equity payments in accordance with section 5126.18 of the Revised~~	18459
~~Code~~for fiscal year 2009, if the Department of Mental Retardation	18460
and Developmental Disabilities determines that sufficient funds	18461
are available, the Department shall use the foregoing	18462
appropriation item 322-503, Tax Equity, to pay each county board	18463
of mental retardation and developmental disabilities an amount	18464
that is equal to the amount the board received for fiscal year	18465
2008. If the Department determines that there are not sufficient	18466
funds available in the appropriation item for this purpose, the	18467
Department shall pay to each county board an amount that is	18468
proportionate to the amount the board received for fiscal year	18469
2008. Proportionality shall be determined by dividing the total	18470
tax equity payments distributed to county boards for fiscal year	18471
2008 by the tax equity payment a county board received for fiscal	18472
year 2008.	18473

Sec. 337.40.15. GALLIPOLIS DEVELOPMENTAL CENTER PILOT	18474
PROGRAM	18475

The Director of Mental Retardation and Developmental	18476
Disabilities shall establish~~, as part of the Individual Options~~	18477
~~Medicaid Waiver program,~~ a pilot program ~~to be operated~~ during	18478
calendar year 2009 under which the Gallipolis Developmental	18479
Center ~~provides home and community-based services under the~~	18480
~~Individual Options Medicaid waiver program to not more than ten~~	18481
~~individuals at one time~~operates an intermediate care facility for	18482
the mentally retarded with eight beds at a site separate from the	18483
grounds of the developmental center. The Gallipolis Developmental	18484
Center may operate the intermediate care facility for the mentally	18485
retarded notwithstanding section 5123.196 of the Revised Code.	18486
Money shall be expended on the pilot program beginning in the	18487
first half of calendar year 2009.	18488

~~The pilot program shall be operated in a manner consistent~~	18489
~~with the terms of the consent order filed March 5, 2007, in~~ ~~Martin~~	18490
~~v. Strickland, Case No. 89-CV-00362, in the United States District~~	18491
~~Court for the Southern District of Ohio, Eastern Division. The~~	18492
~~pilot program also shall be operated in accordance with the~~	18493
~~federal Medicaid waiver authorizing the Individual Options~~	18494
~~Medicaid waiver program. Only individuals eligible for the~~	18495
~~Individual Options Medicaid waiver program who volunteer to~~	18496
~~receive home and community-based services under the Individual~~	18497
~~Options Medicaid waiver program from the Gallipolis Developmental~~	18498
~~Center may participate in the pilot program.~~ The Director of	18499
Mental Retardation and Developmental Disabilities and the	18500
Director of Job and Family Services shall provide the Gallipolis	18501
Developmental Center technical assistance ~~the Center needs~~	18502
regarding the pilot program.	18503

~~All expenses the Gallipolis Developmental Center incurs in~~	18504
~~participating in the pilot program shall be paid from the~~	18505
~~Medicaid payments the Center receives for providing home and~~	18506
~~community-based services under the program.~~	18507

The Director of Mental Retardation and Developmental	18508
Disabilities shall conduct an evaluation of the pilot program,	18509
including an evaluation of the quality and effectiveness of the	18510
~~home and community-based~~ services the Gallipolis Developmental	18511
Center provides under the pilot program. The Director shall submit	18512
a report of the evaluation to the Governor and the General	18513
Assembly not later than April 1, 2010. The Director shall include	18514
in the report recommendations ~~for or against permitting the~~	18515
~~Gallipolis Developmental Center to continue to provide home and~~	18516
~~community-based services under the Individual Options Medicaid~~	18517
~~waiver program and permitting other developmental centers to begin~~	18518
~~to provide these services~~regarding the continuation of the pilot	18519
program and whether other developmental centers should be	18520
permitted to establish and operate intermediate care facilities	18521
for the mentally retarded at sites separate from the grounds of	18522
the developmental centers.	18523

Sec. 369.10. PUC PUBLIC UTILITIES COMMISSION OF OHIO

18524

General Services Fund Group	18525

5F6	870-622	Utility and Railroad Regulation	$	32,820,027	$	33,804,627	18526
5F6	870-624	NARUC/NRRI Subsidy	$	158,000	$	158,000	18527
5F6	870-625	Motor Transportation Regulation	$	4,635,413	$	4,772,765	18528
TOTAL GSF General Services							18529
Fund Group			$	37,613,440	$	38,735,392	18530

Federal Special Revenue Fund Group	18531

3V3	870-604	Commercial Vehicle Information Systems/Networks	$	300,000	$	300,000	18532
333	870-601	Gas Pipeline Safety	$	597,957	$	597,959	18533
350	870-608	Motor Carrier Safety	$	7,137,534	$	7,351,660	18534
TOTAL FED Federal Special Revenue							18535
Fund Group			$	8,035,491	$	8,249,619	18536

State Special Revenue Fund Group	18537

4A3	870-614	Grade Crossing Protection Devices-State	$	1,349,757		$	1,349,757	18538
4L8	870-617	Pipeline Safety-State	$	187,621		$	187,621	18539
4S6	870-618	Hazardous Material Registration	$	464,325		$	464,325	18540
4S6	870-621	Hazardous Materials Base State Registration	$	373,346		$	373,346	18541
4U8	870-620	Civil Forfeitures	$	284,986		$	284,986	18542
5BP	870-623	Wireless 9-1-1 Administration	$	26,875,000		$	13,375,000	18543
5Q5	870-626	Telecommunication Relay Service	$	0		$	5,000,000	18544
559	870-605	Public Utilities Territorial Administration	$	4,000		$	4,000	18545
560	870-607	Public Utilities Investigations	$	100,000		$	100,000	18546
561	870-606	Power Siting Board	$	404,651		$	404,652	18547
638	870-611	Biomass Energy Program	$	40,000		$	40,000	18548
661	870-612	Hazardous Materials Transportation	$	900,000		$	900,000	18549
TOTAL SSR State Special Revenue								18550
Fund Group			$	30,983,686		$	~~17,483,687~~	18551
			22,483,687		18552

Agency Fund Group	18553

4G4	870-616	Base State Registration Program	$	2,000,000		$	0	18554
TOTAL AGY Agency Fund Group			$	2,000,000		$	0	18555
TOTAL ALL BUDGET FUND GROUPS			$	78,632,617		$	~~64,468,698~~	18556
			69,468,698		18557

COMMERCIAL VEHICLE INFORMATION SYSTEMS AND NETWORKS PROJECT

18558

The fund created by section 4923.26 of the Revised Code is	18559
the same fund, with a new name, as the Commercial Vehicle	18560
Information Systems and Networks Fund (Fund 3V3).	18561

ENHANCED AND WIRELESS ENHANCED 9-1-1

18562

The foregoing appropriation item 870-623, Wireless 9-1-1	18563
Administration, shall be used pursuant to section 4931.63 of the	18564
Revised Code.	18565

TELECOMMUNICATIONS RELAY SERVICE FUNDING

18566

The Telecommunications Relay Service Fund is hereby created	18567
in the state treasury. The vendor selected to provide	18568
telecommunications relay service in Ohio, as required by 47 C.F.R.	18569
64.601, shall submit an invoice to the Public Utilities Commission	18570
by January 31, 2009, for costs it has incurred in providing the	18571
service during calendar year 2008. The Public Utilities Commission	18572
shall notify the Director of Budget and Management of the amount	18573
invoiced, and the Director of Budget and Management shall transfer	18574
that amount from the Public Utilities Fund (Fund 5F6) to the	18575
Telecommunications Relay Service Fund on or before February 28,	18576
2009. The amount transferred shall be used to pay the	18577
telecommunications relay service vendor the amount invoiced. This	18578
amount is hereby appropriated.	18579

