Am. Sub. S. B. No. 263 As Passed by the Senate

As Passed by the Senate

128th General Assembly

Regular Session

2009-2010

Am. Sub. S. B. No. 263

Senator Faber

Cosponsors: Senators Niehaus, Goodman, Harris, Wagoner

A BILL

To amend sections 101.70, 102.02, 102.03, 109.572,

109.71, 109.77, 109.79, 121.60, 126.45, 1705.48,

2915.01, 2915.02, 2915.091, 3793.02, 4301.355,

4301.62, 4303.181, 4303.182, 4303.30, 5502.03,

5703.052, 5703.19, 5703.21, 5703.70, 5747.01, and

5747.02, and to enact sections 121.54, 3517.1015,

3772.01 to 3772.03, 3772.031, 3772.032, 3772.033,

3772.034, 3772.04, 3772.05, 3772.051, 3772.06,

3772.061, 3772.062, 3772.07 to 3772.09, 3772.091,

3772.10, 3772.11, 3772.111, 3772.112, 3772.12,

3772.121, 3772.13, 3772.131, 3772.14 to 3772.34,

3772.99, 3793.032, 5753.01 to 5753.06, 5753.061,

and 5753.07 to 5753.10 of the Revised Code to

create the Ohio Casino Control Commission and

related provisions and to set forth casino gaming

statutes under Ohio Constitution, Article XV,

Section 6(C).

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

Section 1. That sections 101.70, 102.02, 102.03, 109.572,	18
109.71, 109.77, 109.79, 121.60, 126.45, 1705.48, 2915.01, 2915.02,	19
2915.091, 3793.02, 4301.355, 4301.62, 4303.181, 4303.182, 4303.30,	20
5502.03, 5703.052, 5703.19, 5703.21, 5703.70, 5747.01, and 5747.02	21
be amended and sections 121.54, 3517.1015, 3772.01, 3772.02,	22
3772.03, 3772.031, 3772.032, 3772.033, 3772.034, 3772.04, 3772.05,	23
3772.051, 3772.06, 3772.061, 3772.062, 3772.07, 3772.08, 3772.09,	24
3772.091, 3772.10, 3772.11, 3772.111, 3772.112, 3772.12, 3772.121,	25
3772.13, 3772.131, 3772.14, 3772.15, 3772.16, 3772.17, 3772.18,	26
3772.19, 3772.20, 3772.21, 3772.22, 3772.23, 3772.24, 3772.25,	27
3772.26, 3772.27, 3772.28, 3772.29, 3772.30, 3772.31, 3772.32,	28
3772.33, 3772.34, 3772.99, 3793.032, 5753.01, 5753.02, 5753.03,	29
5753.04, 5753.05, 5753.06, 5753.061, 5753.07, 5753.08, 5753.09,	30
and 5753.10 of the Revised Code be enacted to read as follows:	31

Sec. 101.70. As used in sections 101.70 to 101.79 and 101.99	32
of the Revised Code:	33

(A) "Person" means any individual, partnership, trust,	34
estate, business trust, association, or corporation; any labor	35
organization or manufacturer association; any department,	36
commission, board, publicly supported college or university,	37
division, institution, bureau, or other instrumentality of the	38
state; or any county, township, municipal corporation, school	39
district, or other political subdivision of the state. "Person"	40
includes the Ohio casino control commission, a member of the	41
commission, the executive director of the commission, an employee	42
of the commission, and an agent of the commission.	43

(B) "Legislation" means bills, resolutions, amendments,	44
nominations, and any other matter pending before the general	45
assembly, any matter pending before the controlling board, or the	46
executive approval or veto of any bill acted upon by the general	47
assembly.	48

(C) "Compensation" means a salary, gift, payment, benefit,	49
subscription, loan, advance, reimbursement, or deposit of money or	50
anything of value; or a contract, promise, or agreement, whether	51
or not legally enforceable, to make compensation.	52

(D) "Expenditure" means any of the following that is made to,	53
at the request of, for the benefit of, or on behalf of any member	54
of the general assembly, any member of the controlling board, the	55
governor, the director of a department created under section	56
121.02 of the Revised Code, or any member of the staff of any	57
public officer or employee listed in this division:	58

(1) A payment, distribution, loan, advance, deposit,	59
reimbursement, or gift of money, real estate, or anything of	60
value, including, but not limited to, food and beverages,	61
entertainment, lodging, or transportation;	62

(2) A contract, promise, or agreement to make an expenditure,	63
whether or not legally enforceable;	64

(3) The purchase, sale, or gift of services or any other	65
thing of value.	66

"Expenditure" does not include a contribution, gift, or grant to a	67
foundation or other charitable organization that is exempt from	68
federal income taxation under subsection 501(c)(3) of the Internal	69
Revenue Code. "Expenditure" does not include the purchase, sale,	70
or gift of services or any other thing of value that is available	71
to the general public on the same terms as it is available to the	72
persons listed in this division, or an offer or sale of securities	73
to any person listed in this division that is governed by	74
regulation D, 17 C.F.R. ~~2301.501~~ 230.501 to ~~2301.508~~ 230.508,	75
adopted under the authority of the "Securities Act of 1933," 48	76
Stat. 74, 15 U.S.C.A. and following, or that is governed by a	77
comparable provision under state law.	78

(E) "Actively advocate" means to promote, advocate, or oppose	79
the passage, modification, defeat, or executive approval or veto	80
of any legislation by direct communication with any member of the	81
general assembly, any member of the controlling board, the	82
governor, the director of any department listed in section 121.02	83
of the Revised Code, or any member of the staff of any public	84
officer or employee listed in this division. "Actively advocate"	85
does not include the action of any person not engaged by an	86
employer who has a direct interest in legislation if the person,	87
acting under Section 3 of Article I, Ohio Constitution, assembles	88
together with other persons to consult for their common good,	89
instructs a public officer or employee who is listed in this	90
division, or petitions that public officer or employee for the	91
redress of grievances.	92

(F) "Legislative agent" means any individual, except a member	93
of the general assembly, a member of the staff of the general	94
assembly, the governor, lieutenant governor, attorney general,	95
secretary of state, treasurer of state, or auditor of state, who	96
is engaged during at least a portion of ~~his~~the individual's time	97
to actively advocate as one of ~~his~~the individual's main purposes.	98
An individual engaged by the Ohio casino control commission, a	99
member of the commission, the executive director of the	100
commission, or an employee or agent of the commission to actively	101
advocate is a "legislative agent" even if the individual does not	102
during at least a portion of the individual's time actively	103
advocate as one of the individual's main purposes.	104

(G) "Employer" means any person who, directly or indirectly,	105
engages a legislative agent.	106

(H) "Engage" means to make any arrangement, and "engagement"	107
means any arrangement, whereby an individual is employed or	108
retained for compensation to act for or on behalf of an employer	109
to actively advocate.	110

(I) "Financial transaction" means a transaction or activity	111
that is conducted or undertaken for profit and arises from the	112
joint ownership or the ownership or part ownership in common of	113
any real or personal property or any commercial or business	114
enterprise of whatever form or nature between the following:	115

(1) A legislative agent, ~~his~~an employer of a legislative	116
agent, or a member of the immediate family of the legislative	117
agent or ~~his~~a legislative agent's employer; and	118

(2) Any member of the general assembly, any member of the	119
controlling board, the governor, the director of a department	120
created under section 121.02 of the Revised Code, or any member of	121
the staff of a public officer or employee listed in division	122
(I)(2) of this section.	123

"Financial transaction" does not include any transaction or	124
activity described in division (I) of this section if it is	125
available to the general public on the same terms, or if it is an	126
offer or sale of securities to any person listed in division	127
(I)(2) of this section that is governed by regulation D, 17 C.F.R.	128
~~2301.501~~230.501 to ~~2301.508~~230.508, adopted under the authority	129
of the "Securities Act of 1933," 48 Stat. 74, 15 U.S.C.A. and	130
following, or that is governed by a comparable provision under	131
state law.	132

(J) "Staff" means any state employee whose official duties	133
are to formulate policy and who exercises administrative or	134
supervisory authority or who authorizes the expenditure of state	135
funds.	136

Sec. 102.02. (A) Except as otherwise provided in division	137
(H) of this section, all of the following shall file with the	138
appropriate ethics commission the disclosure statement described	139
in this division on a form prescribed by the appropriate	140
commission: every person who is elected to or is a candidate for a	141
state, county, or city office and every person who is appointed to	142
fill a vacancy for an unexpired term in such an elective office;	143
all members of the state board of education; the director,	144
assistant directors, deputy directors, division chiefs, or persons	145
of equivalent rank of any administrative department of the state;	146
the president or other chief administrative officer of every state	147
institution of higher education as defined in section 3345.011 of	148
the Revised Code; the executive director and the members of the	149
capitol square review and advisory board appointed or employed	150
pursuant to section 105.41 of the Revised Code; all members of the	151
Ohio casino control commission, the executive director of the	152
commission, all professional employees of the commission, and all	153
technical employees of the commission who perform an internal	154
audit function; the chief executive officer and the members of the	155
board of each state retirement system; each employee of a state	156
retirement board who is a state retirement system investment	157
officer licensed pursuant to section 1707.163 of the Revised Code;	158
the members of the Ohio retirement study council appointed	159
pursuant to division (C) of section 171.01 of the Revised Code;	160
employees of the Ohio retirement study council, other than	161
employees who perform purely administrative or clerical functions;	162
the administrator of workers' compensation and each member of the	163
bureau of workers' compensation board of directors; the bureau of	164
workers' compensation director of investments; the chief	165
investment officer of the bureau of workers' compensation; the	166
director appointed by the workers' compensation council; all	167
members of the board of commissioners on grievances and discipline	168
of the supreme court and the ethics commission created under	169
section 102.05 of the Revised Code; every business manager,	170
treasurer, or superintendent of a city, local, exempted village,	171
joint vocational, or cooperative education school district or an	172
educational service center; every person who is elected to or is a	173
candidate for the office of member of a board of education of a	174
city, local, exempted village, joint vocational, or cooperative	175
education school district or of a governing board of an	176
educational service center that has a total student count of	177
twelve thousand or more as most recently determined by the	178
department of education pursuant to section 3317.03 of the Revised	179
Code; every person who is appointed to the board of education of a	180
municipal school district pursuant to division (B) or (F) of	181
section 3311.71 of the Revised Code; all members of the board of	182
directors of a sanitary district that is established under Chapter	183
6115. of the Revised Code and organized wholly for the purpose of	184
providing a water supply for domestic, municipal, and public use,	185
and that includes two municipal corporations in two counties;	186
every public official or employee who is paid a salary or wage in	187
accordance with schedule C of section 124.15 or schedule E-2 of	188
section 124.152 of the Revised Code; members of the board of	189
trustees and the executive director of the southern Ohio	190
agricultural and community development foundation; all members	191
appointed to the Ohio livestock care standards board under section	192
904.02 of the Revised Code; and every other public official or	193
employee who is designated by the appropriate ethics commission	194
pursuant to division (B) of this section.	195

The disclosure statement shall include all of the following:

196

(1) The name of the person filing the statement and each	197
member of the person's immediate family and all names under which	198
the person or members of the person's immediate family do	199
business;	200

(2)(a) Subject to divisions (A)(2)(b) and (c) of this section	201
and except as otherwise provided in section 102.022 of the Revised	202
Code, identification of every source of income, other than income	203
from a legislative agent identified in division (A)(2)(b) of this	204
section, received during the preceding calendar year, in the	205
person's own name or by any other person for the person's use or	206
benefit, by the person filing the statement, and a brief	207
description of the nature of the services for which the income was	208
received. If the person filing the statement is a member of the	209
general assembly, the statement shall identify the amount of every	210
source of income received in accordance with the following ranges	211
of amounts: zero or more, but less than one thousand dollars; one	212
thousand dollars or more, but less than ten thousand dollars; ten	213
thousand dollars or more, but less than twenty-five thousand	214
dollars; twenty-five thousand dollars or more, but less than fifty	215
thousand dollars; fifty thousand dollars or more, but less than	216
one hundred thousand dollars; and one hundred thousand dollars or	217
more. Division (A)(2)(a) of this section shall not be construed to	218
require a person filing the statement who derives income from a	219
business or profession to disclose the individual items of income	220
that constitute the gross income of that business or profession,	221
except for those individual items of income that are attributable	222
to the person's or, if the income is shared with the person, the	223
partner's, solicitation of services or goods or performance,	224
arrangement, or facilitation of services or provision of goods on	225
behalf of the business or profession of clients, including	226
corporate clients, who are legislative agents. A person who files	227
the statement under this section shall disclose the identity of	228
and the amount of income received from a person who the public	229
official or employee knows or has reason to know is doing or	230
seeking to do business of any kind with the public official's or	231
employee's agency.	232

(b) If the person filing the statement is a member of the	233
general assembly, the statement shall identify every source of	234
income and the amount of that income that was received from a	235
legislative agent during the preceding calendar year, in the	236
person's own name or by any other person for the person's use or	237
benefit, by the person filing the statement, and a brief	238
description of the nature of the services for which the income was	239
received. Division (A)(2)(b) of this section requires the	240
disclosure of clients of attorneys or persons licensed under	241
section 4732.12 of the Revised Code, or patients of persons	242
certified under section 4731.14 of the Revised Code, if those	243
clients or patients are legislative agents. Division (A)(2)(b) of	244
this section requires a person filing the statement who derives	245
income from a business or profession to disclose those individual	246
items of income that constitute the gross income of that business	247
or profession that are received from legislative agents.	248

(c) Except as otherwise provided in division (A)(2)(c) of	249
this section, division (A)(2)(a) of this section applies to	250
attorneys, physicians, and other persons who engage in the	251
practice of a profession and who, pursuant to a section of the	252
Revised Code, the common law of this state, a code of ethics	253
applicable to the profession, or otherwise, generally are required	254
not to reveal, disclose, or use confidences of clients, patients,	255
or other recipients of professional services except under	256
specified circumstances or generally are required to maintain	257
those types of confidences as privileged communications except	258
under specified circumstances. Division (A)(2)(a) of this section	259
does not require an attorney, physician, or other professional	260
subject to a confidentiality requirement as described in division	261
(A)(2)(c) of this section to disclose the name, other identity, or	262
address of a client, patient, or other recipient of professional	263
services if the disclosure would threaten the client, patient, or	264
other recipient of professional services, would reveal details of	265
the subject matter for which legal, medical, or professional	266
advice or other services were sought, or would reveal an otherwise	267
privileged communication involving the client, patient, or other	268
recipient of professional services. Division (A)(2)(a) of this	269
section does not require an attorney, physician, or other	270
professional subject to a confidentiality requirement as described	271
in division (A)(2)(c) of this section to disclose in the brief	272
description of the nature of services required by division	273
(A)(2)(a) of this section any information pertaining to specific	274
professional services rendered for a client, patient, or other	275
recipient of professional services that would reveal details of	276
the subject matter for which legal, medical, or professional	277
advice was sought or would reveal an otherwise privileged	278
communication involving the client, patient, or other recipient of	279
professional services.	280

(3) The name of every corporation on file with the secretary	281
of state that is incorporated in this state or holds a certificate	282
of compliance authorizing it to do business in this state, trust,	283
business trust, partnership, or association that transacts	284
business in this state in which the person filing the statement or	285
any other person for the person's use and benefit had during the	286
preceding calendar year an investment of over one thousand dollars	287
at fair market value as of the thirty-first day of December of the	288
preceding calendar year, or the date of disposition, whichever is	289
earlier, or in which the person holds any office or has a	290
fiduciary relationship, and a description of the nature of the	291
investment, office, or relationship. Division (A)(3) of this	292
section does not require disclosure of the name of any bank,	293
savings and loan association, credit union, or building and loan	294
association with which the person filing the statement has a	295
deposit or a withdrawable share account.	296

(4) All fee simple and leasehold interests to which the	297
person filing the statement holds legal title to or a beneficial	298
interest in real property located within the state, excluding the	299
person's residence and property used primarily for personal	300
recreation;	301

(5) The names of all persons residing or transacting business	302
in the state to whom the person filing the statement owes, in the	303
person's own name or in the name of any other person, more than	304
one thousand dollars. Division (A)(5) of this section shall not be	305
construed to require the disclosure of debts owed by the person	306
resulting from the ordinary conduct of a business or profession or	307
debts on the person's residence or real property used primarily	308
for personal recreation, except that the superintendent of	309
financial institutions shall disclose the names of all	310
state-chartered savings and loan associations and of all service	311
corporations subject to regulation under division (E)(2) of	312
section 1151.34 of the Revised Code to whom the superintendent in	313
the superintendent's own name or in the name of any other person	314
owes any money, and that the superintendent and any deputy	315
superintendent of banks shall disclose the names of all	316
state-chartered banks and all bank subsidiary corporations subject	317
to regulation under section 1109.44 of the Revised Code to whom	318
the superintendent or deputy superintendent owes any money.	319

(6) The names of all persons residing or transacting business	320
in the state, other than a depository excluded under division	321
(A)(3) of this section, who owe more than one thousand dollars to	322
the person filing the statement, either in the person's own name	323
or to any person for the person's use or benefit. Division (A)(6)	324
of this section shall not be construed to require the disclosure	325
of clients of attorneys or persons licensed under section 4732.12	326
or 4732.15 of the Revised Code, or patients of persons certified	327
under section 4731.14 of the Revised Code, nor the disclosure of	328
debts owed to the person resulting from the ordinary conduct of a	329
business or profession.	330

(7) Except as otherwise provided in section 102.022 of the	331
Revised Code, the source of each gift of over seventy-five	332
dollars, or of each gift of over twenty-five dollars received by a	333
member of the general assembly from a legislative agent, received	334
by the person in the person's own name or by any other person for	335
the person's use or benefit during the preceding calendar year,	336
except gifts received by will or by virtue of section 2105.06 of	337
the Revised Code, or received from spouses, parents, grandparents,	338
children, grandchildren, siblings, nephews, nieces, uncles, aunts,	339
brothers-in-law, sisters-in-law, sons-in-law, daughters-in-law,	340
fathers-in-law, mothers-in-law, or any person to whom the person	341
filing the statement stands in loco parentis, or received by way	342
of distribution from any inter vivos or testamentary trust	343
established by a spouse or by an ancestor;	344

(8) Except as otherwise provided in section 102.022 of the	345
Revised Code, identification of the source and amount of every	346
payment of expenses incurred for travel to destinations inside or	347
outside this state that is received by the person in the person's	348
own name or by any other person for the person's use or benefit	349
and that is incurred in connection with the person's official	350
duties, except for expenses for travel to meetings or conventions	351
of a national or state organization to which any state agency,	352
including, but not limited to, any legislative agency or state	353
institution of higher education as defined in section 3345.011 of	354
the Revised Code, pays membership dues, or any political	355
subdivision or any office or agency of a political subdivision	356
pays membership dues;	357

(9) Except as otherwise provided in section 102.022 of the	358
Revised Code, identification of the source of payment of expenses	359
for meals and other food and beverages, other than for meals and	360
other food and beverages provided at a meeting at which the person	361
participated in a panel, seminar, or speaking engagement or at a	362
meeting or convention of a national or state organization to which	363
any state agency, including, but not limited to, any legislative	364
agency or state institution of higher education as defined in	365
section 3345.011 of the Revised Code, pays membership dues, or any	366
political subdivision or any office or agency of a political	367
subdivision pays membership dues, that are incurred in connection	368
with the person's official duties and that exceed one hundred	369
dollars aggregated per calendar year;	370

(10) If the disclosure statement is filed by a public	371
official or employee described in division (B)(2) of section	372
101.73 of the Revised Code or division (B)(2) of section 121.63 of	373
the Revised Code who receives a statement from a legislative	374
agent, executive agency lobbyist, or employer that contains the	375
information described in division (F)(2) of section 101.73 of the	376
Revised Code or division (G)(2) of section 121.63 of the Revised	377
Code, all of the nondisputed information contained in the	378
statement delivered to that public official or employee by the	379
legislative agent, executive agency lobbyist, or employer under	380
division (F)(2) of section 101.73 or (G)(2) of section 121.63 of	381
the Revised Code.	382

A person may file a statement required by this section in	383
person or by mail. A person who is a candidate for elective office	384
shall file the statement no later than the thirtieth day before	385
the primary, special, or general election at which the candidacy	386
is to be voted on, whichever election occurs soonest, except that	387
a person who is a write-in candidate shall file the statement no	388
later than the twentieth day before the earliest election at which	389
the person's candidacy is to be voted on. A person who holds	390
elective office shall file the statement on or before the	391
fifteenth day of April of each year unless the person is a	392
candidate for office. A person who is appointed to fill a vacancy	393
for an unexpired term in an elective office shall file the	394
statement within fifteen days after the person qualifies for	395
office. Other persons shall file an annual statement on or before	396
the fifteenth day of April or, if appointed or employed after that	397
date, within ninety days after appointment or employment. No	398
person shall be required to file with the appropriate ethics	399
commission more than one statement or pay more than one filing fee	400
for any one calendar year.	401

The appropriate ethics commission, for good cause, may extend	402
for a reasonable time the deadline for filing a statement under	403
this section.	404

A statement filed under this section is subject to public	405
inspection at locations designated by the appropriate ethics	406
commission except as otherwise provided in this section.	407

(B) The Ohio ethics commission, the joint legislative ethics	408
committee, and the board of commissioners on grievances and	409
discipline of the supreme court, using the rule-making procedures	410
of Chapter 119. of the Revised Code, may require any class of	411
public officials or employees under its jurisdiction and not	412
specifically excluded by this section whose positions involve a	413
substantial and material exercise of administrative discretion in	414
the formulation of public policy, expenditure of public funds,	415
enforcement of laws and rules of the state or a county or city, or	416
the execution of other public trusts, to file an annual statement	417
on or before the fifteenth day of April under division (A) of this	418
section. The appropriate ethics commission shall send the public	419
officials or employees written notice of the requirement by the	420
fifteenth day of February of each year the filing is required	421
unless the public official or employee is appointed after that	422
date, in which case the notice shall be sent within thirty days	423
after appointment, and the filing shall be made not later than	424
ninety days after appointment.	425

Except for disclosure statements filed by members of the	426
board of trustees and the executive director of the southern Ohio	427
agricultural and community development foundation, disclosure	428
statements filed under this division with the Ohio ethics	429
commission by members of boards, commissions, or bureaus of the	430
state for which no compensation is received other than reasonable	431
and necessary expenses shall be kept confidential. Disclosure	432
statements filed with the Ohio ethics commission under division	433
(A) of this section by business managers, treasurers, and	434
superintendents of city, local, exempted village, joint	435
vocational, or cooperative education school districts or	436
educational service centers shall be kept confidential, except	437
that any person conducting an audit of any such school district or	438
educational service center pursuant to section 115.56 or Chapter	439
117. of the Revised Code may examine the disclosure statement of	440
any business manager, treasurer, or superintendent of that school	441
district or educational service center. The Ohio ethics commission	442
shall examine each disclosure statement required to be kept	443
confidential to determine whether a potential conflict of interest	444
exists for the person who filed the disclosure statement. A	445
potential conflict of interest exists if the private interests of	446
the person, as indicated by the person's disclosure statement,	447
might interfere with the public interests the person is required	448
to serve in the exercise of the person's authority and duties in	449
the person's office or position of employment. If the commission	450
determines that a potential conflict of interest exists, it shall	451
notify the person who filed the disclosure statement and shall	452
make the portions of the disclosure statement that indicate a	453
potential conflict of interest subject to public inspection in the	454
same manner as is provided for other disclosure statements. Any	455
portion of the disclosure statement that the commission determines	456
does not indicate a potential conflict of interest shall be kept	457
confidential by the commission and shall not be made subject to	458
public inspection, except as is necessary for the enforcement of	459
Chapters 102. and 2921. of the Revised Code and except as	460
otherwise provided in this division.	461

(C) No person shall knowingly fail to file, on or before the	462
applicable filing deadline established under this section, a	463
statement that is required by this section.	464

(D) No person shall knowingly file a false statement that is	465
required to be filed under this section.	466

(E)(1) Except as provided in divisions (E)(2) and (3) of this	467
section, the statement required by division (A) or (B) of this	468
section shall be accompanied by a filing fee of forty dollars.	469

(2) The statement required by division (A) of this section	470
shall be accompanied by the following filing fee to be paid by the	471
person who is elected or appointed to, or is a candidate for, any	472
of the following offices:	473

For state office, except member of the		474
state board of education	$65	475
For office of member of general assembly	$40	476
For county office	$40	477
For city office	$25	478
For office of member of the state board		479
of education	$25	480
For office of member of the Ohio		481
livestock care standards board	$25	482
For office of member of a city, local,		483
exempted village, or cooperative		484
education board of		485
education or educational service		486
center governing board	$20	487
For position of business manager,		488
treasurer, or superintendent of a		489
city, local, exempted village, joint		490
vocational, or cooperative education		491
school district or		492
educational service center	$20	493

(3) No judge of a court of record or candidate for judge of a	494
court of record, and no referee or magistrate serving a court of	495
record, shall be required to pay the fee required under division	496
(E)(1) or (2) or (F) of this section.	497

