| Section 1. That sections 924.01, 924.04, 924.07, 924.09, | 11 |
| 924.10, 3769.03, 3769.08, 3769.083, 3769.085, and 3769.088 be | 12 |
| amended and sections 924.011, 924.071, 3769.0811, 3769.0812, and | 13 |
| 3769.0813
of the Revised Code be enacted to read as follows: | 14 |
| (G)
"Processor" means any person who is in the business of | 38 |
|
grading, packaging, packing, canning, freezing, dehydrating, | 39 |
|
fermenting, distilling, extracting, preserving, grinding, | 40 |
|
crushing, juicing, or in any other way preserving or changing the | 41 |
|
form of any agricultural commodity. | 42 |
| (H)
"Producer" means, except as otherwise provided in this | 43 |
|
division, any person who is in the business of
producing, or | 44 |
|
causing to be produced, any agricultural commodity
for commercial | 45 |
sale, except that when. When used in reference to
nursery
stock, | 46 |
|
"producer" also means a distributor, processor,
handler, or | 47 |
|
retailer of nursery stock.
When used in reference to equines, | 48 |
|
"producer" means any person who owns, breeds, or trains equines. | 49 |
(1)
TheExcept in the case of a proposed equine marketing | 65 |
|
program or a proposed amendment to an existing equine marketing | 66 |
|
program, the rate of assessment to be made on the marketable | 67 |
|
agricultural commodity, which shall not exceed two per cent of
the | 68 |
|
average market price of that agricultural commodity during
the | 69 |
|
preceding marketing year as defined by the United States | 70 |
|
department of agriculture or, if there is no such definition, by | 71 |
the director;. In the case of a proposed equine marketing program | 72 |
|
or a proposed amendment to an existing equine marketing program, | 73 |
|
the petition shall not provide for an assessment. | 74 |
| (C) Before making a decision under this division to
approve | 88 |
|
or disapprove a proposed program or a proposed amendment to an | 89 |
| existing program, the director shall
publish in at
least two | 90 |
appropriate periodicals designated by
himthe director a
notice | 91 |
| that the program or amendment has been
proposed and
informing | 92 |
| interested persons of the procedures for submitting
comments | 93 |
| regarding the proposal. After publishing the notice,
the
director | 94 |
| shall provide interested persons with a copy of the
proposed | 95 |
| program or proposed amendment to an existing program and
an | 96 |
| opportunity to comment on the proposed program or amendment
for | 97 |
|
thirty days after the publication of the notice. The
petitioners | 98 |
|
may make changes to the proposed program or amendment
based upon | 99 |
|
the comments received. The director may make
technical changes to | 100 |
|
the proposal to ensure compliance with
sections 924.01 to 924.16 | 101 |
|
of the Revised Code. Subsequent to any
changes made by the | 102 |
|
petitioners or any technical changes made by
the director to a | 103 |
|
proposed program or amendment to an existing
program, the director | 104 |
|
may approve or disapprove the proposed
program or amendment to an | 105 |
|
existing program. | 106 |
| Sec. 924.07. (A) When the producers of an agricultural | 112 |
|
commodity who vote in a referendum favor a proposed marketing | 113 |
|
program, the director of agriculture shall order the program | 114 |
|
established and, if the marketing program does not provide for
the | 115 |
|
election of an operating committee, appoint an operating
committee | 116 |
|
consisting of
producers of
the
commodity to
administer the | 117 |
|
program. Each operating committee
shall consist of
not less than
| 118 |
|
three nor more than fifteen
producers. | 119 |
| (B) Of the members first appointed to an operating
committee, | 120 |
| the director shall appoint approximately one-third for
one-year | 121 |
| terms, approximately one-third for two-year terms, and
the | 122 |
| remainder for three-year terms. Thereafter,
the director
shall | 123 |
| appoint
each member for a three-year term unless the
appointee is | 124 |
| to fill
a vacancy in which case
the appointee
shall
be appointed | 125 |
| for
the unexpired
term. Each such subsequent
appointment shall be | 126 |
| made prior to
the expiration date of the
preceding or vacant term. | 127 |
| (D) The director shall appoint members of each operating | 131 |
|
committee from a list of candidates recommended by the producers | 132 |
|
of the agricultural commodity for which the marketing program is | 133 |
|
established. Insofar as possible the members shall be equitably | 134 |
|
distributed by geographic and production areas. Any list of | 135 |
|
candidates recommended to the director by producers shall include | 136 |
|
not less than twice as many candidates as the number of members | 137 |
whichthat are to be appointed, but in no case shall a list | 138 |
| include
fewer than three names. | 139 |
| (F) Each member of an operating committee, except the | 143 |
|
director or
the director's designee, is entitled to actual
and | 144 |
|
necessary
travel and incidental expenses while attending meetings | 145 |
|
of the
committee or while engaged in the performance of official | 146 |
|
responsibilities delegated to the committee. No member of such a | 147 |
|
committee shall receive in excess of thirty dollars per day, in | 148 |
|
addition to such travel and incidental expenses, or for more than | 149 |
|
twenty-four days per year for duties performed as a member of
the | 150 |
|
committee. | 151 |
| (B) Of the members first appointed to the operating | 173 |
|
committee, the director shall appoint approximately one-third for | 174 |
|
one-year terms, approximately one-third for two-year terms, and | 175 |
|
the remainder for three-year terms. Thereafter,
the director
shall | 176 |
| appoint
each member for a three-year term unless the
appointee is | 177 |
| to fill
a vacancy in which case
the appointee
shall
be appointed | 178 |
| for
the unexpired
term. Each such subsequent
appointment shall be | 179 |
| made prior to
the expiration date of the
preceding or vacant term. | 180 |
| (F) Each member of the operating committee, except the | 194 |
|
director or
the director's designee, is entitled to actual
and | 195 |
|
necessary
travel and incidental expenses while attending meetings | 196 |
|
of the
committee or while engaged in the performance of official | 197 |
|
responsibilities delegated to the committee. No member of the | 198 |
|
committee shall receive in excess of thirty dollars per day, in | 199 |
|
addition to such travel and incidental expenses, or for more than | 200 |
|
twenty-four days per year for duties performed as a member of
the | 201 |
|
committee. | 202 |
(C) The director of agriculture may require a producer, | 221 |
|
processor, distributor, or handler of an agricultural commodity | 222 |
|
for which a marketing program has been established under sections | 223 |
|
924.01 to 924.16 of the Revised Code to withhold assessments from | 224 |
|
any amounts that
the producer, processor, distributor, or
handler | 225 |
|
owes to producers of the commodity and,
notwithstanding
division | 226 |
|
(B)(3) of this section, to remit them to
the director.