Sec. 375.10. BOR BOARD OF REGENTS

18580

General Revenue Fund	18581

GRF	235-321	Operating Expenses	$	3,141,351	$	3,141,351	18582
GRF	235-401	Lease Rental Payments	$	203,177,900	$	136,017,500	18583
GRF	235-402	Sea Grants	$	300,000	$	300,000	18584
GRF	235-406	Articulation and Transfer	$	2,900,000	$	2,900,000	18585
GRF	235-408	Midwest Higher Education Compact	$	95,000	$	95,000	18586
GRF	235-409	Information System	$	1,175,172	$	1,175,172	18587
GRF	235-414	State Grants and Scholarship Administration	$	1,707,881	$	1,707,881	18588
GRF	235-415	Jobs Challenge	$	9,348,300	$	9,348,300	18589
GRF	235-417	Ohio Learning Network	$	3,119,496	$	3,119,496	18590
GRF	235-418	Access Challenge	$	66,585,769	$	66,585,769	18591
GRF	235-420	Success Challenge	$	53,653,973	$	53,653,973	18592
GRF	235-428	Appalachian New Economy Partnership	$	1,176,068	$	1,176,068	18593
GRF	235-433	Economic Growth Challenge	$	17,186,194	$	17,186,194	18594
GRF	235-434	College Readiness and Access	$	12,655,425	$	12,655,425	18595
GRF	235-435	Teacher Improvement Initiatives	$	4,797,506	$	11,297,506	18596
GRF	235-436	AccelerateOhio	$	1,250,000	$	2,500,000	18597
GRF	235-438	Choose Ohio First Scholarship	$	50,000,000	$	50,000,000	18598
GRF	235-439	Ohio Research Scholars	$	30,000,000	$	0	18599
GRF	235-451	Eminent Scholars	$	0	$	1,000,000	18600
GRF	235-455	EnterpriseOhio Network	$	1,373,941	$	1,373,941	18601
GRF	235-474	Area Health Education Centers Program Support	$	1,571,756	$	1,571,756	18602
GRF	235-501	State Share of Instruction	$	1,678,877,952	$	1,842,965,747	18603
GRF	235-502	Student Support Services	$	795,790	$	795,790	18604
GRF	235-503	Ohio Instructional Grants	$	42,533,966	$	18,315,568	18605
GRF	235-504	War Orphans Scholarships	$	4,812,321	$	4,812,321	18606
GRF	235-507	OhioLINK	$	7,387,824	$	7,387,824	18607
GRF	235-508	Air Force Institute of Technology	$	2,050,345	$	2,050,345	18608
GRF	235-510	Ohio Supercomputer Center	$	4,271,195	$	4,271,195	18609
GRF	235-511	Cooperative Extension Service	$	26,273,260	$	26,273,260	18610
GRF	235-513	Ohio University Voinovich Center	$	669,082	$	669,082	18611
GRF	235-514	Central State Supplement	$	11,756,414	$	12,109,106	18612
GRF	235-515	Case Western Reserve University School of Medicine	$	3,011,271	$	3,011,271	18613
GRF	235-518	Capitol Scholarship Program	$	125,000	$	125,000	18614
GRF	235-519	Family Practice	$	4,548,470	$	4,548,470	18615
GRF	235-520	Shawnee State Supplement	$	2,502,323	$	2,577,393	18616
GRF	235-521	The Ohio State University John Glenn School of Public Affairs	$	619,082	$	619,082	18617
GRF	235-524	Police and Fire Protection	$	171,959	$	171,959	18618
GRF	235-525	Geriatric Medicine	$	750,110	$	750,110	18619
GRF	235-526	Primary Care Residencies	$	2,245,688	$	2,245,688	18620
GRF	235-527	Ohio Aerospace Institute	$	1,764,957	$	1,764,957	18621
GRF	235-530	Academic Scholarships	$	7,800,000	$	7,800,000	18622
GRF	235-531	Student Choice Grants	$	38,485,376	$	38,485,376	18623
GRF	235-535	Ohio Agricultural Research and Development Center	$	37,174,292	$	37,174,292	18624
GRF	235-536	The Ohio State University Clinical Teaching	$	13,565,885	$	13,565,885	18625
GRF	235-537	University of Cincinnati Clinical Teaching	$	11,157,756	$	11,157,756	18626
GRF	235-538	University of Toledo Clinical Teaching	$	8,696,866	$	8,696,866	18627
GRF	235-539	Wright State University Clinical Teaching	$	4,225,107	$	4,225,107	18628
GRF	235-540	Ohio University Clinical Teaching	$	4,084,540	$	4,084,540	18629
GRF	235-541	Northeastern Ohio Universities College of Medicine Clinical Teaching	$	4,200,945	$	4,200,945	18630
GRF	235-543	Ohio College of Podiatric Medicine Clinic Subsidy	$	100,000	$	100,000	18631
GRF	235-547	School of International Business	$	450,000	$	650,000	18632
GRF	235-552	Capital Component	$	~~19,306,442~~ 19,789,868	$	~~19,306,442~~ 19,789,868	18633
GRF	235-553	Dayton Area Graduate Studies Institute	$	2,931,599	$	2,931,599	18634
GRF	235-554	Priorities in Collaborative Graduate Education	$	2,355,548	$	2,355,548	18635
GRF	235-555	Library Depositories	$	1,696,458	$	1,696,458	18636
GRF	235-556	Ohio Academic Resources Network	$	3,727,223	$	3,727,223	18637
GRF	235-558	Long-term Care Research	$	461,047	$	461,047	18638
GRF	235-561	Bowling Green State University Canadian Studies Center	$	100,015	$	100,015	18639
GRF	235-563	Ohio College Opportunity Grant	$	139,974,954	$	151,113,781	18640
GRF	235-567	Central State University Speed to Scale	$	4,400,000	$	3,800,000	18641
GRF	235-571	James A. Rhodes Scholarship	$	10,000,000	$	0	18642
GRF	235-572	The Ohio State University Clinic Support	$	1,277,019	$	1,277,019	18643
GRF	235-573	Ohio Humanities Council	$	25,000	$	25,000	18644
GRF	235-583	Urban University Program	$	5,825,937	$	5,825,937	18645
GRF	235-587	Rural University Projects	$	1,159,889	$	1,159,889	18646
GRF	235-596	Hazardous Materials Program	$	360,435	$	360,435	18647
GRF	235-599	National Guard Scholarship Program	$	16,611,063	$	16,611,063	18648
GRF	235-909	Higher Education General Obligation Debt Service	$	172,722,400	$	208,747,200	18649
TOTAL GRF General Revenue Fund			$	~~2,773,258,537~~ 2,773,741,963	$	~~2,861,908,923~~ 2,862,392,349	18650

General Services Fund Group	18651

220	235-614	Program Approval and Reauthorization	$	800,000	$	800,000	18652
456	235-603	Sales and Services	$	700,000	$	700,000	18653
TOTAL GSF General Services							18654
Fund Group			$	1,500,000	$	1,500,000	18655

Federal Special Revenue Fund Group	18656

3BG	235-626	Star Schools	$	2,980,865	$	2,990,746	18657
3H2	235-608	Human Services Project	$	3,000,000	$	3,000,000	18658
3H2	235-622	Medical Collaboration Network	$	3,346,144	$	3,346,144	18659
3N6	235-605	State Student Incentive Grants	$	2,196,680	$	2,196,680	18660
3T0	235-610	National Health Service Corps - Ohio Loan Repayment	$	250,000	$	250,000	18661
312	235-609	Tech Prep	$	183,850	$	183,850	18662
312	235-611	Gear-up Grant	$	3,300,000	$	3,300,000	18663
312	235-612	Carl D. Perkins Grant/Plan Administration	$	112,960	$	112,960	18664
312	235-617	Improving Teacher Quality Grant	$	3,200,000	$	3,200,000	18665
312	235-621	Science Education Network	$	1,686,970	$	1,686,970	18666
TOTAL FED Federal Special Revenue							18667
Fund Group			$	20,257,469	$	20,267,350	18668

State Special Revenue Fund Group	18669

4E8	235-602	Higher Educational Facility Commission Administration	$	50,000	$	45,000	18670
4P4	235-604	Physician Loan Repayment	$	476,870	$	~~476,870~~ 0	18671
649	235-607	The Ohio State University Highway/Transportation Research	$	760,000	$	760,000	18672
682	235-606	Nursing Loan Program	$	893,000	$	893,000	18673
5DT	235-627	American Diploma Project	$	250,000	$	0	18674
TOTAL SSR State Special Revenue							18675
Fund Group			$	2,429,870	$	~~2,174,870~~ 1,698,000	18676
TOTAL ALL BUDGET FUND GROUPS			$	~~2,797,445,876~~ 2,797,929,302	$	~~2,885,851,143~~ 2,885,857,699	18677

Sec. 405.10. TAX DEPARTMENT OF TAXATION

18679

General Revenue Fund	18680

GRF	110-321	Operating Expenses	$	92,040,062	$	92,440,062	18681
GRF	110-404	Tobacco Settlement Enforcement	$	0	$	328,034	18682
GRF	110-412	Child Support Administration	$	71,680	$	71,680	18683
GRF	110-901	Property Tax Allocation - Taxation	$	446,953,165	$	478,613,618	18684
GRF	110-906	Tangible Tax Exemption - Taxation	$	9,177,962	$	4,588,981	18685
TOTAL GRF General Revenue Fund			$	548,242,869	$	576,042,375	18686

General Services Fund Group	18687

433	110-602	Tape File Account	$	125,000	$	140,000	18688
5BQ	110-629	Commercial Activity Tax Administration	$	6,000,000	$	6,000,000	18689
5W4	110-625	Centralized Tax Filing and Payment	$	400,000	$	200,000	18690
5W7	110-627	Exempt Facility Administration	$	100,000	$	150,000	18691
5CZ	110-631	Vendor's License Application	$	1,000,000	$	1,000,000	18692
TOTAL GSF General Services							18693
Fund Group			$	7,625,000	$	7,490,000	18694

State Special Revenue Fund Group	18695

4C6	110-616	International Registration Plan	$	706,855		$	706,855	18696
4R6	110-610	Tire Tax Administration	$	125,000		$	150,000	18697
435	110-607	Local Tax Administration	$	17,250,000		$	17,250,000	18698
436	110-608	Motor Vehicle Audit	$	1,200,000		$	1,200,000	18699
437	110-606	Litter Tax and Natural Resource Tax Administration	$	675,000		$	800,000	18700
438	110-609	School District Income Tax	$	3,600,000		$	3,600,000	18701
5AP0	110632	Discovery Project	$	0		$	2,000,000	18702
5N5	110-605	Municipal Income Tax Administration	$	500,000		$	500,000	18703
5N6	110-618	Kilowatt Hour Tax Administration	$	125,000		$	175,000	18704
5V7	110-622	Motor Fuel Tax Administration	$	4,700,000		$	5,000,000	18705
5V8	110-623	Property Tax Administration	$	13,500,000		$	13,500,000	18706
639	110-614	Cigarette Tax Enforcement	$	100,000		$	100,000	18707
642	110-613	Ohio Political Party Distributions	$	600,000		$	600,000	18708
688	110-615	Local Excise Tax Administration	$	210,000		$	180,000	18709
TOTAL SSR State Special Revenue								18710
Fund Group			$	43,291,855		$	~~43,761,855~~	18711
			45,761,855		18712

Agency Fund Group	18713

095	110-995	Municipal Income Tax	$	21,000,000	$	21,000,000	18714
425	110-635	Tax Refunds	$	1,565,900,000	$	1,546,800,000	18715
TOTAL AGY Agency Fund Group			$	1,586,900,000	$	1,567,800,000	18716

Holding Account Redistribution Fund Group	18717

R10	110-611	Tax Distributions	$	50,000		$	50,000	18718
R11	110-612	Miscellaneous Income Tax Receipts	$	50,000		$	50,000	18719
TOTAL 090 Holding Account								18720
Redistribution Fund Group			$	100,000		$	100,000	18721
TOTAL ALL BUDGET FUND GROUPS			$	2,186,159,724		$	~~2,195,194,230~~	18722
			2,197,194,230		18723

HOMESTEAD EXEMPTION, PROPERTY TAX ROLLBACK, AND TANGIBLE TAX	18724
EXEMPTION	18725

The foregoing appropriation item 110-901, Property Tax	18726
Allocation - Taxation, is hereby appropriated to pay for the	18727
state's costs incurred because of the Homestead Exemption, the	18728
Manufactured Home Property Tax Rollback, and the Property Tax	18729
Rollback. The Tax Commissioner shall distribute these funds	18730
directly to the appropriate local taxing districts, except for	18731
school districts, notwithstanding the provisions in sections	18732
321.24 and 323.156 of the Revised Code, which provide for payment	18733
of the Homestead Exemption, the Manufactured Home Property Tax	18734
Rollback, and Property Tax Rollback by the Tax Commissioner to the	18735
appropriate county treasurer and the subsequent redistribution of	18736
these funds to the appropriate local taxing districts by the	18737
county auditor.	18738