(4) For any public official who is appointed to a nonelective	498
office of the state and for any employee who holds a nonelective	499
position in a public agency of the state, the state agency that is	500
the primary employer of the state official or employee shall pay	501
the fee required under division (E)(1) or (F) of this section.	502

(F) If a statement required to be filed under this section is	503
not filed by the date on which it is required to be filed, the	504
appropriate ethics commission shall assess the person required to	505
file the statement a late filing fee of ten dollars for each day	506
the statement is not filed, except that the total amount of the	507
late filing fee shall not exceed two hundred fifty dollars.	508

(G)(1) The appropriate ethics commission other than the Ohio	509
ethics commission and the joint legislative ethics committee shall	510
deposit all fees it receives under divisions (E) and (F) of this	511
section into the general revenue fund of the state.	512

(2) The Ohio ethics commission shall deposit all receipts,	513
including, but not limited to, fees it receives under divisions	514
(E) and (F) of this section and all moneys it receives from	515
settlements under division (G) of section 102.06 of the Revised	516
Code, into the Ohio ethics commission fund, which is hereby	517
created in the state treasury. All moneys credited to the fund	518
shall be used solely for expenses related to the operation and	519
statutory functions of the commission.	520

(3) The joint legislative ethics committee shall deposit all	521
receipts it receives from the payment of financial disclosure	522
statement filing fees under divisions (E) and (F) of this section	523
into the joint legislative ethics committee investigative fund.	524

(H) Division (A) of this section does not apply to a person	525
elected or appointed to the office of precinct, ward, or district	526
committee member under Chapter 3517. of the Revised Code; a	527
presidential elector; a delegate to a national convention; village	528
or township officials and employees; any physician or psychiatrist	529
who is paid a salary or wage in accordance with schedule C of	530
section 124.15 or schedule E-2 of section 124.152 of the Revised	531
Code and whose primary duties do not require the exercise of	532
administrative discretion; or any member of a board, commission,	533
or bureau of any county or city who receives less than one	534
thousand dollars per year for serving in that position.	535

(I) A member of the Ohio casino control commission, the	536
executive director of the commission, or an employee of the	537
commission shall not:	538

(1) Accept a gift, gratuity, emolument, or employment from a	539
casino operator, management company, or other person subject to	540
the jurisdiction of the commission, or from an officer, attorney,	541
agent, or employee of a casino operator, management company, or	542
other person subject to the jurisdiction of the commission;	543

(2) Solicit, suggest, request, or recommend, directly or	544
indirectly, to a casino operator, management company, or other	545
person who is subject to the jurisdiction of the commission, or to	546
an officer, attorney, agent, or employee of a casino operator,	547
management company, or other person who is subject to the	548
jurisdiction of the commission, the appointment of a person to an	549
office, place, position, or employment;	550

(3) Participate in casino gaming or any other amusement or	551
activity at a casino facility in this state or at an affiliate	552
gaming facility of a licensed casino operator, wherever located.	553

Whoever violates division (I)(1), (2), or (3) of this section	554
forfeits the individual's office or employment.	555

Sec. 102.03. (A)(1) No present or former public official or	556
employee shall, during public employment or service or for twelve	557
months thereafter, represent a client or act in a representative	558
capacity for any person on any matter in which the public official	559
or employee personally participated as a public official or	560
employee through decision, approval, disapproval, recommendation,	561
the rendering of advice, investigation, or other substantial	562
exercise of administrative discretion.	563

(2) For twenty-four months after the conclusion of service,	564
no former commissioner or attorney examiner of the public	565
utilities commission shall represent a public utility, as defined	566
in section 4905.02 of the Revised Code, or act in a representative	567
capacity on behalf of such a utility before any state board,	568
commission, or agency.	569

(3) For twenty-four months after the conclusion of employment	570
or service, no former public official or employee who personally	571
participated as a public official or employee through decision,	572
approval, disapproval, recommendation, the rendering of advice,	573
the development or adoption of solid waste management plans,	574
investigation, inspection, or other substantial exercise of	575
administrative discretion under Chapter 343. or 3734. of the	576
Revised Code shall represent a person who is the owner or operator	577
of a facility, as defined in section 3734.01 of the Revised Code,	578
or who is an applicant for a permit or license for a facility	579
under that chapter, on any matter in which the public official or	580
employee personally participated as a public official or employee.	581

(4) For a period of one year after the conclusion of	582
employment or service as a member or employee of the general	583
assembly, no former member or employee of the general assembly	584
shall represent, or act in a representative capacity for, any	585
person on any matter before the general assembly, any committee of	586
the general assembly, or the controlling board. Division (A)(4) of	587
this section does not apply to or affect a person who separates	588
from service with the general assembly on or before December 31,	589
1995. As used in division (A)(4) of this section "person" does not	590
include any state agency or political subdivision of the state.	591

(5) As used in divisions (A)(1), (2), and (3) of this	592
section, "matter" includes any case, proceeding, application,	593
determination, issue, or question, but does not include the	594
proposal, consideration, or enactment of statutes, rules,	595
ordinances, resolutions, or charter or constitutional amendments.	596
As used in division (A)(4) of this section, "matter" includes the	597
proposal, consideration, or enactment of statutes, resolutions, or	598
constitutional amendments. As used in division (A) of this	599
section, "represent" includes any formal or informal appearance	600
before, or any written or oral communication with, any public	601
agency on behalf of any person.	602

(6) Nothing contained in division (A) of this section shall	603
prohibit, during such period, a former public official or employee	604
from being retained or employed to represent, assist, or act in a	605
representative capacity for the public agency by which the public	606
official or employee was employed or on which the public official	607
or employee served.	608

(7) Division (A) of this section shall not be construed to	609
prohibit the performance of ministerial functions, including, but	610
not limited to, the filing or amendment of tax returns,	611
applications for permits and licenses, incorporation papers, and	612
other similar documents.	613

(8) No present or former Ohio casino control commission	614
official shall, during public service or for two years thereafter,	615
represent a client, be employed or hired by a person regulated by	616
the commission, or act in a representative capacity for any person	617
on any matter before or concerning the commission.	618

No present or former commission employee shall, during public	619
employment or for two years thereafter, represent a client or act	620
in a representative capacity on any matter in which the employee	621
personally participated as a commission employee through decision,	622
approval, disapproval, recommendation, the rendering of advice,	623
investigation, or other substantial exercise of administrative	624
discretion.	625

(B) No present or former public official or employee shall	626
disclose or use, without appropriate authorization, any	627
information acquired by the public official or employee in the	628
course of the public official's or employee's official duties that	629
is confidential because of statutory provisions, or that has been	630
clearly designated to the public official or employee as	631
confidential when that confidential designation is warranted	632
because of the status of the proceedings or the circumstances	633
under which the information was received and preserving its	634
confidentiality is necessary to the proper conduct of government	635
business.	636

(C) No public official or employee shall participate within	637
the scope of duties as a public official or employee, except	638
through ministerial functions as defined in division (A) of this	639
section, in any license or rate-making proceeding that directly	640
affects the license or rates of any person, partnership, trust,	641
business trust, corporation, or association in which the public	642
official or employee or immediate family owns or controls more	643
than five per cent. No public official or employee shall	644
participate within the scope of duties as a public official or	645
employee, except through ministerial functions as defined in	646
division (A) of this section, in any license or rate-making	647
proceeding that directly affects the license or rates of any	648
person to whom the public official or employee or immediate	649
family, or a partnership, trust, business trust, corporation, or	650
association of which the public official or employee or the public	651
official's or employee's immediate family owns or controls more	652
than five per cent, has sold goods or services totaling more than	653
one thousand dollars during the preceding year, unless the public	654
official or employee has filed a written statement acknowledging	655
that sale with the clerk or secretary of the public agency and the	656
statement is entered in any public record of the agency's	657
proceedings. This division shall not be construed to require the	658
disclosure of clients of attorneys or persons licensed under	659
section 4732.12 or 4732.15 of the Revised Code, or patients of	660
persons certified under section 4731.14 of the Revised Code.	661

(D) No public official or employee shall use or authorize the	662
use of the authority or influence of office or employment to	663
secure anything of value or the promise or offer of anything of	664
value that is of such a character as to manifest a substantial and	665
improper influence upon the public official or employee with	666
respect to that person's duties.	667

(E) No public official or employee shall solicit or accept	668
anything of value that is of such a character as to manifest a	669
substantial and improper influence upon the public official or	670
employee with respect to that person's duties.	671

(F) No person shall promise or give to a public official or	672
employee anything of value that is of such a character as to	673
manifest a substantial and improper influence upon the public	674
official or employee with respect to that person's duties.	675

(G) In the absence of bribery or another offense under the	676
Revised Code or a purpose to defraud, contributions made to a	677
campaign committee, political party, legislative campaign fund,	678
political action committee, or political contributing entity on	679
behalf of an elected public officer or other public official or	680
employee who seeks elective office shall be considered to accrue	681
ordinarily to the public official or employee for the purposes of	682
divisions (D), (E), and (F) of this section.	683

As used in this division, "contributions," "campaign	684
committee," "political party," "legislative campaign fund,"	685
"political action committee," and "political contributing entity"	686
have the same meanings as in section 3517.01 of the Revised Code.	687

(H)(1) No public official or employee, except for the	688
president or other chief administrative officer of or a member of	689
a board of trustees of a state institution of higher education as	690
defined in section 3345.011 of the Revised Code, who is required	691
to file a financial disclosure statement under section 102.02 of	692
the Revised Code shall solicit or accept, and no person shall give	693
to that public official or employee, an honorarium. Except as	694
provided in division (H)(2) of this section, this division and	695
divisions (D), (E), and (F) of this section do not prohibit a	696
public official or employee who is required to file a financial	697
disclosure statement under section 102.02 of the Revised Code from	698
accepting and do not prohibit a person from giving to that public	699
official or employee the payment of actual travel expenses,	700
including any expenses incurred in connection with the travel for	701
lodging, and meals, food, and beverages provided to the public	702
official or employee at a meeting at which the public official or	703
employee participates in a panel, seminar, or speaking engagement	704
or provided to the public official or employee at a meeting or	705
convention of a national organization to which any state agency,	706
including, but not limited to, any state legislative agency or	707
state institution of higher education as defined in section	708
3345.011 of the Revised Code, pays membership dues. Except as	709
provided in division (H)(2) of this section, this division and	710
divisions (D), (E), and (F) of this section do not prohibit a	711
public official or employee who is not required to file a	712
financial disclosure statement under section 102.02 of the Revised	713
Code from accepting and do not prohibit a person from promising or	714
giving to that public official or employee an honorarium or the	715
payment of travel, meal, and lodging expenses if the honorarium,	716
expenses, or both were paid in recognition of demonstrable	717
business, professional, or esthetic interests of the public	718
official or employee that exist apart from public office or	719
employment, including, but not limited to, such a demonstrable	720
interest in public speaking and were not paid by any person or	721
other entity, or by any representative or association of those	722
persons or entities, that is regulated by, doing business with, or	723
seeking to do business with the department, division, institution,	724
board, commission, authority, bureau, or other instrumentality of	725
the governmental entity with which the public official or employee	726
serves.	727

(2) No person who is a member of the board of a state	728
retirement system, a state retirement system investment officer,	729
or an employee of a state retirement system whose position	730
involves substantial and material exercise of discretion in the	731
investment of retirement system funds shall solicit or accept, and	732
no person shall give to that board member, officer, or employee,	733
payment of actual travel expenses, including expenses incurred	734
with the travel for lodging, meals, food, and beverages.	735

(I) A public official or employee may accept travel, meals,	736
and lodging or expenses or reimbursement of expenses for travel,	737
meals, and lodging in connection with conferences, seminars, and	738
similar events related to official duties if the travel, meals,	739
and lodging, expenses, or reimbursement is not of such a character	740
as to manifest a substantial and improper influence upon the	741
public official or employee with respect to that person's duties.	742
The house of representatives and senate, in their code of ethics,	743
and the Ohio ethics commission, under section 111.15 of the	744
Revised Code, may adopt rules setting standards and conditions for	745
the furnishing and acceptance of such travel, meals, and lodging,	746
expenses, or reimbursement.	747

A person who acts in compliance with this division and any	748
applicable rules adopted under it, or any applicable, similar	749
rules adopted by the supreme court governing judicial officers and	750
employees, does not violate division (D), (E), or (F) of this	751
section. This division does not preclude any person from seeking	752
an advisory opinion from the appropriate ethics commission under	753
section 102.08 of the Revised Code.	754

(J) For purposes of divisions (D), (E), and (F) of this	755
section, the membership of a public official or employee in an	756
organization shall not be considered, in and of itself, to be of	757
such a character as to manifest a substantial and improper	758
influence on the public official or employee with respect to that	759
person's duties. As used in this division, "organization" means a	760
church or a religious, benevolent, fraternal, or professional	761
organization that is tax exempt under subsection 501(a) and	762
described in subsection 501(c)(3), (4), (8), (10), or (19) of the	763
"Internal Revenue Code of 1986." This division does not apply to a	764
public official or employee who is an employee of an organization,	765
serves as a trustee, director, or officer of an organization, or	766
otherwise holds a fiduciary relationship with an organization.	767
This division does not allow a public official or employee who is	768
a member of an organization to participate, formally or	769
informally, in deliberations, discussions, or voting on a matter	770
or to use his official position with regard to the interests of	771
the organization on the matter if the public official or employee	772
has assumed a particular responsibility in the organization with	773
respect to the matter or if the matter would affect that person's	774
personal, pecuniary interests.	775

(K) It is not a violation of this section for a prosecuting	776
attorney to appoint assistants and employees in accordance with	777
division (B) of section 309.06 and section 2921.421 of the Revised	778
Code, for a chief legal officer of a municipal corporation or an	779
official designated as prosecutor in a municipal corporation to	780
appoint assistants and employees in accordance with sections	781
733.621 and 2921.421 of the Revised Code, for a township law	782
director appointed under section 504.15 of the Revised Code to	783
appoint assistants and employees in accordance with sections	784
504.151 and 2921.421 of the Revised Code, or for a coroner to	785
appoint assistants and employees in accordance with division (B)	786
of section 313.05 of the Revised Code.	787

As used in this division, "chief legal officer" has the same	788
meaning as in section 733.621 of the Revised Code.	789

(L) No present public official or employee with a casino	790
gaming regulatory function shall indirectly invest, by way of an	791
entity the public official or employee has an ownership interest	792
or control in, or directly invest in a casino operator, management	793
company, holding company, casino facility, or gaming-related	794
vendor. No present public official or employee with a casino	795
gaming regulatory function shall directly or indirectly have a	796
financial interest in, have an ownership interest in, be the	797
creditor or hold a debt instrument issued by, or have an interest	798
in a contractual or service relationship with a casino operator,	799
management company, holding company, casino facility, or	800
gaming-related vendor. This section does not prohibit or limit	801
permitted passive investing by the public official or employee.	802

As used in this division, "passive investing" means	803
investment by the public official or employee by means of a mutual	804
fund or blind trust in which the public official or employee has	805
no control of the investments or investment decisions. "Casino	806
operator," "holding company," "management company," "casino	807
facility," and "gaming-related vendor" have the same meanings as	808
in section 3772.01 of the Revised Code.	809

Sec. 109.572. (A)(1) Upon receipt of a request pursuant to	810
section 121.08, 3301.32, 3301.541, or 3319.39 of the Revised Code,	811
a completed form prescribed pursuant to division (C)(1) of this	812
section, and a set of fingerprint impressions obtained in the	813
manner described in division (C)(2) of this section, the	814
superintendent of the bureau of criminal identification and	815
investigation shall conduct a criminal records check in the manner	816
described in division (B) of this section to determine whether any	817
information exists that indicates that the person who is the	818
subject of the request previously has been convicted of or pleaded	819
guilty to any of the following:	820

(a) A violation of section 2903.01, 2903.02, 2903.03,	821
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	822
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05,	823
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23,	824
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2911.01,	825
2911.02, 2911.11, 2911.12, 2919.12, 2919.22, 2919.24, 2919.25,	826
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05,	827
2925.06, or 3716.11 of the Revised Code, felonious sexual	828
penetration in violation of former section 2907.12 of the Revised	829
Code, a violation of section 2905.04 of the Revised Code as it	830
existed prior to July 1, 1996, a violation of section 2919.23 of	831
the Revised Code that would have been a violation of section	832
2905.04 of the Revised Code as it existed prior to July 1, 1996,	833
had the violation been committed prior to that date, or a	834
violation of section 2925.11 of the Revised Code that is not a	835
minor drug possession offense;	836

(b) A violation of an existing or former law of this state,	837
any other state, or the United States that is substantially	838
equivalent to any of the offenses listed in division (A)(1)(a) of	839
this section.	840

(2) On receipt of a request pursuant to section 5123.081 of	841
the Revised Code with respect to an applicant for employment in	842
any position with the department of developmental disabilities,	843
pursuant to section 5126.28 of the Revised Code with respect to an	844
applicant for employment in any position with a county board of	845
developmental disabilities, or pursuant to section 5126.281 of the	846
Revised Code with respect to an applicant for employment in a	847
direct services position with an entity contracting with a county	848
board for employment, a completed form prescribed pursuant to	849
division (C)(1) of this section, and a set of fingerprint	850
impressions obtained in the manner described in division (C)(2) of	851
this section, the superintendent of the bureau of criminal	852
identification and investigation shall conduct a criminal records	853
check. The superintendent shall conduct the criminal records check	854
in the manner described in division (B) of this section to	855
determine whether any information exists that indicates that the	856
person who is the subject of the request has been convicted of or	857
pleaded guilty to any of the following:	858

(a) A violation of section 2903.01, 2903.02, 2903.03,	859
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	860
2903.341, 2905.01, 2905.02, 2905.04, 2905.05, 2907.02, 2907.03,	861
2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.12,	862
2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321,	863
2907.322, 2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12,	864
2919.22, 2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02,	865
2925.03, or 3716.11 of the Revised Code;	866

(b) An existing or former municipal ordinance or law of this	867
state, any other state, or the United States that is substantially	868
equivalent to any of the offenses listed in division (A)(2)(a) of	869
this section.	870

(3) On receipt of a request pursuant to section 173.27,	871
173.394, 3712.09, 3721.121, or 3722.151 of the Revised Code, a	872
completed form prescribed pursuant to division (C)(1) of this	873
section, and a set of fingerprint impressions obtained in the	874
manner described in division (C)(2) of this section, the	875
superintendent of the bureau of criminal identification and	876
investigation shall conduct a criminal records check with respect	877
to any person who has applied for employment in a position for	878
which a criminal records check is required by those sections. The	879
superintendent shall conduct the criminal records check in the	880
manner described in division (B) of this section to determine	881
whether any information exists that indicates that the person who	882
is the subject of the request previously has been convicted of or	883
pleaded guilty to any of the following:	884

(a) A violation of section 2903.01, 2903.02, 2903.03,	885
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	886
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05,	887
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31,	888
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11,	889
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21,	890
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36,	891
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13,	892
2925.22, 2925.23, or 3716.11 of the Revised Code;	893

(b) An existing or former law of this state, any other state,	894
or the United States that is substantially equivalent to any of	895
the offenses listed in division (A)(3)(a) of this section.	896

(4) On receipt of a request pursuant to section 3701.881 of	897
the Revised Code with respect to an applicant for employment with	898
a home health agency as a person responsible for the care,	899
custody, or control of a child, a completed form prescribed	900
pursuant to division (C)(1) of this section, and a set of	901
fingerprint impressions obtained in the manner described in	902
division (C)(2) of this section, the superintendent of the bureau	903
of criminal identification and investigation shall conduct a	904
criminal records check. The superintendent shall conduct the	905
criminal records check in the manner described in division (B) of	906
this section to determine whether any information exists that	907
indicates that the person who is the subject of the request	908
previously has been convicted of or pleaded guilty to any of the	909
following:	910

(a) A violation of section 2903.01, 2903.02, 2903.03,	911
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	912
2905.01, 2905.02, 2905.04, 2905.05, 2907.02, 2907.03, 2907.04,	913
2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.21,	914
2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 2907.322,	915
2907.323, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22,	916
2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03,	917
2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code or a	918
violation of section 2925.11 of the Revised Code that is not a	919
minor drug possession offense;	920

(b) An existing or former law of this state, any other state,	921
or the United States that is substantially equivalent to any of	922
the offenses listed in division (A)(4)(a) of this section.	923

(5) On receipt of a request pursuant to section 5111.032,	924
5111.033, or 5111.034 of the Revised Code, a completed form	925
prescribed pursuant to division (C)(1) of this section, and a set	926
of fingerprint impressions obtained in the manner described in	927
division (C)(2) of this section, the superintendent of the bureau	928
of criminal identification and investigation shall conduct a	929
criminal records check. The superintendent shall conduct the	930
criminal records check in the manner described in division (B) of	931
this section to determine whether any information exists that	932
indicates that the person who is the subject of the request	933
previously has been convicted of, has pleaded guilty to, or has	934
been found eligible for intervention in lieu of conviction for any	935
of the following, regardless of the date of the conviction, the	936
date of entry of the guilty plea, or the date the person was found	937
eligible for intervention in lieu of conviction:	938

(a) A violation of section 959.13, 2903.01, 2903.02, 2903.03,	939
2903.04, 2903.041, 2903.11, 2903.12, 2903.13, 2903.15, 2903.16,	940
2903.21, 2903.211, 2903.22, 2903.34, 2905.01, 2905.02, 2905.05,	941
2905.11, 2905.12, 2907.02, 2907.03, 2907.04, 2907.05, 2907.06,	942
2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23, 2907.24,	943
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02,	944
2909.03, 2909.04, 2909.05, 2909.22, 2909.23, 2909.24, 2911.01,	945
2911.02, 2911.11, 2911.12, 2911.13, 2913.02, 2913.03, 2913.04,	946
2913.05, 2913.11, 2913.21, 2913.31, 2913.32, 2913.40, 2913.41,	947
2913.42, 2913.43, 2913.44, 2913.441, 2913.45, 2913.46, 2913.47,	948
2913.48, 2913.49, 2913.51, 2917.01, 2917.02, 2917.03, 2917.11,	949
2917.31, 2919.12, 2919.22, 2919.23, 2919.24, 2919.25, 2921.03,	950
2921.11, 2921.13, 2921.34, 2921.35, 2921.36, 2923.01, 2923.02,	951
2923.03, 2923.12, 2923.13, 2923.161, 2923.32, 2925.02, 2925.03,	952
2925.04, 2925.05, 2925.06, 2925.11, 2925.13, 2925.14, 2925.22,	953
2925.23, 2927.12, or 3716.11 of the Revised Code, felonious sexual	954
penetration in violation of former section 2907.12 of the Revised	955
Code, a violation of section 2905.04 of the Revised Code as it	956
existed prior to July 1, 1996, a violation of section 2919.23 of	957
the Revised Code that would have been a violation of section	958
2905.04 of the Revised Code as it existed prior to July 1, 1996,	959
had the violation been committed prior to that date;	960

(b) A violation of an existing or former municipal ordinance	961
or law of this state, any other state, or the United States that	962
is substantially equivalent to any of the offenses listed in	963
division (A)(5)(a) of this section.	964

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

(a) A violation of section 2903.01, 2903.02, 2903.03,	978
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	979
2905.01, 2905.02, 2905.11, 2905.12, 2907.02, 2907.03, 2907.05,	980
2907.06, 2907.07, 2907.08, 2907.09, 2907.12, 2907.25, 2907.31,	981
2907.32, 2907.321, 2907.322, 2907.323, 2911.01, 2911.02, 2911.11,	982
2911.12, 2911.13, 2913.02, 2913.03, 2913.04, 2913.11, 2913.21,	983
2913.31, 2913.40, 2913.43, 2913.47, 2913.51, 2919.25, 2921.36,	984
2923.12, 2923.13, 2923.161, 2925.02, 2925.03, 2925.11, 2925.13,	985
2925.22, 2925.23, or 3716.11 of the Revised Code;	986

(b) An existing or former law of this state, any other state,	987
or the United States that is substantially equivalent to any of	988
the offenses listed in division (A)(6)(a) of this section.	989

(7) When conducting a criminal records check upon a request	990
pursuant to section 3319.39 of the Revised Code for an applicant	991
who is a teacher, in addition to the determination made under	992
division (A)(1) of this section, the superintendent shall	993
determine whether any information exists that indicates that the	994
person who is the subject of the request previously has been	995
convicted of or pleaded guilty to any offense specified in section	996
3319.31 of the Revised Code.	997

(8) On receipt of a request pursuant to section 2151.86 of	998
the Revised Code, a completed form prescribed pursuant to division	999
(C)(1) of this section, and a set of fingerprint impressions	1000
obtained in the manner described in division (C)(2) of this	1001
section, the superintendent of the bureau of criminal	1002
identification and investigation shall conduct a criminal records	1003
check in the manner described in division (B) of this section to	1004
determine whether any information exists that indicates that the	1005
person who is the subject of the request previously has been	1006
convicted of or pleaded guilty to any of the following:	1007

