Sub. H. B. No. 519 As Passed by the Senate

As Passed by the Senate

128th General Assembly

Regular Session

2009-2010

Sub. H. B. No. 519

Representatives Yuko, Book

Cosponsors: Representatives Luckie, Celeste, Garland, Weddington, Driehaus, Boyd, DeBose, Foley, Harris, Letson, Mallory, Reece, Stewart, Szollosi, Williams, B., Winburn
Senators Niehaus, Faber, Goodman, Harris

A BILL

To amend sections 101.70, 102.02, 102.03, 109.31,

109.572, 109.71, 109.77, 109.79, 121.41, 121.60,

1705.48, 2915.01, 2915.02, 2915.091, 2915.101,

3793.02, 4301.355, 4301.62, 4303.181, 4303.182,

4303.30, 5502.03, 5703.052, 5703.19, 5703.21,

5703.70, 5747.01, 5747.02, 5747.20, and 5747.98

and to enact sections 3517.1015, 3772.01 to

3772.03, 3772.031, 3772.032, 3772.033, 3772.034,

3772.04, 3772.05, 3772.051, 3772.06, 3772.061,

3772.062, 3772.07, 3772.08, 3772.09, 3772.091,

3772.10, 3772.11, 3772.111, 3772.112, 3772.12,

3772.121, 3772.13, 3772.131, 3772.14 to 3772.33,

3772.99, 3793.032, 5747.063, 5753.01 to 5753.06,

5753.061, and 5753.07 to 5753.10 of the Revised

Code to create the Ohio Casino Control Commission

and related provisions and to set forth casino

gaming statutes under Ohio Constitution, Article

XV, Section 6(C), to make changes to bingo and

instant bingo laws, and to allow raffles of free

prizes at professional sporting events.

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

Section 1. That sections 101.70, 102.02, 102.03, 109.31,	21
109.572, 109.71, 109.77, 109.79, 121.41, 121.60, 1705.48, 2915.01,	22
2915.02, 2915.091, 2915.101, 3793.02, 4301.355, 4301.62, 4303.181,	23
4303.182, 4303.30, 5502.03, 5703.052, 5703.19, 5703.21, 5703.70,	24
5747.01, 5747.02, 5747.20, and 5747.98 be amended and sections	25
2915.083, 3517.1015, 3772.01, 3772.02, 3772.03, 3772.031,	26
3772.032, 3772.033, 3772.034, 3772.04, 3772.05, 3772.051, 3772.06,	27
3772.061, 3772.062, 3772.07, 3772.08, 3772.09, 3772.091, 3772.10,	28
3772.11, 3772.111, 3772.112, 3772.12, 3772.121, 3772.13, 3772.131,	29
3772.14, 3772.15, 3772.16, 3772.17, 3772.18, 3772.19, 3772.20,	30
3772.21, 3772.22, 3772.23, 3772.24, 3772.25, 3772.26, 3772.27,	31
3772.28, 3772.29, 3772.30, 3772.31, 3772.32, 3772.33, 3772.99,	32
3793.032, 5747.063, 5753.01, 5753.02, 5753.03, 5753.04, 5753.05,	33
5753.06, 5753.061, 5753.07, 5753.08, 5753.09, and 5753.10 of the	34
Revised Code be enacted to read as follows:	35

Sec. 101.70. As used in sections 101.70 to 101.79 and 101.99	36
of the Revised Code:	37

(A) "Person" means any individual, partnership, trust,	38
estate, business trust, association, or corporation; any labor	39
organization or manufacturer association; any department,	40
commission, board, publicly supported college or university,	41
division, institution, bureau, or other instrumentality of the	42
state; or any county, township, municipal corporation, school	43
district, or other political subdivision of the state. "Person"	44
includes the Ohio casino control commission, a member of the	45
commission, the executive director of the commission, an employee	46
of the commission, and an agent of the commission.	47

(B) "Legislation" means bills, resolutions, amendments,	48
nominations, and any other matter pending before the general	49
assembly, any matter pending before the controlling board, or the	50
executive approval or veto of any bill acted upon by the general	51
assembly.	52

(C) "Compensation" means a salary, gift, payment, benefit,	53
subscription, loan, advance, reimbursement, or deposit of money or	54
anything of value; or a contract, promise, or agreement, whether	55
or not legally enforceable, to make compensation.	56

(D) "Expenditure" means any of the following that is made to,	57
at the request of, for the benefit of, or on behalf of any member	58
of the general assembly, any member of the controlling board, the	59
governor, the director of a department created under section	60
121.02 of the Revised Code, or any member of the staff of any	61
public officer or employee listed in this division:	62

(1) A payment, distribution, loan, advance, deposit,	63
reimbursement, or gift of money, real estate, or anything of	64
value, including, but not limited to, food and beverages,	65
entertainment, lodging, or transportation;	66

(2) A contract, promise, or agreement to make an expenditure,	67
whether or not legally enforceable;	68

(3) The purchase, sale, or gift of services or any other	69
thing of value.	70

"Expenditure" does not include a contribution, gift, or grant to a	71
foundation or other charitable organization that is exempt from	72
federal income taxation under subsection 501(c)(3) of the Internal	73
Revenue Code. "Expenditure" does not include the purchase, sale,	74
or gift of services or any other thing of value that is available	75
to the general public on the same terms as it is available to the	76
persons listed in this division, or an offer or sale of securities	77
to any person listed in this division that is governed by	78
regulation D, 17 C.F.R. ~~2301.501~~ 230.501 to ~~2301.508~~ 230.508,	79
adopted under the authority of the "Securities Act of 1933," 48	80
Stat. 74, 15 U.S.C.A. and following, or that is governed by a	81
comparable provision under state law.	82

(E) "Actively advocate" means to promote, advocate, or oppose	83
the passage, modification, defeat, or executive approval or veto	84
of any legislation by direct communication with any member of the	85
general assembly, any member of the controlling board, the	86
governor, the director of any department listed in section 121.02	87
of the Revised Code, or any member of the staff of any public	88
officer or employee listed in this division. "Actively advocate"	89
does not include the action of any person not engaged by an	90
employer who has a direct interest in legislation if the person,	91
acting under Section 3 of Article I, Ohio Constitution, assembles	92
together with other persons to consult for their common good,	93
instructs a public officer or employee who is listed in this	94
division, or petitions that public officer or employee for the	95
redress of grievances.	96

(F) "Legislative agent" means any individual, except a member	97
of the general assembly, a member of the staff of the general	98
assembly, the governor, lieutenant governor, attorney general,	99
secretary of state, treasurer of state, or auditor of state, who	100
is engaged during at least a portion of ~~his~~the individual's time	101
to actively advocate as one of ~~his~~the individual's main purposes.	102
An individual engaged by the Ohio casino control commission, a	103
member of the commission, the executive director of the	104
commission, or an employee or agent of the commission to actively	105
advocate is a "legislative agent" even if the individual does not	106
during at least a portion of the individual's time actively	107
advocate as one of the individual's main purposes.	108

(G) "Employer" means any person who, directly or indirectly,	109
engages a legislative agent.	110

(H) "Engage" means to make any arrangement, and "engagement"	111
means any arrangement, whereby an individual is employed or	112
retained for compensation to act for or on behalf of an employer	113
to actively advocate.	114

(I) "Financial transaction" means a transaction or activity	115
that is conducted or undertaken for profit and arises from the	116
joint ownership or the ownership or part ownership in common of	117
any real or personal property or any commercial or business	118
enterprise of whatever form or nature between the following:	119

(1) A legislative agent, ~~his~~an employer of a legislative	120
agent, or a member of the immediate family of the legislative	121
agent or ~~his~~a legislative agent's employer; and	122

(2) Any member of the general assembly, any member of the	123
controlling board, the governor, the director of a department	124
created under section 121.02 of the Revised Code, or any member of	125
the staff of a public officer or employee listed in division	126
(I)(2) of this section.	127

"Financial transaction" does not include any transaction or	128
activity described in division (I) of this section if it is	129
available to the general public on the same terms, or if it is an	130
offer or sale of securities to any person listed in division	131
(I)(2) of this section that is governed by regulation D, 17 C.F.R.	132
~~2301.501~~230.501 to ~~2301.508~~230.508, adopted under the authority	133
of the "Securities Act of 1933," 48 Stat. 74, 15 U.S.C.A. and	134
following, or that is governed by a comparable provision under	135
state law.	136

(J) "Staff" means any state employee whose official duties	137
are to formulate policy and who exercises administrative or	138
supervisory authority or who authorizes the expenditure of state	139
funds.	140

Sec. 102.02. (A) Except as otherwise provided in division	141
(H) of this section, all of the following shall file with the	142
appropriate ethics commission the disclosure statement described	143
in this division on a form prescribed by the appropriate	144
commission: every person who is elected to or is a candidate for a	145
state, county, or city office and every person who is appointed to	146
fill a vacancy for an unexpired term in such an elective office;	147
all members of the state board of education; the director,	148
assistant directors, deputy directors, division chiefs, or persons	149
of equivalent rank of any administrative department of the state;	150
the president or other chief administrative officer of every state	151
institution of higher education as defined in section 3345.011 of	152
the Revised Code; the executive director and the members of the	153
capitol square review and advisory board appointed or employed	154
pursuant to section 105.41 of the Revised Code; all members of the	155
Ohio casino control commission, the executive director of the	156
commission, all professional employees of the commission, and all	157
technical employees of the commission who perform an internal	158
audit function; the chief executive officer and the members of the	159
board of each state retirement system; each employee of a state	160
retirement board who is a state retirement system investment	161
officer licensed pursuant to section 1707.163 of the Revised Code;	162
the members of the Ohio retirement study council appointed	163
pursuant to division (C) of section 171.01 of the Revised Code;	164
employees of the Ohio retirement study council, other than	165
employees who perform purely administrative or clerical functions;	166
the administrator of workers' compensation and each member of the	167
bureau of workers' compensation board of directors; the bureau of	168
workers' compensation director of investments; the chief	169
investment officer of the bureau of workers' compensation; the	170
director appointed by the workers' compensation council; all	171
members of the board of commissioners on grievances and discipline	172
of the supreme court and the ethics commission created under	173
section 102.05 of the Revised Code; every business manager,	174
treasurer, or superintendent of a city, local, exempted village,	175
joint vocational, or cooperative education school district or an	176
educational service center; every person who is elected to or is a	177
candidate for the office of member of a board of education of a	178
city, local, exempted village, joint vocational, or cooperative	179
education school district or of a governing board of an	180
educational service center that has a total student count of	181
twelve thousand or more as most recently determined by the	182
department of education pursuant to section 3317.03 of the Revised	183
Code; every person who is appointed to the board of education of a	184
municipal school district pursuant to division (B) or (F) of	185
section 3311.71 of the Revised Code; all members of the board of	186
directors of a sanitary district that is established under Chapter	187
6115. of the Revised Code and organized wholly for the purpose of	188
providing a water supply for domestic, municipal, and public use,	189
and that includes two municipal corporations in two counties;	190
every public official or employee who is paid a salary or wage in	191
accordance with schedule C of section 124.15 or schedule E-2 of	192
section 124.152 of the Revised Code; members of the board of	193
trustees and the executive director of the southern Ohio	194
agricultural and community development foundation; all members	195
appointed to the Ohio livestock care standards board under section	196
904.02 of the Revised Code; and every other public official or	197
employee who is designated by the appropriate ethics commission	198
pursuant to division (B) of this section.	199

The disclosure statement shall include all of the following:

200

(1) The name of the person filing the statement and each	201
member of the person's immediate family and all names under which	202
the person or members of the person's immediate family do	203
business;	204

(2)(a) Subject to divisions (A)(2)(b) and (c) of this section	205
and except as otherwise provided in section 102.022 of the Revised	206
Code, identification of every source of income, other than income	207
from a legislative agent identified in division (A)(2)(b) of this	208
section, received during the preceding calendar year, in the	209
person's own name or by any other person for the person's use or	210
benefit, by the person filing the statement, and a brief	211
description of the nature of the services for which the income was	212
received. If the person filing the statement is a member of the	213
general assembly, the statement shall identify the amount of every	214
source of income received in accordance with the following ranges	215
of amounts: zero or more, but less than one thousand dollars; one	216
thousand dollars or more, but less than ten thousand dollars; ten	217
thousand dollars or more, but less than twenty-five thousand	218
dollars; twenty-five thousand dollars or more, but less than fifty	219
thousand dollars; fifty thousand dollars or more, but less than	220
one hundred thousand dollars; and one hundred thousand dollars or	221
more. Division (A)(2)(a) of this section shall not be construed to	222
require a person filing the statement who derives income from a	223
business or profession to disclose the individual items of income	224
that constitute the gross income of that business or profession,	225
except for those individual items of income that are attributable	226
to the person's or, if the income is shared with the person, the	227
partner's, solicitation of services or goods or performance,	228
arrangement, or facilitation of services or provision of goods on	229
behalf of the business or profession of clients, including	230
corporate clients, who are legislative agents. A person who files	231
the statement under this section shall disclose the identity of	232
and the amount of income received from a person who the public	233
official or employee knows or has reason to know is doing or	234
seeking to do business of any kind with the public official's or	235
employee's agency.	236

(b) If the person filing the statement is a member of the	237
general assembly, the statement shall identify every source of	238
income and the amount of that income that was received from a	239
legislative agent during the preceding calendar year, in the	240
person's own name or by any other person for the person's use or	241
benefit, by the person filing the statement, and a brief	242
description of the nature of the services for which the income was	243
received. Division (A)(2)(b) of this section requires the	244
disclosure of clients of attorneys or persons licensed under	245
section 4732.12 of the Revised Code, or patients of persons	246
certified under section 4731.14 of the Revised Code, if those	247
clients or patients are legislative agents. Division (A)(2)(b) of	248
this section requires a person filing the statement who derives	249
income from a business or profession to disclose those individual	250
items of income that constitute the gross income of that business	251
or profession that are received from legislative agents.	252

(c) Except as otherwise provided in division (A)(2)(c) of	253
this section, division (A)(2)(a) of this section applies to	254
attorneys, physicians, and other persons who engage in the	255
practice of a profession and who, pursuant to a section of the	256
Revised Code, the common law of this state, a code of ethics	257
applicable to the profession, or otherwise, generally are required	258
not to reveal, disclose, or use confidences of clients, patients,	259
or other recipients of professional services except under	260
specified circumstances or generally are required to maintain	261
those types of confidences as privileged communications except	262
under specified circumstances. Division (A)(2)(a) of this section	263
does not require an attorney, physician, or other professional	264
subject to a confidentiality requirement as described in division	265
(A)(2)(c) of this section to disclose the name, other identity, or	266
address of a client, patient, or other recipient of professional	267
services if the disclosure would threaten the client, patient, or	268
other recipient of professional services, would reveal details of	269
the subject matter for which legal, medical, or professional	270
advice or other services were sought, or would reveal an otherwise	271
privileged communication involving the client, patient, or other	272
recipient of professional services. Division (A)(2)(a) of this	273
section does not require an attorney, physician, or other	274
professional subject to a confidentiality requirement as described	275
in division (A)(2)(c) of this section to disclose in the brief	276
description of the nature of services required by division	277
(A)(2)(a) of this section any information pertaining to specific	278
professional services rendered for a client, patient, or other	279
recipient of professional services that would reveal details of	280
the subject matter for which legal, medical, or professional	281
advice was sought or would reveal an otherwise privileged	282
communication involving the client, patient, or other recipient of	283
professional services.	284

(3) The name of every corporation on file with the secretary	285
of state that is incorporated in this state or holds a certificate	286
of compliance authorizing it to do business in this state, trust,	287
business trust, partnership, or association that transacts	288
business in this state in which the person filing the statement or	289
any other person for the person's use and benefit had during the	290
preceding calendar year an investment of over one thousand dollars	291
at fair market value as of the thirty-first day of December of the	292
preceding calendar year, or the date of disposition, whichever is	293
earlier, or in which the person holds any office or has a	294
fiduciary relationship, and a description of the nature of the	295
investment, office, or relationship. Division (A)(3) of this	296
section does not require disclosure of the name of any bank,	297
savings and loan association, credit union, or building and loan	298
association with which the person filing the statement has a	299
deposit or a withdrawable share account.	300

(4) All fee simple and leasehold interests to which the	301
person filing the statement holds legal title to or a beneficial	302
interest in real property located within the state, excluding the	303
person's residence and property used primarily for personal	304
recreation;	305

(5) The names of all persons residing or transacting business	306
in the state to whom the person filing the statement owes, in the	307
person's own name or in the name of any other person, more than	308
one thousand dollars. Division (A)(5) of this section shall not be	309
construed to require the disclosure of debts owed by the person	310
resulting from the ordinary conduct of a business or profession or	311
debts on the person's residence or real property used primarily	312
for personal recreation, except that the superintendent of	313
financial institutions shall disclose the names of all	314
state-chartered savings and loan associations and of all service	315
corporations subject to regulation under division (E)(2) of	316
section 1151.34 of the Revised Code to whom the superintendent in	317
the superintendent's own name or in the name of any other person	318
owes any money, and that the superintendent and any deputy	319
superintendent of banks shall disclose the names of all	320
state-chartered banks and all bank subsidiary corporations subject	321
to regulation under section 1109.44 of the Revised Code to whom	322
the superintendent or deputy superintendent owes any money.	323

(6) The names of all persons residing or transacting business	324
in the state, other than a depository excluded under division	325
(A)(3) of this section, who owe more than one thousand dollars to	326
the person filing the statement, either in the person's own name	327
or to any person for the person's use or benefit. Division (A)(6)	328
of this section shall not be construed to require the disclosure	329
of clients of attorneys or persons licensed under section 4732.12	330
or 4732.15 of the Revised Code, or patients of persons certified	331
under section 4731.14 of the Revised Code, nor the disclosure of	332
debts owed to the person resulting from the ordinary conduct of a	333
business or profession.	334

(7) Except as otherwise provided in section 102.022 of the	335
Revised Code, the source of each gift of over seventy-five	336
dollars, or of each gift of over twenty-five dollars received by a	337
member of the general assembly from a legislative agent, received	338
by the person in the person's own name or by any other person for	339
the person's use or benefit during the preceding calendar year,	340
except gifts received by will or by virtue of section 2105.06 of	341
the Revised Code, or received from spouses, parents, grandparents,	342
children, grandchildren, siblings, nephews, nieces, uncles, aunts,	343
brothers-in-law, sisters-in-law, sons-in-law, daughters-in-law,	344
fathers-in-law, mothers-in-law, or any person to whom the person	345
filing the statement stands in loco parentis, or received by way	346
of distribution from any inter vivos or testamentary trust	347
established by a spouse or by an ancestor;	348

(8) Except as otherwise provided in section 102.022 of the	349
Revised Code, identification of the source and amount of every	350
payment of expenses incurred for travel to destinations inside or	351
outside this state that is received by the person in the person's	352
own name or by any other person for the person's use or benefit	353
and that is incurred in connection with the person's official	354
duties, except for expenses for travel to meetings or conventions	355
of a national or state organization to which any state agency,	356
including, but not limited to, any legislative agency or state	357
institution of higher education as defined in section 3345.011 of	358
the Revised Code, pays membership dues, or any political	359
subdivision or any office or agency of a political subdivision	360
pays membership dues;	361

(9) Except as otherwise provided in section 102.022 of the	362
Revised Code, identification of the source of payment of expenses	363
for meals and other food and beverages, other than for meals and	364
other food and beverages provided at a meeting at which the person	365
participated in a panel, seminar, or speaking engagement or at a	366
meeting or convention of a national or state organization to which	367
any state agency, including, but not limited to, any legislative	368
agency or state institution of higher education as defined in	369
section 3345.011 of the Revised Code, pays membership dues, or any	370
political subdivision or any office or agency of a political	371
subdivision pays membership dues, that are incurred in connection	372
with the person's official duties and that exceed one hundred	373
dollars aggregated per calendar year;	374

(10) If the disclosure statement is filed by a public	375
official or employee described in division (B)(2) of section	376
101.73 of the Revised Code or division (B)(2) of section 121.63 of	377
the Revised Code who receives a statement from a legislative	378
agent, executive agency lobbyist, or employer that contains the	379
information described in division (F)(2) of section 101.73 of the	380
Revised Code or division (G)(2) of section 121.63 of the Revised	381
Code, all of the nondisputed information contained in the	382
statement delivered to that public official or employee by the	383
legislative agent, executive agency lobbyist, or employer under	384
division (F)(2) of section 101.73 or (G)(2) of section 121.63 of	385
the Revised Code.	386

A person may file a statement required by this section in	387
person or by mail. A person who is a candidate for elective office	388
shall file the statement no later than the thirtieth day before	389
the primary, special, or general election at which the candidacy	390
is to be voted on, whichever election occurs soonest, except that	391
a person who is a write-in candidate shall file the statement no	392
later than the twentieth day before the earliest election at which	393
the person's candidacy is to be voted on. A person who holds	394
elective office shall file the statement on or before the	395
fifteenth day of April of each year unless the person is a	396
candidate for office. A person who is appointed to fill a vacancy	397
for an unexpired term in an elective office shall file the	398
statement within fifteen days after the person qualifies for	399
office. Other persons shall file an annual statement on or before	400
the fifteenth day of April or, if appointed or employed after that	401
date, within ninety days after appointment or employment. No	402
person shall be required to file with the appropriate ethics	403
commission more than one statement or pay more than one filing fee	404
for any one calendar year.	405

The appropriate ethics commission, for good cause, may extend	406
for a reasonable time the deadline for filing a statement under	407
this section.	408

A statement filed under this section is subject to public	409
inspection at locations designated by the appropriate ethics	410
commission except as otherwise provided in this section.	411

(B) The Ohio ethics commission, the joint legislative ethics	412
committee, and the board of commissioners on grievances and	413
discipline of the supreme court, using the rule-making procedures	414
of Chapter 119. of the Revised Code, may require any class of	415
public officials or employees under its jurisdiction and not	416
specifically excluded by this section whose positions involve a	417
substantial and material exercise of administrative discretion in	418
the formulation of public policy, expenditure of public funds,	419
enforcement of laws and rules of the state or a county or city, or	420
the execution of other public trusts, to file an annual statement	421
on or before the fifteenth day of April under division (A) of this	422
section. The appropriate ethics commission shall send the public	423
officials or employees written notice of the requirement by the	424
fifteenth day of February of each year the filing is required	425
unless the public official or employee is appointed after that	426
date, in which case the notice shall be sent within thirty days	427
after appointment, and the filing shall be made not later than	428
ninety days after appointment.	429

Except for disclosure statements filed by members of the	430
board of trustees and the executive director of the southern Ohio	431
agricultural and community development foundation, disclosure	432
statements filed under this division with the Ohio ethics	433
commission by members of boards, commissions, or bureaus of the	434
state for which no compensation is received other than reasonable	435
and necessary expenses shall be kept confidential. Disclosure	436
statements filed with the Ohio ethics commission under division	437
(A) of this section by business managers, treasurers, and	438
superintendents of city, local, exempted village, joint	439
vocational, or cooperative education school districts or	440
educational service centers shall be kept confidential, except	441
that any person conducting an audit of any such school district or	442
educational service center pursuant to section 115.56 or Chapter	443
117. of the Revised Code may examine the disclosure statement of	444
any business manager, treasurer, or superintendent of that school	445
district or educational service center. The Ohio ethics commission	446
shall examine each disclosure statement required to be kept	447
confidential to determine whether a potential conflict of interest	448
exists for the person who filed the disclosure statement. A	449
potential conflict of interest exists if the private interests of	450
the person, as indicated by the person's disclosure statement,	451
might interfere with the public interests the person is required	452
to serve in the exercise of the person's authority and duties in	453
the person's office or position of employment. If the commission	454
determines that a potential conflict of interest exists, it shall	455
notify the person who filed the disclosure statement and shall	456
make the portions of the disclosure statement that indicate a	457
potential conflict of interest subject to public inspection in the	458
same manner as is provided for other disclosure statements. Any	459
portion of the disclosure statement that the commission determines	460
does not indicate a potential conflict of interest shall be kept	461
confidential by the commission and shall not be made subject to	462
public inspection, except as is necessary for the enforcement of	463
Chapters 102. and 2921. of the Revised Code and except as	464
otherwise provided in this division.	465

(C) No person shall knowingly fail to file, on or before the	466
applicable filing deadline established under this section, a	467
statement that is required by this section.	468

(D) No person shall knowingly file a false statement that is	469
required to be filed under this section.	470

(E)(1) Except as provided in divisions (E)(2) and (3) of this	471
section, the statement required by division (A) or (B) of this	472
section shall be accompanied by a filing fee of forty dollars.	473

(2) The statement required by division (A) of this section	474
shall be accompanied by the following filing fee to be paid by the	475
person who is elected or appointed to, or is a candidate for, any	476
of the following offices:	477

For state office, except member of the		478
state board of education	$65	479
For office of member of general assembly	$40	480
For county office	$40	481
For city office	$25	482
For office of member of the state board		483
of education	$25	484
For office of member of the Ohio		485
livestock care standards board	$25	486
For office of member of a city, local,		487
exempted village, or cooperative		488
education board of		489
education or educational service		490
center governing board	$20	491
For position of business manager,		492
treasurer, or superintendent of a		493
city, local, exempted village, joint		494
vocational, or cooperative education		495
school district or		496
educational service center	$20	497

(3) No judge of a court of record or candidate for judge of a	498
court of record, and no referee or magistrate serving a court of	499
record, shall be required to pay the fee required under division	500
(E)(1) or (2) or (F) of this section.	501

(4) For any public official who is appointed to a nonelective	502
office of the state and for any employee who holds a nonelective	503
position in a public agency of the state, the state agency that is	504
the primary employer of the state official or employee shall pay	505
the fee required under division (E)(1) or (F) of this section.	506

(F) If a statement required to be filed under this section is	507
not filed by the date on which it is required to be filed, the	508
appropriate ethics commission shall assess the person required to	509
file the statement a late filing fee of ten dollars for each day	510
the statement is not filed, except that the total amount of the	511
late filing fee shall not exceed two hundred fifty dollars.	512

(G)(1) The appropriate ethics commission other than the Ohio	513
ethics commission and the joint legislative ethics committee shall	514
deposit all fees it receives under divisions (E) and (F) of this	515
section into the general revenue fund of the state.	516

(2) The Ohio ethics commission shall deposit all receipts,	517
including, but not limited to, fees it receives under divisions	518
(E) and (F) of this section and all moneys it receives from	519
settlements under division (G) of section 102.06 of the Revised	520
Code, into the Ohio ethics commission fund, which is hereby	521
created in the state treasury. All moneys credited to the fund	522
shall be used solely for expenses related to the operation and	523
statutory functions of the commission.	524

(3) The joint legislative ethics committee shall deposit all	525
receipts it receives from the payment of financial disclosure	526
statement filing fees under divisions (E) and (F) of this section	527
into the joint legislative ethics committee investigative fund.	528

(H) Division (A) of this section does not apply to a person	529
elected or appointed to the office of precinct, ward, or district	530
committee member under Chapter 3517. of the Revised Code; a	531
presidential elector; a delegate to a national convention; village	532
or township officials and employees; any physician or psychiatrist	533
who is paid a salary or wage in accordance with schedule C of	534
section 124.15 or schedule E-2 of section 124.152 of the Revised	535
Code and whose primary duties do not require the exercise of	536
administrative discretion; or any member of a board, commission,	537
or bureau of any county or city who receives less than one	538
thousand dollars per year for serving in that position.	539

Sec. 102.03. (A)(1) No present or former public official or	540
employee shall, during public employment or service or for twelve	541
months thereafter, represent a client or act in a representative	542
capacity for any person on any matter in which the public official	543
or employee personally participated as a public official or	544
employee through decision, approval, disapproval, recommendation,	545
the rendering of advice, investigation, or other substantial	546
exercise of administrative discretion.	547

(2) For twenty-four months after the conclusion of service,	548
no former commissioner or attorney examiner of the public	549
utilities commission shall represent a public utility, as defined	550
in section 4905.02 of the Revised Code, or act in a representative	551
capacity on behalf of such a utility before any state board,	552
commission, or agency.	553

(3) For twenty-four months after the conclusion of employment	554
or service, no former public official or employee who personally	555
participated as a public official or employee through decision,	556
approval, disapproval, recommendation, the rendering of advice,	557
the development or adoption of solid waste management plans,	558
investigation, inspection, or other substantial exercise of	559
administrative discretion under Chapter 343. or 3734. of the	560
Revised Code shall represent a person who is the owner or operator	561
of a facility, as defined in section 3734.01 of the Revised Code,	562
or who is an applicant for a permit or license for a facility	563
under that chapter, on any matter in which the public official or	564
employee personally participated as a public official or employee.	565

(4) For a period of one year after the conclusion of	566
employment or service as a member or employee of the general	567
assembly, no former member or employee of the general assembly	568
shall represent, or act in a representative capacity for, any	569
person on any matter before the general assembly, any committee of	570
the general assembly, or the controlling board. Division (A)(4) of	571
this section does not apply to or affect a person who separates	572
from service with the general assembly on or before December 31,	573
1995. As used in division (A)(4) of this section "person" does not	574
include any state agency or political subdivision of the state.	575

(5) As used in divisions (A)(1), (2), and (3) of this	576
section, "matter" includes any case, proceeding, application,	577
determination, issue, or question, but does not include the	578
proposal, consideration, or enactment of statutes, rules,	579
ordinances, resolutions, or charter or constitutional amendments.	580
As used in division (A)(4) of this section, "matter" includes the	581
proposal, consideration, or enactment of statutes, resolutions, or	582
constitutional amendments. As used in division (A) of this	583
section, "represent" includes any formal or informal appearance	584
before, or any written or oral communication with, any public	585
agency on behalf of any person.	586

(6) Nothing contained in division (A) of this section shall	587
prohibit, during such period, a former public official or employee	588
from being retained or employed to represent, assist, or act in a	589
representative capacity for the public agency by which the public	590
official or employee was employed or on which the public official	591
or employee served.	592

(7) Division (A) of this section shall not be construed to	593
prohibit the performance of ministerial functions, including, but	594
not limited to, the filing or amendment of tax returns,	595
applications for permits and licenses, incorporation papers, and	596
other similar documents.	597

(8) No present or former Ohio casino control commission	598
official shall, during public service or for two years thereafter,	599
represent a client, be employed or compensated by a person	600
regulated by the commission, or act in a representative capacity	601
for any person on any matter before or concerning the commission.	602

No present or former commission employee shall, during public	603
employment or for two years thereafter, represent a client or act	604
in a representative capacity on any matter in which the employee	605
personally participated as a commission employee through decision,	606
approval, disapproval, recommendation, the rendering of advice,	607
investigation, or other substantial exercise of administrative	608
discretion.	609

(B) No present or former public official or employee shall	610
disclose or use, without appropriate authorization, any	611
information acquired by the public official or employee in the	612
course of the public official's or employee's official duties that	613
is confidential because of statutory provisions, or that has been	614
clearly designated to the public official or employee as	615
confidential when that confidential designation is warranted	616
because of the status of the proceedings or the circumstances	617
under which the information was received and preserving its	618
confidentiality is necessary to the proper conduct of government	619
business.	620

(C) No public official or employee shall participate within	621
the scope of duties as a public official or employee, except	622
through ministerial functions as defined in division (A) of this	623
section, in any license or rate-making proceeding that directly	624
affects the license or rates of any person, partnership, trust,	625
business trust, corporation, or association in which the public	626
official or employee or immediate family owns or controls more	627
than five per cent. No public official or employee shall	628
participate within the scope of duties as a public official or	629
employee, except through ministerial functions as defined in	630
division (A) of this section, in any license or rate-making	631
proceeding that directly affects the license or rates of any	632
person to whom the public official or employee or immediate	633
family, or a partnership, trust, business trust, corporation, or	634
association of which the public official or employee or the public	635
official's or employee's immediate family owns or controls more	636
than five per cent, has sold goods or services totaling more than	637
one thousand dollars during the preceding year, unless the public	638
official or employee has filed a written statement acknowledging	639
that sale with the clerk or secretary of the public agency and the	640
statement is entered in any public record of the agency's	641
proceedings. This division shall not be construed to require the	642
disclosure of clients of attorneys or persons licensed under	643
section 4732.12 or 4732.15 of the Revised Code, or patients of	644
persons certified under section 4731.14 of the Revised Code.	645

(D) No public official or employee shall use or authorize the	646
use of the authority or influence of office or employment to	647
secure anything of value or the promise or offer of anything of	648
value that is of such a character as to manifest a substantial and	649
improper influence upon the public official or employee with	650
respect to that person's duties.	651

(E) No public official or employee shall solicit or accept	652
anything of value that is of such a character as to manifest a	653
substantial and improper influence upon the public official or	654
employee with respect to that person's duties.	655

(F) No person shall promise or give to a public official or	656
employee anything of value that is of such a character as to	657
manifest a substantial and improper influence upon the public	658
official or employee with respect to that person's duties.	659

(G) In the absence of bribery or another offense under the	660
Revised Code or a purpose to defraud, contributions made to a	661
campaign committee, political party, legislative campaign fund,	662
political action committee, or political contributing entity on	663
behalf of an elected public officer or other public official or	664
employee who seeks elective office shall be considered to accrue	665
ordinarily to the public official or employee for the purposes of	666
divisions (D), (E), and (F) of this section.	667

As used in this division, "contributions," "campaign	668
committee," "political party," "legislative campaign fund,"	669
"political action committee," and "political contributing entity"	670
have the same meanings as in section 3517.01 of the Revised Code.	671

(H)(1) No public official or employee, except for the	672
president or other chief administrative officer of or a member of	673
a board of trustees of a state institution of higher education as	674
defined in section 3345.011 of the Revised Code, who is required	675
to file a financial disclosure statement under section 102.02 of	676
the Revised Code shall solicit or accept, and no person shall give	677
to that public official or employee, an honorarium. Except as	678
provided in division (H)(2) of this section, this division and	679
divisions (D), (E), and (F) of this section do not prohibit a	680
public official or employee who is required to file a financial	681
disclosure statement under section 102.02 of the Revised Code from	682
accepting and do not prohibit a person from giving to that public	683
official or employee the payment of actual travel expenses,	684
including any expenses incurred in connection with the travel for	685
lodging, and meals, food, and beverages provided to the public	686
official or employee at a meeting at which the public official or	687
employee participates in a panel, seminar, or speaking engagement	688
or provided to the public official or employee at a meeting or	689
convention of a national organization to which any state agency,	690
including, but not limited to, any state legislative agency or	691
state institution of higher education as defined in section	692
3345.011 of the Revised Code, pays membership dues. Except as	693
provided in division (H)(2) of this section, this division and	694
divisions (D), (E), and (F) of this section do not prohibit a	695
public official or employee who is not required to file a	696
financial disclosure statement under section 102.02 of the Revised	697
Code from accepting and do not prohibit a person from promising or	698
giving to that public official or employee an honorarium or the	699
payment of travel, meal, and lodging expenses if the honorarium,	700
expenses, or both were paid in recognition of demonstrable	701
business, professional, or esthetic interests of the public	702
official or employee that exist apart from public office or	703
employment, including, but not limited to, such a demonstrable	704
interest in public speaking and were not paid by any person or	705
other entity, or by any representative or association of those	706
persons or entities, that is regulated by, doing business with, or	707
seeking to do business with the department, division, institution,	708
board, commission, authority, bureau, or other instrumentality of	709
the governmental entity with which the public official or employee	710
serves.	711

(2) No person who is a member of the board of a state	712
retirement system, a state retirement system investment officer,	713
or an employee of a state retirement system whose position	714
involves substantial and material exercise of discretion in the	715
investment of retirement system funds shall solicit or accept, and	716
no person shall give to that board member, officer, or employee,	717
payment of actual travel expenses, including expenses incurred	718
with the travel for lodging, meals, food, and beverages.	719

(I) A public official or employee may accept travel, meals,	720
and lodging or expenses or reimbursement of expenses for travel,	721
meals, and lodging in connection with conferences, seminars, and	722
similar events related to official duties if the travel, meals,	723
and lodging, expenses, or reimbursement is not of such a character	724
as to manifest a substantial and improper influence upon the	725
public official or employee with respect to that person's duties.	726
The house of representatives and senate, in their code of ethics,	727
and the Ohio ethics commission, under section 111.15 of the	728
Revised Code, may adopt rules setting standards and conditions for	729
the furnishing and acceptance of such travel, meals, and lodging,	730
expenses, or reimbursement.	731

A person who acts in compliance with this division and any	732
applicable rules adopted under it, or any applicable, similar	733
rules adopted by the supreme court governing judicial officers and	734
employees, does not violate division (D), (E), or (F) of this	735
section. This division does not preclude any person from seeking	736
an advisory opinion from the appropriate ethics commission under	737
section 102.08 of the Revised Code.	738

(J) For purposes of divisions (D), (E), and (F) of this	739
section, the membership of a public official or employee in an	740
organization shall not be considered, in and of itself, to be of	741
such a character as to manifest a substantial and improper	742
influence on the public official or employee with respect to that	743
person's duties. As used in this division, "organization" means a	744
church or a religious, benevolent, fraternal, or professional	745
organization that is tax exempt under subsection 501(a) and	746
described in subsection 501(c)(3), (4), (8), (10), or (19) of the	747
"Internal Revenue Code of 1986." This division does not apply to a	748
public official or employee who is an employee of an organization,	749
serves as a trustee, director, or officer of an organization, or	750
otherwise holds a fiduciary relationship with an organization.	751
This division does not allow a public official or employee who is	752
a member of an organization to participate, formally or	753
informally, in deliberations, discussions, or voting on a matter	754
or to use his official position with regard to the interests of	755
the organization on the matter if the public official or employee	756
has assumed a particular responsibility in the organization with	757
respect to the matter or if the matter would affect that person's	758
personal, pecuniary interests.	759

(K) It is not a violation of this section for a prosecuting	760
attorney to appoint assistants and employees in accordance with	761
division (B) of section 309.06 and section 2921.421 of the Revised	762
Code, for a chief legal officer of a municipal corporation or an	763
official designated as prosecutor in a municipal corporation to	764
appoint assistants and employees in accordance with sections	765
733.621 and 2921.421 of the Revised Code, for a township law	766
director appointed under section 504.15 of the Revised Code to	767
appoint assistants and employees in accordance with sections	768
504.151 and 2921.421 of the Revised Code, or for a coroner to	769
appoint assistants and employees in accordance with division (B)	770
of section 313.05 of the Revised Code.	771

As used in this division, "chief legal officer" has the same	772
meaning as in section 733.621 of the Revised Code.	773

(L) No present public official or employee with a casino	774
gaming regulatory function shall indirectly invest, by way of an	775
entity the public official or employee has an ownership interest	776
or control in, or directly invest in a casino operator, management	777
company, holding company, casino facility, or gaming-related	778
vendor. No present public official or employee with a casino	779
gaming regulatory function shall directly or indirectly have a	780
financial interest in, have an ownership interest in, be the	781
creditor or hold a debt instrument issued by, or have an interest	782
in a contractual or service relationship with a casino operator,	783
management company, holding company, casino facility, or	784
gaming-related vendor. This section does not prohibit or limit	785
permitted passive investing by the public official or employee.	786

As used in this division, "passive investing" means	787
investment by the public official or employee by means of a mutual	788
fund in which the public official or employee has no control of	789
the investments or investment decisions. "Casino operator,"	790
"holding company," "management company," "casino facility," and	791
"gaming-related vendor" have the same meanings as in section	792
3772.01 of the Revised Code.	793

(M) A member of the Ohio casino control commission, the	794
executive director of the commission, or an employee of the	795
commission shall not:	796

(1) Accept anything of value, including but not limited to a	797
gift, gratuity, emolument, or employment from a casino operator,	798
management company, or other person subject to the jurisdiction of	799
the commission, or from an officer, attorney, agent, or employee	800
of a casino operator, management company, or other person subject	801
to the jurisdiction of the commission;	802

(2) Solicit, suggest, request, or recommend, directly or	803
indirectly, to a casino operator, management company, or other	804
person subject to the jurisdiction of the commission, or to an	805
officer, attorney, agent, or employee of a casino operator,	806
management company, or other person subject to the jurisdiction of	807
the commission, the appointment of a person to an office, place,	808
position, or employment;	809

(3) Participate in casino gaming or any other amusement or	810
activity at a casino facility in this state or at an affiliate	811
gaming facility of a licensed casino operator, wherever located.	812

In addition to the penalty provided in section 102.99 of the	813
Revised Code, whoever violates division (M)(1), (2), or (3) of	814
this section forfeits the individual's office or employment.	815

Sec. 109.31. Except as otherwise provided by this section,	816
the trustees of a charitable trust required to register under	817
section 109.26 of the Revised Code shall file annual reports on	818
forms prescribed by the attorney general, on or before the	819
fifteenth day of the fifth month following the close of the	820
trust's taxable year as established for federal tax purposes; or,	821
in lieu of filing those reports, the trustees may file complete	822
copies of all annual federal returns required to be filed by the	823
trust with the internal revenue service for the taxable year,	824
together with all schedules, attachments, and reports due with the	825
return or returns. The federal returns shall be filed with the	826
attorney general at the same time as required by the internal	827
revenue service, taking into account any applicable extension of	828
the federal filing date.	829

The annual report shall be signed by the trustee who is	830
authorized to sign it. The annual report shall be considered	831
certified by the trustee and ~~his~~the trustee's signature on the	832
report shall have the same effect as though made under oath.	833

A charitable trust required to register under section 109.26	834
of the Revised Code is not required to file the reports required	835
by this section if any of the following apply:	836

(A) It is organized and operated exclusively for religious	837
purposes.	838

(B) It is an educational institution that normally maintains	839
a regular faculty and curriculum and normally has a regularly	840
organized body of pupils or students in attendance at the place	841
where its educational activities are regularly carried on.	842

(C) For any taxable year it has gross receipts of less than	843
twenty-five thousand dollars and at the end of which it has gross	844
assets of less than ~~fifteen~~twenty-five thousand dollars.	845

The attorney general, by rule pursuant to section 109.27 of	846
the Revised Code, may exempt other classes of charitable trusts	847
from the requirements of this section, and may by rule increase	848
monetary limits set forth in division (C) of this section, that	849
require filing with the attorney general's office.	850

The attorney general may institute judicial proceedings to	851
secure compliance with this section and to secure the proper	852
administration of any trust or other relationship to which this	853
section applies. The willful failure of any trustee to file	854
reports as required by this section may be grounds for judicial	855
removal of the trustee responsible for such failure.	856

The attorney general shall charge the following fees for	857
filing the annual report:	858

	Assets		Fee	859
Less than $25,000		$	0	860
$25,000 but less than $100,000			50	861
$100,000 but less than $500,000			100	862
$500,000 or more			200	863

For the purposes of this section, "assets" refers to the	864
total fair market value of the charitable trust's assets at the	865
end of that trust's taxable year as established for federal tax	866
purposes.	867

Any charitable trust that fails to pay the fee required by	868
this section at the time required shall pay an additional fee of	869
two hundred dollars, except that the attorney general may waive	870
the two-hundred-dollar fee upon a showing that the trustees of the	871
charitable trust failed to pay the fee for filing the annual	872
report at the time required by this section for reasons that were	873
beyond the control of the trustees of the charitable trust or of a	874
designee of the trustees.	875

This section shall not be subject to section 119.12 of the	876
Revised Code.	877

Sec. 109.572. (A)(1) Upon receipt of a request pursuant to	878
section 121.08, 3301.32, 3301.541, or 3319.39 of the Revised Code,	879
a completed form prescribed pursuant to division (C)(1) of this	880
section, and a set of fingerprint impressions obtained in the	881
manner described in division (C)(2) of this section, the	882
superintendent of the bureau of criminal identification and	883
investigation shall conduct a criminal records check in the manner	884
described in division (B) of this section to determine whether any	885
information exists that indicates that the person who is the	886
subject of the request previously has been convicted of or pleaded	887
guilty to any of the following:	888

(a) A violation of section 2903.01, 2903.02, 2903.03,	889
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	890
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05,	891
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23,	892
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2911.01,	893
2911.02, 2911.11, 2911.12, 2919.12, 2919.22, 2919.24, 2919.25,	894
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05,	895
2925.06, or 3716.11 of the Revised Code, felonious sexual	896
penetration in violation of former section 2907.12 of the Revised	897
Code, a violation of section 2905.04 of the Revised Code as it	898
existed prior to July 1, 1996, a violation of section 2919.23 of	899
the Revised Code that would have been a violation of section	900
2905.04 of the Revised Code as it existed prior to July 1, 1996,	901
had the violation been committed prior to that date, or a	902
violation of section 2925.11 of the Revised Code that is not a	903
minor drug possession offense;	904

(b) A violation of an existing or former law of this state,	905
any other state, or the United States that is substantially	906
equivalent to any of the offenses listed in division (A)(1)(a) of	907
this section.	908

(2) On receipt of a request pursuant to section 5123.081 of	909
the Revised Code with respect to an applicant for employment in	910
any position with the department of developmental disabilities,	911
pursuant to section 5126.28 of the Revised Code with respect to an	912
applicant for employment in any position with a county board of	913
developmental disabilities, or pursuant to section 5126.281 of the	914
Revised Code with respect to an applicant for employment in a	915
direct services position with an entity contracting with a county	916
board for employment, a completed form prescribed pursuant to	917
division (C)(1) of this section, and a set of fingerprint	918
impressions obtained in the manner described in division (C)(2) of	919
this section, the superintendent of the bureau of criminal	920
identification and investigation shall conduct a criminal records	921
check. The superintendent shall conduct the criminal records check	922
in the manner described in division (B) of this section to	923
determine whether any information exists that indicates that the	924
person who is the subject of the request has been convicted of or	925
pleaded guilty to any of the following:	926

(a) A violation of section 2903.01, 2903.02, 2903.03,	927
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	928
2903.341, 2905.01, 2905.02, 2905.04, 2905.05, 2907.02, 2907.03,	929
2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.12,	930
2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321,	931
2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12,	932
2919.22, 2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02,	933
2925.03, or 3716.11 of the Revised Code;	934

(b) An existing or former municipal ordinance or law of this	935
state, any other state, or the United States that is substantially	936
equivalent to any of the offenses listed in division (A)(2)(a) of	937
this section.	938

(3) On receipt of a request pursuant to section 173.27,	939
173.394, 3712.09, 3721.121, or 3722.151 of the Revised Code, a	940
completed form prescribed pursuant to division (C)(1) of this	941
section, and a set of fingerprint impressions obtained in the	942
manner described in division (C)(2) of this section, the	943
superintendent of the bureau of criminal identification and	944
investigation shall conduct a criminal records check with respect	945
to any person who has applied for employment in a position for	946
which a criminal records check is required by those sections. The	947
superintendent shall conduct the criminal records check in the	948
manner described in division (B) of this section to determine	949
whether any information exists that indicates that the person who	950
is the subject of the request previously has been convicted of or	951
pleaded guilty to any of the following:	952

(a) A violation of section 2903.01, 2903.02, 2903.03,	953
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	954
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05,	955
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31,	956
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11,	957
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21,	958
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36,	959
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13,	960
2925.22, 2925.23, or 3716.11 of the Revised Code;	961

(b) An existing or former law of this state, any other state,	962
or the United States that is substantially equivalent to any of	963
the offenses listed in division (A)(3)(a) of this section.	964

(4) On receipt of a request pursuant to section 3701.881 of	965
the Revised Code with respect to an applicant for employment with	966
a home health agency as a person responsible for the care,	967
custody, or control of a child, a completed form prescribed	968
pursuant to division (C)(1) of this section, and a set of	969
fingerprint impressions obtained in the manner described in	970
division (C)(2) of this section, the superintendent of the bureau	971
of criminal identification and investigation shall conduct a	972
criminal records check. The superintendent shall conduct the	973
criminal records check in the manner described in division (B) of	974
this section to determine whether any information exists that	975
indicates that the person who is the subject of the request	976
previously has been convicted of or pleaded guilty to any of the	977
following:	978

(a) A violation of section 2903.01, 2903.02, 2903.03,	979
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	980
2905.01, 2905.02, 2905.04, 2905.05, 2907.02, 2907.03, 2907.04,	981
2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.21,	982
2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 2907.322,	983
2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22,	984
2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03,	985
2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code or a	986
violation of section 2925.11 of the Revised Code that is not a	987
minor drug possession offense;	988

(b) An existing or former law of this state, any other state,	989
or the United States that is substantially equivalent to any of	990
the offenses listed in division (A)(4)(a) of this section.	991

(5) On receipt of a request pursuant to section 5111.032,	992
5111.033, or 5111.034 of the Revised Code, a completed form	993
prescribed pursuant to division (C)(1) of this section, and a set	994
of fingerprint impressions obtained in the manner described in	995
division (C)(2) of this section, the superintendent of the bureau	996
of criminal identification and investigation shall conduct a	997
criminal records check. The superintendent shall conduct the	998
criminal records check in the manner described in division (B) of	999
this section to determine whether any information exists that	1000
indicates that the person who is the subject of the request	1001
previously has been convicted of, has pleaded guilty to, or has	1002
been found eligible for intervention in lieu of conviction for any	1003
of the following, regardless of the date of the conviction, the	1004
date of entry of the guilty plea, or the date the person was found	1005
eligible for intervention in lieu of conviction:	1006

(a) A violation of section 959.13, 2903.01, 2903.02, 2903.03,	1007
2903.04, 2903.041, 2903.11, 2903.12, 2903.13, 2903.15, 2903.16,	1008
2903.21, 2903.211, 2903.22, 2903.34, 2905.01, 2905.02, 2905.05,	1009
2905.11, 2905.12, 2907.02, 2907.03, 2907.04, 2907.05, 2907.06,	1010
2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23, 2907.24,	1011
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02,	1012
2909.03, 2909.04, 2909.05, 2909.22, 2909.23, 2909.24, 2911.01,	1013
2911.02, 2911.11, 2911.12, 2911.13, 2913.02, 2913.03, 2913.04,	1014
2913.05, 2913.11, 2913.21, 2913.31, 2913.32, 2913.40, 2913.41,	1015
2913.42, 2913.43, 2913.44, 2913.441, 2913.45, 2913.46, 2913.47,	1016
2913.48, 2913.49, 2913.51, 2917.01, 2917.02, 2917.03, 2917.11,	1017
2917.31, 2919.12, 2919.22, 2919.23, 2919.24, 2919.25, 2921.03,	1018
2921.11, 2921.13, 2921.34, 2921.35, 2921.36, 2923.01, 2923.02,	1019
2923.03, 2923.12, 2923.13, 2923.161, 2923.32, 2925.02, 2925.03,	1020
2925.04, 2925.05, 2925.06, 2925.11, 2925.13, 2925.14, 2925.22,	1021
2925.23, 2927.12, or 3716.11 of the Revised Code, felonious sexual	1022
penetration in violation of former section 2907.12 of the Revised	1023
Code, a violation of section 2905.04 of the Revised Code as it	1024
existed prior to July 1, 1996, a violation of section 2919.23 of	1025
the Revised Code that would have been a violation of section	1026
2905.04 of the Revised Code as it existed prior to July 1, 1996,	1027
had the violation been committed prior to that date;	1028