The foregoing appropriation item 110-906, Tangible Tax	18739
Exemption - Taxation, is hereby appropriated to pay for the	18740
state's costs incurred because of the tangible personal property	18741
tax exemption required by division (C)(3) of section 5709.01 of	18742
the Revised Code. The Tax Commissioner shall distribute to each	18743
county treasurer the total amount appearing in the notification	18744
from the county treasurer under division (G) of section 321.24 of	18745
the Revised Code for all local taxing districts located in the	18746
county except for school districts, notwithstanding the provision	18747
in section 321.24 of the Revised Code which provides for payment	18748
of the $10,000 tangible personal property tax exemption by the Tax	18749
Commissioner to the appropriate county treasurer for all local	18750
taxing districts located in the county including school districts.	18751
The county auditor shall distribute the amount paid by the Tax	18752
Commissioner among the appropriate local taxing districts except	18753
for school districts under division (G) of section 321.24 of the	18754
Revised Code.	18755

Upon receipt of these amounts, each local taxing district	18756
shall distribute the amount among the proper funds as if it had	18757
been paid as real or tangible personal property taxes. Payments	18758
for the costs of administration shall continue to be paid to the	18759
county treasurer and county auditor as provided for in sections	18760
319.54, 321.26, and 323.156 of the Revised Code.	18761

Any sums, in addition to the amounts specifically	18762
appropriated in appropriation items 110-901, Property Tax	18763
Allocation - Taxation, for the Homestead Exemption, the	18764
Manufactured Home Property Tax Rollback, and the Property Tax	18765
Rollback payments, and 110-906, Tangible Tax Exemption - Taxation,	18766
for the $10,000 tangible personal property tax exemption payments,	18767
which are determined to be necessary for these purposes, are	18768
hereby appropriated.	18769

TAX DEPARTMENT DISCOVERY PROJECT

18770

On July 1, 2008, or as soon thereafter as possible, the	18771
Director of Budget and Management shall transfer $2,000,000 in	18772
cash from the General Revenue Fund to appropriation item 110632,	18773
Discovery Project (Fund 5APO), to acquire the necessary hardware,	18774
software, and services to establish and implement a tax discovery	18775
data system and for expenses incurred by the Department of	18776
Taxation to administer the system. The amount transferred is	18777
hereby appropriated in appropriation item 110632, Discovery	18778
Project, for fiscal year 2009.	18779

If, at any time during fiscal year 2009, the Tax Commissioner	18780
determines that additional cash transfers are necessary in	18781
appropriation item 110632, Discovery Project, to pay the actual	18782
costs of the tax discovery data system and other expenses the	18783
Department incurs attributable to the system in fiscal year 2009,	18784
the Tax Commissioner may request that the Director of Budget and	18785
Management increase such amounts. Such amounts are hereby	18786
appropriated, with the approval of the Director of Budget and	18787
Management.	18788

MUNICIPAL INCOME TAX

18789

The foregoing appropriation item 110-995, Municipal Income	18790
Tax, shall be used to make payments to municipal corporations	18791
under section 5745.05 of the Revised Code. If it is determined	18792
that additional appropriations are necessary to make these	18793
payments, such amounts are hereby appropriated.	18794

TAX REFUNDS

18795

The foregoing appropriation item 110-635, Tax Refunds, shall	18796
be used to pay refunds under section 5703.052 of the Revised Code.	18797
If it is determined that additional appropriations are necessary	18798
for this purpose, such amounts are hereby appropriated.	18799

INTERNATIONAL REGISTRATION PLAN AUDIT

18800

The foregoing appropriation item 110-616, International	18801
Registration Plan, shall be used under section 5703.12 of the	18802
Revised Code for audits of persons with vehicles registered under	18803
the International Registration Plan.	18804

TRAVEL EXPENSES FOR THE STREAMLINED SALES TAX PROJECT

18805

Of the foregoing appropriation item 110-607, Local Tax	18806
Administration, the Tax Commissioner may disburse funds, if	18807
available, for the purposes of paying travel expenses incurred by	18808
members of Ohio's delegation to the Streamlined Sales Tax Project,	18809
as appointed under section 5740.02 of the Revised Code. Any travel	18810
expense reimbursement paid for by the Department of Taxation shall	18811
be done in accordance with applicable state laws and guidelines.	18812

LITTER CONTROL TAX ADMINISTRATION FUND

18813

Notwithstanding section 5733.12 of the Revised Code, during	18814
the period from July 1, 2007, to June 30, 2008, the amount of	18815
$675,000, and during the period from July 1, 2008, to June 30,	18816
2009, the amount of $800,000, received by the Tax Commissioner	18817
under Chapter 5733. of the Revised Code, shall be credited to the	18818
Litter Control Tax Administration Fund (Fund 437).	18819

CENTRALIZED TAX FILING AND PAYMENT FUND

18820

The Director of Budget and Management, under a plan submitted	18821
by the Tax Commissioner, or as otherwise determined by the	18822
Director of Budget and Management, shall set a schedule to	18823
transfer cash from the General Revenue Fund to the credit of the	18824
Centralized Tax Filing and Payment Fund (Fund 5W4). The transfers	18825
of cash shall not exceed $600,000 in the biennium.	18826

COMMERCIAL ACTIVITY TAX ADMINISTRATION FUND

18827

The foregoing appropriation item 110-629, Commercial Activity	18828
Tax Administration Fund (Fund 5BQ), shall be used to pay expenses	18829
incurred by the Department of Taxation to implement and administer	18830
the Commercial Activity Tax under Chapter 5751. of the Revised	18831
Code.	18832

Notwithstanding section 3734.9010, division (B)(2)(c) of	18833
section 4505.09, division (B) of section 5703.12, section 5703.80,	18834
division (C)(6) of section 5727.81, sections 5733.122 and	18835
5735.053, division (C) of section 5739.21, section 5745.03,	18836
section 5743.024, section 5743.15, division (C) of section	18837
5747.03, and section 5747.113 of the Revised Code or any other	18838
provisions to the contrary, any residual cash balances determined	18839
and certified by the Tax Commissioner to the Director of Budget	18840
and Management shall be transferred on July 1, 2007, or as soon as	18841
possible thereafter, to the Commercial Activities Tax	18842
Administration Fund (Fund 5BQ).	18843

TOBACCO SETTLEMENT ENFORCEMENT

18844

The foregoing appropriation item 110-404, Tobacco Settlement	18845
Enforcement, shall be used by the Tax Commissioner to pay costs	18846
incurred in the enforcement of divisions (F) and (G) of section	18847
5743.03 of the Revised Code.	18848

Sec. 407.10. DOT DEPARTMENT OF TRANSPORTATION

18849

Transportation Modes	18850

General Revenue Fund	18851

GRF	775-451	Public Transportation - State	$	16,700,000	$	17,000,000	18852
GRF	776-465	Ohio Rail Development Commission	$	3,700,000	$	3,700,000	18853
GRF	776-466	Railroad Crossing/Grade Separation	$	789,600	$	789,600	18854
GRF	777-471	Airport Improvements - State	$	3,293,985	$	1,794,003	18855
TOTAL GRF General Revenue Fund			$	24,483,585	$	23,283,603	18856
TOTAL ALL BUDGET FUND GROUPS			$	24,483,585	$	23,283,603	18857

~~PUBLIC TRANSPORTATION - STATE~~

18858

~~Of the foregoing GRF appropriation item 775-451, Public~~	18859
~~Transportation - State, $200,000 in fiscal year 2008 shall be used~~	18860
~~for the Cleveland Metropolitan Park District West Creek Project.~~	18861

TRANSPORTATION STUDY

18862

Of the foregoing appropriation item 775-451, Public	18863
Transportation-State, $50,000 in fiscal year 2008 shall be used	18864
for a Franklin County school transportation study to determine the	18865
feasibility of a countywide pupil transportation system.	18866

~~AIRPORT IMPROVEMENTS~~

18867

~~Of the foregoing appropriation item 777-471, Airport~~	18868
~~Improvements - State, $1,500,000 in fiscal year 2008 shall be used~~	18869
~~for air travel and support and economic development of statewide~~	18870
~~airports. The Directors of Development and Transportation may~~	18871
~~enter into one or more interagency agreements between their two~~	18872
~~departments as necessary to implement a statewide strategy to~~	18873
~~enhance Ohio's airports as centers of regional economic~~	18874
~~development.~~	18875

Sec. 512.03. TRANSFERS TO THE GENERAL REVENUE FUND FROM	18876
NON-GRF FUNDS	18877

Notwithstanding any other provision of law to the contrary,	18878
during fiscal years 2008 and 2009, the Director of Budget and	18879
Management is hereby authorized to transfer cash from non-General	18880
Revenue Fund funds that are not constitutionally restricted to the	18881
General Revenue Fund. The total amount of cash transfers made	18882
pursuant to this section to the General Revenue Fund during fiscal	18883
years 2008 and 2009 shall not exceed ~~$70,000,000~~$120,000,000.	18884

Sec. 512.35. DIESEL EMISSIONS REDUCTION AND TRANSIT CAPITAL	18885
GRANT PROGRAMS	18886

~~On the first day of July of each fiscal year or as soon as~~	18887
~~possible thereafter, the Director of Budget and Management shall~~	18888
~~(1) transfer $9,817,105 in cash in fiscal year 2008 and~~	18889
~~$10,057,814 in cash in fiscal year 2009 from the Highway Operating~~	18890
~~Fund (Fund 002) to the Diesel Emissions Grant Fund established in~~	18891
~~section 122.861 of the Revised Code and (2) transfer $5,000,000 in~~	18892
~~each fiscal year from the Highway Operating Fund to the Transit~~	18893
~~Capital Fund (Fund 5E7). The amounts transferred are hereby~~	18894
~~appropriated.~~	18895

~~The transfer to the Diesel Emissions Grant Fund shall be used~~	18896
~~for the administration and oversight of the Diesel Emissions~~	18897
~~Reduction Grant Program within the Department of Development. In~~	18898
There is hereby established in the Highway Operating Fund (Fund	18899
7002) in the Department of Transportation a Diesel Emissions	18900
Reduction Grant Program. The Department of Development shall	18901
administer the program and shall solicit, evaluate, score, and	18902
select projects submitted by public and private entities that are	18903
eligible for the federal Congestion Mitigation and Air Quality	18904
(CMAQ) Program. The Department of Transportation shall process	18905
Federal Highway Administration-approved projects as recommended by	18906
the Department of Development.	18907

In addition to the allowable expenditures set forth in	18908
section 122.861 of the Revised Code, Diesel Emissions Reduction	18909
Grant Program funds also may be used to fund projects involving	18910
the purchase or use of hybrid and alternative fuel vehicles that	18911
are allowed under guidance developed by the Federal Highway	18912
Administration for the ~~Congestion Mitigation and Air Quality~~	18913
~~(CMAQ)~~CMAQ Program. The Director of Development, in consultation	18914
with the Director of Environmental Protection, shall develop	18915
guidance for distribution of the funds from the Diesel Emissions	18916
Grant Fund. The guidance shall include a method for	18917
prioritization of projects, acceptable technologies, and	18918
procedures for awarding grants and loans.	18919