(a) A violation of section 959.13, 2903.01, 2903.02, 2903.03,	1008
2903.04, 2903.11, 2903.12, 2903.13, 2903.15, 2903.16, 2903.21,	1009
2903.211, 2903.22, 2903.34, 2905.01, 2905.02, 2905.05, 2907.02,	1010
2907.03, 2907.04, 2907.05, 2907.06, 2907.07, 2907.08, 2907.09,	1011
2907.21, 2907.22, 2907.23, 2907.25, 2907.31, 2907.32, 2907.321,	1012
2907.322, 2907.323, 2909.02, 2909.03, 2909.22, 2909.23, 2909.24,	1013
2911.01, 2911.02, 2911.11, 2911.12, 2913.49, 2917.01, 2917.02,	1014
2919.12, 2919.22, 2919.24, 2919.25, 2923.12, 2923.13, 2923.161,	1015
2925.02, 2925.03, 2925.04, 2925.05, 2925.06, 2927.12, or 3716.11	1016
of the Revised Code, a violation of section 2905.04 of the Revised	1017
Code as it existed prior to July 1, 1996, a violation of section	1018
2919.23 of the Revised Code that would have been a violation of	1019
section 2905.04 of the Revised Code as it existed prior to July 1,	1020
1996, had the violation been committed prior to that date, a	1021
violation of section 2925.11 of the Revised Code that is not a	1022
minor drug possession offense, two or more OVI or OVUAC violations	1023
committed within the three years immediately preceding the	1024
submission of the application or petition that is the basis of the	1025
request, or felonious sexual penetration in violation of former	1026
section 2907.12 of the Revised Code;	1027

(b) A violation of an existing or former law of this state,	1028
any other state, or the United States that is substantially	1029
equivalent to any of the offenses listed in division (A)(8)(a) of	1030
this section.	1031

(9) Upon receipt of a request pursuant to section 5104.012 or	1032
5104.013 of the Revised Code, a completed form prescribed pursuant	1033
to division (C)(1) of this section, and a set of fingerprint	1034
impressions obtained in the manner described in division (C)(2) of	1035
this section, the superintendent of the bureau of criminal	1036
identification and investigation shall conduct a criminal records	1037
check in the manner described in division (B) of this section to	1038
determine whether any information exists that indicates that the	1039
person who is the subject of the request has been convicted of or	1040
pleaded guilty to any of the following:	1041

(a) A violation of section 2903.01, 2903.02, 2903.03,	1042
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.22,	1043
2903.34, 2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04,	1044
2907.05, 2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22,	1045
2907.23, 2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323,	1046
2911.01, 2911.02, 2911.11, 2911.12, 2913.02, 2913.03, 2913.04,	1047
2913.041, 2913.05, 2913.06, 2913.11, 2913.21, 2913.31, 2913.32,	1048
2913.33, 2913.34, 2913.40, 2913.41, 2913.42, 2913.43, 2913.44,	1049
2913.441, 2913.45, 2913.46, 2913.47, 2913.48, 2913.49, 2919.12,	1050
2919.22, 2919.24, 2919.25, 2921.11, 2921.13, 2923.01, 2923.12,	1051
2923.13, 2923.161, 2925.02, 2925.03, 2925.04, 2925.05, 2925.06, or	1052
3716.11 of the Revised Code, felonious sexual penetration in	1053
violation of former section 2907.12 of the Revised Code, a	1054
violation of section 2905.04 of the Revised Code as it existed	1055
prior to July 1, 1996, a violation of section 2919.23 of the	1056
Revised Code that would have been a violation of section 2905.04	1057
of the Revised Code as it existed prior to July 1, 1996, had the	1058
violation been committed prior to that date, a violation of	1059
section 2925.11 of the Revised Code that is not a minor drug	1060
possession offense, a violation of section 2923.02 or 2923.03 of	1061
the Revised Code that relates to a crime specified in this	1062
division, or a second violation of section 4511.19 of the Revised	1063
Code within five years of the date of application for licensure or	1064
certification.	1065

(b) A violation of an existing or former law of this state,	1066
any other state, or the United States that is substantially	1067
equivalent to any of the offenses or violations described in	1068
division (A)(9)(a) of this section.	1069

(10) Upon receipt of a request pursuant to section 5153.111	1070
of the Revised Code, a completed form prescribed pursuant to	1071
division (C)(1) of this section, and a set of fingerprint	1072
impressions obtained in the manner described in division (C)(2) of	1073
this section, the superintendent of the bureau of criminal	1074
identification and investigation shall conduct a criminal records	1075
check in the manner described in division (B) of this section to	1076
determine whether any information exists that indicates that the	1077
person who is the subject of the request previously has been	1078
convicted of or pleaded guilty to any of the following:	1079

(a) A violation of section 2903.01, 2903.02, 2903.03,	1080
2903.04, 2903.11, 2903.12, 2903.13, 2903.16, 2903.21, 2903.34,	1081
2905.01, 2905.02, 2905.05, 2907.02, 2907.03, 2907.04, 2907.05,	1082
2907.06, 2907.07, 2907.08, 2907.09, 2907.21, 2907.22, 2907.23,	1083
2907.25, 2907.31, 2907.32, 2907.321, 2907.322, 2907.323, 2909.02,	1084
2909.03, 2911.01, 2911.02, 2911.11, 2911.12, 2919.12, 2919.22,	1085
2919.24, 2919.25, 2923.12, 2923.13, 2923.161, 2925.02, 2925.03,	1086
2925.04, 2925.05, 2925.06, or 3716.11 of the Revised Code,	1087
felonious sexual penetration in violation of former section	1088
2907.12 of the Revised Code, a violation of section 2905.04 of the	1089
Revised Code as it existed prior to July 1, 1996, a violation of	1090
section 2919.23 of the Revised Code that would have been a	1091
violation of section 2905.04 of the Revised Code as it existed	1092
prior to July 1, 1996, had the violation been committed prior to	1093
that date, or a violation of section 2925.11 of the Revised Code	1094
that is not a minor drug possession offense;	1095

(b) A violation of an existing or former law of this state,	1096
any other state, or the United States that is substantially	1097
equivalent to any of the offenses listed in division (A)(10)(a) of	1098
this section.	1099

(11) On receipt of a request for a criminal records check	1100
from an individual pursuant to section 4749.03 or 4749.06 of the	1101
Revised Code, accompanied by a completed copy of the form	1102
prescribed in division (C)(1) of this section and a set of	1103
fingerprint impressions obtained in a manner described in division	1104
(C)(2) of this section, the superintendent of the bureau of	1105
criminal identification and investigation shall conduct a criminal	1106
records check in the manner described in division (B) of this	1107
section to determine whether any information exists indicating	1108
that the person who is the subject of the request has been	1109
convicted of or pleaded guilty to a felony in this state or in any	1110
other state. If the individual indicates that a firearm will be	1111
carried in the course of business, the superintendent shall	1112
require information from the federal bureau of investigation as	1113
described in division (B)(2) of this section. The superintendent	1114
shall report the findings of the criminal records check and any	1115
information the federal bureau of investigation provides to the	1116
director of public safety.	1117

(12) On receipt of a request pursuant to section 1321.37,	1118
1321.53, 1321.531, 1322.03, 1322.031, or 4763.05 of the Revised	1119
Code, a completed form prescribed pursuant to division (C)(1) of	1120
this section, and a set of fingerprint impressions obtained in the	1121
manner described in division (C)(2) of this section, the	1122
superintendent of the bureau of criminal identification and	1123
investigation shall conduct a criminal records check with respect	1124
to any person who has applied for a license, permit, or	1125
certification from the department of commerce or a division in the	1126
department. The superintendent shall conduct the criminal records	1127
check in the manner described in division (B) of this section to	1128
determine whether any information exists that indicates that the	1129
person who is the subject of the request previously has been	1130
convicted of or pleaded guilty to any of the following: a	1131
violation of section 2913.02, 2913.11, 2913.31, 2913.51, or	1132
2925.03 of the Revised Code; any other criminal offense involving	1133
theft, receiving stolen property, embezzlement, forgery, fraud,	1134
passing bad checks, money laundering, or drug trafficking, or any	1135
criminal offense involving money or securities, as set forth in	1136
Chapters 2909., 2911., 2913., 2915., 2921., 2923., and 2925. of	1137
the Revised Code; or any existing or former law of this state, any	1138
other state, or the United States that is substantially equivalent	1139
to those offenses.	1140

(13) On receipt of a request for a criminal records check	1141
from the treasurer of state under section 113.041 of the Revised	1142
Code or from an individual under section 4701.08, 4715.101,	1143
4717.061, 4725.121, 4725.501, 4729.071, 4730.101, 4730.14,	1144
4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281,	1145
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10,	1146
4755.70, 4757.101, 4759.061, 4760.032, 4760.06, 4761.051,	1147
4762.031, 4762.06, or 4779.091 of the Revised Code, accompanied by	1148
a completed form prescribed under division (C)(1) of this section	1149
and a set of fingerprint impressions obtained in the manner	1150
described in division (C)(2) of this section, the superintendent	1151
of the bureau of criminal identification and investigation shall	1152
conduct a criminal records check in the manner described in	1153
division (B) of this section to determine whether any information	1154
exists that indicates that the person who is the subject of the	1155
request has been convicted of or pleaded guilty to any criminal	1156
offense in this state or any other state. The superintendent shall	1157
send the results of a check requested under section 113.041 of the	1158
Revised Code to the treasurer of state and shall send the results	1159
of a check requested under any of the other listed sections to the	1160
licensing board specified by the individual in the request.	1161

(14) On receipt of a request pursuant to section 1121.23,	1162
1155.03, 1163.05, 1315.141, 1733.47, or 1761.26 of the Revised	1163
Code, a completed form prescribed pursuant to division (C)(1) of	1164
this section, and a set of fingerprint impressions obtained in the	1165
manner described in division (C)(2) of this section, the	1166
superintendent of the bureau of criminal identification and	1167
investigation shall conduct a criminal records check in the manner	1168
described in division (B) of this section to determine whether any	1169
information exists that indicates that the person who is the	1170
subject of the request previously has been convicted of or pleaded	1171
guilty to any criminal offense under any existing or former law of	1172
this state, any other state, or the United States.	1173

(15) On receipt of a request for a criminal records check	1174
from an appointing or licensing authority under section 3772.07 of	1175
the Revised Code, a completed form prescribed under division	1176
(C)(1) of this section, and a set of fingerprint impressions	1177
obtained in the manner prescribed in division (C)(2) of this	1178
section, the superintendent of the bureau of criminal	1179
identification and investigation shall conduct a criminal records	1180
check in the manner described in division (B) of this section to	1181
determine whether any information exists that indicates that the	1182
person who is the subject of the request previously has been	1183
convicted of or pleaded guilty or no contest to any offense under	1184
any existing or former law of this state, any other state, or the	1185
United States that is a disqualifying offense as defined in	1186
section 3772.07 of the Revised Code or substantially equivalent to	1187
such an offense.	1188

(16) Not later than thirty days after the date the	1189
superintendent receives a request of a type described in division	1190
(A)(1), (2), (3), (4), (5), (6), (7), (8), (9), (10), (11), (12),	1191
or (14), or (15) of this section, the completed form, and the	1192
fingerprint impressions, the superintendent shall send the person,	1193
board, or entity that made the request any information, other than	1194
information the dissemination of which is prohibited by federal	1195
law, the superintendent determines exists with respect to the	1196
person who is the subject of the request that indicates that the	1197
person previously has been convicted of or pleaded guilty to any	1198
offense listed or described in division (A)(1), (2), (3), (4),	1199
(5), (6), (7), (8), (9), (10), (11), (12), or (14), or (15) of	1200
this section, as appropriate. The superintendent shall send the	1201
person, board, or entity that made the request a copy of the list	1202
of offenses specified in division (A)(1), (2), (3), (4), (5), (6),	1203
(7), (8), (9), (10), (11), (12), or (14), or (15) of this section,	1204
as appropriate. If the request was made under section 3701.881 of	1205
the Revised Code with regard to an applicant who may be both	1206
responsible for the care, custody, or control of a child and	1207
involved in providing direct care to an older adult, the	1208
superintendent shall provide a list of the offenses specified in	1209
divisions (A)(4) and (6) of this section.	1210

Not later than thirty days after the superintendent receives	1211
a request for a criminal records check pursuant to section 113.041	1212
of the Revised Code, the completed form, and the fingerprint	1213
impressions, the superintendent shall send the treasurer of state	1214
any information, other than information the dissemination of which	1215
is prohibited by federal law, the superintendent determines exist	1216
with respect to the person who is the subject of the request that	1217
indicates that the person previously has been convicted of or	1218
pleaded guilty to any criminal offense in this state or any other	1219
state.	1220

(B) The superintendent shall conduct any criminal records	1221
check requested under section 113.041, 121.08, 173.27, 173.394,	1222
1121.23, 1155.03, 1163.05, 1315.141, 1321.53, 1321.531, 1322.03,	1223
1322.031, 1733.47, 1761.26, 2151.86, 3301.32, 3301.541, 3319.39,	1224
3701.881, 3712.09, 3721.121, 3722.151, 3772.07, 4701.08, 4715.101,	1225
4717.061, 4725.121, 4725.501, 4729.071, 4730.101, 4730.14,	1226
4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281,	1227
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10,	1228
4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032, 4760.06,	1229
4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012,	1230
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28,	1231
5126.281, or 5153.111 of the Revised Code as follows:	1232

(1) The superintendent shall review or cause to be reviewed	1233
any relevant information gathered and compiled by the bureau under	1234
division (A) of section 109.57 of the Revised Code that relates to	1235
the person who is the subject of the request, including, if the	1236
criminal records check was requested under section 113.041,	1237
121.08, 173.27, 173.394, 1121.23, 1155.03, 1163.05, 1315.141,	1238
1321.37, 1321.53, 1321.531, 1322.03, 1322.031, 1733.47, 1761.26,	1239
2151.86, 3301.32, 3301.541, 3319.39, 3701.881, 3712.09, 3721.121,	1240
3722.151, 3772.07, 4749.03, 4749.06, 4763.05, 5104.012, 5104.013,	1241
5111.032, 5111.033, 5111.034, 5123.081, 5126.28, 5126.281, or	1242
5153.111 of the Revised Code, any relevant information contained	1243
in records that have been sealed under section 2953.32 of the	1244
Revised Code;	1245

(2) If the request received by the superintendent asks for	1246
information from the federal bureau of investigation, the	1247
superintendent shall request from the federal bureau of	1248
investigation any information it has with respect to the person	1249
who is the subject of the request, including fingerprint-based	1250
checks of national crime information databases as described in 42	1251
U.S.C. 671 if the request is made pursuant to section 2151.86,	1252
5104.012, or 5104.013 of the Revised Code or if any other Revised	1253
Code section requires fingerprint-based checks of that nature, and	1254
shall review or cause to be reviewed any information the	1255
superintendent receives from that bureau. If a request under	1256
section 3319.39 of the Revised Code asks only for information from	1257
the federal bureau of investigation, the superintendent shall not	1258
conduct the review prescribed by division (B)(1) of this section.	1259

(3) The superintendent or the superintendent's designee may	1260
request criminal history records from other states or the federal	1261
government pursuant to the national crime prevention and privacy	1262
compact set forth in section 109.571 of the Revised Code.	1263

(C)(1) The superintendent shall prescribe a form to obtain	1264
the information necessary to conduct a criminal records check from	1265
any person for whom a criminal records check is requested under	1266
section 113.041 of the Revised Code or required by section 121.08,	1267
173.27, 173.394, 1121.23, 1155.03, 1163.05, 1315.141, 1321.53,	1268
1321.531, 1322.03, 1322.031, 1733.47, 1761.26, 2151.86, 3301.32,	1269
3301.541, 3319.39, 3701.881, 3712.09, 3721.121, 3722.151, 3772.07,	1270
4701.08, 4715.101, 4717.061, 4725.121, 4725.501, 4729.071,	1271
4730.101, 4730.14, 4730.28, 4731.081, 4731.15, 4731.171, 4731.222,	1272
4731.281, 4731.296, 4731.531, 4732.091, 4734.202, 4740.061,	1273
4741.10, 4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032,	1274
4760.06, 4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012,	1275
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28,	1276
5126.281, or 5153.111 of the Revised Code. The form that the	1277
superintendent prescribes pursuant to this division may be in a	1278
tangible format, in an electronic format, or in both tangible and	1279
electronic formats.	1280

(2) The superintendent shall prescribe standard impression	1281
sheets to obtain the fingerprint impressions of any person for	1282
whom a criminal records check is requested under section 113.041	1283
of the Revised Code or required by section 121.08, 173.27,	1284
173.394, 1121.23, 1155.03, 1163.05, 1315.141, 1321.53, 1321.531,	1285
1322.03, 1322.031, 1733.47, 1761.26, 2151.86, 3301.32, 3301.541,	1286
3319.39, 3701.881, 3712.09, 3721.121, 3722.151, 3772.07, 4701.08,	1287
4715.101, 4717.061, 4725.121, 4725.501, 4729.071, 4730.101,	1288
4730.14, 4730.28, 4731.081, 4731.15, 4731.171, 4731.222, 4731.281,	1289
4731.296, 4731.531, 4732.091, 4734.202, 4740.061, 4741.10,	1290
4749.03, 4749.06, 4755.70, 4757.101, 4759.061, 4760.032, 4760.06,	1291
4761.051, 4762.031, 4762.06, 4763.05, 4779.091, 5104.012,	1292
5104.013, 5111.032, 5111.033, 5111.034, 5123.081, 5126.28,	1293
5126.281, or 5153.111 of the Revised Code. Any person for whom a	1294
records check is requested under or required by any of those	1295
sections shall obtain the fingerprint impressions at a county	1296
sheriff's office, municipal police department, or any other entity	1297
with the ability to make fingerprint impressions on the standard	1298
impression sheets prescribed by the superintendent. The office,	1299
department, or entity may charge the person a reasonable fee for	1300
making the impressions. The standard impression sheets the	1301
superintendent prescribes pursuant to this division may be in a	1302
tangible format, in an electronic format, or in both tangible and	1303
electronic formats.	1304

(3) Subject to division (D) of this section, the	1305
superintendent shall prescribe and charge a reasonable fee for	1306
providing a criminal records check requested under section	1307
113.041, 121.08, 173.27, 173.394, 1121.23, 1155.03, 1163.05,	1308
1315.141, 1321.53, 1321.531, 1322.03, 1322.031, 1733.47, 1761.26,	1309
2151.86, 3301.32, 3301.541, 3319.39, 3701.881, 3712.09, 3721.121,	1310
3722.151, 3772.07, 4701.08, 4715.101, 4717.061, 4725.121,	1311
4725.501, 4729.071, 4730.101, 4730.14, 4730.28, 4731.081, 4731.15,	1312
4731.171, 4731.222, 4731.281, 4731.296, 4731.531, 4732.091,	1313
4734.202, 4740.061, 4741.10, 4749.03, 4749.06, 4755.70, 4757.101,	1314
4759.061, 4760.032, 4760.06, 4761.051, 4762.031, 4762.06, 4763.05,	1315
4779.091, 5104.012, 5104.013, 5111.032, 5111.033, 5111.034,	1316
5123.081, 5126.28, 5126.281, or 5153.111 of the Revised Code. The	1317
person making a criminal records request under any of those	1318
sections shall pay the fee prescribed pursuant to this division. A	1319
person making a request under section 3701.881 of the Revised Code	1320
for a criminal records check for an applicant who may be both	1321
responsible for the care, custody, or control of a child and	1322
involved in providing direct care to an older adult shall pay one	1323
fee for the request. In the case of a request under section	1324
1121.23, 1155.03, 1163.05, 1315.141, 1733.47, 1761.26, or 5111.032	1325
of the Revised Code, the fee shall be paid in the manner specified	1326
in that section.	1327

(4) The superintendent of the bureau of criminal	1328
identification and investigation may prescribe methods of	1329
forwarding fingerprint impressions and information necessary to	1330
conduct a criminal records check, which methods shall include, but	1331
not be limited to, an electronic method.	1332

(D) A determination whether any information exists that	1333
indicates that a person previously has been convicted of or	1334
pleaded guilty to any offense listed or described in division	1335
(A)(1)(a) or (b), (A)(2)(a) or (b), (A)(3)(a) or (b), (A)(4)(a) or	1336
(b), (A)(5)(a) or (b), (A)(6)(a) or (b), (A)(7), (A)(8)(a) or (b),	1337
(A)(9)(a) or (b), (A)(10)(a) or (b), (A)(12), or (A)(14), or	1338
(A)(15) of this section, or that indicates that a person	1339
previously has been convicted of or pleaded guilty to any criminal	1340
offense in this state or any other state regarding a criminal	1341
records check of a type described in division (A)(13) of this	1342
section, and that is made by the superintendent with respect to	1343
information considered in a criminal records check in accordance	1344
with this section is valid for the person who is the subject of	1345
the criminal records check for a period of one year from the date	1346
upon which the superintendent makes the determination. During the	1347
period in which the determination in regard to a person is valid,	1348
if another request under this section is made for a criminal	1349
records check for that person, the superintendent shall provide	1350
the information that is the basis for the superintendent's initial	1351
determination at a lower fee than the fee prescribed for the	1352
initial criminal records check.	1353

(E) As used in this section:

1354

(1) "Criminal records check" means any criminal records check	1355
conducted by the superintendent of the bureau of criminal	1356
identification and investigation in accordance with division (B)	1357
of this section.	1358

(2) "Minor drug possession offense" has the same meaning as	1359
in section 2925.01 of the Revised Code.	1360

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

1361

(4) "OVI or OVUAC violation" means a violation of section	1362
4511.19 of the Revised Code or a violation of an existing or	1363
former law of this state, any other state, or the United States	1364
that is substantially equivalent to section 4511.19 of the Revised	1365
Code.	1366

Sec. 109.71. There is hereby created in the office of the	1367
attorney general the Ohio peace officer training commission. The	1368
commission shall consist of nine members appointed by the governor	1369
with the advice and consent of the senate and selected as follows:	1370
one member representing the public; two members who are incumbent	1371
sheriffs; two members who are incumbent chiefs of police; one	1372
member from the bureau of criminal identification and	1373
investigation; one member from the state highway patrol; one	1374
member who is the special agent in charge of a field office of the	1375
federal bureau of investigation in this state; and one member from	1376
the department of education, trade and industrial education	1377
services, law enforcement training.	1378

This section does not confer any arrest authority or any	1379
ability or authority to detain a person, write or issue any	1380
citation, or provide any disposition alternative, as granted under	1381
Chapter 2935. of the Revised Code.	1382

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

1383

(A) "Peace officer" means:

1384

(1) A deputy sheriff, marshal, deputy marshal, member of the	1385
organized police department of a township or municipal	1386
corporation, member of a township police district or joint	1387
township police district police force, member of a police force	1388
employed by a metropolitan housing authority under division (D) of	1389
section 3735.31 of the Revised Code, or township constable, who is	1390
commissioned and employed as a peace officer by a political	1391
subdivision of this state or by a metropolitan housing authority,	1392
and whose primary duties are to preserve the peace, to protect	1393
life and property, and to enforce the laws of this state,	1394
ordinances of a municipal corporation, resolutions of a township,	1395
or regulations of a board of county commissioners or board of	1396
township trustees, or any of those laws, ordinances, resolutions,	1397
or regulations;	1398

(2) A police officer who is employed by a railroad company	1399
and appointed and commissioned by the secretary of state pursuant	1400
to sections 4973.17 to 4973.22 of the Revised Code;	1401

(3) Employees of the department of taxation engaged in the	1402
enforcement of Chapter 5743. of the Revised Code and designated by	1403
the tax commissioner for peace officer training for purposes of	1404
the delegation of investigation powers under section 5743.45 of	1405
the Revised Code;	1406

(4) An undercover drug agent;

1407

(5) Enforcement agents of the department of public safety	1408
whom the director of public safety designates under section	1409
5502.14 of the Revised Code;	1410

(6) An employee of the department of natural resources who is	1411
a natural resources law enforcement staff officer designated	1412
pursuant to section 1501.013, a park officer designated pursuant	1413
to section 1541.10, a forest officer designated pursuant to	1414
section 1503.29, a preserve officer designated pursuant to section	1415
1517.10, a wildlife officer designated pursuant to section	1416
1531.13, or a state watercraft officer designated pursuant to	1417
section 1547.521 of the Revised Code;	1418

(7) An employee of a park district who is designated pursuant	1419
to section 511.232 or 1545.13 of the Revised Code;	1420

(8) An employee of a conservancy district who is designated	1421
pursuant to section 6101.75 of the Revised Code;	1422

(9) A police officer who is employed by a hospital that	1423
employs and maintains its own proprietary police department or	1424
security department, and who is appointed and commissioned by the	1425
secretary of state pursuant to sections 4973.17 to 4973.22 of the	1426
Revised Code;	1427

(10) Veterans' homes police officers designated under section	1428
5907.02 of the Revised Code;	1429

(11) A police officer who is employed by a qualified	1430
nonprofit corporation police department pursuant to section	1431
1702.80 of the Revised Code;	1432