Any | 227 |
|
processor, distributor, or handler who pays
for any producer
any | 228 |
|
assessment
that is levied under authority
of this
section may | 229 |
|
deduct the amount of
the assessment from
any
moneys
that the | 230 |
|
processor, distributor, or handler owes
to the producer. | 231 |
| In the case of the state beef marketing program, in lieu of | 243 |
|
giving a refund to a producer, the director of the program's | 244 |
|
operating committee may forward the refund to the cattlemen's
beef | 245 |
|
promotion and research board pursuant to the "Beef Promotion
and | 246 |
|
Research Act," 99 Stat. 1597 (1985), 7 U.S.C.A. 2901, and | 247 |
|
amendments thereto, and shall credit that amount to the total | 248 |
|
amount owed by the producer to the federal beef program. Each | 249 |
|
application for a refund of assessments levied for a program | 250 |
|
established after April 10, 1985, shall be made on a form provided | 251 |
|
by the director of agriculture. Each operating committee for
such | 252 |
|
a program shall ensure that refund forms are available where | 253 |
|
assessments for its program are withheld. | 254 |
| Sec. 924.10. (A) There is hereby established in the state | 258 |
|
treasury a fund for each marketing program that is established
by | 259 |
| the director of agriculture pursuant to this chapter. Except as | 260 |
| authorized
in division (B) of this section, all moneys collected | 261 |
| by the department of
agriculture from each marketing program | 262 |
|
pursuant to section 924.09 of the Revised Code shall be paid into | 263 |
the fund for the marketing program and. The fund for an equine | 264 |
| marketing program shall also consist of all moneys paid in | 265 |
| accordance with division (C)(3) of section 3769.0813 of the | 266 |
| Revised Code. Moneys in each fund shall be disbursed only
pursuant | 267 |
| to a voucher approved by the director for use in
defraying
the | 268 |
| costs of administration of the marketing program and for
carrying | 269 |
| out sections 924.02, 924.03, and 924.13 of the Revised
Code. | 270 |
| (B) In lieu of deposits in the fund established pursuant to | 271 |
| division (A) of
this section, the operating committee of any | 272 |
| marketing program established
pursuant to this chapter may deposit | 273 |
| all moneys collected pursuant to section
924.09 of the Revised | 274 |
| Code with a bank or a savings and loan association as
defined in | 275 |
| sections 1101.01 and 1151.01 of the Revised Code. All moneys | 276 |
|
collected pursuant to section 924.09 of the Revised Code and | 277 |
| deposited
pursuant to this division also shall be used only in | 278 |
| defraying the costs of
administration of the marketing program and | 279 |
| for carrying out sections 924.02,
924.03, and 924.13 of the | 280 |
| Revised Code. | 281 |
| Sec. 3769.03. The state racing commission shall prescribe | 299 |
|
the rules and conditions under which horse racing may be
conducted | 300 |
| and may issue, deny, suspend, diminish, or revoke
permits to | 301 |
| conduct horse racing as authorized by sections 3769.01
to 3769.14 | 302 |
| of the Revised Code. The commission may impose, in
addition to any | 303 |
| other penalty imposed by the commission, fines in
an amount not to | 304 |
| exceed ten thousand dollars on any permit holder
or any other | 305 |
| person who violates the rules or orders of the
commission. The | 306 |
| commission may prescribe the forms of
wagering
that are | 307 |
| permissible, the number of races, the procedures on wagering,
and | 308 |
| the wagering information to be provided to the public. | 309 |
| The commission may require totalizator equipment to display | 310 |
|
the amount of wagering in each wagering pool. The commission
shall | 311 |
| initiate safeguards as necessary to account for the amount
of | 312 |
| money wagered at each track in each wagering pool. It may
require | 313 |
| permit holders to install equipment that will provide a
complete | 314 |
| check and analysis of the functioning of any computers
and require | 315 |
| safeguards on their performance. The commission
shall require all | 316 |
| permit holders, except those holding state
fair, county fair, or | 317 |
| other fair permits, to provide a
photographic recording, approved | 318 |
| by the commission, of the entire
running of all races conducted by | 319 |
| the permit holder. | 320 |
| The state racing commission may issue, deny, suspend, or | 321 |
|
revoke licenses to those persons engaged in racing and to
those | 322 |
|
employees of permit holders as is in the public interest for the | 323 |
|
purpose of maintaining a proper control over horse-racing | 324 |
|
meetings. The commission, as is in the public interest
for the | 325 |
| purpose of maintaining proper control over horse-racing
meetings, | 326 |
| also may rule any person off a permit holder's premises.
License | 327 |
| fees shall include registration fees
and shall
be set by the | 328 |
| commission. Each license issued by the
commission, unless revoked | 329 |
| for
cause, shall be for the period of one year from the first day | 330 |
| of
January of the year in which it is issued, except as otherwise | 331 |
|
provided in section 3769.07 of the Revised Code. Applicants for | 332 |
|
licenses issued by the commission shall submit their fingerprints | 333 |
|
to the commission, and the commission may forward the fingerprints | 334 |
to the federal bureau of investigation or, to any other agency, or | 335 |
|
to both, for examination. | 336 |
| There is hereby created in the state treasury the state | 337 |
|
racing commission operating fund. All license fees established
and | 338 |
| collected by the commission pursuant to this section, and the | 339 |
amounts specified in divisions (B) and (C)(E) of section 3769.08 | 340 |
and,
division (A)(6) of section 3769.087, and division (C)(2) of | 341 |
| section 3769.0813 of the Revised Code,
shall be
paid into the | 342 |
| state treasury to the credit of the fund. Moneys
in the fund shall | 343 |
| be expended by the commission to defray its
operating costs, | 344 |
| salaries and expenses, and the cost of
administering and enforcing | 345 |
| this chapter. | 346 |
| The commission, biennially, shall make a full report to
the | 373 |
|
governor of its proceedings for the two-year period ending with | 374 |
|
the thirty-first day of December preceding the convening of the | 375 |
|
general assembly and shall include its
recommendations in the | 376 |
| report.