~~The transfer to the Transit Capital Fund (Fund 5E7) shall be~~	18920
~~used to supplement the capital portion of the Ohio Public~~	18921
~~Transportation Grant Program within the Department of~~	18922
~~Transportation.~~	18923

~~These~~Public entities eligible to receive funds under section	18924
122.861 of the Revised Code and CMAQ shall be reimbursed from the	18925
Department of Transportation's Diesel Emissions Reduction Grant	18926
Program.	18927

Private entities eligible to receive funds under section	18928
122.861 of the Revised Code and CMAQ shall be reimbursed through	18929
transfers of cash from the Department of Transportation's Diesel	18930
Emissions Reduction Grant Program to the Department of	18931
Development's Diesel Emissions Reduction Grant Fund (Fund 3BD0)	18932
established in section 122.861 of the Revised Code.	18933

Appropriation item 195-697, Diesel Emissions Reduction	18934
Grants, is hereby established with an appropriation of $9,817,105	18935
in fiscal year 2008 and $10,057,814 in fiscal year 2009. Total	18936
expenditures between both the Departments of Development and	18937
Transportation shall not exceed the appropriated amounts stated	18938
in this section.	18939

On or before June 30, 2008, any unencumbered balance of the	18940
foregoing appropriation item 195-697, Diesel Emissions Reduction	18941
Grants, for fiscal year 2008, less amounts encumbered by the	18942
Department of Transportation for reimbursement of public entities	18943
for fiscal year 2008, is hereby appropriated for the same purposes	18944
for fiscal year 2009.	18945

Up to $5,000,000 in the Highway Operating Fund (Fund 7002)	18946
shall be used each fiscal year for the Transit Capital Program in	18947
conjunction with funding provided in the Department of	18948
Transportation's budget under the Ohio Public Transportation Grant	18949
Program.	18950

On or before June 30, 2008, any unencumbered balance of the	18951
Transit Capital Program in fiscal year 2008 is hereby appropriated	18952
for the same purposes in fiscal year 2009.	18953

Any cash transfers or allocations under this section	18954
represent CMAQ program moneys within the Department of	18955
Transportation for use by the Diesel Emissions Reduction Grant	18956
Program by the Department of Development and for use by the Ohio	18957
Public Transportation Grant Program by the Ohio Department of	18958
Transportation. These allocations shall not reduce the amount of	18959
such moneys designated for metropolitan planning organizations.	18960

The Director of Development, in consultation with the	18961
Directors of Environmental Protection and Transportation, shall	18962
develop guidance for the administration of the Diesel Emissions	18963
Reduction Grant Program. The guidance shall include a method for	18964
prioritization of projects, acceptable technologies, and	18965
procedures for awarding grants.	18966

Sec. 518.03. BUDGET ADJUSTMENTS TO REFLECT TOBACCO	18967
SECURITIZATION	18968

(A) Notwithstanding any other provision of law to the	18969
contrary, the Director of Budget and Management, periodically on	18970
any date following the issuance of the tobacco obligations	18971
authorized in section 183.51 of the Revised Code and through June	18972
30, 2009, shall:	18973

(1) Determine the amount of appropriation items 235-909,	18974
Higher Education General Obligation Debt Service, and 230-908,	18975
Common Schools General Obligation Debt Service, that are in excess	18976
of the amounts needed to pay all debt service and financing costs	18977
on those obligations payable from each of those items and transfer	18978
all or any portion of that excess appropriation to appropriation	18979
item 200-901, Property Tax Allocation-Education, or 110-901,	18980
Property Tax Allocation-Taxation, or both together as needed for	18981
the purposes of making the state's property tax relief payments to	18982
school districts and counties.	18983

(2) Determine the amount by which interest earnings credited	18984
to Fund 034, Higher Education Improvement Fund, and Fund 032,	18985
School Building Program Assistance Fund, from the investment of	18986
the net proceeds of those tobacco obligations exceed the amount	18987
needed to satisfy appropriations from those funds, transfer all	18988
or part of that excess cash balance to the General Revenue Fund,	18989
and increase appropriation item 200-901, Property Tax	18990
Allocation-Education, or 110-901, Property Tax	18991
Allocation-Taxation, or both together, by up to the amount of cash	18992
so transferred to the General Revenue Fund.	18993

(3) Determine the amount of capital appropriations in	18994
CAP-770, School Building Assistance Program, and transfers of cash	18995
to Fund 5E3, School Facilities Commission, that are necessary to	18996
fully expend the amount of net proceeds deposited into Fund 032,	18997
School Building Program Assistance Fund, from the issuance of	18998
those tobacco obligations, and increase the appropriations for	18999
CAP-770 and appropriation item 230-644, Operating Expenses-School	19000
Facilities Commission, by the necessary amounts.	19001

(4) Determine the amount of additional capital	19002
appropriations, if any necessary to fully expend the amount of net	19003
proceeds deposited from the issuance of those tobacco obligations	19004
into Fund 034, Higher Education Improvement Fund.	19005

(5) Reduce by up to $800,000,000 the amount of authorization	19006
to issue and sell general obligations to pay the costs of capital	19007
facilities for a system of common schools throughout the state	19008
granted to the Ohio Public Facilities Commission by prior acts of	19009
the General Assembly. This reduction reflects the utilization of	19010
the net proceeds of those tobacco obligations in place of general	19011
obligation bond proceeds to support capital appropriations	19012
payable from Fund 032, School Building Assistance Fund.	19013

(6) Reduce by up to $950,000,000 the amount of authorization	19014
to issue and sell general obligations to pay the costs of capital	19015
facilities for state-supported and state-assisted institutions of	19016
higher education granted to the Ohio Public Facilities Commission	19017
by prior acts of the General Assembly. This reduction reflects	19018
the utilization of the net proceeds of those tobacco obligations	19019
in place of general obligation bond proceeds to support capital	19020
appropriations payable from Fund 034, Higher Education	19021
Improvement Fund.	19022

(B) ~~Before~~Except for transfers to the General Revenue Fund	19023
in accordance with division (A)(2) of this section, before the	19024
Office of Budget and Management transfers or increases or	19025
decreases any appropriations or authorizations described in	19026
division (A) of this section, the Office of Budget and Management	19027
shall seek Controlling Board approval.	19028

Section 610.41. That existing Sections 207.20.50,	19029
207.20.70, 207.30.10, 207.30.20, 207.30.30, 235.10, 261.10,	19030
263.30.10, 269.30.70, 269.40.50, 269.50.30, 275.10, 293.10,	19031
299.10, 309.10, 309.30.13, 309.30.30, 309.30.41, 309.30.42,	19032
309.40.33, 337.30.43, 337.40.15, 369.10, 375.10, 405.10,	19033
407.10, 512.03, 512.35, and 518.03 of Am. Sub. H.B. 119 of the	19034
127th General Assembly are hereby repealed.	19035

Section 610.50. That Sections 101.10, 201.50, 301.20.20,	19036
301.20.80, 401.11, and 401.71 of H.B. 496 of the 127th General	19037
Assembly be amended to read as follows:	19038

Sec. 101.10. All items set forth in this section are hereby	19039
appropriated out of any moneys in the General Revenue Fund	19040
(GRF) that are not otherwise appropriated:	19041

Reappropriations

DAS DEPARTMENT OF ADMINISTRATIVE SERVICES	19042

C10002	Rural Areas Community Improvements	$	20,000	19043
C10008	Urban Areas Community Improvements	$	868,900	19044
Total Department of Administrative Services		$	888,900	19045
TOTAL GRF General Revenue Fund		$	888,900	19046

RURAL AREAS COMMUNITY IMPROVEMENTS

19047

The foregoing appropriation item C10002, Rural Areas	19048
Community Improvements, shall be granted for the Red Mill Creek	19049
Water Retention Basin.	19050

URBAN AREAS COMMUNITY IMPROVEMENTS

19051

From the foregoing appropriation item C10008, Urban Areas	19052
Community Improvements, grants shall be made for the following	19053
projects: $50,000 for the Brown Senior Center Renovations;	19054
$100,000 for Project AHEAD Facility Improvements; $75,000 for the	19055
J. Frank-Troy Senior Citizens Center; $23,900 for the Canton	19056
Jewish Women's Center; ~~$450,000 for the Gateway Social Services~~	19057
~~Building;~~$200,000 for Pro Football Hall of Fame festival facility	19058
improvements; $100,000 for the Children's Network of Stark County;	19059
$75,000 for the Community Treatment and Correction Center, Inc.;	19060
$75,000 for Trillium Family Solutions; $50,000 for the Loew	19061
Field Improvements; $20,000 for the Harvard Community Services	19062
Center Renovation & Expansion; $20,000 for the Collinwood	19063
Community Service Center Repair & Renovation; and $80,000 for	19064
Bowman Park - City of Toledo.	19065

Sec. 201.50. All items set forth in this section are hereby	19066
appropriated out of any moneys in the state treasury to the credit	19067
of the School Building Program Assistance Fund (Fund 7032) that	19068
are not otherwise appropriated:	19069

Reappropriations

SFC SCHOOL FACILITIES COMMISSION	19070

C23002	School Building Program Assistance	$	3,572,253,121	19071
C23005	Exceptional Needs	$	28,504,951	19072
C23010	Vocation Facilities Assistance Program	$	11,115,616	19073
Total School Facilities Commission		$	3,611,873,688	19074
TOTAL School Building Program Assistance Fund		$	3,611,873,688	19075

CONSTRUCTION OF NEW BLIND AND DEAF SCHOOLS

19076

Of the foregoing appropriation item C23002, School Building	19077
Program Assistance, $37,080,000 shall be used for constructing new	19078
facilities, or renovating existing facilities, or both, on the	19079
current campuses of the Ohio State School for the Blind and the	19080
Ohio School for the Deaf. Notwithstanding sections 123.01 and	19081
123.15 of the Revised Code and in addition to its powers under	19082
Chapter 3318. of the Revised Code, the Ohio School Facilities	19083
Commission shall administer the project pursuant to the memorandum	19084
of understanding that the Ohio State School for the Blind, the	19085
Ohio School for the Deaf, and the Ohio School Facilities	19086
Commission signed on October 31, 2007. The project shall comply	19087
to the fullest extent possible with the specifications and	19088
policies set forth in the Ohio School Facilities Design Manual and	19089
shall not be considered a part of any program created under	19090
Chapter 3318. of the Revised Code. As agreed to by the parties in	19091
the memorandum of understanding, $37,080,000 is sufficient to	19092
complete the construction or renovation of the facilities needed	19093
for the education of both the deaf and blind student communities	19094
and additional appropriations will not be required. Upon issuance	19095
by the Commission of a certificate of completion of the project,	19096
the Commission's participation in the project shall end.	19097

