| Section 1. That sections 122.12, 135.143, 148.06, 926.31, | 78 |
|
1501.04, 1517.23, 3302.03, 3313.44, 4928.01, 5709.62, 5709.63, | 79 |
|
5709.632, 5739.02, 5751.08, 5751.09, 6109.22, and 6111.036 be | 80 |
|
amended and sections 1513.372, 1517.03, 1517.04, and 5709.084 of | 81 |
|
the Revised Code be enacted to read as follows: | 82 |
| (D) "Game" means a national football league "super bowl," a | 94 |
|
national collegiate athletic association championship game or | 95 |
|
match, the national basketball association all-star game, the | 96 |
|
national hockey league all-star game, the major league baseball | 97 |
|
all-star game, a national collegiate athletic association bowl | 98 |
|
championship series game, a world cup soccer game, a national | 99 |
association for stock car auto racing race, the nationnational | 100 |
|
senior games,
the air New Zealand golden oldies world rugby | 101 |
|
festival, the golden gloves of America, inc., national golden | 102 |
|
gloves tournament, the USA boxing association national | 103 |
|
championships, the international boxing association world cup or | 104 |
|
world championships, or the olympic games. | 105 |
| (H) "Site selection organization" means the national football | 131 |
|
league, the national collegiate athletic association, the national | 132 |
|
basketball association, the national hockey league, major league | 133 |
|
baseball, the federation internationale de football association, | 134 |
|
the international world games association, the United States | 135 |
|
olympic committee, the national association for stock car auto | 136 |
|
racing, the national senior games association, the air New Zealand | 137 |
|
golden oldies world rugby secretariat, golden gloves of America, | 138 |
|
inc., the USA boxing association, the international boxing | 139 |
|
association, or the national governing body of a sport that is | 140 |
|
recognized as such by the United States olympic committee. | 141 |
| (4)(a) Written repurchase agreements with any eligible Ohio | 156 |
|
financial institution that is a member of the federal reserve | 157 |
|
system or federal home loan bank or any recognized United States | 158 |
|
government securities dealer, under the terms of which agreement | 159 |
|
the treasurer of state purchases and the eligible financial | 160 |
|
institution or dealer agrees unconditionally to repurchase any of | 161 |
|
the securities that are listed in division (A)(1), (2), or (6) of | 162 |
|
this section and that will mature or are redeemable within ten | 163 |
|
years from the date of purchase. The market value of securities | 164 |
|
subject to these transactions must exceed the principal value of | 165 |
|
the repurchase agreement by an amount specified by the treasurer | 166 |
|
of state, and the securities must be delivered into the custody of | 167 |
|
the treasurer of state or the qualified trustee or agent | 168 |
|
designated by the treasurer of state. The agreement shall contain | 169 |
|
the requirement that for each transaction pursuant to the | 170 |
|
agreement, the participating institution or dealer shall provide | 171 |
|
all of the following information: | 172 |
| (6) Various forms of commercial paper issued by any | 196 |
|
corporation that is incorporated under the laws of the United | 197 |
|
States or a state, which notes are rated at the time of purchase | 198 |
|
in the two highest categories by two nationally recognized rating | 199 |
|
agencies, provided that the total amount invested under this | 200 |
|
section in any commercial paper at any time shall not exceed | 201 |
|
twenty-five per cent of the state's total average portfolio, as | 202 |
|
determined and calculated by the treasurer of state; | 203 |
| (10) Debt interests, other than commercial paper described in | 219 |
|
division (A)(6) of this section, rated at the time of purchase in | 220 |
|
the three highest categories by two nationally recognized rating | 221 |
|
agencies and issued by corporations that are incorporated under | 222 |
|
the laws of the United States or a state, or issued by foreign | 223 |
|
nations diplomatically recognized by the United States government, | 224 |
|
or any instrument based on, derived from, or related to such | 225 |
interests. All interest and principal shall be denominated and | 226 |
payable in United States funds. The, provided that: | 227 |
| (B) Whenever, during a period of designation, the treasurer | 263 |
|
of state classifies public moneys as interim moneys, the treasurer | 264 |
|
of state shall notify the state board of deposit of such action. | 265 |
|
The notification shall be given within thirty days after such | 266 |
|
classification and, in the event the state board of deposit does | 267 |
|
not concur in such classification or in the investments or | 268 |
|
deposits made under this section, the board may order the | 269 |
|
treasurer of state to sell or liquidate any of the investments or | 270 |
|
deposits, and any such order shall specifically describe the | 271 |
|
investments or deposits and fix the date upon which they are to be | 272 |
|
sold or liquidated. Investments or deposits so ordered to be sold | 273 |
|
or liquidated shall be sold or liquidated for cash by the | 274 |
|
treasurer of state on the date fixed in such order at the then | 275 |
|
current market price. Neither the treasurer of state nor the | 276 |
|
members of the state board of deposit shall be held accountable | 277 |
|
for any loss occasioned by sales or liquidations of investments or | 278 |
|
deposits at prices lower than their cost. Any loss or expense | 279 |
|
incurred in making these sales or liquidations is payable as other | 280 |
|
expenses of the treasurer's office. | 281 |
| (H) For purposes of division (G) of this section, a fee shall | 315 |
|
not be considered reasonable unless it is set to recover only the | 316 |
|
direct costs and a reasonable estimate of the indirect costs | 317 |
|
associated with the purchasing of obligations of a school board | 318 |
|
under division (G) of this section and any reselling of the | 319 |
|
obligations or any interest in the obligations, including | 320 |
|
interests in a fund comprised of the obligations. No money from | 321 |
|
the general revenue fund shall be used to subsidize the purchase | 322 |
|
or resale of these obligations. | 323 |
| (B) "Governing board" means, in the case of the county, the | 337 |
|
board of county commissioners; in the case of a park district, the | 338 |
|
board of park commissioners; in the case of a conservancy | 339 |
|
district, the district's board of directors; in the case of a | 340 |
|
sanitary district, the district's board of directors; in the case | 341 |
|
of a regional water and sewer district, the district's board of | 342 |
|
trustees; in the case of a health district, the board of health; | 343 |
|
in the case of a public library district, the board of library | 344 |
|
trustees; and in the case of a county law library, the board of | 345 |
|
trustees of the law library association. | 346 |
| In addition to the program of deferred compensation that may | 347 |
|
be offered under this chapter, a governing board may offer to all | 348 |
|
of the officers and employees of the government unit not to exceed | 349 |
|
two additional programs for deferral of compensation designed for | 350 |
|
favorable tax treatment of the compensation so deferred. Any such | 351 |
|
program shall include a reasonable number of options to the | 352 |
|
officer or employee for the investment of the deferred funds, | 353 |
|
including annuities, variable annuities, regulated investment | 354 |
|
trusts, or other forms of investment approved by the governing | 355 |
|
board, that will assure the desired tax treatment of the funds. | 356 |
| Sec. 926.31. (A) Upon receipt of any shipment of an | 363 |
agricultural commodity from a producerdepositor or hisa | 364 |
|
depositor's agent, either for sale or for storage under a bailment | 365 |
|
agreement, the licensed handler shall cause a representative | 366 |
|
sample to be drawn for testing by an agricultural commodity tester | 367 |
|
to determine the quality of the commodity. At the request of the | 368 |
producerdepositor or histhe depositor's agent, the tester shall | 369 |
immediately test the sample and shall notify the producer | 370 |
depositor or histhe depositor's agent of the results of the test | 371 |
|
and of any price discount, premium, or conditioning charge that is | 372 |
|
applicable to the value of the commodity. Upon notification of the | 373 |
test and the value adjustment to be applied, the producer | 374 |
depositor or
histhe depositor's agent shall do one of the | 375 |
|
following: | 376 |
| (3) Agree to sell or store the commodity but reject the | 382 |
|
agricultural commodity tester's results of the testing of the | 383 |
|
shipment and order the handler to forward the sample to a | 384 |
|
federally licensed grain inspector immediately for a final testing | 385 |
of the shipment. The producerdepositor, histhe depositor's | 386 |
|
agent, or the handler may specify in writing which testing factor | 387 |
or factors
hethe depositor, depositor's agent, or handler wishes | 388 |
|
the federal inspector to test. | 389 |
| (C) Any determination of a federally licensed grain inspector | 396 |
|
under this section shall be binding on both the licensed handler | 397 |
and the producerdepositor or histhe depositor's agent as the | 398 |
|
basis for determining the premium or discount and settlement | 399 |
|
price, if the shipment was delivered for sale, or the conditioning | 400 |
|
charge, if the shipment was received for storage under a bailment | 401 |
|
agreement. The cost of the federal inspection and the actual cost | 402 |
|
of forwarding the sample for such inspection shall be borne by the | 403 |
|
handler, if the test increases the value of the agricultural | 404 |
|
commodity as originally determined by the agricultural commodity | 405 |
tester, or by the producerdepositor, if the test does not change | 406 |
|
or lowers the value of the commodity. | 407 |
| Sec. 1501.04. There is hereby created in the department of | 425 |
|
natural resources a recreation and resources commission composed | 426 |
|
of the chairperson of the wildlife council created under section | 427 |
|
1531.03 of the Revised Code, the chairperson of the parks and | 428 |
|
recreation council created under section 1541.40 of the Revised | 429 |
|
Code, the chairperson of the waterways safety council created | 430 |
|
under section 1547.73 of the Revised Code, the chairperson of the | 431 |
|
technical advisory council on oil and gas created under section | 432 |
|
1509.38 of the Revised Code, the chairperson of the forestry | 433 |
|
advisory council created under section 1503.40 of the Revised | 434 |
|
Code, the chairperson of the Ohio soil and water conservation | 435 |
|
commission created under section 1515.02 of the Revised Code, the | 436 |
|
chairperson of the Ohio natural areas council created under | 437 |
|
section 1517.03 of the Revised Code, the chairperson of the Ohio | 438 |
|
water advisory council created under section 1521.031 of the | 439 |
|
Revised Code, the chairperson of the recycling and litter | 440 |
|
prevention advisory council created under section 1502.04 of the | 441 |
|
Revised Code, the chairperson of the Ohio geology advisory council | 442 |
|
created under section 1505.11 of the Revised Code, and five | 443 |
|
members appointed by the governor with the advice and consent of | 444 |
|
the senate, not more than three of whom shall belong to the same | 445 |
|
political party. The director of natural resources shall be an ex | 446 |
|
officio member of the commission, with a voice in its | 447 |
|
deliberations, but without the power to vote. | 448 |
| In the event of the death, removal, resignation, or | 454 |
|
incapacity of a member of the commission, the governor, with the | 455 |
|
advice and consent of the senate, shall appoint a successor who | 456 |
|
shall hold office for the remainder of the term for which the | 457 |
|
member's predecessor was appointed. Any member shall continue in | 458 |
|
office subsequent to the expiration date of the member's term | 459 |
|
until the member's successor takes office, or until a period of | 460 |
|
sixty days has elapsed, whichever occurs first. | 461 |
| The commission shall hold at least four regular quarterly | 489 |
|
meetings each year. Special meetings shall be held at such times | 490 |
|
as the bylaws of the commission provide. Notices of all meetings | 491 |
|
shall be given in such manner as the bylaws provide. The | 492 |
|
commission shall choose annually from among its members a | 493 |
|
chairperson to preside over its meetings and a secretary to keep a | 494 |
|
record of its proceedings. A majority of the members of the | 495 |
|
commission constitutes a quorum. No advice shall be given or | 496 |
|
recommendation made without a majority of the members of the | 497 |
|
commission concurring in it. | 498 |
| (4) "Nonprofit organization" means a corporation, | 520 |
|
association, group, institution, society, or other organization | 521 |
|
that is exempt from federal income taxation under section | 522 |
|
501(c)(3) of the "Internal Revenue Code of 1986," 100 Stat. 2085, | 523 |
|
26 U.S.C. 501(c)(3), as amended, that provides funding or services | 524 |
|
at no cost or at cost for a reclamation project. | 525 |
| (C) The eligible landowner shall notify the division of a | 555 |
|
known, latent, dangerous condition located at a reclamation | 556 |
|
project work area that is not the subject of the reclamation | 557 |
|
project. The immunity established in division (B) of this section | 558 |
|
does not apply to any injury, damage, or pollution resulting from | 559 |
|
the eligible landowner's failure to notify the division of such a | 560 |
|
known, latent, dangerous condition. | 561 |
| The council shall hold at least one regular meeting in each | 589 |
|
calendar year. Special meetings may be called by the chairperson | 590 |
|
and shall be called by the chairperson upon written request by two | 591 |
|
or more members of the council. A written notice of the time and | 592 |
|
place of each meeting shall be sent to each member and to the | 593 |
|
director. A majority of the members of the council constitutes a | 594 |
|
quorum. The council shall keep a record of its proceedings at each | 595 |
|
meeting and shall send a copy of the record to the director. The | 596 |
|
record shall be open to the public for inspection. | 597 |
| A school district or building shall not be assigned a higher | 719 |
|
performance rating than in need of continuous improvement if at | 720 |
|
least ten per cent but not more than fifteen per cent of the | 721 |
|
enrolled students do not take all achievement assessments | 722 |
|
prescribed for their grade level under division (A)(1) or (B)(1) | 723 |
|
of section 3301.0710 of the Revised Code from which they are not | 724 |
|
excused pursuant to division (C)(1) or (3) of section 3301.0711 of | 725 |
|
the Revised Code. A school district or building shall not be | 726 |
|
assigned a higher performance rating than under an academic watch | 727 |
|
if more than fifteen per cent but not more than twenty per cent of | 728 |
|
the enrolled students do not take all achievement assessments | 729 |
|
prescribed for their grade level under division (A)(1) or (B)(1) | 730 |
|
of section 3301.0710 of the Revised Code from which they are not | 731 |
|
excused pursuant to division (C)(1) or (3) of section 3301.0711 of | 732 |
|
the Revised Code. A school district or building shall not be | 733 |
|
assigned a higher performance rating than in a state of academic | 734 |
|
emergency if more than twenty per cent of the enrolled students do | 735 |
|
not take all achievement assessments prescribed for their grade | 736 |
|
level under division (A)(1) or (B)(1) of section 3301.0710 of the | 737 |
|
Revised Code from which they are not excused pursuant to division | 738 |
|
(C)(1) or (3) of section 3301.0711 of the Revised Code.
| 739 |
| (b) Any district that leases a building to a community school | 818 |
|
located in the district or that enters into an agreement with a | 819 |
|
community school located in the district whereby the district and | 820 |
|
the school endorse each other's programs may elect to have data | 821 |
|
regarding the academic performance of students enrolled in the | 822 |
|
community school combined with comparable data from the schools of | 823 |
|
the district for the purpose of calculating the performance of the | 824 |
|
district as a whole on the district report card. Any district that | 825 |
|
so elects shall annually file a copy of the lease or agreement | 826 |
|
with the department.