The commission, semiannually, on the thirtieth day of | 377 |
| June
and on the thirty-first day of December of each year, shall | 378 |
| make a
report and accounting to the governor. | 379 |
| The pari-mutuel method of wagering upon the live racing | 386 |
|
programs and simulcast racing programs
held at or conducted within | 387 |
|
such race track, and at the time of such
horse-racing meeting, or | 388 |
|
at other times authorized by the state
racing commission, shall | 389 |
|
not be unlawful. No other place,
except that provided and | 390 |
|
designated by the permit holder and except as
provided in section | 391 |
|
3769.26 of the Revised Code, nor any
other method or system of | 392 |
|
betting or wagering, except the
pari-mutuel system, shall be used | 393 |
|
or permitted by the permit
holder; nor, except as provided in | 394 |
|
section 3769.089, 3769.0812, or 3769.26 of the
Revised Code, shall | 395 |
| the
pari-mutuel system of wagering be
conducted by the permit | 396 |
| holder
on any races except the races at
the race track, grounds, | 397 |
or
enclosure for which the person holds
a permit. EachExcept as | 398 |
| provided in section 3769.0813 of the Revised Code, each permit | 399 |
| holder
may retain as
a commission an amount
not to exceed eighteen | 400 |
| per
cent of the total of all moneys
wagered. | 401 |
| (B) At the close of each racing day, each permit holder | 406 |
|
authorized to conduct thoroughbred racing, out of the amount | 407 |
|
retained on that day by the permit holder, shall pay by check, | 408 |
|
draft, or money order to the tax commissioner, as a tax, a sum | 409 |
|
equal to the following percentages of the total of all moneys | 410 |
|
wagered on live racing programs on that day and shall separately | 411 |
|
compute and pay by check, draft, or money order to the tax | 412 |
|
commissioner, as a
tax, a sum equal to the following percentages | 413 |
|
of the total of all money
wagered on simulcast racing programs on | 414 |
|
that day: | 415 |
| Subject to division
(M) of this section, from the moneys paid | 431 |
|
to the tax
commissioner by
thoroughbred racing
permit holders, | 432 |
|
one-half
of one per cent of
the total of all
moneys so wagered on | 433 |
|
a racing day shall be paid
into the Ohio
fairs fund created by | 434 |
|
section 3769.082 of the
Revised Code, one
and one-eighth per cent | 435 |
|
of the total of all
moneys so
wagered
on a
racing day shall be | 436 |
|
paid into the Ohio thoroughbred race
fund
created by section | 437 |
|
3769.083 of the Revised Code, and one-quarter
of one
per cent of | 438 |
|
the total of all
moneys wagered on a racing day
by each permit | 439 |
|
holder shall be
paid into the state racing
commission operating | 440 |
|
fund created by
section 3769.03 of the
Revised Code. The required | 441 |
|
payment to the state
racing commission
operating fund does not | 442 |
|
apply to county and
independent fairs and
agricultural societies. | 443 |
|
The
remaining moneys may be retained by
the permit holder, except | 444 |
|
as
provided in this section with respect
to the odd cents | 445 |
|
redistribution. Amounts paid into the PASSPORT
fund shall be used | 446 |
|
solely for
the support of the PASSPORT program
as determined in | 447 |
|
appropriations
made by
the general assembly. If
the PASSPORT | 448 |
|
program is abolished, the
amount that
would have been
paid to the | 449 |
|
PASSPORT fund under this chapter shall be
paid to
the
general | 450 |
|
revenue fund of the state. As used in this chapter,
"PASSPORT | 451 |
|
program" means the PASSPORT program created under
section 173.40 | 452 |
|
of
the Revised Code. | 453 |
| A permit holder may contract with a thoroughbred horsemen's | 465 |
|
organization for the organization to act as a representative of | 466 |
|
all thoroughbred owners and trainers participating in a | 467 |
|
horse-racing meeting conducted by the permit holder. A | 468 |
|
"thoroughbred horsemen's organization" is any corporation or | 469 |
|
association that represents, through membership or
otherwise,
more | 470 |
|
than one-half of the aggregate of all thoroughbred owners
and | 471 |
|
trainers who were licensed and actively participated in
racing | 472 |
|
within this state during the preceding calendar year.
Except as | 473 |
|
otherwise provided in this paragraph, any moneys
received by a | 474 |
|
thoroughbred horsemen's organization shall be used
exclusively for | 475 |
|
the benefit of thoroughbred owners and trainers
racing in this | 476 |
|
state through the administrative purposes of the
organization, | 477 |
|
benevolent activities on behalf of the horsemen,
promotion of the | 478 |
|
horsemen's rights and interests, and promotion
of equine research. | 479 |
|
A thoroughbred horsemen's organization may
expend not more than an | 480 |
|
aggregate of five per cent of its annual
gross receipts, or a | 481 |
|
larger amount as approved by the
organization, for dues, | 482 |
|
assessments, and other payments to all
other local, national, or | 483 |
|
international organizations having as
their primary purposes the | 484 |
|
promotion of thoroughbred horse
racing, thoroughbred horsemen's | 485 |
|
rights, and equine research. | 486 |
| (C) Except as otherwise provided in division (B) of this | 487 |
|
section, at the
close of each racing day, each permit holder | 488 |
|
authorized to conduct harness or quarter horse racing, out of the | 489 |
|
amount retained that day by the permit holder, shall pay by
check, | 490 |
|
draft, or money order to the tax commissioner, as a tax, a
sum | 491 |
|
equal to the following percentages of the total of all moneys | 492 |
|
wagered on
live racing programs and shall separately compute and | 493 |
|
pay by check, draft, or
money order to the tax commissioner, as a | 494 |
|
tax, a sum equal to the following
percentages of the total of all | 495 |
|
money wagered on simulcast racing programs on
that day: | 496 |
| Except as otherwise provided in division (B) and subject to | 505 |
|
division
(M) of this section, from the moneys
paid to the tax | 506 |
|
commissioner by permit holders authorized to conduct harness
or | 507 |
|
quarter horse racing, one-half of one per cent of all moneys | 508 |
|
wagered on
that racing day shall be paid into the Ohio fairs fund; | 509 |
|
from the moneys
paid to the tax
commissioner by
permit holders | 510 |
|
authorized to conduct harness racing, five-eighths of one per
cent | 511 |
|
of all moneys wagered on that racing day shall be paid into the | 512 |
|
Ohio
standardbred development fund; and
from the moneys paid to | 513 |
|
the tax commissioner by permit holders authorized to
conduct | 514 |
|
quarter horse racing, five-eighths of one per cent of all moneys | 515 |
|
wagered on that racing day shall be paid into the Ohio quarter | 516 |
|
horse
development fund. | 517 |