(b) A violation of an existing or former municipal ordinance	1029
or law of this state, any other state, or the United States that	1030
is substantially equivalent to any of the offenses listed in	1031
division (A)(5)(a) of this section.	1032

(6) On receipt of a request pursuant to section 3701.881 of	1033
the Revised Code with respect to an applicant for employment with	1034
a home health agency in a position that involves providing direct	1035
care to an older adult, a completed form prescribed pursuant to	1036
division (C)(1) of this section, and a set of fingerprint	1037
impressions obtained in the manner described in division (C)(2) of	1038
this section, the superintendent of the bureau of criminal	1039
identification and investigation shall conduct a criminal records	1040
check. The superintendent shall conduct the criminal records check	1041
in the manner described in division (B) of this section to	1042
determine whether any information exists that indicates that the	1043
person who is the subject of the request previously has been	1044
convicted of or pleaded guilty to any of the following:	1045

(a) A violation of section 2903.01, 2903.02, 2903.03,	1046
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	1047
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05,	1048
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31,	1049
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11,	1050
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21,	1051
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36,	1052
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13,	1053
2925.22, 2925.23, or 3716.11 of the Revised Code;	1054

(b) An existing or former law of this state, any other state,	1055
or the United States that is substantially equivalent to any of	1056
the offenses listed in division (A)(6)(a) of this section.	1057

(7) When conducting a criminal records check upon a request	1058
pursuant to section 3319.39 of the Revised Code for an applicant	1059
who is a teacher, in addition to the determination made under	1060
division (A)(1) of this section, the superintendent shall	1061
determine whether any information exists that indicates that the	1062
person who is the subject of the request previously has been	1063
convicted of or pleaded guilty to any offense specified in section	1064
3319.31 of the Revised Code.	1065

(8) On receipt of a request pursuant to section 2151.86 of	1066
the Revised Code, a completed form prescribed pursuant to division	1067
(C)(1) of this section, and a set of fingerprint impressions	1068
obtained in the manner described in division (C)(2) of this	1069
section, the superintendent of the bureau of criminal	1070
identification and investigation shall conduct a criminal records	1071
check in the manner described in division (B) of this section to	1072
determine whether any information exists that indicates that the	1073
person who is the subject of the request previously has been	1074
convicted of or pleaded guilty to any of the following:	1075

(a) A violation of section 959.13, 2903.01, 2903.02, 2903.03,	1076
2903.04, 2903.11, 2903.12, 2903.13, 2903.15, 2903.16, 2903.21,	1077
2903.211, 2903.22, 2903.34, 2905.01, 2905.02, 2905.05, 2907.02,	1078
2907.03, 2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09,	1079
2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321,	1080
2907.322, 2907.323, 2909.02, 2909.03, 2909.22, 2909.23, 2909.24,	1081
2911.01, 2911.02, 2911.11, 2911.12, 2913.49, 2917.01, 2917.02,	1082
2919.12, 2919.22, 2919.24, 2919.25, 2923.12, 2923.13, 2923.161,	1083
2925.02, 2925.03, 2925.04, 2925.05, 2925.06, 2927.12, or 3716.11	1084
of the Revised Code, a violation of section 2905.04 of the Revised	1085
Code as it existed prior to July 1, 1996, a violation of section	1086
2919.23 of the Revised Code that would have been a violation of	1087
section 2905.04 of the Revised Code as it existed prior to July 1,	1088
1996, had the violation been committed prior to that date, a	1089
violation of section 2925.11 of the Revised Code that is not a	1090
minor drug possession offense, two or more OVI or OVUAC violations	1091
committed within the three years immediately preceding the	1092
submission of the application or petition that is the basis of the	1093
request, or felonious sexual penetration in violation of former	1094
section 2907.12 of the Revised Code;	1095

(b) A violation of an existing or former law of this state,	1096
any other state, or the United States that is substantially	1097
equivalent to any of the offenses listed in division (A)(8)(a) of	1098
this section.	1099

(9) Upon receipt of a request pursuant to section 5104.012 or	1100
5104.013 of the Revised Code, a completed form prescribed pursuant	1101
to division (C)(1) of this section, and a set of fingerprint	1102
impressions obtained in the manner described in division (C)(2) of	1103
this section, the superintendent of the bureau of criminal	1104
identification and investigation shall conduct a criminal records	1105
check in the manner described in division (B) of this section to	1106
determine whether any information exists that indicates that the	1107
person who is the subject of the request has been convicted of or	1108
pleaded guilty to any of the following:	1109

(a) A violation of section 2903.01, 2903.02, 2903.03,	1110
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.22,	1111
2903.34, 2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04,	1112
2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22,	1113
2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323,	1114
2911.01, 2911.02, 2911.11, 2911.12, 2913.02, 2913.03, 2913.04,	1115
2913.041, 2913.05, 2913.06, 2913.11, 2913.21, 2913.31, 2913.32,	1116
2913.33, 2913.34, 2913.40, 2913.41, 2913.42, 2913.43, 2913.44,	1117
2913.441, 2913.45, 2913.46, 2913.47, 2913.48, 2913.49, 2919.12,	1118
2919.22, 2919.24, 2919.25, 2921.11, 2921.13, 2923.01, 2923.12,	1119
2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05, 2925.06, or	1120
3716.11 of the Revised Code, felonious sexual penetration in	1121
violation of former section 2907.12 of the Revised Code, a	1122
violation of section 2905.04 of the Revised Code as it existed	1123
prior to July 1, 1996, a violation of section 2919.23 of the	1124
Revised Code that would have been a violation of section 2905.04	1125
of the Revised Code as it existed prior to July 1, 1996, had the	1126
violation been committed prior to that date, a violation of	1127
section 2925.11 of the Revised Code that is not a minor drug	1128
possession offense, a violation of section 2923.02 or 2923.03 of	1129
the Revised Code that relates to a crime specified in this	1130
division, or a second violation of section 4511.19 of the Revised	1131
Code within five years of the date of application for licensure or	1132
certification.	1133

(b) A violation of an existing or former law of this state,	1134
any other state, or the United States that is substantially	1135
equivalent to any of the offenses or violations described in	1136
division (A)(9)(a) of this section.	1137

(10) Upon receipt of a request pursuant to section 5153.111	1138
of the Revised Code, a completed form prescribed pursuant to	1139
division (C)(1) of this section, and a set of fingerprint	1140
impressions obtained in the manner described in division (C)(2) of	1141
this section, the superintendent of the bureau of criminal	1142
identification and investigation shall conduct a criminal records	1143
check in the manner described in division (B) of this section to	1144
determine whether any information exists that indicates that the	1145
person who is the subject of the request previously has been	1146
convicted of or pleaded guilty to any of the following:	1147

(a) A violation of section 2903.01, 2903.02, 2903.03,	1148
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	1149
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05,	1150
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23,	1151
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02,	1152
2909.03, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22,	1153
2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03,	1154
2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code,	1155
felonious sexual penetration in violation of former section	1156
2907.12 of the Revised Code, a violation of section 2905.04 of the	1157
Revised Code as it existed prior to July 1, 1996, a violation of	1158
section 2919.23 of the Revised Code that would have been a	1159
violation of section 2905.04 of the Revised Code as it existed	1160
prior to July 1, 1996, had the violation been committed prior to	1161
that date, or a violation of section 2925.11 of the Revised Code	1162
that is not a minor drug possession offense;	1163

(b) A violation of an existing or former law of this state,	1164
any other state, or the United States that is substantially	1165
equivalent to any of the offenses listed in division (A)(10)(a) of	1166
this section.	1167

(11) On receipt of a request for a criminal records check	1168
from an individual pursuant to section 4749.03 or 4749.06 of the	1169
Revised Code, accompanied by a completed copy of the form	1170
prescribed in division (C)(1) of this section and a set of	1171
fingerprint impressions obtained in a manner described in division	1172
(C)(2) of this section, the superintendent of the bureau of	1173
criminal identification and investigation shall conduct a criminal	1174
records check in the manner described in division (B) of this	1175
section to determine whether any information exists indicating	1176
that the person who is the subject of the request has been	1177
convicted of or pleaded guilty to a felony in this state or in any	1178
other state. If the individual indicates that a firearm will be	1179
carried in the course of business, the superintendent shall	1180
require information from the federal bureau of investigation as	1181
described in division (B)(2) of this section. The superintendent	1182
shall report the findings of the criminal records check and any	1183
information the federal bureau of investigation provides to the	1184
director of public safety.	1185

(12) On receipt of a request pursuant to section 1321.37,	1186
1321.53, 1321.531, 1322.03, 1322.031, or 4763.05 of the Revised	1187
Code, a completed form prescribed pursuant to division (C)(1) of	1188
this section, and a set of fingerprint impressions obtained in the	1189
manner described in division (C)(2) of this section, the	1190
superintendent of the bureau of criminal identification and	1191
investigation shall conduct a criminal records check with respect	1192
to any person who has applied for a license, permit, or	1193
certification from the department of commerce or a division in the	1194
department. The superintendent shall conduct the criminal records	1195
check in the manner described in division (B) of this section to	1196
determine whether any information exists that indicates that the	1197
person who is the subject of the request previously has been	1198
convicted of or pleaded guilty to any of the following: a	1199
violation of section 2913.02, 2913.11, 2913.31, 2913.51, or	1200
2925.03 of the Revised Code; any other criminal offense involving	1201
theft, receiving stolen property, embezzlement, forgery, fraud,	1202
passing bad checks, money laundering, or drug trafficking, or any	1203
criminal offense involving money or securities, as set forth in	1204
Chapters 2909., 2911., 2913., 2915., 2921., 2923., and 2925. of	1205
the Revised Code; or any existing or former law of this state, any	1206
other state, or the United States that is substantially equivalent	1207
to those offenses.	1208

(13) On receipt of a request for a criminal records check	1209
from the treasurer of state under section 113.041 of the Revised	1210
Code or from an individual under section 4701.08, 4715.101,	1211
4717.061, 4725.121, 4725.501, 4729.071, 4730.101, 4730.14,	1212
4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281,	1213
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10,	1214
4755.70, 4757.101, 4759.061, 4760.032, 4760.06, 4761.051,	1215
4762.031, 4762.06, or 4779.091 of the Revised Code, accompanied by	1216
a completed form prescribed under division (C)(1) of this section	1217
and a set of fingerprint impressions obtained in the manner	1218
described in division (C)(2) of this section, the superintendent	1219
of the bureau of criminal identification and investigation shall	1220
conduct a criminal records check in the manner described in	1221
division (B) of this section to determine whether any information	1222
exists that indicates that the person who is the subject of the	1223
request has been convicted of or pleaded guilty to any criminal	1224
offense in this state or any other state. The superintendent shall	1225
send the results of a check requested under section 113.041 of the	1226
Revised Code to the treasurer of state and shall send the results	1227
of a check requested under any of the other listed sections to the	1228
licensing board specified by the individual in the request.	1229

(14) On receipt of a request pursuant to section 1121.23,	1230
1155.03, 1163.05, 1315.141, 1733.47, or 1761.26 of the Revised	1231
Code, a completed form prescribed pursuant to division (C)(1) of	1232
this section, and a set of fingerprint impressions obtained in the	1233
manner described in division (C)(2) of this section, the	1234
superintendent of the bureau of criminal identification and	1235
investigation shall conduct a criminal records check in the manner	1236
described in division (B) of this section to determine whether any	1237
information exists that indicates that the person who is the	1238
subject of the request previously has been convicted of or pleaded	1239
guilty to any criminal offense under any existing or former law of	1240
this state, any other state, or the United States.	1241

(15) On receipt of a request for a criminal records check	1242
from an appointing or licensing authority under section 3772.07 of	1243
the Revised Code, a completed form prescribed under division	1244
(C)(1) of this section, and a set of fingerprint impressions	1245
obtained in the manner prescribed in division (C)(2) of this	1246
section, the superintendent of the bureau of criminal	1247
identification and investigation shall conduct a criminal records	1248
check in the manner described in division (B) of this section to	1249
determine whether any information exists that indicates that the	1250
person who is the subject of the request previously has been	1251
convicted of or pleaded guilty or no contest to any offense under	1252
any existing or former law of this state, any other state, or the	1253
United States that is a disqualifying offense as defined in	1254
section 3772.07 of the Revised Code or substantially equivalent to	1255
such an offense.	1256

(16) Not later than thirty days after the date the	1257
superintendent receives a request of a type described in division	1258
(A)(1), (2), (3), (4), (5), (6), (7), (8), (9), (10), (11), (12),	1259
or (14), or (15) of this section, the completed form, and the	1260
fingerprint impressions, the superintendent shall send the person,	1261
board, or entity that made the request any information, other than	1262
information the dissemination of which is prohibited by federal	1263
law, the superintendent determines exists with respect to the	1264
person who is the subject of the request that indicates that the	1265
person previously has been convicted of or pleaded guilty to any	1266
offense listed or described in division (A)(1), (2), (3), (4),	1267
(5), (6), (7), (8), (9), (10), (11), (12), or (14), or (15) of	1268
this section, as appropriate. The superintendent shall send the	1269
person, board, or entity that made the request a copy of the list	1270
of offenses specified in division (A)(1), (2), (3), (4), (5), (6),	1271
(7), (8), (9), (10), (11), (12), or (14), or (15) of this section,	1272
as appropriate. If the request was made under section 3701.881 of	1273
the Revised Code with regard to an applicant who may be both	1274
responsible for the care, custody, or control of a child and	1275
involved in providing direct care to an older adult, the	1276
superintendent shall provide a list of the offenses specified in	1277
divisions (A)(4) and (6) of this section.	1278

Not later than thirty days after the superintendent receives	1279
a request for a criminal records check pursuant to section 113.041	1280
of the Revised Code, the completed form, and the fingerprint	1281
impressions, the superintendent shall send the treasurer of state	1282
any information, other than information the dissemination of which	1283
is prohibited by federal law, the superintendent determines exist	1284
with respect to the person who is the subject of the request that	1285
indicates that the person previously has been convicted of or	1286
pleaded guilty to any criminal offense in this state or any other	1287
state.	1288

(B) The superintendent shall conduct any criminal records	1289
check requested under section 113.041, 121.08, 173.27, 173.394,	1290
1121.23, 1155.03, 1163.05, 1315.141, 1321.53, 1321.531, 1322.03,	1291
1322.031, 1733.47, 1761.26, 2151.86, 3301.32, 3301.541, 3319.39,	1292
3701.881, 3712.09, 3721.121, 3722.151, 3772.07, 4701.08, 4715.101,	1293
4717.061, 4725.121, 4725.501, 4729.071, 4730.101, 4730.14,	1294
4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281,	1295
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10,	1296
4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032, 4760.06,	1297
4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012,	1298
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28,	1299
5126.281, or 5153.111 of the Revised Code as follows:	1300

(1) The superintendent shall review or cause to be reviewed	1301
any relevant information gathered and compiled by the bureau under	1302
division (A) of section 109.57 of the Revised Code that relates to	1303
the person who is the subject of the request, including, if the	1304
criminal records check was requested under section 113.041,	1305
121.08, 173.27, 173.394, 1121.23, 1155.03, 1163.05, 1315.141,	1306
1321.37, 1321.53, 1321.531, 1322.03, 1322.031, 1733.47, 1761.26,	1307
2151.86, 3301.32, 3301.541, 3319.39, 3701.881, 3712.09, 3721.121,	1308
3722.151, 3772.07, 4749.03, 4749.06, 4763.05, 5104.012, 5104.013,	1309
5111.032, 5111.033, 5111.034, 5123.081, 5126.28, 5126.281, or	1310
5153.111 of the Revised Code, any relevant information contained	1311
in records that have been sealed under section 2953.32 of the	1312
Revised Code;	1313

(2) If the request received by the superintendent asks for	1314
information from the federal bureau of investigation, the	1315
superintendent shall request from the federal bureau of	1316
investigation any information it has with respect to the person	1317
who is the subject of the request, including fingerprint-based	1318
checks of national crime information databases as described in 42	1319
U.S.C. 671 if the request is made pursuant to section 2151.86,	1320
5104.012, or 5104.013 of the Revised Code or if any other Revised	1321
Code section requires fingerprint-based checks of that nature, and	1322
shall review or cause to be reviewed any information the	1323
superintendent receives from that bureau. If a request under	1324
section 3319.39 of the Revised Code asks only for information from	1325
the federal bureau of investigation, the superintendent shall not	1326
conduct the review prescribed by division (B)(1) of this section.	1327

(3) The superintendent or the superintendent's designee may	1328
request criminal history records from other states or the federal	1329
government pursuant to the national crime prevention and privacy	1330
compact set forth in section 109.571 of the Revised Code.	1331

(C)(1) The superintendent shall prescribe a form to obtain	1332
the information necessary to conduct a criminal records check from	1333
any person for whom a criminal records check is requested under	1334
section 113.041 of the Revised Code or required by section 121.08,	1335
173.27, 173.394, 1121.23, 1155.03, 1163.05, 1315.141, 1321.53,	1336
1321.531, 1322.03, 1322.031, 1733.47, 1761.26, 2151.86, 3301.32,	1337
3301.541, 3319.39, 3701.881, 3712.09, 3721.121, 3722.151, 3772.07,	1338
4701.08, 4715.101, 4717.061, 4725.121, 4725.501, 4729.071,	1339
4730.101, 4730.14, 4730.28, 4731.081, 4731.15, 4731.171, 4731.222,	1340
4731.281, 4731.296, 4731.531, 4732.091, 4734.202, 4740.061,	1341
4741.10, 4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032,	1342
4760.06, 4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012,	1343
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28,	1344
5126.281, or 5153.111 of the Revised Code. The form that the	1345
superintendent prescribes pursuant to this division may be in a	1346
tangible format, in an electronic format, or in both tangible and	1347
electronic formats.	1348

(2) The superintendent shall prescribe standard impression	1349
sheets to obtain the fingerprint impressions of any person for	1350
whom a criminal records check is requested under section 113.041	1351
of the Revised Code or required by section 121.08, 173.27,	1352
173.394, 1121.23, 1155.03, 1163.05, 1315.141, 1321.53, 1321.531,	1353
1322.03, 1322.031, 1733.47, 1761.26, 2151.86, 3301.32, 3301.541,	1354
3319.39, 3701.881, 3712.09, 3721.121, 3722.151, 3772.07, 4701.08,	1355
4715.101, 4717.061, 4725.121, 4725.501, 4729.071, 4730.101,	1356
4730.14, 4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281,	1357
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10,	1358
4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032, 4760.06,	1359
4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012,	1360
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28,	1361
5126.281, or 5153.111 of the Revised Code. Any person for whom a	1362
records check is requested under or required by any of those	1363
sections shall obtain the fingerprint impressions at a county	1364
sheriff's office, municipal police department, or any other entity	1365
with the ability to make fingerprint impressions on the standard	1366
impression sheets prescribed by the superintendent. The office,	1367
department, or entity may charge the person a reasonable fee for	1368
making the impressions. The standard impression sheets the	1369
superintendent prescribes pursuant to this division may be in a	1370
tangible format, in an electronic format, or in both tangible and	1371
electronic formats.	1372

(3) Subject to division (D) of this section, the	1373
superintendent shall prescribe and charge a reasonable fee for	1374
providing a criminal records check requested under section	1375
113.041, 121.08, 173.27, 173.394, 1121.23, 1155.03, 1163.05,	1376
1315.141, 1321.53, 1321.531, 1322.03, 1322.031, 1733.47, 1761.26,	1377
2151.86, 3301.32, 3301.541, 3319.39, 3701.881, 3712.09, 3721.121,	1378
3722.151, 3772.07, 4701.08, 4715.101, 4717.061, 4725.121,	1379
4725.501, 4729.071, 4730.101, 4730.14, 4730.28, 4731.081, 4731.15,	1380
4731.171, 4731.222, 4731.281, 4731.296, 4731.531, 4732.091,	1381
4734.202, 4740.061, 4741.10, 4749.03, 4749.06, 4755.70, 4757.101,	1382
4759.061, 4760.032, 4760.06, 4761.051, 4762.031, 4762.06, 4763.05,	1383
4779.091, 5104.012, 5104.013, 5111.032, 5111.033, 5111.034,	1384
5123.081, 5126.28, 5126.281, or 5153.111 of the Revised Code. The	1385
person making a criminal records request under any of those	1386
sections shall pay the fee prescribed pursuant to this division. A	1387
person making a request under section 3701.881 of the Revised Code	1388
for a criminal records check for an applicant who may be both	1389
responsible for the care, custody, or control of a child and	1390
involved in providing direct care to an older adult shall pay one	1391
fee for the request. In the case of a request under section	1392
1121.23, 1155.03, 1163.05, 1315.141, 1733.47, 1761.26, or 5111.032	1393
of the Revised Code, the fee shall be paid in the manner specified	1394
in that section.	1395

(4) The superintendent of the bureau of criminal	1396
identification and investigation may prescribe methods of	1397
forwarding fingerprint impressions and information necessary to	1398
conduct a criminal records check, which methods shall include, but	1399
not be limited to, an electronic method.	1400

(D) A determination whether any information exists that	1401
indicates that a person previously has been convicted of or	1402
pleaded guilty to any offense listed or described in division	1403
(A)(1)(a) or (b), (A)(2)(a) or (b), (A)(3)(a) or (b), (A)(4)(a) or	1404
(b), (A)(5)(a) or (b), (A)(6)(a) or (b), (A)(7), (A)(8)(a) or (b),	1405
(A)(9)(a) or (b), (A)(10)(a) or (b), (A)(12), or (A)(14), or	1406
(A)(15) of this section, or that indicates that a person	1407
previously has been convicted of or pleaded guilty to any criminal	1408
offense in this state or any other state regarding a criminal	1409
records check of a type described in division (A)(13) of this	1410
section, and that is made by the superintendent with respect to	1411
information considered in a criminal records check in accordance	1412
with this section is valid for the person who is the subject of	1413
the criminal records check for a period of one year from the date	1414
upon which the superintendent makes the determination. During the	1415
period in which the determination in regard to a person is valid,	1416
if another request under this section is made for a criminal	1417
records check for that person, the superintendent shall provide	1418
the information that is the basis for the superintendent's initial	1419
determination at a lower fee than the fee prescribed for the	1420
initial criminal records check.	1421

(E) As used in this section:

1422

(1) "Criminal records check" means any criminal records check	1423
conducted by the superintendent of the bureau of criminal	1424
identification and investigation in accordance with division (B)	1425
of this section.	1426

(2) "Minor drug possession offense" has the same meaning as	1427
in section 2925.01 of the Revised Code.	1428

(3) "Older adult" means a person age sixty or older.

1429

(4) "OVI or OVUAC violation" means a violation of section	1430
4511.19 of the Revised Code or a violation of an existing or	1431
former law of this state, any other state, or the United States	1432
that is substantially equivalent to section 4511.19 of the Revised	1433
Code.	1434

Sec. 109.71. There is hereby created in the office of the	1435
attorney general the Ohio peace officer training commission. The	1436
commission shall consist of nine members appointed by the governor	1437
with the advice and consent of the senate and selected as follows:	1438
one member representing the public; two members who are incumbent	1439
sheriffs; two members who are incumbent chiefs of police; one	1440
member from the bureau of criminal identification and	1441
investigation; one member from the state highway patrol; one	1442
member who is the special agent in charge of a field office of the	1443
federal bureau of investigation in this state; and one member from	1444
the department of education, trade and industrial education	1445
services, law enforcement training.	1446

This section does not confer any arrest authority or any	1447
ability or authority to detain a person, write or issue any	1448
citation, or provide any disposition alternative, as granted under	1449
Chapter 2935. of the Revised Code.	1450

As used in sections 109.71 to 109.801 of the Revised Code:

1451

(A) "Peace officer" means:

1452

(1) A deputy sheriff, marshal, deputy marshal, member of the	1453
organized police department of a township or municipal	1454
corporation, member of a township police district or joint	1455
township police district police force, member of a police force	1456
employed by a metropolitan housing authority under division (D) of	1457
section 3735.31 of the Revised Code, or township constable, who is	1458
commissioned and employed as a peace officer by a political	1459
subdivision of this state or by a metropolitan housing authority,	1460
and whose primary duties are to preserve the peace, to protect	1461
life and property, and to enforce the laws of this state,	1462
ordinances of a municipal corporation, resolutions of a township,	1463
or regulations of a board of county commissioners or board of	1464
township trustees, or any of those laws, ordinances, resolutions,	1465
or regulations;	1466

(2) A police officer who is employed by a railroad company	1467
and appointed and commissioned by the secretary of state pursuant	1468
to sections 4973.17 to 4973.22 of the Revised Code;	1469

(3) Employees of the department of taxation engaged in the	1470
enforcement of Chapter 5743. of the Revised Code and designated by	1471
the tax commissioner for peace officer training for purposes of	1472
the delegation of investigation powers under section 5743.45 of	1473
the Revised Code;	1474

(4) An undercover drug agent;

1475

(5) Enforcement agents of the department of public safety	1476
whom the director of public safety designates under section	1477
5502.14 of the Revised Code;	1478

(6) An employee of the department of natural resources who is	1479
a natural resources law enforcement staff officer designated	1480
pursuant to section 1501.013, a park officer designated pursuant	1481
to section 1541.10, a forest officer designated pursuant to	1482
section 1503.29, a preserve officer designated pursuant to section	1483
1517.10, a wildlife officer designated pursuant to section	1484
1531.13, or a state watercraft officer designated pursuant to	1485
section 1547.521 of the Revised Code;	1486

(7) An employee of a park district who is designated pursuant	1487
to section 511.232 or 1545.13 of the Revised Code;	1488

(8) An employee of a conservancy district who is designated	1489
pursuant to section 6101.75 of the Revised Code;	1490

(9) A police officer who is employed by a hospital that	1491
employs and maintains its own proprietary police department or	1492
security department, and who is appointed and commissioned by the	1493
secretary of state pursuant to sections 4973.17 to 4973.22 of the	1494
Revised Code;	1495

(10) Veterans' homes police officers designated under section	1496
5907.02 of the Revised Code;	1497

(11) A police officer who is employed by a qualified	1498
nonprofit corporation police department pursuant to section	1499
1702.80 of the Revised Code;	1500

(12) A state university law enforcement officer appointed	1501
under section 3345.04 of the Revised Code or a person serving as a	1502
state university law enforcement officer on a permanent basis on	1503
June 19, 1978, who has been awarded a certificate by the executive	1504
director of the Ohio peace officer training commission attesting	1505
to the person's satisfactory completion of an approved state,	1506
county, municipal, or department of natural resources peace	1507
officer basic training program;	1508

(13) A special police officer employed by the department of	1509
mental health pursuant to section 5119.14 of the Revised Code or	1510
the department of developmental disabilities pursuant to section	1511
5123.13 of the Revised Code;	1512

(14) A member of a campus police department appointed under	1513
section 1713.50 of the Revised Code;	1514

(15) A member of a police force employed by a regional	1515
transit authority under division (Y) of section 306.35 of the	1516
Revised Code;	1517

(16) Investigators appointed by the auditor of state pursuant	1518
to section 117.091 of the Revised Code and engaged in the	1519
enforcement of Chapter 117. of the Revised Code;	1520

(17) A special police officer designated by the	1521
superintendent of the state highway patrol pursuant to section	1522
5503.09 of the Revised Code or a person who was serving as a	1523
special police officer pursuant to that section on a permanent	1524
basis on October 21, 1997, and who has been awarded a certificate	1525
by the executive director of the Ohio peace officer training	1526
commission attesting to the person's satisfactory completion of an	1527
approved state, county, municipal, or department of natural	1528
resources peace officer basic training program;	1529

(18) A special police officer employed by a port authority	1530
under section 4582.04 or 4582.28 of the Revised Code or a person	1531
serving as a special police officer employed by a port authority	1532
on a permanent basis on May 17, 2000, who has been awarded a	1533
certificate by the executive director of the Ohio peace officer	1534
training commission attesting to the person's satisfactory	1535
completion of an approved state, county, municipal, or department	1536
of natural resources peace officer basic training program;	1537

(19) A special police officer employed by a municipal	1538
corporation who has been awarded a certificate by the executive	1539
director of the Ohio peace officer training commission for	1540
satisfactory completion of an approved peace officer basic	1541
training program and who is employed on a permanent basis on or	1542
after March 19, 2003, at a municipal airport, or other municipal	1543
air navigation facility, that has scheduled operations, as defined	1544
in section 119.3 of Title 14 of the Code of Federal Regulations,	1545
14 C.F.R. 119.3, as amended, and that is required to be under a	1546
security program and is governed by aviation security rules of the	1547
transportation security administration of the United States	1548
department of transportation as provided in Parts 1542. and 1544.	1549
of Title 49 of the Code of Federal Regulations, as amended;	1550

(20) A police officer who is employed by an owner or operator	1551
of an amusement park that has an average yearly attendance in	1552
excess of six hundred thousand guests and that employs and	1553
maintains its own proprietary police department or security	1554
department, and who is appointed and commissioned by a judge of	1555
the appropriate municipal court or county court pursuant to	1556
section 4973.17 of the Revised Code;	1557

(21) A police officer who is employed by a bank, savings and	1558
loan association, savings bank, credit union, or association of	1559
banks, savings and loan associations, savings banks, or credit	1560
unions, who has been appointed and commissioned by the secretary	1561
of state pursuant to sections 4973.17 to 4973.22 of the Revised	1562
Code, and who has been awarded a certificate by the executive	1563
director of the Ohio peace officer training commission attesting	1564
to the person's satisfactory completion of a state, county,	1565
municipal, or department of natural resources peace officer basic	1566
training program;	1567

(22) An investigator, as defined in section 109.541 of the	1568
Revised Code, of the bureau of criminal identification and	1569
investigation who is commissioned by the superintendent of the	1570
bureau as a special agent for the purpose of assisting law	1571
enforcement officers or providing emergency assistance to peace	1572
officers pursuant to authority granted under that section;	1573

(23) A state fire marshal law enforcement officer appointed	1574
under section 3737.22 of the Revised Code or a person serving as a	1575
state fire marshal law enforcement officer on a permanent basis on	1576
or after July 1, 1982, who has been awarded a certificate by the	1577
executive director of the Ohio peace officer training commission	1578
attesting to the person's satisfactory completion of an approved	1579
state, county, municipal, or department of natural resources peace	1580
officer basic training program;	1581

(24) A gaming agent employed under section 3772.03 of the	1582
Revised Code.	1583

(B) "Undercover drug agent" has the same meaning as in	1584
division (B)(2) of section 109.79 of the Revised Code.	1585

(C) "Crisis intervention training" means training in the use	1586
of interpersonal and communication skills to most effectively and	1587
sensitively interview victims of rape.	1588

(D) "Missing children" has the same meaning as in section	1589
2901.30 of the Revised Code.	1590

Sec. 109.77. (A) As used in this section, "felony" has the	1591
same meaning as in section 109.511 of the Revised Code.	1592

(B)(1) Notwithstanding any general, special, or local law or	1593
charter to the contrary, and except as otherwise provided in this	1594
section, no person shall receive an original appointment on a	1595
permanent basis as any of the following unless the person	1596
previously has been awarded a certificate by the executive	1597
director of the Ohio peace officer training commission attesting	1598
to the person's satisfactory completion of an approved state,	1599
county, municipal, or department of natural resources peace	1600
officer basic training program:	1601

(a) A peace officer of any county, township, municipal	1602
corporation, regional transit authority, or metropolitan housing	1603
authority;	1604

(b) A natural resources law enforcement staff officer, park	1605
officer, forest officer, preserve officer, wildlife officer, or	1606
state watercraft officer of the department of natural resources;	1607

(c) An employee of a park district under section 511.232 or	1608
1545.13 of the Revised Code;	1609

(d) An employee of a conservancy district who is designated	1610
pursuant to section 6101.75 of the Revised Code;	1611

(e) A state university law enforcement officer;

1612

(f) A special police officer employed by the department of	1613
mental health pursuant to section 5119.14 of the Revised Code or	1614
the department of developmental disabilities pursuant to section	1615
5123.13 of the Revised Code;	1616

(g) An enforcement agent of the department of public safety	1617
whom the director of public safety designates under section	1618
5502.14 of the Revised Code;	1619

(h) A special police officer employed by a port authority	1620
under section 4582.04 or 4582.28 of the Revised Code;	1621

(i) A special police officer employed by a municipal	1622
corporation at a municipal airport, or other municipal air	1623
navigation facility, that has scheduled operations, as defined in	1624
section 119.3 of Title 14 of the Code of Federal Regulations, 14	1625
C.F.R. 119.3, as amended, and that is required to be under a	1626
security program and is governed by aviation security rules of the	1627
transportation security administration of the United States	1628
department of transportation as provided in Parts 1542. and 1544.	1629
of Title 49 of the Code of Federal Regulations, as amended;	1630

(j) A gaming agent employed under section 3772.03 of the	1631
Revised Code.	1632

(2) Every person who is appointed on a temporary basis or for	1633
a probationary term or on other than a permanent basis as any of	1634
the following shall forfeit the appointed position unless the	1635
person previously has completed satisfactorily or, within the time	1636
prescribed by rules adopted by the attorney general pursuant to	1637
section 109.74 of the Revised Code, satisfactorily completes a	1638
state, county, municipal, or department of natural resources peace	1639
officer basic training program for temporary or probationary	1640
officers and is awarded a certificate by the director attesting to	1641
the satisfactory completion of the program:	1642

(a) A peace officer of any county, township, municipal	1643
corporation, regional transit authority, or metropolitan housing	1644
authority;	1645

(b) A natural resources law enforcement staff officer, park	1646
officer, forest officer, preserve officer, wildlife officer, or	1647
state watercraft officer of the department of natural resources;	1648

(c) An employee of a park district under section 511.232 or	1649
1545.13 of the Revised Code;	1650

(d) An employee of a conservancy district who is designated	1651
pursuant to section 6101.75 of the Revised Code;	1652

(e) A special police officer employed by the department of	1653
mental health pursuant to section 5119.14 of the Revised Code or	1654
the department of developmental disabilities pursuant to section	1655
5123.13 of the Revised Code;	1656

(f) An enforcement agent of the department of public safety	1657
whom the director of public safety designates under section	1658
5502.14 of the Revised Code;	1659

(g) A special police officer employed by a port authority	1660
under section 4582.04 or 4582.28 of the Revised Code;	1661

(h) A special police officer employed by a municipal	1662
corporation at a municipal airport, or other municipal air	1663
navigation facility, that has scheduled operations, as defined in	1664
section 119.3 of Title 14 of the Code of Federal Regulations, 14	1665
C.F.R. 119.3, as amended, and that is required to be under a	1666
security program and is governed by aviation security rules of the	1667
transportation security administration of the United States	1668
department of transportation as provided in Parts 1542. and 1544.	1669
of Title 49 of the Code of Federal Regulations, as amended.	1670

(3) For purposes of division (B) of this section, a state,	1671
county, municipal, or department of natural resources peace	1672
officer basic training program, regardless of whether the program	1673
is to be completed by peace officers appointed on a permanent or	1674
temporary, probationary, or other nonpermanent basis, shall	1675
include training in the handling of the offense of domestic	1676
violence, other types of domestic violence-related offenses and	1677
incidents, and protection orders and consent agreements issued or	1678
approved under section 2919.26 or 3113.31 of the Revised Code and	1679
crisis intervention training. The requirement to complete training	1680
in the handling of the offense of domestic violence, other types	1681
of domestic violence-related offenses and incidents, and	1682
protection orders and consent agreements issued or approved under	1683
section 2919.26 or 3113.31 of the Revised Code does not apply to	1684
any person serving as a peace officer on March 27, 1979, and the	1685
requirement to complete training in crisis intervention does not	1686
apply to any person serving as a peace officer on April 4, 1985.	1687
Any person who is serving as a peace officer on April 4, 1985, who	1688
terminates that employment after that date, and who subsequently	1689
is hired as a peace officer by the same or another law enforcement	1690
agency shall complete training in crisis intervention as	1691
prescribed by rules adopted by the attorney general pursuant to	1692
section 109.742 of the Revised Code. No peace officer shall have	1693
employment as a peace officer terminated and then be reinstated	1694
with intent to circumvent this section.	1695

(4) Division (B) of this section does not apply to any person	1696
serving on a permanent basis on March 28, 1985, as a park officer,	1697
forest officer, preserve officer, wildlife officer, or state	1698
watercraft officer of the department of natural resources or as an	1699
employee of a park district under section 511.232 or 1545.13 of	1700
the Revised Code, to any person serving on a permanent basis on	1701
March 6, 1986, as an employee of a conservancy district designated	1702
pursuant to section 6101.75 of the Revised Code, to any person	1703
serving on a permanent basis on January 10, 1991, as a preserve	1704
officer of the department of natural resources, to any person	1705
employed on a permanent basis on July 2, 1992, as a special police	1706
officer by the department of mental health pursuant to section	1707
5119.14 of the Revised Code or by the department of developmental	1708
disabilities pursuant to section 5123.13 of the Revised Code, to	1709
any person serving on a permanent basis on May 17, 2000, as a	1710
special police officer employed by a port authority under section	1711
4582.04 or 4582.28 of the Revised Code, to any person serving on a	1712
permanent basis on March 19, 2003, as a special police officer	1713
employed by a municipal corporation at a municipal airport or	1714
other municipal air navigation facility described in division	1715
(A)(19) of section 109.71 of the Revised Code, to any person	1716
serving on a permanent basis on June 19, 1978, as a state	1717
university law enforcement officer pursuant to section 3345.04 of	1718
the Revised Code and who, immediately prior to June 19, 1978, was	1719
serving as a special police officer designated under authority of	1720
that section, or to any person serving on a permanent basis on	1721
September 20, 1984, as a liquor control investigator, known after	1722
June 30, 1999, as an enforcement agent of the department of public	1723
safety, engaged in the enforcement of Chapters 4301. and 4303. of	1724
the Revised Code.	1725

(5) Division (B) of this section does not apply to any person	1726
who is appointed as a regional transit authority police officer	1727
pursuant to division (Y) of section 306.35 of the Revised Code if,	1728
on or before July 1, 1996, the person has completed satisfactorily	1729
an approved state, county, municipal, or department of natural	1730
resources peace officer basic training program and has been	1731
awarded a certificate by the executive director of the Ohio peace	1732
officer training commission attesting to the person's satisfactory	1733
completion of such an approved program and if, on July 1, 1996,	1734
the person is performing peace officer functions for a regional	1735
transit authority.	1736

(C) No person, after September 20, 1984, shall receive an	1737
original appointment on a permanent basis as a veterans' home	1738
police officer designated under section 5907.02 of the Revised	1739
Code unless the person previously has been awarded a certificate	1740
by the executive director of the Ohio peace officer training	1741
commission attesting to the person's satisfactory completion of an	1742
approved police officer basic training program. Every person who	1743
is appointed on a temporary basis or for a probationary term or on	1744
other than a permanent basis as a veterans' home police officer	1745
designated under section 5907.02 of the Revised Code shall forfeit	1746
that position unless the person previously has completed	1747
satisfactorily or, within one year from the time of appointment,	1748
satisfactorily completes an approved police officer basic training	1749
program.	1750

(D) No bailiff or deputy bailiff of a court of record of this	1751
state and no criminal investigator who is employed by the state	1752
public defender shall carry a firearm, as defined in section	1753
2923.11 of the Revised Code, while on duty unless the bailiff,	1754
deputy bailiff, or criminal investigator has done or received one	1755
of the following:	1756

(1) Has been awarded a certificate by the executive director	1757
of the Ohio peace officer training commission, which certificate	1758
attests to satisfactory completion of an approved state, county,	1759
or municipal basic training program for bailiffs and deputy	1760
bailiffs of courts of record and for criminal investigators	1761
employed by the state public defender that has been recommended by	1762
the Ohio peace officer training commission;	1763

(2) Has successfully completed a firearms training program	1764
approved by the Ohio peace officer training commission prior to	1765
employment as a bailiff, deputy bailiff, or criminal investigator;	1766

(3) Prior to June 6, 1986, was authorized to carry a firearm	1767
by the court that employed the bailiff or deputy bailiff or, in	1768
the case of a criminal investigator, by the state public defender	1769
and has received training in the use of firearms that the Ohio	1770
peace officer training commission determines is equivalent to the	1771
training that otherwise is required by division (D) of this	1772
section.	1773

(E)(1) Before a person seeking a certificate completes an	1774
approved peace officer basic training program, the executive	1775
director of the Ohio peace officer training commission shall	1776
request the person to disclose, and the person shall disclose, any	1777
previous criminal conviction of or plea of guilty of that person	1778
to a felony.	1779

(2) Before a person seeking a certificate completes an	1780
approved peace officer basic training program, the executive	1781
director shall request a criminal history records check on the	1782
person. The executive director shall submit the person's	1783
fingerprints to the bureau of criminal identification and	1784
investigation, which shall submit the fingerprints to the federal	1785
bureau of investigation for a national criminal history records	1786
check.	1787

Upon receipt of the executive director's request, the bureau	1788
of criminal identification and investigation and the federal	1789
bureau of investigation shall conduct a criminal history records	1790
check on the person and, upon completion of the check, shall	1791
provide a copy of the criminal history records check to the	1792
executive director. The executive director shall not award any	1793
certificate prescribed in this section unless the executive	1794
director has received a copy of the criminal history records check	1795
on the person to whom the certificate is to be awarded.	1796

(3) The executive director of the commission shall not award	1797
a certificate prescribed in this section to a person who has been	1798
convicted of or has pleaded guilty to a felony or who fails to	1799
disclose any previous criminal conviction of or plea of guilty to	1800
a felony as required under division (E)(1) of this section.	1801

(4) The executive director of the commission shall revoke the	1802
certificate awarded to a person as prescribed in this section, and	1803
that person shall forfeit all of the benefits derived from being	1804
certified as a peace officer under this section, if the person,	1805
before completion of an approved peace officer basic training	1806
program, failed to disclose any previous criminal conviction of or	1807
plea of guilty to a felony as required under division (E)(1) of	1808
this section.	1809

(F)(1) Regardless of whether the person has been awarded the	1810
certificate or has been classified as a peace officer prior to,	1811
on, or after October 16, 1996, the executive director of the Ohio	1812
peace officer training commission shall revoke any certificate	1813
that has been awarded to a person as prescribed in this section if	1814
the person does either of the following:	1815

(a) Pleads guilty to a felony committed on or after January	1816
1, 1997;	1817

(b) Pleads guilty to a misdemeanor committed on or after	1818
January 1, 1997, pursuant to a negotiated plea agreement as	1819
provided in division (D) of section 2929.43 of the Revised Code in	1820
which the person agrees to surrender the certificate awarded to	1821
the person under this section.	1822

(2) The executive director of the commission shall suspend	1823
any certificate that has been awarded to a person as prescribed in	1824
this section if the person is convicted, after trial, of a felony	1825
committed on or after January 1, 1997. The executive director	1826
shall suspend the certificate pursuant to division (F)(2) of this	1827
section pending the outcome of an appeal by the person from that	1828
conviction to the highest court to which the appeal is taken or	1829
until the expiration of the period in which an appeal is required	1830
to be filed. If the person files an appeal that results in that	1831
person's acquittal of the felony or conviction of a misdemeanor,	1832
or in the dismissal of the felony charge against that person, the	1833
executive director shall reinstate the certificate awarded to the	1834
person under this section. If the person files an appeal from that	1835
person's conviction of the felony and the conviction is upheld by	1836
the highest court to which the appeal is taken or if the person	1837
does not file a timely appeal, the executive director shall revoke	1838
the certificate awarded to the person under this section.	1839

(G)(1) If a person is awarded a certificate under this	1840
section and the certificate is revoked pursuant to division (E)(4)	1841
or (F) of this section, the person shall not be eligible to	1842
receive, at any time, a certificate attesting to the person's	1843
satisfactory completion of a peace officer basic training program.	1844

(2) The revocation or suspension of a certificate under	1845
division (E)(4) or (F) of this section shall be in accordance with	1846
Chapter 119. of the Revised Code.	1847

(H)(1) A person who was employed as a peace officer of a	1848
county, township, or municipal corporation of the state on January	1849
1, 1966, and who has completed at least sixteen years of full-time	1850
active service as such a peace officer, or equivalent service as	1851
determined by the executive director of the Ohio peace officer	1852
training commission, may receive an original appointment on a	1853
permanent basis and serve as a peace officer of a county,	1854
township, or municipal corporation, or as a state university law	1855
enforcement officer, without complying with the requirements of	1856
division (B) of this section.	1857

(2) Any person who held an appointment as a state highway	1858
trooper on January 1, 1966, may receive an original appointment on	1859
a permanent basis and serve as a peace officer of a county,	1860
township, or municipal corporation, or as a state university law	1861
enforcement officer, without complying with the requirements of	1862
division (B) of this section.	1863

(I) No person who is appointed as a peace officer of a	1864
county, township, or municipal corporation on or after April 9,	1865
1985, shall serve as a peace officer of that county, township, or	1866
municipal corporation unless the person has received training in	1867
the handling of missing children and child abuse and neglect cases	1868
from an approved state, county, township, or municipal police	1869
officer basic training program or receives the training within the	1870
time prescribed by rules adopted by the attorney general pursuant	1871
to section 109.741 of the Revised Code.	1872

(J) No part of any approved state, county, or municipal basic	1873
training program for bailiffs and deputy bailiffs of courts of	1874
record and no part of any approved state, county, or municipal	1875
basic training program for criminal investigators employed by the	1876
state public defender shall be used as credit toward the	1877
completion by a peace officer of any part of the approved state,	1878
county, or municipal peace officer basic training program that the	1879
peace officer is required by this section to complete	1880
satisfactorily.	1881

(K) This section does not apply to any member of the police	1882
department of a municipal corporation in an adjoining state	1883
serving in this state under a contract pursuant to section 737.04	1884
of the Revised Code.	1885

Sec. 109.79. (A) The Ohio peace officer training commission	1886
shall establish and conduct a training school for law enforcement	1887
officers of any political subdivision of the state or of the state	1888
public defender's office. The school shall be known as the Ohio	1889
peace officer training academy. No bailiff or deputy bailiff of a	1890
court of record of this state and no criminal investigator	1891
employed by the state public defender shall be permitted to attend	1892
the academy for training unless the employing court of the bailiff	1893
or deputy bailiff or the state public defender, whichever is	1894
applicable, has authorized the bailiff, deputy bailiff, or	1895
investigator to attend the academy.	1896

The Ohio peace officer training commission shall develop the	1897
training program, which shall include courses in both the civil	1898
and criminal functions of law enforcement officers, a course in	1899
crisis intervention with six or more hours of training, and	1900
training in the handling of missing children and child abuse and	1901
neglect cases, and shall establish rules governing qualifications	1902
for admission to the academy. The commission may require	1903
competitive examinations to determine fitness of prospective	1904
trainees, so long as the examinations or other criteria for	1905
admission to the academy are consistent with the provisions of	1906
Chapter 124. of the Revised Code.	1907

The Ohio peace officer training commission shall determine	1908
tuition costs sufficient in the aggregate to pay the costs of	1909
operating the academy. The costs of acquiring and equipping the	1910
academy shall be paid from appropriations made by the general	1911
assembly to the Ohio peace officer training commission for that	1912
purpose, from gifts or grants received for that purpose, or from	1913
fees for goods related to the academy.	1914

The Ohio peace officer training commission shall create a	1915
gaming-related curriculum for gaming agents. The Ohio peace	1916
officer training commission shall use money distributed to the	1917
Ohio peace officer training academy from the Ohio law enforcement	1918
training fund to first support the academy's training programs for	1919
gaming agents and gaming-related curriculum. The Ohio peace	1920
officer training commission may utilize existing training programs	1921
in other states that specialize in training gaming agents.	1922

The law enforcement officers, during the period of their	1923
training, shall receive compensation as determined by the	1924
political subdivision that sponsors them or, if the officer is a	1925
criminal investigator employed by the state public defender, as	1926
determined by the state public defender. The political subdivision	1927
may pay the tuition costs of the law enforcement officers they	1928
sponsor and the state public defender may pay the tuition costs of	1929
criminal investigators of that office who attend the academy.	1930

If trainee vacancies exist, the academy may train and issue	1931
certificates of satisfactory completion to peace officers who are	1932
employed by a campus police department pursuant to section 1713.50	1933
of the Revised Code, by a qualified nonprofit corporation police	1934
department pursuant to section 1702.80 of the Revised Code, or by	1935
a railroad company, who are amusement park police officers	1936
appointed and commissioned by a judge of the appropriate municipal	1937
court or county court pursuant to section 4973.17 of the Revised	1938
Code, or who are bank, savings and loan association, savings bank,	1939
credit union, or association of banks, savings and loan	1940
associations, savings banks, or credit unions, or hospital police	1941
officers appointed and commissioned by the secretary of state	1942
pursuant to sections 4973.17 to 4973.22 of the Revised Code,	1943
provided that no such officer shall be trained at the academy	1944
unless the officer meets the qualifications established for	1945
admission to the academy and the qualified nonprofit corporation	1946
police department; bank, savings and loan association, savings	1947
bank, credit union, or association of banks, savings and loan	1948
associations, savings banks, or credit unions; railroad company;	1949
hospital; or amusement park or the private college or university	1950
that established the campus police department prepays the entire	1951
cost of the training. A qualified nonprofit corporation police	1952
department; bank, savings and loan association, savings bank,	1953
credit union, or association of banks, savings and loan	1954
associations, savings banks, or credit unions; railroad company;	1955
hospital; or amusement park or a private college or university	1956
that has established a campus police department is not entitled to	1957
reimbursement from the state for any amount paid for the cost of	1958
training the bank, savings and loan association, savings bank,	1959
credit union, or association of banks, savings and loan	1960
associations, savings banks, or credit unions peace officers; the	1961
railroad company's peace officers; or the peace officers of the	1962
qualified nonprofit corporation police department, campus police	1963
department, hospital, or amusement park.	1964

The academy shall permit investigators employed by the state	1965
medical board to take selected courses that the board determines	1966
are consistent with its responsibilities for initial and	1967
continuing training of investigators as required under sections	1968
4730.26 and 4731.05 of the Revised Code. The board shall pay the	1969
entire cost of training that investigators receive at the academy.	1970

(B) As used in this section:

1971

(1) "Law enforcement officers" include any undercover drug	1972
agent, any bailiff or deputy bailiff of a court of record, and any	1973
criminal investigator who is employed by the state public	1974
defender.	1975

(2) "Undercover drug agent" means any person who:

1976

(a) Is employed by a county, township, or municipal	1977
corporation for the purposes set forth in division (B)(2)(b) of	1978
this section but who is not an employee of a county sheriff's	1979
department, of a township constable, or of the police department	1980
of a municipal corporation or township;	1981

(b) In the course of the person's employment by a county,	1982
township, or municipal corporation, investigates and gathers	1983
information pertaining to persons who are suspected of violating	1984
Chapter 2925. or 3719. of the Revised Code, and generally does not	1985
wear a uniform in the performance of the person's duties.	1986

(3) "Crisis intervention training" has the same meaning as in	1987
section 109.71 of the Revised Code.	1988

(4) "Missing children" has the same meaning as in section	1989
2901.30 of the Revised Code.	1990

Sec. 121.41. As used in sections 121.41 to 121.50 of the	1991
Revised Code:	1992

(A) "Appropriate ethics commission" has the same meaning as	1993
in section 102.01 of the Revised Code.	1994

(B) "Appropriate licensing agency" means a public or private	1995
entity that is responsible for licensing, certifying, or	1996
registering persons who are engaged in a particular vocation.	1997

(C) "Person" has the same meaning as in section 1.59 of the	1998
Revised Code and also includes any officer or employee of the	1999
state or any political subdivision of the state.	2000

(D) "State agency" has the same meaning as in section 1.60 of	2001
the Revised Code and includes the Ohio casino control commission,	2002
but does not include any of the following:	2003

(1) The general assembly;

2004

(2) Any court;

2005

(3) The secretary of state, auditor of state, treasurer of	2006
state, or attorney general and their respective offices.	2007

(E) "State employee" means any person who is an employee of a	2008
state agency or any person who does business with the state.	2009

(F) "State officer" means any person who is elected or	2010
appointed to a public office in a state agency.	2011

(G) "Wrongful act or omission" means an act or omission,	2012
committed in the course of office holding or employment, that is	2013
not in accordance with the requirements of law or such standards	2014
of proper governmental conduct as are commonly accepted in the	2015
community and thereby subverts, or tends to subvert, the process	2016
of government.	2017

Sec. 121.60. As used in sections 121.60 to 121.69 of the	2018
Revised Code:	2019

(A) "Person" and "compensation" have the same meanings as in	2020
section 101.70 of the Revised Code.	2021

(B) "Expenditure" means any of the following that is made to,	2022
at the request of, for the benefit of, or on behalf of an elected	2023
executive official, the director of a department created under	2024
section 121.02 of the Revised Code, an executive agency official,	2025
or a member of the staff of any public officer or employee listed	2026
in this division:	2027

(1) A payment, distribution, loan, advance, deposit,	2028
reimbursement, or gift of money, real estate, or anything of	2029
value, including, but not limited to, food and beverages,	2030
entertainment, lodging, transportation, or honorariums;	2031

(2) A contract, promise, or agreement to make an expenditure,	2032
whether or not legally enforceable;	2033

(3) The purchase, sale, or gift of services or any other	2034
thing of value. "Expenditure" does not include a contribution,	2035
gift, or grant to a foundation or other charitable organization	2036
that is exempt from federal income taxation under subsection	2037
501(c)(3) of the Internal Revenue Code. "Expenditure" does not	2038
include the purchase, sale, or gift of services or any other thing	2039
of value that is available to the general public on the same terms	2040
as it is available to the persons listed in this division, or an	2041
offer or sale of securities to any person listed in this division	2042
that is governed by regulation D, 17 C.F.R. ~~2301.501~~230.501 to	2043
~~2301.508~~230.508, adopted under the authority of the "Securities	2044
Act of 1933," 48 Stat. 74, 15 U.S.C.A. and following, or that is	2045
governed by a comparable provision under state law.	2046

(C) "Employer" means any person who, directly or indirectly,	2047
engages an executive agency lobbyist.	2048

(D) "Engage" means to make any arrangement, and "engagement"	2049
means arrangement, whereby an individual is employed or retained	2050
for compensation to act for or on behalf of an employer to	2051
influence executive agency decisions or to conduct any executive	2052
agency lobbying activity.	2053

(E) "Financial transaction" means a transaction or activity	2054
that is conducted or undertaken for profit and arises from the	2055
joint ownership or the ownership or part ownership in common of	2056
any real or personal property or any commercial or business	2057
enterprise of whatever form or nature between the following:	2058

(1) An executive agency lobbyist, ~~his~~the executive agency	2059
lobbyist's employer, or a member of the immediate family of the	2060
executive agency lobbyist or ~~his~~the executive agency lobbyist's	2061
employer; and	2062

(2) Any elected executive official, the director of a	2063
department created under section 121.02 of the Revised Code, an	2064
executive agency official, or any member of the staff of a public	2065
officer or employee listed in division (E)(2) of this section.	2066

"Financial transaction" does not include any transaction or	2067
activity described in division (E) of this section if it is	2068
available to the general public on the same terms, or if it is an	2069
offer or sale of securities to any person listed in division	2070
(E)(2) of this section that is governed by regulation D, 17 C.F.R.	2071
~~2301.501~~230.501 to ~~2301.508~~230.508, adopted under the authority	2072
of the "Securities Act of 1933," 48 Stat. 74, 15 U.S.C.A. and	2073
following, or that is governed by a comparable provision under	2074
state law.	2075

(F) "Executive agency" means the office of an elected	2076
executive official, a department created under section 121.02 of	2077
the Revised Code, or any other state agency, department, board, or	2078
commission controlled or directed by an elected executive official	2079
or otherwise subject to ~~his~~an elected executive official's	2080
authority. "Executive agency" does not include any court, the	2081
general assembly, or the controlling board.	2082

(G) "Executive agency decision" means a decision of an	2083
executive agency regarding the expenditure of funds of the state	2084
or of an executive agency with respect to the award of a contract,	2085
grant, lease, or other financial arrangement under which such	2086
funds are distributed or allocated, or a regulatory decision of an	2087
executive agency or any board or commission of the state.	2088
"Executive agency decision" does not include either of the	2089
following:	2090

(1) A purchasing decision for which a vendor has filed a	2091
statement certifying that hethe vendor has not made campaign	2092
contributions in an amount such that section 3517.13 of the	2093
Revised Code would invalidate the decision, if that vendor has not	2094
engaged an executive agency lobbyist;	2095

(2) The award of a competitively bid contract for which bid	2096
specifications were prepared and for which at least three eligible	2097
competitive bids were received by the executive agency.	2098

(H) "Executive agency lobbyist" means any person engaged to	2099
influence executive agency decisions or to conduct executive	2100
agency lobbying activity as one of ~~his~~the person's main purposes	2101
on a regular and substantial basis. "Executive agency lobbyist"	2102
does not include an elected or appointed officer or employee of a	2103
federal or state agency, state college, state university, or	2104
political subdivision who attempts to influence or affect	2105
executive agency decisions in ~~his~~a fiduciary capacity as a	2106
representative of ~~his~~the officer's or employee's agency, college,	2107
university, or political subdivision.	2108

(I) "Executive agency lobbying activity" means contacts made	2109
to promote, oppose, or otherwise influence the outcome of an	2110
executive agency decision by direct communication with an elected	2111
executive official, the director of any department listed in	2112
section 121.02 of the Revised Code, any executive agency official,	2113
or a member of the staff of any public officer or employee listed	2114
in this division, or the Ohio casino control commission. "Lobbying	2115
activity" does not include any of the following:	2116

(1) The action of any person having a direct interest in	2117
executive agency decisions who, under Section 3 of Article I, Ohio	2118
Constitution, assembles together with other persons to consult for	2119
their common good, instructs a person listed in the first	2120
paragraph of division (I) of this section, or petitions such a	2121
person for the redress of grievances;	2122

(2) Contacts made for the sole purpose of gathering	2123
information contained in a public record;	2124

(3) Appearances before an executive agency to give testimony.

2125

(J) "Executive agency official" means an officer or employee	2126
of an executive agency whose principal duties are to formulate	2127
policy or to participate directly or indirectly in the	2128
preparation, review, or award of contracts, grants, leases, or	2129
other financial arrangements with an executive agency.	2130

(K) "Aggrieved party" means a party entitled to resort to a	2131
remedy.	2132

(L) "Elected executive official" means the governor,	2133
lieutenant governor, secretary of state, auditor of state,	2134
treasurer of state, and the attorney general.	2135

(M) "Staff" means any officer or employee of an executive	2136
agency whose official duties are to formulate policy and who	2137
exercises administrative or supervisory authority or who	2138
authorizes the expenditure of state funds.	2139

Sec. 1705.48. Except as otherwise provided by this chapter	2140
or any other provision of the Revised Code, including, but not	2141
limited to, sections 3734.908, 5739.33, 5743.57, 5747.07, and	2142
~~5753.09~~5753.02 of the Revised Code, all of the following apply:	2143

(A) The debts, obligations, and liabilities of a limited	2144
liability company, whether arising in contract, tort, or	2145
otherwise, are solely the debts, obligations, and liabilities of	2146
the limited liability company.	2147

(B) Neither the members of the limited liability company nor	2148
any managers of the limited liability company are personally	2149
liable to satisfy any judgment, decree, or order of a court for,	2150
or are personally liable to satisfy in any other manner, a debt,	2151
obligation, or liability of the company solely by reason of being	2152
a member or manager of the limited liability company.	2153

(C) Nothing in this chapter affects any personal liability of	2154
a member of a limited liability company or any manager of a	2155
limited liability company for the member's or manager's own	2156
actions or omissions.	2157

(D) This chapter does not affect any statutory or common law	2158
of this or another state that pertains to the relationship between	2159
an individual who renders a professional service and a recipient	2160
of that service, including, but not limited to, any contract or	2161
tort liability arising out of acts or omissions committed or	2162
omitted during the course of rendering the professional service.	2163

Sec. 2915.01. As used in this chapter:

2164

(A) "Bookmaking" means the business of receiving or paying	2165
off bets.	2166

(B) "Bet" means the hazarding of anything of value upon the	2167
result of an event, undertaking, or contingency, but does not	2168
include a bona fide business risk.	2169

(C) "Scheme of chance" means a slot machine, lottery, numbers	2170
game, pool conducted for profit, or other scheme in which a	2171
participant gives a valuable consideration for a chance to win a	2172
prize, but does not include bingo, a skill-based amusement	2173
machine, or a pool not conducted for profit.	2174

(D) "Game of chance" means poker, craps, roulette, or other	2175
game in which a player gives anything of value in the hope of	2176
gain, the outcome of which is determined largely by chance, but	2177
does not include bingo.	2178

(E) "Game of chance conducted for profit" means any game of	2179
chance designed to produce income for the person who conducts or	2180
operates the game of chance, but does not include bingo.	2181

(F) "Gambling device" means any of the following:

2182

(1) A book, totalizer, or other equipment for recording bets;

2183

(2) A ticket, token, or other device representing a chance,	2184
share, or interest in a scheme of chance or evidencing a bet;	2185

(3) A deck of cards, dice, gaming table, roulette wheel, slot	2186
machine, or other apparatus designed for use in connection with a	2187
game of chance;	2188

(4) Any equipment, device, apparatus, or paraphernalia	2189
specially designed for gambling purposes;	2190

(5) Bingo supplies sold or otherwise provided, or used, in	2191
violation of this chapter.	2192

(G) "Gambling offense" means any of the following:

2193

(1) A violation of section 2915.02, 2915.03, 2915.04,	2194
2915.05, 2915.06, 2915.07, 2915.08, 2915.081, 2915.082, 2915.09,	2195
2915.091, 2915.092, 2915.10, or 2915.11 of the Revised Code;	2196

(2) A violation of an existing or former municipal ordinance	2197
or law of this or any other state or the United States	2198
substantially equivalent to any section listed in division (G)(1)	2199
of this section or a violation of section 2915.06 of the Revised	2200
Code as it existed prior to July 1, 1996;	2201

(3) An offense under an existing or former municipal	2202
ordinance or law of this or any other state or the United States,	2203
of which gambling is an element;	2204

(4) A conspiracy or attempt to commit, or complicity in	2205
committing, any offense under division (G)(1), (2), or (3) of this	2206
section.	2207

(H) Except as otherwise provided in this chapter, "charitable	2208
organization" means any tax exempt religious, educational,	2209
veteran's, fraternal, sporting, service, nonprofit medical,	2210
volunteer rescue service, volunteer firefighter's, senior	2211
citizen's, historic railroad educational, youth athletic, amateur	2212
athletic, or youth athletic park organization. An organization is	2213
tax exempt if the organization is, and has received from the	2214
internal revenue service a determination letter that currently is	2215
in effect stating that the organization is, exempt from federal	2216
income taxation under subsection 501(a) and described in	2217
subsection 501(c)(3), 501(c)(4), 501(c)(8), 501(c)(10), or	2218
501(c)(19) of the Internal Revenue Code, or if the organization is	2219
a sporting organization that is exempt from federal income	2220
taxation under subsection 501(a) and is described in subsection	2221
501(c)(7) of the Internal Revenue Code. To qualify as a charitable	2222
organization, an organization, except a volunteer rescue service	2223
or volunteer firefighter's organization, shall have been in	2224
continuous existence as such in this state for a period of two	2225
years immediately preceding either the making of an application	2226
for a bingo license under section 2915.08 of the Revised Code or	2227
the conducting of any game of chance as provided in division (D)	2228
of section 2915.02 of the Revised Code. A charitable organization	2229
that is exempt from federal income taxation under subsection	2230
501(a) and described in subsection 501(c)(3) of the Internal	2231
Revenue Code and that is created by a veteran's organization, a	2232
fraternal organization, or a sporting organization does not have	2233
to have been in continuous existence as such in this state for a	2234
period of two years immediately preceding either the making of an	2235
application for a bingo license under section 2915.08 of the	2236
Revised Code or the conducting of any game of chance as provided	2237
in division (D) of section 2915.02 of the Revised Code.	2238

(I) "Religious organization" means any church, body of	2239
communicants, or group that is not organized or operated for	2240
profit and that gathers in common membership for regular worship	2241
and religious observances.	2242

(J) "Educational organization" means any organization within	2243
this state that is not organized for profit, the primary purpose	2244
of which is to educate and develop the capabilities of individuals	2245
through instruction by means of operating or contributing to the	2246
support of a school, academy, college, or university.	2247

(K) "Veteran's organization" means any individual post or	2248
state headquarters of a national veteran's association or an	2249
auxiliary unit of any individual post of a national veteran's	2250
association, which post, state headquarters, or auxiliary unit ~~has~~	2251
~~been in continuous existence in this state for at least two years~~	2252
~~and~~is incorporated as a nonprofit corporation and either has	2253
received a letter from the state headquarters of the national	2254
veteran's association indicating that the individual post or	2255
auxiliary unit is in good standing with the national veteran's	2256
association or has received a letter from the national veteran's	2257
association indicating that the state headquarters is in good	2258
standing with the national veteran's association. As used in this	2259
division, "national veteran's association" means any veteran's	2260
association that has been in continuous existence as such for a	2261
period of at least five years and either is incorporated by an act	2262
of the United States congress or has a national dues-paying	2263
membership of at least five thousand persons.	2264

(L) "Volunteer firefighter's organization" means any	2265
organization of volunteer firefighters, as defined in section	2266
146.01 of the Revised Code, that is organized and operated	2267
exclusively to provide financial support for a volunteer fire	2268
department or a volunteer fire company and that is recognized or	2269
ratified by a county, municipal corporation, or township.	2270

(M) "Fraternal organization" means any society, order, state	2271
headquarters, or association within this state, except a college	2272
or high school fraternity, that is not organized for profit, that	2273
is a branch, lodge, or chapter of a national or state	2274
organization, that exists exclusively for the common business or	2275
sodality of its members~~, and that has been in continuous existence~~	2276
~~in this state for a period of five years~~.	2277

(N) "Volunteer rescue service organization" means any	2278
organization of volunteers organized to function as an emergency	2279
medical service organization, as defined in section 4765.01 of the	2280
Revised Code.	2281

(O) "Service organization" means either of the following:

2282

(1) Any organization, not organized for profit, that is	2283
organized and operated exclusively to provide, or to contribute to	2284
the support of organizations or institutions organized and	2285
operated exclusively to provide, medical and therapeutic services	2286
for persons who are crippled, born with birth defects, or have any	2287
other mental or physical defect or those organized and operated	2288
exclusively to protect, or to contribute to the support of	2289
organizations or institutions organized and operated exclusively	2290
to protect, animals from inhumane treatment or provide immediate	2291
shelter to victims of domestic violence;	2292

(2) Any organization that is described in subsection	2293
509(a)(1), 509(a)(2), or 509(a)(3) of the Internal Revenue Code	2294
and is either a governmental unit or an organization that is tax	2295
exempt under subsection 501(a) and described in subsection	2296
501(c)(3) of the Internal Revenue Code and that is an	2297
organization, not organized for profit, that is organized and	2298
operated primarily to provide, or to contribute to the support of	2299
organizations or institutions organized and operated primarily to	2300
provide, medical and therapeutic services for persons who are	2301
crippled, born with birth defects, or have any other mental or	2302
physical defect.	2303

(P) "Nonprofit medical organization" means either of the	2304
following:	2305

(1) Any organization that has been incorporated as a	2306
nonprofit corporation for at least five years and that has	2307
continuously operated and will be operated exclusively to provide,	2308
or to contribute to the support of organizations or institutions	2309
organized and operated exclusively to provide, hospital, medical,	2310
research, or therapeutic services for the public;	2311

(2) Any organization that is described and qualified under	2312
subsection 501(c)(3) of the Internal Revenue Code, that has been	2313
incorporated as a nonprofit corporation for at least five years,	2314
and that has continuously operated and will be operated primarily	2315
to provide, or to contribute to the support of organizations or	2316
institutions organized and operated primarily to provide,	2317
hospital, medical, research, or therapeutic services for the	2318
public.	2319

(Q) "Senior citizen's organization" means any private	2320
organization, not organized for profit, that is organized and	2321
operated exclusively to provide recreational or social services	2322
for persons who are fifty-five years of age or older and that is	2323
described and qualified under subsection 501(c)(3) of the Internal	2324
Revenue Code.	2325

(R) "Charitable bingo game" means any bingo game described in	2326
division (S)(1) or (2) of this section that is conducted by a	2327
charitable organization that has obtained a license pursuant to	2328
section 2915.08 of the Revised Code and the proceeds of which are	2329
used for a charitable purpose.	2330

(S) "Bingo" means either of the following:

2331

(1) A game with all of the following characteristics:

2332

(a) The participants use bingo cards or sheets, including	2333
paper formats and electronic representation or image formats, that	2334
are divided into twenty-five spaces arranged in five horizontal	2335
and five vertical rows of spaces, with each space, except the	2336
central space, being designated by a combination of a letter and a	2337
number and with the central space being designated as a free	2338
space.	2339

(b) The participants cover the spaces on the bingo cards or	2340
sheets that correspond to combinations of letters and numbers that	2341
are announced by a bingo game operator.	2342

(c) A bingo game operator announces combinations of letters	2343
and numbers that appear on objects that a bingo game operator	2344
selects by chance, either manually or mechanically, from a	2345
receptacle that contains seventy-five objects at the beginning of	2346
each game, each object marked by a different combination of a	2347
letter and a number that corresponds to one of the seventy-five	2348
possible combinations of a letter and a number that can appear on	2349
the bingo cards or sheets.	2350

(d) The winner of the bingo game includes any participant who	2351
properly announces during the interval between the announcements	2352
of letters and numbers as described in division (S)(1)(c) of this	2353
section, that a predetermined and preannounced pattern of spaces	2354
has been covered on a bingo card or sheet being used by the	2355
participant.	2356

(2) Instant bingo, punch boards, and raffles.

2357

(T) "Conduct" means to back, promote, organize, manage, carry	2358
on, sponsor, or prepare for the operation of bingo or a game of	2359
chance.	2360

(U) "Bingo game operator" means any person, except security	2361
personnel, who performs work or labor at the site of bingo,	2362
including, but not limited to, collecting money from participants,	2363
handing out bingo cards or sheets or objects to cover spaces on	2364
bingo cards or sheets, selecting from a receptacle the objects	2365
that contain the combination of letters and numbers that appear on	2366
bingo cards or sheets, calling out the combinations of letters and	2367
numbers, distributing prizes, selling or redeeming instant bingo	2368
tickets or cards, supervising the operation of a punch board,	2369
selling raffle tickets, selecting raffle tickets from a receptacle	2370
and announcing the winning numbers in a raffle, and preparing,	2371
selling, and serving food or beverages.	2372

(V) "Participant" means any person who plays bingo.

2373

(W) "Bingo session" means a period that includes both of the	2374
following:	2375

(1) Not to exceed five continuous hours for the conduct of	2376
one or more games described in division (S)(1) of this section,	2377
instant bingo, and seal cards;	2378

(2) A period for the conduct of instant bingo and seal cards	2379
for not more than two hours before and not more than two hours	2380
after the period described in division (W)(1) of this section.	2381

(X) "Gross receipts" means all money or assets, including	2382
admission fees, that a person receives from bingo without the	2383
deduction of any amounts for prizes paid out or for the expenses	2384
of conducting bingo. "Gross receipts" does not include any money	2385
directly taken in from the sale of food or beverages by a	2386
charitable organization conducting bingo, or by a bona fide	2387
auxiliary unit or society of a charitable organization conducting	2388
bingo, provided all of the following apply:	2389

(1) The auxiliary unit or society has been in existence as a	2390
bona fide auxiliary unit or society of the charitable organization	2391
for at least two years prior to conducting bingo.	2392

(2) The person who purchases the food or beverage receives	2393
nothing of value except the food or beverage and items customarily	2394
received with the purchase of that food or beverage.	2395

(3) The food and beverages are sold at customary and	2396
reasonable prices.	2397

(Y) "Security personnel" includes any person who either is a	2398
sheriff, deputy sheriff, marshal, deputy marshal, township	2399
constable, or member of an organized police department of a	2400
municipal corporation or has successfully completed a peace	2401
officer's training course pursuant to sections 109.71 to 109.79 of	2402
the Revised Code and who is hired to provide security for the	2403
premises on which bingo is conducted.	2404

(Z) "Charitable purpose" means that the net profit of bingo,	2405
other than instant bingo, is used by, or is given, donated, or	2406
otherwise transferred to, any of the following:	2407

(1) Any organization that is described in subsection	2408
509(a)(1), 509(a)(2), or 509(a)(3) of the Internal Revenue Code	2409
and is either a governmental unit or an organization that is tax	2410
exempt under subsection 501(a) and described in subsection	2411
501(c)(3) of the Internal Revenue Code;	2412

(2) A veteran's organization that is a post, chapter, or	2413
organization of veterans, or an auxiliary unit or society of, or a	2414
trust or foundation for, any such post, chapter, or organization	2415
organized in the United States or any of its possessions, at least	2416
seventy-five per cent of the members of which are veterans and	2417
substantially all of the other members of which are individuals	2418
who are spouses, widows, or widowers of veterans, or such	2419
individuals, provided that no part of the net earnings of such	2420
post, chapter, or organization inures to the benefit of any	2421
private shareholder or individual, and further provided that the	2422
net profit is used by the post, chapter, or organization for the	2423
charitable purposes set forth in division (B)(12) of section	2424
5739.02 of the Revised Code, is used for awarding scholarships to	2425
or for attendance at an institution mentioned in division (B)(12)	2426
of section 5739.02 of the Revised Code, is donated to a	2427
governmental agency, or is used for nonprofit youth activities,	2428
the purchase of United States or Ohio flags that are donated to	2429
schools, youth groups, or other bona fide nonprofit organizations,	2430
promotion of patriotism, or disaster relief;	2431

(3) A fraternal organization that has been in continuous	2432
existence in this state for fifteen years and that uses the net	2433
profit exclusively for religious, charitable, scientific,	2434
literary, or educational purposes, or for the prevention of	2435
cruelty to children or animals, if contributions for such use	2436
would qualify as a deductible charitable contribution under	2437
subsection 170 of the Internal Revenue Code;	2438

(4) A volunteer firefighter's organization that uses the net	2439
profit for the purposes set forth in division (L) of this section.	2440

(AA) "Internal Revenue Code" means the "Internal Revenue Code	2441
of 1986," 100 Stat. 2085, 26 U.S.C. 1, as now or hereafter	2442
amended.	2443

(BB) "Youth athletic organization" means any organization,	2444
not organized for profit, that is organized and operated	2445
exclusively to provide financial support to, or to operate,	2446
athletic activities for persons who are twenty-one years of age or	2447
younger by means of sponsoring, organizing, operating, or	2448
contributing to the support of an athletic team, club, league, or	2449
association.	2450

(CC) "Youth athletic park organization" means any	2451
organization, not organized for profit, that satisfies both of the	2452
following:	2453

(1) It owns, operates, and maintains playing fields that	2454
satisfy both of the following:	2455

(a) The playing fields are used at least one hundred days per	2456
year for athletic activities by one or more organizations, not	2457
organized for profit, each of which is organized and operated	2458
exclusively to provide financial support to, or to operate,	2459
athletic activities for persons who are eighteen years of age or	2460
younger by means of sponsoring, organizing, operating, or	2461
contributing to the support of an athletic team, club, league, or	2462
association.	2463

(b) The playing fields are not used for any profit-making	2464
activity at any time during the year.	2465

(2) It uses the proceeds of bingo it conducts exclusively for	2466
the operation, maintenance, and improvement of its playing fields	2467
of the type described in division (CC)(1) of this section.	2468

(DD) "Amateur athletic organization" means any organization,	2469
not organized for profit, that is organized and operated	2470
exclusively to provide financial support to, or to operate,	2471
athletic activities for persons who are training for amateur	2472
athletic competition that is sanctioned by a national governing	2473
body as defined in the "Amateur Sports Act of 1978," 90 Stat.	2474
3045, 36 U.S.C.A. 373.	2475

(EE) "Bingo supplies" means bingo cards or sheets; instant	2476
bingo tickets or cards; electronic bingo aids; raffle tickets;	2477
punch boards; seal cards; instant bingo ticket dispensers; and	2478
devices for selecting or displaying the combination of bingo	2479
letters and numbers or raffle tickets. Items that are "bingo	2480
supplies" are not gambling devices if sold or otherwise provided,	2481
and used, in accordance with this chapter. For purposes of this	2482
chapter, "bingo supplies" are not to be considered equipment used	2483
to conduct a bingo game.	2484

(FF) "Instant bingo" means a form of bingo that uses folded	2485
or banded tickets or paper cards with perforated break-open tabs,	2486
a face of which is covered or otherwise hidden from view to	2487
conceal a number, letter, or symbol, or set of numbers, letters,	2488
or symbols, some of which have been designated in advance as prize	2489
winners. "Instant bingo" includes seal cards. "Instant bingo" does	2490
not include any device that is activated by the insertion of a	2491
coin, currency, token, or an equivalent, and that contains as one	2492
of its components a video display monitor that is capable of	2493
displaying numbers, letters, symbols, or characters in winning or	2494
losing combinations.	2495

(GG) "Seal card" means a form of instant bingo that uses	2496
instant bingo tickets in conjunction with a board or placard that	2497
contains one or more seals that, when removed or opened, reveal	2498
predesignated winning numbers, letters, or symbols.	2499

(HH) "Raffle" means a form of bingo in which the one or more	2500
prizes are won by one or more persons who have purchased a raffle	2501
ticket. The one or more winners of the raffle are determined by	2502
drawing a ticket stub or other detachable section from a	2503
receptacle containing ticket stubs or detachable sections	2504
corresponding to all tickets sold for the raffle. "Raffle" does	2505
not include the drawing of a ticket stub or other detachable	2506
section of a ticket purchased to attend a professional sporting	2507
event if both of the following apply:	2508

(1) The ticket stub or other detachable section is used to	2509
select the winner of a free prize given away at the professional	2510
sporting event; and	2511

(2) The cost of the ticket is the same as the cost of a	2512
ticket to the professional sporting event on days when no free	2513
prize is given away.	2514

(II) "Punch board" means a board containing a number of holes	2515
or receptacles of uniform size in which are placed, mechanically	2516
and randomly, serially numbered slips of paper that may be punched	2517
or drawn from the hole or receptacle when used in conjunction with	2518
instant bingo. A player may punch or draw the numbered slips of	2519
paper from the holes or receptacles and obtain the prize	2520
established for the game if the number drawn corresponds to a	2521
winning number or, if the punch board includes the use of a seal	2522
card, a potential winning number.	2523

(JJ) "Gross profit" means gross receipts minus the amount	2524
actually expended for the payment of prize awards.	2525

(KK) "Net profit" means gross profit minus expenses.

2526

(LL) "Expenses" means the reasonable amount of gross profit	2527
actually expended for all of the following:	2528

(1) The purchase or lease of bingo supplies;

2529

(2) The annual license fee required under section 2915.08 of	2530
the Revised Code;	2531

(3) Bank fees and service charges for a bingo session or game	2532
account described in section 2915.10 of the Revised Code;	2533

(4) Audits and accounting services;

2534

(5) Safes;

2535

(6) Cash registers;

2536

(7) Hiring security personnel;

2537

(8) Advertising bingo;

2538

(9) Renting premises in which to conduct a bingo session;

2539

(10) Tables and chairs;

2540

(11) Expenses for maintaining and operating a charitable	2541
organization's facilities, including, but not limited to, a post	2542
home, club house, lounge, tavern, or canteen and any grounds	2543
attached to the post home, club house, lounge, tavern, or canteen;	2544

(12) Payment of real property taxes and assessments that are	2545
levied on a premises on which bingo is conducted;	2546

(13) Any other product or service directly related to the	2547
conduct of bingo that is authorized in rules adopted by the	2548
attorney general under division (B)(1) of section 2915.08 of the	2549
Revised Code.	2550

(MM) "Person" has the same meaning as in section 1.59 of the	2551
Revised Code and includes any firm or any other legal entity,	2552
however organized.	2553

(NN) "Revoke" means to void permanently all rights and	2554
privileges of the holder of a license issued under section	2555
2915.08, 2915.081, or 2915.082 of the Revised Code or a charitable	2556
gaming license issued by another jurisdiction.	2557

(OO) "Suspend" means to interrupt temporarily all rights and	2558
privileges of the holder of a license issued under section	2559
2915.08, 2915.081, or 2915.082 of the Revised Code or a charitable	2560
gaming license issued by another jurisdiction.	2561

(PP) "Distributor" means any person who purchases or obtains	2562
bingo supplies and who does either of the following:	2563

(1) Sells, offers for sale, or otherwise provides or offers	2564
to provide the bingo supplies to another person for use in this	2565
state;	2566

(2) Modifies, converts, adds to, or removes parts from the	2567
bingo supplies to further their promotion or sale for use in this	2568
state.	2569

(QQ) "Manufacturer" means any person who assembles completed	2570
bingo supplies from raw materials, other items, or subparts or who	2571
modifies, converts, adds to, or removes parts from bingo supplies	2572
to further their promotion or sale.	2573

(RR) "Gross annual revenues" means the annual gross receipts	2574
derived from the conduct of bingo described in division (S)(1) of	2575
this section plus the annual net profit derived from the conduct	2576
of bingo described in division (S)(2) of this section.	2577

(SS) "Instant bingo ticket dispenser" means a mechanical	2578
device that dispenses an instant bingo ticket or card as the sole	2579
item of value dispensed and that has the following	2580
characteristics:	2581

(1) It is activated upon the insertion of United States	2582
currency.	2583

(2) It performs no gaming functions.

2584

(3) It does not contain a video display monitor or generate	2585
noise.	2586

(4) It is not capable of displaying any numbers, letters,	2587
symbols, or characters in winning or losing combinations.	2588

(5) It does not simulate or display rolling or spinning	2589
reels.	2590

(6) It is incapable of determining whether a dispensed bingo	2591
ticket or card is a winning or nonwinning ticket or card and	2592
requires a winning ticket or card to be paid by a bingo game	2593
operator.	2594

(7) It may provide accounting and security features to aid in	2595
accounting for the instant bingo tickets or cards it dispenses.	2596

(8) It is not part of an electronic network and is not	2597
interactive.	2598

(9) The insertion of tickets or cards into the device and the	2599
removal of currency from the device that has been inserted into	2600
the device are controlled by two separate keys that are controlled	2601
by two separate individuals.	2602

(TT)(1) "Electronic bingo aid" means an electronic device	2603
used by a participant to monitor bingo cards or sheets purchased	2604
at the time and place of a bingo session and that does all of the	2605
following:	2606

(a) It provides a means for a participant to input numbers	2607
and letters announced by a bingo caller.	2608

(b) It compares the numbers and letters entered by the	2609
participant to the bingo faces previously stored in the memory of	2610
the device.	2611

2612

(2) "Electronic bingo aid" does not include any device into	2613
which a coin, currency, token, or an equivalent is inserted to	2614
activate play.	2615

(UU) "Deal of instant bingo tickets" means a single game of	2616
instant bingo tickets all with the same serial number.	2617

(VV)(1) "Slot machine" means either of the following:

2618

(a) Any mechanical, electronic, video, or digital device that	2619
is capable of accepting anything of value, directly or indirectly,	2620
from or on behalf of a player who gives the thing of value in the	2621
hope of gain;	2622

(b) Any mechanical, electronic, video, or digital device that	2623
is capable of accepting anything of value, directly or indirectly,	2624
from or on behalf of a player to conduct ~~or dispense~~ bingo or a	2625
scheme or game of chance.	2626

(2) "Slot machine" does not include a skill-based amusement	2627
machine or an instant bingo ticket dispenser.	2628

(WW) "Net profit from the proceeds of the sale of instant	2629
bingo" means gross profit minus the ordinary, necessary, and	2630
reasonable expense expended for the purchase of instant bingo	2631
supplies.	2632

(XX) "Charitable instant bingo organization" means an	2633
organization that is exempt from federal income taxation under	2634
subsection 501(a) and described in subsection 501(c)(3) of the	2635
Internal Revenue Code and is a charitable organization as defined	2636
in this section. A "charitable instant bingo organization" does	2637
not include a charitable organization that is exempt from federal	2638
income taxation under subsection 501(a) and described in	2639
subsection 501(c)(3) of the Internal Revenue Code and that is	2640
created by a veteran's organization, a fraternal organization, or	2641
a sporting organization in regards to bingo conducted or assisted	2642
by a veteran's organization, a fraternal organization, or a	2643
sporting organization pursuant to section 2915.13 of the Revised	2644
Code.	2645

(YY) "Game flare" means the board or placard that accompanies	2646
each deal of instant bingo tickets and that has printed on or	2647
affixed to it the following information for the game:	2648

(1) The name of the game;

2649

(2) The manufacturer's name or distinctive logo;

2650

(3) The form number;

2651

(4) The ticket count;

2652

(5) The prize structure, including the number of winning	2653
instant bingo tickets by denomination and the respective winning	2654
symbol or number combinations for the winning instant bingo	2655
tickets;	2656

(6) The cost per play;

2657

(7) The serial number of the game.

2658

(ZZ) "Historic railroad educational organization" means an	2659
organization that is exempt from federal income taxation under	2660
subsection 501(a) and described in subsection 501(c)(3) of the	2661
Internal Revenue Code, that owns in fee simple the tracks and the	2662
right of way of a historic railroad that the organization restores	2663
or maintains and on which the organization provides excursions as	2664
part of a program to promote tourism and educate visitors	2665
regarding the role of railroad transportation in Ohio history, and	2666
that received as donations from a charitable organization that	2667
holds a license to conduct bingo under this chapter an amount	2668
equal to at least fifty per cent of that licensed charitable	2669
organization's net proceeds from the conduct of bingo during each	2670
of the five years preceding June 30, 2003. "Historic railroad"	2671
means all or a portion of the tracks and right-of-way of a	2672
railroad that was owned and operated by a for-profit common	2673
carrier in this state at any time prior to January 1, 1950.	2674

(AAA)(1) "Skill-based amusement machine" means a mechanical,	2675
video, digital, or electronic device that rewards the player or	2676
players, if at all, only with merchandise prizes or with	2677
redeemable vouchers redeemable only for merchandise prizes,	2678
provided that with respect to rewards for playing the game all of	2679
the following apply:	2680

(a) The wholesale value of a merchandise prize awarded as a	2681
result of the single play of a machine does not exceed ten	2682
dollars;	2683

(b) Redeemable vouchers awarded for any single play of a	2684
machine are not redeemable for a merchandise prize with a	2685
wholesale value of more than ten dollars;	2686

(c) Redeemable vouchers are not redeemable for a merchandise	2687
prize that has a wholesale value of more than ten dollars times	2688
the fewest number of single plays necessary to accrue the	2689
redeemable vouchers required to obtain that prize; and	2690

(d) Any redeemable vouchers or merchandise prizes are	2691
distributed at the site of the skill-based amusement machine at	2692
the time of play.	2693

(2) A device shall not be considered a skill-based amusement	2694
machine and shall be considered a slot machine if it pays cash or	2695
one or more of the following apply:	2696

(a) The ability of a player to succeed at the game is	2697
impacted by the number or ratio of prior wins to prior losses of	2698
players playing the game.	2699

(b) Any reward of redeemable vouchers is not based solely on	2700
the player achieving the object of the game or the player's score;	2701

(c) The outcome of the game, or the value of the redeemable	2702
voucher or merchandise prize awarded for winning the game, can be	2703
controlled by a source other than any player playing the game.	2704

(d) The success of any player is or may be determined by a	2705
chance event that cannot be altered by player actions.	2706

(e) The ability of any player to succeed at the game is	2707
determined by game features not visible or known to the player.	2708

(f) The ability of the player to succeed at the game is	2709
impacted by the exercise of a skill that no reasonable player	2710
could exercise.	2711

(3) All of the following apply to any machine that is	2712
operated as described in division (AAA)(1) of this section:	2713

(a) As used in this section, "game" and "play" mean one event	2714
from the initial activation of the machine until the results of	2715
play are determined without payment of additional consideration.	2716
An individual utilizing a machine that involves a single game,	2717
play, contest, competition, or tournament may be awarded	2718
redeemable vouchers or merchandise prizes based on the results of	2719
play.	2720

(b) Advance play for a single game, play, contest,	2721
competition, or tournament participation may be purchased. The	2722
cost of the contest, competition, or tournament participation may	2723
be greater than a single noncontest, competition, or tournament	2724
play.	2725

(c) To the extent that the machine is used in a contest,	2726
competition, or tournament, that contest, competition, or	2727
tournament has a defined starting and ending date and is open to	2728
participants in competition for scoring and ranking results toward	2729
the awarding of redeemable vouchers or merchandise prizes that are	2730
stated prior to the start of the contest, competition, or	2731
tournament.	2732

(4) For purposes of division (AAA)(1) of this section, the	2733
mere presence of a device, such as a pin-setting, ball-releasing,	2734
or scoring mechanism, that does not contribute to or affect the	2735
outcome of the play of the game does not make the device a	2736
skill-based amusement machine.	2737

(BBB) "Merchandise prize" means any item of value, but shall	2738
not include any of the following:	2739

(1) Cash, gift cards, or any equivalent thereof;

2740

(2) Plays on games of chance, state lottery tickets, bingo,	2741
or instant bingo;	2742

(3) Firearms, tobacco, or alcoholic beverages; or

2743

(4) A redeemable voucher that is redeemable for any of the	2744
items listed in division (BBB)(1), (2), or (3) of this section.	2745

(CCC) "Redeemable voucher" means any ticket, token, coupon,	2746
receipt, or other noncash representation of value.	2747

(DDD) "Pool not conducted for profit" means a scheme in which	2748
a participant gives a valuable consideration for a chance to win a	2749
prize and the total amount of consideration wagered is distributed	2750
to a participant or participants.	2751

(EEE) "Sporting organization" means a hunting, fishing, or	2752
trapping organization, other than a college or high school	2753
fraternity or sorority, that is not organized for profit, that is	2754
affiliated with a state or national sporting organization,	2755
including but not limited to, the Ohio league of sportsmen, and	2756
that has been in continuous existence in this state for a period	2757
of three years.	2758

(FFF) "Community action agency" has the same meaning as in	2759
section 122.66 of the Revised Code.	2760

Sec. 2915.02. (A) No person shall do any of the following:

2761

(1) Engage in bookmaking, or knowingly engage in conduct that	2762
facilitates bookmaking;	2763

(2) Establish, promote, or operate or knowingly engage in	2764
conduct that facilitates any game of chance conducted for profit	2765
or any scheme of chance;	2766

(3) Knowingly procure, transmit, exchange, or engage in	2767
conduct that facilitates the procurement, transmission, or	2768
exchange of information for use in establishing odds or	2769
determining winners in connection with bookmaking or with any game	2770
of chance conducted for profit or any scheme of chance;	2771

(4) Engage in betting or in playing any scheme or game of	2772
chance as a substantial source of income or livelihood;	2773

(5) With purpose to violate division (A)(1), (2), (3), or (4)	2774
of this section, acquire, possess, control, or operate any	2775
gambling device.	2776

(B) For purposes of division (A)(1) of this section, a person	2777
facilitates bookmaking if the person in any way knowingly aids an	2778
illegal bookmaking operation, including, without limitation,	2779
placing a bet with a person engaged in or facilitating illegal	2780
bookmaking. For purposes of division (A)(2) of this section, a	2781
person facilitates a game of chance conducted for profit or a	2782
scheme of chance if the person in any way knowingly aids in the	2783
conduct or operation of any such game or scheme, including,	2784
without limitation, playing any such game or scheme.	2785

(C) This section does not prohibit conduct in connection with	2786
gambling expressly permitted by law.	2787

(D) This section does not apply to any of the following:

2788

(1) Games of chance, if all of the following apply:

2789

(a) The games of chance are not craps for money or roulette	2790
for money.	2791

(b) The games of chance are conducted by a charitable	2792
organization that is, and has received from the internal revenue	2793
service a determination letter that is currently in effect,	2794
stating that the organization is, exempt from federal income	2795
taxation under subsection 501(a) and described in subsection	2796
501(c)(3) of the Internal Revenue Code.	2797

(c) The games of chance are conducted at festivals of the	2798
charitable organization that are conducted either for a period of	2799
four consecutive days or less and not more than twice a year or	2800
for a period of five consecutive days not more than once a year,	2801
and are conducted on premises owned by the charitable organization	2802
for a period of no less than one year immediately preceding the	2803
conducting of the games of chance, on premises leased from a	2804
governmental unit, or on premises that are leased from a veteran's	2805
or fraternal organization and that have been owned by the lessor	2806
veteran's or fraternal organization for a period of no less than	2807
one year immediately preceding the conducting of the games of	2808
chance.	2809

A charitable organization shall not lease premises from a	2810
veteran's or fraternal organization to conduct a festival	2811
described in division (D)(1)(c) of this section if the veteran's	2812
or fraternal organization already has leased the premises ~~four~~	2813
twelve times during the preceding year to charitable organizations	2814
for that purpose. If a charitable organization leases premises	2815
from a veteran's or fraternal organization to conduct a festival	2816
described in division (D)(1)(c) of this section, the charitable	2817
organization shall not pay a rental rate for the premises per day	2818
of the festival that exceeds the rental rate per bingo session	2819
that a charitable organization may pay under division (B)(1) of	2820
section 2915.09 of the Revised Code when it leases premises from	2821
another charitable organization to conduct bingo games.	2822

(d) All of the money or assets received from the games of	2823
chance after deduction only of prizes paid out during the conduct	2824
of the games of chance are used by, or given, donated, or	2825
otherwise transferred to, any organization that is described in	2826
subsection 509(a)(1), 509(a)(2), or 509(a)(3) of the Internal	2827
Revenue Code and is either a governmental unit or an organization	2828
that is tax exempt under subsection 501(a) and described in	2829
subsection 501(c)(3) of the Internal Revenue Code;	2830

(e) The games of chance are not conducted during, or within	2831
ten hours of, a bingo game conducted for amusement purposes only	2832
pursuant to section 2915.12 of the Revised Code.	2833

No person shall receive any commission, wage, salary, reward,	2834
tip, donation, gratuity, or other form of compensation, directly	2835
or indirectly, for operating or assisting in the operation of any	2836
game of chance.	2837

(2) Any tag fishing tournament operated under a permit issued	2838
under section 1533.92 of the Revised Code, as "tag fishing	2839
tournament" is defined in section 1531.01 of the Revised Code;	2840

(3) Bingo conducted by a charitable organization that holds a	2841
license issued under section 2915.08 of the Revised Code.	2842

(E) Division (D) of this section shall not be construed to	2843
authorize the sale, lease, or other temporary or permanent	2844
transfer of the right to conduct games of chance, as granted by	2845
that division, by any charitable organization that is granted that	2846
right.	2847

(F) Whoever violates this section is guilty of gambling, a	2848
misdemeanor of the first degree. If the offender previously has	2849
been convicted of any gambling offense, gambling is a felony of	2850
the fifth degree.	2851

Sec. 2915.091. (A) No charitable organization that conducts	2852
instant bingo shall do any of the following:	2853

(1) Fail to comply with the requirements of divisions (A)(1),	2854
(2), and (3) of section 2915.09 of the Revised Code;	2855

(2) Conduct instant bingo unless either of the following	2856
~~apply~~applies:	2857

(a) That organization is, and has received from the internal	2858
revenue service a determination letter that is currently in effect	2859
stating that the organization is, exempt from federal income	2860
taxation under subsection 501(a), is described in subsection	2861
501(c)(3) of the Internal Revenue Code, is a charitable	2862
organization as defined in section 2915.01 of the Revised Code, is	2863
in good standing in the state pursuant to section 2915.08 of the	2864
Revised Code, and is in compliance with Chapter 1716. of the	2865
Revised Code;	2866

(b) That organization is, and has received from the internal	2867
revenue service a determination letter that is currently in effect	2868
stating that the organization is, exempt from federal income	2869
taxation under subsection 501(a), is described in subsection	2870
501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19) or is a veteran's	2871
organization described in subsection 501(c)(4) of the Internal	2872
Revenue Code, and conducts instant bingo under section 2915.13 of	2873
the Revised Code.	2874

(3) Conduct instant bingo on any day, at any time, or at any	2875
premises not specified on the organization's license issued	2876
pursuant to section 2915.08 of the Revised Code;	2877

(4) Permit any person whom the organization knows or should	2878
have known has been convicted of a felony or gambling offense in	2879
any jurisdiction to be a bingo game operator in the conduct of	2880
instant bingo;	2881

(5) Purchase or lease supplies used to conduct instant bingo	2882
or punch board games from any person except a distributor licensed	2883
under section 2915.081 of the Revised Code;	2884

(6) Sell or provide any instant bingo ticket or card for a	2885
price different from the price printed on it by the manufacturer	2886
on either the instant bingo ticket or card or on the game flare;	2887

(7) Sell an instant bingo ticket or card to a person under	2888
eighteen years of age;	2889

(8) Fail to keep unsold instant bingo tickets or cards for	2890
less than three years;	2891

(9) Pay any compensation to a bingo game operator for	2892
conducting instant bingo that is conducted by the organization or	2893
for preparing, selling, or serving food or beverages at the site	2894
of the instant bingo game, permit any auxiliary unit or society of	2895
the organization to pay compensation to any bingo game operator	2896
who prepares, sells, or serves food or beverages at an instant	2897
bingo game conducted by the organization, or permit any auxiliary	2898
unit or society of the organization to prepare, sell, or serve	2899
food or beverages at an instant bingo game conducted by the	2900
organization, if the auxiliary unit or society pays any	2901
compensation to the bingo game operators who prepare, sell, or	2902
serve the food or beverages;	2903

(10) Pay fees to any person for any services performed in	2904
relation to an instant bingo game;	2905

(11) Pay fees to any person who provides refreshments to the	2906
participants in an instant bingo game;	2907

(12)(a) Allow instant bingo tickets or cards to be sold to	2908
bingo game operators at a premises at which the organization sells	2909
instant bingo tickets or cards or to be sold to employees of a D	2910
permit holder who are working at a premises at which instant bingo	2911
tickets or cards are sold;	2912

(b) Division (A)(12)(a) of this section does not prohibit a	2913
licensed charitable organization or a bingo game operator from	2914
giving any person an instant bingo ~~tickets~~ticket as a prize in	2915
place of a cash prize won by a participant in an instant bingo	2916
game. In no case shall an instant bingo ticket or card be sold or	2917
provided for a price different from the price printed on it by the	2918
manufacturer on either the instant bingo ticket or card or on the	2919
game flare.	2920

(13) Fail to display its bingo license, and the serial	2921
numbers of the deal of instant bingo tickets or cards to be sold,	2922
conspicuously at each premises at which it sells instant bingo	2923
tickets or cards;	2924

(14) Possess a deal of instant bingo tickets or cards that	2925
was not purchased from a distributor licensed under section	2926
2915.081 of the Revised Code as reflected on an invoice issued by	2927
the distributor that contains all of the information required by	2928
division (E) of section 2915.10 of the Revised Code;	2929

(15) Fail, once it opens a deal of instant bingo tickets or	2930
cards, to continue to sell the tickets or cards in that deal until	2931
the tickets or cards with the top two highest tiers of prizes in	2932
that deal are sold;	2933

(16) ~~Purchase, lease, or use instant bingo ticket dispensers~~	2934
~~to sell instant bingo tickets or cards;~~	2935

~~(17)~~ Possess bingo supplies that were not obtained in	2936
accordance with sections 2915.01 to 2915.13 of the Revised Code.	2937

(B)(1) A charitable organization may conduct instant bingo	2938
other than at a bingo session at not more than five separate	2939
locations. A charitable organization that is exempt from federal	2940
taxation under subsection 501(a) and described in subsection	2941
501(c)(3) of the Internal Revenue Code and that is created by a	2942
veteran's organization or a fraternal organization is not limited	2943
in the number of separate locations the charitable organization	2944
may conduct instant bingo other than at a bingo session.	2945

(2) A charitable organization may purchase, lease, or use	2946
instant bingo ticket dispensers to sell instant bingo tickets or	2947
cards.	2948

(C) The attorney general may adopt rules in accordance with	2949
Chapter 119. of the Revised Code that govern the conduct of	2950
instant bingo by charitable organizations. Before those rules are	2951
adopted, the attorney general shall reference the recommended	2952
standards for opacity, randomization, minimum information, winner	2953
protection, color, and cutting for instant bingo tickets or cards,	2954
seal cards, and punch boards established by the North American	2955
gaming regulators association.	2956

(D) Whoever violates division (A) of this section or a rule	2957
adopted under division (C) of this section is guilty of illegal	2958
instant bingo conduct. Except as otherwise provided in this	2959
division, illegal instant bingo conduct is a misdemeanor of the	2960
first degree. If the offender previously has been convicted of a	2961
violation of division (A) of this section or of such a rule,	2962
illegal instant bingo conduct is a felony of the fifth degree.	2963

Sec. 2915.101. Except as otherwise provided by law, a	2964
charitable organization that conducts instant bingo shall	2965
distribute the net profit from the proceeds of the sale of instant	2966
bingo as follows:	2967

(A)(1) If a veteran's organization, a fraternal organization,	2968
or a sporting organization conducted the instant bingo, the	2969
organization shall distribute the net profit from the proceeds of	2970
the sale of instant bingo, as follows:	2971

(a) For the first ~~one~~two hundred fifty thousand dollars, or	2972
a greater amount prescribed by the attorney general to adjust for	2973
changes in prices as measured by the consumer price index as	2974
defined in section 325.18 of the Revised Code and other factors	2975
affecting the organization's expenses as defined in division (LL)	2976
of section 2915.01 of the Revised Code, or less of net profit from	2977
the proceeds of the sale of instant bingo generated in a calendar	2978
year:	2979

(i) At least twenty-five per cent shall be distributed to an	2980
organization described in division (Z)(1) of section 2915.01 of	2981
the Revised Code or to a department or agency of the federal	2982
government, the state, or any political subdivision.	2983

(ii) Not more than seventy-five per cent may be deducted and	2984
retained by the organization for reimbursement of or for the	2985
organization's expenses, as defined in division (LL) of section	2986
2915.01 of the Revised Code, in conducting the instant bingo game.	2987

(b) For any net profit from the proceeds of the sale of	2988
instant bingo of more than ~~one~~two hundred fifty thousand dollars	2989
or an adjusted amount generated in a calendar year:	2990

(i) A minimum of fifty per cent shall be distributed to an	2991
organization described in division (Z)(1) of section 2915.01 of	2992
the Revised Code or to a department or agency of the federal	2993
government, the state, or any political subdivision.	2994

(ii) Five per cent may be distributed for the organization's	2995
own charitable purposes or to a community action agency.	2996

(iii) Forty-five per cent may be deducted and retained by the	2997
organization for reimbursement of or for the organization's	2998
expenses, as defined in division (LL) of section 2915.01 of the	2999
Revised Code, in conducting the instant bingo game.	3000

(2) If a veteran's organization, a fraternal organization, or	3001
a sporting organization does not distribute the full percentages	3002
specified in divisions (A)(1)(a) and (b) of this section for the	3003
purposes specified in those divisions, the organization shall	3004
distribute the balance of the net profit from the proceeds of the	3005
sale of instant bingo not distributed or retained for those	3006
purposes to an organization described in division (Z)(1) of	3007
section 2915.01 of the Revised Code.	3008

(B) If a charitable organization other than a veteran's	3009
organization, a fraternal organization, or a sporting organization	3010
conducted the instant bingo, the organization shall distribute one	3011
hundred per cent of the net profit from the proceeds of the sale	3012
of instant bingo to an organization described in division (Z)(1)	3013
of section 2915.01 of the Revised Code or to a department or	3014
agency of the federal government, the state, or any political	3015
subdivision.	3016

(C) Nothing in this section prohibits a veteran's	3017
organization, a fraternal organization, or a sporting organization	3018
from distributing any net profit from the proceeds of the sale of	3019
instant bingo to an organization that is described in subsection	3020
501(c)(3) of the Internal Revenue Code when the organization that	3021
is described in subsection 501(c)(3) of the Internal Revenue Code	3022
is one that makes donations to other organizations and permits	3023
donors to advise or direct such donations so long as the donations	3024
comply with requirements established in or pursuant to subsection	3025
501(c)(3) of the Internal Revenue Code.	3026

Sec. 3517.1015. Each person licensed under Chapter 3772. of	3027
the Revised Code shall disclose quarterly to the secretary of	3028
state any contribution of one hundred dollars or more made to any	3029
ballot issue.	3030

Sec. 3772.01. As used in this chapter:

3031

(A) "Applicant" means any person who applies to the	3032
commission for a license under this chapter.	3033

(B) "Casino control commission fund" means the casino control	3034
commission fund described in Section 6(C)(3)(d) of Article XV,	3035
Ohio Constitution, the money in which shall be used to fund the	3036
commission and its related affairs.	3037

(C) "Casino facility" means a casino facility as defined in	3038
Section 6(C)(9) of Article XV, Ohio Constitution.	3039

(D) "Casino gaming" means any type of slot machine or table	3040
game wagering, using money, casino credit, or any representative	3041
of value, authorized in any of the states of Indiana, Michigan,	3042
Pennsylvania, and West Virginia as of January 1, 2009, and	3043
includes slot machine and table game wagering subsequently	3044
authorized by, but shall not be limited by, subsequent	3045
restrictions placed on such wagering in such states. "Casino	3046
gaming" does not include bingo, as authorized in Section 6 of	3047
Article XV, Ohio Constitution and conducted as of January 1, 2009,	3048
or horse racing where the pari-mutuel system of wagering is	3049
conducted, as authorized under the laws of this state as of	3050
January 1, 2009.	3051

(E) "Casino gaming employee" means any employee of a casino	3052
operator or management company, but not a key employee, and as	3053
further defined in section 3772.131 of the Revised Code.	3054

(F) "Casino operator" means any person, trust, corporation,	3055
partnership, limited partnership, association, limited liability	3056
company, or other business enterprise that directly or indirectly	3057
holds an ownership or leasehold interest in a casino facility.	3058
"Casino operator" does not include an agency of the state, any	3059
political subdivision of the state, any person, trust,	3060
corporation, partnership, limited partnership, association,	3061
limited liability company, or other business enterprise that may	3062
have an interest in a casino facility, but who is legally or	3063
contractually restricted from conducting casino gaming.	3064

(G) "Central system" means a computer system that provides	3065
the following functions related to casino gaming equipment used in	3066
connection with casino gaming authorized under this chapter:	3067
security, auditing, data and information retrieval, and other	3068
purposes deemed necessary and authorized by the commission.	3069

(H) "Commission" means the Ohio casino control commission.