| 827 |
| (1) "Ancillary service" means any function necessary to the | 870 |
|
provision of electric transmission or distribution service to a | 871 |
|
retail customer and includes, but is not limited to, scheduling, | 872 |
|
system control, and dispatch services; reactive supply from | 873 |
|
generation resources and voltage control service; reactive supply | 874 |
|
from transmission resources service; regulation service; frequency | 875 |
|
response service; energy imbalance service; operating | 876 |
|
reserve-spinning reserve service; operating reserve-supplemental | 877 |
|
reserve service; load following; back-up supply service; | 878 |
|
real-power loss replacement service; dynamic scheduling; system | 879 |
|
black start capability; and network stability service. | 880 |
| (2) "Billing and collection agent" means a fully independent | 881 |
|
agent, not affiliated with or otherwise controlled by an electric | 882 |
|
utility, electric services company, electric cooperative, or | 883 |
|
governmental aggregator subject to certification under section | 884 |
|
4928.08 of the Revised Code, to the extent that the agent is under | 885 |
|
contract with such utility, company, cooperative, or aggregator | 886 |
|
solely to provide billing and collection for retail electric | 887 |
|
service on behalf of the utility company, cooperative, or | 888 |
|
aggregator. | 889 |
| (9) "Electric services company" means an electric light | 912 |
|
company that is engaged on a for-profit or not-for-profit basis in | 913 |
|
the business of supplying or arranging for the supply of only a | 914 |
|
competitive retail electric service in this state. "Electric | 915 |
|
services company" includes a power marketer, power broker, | 916 |
|
aggregator, or independent power producer but excludes an electric | 917 |
|
cooperative, municipal electric utility, governmental aggregator, | 918 |
|
or billing and collection agent. | 919 |
| (15) "Level of funding for low-income customer energy | 941 |
|
efficiency programs provided through electric utility rates" means | 942 |
|
the level of funds specifically included in an electric utility's | 943 |
|
rates on October 5, 1999, pursuant to an order of the public | 944 |
|
utilities commission issued under Chapter 4905. or 4909. of the | 945 |
|
Revised Code and in effect on October 4, 1999, for the purpose of | 946 |
|
improving the energy efficiency of housing for the utility's | 947 |
|
low-income customers. The term excludes the level of any such | 948 |
|
funds committed to a specific nonprofit organization or | 949 |
|
organizations pursuant to a stipulation or contract. | 950 |
| (25) "Advanced energy project" means any technologies, | 987 |
|
products, activities, or management practices or strategies that | 988 |
|
facilitate the generation or use of electricity or energy and that | 989 |
|
reduce or support the reduction of energy consumption or support | 990 |
|
the production of clean, renewable energy for industrial, | 991 |
|
distribution, commercial, institutional, governmental, research, | 992 |
|
not-for-profit, or residential energy users, including, but not | 993 |
|
limited to, advanced energy resources and renewable energy | 994 |
|
resources. "Advanced energy project" also includes any project | 995 |
|
described in division (A), (B), or (C) of section 4928.621 of the | 996 |
|
Revised Code. | 997 |
| (26) "Regulatory assets" means the unamortized net regulatory | 998 |
|
assets that are capitalized or deferred on the regulatory books of | 999 |
|
the electric utility, pursuant to an order or practice of the | 1000 |
|
public utilities commission or pursuant to generally accepted | 1001 |
|
accounting principles as a result of a prior commission | 1002 |
|
rate-making decision, and that would otherwise have been charged | 1003 |
|
to expense as incurred or would not have been capitalized or | 1004 |
|
otherwise deferred for future regulatory consideration absent | 1005 |
|
commission action. "Regulatory assets" includes, but is not | 1006 |
|
limited to, all deferred demand-side management costs; all | 1007 |
|
deferred percentage of income payment plan arrears; | 1008 |
|
post-in-service capitalized charges and assets recognized in | 1009 |
|
connection with statement of financial accounting standards no. | 1010 |
|
109 (receivables from customers for income taxes); future nuclear | 1011 |
|
decommissioning costs and fuel disposal costs as those costs have | 1012 |
|
been determined by the commission in the electric utility's most | 1013 |
|
recent rate or accounting application proceeding addressing such | 1014 |
|
costs; the undepreciated costs of safety and radiation control | 1015 |
|
equipment on nuclear generating plants owned or leased by an | 1016 |
|
electric utility; and fuel costs currently deferred pursuant to | 1017 |
|
the terms of one or more settlement agreements approved by the | 1018 |
|
commission. | 1019 |
| (27) "Retail electric service" means any service involved in | 1020 |
|
supplying or arranging for the supply of electricity to ultimate | 1021 |
|
consumers in this state, from the point of generation to the point | 1022 |
|
of consumption. For the purposes of this chapter, retail electric | 1023 |
|
service includes one or more of the following "service | 1024 |
|
components": generation service, aggregation service, power | 1025 |
|
marketing service, power brokerage service, transmission service, | 1026 |
|
distribution service, ancillary service, metering service, and | 1027 |
|
billing and collection service. | 1028 |
| (c) Clean coal technology that includes a carbon-based | 1065 |
|
product that is chemically altered before combustion to | 1066 |
|
demonstrate a reduction, as expressed as ash, in emissions of | 1067 |
|
nitrous oxide, mercury, arsenic, chlorine, sulfur dioxide, or | 1068 |
|
sulfur trioxide in accordance with the American society of testing | 1069 |
|
and materials standard D1757A or a reduction of metal oxide | 1070 |
|
emissions in accordance with standard D5142 of that society, or | 1071 |
|
clean coal technology that includes the design capability to | 1072 |
|
control or prevent the emission of carbon dioxide, which design | 1073 |
|
capability the commission shall adopt by rule and shall be based | 1074 |
|
on economically feasible best available technology or, in the | 1075 |
|
absence of a determined best available technology, shall be of the | 1076 |
|
highest level of economically feasible design capability for which | 1077 |
|
there exists generally accepted scientific opinion; | 1078 |
| (35) "Renewable energy resource" means solar photovoltaic or | 1097 |
|
solar thermal energy, wind energy, power produced by a | 1098 |
|
hydroelectric facility, geothermal energy, fuel derived from solid | 1099 |
|
wastes, as defined in section 3734.01 of the Revised Code, through | 1100 |
|
fractionation, biological decomposition, or other process that | 1101 |
|
does not principally involve combustion, biomass energy, | 1102 |
|
biologically derived methane gas, or energy derived from | 1103 |
|
nontreated by-products of the pulping process or wood | 1104 |
|
manufacturing process, including bark, wood chips, sawdust, and | 1105 |
|
lignin in spent pulping liquors. "Renewable energy resource" | 1106 |
|
includes, but is not limited to, any fuel cell used in the | 1107 |
|
generation of electricity, including, but not limited to, a proton | 1108 |
|
exchange membrane fuel cell, phosphoric acid fuel cell, molten | 1109 |
|
carbonate fuel cell, or solid oxide fuel cell; wind turbine | 1110 |
|
located in the state's territorial waters of Lake Erie;
methane | 1111 |
|
gas emitted from an abandoned coal mine; storage facility that | 1112 |
|
will promote the better utilization of a renewable energy resource | 1113 |
|
that primarily generates off peak; or distributed generation | 1114 |
|
system used by a customer to generate electricity from any such | 1115 |
|
energy. As used in division (A)(35) of this section, | 1116 |
|
"hydroelectric facility" means a hydroelectric generating facility | 1117 |
|
that is located at a dam on a river, or on any water discharged to | 1118 |
|
a river, that is within or bordering this state or within or | 1119 |
|
bordering an adjoining state and meets all of the following | 1120 |
|
standards: | 1121 |
| (b) The facility demonstrates that it complies with the water | 1126 |
|
quality standards of this state, which compliance may consist of | 1127 |
|
certification under Section 401 of the "Clean Water Act of 1977," | 1128 |
|
91 Stat. 1598, 1599, 33 U.S.C. 1341, and demonstrates that it has | 1129 |
|
not contributed to a finding by this state that the river has | 1130 |
|
impaired water quality under Section 303(d) of the "Clean Water | 1131 |
|
Act of 1977," 114 Stat. 870, 33 U.S.C. 1313. | 1132 |
| (g) The facility complies with the terms of its federal | 1152 |
|
energy regulatory commission license or exemption that are related | 1153 |
|
to recreational access, accommodation, and facilities or, if the | 1154 |
|
facility is not regulated by that commission, the facility | 1155 |
|
complies with similar requirements as are recommended by resource | 1156 |
|
agencies, to the extent they have jurisdiction over the facility; | 1157 |
|
and the facility provides access to water to the public without | 1158 |
|
fee or charge. | 1159 |
| Sec. 5709.084. Real and personal property comprising a | 1171 |
|
convention center that is constructed or, in the case of personal | 1172 |
|
property, acquired after January 1, 2010, are exempt from taxation | 1173 |
|
if the convention center is located in a county having a | 1174 |
|
population, when construction of the convention center commences, | 1175 |
|
of more than one million two hundred thousand according to the | 1176 |
|
most recent federal decennial census, and if the convention | 1177 |
|
center, or the land upon which the convention center is situated, | 1178 |
|
is owned or leased by the county. For the purposes of this | 1179 |
|
section, construction of the convention center commences upon the | 1180 |
|
earlier of issuance of debt to finance all or a portion of the | 1181 |
|
convention center, demolition of existing structures on the site, | 1182 |
|
or grading of the site in preparation for construction. | 1183 |
| Sec. 5709.62. (A) In any municipal corporation that is | 1186 |
|
defined by the United States office of management and budget as a | 1187 |
|
principal city of a metropolitan statistical area, the legislative | 1188 |
|
authority of the municipal corporation may designate one or more | 1189 |
|
areas within its municipal corporation as proposed enterprise | 1190 |
|
zones. Upon designating an area, the legislative authority shall | 1191 |
|
petition the director of development for certification of the area | 1192 |
|
as having the characteristics set forth in division (A)(1) of | 1193 |
|
section 5709.61 of the Revised Code as amended by Substitute | 1194 |
|
Senate Bill No. 19 of the 120th general assembly. Except as | 1195 |
|
otherwise provided in division (E) of this section, on and after | 1196 |
|
July 1, 1994, legislative authorities shall not enter into | 1197 |
|
agreements under this section unless the legislative authority has | 1198 |
|
petitioned the director and the director has certified the zone | 1199 |
|
under this section as amended by that act; however, all agreements | 1200 |
|
entered into under this section as it existed prior to July 1, | 1201 |
|
1994, and the incentives granted under those agreements shall | 1202 |
|
remain in effect for the period agreed to under those agreements. | 1203 |
|
Within sixty days after receiving such a petition, the director | 1204 |
|
shall determine whether the area has the characteristics set forth | 1205 |
|
in division (A)(1) of section 5709.61 of the Revised Code, and | 1206 |
|
shall forward the findings to the legislative authority of the | 1207 |
|
municipal corporation. If the director certifies the area as | 1208 |
|
having those characteristics, and thereby certifies it as a zone, | 1209 |
|
the legislative authority may enter into an agreement with an | 1210 |
|
enterprise under division (C) of this section. | 1211 |
| The enterprise shall review and update the listings required | 1231 |
|
under this division to reflect material changes, and any agreement | 1232 |
|
entered into under division (C) of this section shall set forth | 1233 |
|
final estimates and listings as of the time the agreement is | 1234 |
|
entered into. The legislative authority may, on a separate form | 1235 |
|
and at any time, require any additional information necessary to | 1236 |
|
determine whether an enterprise is in compliance with an agreement | 1237 |
|
and to collect the information required to be reported under | 1238 |
|
section 5709.68 of the Revised Code. | 1239 |
| (C) Upon receipt and investigation of a proposal under | 1240 |
|
division (B) of this section, if the legislative authority finds | 1241 |
|
that the enterprise submitting the proposal is qualified by | 1242 |
|
financial responsibility and business experience to create and | 1243 |
|
preserve employment opportunities in the zone and improve the | 1244 |
|
economic climate of the municipal corporation, the legislative | 1245 |
authority, on or before October 15, 20102011, may do one of the | 1246 |
|
following: | 1247 |
| (a) Exemption for a specified number of years, not to exceed | 1253 |
|
fifteen, of a specified portion, up to seventy-five per cent, of | 1254 |
|
the assessed value of tangible personal property first used in | 1255 |
|
business at the project site as a result of the agreement. If an | 1256 |
|
exemption for inventory is specifically granted in the agreement | 1257 |
|
pursuant to this division, the exemption applies to inventory | 1258 |
|
required to be listed pursuant to sections 5711.15 and 5711.16 of | 1259 |
|
the Revised Code, except that, in the instance of an expansion or | 1260 |
|
other situations in which an enterprise was in business at the | 1261 |
|
facility prior to the establishment of the zone, the inventory | 1262 |
|
that is exempt is that amount or value of inventory in excess of | 1263 |
|
the amount or value of inventory required to be listed in the | 1264 |
|
personal property tax return of the enterprise in the return for | 1265 |
|
the tax year in which the agreement is entered into. | 1266 |
| (2) Enter into an agreement under which the enterprise agrees | 1276 |
|
to remediate an environmentally contaminated facility, to spend an | 1277 |
|
amount equal to at least two hundred fifty per cent of the true | 1278 |
|
value in money of the real property of the facility prior to | 1279 |
|
remediation as determined for the purposes of property taxation to | 1280 |
|
establish, expand, renovate, or occupy the remediated facility, | 1281 |
|
and to hire new employees or preserve employment opportunities for | 1282 |
|
existing employees at the remediated facility, in return for one | 1283 |
|
or more of the following incentives: | 1284 |
| (3) Enter into an agreement with an enterprise that plans to | 1297 |
|
purchase and operate a large manufacturing facility that has | 1298 |
|
ceased operation or announced its intention to cease operation, in | 1299 |
|
return for exemption for a specified number of years, not to | 1300 |
|
exceed fifteen, of a specified portion, up to one hundred per | 1301 |
|
cent, of the assessed value of tangible personal property used in | 1302 |
|
business at the project site as a result of the agreement, or of | 1303 |
|
the assessed valuation of real property constituting the project | 1304 |
|
site, or both. | 1305 |
| (D)(1) Notwithstanding divisions (C)(1)(a) and (b) of this | 1306 |
|
section, the portion of the assessed value of tangible personal | 1307 |
|
property or of the increase in the assessed valuation of real | 1308 |
|
property exempted from taxation under those divisions may exceed | 1309 |
|
seventy-five per cent in any year for which that portion is | 1310 |
|
exempted if the average percentage exempted for all years in which | 1311 |
|
the agreement is in effect does not exceed sixty per cent, or if | 1312 |
|
the board of education of the city, local, or exempted village | 1313 |
|
school district within the territory of which the property is or | 1314 |
|
will be located approves a percentage in excess of seventy-five | 1315 |
|
per cent. | 1316 |
| (2) Notwithstanding any provision of the Revised Code to the | 1317 |
|
contrary, the exemptions described in divisions (C)(1)(a), (b), | 1318 |
|
and (c), (C)(2)(a), (b), and (c), and (C)(3) of this section may | 1319 |
|