(12) A state university law enforcement officer appointed	1433
under section 3345.04 of the Revised Code or a person serving as a	1434
state university law enforcement officer on a permanent basis on	1435
June 19, 1978, who has been awarded a certificate by the executive	1436
director of the Ohio peace officer training commission attesting	1437
to the person's satisfactory completion of an approved state,	1438
county, municipal, or department of natural resources peace	1439
officer basic training program;	1440

(13) A special police officer employed by the department of	1441
mental health pursuant to section 5119.14 of the Revised Code or	1442
the department of developmental disabilities pursuant to section	1443
5123.13 of the Revised Code;	1444

(14) A member of a campus police department appointed under	1445
section 1713.50 of the Revised Code;	1446

(15) A member of a police force employed by a regional	1447
transit authority under division (Y) of section 306.35 of the	1448
Revised Code;	1449

(16) Investigators appointed by the auditor of state pursuant	1450
to section 117.091 of the Revised Code and engaged in the	1451
enforcement of Chapter 117. of the Revised Code;	1452

(17) A special police officer designated by the	1453
superintendent of the state highway patrol pursuant to section	1454
5503.09 of the Revised Code or a person who was serving as a	1455
special police officer pursuant to that section on a permanent	1456
basis on October 21, 1997, and who has been awarded a certificate	1457
by the executive director of the Ohio peace officer training	1458
commission attesting to the person's satisfactory completion of an	1459
approved state, county, municipal, or department of natural	1460
resources peace officer basic training program;	1461

(18) A special police officer employed by a port authority	1462
under section 4582.04 or 4582.28 of the Revised Code or a person	1463
serving as a special police officer employed by a port authority	1464
on a permanent basis on May 17, 2000, who has been awarded a	1465
certificate by the executive director of the Ohio peace officer	1466
training commission attesting to the person's satisfactory	1467
completion of an approved state, county, municipal, or department	1468
of natural resources peace officer basic training program;	1469

(19) A special police officer employed by a municipal	1470
corporation who has been awarded a certificate by the executive	1471
director of the Ohio peace officer training commission for	1472
satisfactory completion of an approved peace officer basic	1473
training program and who is employed on a permanent basis on or	1474
after March 19, 2003, at a municipal airport, or other municipal	1475
air navigation facility, that has scheduled operations, as defined	1476
in section 119.3 of Title 14 of the Code of Federal Regulations,	1477
14 C.F.R. 119.3, as amended, and that is required to be under a	1478
security program and is governed by aviation security rules of the	1479
transportation security administration of the United States	1480
department of transportation as provided in Parts 1542. and 1544.	1481
of Title 49 of the Code of Federal Regulations, as amended;	1482

(20) A police officer who is employed by an owner or operator	1483
of an amusement park that has an average yearly attendance in	1484
excess of six hundred thousand guests and that employs and	1485
maintains its own proprietary police department or security	1486
department, and who is appointed and commissioned by a judge of	1487
the appropriate municipal court or county court pursuant to	1488
section 4973.17 of the Revised Code;	1489

(21) A police officer who is employed by a bank, savings and	1490
loan association, savings bank, credit union, or association of	1491
banks, savings and loan associations, savings banks, or credit	1492
unions, who has been appointed and commissioned by the secretary	1493
of state pursuant to sections 4973.17 to 4973.22 of the Revised	1494
Code, and who has been awarded a certificate by the executive	1495
director of the Ohio peace officer training commission attesting	1496
to the person's satisfactory completion of a state, county,	1497
municipal, or department of natural resources peace officer basic	1498
training program;	1499

(22) An investigator, as defined in section 109.541 of the	1500
Revised Code, of the bureau of criminal identification and	1501
investigation who is commissioned by the superintendent of the	1502
bureau as a special agent for the purpose of assisting law	1503
enforcement officers or providing emergency assistance to peace	1504
officers pursuant to authority granted under that section;	1505

(23) A state fire marshal law enforcement officer appointed	1506
under section 3737.22 of the Revised Code or a person serving as a	1507
state fire marshal law enforcement officer on a permanent basis on	1508
or after July 1, 1982, who has been awarded a certificate by the	1509
executive director of the Ohio peace officer training commission	1510
attesting to the person's satisfactory completion of an approved	1511
state, county, municipal, or department of natural resources peace	1512
officer basic training program;	1513

(24) A gaming agent employed under section 3772.03 of the	1514
Revised Code.	1515

(B) "Undercover drug agent" has the same meaning as in	1516
division (B)(2) of section 109.79 of the Revised Code.	1517

(C) "Crisis intervention training" means training in the use	1518
of interpersonal and communication skills to most effectively and	1519
sensitively interview victims of rape.	1520

(D) "Missing children" has the same meaning as in section	1521
2901.30 of the Revised Code.	1522

Sec. 109.77. (A) As used in this section, "felony" has the	1523
same meaning as in section 109.511 of the Revised Code.	1524

(B)(1) Notwithstanding any general, special, or local law or	1525
charter to the contrary, and except as otherwise provided in this	1526
section, no person shall receive an original appointment on a	1527
permanent basis as any of the following unless the person	1528
previously has been awarded a certificate by the executive	1529
director of the Ohio peace officer training commission attesting	1530
to the person's satisfactory completion of an approved state,	1531
county, municipal, or department of natural resources peace	1532
officer basic training program:	1533

(a) A peace officer of any county, township, municipal	1534
corporation, regional transit authority, or metropolitan housing	1535
authority;	1536

(b) A natural resources law enforcement staff officer, park	1537
officer, forest officer, preserve officer, wildlife officer, or	1538
state watercraft officer of the department of natural resources;	1539

(c) An employee of a park district under section 511.232 or	1540
1545.13 of the Revised Code;	1541

(d) An employee of a conservancy district who is designated	1542
pursuant to section 6101.75 of the Revised Code;	1543

(e) A state university law enforcement officer;

1544

(f) A special police officer employed by the department of	1545
mental health pursuant to section 5119.14 of the Revised Code or	1546
the department of developmental disabilities pursuant to section	1547
5123.13 of the Revised Code;	1548

(g) An enforcement agent of the department of public safety	1549
whom the director of public safety designates under section	1550
5502.14 of the Revised Code;	1551

(h) A special police officer employed by a port authority	1552
under section 4582.04 or 4582.28 of the Revised Code;	1553

(i) A special police officer employed by a municipal	1554
corporation at a municipal airport, or other municipal air	1555
navigation facility, that has scheduled operations, as defined in	1556
section 119.3 of Title 14 of the Code of Federal Regulations, 14	1557
C.F.R. 119.3, as amended, and that is required to be under a	1558
security program and is governed by aviation security rules of the	1559
transportation security administration of the United States	1560
department of transportation as provided in Parts 1542. and 1544.	1561
of Title 49 of the Code of Federal Regulations, as amended;	1562

(j) A gaming agent employed under section 3772.03 of the	1563
Revised Code.	1564

(2) Every person who is appointed on a temporary basis or for	1565
a probationary term or on other than a permanent basis as any of	1566
the following shall forfeit the appointed position unless the	1567
person previously has completed satisfactorily or, within the time	1568
prescribed by rules adopted by the attorney general pursuant to	1569
section 109.74 of the Revised Code, satisfactorily completes a	1570
state, county, municipal, or department of natural resources peace	1571
officer basic training program for temporary or probationary	1572
officers and is awarded a certificate by the director attesting to	1573
the satisfactory completion of the program:	1574

(a) A peace officer of any county, township, municipal	1575
corporation, regional transit authority, or metropolitan housing	1576
authority;	1577

(b) A natural resources law enforcement staff officer, park	1578
officer, forest officer, preserve officer, wildlife officer, or	1579
state watercraft officer of the department of natural resources;	1580

(c) An employee of a park district under section 511.232 or	1581
1545.13 of the Revised Code;	1582

(d) An employee of a conservancy district who is designated	1583
pursuant to section 6101.75 of the Revised Code;	1584

(e) A special police officer employed by the department of	1585
mental health pursuant to section 5119.14 of the Revised Code or	1586
the department of developmental disabilities pursuant to section	1587
5123.13 of the Revised Code;	1588

(f) An enforcement agent of the department of public safety	1589
whom the director of public safety designates under section	1590
5502.14 of the Revised Code;	1591

(g) A special police officer employed by a port authority	1592
under section 4582.04 or 4582.28 of the Revised Code;	1593

(h) A special police officer employed by a municipal	1594
corporation at a municipal airport, or other municipal air	1595
navigation facility, that has scheduled operations, as defined in	1596
section 119.3 of Title 14 of the Code of Federal Regulations, 14	1597
C.F.R. 119.3, as amended, and that is required to be under a	1598
security program and is governed by aviation security rules of the	1599
transportation security administration of the United States	1600
department of transportation as provided in Parts 1542. and 1544.	1601
of Title 49 of the Code of Federal Regulations, as amended.	1602

(3) For purposes of division (B) of this section, a state,	1603
county, municipal, or department of natural resources peace	1604
officer basic training program, regardless of whether the program	1605
is to be completed by peace officers appointed on a permanent or	1606
temporary, probationary, or other nonpermanent basis, shall	1607
include training in the handling of the offense of domestic	1608
violence, other types of domestic violence-related offenses and	1609
incidents, and protection orders and consent agreements issued or	1610
approved under section 2919.26 or 3113.31 of the Revised Code and	1611
crisis intervention training. The requirement to complete training	1612
in the handling of the offense of domestic violence, other types	1613
of domestic violence-related offenses and incidents, and	1614
protection orders and consent agreements issued or approved under	1615
section 2919.26 or 3113.31 of the Revised Code does not apply to	1616
any person serving as a peace officer on March 27, 1979, and the	1617
requirement to complete training in crisis intervention does not	1618
apply to any person serving as a peace officer on April 4, 1985.	1619
Any person who is serving as a peace officer on April 4, 1985, who	1620
terminates that employment after that date, and who subsequently	1621
is hired as a peace officer by the same or another law enforcement	1622
agency shall complete training in crisis intervention as	1623
prescribed by rules adopted by the attorney general pursuant to	1624
section 109.742 of the Revised Code. No peace officer shall have	1625
employment as a peace officer terminated and then be reinstated	1626
with intent to circumvent this section.	1627

(4) Division (B) of this section does not apply to any person	1628
serving on a permanent basis on March 28, 1985, as a park officer,	1629
forest officer, preserve officer, wildlife officer, or state	1630
watercraft officer of the department of natural resources or as an	1631
employee of a park district under section 511.232 or 1545.13 of	1632
the Revised Code, to any person serving on a permanent basis on	1633
March 6, 1986, as an employee of a conservancy district designated	1634
pursuant to section 6101.75 of the Revised Code, to any person	1635
serving on a permanent basis on January 10, 1991, as a preserve	1636
officer of the department of natural resources, to any person	1637
employed on a permanent basis on July 2, 1992, as a special police	1638
officer by the department of mental health pursuant to section	1639
5119.14 of the Revised Code or by the department of developmental	1640
disabilities pursuant to section 5123.13 of the Revised Code, to	1641
any person serving on a permanent basis on May 17, 2000, as a	1642
special police officer employed by a port authority under section	1643
4582.04 or 4582.28 of the Revised Code, to any person serving on a	1644
permanent basis on March 19, 2003, as a special police officer	1645
employed by a municipal corporation at a municipal airport or	1646
other municipal air navigation facility described in division	1647
(A)(19) of section 109.71 of the Revised Code, to any person	1648
serving on a permanent basis on June 19, 1978, as a state	1649
university law enforcement officer pursuant to section 3345.04 of	1650
the Revised Code and who, immediately prior to June 19, 1978, was	1651
serving as a special police officer designated under authority of	1652
that section, or to any person serving on a permanent basis on	1653
September 20, 1984, as a liquor control investigator, known after	1654
June 30, 1999, as an enforcement agent of the department of public	1655
safety, engaged in the enforcement of Chapters 4301. and 4303. of	1656
the Revised Code.	1657

(5) Division (B) of this section does not apply to any person	1658
who is appointed as a regional transit authority police officer	1659
pursuant to division (Y) of section 306.35 of the Revised Code if,	1660
on or before July 1, 1996, the person has completed satisfactorily	1661
an approved state, county, municipal, or department of natural	1662
resources peace officer basic training program and has been	1663
awarded a certificate by the executive director of the Ohio peace	1664
officer training commission attesting to the person's satisfactory	1665
completion of such an approved program and if, on July 1, 1996,	1666
the person is performing peace officer functions for a regional	1667
transit authority.	1668

(C) No person, after September 20, 1984, shall receive an	1669
original appointment on a permanent basis as a veterans' home	1670
police officer designated under section 5907.02 of the Revised	1671
Code unless the person previously has been awarded a certificate	1672
by the executive director of the Ohio peace officer training	1673
commission attesting to the person's satisfactory completion of an	1674
approved police officer basic training program. Every person who	1675
is appointed on a temporary basis or for a probationary term or on	1676
other than a permanent basis as a veterans' home police officer	1677
designated under section 5907.02 of the Revised Code shall forfeit	1678
that position unless the person previously has completed	1679
satisfactorily or, within one year from the time of appointment,	1680
satisfactorily completes an approved police officer basic training	1681
program.	1682

(D) No bailiff or deputy bailiff of a court of record of this	1683
state and no criminal investigator who is employed by the state	1684
public defender shall carry a firearm, as defined in section	1685
2923.11 of the Revised Code, while on duty unless the bailiff,	1686
deputy bailiff, or criminal investigator has done or received one	1687
of the following:	1688

(1) Has been awarded a certificate by the executive director	1689
of the Ohio peace officer training commission, which certificate	1690
attests to satisfactory completion of an approved state, county,	1691
or municipal basic training program for bailiffs and deputy	1692
bailiffs of courts of record and for criminal investigators	1693
employed by the state public defender that has been recommended by	1694
the Ohio peace officer training commission;	1695

(2) Has successfully completed a firearms training program	1696
approved by the Ohio peace officer training commission prior to	1697
employment as a bailiff, deputy bailiff, or criminal investigator;	1698

(3) Prior to June 6, 1986, was authorized to carry a firearm	1699
by the court that employed the bailiff or deputy bailiff or, in	1700
the case of a criminal investigator, by the state public defender	1701
and has received training in the use of firearms that the Ohio	1702
peace officer training commission determines is equivalent to the	1703
training that otherwise is required by division (D) of this	1704
section.	1705

(E)(1) Before a person seeking a certificate completes an	1706
approved peace officer basic training program, the executive	1707
director of the Ohio peace officer training commission shall	1708
request the person to disclose, and the person shall disclose, any	1709
previous criminal conviction of or plea of guilty of that person	1710
to a felony.	1711

(2) Before a person seeking a certificate completes an	1712
approved peace officer basic training program, the executive	1713
director shall request a criminal history records check on the	1714
person. The executive director shall submit the person's	1715
fingerprints to the bureau of criminal identification and	1716
investigation, which shall submit the fingerprints to the federal	1717
bureau of investigation for a national criminal history records	1718
check.	1719

Upon receipt of the executive director's request, the bureau	1720
of criminal identification and investigation and the federal	1721
bureau of investigation shall conduct a criminal history records	1722
check on the person and, upon completion of the check, shall	1723
provide a copy of the criminal history records check to the	1724
executive director. The executive director shall not award any	1725
certificate prescribed in this section unless the executive	1726
director has received a copy of the criminal history records check	1727
on the person to whom the certificate is to be awarded.	1728

(3) The executive director of the commission shall not award	1729
a certificate prescribed in this section to a person who has been	1730
convicted of or has pleaded guilty to a felony or who fails to	1731
disclose any previous criminal conviction of or plea of guilty to	1732
a felony as required under division (E)(1) of this section.	1733

(4) The executive director of the commission shall revoke the	1734
certificate awarded to a person as prescribed in this section, and	1735
that person shall forfeit all of the benefits derived from being	1736
certified as a peace officer under this section, if the person,	1737
before completion of an approved peace officer basic training	1738
program, failed to disclose any previous criminal conviction of or	1739
plea of guilty to a felony as required under division (E)(1) of	1740
this section.	1741

(F)(1) Regardless of whether the person has been awarded the	1742
certificate or has been classified as a peace officer prior to,	1743
on, or after October 16, 1996, the executive director of the Ohio	1744
peace officer training commission shall revoke any certificate	1745
that has been awarded to a person as prescribed in this section if	1746
the person does either of the following:	1747

(a) Pleads guilty to a felony committed on or after January	1748
1, 1997;	1749

(b) Pleads guilty to a misdemeanor committed on or after	1750
January 1, 1997, pursuant to a negotiated plea agreement as	1751
provided in division (D) of section 2929.43 of the Revised Code in	1752
which the person agrees to surrender the certificate awarded to	1753
the person under this section.	1754

(2) The executive director of the commission shall suspend	1755
any certificate that has been awarded to a person as prescribed in	1756
this section if the person is convicted, after trial, of a felony	1757
committed on or after January 1, 1997. The executive director	1758
shall suspend the certificate pursuant to division (F)(2) of this	1759
section pending the outcome of an appeal by the person from that	1760
conviction to the highest court to which the appeal is taken or	1761
until the expiration of the period in which an appeal is required	1762
to be filed. If the person files an appeal that results in that	1763
person's acquittal of the felony or conviction of a misdemeanor,	1764
or in the dismissal of the felony charge against that person, the	1765
executive director shall reinstate the certificate awarded to the	1766
person under this section. If the person files an appeal from that	1767
person's conviction of the felony and the conviction is upheld by	1768
the highest court to which the appeal is taken or if the person	1769
does not file a timely appeal, the executive director shall revoke	1770
the certificate awarded to the person under this section.	1771

(G)(1) If a person is awarded a certificate under this	1772
section and the certificate is revoked pursuant to division (E)(4)	1773
or (F) of this section, the person shall not be eligible to	1774
receive, at any time, a certificate attesting to the person's	1775
satisfactory completion of a peace officer basic training program.	1776

(2) The revocation or suspension of a certificate under	1777
division (E)(4) or (F) of this section shall be in accordance with	1778
Chapter 119. of the Revised Code.	1779

(H)(1) A person who was employed as a peace officer of a	1780
county, township, or municipal corporation of the state on January	1781
1, 1966, and who has completed at least sixteen years of full-time	1782
active service as such a peace officer, or equivalent service as	1783
determined by the executive director of the Ohio peace officer	1784
training commission, may receive an original appointment on a	1785
permanent basis and serve as a peace officer of a county,	1786
township, or municipal corporation, or as a state university law	1787
enforcement officer, without complying with the requirements of	1788
division (B) of this section.	1789

(2) Any person who held an appointment as a state highway	1790
trooper on January 1, 1966, may receive an original appointment on	1791
a permanent basis and serve as a peace officer of a county,	1792
township, or municipal corporation, or as a state university law	1793
enforcement officer, without complying with the requirements of	1794
division (B) of this section.	1795

(I) No person who is appointed as a peace officer of a	1796
county, township, or municipal corporation on or after April 9,	1797
1985, shall serve as a peace officer of that county, township, or	1798
municipal corporation unless the person has received training in	1799
the handling of missing children and child abuse and neglect cases	1800
from an approved state, county, township, or municipal police	1801
officer basic training program or receives the training within the	1802
time prescribed by rules adopted by the attorney general pursuant	1803
to section 109.741 of the Revised Code.	1804

(J) No part of any approved state, county, or municipal basic	1805
training program for bailiffs and deputy bailiffs of courts of	1806
record and no part of any approved state, county, or municipal	1807
basic training program for criminal investigators employed by the	1808
state public defender shall be used as credit toward the	1809
completion by a peace officer of any part of the approved state,	1810
county, or municipal peace officer basic training program that the	1811
peace officer is required by this section to complete	1812
satisfactorily.	1813

(K) This section does not apply to any member of the police	1814
department of a municipal corporation in an adjoining state	1815
serving in this state under a contract pursuant to section 737.04	1816
of the Revised Code.	1817

Sec. 109.79. (A) The Ohio peace officer training commission	1818
shall establish and conduct a training school for law enforcement	1819
officers of any political subdivision of the state or of the state	1820
public defender's office. The school shall be known as the Ohio	1821
peace officer training academy. No bailiff or deputy bailiff of a	1822
court of record of this state and no criminal investigator	1823
employed by the state public defender shall be permitted to attend	1824
the academy for training unless the employing court of the bailiff	1825
or deputy bailiff or the state public defender, whichever is	1826
applicable, has authorized the bailiff, deputy bailiff, or	1827
investigator to attend the academy.	1828

The Ohio peace officer training commission shall develop the	1829
training program, which shall include courses in both the civil	1830
and criminal functions of law enforcement officers, a course in	1831
crisis intervention with six or more hours of training, and	1832
training in the handling of missing children and child abuse and	1833
neglect cases, and shall establish rules governing qualifications	1834
for admission to the academy. The commission may require	1835
competitive examinations to determine fitness of prospective	1836
trainees, so long as the examinations or other criteria for	1837
admission to the academy are consistent with the provisions of	1838
Chapter 124. of the Revised Code.	1839

The Ohio peace officer training commission shall determine	1840
tuition costs sufficient in the aggregate to pay the costs of	1841
operating the academy. The costs of acquiring and equipping the	1842
academy shall be paid from appropriations made by the general	1843
assembly to the Ohio peace officer training commission for that	1844
purpose, from gifts or grants received for that purpose, or from	1845
fees for goods related to the academy.	1846

The Ohio peace officer training commission shall create a	1847
gaming-related curriculum for gaming agents. The Ohio peace	1848
officer training commission shall use money distributed to the	1849
Ohio peace officer training academy from the Ohio law enforcement	1850
training fund to first support the academy's training programs for	1851
gaming agents and gaming-related curriculum.	1852

The law enforcement officers, during the period of their	1853
training, shall receive compensation as determined by the	1854
political subdivision that sponsors them or, if the officer is a	1855
criminal investigator employed by the state public defender, as	1856
determined by the state public defender. The political subdivision	1857
may pay the tuition costs of the law enforcement officers they	1858
sponsor and the state public defender may pay the tuition costs of	1859
criminal investigators of that office who attend the academy.	1860

If trainee vacancies exist, the academy may train and issue	1861
certificates of satisfactory completion to peace officers who are	1862
employed by a campus police department pursuant to section 1713.50	1863
of the Revised Code, by a qualified nonprofit corporation police	1864
department pursuant to section 1702.80 of the Revised Code, or by	1865
a railroad company, who are amusement park police officers	1866
appointed and commissioned by a judge of the appropriate municipal	1867
court or county court pursuant to section 4973.17 of the Revised	1868
Code, or who are bank, savings and loan association, savings bank,	1869
credit union, or association of banks, savings and loan	1870
associations, savings banks, or credit unions, or hospital police	1871
officers appointed and commissioned by the secretary of state	1872
pursuant to sections 4973.17 to 4973.22 of the Revised Code,	1873
provided that no such officer shall be trained at the academy	1874
unless the officer meets the qualifications established for	1875
admission to the academy and the qualified nonprofit corporation	1876
police department; bank, savings and loan association, savings	1877
bank, credit union, or association of banks, savings and loan	1878
associations, savings banks, or credit unions; railroad company;	1879
hospital; or amusement park or the private college or university	1880
that established the campus police department prepays the entire	1881
cost of the training. A qualified nonprofit corporation police	1882
department; bank, savings and loan association, savings bank,	1883
credit union, or association of banks, savings and loan	1884
associations, savings banks, or credit unions; railroad company;	1885
hospital; or amusement park or a private college or university	1886
that has established a campus police department is not entitled to	1887
reimbursement from the state for any amount paid for the cost of	1888
training the bank, savings and loan association, savings bank,	1889
credit union, or association of banks, savings and loan	1890
associations, savings banks, or credit unions peace officers; the	1891
railroad company's peace officers; or the peace officers of the	1892
qualified nonprofit corporation police department, campus police	1893
department, hospital, or amusement park.	1894

The academy shall permit investigators employed by the state	1895
medical board to take selected courses that the board determines	1896
are consistent with its responsibilities for initial and	1897
continuing training of investigators as required under sections	1898
4730.26 and 4731.05 of the Revised Code. The board shall pay the	1899
entire cost of training that investigators receive at the academy.	1900

(B) As used in this section:

1901

(1) "Law enforcement officers" include any undercover drug	1902
agent, any bailiff or deputy bailiff of a court of record, and any	1903
criminal investigator who is employed by the state public	1904
defender.	1905

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

1906

(a) Is employed by a county, township, or municipal	1907
corporation for the purposes set forth in division (B)(2)(b) of	1908
this section but who is not an employee of a county sheriff's	1909
department, of a township constable, or of the police department	1910
of a municipal corporation or township;	1911

(b) In the course of the person's employment by a county,	1912
township, or municipal corporation, investigates and gathers	1913
information pertaining to persons who are suspected of violating	1914
Chapter 2925. or 3719. of the Revised Code, and generally does not	1915
wear a uniform in the performance of the person's duties.	1916

(3) "Crisis intervention training" has the same meaning as in	1917
section 109.71 of the Revised Code.	1918

(4) "Missing children" has the same meaning as in section	1919
2901.30 of the Revised Code.	1920