3070

(I) "Gaming agent" means a peace officer employed by the	3071
commission that is vested with duties to enforce this chapter and	3072
conduct other investigations into the conduct of the casino gaming	3073
and the maintenance of the equipment that the commission considers	3074
necessary and proper and is in compliance with section 109.77 of	3075
the Revised Code.	3076

(J) "Gaming-related vendor" means any individual,	3077
partnership, corporation, association, trust, or any other group	3078
of individuals, however organized, who supplies gaming-related	3079
equipment, goods, or services to a casino operator or management	3080
company, that are directly related to or affect casino gaming	3081
authorized under this chapter, including, but not limited to, the	3082
manufacture, sale, distribution, or repair of slot machines and	3083
table game equipment.	3084

(K) "Holding company" means any corporation, firm,	3085
partnership, limited partnership, limited liability company,	3086
trust, or other form of business organization not a natural person	3087
which directly or indirectly owns, has the power or right to	3088
control, or holds with power to vote, any part of an applicant,	3089
casino operator, management company, or gaming-related vendor	3090
license.	3091

(L) "Initial investment" includes costs related to working	3092
capital, demolition, engineering, architecture, design, site	3093
preparation, construction, infrastructure improvements, land	3094
acquisition, fixtures and equipment, insurance related to	3095
construction, and leasehold improvements.	3096

(M) "Institutional investor" means any of the following	3097
entities owning one per cent or less, or a percentage between one	3098
and ten per cent as approved by the commission through a waiver on	3099
a case-by-case basis, ownership interest in a casino facility,	3100
casino operator, management company, or holding company: a	3101
corporation, bank, insurance company, pension fund or pension fund	3102
trust, retirement fund, including funds administered by a public	3103
agency, employees' profit-sharing fund or employees'	3104
profit-sharing trust, any association engaged, as a substantial	3105
part of its business or operations, in purchasing or holding	3106
securities, or any trust in respect of which a bank is trustee or	3107
cotrustee, investment company registered under the "Investment	3108
Company Act of 1940," 15 U.S.C. 80a-1 et seq., collective	3109
investment trust organized by banks under Part Nine of the Rules	3110
of the Comptroller of the Currency, closed-end investment trust,	3111
chartered or licensed life insurance company or property and	3112
casualty insurance company, investment advisor registered under	3113
the "Investment Advisors Act of 1940," 15 U.S.C. 80 b-1 et seq.,	3114
and such other persons as the commission may reasonably determine	3115
to qualify as an institutional investor for reasons consistent	3116
with this chapter.	3117

(N) "Key employee" means any executive, employee, or agent of	3118
a casino operator or management company licensee having the power	3119
to exercise significant influence over decisions concerning any	3120
part of the operation of such licensee, including:	3121

(1) An officer, director, trustee, or partner of a person	3122
that has applied for or holds a casino operator, management	3123
company, or gaming-related vendor license or of a holding company	3124
that has control of a person that has applied for or holds a	3125
casino operator, management company, or gaming-related vendor	3126
license;	3127

(2) A person that holds a direct or indirect ownership	3128
interest of more than one per cent in a person that has applied	3129
for or holds a casino operator, management company, or	3130
gaming-related vendor license or holding company that has control	3131
of a person that has applied for or holds a casino operator,	3132
management company, or gaming-related vendor license;	3133

(3) A managerial employee of a person that has applied for or	3134
holds a casino operator or gaming-related vendor license in Ohio,	3135
or a managerial employee of a holding company that has control of	3136
a person that has applied for or holds a casino operator or	3137
gaming-related vendor license in Ohio, who performs the function	3138
of principal executive officer, principal operating officer,	3139
principal accounting officer, or an equivalent officer or other	3140
person the commission determines to have the power to exercise	3141
significant influence over decisions concerning any part of the	3142
operation of such licensee.	3143

The commission shall determine whether an individual whose	3144
duties or status varies from those described in this division also	3145
is considered a key employee.	3146

(O) "Licensed casino operator" means a casino operator that	3147
has been issued a license by the commission and that has been	3148
certified annually by the commission to have paid all applicable	3149
fees, taxes, and debts to the state.	3150

(P) "Majority ownership interest" in a license or in a casino	3151
facility, as the case may be, means ownership of more than fifty	3152
per cent of such license or casino facility, as the case may be.	3153
For purposes of the foregoing, whether a majority ownership	3154
interest is held in a license or in a casino facility, as the case	3155
may be, shall be determined under the rules for constructive	3156
ownership of stock provided in Treas. Reg. 1.409A-3(i)(5)(iii) as	3157
in effect on January 1, 2009.	3158

(Q) "Management company" means an organization retained by a	3159
casino operator to manage a casino facility and provide services	3160
such as accounting, general administration, maintenance,	3161
recruitment, and other operational services.	3162

(R) "Ohio law enforcement training fund" means the state law	3163
enforcement training fund described in Section 6(C)(3)(f) of	3164
Article XV, Ohio Constitution, the money in which shall be used to	3165
enhance public safety by providing additional training	3166
opportunities to the law enforcement community.	3167

(S) "Person" includes, but is not limited to, an individual	3168
or a combination of individuals; a sole proprietorship, a firm, a	3169
company, a joint venture, a partnership of any type, a joint-stock	3170
company, a corporation of any type, a corporate subsidiary of any	3171
type, a limited liability company, a business trust, or any other	3172
business entity or organization; an assignee; a receiver; a	3173
trustee in bankruptcy; an unincorporated association, club,	3174
society, or other unincorporated entity or organization; entities	3175
that are disregarded for federal income tax purposes; and any	3176
other nongovernmental, artificial, legal entity that is capable of	3177
engaging in business.	3178

(T) "Problem casino gambling and addictions fund" means the	3179
state problem gambling and addictions fund described in Section	3180
6(C)(3)(g) of Article XV, Ohio Constitution, the money in which	3181
shall be used for treatment of problem gambling and substance	3182
abuse, and for related research.	3183

(U) "Slot machine" means any mechanical, electrical, or other	3184
device or machine which, upon insertion of a coin, token, ticket,	3185
or similar object, or upon payment of any consideration, is	3186
available to play or operate, the play or operation of which,	3187
whether by reason of the skill of the operator or application of	3188
the element of chance, or both, makes individual prize	3189
determinations for individual participants in cash, premiums,	3190
merchandise, tokens, or any thing of value, whether the payoff is	3191
made automatically from the machine or in any other manner.	3192

(V) "Table game" means any game played with cards, dice, or	3193
any mechanical, electromechanical, or electronic device or machine	3194
for money, casino credit, or any representative of value. "Table	3195
game" does not include slot machines.	3196

(W) "Upfront license" means the first plenary license issued	3197
to a casino operator.	3198

(X) "Voluntary exclusion program" means a program provided by	3199
the commission that allows persons to voluntarily exclude	3200
themselves from the gaming areas of facilities under the	3201
jurisdiction of the commission by placing their name on a	3202
voluntary exclusion list and following the procedures set forth by	3203
the commission.	3204

Sec. 3772.02. (A) There is hereby created the Ohio casino	3205
control commission described in Section 6(C)(1) of Article XV,	3206
Ohio Constitution.	3207

(B) The commission shall consist of seven members appointed	3208
within one month of the effective date of this section by the	3209
governor with the advice and consent of the senate. The governor	3210
shall forward all appointments to the senate within twenty-four	3211
hours.	3212

(1) Each commission member is eligible for reappointment at	3213
the discretion of the governor. No commission member shall be	3214
appointed for more than three terms in total.	3215

(2) Each commission member shall be a resident of Ohio.

3216

(3) At least one commission member shall be experienced in	3217
law enforcement and criminal investigation.	3218

(4) At least one commission member shall be a certified	3219
public accountant experienced in accounting and auditing.	3220

(5) At least one commission member shall be an attorney	3221
admitted to the practice of law in Ohio.	3222

(6) At least one commission member shall be a resident of a	3223
county where one of the casino facilities is located.	3224

(7) Not more than four commission members shall be of the	3225
same political party.	3226

(8) No commission member shall have any affiliation with an	3227
Ohio casino operator or facility.	3228

(C) Commission members shall serve four-year terms, except	3229
that when the governor makes initial appointments to the	3230
commission under this chapter, the governor shall appoint three	3231
members to serve four-year terms with not more than two such	3232
members from the same political party, two members to serve	3233
three-year terms with such members not being from the same	3234
political party, and two members to serve two-year terms with such	3235
members not being from the same political party.	3236

(D) Each commission member shall hold office from the date of	3237
appointment until the end of the term for which the member was	3238
appointed. Any member appointed to fill a vacancy occurring before	3239
the expiration of the term for which the member's predecessor was	3240
appointed shall hold office for the remainder of the unexpired	3241
term. Any member shall continue in office after the expiration	3242
date of the member's term until the member's successor takes	3243
office, or until a period of sixty days has elapsed, whichever	3244
occurs first. A vacancy in the commission membership shall be	3245
filled in the same manner as the original appointment.	3246

(E) The governor shall select one member to serve as	3247
chairperson and the commission members shall select one member	3248
from a different party than the chairperson to serve as	3249
vice-chairperson. The governor may remove and replace the	3250
chairperson at any time. No such member shall serve as chairperson	3251
for more than six successive years. The vice-chairperson shall	3252
assume the duties of the chairperson in the absence of the	3253
chairperson. The chairperson and vice-chairperson shall perform	3254
but shall not be limited to additional duties as are prescribed by	3255
commission rule.	3256

(F) A commission member is not required to devote the	3257
member's full time to membership on the commission. Each member of	3258
the commission shall receive compensation of sixty thousand	3259
dollars per year, payable in monthly installments for the first	3260
four years of the commission's existence. Each member shall	3261
receive the member's actual and necessary expenses incurred in the	3262
discharge of the member's official duties.	3263

(G) The governor shall not appoint an individual to the	3264
commission, and an individual shall not serve on the commission,	3265
if the individual has been convicted of or pleaded guilty or no	3266
contest to a disqualifying offense as defined in section 3772.07	3267
of the Revised Code. Members coming under indictment or bill of	3268
information of a disqualifying offense shall resign from the	3269
commission immediately upon indictment.	3270

(H) At least five commission members shall be present for the	3271
commission to meet. The concurrence of four members is necessary	3272
for the commission to take any action. All members shall vote on	3273
the adoption of rules, and the approval of, and the suspension or	3274
revocation of, the licenses of casino operators or management	3275
companies, unless a member has a written leave of absence filed	3276
with and approved by the chairperson.	3277

(I) A commission member may be removed or suspended from	3278
office in accordance with section 3.04 of the Revised Code.	3279

(J) Each commission member, before entering upon the	3280
discharge of the member's official duties, shall make an oath to	3281
uphold the Ohio Constitution and laws of the state of Ohio and	3282
shall give a bond, payable by the commission, to the treasurer of	3283
state, in the sum of ten thousand dollars with sufficient sureties	3284
to be approved by the treasurer of state, which bond shall be	3285
filed with the secretary of state.	3286

(K) The commission shall hold one regular meeting each month	3287
and shall convene other meetings at the request of the chairperson	3288
or a majority of the members. A member who fails to attend at	3289
least three-fifths of the regular and special meetings of the	3290
commission during any two-year period forfeits membership on the	3291
commission. All meetings of the commission shall be open meetings	3292
under section 121.22 of the Revised Code except as otherwise	3293
allowed by law.	3294

Sec. 3772.03. (A) To ensure the integrity of casino gaming,	3295
the commission shall have authority to complete the functions of	3296
licensing, regulating, investigating, and penalizing casino	3297
operators, management companies, holding companies, key employees,	3298
casino gaming employees, and gaming-related vendors. The	3299
commission also shall have jurisdiction over all persons	3300
participating in casino gaming authorized by Section 6(C) of	3301
Article XV, Ohio Constitution, and this chapter.	3302

(B) All rules adopted by the commission under this chapter	3303
shall be adopted under procedures established in Chapter 119. of	3304
the Revised Code. The commission may contract for the services of	3305
experts and consultants to assist the commission in carrying out	3306
its duties under this section.	3307

(C) Within six months of the effective date of this section,	3308
the commission shall adopt initial rules as are necessary for	3309
completing the functions stated in division (A) of this section	3310
and for addressing the subjects enumerated in division (D) of this	3311
section.	3312

(D) The commission shall adopt, and as advisable and	3313
necessary shall amend or repeal, rules that include all of the	3314
following:	3315

(1) The prevention of practices detrimental to the public	3316
interest;	3317

(2) Prescribing the method of applying, and the form of	3318
application, that an applicant for a license under this chapter	3319
must follow as otherwise described in this chapter;	3320

(3) Prescribing the information to be furnished by an	3321
applicant or licensee as described in section 3772.11 of the	3322
Revised Code;	3323

(4) Describing the certification standards and duties of an	3324
independent testing laboratory certified under section 3772.31 of	3325
the Revised Code and the relationship between the commission, the	3326
laboratory, the gaming-related vendor, and the casino operator;	3327

(5) The minimum amount of insurance that must be maintained	3328
by a casino operator, management company, holding company, or	3329
gaming-related vendor;	3330

(6) The approval process for a significant change in	3331
ownership or transfer of control of a licensee as provided in	3332
section 3772.091 of the Revised Code;	3333

(7) The design of gaming supplies, devices, and equipment to	3334
be distributed by gaming-related vendors;	3335

(8) Identifying the casino gaming that is permitted,	3336
identifying the gaming supplies, devices, and equipment, that are	3337
permitted, defining the area in which the permitted casino gaming	3338
may be conducted, and specifying the method of operation according	3339
to which the permitted casino gaming is to be conducted as	3340
provided in section 3772.20 of the Revised Code, and requiring	3341
gaming devices and equipment to meet the standards of this state;	3342

(9) Tournament play in any casino facility;

3343

(10) Establishing and implementing a voluntary exclusion	3344
program that provides all of the following:	3345

(a) Except as provided by commission rule, a person who	3346
participates in the program shall agree to refrain from entering a	3347
casino facility.	3348

(b) The name of a person participating in the program shall	3349
be included on a list of persons excluded from all casino	3350
facilities.	3351

(c) Except as provided by commission rule, no person who	3352
participates in the program shall petition the commission for	3353
admittance into a casino facility.	3354

(d) The list of persons participating in the program and the	3355
personal information of those persons shall be confidential and	3356
shall only be disseminated by the commission to a casino operator	3357
and the agents and employees of the casino operator for purposes	3358
of enforcement and to other entities, upon request of the	3359
participant and agreement by the commission.	3360

(e) A casino operator shall make all reasonable attempts as	3361
determined by the commission to cease all direct marketing efforts	3362
to a person participating in the program.	3363

(f) A casino operator shall not cash the check of a person	3364
participating in the program or extend credit to the person in any	3365
manner. However, the program shall not exclude a casino operator	3366
from seeking the payment of a debt accrued by a person before	3367
participating in the program.	3368

(g) Any and all locations at which a person may register as a	3369
participant in the program shall be published.	3370

(11) Requiring the commission to adopt standards regarding	3371
the marketing materials of a licensed casino operator, including	3372
allowing the commission to prohibit marketing materials that are	3373
contrary to the adopted standards;	3374

(12) Requiring that the records, including financial	3375
statements, of any casino operator, management company, holding	3376
company, and gaming-related vendor be maintained in the manner	3377
prescribed by the commission and made available for inspection	3378
upon demand by the commission, but shall be subject to section	3379
3772.16 of the Revised Code;	3380

(13) Permitting a licensed casino operator, management	3381
company, key employee, or casino gaming employee to question a	3382
person suspected of violating this chapter;	3383

(14) The chips, tokens, tickets, electronic cards, or similar	3384
objects that may be purchased by means of an agreement under which	3385
credit is extended to a wagerer by a casino operator;	3386

(15) Establishing standards for provisional key employee	3387
licenses for a person who is required to be licensed as a key	3388
employee and is in exigent circumstances and standards for	3389
provisional licenses for casino gaming employees who submit	3390
complete applications and are compliant under an instant	3391
background check. A provisional license shall be valid not longer	3392
than three months. A provisional license may be renewed one time,	3393
at the commission's discretion, for an additional three months. In	3394
establishing standards with regard to instant background checks	3395
the commission shall take notice of criminal records checks as	3396
they are conducted under section 311.41 of the Revised Code using	3397
electronic fingerprint reading devices.	3398

(16) Establishing approval procedures for third-party	3399
engineering or accounting firms, as described in section 3772.09	3400
of the Revised Code;	3401

(17) Prescribing the manner in which winnings, compensation	3402
from casino gaming, and gross revenue must be computed and	3403
reported by a licensee as described in Chapter 5753. of the	3404
Revised Code;	3405

(18) Prescribing conditions under which a licensee's license	3406
may be suspended or revoked as described in section 3772.04 of the	3407
Revised Code;	3408

(19) Prescribing the manner and procedure of all hearings to	3409
be conducted by the commission or by any hearing examiner;	3410

(20) Prescribing technical standards and requirements that	3411
are to be met by security and surveillance equipment that is used	3412
at and standards and requirements to be met by personnel who are	3413
employed at casino facilities, and standards and requirements for	3414
the provision of security at and surveillance of casino	3415
facilities;	3416

(21) Prescribing requirements for a casino operator to	3417
provide unarmed security services at a casino facility by licensed	3418
casino employees, and the training that shall be completed by	3419
these employees;	3420

(22) Prescribing standards according to which casino	3421
operators shall keep accounts and standards according to which	3422
casino accounts shall be audited, and establish means of assisting	3423
the tax commissioner in levying and collecting the gross casino	3424
revenue tax levied under section 5753.02 of the Revised Code;	3425

(23) Defining penalties for violation of commission rules and	3426
a process for imposing such penalties subject to the review of the	3427
joint committee on gaming and wagering;	3428

(24) Establishing standards for decertifying contractors that	3429
violate statutes or rules of this state or the federal government;	3430

(25) Establishing standards for the repair of casino gaming	3431
equipment;	3432

(26) Establishing procedures to ensure that casino operators,	3433
management companies, and holding companies are compliant with the	3434
compulsive and problem gambling plan submitted under section	3435
3772.18 of the Revised Code;	3436

(27) Providing for any other thing necessary and proper for	3437
successful and efficient regulation of casino gaming under this	3438
chapter.	3439

(E) The commission shall employ and assign gaming agents as	3440
necessary to assist the commission in carrying out the duties of	3441
this chapter. In order to maintain employment as a gaming agent,	3442
the gaming agent shall successfully complete all continuing	3443
training programs required by the commission and shall not have	3444
been convicted of or pleaded guilty or no contest to a	3445
disqualifying offense as defined in section 3772.07 of the Revised	3446
Code.	3447

(F) The commission and its gaming agents shall have authority	3448
with regard to the detection and investigation of, the seizure of	3449
evidence allegedly relating to, and the apprehension and arrest of	3450
persons allegedly committing gaming offenses, and shall have	3451
access to casino facilities to carry out the requirements of this	3452
chapter.	3453

(G) The commission may eject or exclude or authorize the	3454
ejection or exclusion of and a gaming agent may eject a person	3455
from a casino facility for any of the following reasons:	3456

(1) The person's name is on the list of persons voluntarily	3457
excluding themselves from all casinos in a program established	3458
according to rules adopted by the commission;	3459

(2) The person violates or conspires to violate this chapter	3460
or a rule adopted thereunder; or	3461

(3) The commission determines that the person's conduct or	3462
reputation is such that the person's presence within a casino	3463
facility may call into question the honesty and integrity of the	3464
casino gaming operations or interfere with the orderly conduct of	3465
the casino gaming operations.	3466

(H) A person, other than a person participating in a	3467
voluntary exclusion program, may petition the commission for a	3468
public hearing on the person's ejection or exclusion under this	3469
chapter.	3470

(I) A casino operator or management company shall have the	3471
same authority to eject or exclude a person from the management	3472
company's casino facilities as authorized in division (G) of this	3473
section. The licensee shall immediately notify the commission of	3474
an ejection or exclusion.	3475

(J) The commission shall submit a written annual report with	3476
the governor, president and minority leader of the senate, speaker	3477
and minority leader of the house of representatives, and joint	3478
committee on gaming and wagering before the first day of September	3479
each year. The annual report shall include a statement describing	3480
the receipts and disbursements of the commission, relevant	3481
financial data regarding casino gaming, including gross revenues	3482
and disbursements made under this chapter, actions taken by the	3483
commission, an update on casino operators', management companies',	3484
and holding companies' compulsive and problem gambling plans and	3485
the voluntary exclusion program and list, and any additional	3486
information that the commission considers useful or that the	3487
governor, president or minority leader of the senate, speaker or	3488
minority leader of the house of representatives, or joint	3489
committee on gaming and wagering requests.	3490

Sec. 3772.031. (A) The general assembly finds that the	3491
exclusion or ejection of certain persons from casino facilities is	3492
necessary to effectuate the intents and purposes of this chapter	3493
and to maintain strict and effective regulation of casino gaming.	3494
The commission, by rule, shall provide for a list of persons who	3495
are to be excluded or ejected from a casino facility. Persons	3496
included on the exclusion list shall be identified by name and	3497
physical description. The commission shall publish the exclusion	3498
list on its web site, and shall transmit a copy of the exclusion	3499
list periodically to casino operators, as it is initially issued	3500
and thereafter as it is revised from time to time. A casino	3501
operator shall take steps necessary to ensure that all its key	3502
employees and casino gaming employees are aware of and understand	3503
the exclusion list and its function, and that all its key	3504
employees and casino gaming employees are kept aware of the	3505
content of the exclusion list as it is issued and thereafter	3506
revised from time to time.	3507

(B) The exclusion list may include any person whose presence	3508
in a casino facility is determined by the commission to pose a	3509
threat to the interests of the state, to achieving the intents and	3510
purposes of this chapter, or to the strict and effective	3511
regulation of casino gaming. In determining whether to include a	3512
person on the exclusion list, the commission may consider:	3513

(1) Any prior conviction of a crime that is a felony under	3514
the laws of this state, another state, or the United States, a	3515
crime involving moral turpitude, or a violation of the gaming laws	3516
of this state, another state, or the United States; and	3517

(2) A violation, or a conspiracy to violate, any provision of	3518
this chapter that consists of:	3519

(a) A failure to disclose an interest in a gaming facility	3520
for which the person must obtain a license;	3521

(b) Purposeful evasion of taxes or fees;

3522

(c) A notorious or unsavory reputation that would adversely	3523
affect public confidence and trust that casino gaming is free from	3524
criminal or corruptive elements; or	3525

(d) A violation of an order of the commission or of any other	3526
governmental agency that warrants exclusion or ejection of the	3527
person from a casino facility.	3528

(3) If the person has pending charges or indictments for a	3529
gaming or gambling crime or a crime related to the integrity of	3530
gaming operations in any state;	3531

(4) If the person's conduct or reputation is such that the	3532
person's presence within a casino facility may call into question	3533
the honesty and integrity of the casino gaming operations or	3534
interfere with the orderly conduct of the casino gaming	3535
operations;	3536

(5) If the person is a career or professional offender whose	3537
presence in a casino facility would be adverse to the interest of	3538
licensed gaming in this state;	3539

(6) If the person has a known relationship or connection with	3540
a career or professional offender whose presence in a casino	3541
facility would be adverse to the interest of licensed gaming in	3542
this state;	3543

(7) If the commission has suspended the person's gaming	3544
privileges;	3545

(8) If the commission has revoked the person's licenses	3546
related to this chapter;	3547

(9) If the commission determines that the person poses a	3548
threat to the safety of patrons or employees of a casino facility;	3549

(10) If the person has a history of conduct involving the	3550
disruption of gaming operations within a casino facility.	3551

Race, color, creed, national origin or ancestry, or sex are	3552
not grounds for placing a person on the exclusion list.	3553

(C) The commission shall notify a person of the commission's	3554
intent to include such person on the exclusion list. The notice	3555
shall be provided by personal service, by certified mail to the	3556
person's last known address, or, if service cannot be accomplished	3557
by personal service or certified mail, by publication daily for	3558
two weeks in a newspaper of general circulation within the county	3559
in which the person resides and in a newspaper of general	3560
circulation within each county in which a casino facility is	3561
located.	3562

(D) A person who receives notice of intent to include the	3563
person on the exclusion list is entitled to an adjudication	3564
hearing under Chapter 119. of the Revised Code, except as provided	3565
in this section, in which the person may demonstrate why the	3566
person should not be included on the exclusion list. The person	3567
shall request such an adjudication hearing not later than thirty	3568
days after the person receives the notice by personal service or	3569
certified mail, or not later than thirty days after the last	3570
newspaper publication of the notice. If the adjudication hearing	3571
or any appeal under Chapter 119. of the Revised Code results in an	3572
order that the person should not be included on the exclusion	3573
list, the commission shall publish a revised exclusion list that	3574
does not include the person. The commission also shall notify	3575
casino operators that the person has been removed from the	3576
exclusion list. A casino operator shall take all steps necessary	3577
to ensure its key employees and casino gaming employees are made	3578
aware that the person has been removed from the exclusion list.	3579

(E) This section does not apply to the voluntary exclusion	3580
list created as part of the voluntary exclusion program.	3581

Sec. 3772.032. (A) The permanent joint committee on gaming	3582
and wagering is established. The committee consists of six	3583
members. The speaker of the house of representatives shall appoint	3584
to the committee three members of the house of representatives and	3585
the president of the senate shall appoint to the committee three	3586
members of the senate. Not more than two members appointed from	3587
each chamber may be members of the same political party. The	3588
chairperson shall be from the opposite party as the chairperson of	3589
the joint committee on agency rule review. If the chairperson is	3590
to be from the house of representatives, the speaker of the house	3591
of representatives shall designate a member as the chairperson and	3592
the president of the senate shall designate a member as the	3593
vice-chairperson. If the chairperson is to be from the senate, the	3594
president of the senate shall designate a member as the	3595
chairperson and the speaker of the house of representatives shall	3596
designate a member as the vice-chairperson.	3597

(B) The committee shall:

3598

(1) Review all constitutional amendments, laws, and rules	3599
governing the operation and administration of casino gaming and	3600
all authorized gaming and wagering activities and recommend to the	3601
general assembly and commission any changes it may find desirable	3602
with respect to the language, structure, and organization of those	3603
amendments, laws, or rules;	3604

(2) Make an annual report to the governor and to the general	3605
assembly with respect of the operation and administration of	3606
casino gaming;	3607

(3) Approve all changes of fees and penalties as provided in	3608
this chapter and rules adopted thereunder; and	3609

(4) Study all proposed changes to the constitution and laws	3610
of this state and to the rules adopted by the commission governing	3611
the operation and administration of casino gaming, and report to	3612
the general assembly on their adequacy and desirability as a	3613
matter of public policy.	3614

(C) Any study, or any expense incurred, in furtherance of the	3615
committee's objectives shall be paid for from, or out of, the	3616
casino control commission fund or other appropriation provided by	3617
law. The members shall receive no additional compensation, but	3618
shall be reimbursed for actual and necessary expenses incurred in	3619
the performance of their official duties.	3620

Sec. 3772.033. In carrying out the responsibilities vested in	3621
the commission by this chapter, the commission may do all the	3622
following and may designate any such responsibilities to the	3623
executive director, to the commission's employees, or to the	3624
gaming agents:	3625

(A) Inspect and examine all premises where casino gaming is	3626
conducted or gaming supplies, devices, or equipment are	3627
manufactured, sold, or distributed;	3628

(B) Inspect all gaming supplies, devices, and equipment in or	3629
about a casino facility;	3630

(C) Summarily impound and seize and remove from the casino	3631
facility premises gaming supplies, devices, and equipment for the	3632
purpose of examination and inspection;	3633

(D) Determine any facts, or any conditions, practices, or	3634
other matters, as the commission considers necessary or proper to	3635
aid in the enforcement of this chapter or of a rule adopted	3636
thereunder;	3637

(E) Audit gaming operations, including those that have ceased	3638
operation;	3639

(F) Investigate, for the purpose of prosecution, any	3640
suspected violation of this chapter or rules adopted thereunder;	3641

(G) Investigate as appropriate to aid the commission and to	3642
seek the executive director's advice in adopting rules;	3643

(H) Secure information as is necessary to provide a basis for	3644
recommending legislation for the improvement of this chapter;	3645

(I) Make, execute, and otherwise effectuate all contracts and	3646
other agreements, including contracts for necessary purchases of	3647
goods and services. Except for any contract entered into with	3648
independent testing laboratories under section 3772.31 of the	3649
Revised Code, the commission shall ensure use of Ohio products or	3650
services in compliance with sections 125.09 and 125.11 of the	3651
Revised Code and all rules adopted thereunder.	3652

(J) Employ the services of persons the commission considers	3653
necessary for the purposes of consultation or investigation, and	3654
fix the salaries of, or contract for the services of, legal,	3655
accounting, technical, operational, and other personnel and	3656
consultants;	3657

(K) Secure, by agreement, information and services as the	3658
commission considers necessary from any state agency or other unit	3659
of state government;	3660

(L) Acquire furnishings, equipment, supplies, stationery,	3661
books, and all other things the commission considers necessary or	3662
desirable to successfully and efficiently carry out the	3663
commission's duties and functions; and	3664

(M) Perform all other things the commission considers	3665
necessary to effectuate the intents and purposes of this chapter.	3666
This section shall not prohibit the commission from imposing	3667
administrative discipline, including fines and suspension or	3668
revocation of licenses, on licensees under this chapter if the	3669
licensee is found to be in violation of the commission's rules.	3670

Sec. 3772.034. Absent gross negligence, a casino operator,	3671
management company, holding company, gaming-related vendor, the	3672
state, and employees of those entities are entitled to immunity	3673
from any type of civil liability if a person participating in the	3674
voluntary exclusion program enters a casino facility.	3675

Sec. 3772.04. (A)(1) If, as the result of an investigation,	3676
the commission concludes that a license or finding required by	3677
this chapter should be limited, conditioned, or restricted, or	3678
suspended or revoked, the commission shall conduct an adjudication	3679
under Chapter 119. of the Revised Code.	3680

(2) The commission shall appoint a hearing examiner to	3681
conduct the hearing in the adjudication. A party to the	3682
adjudication may file written objections to the hearing examiner's	3683
report and recommendations not later than the thirtieth day after	3684
they are served upon the party or the party's attorney or other	3685
representative of record. The commission shall not take up the	3686
hearing examiner's report and recommendations earlier than the	3687
thirtieth day after the hearing examiner's report and	3688
recommendations were submitted to the commission.	3689

(3) If the commission finds that a person has violated this	3690
chapter or a rule adopted thereunder, the commission may issue an	3691
order:	3692

(a) Limiting, conditioning, or restricting, or suspending or	3693
revoking, a license issued under this chapter;	3694

(b) Limiting, conditioning, or restricting, or suspending or	3695
revoking, a finding made under this chapter;	3696

(c) Requiring a casino facility to exclude a licensee from	3697
the casino facility or requiring a casino facility not to pay to	3698
the licensee any remuneration for services or any share of	3699
profits, income, or accruals on the licensee's investment in the	3700
casino facility; or	3701

(d) Fining a licensee or other person according to the	3702
penalties adopted by the commission.	3703

(4) An order may be judicially reviewed under section 119.12	3704
of the Revised Code.	3705

(B) For the purpose of conducting any study or investigation,	3706
the commission may direct that public hearings be held at a time	3707
and place, prescribed by the commission, in accordance with	3708
section 121.22 of the Revised Code. The commission shall give	3709
notice of all public hearings in such manner as will give actual	3710
notice to all interested parties.	3711

(C) In the discharge of any duties imposed by this chapter,	3712
the commission may require that testimony be given under oath and	3713
administer such oath, issue subpoenas compelling the attendance of	3714
witnesses and the production of any papers, books, and accounts,	3715
and cause the deposition of any witness. In the event of the	3716
refusal of any person without good cause to comply with the terms	3717
of a subpoena issued by the commission or refusal to testify on	3718
matters about which the person may lawfully be questioned, the	3719
prosecuting attorney of the county in which such person resides,	3720
upon the petition of the commission, may bring a proceeding for	3721
contempt against such person in the court of common pleas of that	3722
county.	3723

(D) When conducting a public hearing, the commission shall	3724
not limit the number of speakers who may testify. However, the	3725
commission may set reasonable time limits on the length of an	3726
individual's testimony or the total amount of time allotted to	3727
proponents and opponents of an issue before the commission.	3728

(E) An administrative law judge appointed by the commission	3729
may conduct a hearing under this chapter and recommend findings of	3730
fact and decisions to the commission.	3731

(F) The commission may rely, in whole or in part, upon	3732
investigations, conclusions, or findings of other casino gaming	3733
commissions or other government regulatory bodies in connection	3734
with licensing, investigations, or other matters relating to an	3735
applicant or licensee under this chapter.	3736

Sec. 3772.05. To carry out the provisions of this chapter and	3737
other enforcement provisions provided for under the laws of this	3738
state, the tax commissioner, the Ohio ethics commission, the	3739
inspector general, and the commission, and their respective	3740
employees, may demand access to and inspect, examine, photocopy,	3741
and audit all books, accounts, records, and memoranda of any	3742
person that is not protected by privilege and that is subject to	3743
the provisions of this chapter, and may examine under oath any	3744
officer, agent, or employee of that person.	3745

Sec. 3772.051. Upon cessation of gaming operations, a former	3746
licensee shall furnish, upon the demand of the commission, books,	3747
papers, and other records as necessary for the commission to audit	3748
the ceased gaming operation. A former licensee shall maintain all	3749
books, papers, and other records for a period of three years after	3750
the cessation of gaming operations. However, if a civil action or	3751
criminal proceeding relating to the former licensee is pending, or	3752
if an administrative adjudication or judicial review of an	3753
administrative adjudication relating to the former licensee is	3754
pending, the former licensee shall maintain all books, papers, and	3755
other records until the matter has been finally determined.	3756

If a person disobeys a subpoena or subpoena duces tecum, or	3757
refuses to testify as directed by a subpoena, the commission shall	3758
request the prosecutor of the county in which the person resides	3759
to apply to the court of common pleas for an order compelling the	3760
person to attend or to produce tangible evidence, or to testify,	3761
as directed by the subpoena or subpoena duces tecum. The court	3762
shall treat the application as if it were disobedience to comply	3763
with a subpoena or subpoena duces tecum issued by the court or a	3764
refusal to testify in the court.	3765

Sec. 3772.06. (A)(1) The commission shall appoint an	3766
executive director who shall serve at the pleasure of the	3767
commission. The executive director is in the unclassified service,	3768
shall devote full time to the duties of the office, and shall hold	3769
no other office or employment. The executive director shall, by	3770
experience and training, possess management skills that equip the	3771
executive director to administer an enterprise of the nature of	3772
the commission. The executive director shall not have a pecuniary	3773
interest in any business organization that holds a license under	3774
this chapter, or that does business with any person licensed under	3775
this chapter. A member of the general assembly, a person who holds	3776
an elective office, or an office holder of a political party is	3777
ineligible to be appointed executive director at the same time as	3778
being such a member or holding such an office. The executive	3779
director shall receive an annual salary in accordance with pay	3780
range 48 of section 124.152 of the Revised Code.	3781

(2) The executive director, before entering upon the	3782
discharge of the executive director's official duties, shall give,	3783
and thereafter shall maintain, bond in the amount of twenty-five	3784
thousand dollars, payable to the state, conditioned upon the	3785
executive director's faithful and proper performance of the	3786
executive director's official duties. The bond shall be issued by	3787
a surety authorized to do business in this state and shall be	3788
filed with the secretary of state. The bond may be an individual	3789
bond or a schedule or blanket bond.	3790

(B)(1) The executive director or a deputy designated in	3791
writing by the executive director shall attend all meetings of the	3792
commission and shall act as its secretary. The executive director	3793
shall keep a record of all commission proceedings and shall keep	3794
the commission's records, files, and documents at the commission's	3795
principal office.	3796

(2) The executive director shall be the chief executive	3797
officer and shall be responsible for keeping all commission	3798
records and supervising and administering casino gaming in	3799
accordance with this chapter, and enforcing all commission rules	3800
adopted under this chapter.	3801

(3) The executive director shall hire staff, including an	3802
assistant director or deputy directors, as necessary to assist the	3803
executive director in the executive director's duties under this	3804
chapter. In appointing employees, the executive director is	3805
subject to section 3772.061 of the Revised Code. The executive	3806
director may employ employees as necessary, unless the commission	3807
determines otherwise. Except as otherwise provided in this	3808
chapter, all costs of administration incurred by the executive	3809
director and the executive director's employees shall be paid out	3810
of the casino control commission fund.	3811

(C) A state agency or other unit of state government shall	3812
cooperate with the commission, and shall provide the commission	3813
with information and services the commission considers necessary	3814
to carry out the commission's duties and functions under this	3815
chapter.	3816

(D) The executive director shall confer at least once each	3817
month with the commission, at which time the executive director	3818
shall advise it regarding the operation and administration of the	3819
commission and casino gaming. The executive director shall make	3820
available at the request of the commission all documents, files,	3821
and other records pertaining to the operation and administration	3822
of the commission and casino gaming. The executive director shall	3823
prepare and make available to the commission each month a complete	3824
and accurate accounting of gross casino gaming revenues, and all	3825
other relevant financial information, including an accounting of	3826
all transfers made from the casino control commission fund.	3827

Sec. 3772.061. The executive director of the commission	3828
shall appoint the number of professional, technical, and clerical	3829
employees that is necessary, in the executive director's	3830
reasonable opinion, for conducting internal audits, as an internal	3831
auditing department, of the commission. The professional and	3832
technical employees so appointed shall be qualified by education,	3833
licensing (if relevant), and experience to perform the internal	3834
audit function successfully and efficiently. These employees,	3835
together with clerical employees necessary for their support,	3836
shall be assigned only to the internal audit function and not to	3837
any other function of the commission.	3838

The internal auditing department, at reasonable intervals and	3839
as necessary, shall conduct internal audits of the commission. The	3840
internal audits shall audit the accounts and transactions of the	3841
commission, ascertain the condition of funds used by the	3842
commission, and make an inventory of the funds and of the assets	3843
under the control of the commission. The report of an internal	3844
audit shall be signed by the employee who was principally	3845
responsible for conducting the internal audit. A copy of the	3846
signed report shall be forwarded to the commission and to the	3847
auditor of state. The report is not a public record that is open	3848
to public inspection and copying until it has been forwarded as	3849
required by the preceding sentence.	3850

Sec. 3772.062. The executive director of the commission	3851
shall enter into an agreement with the department of alcohol and	3852
drug addiction services under which the department provides a	3853
program of gambling and addiction services on behalf of the	3854
commission.	3855

Sec. 3772.07. The following appointing or licensing	3856
authorities shall obtain a criminal records check of the person	3857
who is to be appointed or licensed:	3858

(A) The governor, before appointing an individual as a member	3859
of the commission;	3860

(B) The commission, before appointing an individual as	3861
executive director or a gaming agent;	3862

(C) The commission, before issuing a license for a key	3863
employee or casino gaming employee, and before issuing a license	3864
for each investor, except an institutional investor, for a casino	3865
operator, management company, holding company, or gaming-related	3866
vendor;	3867

(D) The executive director, before appointing an individual	3868
as a professional, technical, or clerical employee of the	3869
commission.	3870

Thereafter, such an appointing or licensing authority shall	3871
obtain a criminal records check of the same individual at	3872
three-year intervals.	3873

The appointing or licensing authority shall provide to each	3874
person of whom a criminal records check is required a copy of the	3875
form and the standard fingerprint impression sheet prescribed	3876
under divisions (C)(1) and (2) of section 109.572 of the Revised	3877
Code. The person shall complete the form and impression sheet and	3878
return them to the appointing or licensing authority. If a person	3879
fails to complete and return the form and impression sheet within	3880
a reasonable time, the person is ineligible to be appointed or	3881
licensed or to continue in the appointment or licensure.	3882

The appointing or licensing authority shall forward the	3883
completed form and impression sheet to the superintendent of the	3884
bureau of criminal identification and investigation. The	3885
appointing or licensing authority shall request the superintendent	3886
also to obtain information from the federal bureau of	3887
investigation, including fingerprint-based checks of the national	3888
crime information databases, and from other states and the federal	3889
government under the national crime prevention and privacy compact	3890
as part of the criminal records check.	3891

The commission shall pay the fee the bureau of criminal	3892
identification and investigation charges for all criminal records	3893
checks conducted under this section. An applicant for a casino	3894
operator, management company, holding company, or gaming-related	3895
vendor license shall reimburse the commission for the amount of	3896
the fee paid on the applicant's behalf. An applicant for a key	3897
employee or casino gaming employee license shall reimburse the	3898
commission for the amount of the fee paid on the applicant's	3899
behalf, unless the applicant is applying at the request of a	3900
casino operator or management company, in which case the casino	3901
operator or management company shall reimburse the commission.	3902

The appointing or licensing authority shall review the	3903
results of a criminal records check. An appointee for a commission	3904
member shall forward the results of the criminal records check to	3905
the president of the senate before the senate advises and consents	3906
to the appointment of the commission member. The appointing or	3907
licensing authority shall not appoint or license or retain the	3908
appointment or licensure of a person a criminal records check	3909
discloses has been convicted of or has pleaded guilty or no	3910
contest to a disqualifying offense. A "disqualifying offense"	3911
means any gambling offense, any theft offense, any offense having	3912
an element of fraud or misrepresentation, any offense having an	3913
element of moral turpitude, and any felony not otherwise included	3914
in the foregoing list, except as otherwise provided in section	3915
3772.10 of the Revised Code.	3916

The report of a criminal records check is not a public record	3917
that is open to public inspection and copying. The commission	3918
shall not make the report available to any person other than the	3919
person who was the subject of the criminal records check; an	3920
appointing or licensing authority; a member, the executive	3921
director, or an employee of the commission; or any court or	3922
agency, including a hearing examiner, in a judicial or	3923
administrative proceeding relating to the person's employment with	3924
the entity requesting the criminal records check in which the	3925
criminal records check is relevant.	3926

Sec. 3772.08. (A) Casino gaming shall be conducted only by	3927
licensed casino operators of the four casino facilities or by a	3928
licensed management company retained by a licensed casino	3929
operator.	3930

(B) A licensed casino operator, licensed management company,	3931
or another person may provide nongaming amenities within the	3932
casino facility.	3933

Sec. 3772.09. (A) No casino operator, management company,	3934
holding company, gaming-related vendor, key employee, or casino	3935
gaming employee shall conduct or participate in conducting casino	3936
gaming without first obtaining a license from the commission.	3937

(B) Before a licensed casino operator may conduct casino	3938
gaming at a casino facility, a licensed casino operator shall	3939
engage a third-party engineering or accounting firm to certify	3940
expenses of its initial investment, as required by section 3772.27	3941
of the Revised Code, and provide documentation to the commission.	3942
The third-party engineering or accounting firm shall be approved	3943
by the commission and shall certify expenses in accordance with	3944
rules adopted by the commission under section 3772.03 of the	3945
Revised Code. The commission may request the department of	3946
administrative services to assist the commission in carrying out	3947
its duties under this section.	3948

Sec. 3772.091. (A) No license issued under this chapter is	3949
transferable. New majority ownership interest or control shall	3950
require a new license. The commission may reopen a licensing	3951
investigation at any time. A significant change in or transfer of	3952
control, as determined by the commission, shall require the filing	3953
of an application for a new license and submission of a license	3954
fee with the commission before any such change or transfer of	3955
control is approved. A change in or transfer of control to an	3956
immediate family member is not considered a significant change	3957
under this section.	3958

(B) As used in this section, "control" means either of the	3959
following:	3960

(1) Either:

3961

(a) Holding fifty per cent or more of the outstanding voting	3962
securities of a licensee; or	3963

(b) For an unincorporated licensee, having the right to fifty	3964
per cent or more of the profits of the licensee, or having the	3965
right in the event of dissolution to fifty per cent or more of the	3966
assets of the licensee.	3967

(2) Having the contractual power presently to designate fifty	3968
per cent or more of the directors of a for-profit or	3969
not-for-profit corporation, or in the case of trusts described in	3970
paragraphs (c)(3) to (5) of 16 C.F.R. 801.1, the trustees of such	3971
a trust.	3972

Sec. 3772.10. (A) In determining whether to grant or maintain	3973
the privilege of a casino operator, management company, holding	3974
company, key employee, casino gaming employee, or gaming-related	3975
vendor license, the Ohio casino control commission shall consider	3976
all of the following, as applicable:	3977

(1) The reputation, experience, and financial integrity of	3978
the applicant, its holding company, if applicable, and any other	3979
person that directly or indirectly controls the applicant;	3980

(2) The financial ability of the applicant to purchase and	3981
maintain adequate liability and casualty insurance and to provide	3982
an adequate surety bond;	3983

(3) The past and present compliance of the applicant and its	3984
affiliates or affiliated companies with casino-related licensing	3985
requirements in this state or any other jurisdiction, including	3986
whether the applicant has a history of noncompliance with the	3987
casino licensing requirements of any jurisdiction;	3988

(4) If the applicant has been indicted, convicted, pleaded	3989
guilty or no contest, or forfeited bail concerning any criminal	3990
offense under the laws of any jurisdiction, either felony or	3991
misdemeanor, not including traffic violations;	3992

(5) If the applicant has filed, or had filed against it a	3993
proceeding for bankruptcy or has ever been involved in any formal	3994
process to adjust, defer, suspend, or otherwise work out the	3995
payment of any debt;	3996

(6) If the applicant has been served with a complaint or	3997
other notice filed with any public body regarding a payment of any	3998
tax required under federal, state, or local law that has been	3999
delinquent for one or more years;	4000

(7) If the applicant is or has been a defendant in litigation	4001
involving its business practices;	4002

(8) If awarding a license would undermine the public's	4003
confidence in the casino gaming industry in this state;	4004

(9) If the applicant meets other standards for the issuance	4005
of a license that the commission adopts by rule, which shall not	4006
be arbitrary, capricious, or contradictory to the expressed	4007
provisions of this chapter.	4008

(B) All applicants for a license under this chapter shall	4009
establish their suitability for a license by clear and convincing	4010
evidence. If the commission determines that a person is eligible	4011
under this chapter to be issued a license as a casino operator,	4012
management company, holding company, key employee, casino gaming	4013
employee, or gaming-related vendor, the commission shall issue	4014
such license for not more than three years, as determined by	4015
commission rule, if all other requirements of this chapter have	4016
been satisfied.	4017

(C) The commission shall not issue a casino operator,	4018
management company, holding company, key employee, casino gaming	4019
employee, or gaming-related vendor license under this chapter to	4020
an applicant if:	4021

(1) The applicant has been convicted of a disqualifying	4022
offense, as defined in section 3772.07 of the Revised Code.	4023

(2) The applicant has submitted an application for license	4024
under this chapter that contains false information.	4025

(3) The applicant is a commission member.