| (D) In addition, subject to division
(M) of this section, | 518 |
beginning on January 1,
1996, from the money paid to the tax | 519 |
|
commissioner as a tax under this section
and
division (A) of | 520 |
|
section 3769.087 of
the Revised Code by harness horse permit | 521 |
|
holders,
one-half of one
per cent of the amount wagered on a | 522 |
|
racing day shall be paid
into
the Ohio standardbred development | 523 |
fund. Beginning January 1,
1998, theThe payment to the Ohio | 524 |
|
standardbred development fund
required
under
this division
does | 525 |
|
not apply to
county
agricultural societies or
independent | 526 |
|
agricultural
societies. | 527 |
| The total amount paid to the
Ohio
standardbred
development | 528 |
|
fund under this division, division
(C) of this
section, and | 529 |
|
division (A) of section 3769.087 of the
Revised Code
and
the total | 530 |
|
amount paid to the Ohio quarter horse
development fund
under
this | 531 |
|
division and
division (A) of that
section
shall not exceed by
more | 532 |
|
than six per cent
the total amount
paid into the fund under
this | 533 |
|
division, division
(C) of this
section, and
division (A) of | 534 |
|
section 3769.087 of the Revised Code
in
the immediately preceding | 535 |
|
calendar year. | 536 |
| Forty per cent of that portion of that total sum of such
odd | 556 |
|
cents shall be used by the permit holder for purse money for
Ohio | 557 |
|
sired, bred, and owned colts, for purse money for Ohio bred | 558 |
|
horses, and for increased purse money for horse races. Upon the | 559 |
|
formation of the corporation described in section 3769.21 of the | 560 |
|
Revised Code to establish a harness horsemen's health and | 561 |
|
retirement fund, twenty-five per cent of that portion of that | 562 |
|
total sum of odd cents shall be paid at the close of each racing | 563 |
|
day by the permit holder to
that corporation to establish
and
fund | 564 |
| the health and retirement fund. Until
that
corporation
is
formed,
| 565 |
|
that twenty-five per cent shall be paid at the
close of
each | 566 |
| racing day by the permit holder to the tax
commissioner or
the tax | 567 |
| commissioner's agent in the county seat of
the
county in
which the | 568 |
| permit
holder operates race meetings. The
remaining
thirty-five | 569 |
| per
cent of that portion of that total sum
of odd
cents shall be | 570 |
|
retained by the permit holder. | 571 |
| (H) In addition, each permit holder authorized to conduct | 572 |
|
thoroughbred racing shall be allowed to retain the odd cents of | 573 |
|
all redistribution to be made on all mutuel contributions | 574 |
|
exceeding a sum equal to the next lowest multiple of ten.
Twenty | 575 |
|
per cent of that portion of that total sum of such odd cents
shall | 576 |
|
be used by the permit holder for increased purse money for
horse | 577 |
|
races. Upon the formation of the corporation described in
section | 578 |
|
3769.21 of the Revised Code to establish a thoroughbred
horsemen's | 579 |
|
health and retirement fund, forty-five
per cent of
that portion of | 580 |
|
that total sum of odd cents shall be paid at the
close of each | 581 |
|
racing day by the permit holder to
that
corporation
to
establish | 582 |
|
and fund the health and retirement fund. Until
that
corporation
is | 583 |
| formed,
that forty-five per cent
shall be
paid by
the permit | 584 |
|
holder to the tax commissioner or the tax
commissioner's agent in | 585 |
|
the
county seat of the county in which the
permit holder operates | 586 |
|
race meetings, at the close of each racing
day. The remaining | 587 |
|
thirty-five per cent of that portion of that
total sum of odd | 588 |
|
cents shall be retained by the permit holder. | 589 |
| (I) In addition, each permit holder authorized to conduct | 590 |
|
quarter horse racing shall be allowed to retain the odd cents of | 591 |
|
all redistribution to be made on all mutuel contributions | 592 |
|
exceeding a sum equal to the next lowest multiple of ten, subject | 593 |
|
to a tax of twenty-five per cent on that portion of the total sum | 594 |
|
of such odd cents that is in excess of two thousand
dollars
during | 595 |
|
a calendar year, which tax shall be paid at the close of
each | 596 |
|
racing day by the permit holder to the tax commissioner or
the tax | 597 |
|
commissioner's agent in the county seat of the
county within which | 598 |
|
the
permit holder operates race meetings. Forty per cent of that | 599 |
|
portion of that total sum of such odd cents shall be used by the | 600 |
|
permit holder for increased purse money for horse races. The | 601 |
|
remaining thirty-five per cent of that portion of that total sum | 602 |
|
of odd cents shall be retained by the permit holder. | 603 |
| (J)(1) To encourage the improvement of racing facilities for | 604 |
|
the benefit of the public, breeders, and horse owners, and to | 605 |
|
increase the revenue to the state from the increase in
pari-mutuel | 606 |
|
wagering resulting from
those improvements, the
taxes
paid by
a | 607 |
|
permit holder to the state as provided for in this
chapter shall | 608 |
|
be reduced by
three-fourths of
one per cent of
the
total amount | 609 |
|
wagered
for those permit holders who make capital
improvements to | 610 |
|
existing
race tracks or construct new race
tracks. The percentage | 611 |
|
of the
reduction that may be taken each racing day
shall equal | 612 |
|
seventy-five per cent of the
taxes levied
under divisions
(B)
and | 613 |
|
(C) of this section and section 3769.087
of the Revised
Code,
and | 614 |
|
division (F)(2) of section 3769.26 of the Revised Code,
as | 615 |
|
applicable, divided
by
the
calculated amount each fund should | 616 |
|
receive under divisions (B)
and
(C) of this section and section | 617 |
|
3769.087
of the Revised Code, and
division
(F)(2) of section | 618 |
|
3769.26 of the Revised Code
and the
reduction provided for
in this | 619 |
|
division. If the resulting
percentage is less than one, that | 620 |
|
percentage shall be multiplied
by the amount of the reduction | 621 |
|
provided for in
this division.
Otherwise, the permit holder shall | 622 |
|
receive the full reduction
provided for in this division. The | 623 |
|
amount of the allowable
reduction not
received shall be carried | 624 |
|
forward and applied
against future tax liability.
After any | 625 |
|
reductions expire, any
reduction carried forward shall be treated | 626 |
|
as
a reduction as
provided for in this division. | 627 |
| A reduction
for a new race track or a capital improvement | 634 |
|
shall
start from the
day racing is first conducted following the | 635 |
|
date actual
construction of the new race track or each capital | 636 |
|
improvement is
completed and the construction cost has been
| 637 |
|
approved
by the state
racing commission, unless otherwise
provided | 638 |
| in
this section.