be for up to fifteen years if the board of education of the city, | 1320 |
|
local, or exempted village school district within the territory of | 1321 |
|
which the property is or will be located approves a number of | 1322 |
|
years in excess of ten. | 1323 |
| (3) For the purpose of obtaining the approval of a city, | 1324 |
|
local, or exempted village school district under division (D)(1) | 1325 |
|
or (2) of this section, the legislative authority shall deliver to | 1326 |
|
the board of education a notice not later than forty-five days | 1327 |
|
prior to approving the agreement, excluding Saturdays, Sundays, | 1328 |
|
and legal holidays as defined in section 1.14 of the Revised Code. | 1329 |
|
The notice shall state the percentage to be exempted, an estimate | 1330 |
|
of the true value of the property to be exempted, and the number | 1331 |
|
of years the property is to be exempted. The board of education, | 1332 |
|
by resolution adopted by a majority of the board, shall approve or | 1333 |
|
disapprove the agreement and certify a copy of the resolution to | 1334 |
|
the legislative authority not later than fourteen days prior to | 1335 |
|
the date stipulated by the legislative authority as the date upon | 1336 |
|
which approval of the agreement is to be formally considered by | 1337 |
|
the legislative authority. The board of education may include in | 1338 |
|
the resolution conditions under which the board would approve the | 1339 |
|
agreement, including the execution of an agreement to compensate | 1340 |
|
the school district under division (B) of section 5709.82 of the | 1341 |
|
Revised Code. The legislative authority may approve the agreement | 1342 |
|
at any time after the board of education certifies its resolution | 1343 |
|
approving the agreement to the legislative authority, or, if the | 1344 |
|
board approves the agreement conditionally, at any time after the | 1345 |
|
conditions are agreed to by the board and the legislative | 1346 |
|
authority. | 1347 |
| If a board of education has adopted a resolution waiving its | 1348 |
|
right to approve agreements and the resolution remains in effect, | 1349 |
|
approval of an agreement by the board is not required under this | 1350 |
|
division. If a board of education has adopted a resolution | 1351 |
|
allowing a legislative authority to deliver the notice required | 1352 |
|
under this division fewer than forty-five business days prior to | 1353 |
|
the legislative authority's approval of the agreement, the | 1354 |
|
legislative authority shall deliver the notice to the board not | 1355 |
|
later than the number of days prior to such approval as prescribed | 1356 |
|
by the board in its resolution. If a board of education adopts a | 1357 |
|
resolution waiving its right to approve agreements or shortening | 1358 |
|
the notification period, the board shall certify a copy of the | 1359 |
|
resolution to the legislative authority. If the board of education | 1360 |
|
rescinds such a resolution, it shall certify notice of the | 1361 |
|
rescission to the legislative authority. | 1362 |
| (G) Except as otherwise provided in this division, an | 1405 |
|
agreement entered into under this section shall require that the | 1406 |
|
enterprise pay an annual fee equal to the greater of one per cent | 1407 |
|
of the dollar value of incentives offered under the agreement or | 1408 |
|
five hundred dollars; provided, however, that if the value of the | 1409 |
|
incentives exceeds two hundred fifty thousand dollars, the fee | 1410 |
|
shall not exceed two thousand five hundred dollars. The fee shall | 1411 |
|
be payable to the legislative authority once per year for each | 1412 |
|
year the agreement is effective on the days and in the form | 1413 |
|
specified in the agreement. Fees paid shall be deposited in a | 1414 |
|
special fund created for such purpose by the legislative authority | 1415 |
|
and shall be used by the legislative authority exclusively for the | 1416 |
|
purpose of complying with section 5709.68 of the Revised Code and | 1417 |
|
by the tax incentive review council created under section 5709.85 | 1418 |
|
of the Revised Code exclusively for the purposes of performing the | 1419 |
|
duties prescribed under that section. The legislative authority | 1420 |
|
may waive or reduce the amount of the fee charged against an | 1421 |
|
enterprise, but such a waiver or reduction does not affect the | 1422 |
|
obligations of the legislative authority or the tax incentive | 1423 |
|
review council to comply with section 5709.68 or 5709.85 of the | 1424 |
|
Revised Code. | 1425 |
| (H) When an agreement is entered into pursuant to this | 1426 |
|
section, the legislative authority authorizing the agreement shall | 1427 |
|
forward a copy of the agreement to the director of development and | 1428 |
|
to the tax commissioner within fifteen days after the agreement is | 1429 |
|
entered into. If any agreement includes terms not provided for in | 1430 |
|
section 5709.631 of the Revised Code affecting the revenue of a | 1431 |
|
city, local, or exempted village school district or causing | 1432 |
revenue to be foregoneforgone by the district, including any | 1433 |
|
compensation to be paid to the school district pursuant to section | 1434 |
|
5709.82 of the Revised Code, those terms also shall be forwarded | 1435 |
|
in writing to the director of development along with the copy of | 1436 |
|
the agreement forwarded under this division. | 1437 |
| (I) After an agreement is entered into, the enterprise shall | 1438 |
|
file with each personal property tax return required to be filed, | 1439 |
|
or annual report required to be filed under section 5727.08 of the | 1440 |
|
Revised Code, while the agreement is in effect, an informational | 1441 |
|
return, on a form prescribed by the tax commissioner for that | 1442 |
|
purpose, setting forth separately the property, and related costs | 1443 |
|
and values, exempted from taxation under the agreement. | 1444 |
| (L) The tax commissioner's authority in determining the | 1457 |
|
accuracy of any exemption granted by an agreement entered into | 1458 |
|
under this section is limited to divisions (C)(1)(a) and (b), | 1459 |
|
(C)(2)(a), (b), and (c), (C)(3), (D), and (I) of this section and | 1460 |
|
divisions (B)(1) to (10) of section 5709.631 of the Revised Code | 1461 |
|
and, as authorized by law, to enforcing any modification to, or | 1462 |
|
revocation of, that agreement by the legislative authority of a | 1463 |
|
municipal corporation or the director of development. | 1464 |
| Sec. 5709.63. (A) With the consent of the legislative | 1465 |
|
authority of each affected municipal corporation or of a board of | 1466 |
|
township trustees, a board of county commissioners may, in the | 1467 |
|
manner set forth in section 5709.62 of the Revised Code, designate | 1468 |
|
one or more areas in one or more municipal corporations or in | 1469 |
|
unincorporated areas of the county as proposed enterprise zones. A | 1470 |
|
board of county commissioners may designate no more than one area | 1471 |
|
within a township, or within adjacent townships, as a proposed | 1472 |
|
enterprise zone. The board shall petition the director of | 1473 |
|
development for certification of the area as having the | 1474 |
|
characteristics set forth in division (A)(1) or (2) of section | 1475 |
|
5709.61 of the Revised Code as amended by Substitute Senate Bill | 1476 |
|
No. 19 of the 120th general assembly. Except as otherwise provided | 1477 |
|
in division (D) of this section, on and after July 1, 1994, boards | 1478 |
|
of county commissioners shall not enter into agreements under this | 1479 |
|
section unless the board has petitioned the director and the | 1480 |
|
director has certified the zone under this section as amended by | 1481 |
|
that act; however, all agreements entered into under this section | 1482 |
|
as it existed prior to July 1, 1994, and the incentives granted | 1483 |
|
under those agreements shall remain in effect for the period | 1484 |
|
agreed to under those agreements. The director shall make the | 1485 |
|
determination in the manner provided under section 5709.62 of the | 1486 |
|
Revised Code. | 1487 |
| Any enterprise wishing to enter into an agreement with the | 1488 |
|
board under division (B) or (D) of this section shall submit a | 1489 |
|
proposal to the board on the form and accompanied by the | 1490 |
|
application fee prescribed under division (B) of section 5709.62 | 1491 |
|
of the Revised Code. The enterprise shall review and update the | 1492 |
|
estimates and listings required by the form in the manner required | 1493 |
|
under that division. The board may, on a separate form and at any | 1494 |
|
time, require any additional information necessary to determine | 1495 |
|
whether an enterprise is in compliance with an agreement and to | 1496 |
|
collect the information required to be reported under section | 1497 |
|
5709.68 of the Revised Code. | 1498 |
| (B) If the board of county commissioners finds that an | 1499 |
|
enterprise submitting a proposal is qualified by financial | 1500 |
|
responsibility and business experience to create and preserve | 1501 |
|
employment opportunities in the zone and to improve the economic | 1502 |
|
climate of the municipal corporation or municipal corporations or | 1503 |
|
the unincorporated areas in which the zone is located and to which | 1504 |
the proposal applies, the board, on or before October 15,
2010 | 1505 |
| 2011, and with the consent of the legislative authority of each | 1506 |
|
affected municipal corporation or of the board of township | 1507 |
|
trustees may do either of the following: | 1508 |
| (i) Exemption for a specified number of years, not to exceed | 1521 |
|
fifteen, of a specified portion, up to sixty per cent, of the | 1522 |
|
assessed value of tangible personal property first used in | 1523 |
|
business at a project site as a result of the agreement. If an | 1524 |
|
exemption for inventory is specifically granted in the agreement | 1525 |
|
pursuant to this division, the exemption applies to inventory | 1526 |
|
required to be listed pursuant to sections 5711.15 and 5711.16 of | 1527 |
|
the Revised Code, except, in the instance of an expansion or other | 1528 |
|
situations in which an enterprise was in business at the facility | 1529 |
|
prior to the establishment of the zone, the inventory that is | 1530 |
|
exempt is that amount or value of inventory in excess of the | 1531 |
|
amount or value of inventory required to be listed in the personal | 1532 |
|
property tax return of the enterprise in the return for the tax | 1533 |
|
year in which the agreement is entered into. | 1534 |
| (2) Enter into an agreement with an enterprise that plans to | 1545 |
|
purchase and operate a large manufacturing facility that has | 1546 |
|
ceased operation or has announced its intention to cease | 1547 |
|
operation, in return for exemption for a specified number of | 1548 |
|
years, not to exceed fifteen, of a specified portion, up to one | 1549 |
|
hundred per cent, of tangible personal property used in business | 1550 |
|
at the project site as a result of the agreement, or of real | 1551 |
|
property constituting the project site, or both. | 1552 |
| (C)(1)(a) Notwithstanding divisions (B)(1)(b)(i) and (ii) of | 1553 |
|
this section, the portion of the assessed value of tangible | 1554 |
|
personal property or of the increase in the assessed valuation of | 1555 |
|
real property exempted from taxation under those divisions may | 1556 |
|
exceed sixty per cent in any year for which that portion is | 1557 |
|
exempted if the average percentage exempted for all years in which | 1558 |
|
the agreement is in effect does not exceed fifty per cent, or if | 1559 |
|
the board of education of the city, local, or exempted village | 1560 |
|
school district within the territory of which the property is or | 1561 |
|
will be located approves a percentage in excess of sixty per cent. | 1562 |
| (c) For the purpose of obtaining the approval of a city, | 1570 |
|
local, or exempted village school district under division | 1571 |
|
(C)(1)(a) or (b) of this section, the board of county | 1572 |
|
commissioners shall deliver to the board of education a notice not | 1573 |
|
later than forty-five days prior to approving the agreement, | 1574 |
|
excluding Saturdays, Sundays, and legal holidays as defined in | 1575 |
|
section 1.14 of the Revised Code. The notice shall state the | 1576 |
|
percentage to be exempted, an estimate of the true value of the | 1577 |
|
property to be exempted, and the number of years the property is | 1578 |
|
to be exempted. The board of education, by resolution adopted by a | 1579 |
|
majority of the board, shall approve or disapprove the agreement | 1580 |
|
and certify a copy of the resolution to the board of county | 1581 |
|
commissioners not later than fourteen days prior to the date | 1582 |
|
stipulated by the board of county commissioners as the date upon | 1583 |
|
which approval of the agreement is to be formally considered by | 1584 |
|
the board of county commissioners. The board of education may | 1585 |
|
include in the resolution conditions under which the board would | 1586 |
|
approve the agreement, including the execution of an agreement to | 1587 |
|
compensate the school district under division (B) of section | 1588 |
|
5709.82 of the Revised Code. The board of county commissioners may | 1589 |
|
approve the agreement at any time after the board of education | 1590 |
|
certifies its resolution approving the agreement to the board of | 1591 |
|
county commissioners, or, if the board of education approves the | 1592 |
|
agreement conditionally, at any time after the conditions are | 1593 |
|
agreed to by the board of education and the board of county | 1594 |
|
commissioners. | 1595 |
| If a board of education has adopted a resolution waiving its | 1596 |
|
right to approve agreements and the resolution remains in effect, | 1597 |
|
approval of an agreement by the board of education is not required | 1598 |
|
under division (C) of this section. If a board of education has | 1599 |
|
adopted a resolution allowing a board of county commissioners to | 1600 |
|
deliver the notice required under this division fewer than | 1601 |
|
forty-five business days prior to approval of the agreement by the | 1602 |
|
board of county commissioners, the board of county commissioners | 1603 |
|
shall deliver the notice to the board of education not later than | 1604 |
|
the number of days prior to such approval as prescribed by the | 1605 |
|
board of education in its resolution. If a board of education | 1606 |
|
adopts a resolution waiving its right to approve agreements or | 1607 |
|
shortening the notification period, the board of education shall | 1608 |
|
certify a copy of the resolution to the board of county | 1609 |
|
commissioners. If the board of education rescinds such a | 1610 |
|
resolution, it shall certify notice of the rescission to the board | 1611 |
|
of county commissioners. | 1612 |
| (F) Except as otherwise provided in this division, an | 1657 |
|
agreement entered into under this section shall require that the | 1658 |
|
enterprise pay an annual fee equal to the greater of one per cent | 1659 |
|
of the dollar value of incentives offered under the agreement or | 1660 |
|
five hundred dollars; provided, however, that if the value of the | 1661 |
|
incentives exceeds two hundred fifty thousand dollars, the fee | 1662 |
|
shall not exceed two thousand five hundred dollars. The fee shall | 1663 |
|
be payable to the board of county commissioners once per year for | 1664 |
|
each year the agreement is effective on the days and in the form | 1665 |
|
specified in the agreement. Fees paid shall be deposited in a | 1666 |
|
special fund created for such purpose by the board and shall be | 1667 |
|
used by the board exclusively for the purpose of complying with | 1668 |
|
section 5709.68 of the Revised Code and by the tax incentive | 1669 |
|
review council created under section 5709.85 of the Revised Code | 1670 |
|
exclusively for the purposes of performing the duties prescribed | 1671 |
|
under that section. The board may waive or reduce the amount of | 1672 |
|
the fee charged against an enterprise, but such waiver or | 1673 |
|
reduction does not affect the obligations of the board or the tax | 1674 |
|
incentive review council to comply with section 5709.68 or 5709.85 | 1675 |
|
of the Revised Code, respectively. | 1676 |
| (H) When an agreement is entered into pursuant to this | 1684 |
|
section, the board of county commissioners authorizing the | 1685 |
|
agreement or the legislative authority or board of township | 1686 |