Sec. 121.54. As it relates in any way to state funds or	1921
public officials subject to the investigatory authority of the	1922
inspector general, the inspector general may investigate all	1923
wrongful acts or omissions that have been committed by or are	1924
being committed by any member of the Ohio casino control	1925
commission or its employees, any entity or individual regulated or	1926
licensed by the commission, or, for casino-related matters, any	1927
other contractors, vendors, or persons doing business with the	1928
state.	1929

The inspector general shall conduct a program of random	1930
review of the processing of contracts associated with the	1931
commission or any casino facility or any slot or table game	1932
operated at any casino facility. The random review program shall	1933
be designed by the inspector general. The program shall be	1934
confidential and may be altered by the inspector general at any	1935
time.	1936

All state employees and all agents, employees, licensees, and	1937
officials of all casino operators, management companies, holding	1938
companies, or gaming-related vendors shall cooperate with and	1939
provide assistance to the inspector general in the performance of	1940
any investigation conducted by the inspector general. In	1941
particular, those persons shall make their premises, equipment,	1942
personnel, books, records, and papers readily available to the	1943
inspector general. In the course of an investigation, the	1944
inspector general may question any state employee, casino	1945
operator, management company, or holding company, official, or	1946
employee, or gaming-related vendor, and any person transacting	1947
business with the commission, any casino operator, management	1948
company, holding company, the state, or a state agency on a	1949
casino-related matter. The inspector general shall take care to	1950
preserve the confidentiality of information contained in responses	1951
to questions or in books, records, or papers that are made	1952
confidential by law. In performing any investigation, the	1953
inspector general shall avoid interfering with the ongoing	1954
operations of the entities being investigated, except insofar as	1955
is reasonably necessary to successfully complete the	1956
investigation.	1957

At the conclusion of an investigation conducted by the	1958
inspector general, the inspector general shall deliver to the	1959
director of the commission, depending on the subject of the	1960
investigation, and to the governor, any case for which remedial	1961
action is necessary. The inspector general shall maintain a public	1962
record of the activities of the inspector general to the extent	1963
permitted under this section, ensuring that the rights of the	1964
parties involved in each case are protected. The inspector general	1965
shall include in the annual report required under section 121.48	1966
of the Revised Code a summary of the activities of the inspector	1967
general under this section during the previous year.	1968

No person shall disclose any information that is designated	1969
as confidential in accordance with section 121.44 of the Revised	1970
Code or any confidential information that is acquired in the	1971
course of an investigation conducted under this section to any	1972
person who is not legally entitled to disclosure of that	1973
information.	1974

As used in this section, "state agency" and "state employee"	1975
have the same meanings as in section 121.41 of the Revised Code.	1976

Sec. 121.60. As used in sections 121.60 to 121.69 of the	1977
Revised Code:	1978

(A) "Person" and "compensation" have the same meanings as in	1979
section 101.70 of the Revised Code.	1980

(B) "Expenditure" means any of the following that is made to,	1981
at the request of, for the benefit of, or on behalf of an elected	1982
executive official, the director of a department created under	1983
section 121.02 of the Revised Code, an executive agency official,	1984
or a member of the staff of any public officer or employee listed	1985
in this division:	1986

(1) A payment, distribution, loan, advance, deposit,	1987
reimbursement, or gift of money, real estate, or anything of	1988
value, including, but not limited to, food and beverages,	1989
entertainment, lodging, transportation, or honorariums;	1990

(2) A contract, promise, or agreement to make an expenditure,	1991
whether or not legally enforceable;	1992

(3) The purchase, sale, or gift of services or any other	1993
thing of value. "Expenditure" does not include a contribution,	1994
gift, or grant to a foundation or other charitable organization	1995
that is exempt from federal income taxation under subsection	1996
501(c)(3) of the Internal Revenue Code. "Expenditure" does not	1997
include the purchase, sale, or gift of services or any other thing	1998
of value that is available to the general public on the same terms	1999
as it is available to the persons listed in this division, or an	2000
offer or sale of securities to any person listed in this division	2001
that is governed by regulation D, 17 C.F.R. ~~2301.501~~230.501 to	2002
~~2301.508~~230.508, adopted under the authority of the "Securities	2003
Act of 1933," 48 Stat. 74, 15 U.S.C.A. and following, or that is	2004
governed by a comparable provision under state law.	2005

(C) "Employer" means any person who, directly or indirectly,	2006
engages an executive agency lobbyist.	2007

(D) "Engage" means to make any arrangement, and "engagement"	2008
means arrangement, whereby an individual is employed or retained	2009
for compensation to act for or on behalf of an employer to	2010
influence executive agency decisions or to conduct any executive	2011
agency lobbying activity.	2012

(E) "Financial transaction" means a transaction or activity	2013
that is conducted or undertaken for profit and arises from the	2014
joint ownership or the ownership or part ownership in common of	2015
any real or personal property or any commercial or business	2016
enterprise of whatever form or nature between the following:	2017

(1) An executive agency lobbyist, ~~his~~the executive agency	2018
lobbyist's employer, or a member of the immediate family of the	2019
executive agency lobbyist or ~~his~~the executive agency lobbyist's	2020
employer; and	2021

(2) Any elected executive official, the director of a	2022
department created under section 121.02 of the Revised Code, an	2023
executive agency official, or any member of the staff of a public	2024
officer or employee listed in division (E)(2) of this section.	2025

"Financial transaction" does not include any transaction or	2026
activity described in division (E) of this section if it is	2027
available to the general public on the same terms, or if it is an	2028
offer or sale of securities to any person listed in division	2029
(E)(2) of this section that is governed by regulation D, 17 C.F.R.	2030
~~2301.501~~230.501 to ~~2301.508~~230.508, adopted under the authority	2031
of the "Securities Act of 1933," 48 Stat. 74, 15 U.S.C.A. and	2032
following, or that is governed by a comparable provision under	2033
state law.	2034

(F) "Executive agency" means the office of an elected	2035
executive official, a department created under section 121.02 of	2036
the Revised Code, or any other state agency, department, board, or	2037
commission controlled or directed by an elected executive official	2038
or otherwise subject to ~~his~~an elected executive official's	2039
authority. "Executive agency" does not include any court, the	2040
general assembly, or the controlling board.	2041

(G) "Executive agency decision" means a decision of an	2042
executive agency regarding the expenditure of funds of the state	2043
or of an executive agency with respect to the award of a contract,	2044
grant, lease, or other financial arrangement under which such	2045
funds are distributed or allocated, or a regulatory decision of an	2046
executive agency or any board or commission of the state.	2047
"Executive agency decision" does not include either of the	2048
following:	2049

(1) A purchasing decision for which a vendor has filed a	2050
statement certifying that hethe vendor has not made campaign	2051
contributions in an amount such that section 3517.13 of the	2052
Revised Code would invalidate the decision, if that vendor has not	2053
engaged an executive agency lobbyist;	2054

(2) The award of a competitively bid contract for which bid	2055
specifications were prepared and for which at least three eligible	2056
competitive bids were received by the executive agency.	2057

(H) "Executive agency lobbyist" means any person engaged to	2058
influence executive agency decisions or to conduct executive	2059
agency lobbying activity as one of ~~his~~the person's main purposes	2060
on a regular and substantial basis. "Executive agency lobbyist"	2061
does not include an elected or appointed officer or employee of a	2062
federal or state agency, state college, state university, or	2063
political subdivision who attempts to influence or affect	2064
executive agency decisions in ~~his~~a fiduciary capacity as a	2065
representative of ~~his~~the officer's or employee's agency, college,	2066
university, or political subdivision.	2067

(I) "Executive agency lobbying activity" means contacts made	2068
to promote, oppose, or otherwise influence the outcome of an	2069
executive agency decision by direct communication with an elected	2070
executive official, the director of any department listed in	2071
section 121.02 of the Revised Code, any executive agency official,	2072
or a member of the staff of any public officer or employee listed	2073
in this division, or the Ohio casino control commission. "Lobbying	2074
activity" does not include any of the following:	2075

(1) The action of any person having a direct interest in	2076
executive agency decisions who, under Section 3 of Article I, Ohio	2077
Constitution, assembles together with other persons to consult for	2078
their common good, instructs a person listed in the first	2079
paragraph of division (I) of this section, or petitions such a	2080
person for the redress of grievances;	2081

(2) Contacts made for the sole purpose of gathering	2082
information contained in a public record;	2083

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

2084

(J) "Executive agency official" means an officer or employee	2085
of an executive agency whose principal duties are to formulate	2086
policy or to participate directly or indirectly in the	2087
preparation, review, or award of contracts, grants, leases, or	2088
other financial arrangements with an executive agency.	2089

(K) "Aggrieved party" means a party entitled to resort to a	2090
remedy.	2091

(L) "Elected executive official" means the governor,	2092
lieutenant governor, secretary of state, auditor of state,	2093
treasurer of state, and the attorney general.	2094

(M) "Staff" means any officer or employee of an executive	2095
agency whose official duties are to formulate policy and who	2096
exercises administrative or supervisory authority or who	2097
authorizes the expenditure of state funds.	2098

Sec. 126.45. (A) As used in sections 126.45 to 126.48 of the	2099
Revised Code, "state agency" means the administrative departments	2100
listed in section 121.02 of the Revised Code, the department of	2101
taxation, ~~and~~ the bureau of workers' compensation, and the Ohio	2102
casino control commission.	2103

(B) The office of internal auditing is hereby created in the	2104
office of budget and management to conduct internal audits of	2105
state agencies or divisions of state agencies to improve their	2106
operations in the areas of risk management, internal controls, and	2107
governance. The director of budget and management, with the	2108
approval of the governor, shall appoint for the office of internal	2109
auditing a chief internal auditor who meets the qualifications	2110
specified in division (C) of this section. The chief internal	2111
auditor shall serve at the director's pleasure and be responsible	2112
for the administration of the office of internal auditing	2113
consistent with sections 126.45 to 126.48 of the Revised Code.	2114

The office of internal auditing shall conduct programs for	2115
the internal auditing of state agencies. The programs shall	2116
include an annual internal audit plan, reviewed by the state audit	2117
committee, that utilizes risk assessment techniques and identifies	2118
the specific audits to be conducted during the year. The programs	2119
also shall include periodic audits of each state agency's major	2120
systems and controls, including those systems and controls	2121
pertaining to accounting, administration, and electronic data	2122
processing. Upon the request of the office of internal auditing,	2123
each state agency shall provide office employees access to all	2124
records and documents necessary for the performance of an internal	2125
audit.	2126

The director of budget and management shall assess a charge	2127
against each state agency for which the office of internal	2128
auditing conducts internal auditing programs under sections 126.45	2129
to 126.48 of the Revised Code so that the total amount of these	2130
charges is sufficient to cover the costs of the operation of the	2131
office of internal auditing.	2132

(C) The chief internal auditor of the office of internal	2133
auditing shall hold at least a bachelor's degree and be one of the	2134
following:	2135

(1) A certified internal auditor, a certified government	2136
auditing professional, or a certified public accountant, who also	2137
has held a PA registration or a CPA certificate authorized by	2138
Chapter 4701. of the Revised Code for at least four years and has	2139
at least six years of auditing experience;	2140

(2) An auditor who has held a PA registration or a CPA	2141
certificate authorized by Chapter 4701. of the Revised Code for at	2142
least four years and has at least ten years of auditing	2143
experience.	2144

(D) The chief internal auditor, subject to the direction and	2145
control of the director of budget and management, may appoint and	2146
maintain any staff necessary to carry out the duties assigned by	2147
sections 126.45 to 126.48 of the Revised Code to the office of	2148
internal auditing or to the chief internal auditor.	2149

Sec. 1705.48. Except as otherwise provided by this chapter	2150
or any other provision of the Revised Code, including, but not	2151
limited to, sections 3734.908, 5739.33, 5743.57, 5747.07, and	2152
~~5753.09~~5753.02 of the Revised Code, all of the following apply:	2153

(A) The debts, obligations, and liabilities of a limited	2154
liability company, whether arising in contract, tort, or	2155
otherwise, are solely the debts, obligations, and liabilities of	2156
the limited liability company.	2157

(B) Neither the members of the limited liability company nor	2158
any managers of the limited liability company are personally	2159
liable to satisfy any judgment, decree, or order of a court for,	2160
or are personally liable to satisfy in any other manner, a debt,	2161
obligation, or liability of the company solely by reason of being	2162
a member or manager of the limited liability company.	2163

(C) Nothing in this chapter affects any personal liability of	2164
a member of a limited liability company or any manager of a	2165
limited liability company for the member's or manager's own	2166
actions or omissions.	2167

(D) This chapter does not affect any statutory or common law	2168
of this or another state that pertains to the relationship between	2169
an individual who renders a professional service and a recipient	2170
of that service, including, but not limited to, any contract or	2171
tort liability arising out of acts or omissions committed or	2172
omitted during the course of rendering the professional service.	2173

Sec. 2915.01. As used in this chapter:

2174

(A) "Bookmaking" means the business of receiving or paying	2175
off bets.	2176

(B) "Bet" means the hazarding of anything of value upon the	2177
result of an event, undertaking, or contingency, but does not	2178
include a bona fide business risk.	2179

(C) "Scheme of chance" means a slot machine, lottery, numbers	2180
game, pool conducted for profit, or other scheme in which a	2181
participant gives a valuable consideration for a chance to win a	2182
prize, but does not include bingo, a skill-based amusement	2183
machine, or a pool not conducted for profit.	2184

(D) "Game of chance" means poker, craps, roulette, or other	2185
game in which a player gives anything of value in the hope of	2186
gain, the outcome of which is determined largely by chance, but	2187
does not include bingo.	2188

(E) "Game of chance conducted for profit" means any game of	2189
chance designed to produce income for the person who conducts or	2190
operates the game of chance, but does not include bingo.	2191

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

2192

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

2193

(2) A ticket, token, or other device representing a chance,	2194
share, or interest in a scheme of chance or evidencing a bet;	2195

(3) A deck of cards, dice, gaming table, roulette wheel, slot	2196
machine, or other apparatus designed for use in connection with a	2197
game of chance;	2198

(4) Any equipment, device, apparatus, or paraphernalia	2199
specially designed for gambling purposes;	2200

(5) Bingo supplies sold or otherwise provided, or used, in	2201
violation of this chapter.	2202

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

2203

(1) A violation of section 2915.02, 2915.03, 2915.04,	2204
2915.05, 2915.06, 2915.07, 2915.08, 2915.081, 2915.082, 2915.09,	2205
2915.091, 2915.092, 2915.10, or 2915.11 of the Revised Code;	2206

(2) A violation of an existing or former municipal ordinance	2207
or law of this or any other state or the United States	2208
substantially equivalent to any section listed in division (G)(1)	2209
of this section or a violation of section 2915.06 of the Revised	2210
Code as it existed prior to July 1, 1996;	2211

(3) An offense under an existing or former municipal	2212
ordinance or law of this or any other state or the United States,	2213
of which gambling is an element;	2214

(4) A conspiracy or attempt to commit, or complicity in	2215
committing, any offense under division (G)(1), (2), or (3) of this	2216
section.	2217

(H) Except as otherwise provided in this chapter, "charitable	2218
organization" means any tax exempt religious, educational,	2219
veteran's, fraternal, sporting, service, nonprofit medical,	2220
volunteer rescue service, volunteer firefighter's, senior	2221
citizen's, historic railroad educational, youth athletic, amateur	2222
athletic, or youth athletic park organization. An organization is	2223
tax exempt if the organization is, and has received from the	2224
internal revenue service a determination letter that currently is	2225
in effect stating that the organization is, exempt from federal	2226
income taxation under subsection 501(a) and described in	2227
subsection 501(c)(3), 501(c)(4), 501(c)(8), 501(c)(10), or	2228
501(c)(19) of the Internal Revenue Code, or if the organization is	2229
a sporting organization that is exempt from federal income	2230
taxation under subsection 501(a) and is described in subsection	2231
501(c)(7) of the Internal Revenue Code. To qualify as a charitable	2232
organization, an organization, except a volunteer rescue service	2233
or volunteer firefighter's organization, shall have been in	2234
continuous existence as such in this state for a period of two	2235
years immediately preceding either the making of an application	2236
for a bingo license under section 2915.08 of the Revised Code or	2237
the conducting of any game of chance as provided in division (D)	2238
of section 2915.02 of the Revised Code. A charitable organization	2239
that is exempt from federal income taxation under subsection	2240
501(a) and described in subsection 501(c)(3) of the Internal	2241
Revenue Code and that is created by a veteran's organization, a	2242
fraternal organization, or a sporting organization does not have	2243
to have been in continuous existence as such in this state for a	2244
period of two years immediately preceding either the making of an	2245
application for a bingo license under section 2915.08 of the	2246
Revised Code or the conducting of any game of chance as provided	2247
in division (D) of section 2915.02 of the Revised Code.	2248

(I) "Religious organization" means any church, body of	2249
communicants, or group that is not organized or operated for	2250
profit and that gathers in common membership for regular worship	2251
and religious observances.	2252

(J) "Educational organization" means any organization within	2253
this state that is not organized for profit, the primary purpose	2254
of which is to educate and develop the capabilities of individuals	2255
through instruction by means of operating or contributing to the	2256
support of a school, academy, college, or university.	2257

(K) "Veteran's organization" means any individual post or	2258
state headquarters of a national veteran's association or an	2259
auxiliary unit of any individual post of a national veteran's	2260
association, which post, state headquarters, or auxiliary unit ~~has~~	2261
~~been in continuous existence in this state for at least two years~~	2262
~~and~~is incorporated as a nonprofit corporation and either has	2263
received a letter from the state headquarters of the national	2264
veteran's association indicating that the individual post or	2265
auxiliary unit is in good standing with the national veteran's	2266
association or has received a letter from the national veteran's	2267
association indicating that the state headquarters is in good	2268
standing with the national veteran's association. As used in this	2269
division, "national veteran's association" means any veteran's	2270
association that has been in continuous existence as such for a	2271
period of at least five years and either is incorporated by an act	2272
of the United States congress or has a national dues-paying	2273
membership of at least five thousand persons.	2274

(L) "Volunteer firefighter's organization" means any	2275
organization of volunteer firefighters, as defined in section	2276
146.01 of the Revised Code, that is organized and operated	2277
exclusively to provide financial support for a volunteer fire	2278
department or a volunteer fire company and that is recognized or	2279
ratified by a county, municipal corporation, or township.	2280

(M) "Fraternal organization" means any society, order, state	2281
headquarters, or association within this state, except a college	2282
or high school fraternity, that is not organized for profit, that	2283
is a branch, lodge, or chapter of a national or state	2284
organization, that exists exclusively for the common business or	2285
sodality of its members~~, and that has been in continuous existence~~	2286
~~in this state for a period of five years~~.	2287

(N) "Volunteer rescue service organization" means any	2288
organization of volunteers organized to function as an emergency	2289
medical service organization, as defined in section 4765.01 of the	2290
Revised Code.	2291

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

2292

(1) Any organization, not organized for profit, that is	2293
organized and operated exclusively to provide, or to contribute to	2294
the support of organizations or institutions organized and	2295
operated exclusively to provide, medical and therapeutic services	2296
for persons who are crippled, born with birth defects, or have any	2297
other mental or physical defect or those organized and operated	2298
exclusively to protect, or to contribute to the support of	2299
organizations or institutions organized and operated exclusively	2300
to protect, animals from inhumane treatment or provide immediate	2301
shelter to victims of domestic violence;	2302

(2) Any organization that is described in subsection	2303
509(a)(1), 509(a)(2), or 509(a)(3) of the Internal Revenue Code	2304
and is either a governmental unit or an organization that is tax	2305
exempt under subsection 501(a) and described in subsection	2306
501(c)(3) of the Internal Revenue Code and that is an	2307
organization, not organized for profit, that is organized and	2308
operated primarily to provide, or to contribute to the support of	2309
organizations or institutions organized and operated primarily to	2310
provide, medical and therapeutic services for persons who are	2311
crippled, born with birth defects, or have any other mental or	2312
physical defect.	2313

(P) "Nonprofit medical organization" means either of the	2314
following:	2315

(1) Any organization that has been incorporated as a	2316
nonprofit corporation for at least five years and that has	2317
continuously operated and will be operated exclusively to provide,	2318
or to contribute to the support of organizations or institutions	2319
organized and operated exclusively to provide, hospital, medical,	2320
research, or therapeutic services for the public;	2321

(2) Any organization that is described and qualified under	2322
subsection 501(c)(3) of the Internal Revenue Code, that has been	2323
incorporated as a nonprofit corporation for at least five years,	2324
and that has continuously operated and will be operated primarily	2325
to provide, or to contribute to the support of organizations or	2326
institutions organized and operated primarily to provide,	2327
hospital, medical, research, or therapeutic services for the	2328
public.	2329

(Q) "Senior citizen's organization" means any private	2330
organization, not organized for profit, that is organized and	2331
operated exclusively to provide recreational or social services	2332
for persons who are fifty-five years of age or older and that is	2333
described and qualified under subsection 501(c)(3) of the Internal	2334
Revenue Code.	2335

(R) "Charitable bingo game" means any bingo game described in	2336
division (S)(1) or (2) of this section that is conducted by a	2337
charitable organization that has obtained a license pursuant to	2338
section 2915.08 of the Revised Code and the proceeds of which are	2339
used for a charitable purpose.	2340

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

2341

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

2342

(a) The participants use bingo cards or sheets, including	2343
paper formats and electronic representation or image formats, that	2344
are divided into twenty-five spaces arranged in five horizontal	2345
and five vertical rows of spaces, with each space, except the	2346
central space, being designated by a combination of a letter and a	2347
number and with the central space being designated as a free	2348
space.	2349

(b) The participants cover the spaces on the bingo cards or	2350
sheets that correspond to combinations of letters and numbers that	2351
are announced by a bingo game operator.	2352

(c) A bingo game operator announces combinations of letters	2353
and numbers that appear on objects that a bingo game operator	2354
selects by chance, either manually or mechanically, from a	2355
receptacle that contains seventy-five objects at the beginning of	2356
each game, each object marked by a different combination of a	2357
letter and a number that corresponds to one of the seventy-five	2358
possible combinations of a letter and a number that can appear on	2359
the bingo cards or sheets.	2360

(d) The winner of the bingo game includes any participant who	2361
properly announces during the interval between the announcements	2362
of letters and numbers as described in division (S)(1)(c) of this	2363
section, that a predetermined and preannounced pattern of spaces	2364
has been covered on a bingo card or sheet being used by the	2365
participant.	2366

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

2367

(T) "Conduct" means to back, promote, organize, manage, carry	2368
on, sponsor, or prepare for the operation of bingo or a game of	2369
chance.	2370

(U) "Bingo game operator" means any person, except security	2371
personnel, who performs work or labor at the site of bingo,	2372
including, but not limited to, collecting money from participants,	2373
handing out bingo cards or sheets or objects to cover spaces on	2374
bingo cards or sheets, selecting from a receptacle the objects	2375
that contain the combination of letters and numbers that appear on	2376
bingo cards or sheets, calling out the combinations of letters and	2377
numbers, distributing prizes, selling or redeeming instant bingo	2378
tickets or cards, supervising the operation of a punch board,	2379
selling raffle tickets, selecting raffle tickets from a receptacle	2380
and announcing the winning numbers in a raffle, and preparing,	2381
selling, and serving food or beverages.	2382

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

2383

(W) "Bingo session" means a period that includes both of the	2384
following:	2385

(1) Not to exceed five continuous hours for the conduct of	2386
one or more games described in division (S)(1) of this section,	2387
instant bingo, and seal cards;	2388

(2) A period for the conduct of instant bingo and seal cards	2389
for not more than two hours before and not more than two hours	2390
after the period described in division (W)(1) of this section.	2391

(X) "Gross receipts" means all money or assets, including	2392
admission fees, that a person receives from bingo without the	2393
deduction of any amounts for prizes paid out or for the expenses	2394
of conducting bingo. "Gross receipts" does not include any money	2395
directly taken in from the sale of food or beverages by a	2396
charitable organization conducting bingo, or by a bona fide	2397
auxiliary unit or society of a charitable organization conducting	2398
bingo, provided all of the following apply:	2399

(1) The auxiliary unit or society has been in existence as a	2400
bona fide auxiliary unit or society of the charitable organization	2401
for at least two years prior to conducting bingo.	2402

(2) The person who purchases the food or beverage receives	2403
nothing of value except the food or beverage and items customarily	2404
received with the purchase of that food or beverage.	2405

(3) The food and beverages are sold at customary and	2406
reasonable prices.	2407

(Y) "Security personnel" includes any person who either is a	2408
sheriff, deputy sheriff, marshal, deputy marshal, township	2409
constable, or member of an organized police department of a	2410
municipal corporation or has successfully completed a peace	2411
officer's training course pursuant to sections 109.71 to 109.79 of	2412
the Revised Code and who is hired to provide security for the	2413
premises on which bingo is conducted.	2414

(Z) "Charitable purpose" means that the net profit of bingo,	2415
other than instant bingo, is used by, or is given, donated, or	2416
otherwise transferred to, any of the following:	2417

(1) Any organization that is described in subsection	2418
509(a)(1), 509(a)(2), or 509(a)(3) of the Internal Revenue Code	2419
and is either a governmental unit or an organization that is tax	2420
exempt under subsection 501(a) and described in subsection	2421
501(c)(3) of the Internal Revenue Code;	2422