A reduction
for a new race track
or
a capital | 639 |
|
improvement shall continue for a period of
twenty-five
years
for | 640 |
|
new race tracks and for fifteen years for
capital
improvements if | 641 |
|
the construction of the
capital
improvement or new
race
track | 642 |
|
commenced prior to March 29, 1988,
and for a period of
ten years | 643 |
|
for new
race tracks or
capital
improvements if the
construction
of | 644 |
| the
capital improvement
or new
race track
commenced on or after | 645 |
March 29, 1988,
but before
the effective
date of this amendment | 646 |
| June 6, 2001,
or until the total tax
reduction
reaches
seventy per | 647 |
|
cent of the
approved cost of the new
race
track or
capital | 648 |
|
improvement, as
allocated to each permit
holder,
whichever
occurs | 649 |
|
first.
A
reduction for a new race track or a
capital improvement | 650 |
approved
after
the effective date of this
amendmentJune 6, 2001, | 651 |
|
shall continue until
the total tax reduction reaches one
hundred | 652 |
|
per cent of the
approved cost of the new race track or
capital | 653 |
|
improvement, as
allocated to each permit holder. | 654 |
| A reduction granted for
a new race track or a capital | 655 |
|
improvement, the
application
for which was approved by the racing | 656 |
commission after March
29, 1988,
but before
the effective date of | 657 |
this amendmentJune 6, 2001, shall not
commence nor
shall the | 658 |
|
ten-year period
begin to run until all prior tax
reductions with | 659 |
|
respect to the
same race track have ended. The
total tax
reduction | 660 |
| because of
capital improvements shall not,
during any one
year, | 661 |
| exceed for all
permit holders using any one
track
three-fourths of | 662 |
| one
per cent
of the total amount
wagered,
regardless of the number | 663 |
| of
capital
improvements made. Several
capital improvements to a | 664 |
| race track
may be consolidated in an
application if the state | 665 |
|
racing commission
approved the application
prior to
March 29, | 666 |
| 1988. No permit
holder may receive a tax
reduction for a capital | 667 |
| improvement
approved by the racing
commission on or after March | 668 |
| 29, 1988, at a
race track
until all
tax
reductions have ended for | 669 |
| all prior
capital improvements
approved
by the racing commission | 670 |
| under this
section or section
3769.20 of
the Revised Code at that | 671 |
| race track.
If there are two
or more
permit holders operating | 672 |
| meetings at the
same track, they
may
consolidate their | 673 |
| applications. The racing
commission shall
notify the tax | 674 |
| commissioner when the
reduction
of tax
begins and
when it ends. | 675 |
| Each fiscal year the state
racing commission shall submit a | 676 |
|
report
to the tax commissioner, the office of budget and | 677 |
|
management, and
the
legislative
service
commission. The report | 678 |
| shall identify
each capital
improvement
project undertaken under | 679 |
| this division
and in
progress at each
race track, indicate the | 680 |
| total cost of
each
project, state
the tax reduction that resulted | 681 |
| from each
project during the
immediately preceding fiscal year, | 682 |
| estimate
the
tax reduction that
will result from each
project | 683 |
| during
the
current fiscal year,
state the total tax reduction that | 684 |
|
resulted
from all such projects
at all race tracks during the | 685 |
|
immediately
preceding fiscal year,
and estimate the total tax | 686 |
|
reduction that
will result from all
such projects at all race | 687 |
|
tracks during the
current fiscal year. | 688 |
| (2) In order to qualify for the reduction in tax, a permit | 689 |
|
holder shall apply to the state racing commission in such form as | 690 |
| the
commission may require and shall provide full details of the | 691 |
| new
race track or capital improvement, including a schedule
for | 692 |
|
its
construction and completion, and set forth the costs and | 693 |
|
expenses
incurred in connection
with it. The
racing
commission | 694 |
| shall
not
approve an application unless the permit
holder shows | 695 |
| that a
contract for the new race track or capital
improvement has | 696 |
| been
let under an unrestricted competitive bidding
procedure, | 697 |
| unless
the contract is exempted by the controlling
board because | 698 |
| of its
unusual nature. In determining whether to
approve an | 699 |
|
application,
the
racing commission shall consider
whether the new | 700 |
|
race track
or
capital improvement will promote the
safety, | 701 |
| convenience, and
comfort of the racing public and horse
owners and | 702 |
| generally tend
towards the improvement of racing in
this state. | 703 |
| (3) If a new
race track or capital improvement is approved
by | 704 |
|
the state
racing
commission and construction has started, the tax
| 705 |
|
reduction may
be authorized by the commission upon
presentation of | 706 |
|
copies of
paid bills in excess of one hundred
thousand dollars or | 707 |
|
ten per
cent of the approved cost, whichever
is greater. After the | 708 |
|
initial authorization, the permit holder
shall present copies of | 709 |
|
paid bills. If the permit holder is in
substantial compliance
with | 710 |
| the schedule for construction and
completion of the
new race
track | 711 |
|
or
capital improvement, the
racing commission may authorize
the | 712 |
|
continuation of the tax
reduction upon the
presentation of
the | 713 |
| additional
paid bills. The total amount of the tax
reduction | 714 |
|
authorized shall not exceed
the percentage of
the
approved cost
of | 715 |
| the new
race track or capital improvement
specified in division | 716 |
|
(J)(1) of this section. The
racing
commission
may
terminate any | 717 |
|
tax
reduction immediately
if a permit
holder fails
to
complete
the | 718 |
|
new race track or capital
improvement, or to
substantially
comply | 719 |
| with the schedule for
construction and
completion of the
new
race | 720 |
|
track or capital
improvement. If a
permit holder fails
to
complete | 721 |
| a new
race
track or capital
improvement, the
racing
commission | 722 |
| shall
order
the permit holder
to repay to the state the
total | 723 |
| amount of
tax
reduced. The normal
tax paid by the permit
holder | 724 |
| shall be
increased by three-fourths
of one per cent of the
total | 725 |
|
amount
wagered until
the total amount
of the additional tax | 726 |
|
collected
equals
the total amount of tax
reduced. | 727 |
| (a)
"Capital improvement" means an
addition, replacement, or | 729 |
|
remodeling of a structural unit of a
race track facility costing | 730 |
|
at least one hundred thousand
dollars, including, but not
limited | 731 |
|
to, the construction of barns
used exclusively for
the race
track | 732 |
|
facility, backstretch
facilities for horsemen,
paddock
facilities, | 733 |
|
new pari-mutuel and
totalizator equipment and
appurtenances
to | 734 |
|
that
equipment purchased by the
track,
new access roads, new | 735 |
|
parking areas, the complete
reconstruction,
reshaping, and | 736 |
|
leveling of the
racing
surface and
appurtenances, the
installation | 737 |
| of permanent new heating or air
conditioning,
roof
replacement or | 738 |
| restoration, installations
of a
permanent
nature
forming a
part of | 739 |
| the track structure, and
construction of
buildings that are | 740 |
| located on a permit holder's
premises.