|
trustees that negotiates and administers the agreement shall | 1687 |
|
forward a copy of the agreement to the director of development and | 1688 |
|
to the tax commissioner within fifteen days after the agreement is | 1689 |
|
entered into. If any agreement includes terms not provided for in | 1690 |
|
section 5709.631 of the Revised Code affecting the revenue of a | 1691 |
|
city, local, or exempted village school district or causing | 1692 |
|
revenue to be foregone by the district, including any compensation | 1693 |
|
to be paid to the school district pursuant to section 5709.82 of | 1694 |
|
the Revised Code, those terms also shall be forwarded in writing | 1695 |
|
to the director of development along with the copy of the | 1696 |
|
agreement forwarded under this division. | 1697 |
| (I) After an agreement is entered into, the enterprise shall | 1698 |
|
file with each personal property tax return required to be filed, | 1699 |
|
or annual report that is required to be filed under section | 1700 |
|
5727.08 of the Revised Code, while the agreement is in effect, an | 1701 |
|
informational return, on a form prescribed by the tax commissioner | 1702 |
|
for that purpose, setting forth separately the property, and | 1703 |
|
related costs and values, exempted from taxation under the | 1704 |
|
agreement. | 1705 |
| (L) The tax commissioner's authority in determining the | 1718 |
|
accuracy of any exemption granted by an agreement entered into | 1719 |
|
under this section is limited to divisions (B)(1)(b)(i) and (ii), | 1720 |
|
(B)(2), (C), and (I) of this section, division (B)(1)(b)(iv) of | 1721 |
|
this section as it pertains to divisions (C)(2)(a), (b), and (c) | 1722 |
|
of section 5709.62 of the Revised Code, and divisions (B)(1) to | 1723 |
|
(10) of section 5709.631 of the Revised Code and, as authorized by | 1724 |
|
law, to enforcing any modification to, or revocation of, that | 1725 |
|
agreement by the board of county commissioners or the director of | 1726 |
|
development or, if the board's powers and duties are delegated | 1727 |
|
under division (G) of this section, by the legislative authority | 1728 |
|
of a municipal corporation or board of township trustees. | 1729 |
| (2) With the consent of the legislative authority of each | 1736 |
|
affected municipal corporation or of a board of township trustees, | 1737 |
|
a board of county commissioners may, in the manner set forth in | 1738 |
|
section 5709.62 of the Revised Code, designate one or more areas | 1739 |
|
in one or more municipal corporations or in unincorporated areas | 1740 |
|
of the county as proposed urban jobs and enterprise zones, except | 1741 |
|
that a board of county commissioners may designate no more than | 1742 |
|
one area within a township, or within adjacent townships, as a | 1743 |
|
proposed urban jobs and enterprise zone. | 1744 |
| (3) The legislative authority or board of county | 1745 |
|
commissioners may petition the director of development for | 1746 |
|
certification of the area as having the characteristics set forth | 1747 |
|
in division (A)(3) of section 5709.61 of the Revised Code. Within | 1748 |
|
sixty days after receiving such a petition, the director shall | 1749 |
|
determine whether the area has the characteristics set forth in | 1750 |
|
that division and forward the findings to the legislative | 1751 |
|
authority or board of county commissioners. If the director | 1752 |
|
certifies the area as having those characteristics and thereby | 1753 |
|
certifies it as a zone, the legislative authority or board may | 1754 |
|
enter into agreements with enterprises under division (B) of this | 1755 |
|
section. Any enterprise wishing to enter into an agreement with a | 1756 |
|
legislative authority or board of county commissioners under this | 1757 |
|
section and satisfying one of the criteria described in divisions | 1758 |
|
(B)(1) to (5) of this section shall submit a proposal to the | 1759 |
|
legislative authority or board on the form prescribed under | 1760 |
|
division (B) of section 5709.62 of the Revised Code and shall | 1761 |
|
review and update the estimates and listings required by the form | 1762 |
|
in the manner required under that division. The legislative | 1763 |
|
authority or board may, on a separate form and at any time, | 1764 |
|
require any additional information necessary to determine whether | 1765 |
|
an enterprise is in compliance with an agreement and to collect | 1766 |
|
the information required to be reported under section 5709.68 of | 1767 |
|
the Revised Code. | 1768 |
| (B) Prior to entering into an agreement with an enterprise, | 1769 |
|
the legislative authority or board of county commissioners shall | 1770 |
|
determine whether the enterprise submitting the proposal is | 1771 |
|
qualified by financial responsibility and business experience to | 1772 |
|
create and preserve employment opportunities in the zone and to | 1773 |
|
improve the economic climate of the municipal corporation or | 1774 |
|
municipal corporations or the unincorporated areas in which the | 1775 |
|
zone is located and to which the proposal applies, and whether the | 1776 |
|
enterprise satisfies one of the following criteria: | 1777 |
| (C) If the legislative authority or board determines that the | 1797 |
|
enterprise is so qualified and satisfies one of the criteria | 1798 |
|
described in divisions (B)(1) to (5) of this section, the | 1799 |
|
legislative authority or board may, after complying with section | 1800 |
5709.83 of the Revised Code and on or before October 15, 2010 | 1801 |
| 2011, and, in the case of a board of commissioners, with the | 1802 |
|
consent of the legislative authority of each affected municipal | 1803 |
|
corporation or of the board of township trustees, enter into an | 1804 |
|
agreement with the enterprise under which the enterprise agrees to | 1805 |
|
establish, expand, renovate, or occupy a facility in the zone and | 1806 |
|
hire new employees, or preserve employment opportunities for | 1807 |
|
existing employees, in return for the following incentives: | 1808 |
| (E) Except as otherwise provided in this division, an | 1827 |
|
agreement entered into under this section shall require that the | 1828 |
|
enterprise pay an annual fee equal to the greater of one per cent | 1829 |
|
of the dollar value of incentives offered under the agreement or | 1830 |
|
five hundred dollars; provided, however, that if the value of the | 1831 |
|
incentives exceeds two hundred fifty thousand dollars, the fee | 1832 |
|
shall not exceed two thousand five hundred dollars. The fee shall | 1833 |
|
be payable to the legislative authority or board of commissioners | 1834 |
|
once per year for each year the agreement is effective on the days | 1835 |
|
and in the form specified in the agreement. Fees paid shall be | 1836 |
|
deposited in a special fund created for such purpose by the | 1837 |
|
legislative authority or board and shall be used by the | 1838 |
|
legislative authority or board exclusively for the purpose of | 1839 |
|
complying with section 5709.68 of the Revised Code and by the tax | 1840 |
|
incentive review council created under section 5709.85 of the | 1841 |
|
Revised Code exclusively for the purposes of performing the duties | 1842 |
|
prescribed under that section. The legislative authority or board | 1843 |
|
may waive or reduce the amount of the fee charged against an | 1844 |
|
enterprise, but such waiver or reduction does not affect the | 1845 |
|
obligations of the legislative authority or board or the tax | 1846 |
|
incentive review council to comply with section 5709.68 or 5709.85 | 1847 |
|
of the Revised Code, respectively. | 1848 |
| (G) When an agreement is entered into pursuant to this | 1856 |
|
section, the legislative authority or board of commissioners | 1857 |
|
authorizing the agreement shall forward a copy of the agreement to | 1858 |
|
the director of development and to the tax commissioner within | 1859 |
|
fifteen days after the agreement is entered into. If any agreement | 1860 |
|
includes terms not provided for in section 5709.631 of the Revised | 1861 |
|
Code affecting the revenue of a city, local, or exempted village | 1862 |
school district or causing revenue to be foregoneforgone by the | 1863 |
|
district, including any compensation to be paid to the school | 1864 |
|
district pursuant to section 5709.82 of the Revised Code, those | 1865 |
|
terms also shall be forwarded in writing to the director of | 1866 |
|
development along with the copy of the agreement forwarded under | 1867 |
|
this division. | 1868 |
| Sec. 5739.02. For the purpose of providing revenue with | 1883 |
|
which to meet the needs of the state, for the use of the general | 1884 |
|
revenue fund of the state, for the purpose of securing a thorough | 1885 |
|
and efficient system of common schools throughout the state, for | 1886 |
|
the purpose of affording revenues, in addition to those from | 1887 |
|
general property taxes, permitted under constitutional | 1888 |
|
limitations, and from other sources, for the support of local | 1889 |
|
governmental functions, and for the purpose of reimbursing the | 1890 |
|
state for the expense of administering this chapter, an excise tax | 1891 |
|
is hereby levied on each retail sale made in this state. | 1892 |
| (2) In the case of the lease or rental, with a fixed term of | 1898 |
|
more than thirty days or an indefinite term with a minimum period | 1899 |
|
of more than thirty days, of any motor vehicles designed by the | 1900 |
|
manufacturer to carry a load of not more than one ton, watercraft, | 1901 |
|
outboard motor, or aircraft, or of any tangible personal property, | 1902 |
|
other than motor vehicles designed by the manufacturer to carry a | 1903 |
|
load of more than one ton, to be used by the lessee or renter | 1904 |
|
primarily for business purposes, the tax shall be collected by the | 1905 |
|
vendor at the time the lease or rental is consummated and shall be | 1906 |
|
calculated by the vendor on the basis of the total amount to be | 1907 |
|
paid by the lessee or renter under the lease agreement. If the | 1908 |
|
total amount of the consideration for the lease or rental includes | 1909 |
|
amounts that are not calculated at the time the lease or rental is | 1910 |
|
executed, the tax shall be calculated and collected by the vendor | 1911 |
|
at the time such amounts are billed to the lessee or renter. In | 1912 |
|
the case of an open-end lease or rental, the tax shall be | 1913 |
|
calculated by the vendor on the basis of the total amount to be | 1914 |
|
paid during the initial fixed term of the lease or rental, and for | 1915 |
|
each subsequent renewal period as it comes due. As used in this | 1916 |
|
division, "motor vehicle" has the same meaning as in section | 1917 |
|
4501.01 of the Revised Code, and "watercraft" includes an outdrive | 1918 |
|
unit attached to the watercraft. | 1919 |
| A lease with a renewal clause and a termination penalty or | 1920 |
|
similar provision that applies if the renewal clause is not | 1921 |
|
exercised is presumed to be a sham transaction. In such a case, | 1922 |
|
the tax shall be calculated and paid on the basis of the entire | 1923 |
|
length of the lease period, including any renewal periods, until | 1924 |
|
the termination penalty or similar provision no longer applies. | 1925 |
|
The taxpayer shall bear the burden, by a preponderance of the | 1926 |
|
evidence, that the transaction or series of transactions is not a | 1927 |
|
sham transaction. | 1928 |
| (6) Sales of motor fuel upon receipt, use, distribution, or | 1955 |
|
sale of which in this state a tax is imposed by the law of this | 1956 |
|
state, but this exemption shall not apply to the sale of motor | 1957 |
|
fuel on which a refund of the tax is allowable under division (A) | 1958 |
|
of section 5735.14 of the Revised Code; and the tax commissioner | 1959 |
|
may deduct the amount of tax levied by this section applicable to | 1960 |
|
the price of motor fuel when granting a refund of motor fuel tax | 1961 |
|
pursuant to division (A) of section 5735.14 of the Revised Code | 1962 |
|
and shall cause the amount deducted to be paid into the general | 1963 |
|
revenue fund of this state; | 1964 |
| (9)(a) Sales of services or tangible personal property, other | 1978 |
|
than motor vehicles, mobile homes, and manufactured homes, by | 1979 |
|
churches, organizations exempt from taxation under section | 1980 |
|
501(c)(3) of the Internal Revenue Code of 1986, or nonprofit | 1981 |
|
organizations operated exclusively for charitable purposes as | 1982 |
|
defined in division (B)(12) of this section, provided that the | 1983 |
|
number of days on which such tangible personal property or | 1984 |
|
services, other than items never subject to the tax, are sold does | 1985 |
|
not exceed six in any calendar year, except as otherwise provided | 1986 |
|
in division (B)(9)(b) of this section. If the number of days on | 1987 |
|
which such sales are made exceeds six in any calendar year, the | 1988 |
|
church or organization shall be considered to be engaged in | 1989 |
|
business and all subsequent sales by it shall be subject to the | 1990 |
|
tax. In counting the number of days, all sales by groups within a | 1991 |
|
church or within an organization shall be considered to be sales | 1992 |
|
of that church or organization. | 1993 |
| (12) Sales of tangible personal property or services to | 2010 |
|
churches, to organizations exempt from taxation under section | 2011 |
|
501(c)(3) of the Internal Revenue Code of 1986, and to any other | 2012 |
|
nonprofit organizations operated exclusively for charitable | 2013 |
|
purposes in this state, no part of the net income of which inures | 2014 |
|
to the benefit of any private shareholder or individual, and no | 2015 |
|
substantial part of the activities of which consists of carrying | 2016 |
|
on propaganda or otherwise attempting to influence legislation; | 2017 |
|
sales to offices administering one or more homes for the aged or | 2018 |
|
one or more hospital facilities exempt under section 140.08 of the | 2019 |
|
Revised Code; and sales to organizations described in division (D) | 2020 |
|
of section 5709.12 of the Revised Code. | 2021 |
| "Charitable purposes" means the relief of poverty; the | 2022 |
|
improvement of health through the alleviation of illness, disease, | 2023 |
|
or injury; the operation of an organization exclusively for the | 2024 |
|
provision of professional, laundry, printing, and purchasing | 2025 |
|
services to hospitals or charitable institutions; the operation of | 2026 |
|
a home for the aged, as defined in section 5701.13 of the Revised | 2027 |
|
Code; the operation of a radio or television broadcasting station | 2028 |
|
that is licensed by the federal communications commission as a | 2029 |
|
noncommercial educational radio or television station; the | 2030 |
|
operation of a nonprofit animal adoption service or a county | 2031 |
|
humane society; the promotion of education by an institution of | 2032 |
|
learning that maintains a faculty of qualified instructors, | 2033 |
|
teaches regular continuous courses of study, and confers a | 2034 |
|
recognized diploma upon completion of a specific curriculum; the | 2035 |
|
operation of a parent-teacher association, booster group, or | 2036 |
|
similar organization primarily engaged in the promotion and | 2037 |
|
support of the curricular or extracurricular activities of a | 2038 |
|
primary or secondary school; the operation of a community or area | 2039 |
|
center in which presentations in music, dramatics, the arts, and | 2040 |
|
related fields are made in order to foster public interest and | 2041 |
|
education therein; the production of performances in music, | 2042 |
|
dramatics, and the arts; or the promotion of education by an | 2043 |
|
organization engaged in carrying on research in, or the | 2044 |
|
dissemination of, scientific and technological knowledge and | 2045 |
|
information primarily for the public. | 2046 |
| (13) Building and construction materials and services sold to | 2052 |
|
construction contractors for incorporation into a structure or | 2053 |
|
improvement to real property under a construction contract with | 2054 |
|
this state or a political subdivision of this state, or with the | 2055 |
|
United States government or any of its agencies; building and | 2056 |
|
construction materials and services sold to construction | 2057 |
|
contractors for incorporation into a structure or improvement to | 2058 |
|
real property that are accepted for ownership by this state or any | 2059 |
|