The Executive Director of the Ohio School Facilities	19098
Commission shall comply with the procedures and guidelines	19099
established in Chapter 153. of the Revised Code. Upon the release	19100
of funds for the project by the Controlling Board or the Director	19101
of Budget and Management, the Commission may administer the	19102
project without the supervision, control, or approval of the	19103
Director of Administrative Services. Any references to the	19104
Director of Administrative Services in the Revised Code, with	19105
respect to the administration of the project, shall be read as if	19106
they referred to the Director of the Ohio School Facilities	19107
Commission.	19108

Reappropriations

Sec. 301.20.20. BGU BOWLING GREEN STATE UNIVERSITY

19109

C24000	Basic Renovations	$	10,751,883	19110
C24001	Basic Renovations - Firelands	$	811,360	19111
C24002	Instructional and Data Processing Equipment	$	1,200,186	19112
C24004	ADA Modifications	$	19,544	19113
C24005	Child Care Facility	$	49,406	19114
C24007	Materials Network	$	90,981	19115
C24008	Video Link	$	10,644	19116
C24013	Hannah Hall Rehabilitation	$	2,005,522	19117
C24014	Biology Lab Renovation	$	12,533,708	19118
C24015	Campus-Wide Paving/Sidewalk Upgrade	$	4,899	19119
C24016	Student Learning	$	13,149	19120
C24017	Video Teaching Network	$	5,436	19121
C24019	Kinetic Spectrometry Consortium	$	77,671	19122
C24020	Admissions Visitor Center	$	3,000,000	19123
C24021	Theatre/Performing Arts Complex	$	8,750,000	19124
C24022	University Hall Rehabilitation	$	1,174,981	19125
C24025	Administration Building Fire Alarm System	$	83,986	19126
C24026	Campus-Wide Carpet Upgrade	$	329,700	19127
C24027	Reroof East, West, and North Buildings	$	173,999	19128
C24028	Instructional Laboratory - Phase 1	$	960,000	19129
C24031	Health Center Addition	$	9,750,000	19130
C24032	Student Services Building Replacement	$	8,100,000	19131
C24033	BGU Aviation Improvements	$	500,000	19132
C24034	Tunnel Upgrade-Phase II	$	98,820	19133
C24035	Library Depository Northwest	$	56,000	19134
C24036	Wood County Environmental Health Project	$	700,000	19135
Total Bowling Green State University		$	~~60,551,875~~ 61,251,875	19136

Reappropriations

Sec. 301.20.80. OSU OHIO STATE UNIVERSITY

19138

C31500	Basic Renovations	$	34,349,496	19139
C31501	Basic Renovations - Regional Campuses	$	6,506,516	19140
C31502	Brown Hall Annex Replacement	$	6,213	19141
C31505	Basic Renovations - ATI	$	129,714	19142
C31506	Supplemental Renovations - OARDC	$	3,319,202	19143
C31507	Supplemental Renovations - Regional	$	191,955	19144
C31508	Dreese Lab Addition	$	5,953	19145
C31510	Bioscience/Parks Hall Addition	$	12,584	19146
C31512	Greenhouse Modernization	$	40,982	19147
C31515	Life Sciences Research Building	$	218,170	19148
C31520	Food Science & Technology Building	$	92,786	19149
C31522	Heart & Lung Institute	$	32,437	19150
C31523	Superconducting Radiation	$	65,094	19151
C31524	Brain Tumor Research Center	$	6,001	19152
C31525	Engineering Center Net Shape Manufacturing	$	20,730	19153
C31526	Membrane Protein Typology	$	8,835	19154
C31527	Instructional and Data Processing Equipment	$	6,014,848	19155
C31528	Fine Particle Technologies	$	116,770	19156
C31529	Advanced Plasma Engineering	$	22,690	19157
C31530	Plasma Ramparts	$	1,150	19158
C31531	IN-SITU AL-BE Composites	$	1,733	19159
C31532	Jay Cooke Residence - Roof and Windows	$	86,668	19160
C31535	Asbestos Abatement	$	5,325	19161
C31536	Materials Network	$	91,983	19162
C31537	Bio-Technology Consortium	$	42,378	19163
C31538	Analytical Electron Microscope	$	375,000	19164
C31539	High Temp Alloys & Alluminoids	$	220,000	19165
C31541	Supplemental Renovations - ATI	$	33,969	19166
C31542	Maintenance, Receiving, and Storage Facility - Marion	$	58,646	19167
C31543	McPherson Lab Rehabilitation	$	37,243	19168
C31544	Heart and Lung Institute	$	101,808	19169
C31546	ADA Modifications - ATI	$	41,936	19170
C31547	ADA Modifications - Lima	$	358	19171
C31548	ADA Modifications - Mansfield	$	15,253	19172
C31550	Titanium Alloys	$	54,912	19173
C31552	Advanced Manufacturing	$	38,579	19174
C31553	Manufacturing Processes/Materials	$	62,574	19175
C31554	Terhertz Studies	$	35,294	19176
C31556	Marion Park/Road/Sidewalk/Lights	$	2,750	19177
C31557	Pomerene Lighting/Wiring	$	249,584	19178
C31558	NMR Consortium	$	75,116	19179
C31559	Versatile Film Facility	$	62,872	19180
C31560	OCARNET	$	5,916	19181
C31561	Bioprocessing Research	$	1,905	19182
C31562	Localized Corrosion Research	$	6,128	19183
C31563	ATM Testbed	$	3,633	19184
C31564	Physical Sciences Building	$	79,383	19185
C31565	Morrill Hall Remodeling - Vacated Library Space - Marion	$	923	19186
C31568	Sisson Hall Replacement	$	5,537	19187
C31570	Machinery Acoustics	$	3,804	19188
C31571	Sensors and Measurements	$	15,115	19189
C31572	Polymer Magnets	$	1,099	19190
C31574	A1 Alloy Corrosion	$	14,292	19191
C31578	Page Hall Planning	$	7,210	19192
C31579	Botany & Zoology Building Planning	$	209,467	19193
C31581	Robinson Laboratory Planning	$	36,765	19194
C31582	Don Scott Field Replacement Barns	$	1,495,619	19195
C31583	Galvin Hall 3rd Floor Renovation - Lima	$	22,135	19196
C31584	Horticultural Operations Center - ATI	$	1,475,400	19197
C31585	OARDC Feed Mill	$	5,050,968	19198
C31587	Biological Sciences Cooling Tower	$	6,930	19199
C31589	Mount Hall HVAC Modifications	$	40,982	19200
C31591	Ohio Biomedical Consortium on Medical Therapeutic Micro Devices	$	49,275	19201
C31592	Plant and Microbe Functional Genomics Facilities	$	16,259	19202
C31593	Consortium for Novem Microfabrications Methods of Medical Devices in Non-Silicon Materials	$	149,066	19203
C31594	Bone & Mineral Metabolism Research Lab	$	5,845	19204
C31597	Animal & Plant Biology Level 3	$	8,133,780	19205
C31598	Main Library Rehabilitation	$	56,456,214	19206
C31599	Psychology Building	$	57,722	19207
C315A0	Thorne Hall and Gowley Hall Renovations - Phase 3	$	598,043	19208
C315A2	Nanosecond Infrared Measurement	$	2,588	19209
C315A4	Millimeter/Submillimeter Instrument	$	5,919	19210
C315A5	X-Ray Powder Diffractometer	$	558	19211
C315A6	Deconvolution Microscope	$	1,101	19212
C315B2	Denney Hall Renovation - Phase I	$	18,495	19213
C315B3	Ion Mass Spectrometry	$	6,594	19214
C315B5	Role of Molecular Interfaces	$	17,773	19215
C315B8	New Millimeter Spectrometer	$	24,996	19216
C315C2	1224 Kinnear Road - Bale	$	11,105	19217
C315C3	Non-Silicon Micromachining	$	73,991	19218
C315C4	High Performance Computing	$	2,910	19219
C315C5	Veterinary Hospital Auditorium Renovation	$	7,736	19220
C315D0	OARDC Boiler Replacement	$	656,442	19221
C315D2	Supercomputer Center Expansion	$	1,600,414	19222
C315D5	Information Literacy	$	24,824	19223
C315D6	Online Business Major	$	6,618	19224
C315D8	Renovation of Graves Hall	$	68,196	19225
C315E0	OARDC Wooster Phone System Replacement	$	467,398	19226
C315E1	Utility - North Tunnel Steamline Upgrade	$	114,298	19227
C315E2	Dual Beam Characterization	$	150,000	19228
C315E6	Environmental Technology Consortium	$	11,297	19229
C315E7	Campbell, University, and Evans Hall	$	45,877	19230
C315E8	Laboratory Animal Facility	$	83,481	19231
C315F1	Western Branch Headquarters & Machinery Building	$	662,850	19232
C315F2	Muck Crops Branch/Shop Building Replacement	$	782,173	19233
C315F3	Hazardous Waste Handling/Storage Building	$	1,103,062	19234
C315F4	Agriculture/Engineering Building Renovation & Addition	$	200,000	19235
C315F5	~~Wood County Center for Agriculture~~ OSU Extension Office/Agriculture Business Enhancement Center	$	~~1,000,000~~ 300,000	19236
C315F6	Community Heritage Art Gallery - Lima	$	100,000	19237
C315F8	Nanotechnology Molecular Assembly	$	437,296	19238
C315F9	Networking and Communication	$	478,761	19239
C315G0	Planetary Gear	$	125,000	19240
C315G1	X-Ray Fluorenscence Spectrometer	$	2,283	19241
C315G2	Precision Navigation	$	85,000	19242
C315G3	Welding & Metal Working	$	200,000	19243
C315G5	Inductively Coupled Plasma Etching	$	126,492	19244
C315G6	Accelerated Metals	$	1,020,331	19245
C315G7	Mathematical Biosciences Institute	$	9,819	19246
C315G9	Mershon Auditorium HVAC System Improvements	$	3,379	19247
C315H0	Molecular Microdevices	$	2,066	19248
C315H1	Research Center HVAC System Improvements	$	38,052	19249
C315H2	Infrared Absorption Measurements	$	3,423	19250
C315H3	Dark Fiber	$	2,532,628	19251
C315H4	Shared Data Backup System	$	96,876	19252
C315H6	Third Frontier Network Testbed	$	202,763	19253
C315H7	Distributed Learning Workshop	$	2,500	19254
C315H8	Accelerated Maturation of Materials	$	42,279	19255
C315H9	Nanoscale Polymers Manufacturing	$	358,802	19256
C315J0	Hydrogen Production and Storage	$	217	19257
C315J1	Ohio Organic Semiconductor	$	226,422	19258
C315J4	Comprehensive Cancer - Chiller Replacement	$	19,187	19259
C315J5	Kottman Hall - 103 Central Classroom	$	20,893	19260
C315J7	Low Cost Nanocomposite Foams	$	101,705	19261
C315J8	West Campus Chilled Water & Scott Hall	$	20,093	19262
C315J9	McCracken Power Plant Spill Control	$	120,251	19263
C315K0	Glacial Assessment	$	22,764	19264
C315K2	Center for Advanced Propulsion and Power	$	1,313,076	19265
C315K3	Parks Hall Chiller Replacement	$	134,678	19266
C315K4	Hybrid Electric Vehicle Modeling	$	363,452	19267
C315K5	Computational Nanotechnology	$	500,000	19268
C315K6	Townshend Hall - Roof Replacement	$	328,772	19269
C315K8	Veterinary Hospital Roof Replacement Phase II	$	174,815	19270
C315K9	Hopkins Hall Phase II Priorities I, II	$	41,756	19271
C315L0	Bioscience 6th Floor Renovation - Priority	$	140,937	19272
C315L1	Ohio Commons For Digital Education	$	14,594	19273
C315L2	Postle Hall Fire Alarm Replacement	$	116,441	19274
C315L3	NonCredit Job Education & Training	$	14,201	19275
C315L4	Campus South Dorms Renovation/Improvements	$	3,767	19276
C315L5	Bricker Hall Roof Replacement	$	23,608	19277
C315L8	Cooperative Control Testbed	$	3,000	19278
C315M0	Neuroscience Center Core	$	576	19279
C315M2	Campus Grounds-Exterior Lighting - Phase VIII	$	31,523	19280
C315M3	930 Kinnear Road Renovations	$	181,402	19281
C315M4	Waterman Lab & Don Scott Field	$	23,528	19282
C315M5	Lincoln Tower Renovations - Phase I	$	254,767	19283
C315M6	Coe Corrosion Coop	$	56,781	19284
C315M7	OSU Cancer Program Expansion	$	2,000,000	19285
C315M8	Smith Laboratory Rehabilitation	$	2,799,448	19286
C315M9	Warner Library and Student Center	$	1,618,275	19287
C315N0	Hopewell Hall Science Suite	$	508,408	19288
C315N1	Atomic Force Microscopy	$	180,000	19289
C315N2	Interactive Applications	$	344,865	19290
C315N3	Platform Lab	$	76,685	19291
C315N4	Integrated Biomass to Electricity	$	392,680	19292
C315N8	Center for Polymer Nanomaterials	$	9,801,899	19293
C315N9	Ohio Bioproducts Innovation Center	$	7,765,250	19294
C315P1	Specialized Planetary Gears	$	40,920	19295
C315P2	OSU Agricultural Building	$	295,409	19296
C315P3	Automated AFM System	$	618	19297
C315P4	Integrated Wireless Communication	$	3,454	19298
C315P5	Newton Hall-Roof Replacement	$	140,646	19299
C315P6	Chirped-Pulse Amplifier	$	258,732	19300
C315P7	Central Classroom Building Renovation	$	55,686	19301
C315P9	Airport Hangers 1 2 & 3 Roof Replacement	$	485,250	19302
C315Q0	Veterinary Hospital Holding Replacement	$	1,902,970	19303
C315Q1	Aeronautical and Astronautical Research Lab-Roof Replacement	$	676,482	19304
C315Q2	Superconductivity Technology Center	$	324,136	19305
C315Q3	Periodic Materials Assemblies	$	60,239	19306
C315Q4	Biological Sciences Building Supply Fan Replacement	$	628,573	19307
C315Q5	Biological Sciences Building-Fume Hood Repairs	$	968,531	19308
C315Q6	Kottman Hall Fume Hood Repairs	$	1,476,940	19309
C315Q7	Photonic Force Microscope	$	4,887	19310
C315Q9	Brown Hall Renovation/Replacement	$	3,500,000	19311
C315R0	Hughes Hall Renovation	$	1,500,000	19312
C315R1	COMPH Academic Center	$	5,000,000	19313
C315R2	Murray Hall Renovation	$	1,000,000	19314
C315R3	New Student Life Building	$	1,000,000	19315
C315R4	Founders/Hopewell Hall Renovation	$	1,960,080	19316
C315R5	Agricultural and Biological Engineering Building Renovation	$	4,000,000	19317
C315R6	Selby Hall Phytotron Facility Renovation	$	2,000,000	19318
C315R7	Stone Laboratory Resource Facility Improvements	$	500,000	19319
C315R8	OSU Extension Safety Improvements in Madison County	$	94,000	19320
C315R9	Camp Clifton Improvements	$	90,000	19321
C315S0	Delaware Speech & Hearing with OSU Medical College	$	75,000	19322
C315S1	Kottman Hall-Windows/Masonry Renovation	$	1,065,280	19323
C315S2	Postle Hall Partial Window Replacement	$	630,000	19324
C315S3	Celeste Lab Fume Hood Repairs	$	1,000,300	19325
C315S4	Utility Upgrade/East Campus Area	$	45,969	19326
Total Ohio State University		$	~~200,348,786~~ 199,648,786	19327