(2) A veteran's organization that is a post, chapter, or	2423
organization of veterans, or an auxiliary unit or society of, or a	2424
trust or foundation for, any such post, chapter, or organization	2425
organized in the United States or any of its possessions, at least	2426
seventy-five per cent of the members of which are veterans and	2427
substantially all of the other members of which are individuals	2428
who are spouses, widows, or widowers of veterans, or such	2429
individuals, provided that no part of the net earnings of such	2430
post, chapter, or organization inures to the benefit of any	2431
private shareholder or individual, and further provided that the	2432
net profit is used by the post, chapter, or organization for the	2433
charitable purposes set forth in division (B)(12) of section	2434
5739.02 of the Revised Code, is used for awarding scholarships to	2435
or for attendance at an institution mentioned in division (B)(12)	2436
of section 5739.02 of the Revised Code, is donated to a	2437
governmental agency, or is used for nonprofit youth activities,	2438
the purchase of United States or Ohio flags that are donated to	2439
schools, youth groups, or other bona fide nonprofit organizations,	2440
promotion of patriotism, or disaster relief;	2441

(3) A fraternal organization that has been in continuous	2442
existence in this state for fifteen years and that uses the net	2443
profit exclusively for religious, charitable, scientific,	2444
literary, or educational purposes, or for the prevention of	2445
cruelty to children or animals, if contributions for such use	2446
would qualify as a deductible charitable contribution under	2447
subsection 170 of the Internal Revenue Code;	2448

(4) A volunteer firefighter's organization that uses the net	2449
profit for the purposes set forth in division (L) of this section.	2450

(AA) "Internal Revenue Code" means the "Internal Revenue Code	2451
of 1986," 100 Stat. 2085, 26 U.S.C. 1, as now or hereafter	2452
amended.	2453

(BB) "Youth athletic organization" means any organization,	2454
not organized for profit, that is organized and operated	2455
exclusively to provide financial support to, or to operate,	2456
athletic activities for persons who are twenty-one years of age or	2457
younger by means of sponsoring, organizing, operating, or	2458
contributing to the support of an athletic team, club, league, or	2459
association.	2460

(CC) "Youth athletic park organization" means any	2461
organization, not organized for profit, that satisfies both of the	2462
following:	2463

(1) It owns, operates, and maintains playing fields that	2464
satisfy both of the following:	2465

(a) The playing fields are used at least one hundred days per	2466
year for athletic activities by one or more organizations, not	2467
organized for profit, each of which is organized and operated	2468
exclusively to provide financial support to, or to operate,	2469
athletic activities for persons who are eighteen years of age or	2470
younger by means of sponsoring, organizing, operating, or	2471
contributing to the support of an athletic team, club, league, or	2472
association.	2473

(b) The playing fields are not used for any profit-making	2474
activity at any time during the year.	2475

(2) It uses the proceeds of bingo it conducts exclusively for	2476
the operation, maintenance, and improvement of its playing fields	2477
of the type described in division (CC)(1) of this section.	2478

(DD) "Amateur athletic organization" means any organization,	2479
not organized for profit, that is organized and operated	2480
exclusively to provide financial support to, or to operate,	2481
athletic activities for persons who are training for amateur	2482
athletic competition that is sanctioned by a national governing	2483
body as defined in the "Amateur Sports Act of 1978," 90 Stat.	2484
3045, 36 U.S.C.A. 373.	2485

(EE) "Bingo supplies" means bingo cards or sheets; instant	2486
bingo tickets or cards; electronic bingo aids; raffle tickets;	2487
punch boards; seal cards; instant bingo ticket dispensers; and	2488
devices for selecting or displaying the combination of bingo	2489
letters and numbers or raffle tickets. Items that are "bingo	2490
supplies" are not gambling devices if sold or otherwise provided,	2491
and used, in accordance with this chapter. For purposes of this	2492
chapter, "bingo supplies" are not to be considered equipment used	2493
to conduct a bingo game.	2494

(FF) "Instant bingo" means a form of bingo that uses folded	2495
or banded tickets or paper cards with perforated break-open tabs,	2496
a face of which is covered or otherwise hidden from view to	2497
conceal a number, letter, or symbol, or set of numbers, letters,	2498
or symbols, some of which have been designated in advance as prize	2499
winners. "Instant bingo" includes seal cards. "Instant bingo" does	2500
not include any device that is activated by the insertion of a	2501
coin, currency, token, or an equivalent, and that contains as one	2502
of its components a video display monitor that is capable of	2503
displaying numbers, letters, symbols, or characters in winning or	2504
losing combinations.	2505

(GG) "Seal card" means a form of instant bingo that uses	2506
instant bingo tickets in conjunction with a board or placard that	2507
contains one or more seals that, when removed or opened, reveal	2508
predesignated winning numbers, letters, or symbols.	2509

(HH) "Raffle" means a form of bingo in which the one or more	2510
prizes are won by one or more persons who have purchased a raffle	2511
ticket. The one or more winners of the raffle are determined by	2512
drawing a ticket stub or other detachable section from a	2513
receptacle containing ticket stubs or detachable sections	2514
corresponding to all tickets sold for the raffle.	2515

(II) "Punch board" means a board containing a number of holes	2516
or receptacles of uniform size in which are placed, mechanically	2517
and randomly, serially numbered slips of paper that may be punched	2518
or drawn from the hole or receptacle when used in conjunction with	2519
instant bingo. A player may punch or draw the numbered slips of	2520
paper from the holes or receptacles and obtain the prize	2521
established for the game if the number drawn corresponds to a	2522
winning number or, if the punch board includes the use of a seal	2523
card, a potential winning number.	2524

(JJ) "Gross profit" means gross receipts minus the amount	2525
actually expended for the payment of prize awards.	2526

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

2527

(LL) "Expenses" means the reasonable amount of gross profit	2528
actually expended for all of the following:	2529

(1) The purchase or lease of bingo supplies;

2530

(2) The annual license fee required under section 2915.08 of	2531
the Revised Code;	2532

(3) Bank fees and service charges for a bingo session or game	2533
account described in section 2915.10 of the Revised Code;	2534

(4) Audits and accounting services;

2535

(5) Safes;

2536

(6) Cash registers;

2537

(7) Hiring security personnel;

2538

(8) Advertising bingo;

2539

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

2540

(10) Tables and chairs;

2541

(11) Expenses for maintaining and operating a charitable	2542
organization's facilities, including, but not limited to, a post	2543
home, club house, lounge, tavern, or canteen and any grounds	2544
attached to the post home, club house, lounge, tavern, or canteen;	2545

(12) Payment of real property taxes and assessments that are	2546
levied on a premises on which bingo is conducted;	2547

(13) Any other product or service directly related to the	2548
conduct of bingo that is authorized in rules adopted by the	2549
attorney general under division (B)(1) of section 2915.08 of the	2550
Revised Code.	2551

(MM) "Person" has the same meaning as in section 1.59 of the	2552
Revised Code and includes any firm or any other legal entity,	2553
however organized.	2554

(NN) "Revoke" means to void permanently all rights and	2555
privileges of the holder of a license issued under section	2556
2915.08, 2915.081, or 2915.082 of the Revised Code or a charitable	2557
gaming license issued by another jurisdiction.	2558

(OO) "Suspend" means to interrupt temporarily all rights and	2559
privileges of the holder of a license issued under section	2560
2915.08, 2915.081, or 2915.082 of the Revised Code or a charitable	2561
gaming license issued by another jurisdiction.	2562

(PP) "Distributor" means any person who purchases or obtains	2563
bingo supplies and who does either of the following:	2564

(1) Sells, offers for sale, or otherwise provides or offers	2565
to provide the bingo supplies to another person for use in this	2566
state;	2567

(2) Modifies, converts, adds to, or removes parts from the	2568
bingo supplies to further their promotion or sale for use in this	2569
state.	2570

(QQ) "Manufacturer" means any person who assembles completed	2571
bingo supplies from raw materials, other items, or subparts or who	2572
modifies, converts, adds to, or removes parts from bingo supplies	2573
to further their promotion or sale.	2574

(RR) "Gross annual revenues" means the annual gross receipts	2575
derived from the conduct of bingo described in division (S)(1) of	2576
this section plus the annual net profit derived from the conduct	2577
of bingo described in division (S)(2) of this section.	2578

(SS) "Instant bingo ticket dispenser" means a mechanical	2579
device that dispenses an instant bingo ticket or card as the sole	2580
item of value dispensed and that has the following	2581
characteristics:	2582

(1) It is activated upon the insertion of United States	2583
currency.	2584

(2) It performs no gaming functions.

2585

(3) It does not contain a video display monitor or generate	2586
noise.	2587

(4) It is not capable of displaying any numbers, letters,	2588
symbols, or characters in winning or losing combinations.	2589

(5) It does not simulate or display rolling or spinning	2590
reels.	2591

(6) It is incapable of determining whether a dispensed bingo	2592
ticket or card is a winning or nonwinning ticket or card and	2593
requires a winning ticket or card to be paid by a bingo game	2594
operator.	2595

(7) It may provide accounting and security features to aid in	2596
accounting for the instant bingo tickets or cards it dispenses.	2597

(8) It is not part of an electronic network and is not	2598
interactive.	2599

(9) The insertion of tickets or cards into the device and the	2600
removal of currency from the device that has been inserted into	2601
the device are controlled by two separate keys that are controlled	2602
by two separate individuals.	2603

(TT)(1) "Electronic bingo aid" means an electronic device	2604
used by a participant to monitor bingo cards or sheets purchased	2605
at the time and place of a bingo session and that does all of the	2606
following:	2607

(a) It provides a means for a participant to input numbers	2608
and letters announced by a bingo caller.	2609

(b) It compares the numbers and letters entered by the	2610
participant to the bingo faces previously stored in the memory of	2611
the device.	2612

2613

(2) "Electronic bingo aid" does not include any device into	2614
which a coin, currency, token, or an equivalent is inserted to	2615
activate play.	2616

(UU) "Deal of instant bingo tickets" means a single game of	2617
instant bingo tickets all with the same serial number.	2618

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

2619

(a) Any mechanical, electronic, video, or digital device that	2620
is capable of accepting anything of value, directly or indirectly,	2621
from or on behalf of a player who gives the thing of value in the	2622
hope of gain;	2623

(b) Any mechanical, electronic, video, or digital device that	2624
is capable of accepting anything of value, directly or indirectly,	2625
from or on behalf of a player to conduct ~~or dispense~~ bingo or a	2626
scheme or game of chance.	2627

(2) "Slot machine" does not include a skill-based amusement	2628
machine or an instant bingo ticket dispenser.	2629

(WW) "Net profit from the proceeds of the sale of instant	2630
bingo" means gross profit minus the ordinary, necessary, and	2631
reasonable expense expended for the purchase of instant bingo	2632
supplies.	2633

(XX) "Charitable instant bingo organization" means an	2634
organization that is exempt from federal income taxation under	2635
subsection 501(a) and described in subsection 501(c)(3) of the	2636
Internal Revenue Code and is a charitable organization as defined	2637
in this section. A "charitable instant bingo organization" does	2638
not include a charitable organization that is exempt from federal	2639
income taxation under subsection 501(a) and described in	2640
subsection 501(c)(3) of the Internal Revenue Code and that is	2641
created by a veteran's organization, a fraternal organization, or	2642
a sporting organization in regards to bingo conducted or assisted	2643
by a veteran's organization, a fraternal organization, or a	2644
sporting organization pursuant to section 2915.13 of the Revised	2645
Code.	2646

(YY) "Game flare" means the board or placard that accompanies	2647
each deal of instant bingo tickets and that has printed on or	2648
affixed to it the following information for the game:	2649

(1) The name of the game;

2650

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

2651

(3) The form number;

2652

(4) The ticket count;

2653

(5) The prize structure, including the number of winning	2654
instant bingo tickets by denomination and the respective winning	2655
symbol or number combinations for the winning instant bingo	2656
tickets;	2657

(6) The cost per play;

2658

(7) The serial number of the game.

2659

(ZZ) "Historic railroad educational organization" means an	2660
organization that is exempt from federal income taxation under	2661
subsection 501(a) and described in subsection 501(c)(3) of the	2662
Internal Revenue Code, that owns in fee simple the tracks and the	2663
right of way of a historic railroad that the organization restores	2664
or maintains and on which the organization provides excursions as	2665
part of a program to promote tourism and educate visitors	2666
regarding the role of railroad transportation in Ohio history, and	2667
that received as donations from a charitable organization that	2668
holds a license to conduct bingo under this chapter an amount	2669
equal to at least fifty per cent of that licensed charitable	2670
organization's net proceeds from the conduct of bingo during each	2671
of the five years preceding June 30, 2003. "Historic railroad"	2672
means all or a portion of the tracks and right-of-way of a	2673
railroad that was owned and operated by a for-profit common	2674
carrier in this state at any time prior to January 1, 1950.	2675

(AAA)(1) "Skill-based amusement machine" means a mechanical,	2676
video, digital, or electronic device that rewards the player or	2677
players, if at all, only with merchandise prizes or with	2678
redeemable vouchers redeemable only for merchandise prizes,	2679
provided that with respect to rewards for playing the game all of	2680
the following apply:	2681

(a) The wholesale value of a merchandise prize awarded as a	2682
result of the single play of a machine does not exceed ten	2683
dollars;	2684

(b) Redeemable vouchers awarded for any single play of a	2685
machine are not redeemable for a merchandise prize with a	2686
wholesale value of more than ten dollars;	2687

(c) Redeemable vouchers are not redeemable for a merchandise	2688
prize that has a wholesale value of more than ten dollars times	2689
the fewest number of single plays necessary to accrue the	2690
redeemable vouchers required to obtain that prize; and	2691

(d) Any redeemable vouchers or merchandise prizes are	2692
distributed at the site of the skill-based amusement machine at	2693
the time of play.	2694

(2) A device shall not be considered a skill-based amusement	2695
machine and shall be considered a slot machine if it pays cash or	2696
one or more of the following apply:	2697

(a) The ability of a player to succeed at the game is	2698
impacted by the number or ratio of prior wins to prior losses of	2699
players playing the game.	2700

(b) Any reward of redeemable vouchers is not based solely on	2701
the player achieving the object of the game or the player's score;	2702

(c) The outcome of the game, or the value of the redeemable	2703
voucher or merchandise prize awarded for winning the game, can be	2704
controlled by a source other than any player playing the game.	2705

(d) The success of any player is or may be determined by a	2706
chance event that cannot be altered by player actions.	2707

(e) The ability of any player to succeed at the game is	2708
determined by game features not visible or known to the player.	2709

(f) The ability of the player to succeed at the game is	2710
impacted by the exercise of a skill that no reasonable player	2711
could exercise.	2712

(3) All of the following apply to any machine that is	2713
operated as described in division (AAA)(1) of this section:	2714

(a) As used in this section, "game" and "play" mean one event	2715
from the initial activation of the machine until the results of	2716
play are determined without payment of additional consideration.	2717
An individual utilizing a machine that involves a single game,	2718
play, contest, competition, or tournament may be awarded	2719
redeemable vouchers or merchandise prizes based on the results of	2720
play.	2721

(b) Advance play for a single game, play, contest,	2722
competition, or tournament participation may be purchased. The	2723
cost of the contest, competition, or tournament participation may	2724
be greater than a single noncontest, competition, or tournament	2725
play.	2726

(c) To the extent that the machine is used in a contest,	2727
competition, or tournament, that contest, competition, or	2728
tournament has a defined starting and ending date and is open to	2729
participants in competition for scoring and ranking results toward	2730
the awarding of redeemable vouchers or merchandise prizes that are	2731
stated prior to the start of the contest, competition, or	2732
tournament.	2733

(4) For purposes of division (AAA)(1) of this section, the	2734
mere presence of a device, such as a pin-setting, ball-releasing,	2735
or scoring mechanism, that does not contribute to or affect the	2736
outcome of the play of the game does not make the device a	2737
skill-based amusement machine.	2738

(BBB) "Merchandise prize" means any item of value, but shall	2739
not include any of the following:	2740

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

2741

(2) Plays on games of chance, state lottery tickets, bingo,	2742
or instant bingo;	2743

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

2744

(4) A redeemable voucher that is redeemable for any of the	2745
items listed in division (BBB)(1), (2), or (3) of this section.	2746

(CCC) "Redeemable voucher" means any ticket, token, coupon,	2747
receipt, or other noncash representation of value.	2748

(DDD) "Pool not conducted for profit" means a scheme in which	2749
a participant gives a valuable consideration for a chance to win a	2750
prize and the total amount of consideration wagered is distributed	2751
to a participant or participants.	2752

(EEE) "Sporting organization" means a hunting, fishing, or	2753
trapping organization, other than a college or high school	2754
fraternity or sorority, that is not organized for profit, that is	2755
affiliated with a state or national sporting organization,	2756
including but not limited to, the Ohio league of sportsmen, and	2757
that has been in continuous existence in this state for a period	2758
of three years.	2759

(FFF) "Community action agency" has the same meaning as in	2760
section 122.66 of the Revised Code.	2761

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

2762

(1) Engage in bookmaking, or knowingly engage in conduct that	2763
facilitates bookmaking;	2764

(2) Establish, promote, or operate or knowingly engage in	2765
conduct that facilitates any game of chance conducted for profit	2766
or any scheme of chance;	2767

(3) Knowingly procure, transmit, exchange, or engage in	2768
conduct that facilitates the procurement, transmission, or	2769
exchange of information for use in establishing odds or	2770
determining winners in connection with bookmaking or with any game	2771
of chance conducted for profit or any scheme of chance;	2772

(4) Engage in betting or in playing any scheme or game of	2773
chance as a substantial source of income or livelihood;	2774

(5) With purpose to violate division (A)(1), (2), (3), or (4)	2775
of this section, acquire, possess, control, or operate any	2776
gambling device.	2777

(B) For purposes of division (A)(1) of this section, a person	2778
facilitates bookmaking if the person in any way knowingly aids an	2779
illegal bookmaking operation, including, without limitation,	2780
placing a bet with a person engaged in or facilitating illegal	2781
bookmaking. For purposes of division (A)(2) of this section, a	2782
person facilitates a game of chance conducted for profit or a	2783
scheme of chance if the person in any way knowingly aids in the	2784
conduct or operation of any such game or scheme, including,	2785
without limitation, playing any such game or scheme.	2786

(C) This section does not prohibit conduct in connection with	2787
gambling expressly permitted by law.	2788

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

2789

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

2790

(a) The games of chance are not craps for money or roulette	2791
for money.	2792

(b) The games of chance are conducted by a charitable	2793
organization that is, and has received from the internal revenue	2794
service a determination letter that is currently in effect,	2795
stating that the organization is, exempt from federal income	2796
taxation under subsection 501(a) and described in subsection	2797
501(c)(3) of the Internal Revenue Code.	2798

(c) The games of chance are conducted at festivals of the	2799
charitable organization that are conducted either for a period of	2800
four consecutive days or less and not more than twice a year or	2801
for a period of five consecutive days not more than once a year,	2802
and are conducted on premises owned by the charitable organization	2803
for a period of no less than one year immediately preceding the	2804
conducting of the games of chance, on premises leased from a	2805
governmental unit, or on premises that are leased from a veteran's	2806
or fraternal organization and that have been owned by the lessor	2807
veteran's or fraternal organization for a period of no less than	2808
one year immediately preceding the conducting of the games of	2809
chance.	2810

A charitable organization shall not lease premises from a	2811
veteran's or fraternal organization to conduct a festival	2812
described in division (D)(1)(c) of this section if the veteran's	2813
or fraternal organization already has leased the premises ~~four~~	2814
twelve times during the preceding year to charitable organizations	2815
for that purpose. If a charitable organization leases premises	2816
from a veteran's or fraternal organization to conduct a festival	2817
described in division (D)(1)(c) of this section, the charitable	2818
organization shall not pay a rental rate for the premises per day	2819
of the festival that exceeds the rental rate per bingo session	2820
that a charitable organization may pay under division (B)(1) of	2821
section 2915.09 of the Revised Code when it leases premises from	2822
another charitable organization to conduct bingo games.	2823

(d) All of the money or assets received from the games of	2824
chance after deduction only of prizes paid out during the conduct	2825
of the games of chance are used by, or given, donated, or	2826
otherwise transferred to, any organization that is described in	2827
subsection 509(a)(1), 509(a)(2), or 509(a)(3) of the Internal	2828
Revenue Code and is either a governmental unit or an organization	2829
that is tax exempt under subsection 501(a) and described in	2830
subsection 501(c)(3) of the Internal Revenue Code;	2831

(e) The games of chance are not conducted during, or within	2832
ten hours of, a bingo game conducted for amusement purposes only	2833
pursuant to section 2915.12 of the Revised Code.	2834

No person shall receive any commission, wage, salary, reward,	2835
tip, donation, gratuity, or other form of compensation, directly	2836
or indirectly, for operating or assisting in the operation of any	2837
game of chance.	2838

(2) Any tag fishing tournament operated under a permit issued	2839
under section 1533.92 of the Revised Code, as "tag fishing	2840
tournament" is defined in section 1531.01 of the Revised Code;	2841

(3) Bingo conducted by a charitable organization that holds a	2842
license issued under section 2915.08 of the Revised Code.	2843

(E) Division (D) of this section shall not be construed to	2844
authorize the sale, lease, or other temporary or permanent	2845
transfer of the right to conduct games of chance, as granted by	2846
that division, by any charitable organization that is granted that	2847
right.	2848

(F) Whoever violates this section is guilty of gambling, a	2849
misdemeanor of the first degree. If the offender previously has	2850
been convicted of any gambling offense, gambling is a felony of	2851
the fifth degree.	2852

Sec. 2915.091. (A) No charitable organization that conducts	2853
instant bingo shall do any of the following:	2854

(1) Fail to comply with the requirements of divisions (A)(1),	2855
(2), and (3) of section 2915.09 of the Revised Code;	2856

(2) Conduct instant bingo unless either of the following	2857
~~apply~~applies:	2858

(a) That organization is, and has received from the internal	2859
revenue service a determination letter that is currently in effect	2860
stating that the organization is, exempt from federal income	2861
taxation under subsection 501(a), is described in subsection	2862
501(c)(3) of the Internal Revenue Code, is a charitable	2863
organization as defined in section 2915.01 of the Revised Code, is	2864
in good standing in the state pursuant to section 2915.08 of the	2865
Revised Code, and is in compliance with Chapter 1716. of the	2866
Revised Code;	2867

(b) That organization is, and has received from the internal	2868
revenue service a determination letter that is currently in effect	2869
stating that the organization is, exempt from federal income	2870
taxation under subsection 501(a), is described in subsection	2871
501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19) or is a veteran's	2872
organization described in subsection 501(c)(4) of the Internal	2873
Revenue Code, and conducts instant bingo under section 2915.13 of	2874
the Revised Code.	2875

(3) Conduct instant bingo on any day, at any time, or at any	2876
premises not specified on the organization's license issued	2877
pursuant to section 2915.08 of the Revised Code;	2878

(4) Permit any person whom the organization knows or should	2879
have known has been convicted of a felony or gambling offense in	2880
any jurisdiction to be a bingo game operator in the conduct of	2881
instant bingo;	2882

(5) Purchase or lease supplies used to conduct instant bingo	2883
or punch board games from any person except a distributor licensed	2884
under section 2915.081 of the Revised Code;	2885

(6) Sell or provide any instant bingo ticket or card for a	2886
price different from the price printed on it by the manufacturer	2887
on either the instant bingo ticket or card or on the game flare;	2888

(7) Sell an instant bingo ticket or card to a person under	2889
eighteen years of age;	2890

(8) Fail to keep unsold instant bingo tickets or cards for	2891
less than three years;	2892

(9) Pay any compensation to a bingo game operator for	2893
conducting instant bingo that is conducted by the organization or	2894
for preparing, selling, or serving food or beverages at the site	2895
of the instant bingo game, permit any auxiliary unit or society of	2896
the organization to pay compensation to any bingo game operator	2897
who prepares, sells, or serves food or beverages at an instant	2898
bingo game conducted by the organization, or permit any auxiliary	2899
unit or society of the organization to prepare, sell, or serve	2900
food or beverages at an instant bingo game conducted by the	2901
organization, if the auxiliary unit or society pays any	2902
compensation to the bingo game operators who prepare, sell, or	2903
serve the food or beverages;	2904

(10) Pay fees to any person for any services performed in	2905
relation to an instant bingo game;	2906

(11) Pay fees to any person who provides refreshments to the	2907
participants in an instant bingo game;	2908

(12)(a) Allow instant bingo tickets or cards to be sold to	2909
bingo game operators at a premises at which the organization sells	2910
instant bingo tickets or cards or to be sold to employees of a D	2911
permit holder who are working at a premises at which instant bingo	2912
tickets or cards are sold;	2913

(b) Division (A)(12)(a) of this section does not prohibit a	2914
licensed charitable organization or a bingo game operator from	2915
giving any person an instant bingo ~~tickets~~ticket as a prize.	2916

(13) Fail to display its bingo license, and the serial	2917
numbers of the deal of instant bingo tickets or cards to be sold,	2918
conspicuously at each premises at which it sells instant bingo	2919
tickets or cards;	2920