4026

(4) The applicant owns an ownership interest that is unlawful	4027
under this chapter, unless waived by the commission.	4028

(5) The applicant violates specific rules adopted by the	4029
commission related to denial of licensure.	4030

(6) The applicant is a member of or employed by a gaming	4031
regulatory body of a governmental unit in this state, another	4032
state, or the federal government, or is employed by a governmental	4033
unit of this state. This division does not prohibit a casino	4034
operator from hiring special duty law enforcement officers if the	4035
officers are not specifically involved in gaming-related	4036
regulatory functions.	4037

(7) The commission otherwise determines the applicant is	4038
ineligible for the license.	4039

(D)(1) The commission shall investigate the qualifications of	4040
each applicant under this chapter before any license is issued and	4041
before any finding with regard to acts or transactions for which	4042
commission approval is required is made. The commission shall	4043
continue to observe the conduct of all licensees and all other	4044
persons having a material involvement directly or indirectly with	4045
a casino operator, management company, or holding company to	4046
ensure that licenses are not issued to or held by, or that there	4047
is not any material involvement with a casino operator, management	4048
company, or holding company by, an unqualified, disqualified, or	4049
unsuitable person or a person whose operations are conducted in an	4050
unsuitable manner or in unsuitable or prohibited places or	4051
locations.	4052

(2) The executive director may recommend to the commission	4053
that it deny any application, or limit, condition, or restrict, or	4054
suspend or revoke, any license or finding, or impose any fine upon	4055
any licensee or other person according to this chapter and the	4056
rules adopted thereunder.	4057

(3) A license issued under this chapter is a revocable	4058
privilege. No licensee has a vested right in or under any license	4059
issued under this chapter. The initial determination of the	4060
commission to deny, or to limit, condition, or restrict, a license	4061
may be appealed under section 2505.03 of the Revised Code.	4062

(E)(1) An institutional investor otherwise required to be	4063
found suitable or qualified under this chapter and the rules	4064
adopted under this chapter shall be presumed suitable or qualified	4065
upon submitting documentation sufficient to establish	4066
qualifications as an institutional investor and upon certifying	4067
all of the following:	4068

(a) The institutional investor owns, holds, or controls	4069
publicly traded securities issued by a licensee or holding,	4070
intermediate, or parent company of a licensee or in the ordinary	4071
course of business for investment purposes only.	4072

(b) The institutional investor does not exercise influence	4073
over the affairs of the issuer of such securities nor over any	4074
licensed subsidiary of the issuer of such securities.	4075

(c) The institutional investor does not intend to exercise	4076
influence over the affairs of the issuer of such securities, nor	4077
over any licensed subsidiary of the issuer of such securities, in	4078
the future, and that it agrees to notify the commission in writing	4079
within thirty days if such intent changes.	4080

(2) The exercise of voting privileges with regard to publicly	4081
traded securities shall not be deemed to constitute the exercise	4082
of influence over the affairs of a licensee.	4083

(3) The commission shall rescind the presumption of	4084
suitability for an institutional investor at any time if the	4085
institutional investor exercises or intends to exercise influence	4086
or control over the affairs of the licensee.	4087

(4) This division shall not be construed to preclude the	4088
commission from investigating the suitability or qualifications of	4089
an institutional investor if the commission becomes aware of facts	4090
or information that may result in the institutional investor being	4091
found unsuitable or disqualified.	4092

(F) Information provided on the application shall be used as	4093
a basis for a thorough background investigation of each applicant.	4094
A false or incomplete application is cause for denial of a license	4095
by the commission. All applicants and licensees shall consent to	4096
inspections, searches, and seizures and to the disclosure to the	4097
commission and its agents of confidential records, including tax	4098
records, held by any federal, state, or local agency, credit	4099
bureau, or financial institution and to provide handwriting	4100
exemplars, photographs, fingerprints, and information as	4101
authorized in this chapter and in rules adopted by the commission.	4102

Sec. 3772.11. (A) A person may apply to the commission for a	4103
casino operator, management company, or holding company license to	4104
conduct casino gaming at a casino facility as provided in this	4105
chapter. The application shall be made under oath on forms	4106
provided by the commission and shall contain information as	4107
prescribed by rule, including, but not limited to, all of the	4108
following:	4109

(1) The name, business address, business telephone number,	4110
social security number, and, where applicable, the federal tax	4111
identification number of any applicant;	4112

(2) The identity of every person having a greater than one	4113
per cent direct or indirect interest in the applicant casino	4114
facility for which the license is sought for publicly traded	4115
companies or greater than one per cent for privately held	4116
companies;	4117

(3) An identification of any business, including the state of	4118
incorporation or registration if applicable, in which an	4119
applicant, or the spouse or children of an applicant, has an	4120
equity interest of more than five per cent;	4121

(4) The name of any casino operator, management company,	4122
holding company, and gaming-related vendor in which the applicant	4123
has an equity interest of at least five per cent;	4124

(5) If an applicant has ever applied for or has been granted	4125
any gaming license or certificate issued by a licensing authority	4126
in Ohio or any other jurisdiction that has been denied,	4127
restricted, suspended, revoked, or not renewed and a statement	4128
describing the facts and circumstances concerning the application,	4129
denial, restriction, suspension, revocation, or nonrenewal,	4130
including the licensing authority, the date each action was taken,	4131
and the reason for each action;	4132

(6) If an applicant has ever filed or had filed against it a	4133
civil or administrative action or proceeding in bankruptcy,	4134
including the date of filing, the name and location of the court,	4135
the case caption, the docket number, and the disposition;	4136

(7) The name and business telephone number of any attorney	4137
representing an applicant in matters before the commission;	4138

(8) Information concerning the amount, type of tax, the	4139
taxing agency, and times involved, if the applicant has filed or	4140
been served with a complaint or notice filed with a public body	4141
concerning a delinquency in the payment of or a dispute over a	4142
filing concerning the payment of a tax required under federal,	4143
state, or local law;	4144

(9) A description of any proposed casino gaming operation and	4145
related casino enterprises, including the type of casino facility,	4146
location, expected economic benefit to the community, anticipated	4147
or actual number of employees, any statement from an applicant	4148
regarding compliance with federal and state affirmative action	4149
guidelines, projected or actual admissions, projected or actual	4150
gross receipts, and scientific market research;	4151

(10) Financial information in the manner and form prescribed	4152
by the commission;	4153

(11) If an applicant has directly made a political	4154
contribution, loan, donation, or other payment of one hundred	4155
dollars or more to a statewide office holder, a member of the	4156
general assembly, a local government official elected in a	4157
jurisdiction where a casino facility is located, or a ballot issue	4158
not more than one year before the date the applicant filed the	4159
application and all information relating to the contribution,	4160
loan, donation, or other payment;	4161

(12) Any criminal conviction; and

4162

(13) Other information required by the commission under rules	4163
adopted by the commission.	4164

(B) Any holding company or management company, its directors,	4165
executive officers, members, managers, and any shareholder who	4166
holds more than five per cent ownership interest of a holding	4167
company or management company shall be required to submit the same	4168
information as required by an applicant under this section.	4169

Sec. 3772.111. In determining whether to grant a casino	4170
operator license, the commission shall also consider:	4171

(A) The facilities or proposed facilities for the conduct of	4172
casino gaming;	4173

(B) The prospective total revenue to be collected by the	4174
state from the conduct of casino gaming;	4175

(C) The extent to which the applicant exceeds or meets other	4176
standards adopted by the commission.	4177

Sec. 3772.112. Before a license is issued to a casino	4178
operator, the casino operator shall post, and thereafter shall	4179
maintain, a surety bond in the amount of one million dollars	4180
payable to the state, conditioned on the casino operator complying	4181
with Section 6(C) of Article XV, Ohio Constitution, this chapter,	4182
and the rules adopted under this chapter. The bond shall be issued	4183
by a surety that is licensed to do business in this state, and	4184
shall be approved by the commission. The total aggregate liability	4185
of the surety on the bond is limited to the amount specified in	4186
the bond. The surety shall not cancel the bond unless the surety	4187
has given the commission, in the event of nonpayment of premium,	4188
ten days' notice of the intention to cancel, and in the event of	4189
any other cause, thirty days' notice of the intention to cancel.	4190
If the bond is to be canceled, and if the casino operator fails to	4191
post and maintain a new surety bond in the specified amount on or	4192
before the day of cancellation, the casino operator's license is	4193
void.	4194

Sec. 3772.12. (A) A person may apply for a gaming-related	4195
vendor license. All applications shall be made under oath.	4196

(B) A person who holds a gaming-related vendor's license is	4197
authorized to sell or lease, and to contract to sell or lease,	4198
equipment and supplies to any licensee involved in the ownership	4199
or management of a casino facility.	4200

(C) Gambling supplies and equipment shall not be distributed	4201
unless supplies and equipment conform to standards adopted in	4202
rules adopted by the commission.	4203

Sec. 3772.121. (A) The commission may issue a gaming-related	4204
vendor's license under this chapter to an applicant who has:	4205

(1) Applied for the gaming-related vendor's license;

4206

(2) Paid a nonrefundable license fee as described in section	4207
3772.17 of the Revised Code, which shall cover all actual costs	4208
generated by each licensee and all background checks;	4209

(3) Submitted two sets of the applicant's fingerprints; and

4210

(4) Been determined by the commission as eligible for a	4211
gaming-related vendor's license.	4212

(B) A gaming-related vendor shall furnish to the commission a	4213
list of all equipment, devices, and supplies offered for sale or	4214
lease in connection with casino games authorized under this	4215
chapter.	4216

(C) A gaming-related vendor's equipment, devices, or supplies	4217
that are used by a person in an unauthorized casino gaming	4218
operation shall be forfeited to the state.	4219

Sec. 3772.13. (A) No person may be employed as a key employee	4220
unless the person is the holder of a valid key employee license	4221
issued by the commission.	4222

(B) Each applicant shall, before the issuance of any key	4223
employee license, produce information, documentation, and	4224
assurances as are required by this chapter and rules adopted	4225
thereunder. In addition, each applicant shall, in writing,	4226
authorize the examination of all bank accounts and records as may	4227
be deemed necessary by the commission.	4228

(C) To be eligible for a key employee license, the applicant	4229
shall be at least twenty-one years of age and shall meet the	4230
criteria set forth by rule by the commission.	4231

(D) Each application for a key employee license shall be on a	4232
form prescribed by the commission and shall contain all	4233
information required by the commission. The applicant shall set	4234
forth in the application if the applicant has been issued prior	4235
gambling-related licenses; if the applicant has been licensed in	4236
any other state under any other name, and, if so, the name under	4237
which the license was issued and the applicant's age at the time	4238
the license was issued; any criminal conviction the applicant has	4239
had; and if a permit or license issued to the applicant in any	4240
other state has been suspended, restricted, or revoked, and, if	4241
so, the cause and the duration of each action.	4242

(E) Each applicant shall submit with each application, on a	4243
form provided by the commission, two sets of fingerprints and a	4244
photograph. The commission shall charge each applicant an	4245
application fee set by the commission to cover all actual costs	4246
generated by each licensee and all background checks under this	4247
section and section 3772.07 of the Revised Code.	4248

(F)(1) The casino operator, management company, or holding	4249
company by whom a person is employed as a key employee shall	4250
terminate the person's employment in any capacity requiring a	4251
license under this chapter and shall not in any manner permit the	4252
person to exercise a significant influence over the operation of a	4253
casino facility if:	4254

(a) The person does not apply for and receive a key employee	4255
license within three months of being issued a provisional license,	4256
as established under commission rule.	4257

(b) The person's application for a key employee license is	4258
denied by the commission.	4259

(c) The person's key employee license is revoked by the	4260
commission.	4261

The commission shall notify the casino operator, management	4262
company, or holding company who employs such a person by certified	4263
mail of any such finding, denial, or revocation.	4264

(2) A casino operator, management company, or holding company	4265
shall not pay to a person whose employment is terminated under	4266
division (F)(1) of this section, any remuneration for any services	4267
performed in any capacity in which the person is required to be	4268
licensed, except for amounts due for services rendered before	4269
notice was received under that division. A contract or other	4270
agreement for personal services or for the conduct of any casino	4271
gaming at a casino facility between a casino operator, management	4272
company, or holding company and a person whose employment is	4273
terminated under division (F)(1) of this section may be terminated	4274
by the casino operator, management company, or holding company	4275
without further liability on the part of the casino operator,	4276
management company, or holding company. Any such contract or other	4277
agreement is deemed to include a term authorizing its termination	4278
without further liability on the part of the casino operator,	4279
management company, or holding company upon receiving notice under	4280
division (F)(1) of this section. That a contract or other	4281
agreement does not expressly include such a term is not a defense	4282
in any action brought to terminate the contract or other	4283
agreement, and is not grounds for relief in any action brought	4284
questioning termination of the contract or other agreement.	4285

(3) A casino operator, management company, or holding	4286
company, without having obtained the prior approval of the	4287
commission, shall not enter into any contract or other agreement	4288
with a person who has been found unsuitable, who has been denied a	4289
license, or whose license has been revoked under division (F)(1)	4290
of this section, or with any business enterprise under the control	4291
of such a person, after the date on which the casino operator,	4292
management company, or holding company receives notice under that	4293
division.	4294

Sec. 3772.131. (A) All casino gaming employees are required	4295
to have a casino gaming employee license. "Casino gaming employee"	4296
means the following and their supervisors:	4297

(1) Individuals involved in operating a casino gaming pit,	4298
including dealers, shills, clerks, hosts, and junket	4299
representatives;	4300

(2) Individuals involved in handling money, including	4301
cashiers, change persons, count teams, and coin wrappers;	4302

(3) Individuals involved in operating casino games;

4303

(4) Individuals involved in operating and maintaining slot	4304
machines, including mechanics, floor persons, and change and	4305
payoff persons;	4306

(5) Individuals involved in security, including guards and	4307
game observers;	4308

(6) Individuals with duties similar to those described in	4309
divisions (A)(1) to (5) of this section or other persons as the	4310
commission determines. "Casino gaming employee" does not include	4311
an individual whose duties are related solely to nongaming	4312
activities such as entertainment, hotel operation, maintenance, or	4313
preparing or serving food and beverages.	4314

(B) The commission may issue a casino gaming employee license	4315
to an applicant after it has determined that the applicant is	4316
eligible for a license under rules adopted by the commission and	4317
paid any applicable fee. All applications shall be made under	4318
oath.	4319

(C) To be eligible for a casino gaming employee license, an	4320
applicant shall be at least twenty-one years of age.	4321

(D) Each application for a casino gaming employee license	4322
shall be on a form prescribed by the commission and shall contain	4323
all information required by the commission. The applicant shall	4324
set forth in the application if the applicant has been issued	4325
prior gambling-related licenses; if the applicant has been	4326
licensed in any other state under any other name, and, if so, the	4327
name under which the license was issued and the applicant's age at	4328
the time the license was issued; any criminal conviction the	4329
applicant has had; and if a permit or license issued to the	4330
applicant in any other state has been suspended, restricted, or	4331
revoked, and, if so, the cause and the duration of each action.	4332

(E) Each applicant shall submit with each application, on a	4333
form provided by the commission, two sets of the applicant's	4334
fingerprints and a photograph. The commission shall charge each	4335
applicant an application fee to cover all actual costs generated	4336
by each licensee and all background checks.	4337

Sec. 3772.14. (A) After notice and opportunity for an	4338
adjudication conducted under Chapter 119. of the Revised Code, the	4339
commission may suspend, revoke, or refuse to issue or renew a	4340
license in accordance with rules adopted by the commission and the	4341
commission may reopen a licensing hearing at any time.	4342

(B) Without in any manner limiting the authority of the	4343
commission to impose the level and type of discipline it may	4344
consider appropriate, the commission may take into consideration:	4345

(1) If the licensee knew or reasonably should have known that	4346
the action complained of was a violation of any law, regulation,	4347
or condition on the licensee's license;	4348

(2) If the licensee has previously been disciplined by the	4349
commission;	4350

(3) If the licensee has previously been subject to discipline	4351
by the commission concerning the violation of any law, regulation,	4352
or condition of the licensee's license;	4353

(4) If the licensee reasonably relied upon professional	4354
advice from a lawyer, doctor, accountant, or other recognized	4355
professional that was relevant to the action resulting in the	4356
violation;	4357

(5) If the licensee or licensee's employer had a reasonably	4358
constituted and functioning compliance program;	4359

(6) If the imposition of a condition requiring the licensee	4360
to establish and implement a written self-enforcement and	4361
compliance program would assist in ensuring the licensee's future	4362
compliance with all statutes, regulations, and conditions of the	4363
license;	4364

(7) If the licensee realized a pecuniary gain from the	4365
violation;	4366

(8) If the amount of any fine or other penalty imposed would	4367
result in disgorgement of any gains unlawfully realized by the	4368
licensee;	4369

(9) If the violation was caused by an officer or employee of	4370
the licensee, the level of authority of the individual who caused	4371
the violation;	4372

(10) If the individual who caused the violation acted within	4373
the scope of the individual's authority as granted by the	4374
licensee;	4375

(11) The adequacy of any training programs offered by the	4376
licensee or licensee's employer that were relevant to the activity	4377
which resulted in the violation;	4378

(12) If the licensee's action substantially deviated from	4379
industry standards and customs;	4380

(13) The extent to which the licensee cooperated with the	4381
commission during the investigation of the violation;	4382

(14) If the licensee has initiated remedial measures to	4383
prevent similar violations;	4384

(15) The magnitude of penalties imposed on other licensees	4385
for similar violations;	4386

(16) The proportionality of the penalty in relation to the	4387
misconduct;	4388

(17) The extent to which the amount of any fine imposed would	4389
punish the licensee for the conduct and deter future violations;	4390

(18) Any mitigating factors offered by the licensee; and

4391

(19) Any other factors the commission in its sole and	4392
absolute discretion may consider relevant.	4393

Sec. 3772.15. (A) Unless a license issued under this chapter	4394
is suspended, expires, or is revoked, the license shall be renewed	4395
for not more than three years, as determined by commission rule,	4396
after a determination by the commission that the licensee is in	4397
compliance with this chapter and rules authorized by this chapter	4398
and after the licensee pays a fee.	4399

(B) A licensee shall undergo a complete investigation at	4400
least every three years, as determined by commission rule, to	4401
determine that the licensee remains in compliance with this	4402
chapter.	4403

(C) Notwithstanding division (B) of this section, the	4404
commission may investigate a licensee at any time the commission	4405
determines it is necessary to ensure that the licensee remains in	4406
compliance with this section.	4407

(D) The holder of a license shall bear the cost of an	4408
investigation, except key employees and casino gaming employees	4409
who are employed by a casino operator, in which case the casino	4410
operator shall pay the investigation cost.	4411

Sec. 3772.16. (A) Any information concerning the following	4412
submitted, collected, or gathered as part of an application to the	4413
commission for a license under this chapter is confidential and	4414
not subject to disclosure as a record under section 149.43 of the	4415
Revised Code:	4416

(1) A minor child of an applicant;

4417

(2) The social security number of an applicant or the spouse	4418
of an applicant;	4419

(3) The home telephone number of an applicant or the spouse	4420
or children of an applicant;	4421

(4) An applicant's birth certificate;

4422

(5) The driver's license number of an applicant or the	4423
applicant's spouse;	4424

(6) The name or address of a previous spouse of the	4425
applicant;	4426

(7) The date of birth of the spouse of an applicant;

4427

(8) The place of birth of the spouse of an applicant;

4428

(9) The personal financial information and records of an	4429
applicant or the spouse or minor child of an applicant, including	4430
tax returns and information, and records of criminal proceedings;	4431

(10) Any information concerning a victim of domestic	4432
violence, sexual assault, or stalking;	4433

(11) The electronic mail address of the spouse or family	4434
member of the applicant;	4435

(12) An applicant's home addresses; and

4436

(13) Any trade secret.

4437

(B) Notwithstanding any other law, upon written request from	4438
a person, the commission shall provide the following information	4439
to the person except as provided in this chapter:	4440

(1) The information provided under this chapter concerning a	4441
licensee or an applicant;	4442

(2) The amount of the wagering tax and admission tax paid	4443
daily to the state by a licensed applicant or an operating agent;	4444
and	4445

(3) A copy of a letter providing the reasons for the denial	4446
of an applicant's license or an operating agent's contract and a	4447
copy of a letter providing the reasons for the commission's	4448
refusal to allow an applicant to withdraw the applicant's	4449
application, but with confidential information redacted if that	4450
information is the reason for the denial or refusal to withdraw.	4451

(C) In addition to information that is confidential under	4452
division (A) of this section, medical records, trade secrets,	4453
patents or exclusive licenses, and marketing materials maintained	4454
by the commission concerning a person who holds, held, or has	4455
applied for a license under this chapter is confidential and not	4456
subject to section 149.43 of the Revised Code.	4457

(D) The individual's name, the individual's place of	4458
employment, the individual's job title, and the individual's	4459
gaming experience that is provided for an individual who holds,	4460
held, or has applied for a license under this chapter is not	4461
confidential. The reason for denial or revocation of a license or	4462
for disciplinary action against the individual and information	4463
submitted by the individual for a felony waiver request is not	4464
confidential.	4465

(E) An individual who holds, held, or has applied for a	4466
license under this chapter may waive the confidentiality	4467
requirements of division (A) of this section.	4468

Sec. 3772.17. (A) The upfront license fee to obtain a license	4469
as a casino operator shall be fifty million dollars per casino	4470
facility, which shall be deposited into the economic development	4471
programs fund, which is created in the state treasury. New casino	4472
operator, management company, and holding company license and	4473
renewal license fees shall be set by rule, subject to the review	4474
of the joint committee on gaming and wagering.	4475

(B) The fee to obtain an application for a casino operator,	4476
management company, or holding company license shall be one	4477
million five hundred thousand dollars per application. The	4478
application fee shall be deposited into the casino control	4479
commission fund. The application fee is nonrefundable.	4480

(C) The license fees for a gaming-related vendor shall be set	4481
by rule, subject to the review of the joint committee on gaming	4482
and wagering. Additionally, the commission may assess an applicant	4483
a reasonable fee in the amount necessary to process a	4484
gaming-related vendor license application.	4485

(D) The license fees for a key employee shall be set by rule,	4486
subject to the review of the joint committee on gaming and	4487
wagering. Additionally, the commission may assess an applicant a	4488
reasonable fee in the amount necessary to process a key employee	4489
license application. If the license is being sought at the request	4490
of a casino operator, such fees shall be paid by the casino	4491
operator.	4492

(E) The license fees for a casino gaming employee shall be	4493
set by rule, subject to the review of the joint committee on	4494
gaming and wagering. If the license is being sought at the request	4495
of a casino operator, the fee shall be paid by the casino	4496
operator.	4497

Sec. 3772.18. (A) Each casino operator, management company,	4498
and holding company involved in the application and ownership or	4499
management of a casino facility shall provide to the commission as	4500
applicable:	4501

(1) An annual balance sheet;

4502

(2) An annual income statement;

4503

(3) An annual audited financial statement;

4504

(4) A list of the stockholders or other persons having at	4505
least a five per cent ownership interest in the casino operator,	4506
management company, or holding company and any other information	4507
the commission considers necessary for the effective	4508
administration of this chapter;	4509

(5) Notification of any material changes to the applicant's	4510
or licensee's stockholders must be provided to the commission	4511
within sixty days of the change. Notification of any refinancing	4512
and debt issuance shall be in accordance with rules adopted by the	4513
commission under Chapter 119. of the Revised Code; and	4514

(6) An applicant's compulsive and problem gambling plan. A	4515
casino operator shall submit an annual summary of its compulsive	4516
and problem gambling plan to the commission. The plan at a minimum	4517
shall contain the following elements:	4518

(a) The goals of the plan and procedures and timetables to	4519
implement the plan;	4520

(b) The identification of the individual who will be	4521
responsible for the implementation and maintenance of the plan;	4522

4523

(i) The commitment of the casino operator to train	4524
appropriate employees;	4525

(ii) The duties and responsibilities of the employees	4526
designated to implement or participate in the plan;	4527

(iii) The responsibility of patrons with respect to	4528
responsible gambling;	4529

(iv) Procedures for providing information to individuals	4530
regarding community, public and private treatment services,	4531
gamblers anonymous programs, and similar treatment or addiction	4532
therapy programs designed to prevent, treat, or monitor compulsive	4533
and problem gamblers and to counsel family members;	4534

(v) The provision of printed material to educate patrons	4535
about compulsive and problem gambling and to inform them about	4536
treatment services available to compulsive and problem gamblers	4537
and their families;	4538

(vi) The employee training program;

4539

(vii) Procedures to prevent underage gambling;

4540

(viii) Procedures to prevent intoxicated patrons from	4541
gambling;	4542

(ix) The plan for posting signs within the casino facility	4543
containing gambling treatment information.	4544

(B) Each casino operator shall submit quarterly updates and	4545
an annual report to the commission of its adherence to the plans	4546
and goals submitted under division (A) of this section.	4547

(C) Preference shall be given to each of the following to	4548
train employees for casino-related employment opportunities:	4549

(1) State institutions of higher education as defined in	4550
section 3345.011 of the Revised Code;	4551

(2) Private career schools holding program authorizations	4552
issued by the state board of career colleges and schools under	4553
division (C) of section 3332.05 of the Revised Code;	4554

(3) Private institutions exempt from regulation under Chapter	4555
3332. of the Revised Code as prescribed in section 3333.046 of the	4556
Revised Code.	4557

Sec. 3772.19. A person shall not hold a majority ownership	4558
interest in, or be a management company for, more than two casino	4559
facilities at any one time. A person shall not hold a majority	4560
ownership interest in, or be a management company, for more than	4561
two tracks at which horse racing where the pari-mutuel system of	4562
wagering is conducted at any one time, of which not more than one	4563
shall be a track for thoroughbred horses.	4564

Sec. 3772.20. (A) A maximum of five thousand slot machines	4565
may be operated at a casino facility. Each casino operator for	4566
each casino facility shall determine the total number of slot	4567
machines in their facility, up to a maximum of five thousand slot	4568
machines that may be operated at such casino facility. There shall	4569
be no limit on the number of table games allowed at each casino	4570
facility.	4571

(B) Any slot machine game or table game currently authorized	4572
in, and any future slot machine or table game authorized in, the	4573
states of Indiana, Michigan, Pennsylvania, and West Virginia may	4574
be conducted at casino facilities in this state at the discretion	4575
of a licensed casino operator but only after being approved, upon	4576
application by a licensed casino operator, by the commission.	4577

(C) Minimum and maximum wagers on casino gaming shall be	4578
determined by casino operators, subject to the commission's	4579
approval.	4580

(D) No slot machine shall be set to pay out less than the	4581
theoretical payout percentage, which shall be not less than	4582
eighty-five per cent, as specifically approved by the commission.	4583
The commission shall adopt rules that define the theoretical	4584
payout percentage of a slot machine based on the total value of	4585
the jackpots expected to be paid by a slot machine divided by the	4586
total value of slot machine wagers expected to be made on that	4587
slot machine during the same portion of the game cycle. In	4588
determining the theoretical payout percentage, the commission may	4589
consider market conditions, the payout percentage in other states,	4590
the impact on gaming within the market, or any other factor the	4591
commission deems relevant. The commission may adjust the payout	4592
percentage at any time.	4593

Sec. 3772.21. (A) Casino gaming equipment and supplies	4594
customarily used in conducting casino gaming shall be purchased or	4595
leased only from gaming-related vendors licensed under this	4596
chapter. A management company owning casino gaming devices,	4597
supplies, and equipment shall be licensed as a gaming-related	4598
vendor under this chapter.	4599

(B) Annually, a gaming-related vendor shall furnish to the	4600
commission a list of all equipment, devices, and supplies offered	4601
for sale or lease in connection with casino gaming authorized	4602
under this chapter.	4603

(C) A gaming-related vendor shall keep books and records for	4604
the furnishing of equipment, devices, and supplies to gaming	4605
operations separate from books and records of any other business	4606
operated by the gaming-related vendor. A gaming-related vendor	4607
shall file a quarterly return with the commission listing all	4608
sales and leases. A gaming-related vendor shall permanently affix	4609
the gaming-related vendor's name to all of the gaming-related	4610
vendor's equipment, devices, and supplies for casino gaming	4611
operations.	4612

(D) A gaming-related vendor's equipment, devices, or supplies	4613
that are used by a person in an unauthorized casino gaming	4614
operation shall be forfeited to the commission.	4615

Sec. 3772.22. (A) All casino facility operations shall use a	4616
cashless wagering system whereby all wagerers' money is converted	4617
to chips, tokens, tickets, electronic cards, or other instruments	4618
of value at the request of the wagerer that may only be used for	4619
wagering at a casino facility. Wagering shall not be conducted	4620
with money or other negotiable currency.	4621

(B) Wagers may be received only from a person present at a	4622
casino facility. A wagerer present at a casino facility shall not	4623
place or attempt to place a wager on behalf of an individual who	4624
is not present at the casino facility.	4625

Sec. 3772.23. (A) All tokens, chips, or electronic cards that	4626
are used to make wagers shall be purchased from the casino	4627
operator or management company while at a casino facility that has	4628
been approved by the commission. Chips, tokens, tickets,	4629
electronic cards, or similar objects may be used while at the	4630
casino facility only for the purpose of making wagers on casino	4631
games.	4632

(B) Casino operators and management companies shall not do	4633
any of the following:	4634

(1) Obtain a license to operate a check-cashing business	4635
under sections 1315.01 to 1315.30 of the Revised Code;	4636

(2) Obtain a license to provide loans under sections 1321.01	4637
to 1321.19 of the Revised Code;	4638

(3) Obtain a license to provide loans under sections 1321.35	4639
to 1321.48 of the Revised Code.	4640

Sec. 3772.24. (A) An employee of a casino facility who is	4641
between eighteen and twenty-one years of age may be present in the	4642
area of a casino facility where casino gaming is being conducted,	4643
as long as the employee's duties are related solely to nongaming	4644
activities. An individual who is less than twenty-one years of age	4645
may enter a designated area of a casino facility where casino	4646
gaming is being conducted, as established by the commission, to	4647
pass to another area where casino gaming is not being conducted.	4648
An individual who is less than twenty-one years of age shall not	4649
make a wager under this chapter.	4650

(B) Casino operators shall notify the commission of the days	4651
and hours during which casino gaming will be conducted.	4652

Sec. 3772.25. The following are not subject to, or limited	4653
by, the requirements of this chapter or Section 6(C) of Article	4654
XV, Ohio Constitution:	4655

(A) Charitable gaming authorized by Chapter 2915. of the	4656
Revised Code;	4657

(B) Charitable bingo authorized by Section 6 of Article XV,	4658
Ohio Constitution, and as authorized by Chapter 2915. of the	4659
Revised Code;	4660

(C) Lottery games as authorized by Section 6 of Article XV,	4661
Ohio Constitution; and	4662

(D) Pari-mutuel wagering authorized by Chapter 3769. of the	4663
Revised Code.	4664

Sec. 3772.26. (A) Each of the four casino facilities shall be	4665
subject to all applicable state laws and local ordinances related	4666
to health and building codes, or any related requirements and	4667
provisions. Notwithstanding the foregoing, no local zoning, land	4668
use laws, subdivision regulations or similar provisions shall	4669
prohibit the development or operation of the four casino	4670
facilities, or casino gaming set forth herein, provided that no	4671
casino facility shall be located in a district zoned exclusively	4672
residential as of January 1, 2009.	4673

(B) No municipal corporation or other political subdivision	4674
in which a casino facility is located shall be required to provide	4675
or improve infrastructure, appropriate property, or otherwise take	4676
any affirmative legislative or administrative action to assist	4677
development or operation of a casino facility, regardless of the	4678
source of funding but if such action is essential to the	4679
development or operation of a casino facility, the municipal	4680
corporation or other political subdivision may charge the casino	4681
operator for any costs incurred for such action.	4682

Sec. 3772.27. Each initial licensed casino operator of each	4683
of the four casino facilities shall make an initial investment of	4684
at least two hundred fifty million dollars for the development of	4685
each casino facility.	4686

Sec. 3772.28. (A) A casino operator shall not enter into a	4687
debt transaction without the approval of the commission. The	4688
casino operator shall submit, in writing, a request for approval	4689
of a debt transaction that contains at least the following	4690
information:	4691

(1) The names and addresses of all parties to the debt	4692
transaction;	4693

(2) The amount of the funds involved;

4694

(3) The type of debt transaction;

4695

(4) The source of the funds to be obtained;

4696

(5) All sources of collateral;

4697

(6) The purpose of the debt transaction;

4698

(7) The terms of the debt transaction;

4699

(8) Any other information deemed necessary by the commission.

4700

(B) As used in this section, "debt transaction" means a	4701
transaction by a casino operator concerning a casino facility	4702
totaling five hundred thousand dollars or more in which a casino	4703
operator acquires debt, including bank financing, private debt	4704
offerings, and any other transaction that results in the	4705
encumbrance of assets.	4706

Sec. 3772.29. All shipments of gaming supplies, devices, and	4707
equipment, including slot machines, into this state are exempt	4708
from section (2) of "An Act to Prohibit Transportation of Gambling	4709
Devices in Interstate and Foreign Commerce," 64 Stat. 1134, 15	4710
U.S.C. 1171-1177.	4711

Sec. 3772.30. (A) If any person violates this chapter or a	4712
rule adopted thereunder, the attorney general has a cause of	4713
action to restrain the violation. Such an action is a civil	4714
action, governed by the Rules of Civil Procedure. Upon receiving a	4715
request from the commission or the executive director, the	4716
attorney general shall commence and prosecute such an action to	4717
completion. The court shall give priority to such an action over	4718
all other civil actions. Such an action does not preclude an	4719
administrative or criminal proceeding on the same facts.	4720

(B) The attorney general may enter into agreements with any	4721
state or local law enforcement agency to carry out its duties.	4722

(C) A sheriff, chief of police, and prosecuting attorney	4723
shall furnish to the commission, on prescribed forms, all	4724
information obtained during the course of any substantial	4725
investigation or prosecution if it appears a violation of this	4726
chapter has occurred. Any such information is not a public record,	4727
as defined in section 149.43 of the Revised Code, until such	4728
information would otherwise become a public record.	4729

Sec. 3772.31. (A) The commission, by and through the	4730
executive director of the commission and as required under section	4731
125.05 of the Revised Code, may enter into contracts necessary to	4732
ensure the proper operation and reporting of all casino gaming	4733
authorized under this chapter. The commission may determine it to	4734
be necessary and adopt rules to authorize a central system. The	4735
system shall be operated by or under the commission's control. If	4736
the commission determines that a central system is necessary and	4737
adopts rules authorizing a central system, casino operators shall	4738
be responsible for the costs of the central system as it relates	4739
to casino facilities.	4740

(B) The commission shall certify independent testing	4741
laboratories to scientifically test and technically evaluate all	4742
slot machines, mechanical, electromechanical, or electronic table	4743
games, slot accounting systems, and other electronic gaming	4744
equipment for compliance with this chapter. The certified	4745
independent testing laboratories shall be accredited by a national	4746
accreditation body. The commission shall certify an independent	4747
testing laboratory if it is competent and qualified to	4748
scientifically test and evaluate electronic gaming equipment for	4749
compliance with this chapter and to otherwise perform the	4750
functions assigned to an independent testing laboratory under this	4751
chapter. An independent testing laboratory shall not be owned or	4752
controlled by, or have any interest in, a gaming-related vendor of	4753
electronic gaming equipment. The commission shall prepare a list	4754
of certified independent testing laboratories from which	4755
independent testing laboratories shall be chosen for all purposes	4756
under this chapter.	4757

Sec. 3772.32. (A) As used in this section, "conservator"	4758
means a person appointed by a court of common pleas as a fiduciary	4759
to temporarily manage and control a casino facility.	4760

(B) The commission shall adopt rules under Chapter 119. of	4761
the Revised Code relating to the administration of a casino	4762
facility by a conservator.	4763

(C) The commission may petition the court of common pleas of	4764
the county in which the casino facility is located for appointment	4765
by the court of a conservator to manage and control the casino	4766
facility if any of the following occurs:	4767

(1) The commission revokes the casino operator's license.

4768

(2) The commission declines to renew the casino operator's	4769
license.	4770

(3) The commission suspends a casino operator's license for	4771
more than one hundred twenty days.	4772

(4) A proposed buyer is denied a casino operator's license,	4773
and the licensed casino operator is unable or unwilling to retain	4774
ownership or control of the casino facility.	4775

(5) A licensed casino operator agrees in writing to	4776
relinquish control of a casino facility to a conservator.	4777

(6) A natural disaster or bankruptcy halts operations at a	4778
casino facility.	4779

This division does not apply if the casino facility for which	4780
a casino license has been issued has not been in operation and	4781
open to the public.	4782

(D)(1) The petition shall contain the names of two or more	4783
persons who the commission believes are suitable and qualified to	4784
manage and control the casino facility and are available for	4785
appointment as a conservator.	4786

(2) Upon receipt of the petition, the court shall appoint as	4787
conservator of the casino facility a person who is named in the	4788
petition. The court shall immediately notify the commission of the	4789
appointment. Upon receipt of notice from the court, the commission	4790
shall immediately notify the casino operator and the conservator.	4791

(3) The court that appoints the conservator shall set	4792
reasonable compensation, out of the revenue of the casino	4793
facility, for the services, costs, and expenses of the conservator	4794
and for any other persons whom the conservator may engage to aid	4795
the conservator in performing the conservator's duties.	4796

(E) A conservator is subject to Chapter 3772. of the Revised	4797
Code and any rules adopted under that chapter as if the	4798
conservator were a licensed casino operator.	4799

(F) A conservator shall be deemed to be a licensed casino	4800
operator and may perform all acts that the conservator is required	4801
or permitted to perform without approval or other action.	4802

(G) The conservator shall take immediately into possession	4803
all property of the casino facility, including its money,	4804
accounts, books, records, and evidences of debts owed to the	4805
casino operator, and shall continue the business of the casino	4806
facility.	4807

(H) A conservator shall file with the commission reports on	4808
the administration of the casino facility in such form and at such	4809
intervals as the commission may prescribe.	4810

(I)(1) If at any time the court finds that a conservator is	4811
not qualified or available to serve as conservator, the court	4812
shall request from the commission the names of two or more persons	4813
who the commission believes are suitable and qualified to manage	4814
and control a casino facility and are available to serve as a	4815
conservator.	4816

(2) The commission may, at any time after the appointment of	4817
a conservator, petition the court for the removal of the	4818
conservator and the appointment of a new conservator or for the	4819
termination of the conservator.	4820

(J) A conservator shall, before assuming the conservator's	4821
duties, execute and file a bond for the faithful performance of	4822
the conservator's duties payable to the commission with such	4823
surety or sureties and in such form as the commission approves and	4824
in such amount as the commission prescribes.	4825

(K) The commission shall require that the former casino	4826
operator purchase liability insurance, in an amount determined by	4827
the commission, to protect a conservator from liability for any	4828
acts or omissions of the conservator occurring during the duration	4829
of the conservatorship that are reasonably related to, and within	4830
the scope of, the conservator's duties.	4831

(L)(1) The former licensed casino operator has one hundred	4832
eighty days after the date on which the conservator is appointed	4833
to sell the casino facility to another person who satisfies the	4834
requirements of this chapter for obtaining a casino operator's	4835
license and is approved by the commission.	4836

(2) If the person is unable to sell the casino facility in	4837
the time required by division (L)(1) of this section, the	4838
conservator may take any action necessary to sell the casino	4839
facility to another person who satisfies the requirements of this	4840
chapter for obtaining a casino operator's license and is approved	4841
by the commission.	4842

(M) The commission shall direct the court of common pleas to	4843
discontinue a conservatorship when any of the following occurs:	4844

(1) The commission determines that the cause for which the	4845
conservatorship was instituted no longer exists.	4846

(2) The former casino operator or the conservator has with	4847
the approval of the commission, consummated the sale, assignment,	4848
conveyance, or other disposition of the casino facility.	4849

(N) Upon the discontinuation of the conservatorship and with	4850
the approval of the commission, the conservator shall take steps	4851
as may be necessary to affect an orderly transfer of the property	4852
of the former casino operator.	4853

Sec. 3772.33. The provisions of law contained in this	4854
chapter, and their applications, constitute a unity. If any	4855
provision of law contained in this chapter, or if any application	4856
of any provision of law contained in this chapter, is held invalid	4857
by a final nonappealable order or judgment, then all other	4858
provisions of law contained in this chapter and their applications	4859
also are invalid.	4860

Sec. 3772.99. (A) The commission shall levy and collect	4861
penalties for noncriminal violations of this chapter. Moneys	4862
collected from such penalty levies shall be credited to the	4863
general revenue fund.	4864

(B) If a licensed casino operator, management company,	4865
holding company, gaming-related vendor, or key employee violates	4866
this chapter or engages in a fraudulent act, the commission may	4867
suspend or revoke the license and may do either or both of the	4868
following:	4869

(1) Suspend, revoke, or restrict the casino gaming operations	4870
of a casino operator;	4871

(2) Require the removal of a management company, key	4872
employee, or discontinuance of services from a gaming-related	4873
vendor.	4874

(C) The commission shall impose civil penalties against a	4875
person who violates this chapter under the penalties adopted by	4876
commission rule and approved by the joint committee on gaming and	4877
wagering.	4878

(D) A person who knowingly or intentionally does any of the	4879
following commits a misdemeanor of the first degree on the first	4880
offense and a felony of the fifth degree for a subsequent offense:	4881

(1) Makes a false statement on an application submitted under	4882
this chapter;	4883

(2) Permits a person less than twenty-one years of age to	4884
make a wager;	4885

(3) Aids, induces, or causes a person less than twenty-one	4886
years of age who is not an employee of the casino gaming operation	4887
to enter or attempt to enter a casino facility;	4888

(4) Enters or attempts to enter a casino facility while under	4889
twenty-one years of age, unless the person enters a designated	4890
area as described in section 3772.24 of the Revised Code;	4891

(5) Wagers or accepts a wager at a location other than a	4892
casino facility;	4893

(6) Is a casino operator or employee and participates in	4894
casino gaming other than as part of operation or employment.	4895

(E) A person who knowingly or intentionally does any of the	4896
following commits a felony of the fifth degree on a first offense	4897
and a felony of the fourth degree for a subsequent offense. If the	4898
person is a licensee under this chapter, the commission shall	4899
revoke the person's license after the first offense.	4900

(1) Offers, promises, or gives anything of value or benefit	4901
to a person who is connected with the casino operator, management	4902
company, holding company, or gaming-related vendor, including	4903
their officers and employees, under an agreement to influence or	4904
with the intent to influence the actions of the person to whom the	4905
offer, promise, or gift was made in order to affect or attempt to	4906
affect the outcome of a casino game or an official action of a	4907
commission member;	4908

(2) Solicits, accepts, or receives a promise of anything of	4909
value or benefit while the person is connected with a casino,	4910
including an officer or employee of a casino operator, management	4911
company, or gaming-related vendor, under an agreement to influence	4912
or with the intent to influence the actions of the person to	4913
affect or attempt to affect the outcome of a casino game or an	4914
official action of a commission member;	4915

(3) Uses or possesses with the intent to use a device to	4916
assist in projecting the outcome of the game, keeping track of the	4917
cards played, analyzing the probability of the occurrence of an	4918
event relating to the casino game, or analyzing the strategy for	4919
playing or betting to be used in the game, except as permitted by	4920
the commission;	4921

(4) Cheats at a casino game;

4922

(5) Manufactures, sells, or distributes any cards, chips,	4923
dice, game, or device that is intended to be used to violate this	4924
chapter;	4925

(6) Alters or misrepresents the outcome of a casino game on	4926
which wagers have been made after the outcome is made sure but	4927
before the outcome is revealed to the players;	4928

(7) Places a wager on the outcome of a casino game after	4929
acquiring knowledge that is not available to all players and	4930
concerns the outcome of the casino game that is the subject of the	4931
wager;	4932

(8) Aids a person in acquiring the knowledge described in	4933
division (E)(7) of this section for the purpose of placing a wager	4934
contingent on the outcome of a casino game;	4935

(9) Claims, collects, takes, or attempts to claim, collect,	4936
or take money or anything of value in or from a casino game with	4937
the intent to defraud or without having made a wager contingent on	4938
winning a casino game;	4939

(10) Claims, collects, or takes an amount of money or thing	4940
of value of greater value than the amount won in a casino game;	4941

(11) Uses or possesses counterfeit chips or tokens in or for	4942
use in a casino game;	4943

(12) Possesses a key or device designed for opening,	4944
entering, or affecting the operation of a casino game, drop box,	4945
or an electronic or a mechanical device connected with the casino	4946
game or removing coins, tokens, chips, or other contents of a	4947
casino game. This division does not apply to a casino operator,	4948
management company, or gaming-related vendor or their agents and	4949
employees in the course of agency or employment.	4950

(13) Possesses materials used to manufacture a slug or device	4951
intended to be used in a manner that violates this chapter;	4952

(14) Operates a casino gaming operation in which wagering is	4953
conducted or is to be conducted in a manner other than the manner	4954
required under this chapter.	4955

(F) The possession of more than one of the devices described	4956
in division (E)(11), (12), or (13) of this section creates a	4957
rebuttable presumption that the possessor intended to use the	4958
devices for cheating.	4959

(G) A person who is convicted of a felony described in this	4960
chapter may be barred for life from entering a casino facility by	4961
the commission.	4962

Sec. 3793.02. (A) The department of alcohol and drug	4963
addiction services shall promote, assist in developing, and	4964
coordinate or conduct programs of education and research for the	4965
prevention of alcohol and drug addiction, the prevention of	4966
gambling addiction, the treatment, including intervention, of	4967
alcoholics and persons who abuse drugs of abuse, including	4968
anabolic steroids, and the treatment, including intervention, of	4969
persons with gambling addictions. Programs established by the	4970
department shall include abstinence-based prevention and treatment	4971
programs.	4972

(B) In addition to the other duties prescribed by this	4973
chapter, the department shall do all of the following:	4974

(1) Promote and coordinate efforts in the provision of	4975
alcohol and drug addiction services and of gambling addiction	4976
services by other state agencies, as defined in section 1.60 of	4977
the Revised Code; courts; hospitals; clinics; physicians in	4978
private practice; public health authorities; boards of alcohol,	4979
drug addiction, and mental health services; alcohol and drug	4980
addiction programs; law enforcement agencies; gambling addiction	4981
programs; and related groups;	4982

(2) Provide for education and training in prevention,	4983
diagnosis, treatment, and control of alcohol and drug addiction	4984
and of gambling addiction for medical students, physicians,	4985
nurses, social workers, professional counselors, psychologists,	4986
and other persons who provide alcohol and drug addiction services	4987
or gambling addiction services;	4988

(3) Provide training and consultation for persons who	4989
supervise alcohol and drug addiction programs and facilities or	4990
gambling addiction programs and facilities;	4991

(4) Develop measures for evaluating the effectiveness of	4992
alcohol and drug addiction services, including services that use	4993
methadone treatment, and of gambling addiction services, and for	4994
increasing the accountability of alcohol and drug addiction	4995
programs and of gambling addiction programs;	4996

(5) Provide to each court of record, and biennially update, a	4997
list of the treatment and education programs within that court's	4998
jurisdiction that the court may require an offender, sentenced	4999
pursuant to section 4511.19 of the Revised Code, to attend;	5000

(6) Make the warning sign described in sections 3313.752,	5001
3345.41, and 3707.50 of the Revised Code available on the	5002
department's internet web site;	5003

(7) Provide a program of gambling addiction services on	5004
behalf of the state lottery commission, pursuant to an agreement	5005
entered into with the director of the commission under division	5006
(K) of section 3770.02 of the Revised Code, and provide a program	5007
of gambling and addiction services on behalf of the Ohio casino	5008
control commission, under an agreement entered into with the	5009
executive director of the commission under section 3772.062 of the	5010
Revised Code. Under Section 6(C)(3) of Article XV, Ohio	5011
Constitution, the department may enter into agreements with local	5012
alcohol, drug addiction, and mental health service districts that	5013
are authorized and operating in this state, including with such	5014
districts of counties in which a casino facility is not located,	5015
and nonprofit organizations to provide gambling and addiction	5016
services and substance abuse services, and with state institutions	5017
of higher education or private nonprofit institutions that possess	5018
a certificate of authorization issued under Chapter 1713. of the	5019
Revised Code to perform related research.	5020

(C) The department may accept and administer grants from	5021
public or private sources for carrying out any of the duties	5022
enumerated in this section.	5023

(D) Pursuant to Chapter 119. of the Revised Code, the	5024
department shall adopt a rule defining the term "intervention" as	5025
it is used in this chapter in connection with alcohol and drug	5026
addiction services and in connection with gambling addiction	5027
services. The department may adopt other rules as necessary to	5028
implement the requirements of this chapter.	5029