"Capital
improvement" does | 741 |
| not
include the cost of
replacement of equipment
that is not | 742 |
|
permanently installed,
ordinary repairs, painting, and
maintenance | 743 |
|
required to keep a
race track facility in ordinary
operating | 744 |
|
condition. | 745 |
| (5) The state
racing commission shall not approve an | 754 |
| application
for a tax
reduction under this section if it has | 755 |
| reasonable cause
to
believe that the actions or negligence of the | 756 |
| permit holder
substantially contributed to the damage suffered by | 757 |
| the track due
to fire or other cause. The
racing commission shall | 758 |
| obtain any
data or
information available from a fire marshal, law | 759 |
| enforcement
official, or insurance company concerning any fire or | 760 |
| other
damage
suffered by a track, prior to approving an | 761 |
| application for
a tax
reduction. | 762 |
| (K) No other license or excise tax or fee, except as
provided | 769 |
| in sections 3769.01 to 3769.14 of the Revised Code,
shall
be | 770 |
| assessed or collected from such licensee by any county,
township, | 771 |
| district, municipal corporation, or other body having
power to | 772 |
| assess or collect a tax or fee. That portion of the tax
paid under | 773 |
| this section by permit holders for racing conducted at
and during | 774 |
| the course of an agricultural exposition or
fair, and
that portion | 775 |
| of the tax that would have been paid by
eligible
permit holders | 776 |
| into the PASSPORT fund as a result of
racing
conducted at and | 777 |
| during the course of an agricultural exposition
or
fair, shall be | 778 |
| deposited
into the state treasury to the credit
of the horse | 779 |
|
racing tax fund, which is hereby created for the use
of the | 780 |
|
agricultural societies of the several counties in which the
taxes | 781 |
|
originate. The state racing commission shall determine
eligible | 782 |
| permit
holders for purposes of the preceding sentence,
taking into | 783 |
| account the breed
of horse, the racing dates, the
geographic | 784 |
| proximity to the fair, and the best
interests of Ohio
racing. On | 785 |
| the first day of any month on
which there
is money in
the fund, | 786 |
| the
tax commissioner
shall provide
for
payment to the
treasurer of | 787 |
| each agricultural
society the
amount
of the taxes
collected under | 788 |
| this section upon
racing
conducted at
and during
the course of any | 789 |
| exposition or
fair
conducted by
the society. | 790 |
| (L) From the tax paid under this section by harness track | 791 |
|
permit holders, the tax commissioner shall pay into the Ohio | 792 |
|
thoroughbred race fund a sum equal to a percentage of the amount | 793 |
|
wagered upon which
the tax is paid. The percentage shall
be | 794 |
|
determined by the tax commissioner and shall be rounded to the | 795 |
|
nearest one-hundredth. The percentage shall be such that, when | 796 |
|
multiplied by the amount wagered upon which tax was paid by the | 797 |
|
harness track permit holders in the most recent year for which | 798 |
|
final figures are available, it results in a sum that | 799 |
|
substantially equals the same amount of tax paid by the tax | 800 |
|
commissioner during that year into the Ohio fairs fund from taxes | 801 |
|
paid by thoroughbred permit holders. This division does not apply | 802 |
|
to county
and independent fairs and agricultural societies. | 803 |
| (M) Twenty-five per cent of the taxes levied on
thoroughbred | 804 |
| racing permit
holders,
harness racing permit
holders,
and quarter | 805 |
| horse
racing permit
holders under this
section,
division (A) of | 806 |
|
section
3769.087
of the
Revised Code, and
division (F)(2)
of | 807 |
|
section
3769.26 of the
Revised
Code shall be
paid
into the | 808 |
|
PASSPORT
fund.
The tax
commissioner shall
pay
any
money
remaining, | 809 |
| after
the
payment
into the
PASSPORT fund
and the
reductions | 810 |
| provided
for in division
(J) of this section
and in
section | 811 |
| 3769.20 of the
Revised Code,
into the
Ohio fairs
fund,
Ohio | 812 |
| thoroughbred race
fund, Ohio
standardbred
development
fund,
Ohio | 813 |
| quarter horse fund,
and state
racing
commission
operating
fund as | 814 |
| prescribed in this
section and
division (A) of
section
3769.087
of | 815 |
| the Revised Code. The tax
commissioner shall
thereafter use and | 816 |
|
apply
the balance of the
money paid as a tax by
any permit holder | 817 |
|
to cover any
shortage in
the accounts of such
funds resulting from | 818 |
|
an insufficient payment
as a tax by any other
permit holder. The | 819 |
|
moneys received by the
tax
commissioner shall
be deposited weekly | 820 |
|
and paid by the tax
commissioner into
the
funds
to cover the total | 821 |
|
aggregate amount
due from all permit
holders to the funds,
as | 822 |
|
calculated under this
section and
division (A) of section 3769.087 | 823 |
|
of the Revised
Code, as
applicable.
If, after
the payment
into
the | 824 |
|
PASSPORT
fund,
sufficient funds
are not
available from the tax | 825 |
|
deposited by
the
tax commissioner
to pay
the required
amounts into | 826 |
| the
Ohio fairs
fund, Ohio
standardbred development
fund, Ohio | 827 |
| thoroughbred
race
fund,
Ohio
quarter horse fund,
and
the state | 828 |
| racing
commission
operating
fund, the tax commissioner
shall | 829 |
|
prorate on a
proportional basis
the amount paid to each of
the | 830 |
| funds. Any
shortage to the funds
as a result of a proration
shall | 831 |
| be applied
against
future
deposits for the same calendar
year when | 832 |
| funds are
available.
After
this application, the tax
commissioner | 833 |
| shall pay
any
remaining money paid as a tax by all
permit holders | 834 |
|
into the
PASSPORT fund.