(14) Possess a deal of instant bingo tickets or cards that	2921
was not purchased from a distributor licensed under section	2922
2915.081 of the Revised Code as reflected on an invoice issued by	2923
the distributor that contains all of the information required by	2924
division (E) of section 2915.10 of the Revised Code;	2925

(15) Fail, once it opens a deal of instant bingo tickets or	2926
cards, to continue to sell the tickets or cards in that deal until	2927
the tickets or cards with the top two highest tiers of prizes in	2928
that deal are sold;	2929

(16) ~~Purchase, lease, or use instant bingo ticket dispensers~~	2930
~~to sell instant bingo tickets or cards;~~	2931

~~(17)~~ Possess bingo supplies that were not obtained in	2932
accordance with sections 2915.01 to 2915.13 of the Revised Code.	2933

(B)(1) A charitable organization may conduct instant bingo	2934
other than at a bingo session at not more than five separate	2935
locations. A charitable organization that is exempt from federal	2936
taxation under subsection 501(a) and described in subsection	2937
501(c)(3) of the Internal Revenue Code and that is created by a	2938
veteran's organization or a fraternal organization is not limited	2939
in the number of separate locations the charitable organization	2940
may conduct instant bingo other than at a bingo session.	2941

(2) A charitable organization may purchase, lease, or use	2942
instant bingo ticket dispensers to sell instant bingo tickets or	2943
cards.	2944

(C) The attorney general may adopt rules in accordance with	2945
Chapter 119. of the Revised Code that govern the conduct of	2946
instant bingo by charitable organizations. Before those rules are	2947
adopted, the attorney general shall reference the recommended	2948
standards for opacity, randomization, minimum information, winner	2949
protection, color, and cutting for instant bingo tickets or cards,	2950
seal cards, and punch boards established by the North American	2951
gaming regulators association.	2952

(D) Whoever violates division (A) of this section or a rule	2953
adopted under division (C) of this section is guilty of illegal	2954
instant bingo conduct. Except as otherwise provided in this	2955
division, illegal instant bingo conduct is a misdemeanor of the	2956
first degree. If the offender previously has been convicted of a	2957
violation of division (A) of this section or of such a rule,	2958
illegal instant bingo conduct is a felony of the fifth degree.	2959

Sec. 3517.1015. Each person licensed under Chapter 3772. of	2960
the Revised Code shall disclose quarterly to the secretary of	2961
state any contribution of one hundred dollars or more made to any	2962
ballot issue.	2963

Sec. 3772.01. As used in this chapter:

2964

(A) "Applicant" means any person who applies to the	2965
commission for a license under this chapter.	2966

(B) "Casino facility" means casino facility as defined in	2967
Section 6(C)(9) of Article XV, Ohio Constitution.	2968

(C) "Casino gaming" means any type of slot machine or table	2969
game wagering, using money, casino credit, or any representative	2970
of value, authorized in any of the states of Indiana, Michigan,	2971
Pennsylvania, and West Virginia as of January 1, 2009, and	2972
includes slot machine and table game wagering subsequently	2973
authorized by, but shall not be limited by, subsequent	2974
restrictions placed on such wagering in such states. "Casino	2975
gaming" does not include bingo, as authorized in Section 6 of	2976
Article XV, Ohio Constitution and conducted as of January 1, 2009,	2977
or horse racing where the pari-mutuel system of wagering is	2978
conducted, as authorized under the laws of this state as of	2979
January 1, 2009.	2980

(D) "Casino gaming employee" means any employee of a casino	2981
operator or management company, but not a key employee, and as	2982
further defined in section 3772.131 of the Revised Code.	2983

(E) "Casino operator" means any person, trust, corporation,	2984
partnership, limited partnership, association, limited liability	2985
company, or other business enterprise that directly holds an	2986
ownership or leasehold interest in a casino facility. "Casino	2987
operator" does not include an agency of the state, any political	2988
subdivision of the state, any person, trust, corporation,	2989
partnership, limited partnership, association, limited liability	2990
company, or other business enterprise that may have an interest in	2991
a casino facility, but who is legally or contractually restricted	2992
from conducting casino gaming.	2993

(F) "Central system" means a computer system that provides	2994
the following functions related to casino gaming equipment used in	2995
connection with casino gaming authorized under this chapter:	2996
security, auditing, data and information retrieval, and other	2997
purposes deemed necessary and authorized by the commission.	2998

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

2999

(H) "Gaming agent" means a peace officer employed by the	3000
commission that is vested with duties to enforce this chapter and	3001
conduct other investigations into the conduct of the casino gaming	3002
and the maintenance of the equipment that the commission considers	3003
necessary and proper and is in compliance with section 109.77 of	3004
the Revised Code.	3005

(I) "Gaming-related vendor" means any individual,	3006
partnership, corporation, association, trust, or any other group	3007
of individuals, however organized, who supplies equipment, goods,	3008
or services to a casino operator or management company, that are	3009
directly related to or affect casino gaming authorized under this	3010
chapter, including the manufacture, sale, distribution, or repair	3011
of slot machines and table game equipment.	3012

(J) "Holding company" means any corporation, firm,	3013
partnership, limited partnership, limited liability company,	3014
trust, or other form of business organization not a natural person	3015
which directly owns, has the power or right to control, or holds	3016
with power to vote, any part of an applicant, casino operator,	3017
management company, or gaming-related vendor license.	3018

(K) "Initial investment" includes costs related to	3019
engineering, architecture, design, site preparation, construction,	3020
infrastructure improvements, and leasehold improvements, land	3021
acquisition, fixtures and equipment, initial inventory, insurance	3022
related to construction, and working capital.	3023

(L) "Institutional investor" means any of the following	3024
entities owning one per cent or less, or a percentage between one	3025
and ten per cent as approved by the commission for a waiver on a	3026
case-by-case basis, ownership interest in a casino facility,	3027
casino operator, management company, or holding company: a	3028
corporation, bank, insurance company, pension fund or pension fund	3029
trust, retirement fund, including funds administered by a public	3030
agency, employees' profit-sharing fund or employees'	3031
profit-sharing trust, any association engaged, as a substantial	3032
part of its business or operations, in purchasing or holding	3033
securities, or any trust in respect of which a bank is trustee or	3034
cotrustee, investment company registered under the "Investment	3035
Company Act of 1940," 15 U.S.C. 80a-1 et seq., collective	3036
investment trust organized by banks under Part Nine of the Rules	3037
of the Comptroller of the Currency, closed-end investment trust,	3038
chartered or licensed life insurance company or property and	3039
casualty insurance company, investment advisor registered under	3040
the "Investment Advisors Act of 1940," 15 U.S.C. 80 b-1 et seq.,	3041
and such other persons as the commission may reasonably determine	3042
to qualify as an institutional investor for reasons consistent	3043
with this chapter.	3044

(M) "Key employee" means any executive, employee, or agent of	3045
a casino operator or management company licensee having the power	3046
to exercise significant influence over decisions concerning any	3047
part of the operation of such licensee, including:	3048

(1) An officer, director, trustee, or partner of a person	3049
that has applied for or holds a casino operator, management	3050
company, or gaming-related vendor license or of a holding company	3051
that has control of a person that has applied for or holds a	3052
casino operator, management company, or gaming-related vendor	3053
license;	3054

(2) A person that holds a direct ownership interest of more	3055
than five per cent in a person that has applied for or holds a	3056
casino operator, management company, or gaming-related vendor	3057
license or holding company that has control of a person that has	3058
applied for or holds a casino operator, management company, or	3059
gaming-related vendor license;	3060

(3) A managerial employee of a person that has applied for or	3061
holds a casino operator or gaming-related vendor license in Ohio,	3062
or a managerial employee of a holding company that has control of	3063
a person that has applied for or holds a casino operator or	3064
gaming-related vendor license in Ohio, who performs the function	3065
of principal executive officer, principal operating officer,	3066
principal accounting officer, or an equivalent officer.	3067

The commission shall determine whether an individual whose	3068
duties or status varies from those described in this division also	3069
is considered a key employee.	3070

(N) "Licensed casino operator" means a casino operator that	3071
has been issued a license by the commission and that has been	3072
certified annually by the commission to have paid all applicable	3073
fees, taxes, and debts to the state.	3074

(O) "Majority ownership interest" in a license or in a casino	3075
facility, as the case may be, means ownership of more than fifty	3076
per cent of such license or casino facility, as the case may be.	3077
For purposes of the foregoing, whether a majority ownership	3078
interest is held in a license or in a casino facility, as the case	3079
may be, shall be determined under the rules for constructive	3080
ownership of stock provided in Treas. Reg. 1.409A-3(i)(5)(iii) as	3081
in effect on January 1, 2009.	3082

(P) "Management company" means an organization retained by a	3083
casino operator to manage a casino facility and provide services	3084
such as accounting, general administration, maintenance,	3085
recruitment, and other operational services.	3086

(Q) "Ohio law enforcement training fund" means the state law	3087
enforcement training fund described in Section 6(C)(3)(f) of	3088
Article XV, Ohio Constitution, the money in which shall be used to	3089
enhance public safety by providing additional training	3090
opportunities to the law enforcement community.	3091

(R) "Person" includes, but is not limited to, an individual	3092
or a combination of individuals; a sole proprietorship, a firm, a	3093
company, a joint venture, a partnership of any type, a joint-stock	3094
company, a corporation of any type, a corporate subsidiary of any	3095
type, a limited liability company, a business trust, or any other	3096
business entity or organization; an assignee; a receiver; a	3097
trustee in bankruptcy; an unincorporated association, club,	3098
society, or other unincorporated entity or organization; entities	3099
that are disregarded for federal income tax purposes; and any	3100
other nongovernmental, artificial, legal entity that is capable of	3101
engaging in business.	3102

(S) "Problem casino gambling and addictions fund" means the	3103
state problem gambling and addictions fund described in Section	3104
6(C)(3)(g) of Article XV, Ohio Constitution, the money in which	3105
shall be used for treatment of problem gambling and substance	3106
abuse, and for related research.	3107

(T) "Slot machine" means any mechanical, electrical, or other	3108
device or machine which, upon insertion of a coin, token, ticket,	3109
or similar object, or upon payment of any consideration, is	3110
available to play or operate, the play or operation of which,	3111
whether by reason of the skill of the operator or application of	3112
the element of chance, or both, makes individual prize	3113
determinations for individual participants in cash, premiums,	3114
merchandise, tokens, or any thing of value, whether the payoff is	3115
made automatically from the machine or in any other manner.	3116

(U) "Table game" means any game played with cards, dice, or	3117
any mechanical, electromechanical, or electronic device or machine	3118
for money, casino credit, or any representative of value. "Table	3119
game" does not include slot machines.	3120

(V) "Upfront license" means the first plenary license issued	3121
to a casino operator.	3122

(W) "Voluntary exclusion program" means a program provided by	3123
the commission that allows persons to voluntarily exclude	3124
themselves from the gaming areas of facilities under the	3125
jurisdiction of the commission by placing their name on a	3126
voluntary exclusion list and following the procedures set forth by	3127
the commission.	3128

Sec. 3772.02. (A) There is hereby created the Ohio casino	3129
control commission described in Section 6(C)(1) of Article XV,	3130
Ohio Constitution.	3131

(B) The commission shall consist of seven members appointed	3132
within one month of the effective date of this section by the	3133
governor with the advice and consent of the senate. The governor	3134
shall forward all appointments to the senate within twenty-four	3135
hours.	3136

(1) Each commission member is eligible for reappointment at	3137
the discretion of the governor. No commission member shall be	3138
appointed for more than three terms in total.	3139

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

3140

(3) At least one commission member shall be experienced in	3141
law enforcement and criminal investigation.	3142

(4) At least one commission member shall be a certified	3143
public accountant experienced in accounting and auditing.	3144

(5) At least one commission member shall be an attorney	3145
admitted to the practice of law in Ohio.	3146

(6) At least one commission member shall be a resident of a	3147
county where one of the casino facilities is located.	3148

(7) Not more than four commission members shall be of the	3149
same political party.	3150

(8) No commission member shall have any affiliation with an	3151
Ohio casino operator or facility.	3152

(C) Commission members shall serve four-year terms, except	3153
that when the governor makes initial appointments to the	3154
commission under this chapter, the governor shall appoint three	3155
members to serve four-year terms with not more than two such	3156
members from the same political party, two members to serve	3157
three-year terms with such members not being from the same	3158
political party, and two members to serve two-year terms with such	3159
members not being from the same political party.	3160

(D) Each commission member shall hold office from the date of	3161
appointment until the end of the term for which the member was	3162
appointed. Any member appointed to fill a vacancy occurring before	3163
the expiration of the term for which the member's predecessor was	3164
appointed shall hold office for the remainder of the unexpired	3165
term. Any member shall continue in office after the expiration	3166
date of the member's term until the member's successor takes	3167
office, or until a period of sixty days has elapsed, whichever	3168
occurs first. A vacancy in the commission membership shall be	3169
filled in the same manner as the original appointment.	3170

(E) The governor shall select one member to serve as	3171
chairperson and the commission members shall select one member	3172
from a different party than the chairperson to serve as	3173
vice-chairperson. The governor may remove and replace the	3174
chairperson at any time. No such member shall serve as chairperson	3175
for more than six successive years. The vice-chairperson shall	3176
assume the duties of the chairperson in the absence of the	3177
chairperson. The chairperson and vice-chairperson shall perform	3178
but shall not be limited to additional duties as are prescribed by	3179
commission rule.	3180

(F) A commission member is not required to devote the	3181
member's full time to membership on the commission. Each member of	3182
the commission shall receive compensation of sixty thousand	3183
dollars per year, payable in monthly installments for the first	3184
four years of the commission's existence. Each member shall	3185
receive the member's actual and necessary expenses incurred in the	3186
discharge of the member's official duties.	3187

(G) The governor shall not appoint an individual to the	3188
commission, and an individual shall not serve on the commission,	3189
if the individual has been convicted of or pleaded guilty or no	3190
contest to a disqualifying offense as defined in section 3772.07	3191
of the Revised Code. Members coming under indictment or bill of	3192
information of a disqualifying offense shall resign from the	3193
commission immediately upon indictment.	3194

(H) At least five commission members shall be present for the	3195
commission to meet. The concurrence of four members is necessary	3196
for the commission to take any action. All members shall vote on	3197
the adoption of rules, and the approval of, and the suspension or	3198
revocation of, the licenses of casino operators or management	3199
companies, unless a member has a written leave of absence filed	3200
with and approved by the chairperson.	3201

(I) A commission member may be removed or suspended from	3202
office in accordance with section 3.04 of the Revised Code.	3203

(J) Each commission member, before entering upon the	3204
discharge of the member's official duties, shall make an oath to	3205
uphold the Ohio Constitution and laws of the state of Ohio and	3206
shall give a bond, payable by the commission, to the treasurer of	3207
state, in the sum of ten thousand dollars with sufficient sureties	3208
to be approved by the treasurer of state, which bond shall be	3209
filed with the secretary of state.	3210

(K) The commission shall hold one regular meeting each month	3211
and shall convene other meetings at the request of the chairperson	3212
or a majority of the members. A member who fails to attend at	3213
least three-fifths of the regular and special meetings of the	3214
commission during any two-year period forfeits membership on the	3215
commission. All meetings of the commission shall be open meetings	3216
under section 121.22 of the Revised Code except as otherwise	3217
allowed by law.	3218

Sec. 3772.03. (A) To ensure the integrity of casino gaming,	3219
the commission shall have authority to complete the functions of	3220
licensing, regulating, investigating, and penalizing casino	3221
operators, management companies, holding companies, key employees,	3222
and gaming-related vendors. The commission also shall have	3223
jurisdiction over all persons participating in casino gaming	3224
authorized by Section 6(C) of Article XV, Ohio Constitution, and	3225
this chapter.	3226

(B) All rules adopted by the commission under this chapter	3227
shall be adopted under procedures established in Chapter 119. of	3228
the Revised Code.	3229

(C) Within six months of the effective date of this section,	3230
the commission shall adopt initial rules as are necessary for	3231
completing the functions stated in division (A) of this section	3232
and for addressing the subjects enumerated in division (D) of this	3233
section.	3234

(D) The commission shall adopt, and as advisable and	3235
necessary shall amend or repeal, rules that include all of the	3236
following:	3237

(1) The prevention of practices detrimental to the public	3238
interest;	3239

(2) Prescribing the method of applying, and the form of	3240
application, that an applicant for a license under this chapter	3241
must follow as otherwise described in this chapter;	3242

(3) Prescribing the information to be furnished by an	3243
applicant or licensee as described in section 3772.11 of the	3244
Revised Code;	3245

(4) Describing the certification standards and duties of an	3246
independent testing laboratory certified under section 3772.33 of	3247
the Revised Code and the relationship between the commission, the	3248
laboratory, the gaming-related vendor, and the casino operator;	3249

(5) The minimum amount of insurance that must be maintained	3250
by a casino operator, management company, holding company, or	3251
gaming-related vendor;	3252

(6) The approval process for a significant change in	3253
ownership or transfer of control of a licensee as provided in	3254
section 3772.091 of the Revised Code;	3255

(7) The design of gaming supplies, devices, and equipment to	3256
be distributed by gaming-related vendors;	3257

(8) Identifying the casino gaming that is permitted,	3258
identifying the gaming supplies, devices, and equipment that are	3259
permitted, defining the area in which the permitted casino gaming	3260
may be conducted, specifying the method of operation according to	3261
which the permitted casino gaming is to be conducted as provided	3262
in section 3772.20 of the Revised Code, and requiring gaming	3263
devices and equipment to be tested in and meet the standards of	3264
this state;	3265

(9) Tournament play in any casino facility;

3266

(10) Establishing and implementing a voluntary exclusion	3267
program that provides all of the following:	3268

(a) Except as provided by commission rule, a person who	3269
participates in the program shall agree to refrain from entering a	3270
casino facility.	3271

(b) The name of a person participating in the program shall	3272
be included on a list of persons excluded from all casino	3273
facilities.	3274

(c) Except as provided by commission rule, no person who	3275
participates in the program shall petition the commission for	3276
admittance into a casino facility.	3277

(d) The list of persons participating in the program and the	3278
personal information of those persons shall be confidential and	3279
shall only be disseminated by the commission to a casino operator	3280
for purposes of enforcement and to other entities, upon request of	3281
the participant and agreement by the commission.	3282

(e) A casino operator shall make all reasonable attempts as	3283
determined by the commission to cease all direct marketing efforts	3284
to a person participating in the program.	3285

(f) A casino operator shall not cash the check of a person	3286
participating in the program or extend credit to the person in any	3287
manner. However, the program shall not exclude a casino operator	3288
from seeking the payment of a debt accrued by a person before	3289
participating in the program.	3290

(g) Any and all locations at which a person may register as a	3291
participant in the program shall be published.	3292

(11) Requiring the commission to adopt standards regarding	3293
the marketing materials of a licensed casino operator, including	3294
allowing the commission to prohibit marketing materials that are	3295
contrary to the adopted standards;	3296

(12) Requiring that the records, including financial	3297
statements, of any casino operator, management company, holding	3298
company, and gaming-related vendor be maintained in the manner	3299
prescribed by the commission and made available for inspection	3300
upon demand by the commission;	3301

(13) Permitting a licensed casino operator, management	3302
company, key employee, or casino gaming employee to question a	3303
person suspected of violating this chapter;	3304

(14) The chips, tokens, tickets, electronic cards, or similar	3305
objects that may be purchased by means of an agreement under which	3306
credit is extended to a wagerer by a casino operator;	3307

(15) Establishing standards for provisional key employee	3308
licenses for a person who is required to be licensed as a key	3309
employee and is in exigent circumstances and standards for	3310
provisional licenses for casino gaming employees who submit	3311
complete applications and are compliant under an instant	3312
background check. A provisional license shall be valid not longer	3313
than three months. A provisional license may be renewed one time,	3314
at the commission's discretion, for an additional three months. In	3315
establishing standards with regard to instant background checks	3316
the commission shall take notice of criminal records checks as	3317
they are conducted under section 311.41 of the Revised Code using	3318
electronic fingerprint reading devices.	3319

(16) Establishing approval procedures for third-party	3320
engineering or accounting firms, as described in section 3772.09	3321
of the Revised Code;	3322

(17) Prescribing the manner in which winnings, compensation	3323
from casino gaming, and gross revenue must be computed and	3324
reported by a licensee as described in section 3772.32 and Chapter	3325
5753. of the Revised Code;	3326

(18) Prescribing conditions under which a licensee's license	3327
may be suspended or revoked as described in section 3772.04 of the	3328
Revised Code;	3329

(19) Prescribing the manner and procedure of all hearings to	3330
be conducted by the commission or by any hearing examiner;	3331

(20) Prescribing technical standards and requirements that	3332
are to be met by security and surveillance equipment that is used	3333
at and standards and requirements to be met by personnel who are	3334
employed at casino facilities, and standards and requirements for	3335
the provision of security at and surveillance of casino	3336
facilities;	3337

(21) Prescribing requirements for a casino operator to	3338
provide unarmed security services at a casino facility by licensed	3339
casino employees, and the training that shall be completed by	3340
these employees;	3341

(22) Prescribing standards according to which casino	3342
operators shall keep accounts and standards according to which	3343
casino accounts shall be audited, and establish means of assisting	3344
the tax commissioner in levying and collecting the gross casino	3345
revenue tax levied under section 5753.02 of the Revised Code;	3346

(23) Defining a schedule of penalties for violation of	3347
commission rules and a process for imposing such penalties subject	3348
to the approval of the joint committee on gaming and wagering;	3349

(24) Establishing standards for decertifying contractors that	3350
violate statutes or rules of this state or the federal government;	3351

(25) Establishing procedures to ensure that casino operators,	3352
management companies, and holding companies are compliant with the	3353
compulsive and problem gambling plan submitted under section	3354
3772.18 of the Revised Code.	3355

(26) Establishing standards for the repair of casino gaming	3356
equipment;	3357

(27) Providing for any other thing necessary and proper for	3358
successful and efficient regulation of casino gaming under this	3359
chapter.	3360

(E) The commission shall employ and assign gaming agents as	3361
necessary to assist the commission in carrying out the duties of	3362
this chapter. In order to maintain employment as a gaming agent,	3363
the gaming agent shall successfully complete all continuing	3364
training programs required by the commission and shall not have	3365
been convicted of or pleaded guilty or no contest to a	3366
disqualifying offense as defined in section 3772.07 of the Revised	3367
Code.	3368

(F) The commission and its gaming agents shall have authority	3369
with regard to the detection and investigation of, the seizure of	3370
evidence allegedly relating to, and the apprehension and arrest of	3371
persons allegedly committing gaming offenses, and shall have	3372
access to casino facilities to carry out the requirements of this	3373
chapter.	3374

(G) The commission may eject or exclude or authorize the	3375
ejection or exclusion of and a gaming agent may eject a person	3376
from a casino facility for any of the following reasons:	3377

(1) The person's name is on the list of persons voluntarily	3378
excluding themselves from all casinos in a program established	3379
according to rules adopted by the commission;	3380

(2) The person violates or conspires to violate this chapter	3381
or a rule adopted thereunder; or	3382

(3) The commission determines that the person's conduct or	3383
reputation is such that the person's presence within a casino	3384
facility may call into question the honesty and integrity of the	3385
casino gaming operations or interfere with the orderly conduct of	3386
the casino gaming operations.	3387

(H) A person, other than a person participating in a	3388
voluntary exclusion program, may petition the commission for a	3389
public hearing on the person's ejection or exclusion under this	3390
chapter.	3391

(I) A casino operator or management company shall have the	3392
same authority to eject or exclude a person from the management	3393
company's casino facilities as authorized in division (G) of this	3394
section.	3395

(J) The commission shall submit a written annual report with	3396
the governor, president of the senate, speaker of the house of	3397
representatives, and the permanent joint committee on gaming and	3398
wagering before the first day of September each year. The annual	3399
report shall include a statement describing the receipts and	3400
disbursements of the commission, relevant financial data regarding	3401
casino gaming, including gross revenues and disbursements made	3402
under this chapter, actions taken by the commission, an update on	3403
casino operators', management companies', and holding companies'	3404
compulsive and problem gambling plans and the voluntary exclusion	3405
program and list, and any additional information that the	3406
commission considers useful or that the governor, president of the	3407
senate, speaker of the house of representatives, or permanent	3408
joint committee on gaming and wagering requests.	3409

Sec. 3772.031. (A) The general assembly finds that the	3410
exclusion or ejection of certain persons from casino facilities is	3411
necessary to effectuate the intents and purposes of this chapter	3412
and to maintain strict and effective regulation of casino gaming.	3413
The commission, by rule, shall provide for a list of persons who	3414
are to be excluded or ejected from a casino facility. Persons	3415
included on the exclusion list shall be identified by name and	3416
physical description. The commission shall publish the exclusion	3417
list on its web site, and shall transmit a copy of the exclusion	3418
list periodically to casino operators, as it is initially issued	3419
and thereafter as it is revised from time to time. A casino	3420
operator shall take steps necessary to ensure that all its key	3421
employees and casino gaming employees are aware of and understand	3422
the exclusion list and its function, and that all its key	3423
employees and casino gaming employees are kept aware of the	3424
content of the exclusion list as it is issued and thereafter	3425
revised from time to time.	3426