of its political subdivisions, or by the United States government | 2060 |
|
or any of its agencies at the time of completion of the structures | 2061 |
|
or improvements; building and construction materials sold to | 2062 |
|
construction contractors for incorporation into a horticulture | 2063 |
|
structure or livestock structure for a person engaged in the | 2064 |
|
business of horticulture or producing livestock; building | 2065 |
|
materials and services sold to a construction contractor for | 2066 |
|
incorporation into a house of public worship or religious | 2067 |
|
education, or a building used exclusively for charitable purposes | 2068 |
|
under a construction contract with an organization whose purpose | 2069 |
|
is as described in division (B)(12) of this section; building | 2070 |
|
materials and services sold to a construction contractor for | 2071 |
|
incorporation into a building under a construction contract with | 2072 |
|
an organization exempt from taxation under section 501(c)(3) of | 2073 |
|
the Internal Revenue Code of 1986 when the building is to be used | 2074 |
|
exclusively for the organization's exempt purposes; building and | 2075 |
|
construction materials sold for incorporation into the original | 2076 |
|
construction of a sports facility under section 307.696 of the | 2077 |
Revised Code; and building and construction materials and services | 2078 |
|
sold to a construction contractor for incorporation into real | 2079 |
|
property outside this state if such materials and services, when | 2080 |
|
sold to a construction contractor in the state in which the real | 2081 |
|
property is located for incorporation into real property in that | 2082 |
|
state, would be exempt from a tax on sales levied by that state; | 2083 |
| and, until one calendar year after the construction of a | 2084 |
|
convention center that qualifies for property tax exemption under | 2085 |
|
section 5709.084 of the Revised Code is completed, building and | 2086 |
|
construction materials and services sold to a construction | 2087 |
|
contractor for incorporation into the real property comprising | 2088 |
|
that convention center; | 2089 |
| (15) Sales to persons primarily engaged in any of the | 2094 |
|
activities mentioned in division (B)(42)(a) or (g) of this | 2095 |
|
section, to persons engaged in making retail sales, or to persons | 2096 |
|
who purchase for sale from a manufacturer tangible personal | 2097 |
|
property that was produced by the manufacturer in accordance with | 2098 |
|
specific designs provided by the purchaser, of packages, including | 2099 |
|
material, labels, and parts for packages, and of machinery, | 2100 |
|
equipment, and material for use primarily in packaging tangible | 2101 |
|
personal property produced for sale, including any machinery, | 2102 |
|
equipment, and supplies used to make labels or packages, to | 2103 |
|
prepare packages or products for labeling, or to label packages or | 2104 |
|
products, by or on the order of the person doing the packaging, or | 2105 |
|
sold at retail. "Packages" includes bags, baskets, cartons, | 2106 |
|
crates, boxes, cans, bottles, bindings, wrappings, and other | 2107 |
|
similar devices and containers, but does not include motor | 2108 |
|
vehicles or bulk tanks, trailers, or similar devices attached to | 2109 |
|
motor vehicles. "Packaging" means placing in a package. Division | 2110 |
|
(B)(15) of this section does not apply to persons engaged in | 2111 |
|
highway transportation for hire. | 2112 |
| (17) Sales to persons engaged in farming, agriculture, | 2118 |
|
horticulture, or floriculture, of tangible personal property for | 2119 |
|
use or consumption directly in the production by farming, | 2120 |
|
agriculture, horticulture, or floriculture of other tangible | 2121 |
|
personal property for use or consumption directly in the | 2122 |
|
production of tangible personal property for sale by farming, | 2123 |
|
agriculture, horticulture, or floriculture; or material and parts | 2124 |
|
for incorporation into any such tangible personal property for use | 2125 |
|
or consumption in production; and of tangible personal property | 2126 |
|
for such use or consumption in the conditioning or holding of | 2127 |
|
products produced by and for such use, consumption, or sale by | 2128 |
|
persons engaged in farming, agriculture, horticulture, or | 2129 |
|
floriculture, except where such property is incorporated into real | 2130 |
|
property; | 2131 |
| (18) Sales of drugs for a human being that may be dispensed | 2132 |
|
only pursuant to a prescription; insulin as recognized in the | 2133 |
|
official United States pharmacopoeia; urine and blood testing | 2134 |
|
materials when used by diabetics or persons with hypoglycemia to | 2135 |
|
test for glucose or acetone; hypodermic syringes and needles when | 2136 |
|
used by diabetics for insulin injections; epoetin alfa when | 2137 |
|
purchased for use in the treatment of persons with medical | 2138 |
|
disease; hospital beds when purchased by hospitals, nursing homes, | 2139 |
|
or other medical facilities; and medical oxygen and medical | 2140 |
|
oxygen-dispensing equipment when purchased by hospitals, nursing | 2141 |
|
homes, or other medical facilities; | 2142 |
| (24) Sales to persons engaged in the preparation of eggs for | 2166 |
|
sale of tangible personal property used or consumed directly in | 2167 |
|
such preparation, including such tangible personal property used | 2168 |
|
for cleaning, sanitizing, preserving, grading, sorting, and | 2169 |
|
classifying by size; packages, including material and parts for | 2170 |
|
packages, and machinery, equipment, and material for use in | 2171 |
|
packaging eggs for sale; and handling and transportation equipment | 2172 |
|
and parts therefor, except motor vehicles licensed to operate on | 2173 |
|
public highways, used in intraplant or interplant transfers or | 2174 |
|
shipment of eggs in the process of preparation for sale, when the | 2175 |
|
plant or plants within or between which such transfers or | 2176 |
|
shipments occur are operated by the same person. "Packages" | 2177 |
|
includes containers, cases, baskets, flats, fillers, filler flats, | 2178 |
|
cartons, closure materials, labels, and labeling materials, and | 2179 |
|
"packaging" means placing therein. | 2180 |
| (32) The sale, lease, repair, and maintenance of, parts for, | 2213 |
|
or items attached to or incorporated in, motor vehicles that are | 2214 |
|
primarily used for transporting tangible personal property | 2215 |
|
belonging to others by a person engaged in highway transportation | 2216 |
|
for hire, except for packages and packaging used for the | 2217 |
|
transportation of tangible personal property; | 2218 |
| (34) Sales to a telecommunications service vendor, mobile | 2224 |
|
telecommunications service vendor, or satellite broadcasting | 2225 |
|
service vendor of tangible personal property and services used | 2226 |
|
directly and primarily in transmitting, receiving, switching, or | 2227 |
|
recording any interactive, one- or two-way electromagnetic | 2228 |
|
communications, including voice, image, data, and information, | 2229 |
|
through the use of any medium, including, but not limited to, | 2230 |
|
poles, wires, cables, switching equipment, computers, and record | 2231 |
|
storage devices and media, and component parts for the tangible | 2232 |
|
personal property. The exemption provided in this division shall | 2233 |
|
be in lieu of all other exemptions under division (B)(42)(a) of | 2234 |
|
this section to which the vendor may otherwise be entitled, based | 2235 |
|
upon the use of the thing purchased in providing the | 2236 |
|
telecommunications, mobile telecommunications, or satellite | 2237 |
|
broadcasting service. | 2238 |
| (b) Sales to direct marketing vendors of preliminary | 2244 |
|
materials such as photographs, artwork, and typesetting that will | 2245 |
|
be used in printing advertising material; of printed matter that | 2246 |
|
offers free merchandise or chances to win sweepstake prizes and | 2247 |
|
that is mailed to potential customers with advertising material | 2248 |
|
described in division (B)(35)(a) of this section; and of equipment | 2249 |
|
such as telephones, computers, facsimile machines, and similar | 2250 |
|
tangible personal property primarily used to accept orders for | 2251 |
|
direct marketing retail sales. | 2252 |
| For purposes of division (B)(35) of this section, "direct | 2256 |
|
marketing" means the method of selling where consumers order | 2257 |
|
tangible personal property by United States mail, delivery | 2258 |
|
service, or telecommunication and the vendor delivers or ships the | 2259 |
|
tangible personal property sold to the consumer from a warehouse, | 2260 |
|
catalogue distribution center, or similar fulfillment facility by | 2261 |
|
means of the United States mail, delivery service, or common | 2262 |
|
carrier. | 2263 |
| (c) Items of property that are attached to or incorporated in | 2276 |
|
motor racing vehicles, including engines, chassis, and all other | 2277 |
|
components of the vehicles, and all spare, replacement, and | 2278 |
|
rebuilt parts or components of the vehicles; except not including | 2279 |
|
tires, consumable fluids, paint, and accessories consisting of | 2280 |
|
instrumentation sensors and related items added to the vehicle to | 2281 |
|
collect and transmit data by means of telemetry and other forms of | 2282 |
|
communication. | 2283 |
| (40) Sales of tangible personal property and services to a | 2287 |
|
provider of electricity used or consumed directly and primarily in | 2288 |
|
generating, transmitting, or distributing electricity for use by | 2289 |
|
others, including property that is or is to be incorporated into | 2290 |
|
and will become a part of the consumer's production, transmission, | 2291 |
|
or distribution system and that retains its classification as | 2292 |
|
tangible personal property after incorporation; fuel or power used | 2293 |
|
in the production, transmission, or distribution of electricity; | 2294 |
|
and tangible personal property and services used in the repair and | 2295 |
|
maintenance of the production, transmission, or distribution | 2296 |
|
system, including only those motor vehicles as are specially | 2297 |
|
designed and equipped for such use. The exemption provided in this | 2298 |
|
division shall be in lieu of all other exemptions in division | 2299 |
|
(B)(42)(a) of this section to which a provider of electricity may | 2300 |
|
otherwise be entitled based on the use of the tangible personal | 2301 |
|
property or service purchased in generating, transmitting, or | 2302 |
|
distributing electricity. | 2303 |
| (a) To incorporate the thing transferred as a material or a | 2310 |
|
part into tangible personal property to be produced for sale by | 2311 |
|
manufacturing, assembling, processing, or refining; or to use or | 2312 |
|
consume the thing transferred directly in producing tangible | 2313 |
|
personal property for sale by mining, including, without | 2314 |
|
limitation, the extraction from the earth of all substances that | 2315 |
|
are classed geologically as minerals, production of crude oil and | 2316 |
|
natural gas, farming, agriculture, horticulture, or floriculture, | 2317 |
|
or directly in the rendition of a public utility service, except | 2318 |
|
that the sales tax levied by this section shall be collected upon | 2319 |
|
all meals, drinks, and food for human consumption sold when | 2320 |
|
transporting persons. Persons engaged in rendering farming, | 2321 |
|
agricultural, horticultural, or floricultural services, and | 2322 |
|
services in the exploration for, and production of, crude oil and | 2323 |
|
natural gas, for others are deemed engaged directly in farming, | 2324 |
|
agriculture, horticulture, and floriculture, or exploration for, | 2325 |
|
and production of, crude oil and natural gas. This paragraph does | 2326 |
|
not exempt from "retail sale" or "sales at retail" the sale of | 2327 |
|
tangible personal property that is to be incorporated into a | 2328 |
|
structure or improvement to real property. | 2329 |
| (h) To use the benefit of a warranty, maintenance or service | 2348 |
|
contract, or similar agreement, as described in division (B)(7) of | 2349 |
|
section 5739.01 of the Revised Code, to repair or maintain | 2350 |
|
tangible personal property, if all of the property that is the | 2351 |
|
subject of the warranty, contract, or agreement would not be | 2352 |
|
subject to the tax imposed by this section; | 2353 |
| (j) To use or consume the thing transferred primarily in | 2356 |
|
storing, transporting, mailing, or otherwise handling purchased | 2357 |
|
sales inventory in a warehouse, distribution center, or similar | 2358 |
|
facility when the inventory is primarily distributed outside this | 2359 |
|
state to retail stores of the person who owns or controls the | 2360 |
|
warehouse, distribution center, or similar facility, to retail | 2361 |
|
stores of an affiliated group of which that person is a member, or | 2362 |
|
by means of direct marketing. This division does not apply to | 2363 |
|
motor vehicles registered for operation on the public highways. As | 2364 |
|
used in this division, "affiliated group" has the same meaning as | 2365 |
|
in division (B)(3)(e) of section 5739.01 of the Revised Code and | 2366 |
|
"direct marketing" has the same meaning as in division (B)(35) of | 2367 |
|
this section. | 2368 |
| (44) Sales of replacement and modification parts for engines, | 2396 |
|
airframes, instruments, and interiors in, and paint for, aircraft | 2397 |
|
used primarily in a fractional aircraft ownership program, and | 2398 |
|
sales of services for the repair, modification, and maintenance of | 2399 |
|
such aircraft, and machinery, equipment, and supplies primarily | 2400 |
|
used to provide those services. | 2401 |
| (45) Sales of telecommunications service that is used | 2402 |
|
directly and primarily to perform the functions of a call center. | 2403 |
|
As used in this division, "call center" means any physical | 2404 |
|
location where telephone calls are placed or received in high | 2405 |
|
volume for the purpose of making sales, marketing, customer | 2406 |
|
service, technical support, or other specialized business | 2407 |
|
activity, and that employs at least fifty individuals that engage | 2408 |
|
in call center activities on a full-time basis, or sufficient | 2409 |
|
individuals to fill fifty full-time equivalent positions. | 2410 |
| (ii) "Qualified direct selling entity" means an entity | 2429 |
|
selling to direct sellers at the time the entity enters into a tax | 2430 |
|
credit agreement with the tax credit authority pursuant to section | 2431 |
|
122.17 of the Revised Code, provided that the agreement was | 2432 |
|
entered into on or after January 1, 2007. Neither contingencies | 2433 |
|
relevant to the granting of, nor later developments with respect | 2434 |
|
to, the tax credit shall impair the status of the qualified direct | 2435 |
|
selling entity under division (B)(48) of this section after | 2436 |
|
execution of the tax credit agreement by the tax credit authority. | 2437 |
| (49) Sales of materials, parts, equipment, or engines used in | 2442 |
|
the repair or maintenance of aircraft or avionics systems of such | 2443 |
|
aircraft, and sales of repair, remodeling, replacement, or | 2444 |
|
maintenance services in this state performed on aircraft or on an | 2445 |
|
aircraft's avionics, engine, or component materials or parts. As | 2446 |
|
used in division (B)(49) of this section, "aircraft" means | 2447 |
|
aircraft of more than six thousand pounds maximum certified | 2448 |
|
takeoff weight or used exclusively in general aviation. | 2449 |
| (50) Sales of full flight simulators that are used for pilot | 2450 |
|
or flight-crew training, sales of repair or replacement parts or | 2451 |
|
components, and sales of repair or maintenance services for such | 2452 |
|
full flight simulators. "Full flight simulator" means a replica of | 2453 |
|
a specific type, or make, model, and series of aircraft cockpit. | 2454 |
|
It includes the assemblage of equipment and computer programs | 2455 |
|
necessary to represent aircraft operations in ground and flight | 2456 |
|
conditions, a visual system providing an out-of-the-cockpit view, | 2457 |
|
and a system that provides cues at least equivalent to those of a | 2458 |
|
three-degree-of-freedom motion system, and has the full range of | 2459 |
|
capabilities of the systems installed in the device as described | 2460 |
|
in appendices A and B of part 60 of chapter 1 of title 14 of the | 2461 |