This division does not apply to
permit | 835 |
|
holders
conducting
racing
at and during the course of an | 836 |
| agricultural
exposition
or
fair as
described
in division (K) of | 837 |
| this section. | 838 |
| (b) A thoroughbred foal produced within the state by any | 857 |
|
broodmare shipped into the state to foal and be bred to a | 858 |
|
registered Ohio stallion. To qualify this foal as an Ohio foaled | 859 |
|
horse, the broodmare shall remain in this state one year | 860 |
| continuously
after foaling or continuously through foaling to the | 861 |
| cover of the
Ohio stallion, whichever is sooner. All horses | 862 |
| previously
registered as Ohio conceived and foaled shall be | 863 |
| considered as
Ohio foaled horses effective January 1, 1976. | 864 |
| (B) There is hereby created in the state treasury the Ohio | 877 |
|
thoroughbred race fund, to consist of moneys paid into it
pursuant | 878 |
to sections 3769.08 and, 3769.087, and 3769.0813 of the Revised | 879 |
| Code. All investment earnings on the cash balances in the fund | 880 |
| shall be credited to it.
Moneys to the credit of the fund shall be | 881 |
| distributed on order of
the state racing commission. The | 882 |
| commission, with the
advice and assistance of the Ohio | 883 |
| thoroughbred racing advisory
committee, shall use the fund, except | 884 |
| as provided in divisions (C)(2) and
(3) and (D) of this section, | 885 |
| to promote races and provide purses
for races for horses in the | 886 |
| following classes: | 887 |
| (C)(1) Each permit holder conducting thoroughbred races
shall | 896 |
| schedule races each week for horses in the classes named in | 897 |
|
division (B) of this section; the number of the races shall be | 898 |
|
prescribed by the state racing commission. The commission, | 899 |
| pursuant to
division (B) of this section, shall prescribe the | 900 |
| class or classes of
the races to be held by each permit holder | 901 |
| and, with the
advice of the Ohio thoroughbred racing advisory | 902 |
| committee, shall fix
the dates and conditions of the races and the | 903 |
| amount of moneys
to be paid from the Ohio thoroughbred race fund | 904 |
| to be added in
each race to the minimum purse established by the | 905 |
| permit
holder for the class of race held. | 906 |
| (2) The commission, with the advice of the Ohio
thoroughbred | 907 |
| racing advisory committee, may provide for stakes races
to be run | 908 |
| each year, and fix the number of stakes races and the
time, place, | 909 |
| and conditions under which each shall be run. The
commission shall | 910 |
| fix the amount of moneys to be paid from the Ohio thoroughbred | 911 |
| race
fund to be added to the purse provided for each stakes race | 912 |
| by the
permit holder, except that, in at least four stakes races | 913 |
| each
year, the commission shall require, if four stakes races can | 914 |
| be arranged,
that the permit holder conducting the stakes race | 915 |
| provide
no less than fifteen thousand dollars for the purse for | 916 |
| the stakes
race, and the commission shall provide moneys from the | 917 |
| fund
to be added to the purse in an amount equal to or greater | 918 |
| than
the amount provided by the permit holder. The commission may | 919 |
|
require a nominating, sustaining, and entry fee not to exceed one | 920 |
|
per cent of the money added from the fund for each horse in any
| 921 |
| stakes race, which fee shall be added to the purse for the
race. | 922 |
| Stakes races where money is added from the Ohio thoroughbred | 923 |
| race fund shall be
open only to accredited Ohio thoroughbred | 924 |
| horses and Ohio foaled
horses. Twenty-five per cent of the total | 925 |
| moneys to be paid from
the fund for stakes races shall be | 926 |
| allocated to races for only
accredited Ohio thoroughbred horses. | 927 |
| The commission may require
a nominating, sustaining, and entry | 928 |
| fee, not to exceed one per
cent of the money added from the fund, | 929 |
| for each horse in any of these stakes races. These fees shall be | 930 |
| accumulated by the commission
and shall be paid out by the | 931 |
| commission at its discretion as part
of the purse money for | 932 |
| additional races. | 933 |
| (3) The commission may pay from the Ohio thoroughbred race | 934 |
| fund to the breeder of
a horse of class (1) or (2) of division (B) | 935 |
| of this section
winning first, second, or third prize money of a | 936 |
| purse for a
thoroughbred race an amount not to exceed fifteen per | 937 |
| cent of the
first, second, or third prize money of the purse. For | 938 |
| the
purposes of this division, the term "breeder" shall be defined | 939 |
| by
rule of the commission. | 940 |
| The commission also may provide for stallion owners' awards | 941 |
|
in an amount equal to not less than three nor more than ten per | 942 |
|
cent of the first, second, or third place share of the purse.
The | 943 |
| award shall be paid to the owner of the stallion, provided that | 944 |
|
the stallion was standing in this state as provided in division | 945 |
| (A)(1)(b) of this section at the time the horse placing first, | 946 |
| second,
or third was conceived. | 947 |
| (D) The state racing commission may provide for the | 948 |
| expenditure of
moneys from the Ohio thoroughbred race fund in an | 949 |
| amount not to exceed in any one
calendar year ten per cent of the | 950 |
| total amount received in the
account that year to provide for | 951 |
| research projects directed
toward improving the breeding, raising, | 952 |
| racing, and health and
soundness of thoroughbred horses in the | 953 |
| state and toward
education or promotion of the industry. Research | 954 |
| for which the moneys from the fund may be used may include, but | 955 |
| shall not be limited to,
studies of pre-race blood testing, | 956 |
| post-race testing, improvement
of the breed, and nutrition. | 957 |
| (E) The state racing commission shall appoint qualified | 958 |
| personnel
as may be required to supervise registration of horses | 959 |
| under the
terms of this section, to determine the eligibility of | 960 |
| horses for
accredited Ohio thoroughbred races, Ohio foaled races, | 961 |
| and the
stakes races authorized by division (C)(2) of this | 962 |
| section, and to
assist the Ohio thoroughbred racing advisory | 963 |
| committee and the commission in determining
the conditions, class, | 964 |
| and quality of the race program to be
established under this | 965 |
| section so as to carry out the purposes of
this section. The | 966 |
| personnel shall serve at the pleasure of the
commission, and | 967 |
| compensation shall be fixed by the commission.
The compensation of | 968 |
| the personnel and necessary expenses shall
be paid out of the Ohio | 969 |
| thoroughbred race fund. | 970 |
| Sec. 3769.085. (A) There is hereby created in the state | 978 |
|
treasury
the Ohio standardbred development fund, to consist of | 979 |
moneys paid
into it pursuant to sectionsections 3769.08 and | 980 |
| 3769.0813 of the Revised
Code
and any
fees assessed for or on | 981 |
| behalf of the Ohio sires
stakes races.