Sec. 3793.032. The director of alcohol and drug addiction	5030
services shall administer the problem casino gambling and	5031
addictions fund. The director shall use the money in the fund to	5032
support programs that provide gambling addiction services, alcohol	5033
and drug addiction programs that provide alcohol and drug	5034
addiction services, other programs that relate to gambling	5035
addiction and substance abuse, and research that relates to	5036
gambling addiction and substance abuse. Treatment services	5037
provided under programs supported by money in the fund under this	5038
section shall be services that are provided by alcohol and drug	5039
addiction treatment programs certified by the department of	5040
alcohol and drug addiction services or provided by counselors who	5041
are certified by the department. Prevention services provided	5042
under programs supported by money in the fund under this section	5043
shall be services that are provided by alcohol and drug addiction	5044
prevention programs certified by the department of alcohol and	5045
drug addiction services.	5046

The director shall prepare an annual report describing the	5047
use of the fund for these purposes. The director shall submit the	5048
report to the Ohio casino control commission, the speaker and	5049
minority leader of the house of representatives, the president and	5050
minority leader of the senate, the governor, and the joint	5051
committee on gaming and wagering.	5052

Sec. 4301.355. (A) If a petition is filed under section	5053
4301.333 of the Revised Code for the submission of the question or	5054
questions set forth in this section, it shall be held in the	5055
precinct as ordered by the board of elections under that section.	5056
The expense of holding the election shall be charged to the	5057
municipal corporation or township of which the precinct is a part.	5058

(B) At the election, one or more of the following questions,	5059
as designated in a valid petition, shall be submitted to the	5060
electors of the precinct:	5061

(1) "Shall the sale of .......... (insert beer, wine and	5062
mixed beverages, or spirituous liquor) be permitted by ..........	5063
(insert name of applicant, liquor permit holder, or liquor agency	5064
store, including trade or fictitious name under which applicant	5065
for, or holder of, liquor permit or liquor agency store either	5066
intends to do, or does, business at the particular location), an	5067
.......... (insert "applicant for" or "holder of" or "operator	5068
of") a .......... (insert class name of liquor permit or permits	5069
followed by the words "liquor permit(s)" or, if appropriate, the	5070
words "liquor agency store for the State of Ohio"), who is engaged	5071
in the business of .......... (insert general nature of the	5072
business in which applicant or liquor permit holder is engaged or	5073
will be engaged in at the particular location, as described in the	5074
petition) at .......... (insert address of the particular location	5075
within the precinct as set forth in the petition) in this	5076
precinct?"	5077

(2) "Shall the sale of .......... (insert beer, wine and	5078
mixed beverages, or spirituous liquor) be permitted for sale on	5079
Sunday between the hours of .......... (insert "ten a.m. and	5080
midnight" or " eleven a.m. and midnight") by .......... (insert	5081
name of applicant, liquor permit holder, or liquor agency store,	5082
including trade or fictitious name under which applicant for, or	5083
holder of, liquor permit or liquor agency store either intends to	5084
do, or does, business at the particular location), an ......	5085
(insert "applicant for a D-6 liquor permit," "holder of a D-6	5086
liquor permit," "applicant for or holder of an A-1-A, A-2, A-3a,	5087
C-1, C-2x, D-1, D-2x, D-3, D-3x, D-4, D-5, D-5b, D-5c, D-5e, D-5f,	5088
D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, D-5m, D-5n, D-5o, or D-7	5089
liquor permit," if only the approval of beer sales is sought, or	5090
"liquor agency store") who is engaged in the business of	5091
.......... (insert general nature of the business in which	5092
applicant or liquor permit holder is engaged or will be engaged in	5093
at the particular location, as described in the petition) at	5094
.......... (insert address of the particular location within the	5095
precinct) in this precinct?"	5096

(C) The board of elections shall furnish printed ballots at	5097
the election as provided under section 3505.06 of the Revised	5098
Code, except that a separate ballot shall be used for the election	5099
under this section. The question set forth in this section shall	5100
be printed on each ballot, and the board shall insert in the	5101
question appropriate words to complete it. Votes shall be cast as	5102
provided under section 3505.06 of the Revised Code.	5103

Sec. 4301.62. (A) As used in this section:

5104

(1) "Chauffeured limousine" means a vehicle registered under	5105
section 4503.24 of the Revised Code.	5106

(2) "Street," "highway," and "motor vehicle" have the same	5107
meanings as in section 4511.01 of the Revised Code.	5108

(B) No person shall have in the person's possession an opened	5109
container of beer or intoxicating liquor in any of the following	5110
circumstances:	5111

(1) In a state liquor store;

5112

(2) Except as provided in division (C) of this section, on	5113
the premises of the holder of any permit issued by the division of	5114
liquor control;	5115

(3) In any other public place;

5116

(4) Except as provided in division (D) or (E) of this	5117
section, while operating or being a passenger in or on a motor	5118
vehicle on any street, highway, or other public or private	5119
property open to the public for purposes of vehicular travel or	5120
parking;	5121

(5) Except as provided in division (D) or (E) of this	5122
section, while being in or on a stationary motor vehicle on any	5123
street, highway, or other public or private property open to the	5124
public for purposes of vehicular travel or parking.	5125

(C)(1) A person may have in the person's possession an opened	5126
container of any of the following:	5127

(a) Beer or intoxicating liquor that has been lawfully	5128
purchased for consumption on the premises where bought from the	5129
holder of an A-1-A, A-2, A-3a, D-1, D-2, D-3, D-3a, D-4, D-4a,	5130
D-5, D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j,	5131
D-5k, D-5l, D-5m, D-5n, D-5o, D-7, D-8, E, F, F-2, F-5, F-7, or	5132
F-8 permit;	5133

(b) Beer, wine, or mixed beverages served for consumption on	5134
the premises by the holder of an F-3 permit or wine served for	5135
consumption on the premises by the holder of an F-4 or F-6 permit;	5136

(c) Beer or intoxicating liquor consumed on the premises of a	5137
convention facility as provided in section 4303.201 of the Revised	5138
Code;	5139

(d) Beer or intoxicating liquor to be consumed during	5140
tastings and samplings approved by rule of the liquor control	5141
commission.	5142

(2) A person may have in the person's possession on an F	5143
liquor permit premises an opened container of beer or intoxicating	5144
liquor that was not purchased from the holder of the F permit if	5145
the premises for which the F permit is issued is a music festival	5146
and the holder of the F permit grants permission for that	5147
possession on the premises during the period for which the F	5148
permit is issued. As used in this division, "music festival" means	5149
a series of outdoor live musical performances, extending for a	5150
period of at least three consecutive days and located on an area	5151
of land of at least forty acres.	5152

(3)(a) A person may have in the person's possession on a D-2	5153
liquor permit premises an opened or unopened container of wine	5154
that was not purchased from the holder of the D-2 permit if the	5155
premises for which the D-2 permit is issued is an outdoor	5156
performing arts center, the person is attending an orchestral	5157
performance, and the holder of the D-2 permit grants permission	5158
for the possession and consumption of wine in certain	5159
predesignated areas of the premises during the period for which	5160
the D-2 permit is issued.	5161

(b) As used in division (C)(3)(a) of this section:

5162

(i) "Orchestral performance" means a concert comprised of a	5163
group of not fewer than forty musicians playing various musical	5164
instruments.	5165

(ii) "Outdoor performing arts center" means an outdoor	5166
performing arts center that is located on not less than eight	5167
hundred acres of land and that is open for performances from the	5168
first day of April to the last day of October of each year.	5169

(4) A person may have in the person's possession an opened or	5170
unopened container of beer or intoxicating liquor at an outdoor	5171
location at which the person is attending an orchestral	5172
performance as defined in division (C)(3)(b)(i) of this section if	5173
the person with supervision and control over the performance	5174
grants permission for the possession and consumption of beer or	5175
intoxicating liquor in certain predesignated areas of that outdoor	5176
location.	5177

(D) This section does not apply to a person who pays all or a	5178
portion of the fee imposed for the use of a chauffeured limousine	5179
pursuant to a prearranged contract, or the guest of the person,	5180
when all of the following apply:	5181

(1) The person or guest is a passenger in the limousine.

5182

(2) The person or guest is located in the limousine, but is	5183
not occupying a seat in the front compartment of the limousine	5184
where the operator of the limousine is located.	5185

(3) The limousine is located on any street, highway, or other	5186
public or private property open to the public for purposes of	5187
vehicular travel or parking.	5188

(E) An opened bottle of wine that was purchased from the	5189
holder of a permit that authorizes the sale of wine for	5190
consumption on the premises where sold is not an opened container	5191
for the purposes of this section if both of the following apply:	5192

(1) The opened bottle of wine is securely resealed by the	5193
permit holder or an employee of the permit holder before the	5194
bottle is removed from the premises. The bottle shall be secured	5195
in such a manner that it is visibly apparent if the bottle has	5196
been subsequently opened or tampered with.	5197

(2) The opened bottle of wine that is resealed in accordance	5198
with division (E)(1) of this section is stored in the trunk of a	5199
motor vehicle or, if the motor vehicle does not have a trunk,	5200
behind the last upright seat or in an area not normally occupied	5201
by the driver or passengers and not easily accessible by the	5202
driver.	5203

Sec. 4303.181. (A) Permit D-5a may be issued either to the	5204
owner or operator of a hotel or motel that is required to be	5205
licensed under section 3731.03 of the Revised Code, that contains	5206
at least fifty rooms for registered transient guests or is owned	5207
by a state institution of higher education as defined in section	5208
3345.011 of the Revised Code or a private college or university,	5209
and that qualifies under the other requirements of this section,	5210
or to the owner or operator of a restaurant specified under this	5211
section, to sell beer and any intoxicating liquor at retail, only	5212
by the individual drink in glass and from the container, for	5213
consumption on the premises where sold, and to registered guests	5214
in their rooms, which may be sold by means of a controlled access	5215
alcohol and beverage cabinet in accordance with division (B) of	5216
section 4301.21 of the Revised Code; and to sell the same products	5217
in the same manner and amounts not for consumption on the premises	5218
as may be sold by holders of D-1 and D-2 permits. The premises of	5219
the hotel or motel shall include a retail food establishment or a	5220
food service operation licensed pursuant to Chapter 3717. of the	5221
Revised Code that operates as a restaurant for purposes of this	5222
chapter and that is affiliated with the hotel or motel and within	5223
or contiguous to the hotel or motel, and that serves food within	5224
the hotel or motel, but the principal business of the owner or	5225
operator of the hotel or motel shall be the accommodation of	5226
transient guests. In addition to the privileges authorized in this	5227
division, the holder of a D-5a permit may exercise the same	5228
privileges as the holder of a D-5 permit.	5229

The owner or operator of a hotel, motel, or restaurant who	5230
qualified for and held a D-5a permit on August 4, 1976, may, if	5231
the owner or operator held another permit before holding a D-5a	5232
permit, either retain a D-5a permit or apply for the permit	5233
formerly held, and the division of liquor control shall issue the	5234
permit for which the owner or operator applies and formerly held,	5235
notwithstanding any quota.	5236

A D-5a permit shall not be transferred to another location.	5237
No quota restriction shall be placed on the number of D-5a permits	5238
that may be issued.	5239

The fee for this permit is two thousand three hundred	5240
forty-four dollars.	5241

(B) Permit D-5b may be issued to the owner, operator, tenant,	5242
lessee, or occupant of an enclosed shopping center to sell beer	5243
and intoxicating liquor at retail, only by the individual drink in	5244
glass and from the container, for consumption on the premises	5245
where sold; and to sell the same products in the same manner and	5246
amount not for consumption on the premises as may be sold by	5247
holders of D-1 and D-2 permits. In addition to the privileges	5248
authorized in this division, the holder of a D-5b permit may	5249
exercise the same privileges as a holder of a D-5 permit.	5250

A D-5b permit shall not be transferred to another location.

5251

One D-5b permit may be issued at an enclosed shopping center	5252
containing at least two hundred twenty-five thousand, but less	5253
than four hundred thousand, square feet of floor area.	5254

Two D-5b permits may be issued at an enclosed shopping center	5255
containing at least four hundred thousand square feet of floor	5256
area. No more than one D-5b permit may be issued at an enclosed	5257
shopping center for each additional two hundred thousand square	5258
feet of floor area or fraction of that floor area, up to a maximum	5259
of five D-5b permits for each enclosed shopping center. The number	5260
of D-5b permits that may be issued at an enclosed shopping center	5261
shall be determined by subtracting the number of D-3 and D-5	5262
permits issued in the enclosed shopping center from the number of	5263
D-5b permits that otherwise may be issued at the enclosed shopping	5264
center under the formulas provided in this division. Except as	5265
provided in this section, no quota shall be placed on the number	5266
of D-5b permits that may be issued. Notwithstanding any quota	5267
provided in this section, the holder of any D-5b permit first	5268
issued in accordance with this section is entitled to its renewal	5269
in accordance with section 4303.271 of the Revised Code.	5270

The holder of a D-5b permit issued before April 4, 1984,	5271
whose tenancy is terminated for a cause other than nonpayment of	5272
rent, may return the D-5b permit to the division of liquor	5273
control, and the division shall cancel that permit. Upon	5274
cancellation of that permit and upon the permit holder's payment	5275
of taxes, contributions, premiums, assessments, and other debts	5276
owing or accrued upon the date of cancellation to this state and	5277
its political subdivisions and a filing with the division of a	5278
certification of that payment, the division shall issue to that	5279
person either a D-5 permit, or a D-1, a D-2, and a D-3 permit, as	5280
that person requests. The division shall issue the D-5 permit, or	5281
the D-1, D-2, and D-3 permits, even if the number of D-1, D-2,	5282
D-3, or D-5 permits currently issued in the municipal corporation	5283
or in the unincorporated area of the township where that person's	5284
proposed premises is located equals or exceeds the maximum number	5285
of such permits that can be issued in that municipal corporation	5286
or in the unincorporated area of that township under the	5287
population quota restrictions contained in section 4303.29 of the	5288
Revised Code. Any D-1, D-2, D-3, or D-5 permit so issued shall not	5289
be transferred to another location. If a D-5b permit is canceled	5290
under the provisions of this paragraph, the number of D-5b permits	5291
that may be issued at the enclosed shopping center for which the	5292
D-5b permit was issued, under the formula provided in this	5293
division, shall be reduced by one if the enclosed shopping center	5294
was entitled to more than one D-5b permit under the formula.	5295

The fee for this permit is two thousand three hundred	5296
forty-four dollars.	5297

(C) Permit D-5c may be issued to the owner or operator of a	5298
retail food establishment or a food service operation licensed	5299
pursuant to Chapter 3717. of the Revised Code that operates as a	5300
restaurant for purposes of this chapter and that qualifies under	5301
the other requirements of this section to sell beer and any	5302
intoxicating liquor at retail, only by the individual drink in	5303
glass and from the container, for consumption on the premises	5304
where sold, and to sell the same products in the same manner and	5305
amounts not for consumption on the premises as may be sold by	5306
holders of D-1 and D-2 permits. In addition to the privileges	5307
authorized in this division, the holder of a D-5c permit may	5308
exercise the same privileges as the holder of a D-5 permit.	5309

To qualify for a D-5c permit, the owner or operator of a	5310
retail food establishment or a food service operation licensed	5311
pursuant to Chapter 3717. of the Revised Code that operates as a	5312
restaurant for purposes of this chapter, shall have operated the	5313
restaurant at the proposed premises for not less than twenty-four	5314
consecutive months immediately preceding the filing of the	5315
application for the permit, have applied for a D-5 permit no later	5316
than December 31, 1988, and appear on the division's quota waiting	5317
list for not less than six months immediately preceding the filing	5318
of the application for the permit. In addition to these	5319
requirements, the proposed D-5c permit premises shall be located	5320
within a municipal corporation and further within an election	5321
precinct that, at the time of the application, has no more than	5322
twenty-five per cent of its total land area zoned for residential	5323
use.	5324

A D-5c permit shall not be transferred to another location.	5325
No quota restriction shall be placed on the number of such permits	5326
that may be issued.	5327

Any person who has held a D-5c permit for at least two years	5328
may apply for a D-5 permit, and the division of liquor control	5329
shall issue the D-5 permit notwithstanding the quota restrictions	5330
contained in section 4303.29 of the Revised Code or in any rule of	5331
the liquor control commission.	5332

The fee for this permit is one thousand five hundred	5333
sixty-three dollars.	5334

(D) Permit D-5d may be issued to the owner or operator of a	5335
retail food establishment or a food service operation licensed	5336
pursuant to Chapter 3717. of the Revised Code that operates as a	5337
restaurant for purposes of this chapter and that is located at an	5338
airport operated by a board of county commissioners pursuant to	5339
section 307.20 of the Revised Code, at an airport operated by a	5340
port authority pursuant to Chapter 4582. of the Revised Code, or	5341
at an airport operated by a regional airport authority pursuant to	5342
Chapter 308. of the Revised Code. The holder of a D-5d permit may	5343
sell beer and any intoxicating liquor at retail, only by the	5344
individual drink in glass and from the container, for consumption	5345
on the premises where sold, and may sell the same products in the	5346
same manner and amounts not for consumption on the premises where	5347
sold as may be sold by the holders of D-1 and D-2 permits. In	5348
addition to the privileges authorized in this division, the holder	5349
of a D-5d permit may exercise the same privileges as the holder of	5350
a D-5 permit.	5351

A D-5d permit shall not be transferred to another location.	5352
No quota restrictions shall be placed on the number of such	5353
permits that may be issued.	5354

The fee for this permit is two thousand three hundred	5355
forty-four dollars.	5356

(E) Permit D-5e may be issued to any nonprofit organization	5357
that is exempt from federal income taxation under the "Internal	5358
Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 501(c)(3), as	5359
amended, or that is a charitable organization under any chapter of	5360
the Revised Code, and that owns or operates a riverboat that meets	5361
all of the following:	5362

(1) Is permanently docked at one location;

5363

(2) Is designated as an historical riverboat by the Ohio	5364
historical society;	5365

(3) Contains not less than fifteen hundred square feet of	5366
floor area;	5367

(4) Has a seating capacity of fifty or more persons.

5368

The holder of a D-5e permit may sell beer and intoxicating	5369
liquor at retail, only by the individual drink in glass and from	5370
the container, for consumption on the premises where sold.	5371

A D-5e permit shall not be transferred to another location.	5372
No quota restriction shall be placed on the number of such permits	5373
that may be issued. The population quota restrictions contained in	5374
section 4303.29 of the Revised Code or in any rule of the liquor	5375
control commission shall not apply to this division, and the	5376
division shall issue a D-5e permit to any applicant who meets the	5377
requirements of this division. However, the division shall not	5378
issue a D-5e permit if the permit premises or proposed permit	5379
premises are located within an area in which the sale of	5380
spirituous liquor by the glass is prohibited.	5381

The fee for this permit is one thousand two hundred nineteen	5382
dollars.	5383

(F) Permit D-5f may be issued to the owner or operator of a	5384
retail food establishment or a food service operation licensed	5385
under Chapter 3717. of the Revised Code that operates as a	5386
restaurant for purposes of this chapter and that meets all of the	5387
following:	5388

(1) It contains not less than twenty-five hundred square feet	5389
of floor area.	5390

(2) It is located on or in, or immediately adjacent to, the	5391
shoreline of, a navigable river.	5392

(3) It provides docking space for twenty-five boats.

5393

(4) It provides entertainment and recreation, provided that	5394
not less than fifty per cent of the business on the permit	5395
premises shall be preparing and serving meals for a consideration.	5396

In addition, each application for a D-5f permit shall be	5397
accompanied by a certification from the local legislative	5398
authority that the issuance of the D-5f permit is not inconsistent	5399
with that political subdivision's comprehensive development plan	5400
or other economic development goal as officially established by	5401
the local legislative authority.	5402

The holder of a D-5f permit may sell beer and intoxicating	5403
liquor at retail, only by the individual drink in glass and from	5404
the container, for consumption on the premises where sold.	5405

A D-5f permit shall not be transferred to another location.

5406

The division of liquor control shall not issue a D-5f permit	5407
if the permit premises or proposed permit premises are located	5408
within an area in which the sale of spirituous liquor by the glass	5409
is prohibited.	5410

A fee for this permit is two thousand three hundred	5411
forty-four dollars.	5412

As used in this division, "navigable river" means a river	5413
that is also a "navigable water" as defined in the "Federal Power	5414
Act," 94 Stat. 770 (1980), 16 U.S.C. 796.	5415

(G) Permit D-5g may be issued to a nonprofit corporation that	5416
is either the owner or the operator of a national professional	5417
sports museum. The holder of a D-5g permit may sell beer and any	5418
intoxicating liquor at retail, only by the individual drink in	5419
glass and from the container, for consumption on the premises	5420
where sold. The holder of a D-5g permit shall sell no beer or	5421
intoxicating liquor for consumption on the premises where sold	5422
after one a.m. A D-5g permit shall not be transferred to another	5423
location. No quota restrictions shall be placed on the number of	5424
D-5g permits that may be issued. The fee for this permit is one	5425
thousand eight hundred seventy-five dollars.	5426

(H)(1) Permit D-5h may be issued to any nonprofit	5427
organization that is exempt from federal income taxation under the	5428
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.	5429
501(c)(3), as amended, that owns or operates any of the following:	5430

(a) A fine arts museum, provided that the nonprofit	5431
organization has no less than one thousand five hundred bona fide	5432
members possessing full membership privileges;	5433

(b) A community arts center. As used in division (H)(1)(b) of	5434
this section, "community arts center" means a facility that	5435
provides arts programming to the community in more than one arts	5436
discipline, including, but not limited to, exhibits of works of	5437
art and performances by both professional and amateur artists.	5438

(c) A community theater, provided that the nonprofit	5439
organization is a member of the Ohio arts council and the American	5440
community theatre association and has been in existence for not	5441
less than ten years. As used in division (H)(1)(c) of this	5442
section, "community theater" means a facility that contains at	5443
least one hundred fifty seats and has a primary function of	5444
presenting live theatrical performances and providing recreational	5445
opportunities to the community.	5446

(2) The holder of a D-5h permit may sell beer and any	5447
intoxicating liquor at retail, only by the individual drink in	5448
glass and from the container, for consumption on the premises	5449
where sold. The holder of a D-5h permit shall sell no beer or	5450
intoxicating liquor for consumption on the premises where sold	5451
after one a.m. A D-5h permit shall not be transferred to another	5452
location. No quota restrictions shall be placed on the number of	5453
D-5h permits that may be issued.	5454

(3) The fee for a D-5h permit is one thousand eight hundred	5455
seventy-five dollars.	5456

(I) Permit D-5i may be issued to the owner or operator of a	5457
retail food establishment or a food service operation licensed	5458
under Chapter 3717. of the Revised Code that operates as a	5459
restaurant for purposes of this chapter and that meets all of the	5460
following requirements:	5461

(1) It is located in a municipal corporation or a township	5462
with a population of one hundred thousand or less.	5463

(2) It has inside seating capacity for at least one hundred	5464
forty persons.	5465

(3) It has at least four thousand square feet of floor area.

5466

(4) It offers full-course meals, appetizers, and sandwiches.

5467

(5) Its receipts from beer and liquor sales, excluding wine	5468
sales, do not exceed twenty-five per cent of its total gross	5469
receipts.	5470

(6) It has at least one of the following characteristics:

5471

(a) The value of its real and personal property exceeds seven	5472
hundred twenty-five thousand dollars.	5473

(b) It is located on property that is owned or leased by the	5474
state or a state agency, and its owner or operator has	5475
authorization from the state or the state agency that owns or	5476
leases the property to obtain a D-5i permit.	5477

The holder of a D-5i permit may sell beer and any	5478
intoxicating liquor at retail, only by the individual drink in	5479
glass and from the container, for consumption on the premises	5480
where sold, and may sell the same products in the same manner and	5481
amounts not for consumption on the premises where sold as may be	5482
sold by the holders of D-1 and D-2 permits. The holder of a D-5i	5483
permit shall sell no beer or intoxicating liquor for consumption	5484
on the premises where sold after two-thirty a.m. In addition to	5485
the privileges authorized in this division, the holder of a D-5i	5486
permit may exercise the same privileges as the holder of a D-5	5487
permit.	5488

A D-5i permit shall not be transferred to another location.	5489
The division of liquor control shall not renew a D-5i permit	5490
unless the retail food establishment or food service operation for	5491
which it is issued continues to meet the requirements described in	5492
divisions (I)(1) to (6) of this section. No quota restrictions	5493
shall be placed on the number of D-5i permits that may be issued.	5494
The fee for the D-5i permit is two thousand three hundred	5495
forty-four dollars.	5496

(J)(1) Permit D-5j may be issued to the owner or the operator	5497
of a retail food establishment or a food service operation	5498
licensed under Chapter 3717. of the Revised Code to sell beer and	5499
intoxicating liquor at retail, only by the individual drink in	5500
glass and from the container, for consumption on the premises	5501
where sold and to sell beer and intoxicating liquor in the same	5502
manner and amounts not for consumption on the premises where sold	5503
as may be sold by the holders of D-1 and D-2 permits. The holder	5504
of a D-5j permit may exercise the same privileges, and shall	5505
observe the same hours of operation, as the holder of a D-5	5506
permit.	5507

(2) The D-5j permit shall be issued only within a community	5508
entertainment district that is designated under section 4301.80 of	5509
the Revised Code and that meets one of the following	5510
qualifications:	5511

(a) It is located in a municipal corporation with a	5512
population of at least one hundred thousand.	5513

(b) It is located in a municipal corporation with a	5514
population of at least twenty thousand, and either of the	5515
following applies:	5516

(i) It contains an amusement park the rides of which have	5517
been issued a permit by the department of agriculture under	5518
Chapter 1711. of the Revised Code.	5519

(ii) Not less than fifty million dollars will be invested in	5520
development and construction in the community entertainment	5521
district's area located in the municipal corporation.	5522

(c) It is located in a township with a population of at least	5523
forty thousand.	5524

(d) It is located in a municipal corporation with a	5525
population of at least ten thousand, and not less than seventy	5526
million dollars will be invested in development and construction	5527
in the community entertainment district's area located in the	5528
municipal corporation.	5529

(e) It is located in a municipal corporation with a	5530
population of at least five thousand, and not less than one	5531
hundred million dollars will be invested in development and	5532
construction in the community entertainment district's area	5533
located in the municipal corporation.	5534

(3) The location of a D-5j permit may be transferred only	5535
within the geographic boundaries of the community entertainment	5536
district in which it was issued and shall not be transferred	5537
outside the geographic boundaries of that district.	5538

(4) Not more than one D-5j permit shall be issued within each	5539
community entertainment district for each five acres of land	5540
located within the district. Not more than fifteen D-5j permits	5541
may be issued within a single community entertainment district.	5542
Except as otherwise provided in division (J)(4) of this section,	5543
no quota restrictions shall be placed upon the number of D-5j	5544
permits that may be issued.	5545

(5) The fee for a D-5j permit is two thousand three hundred	5546
forty-four dollars.	5547

(K)(1) Permit D-5k may be issued to any nonprofit	5548
organization that is exempt from federal income taxation under the	5549
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.	5550
501(c)(3), as amended, that is the owner or operator of a	5551
botanical garden recognized by the American association of	5552
botanical gardens and arboreta, and that has not less than	5553
twenty-five hundred bona fide members.	5554

(2) The holder of a D-5k permit may sell beer and any	5555
intoxicating liquor at retail, only by the individual drink in	5556
glass and from the container, on the premises where sold.	5557

(3) The holder of a D-5k permit shall sell no beer or	5558
intoxicating liquor for consumption on the premises where sold	5559
after one a.m.	5560

(4) A D-5k permit shall not be transferred to another	5561
location.	5562

(5) No quota restrictions shall be placed on the number of	5563
D-5k permits that may be issued.	5564

(6) The fee for the D-5k permit is one thousand eight hundred	5565
seventy-five dollars.	5566

(L)(1) Permit D-5l may be issued to the owner or the operator	5567
of a retail food establishment or a food service operation	5568
licensed under Chapter 3717. of the Revised Code to sell beer and	5569
intoxicating liquor at retail, only by the individual drink in	5570
glass and from the container, for consumption on the premises	5571
where sold and to sell beer and intoxicating liquor in the same	5572
manner and amounts not for consumption on the premises where sold	5573
as may be sold by the holders of D-1 and D-2 permits. The holder	5574
of a D-5l permit may exercise the same privileges, and shall	5575
observe the same hours of operation, as the holder of a D-5	5576
permit.	5577

(2) The D-5l permit shall be issued only to a premises that	5578
has gross annual receipts from the sale of food and meals that	5579
constitute not less than seventy-five per cent of its total gross	5580
annual receipts, that is located within a revitalization district	5581
that is designated under section 4301.81 of the Revised Code, that	5582
is located in a municipal corporation or township in which the	5583
number of D-5 permits issued equals or exceeds the number of those	5584
permits that may be issued in that municipal corporation or	5585
township under section 4303.29 of the Revised Code, and that is	5586
located in a county with a population of one hundred twenty-five	5587
thousand or less according to the population estimates certified	5588
by the department of development for calendar year 2006.	5589

(3) The location of a D-5l permit may be transferred only	5590
within the geographic boundaries of the revitalization district in	5591
which it was issued and shall not be transferred outside the	5592
geographic boundaries of that district.	5593

(4) Not more than one D-5l permit shall be issued within each	5594
revitalization district for each five acres of land located within	5595
the district. Not more than five D-5l permits may be issued within	5596
a single revitalization district. Except as otherwise provided in	5597
division (L)(4) of this section, no quota restrictions shall be	5598
placed upon the number of D-5l permits that may be issued.	5599

(5) The fee for a D-5l permit is two thousand three hundred	5600
forty-four dollars.	5601

(M) Permit D-5m may be issued to either the owner or the	5602
operator of a retail food establishment or food service operation	5603
licensed under Chapter 3717. of the Revised Code that operates as	5604
a restaurant for purposes of this chapter and that is located in,	5605
or affiliated with, a center for the preservation of wild animals	5606
as defined in section 4301.404 of the Revised Code, to sell beer	5607
and any intoxicating liquor at retail, only by the glass and from	5608
the container, for consumption on the premises where sold, and to	5609
sell the same products in the same manner and amounts not for	5610
consumption on the premises as may be sold by the holders of D-1	5611
and D-2 permits. In addition to the privileges authorized by this	5612
division, the holder of a D-5m permit may exercise the same	5613
privileges as the holder of a D-5 permit.	5614

A D-5m permit shall not be transferred to another location.	5615
No quota restrictions shall be placed on the number of D-5m	5616
permits that may be issued. The fee for a permit D-5m is two	5617
thousand three hundred forty-four dollars.	5618

(N) Permit D-5n shall be issued to either a casino operator	5619
or a casino management company licensed under Chapter 3772. of the	5620
Revised Code that operates a casino facility under that chapter,	5621
to sell beer and any intoxicating liquor at retail, only by the	5622
individual drink in glass and from the container, for consumption	5623
on the premises where sold, and to sell the same products in the	5624
same manner and amounts not for consumption on the premises as may	5625
be sold by the holders of D-1 and D-2 permits. In addition to the	5626
privileges authorized by this division, the holder of a D-5n	5627
permit may exercise the same privileges as the holder of a D-5	5628
permit. A D-5n permit shall not be transferred to another	5629
location. Only one D-5n permit may be issued per casino facility	5630
and not more than four D-5n permits shall be issued in this state.	5631
The fee for a permit D-5n shall be twenty thousand dollars. The	5632
holder of a D-5n permit may conduct casino gaming on the permit	5633
premises notwithstanding any provision of the Revised Code or	5634
Administrative Code.	5635

(O) Permit D-5o may be issued to the owner or operator of a	5636
retail food establishment or a food service operation licensed	5637
under Chapter 3717. of the Revised Code that operates as a	5638
restaurant for purposes of this chapter and that is located within	5639
a casino facility for which a D-5n permit has been issued. The	5640
holder of a D-5o permit may sell beer and any intoxicating liquor	5641
at retail, only by the individual drink in glass and from the	5642
container, for consumption on the premises where sold, and may	5643
sell the same products in the same manner and amounts not for	5644
consumption on the premises where sold as may be sold by the	5645
holders of D-1 and D-2 permits. In addition to the privileges	5646
authorized by this division, the holder of a D-5o permit may	5647
exercise the same privileges as the holder of a D-5 permit. A D-5o	5648
permit shall not be transferred to another location. No quota	5649
restrictions shall be placed on the number of such permits that	5650
may be issued. The fee for this permit is two thousand three	5651
hundred forty-four dollars.	5652

Sec. 4303.182. (A) Except as otherwise provided in divisions	5653
(B) to (J) of this section, permit D-6 shall be issued to the	5654
holder of an A-1-A, A-2, A-3a, C-2, D-2, D-3, D-3a, D-4, D-4a,	5655
D-5, D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j,	5656
D-5k, D-5l, D-5m, D-5n, D-5o, or D-7 permit to allow sale under	5657
that permit as follows:	5658

(1) Between the hours of ten a.m. and midnight on Sunday if	5659
sale during those hours has been approved under question (C)(1),	5660
(2), or (3) of section 4301.351 or 4301.354 of the Revised Code,	5661
under question (B)(2) of section 4301.355 of the Revised Code, or	5662
under section 4301.356 of the Revised Code and has been authorized	5663
under section 4301.361, 4301.364, 4301.365, or 4301.366 of the	5664
Revised Code, under the restrictions of that authorization;	5665

(2) Between the hours of eleven a.m. and midnight on Sunday,	5666
if sale during those hours has been approved on or after the	5667
effective date of this amendment under question (B)(1), (2), or	5668
(3) of section 4301.351 or 4301.354 of the Revised Code, under	5669
question (B)(2) of section 4301.355 of the Revised Code, or under	5670
section 4301.356 of the Revised Code and has been authorized under	5671
section 4301.361, 4301.364, 4301.365, or 4301.366 of the Revised	5672
Code, under the restrictions of that authorization;	5673

(3) Between the hours of eleven a.m. and midnight on Sunday	5674
if sale between the hours of one p.m. and midnight was approved	5675
before the effective date of this amendment under question (B)(1),	5676
(2), or (3) of section 4301.351 or 4301.354 of the Revised Code,	5677
under question (B)(2) of section 4301.355 of the Revised Code, or	5678
under section 4301.356 of the Revised Code and has been authorized	5679
under section 4301.361, 4301.364, 4301.365, or 4301.366 of the	5680
Revised Code, under the other restrictions of that authorization.	5681

(B) Permit D-6 shall be issued to the holder of any permit,	5682
including a D-4a and D-5d permit, authorizing the sale of	5683
intoxicating liquor issued for a premises located at any publicly	5684
owned airport, as defined in section 4563.01 of the Revised Code,	5685
at which commercial airline companies operate regularly scheduled	5686
flights on which space is available to the public, to allow sale	5687
under such permit between the hours of ten a.m. and midnight on	5688
Sunday, whether or not that sale has been authorized under section	5689
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	5690

(C) Permit D-6 shall be issued to the holder of a D-5a	5691
permit, and to the holder of a D-3 or D-3a permit who is the owner	5692
or operator of a hotel or motel that is required to be licensed	5693
under section 3731.03 of the Revised Code, that contains at least	5694
fifty rooms for registered transient guests, and that has on its	5695
premises a retail food establishment or a food service operation	5696
licensed pursuant to Chapter 3717. of the Revised Code that	5697
operates as a restaurant for purposes of this chapter and is	5698
affiliated with the hotel or motel and within or contiguous to the	5699
hotel or motel and serving food within the hotel or motel, to	5700
allow sale under such permit between the hours of ten a.m. and	5701
midnight on Sunday, whether or not that sale has been authorized	5702
under section 4301.361, 4301.364, 4301.365, or 4301.366 of the	5703
Revised Code.	5704

(D) The holder of a D-6 permit that is issued to a sports	5705
facility may make sales under the permit between the hours of	5706
eleven a.m. and midnight on any Sunday on which a professional	5707
baseball, basketball, football, hockey, or soccer game is being	5708
played at the sports facility. As used in this division, "sports	5709
facility" means a stadium or arena that has a seating capacity of	5710
at least four thousand and that is owned or leased by a	5711
professional baseball, basketball, football, hockey, or soccer	5712
franchise or any combination of those franchises.	5713

(E) Permit D-6 shall be issued to the holder of any permit	5714
that authorizes the sale of beer or intoxicating liquor and that	5715
is issued to a premises located in or at the Ohio historical	5716
society area or the state fairgrounds, as defined in division (B)	5717
of section 4301.40 of the Revised Code, to allow sale under that	5718
permit between the hours of ten a.m. and midnight on Sunday,	5719
whether or not that sale has been authorized under section	5720
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	5721

(F) Permit D-6 shall be issued to the holder of any permit	5722
that authorizes the sale of intoxicating liquor and that is issued	5723
to an outdoor performing arts center to allow sale under that	5724
permit between the hours of one p.m. and midnight on Sunday,	5725
whether or not that sale has been authorized under section	5726
4301.361 of the Revised Code. A D-6 permit issued under this	5727
division is subject to the results of an election, held after the	5728
D-6 permit is issued, on question (B)(4) as set forth in section	5729
4301.351 of the Revised Code. Following the end of the period	5730
during which an election may be held on question (B)(4) as set	5731
forth in that section, sales of intoxicating liquor may continue	5732
at an outdoor performing arts center under a D-6 permit issued	5733
under this division, unless an election on that question is held	5734
during the permitted period and a majority of the voters voting in	5735
the precinct on that question vote "no."	5736

As used in this division, "outdoor performing arts center"	5737
means an outdoor performing arts center that is located on not	5738
less than eight hundred acres of land and that is open for	5739
performances from the first day of April to the last day of	5740
October of each year.	5741

(G) Permit D-6 shall be issued to the holder of any permit	5742
that authorizes the sale of beer or intoxicating liquor and that	5743
is issued to a golf course owned by the state, a conservancy	5744
district, a park district created under Chapter 1545. of the	5745
Revised Code, or another political subdivision to allow sale under	5746
that permit between the hours of ten a.m. and midnight on Sunday,	5747
whether or not that sale has been authorized under section	5748
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	5749

(H) Permit D-6 shall be issued to the holder of a D-5g permit	5750
to allow sale under that permit between the hours of ten a.m. and	5751
midnight on Sunday, whether or not that sale has been authorized	5752
under section 4301.361, 4301.364, 4301.365, or 4301.366 of the	5753
Revised Code.	5754

(I) Permit D-6 shall be issued to the holder of any D permit	5755
for a premises that is licensed under Chapter 3717. of the Revised	5756
Code and that is located at a ski area to allow sale under the D-6	5757
permit between the hours of ten a.m. and midnight on Sunday,	5758
whether or not that sale has been authorized under section	5759
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	5760

As used in this division, "ski area" means a ski area as	5761
defined in section 4169.01 of the Revised Code, provided that the	5762
passenger tramway operator at that area is registered under	5763
section 4169.03 of the Revised Code.	5764

(J) Permit D-6 shall be issued to the holder of any permit	5765
that is described in division (A) of this section for a permit	5766
premises that is located in a community entertainment district, as	5767
defined in section 4301.80 of the Revised Code, that was approved	5768
by the legislative authority of a municipal corporation under that	5769
section between October 1 and October 15, 2005, to allow sale	5770
under the permit between the hours of ten a.m. and midnight on	5771
Sunday, whether or not that sale has been authorized under section	5772
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	5773

(K) If the restriction to licensed premises where the sale of	5774
food and other goods and services exceeds fifty per cent of the	5775
total gross receipts of the permit holder at the premises is	5776
applicable, the division of liquor control may accept an affidavit	5777
from the permit holder to show the proportion of the permit	5778
holder's gross receipts derived from the sale of food and other	5779
goods and services. If the liquor control commission determines	5780
that affidavit to have been false, it shall revoke the permits of	5781
the permit holder at the premises concerned.	5782

(L) The fee for the D-6 permit is five hundred dollars when	5783
it is issued to the holder of an A-1-A, A-2, A-3a, D-2, D-3, D-3a,	5784
D-4, D-4a, D-5, D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g, D-5h,	5785
D-5i, D-5j, D-5k, D-5l, D-5m, D-5n, D-5o, or D-7 permit. The fee	5786
for the D-6 permit is four hundred dollars when it is issued to	5787
the holder of a C-2 permit.	5788

Sec. 4303.30. The rights granted by any D-2, D-3, D-3a, D-4,	5789
D-4a, D-5, D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k,	5790
D-5l, D-5m, D-5n, D-5o, or D-6 permit shall be exercised at not	5791
more than two fixed counters, commonly known as bars, in rooms or	5792
places on the permit premises, where beer, mixed beverages, wine,	5793
or spirituous liquor is sold to the public for consumption on the	5794
premises. For each additional fixed counter on the permit premises	5795
where those beverages are sold for consumption on the premises,	5796
the permit holder shall obtain a duplicate D-2, D-3, D-3a, D-4,	5797
D-4a, D-5, D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k,	5798
D-5l, D-5m, D-5n, D-5o, or D-6 permit.	5799

The holder of any D-2, D-3, D-3a, D-4, D-4a, D-5, D-5a, D-5b,	5800
D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, D-5m, D-5n, D-5o,	5801
or D-6 permit shall be granted, upon application to the division	5802
of liquor control, a duplicate D-2, D-3, D-3a, D-4, D-4a, D-5,	5803
D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, D-5m,	5804
D-5n, D-5o, or D-6 permit for each additional fixed counter on the	5805
permit premises at which beer, mixed beverages, wine, or	5806
spirituous liquor is sold for consumption on the premises,	5807
provided the application is made in the same manner as an	5808
application for an original permit. The application shall be	5809
identified with DUPLICATE printed on the permit application form	5810
furnished by the department, in boldface type. The application	5811
shall identify by name, or otherwise amply describe, the room or	5812
place on the premises where the duplicate permit is to be	5813
operative. Each duplicate permit shall be issued only to the same	5814
individual, firm, or corporation as that of the original permit	5815
and shall be an exact duplicate in size and word content as the	5816
original permit, except that it shall show on it the name or other	5817
ample identification of the room, or place, for which it is issued	5818
and shall have DUPLICATE printed on it in boldface type. A	5819
duplicate permit shall bear the same number as the original	5820
permit. The fee for a duplicate permit is: D-1, one hundred	5821
dollars; D-2, one hundred dollars; D-3, four hundred dollars;	5822
D-3a, four hundred dollars; D-4, two hundred dollars; D-5, one	5823
thousand dollars; D-5a, one thousand dollars; D-5b, one thousand	5824
dollars; D-5c, four hundred dollars; D-5e, six hundred fifty	5825
dollars; D-5f, one thousand dollars; D-5o, one thousand dollars;	5826
D-6, one hundred dollars when issued to the holder of a D-4a	5827
permit; and in all other cases one hundred dollars or an amount	5828
which is twenty per cent of the fees payable for the A-1-A, D-2,	5829
D-3, D-3a, D-4, D-5, D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i,	5830
D-5j, D-5k, D-5l, D-5m, D-5n, D-5o, and D-6 permits issued to the	5831
same premises, whichever is higher. Application for a duplicate	5832
permit may be filed any time during the life of an original	5833
permit. The fee for each duplicate D-2, D-3, D-3a, D-4, D-4a, D-5,	5834
D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, D-5m,	5835
D-5n, D-5o, or D-6 permit shall be paid in accordance with section	5836
4303.24 of the Revised Code.	5837

Sec. 5502.03. (A) There is hereby created in the department	5838
of public safety a division of homeland security.	5839

(B) The division shall do all of the following:

5840

(1) Coordinate all homeland security activities of all state	5841
agencies and be the liaison between state agencies and local	5842
entities for the purposes of communicating homeland security	5843
funding and policy initiatives;	5844

(2) Collect, analyze, maintain, and disseminate information	5845
to support local, state, and federal law enforcement agencies,	5846
other government agencies, and private organizations in detecting,	5847
deterring, preventing, preparing for, responding to, and	5848
recovering from threatened or actual terrorist events. This	5849
information is not a public record pursuant to section 149.43 of	5850
the Revised Code.	5851

(3) Coordinate efforts of state and local governments and	5852
private organizations to enhance the security and protection of	5853
critical infrastructure, including casino facilities, and key	5854
assets in this state;	5855

(4) Develop and coordinate policies, protocols, and	5856
strategies that may be used to prevent, detect, prepare for,	5857
respond to, and recover from terrorist acts or threats;	5858

(5) Develop, update, and coordinate the implementation of an	5859
Ohio homeland security strategic plan that will guide state and	5860
local governments in the achievement of homeland security in this	5861
state.	5862

(C) The director of public safety shall appoint an executive	5863
director, who shall be head of the division of homeland security	5864
and who regularly shall advise the governor and the director on	5865
matters pertaining to homeland security. The executive director	5866
shall serve at the pleasure of the director of public safety. To	5867
carry out the duties assigned under this section, the executive	5868
director, subject to the direction and control of the director of	5869
public safety, may appoint and maintain necessary staff and may	5870
enter into any necessary agreements.	5871

(D) Except as otherwise provided by law, nothing in this	5872
section shall be construed to give the director of public safety	5873
or the executive director of the division of homeland security	5874
authority over the incident management structure or	5875
responsibilities of local emergency response personnel.	5876

(E) There is hereby created in the state treasury the	5877
homeland security fund. The fund shall consist of sixty cents of	5878
each fee collected under sections 4501.34, 4503.26, 4506.08, and	5879
4509.05 of the Revised Code as specified in those sections, plus	5880
on and after October 1, 2009, sixty cents of each fee collected	5881
under sections 4505.14 and 4519.63 of the Revised Code as	5882
specified in those sections. The fund shall be used to pay the	5883
expenses of administering the law relative to the powers and	5884
duties of the executive director of the division of homeland	5885
security, except that the director of budget and management may	5886
transfer excess money from the homeland security fund to the state	5887
highway safety fund if the director of public safety determines	5888
that the amount of money in the homeland security fund exceeds the	5889
amount required to cover such costs incurred by the division of	5890
homeland security and requests the director of budget and	5891
management to make the transfer.	5892

Sec. 5703.052. (A) There is hereby created in the state	5893
treasury the tax refund fund, from which refunds shall be paid for	5894
taxes illegally or erroneously assessed or collected, or for any	5895
other reason overpaid, that are levied by Chapter 4301., 4305.,	5896
5728., 5729., 5733., 5735., 5739., 5741., 5743., 5747., 5748.,	5897
5749., or 5751., or 5753. and sections 3737.71, 3905.35, 3905.36,	5898
4303.33, 5707.03, 5725.18, 5727.28, 5727.38, 5727.81, and 5727.811	5899
of the Revised Code. Refunds for fees illegally or erroneously	5900
assessed or collected, or for any other reason overpaid, that are	5901
levied by sections 3734.90 to 3734.9014 of the Revised Code also	5902
shall be paid from the fund. Refunds for amounts illegally or	5903
erroneously assessed or collected by the tax commissioner, or for	5904
any other reason overpaid, that are due under section 1509.50 of	5905
the Revised Code shall be paid from the fund. However, refunds for	5906
taxes levied under section 5739.101 of the Revised Code shall not	5907
be paid from the tax refund fund, but shall be paid as provided in	5908
section 5739.104 of the Revised Code.	5909

(B)(1) Upon certification by the tax commissioner to the	5910
treasurer of state of a tax refund, a fee refund, or an other	5911
amount refunded, or by the superintendent of insurance of a	5912
domestic or foreign insurance tax refund, the treasurer of state	5913
shall place the amount certified to the credit of the fund. The	5914
certified amount transferred shall be derived from current	5915
receipts of the same tax, fee, or other amount from which the	5916
refund arose. If current receipts from the tax, fee, or other	5917
amount from which the refund arose are inadequate to make the	5918
transfer of the amount so certified, the treasurer of state shall	5919
transfer such certified amount from current receipts of the sales	5920
tax levied by section 5739.02 of the Revised Code.	5921

(2) When the treasurer of state provides for the payment of a	5922
refund of a tax, fee, or other amount from the current receipts of	5923
the sales tax, and the refund is for a tax, fee, or other amount	5924
that is not levied by the state, the tax commissioner shall	5925
recover the amount of that refund from the next distribution of	5926
that tax, fee, or other amount that otherwise would be made to the	5927
taxing jurisdiction. If the amount to be recovered would exceed	5928
twenty-five per cent of the next distribution of that tax, fee, or	5929
other amount, the commissioner may spread the recovery over more	5930
than one future distribution, taking into account the amount to be	5931
recovered and the amount of the anticipated future distributions.	5932
In no event may the commissioner spread the recovery over a period	5933
to exceed twenty-four months.	5934

Sec. 5703.19. (A) To carry out the purposes of the laws that	5935
the tax commissioner is required to administer, the commissioner	5936
or any person employed by the commissioner for that purpose, upon	5937
demand, may inspect books, accounts, records, and memoranda of any	5938
person or public utility subject to those laws, and may examine	5939
under oath any officer, agent, or employee of that person or	5940
public utility. Any person other than the commissioner who makes a	5941
demand pursuant to this section shall produce the person's	5942
authority to make the inspection.	5943

(B) If a person or public utility receives at least ten days'	5944
written notice of a demand made under division (A) of this section	5945
and refuses to comply with that demand, a penalty of five hundred	5946
dollars shall be imposed upon the person or public utility for	5947
each day the person or public utility refuses to comply with the	5948
demand. Penalties imposed under this division may be assessed and	5949
collected in the same manner as assessments made under Chapter	5950
3769., 4305., 5727., 5728., 5733., 5735., 5739., 5743., 5745.,	5951
5747., 5749., or 5751., or 5753., or sections 3734.90 to	5952
3734.9014, of the Revised Code.	5953

Sec. 5703.21. (A) Except as provided in divisions (B) and	5954
(C) of this section, no agent of the department of taxation,	5955
except in the agent's report to the department or when called on	5956
to testify in any court or proceeding, shall divulge any	5957
information acquired by the agent as to the transactions,	5958
property, or business of any person while acting or claiming to	5959
act under orders of the department. Whoever violates this	5960
provision shall thereafter be disqualified from acting as an	5961
officer or employee or in any other capacity under appointment or	5962
employment of the department.	5963

(B)(1) For purposes of an audit pursuant to section 117.15 of	5964
the Revised Code, or an audit of the department pursuant to	5965
Chapter 117. of the Revised Code, or an audit, pursuant to that	5966
chapter, the objective of which is to express an opinion on a	5967
financial report or statement prepared or issued pursuant to	5968
division (A)(7) or (9) of section 126.21 of the Revised Code, the	5969
officers and employees of the auditor of state charged with	5970
conducting the audit shall have access to and the right to examine	5971
any state tax returns and state tax return information in the	5972
possession of the department to the extent that the access and	5973
examination are necessary for purposes of the audit. Any	5974
information acquired as the result of that access and examination	5975
shall not be divulged for any purpose other than as required for	5976
the audit or unless the officers and employees are required to	5977
testify in a court or proceeding under compulsion of legal	5978
process. Whoever violates this provision shall thereafter be	5979
disqualified from acting as an officer or employee or in any other	5980
capacity under appointment or employment of the auditor of state.	5981