~~WOOD COUNTY CENTER FOR AGRICULTURE~~OSU EXTENSION	19328
OFFICE/AGRICULTURE BUSINESS ENHANCEMENT CENTER	19329

~~Of the~~The foregoing appropriation item C315F5, ~~Wood County~~	19330
~~Center for Agriculture~~OSU Extension Office/Agriculture Business	19331
Enhancement Center, ~~up to $300,000~~ shall be used for building	19332
renovations to the ~~OSU Extension Office/Ag Business Enhancement~~	19333
Center.	19334

Sec. 401.11. RIVERFRONT IMPROVEMENTS

19335

Of the foregoing reappropriation item C725D0, Riverfront	19336
Improvements, $1,000,000 shall be used for the Riverfront West	19337
Park Development - Cincinnati Park Board, Hamilton County.	19338

LOCAL PARKS PROJECTS

19339

Of the foregoing appropriation item C725E2, Local Parks	19340
Projects, $2,000,000 shall be used for the Center City Park in	19341
Springfield; $1,200,000 shall be used for the Cincinnati Zoo;	19342
$1,000,000 shall be used for the East Bank/Flats Project;	19343
$1,000,000 shall be used by the Warren County Park District for	19344
Land Acquisition or Improvements; $540,000 shall be used for Tar	19345
Hollow State Park Improvements; $300,000 shall be used by the City	19346
of Mason for Handicap Accessible Park Improvements; $250,000	19347
shall be used for Van Buren State Park ~~Land Acquisitions~~Camp	19348
Ground Electrification and Restroom Facilities Improvements;	19349
$200,000 shall be used for Harrison Village Historical	19350
Society-Phoenix Park Museum; $200,000 shall be used for Indian	19351
Lake State Park Dredging Improvements; $191,000 shall be used for	19352
Deerfield Township Simpson Creek Erosion Mitigation and Bank	19353
Control; $185,000 shall be used for the City of Wilmington Park	19354
Upgrades/Tennis Courts; $175,700 shall be used for the Georgetown	19355
Community Tennis Park; $150,000 shall be used for Kelleys Island	19356
Park Improvements; $150,000 shall be used for Perry Township Camp	19357
Improvements; $100,000 shall be used for Mountain Bike	19358
Park/Midtown Cleveland; $100,000 shall be used for the Chester	19359
Township Park; $69,000 shall be used for Miami Erie Canal Repairs	19360
in Spencerville; $60,000 shall be used for Marseilles Reservoir	19361
Bulk Head Project; $50,000 shall be used for Beavercreek/John	19362
Aekeney Soccer Field and Park; $50,000 shall be used for the	19363
Beavercreek Community Athletic Association Facility and Park	19364
Upgrade; $50,000 shall be used for the Columbus Zoo Education	19365
Center; $50,000 shall be used for Dillon State Park Upgrades;	19366
$50,000 shall be used for Indian Lake State Park Shoreline	19367
Improvements; $25,000 shall be used for the Cleveland Police and	19368
Firefighters Memorial Park; $25,000 shall be used for Grand Lake	19369
St. Mary's Improvements; $25,000 shall be used for Geauga	19370
Veterans Monument Park Improvements; $19,000 shall be used for	19371
East Fork State Park-Harsha Lake Dock Improvements; $10,000	19372
shall be used for the Marine Corps League Park/Monument; $10,000	19373
shall be used for Huntington Township Park Improvements; and	19374
$5,000 shall be used for Morrow County Bicentennial Park.	19375

STATEWIDE TRAILS PROGRAM

19376

Of the foregoing reappropriation item C725L8, Statewide	19377
Trails Program, $2,000,000 shall be used for the Ohio to Erie	19378
Trail by Franklin County Metro Parks; $1,900,000 shall be used for	19379
the Cuyahoga Towpath Trail; and $210,000 shall be used for the	19380
Trumbull Bike Trail.	19381

FEDERAL REIMBURSEMENT

19382

All reimbursements received from the federal government for	19383
any expenditures made pursuant to Sections 401.10 and 401.11 of	19384
this act shall be deposited in the state treasury to the credit of	19385
the Parks and Recreation Improvement Fund.	19386

Sec. 401.71. The Ohio Public Facilities Commission is hereby	19387
authorized to issue and sell, in accordance with Section 2m2p of	19388
Article VIII, Ohio Constitution, and pursuant to sections 151.01	19389
and 151.08 of the Revised Code, original obligations of the	19390
state, in an aggregate principal amount not to exceed	19391
$120,000,000, in addition to the original obligations heretofore	19392
authorized by prior acts of the General Assembly. These authorized	19393
obligations shall be issued and sold from time to time, subject to	19394
applicable constitutional and statutory limitations, as needed to	19395
ensure sufficient moneys to the credit of the State Capital	19396
Improvements Fund (Fund 7038) to pay costs of the state in	19397
financing or assisting in the financing of local subdivision	19398
capital improvement projects.	19399

Section 610.51. That existing Sections 101.10, 201.50,	19400
301.20.20, 301.20.80, 401.11, and 401.71 of H.B. 496 of the 127th	19401
General Assembly are hereby repealed.	19402