|
Code of Federal Regulations. | 2462 |
| (E) The tax collected by the vendor from the consumer under | 2471 |
|
this chapter is not part of the price, but is a tax collection for | 2472 |
|
the benefit of the state, and of counties levying an additional | 2473 |
|
sales tax pursuant to section 5739.021 or 5739.026 of the Revised | 2474 |
|
Code and of transit authorities levying an additional sales tax | 2475 |
|
pursuant to section 5739.023 of the Revised Code. Except for the | 2476 |
|
discount authorized under section 5739.12 of the Revised Code and | 2477 |
|
the effects of any rounding pursuant to section 5703.055 of the | 2478 |
|
Revised Code, no person other than the state or such a county or | 2479 |
|
transit authority shall derive any benefit from the collection or | 2480 |
|
payment of the tax levied by this section or section 5739.021, | 2481 |
|
5739.023, or 5739.026 of the Revised Code. | 2482 |
| Sec. 5751.08. (A) An application for refund to the taxpayer | 2483 |
|
of the amount of taxes imposed under this chapter that are | 2484 |
|
overpaid, paid illegally or erroneously, or paid on any illegal or | 2485 |
|
erroneous assessment shall be filed by the reporting person with | 2486 |
|
the tax commissioner, on the form prescribed by the commissioner, | 2487 |
|
within four years after the date of the illegal or erroneous | 2488 |
|
payment of the tax, or within any additional period allowed under | 2489 |
|
division (F) of section 5751.09 of the Revised Code. The applicant | 2490 |
|
shall provide the amount of the requested refund along with the | 2491 |
|
claimed reasons for, and documentation to support, the issuance of | 2492 |
|
a refund. | 2493 |
| (B) On the filing of the refund application, the tax | 2494 |
|
commissioner shall determine the amount of refund to which the | 2495 |
|
applicant is entitled. If the amount is not less than that | 2496 |
|
claimed, the commissioner shall certify the amount to the director | 2497 |
|
of budget and management and treasurer of state for payment from | 2498 |
|
the tax refund fund created under section 5703.052 of the Revised | 2499 |
|
Code. If the amount is less than that claimed, the commissioner | 2500 |
|
shall proceed in accordance with section 5703.70 of the Revised | 2501 |
|
Code. | 2502 |
| Sec. 5751.09. (A) The tax commissioner may make an | 2525 |
|
assessment, based on any information in the commissioner's | 2526 |
|
possession, against any person that fails to file a return or pay | 2527 |
|
any tax as required by this chapter. The commissioner shall give | 2528 |
|
the person assessed written notice of the assessment as provided | 2529 |
|
in section 5703.37 of the Revised Code. With the notice, the | 2530 |
|
commissioner shall provide instructions on the manner in which to | 2531 |
|
petition for reassessment and request a hearing with respect to | 2532 |
|
the petition. The commissioner shall send any assessments against | 2533 |
|
consolidated elected taxpayer and combined taxpayer groups under | 2534 |
|
section 5751.011 or 5751.012 of the Revised Code to the taxpayer's | 2535 |
|
"reporting person" as defined under division (R) of section | 2536 |
|
5751.01 of the Revised Code. The reporting person shall notify all | 2537 |
|
members of the group of the assessment and all outstanding taxes, | 2538 |
|
interest, and penalties for which the assessment is issued. | 2539 |
| (B) Unless the person assessed, within sixty days after | 2540 |
|
service of the notice of assessment, files with the tax | 2541 |
|
commissioner, either personally or by certified mail, a written | 2542 |
|
petition signed by the person or the person's authorized agent | 2543 |
|
having knowledge of the facts, the assessment becomes final, and | 2544 |
|
the amount of the assessment is due and payable from the person | 2545 |
|
assessed to the treasurer of state. The petition shall indicate | 2546 |
|
the objections of the person assessed, but additional objections | 2547 |
|
may be raised in writing if received by the commissioner prior to | 2548 |
|
the date shown on the final determination. | 2549 |
| (C)(1) After an assessment becomes final, if any portion of | 2553 |
|
the assessment, including accrued interest, remains unpaid, a | 2554 |
|
certified copy of the tax commissioner's entry making the | 2555 |
|
assessment final may be filed in the office of the clerk of the | 2556 |
|
court of common pleas in the county in which the person resides or | 2557 |
|
has its principal place of business in this state, or in the | 2558 |
|
office of the clerk of court of common pleas of Franklin county. | 2559 |
| (2) Immediately upon the filing of the entry, the clerk shall | 2560 |
|
enter judgment for the state against the person assessed in the | 2561 |
|
amount shown on the entry. The judgment may be filed by the clerk | 2562 |
|
in a loose-leaf book entitled, "special judgments for the | 2563 |
|
commercial activity tax" and shall have the same effect as other | 2564 |
|
judgments. Execution shall issue upon the judgment at the request | 2565 |
|
of the tax commissioner, and all laws applicable to sales on | 2566 |
|
execution shall apply to sales made under the judgment. | 2567 |
| (D) If the tax commissioner believes that collection of the | 2575 |
|
tax will be jeopardized unless proceedings to collect or secure | 2576 |
|
collection of the tax are instituted without delay, the | 2577 |
|
commissioner may issue a jeopardy assessment against the person | 2578 |
|
liable for the tax. Immediately upon the issuance of the jeopardy | 2579 |
|
assessment, the commissioner shall file an entry with the clerk of | 2580 |
|
the court of common pleas in the manner prescribed by division (C) | 2581 |
|
of this section. Notice of the jeopardy assessment shall be served | 2582 |
|
on the person assessed or the person's authorized agent in the | 2583 |
|
manner provided in section 5703.37 of the Revised Code within five | 2584 |
|
days of the filing of the entry with the clerk. The total amount | 2585 |
|
assessed is immediately due and payable, unless the person | 2586 |
|
assessed files a petition for reassessment in accordance with | 2587 |
|
division (B) of this section and provides security in a form | 2588 |
|
satisfactory to the commissioner and in an amount sufficient to | 2589 |
|
satisfy the unpaid balance of the assessment. Full or partial | 2590 |
|
payment of the assessment does not prejudice the commissioner's | 2591 |
|
consideration of the petition for reassessment. | 2592 |
| (F) Except as otherwise provided in this division, no | 2597 |
|
assessment shall be made or issued against a taxpayer for the tax | 2598 |
|
imposed under this chapter more than four years after the due date | 2599 |
|
for the filing of the return for the tax period for which the tax | 2600 |
|
was reported, or more than four years after the return for the tax | 2601 |
|
period was filed, whichever is later. The time limit may be | 2602 |
|
extended if both the taxpayer and the commissioner consent in | 2603 |
|
writing to the extension or enter into an agreement waiving or | 2604 |
|
extending the time limit. Any such extension shall extend the | 2605 |
|
four-year time limit in division (B) of section 5751.08 of the | 2606 |
|
Revised Code for the same period of time. Nothing in this division | 2607 |
|
bars an assessment against a taxpayer that fails to file a return | 2608 |
|
required by this chapter or that files a fraudulent return. | 2609 |
| (G) If the tax commissioner possesses information that | 2610 |
|
indicates that the amount of tax a taxpayer is required to pay | 2611 |
|
under this chapter exceeds the amount the taxpayer paid, the tax | 2612 |
|
commissioner may audit a sample of the taxpayer's gross receipts | 2613 |
|
over a representative period of time to ascertain the amount of | 2614 |
|
tax due, and may issue an assessment based on the audit. The tax | 2615 |
|
commissioner shall make a good faith effort to reach agreement | 2616 |
|
with the taxpayer in selecting a representative sample. The tax | 2617 |
|
commissioner may apply a sampling method only if the commissioner | 2618 |
|
has prescribed the method by rule. | 2619 |
| Sec. 6109.22. (A) There is hereby created the drinking water | 2623 |
|
assistance fund to provide financial and technical assistance for | 2624 |
|
the purposes of protecting public health and achieving and | 2625 |
|
maintaining compliance with the Safe Drinking Water Act and this | 2626 |
|
chapter. In addition to the accounts created under divisions (G) | 2627 |
|
and (H) of this section, the drinking water assistance fund may | 2628 |
|
include any other accounts established by the director of | 2629 |
|
environmental protection. The fund shall be administered by the | 2630 |
|
director consistent with the Safe Drinking Water Act, this | 2631 |
|
section, and rules adopted under division (M) of this section. | 2632 |
| (B) The drinking water assistance fund shall consist of the | 2633 |
|
moneys credited to it from all capitalization grants received | 2634 |
|
under the Safe Drinking Water Act except for moneys reserved by | 2635 |
the governor pursuant to titleTitle III, section 302 of that act, | 2636 |
|
all moneys credited to the fund from nonfederal sources, | 2637 |
|
including, without limitation, the proceeds of state bonds or | 2638 |
|
notes issued for the benefit of the fund, all payments of | 2639 |
|
principal and interest on loans made from the fund, and all | 2640 |
|
investment earnings on moneys held in the fund. On or before the | 2641 |
|
date that a capitalization grant payment made under the authority | 2642 |
|
of the Safe Drinking Water Act is credited to the fund, required | 2643 |
|
matching moneys shall be credited to the fund. Any moneys | 2644 |
|
transferred to or reserved from the drinking water assistance fund | 2645 |
pursuant to
titleTitle III, section 302 of the Safe Drinking | 2646 |
|
Water Act shall be accounted for separately. | 2647 |
| (C) In a manner consistent with the Safe Drinking Water Act | 2648 |
|
and the applicable drinking water assistance management plan | 2649 |
|
prepared in accordance with this section, the director may reserve | 2650 |
|
and award for assistance moneys allotted to the state under | 2651 |
|
section 1452 of the Safe Drinking Water Act, provided that the | 2652 |
|
director makes a determination that the use of the moneys will | 2653 |
|
accomplish the state's objectives and the objectives established | 2654 |
|
for capitalization grants under the Safe Drinking Water Act. The | 2655 |
|
director may use a portion of the reserved moneys to enter into | 2656 |
|
contracts with qualified organizations, including private | 2657 |
|
nonprofit organizations, to provide statewide on-site technical | 2658 |
|
assistance to small public water systems. | 2659 |
| (D) Subject to the terms of the agreements provided for in | 2660 |
|
division (E) of this section, moneys in the drinking water | 2661 |
|
assistance fund shall be held in trust by the Ohio water | 2662 |
|
development authority for the purposes of this section, shall be | 2663 |
|
kept in the same manner that funds of the authority are kept under | 2664 |
|
section 6121.11 of the Revised Code, and may be invested in the | 2665 |
|
same manner that funds of the authority are invested under section | 2666 |
|
6121.12 of the Revised Code. Moneys in the drinking water | 2667 |
|
assistance fund shall be separate and apart from and not a part of | 2668 |
|
the state treasury or of the other funds of the authority. No | 2669 |
|
withdrawals or disbursements shall be made from the drinking water | 2670 |
|
assistance fund without the written authorization of the director. | 2671 |
| The director and the authority may enter into trust | 2697 |
|
agreements to enable the authority to issue and refund bonds or | 2698 |
|
notes for the sole benefit of the drinking water assistance fund, | 2699 |
|
including, without limitation, the raising of matching moneys | 2700 |
|
required to be credited to the fund in accordance with division | 2701 |
|
(B) of this section. The agreements may authorize the pledge of | 2702 |
|
moneys accruing to the fund from payments of principal or interest | 2703 |
|
or both on loans made from the fund to secure bonds or notes, the | 2704 |
|
proceeds of which bonds or notes shall be for the sole benefit of | 2705 |
|
the drinking water assistance fund. The agreements may contain any | 2706 |
|
terms that the director and the authority consider reasonable and | 2707 |
|
proper for the payment and security of the bondholders or | 2708 |
|
noteholders. | 2709 |
| (G) There is hereby established within the drinking water | 2710 |
|
assistance fund the drinking water assistance administrative | 2711 |
|
account. No state matching moneys deposited into the fund under | 2712 |
|
this section shall be used for the purpose of paying for or | 2713 |
|
defraying the costs of administering this section. The director | 2714 |
|
may establish and collect fees from applicants for assistance | 2715 |
|
provided under this section. The total fees charged to an | 2716 |
|
applicant under this division for assistance under this section | 2717 |
|
shall not exceed the following: | 2718 |
| (7) If the applicant for assistance is a water district | 2793 |
|
formed under Chapter 6119. of the Revised Code that operates a | 2794 |
|
public water system and that water district seeks to extend the | 2795 |
|
distribution facilities, increase the number of service | 2796 |
|
connections to its system, or provide for any other expansion of | 2797 |
|
its system, the water district has consulted with the board of | 2798 |
|
county commissioners from each county in which is located the | 2799 |
|
proposed extension of distribution facilities, increase in the | 2800 |
|
number of service connections, or other expansion of the public | 2801 |
|
water system; | 2802 |
| Upon approval by the director of an application for financial | 2807 |
|
assistance, the Ohio water development authority shall disburse | 2808 |
|
the appropriate financial assistance from the water supply | 2809 |
|
revolving loan account. If the proposed financial assistance is a | 2810 |
|
loan, and if the payments of the principal or interest on the loan | 2811 |
|
are or are expected to be pledged to secure payment of bonds | 2812 |
|
issued or expected to be issued by the authority, the director | 2813 |
|
shall submit the application for the loan to the authority for | 2814 |
|
review and approval with respect to any matters pertaining to | 2815 |
|
security for and the marketability of authority bonds. Review and | 2816 |
|
approval by the authority shall be required prior to the making of | 2817 |
|
such a loan. | 2818 |
| (K) In accordance with rules adopted under division (M) of | 2819 |
|
this section, the director periodically shall prepare a drinking | 2820 |
|
water assistance management plan establishing the short-term and | 2821 |
|
long-term goals for the assistance provided under this section, | 2822 |
|
the allocation of available resources for the purposes of this | 2823 |
|
section, the environmental, financial, and administrative terms, | 2824 |
|
conditions, and criteria for the award of financial and technical | 2825 |
|
assistance under this section, and the intended uses of | 2826 |
|
capitalization grants and available moneys from the drinking water | 2827 |
|
assistance fund. Criteria for awarding financial or technical | 2828 |
|
assistance under this section shall not favor or disfavor any | 2829 |
|
otherwise qualified nonprofit noncommunity public water system | 2830 |
|
because it is owned by, operated by, or services a religious | 2831 |
|
organization or a facility used for religious purposes. Prior to | 2832 |
|
its adoption, the director shall make the drinking water | 2833 |
|
assistance management plan available for public review and comment | 2834 |
|
at a minimum of two public meetings and shall take adequate steps | 2835 |
|
to ensure that reasonable public notice of each public meeting is | 2836 |
|
given at least thirty days prior to the meeting. | 2837 |
| The plan shall include, without limitation, a system that | 2838 |
|
prioritizes projects funded by the water supply revolving loan | 2839 |
|
account based on the relative risk to human health being | 2840 |
|
addressed, their necessity for ensuring compliance with | 2841 |
|
requirements of the Safe Drinking Water Act, and their | 2842 |
|
affordability to the applicants, as determined by the director. | 2843 |
|
Financial assistance for projects from the water supply revolving | 2844 |
|