All
fees so assessed shall | 982 |
be exempt from the requirements of
divisions (D) and (M) of that | 983 |
| section 3769.08 of the Revised Code. All
investment earnings on | 984 |
| the cash balance in the
fund shall be
credited to the fund. Moneys | 985 |
| to the credit of the
fund shall be
distributed on order
of the | 986 |
|
state racing commission
with the
approval of the Ohio
standardbred | 987 |
|
development
commission. | 988 |
| (B) The Ohio standardbred development commission shall | 989 |
| consist of three
members,
all to be
residents of this state | 990 |
| knowledgeable in breeding and
racing, to
be appointed by the | 991 |
| governor with the advice and
consent of the
senate. One member | 992 |
| shall be a standardbred
breeder, and one member
shall be a | 993 |
|
standardbred owner. Of the initial
appointments, one member shall | 994 |
|
be appointed for a term ending June
30, 1977, and two members | 995 |
|
shall be appointed for terms ending June
30, 1979. Thereafter, | 996 |
|
appointments for other than unexpired terms
shall be for four | 997 |
|
years. Terms shall begin the first day of July
and end the | 998 |
|
thirtieth day of June. Any member appointed to fill a
vacancy | 999 |
|
occurring prior to the expiration of the term for which
the | 1000 |
|
member's
predecessor was appointed shall hold office for the | 1001 |
|
remainder of
that term. Any member shall continue in office | 1002 |
|
subsequent to the
expiration date of the member's term until
a | 1003 |
|
successor takes office. Members shall receive no compensation, | 1004 |
|
except that they shall be paid
actual and necessary expenses from | 1005 |
| the
Ohio standardbred
development fund. The state racing | 1006 |
| commission also
shall be reimbursed from the fund
for
actual | 1007 |
| expenses approved by the
development commission.
The development | 1008 |
| commission may
elect one
member to serve as secretary. | 1009 |
| (C) Upon application not later than the first day of December | 1010 |
|
from the harness tracks conducting races with pari-mutuel | 1011 |
|
wagering, other than agricultural expositions and fairs, the Ohio | 1012 |
| standardbred
development commission, after a hearing and not
later | 1013 |
| than
the twentieth
day of January, shall allocate and approve all | 1014 |
| available
moneys for
colt races for two-year-old and | 1015 |
| three-year-old colts
and fillies,
both trotting and pacing. | 1016 |
| Separate races for fillies
shall be
provided at each age and gait. | 1017 |
| Up to five races and a
championship race shall be scheduled for | 1018 |
| each of the eight
categories of age, sex, and gait. The | 1019 |
| allocations shall take
into
account the time of year that racing | 1020 |
| colts is feasible, the
equity
and continuity of the proposed dates | 1021 |
| for racing
events, and
the amounts to be added by the tracks, | 1022 |
| looking to the
maximum
benefit for those participating in the | 1023 |
| races.
Representatives of
the tracks and the Ohio harness
| 1024 |
|
horsemen's association shall
be
given an opportunity to be heard | 1025 |
| before the allocations are
made.
No races shall be contested | 1026 |
| earlier than the first day of
May or
later than the first day of | 1027 |
| November; all permit holders
operating
extended pari-mutuel | 1028 |
| meetings between
those dates shall
be
entitled to at least three | 1029 |
| races. No funds for a race shall
be
allocated to and paid to a | 1030 |
| permit holder by the
development
commission
unless the permit | 1031 |
| holder adds at least twenty-five per
cent to
the amount allocated | 1032 |
| by the development commission,
and
not less than five
thousand | 1033 |
| dollars to each race. | 1034 |
| (B) Unless the party
assessed files with the
tax
commissioner | 1066 |
| within sixty
days
after
service of the notice of
assessment, | 1067 |
| either personally
or by
certified mail, a
written
petition for | 1068 |
| reassessment
signed by
the party
assessed or
that
party's | 1069 |
|
authorized agent
having
knowledge
of the facts, the
assessment
| 1070 |
|
becomes final, and
the
amount of the assessment
is due
and payable | 1071 |
| from the
party
assessed to the
commissioner. The
petition shall | 1072 |
|
indicate
the
objections of the
party assessed, but
additional | 1073 |
|
objections
may be
raised in writing
if received
by the | 1074 |
|
commissioner prior to the date shown on
the
final
determination. | 1075 |
|
If the petition has been properly filed, the
commissioner
shall | 1076 |
|
proceed under section 5703.60 of the Revised
Code. | 1077 |
| (C) After an assessment becomes final, if any portion of
the | 1078 |
|
assessment remains unpaid, including accrued interest, a
certified | 1079 |
|
copy of the
tax
commissioner's entry making the assessment final | 1080 |
|
may
be filed in
the office of the clerk of the court of common | 1081 |
|
pleas
in the
county in which the place, track, or enclosure for | 1082 |
|
which
the
permit was issued is located or the county in which the | 1083 |
|
party
assessed resides or has its principal place of business. If | 1084 |
|
the
party assessed maintains no place of business in this state | 1085 |
|
and
is
not a resident of this state, the certified copy of the | 1086 |
|
entry
may
be filed in the office of the clerk of the court of | 1087 |
|
common
pleas
of Franklin county. | 1088 |
| Immediately upon the filing of
the entry,
the clerk
shall | 1089 |
|
enter a judgment for the state against
the party assessed in
the | 1090 |
|
amount shown on the entry. The judgment
may be filed by the
clerk | 1091 |
|
in a loose-leaf book entitled
"special
judgments for state
horse | 1092 |
|
racing tax," and shall have the same
effect as
other
judgments. | 1093 |
|
Execution shall issue upon the judgment
upon
the
request of the | 1094 |
|
tax commissioner, and all laws applicable
to
sales
on execution | 1095 |
|
shall apply to sales made under the
judgment. | 1096 |
| (B) At the close of each racing day, the permit holder shall | 1140 |
| pay
by check, draft, or money order to the state tax commissioner, | 1141 |
| as a tax,
an amount equal to twenty per cent of the permit | 1142 |
| holder's
commission. The moneys wagered on horse races telecast | 1143 |
| via an
instant racing system are subject only to this tax and not | 1144 |
| to any tax levied under section
3769.08 or 3769.087 or division | 1145 |
| (E) of section 3769.089 of the
Revised Code. | 1146 |