Section 620.10. That Section 375.80.10 of Am. Sub. H.B. 119	19403
of the 127th General Assembly is hereby repealed.	19404

Section 620.20. That Section 5 of Am. Sub. H.B. 24 of the	19405
127th General Assembly is hereby repealed.	19406

Section 705.10. Notwithstanding section 5709.73 of the	19407
Revised Code, a board of township trustees of a township with a	19408
population exceeding fifty-five thousand according to the most	19409
recent federal decennial census may adopt a resolution under	19410
division (B) of that section on or before December 31, 2008, by	19411
majority vote. Such a board may adopt a resolution under division	19412
(C) of that section on or before December 31, 2008, by majority	19413
vote, if the other requirements of that division are satisfied.	19414

Section 711.10. (A) As used in this section, "Community	19415
development bank" has the meaning as set forth in the "Federal	19416
Deposit Insurance Corporation Improvement Act of 1991," 105 Stat.	19417
2317, 12 U.S.C. 1834b(e)(1).	19418

(B) Notwithstanding any contrary provision of section 135.33	19419
of the Revised Code, a community development bank, pursuant to	19420
that section, may apply to, and be designated by, a county as a	19421
depository of active moneys during the county's period of	19422
designation in effect on the effective date of this section if all	19423
of the following apply:	19424

(1) The bank is located in a county with a population of over	19425
one million three hundred thousand people based on the most recent	19426
decennial census figures from the United States Department of	19427
Commerce, Division of Census;	19428

(2) The bank has previously served the county described in	19429
division (B)(1) of this section as a depository;	19430

(3) The bank applies to the county described in division	19431
(B)(1) of this section to be a depository; and	19432

(4) The bank is an eligible institution under section 135.32	19433
of the Revised Code.	19434

Section 715.10. The Department of Natural Resources and the	19435
Department of Public Safety shall seek all available federal money	19436
to assist the City of Findlay in rebuilding infrastructure or	19437
building preventative infrastructure with respect to flood	19438
mitigation and preparation.	19439

Section 733.10. (A) As used in this section:

19440

(1) "Eligible school district" means a city, exempted	19441
village, or local school district for which the certification of	19442
taxable values made under division (A) of section 3317.021 of the	19443
Revised Code for fiscal year 2007 and for fiscal year 2008	19444
erroneously included at least ten million dollars in assessed	19445
value of tax-exempt public utility property.	19446

(2) "Tax-exempt public utility property" means real or	19447
tangible personal property used in the provision of a public	19448
utility service that was exempted from taxation for tax years 2005	19449
and 2006 under section 5709.62 or 5709.63 of the Revised Code.	19450

(3) "State education aid" has the same meaning as in section	19451
5751.20 of the Revised Code, except that for fiscal year 2007,	19452
state education aid includes both of the following:	19453

(a) The transportation payment calculated under Section	19454
206.09.21 of Am. Sub. H.B. 66 of the 126th General Assembly, as	19455
amended, instead of division (D) of section 3317.022 of the	19456
Revised Code;	19457

(b) Transitional aid calculated under Section 206.09.39 of	19458
that act, as amended.	19459

(4) "2005 valuation adjustment" means the assessed value of	19460
tax-exempt public utility property that was included in the	19461
certification made under division (A) of section 3317.021 of the	19462
Revised Code for fiscal year 2007.	19463

(5) "2006 valuation adjustment" means the assessed value of	19464
tax-exempt public utility property that was included in the	19465
certification made under division (A) of section 3317.021 of the	19466
Revised Code for fiscal year 2008.	19467

(B)(1) The Department of Education shall recompute an	19468
eligible school district's state education aid for fiscal year	19469
2007 by reducing the total taxable value certified for the	19470
district under division (A) of section 3317.021 of the Revised	19471
Code for that fiscal year by an amount equal to the 2005 valuation	19472
adjustment, and pay the district the increase in state education	19473
aid resulting from the recomputation. Each component of state	19474
education aid affected by the valuation adjustment shall be	19475
recomputed. Within forty-five days after the effective date of	19476
this section, the payment shall be made from money appropriated	19477
for fiscal year 2008 under the appropriation line items	19478
corresponding with the components of state education aid required	19479
to be recomputed under this division.	19480

(2) The Department of Education shall recompute an eligible	19481
school district's state education aid for fiscal year 2008 by	19482
reducing the total taxable value certified for the district under	19483
division (A) of section 3317.021 of the Revised Code for that	19484
fiscal year by an amount equal to the 2006 valuation adjustment,	19485
and pay the district the increase in state education aid resulting	19486
from the recomputation. Each component of state education aid	19487
affected by the valuation adjustment shall be recomputed. The	19488
payment shall be made from money appropriated for fiscal year 2008	19489
under the appropriation line items corresponding with the	19490
components of state education aid required to be recomputed under	19491
this division. The amount of the payment shall be divided in equal	19492
amounts among the remaining payments of state education aid	19493
required to be made during fiscal year 2008 that have not been	19494
paid before the effective date of this section, and paid at the	19495
same time as those payments.	19496

(3) The recomputed total taxable value and state education	19497
aid recomputed under divisions (B)(1) and (2) of this section	19498
shall be regarded as the district's total taxable value and state	19499
education aid for fiscal year 2007 and 2008, respectively, for all	19500
purposes of Chapter 3317. of the Revised Code; Am. Sub. H.B. 66 of	19501
the 126th General Assembly, including the computation of	19502
transitional aid under Section 206.09.39 of that act, as amended;	19503
and Am. Sub. H.B. 119 of the 127th General Assembly, including	19504
under Section 269.30.80 of that act.	19505

(4) Any amounts payable under division (B)(1) or (2) of this	19506
section shall be reduced by any amount paid under section 3317.026	19507
of the Revised Code if the amount paid under that section was paid	19508
on account of refunded taxes charged against tax-exempt public	19509
utility property for tax year 2005 or 2006 and for which	19510
recomputation is made under division (B) of this section.	19511

(C) The Department of Education shall recompute an eligible	19512
school district's adjusted valuation per pupil and average taxable	19513
value for the purposes of ranking the district under section	19514
3318.011 of the Revised Code, and determining the district's	19515
portion of the basic project cost under section 3318.032 of the	19516
Revised Code, for any such computation that includes the taxable	19517
values certified for the district for tax year 2005 or 2006 under	19518
division (A) of section 3317.021 of the Revised Code. For	19519
computations of valuation per pupil or average taxable value that	19520
include the taxable value certified for tax year 2005, the	19521
recomputation shall incorporate the taxable values so certified	19522
reduced by the 2005 valuation adjustment. For computations of	19523
valuation per pupil or average taxable value that include the	19524
taxable value certified for tax year 2006, the recomputation shall	19525
incorporate the taxable values so certified reduced by the 2006	19526
valuation adjustment. Within forty-five days after the effective	19527
date of this act, the Department shall adjust the percentile	19528
ranking of the district and perform the Department's other duties	19529
under section 3318.011 of the Revised Code to reflect the	19530
recomputations, and shall certify the recomputations and other	19531
information required by that section to the Ohio School Facilities	19532
Commission. The Commission shall adjust the portion of basic	19533
project cost to be supplied by the district on the basis of the	19534
department's certification.	19535

Section 733.20. Notwithstanding any provision to the contrary	19536
in Chapter 3314. of the Revised Code, with respect to the	19537
calculation of full-time equivalency under division (L)(3) of	19538
section 3314.08 of the Revised Code, the Superintendent of Public	19539
Instruction shall waive the number of hours or days of learning	19540
opportunities not offered to a student because a community school	19541
was closed during the 2007-2008 school year due to disease	19542
epidemic, hazardous weather conditions, inoperability of school	19543
buses or other equipment necessary to the school's operation,	19544
damage to a school building, or other temporary circumstances due	19545
to utility failure rendering the school building unfit for school	19546
use, so long as the school was actually open for instruction with	19547
pupils in attendance during that school year for not less than	19548
nine hundred twenty hours. For purposes of determining funding	19549
for the community school under Chapter 3314. of the Revised Code	19550
for the 2007-2008 school year, the Department of Education shall	19551
treat the school as if it were open for instruction with pupils	19552
in attendance during the hours or days waived under this section.	19553

Section 733.21. (A) Notwithstanding sections 3313.48,	19554
3313.481, and 3317.01 of the Revised Code, no school district to	19555
which the following conditions apply shall be required to make up	19556
any days or hours a school was closed during the 2007-2008 school	19557
year due to flooding from a burst water pipe:	19558

(1) The flooding caused the school to be closed for only one	19559
day in excess of the number permitted by sections 3313.48,	19560
3313.481, and 3317.01 of the Revised Code and the other schools of	19561
the district were not closed for any days in excess of the number	19562
permitted by those sections.	19563

(2) The length of the school day for the school closed due to	19564
flooding exceeds the minimum number of hours required by the State	19565
Board of Education under section 3313.48 of the Revised Code by at	19566
least one-half hour.	19567

(B) A school district described in division (A) of this	19568
section shall not be considered to have failed to comply with	19569
division (B) of section 3317.01 of the Revised Code during the	19570
2007-2008 school year for purposes of receiving state payments	19571
under Chapter 3317. of the Revised Code in fiscal year 2009.	19572

Section 737.10. HOME MEDICAL EQUIPMENT SERVICE PROVIDERS

19573

If a provider of home medical equipment services holds a	19574
license or certificate of registration scheduled to expire in an	19575
odd-numbered year pursuant to sections 4752.05 and 4752.12 of the	19576
Revised Code, as those sections existed prior to being amended by	19577
this act, the next renewal of the license or certificate that	19578
occurs after the effective date of this section shall be	19579
processed by the Ohio Respiratory Care Board in accordance with	19580
the even-numbered year licensing and registration periods	19581
specified in sections 4752.05 and 4752.12 of the Revised Code,	19582
as amended by this act. The Board shall provide for a	19583
proportionate reduction in the renewal fee that otherwise would	19584
apply for renewing the license or certificate.	19585

Section 751.10. ICF/MR CONVERSION

19586

(A) As used in this section, "home and community-based	19587
services" has the same meaning as in section 5123.01 of the	19588
Revised Code.	19589

(B) For each quarter of fiscal year 2009, the Director of	19590
Mental Retardation and Developmental Disabilities shall certify	19591
to the Director of Budget and Management the estimated amount to	19592
be transferred from the Department of Job and Family Services to	19593
the Department of Mental Retardation and Developmental	19594
Disabilities for the provision of home and community-based	19595
services made available by the slots sought under section	19596
5111.877 of the Revised Code. On receipt of the certification	19597
from the Director of Mental Retardation and Developmental	19598
Disabilities, the Director of Budget and Management may do one	19599
or more of the following:	19600