loan account shall be limited to projects that are included in | 2845 |
|
that prioritization and shall be awarded based upon their priority | 2846 |
|
position and the applicants' readiness to proceed with their | 2847 |
|
proposed activities as determined by the director. The drinking | 2848 |
|
water assistance management plan shall include terms, conditions, | 2849 |
|
amounts of moneys, and qualifying criteria, in addition to any | 2850 |
|
other criteria established under this section, governing the | 2851 |
|
financial assistance to be awarded to applicants from the water | 2852 |
|
supply revolving loan account. The director shall determine the | 2853 |
|
most effective use of the moneys in that account to achieve the | 2854 |
|
state's drinking water assistance goals and objectives. | 2855 |
| (L) The director, consistent with this section and applicable | 2856 |
|
rules adopted under division (M) of this section, may enter into | 2857 |
|
an agreement with an applicant for assistance from the drinking | 2858 |
|
water assistance fund. Based on the director's review and approval | 2859 |
|
of the project plans submitted under section 6109.07 of the | 2860 |
|
Revised Code, any determinations made under division (J) of this | 2861 |
|
section if an applicant seeks funding from the water supply | 2862 |
|
revolving loan account, and any other requirements of this section | 2863 |
|
and rules adopted under it, the director may establish in the | 2864 |
|
agreement environmental and financial terms and conditions of the | 2865 |
|
financial assistance to be offered to the applicant. If the | 2866 |
|
recipient of financial assistance under this section defaults on | 2867 |
|
any payment required in the agreement for financial assistance or | 2868 |
|
otherwise violates a term or condition of the agreement or of the | 2869 |
|
plan approval for the project under section 6109.07 of the Revised | 2870 |
|
Code, the director, in addition to any other available remedies, | 2871 |
|
may terminate, suspend, or require immediate repayment of the | 2872 |
|
financial assistance. The director also may take any enforcement | 2873 |
|
action available under this chapter. | 2874 |
| Moneys in the water pollution control loan fund shall be | 2927 |
|
separate and apart from and not a part of the state treasury or of | 2928 |
|
the other funds of the Ohio water development authority. Subject | 2929 |
|
to the terms of the agreements provided for in divisions (B), (C), | 2930 |
|
(D), and (F) of this section, moneys in the fund shall be held in | 2931 |
|
trust by the Ohio water development authority for the purposes of | 2932 |
|
this section, shall be kept in the same manner that funds of the | 2933 |
|
authority are kept under section 6121.11 of the Revised Code, and | 2934 |
|
may be invested in the same manner that funds of the authority are | 2935 |
|
invested under section 6121.12 of the Revised Code. No withdrawals | 2936 |
|
or disbursements shall be made from the water pollution control | 2937 |
loan fund without the written authorization of the director or his | 2938 |
| the director's designated representative. The manner of | 2939 |
|
authorization for any withdrawals or disbursements from the fund | 2940 |
|
to be made by the authority shall be established in the agreements | 2941 |
|
authorized under division (C) of this section. | 2942 |
| Any agreement entered into under this division shall provide | 2960 |
|
for the payment of reasonable fees to the Ohio water development | 2961 |
|
authority for any services it performs under the agreement and may | 2962 |
|
provide for reasonable fees for the assistance of financial or | 2963 |
|
accounting advisors. Payments of any such fees to the authority | 2964 |
|
may be made from the water pollution control loan fund to the | 2965 |
|
extent authorized by division (H)(7) of this section or from the | 2966 |
|
water pollution control loan administrative fund created in | 2967 |
|
division (E) of this section. The authority may enter into loan | 2968 |
|
agreements with the director and recipients of financial | 2969 |
|
assistance from the fund as provided in this section. | 2970 |
| (D) The water pollution control loan fund shall consist of | 2971 |
|
the moneys credited to it from all capitalization grants received | 2972 |
|
under sections 601 and 604(c)(2) of the "Federal Water Pollution | 2973 |
|
Control Act," all moneys received as capitalization grants under | 2974 |
|
section 205(m) of that act, all matching moneys credited to the | 2975 |
|
fund arising from nonfederal sources, all payments of principal | 2976 |
|
and interest for loans made from the fund, and all investment | 2977 |
|
earnings on moneys held in the fund. On or before the date on | 2978 |
|
which a quarterly capitalization grant payment will be received | 2979 |
|
under that act, matching moneys equal to at least twenty per cent | 2980 |
|
of the quarterly capitalization grant payment shall be credited to | 2981 |
|
the fund. The Ohio water development authority may make moneys | 2982 |
|
available to the director for the purpose of providing the | 2983 |
|
matching moneys required by this division, subject to such terms | 2984 |
|
as the director and the authority consider appropriate, and may | 2985 |
|
pledge moneys that are held by the authority to secure the payment | 2986 |
|
of bonds or notes issued by the authority to provide those | 2987 |
|
matching moneys. The authority may make moneys available to the | 2988 |
|
director for that purpose from any funds now or hereafter | 2989 |
|
available to the authority from any source, including, without | 2990 |
|
limitation, the proceeds of bonds or notes heretofore or hereafter | 2991 |
|
issued by the authority under Chapter 6121. of the Revised Code. | 2992 |
|
Matching moneys made available to the director by the authority | 2993 |
|
from the proceeds of any such bonds or notes shall be made | 2994 |
|
available subject to the terms of the trust agreements relating to | 2995 |
|
the bonds or notes. Any such matching moneys shall be made | 2996 |
|
available to the director pursuant to a written agreement between | 2997 |
|
the director and the authority that contains such terms as the | 2998 |
|
director and the authority consider appropriate, including, | 2999 |
|
without limitation, a provision providing for repayment to the | 3000 |
|
authority of those matching moneys from moneys deposited in the | 3001 |
|
water pollution control loan fund, including, without limitation, | 3002 |
|
the proceeds of bonds or notes issued by the authority for the | 3003 |
|
benefit of the fund and payments of principal and interest on | 3004 |
|
loans made from the fund, or from any other sources now or | 3005 |
|
hereafter available to the director for the repayment of those | 3006 |
|
matching moneys. | 3007 |
| (E) All moneys credited to the water pollution control loan | 3008 |
|
fund, all interest earned on moneys in the fund, and all payments | 3009 |
|
of principal and interest for loans made from the fund shall be | 3010 |
|
dedicated in perpetuity and used and reused solely for the | 3011 |
|
purposes set forth in division (A) of this section, except as | 3012 |
|
otherwise provided in division (D) or (F) of this section. The | 3013 |
|
director may establish and collect fees to be paid by recipients | 3014 |
|
of financial assistance under this section, and all moneys arising | 3015 |
|
from the fees shall be credited to the water pollution control | 3016 |
|
loan administrative fund, which is hereby created in the state | 3017 |
|
treasury, and shall be used to defray the costs of administering | 3018 |
|
this section. | 3019 |
| (F) The director and the Ohio water development authority | 3020 |
|
shall enter into trust agreements to enable the authority to issue | 3021 |
|
and refund bonds or notes for the sole benefit of the water | 3022 |
|
pollution control loan fund, including, without limitation, the | 3023 |
|
raising of the matching moneys required by division (D) of this | 3024 |
|
section. These agreements may authorize the pledge of moneys | 3025 |
|
accruing to the fund from payments of principal and interest on | 3026 |
|
loans made from the fund adequate to secure bonds or notes, the | 3027 |
|
proceeds of which bonds or notes shall be for the sole benefit of | 3028 |
|
the water pollution control loan fund. The agreements may contain | 3029 |
|
such terms as the director and the authority consider reasonable | 3030 |
|
and proper for the security of the bondholders or noteholders. | 3031 |
| (G) The director shall enter into binding commitments to | 3032 |
|
provide financial assistance from the water pollution control loan | 3033 |
|
fund in an amount equal to one hundred twenty per cent of the | 3034 |
|
amount of each capitalization grant payment received, within one | 3035 |
|
year after receiving each such grant payment. The director shall | 3036 |
|
provide the financial assistance in compliance with this section | 3037 |
|
and rules adopted under division (O) of this section. The director | 3038 |
|
shall ensure that all moneys credited to the fund are disbursed in | 3039 |
|
an expeditious and timely manner. During the second year of | 3040 |
|
operation of the water pollution control loan program, the | 3041 |
|
director also shall ensure that not less than twenty-five per cent | 3042 |
|
of the financial assistance provided under this section during | 3043 |
|
that year is provided for the purpose of division (H)(2) of this | 3044 |
|
section for the purchase or refinancing of debt obligations | 3045 |
|
incurred after March 7, 1985, but not later than July 1, 1988, | 3046 |
|
except that if the amount of money reserved during the second year | 3047 |
|
of operation of the program for the purchase or refinancing of | 3048 |
|
those debt obligations exceeds the amount required for the | 3049 |
|
projects that are eligible to receive financial assistance for | 3050 |
|
that purpose, the director shall distribute the excess moneys in | 3051 |
|
accordance with the current priority system and list prepared | 3052 |
|
under division (I) of this section to provide financial assistance | 3053 |
|
for projects that otherwise would not receive assistance in that | 3054 |
|
year. | 3055 |
| (I) The director periodically shall prepare in accordance | 3099 |
|
with rules adopted under division (O) of this section a state | 3100 |
|
priority system and list ranking assistance proposals principally | 3101 |
|
on the basis of their relative water quality and public health | 3102 |
|
benefits and the financial need of the applicants for assistance. | 3103 |
|
Assistance for proposed activities from the water pollution | 3104 |
|
control loan fund shall be limited to those activities appearing | 3105 |
|
on that priority list and shall be awarded based upon their | 3106 |
|
priority sequence on the list and the applicants' readiness to | 3107 |
|
proceed with their proposed activities. The director annually | 3108 |
|
shall prepare and circulate for public review and comment a plan | 3109 |
|
that defines the goals and intended uses of the fund, as required | 3110 |
|
by section 606(c) of the "Federal Water Pollution Control Act." | 3111 |
| (J) Financial assistance from the water pollution control | 3112 |
|
loan fund first shall be used to ensure maintenance of progress, | 3113 |
|
as determined by the governor, toward compliance with enforceable | 3114 |
|
deadlines, goals, and requirements under the "Federal Water | 3115 |
|
Pollution Control Act" that are pertinent to the purposes of the | 3116 |
|
fund set forth in divisions (A)(1) to (3) of this section, | 3117 |
|
including, without limitation, the municipal compliance deadline | 3118 |
|
under that act. | 3119 |
| (3) The applicant will implement a financial management plan | 3128 |
|
that includes, without limitation, provisions for satisfactory | 3129 |
|
repayment of the financial assistance, a proportional user charge | 3130 |
|
system to pay the operation, maintenance, and replacement expenses | 3131 |
|
of the project, and, if appropriate in the director's judgment, an | 3132 |
|
adequate capital improvements fund; | 3133 |
| (L) The director shall perform and document for public review | 3158 |
|
an independent, comprehensive environmental review of the | 3159 |
|
assistance proposal for each activity receiving financial | 3160 |
|
assistance under this section. The review shall serve as the basis | 3161 |
|
for the determinations to be made under division (K)(5) or (Q)(4) | 3162 |
|
of this section, as applicable, and may include, without | 3163 |
|
limitation, an environmental assessment, any necessary | 3164 |
|
supplemental studies, and an enforceable mitigation plan. The | 3165 |
|
director may establish environmental impact mitigation terms or | 3166 |
|
conditions for the implementation of an assistance proposal, | 3167 |
|
including, without limitation, the installation or modification of | 3168 |
a disposal system, in histhe director's approval of the plans for | 3169 |
|
the installation or modification as authorized by section 6111.44 | 3170 |
|
of the Revised Code or through other legally enforceable means. | 3171 |
|
The review shall be conducted in accordance with applicable rules | 3172 |
|
adopted under division (O) of this section. | 3173 |
| (M) The director, consistent with this section and applicable | 3174 |
|
rules adopted under division (O) of this section, may enter into | 3175 |
|
any agreement with an applicant that is necessary or appropriate | 3176 |
|
to provide assistance from the water pollution control loan fund. | 3177 |
Based upon histhe director's review of an assistance proposal, | 3178 |
|
including, without limitation, approval for the project under | 3179 |
|
section 6111.44 of the Revised Code, the environmental review | 3180 |
|
conducted under division (L) of this section, and the other | 3181 |
|
requirements of this section and rules adopted under it, the | 3182 |
|
director may establish in the agreement terms and conditions of | 3183 |
|
the assistance to be offered to an applicant. In addition to any | 3184 |
|
other available remedies, the director may terminate, suspend, or | 3185 |
|
require immediate repayment of financial assistance provided under | 3186 |
|
this section to, or take any other enforcement action available | 3187 |
|
under this chapter against, a recipient of financial assistance | 3188 |
|
under this section who defaults on any payment required in the | 3189 |
|
agreement for financial assistance or otherwise violates a term or | 3190 |
|
condition of the agreement or of the plan approval for the project | 3191 |
|
under section 6111.44 of the Revised Code. | 3192 |
| (N) Based upon the director's judgment as to the financial | 3193 |
|
need of the applicant and as to what constitutes the most | 3194 |
|
effective allocation of funds to achieve statewide water pollution | 3195 |
|
control objectives, the director may establish the terms, | 3196 |
|
conditions, and amount of financial assistance to be offered to an | 3197 |
|
applicant from the water pollution control loan fund. The | 3198 |
|
director, to the extent consistent with the water quality | 3199 |
|
improvement priorities reflected in the current priority system | 3200 |
|
and list prepared under division (I) of this section and with the | 3201 |
|
long-term financial integrity of the fund, shall ensure each year | 3202 |
|
that financial assistance in an amount equal to the cost of the | 3203 |
|
assistance proposals of applicants having a high level of economic | 3204 |
|
need that are on the current priority list and for which funding | 3205 |
|
is available in that year is made available from the fund to those | 3206 |
|
applicants at an interest rate that is lower than that offered to | 3207 |
|
other applicants for financial assistance from the fund for | 3208 |
|
assistance proposals that are on the current priority list and for | 3209 |
|
which funding is available in that year. | 3210 |
| (O) The director may adopt rules in accordance with Chapter | 3214 |
|
119. of the Revised Code for the implementation and administration | 3215 |
|
of this section and section 6111.037 of the Revised Code. Any such | 3216 |
|
rules governing the planning, design, and construction of water | 3217 |
|
pollution control projects, establishing an environmental review | 3218 |
|
process, establishing requirements for the preparation of | 3219 |
|
environmental impact reports and mitigation plans, governing the | 3220 |
|
establishment of priority systems for providing financial | 3221 |
|
assistance under this section and section 6111.037 of the Revised | 3222 |