(2) For purposes of an internal audit pursuant to section	5982
126.45 of the Revised Code, the officers and employees of the	5983
office of internal auditing in the office of budget and management	5984
charged with conducting the internal audit shall have access to	5985
and the right to examine any state tax returns and state tax	5986
return information in the possession of the department to the	5987
extent that the access and examination are necessary for purposes	5988
of the internal audit. Any information acquired as the result of	5989
that access and examination shall not be divulged for any purpose	5990
other than as required for the internal audit or unless the	5991
officers and employees are required to testify in a court or	5992
proceeding under compulsion of legal process. Whoever violates	5993
this provision shall thereafter be disqualified from acting as an	5994
officer or employee or in any other capacity under appointment or	5995
employment of the office of internal auditing.	5996

(3) As provided by section 6103(d)(2) of the Internal Revenue	5997
Code, any federal tax returns or federal tax information that the	5998
department has acquired from the internal revenue service, through	5999
federal and state statutory authority, may be disclosed to the	6000
auditor of state or the office of internal auditing solely for	6001
purposes of an audit of the department.	6002

(4) For purposes of Chapter 3739. of the Revised Code, an	6003
agent of the department of taxation may share information with the	6004
division of state fire marshal that the agent finds during the	6005
course of an investigation.	6006

(C) Division (A) of this section does not prohibit any of the	6007
following:	6008

(1) Divulging information contained in applications,	6009
complaints, and related documents filed with the department under	6010
section 5715.27 of the Revised Code or in applications filed with	6011
the department under section 5715.39 of the Revised Code;	6012

(2) Providing information to the office of child support	6013
within the department of job and family services pursuant to	6014
section 3125.43 of the Revised Code;	6015

(3) Disclosing to the board of motor vehicle collision repair	6016
registration any information in the possession of the department	6017
that is necessary for the board to verify the existence of an	6018
applicant's valid vendor's license and current state tax	6019
identification number under section 4775.07 of the Revised Code;	6020

(4) Providing information to the administrator of workers'	6021
compensation pursuant to sections 4123.271 and 4123.591 of the	6022
Revised Code;	6023

(5) Providing to the attorney general information the	6024
department obtains under division (J) of section 1346.01 of the	6025
Revised Code;	6026

(6) Permitting properly authorized officers, employees, or	6027
agents of a municipal corporation from inspecting reports or	6028
information pursuant to rules adopted under section 5745.16 of the	6029
Revised Code;	6030

(7) Providing information regarding the name, account number,	6031
or business address of a holder of a vendor's license issued	6032
pursuant to section 5739.17 of the Revised Code, a holder of a	6033
direct payment permit issued pursuant to section 5739.031 of the	6034
Revised Code, or a seller having a use tax account maintained	6035
pursuant to section 5741.17 of the Revised Code, or information	6036
regarding the active or inactive status of a vendor's license,	6037
direct payment permit, or seller's use tax account;	6038

(8) Releasing invoices or invoice information furnished under	6039
section 4301.433 of the Revised Code pursuant to that section;	6040

(9) Providing to a county auditor notices or documents	6041
concerning or affecting the taxable value of property in the	6042
county auditor's county. Unless authorized by law to disclose	6043
documents so provided, the county auditor shall not disclose such	6044
documents;	6045

(10) Providing to a county auditor sales or use tax return or	6046
audit information under section 333.06 of the Revised Code;	6047

(11) Subject to section 4301.441 of the Revised Code,	6048
disclosing to the appropriate state agency information in the	6049
possession of the department of taxation that is necessary to	6050
verify a permit holder's gallonage or noncompliance with taxes	6051
levied under Chapter 4301. or 4305. of the Revised Code;	6052

(12) Disclosing to the department of natural resources	6053
information in the possession of the department that is necessary	6054
to verify the taxpayer's compliance with division (A)(1), (8), or	6055
(9) of section 5749.02 of the Revised Code and information	6056
received pursuant to section 1509.50 of the Revised Code	6057
concerning the amount due under that section;	6058

(13) Disclosing to the department of job and family services,	6059
industrial commission, and bureau of workers' compensation	6060
information in the possession of the department of taxation solely	6061
for the purpose of identifying employers that misclassify	6062
employees as independent contractors or that fail to properly	6063
report and pay employer tax liabilities. The department of	6064
taxation shall disclose only such information that is necessary to	6065
verify employer compliance with law administered by those	6066
agencies.	6067

(14) Disclosing to the Ohio casino control commission	6068
information in the possession of the department of taxation that	6069
is necessary to verify a taxpayer's compliance with section	6070
5753.02 of the Revised Code and sections related thereto.	6071

Sec. 5703.70. (A) On the filing of an application for refund	6072
under section 3734.905, 4307.05, 4307.07, 5727.28, 5727.91,	6073
5728.061, 5733.12, 5735.122, 5735.13, 5735.14, 5735.141, 5735.142,	6074
5735.18, 5739.07, 5739.071, 5739.104, 5741.10, 5743.05, 5743.53,	6075
5749.08, or 5751.08, or 5753.06 of the Revised Code, or an	6076
application for compensation under section 5739.061 of the Revised	6077
Code, if the tax commissioner determines that the amount of the	6078
refund or compensation to which the applicant is entitled is less	6079
than the amount claimed in the application, the commissioner shall	6080
give the applicant written notice by ordinary mail of the amount.	6081
The notice shall be sent to the address shown on the application	6082
unless the applicant notifies the commissioner of a different	6083
address. The applicant shall have sixty days from the date the	6084
commissioner mails the notice to provide additional information to	6085
the commissioner or request a hearing, or both.	6086

(B) If the applicant neither requests a hearing nor provides	6087
additional information to the tax commissioner within the time	6088
prescribed by division (A) of this section, the commissioner shall	6089
take no further action, and the refund or compensation amount	6090
denied becomes final.	6091

(C)(1) If the applicant requests a hearing within the time	6092
prescribed by division (A) of this section, the tax commissioner	6093
shall assign a time and place for the hearing and notify the	6094
applicant of such time and place, but the commissioner may	6095
continue the hearing from time to time as necessary. After the	6096
hearing, the commissioner may make such adjustments to the refund	6097
or compensation as the commissioner finds proper, and shall issue	6098
a final determination thereon.	6099

(2) If the applicant does not request a hearing, but provides	6100
additional information, within the time prescribed by division (A)	6101
of this section, the commissioner shall review the information,	6102
make such adjustments to the refund or compensation as the	6103
commissioner finds proper, and issue a final determination	6104
thereon.	6105

(3) The commissioner shall serve a copy of the final	6106
determination made under division (C)(1) or (2) of this section on	6107
the applicant in the manner provided in section 5703.37 of the	6108
Revised Code, and the decision is final, subject to appeal under	6109
section 5717.02 of the Revised Code.	6110

(D) The tax commissioner shall certify to the director of	6111
budget and management and treasurer of state for payment from the	6112
tax refund fund created by section 5703.052 of the Revised Code,	6113
the amount of the refund to be refunded under division (B) or (C)	6114
of this section. The commissioner also shall certify to the	6115
director and treasurer of state for payment from the general	6116
revenue fund the amount of compensation to be paid under division	6117
(B) or (C) of this section.	6118

Sec. 5747.01. Except as otherwise expressly provided or	6119
clearly appearing from the context, any term used in this chapter	6120
that is not otherwise defined in this section has the same meaning	6121
as when used in a comparable context in the laws of the United	6122
States relating to federal income taxes or if not used in a	6123
comparable context in those laws, has the same meaning as in	6124
section 5733.40 of the Revised Code. Any reference in this chapter	6125
to the Internal Revenue Code includes other laws of the United	6126
States relating to federal income taxes.	6127

As used in this chapter:

6128

(A) "Adjusted gross income" or "Ohio adjusted gross income"	6129
means federal adjusted gross income, as defined and used in the	6130
Internal Revenue Code, adjusted as provided in this section:	6131

(1) Add interest or dividends on obligations or securities of	6132
any state or of any political subdivision or authority of any	6133
state, other than this state and its subdivisions and authorities.	6134

(2) Add interest or dividends on obligations of any	6135
authority, commission, instrumentality, territory, or possession	6136
of the United States to the extent that the interest or dividends	6137
are exempt from federal income taxes but not from state income	6138
taxes.	6139

(3) Deduct interest or dividends on obligations of the United	6140
States and its territories and possessions or of any authority,	6141
commission, or instrumentality of the United States to the extent	6142
that the interest or dividends are included in federal adjusted	6143
gross income but exempt from state income taxes under the laws of	6144
the United States.	6145

(4) Deduct disability and survivor's benefits to the extent	6146
included in federal adjusted gross income.	6147

(5) Deduct benefits under Title II of the Social Security Act	6148
and tier 1 railroad retirement benefits to the extent included in	6149
federal adjusted gross income under section 86 of the Internal	6150
Revenue Code.	6151

(6) In the case of a taxpayer who is a beneficiary of a trust	6152
that makes an accumulation distribution as defined in section 665	6153
of the Internal Revenue Code, add, for the beneficiary's taxable	6154
years beginning before 2002, the portion, if any, of such	6155
distribution that does not exceed the undistributed net income of	6156
the trust for the three taxable years preceding the taxable year	6157
in which the distribution is made to the extent that the portion	6158
was not included in the trust's taxable income for any of the	6159
trust's taxable years beginning in 2002 or thereafter.	6160
"Undistributed net income of a trust" means the taxable income of	6161
the trust increased by (a)(i) the additions to adjusted gross	6162
income required under division (A) of this section and (ii) the	6163
personal exemptions allowed to the trust pursuant to section	6164
642(b) of the Internal Revenue Code, and decreased by (b)(i) the	6165
deductions to adjusted gross income required under division (A) of	6166
this section, (ii) the amount of federal income taxes attributable	6167
to such income, and (iii) the amount of taxable income that has	6168
been included in the adjusted gross income of a beneficiary by	6169
reason of a prior accumulation distribution. Any undistributed net	6170
income included in the adjusted gross income of a beneficiary	6171
shall reduce the undistributed net income of the trust commencing	6172
with the earliest years of the accumulation period.	6173

(7) Deduct the amount of wages and salaries, if any, not	6174
otherwise allowable as a deduction but that would have been	6175
allowable as a deduction in computing federal adjusted gross	6176
income for the taxable year, had the targeted jobs credit allowed	6177
and determined under sections 38, 51, and 52 of the Internal	6178
Revenue Code not been in effect.	6179

(8) Deduct any interest or interest equivalent on public	6180
obligations and purchase obligations to the extent that the	6181
interest or interest equivalent is included in federal adjusted	6182
gross income.	6183

(9) Add any loss or deduct any gain resulting from the sale,	6184
exchange, or other disposition of public obligations to the extent	6185
that the loss has been deducted or the gain has been included in	6186
computing federal adjusted gross income.	6187

(10) Deduct or add amounts, as provided under section 5747.70	6188
of the Revised Code, related to contributions to variable college	6189
savings program accounts made or tuition units purchased pursuant	6190
to Chapter 3334. of the Revised Code.	6191

(11)(a) Deduct, to the extent not otherwise allowable as a	6192
deduction or exclusion in computing federal or Ohio adjusted gross	6193
income for the taxable year, the amount the taxpayer paid during	6194
the taxable year for medical care insurance and qualified	6195
long-term care insurance for the taxpayer, the taxpayer's spouse,	6196
and dependents. No deduction for medical care insurance under	6197
division (A)(11) of this section shall be allowed either to any	6198
taxpayer who is eligible to participate in any subsidized health	6199
plan maintained by any employer of the taxpayer or of the	6200
taxpayer's spouse, or to any taxpayer who is entitled to, or on	6201
application would be entitled to, benefits under part A of Title	6202
XVIII of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C.	6203
301, as amended. For the purposes of division (A)(11)(a) of this	6204
section, "subsidized health plan" means a health plan for which	6205
the employer pays any portion of the plan's cost. The deduction	6206
allowed under division (A)(11)(a) of this section shall be the net	6207
of any related premium refunds, related premium reimbursements, or	6208
related insurance premium dividends received during the taxable	6209
year.	6210

(b) Deduct, to the extent not otherwise deducted or excluded	6211
in computing federal or Ohio adjusted gross income during the	6212
taxable year, the amount the taxpayer paid during the taxable	6213
year, not compensated for by any insurance or otherwise, for	6214
medical care of the taxpayer, the taxpayer's spouse, and	6215
dependents, to the extent the expenses exceed seven and one-half	6216
per cent of the taxpayer's federal adjusted gross income.	6217

(c) Deduct, to the extent not otherwise deducted or excluded	6218
in computing federal or Ohio adjusted gross income, any amount	6219
included in federal adjusted gross income under section 105 or not	6220
excluded under section 106 of the Internal Revenue Code solely	6221
because it relates to an accident and health plan for a person who	6222
otherwise would be a "qualifying relative" and thus a "dependent"	6223
under section 152 of the Internal Revenue Code but for the fact	6224
that the person fails to meet the income and support limitations	6225
under section 152(d)(1)(B) and (C) of the Internal Revenue Code.	6226

(d) For purposes of division (A)(11) of this section,	6227
"medical care" has the meaning given in section 213 of the	6228
Internal Revenue Code, subject to the special rules, limitations,	6229
and exclusions set forth therein, and "qualified long-term care"	6230
has the same meaning given in section 7702B(c) of the Internal	6231
Revenue Code. Solely for purposes of divisions (A)(11)(a) and (c)	6232
of this section, "dependent" includes a person who otherwise would	6233
be a "qualifying relative" and thus a "dependent" under section	6234
152 of the Internal Revenue Code but for the fact that the person	6235
fails to meet the income and support limitations under section	6236
152(d)(1)(B) and (C) of the Internal Revenue Code.	6237

(12)(a) Deduct any amount included in federal adjusted gross	6238
income solely because the amount represents a reimbursement or	6239
refund of expenses that in any year the taxpayer had deducted as	6240
an itemized deduction pursuant to section 63 of the Internal	6241
Revenue Code and applicable United States department of the	6242
treasury regulations. The deduction otherwise allowed under	6243
division (A)(12)(a) of this section shall be reduced to the extent	6244
the reimbursement is attributable to an amount the taxpayer	6245
deducted under this section in any taxable year.	6246

(b) Add any amount not otherwise included in Ohio adjusted	6247
gross income for any taxable year to the extent that the amount is	6248
attributable to the recovery during the taxable year of any amount	6249
deducted or excluded in computing federal or Ohio adjusted gross	6250
income in any taxable year.	6251

(13) Deduct any portion of the deduction described in section	6252
1341(a)(2) of the Internal Revenue Code, for repaying previously	6253
reported income received under a claim of right, that meets both	6254
of the following requirements:	6255

(a) It is allowable for repayment of an item that was	6256
included in the taxpayer's adjusted gross income for a prior	6257
taxable year and did not qualify for a credit under division (A)	6258
or (B) of section 5747.05 of the Revised Code for that year;	6259

(b) It does not otherwise reduce the taxpayer's adjusted	6260
gross income for the current or any other taxable year.	6261

(14) Deduct an amount equal to the deposits made to, and net	6262
investment earnings of, a medical savings account during the	6263
taxable year, in accordance with section 3924.66 of the Revised	6264
Code. The deduction allowed by division (A)(14) of this section	6265
does not apply to medical savings account deposits and earnings	6266
otherwise deducted or excluded for the current or any other	6267
taxable year from the taxpayer's federal adjusted gross income.	6268

(15)(a) Add an amount equal to the funds withdrawn from a	6269
medical savings account during the taxable year, and the net	6270
investment earnings on those funds, when the funds withdrawn were	6271
used for any purpose other than to reimburse an account holder	6272
for, or to pay, eligible medical expenses, in accordance with	6273
section 3924.66 of the Revised Code;	6274

(b) Add the amounts distributed from a medical savings	6275
account under division (A)(2) of section 3924.68 of the Revised	6276
Code during the taxable year.	6277

(16) Add any amount claimed as a credit under section	6278
5747.059 of the Revised Code to the extent that such amount	6279
satisfies either of the following:	6280

(a) The amount was deducted or excluded from the computation	6281
of the taxpayer's federal adjusted gross income as required to be	6282
reported for the taxpayer's taxable year under the Internal	6283
Revenue Code;	6284

(b) The amount resulted in a reduction of the taxpayer's	6285
federal adjusted gross income as required to be reported for any	6286
of the taxpayer's taxable years under the Internal Revenue Code.	6287

(17) Deduct the amount contributed by the taxpayer to an	6288
individual development account program established by a county	6289
department of job and family services pursuant to sections 329.11	6290
to 329.14 of the Revised Code for the purpose of matching funds	6291
deposited by program participants. On request of the tax	6292
commissioner, the taxpayer shall provide any information that, in	6293
the tax commissioner's opinion, is necessary to establish the	6294
amount deducted under division (A)(17) of this section.	6295

(18) Beginning in taxable year 2001 but not for any taxable	6296
year beginning after December 31, 2005, if the taxpayer is married	6297
and files a joint return and the combined federal adjusted gross	6298
income of the taxpayer and the taxpayer's spouse for the taxable	6299
year does not exceed one hundred thousand dollars, or if the	6300
taxpayer is single and has a federal adjusted gross income for the	6301
taxable year not exceeding fifty thousand dollars, deduct amounts	6302
paid during the taxable year for qualified tuition and fees paid	6303
to an eligible institution for the taxpayer, the taxpayer's	6304
spouse, or any dependent of the taxpayer, who is a resident of	6305
this state and is enrolled in or attending a program that	6306
culminates in a degree or diploma at an eligible institution. The	6307
deduction may be claimed only to the extent that qualified tuition	6308
and fees are not otherwise deducted or excluded for any taxable	6309
year from federal or Ohio adjusted gross income. The deduction may	6310
not be claimed for educational expenses for which the taxpayer	6311
claims a credit under section 5747.27 of the Revised Code.	6312

(19) Add any reimbursement received during the taxable year	6313
of any amount the taxpayer deducted under division (A)(18) of this	6314
section in any previous taxable year to the extent the amount is	6315
not otherwise included in Ohio adjusted gross income.	6316

(20)(a)(i) Add five-sixths of the amount of depreciation	6317
expense allowed by subsection (k) of section 168 of the Internal	6318
Revenue Code, including the taxpayer's proportionate or	6319
distributive share of the amount of depreciation expense allowed	6320
by that subsection to a pass-through entity in which the taxpayer	6321
has a direct or indirect ownership interest.	6322

(ii) Add five-sixths of the amount of qualifying section 179	6323
depreciation expense, including a person's proportionate or	6324
distributive share of the amount of qualifying section 179	6325
depreciation expense allowed to any pass-through entity in which	6326
the person has a direct or indirect ownership. For the purposes of	6327
this division, "qualifying section 179 depreciation expense" means	6328
the difference between (I) the amount of depreciation expense	6329
directly or indirectly allowed to the taxpayer under section 179	6330
of the Internal Revenue Code, and (II) the amount of depreciation	6331
expense directly or indirectly allowed to the taxpayer under	6332
section 179 of the Internal Revenue Code as that section existed	6333
on December 31, 2002.	6334

The tax commissioner, under procedures established by the	6335
commissioner, may waive the add-backs related to a pass-through	6336
entity if the taxpayer owns, directly or indirectly, less than	6337
five per cent of the pass-through entity.	6338

(b) Nothing in division (A)(20) of this section shall be	6339
construed to adjust or modify the adjusted basis of any asset.	6340

(c) To the extent the add-back required under division	6341
(A)(20)(a) of this section is attributable to property generating	6342
nonbusiness income or loss allocated under section 5747.20 of the	6343
Revised Code, the add-back shall be sitused to the same location	6344
as the nonbusiness income or loss generated by the property for	6345
the purpose of determining the credit under division (A) of	6346
section 5747.05 of the Revised Code. Otherwise, the add-back shall	6347
be apportioned, subject to one or more of the four alternative	6348
methods of apportionment enumerated in section 5747.21 of the	6349
Revised Code.	6350

(d) For the purposes of division (A) of this section, net	6351
operating loss carryback and carryforward shall not include	6352
five-sixths of the allowance of any net operating loss deduction	6353
carryback or carryforward to the taxable year to the extent such	6354
loss resulted from depreciation allowed by section 168(k) of the	6355
Internal Revenue Code and by the qualifying section 179	6356
depreciation expense amount.	6357

(21)(a) If the taxpayer was required to add an amount under	6358
division (A)(20)(a) of this section for a taxable year, deduct	6359
one-fifth of the amount so added for each of the five succeeding	6360
taxable years.	6361

(b) If the amount deducted under division (A)(21)(a) of this	6362
section is attributable to an add-back allocated under division	6363
(A)(20)(c) of this section, the amount deducted shall be sitused	6364
to the same location. Otherwise, the add-back shall be apportioned	6365
using the apportionment factors for the taxable year in which the	6366
deduction is taken, subject to one or more of the four alternative	6367
methods of apportionment enumerated in section 5747.21 of the	6368
Revised Code.	6369

(c) No deduction is available under division (A)(21)(a) of	6370
this section with regard to any depreciation allowed by section	6371
168(k) of the Internal Revenue Code and by the qualifying section	6372
179 depreciation expense amount to the extent that such	6373
depreciation resulted in or increased a federal net operating loss	6374
carryback or carryforward to a taxable year to which division	6375
(A)(20)(d) of this section does not apply.	6376

(22) Deduct, to the extent not otherwise deducted or excluded	6377
in computing federal or Ohio adjusted gross income for the taxable	6378
year, the amount the taxpayer received during the taxable year as	6379
reimbursement for life insurance premiums under section 5919.31 of	6380
the Revised Code.	6381

(23) Deduct, to the extent not otherwise deducted or excluded	6382
in computing federal or Ohio adjusted gross income for the taxable	6383
year, the amount the taxpayer received during the taxable year as	6384
a death benefit paid by the adjutant general under section 5919.33	6385
of the Revised Code.	6386

(24) Deduct, to the extent included in federal adjusted gross	6387
income and not otherwise allowable as a deduction or exclusion in	6388
computing federal or Ohio adjusted gross income for the taxable	6389
year, military pay and allowances received by the taxpayer during	6390
the taxable year for active duty service in the United States	6391
army, air force, navy, marine corps, or coast guard or reserve	6392
components thereof or the national guard. The deduction may not be	6393
claimed for military pay and allowances received by the taxpayer	6394
while the taxpayer is stationed in this state.	6395

(25) Deduct, to the extent not otherwise allowable as a	6396
deduction or exclusion in computing federal or Ohio adjusted gross	6397
income for the taxable year and not otherwise compensated for by	6398
any other source, the amount of qualified organ donation expenses	6399
incurred by the taxpayer during the taxable year, not to exceed	6400
ten thousand dollars. A taxpayer may deduct qualified organ	6401
donation expenses only once for all taxable years beginning with	6402
taxable years beginning in 2007.	6403

For the purposes of division (A)(25) of this section:

6404

(a) "Human organ" means all or any portion of a human liver,	6405
pancreas, kidney, intestine, or lung, and any portion of human	6406
bone marrow.	6407

(b) "Qualified organ donation expenses" means travel	6408
expenses, lodging expenses, and wages and salary forgone by a	6409
taxpayer in connection with the taxpayer's donation, while living,	6410
of one or more of the taxpayer's human organs to another human	6411
being.	6412

(26) Deduct, to the extent not otherwise deducted or excluded	6413
in computing federal or Ohio adjusted gross income for the taxable	6414
year, amounts received by the taxpayer as retired military	6415
personnel pay for service in the United States army, navy, air	6416
force, coast guard, or marine corps or reserve components thereof,	6417
or the national guard, or received by the surviving spouse or	6418
former spouse of such a taxpayer under the survivor benefit plan	6419
on account of such a taxpayer's death. If the taxpayer receives	6420
income on account of retirement paid under the federal civil	6421
service retirement system or federal employees retirement system,	6422
or under any successor retirement program enacted by the congress	6423
of the United States that is established and maintained for	6424
retired employees of the United States government, and such	6425
retirement income is based, in whole or in part, on credit for the	6426
taxpayer's military service, the deduction allowed under this	6427
division shall include only that portion of such retirement income	6428
that is attributable to the taxpayer's military service, to the	6429
extent that portion of such retirement income is otherwise	6430
included in federal adjusted gross income and is not otherwise	6431
deducted under this section. Any amount deducted under division	6432
(A)(26) of this section is not included in a taxpayer's adjusted	6433
gross income for the purposes of section 5747.055 of the Revised	6434
Code. No amount may be deducted under division (A)(26) of this	6435
section on the basis of which a credit was claimed under section	6436
5747.055 of the Revised Code.	6437

(27) Deduct, to the extent not otherwise deducted or excluded	6438
in computing federal or Ohio adjusted gross income for the taxable	6439
year, the amount the taxpayer received during the taxable year	6440
from the military injury relief fund created in section 5101.98 of	6441
the Revised Code.	6442

(28) Deduct, to the extent not otherwise deducted or excluded	6443
in computing federal or Ohio adjusted gross income for the taxable	6444
year, the amount the taxpayer received as a veterans bonus during	6445
the taxable year from the Ohio department of veterans services as	6446
authorized by Section 2r of Article VIII, Ohio Constitution.	6447

(29) Deduct, to the extent not otherwise deducted or excluded	6448
in computing federal or Ohio adjusted gross income for the taxable	6449
year, any loss from wagering transactions that is allowed as an	6450
itemized deduction under section 165 of the Internal Revenue Code	6451
and that the taxpayer deducted in computing federal taxable	6452
income.	6453

(B) "Business income" means income, including gain or loss,	6454
arising from transactions, activities, and sources in the regular	6455
course of a trade or business and includes income, gain, or loss	6456
from real property, tangible property, and intangible property if	6457
the acquisition, rental, management, and disposition of the	6458
property constitute integral parts of the regular course of a	6459
trade or business operation. "Business income" includes income,	6460
including gain or loss, from a partial or complete liquidation of	6461
a business, including, but not limited to, gain or loss from the	6462
sale or other disposition of goodwill.	6463

(C) "Nonbusiness income" means all income other than business	6464
income and may include, but is not limited to, compensation, rents	6465
and royalties from real or tangible personal property, capital	6466
gains, interest, dividends and distributions, patent or copyright	6467
royalties, or lottery winnings, prizes, and awards.	6468

(D) "Compensation" means any form of remuneration paid to an	6469
employee for personal services.	6470

(E) "Fiduciary" means a guardian, trustee, executor,	6471
administrator, receiver, conservator, or any other person acting	6472
in any fiduciary capacity for any individual, trust, or estate.	6473

(F) "Fiscal year" means an accounting period of twelve months	6474
ending on the last day of any month other than December.	6475

(G) "Individual" means any natural person.

6476

(H) "Internal Revenue Code" means the "Internal Revenue Code	6477
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended.	6478

(I) "Resident" means any of the following, provided that	6479
division (I)(3) of this section applies only to taxable years of a	6480
trust beginning in 2002 or thereafter:	6481

(1) An individual who is domiciled in this state, subject to	6482
section 5747.24 of the Revised Code;	6483

(2) The estate of a decedent who at the time of death was	6484
domiciled in this state. The domicile tests of section 5747.24 of	6485
the Revised Code are not controlling for purposes of division	6486
(I)(2) of this section.	6487

(3) A trust that, in whole or part, resides in this state. If	6488
only part of a trust resides in this state, the trust is a	6489
resident only with respect to that part.	6490

For the purposes of division (I)(3) of this section:

6491

(a) A trust resides in this state for the trust's current	6492
taxable year to the extent, as described in division (I)(3)(d) of	6493
this section, that the trust consists directly or indirectly, in	6494
whole or in part, of assets, net of any related liabilities, that	6495
were transferred, or caused to be transferred, directly or	6496
indirectly, to the trust by any of the following:	6497

(i) A person, a court, or a governmental entity or	6498
instrumentality on account of the death of a decedent, but only if	6499
the trust is described in division (I)(3)(e)(i) or (ii) of this	6500
section;	6501

(ii) A person who was domiciled in this state for the	6502
purposes of this chapter when the person directly or indirectly	6503
transferred assets to an irrevocable trust, but only if at least	6504
one of the trust's qualifying beneficiaries is domiciled in this	6505
state for the purposes of this chapter during all or some portion	6506
of the trust's current taxable year;	6507

(iii) A person who was domiciled in this state for the	6508
purposes of this chapter when the trust document or instrument or	6509
part of the trust document or instrument became irrevocable, but	6510
only if at least one of the trust's qualifying beneficiaries is a	6511
resident domiciled in this state for the purposes of this chapter	6512
during all or some portion of the trust's current taxable year. If	6513
a trust document or instrument became irrevocable upon the death	6514
of a person who at the time of death was domiciled in this state	6515
for purposes of this chapter, that person is a person described in	6516
division (I)(3)(a)(iii) of this section.	6517

(b) A trust is irrevocable to the extent that the transferor	6518
is not considered to be the owner of the net assets of the trust	6519
under sections 671 to 678 of the Internal Revenue Code.	6520

(c) With respect to a trust other than a charitable lead	6521
trust, "qualifying beneficiary" has the same meaning as "potential	6522
current beneficiary" as defined in section 1361(e)(2) of the	6523
Internal Revenue Code, and with respect to a charitable lead trust	6524
"qualifying beneficiary" is any current, future, or contingent	6525
beneficiary, but with respect to any trust "qualifying	6526
beneficiary" excludes a person or a governmental entity or	6527
instrumentality to any of which a contribution would qualify for	6528
the charitable deduction under section 170 of the Internal Revenue	6529
Code.	6530

(d) For the purposes of division (I)(3)(a) of this section,	6531
the extent to which a trust consists directly or indirectly, in	6532
whole or in part, of assets, net of any related liabilities, that	6533
were transferred directly or indirectly, in whole or part, to the	6534
trust by any of the sources enumerated in that division shall be	6535
ascertained by multiplying the fair market value of the trust's	6536
assets, net of related liabilities, by the qualifying ratio, which	6537
shall be computed as follows:	6538

(i) The first time the trust receives assets, the numerator	6539
of the qualifying ratio is the fair market value of those assets	6540
at that time, net of any related liabilities, from sources	6541
enumerated in division (I)(3)(a) of this section. The denominator	6542
of the qualifying ratio is the fair market value of all the	6543
trust's assets at that time, net of any related liabilities.	6544

(ii) Each subsequent time the trust receives assets, a	6545
revised qualifying ratio shall be computed. The numerator of the	6546
revised qualifying ratio is the sum of (1) the fair market value	6547
of the trust's assets immediately prior to the subsequent	6548
transfer, net of any related liabilities, multiplied by the	6549
qualifying ratio last computed without regard to the subsequent	6550
transfer, and (2) the fair market value of the subsequently	6551
transferred assets at the time transferred, net of any related	6552
liabilities, from sources enumerated in division (I)(3)(a) of this	6553
section. The denominator of the revised qualifying ratio is the	6554
fair market value of all the trust's assets immediately after the	6555
subsequent transfer, net of any related liabilities.	6556

(iii) Whether a transfer to the trust is by or from any of	6557
the sources enumerated in division (I)(3)(a) of this section shall	6558
be ascertained without regard to the domicile of the trust's	6559
beneficiaries.	6560

(e) For the purposes of division (I)(3)(a)(i) of this	6561
section:	6562

(i) A trust is described in division (I)(3)(e)(i) of this	6563
section if the trust is a testamentary trust and the testator of	6564
that testamentary trust was domiciled in this state at the time of	6565
the testator's death for purposes of the taxes levied under	6566
Chapter 5731. of the Revised Code.	6567

(ii) A trust is described in division (I)(3)(e)(ii) of this	6568
section if the transfer is a qualifying transfer described in any	6569
of divisions (I)(3)(f)(i) to (vi) of this section, the trust is an	6570
irrevocable inter vivos trust, and at least one of the trust's	6571
qualifying beneficiaries is domiciled in this state for purposes	6572
of this chapter during all or some portion of the trust's current	6573
taxable year.	6574

(f) For the purposes of division (I)(3)(e)(ii) of this	6575
section, a "qualifying transfer" is a transfer of assets, net of	6576
any related liabilities, directly or indirectly to a trust, if the	6577
transfer is described in any of the following:	6578

(i) The transfer is made to a trust, created by the decedent	6579
before the decedent's death and while the decedent was domiciled	6580
in this state for the purposes of this chapter, and, prior to the	6581
death of the decedent, the trust became irrevocable while the	6582
decedent was domiciled in this state for the purposes of this	6583
chapter.	6584

(ii) The transfer is made to a trust to which the decedent,	6585
prior to the decedent's death, had directly or indirectly	6586
transferred assets, net of any related liabilities, while the	6587
decedent was domiciled in this state for the purposes of this	6588
chapter, and prior to the death of the decedent the trust became	6589
irrevocable while the decedent was domiciled in this state for the	6590
purposes of this chapter.	6591

(iii) The transfer is made on account of a contractual	6592
relationship existing directly or indirectly between the	6593
transferor and either the decedent or the estate of the decedent	6594
at any time prior to the date of the decedent's death, and the	6595
decedent was domiciled in this state at the time of death for	6596
purposes of the taxes levied under Chapter 5731. of the Revised	6597
Code.	6598

(iv) The transfer is made to a trust on account of a	6599
contractual relationship existing directly or indirectly between	6600
the transferor and another person who at the time of the	6601
decedent's death was domiciled in this state for purposes of this	6602
chapter.	6603

(v) The transfer is made to a trust on account of the will of	6604
a testator who was domiciled in this state at the time of the	6605
testator's death for purposes of the taxes levied under Chapter	6606
5731. of the Revised Code.	6607

(vi) The transfer is made to a trust created by or caused to	6608
be created by a court, and the trust was directly or indirectly	6609
created in connection with or as a result of the death of an	6610
individual who, for purposes of the taxes levied under Chapter	6611
5731. of the Revised Code, was domiciled in this state at the time	6612
of the individual's death.	6613

(g) The tax commissioner may adopt rules to ascertain the	6614
part of a trust residing in this state.	6615

(J) "Nonresident" means an individual or estate that is not a	6616
resident. An individual who is a resident for only part of a	6617
taxable year is a nonresident for the remainder of that taxable	6618
year.	6619

(K) "Pass-through entity" has the same meaning as in section	6620
5733.04 of the Revised Code.	6621

(L) "Return" means the notifications and reports required to	6622
be filed pursuant to this chapter for the purpose of reporting the	6623
tax due and includes declarations of estimated tax when so	6624
required.	6625

(M) "Taxable year" means the calendar year or the taxpayer's	6626
fiscal year ending during the calendar year, or fractional part	6627
thereof, upon which the adjusted gross income is calculated	6628
pursuant to this chapter.	6629

(N) "Taxpayer" means any person subject to the tax imposed by	6630
section 5747.02 of the Revised Code or any pass-through entity	6631
that makes the election under division (D) of section 5747.08 of	6632
the Revised Code.	6633

(O) "Dependents" means dependents as defined in the Internal	6634
Revenue Code and as claimed in the taxpayer's federal income tax	6635
return for the taxable year or which the taxpayer would have been	6636
permitted to claim had the taxpayer filed a federal income tax	6637
return.	6638

(P) "Principal county of employment" means, in the case of a	6639
nonresident, the county within the state in which a taxpayer	6640
performs services for an employer or, if those services are	6641
performed in more than one county, the county in which the major	6642
portion of the services are performed.	6643

(Q) As used in sections 5747.50 to 5747.55 of the Revised	6644
Code:	6645

(1) "Subdivision" means any county, municipal corporation,	6646
park district, or township.	6647

(2) "Essential local government purposes" includes all	6648
functions that any subdivision is required by general law to	6649
exercise, including like functions that are exercised under a	6650
charter adopted pursuant to the Ohio Constitution.	6651

(R) "Overpayment" means any amount already paid that exceeds	6652
the figure determined to be the correct amount of the tax.	6653

(S) "Taxable income" or "Ohio taxable income" applies only to	6654
estates and trusts, and means federal taxable income, as defined	6655
and used in the Internal Revenue Code, adjusted as follows:	6656

(1) Add interest or dividends, net of ordinary, necessary,	6657
and reasonable expenses not deducted in computing federal taxable	6658
income, on obligations or securities of any state or of any	6659
political subdivision or authority of any state, other than this	6660
state and its subdivisions and authorities, but only to the extent	6661
that such net amount is not otherwise includible in Ohio taxable	6662
income and is described in either division (S)(1)(a) or (b) of	6663
this section:	6664

(a) The net amount is not attributable to the S portion of an	6665
electing small business trust and has not been distributed to	6666
beneficiaries for the taxable year;	6667

(b) The net amount is attributable to the S portion of an	6668
electing small business trust for the taxable year.	6669

(2) Add interest or dividends, net of ordinary, necessary,	6670
and reasonable expenses not deducted in computing federal taxable	6671
income, on obligations of any authority, commission,	6672
instrumentality, territory, or possession of the United States to	6673
the extent that the interest or dividends are exempt from federal	6674
income taxes but not from state income taxes, but only to the	6675
extent that such net amount is not otherwise includible in Ohio	6676
taxable income and is described in either division (S)(1)(a) or	6677
(b) of this section;	6678

(3) Add the amount of personal exemption allowed to the	6679
estate pursuant to section 642(b) of the Internal Revenue Code;	6680

(4) Deduct interest or dividends, net of related expenses	6681
deducted in computing federal taxable income, on obligations of	6682
the United States and its territories and possessions or of any	6683
authority, commission, or instrumentality of the United States to	6684
the extent that the interest or dividends are exempt from state	6685
taxes under the laws of the United States, but only to the extent	6686
that such amount is included in federal taxable income and is	6687
described in either division (S)(1)(a) or (b) of this section;	6688

(5) Deduct the amount of wages and salaries, if any, not	6689
otherwise allowable as a deduction but that would have been	6690
allowable as a deduction in computing federal taxable income for	6691
the taxable year, had the targeted jobs credit allowed under	6692
sections 38, 51, and 52 of the Internal Revenue Code not been in	6693
effect, but only to the extent such amount relates either to	6694
income included in federal taxable income for the taxable year or	6695
to income of the S portion of an electing small business trust for	6696
the taxable year;	6697

(6) Deduct any interest or interest equivalent, net of	6698
related expenses deducted in computing federal taxable income, on	6699
public obligations and purchase obligations, but only to the	6700
extent that such net amount relates either to income included in	6701
federal taxable income for the taxable year or to income of the S	6702
portion of an electing small business trust for the taxable year;	6703

(7) Add any loss or deduct any gain resulting from sale,	6704
exchange, or other disposition of public obligations to the extent	6705
that such loss has been deducted or such gain has been included in	6706
computing either federal taxable income or income of the S portion	6707
of an electing small business trust for the taxable year;	6708

(8) Except in the case of the final return of an estate, add	6709
any amount deducted by the taxpayer on both its Ohio estate tax	6710
return pursuant to section 5731.14 of the Revised Code, and on its	6711
federal income tax return in determining federal taxable income;	6712

(9)(a) Deduct any amount included in federal taxable income	6713
solely because the amount represents a reimbursement or refund of	6714
expenses that in a previous year the decedent had deducted as an	6715
itemized deduction pursuant to section 63 of the Internal Revenue	6716
Code and applicable treasury regulations. The deduction otherwise	6717
allowed under division (S)(9)(a) of this section shall be reduced	6718
to the extent the reimbursement is attributable to an amount the	6719
taxpayer or decedent deducted under this section in any taxable	6720
year.	6721

(b) Add any amount not otherwise included in Ohio taxable	6722
income for any taxable year to the extent that the amount is	6723
attributable to the recovery during the taxable year of any amount	6724
deducted or excluded in computing federal or Ohio taxable income	6725
in any taxable year, but only to the extent such amount has not	6726
been distributed to beneficiaries for the taxable year.	6727

(10) Deduct any portion of the deduction described in section	6728
1341(a)(2) of the Internal Revenue Code, for repaying previously	6729
reported income received under a claim of right, that meets both	6730
of the following requirements:	6731

(a) It is allowable for repayment of an item that was	6732
included in the taxpayer's taxable income or the decedent's	6733
adjusted gross income for a prior taxable year and did not qualify	6734
for a credit under division (A) or (B) of section 5747.05 of the	6735
Revised Code for that year.	6736

(b) It does not otherwise reduce the taxpayer's taxable	6737
income or the decedent's adjusted gross income for the current or	6738
any other taxable year.	6739

(11) Add any amount claimed as a credit under section	6740
5747.059 of the Revised Code to the extent that the amount	6741
satisfies either of the following:	6742

(a) The amount was deducted or excluded from the computation	6743
of the taxpayer's federal taxable income as required to be	6744
reported for the taxpayer's taxable year under the Internal	6745
Revenue Code;	6746

(b) The amount resulted in a reduction in the taxpayer's	6747
federal taxable income as required to be reported for any of the	6748
taxpayer's taxable years under the Internal Revenue Code.	6749

(12) Deduct any amount, net of related expenses deducted in	6750
computing federal taxable income, that a trust is required to	6751
report as farm income on its federal income tax return, but only	6752
if the assets of the trust include at least ten acres of land	6753
satisfying the definition of "land devoted exclusively to	6754
agricultural use" under section 5713.30 of the Revised Code,	6755
regardless of whether the land is valued for tax purposes as such	6756
land under sections 5713.30 to 5713.38 of the Revised Code. If the	6757
trust is a pass-through entity investor, section 5747.231 of the	6758
Revised Code applies in ascertaining if the trust is eligible to	6759
claim the deduction provided by division (S)(12) of this section	6760
in connection with the pass-through entity's farm income.	6761

Except for farm income attributable to the S portion of an	6762
electing small business trust, the deduction provided by division	6763
(S)(12) of this section is allowed only to the extent that the	6764
trust has not distributed such farm income. Division (S)(12) of	6765
this section applies only to taxable years of a trust beginning in	6766
2002 or thereafter.	6767

(13) Add the net amount of income described in section 641(c)	6768
of the Internal Revenue Code to the extent that amount is not	6769
included in federal taxable income.	6770

(14) Add or deduct the amount the taxpayer would be required	6771
to add or deduct under division (A)(20) or (21) of this section if	6772
the taxpayer's Ohio taxable income were computed in the same	6773
manner as an individual's Ohio adjusted gross income is computed	6774
under this section. In the case of a trust, division (S)(14) of	6775
this section applies only to any of the trust's taxable years	6776
beginning in 2002 or thereafter.	6777

(T) "School district income" and "school district income tax"	6778
have the same meanings as in section 5748.01 of the Revised Code.	6779

(U) As used in divisions (A)(8), (A)(9), (S)(6), and (S)(7)	6780
of this section, "public obligations," "purchase obligations," and	6781
"interest or interest equivalent" have the same meanings as in	6782
section 5709.76 of the Revised Code.	6783

(V) "Limited liability company" means any limited liability	6784
company formed under Chapter 1705. of the Revised Code or under	6785
the laws of any other state.	6786

(W) "Pass-through entity investor" means any person who,	6787
during any portion of a taxable year of a pass-through entity, is	6788
a partner, member, shareholder, or equity investor in that	6789
pass-through entity.	6790

(X) "Banking day" has the same meaning as in section 1304.01	6791
of the Revised Code.	6792

(Y) "Month" means a calendar month.

6793

(Z) "Quarter" means the first three months, the second three	6794
months, the third three months, or the last three months of the	6795
taxpayer's taxable year.	6796

(AA)(1) "Eligible institution" means a state university or	6797
state institution of higher education as defined in section	6798
3345.011 of the Revised Code, or a private, nonprofit college,	6799
university, or other post-secondary institution located in this	6800
state that possesses a certificate of authorization issued by the	6801
Ohio board of regents pursuant to Chapter 1713. of the Revised	6802
Code or a certificate of registration issued by the state board of	6803
career colleges and schools under Chapter 3332. of the Revised	6804
Code.	6805

(2) "Qualified tuition and fees" means tuition and fees	6806
imposed by an eligible institution as a condition of enrollment or	6807
attendance, not exceeding two thousand five hundred dollars in	6808
each of the individual's first two years of post-secondary	6809
education. If the individual is a part-time student, "qualified	6810
tuition and fees" includes tuition and fees paid for the academic	6811
equivalent of the first two years of post-secondary education	6812
during a maximum of five taxable years, not exceeding a total of	6813
five thousand dollars. "Qualified tuition and fees" does not	6814
include:	6815

(a) Expenses for any course or activity involving sports,	6816
games, or hobbies unless the course or activity is part of the	6817
individual's degree or diploma program;	6818

(b) The cost of books, room and board, student activity fees,	6819
athletic fees, insurance expenses, or other expenses unrelated to	6820
the individual's academic course of instruction;	6821

(c) Tuition, fees, or other expenses paid or reimbursed	6822
through an employer, scholarship, grant in aid, or other	6823
educational benefit program.	6824

(BB)(1) "Modified business income" means the business income	6825
included in a trust's Ohio taxable income after such taxable	6826
income is first reduced by the qualifying trust amount, if any.	6827

(2) "Qualifying trust amount" of a trust means capital gains	6828
and losses from the sale, exchange, or other disposition of equity	6829
or ownership interests in, or debt obligations of, a qualifying	6830
investee to the extent included in the trust's Ohio taxable	6831
income, but only if the following requirements are satisfied:	6832

(a) The book value of the qualifying investee's physical	6833
assets in this state and everywhere, as of the last day of the	6834
qualifying investee's fiscal or calendar year ending immediately	6835
prior to the date on which the trust recognizes the gain or loss,	6836
is available to the trust.	6837

(b) The requirements of section 5747.011 of the Revised Code	6838
are satisfied for the trust's taxable year in which the trust	6839
recognizes the gain or loss.	6840

Any gain or loss that is not a qualifying trust amount is	6841
modified business income, qualifying investment income, or	6842
modified nonbusiness income, as the case may be.	6843

(3) "Modified nonbusiness income" means a trust's Ohio	6844
taxable income other than modified business income, other than the	6845
qualifying trust amount, and other than qualifying investment	6846
income, as defined in section 5747.012 of the Revised Code, to the	6847
extent such qualifying investment income is not otherwise part of	6848
modified business income.	6849

(4) "Modified Ohio taxable income" applies only to trusts,	6850
and means the sum of the amounts described in divisions (BB)(4)(a)	6851
to (c) of this section:	6852

(a) The fraction, calculated under section 5747.013, and	6853
applying section 5747.231 of the Revised Code, multiplied by the	6854
sum of the following amounts:	6855

(i) The trust's modified business income;

6856

(ii) The trust's qualifying investment income, as defined in	6857
section 5747.012 of the Revised Code, but only to the extent the	6858
qualifying investment income does not otherwise constitute	6859
modified business income and does not otherwise constitute a	6860
qualifying trust amount.	6861

(b) The qualifying trust amount multiplied by a fraction, the	6862
numerator of which is the sum of the book value of the qualifying	6863
investee's physical assets in this state on the last day of the	6864
qualifying investee's fiscal or calendar year ending immediately	6865
prior to the day on which the trust recognizes the qualifying	6866
trust amount, and the denominator of which is the sum of the book	6867
value of the qualifying investee's total physical assets	6868
everywhere on the last day of the qualifying investee's fiscal or	6869
calendar year ending immediately prior to the day on which the	6870
trust recognizes the qualifying trust amount. If, for a taxable	6871
year, the trust recognizes a qualifying trust amount with respect	6872
to more than one qualifying investee, the amount described in	6873
division (BB)(4)(b) of this section shall equal the sum of the	6874
products so computed for each such qualifying investee.	6875

(c)(i) With respect to a trust or portion of a trust that is	6876
a resident as ascertained in accordance with division (I)(3)(d) of	6877
this section, its modified nonbusiness income.	6878

(ii) With respect to a trust or portion of a trust that is	6879
not a resident as ascertained in accordance with division	6880
(I)(3)(d) of this section, the amount of its modified nonbusiness	6881
income satisfying the descriptions in divisions (B)(2) to (5) of	6882
section 5747.20 of the Revised Code, except as otherwise provided	6883
in division (BB)(4)(c)(ii) of this section. With respect to a	6884
trust or portion of a trust that is not a resident as ascertained	6885
in accordance with division (I)(3)(d) of this section, the trust's	6886
portion of modified nonbusiness income recognized from the sale,	6887
exchange, or other disposition of a debt interest in or equity	6888
interest in a section 5747.212 entity, as defined in section	6889
5747.212 of the Revised Code, without regard to division (A) of	6890
that section, shall not be allocated to this state in accordance	6891
with section 5747.20 of the Revised Code but shall be apportioned	6892
to this state in accordance with division (B) of section 5747.212	6893
of the Revised Code without regard to division (A) of that	6894
section.	6895

If the allocation and apportionment of a trust's income under	6896
divisions (BB)(4)(a) and (c) of this section do not fairly	6897
represent the modified Ohio taxable income of the trust in this	6898
state, the alternative methods described in division (C) of	6899
section 5747.21 of the Revised Code may be applied in the manner	6900
and to the same extent provided in that section.	6901

(5)(a) Except as set forth in division (BB)(5)(b) of this	6902
section, "qualifying investee" means a person in which a trust has	6903
an equity or ownership interest, or a person or unit of government	6904
the debt obligations of either of which are owned by a trust. For	6905
the purposes of division (BB)(2)(a) of this section and for the	6906
purpose of computing the fraction described in division (BB)(4)(b)	6907
of this section, all of the following apply:	6908

(i) If the qualifying investee is a member of a qualifying	6909
controlled group on the last day of the qualifying investee's	6910
fiscal or calendar year ending immediately prior to the date on	6911
which the trust recognizes the gain or loss, then "qualifying	6912
investee" includes all persons in the qualifying controlled group	6913
on such last day.	6914

(ii) If the qualifying investee, or if the qualifying	6915
investee and any members of the qualifying controlled group of	6916
which the qualifying investee is a member on the last day of the	6917
qualifying investee's fiscal or calendar year ending immediately	6918
prior to the date on which the trust recognizes the gain or loss,	6919
separately or cumulatively own, directly or indirectly, on the	6920
last day of the qualifying investee's fiscal or calendar year	6921
ending immediately prior to the date on which the trust recognizes	6922
the qualifying trust amount, more than fifty per cent of the	6923
equity of a pass-through entity, then the qualifying investee and	6924
the other members are deemed to own the proportionate share of the	6925
pass-through entity's physical assets which the pass-through	6926
entity directly or indirectly owns on the last day of the	6927
pass-through entity's calendar or fiscal year ending within or	6928
with the last day of the qualifying investee's fiscal or calendar	6929
year ending immediately prior to the date on which the trust	6930
recognizes the qualifying trust amount.	6931

(iii) For the purposes of division (BB)(5)(a)(iii) of this	6932
section, "upper level pass-through entity" means a pass-through	6933
entity directly or indirectly owning any equity of another	6934
pass-through entity, and "lower level pass-through entity" means	6935
that other pass-through entity.	6936

An upper level pass-through entity, whether or not it is also	6937
a qualifying investee, is deemed to own, on the last day of the	6938
upper level pass-through entity's calendar or fiscal year, the	6939
proportionate share of the lower level pass-through entity's	6940
physical assets that the lower level pass-through entity directly	6941
or indirectly owns on the last day of the lower level pass-through	6942
entity's calendar or fiscal year ending within or with the last	6943
day of the upper level pass-through entity's fiscal or calendar	6944
year. If the upper level pass-through entity directly and	6945
indirectly owns less than fifty per cent of the equity of the	6946
lower level pass-through entity on each day of the upper level	6947
pass-through entity's calendar or fiscal year in which or with	6948
which ends the calendar or fiscal year of the lower level	6949
pass-through entity and if, based upon clear and convincing	6950
evidence, complete information about the location and cost of the	6951
physical assets of the lower pass-through entity is not available	6952
to the upper level pass-through entity, then solely for purposes	6953
of ascertaining if a gain or loss constitutes a qualifying trust	6954
amount, the upper level pass-through entity shall be deemed as	6955
owning no equity of the lower level pass-through entity for each	6956
day during the upper level pass-through entity's calendar or	6957
fiscal year in which or with which ends the lower level	6958
pass-through entity's calendar or fiscal year. Nothing in division	6959
(BB)(5)(a)(iii) of this section shall be construed to provide for	6960
any deduction or exclusion in computing any trust's Ohio taxable	6961
income.	6962

(b) With respect to a trust that is not a resident for the	6963
taxable year and with respect to a part of a trust that is not a	6964
resident for the taxable year, "qualifying investee" for that	6965
taxable year does not include a C corporation if both of the	6966
following apply:	6967

(i) During the taxable year the trust or part of the trust	6968
recognizes a gain or loss from the sale, exchange, or other	6969
disposition of equity or ownership interests in, or debt	6970
obligations of, the C corporation.	6971

(ii) Such gain or loss constitutes nonbusiness income.