(1) Reduce GRF appropriation item 600-525, Health	19601
Care/Medicaid, in the Department of Job and Family Services, by	19602
the estimated amount for providing the home and community-based	19603
services and increase GRF appropriation item 322-416, Medicaid	19604
Waiver - State Match, in the Department of Mental Retardation and	19605
Developmental Disabilities, by the state share of the estimated	19606
amount for the provision of the home and community-based	19607
services;	19608

(2) Increase appropriation item 322-639, Medicaid Waiver –	19609
Federal, in the Department of Mental Retardation and Developmental	19610
Disabilities, by the federal share amount of the estimated amount	19611
for the provision of the home and community-based services;	19612

(3) Increase appropriation item 600-655, Interagency	19613
Reimbursement, in the Department of Job and Family Services, by	19614
the federal share of the estimated amount for the provision of	19615
the home and community-based services.	19616

Section 751.20. MONEY FOLLOWS THE PERSON ENHANCED	19617
REIMBURSEMENT FUND	19618

The Money Follows the Person Enhanced Reimbursement Fund is	19619
hereby created in the state treasury. The federal payments made	19620
to the state under subsection (e) of section 6071 of the "Deficit	19621
Reduction Act of 2005," Pub. L. No. 109-171, shall be deposited	19622
into the Fund. The Department of Job and Family Services shall	19623
use money deposited into the Fund for system reform activities	19624
related to the Money Follows the Person demonstration project.	19625

Section 757.10. The purpose of the amendment by this act of	19626
section 5709.121 of the Revised Code is to clarify the intent of	19627
the General Assembly that institutions of the kind described in	19628
the amendment are charitable institutions for the purposes of that	19629
section as it existed before the effective date of the amendment.	19630
Therefore, the amendment applies to any application for exemption,	19631
or the property that is the subject of such application, pending	19632
before the Tax Commissioner on the effective date of this act or	19633
filed thereafter.	19634

Section 803.10. That the amendment of section 5747.01 of the	19635
Revised Code by this act applies to taxable years beginning on or	19636
after January 1, 2008.	19637

Section 803.20. The amendment by this act to section 6117.012	19638
of the Revised Code applies to any proceedings, covenant,	19639
stipulation, obligation, resolution, trust agreement, indenture,	19640
loan agreement, lease agreement, agreement, act, or action, or	19641
part of it, pending on the effective date of this act.	19642

Section 806.10. The items of law contained in this act, and	19643
their applications, are severable. If any item of law contained in	19644
this act, or if any application of any item of law contained in	19645
this act, is held invalid, the invalidity does not affect other	19646
items of law contained in this act and their applications that can	19647
be given effect without the invalid item or application.	19648

Section 812.10. Except as otherwise provided in this act, the	19649
amendment, enactment, or repeal by this act of a section is	19650
subject to the referendum under Ohio Constitution, Article II,	19651
Section 1c and section 1.471 of the Revised Code. Such an	19652
amendment, enactment, or repeal takes effect on the date specified	19653
below for the amendment, enactment or repeal or, if a date is not	19654
specified below for the amendment, enactment or repeal, on the	19655
ninety-first day after this act is filed with the Secretary of	19656
State.	19657

Sections 9.835, 113.061, 124.821, 125.021, 125.18, 125.25,	19658
133.08, 133.52, 135.101, 135.102, 135.103, 135.104, 135.105,	19659
135.106, 135.61, 135.63, 135.65, 135.66, 156.02, 165.01, 165.03,	19660
303.12, 303.211, 307.697, 321.261, 351.26, 519.12, 519.211,	19661
2743.49, 3119.023, 3301.0714, 3310.42, 3311.24, 3313.842,	19662
3313.978, 3314.05, 3317.20, 3333.122, 3353.02, 3354.16, 3355.12,	19663
3357.16, 3365.15, 3703.01, 3734.821, 3735.67, 3905.40, 3961.04,	19664
4301.355, 4301.404, 4301.421, 4301.424, 4301.62, 4303.181,	19665
4303.182, 4303.30, 4399.12, 4510.10, 4511.101, 4735.01, 4735.02,	19666
4735.10, 4735.13, 4735.14, 4735.141, 4735.142, 4752.04, 4752.05,	19667
4752.06, 4752.07, 4752.11, 4752.12, 4752.13, 4905.84, 4928.142,	19668
5101.5211, 5101.5212, 5101.5213, 5101.5214, 5101.5215, 5101.80,	19669
5111.032, 5111.941, 5123.0412, 5525.01, 5703.19, 5703.57,	19670
5709.121, 5739.01, 5739.029, 5739.12, 5739.122, 5739.124, 5741.04,	19671
5741.12, 5741.121, 5741.122, 5743.021, 5743.024, 5743.321,	19672
5743.323, 5747.01, 5747.02, 5747.082, 5748.022, 5749.17, 6117.01,	19673
6117.011, 6117.012, 6117.04, 6117.05, 6117.06, 6117.25, 6117.251,	19674
6117.28, 6117.30, 6117.34, 6117.38, 6117.41, 6117.42, 6117.43,	19675
6117.44, 6117.45, 6117.49, 6121.045, and 6123.042 of the Revised	19676
Code.	19677

Section 5 of Am. Sub. H.B. 24 of the 127th General Assembly,	19678
Section 203.10 of Am. Sub. H.B. 67 of the 127th General Assembly,	19679
and Sections 201.50, 301.20.20, 301.20.80, 401.11, and 401.71 of	19680
H.B. 496 of the 127th General Assembly, all as amended by this	19681
act.	19682

All sections of this act prefixed with a section number in	19683
the 200s.	19684

Sections 620.20, 705.10, 711.10, 715.10, 737.10, 757.10,	19685
803.10, 803.20, 812.10, and 815.10 of this act.	19686

Section 812.20. The amendment, enactment, or repeal by this	19687
act of the following sections is exempt from the referendum under	19688
Ohio Constitution, Article II, Section 1d and section 1.471 of the	19689
Revised Code and takes effect on the date specified below for the	19690
amendment, enactment or repeal or, if a date is not specified	19691
below for the amendment, enactment or repeal, immediately when	19692
this act becomes law.	19693

Sections 113.40, 117.13, 117.38, 124.152, 3318.01, 3318.03,	19694
3318.032, 3318.034, 3318.04, 3333.04, 3333.044, 3702.71, 3702.72,	19695
3702.73, 3702.74, 3702.75, 3702.78, 3702.79, 3702.81, 3702.85,	19696
3702.86, 3702.91, 3702.93, 3702.95, 5101.572, 5111.31, 5111.874,	19697
5111.875, 5111.876, 5111.877, 5111.878, 5111.879, 5111.88,	19698
5111.881, 5111.882, 5111.883, 5111.884, 5111.885, 5111.886,	19699
5111.887, 5111.888, 5111.889, 5111.8810, 5111.8811, 5111.8812,	19700
5111.8813, 5111.8814, 5111.8815, 5111.8816, 5111.8817, 5112.31,	19701
5112.311, 5123.196, 5703.82, 5727.85, 5739.21, 5745.05, 5751.20,	19702
and 5751.21 of the Revised Code.	19703

The repeal of section 5739.213 of the Revised Code takes	19704
effect July 1, 2008.	19705

Sections 203.50, 315.10, and 555.19 of Am. Sub. H.B. 67 of	19706
the 127th General Assembly, Section 512.70 of Am. Sub. H.B. 100 of	19707
the 127th General Assembly, Sections 207.20.50, 207.20.70,	19708
207.30.10, 207.30.20, 207.30.30, 235.10, 261.10, 263.30.10,	19709
269.30.70, 269.40.50, 269.50.30, 275.10, 293.10, 299.10, 309.10,	19710
309.30.13, 309.30.30, 309.30.41, 309.30.42, 309.40.33, 337.30.43,	19711
337.40.15, 369.10, 375.10, 375.80.10, 405.10, 407.10, 512.03,	19712
512.35, and 518.03 of Am. Sub. H.B. 119 of the 127th General	19713
Assembly, and Section 101.10 of H.B. 496 of the 127th General	19714
Assembly, all as amended by this act.	19715

Sections 503.10, 503.20, 503.30, 515.10, 515.20, 515.21,	19716
515.30, 620.10, 733.10, 733.20, 733.21, 751.10, 751.20, 812.20,	19717
and 812.40 of this act.	19718

Section 812.30. The amendment, enactment, or repeal by this	19719
act of the following sections provides for or is essential to	19720
implementation of a tax levy, is exempt from the referendum under	19721
Ohio Constitution, Article II, Section 1d, and takes effect on the	19722
date specified below for the amendment, enactment, or repeal or,	19723
if a date is not specified below for the amendment, enactment, or	19724
repeal, immediately when this act becomes law.	19725

Sections 1346.03, 2921.13, 4301.432, 4301.441, 4301.47,	19726
4303.03, 4303.233, 4303.33, 4303.333, and 5739.02 of the Revised	19727
Code.	19728

Sections 4303.071 and 4303.232 of the Revised Code take	19729
effect July 1, 2008.	19730

Section 812.30 of this act.

19731

Section 812.40. The amendment by this act of the sections of	19732
law that are listed in the left-hand column of the following table	19733
combine amendments that are and are not exempt from the referendum	19734
under Ohio Constitution, Article II, Sections 1c and 1d and	19735
section 1.471 of the Revised Code.	19736

The middle column identifies the amendments that are subject	19737
to the referendum under Ohio Constitution, Article II, Section 1c	19738
and section 1.471 of the Revised Code and take effect on the	19739
ninety-first day after this act is filed with the Secretary of	19740
State.	19741

The right-hand column identifies the amendments that are	19742
exempt from the referendum under Ohio Constitution, Article II,	19743
Section 1d and section 1.471 of the Revised Code and take effect	19744
immediately when this act becomes law.	19745

Section of law	Amendments subject to referendum	Amendments exempt from referendum		19746
5703.21	Division (C)(12)	Division (C)(11)		19747

Section 815.10. Section 4301.421 of the Revised Code is	19748
presented in this act as a composite of the section as amended by	19749
both Sub. H.B. 239 and Am. Sub. S.B. 188 of the 121st General	19750
Assembly. The General Assembly, applying the principle stated in	19751
division (B) of section 1.52 of the Revised Code that amendments	19752
are to be harmonized if reasonably capable of simultaneous	19753
operation, finds that the composite is the resulting version of	19754
the section in effect prior to the effective date of the section	19755
as presented in this act.	19756