|
Code, and governing the terms and conditions of assistance, shall | 3223 |
|
be consistent with the intent of Titles II and VI and sections 319 | 3224 |
|
and 320 of the "Federal Water Pollution Control Act." The rules | 3225 |
|
governing the establishment of priority systems for financial | 3226 |
|
assistance and governing terms and conditions of assistance shall | 3227 |
|
provide for the most effective allocation of moneys from the water | 3228 |
|
pollution control loan fund to achieve water quality and public | 3229 |
|
health objectives throughout the state as determined by the | 3230 |
|
director. | 3231 |
| (R) As used in this section, "Federal Water Pollution Control | 3278 |
|
Act" means the "Federal Water Pollution Control Act Amendments of | 3279 |
|
1972," 86 Stat. 886, 33 U.S.C.A. 1251, as amended by the "Clean | 3280 |
|
Water Act of 1977," 91 Stat. 1566, 33 U.S.C.A. 1251, the "Act of | 3281 |
|
October 21, 1980," 94 Stat. 2360, 33 U.S.C.A. 1254, the "Municipal | 3282 |
|
Wastewater Treatment Construction Grant Amendments of 1981," 95 | 3283 |
|
Stat. 1623, 33 U.S.C.A. 1281, and the "Water Quality Act of 1987," | 3284 |
|
101 Stat. 7, 33 U.S.C.A. 1251. | 3285 |
| Section 2. That existing sections 122.12, 135.143, 148.06, | 3286 |
|
926.31, 1501.04, 1517.23, 3302.03, 3313.44, 4928.01, 5709.62, | 3287 |
|
5709.63, 5709.632, 5739.02, 5751.08, 5751.09, 6109.22, and | 3288 |
|
6111.036 of the Revised Code are hereby repealed. | 3289 |
| Section 3. (A) Beginning July 1, 2010, and ending January 1, | 3290 |
|
2012, the Director of Budget and Management, upon the request of | 3291 |
|
the Director of Natural Resources, shall transfer an amount not to | 3292 |
|
exceed $1.2 million from the Natural Areas and Preserves Fund | 3293 |
|
created in section 1517.11 of the Revised Code (Fund 5220) to the | 3294 |
|
Departmental Projects Fund (Fund 1550) for the purpose of paying | 3295 |
|
the salaries of permanent employees of the Division of Natural | 3296 |
|
Areas and Preserves through January 1, 2012. If such an amount is | 3297 |
|
so transferred, the Director of Natural Resources, not later than | 3298 |
|
March 1, 2011, shall submit to the Speaker of the House of | 3299 |
|
Representatives and the President of the Senate a detailed report | 3300 |
|
of expenditures from the Departmental Projects Fund (Fund 1550) | 3301 |
|
for payment of salaries of permanent employees of the Division of | 3302 |
|
Natural Areas and Preserves. | 3303 |
| Section 4. Beginning July 1, 2010, and ending December 31, | 3313 |
|
2010, the Administrator of the Bureau of Workers' Compensation | 3314 |
|
shall transfer a portion of the investment earnings credited to | 3315 |
|
the Coal-Workers Pneumoconiosis Fund created in section 4131.03 of | 3316 |
|
the Revised Code in an amount not to exceed $2.28 million to the | 3317 |
|
Strip Mining Administration Fund (Fund 5260) for the purposes | 3318 |
|
specified in section 1513.181 of the Revised Code. Transfers from | 3319 |
|
the Coal-Workers Pneumoconiosis Fund to the Strip Mining | 3320 |
|
Administration Fund (Fund 5260) are prohibited after December 31, | 3321 |
|
2010. | 3322 |
| The Ohio Public Facilities Commission, upon request of the | 3350 |
|
Department of Development, is hereby authorized to issue and sell, | 3351 |
|
in accordance with Section 2p of Article VIII, Ohio Constitution, | 3352 |
|
and pursuant to sections 151.01 and 151.11 of the Revised Code, | 3353 |
|
original obligations of the State of Ohio in an aggregate amount | 3354 |
|
not to exceed $30,000,000 in addition to the original issuance of | 3355 |
|
obligations heretofore authorized by prior acts of the General | 3356 |
|
Assembly. These authorized obligations shall be issued and sold | 3357 |
|
from time to time, subject to applicable constitutional and | 3358 |
|
statutory limitations, as needed to ensure sufficient moneys to | 3359 |
|
the credit of the Job Ready Site Development Fund (Fund 7012) to | 3360 |
|
pay costs of sites and facilities. | 3361 |
| The Treasurer of State is hereby authorized to issue and | 3373 |
|
sell, in accordance with Section 2o and 2q of Article VIII, Ohio | 3374 |
|
Constitution, and pursuant to sections 151.01 and 151.40 of the | 3375 |
|
Revised Code, original obligations in an aggregate principal | 3376 |
|
amount not to exceed $100,000,000 in addition to the original | 3377 |
|
issuance of obligations heretofore authorized by prior acts of the | 3378 |
|
General Assembly. These authorized obligations shall be issued and | 3379 |
|
sold from time to time, subject to applicable constitutional and | 3380 |
|
statutory limitations, as needed to ensure sufficient moneys to | 3381 |
|
the credit of the Clean Ohio Revitalization Fund (Fund 7003) to | 3382 |
|
pay costs of revitalization projects. | 3383 |
| Section 11. (A) The ARRA Compliance Fund (Fund 5JA0) is | 3401 |
|
hereby created in the state treasury. The fund shall be used by | 3402 |
|
the Department of Education to make adjustments to state support | 3403 |
|
for local education agencies to meet State Fiscal Stabilization | 3404 |
|
Fund requirements under the American Recovery and Reinvestment | 3405 |
|
Act. These requirements are that the state maintain support for | 3406 |
|
elementary and secondary education to at least the level supported | 3407 |
|
for fiscal year 2006, and that state payments under the primary | 3408 |
|
funding formula to local education agencies for fiscal year 2010 | 3409 |
|
and fiscal year 2011 be not less than payments under the primary | 3410 |
|
funding formula for fiscal year 2009. However, if payments under | 3411 |
|
the primary funding formula for fiscal year 2010 or fiscal year | 3412 |
|
2011 are lower than payments under the primary funding formula for | 3413 |
|
fiscal year 2009, the shortfall in payments must be proportional | 3414 |
|
to the corresponding shortfall in state aid to public institutions | 3415 |
|
of higher education. The adjustments under division (B) of this | 3416 |
|
section shall be made only for the purpose of meeting State Fiscal | 3417 |
|
Stabilization Fund requirements under the American Recovery and | 3418 |
|
Reinvestment Act. | 3419 |
| (B) If state payments for elementary and secondary education | 3420 |
|
provided under the primary funding formula for fiscal year 2010 or | 3421 |
|
fiscal year 2011 are less than required, as described in division | 3422 |
|
(A) of this section, on or before June 1, 2010, or as soon as | 3423 |
|
possible thereafter, and on or before June 1, 2011, or as soon as | 3424 |
|
possible thereafter, the Superintendent of Public Instruction | 3425 |
|
shall certify to the Director of Budget and Management the amount | 3426 |
|
by which funding levels are lower than required as the "ARRA | 3427 |
|
compliance difference." The Superintendent of Public Instruction, | 3428 |
|
in consultation with the Director of Budget and Management, shall | 3429 |
|
identify encumbrances that are no longer needed for fiscal year | 3430 |
|
2010, fiscal year 2011, and prior years against General Revenue | 3431 |
|
Fund appropriations in the Department of Education's budget equal | 3432 |
|
to the ARRA compliance difference. The Director of Budget and | 3433 |
|
Management shall transfer cash in the amount of the identified | 3434 |
|
fiscal year 2010, and if necessary fiscal year 2011, encumbered | 3435 |
|
balances no longer needed in appropriation item 200502, Pupil | 3436 |
|
Transportation, and appropriation item 200550, Foundation Funding, | 3437 |
|
and up to $20,000,000 of identified encumbered balances no longer | 3438 |
|
needed in other General Revenue Fund appropriation items in the | 3439 |
|
Department of Education's budget, from the General Revenue Fund to | 3440 |
|
the ARRA Compliance Fund (Fund 5JA0). The amount of transferred | 3441 |
|
encumbered balances from appropriation items other than 200502 and | 3442 |
|
200550 shall not total more than $20,000,000. The Department of | 3443 |
|
Education shall seek Controlling Board approval if the needed cash | 3444 |
|
transfer into the ARRA Compliance Fund (Fund 5JA0) exceeds | 3445 |
|
$25,000,000. The transferred cash shall be used by the Department | 3446 |
|
of Education to provide additional subsidy, on a per pupil basis, | 3447 |
|
to city, local, and exempted village school districts, community | 3448 |
|
schools, and STEM schools. | 3449 |
| The foregoing appropriation item 200550, Foundation Funding, | 3454 |
|
includes $92,300,000 in fiscal year 2010 and $92,700,000 in fiscal | 3455 |
|
year 2011 for the state education aid offset due to the change in | 3456 |
|
public utility valuation as a result of Am. Sub. S.B. 3 and Am. | 3457 |
|
Sub. S.B. 287, both of the 123rd General Assembly. For each fiscal | 3458 |
|
year, this amount represents the greater of the total state | 3459 |
|
education aid offset calculated for that fiscal year or for fiscal | 3460 |
|
year 2009 due to the valuation change for school districts and the | 3461 |
|
total state education aid offset calculated for fiscal year 2009 | 3462 |
|
for joint vocational school districts from all relevant | 3463 |
|
appropriation line item sources. Upon certification by the | 3464 |
|
Department of Education, in consultation with the Department of | 3465 |
|
Taxation, to the Director of Budget and Management of the actual | 3466 |
|
state aid offsets, the cash transfer from the School District | 3467 |
|
Property Tax Replacement - Utility Fund (Fund 7053) to the General | 3468 |
|
Revenue Fund shall be decreased or increased by the Director of | 3469 |
|
Budget and Management to match the certification in accordance | 3470 |
|
with section 5727.84 of the Revised Code. | 3471 |
| The foregoing appropriation item 200550, Foundation Funding, | 3472 |
|
includes $127,700,000 in fiscal year 2010 and $126,600,000 in | 3473 |
|
fiscal year 2011 for the state education aid offset because of the | 3474 |
|
changes in tangible personal property valuation as a result of Am. | 3475 |
|
Sub. H.B. 66 of the 126th General Assembly. For each fiscal year, | 3476 |
|
this amount represents the greater of the total state education | 3477 |
|
aid offset calculated for that fiscal year or for fiscal year 2009 | 3478 |
|
because of the valuation change for school districts and the total | 3479 |
|
state education aid offset calculated for fiscal year 2009 for | 3480 |
|
joint vocational school districts from all relevant appropriation | 3481 |
|
item sources. Upon certification by the Department of Education of | 3482 |
|
the actual state education aid offsets to the Director of Budget | 3483 |
|
and Management, the cash transfer from the School District | 3484 |
|
Tangible Property Tax Replacement - Business Fund (Fund 7047) to | 3485 |
|
the General Revenue Fund shall be decreased or increased by the | 3486 |
|
Director of Budget and Management to match the certification in | 3487 |
|
accordance with section 5751.21 of the Revised Code. | 3488 |
| Of the foregoing appropriation item 200550, Foundation | 3508 |
|
Funding, up to $10,000,000 in each fiscal year shall be used to | 3509 |
|
provide additional state aid to school districts for special | 3510 |
|
education students under division (C)(3) of section 3317.022 of | 3511 |
|
the Revised Code, except that the Controlling Board may increase | 3512 |
|
these amounts if presented with such a request from the Department | 3513 |
|
of Education at the final meeting of the fiscal year; up to | 3514 |
|
$2,000,000 in each fiscal year shall be reserved for Youth | 3515 |
|
Services tuition payments under section 3317.024 of the Revised | 3516 |
|
Code; and up to $46,400,000 in each fiscal year shall be reserved | 3517 |
|
to fund the state reimbursement of educational service centers | 3518 |
under section 3317.11 of the Revised Code and the section of this | 3519 |
actAm. Sub. H.B. 1 of the 128th General Assembly entitled | 3520 |
|
"EDUCATIONAL SERVICE CENTERS FUNDING." | 3521 |
| Of the portion of the funds distributed to the Cleveland | 3534 |
|
Municipal School District under this section, up to $11,901,887 in | 3535 |
|
each fiscal year shall be used to operate the school choice | 3536 |
|
program in the Cleveland Municipal School District under sections | 3537 |
|
3313.974 to 3313.979 of the Revised Code. Notwithstanding | 3538 |
|
divisions (B) and (C) of section 3313.978 and division (C) of | 3539 |
|
section 3313.979 of the Revised Code, up to $1,000,000 in each | 3540 |
|
fiscal year of this amount shall be used by the Cleveland | 3541 |
|
Municipal School District to provide tutorial assistance as | 3542 |
|
provided in division (H) of section 3313.974 of the Revised Code. | 3543 |
|
The Cleveland Municipal School District shall report the use of | 3544 |
|
these funds in the district's three-year continuous improvement | 3545 |
|
plan as described in section 3302.04 of the Revised Code in a | 3546 |
|
manner approved by the Department of Education. | 3547 |
| Appropriation items 200502, Pupil Transportation, 200540, | 3562 |
|
Special Education Enhancements, 200550, Foundation Funding, and | 3563 |
|
200551, Foundation Funding - Federal Stimulus, other than specific | 3564 |
|
set-asides, are collectively used in each fiscal year to pay state | 3565 |
|
formula aid obligations for school districts, community schools, | 3566 |
and joint vocational school districts under
this actAm. Sub. | 3567 |
|
H.B. 1 of the 128th General Assembly. The first priority of these | 3568 |
|
appropriation items, with the exception of specific set-asides, is | 3569 |
|
to fund state formula aid obligations. It may be necessary to | 3570 |
|
reallocate funds among these appropriation items or use excess | 3571 |
|
funds from other general revenue fund appropriation items in the | 3572 |
|
Department of Education's budget in each fiscal year, in order to | 3573 |
|
meet state formula aid obligations. If it is determined that it is | 3574 |
|
necessary to transfer funds among these appropriation items or to | 3575 |
|
transfer funds from other General Revenue Fund appropriations in | 3576 |
|
the Department of Education's budget to meet state formula aid | 3577 |
|
obligations, the Department of Education shall seek approval from | 3578 |
|
the Controlling Board to transfer funds as needed. | 3579 |
| (A) There is hereby created the Lottery Profits Education | 3581 |
|
Reserve Fund (Fund 7018) in the State Treasury. Investment | 3582 |
|
earnings of the Lottery Profits Education Reserve Fund shall be | 3583 |
|
credited to the fund. The Superintendent of Public Instruction may | 3584 |
|
certify cash balances exceeding $75,000,000 in Fund 7018 to the | 3585 |
|
Director of Budget and Management in June of any given fiscal | 3586 |
|
year. Prior to making the certification, the Superintendent of | 3587 |
|
Public Instruction shall determine whether the funds above the | 3588 |
|
$75,000,000 threshold are needed to help pay for foundation | 3589 |
|
program obligations for that fiscal year. | 3590 |
(B)(C) On July 15, 2009, or as soon as possible thereafter, | 3600 |
|
the Director of the Ohio Lottery Commission shall certify to the | 3601 |
|
Director of Budget and Management the amount by which lottery | 3602 |
profit transfers received by the Lottery Profits Education Fund | 3603 |
(Fund 7017)Fund 7017 exceeded $667,900,000 in fiscal year 2009. | 3604 |
|
The Director of Budget and Management may transfer the amount so | 3605 |
|
certified, plus the cash balance in Fund 7017, to Fund 7018. | 3606 |
(D)(E) Any amounts transferred under division (B)(C) or | 3614 |
(C)(D) of this section may be made available by the Controlling | 3615 |
|
Board in fiscal years 2010 or 2011, at the request of the | 3616 |
|
Superintendent of Public Instruction, to provide assistance and | 3617 |
|
grants to school districts to enable them to remain solvent and to | 3618 |
|
pay unforeseeable expenses of a temporary or emergency nature that | 3619 |
|
they are unable to pay from existing resources under section | 3620 |
|
3316.20 of the Revised Code, and to provide state foundation | 3621 |
|
payments to school districts. | 3622 |
| Section 17. Section 11 of this act, and the amendment by this | 3744 |
|
act of Sections 265.30.40 and 265.40.60 of Am. Sub. H.B. 1 of the | 3745 |
|
128th General Assembly and Section 265.10 of Am. Sub. H.B. 1 of | 3746 |
|
the 128th General Assembly, as subsequently amended by Sub. H.B. | 3747 |
|
318 of the 128th General Assembly, are exempt from the referendum | 3748 |
|
under Ohio Constitution, Article II, Section 1d and section 1.471 | 3749 |
|
of the Revised Code and therefore take effect immediately when | 3750 |
|
this act becomes law. | 3751 |