6972

(6) "Available" means information is such that a person is	6973
able to learn of the information by the due date plus extensions,	6974
if any, for filing the return for the taxable year in which the	6975
trust recognizes the gain or loss.	6976

(CC) "Qualifying controlled group" has the same meaning as in	6977
section 5733.04 of the Revised Code.	6978

(DD) "Related member" has the same meaning as in section	6979
5733.042 of the Revised Code.	6980

(EE)(1) For the purposes of division (EE) of this section:

6981

(a) "Qualifying person" means any person other than a	6982
qualifying corporation.	6983

(b) "Qualifying corporation" means any person classified for	6984
federal income tax purposes as an association taxable as a	6985
corporation, except either of the following:	6986

(i) A corporation that has made an election under subchapter	6987
S, chapter one, subtitle A, of the Internal Revenue Code for its	6988
taxable year ending within, or on the last day of, the investor's	6989
taxable year;	6990

(ii) A subsidiary that is wholly owned by any corporation	6991
that has made an election under subchapter S, chapter one,	6992
subtitle A of the Internal Revenue Code for its taxable year	6993
ending within, or on the last day of, the investor's taxable year.	6994

(2) For the purposes of this chapter, unless expressly stated	6995
otherwise, no qualifying person indirectly owns any asset directly	6996
or indirectly owned by any qualifying corporation.	6997

(FF) For purposes of this chapter and Chapter 5751. of the	6998
Revised Code:	6999

(1) "Trust" does not include a qualified pre-income tax	7000
trust.	7001

(2) A "qualified pre-income tax trust" is any pre-income tax	7002
trust that makes a qualifying pre-income tax trust election as	7003
described in division (FF)(3) of this section.	7004

(3) A "qualifying pre-income tax trust election" is an	7005
election by a pre-income tax trust to subject to the tax imposed	7006
by section 5751.02 of the Revised Code the pre-income tax trust	7007
and all pass-through entities of which the trust owns or controls,	7008
directly, indirectly, or constructively through related interests,	7009
five per cent or more of the ownership or equity interests. The	7010
trustee shall notify the tax commissioner in writing of the	7011
election on or before April 15, 2006. The election, if timely	7012
made, shall be effective on and after January 1, 2006, and shall	7013
apply for all tax periods and tax years until revoked by the	7014
trustee of the trust.	7015

(4) A "pre-income tax trust" is a trust that satisfies all of	7016
the following requirements:	7017

(a) The document or instrument creating the trust was	7018
executed by the grantor before January 1, 1972;	7019

(b) The trust became irrevocable upon the creation of the	7020
trust; and	7021

(c) The grantor was domiciled in this state at the time the	7022
trust was created.	7023

Sec. 5747.02. (A) For the purpose of providing revenue for	7024
the support of schools and local government functions, to provide	7025
relief to property taxpayers, to provide revenue for the general	7026
revenue fund, and to meet the expenses of administering the tax	7027
levied by this chapter, there is hereby levied on every	7028
individual, trust, and estate residing in or earning or receiving	7029
income in this state, on every individual, trust, and estate	7030
earning or receiving lottery winnings, prizes, or awards pursuant	7031
to Chapter 3770. of the Revised Code, on every individual, trust,	7032
and estate earning or receiving winnings on casino gaming, and on	7033
every individual, trust, and estate otherwise having nexus with or	7034
in this state under the Constitution of the United States, an	7035
annual tax measured in the case of individuals by Ohio adjusted	7036
gross income less an exemption for the taxpayer, the taxpayer's	7037
spouse, and each dependent as provided in section 5747.025 of the	7038
Revised Code; measured in the case of trusts by modified Ohio	7039
taxable income under division (D) of this section; and measured in	7040
the case of estates by Ohio taxable income. The tax imposed by	7041
this section on the balance thus obtained is hereby levied as	7042
follows:	7043

(1) For taxable years beginning in 2004:

7044

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		7045
OR		7046
MODIFIED OHIO		7047
TAXABLE INCOME (TRUSTS)		7048
OR		7049
OHIO TAXABLE INCOME (ESTATES)	TAX	7050

$5,000 or less	.743%	7051
More than $5,000 but not more than $10,000	$37.15 plus 1.486% of the amount in excess of $5,000	7052
More than $10,000 but not more than $15,000	$111.45 plus 2.972% of the amount in excess of $10,000	7053
More than $15,000 but not more than $20,000	$260.05 plus 3.715% of the amount in excess of $15,000	7054
More than $20,000 but not more than $40,000	$445.80 plus 4.457% of the amount in excess of $20,000	7055
More than $40,000 but not more than $80,000	$1,337.20 plus 5.201% of the amount in excess of $40,000	7056
More than $80,000 but not more than $100,000	$3,417.60 plus 5.943% of the amount in excess of $80,000	7057
More than $100,000 but not more than $200,000	$4,606.20 plus 6.9% of the amount in excess of $100,000	7058
More than $200,000	$11,506.20 plus 7.5% of the amount in excess of $200,000	7059

(2) For taxable years beginning in 2005:

7060

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		7061
OR		7062
MODIFIED OHIO		7063
TAXABLE INCOME (TRUSTS)		7064
OR		7065
OHIO TAXABLE INCOME (ESTATES)	TAX	7066

$5,000 or less	.712%	7067
More than $5,000 but not more than $10,000	$35.60 plus 1.424% of the amount in excess of $5,000	7068
More than $10,000 but not more than $15,000	$106.80 plus 2.847% of the amount in excess of $10,000	7069
More than $15,000 but not more than $20,000	$249.15 plus 3.559% of the amount in excess of $15,000	7070
More than $20,000 but not more than $40,000	$427.10 plus 4.27% of the amount in excess of $20,000	7071
More than $40,000 but not more than $80,000	$1,281.10 plus 4.983% of the amount in excess of $40,000	7072
More than $80,000 but not more than $100,000	$3,274.30 plus 5.693% of the amount in excess of $80,000	7073
More than $100,000 but not more than $200,000	$4,412.90 plus 6.61% of the amount in excess of $100,000	7074
More than $200,000	$11,022.90 plus 7.185% of the amount in excess of $200,000	7075

(3) For taxable years beginning in 2006:

7076

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		7077
OR		7078
MODIFIED OHIO		7079
TAXABLE INCOME (TRUSTS)		7080
OR		7081
OHIO TAXABLE INCOME (ESTATES)	TAX	7082

$5,000 or less	.681%	7083
More than $5,000 but not more than $10,000	$34.05 plus 1.361% of the amount in excess of $5,000	7084
More than $10,000 but not more than $15,000	$102.10 plus 2.722% of the amount in excess of $10,000	7085
More than $15,000 but not more than $20,000	$238.20 plus 3.403% of the amount in excess of $15,000	7086
More than $20,000 but not more than $40,000	$408.35 plus 4.083% of the amount in excess of $20,000	7087
More than $40,000 but not more than $80,000	$1,224.95 plus 4.764% of the amount in excess of $40,000	7088
More than $80,000 but not more than $100,000	$3,130.55 plus 5.444% of the amount in excess of $80,000	7089
More than $100,000 but not more than $200,000	$4,219.35 plus 6.32% of the amount in excess of $100,000	7090
More than $200,000	$10,539.35 plus 6.87% of the amount in excess of $200,000	7091

(4) For taxable years beginning in 2007:

7092

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		7093
OR		7094
MODIFIED OHIO		7095
TAXABLE INCOME (TRUSTS)		7096
OR		7097
OHIO TAXABLE INCOME (ESTATES)	TAX	7098

$5,000 or less	.649%	7099
More than $5,000 but not more than $10,000	$32.45 plus 1.299% of the amount in excess of $5,000	7100
More than $10,000 but not more than $15,000	$97.40 plus 2.598% of the amount in excess of $10,000	7101
More than $15,000 but not more than $20,000	$227.30 plus 3.247% of the amount in excess of $15,000	7102
More than $20,000 but not more than $40,000	$389.65 plus 3.895% of the amount in excess of $20,000	7103
More than $40,000 but not more than $80,000	$1,168.65 plus 4.546% of the amount in excess of $40,000	7104
More than $80,000 but not more than $100,000	$2,987.05 plus 5.194% of the amount in excess of $80,000	7105
More than $100,000 but not more than $200,000	$4,025.85 plus 6.031% of the amount in excess of $100,000	7106
More than $200,000	$10,056.85 plus 6.555% of the amount in excess of $200,000	7107

(5) For taxable years beginning in 2008, 2009, or 2010:

7108

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		7109
OR		7110
MODIFIED OHIO		7111
TAXABLE INCOME (TRUSTS)		7112
OR		7113
OHIO TAXABLE INCOME (ESTATES)	TAX	7114

$5,000 or less	.618%	7115
More than $5,000 but not more than $10,000	$30.90 plus 1.236% of the amount in excess of $5,000	7116
More than $10,000 but not more than $15,000	$92.70 plus 2.473% of the amount in excess of $10,000	7117
More than $15,000 but not more than $20,000	$216.35 plus 3.091% of the amount in excess of $15,000	7118
More than $20,000 but not more than $40,000	$370.90 plus 3.708% of the amount in excess of $20,000	7119
More than $40,000 but not more than $80,000	$1,112.50 plus 4.327% of the amount in excess of $40,000	7120
More than $80,000 but not more than $100,000	$2,843.30 plus 4.945% of the amount in excess of $80,000	7121
More than $100,000 but not more than $200,000	$3,832.30 plus 5.741% of the amount in excess of $100,000	7122
More than $200,000	$9,573.30 plus 6.24% of the amount in excess of $200,000	7123

(6) For taxable years beginning in 2011 or thereafter:

7124

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		7125
OR		7126
MODIFIED OHIO		7127
TAXABLE INCOME (TRUSTS)		7128
OR		7129
OHIO TAXABLE INCOME (ESTATES)	TAX	7130

$5,000 or less	.587%	7131
More than $5,000 but not more than $10,000	$29.35 plus 1.174% of the amount in excess of $5,000	7132
More than $10,000 but not more than $15,000	$88.05 plus 2.348% of the amount in excess of $10,000	7133
More than $15,000 but not more than $20,000	$205.45 plus 2.935% of the amount in excess of $15,000	7134
More than $20,000 but not more than $40,000	$352.20 plus 3.521% of the amount in excess of $20,000	7135
More than $40,000 but not more than $80,000	$1,056.40 plus 4.109% of the amount in excess of $40,000	7136
More than $80,000 but not more than $100,000	$2,700.00 plus 4.695% of the amount in excess of $80,000	7137
More than $100,000 but not more than $200,000	$3,639.00 plus 5.451% of the amount in excess of $100,000	7138
More than $200,000	$9,090.00 plus 5.925% of the amount in excess of $200,000	7139

In July of each year, beginning in 2010, the tax commissioner	7140
shall adjust the income amounts prescribed in this division by	7141
multiplying the percentage increase in the gross domestic product	7142
deflator computed that year under section 5747.025 of the Revised	7143
Code by each of the income amounts resulting from the adjustment	7144
under this division in the preceding year, adding the resulting	7145
product to the corresponding income amount resulting from the	7146
adjustment in the preceding year, and rounding the resulting sum	7147
to the nearest multiple of fifty dollars. The tax commissioner	7148
also shall recompute each of the tax dollar amounts to the extent	7149
necessary to reflect the adjustment of the income amounts. The	7150
rates of taxation shall not be adjusted.	7151

The adjusted amounts apply to taxable years beginning in the	7152
calendar year in which the adjustments are made. The tax	7153
commissioner shall not make such adjustments in any year in which	7154
the amount resulting from the adjustment would be less than the	7155
amount resulting from the adjustment in the preceding year.	7156

(B) If the director of budget and management makes a	7157
certification to the tax commissioner under division (B) of	7158
section 131.44 of the Revised Code, the amount of tax as	7159
determined under division (A) of this section shall be reduced by	7160
the percentage prescribed in that certification for taxable years	7161
beginning in the calendar year in which that certification is	7162
made.	7163

(C) The levy of this tax on income does not prevent a	7164
municipal corporation, a joint economic development zone created	7165
under section 715.691, or a joint economic development district	7166
created under section 715.70 or 715.71 or sections 715.72 to	7167
715.81 of the Revised Code from levying a tax on income.	7168

(D) This division applies only to taxable years of a trust	7169
beginning in 2002 or thereafter.	7170

(1) The tax imposed by this section on a trust shall be	7171
computed by multiplying the Ohio modified taxable income of the	7172
trust by the rates prescribed by division (A) of this section.	7173

(2) A nonresident trust may claim a credit against the tax	7174
computed under division (D) of this section equal to the lesser of	7175
(1) the tax paid to another state or the District of Columbia on	7176
the nonresident trust's modified nonbusiness income, other than	7177
the portion of the nonresident trust's nonbusiness income that is	7178
qualifying investment income as defined in section 5747.012 of the	7179
Revised Code, or (2) the effective tax rate, based on modified	7180
Ohio taxable income, multiplied by the nonresident trust's	7181
modified nonbusiness income other than the portion of the	7182
nonresident trust's nonbusiness income that is qualifying	7183
investment income. The credit applies before any other applicable	7184
credits.	7185

(3) The credits enumerated in divisions (A)(1) to (13) of	7186
section 5747.98 of the Revised Code do not apply to a trust	7187
subject to division (D) of this section. Any credits enumerated in	7188
other divisions of section 5747.98 of the Revised Code apply to a	7189
trust subject to division (D) of this section. To the extent that	7190
the trust distributes income for the taxable year for which a	7191
credit is available to the trust, the credit shall be shared by	7192
the trust and its beneficiaries. The tax commissioner and the	7193
trust shall be guided by applicable regulations of the United	7194
States treasury regarding the sharing of credits.	7195

(E) For the purposes of this section, "trust" means any trust	7196
described in Subchapter J of Chapter 1 of the Internal Revenue	7197
Code, excluding trusts that are not irrevocable as defined in	7198
division (I)(3)(b) of section 5747.01 of the Revised Code and that	7199
have no modified Ohio taxable income for the taxable year,	7200
charitable remainder trusts, qualified funeral trusts and preneed	7201
funeral contract trusts established pursuant to sections 4717.31	7202
to 4717.38 of the Revised Code that are not qualified funeral	7203
trusts, endowment and perpetual care trusts, qualified settlement	7204
trusts and funds, designated settlement trusts and funds, and	7205
trusts exempted from taxation under section 501(a) of the Internal	7206
Revenue Code.	7207

Sec. 5747.063. (A)(1) If a person's winnings at a casino	7208
facility are an amount for which reporting to the internal revenue	7209
service of the amount is required by 26 U.S.C. 6041 or a	7210
subsequent, analogous section of the Internal Revenue Code, the	7211
casino operator shall deduct and withhold Ohio income tax from the	7212
person's winnings at a rate of six per cent of the amount won. A	7213
person's amount of winnings shall be determined each time the	7214
person exchanges amounts won in tokens, chips, casino credit, or	7215
other pre-paid representations of value for cash or a cash	7216
equivalent. The casino operator shall issue, to a person from	7217
whose winnings an amount has been deducted and withheld, a receipt	7218
for the amount deducted and withheld, and also shall obtain from	7219
the person additional information that will be necessary for the	7220
casino operator to prepare the returns required by this section.	7221

(2) If a person's winnings at a casino facility require	7222
reporting to the internal revenue service under division (A)(1) of	7223
this section, the casino operator also shall require the person to	7224
state in writing, under penalty of falsification, whether the	7225
person is in default under a support order.	7226

(B) Amounts deducted and withheld by a casino operator are	7227
held in trust for the benefit of the state.	7228

(1) On or before the tenth banking day of each month, the	7229
casino operator shall file a return electronically with the tax	7230
commissioner identifying the persons from whose winnings amounts	7231
were deducted and withheld and the amount of each such deduction	7232
and withholding during the preceding calendar month. With the	7233
return, the casino operator shall remit electronically to the tax	7234
commissioner all the amounts deducted and withheld during the	7235
preceding month. And together with the return and remittance, the	7236
casino operator shall transmit electronically to the tax	7237
commissioner a copy of each receipt issued, and a copy of each	7238
statement made, under divisions (A)(1) and (2) of this section.	7239

(2) Annually on or before the thirty-first day of January, a	7240
casino operator shall file an annual return electronically with	7241
the tax commissioner indicating the total amount deducted and	7242
withheld during the preceding calendar year. The casino operator	7243
shall remit electronically with the annual return any amount that	7244
was deducted and withheld and that was not previously remitted. If	7245
the identity of a person and the amount deducted and withheld with	7246
respect to that person were omitted on a monthly return, that	7247
information shall be indicated on the annual return. And if a copy	7248
of the receipt and statement pertaining to a person was not	7249
previously transmitted to the tax commissioner, the receipt and	7250
statement shall be transmitted to the tax commissioner	7251
electronically with the annual return.	7252

(3)(a) A casino operator who fails to file a return and remit	7253
the amounts deducted and withheld is personally liable for the	7254
amount deducted and withheld and not remitted. The tax	7255
commissioner may impose a penalty up to one thousand dollars if a	7256
return is filed late, if amounts deducted and withheld are	7257
remitted late, if a return is not filed, or if amounts deducted	7258
and withheld are not remitted. Interest accrues on past due	7259
amounts deducted and withheld at the rate prescribed in section	7260
5703.47 of the Revised Code. The tax commissioner may collect past	7261
due amounts deducted and withheld and penalties and interest	7262
thereon by assessment under section 5747.13 of the Revised Code as	7263
if they were income taxes collected by an employer.	7264

(b) If a casino operator sells the casino facility or	7265
otherwise quits the casino business, the amounts deducted and	7266
withheld and any penalties and interest thereon are immediately	7267
due and payable. The successor shall withhold an amount of the	7268
purchase money that is sufficient to cover the amounts deducted	7269
and withheld and penalties and interest thereon until the	7270
predecessor casino operator produces either a receipt from the tax	7271
commissioner showing that the amounts deducted and withheld and	7272
penalties and interest thereon have been paid or a certificate	7273
from the tax commissioner indicating that no amounts deducted and	7274
withheld or penalties and interest thereon are due. If the	7275
successor fails to withhold purchase money, the successor is	7276
personally liable for payment of the amounts deducted and withheld	7277
and penalties and interest thereon, up to the amount of the	7278
purchase money.	7279

(C) Annually, on or before the thirty-first day of January, a	7280
casino operator shall issue an information return to each person	7281
with respect to whom an amount has been deducted and withheld	7282
during the preceding calendar year. The information return shall	7283
show the total amount deducted from the person's winnings by the	7284
casino operator during the preceding calendar year.	7285

(D) Amounts deducted and withheld shall be treated as a	7286
credit against the tax imposed by section 5747.02 of the Revised	7287
Code. The credit is refundable and shall be claimed in the order	7288
required under section 5747.98 of the Revised Code. Only the	7289
person for whom the amount is deducted and withheld may claim a	7290
credit for such amount.	7291

(E) The failure of a casino operator to deduct and withhold	7292
the required amount from a person's winnings does not relieve the	7293
person from liability for the tax imposed by section 5747.02 of	7294
the Revised Code with respect to those winnings. And compliance	7295
with this section does not relieve a casino operator or a person	7296
who has winnings at a casino facility from compliance with	7297
relevant provisions of federal tax laws.	7298

(F) The tax commissioner shall prescribe the form of the	7299
receipt, statement, and returns required by this section.	7300

Sec. 5747.20. This section applies solely for the purposes	7301
of computing the credit allowed under division (A) of section	7302
5747.05 of the Revised Code and computing income taxable in this	7303
state under division (D) of section 5747.08 of the Revised Code.	7304

All items of nonbusiness income or deduction shall be	7305
allocated in this state as follows:	7306

(A) All items of nonbusiness income or deduction taken into	7307
account in the computation of adjusted gross income for the	7308
taxable year by a resident shall be allocated to this state.	7309

(B) All items of nonbusiness income or deduction taken into	7310
account in the computation of adjusted gross income for the	7311
taxable year by a nonresident shall be allocated to this state as	7312
follows:	7313

(1) All items of compensation paid to an individual for	7314
personal services performed in this state who was a nonresident at	7315
the time of payment and all items of deduction directly allocated	7316
thereto shall be allocated to this state.	7317

(2) All gains or losses from the sale of real property,	7318
tangible personal property, or intangible property shall be	7319
allocated as follows:	7320

(a) Capital gains or losses from the sale or other transfer	7321
of real property are allocable to this state if the property is	7322
located physically in this state.	7323

(b) Capital gains or losses from the sale or other transfer	7324
of tangible personal property are allocable to this state if, at	7325
the time of such sale or other transfer, the property had its	7326
physical location in this state.	7327

(c) Capital gains or losses from the sale or other transfer	7328
of intangible personal property are allocable to this state if the	7329
taxpayer's domicile was in this state at the time of such sale or	7330
other transfer.	7331

(3) All rents and royalties of real or tangible personal	7332
property shall be allocated to this state as follows:	7333

(a) Rents and royalties derived from real property are	7334
allocable to this state if the property is physically located in	7335
this state.	7336

(b) Rents and royalties derived from tangible personal	7337
property are allocable to this state to the extent that such	7338
property is utilized in this state.	7339

The extent of utilization of tangible personal property in a	7340
state is determined by multiplying the rents or royalties derived	7341
from such property by a fraction, the numerator of which is the	7342
number of days of physical location of the property in this state	7343
during the rental or royalty period in the taxable year and the	7344
denominator of which is the number of days of physical location of	7345
the property everywhere during all rental or royalty periods in	7346
the taxable year. If the physical location of the property during	7347
the rental or royalty period is unknown or unascertainable by the	7348
nonresident, tangible personal property is utilized in the state	7349
in which the property was located at the time the rental or	7350
royalty payor obtained possession.	7351

(4) All patent and copyright royalties shall be allocated to	7352
this state to the extent the patent or copyright was utilized by	7353
the payor in this state.	7354

A patent is utilized in a state to the extent that it is	7355
employed in production, fabrication, manufacturing, or other	7356
processing in the state, or to the extent that a patented product	7357
is produced in the state. If the basis of receipts from patent	7358
royalties does not permit allocation to states or if the	7359
accounting procedures do not reflect states of utilization, the	7360
patent is utilized in this state if the taxpayer's domicile was in	7361
this state at the time such royalties were paid or accrued.	7362

A copyright is utilized in a state to the extent that	7363
printing or other publication originates in the state. If the	7364
basis of receipts from copyright royalties does not permit	7365
allocation to states or if the accounting procedures do not	7366
reflect states of utilization, the copyright is utilized in this	7367
state if the taxpayer's domicile was in this state at the time	7368
such royalties were paid or accrued.	7369

(5)(a) All lottery prize awards paid by the state lottery	7370
commission pursuant to Chapter 3770. of the Revised Code shall be	7371
allocated to this state.	7372

(b) All earnings, profit, income, and gain from the sale,	7373
exchange, or other disposition of lottery prize awards paid or to	7374
be paid to any person by the state lottery commission pursuant to	7375
Chapter 3770. of the Revised Code shall be allocated to this	7376
state.	7377

(c) All earnings, profit, income, and gain from the direct or	7378
indirect ownership of lottery prize awards paid or to be paid to	7379
any person by the state lottery commission pursuant to Chapter	7380
3770. of the Revised Code shall be allocated to this state.	7381

(d) All earnings, profit, income, and gain from the direct or	7382
indirect interest in any right in or to any lottery prize awards	7383
paid or to be paid to any person by the state lottery commission	7384
pursuant to Chapter 3770. of the Revised Code shall be allocated	7385
to this state.	7386

(6) Any item of income or deduction which has been taken into	7387
account in the computation of adjusted gross income for the	7388
taxable year by a nonresident and which is not otherwise	7389
specifically allocated or apportioned pursuant to sections 5747.20	7390
to 5747.23 of the Revised Code, including, without limitation,	7391
interest, dividends and distributions, items of income taken into	7392
account under the provisions of sections 401 to 425 of the	7393
Internal Revenue Code, and benefit payments received by a	7394
beneficiary of a supplemental unemployment trust which is referred	7395
to in section 501(c)(17) of the Internal Revenue Code, shall not	7396
be allocated to this state unless the taxpayer's domicile was in	7397
this state at the time such income was paid or accrued.	7398

(7) All casino gaming winnings paid by any person licensed by	7399
the Ohio casino control commission shall be allocated to the	7400
state.	7401

(C) If an individual is a resident for part of the taxable	7402
year and a nonresident for the remainder of the taxable year, all	7403
items of nonbusiness income or deduction shall be allocated under	7404
division (A) of this section for the part of the taxable year that	7405
the individual is a resident and under division (B) of this	7406
section for the part of the taxable year that the individual is a	7407
nonresident.	7408

Sec. 5747.98. (A) To provide a uniform procedure for	7409
calculating the amount of tax due under section 5747.02 of the	7410
Revised Code, a taxpayer shall claim any credits to which the	7411
taxpayer is entitled in the following order:	7412

(1) The retirement income credit under division (B) of	7413
section 5747.055 of the Revised Code;	7414

(2) The senior citizen credit under division (C) of section	7415
5747.05 of the Revised Code;	7416

(3) The lump sum distribution credit under division (D) of	7417
section 5747.05 of the Revised Code;	7418

(4) The dependent care credit under section 5747.054 of the	7419
Revised Code;	7420

(5) The lump sum retirement income credit under division (C)	7421
of section 5747.055 of the Revised Code;	7422

(6) The lump sum retirement income credit under division (D)	7423
of section 5747.055 of the Revised Code;	7424

(7) The lump sum retirement income credit under division (E)	7425
of section 5747.055 of the Revised Code;	7426

(8) The low-income credit under section 5747.056 of the	7427
Revised Code;	7428

(9) The credit for displaced workers who pay for job training	7429
under section 5747.27 of the Revised Code;	7430

(10) The campaign contribution credit under section 5747.29	7431
of the Revised Code;	7432

(11) The twenty-dollar personal exemption credit under	7433
section 5747.022 of the Revised Code;	7434

(12) The joint filing credit under division (G) of section	7435
5747.05 of the Revised Code;	7436

(13) The nonresident credit under division (A) of section	7437
5747.05 of the Revised Code;	7438

(14) The credit for a resident's out-of-state income under	7439
division (B) of section 5747.05 of the Revised Code;	7440

(15) The credit for employers that enter into agreements with	7441
child day-care centers under section 5747.34 of the Revised Code;	7442

(16) The credit for employers that reimburse employee child	7443
care expenses under section 5747.36 of the Revised Code;	7444

(17) The credit for adoption of a minor child under section	7445
5747.37 of the Revised Code;	7446

(18) The credit for purchases of lights and reflectors under	7447
section 5747.38 of the Revised Code;	7448

(19) The job retention credit under division (B) of section	7449
5747.058 of the Revised Code;	7450

(20) The credit for selling alternative fuel under section	7451
5747.77 of the Revised Code;	7452

(21) The second credit for purchases of new manufacturing	7453
machinery and equipment and the credit for using Ohio coal under	7454
section 5747.31 of the Revised Code;	7455

(22) The job training credit under section 5747.39 of the	7456
Revised Code;	7457

(23) The enterprise zone credit under section 5709.66 of the	7458
Revised Code;	7459

(24) The credit for the eligible costs associated with a	7460
voluntary action under section 5747.32 of the Revised Code;	7461

(25) The credit for employers that establish on-site child	7462
day-care centers under section 5747.35 of the Revised Code;	7463

(26) The ethanol plant investment credit under section	7464
5747.75 of the Revised Code;	7465

(27) The credit for purchases of qualifying grape production	7466
property under section 5747.28 of the Revised Code;	7467

(28) The export sales credit under section 5747.057 of the	7468
Revised Code;	7469

(29) The credit for research and development and technology	7470
transfer investors under section 5747.33 of the Revised Code;	7471

(30) The enterprise zone credits under section 5709.65 of the	7472
Revised Code;	7473

(31) The research and development credit under section	7474
5747.331 of the Revised Code;	7475

(32) The credit for rehabilitating a historic building under	7476
section 5747.76 of the Revised Code;	7477

(33) The refundable credit for rehabilitating a historic	7478
building under section 5747.76 of the Revised Code;	7479

(34) The refundable jobs creation credit under division (A)	7480
of section 5747.058 of the Revised Code;	7481

(35) The refundable credit for taxes paid by a qualifying	7482
entity granted under section 5747.059 of the Revised Code;	7483

(36) The refundable credits for taxes paid by a qualifying	7484
pass-through entity granted under division (J) of section 5747.08	7485
of the Revised Code;	7486

(37) The refundable credit for tax withheld under division	7487
(B)(1) of section 5747.062 of the Revised Code;	7488

(38) The refundable credit for tax withheld under section	7489
5747.063 of the Revised Code;	7490

(39) The refundable credit under section 5747.80 of the	7491
Revised Code for losses on loans made to the Ohio venture capital	7492
program under sections 150.01 to 150.10 of the Revised Code;	7493

~~(39)~~(40) The refundable motion picture production credit	7494
under section 5747.66 of the Revised Code.	7495

(B) For any credit, except the refundable credits enumerated	7496
in this section and the credit granted under division (I) of	7497
section 5747.08 of the Revised Code, the amount of the credit for	7498
a taxable year shall not exceed the tax due after allowing for any	7499
other credit that precedes it in the order required under this	7500
section. Any excess amount of a particular credit may be carried	7501
forward if authorized under the section creating that credit.	7502
Nothing in this chapter shall be construed to allow a taxpayer to	7503
claim, directly or indirectly, a credit more than once for a	7504
taxable year.	7505

Sec. 5753.01. As used in Chapter 5753. of the Revised Code	7506
and for no other purpose under Title LVII of the Revised Code:	7507

(A) "Casino facility" has the same meaning as in section	7508
3772.01 of the Revised Code.	7509

(B) "Casino gaming" has the same meaning as in section	7510
3772.01 of the Revised Code.	7511

(C) "Casino operator" has the same meaning as in section	7512
3772.01 of the Revised Code.	7513

(D) "Gross casino revenue" means the total amount of money	7514
exchanged for the purchase of chips, tokens, tickets, electronic	7515
cards, or similar objects by casino patrons, less winnings paid to	7516
wagerers.	7517

(E) "Person" has the same meaning as in section 3772.01 of	7518
the Revised Code.	7519

(F) "Slot machine" has the same meaning as in section 3772.01	7520
of the Revised Code.	7521

(G) "Table game" has the same meaning as in section 3772.01	7522
of the Revised Code.	7523

(H) "Tax period" means one twenty-four-hour period with	7524
regard to which a casino operator is required to pay the tax	7525
levied by this chapter.	7526

Sec. 5753.02. For the purpose of funding the needs of	7527
cities, counties, public school districts, law enforcement, and	7528
the horse racing industry; funding efforts to alleviate problem	7529
gambling and substance abuse; defraying Ohio casino control	7530
commission operating costs; and defraying the costs of	7531
administering the tax, a tax is levied on the gross casino revenue	7532
received by a casino operator of a casino facility at the rate of	7533
thirty-three per cent of the casino operator's gross casino	7534
revenue at the casino facility. The tax is in addition to any	7535
other taxes or fees imposed under the Revised Code or other law	7536
and for which the casino operator is liable under Section 6(C)(2)	7537
of Article XV, Ohio Constitution.	7538

Sec. 5753.03. (A) For the purpose of receiving and	7539
distributing, and accounting for, revenue received from the tax	7540
levied by section 5753.02 of the Revised Code, the following funds	7541
are created in the state treasury:	7542

(1) The casino tax revenue fund;

7543

(2) The gross casino revenue county fund;

7544

(3) The gross casino revenue county student fund;

7545

(4) The gross casino revenue host city fund;

7546

(5) The Ohio state racing commission fund;

7547

(6) The Ohio law enforcement training fund;

7548

(7) The problem casino gambling and addictions fund;

7549

(8) The casino control commission fund;

7550

(9) The casino tax administration fund.

7551

(B) All moneys collected from the tax levied under this	7552
chapter shall be deposited into the casino tax revenue fund.	7553

(C) From the casino tax revenue fund the director of budget	7554
and management shall transfer as needed to the tax refund fund	7555
amounts equal to the refunds certified by the tax commissioner	7556
under section 5753.06 of the Revised Code.	7557

(D) After making any transfers required by division (C) of	7558
this section, but not later than the fifteenth day of the month	7559
following the end of each calendar quarter, the director of budget	7560
and management shall transfer amounts to each fund as follows:	7561

(1) Fifty-one per cent to the gross casino revenue county	7562
fund to make payments as required by Section 6(C)(3)(a) of Article	7563
XV, Ohio Constitution;	7564

(2) Thirty-four per cent to the gross casino revenue county	7565
student fund to make payments as required by Section 6(C)(3)(b) of	7566
Article XV, Ohio Constitution;	7567

(3) Five per cent to the gross casino revenue host city fund	7568
for the benefit of the cities in which casino facilities are	7569
located;	7570

(4) Three per cent to the Ohio state racing commission fund	7571
to support horse racing in this state at which the pari-mutuel	7572
system of wagering is conducted;	7573

(5) Two per cent to the Ohio law enforcement training fund to	7574
support law enforcement functions in the state;	7575

(6) Two per cent to the problem casino gambling and	7576
addictions fund to support efforts to alleviate problem gambling	7577
and substance abuse and related research in the state;	7578

(7) Three per cent to the casino control commission fund to	7579
support the operations of the Ohio casino control commission and	7580
to defray the cost of administering the tax levied under section	7581
5753.02 of the Revised Code.	7582

Payments under divisions (D)(1), (2), and (3) of this section	7583
shall be made by the end of the month following the end of the	7584
quarterly period. The tax commissioner shall make the data	7585
available to the director of budget and management for this	7586
purpose.	7587

Of the money credited to the Ohio law enforcement training	7588
fund, the director of budget and management shall distribute	7589
eighty-five per cent of the money to the Ohio peace officer	7590
training academy and fifteen per cent of the money to the division	7591
of criminal justice services.	7592

(E) The director of budget and management shall transfer one	7593
per cent of the money credited to the casino control commission	7594
fund to the casino tax administration fund. The tax commissioner	7595
shall use the casino tax administration fund to defray the costs	7596
incurred in administering the tax levied by this chapter.	7597

Sec. 5753.04. Daily each day banks are open for business,	7598
not later than noon, a casino operator shall file a return	7599
electronically with the tax commissioner. The return shall be in	7600
the form required by the tax commissioner, and shall reflect the	7601
relevant tax period. The return shall include, but is not limited	7602
to, the amount of the casino operator's gross casino revenue for	7603
the tax period and the amount of tax due under section 5753.02 of	7604
the Revised Code for the tax period. The casino operator shall	7605
remit electronically with the return the tax due.	7606

If the casino operator ceases to be a taxpayer at any time,	7607
the casino operator shall indicate the last date for which the	7608
casino operator was liable for the tax. The return shall include a	7609
space for this purpose.	7610

Sec. 5753.05. (A)(1) A casino operator who fails to file a	7611
return or to remit the tax due as required by section 5753.04 of	7612
the Revised Code shall pay a penalty not to exceed the greater of	7613
five hundred dollars or ten per cent of the tax due.	7614

(2) If the tax commissioner finds additional tax to be due,	7615
the tax commissioner may impose an additional penalty of up to	7616
fifteen per cent of the additional tax found to be due. A	7617
delinquent payment of tax made as the result of a notice or an	7618
audit is subject to the additional penalty imposed by this	7619
division.	7620

(3) If a casino operator fails to file a return	7621
electronically or to remit the tax electronically, the tax	7622
commissioner may impose an additional penalty of fifty dollars or	7623
ten per cent of the tax due as shown on the return, whichever is	7624
greater.	7625

(B) If the tax due under section 5753.02 of the Revised Code	7626
is not timely paid, the casino operator shall pay interest at the	7627
rate per annum prescribed in section 5703.47 of the Revised Code	7628
beginning on the day the tax was due through the day the tax is	7629
paid or an assessment is issued, whichever occurs first.	7630

(C) The tax commissioner shall collect any penalty or	7631
interest as if it were the tax levied by section 5753.02 of the	7632
Revised Code. Penalties and interest shall be treated as if they	7633
were revenue arising from the tax levied by section 5753.02 of the	7634
Revised Code.	7635

(D) The tax commissioner may abate all or a portion of any	7636
penalty imposed under this section and may adopt rules governing	7637
abatements.	7638

(E) If a casino operator fails to file a return or remit the	7639
tax due as required by section 5753.04 of the Revised Code within	7640
a period of one year after the due date for filing the return or	7641
remitting the tax, the Ohio casino control commission may suspend	7642
the casino operator's license.	7643

Sec. 5753.06. (A) A casino operator may apply to the tax	7644
commissioner for refund of the amount of taxes under section	7645
5753.02 of the Revised Code that were overpaid, paid illegally or	7646
erroneously, or paid on an illegal or erroneous assessment. The	7647
application shall be on a form prescribed by the tax commissioner.	7648
The casino operator shall provide the amount of the requested	7649
refund along with the claimed reasons for, and documentation to	7650
support, the issuance of a refund. The casino operator shall file	7651
the application with the tax commissioner within four years after	7652
the date the payment was made, unless the applicant has waived the	7653
time limitation under division (D) of section 5753.07 of the	7654
Revised Code. In the latter event, the four-year limitation is	7655
extended for the same period of time as the waiver.	7656

(B) Upon the filing of a refund application, the tax	7657
commissioner shall determine the amount of refund to which the	7658
applicant is entitled. If the amount is not less than that	7659
claimed, the tax commissioner shall certify the amount to the	7660
director of budget and management and treasurer of state for	7661
payment from the tax refund fund. If the amount is less than that	7662
claimed, the tax commissioner shall proceed under section 5703.70	7663
of the Revised Code.	7664

(C) Interest on a refund applied for under this section,	7665
computed at the rate provided for in section 5703.47 of the	7666
Revised Code, shall be allowed from the later of the date the tax	7667
was due or the date payment of the tax was made. Except as	7668
provided in section 5753.07 of the Revised Code, the tax	7669
commissioner may, with the consent of the casino operator, provide	7670
for crediting against the tax due for a tax period, the amount of	7671
any refund due the casino operator for a preceding tax period.	7672

(D) Refunds under this section are subject to offset under	7673
section 5753.061 of the Revised Code.	7674

Sec. 5753.061. As used in this section, "debt to the state"	7675
means unpaid taxes that are due the state, unpaid workers'	7676
compensation premiums that are due, unpaid unemployment	7677
compensation contributions that are due, unpaid unemployment	7678
compensation payments in lieu of contributions that are due,	7679
unpaid fees payable to the state or to the clerk of courts under	7680
section 4505.06 of the Revised Code, incorrect medical assistance	7681
payments, or any unpaid charge, penalty, or interest arising from	7682
any of the foregoing. A debt to the state is not a "debt to the	7683
state" as used in this section unless the liability underlying the	7684
debt to the state has become incontestable because the time for	7685
appealing, reconsidering, reassessing, or otherwise questioning	7686
the liability has expired or the liability has been finally	7687
determined to be valid.	7688

If a casino operator who is entitled to a refund under	7689
section 5753.06 of the Revised Code owes a debt to the state, the	7690
amount refundable may be applied in satisfaction of the debt to	7691
the state. If the amount refundable is less than the amount of the	7692
debt to the state, the amount refundable may be applied in partial	7693
satisfaction of the debt. If the amount refundable is greater than	7694
the amount of the debt, the amount refundable remaining after	7695
satisfaction of the debt shall be refunded to the casino operator.	7696

Sec. 5753.07. (A)(1) The tax commissioner may issue an	7697
assessment, based on any information in the tax commissioner's	7698
possession, against a casino operator who fails to pay the tax	7699
levied under section 5753.02 of the Revised Code or to file a	7700
return under section 5753.04 of the Revised Code. The tax	7701
commissioner shall give the casino operator written notice of the	7702
assessment under section 5703.37 of the Revised Code. With the	7703
notice, the tax commissioner shall include instructions on how to	7704
petition for reassessment and on how to request a hearing with	7705
respect to the petition.	7706

(2) Unless the casino operator, within sixty days after	7707
service of the notice of assessment, files with the tax	7708
commissioner, either personally or by certified mail, a written	7709
petition signed by the casino operator, or by the casino	7710
operator's authorized agent who has knowledge of the facts, the	7711
assessment becomes final, and the amount of the assessment is due	7712
and payable from the casino operator to the treasurer of state.	7713
The petition shall indicate the casino operator's objections to	7714
the assessment. Additional objections may be raised in writing if	7715
they are received by the tax commissioner before the date shown on	7716
the final determination.	7717

(3) If a petition for reassessment has been properly filed,	7718
the tax commissioner shall proceed under section 5703.60 of the	7719
Revised Code.	7720

(4) After an assessment becomes final, if any portion of the	7721
assessment, including penalties and accrued interest, remains	7722
unpaid, the tax commissioner may file a certified copy of the	7723
entry making the assessment final in the office of the clerk of	7724
the court of common pleas of Franklin county or in the office of	7725
the clerk of the court of common pleas of the county in which the	7726
casino operator resides, the casino operator's casino facility is	7727
located, or the casino operator's principal place of business in	7728
this state is located. Immediately upon the filing of the entry,	7729
the clerk shall enter a judgment for the state against the	7730
taxpayer assessed in the amount shown on the entry. The judgment	7731
may be filed by the clerk in a loose-leaf book entitled, "special	7732
judgments for the gross casino revenue tax." The judgment has the	7733
same effect as other judgments. Execution shall issue upon the	7734
judgment at the request of the tax commissioner, and all laws	7735
applicable to sales on execution apply to sales made under the	7736
judgment.	7737

(5) The portion of an assessment not paid within sixty days	7738
after the day the assessment was issued bears interest at the rate	7739
per annum prescribed by section 5703.47 of the Revised Code from	7740
the day the tax commissioner issued the assessment until the	7741
assessment is paid. Interest shall be paid in the same manner as	7742
the tax levied under section 5753.02 of the Revised Code and may	7743
be collected by the issuance of an assessment under this section.	7744

(B) If the tax commissioner believes that collection of the	7745
tax levied under section 5753.02 of the Revised Code will be	7746
jeopardized unless proceedings to collect or secure collection of	7747
the tax are instituted without delay, the commissioner may issue a	7748
jeopardy assessment against the casino operator who is liable for	7749
the tax. Immediately upon the issuance of a jeopardy assessment,	7750
the tax commissioner shall file an entry with the clerk of the	7751
court of common pleas in the manner prescribed by division (A)(4)	7752
of this section, and the clerk shall proceed as directed in that	7753
division. Notice of the jeopardy assessment shall be served on the	7754
casino operator or the casino operator's authorized agent under	7755
section 5703.37 of the Revised Code within five days after the	7756
filing of the entry with the clerk. The total amount assessed is	7757
immediately due and payable, unless the casino operator assessed	7758
files a petition for reassessment under division (A)(2) of this	7759
section and provides security in a form satisfactory to the tax	7760
commissioner that is in an amount sufficient to satisfy the unpaid	7761
balance of the assessment. If a petition for reassessment has been	7762
filed, and if satisfactory security has been provided, the tax	7763
commissioner shall proceed under division (A)(3) of this section.	7764
Full or partial payment of the assessment does not prejudice the	7765
tax commissioner's consideration of the petition for reassessment.	7766

(C) The tax commissioner shall immediately forward to the	7767
treasurer of state all amounts the tax commissioner receives under	7768
this section, and the amounts forwarded shall be treated as if	7769
they were revenue arising from the tax levied under section	7770
5753.02 of the Revised Code.	7771

(D) Except as otherwise provided in this division, no	7772
assessment shall be issued against a casino operator for the tax	7773
levied under section 5753.02 of the Revised Code more than four	7774
years after the due date for filing the return for the tax period	7775
for which the tax was reported, or more than four years after the	7776
return for the tax period was filed, whichever is later. This	7777
division does not bar an assessment against a casino operator who	7778
fails to file a return as required by section 5753.04 of the	7779
Revised Code or who files a fraudulent return, or when the casino	7780
operator and the tax commissioner waive in writing the time	7781
limitation.	7782

(E) If the tax commissioner possesses information that	7783
indicates that the amount of tax a casino operator is liable to	7784
pay under section 5753.02 of the Revised Code exceeds the amount	7785
the casino operator paid, the tax commissioner may audit a sample	7786
of the casino operator's gross casino revenue over a	7787
representative period of time to ascertain the amount of tax due,	7788
and may issue an assessment based on the audit. The tax	7789
commissioner shall make a good faith effort to reach agreement	7790
with the casino operator in selecting a representative sample. The	7791
tax commissioner may apply a sampling method only if the tax	7792
commissioner has prescribed the method by rule.	7793

(F) If the whereabouts of a casino operator who is liable for	7794
the tax levied under section 5753.02 of the Revised Code are	7795
unknown to the tax commissioner, the tax commissioner shall	7796
proceed under section 5703.37 of the Revised Code.	7797

(G) If a casino operator fails to pay the tax levied under	7798
section 5753.02 of the Revised Code within a period of one year	7799
after the due date for remitting the tax, the Ohio casino control	7800
commission may suspend the casino operator's license.	7801

Sec. 5753.08. If a casino operator who is liable for the tax	7802
levied under section 5753.02 of the Revised Code sells the casino	7803
facility, disposes of the casino facility in any manner other than	7804
in the regular course of business, or quits the casino gaming	7805
business, any tax owed by that person becomes immediately due and	7806
payable, and the person shall pay the tax due, including any	7807
applicable penalties and interest. The person's successor shall	7808
withhold a sufficient amount of the purchase money to cover the	7809
amounts due and unpaid until the predecessor produces a receipt	7810
from the tax commissioner showing that the amounts due have been	7811
paid or a certificate indicating that no taxes are due. If the	7812
successor fails to withhold purchase money, the successor is	7813
personally liable, up to the purchase money amount, for amounts	7814
that were unpaid during the operation of the business by the	7815
predecessor.	7816

Sec. 5753.09. The tax commissioner shall administer and	7817
enforce this chapter. In addition to any other powers conferred	7818
upon the tax commissioner by law, the tax commissioner may:	7819

(A) Prescribe all forms that are required to be filed under	7820
this chapter;	7821

(B) Adopt rules that are necessary and proper to carry out	7822
this chapter; and	7823

(C) Appoint professional, technical, and clerical employees	7824
as are necessary to carry out the tax commissioner's duties under	7825
this chapter.	7826

Sec. 5753.10. The tax commissioner may prescribe	7827
requirements for the keeping of records and pertinent documents,	7828
for the filing of copies of federal income tax returns and	7829
determinations, and for computations reconciling federal income	7830
tax returns with the return required by section 5753.04 of the	7831
Revised Code. The tax commissioner may require a casino operator,	7832
by rule or by notice served on the casino operator, to keep	7833
records and other documents that the tax commissioner considers	7834
necessary to show the extent to which the casino operator is	7835
subject to this chapter. The records and other documents shall be	7836
open to inspection by the tax commissioner during business hours,	7837
and shall be preserved for a period of four years unless the tax	7838
commissioner, in writing, consents to their destruction within	7839
that period, or by order served on the casino operator requires	7840
that they be kept longer. If the records are normally kept	7841
electronically by the casino operator, the casino operator shall	7842
provide the records to the tax commissioner electronically at the	7843
tax commissioner's request.	7844

Any information required by the tax commissioner under this	7845
section is confidential under section 5703.21 of the Revised Code.	7846

Section 2. That existing sections 101.70, 102.02, 102.03,	7847
109.31, 109.572, 109.71, 109.77, 109.79, 121.41, 121.60, 1705.48,	7848
2915.01, 2915.02, 2915.091, 2915.101, 3793.02, 4301.355, 4301.62,	7849
4303.181, 4303.182, 4303.30, 5502.03, 5703.052, 5703.19, 5703.21,	7850
5703.70, 5747.01, 5747.02, 5747.20, and 5747.98 of the Revised	7851
Code are hereby repealed.	7852

Section 3. The first return filed under section 5753.04 of	7853
the Revised Code shall reflect the tax period consisting of or	7854
beginning on the day on which operations of the casino facility	7855
commence.	7856

Section 4. The General Assembly, applying the principle	7857
stated in division (B) of section 1.52 of the Revised Code that	7858
amendments are to be harmonized if reasonably capable of	7859
simultaneous operation, finds that the following sections,	7860
presented in this act as composites of the sections as amended by	7861
the acts indicated, are the resulting versions of the sections in	7862
effect before the effective date of the sections as presented in	7863
this act:	7864

Section 109.572 of the Revised Code as amended by both Am.	7865
Sub. H.B. 1 and Sub. S.B. 79 of the 128th General Assembly.	7866

Section 109.77 of the Revised Code as amended by both Am.	7867
Sub. H.B. 1 and Sub. S.B. 79 of the 128th General Assembly.	7868

Section 4301.62 of the Revised Code as amended by both Am.	7869
Sub. H.B. 562 and Sub. S.B. 150 of the 127th General Assembly.	7870