(B) The exclusion list may include any person whose presence	3427
in a casino facility is determined by the commission to pose a	3428
threat to the interests of the state, to achieving the intents and	3429
purposes of this chapter, or to the strict and effective	3430
regulation of casino gaming. In determining whether to include a	3431
person on the exclusion list, the commission may consider:	3432

(1) Any prior conviction of a crime that is a felony under	3433
the laws of this state, another state, or the United States, a	3434
crime involving moral turpitude, or a violation of the gaming laws	3435
of this state, another state, or the United States; and	3436

(2) A violation, or a conspiracy to violate, any provision of	3437
this chapter that consists of:	3438

(a) A failure to disclose an interest in a gaming facility	3439
for which the person must obtain a license;	3440

(b) Purposeful evasion of taxes or fees;

3441

(c) A notorious or unsavory reputation that would adversely	3442
affect public confidence and trust that casino gaming is free from	3443
criminal or corruptive elements; or	3444

(d) A violation of an order of the commission or of any other	3445
governmental agency that warrants exclusion or ejection of the	3446
person from a casino facility.	3447

(3) If the person has pending charges or indictments for a	3448
gaming or gambling crime or a crime related to the integrity of	3449
gaming operations in any state;	3450

(4) If the person's conduct or reputation is such that the	3451
person's presence within a casino facility may call into question	3452
the honesty and integrity of the casino gaming operations or	3453
interfere with the orderly conduct of the casino gaming	3454
operations;	3455

(5) If the person is a career or professional offender whose	3456
presence in a casino facility would be adverse to the interest of	3457
licensed gaming in this state;	3458

(6) If the person has a known relationship or connection with	3459
a career or professional offender whose presence in a casino	3460
facility would be adverse to the interest of licensed gaming in	3461
this state;	3462

(7) If the commission has suspended the person's gaming	3463
privileges;	3464

(8) If the commission has revoked the person's licenses	3465
related to this chapter;	3466

(9) If the commission determines that the person poses a	3467
threat to the safety of patrons or employees of a casino facility;	3468

(10) If the person has a history of conduct involving the	3469
disruption of gaming operations within a casino facility.	3470

Race, color, creed, national origin or ancestry, or sex are	3471
not grounds for placing a person on the exclusion list.	3472

(C) The commission shall notify a person of the commission's	3473
intent to include such person on the exclusion list. The notice	3474
shall be provided by personal service, by certified mail to the	3475
person's last known address, or, if service cannot be accomplished	3476
by personal service or certified mail, by publication daily for	3477
two weeks in a newspaper of general circulation within the county	3478
in which the person resides and in a newspaper of general	3479
circulation within each county in which a casino facility is	3480
located.	3481

(D) A person who receives notice of intent to include the	3482
person on the exclusion list is entitled to an adjudication	3483
hearing under Chapter 119. of the Revised Code, except as provided	3484
in this section, in which the person may demonstrate why the	3485
person should not be included on the exclusion list. The person	3486
shall request such an adjudication hearing not later than thirty	3487
days after the person receives the notice by personal service or	3488
certified mail, or not later than thirty days after the last	3489
newspaper publication of the notice. If the adjudication hearing	3490
or any appeal under Chapter 119. of the Revised Code results in an	3491
order that the person should not be included on the exclusion	3492
list, the commission shall publish a revised exclusion list that	3493
does not include the person. The commission also shall notify	3494
casino operators that the person has been removed from the	3495
exclusion list. A casino operator shall take all steps necessary	3496
to ensure its key employees and casino gaming employees are made	3497
aware that the person has been removed from the exclusion list.	3498

(E) This section does not apply to the voluntary exclusion	3499
list created as part of the voluntary exclusion program.	3500

Sec. 3772.032. (A) The permanent joint committee on gaming	3501
and wagering is established. The committee consists of six	3502
members. The speaker of the house of representatives shall appoint	3503
to the committee three members of the house of representatives and	3504
the president of the senate shall appoint to the committee three	3505
members of the senate. Not more than two members appointed from	3506
each chamber may be members of the same political party. The	3507
chairperson shall be from the opposite party as the chairperson of	3508
the joint committee on agency rule review. If the chairperson is	3509
to be from the house of representatives, the speaker of the house	3510
of representatives shall designate a member as the chairperson and	3511
the president of the senate shall designate a member as the	3512
vice-chairperson. If the chairperson is to be from the senate, the	3513
president of the senate shall designate a member as the	3514
chairperson and the speaker of the house of representatives shall	3515
designate a member as the vice-chairperson.	3516

(B) The committee shall:

3517

(1) Review all constitutional amendments, laws, and rules	3518
governing the operation and administration of casino gaming and	3519
all authorized gaming and wagering activities and recommend to the	3520
general assembly and commission any changes it may find desirable	3521
with respect to the language, structure, and organization of those	3522
amendments, laws, or rules;	3523

(2) Make an annual report to the governor and to the general	3524
assembly with respect of the operation and administration of	3525
casino gaming;	3526

(3) Approve all changes of fees and penalties as provided in	3527
this chapter and rules adopted thereunder; and	3528

(4) Study all proposed changes to the constitution and laws	3529
of this state and to the rules adopted by the commission governing	3530
the operation and administration of casino gaming, and report to	3531
the general assembly on their adequacy and desirability as a	3532
matter of public policy.	3533

(C) Any study, or any expense incurred, in furtherance of the	3534
committee's objectives shall be paid for from, or out of, the	3535
casino control commission fund or other appropriation provided by	3536
law. The members shall receive no additional compensation, but	3537
shall be reimbursed for actual and necessary expenses incurred in	3538
the performance of their official duties.	3539

Sec. 3772.033. In carrying out the responsibilities vested in	3540
the commission by this chapter, the commission may do all the	3541
following and may designate any such responsibilities to the	3542
executive director, to its employees, or to the gaming agents:	3543

(A) Inspect and examine all premises where casino gaming is	3544
conducted or gaming supplies, devices, or equipment are	3545
manufactured, sold, or distributed;	3546

(B) Inspect all gaming supplies, devices, and equipment in or	3547
about a casino facility;	3548

(C) Summarily impound and seize and remove from the casino	3549
facility premises gaming supplies, devices, and equipment for the	3550
purpose of examination and inspection;	3551

(D) Determine any facts, or any conditions, practices, or	3552
other matters, as the commission considers necessary or proper to	3553
aid in the enforcement of this chapter or of a rule adopted	3554
thereunder;	3555

(E) Audit gaming operations that have ceased operation;

3556

(F) Investigate, for the purpose of prosecution, any	3557
suspected violation of this chapter or rules adopted thereunder;	3558

(G) Investigate as appropriate to aid the commission and to	3559
seek the executive director's advice in adopting rules;	3560

(H) Secure information as is necessary to provide a basis for	3561
recommending legislation for the improvement of this chapter;	3562

(I) Make, execute, and otherwise effectuate all contracts and	3563
other agreements, including contracts for necessary purchases of	3564
goods and services. Except for any contract entered into with	3565
independent testing laboratories under section 3772.31 of the	3566
Revised Code, the commission shall ensure use of Ohio products or	3567
services in compliance with sections 125.09 and 125.11 of the	3568
Revised Code and all rules adopted thereunder.	3569

(J) Employ the services of persons the commission considers	3570
necessary for the purposes of consultation or investigation, and	3571
fix the salaries of, or contract for the services of, legal,	3572
accounting, technical, operational, and other personnel and	3573
consultants;	3574

(K) Secure, by agreement, information and services as the	3575
commission considers necessary from any state agency or other unit	3576
of state government;	3577

(L) Acquire furnishings, equipment, supplies, stationery,	3578
books, and all other things the commission considers necessary or	3579
desirable to successfully and efficiently carry out the	3580
commission's duties and functions; and	3581

(M) Perform all other things the commission considers	3582
necessary to effectuate the intents and purposes of this chapter.	3583

The commission is subject to the Ohio consumer sales	3584
practices act, Chapter 1345. of the Revised Code.	3585

Sec. 3772.034. Absent gross negligence, a casino operator,	3586
management company, holding company, gaming-related vendor, the	3587
state, and employees of those entities are entitled to immunity	3588
from any type of civil liability if a person participating in the	3589
voluntary exclusion program enters a casino facility.	3590

Sec. 3772.04. (A)(1) If, as the result of an investigation,	3591
the commission concludes that a license or finding required by	3592
this chapter should be limited, conditioned, or restricted, or	3593
suspended or revoked, the commission shall conduct an adjudication	3594
under Chapter 119. of the Revised Code.	3595

(2) The commission shall appoint a hearing examiner to	3596
conduct the hearing in the adjudication. A party to the	3597
adjudication may file written objections to the hearing examiner's	3598
report and recommendations not later than the thirtieth day after	3599
they are served upon the party or the party's attorney or other	3600
representative of record. The commission shall not take up the	3601
hearing examiner's report and recommendations earlier than the	3602
thirtieth day after the hearing examiner's report and	3603
recommendations were submitted to the commission.	3604

(3) If the commission finds that a person has violated this	3605
chapter or a rule adopted thereunder, the commission may issue an	3606
order:	3607

(a) Limiting, conditioning, or restricting, or suspending or	3608
revoking, a license issued under this chapter;	3609

(b) Limiting, conditioning, or restricting, or suspending or	3610
revoking, a finding made under this chapter;	3611

(c) Requiring a casino facility to exclude a licensee from	3612
the casino facility or requiring a casino facility not to pay to	3613
the licensee any remuneration for services or any share of	3614
profits, income, or accruals on the licensee's investment in the	3615
casino facility; or	3616

(d) Fining a licensee or other person according to the	3617
schedule of penalties adopted by the commission.	3618

(4) An order may be judicially reviewed under section 119.12	3619
of the Revised Code.	3620

(B) For the purpose of conducting any study or investigation,	3621
the commission may direct that public hearings be held at a time	3622
and place, prescribed by the commission, in accordance with	3623
section 121.22 of the Revised Code. The commission shall give	3624
notice of all public hearings in such manner as will give actual	3625
notice to all interested parties.	3626

(C) In the discharge of any duties imposed by this chapter,	3627
the commission may require that testimony be given under oath and	3628
administer such oath, issue subpoenas compelling the attendance of	3629
witnesses and the production of any papers, books, and accounts,	3630
and cause the deposition of any witness. In the event of the	3631
refusal of any person without good cause to comply with the terms	3632
of a subpoena issued by the commission or refusal to testify on	3633
matters about which the person may lawfully be questioned, the	3634
prosecuting attorney of the county in which such person resides,	3635
upon the petition of the commission, may bring a proceeding for	3636
contempt against such person in the court of common pleas of that	3637
county.	3638

(D) When conducting a public hearing, the commission shall	3639
not limit the number of speakers who may testify. However, the	3640
commission may set reasonable time limits on the length of an	3641
individual's testimony or the total amount of time allotted to	3642
proponents and opponents of an issue before the commission.	3643

(E) An administrative law judge appointed by the commission	3644
may conduct a hearing under this chapter and recommend findings of	3645
fact and decisions to the commission.	3646

(F) The commission may rely, in whole or in part, upon	3647
investigations, conclusions, or findings of other casino gaming	3648
commissions or other government regulatory bodies in connection	3649
with licensing, investigations, or other matters relating to an	3650
applicant or licensee under this chapter. Such investigations,	3651
conclusions, or findings may be supported by documented evidence.	3652
The commission shall not rely on hearsay.	3653

Sec. 3772.05. To carry out the provisions of this chapter and	3654
other enforcement provisions provided for under the laws of this	3655
state, the tax commissioner, the inspector general, and the	3656
commission, and their respective employees, may demand access to	3657
and inspect, examine, photocopy, and audit all books, accounts,	3658
records, and memoranda of any person that is not protected by	3659
privilege and that is subject to the provisions of this chapter,	3660
and may examine under oath any officer, agent, or employee of that	3661
person.	3662

Sec. 3772.051. Upon cessation of gaming operations, a former	3663
licensee shall furnish, upon the demand of the commission, books,	3664
papers, and other records as necessary for the commission to audit	3665
the ceased gaming operation. A former licensee shall maintain all	3666
books, papers, and other records for a period of three years after	3667
the cessation of gaming operations. However, if a civil action or	3668
criminal proceeding relating to the former licensee is pending, or	3669
if an administrative adjudication or judicial review of an	3670
administrative adjudication relating to the former licensee is	3671
pending, the former licensee shall maintain all books, papers, and	3672
other records until the matter has been finally determined.	3673

If a person disobeys a subpoena or subpoena duces tecum, or	3674
refuses to testify as directed by a subpoena, the commission shall	3675
request the prosecutor of the county in which the person resides	3676
to apply to the court of common pleas for an order compelling the	3677
person to attend or to produce tangible evidence, or to testify,	3678
as directed by the subpoena or subpoena duces tecum. The court	3679
shall treat the application as if it were disobedience to comply	3680
with a subpoena or subpoena duces tecum issued by the court or a	3681
refusal to testify in the court.	3682

Sec. 3772.06. (A)(1) The commission shall appoint an	3683
executive director who shall serve at the pleasure of the	3684
commission. The executive director is in the unclassified service,	3685
shall devote full time to the duties of the office, and shall hold	3686
no other office or employment. The executive director shall, by	3687
experience and training, possess management skills that equip the	3688
executive director to administer an enterprise of the nature of	3689
the commission. The executive director shall not have a pecuniary	3690
interest in any business organization that holds a license under	3691
this chapter, or that does business with any person licensed under	3692
this chapter. A member of the general assembly, a person who holds	3693
an elective office, or an office holder of a political party is	3694
ineligible to be appointed executive director at the same time as	3695
being such a member or holding such an office. The executive	3696
director shall receive an annual salary in accordance with pay	3697
range 48 of section 124.152 of the Revised Code.	3698

(2) The executive director, before entering upon the	3699
discharge of the executive director's official duties, shall give,	3700
and thereafter shall maintain, bond in the amount of twenty-five	3701
thousand dollars, payable to the state, conditioned upon the	3702
executive director's faithful and proper performance of the	3703
executive director's official duties. The bond shall be issued by	3704
a surety authorized to do business in this state and shall be	3705
filed with the secretary of state. The bond may be an individual	3706
bond or a schedule or blanket bond.	3707

(B)(1) The executive director or a deputy designated in	3708
writing by the executive director shall attend all meetings of the	3709
commission and shall act as its secretary. The executive director	3710
shall keep a record of all commission proceedings and shall keep	3711
the commission's records, files, and documents at the commission's	3712
principal office.	3713

(2) The executive director shall be the chief executive	3714
officer and shall be responsible for keeping all commission	3715
records and supervising and administering casino gaming in	3716
accordance with this chapter, and enforcing all commission rules	3717
adopted under this chapter.	3718

(3) The executive director shall hire staff, including an	3719
assistant director or deputy directors, as necessary to assist the	3720
executive director in the executive director's duties under this	3721
chapter. In appointing employees, the executive director is	3722
subject to section 3772.061 of the Revised Code. The executive	3723
director may employ employees as necessary, unless the commission	3724
determines otherwise. Except as otherwise provided in this	3725
chapter, all costs of administration incurred by the executive	3726
director and the executive director's employees shall be paid out	3727
of the casino control commission fund.	3728

(C) A state agency or other unit of state government shall	3729
cooperate with the commission, and shall provide the commission	3730
with information and services the commission considers necessary	3731
to carry out the commission's duties and functions under this	3732
chapter.	3733

(D) The executive director shall confer at least once each	3734
month with the commission, at which time the executive director	3735
shall advise it regarding the operation and administration of the	3736
commission and casino gaming. The executive director shall make	3737
available at the request of the commission all documents, files,	3738
and other records pertaining to the operation and administration	3739
of the commission and casino gaming. The executive director shall	3740
prepare and make available to the commission each month a complete	3741
and accurate accounting of gross casino gaming revenues, and all	3742
other relevant financial information, including an accounting of	3743
all transfers made from the casino control commission fund.	3744

(E) An individual shall not be appointed executive director	3745
or retain appointment as executive director, and a person shall	3746
not be appointed as a professional, technical, or clerical	3747
employee of the commission or retain appointment as such an	3748
employee, if the individual has been convicted of or has pleaded	3749
guilty or no contest to a disqualifying offense as defined in	3750
section 3772.07 of the Revised Code.	3751

Sec. 3772.061. The executive director shall appoint the	3752
number of professional, technical, and clerical employees that is	3753
necessary, in the executive director's reasonable opinion, for	3754
conducting internal audits, as an internal auditing department, of	3755
the commission. The professional and technical employees so	3756
appointed shall be qualified by education, licensing (if	3757
relevant), and experience to perform the internal audit function	3758
successfully and efficiently. These employees, together with	3759
clerical employees necessary for their support, shall be assigned	3760
only to the internal audit function and not to any other function	3761
of the commission.	3762

The internal auditing department, at reasonable intervals and	3763
as necessary, shall conduct internal audits of the commission. The	3764
internal audits shall audit the accounts and transactions of the	3765
commission, ascertain the condition of funds used by the	3766
commission, and make an inventory of the funds and of the assets	3767
under the control of the commission. The report of an internal	3768
audit shall be signed by the employee who was principally	3769
responsible for conducting the internal audit. A copy of the	3770
signed report shall be forwarded to the commission and to the	3771
auditor of state. The report is not a public record that is open	3772
to public inspection and copying until it has been forwarded as	3773
required by the preceding sentence.	3774

Sec. 3772.062. The executive director of the commission	3775
shall enter into an agreement with the department of alcohol and	3776
drug addiction services under which the department provides a	3777
program of gambling and addiction services on behalf of the	3778
commission.	3779

Sec. 3772.07. The following appointing or licensing	3780
authorities shall obtain a criminal records check of the person	3781
who is to be appointed or licensed:	3782

(A) The governor, before appointing an individual as a member	3783
of the commission;	3784

(B) The commission, before appointing an individual as	3785
executive director or a gaming agent;	3786

(C) The commission, before issuing a license for a key	3787
employee or casino gaming employee, and before issuing a license	3788
for each investor, except an institutional investor, for a casino	3789
operator, management company, holding company, or gaming-related	3790
vendor;	3791

(D) The executive director, before appointing an individual	3792
as a professional, technical, or clerical employee of the	3793
commission.	3794

Thereafter, such an appointing or licensing authority shall	3795
obtain a criminal records check of the same individual at	3796
three-year intervals.	3797

The appointing or licensing authority shall provide to each	3798
person of whom a criminal records check is required a copy of the	3799
form and the standard fingerprint impression sheet prescribed	3800
under divisions (C)(1) and (2) of section 109.572 of the Revised	3801
Code. The person shall complete the form and impression sheet and	3802
return them to the appointing or licensing authority. If a person	3803
fails to complete and return the form and impression sheet within	3804
a reasonable time, the person is ineligible to be appointed or	3805
licensed or to continue in the appointment or licensure.	3806

The appointing or licensing authority shall forward the	3807
completed form and impression sheet to the superintendent of the	3808
bureau of criminal identification and investigation. The	3809
appointing or licensing authority shall request the superintendent	3810
also to obtain information from the federal bureau of	3811
investigation, including fingerprint-based checks of the national	3812
crime information databases, and from other states and the federal	3813
government under the national crime prevention and privacy compact	3814
as part of the criminal records check.	3815

The commission shall pay the fee the bureau of criminal	3816
identification and investigation charges for all criminal records	3817
checks conducted under this section. An applicant for a casino	3818
operator, management company, holding company, or gaming-related	3819
vendor license shall reimburse the commission for the amount of	3820
the fee paid on the applicant's behalf. An applicant for a key	3821
employee or casino gaming employee license shall reimburse the	3822
commission for the amount of the fee paid on the applicant's	3823
behalf, unless the applicant is applying at the request of a	3824
casino operator or management company, in which case the casino	3825
operator or management company shall reimburse the commission.	3826

The appointing or licensing authority shall review the	3827
results of a criminal records check. When the governor appoints a	3828
commission member, the governor shall forward the results of the	3829
criminal records check to the president of the senate before the	3830
senate advises and consents to the appointment of the commission	3831
member. The appointing or licensing authority shall not appoint or	3832
license or retain the appointment or licensure of a person a	3833
criminal records check discloses has been convicted of or has	3834
pleaded guilty or no contest to a disqualifying offense. A	3835
"disqualifying offense" means any gambling offense, any theft	3836
offense, any offense having an element of fraud or	3837
misrepresentation, any offense having an element of moral	3838
turpitude, and any felony not otherwise included in the foregoing	3839
list, except as otherwise provided in section 3772.10 of the	3840
Revised Code for casino gaming employees.	3841

The report of a criminal records check is not a public record	3842
that is open to public inspection and copying. The commission	3843
shall not make the report available to any person other than the	3844
person who was the subject of the criminal records check; an	3845
appointing or licensing authority; a member, the executive	3846
director, or an employee of the commission; or any court or	3847
agency, including a hearing examiner, in a judicial or	3848
administrative proceeding relating to the person's employment with	3849
the entity requesting the criminal records check in which the	3850
criminal records check is relevant.	3851

Sec. 3772.08. (A) Casino gaming shall be conducted only by	3852
licensed casino operators of the four casino facilities or by a	3853
licensed management company retained by a licensed casino	3854
operator.	3855

(B) A licensed casino operator, licensed management company,	3856
or another person may provide nongaming amenities at the casino	3857
facility.	3858

Sec. 3772.09. (A) No casino operator, management company,	3859
holding company, gaming-related vendor, key employee, or casino	3860
gaming employee shall conduct or participate in conducting casino	3861
gaming without first obtaining a license from the commission.	3862

(B) Before a licensed casino operator may conduct casino	3863
gaming at a casino facility, a licensed casino operator shall	3864
engage a third-party engineering or accounting firm to certify	3865
expenses of its initial investment, as required by section 3772.27	3866
of the Revised Code, and provide documentation to the commission.	3867
The third-party engineering or accounting firm shall be approved	3868
by the commission and shall certify expenses in accordance with	3869
rules adopted by the commission under section 3772.03 of the	3870
Revised Code. The commission may request the department of	3871
administrative services to assist the commission in carrying out	3872
its duties under this section.	3873

Sec. 3772.091. (A) No license issued under this chapter is	3874
transferable. New majority ownership interest or control shall	3875
require a new license. A significant change in or transfer of	3876
control, as determined by the commission, shall require the filing	3877
of an application for a new license and submission of a license	3878
fee with the commission before any such change or transfer of	3879
control is approved. A change in or transfer of control to an	3880
immediate family member is not considered a significant change	3881
under this section.	3882

(B) As used in this section, "control" means either of the	3883
following:	3884

(1) Either:

3885

(a) Holding fifty per cent or more of the outstanding voting	3886
securities of a licensee; or	3887

(b) For an unincorporated licensee, having the right to fifty	3888
per cent or more of the profits of the licensee, or having the	3889
right in the event of dissolution to fifty per cent or more of the	3890
assets of the licensee.	3891

(2) Having the contractual power presently to designate fifty	3892
per cent or more of the directors of a for-profit or	3893
not-for-profit corporation, or in the case of trusts described in	3894
paragraphs (c)(3) to (5) of 16 C.F.R. 801.1, the trustees of such	3895
a trust.	3896

Sec. 3772.10. (A) In determining whether to grant or maintain	3897
a casino operator, management company, holding company, key	3898
employee, casino gaming employee, or gaming-related vendor	3899
license, the Ohio casino control commission shall consider all of	3900
the following, as applicable:	3901

(1) The reputation, experience, and financial integrity of	3902
the applicant, its holding company, if applicable, and any other	3903
person that directly controls the applicant;	3904

(2) The financial ability of the applicant to purchase and	3905
maintain adequate liability and casualty insurance and to provide	3906
an adequate surety bond;	3907

(3) The past and present compliance of the applicant and its	3908
affiliates or affiliated companies with casino-related licensing	3909
requirements in this state or any other jurisdiction, including	3910
whether the applicant has a history of noncompliance with the	3911
casino licensing requirements of any jurisdiction;	3912

(4) If the applicant has been indicted, convicted, pleaded	3913
guilty or no contest, or forfeited bail concerning any criminal	3914
offense under the laws of any jurisdiction, either felony or	3915
misdemeanor, not including traffic violations;	3916

(5) If the applicant has filed, or had filed against it a	3917
proceeding for bankruptcy or has ever been involved in any formal	3918
process to adjust, defer, suspend, or otherwise work out the	3919
payment of any debt;	3920

(6) If the applicant has been served with a complaint or	3921
other notice filed with any public body regarding a payment of any	3922
tax required under federal, state, or local law that has been	3923
delinquent for one or more years;	3924

(7) If the applicant is or has been a defendant in litigation	3925
involving its business practices;	3926

(8) If awarding a license would undermine the public's	3927
confidence in the casino gaming industry in this state;	3928

(9) If the applicant meets other standards for the issuance	3929
of a license that the commission adopts by rule, which shall not	3930
be arbitrary, capricious, or contradictory to the expressed	3931
provisions of this chapter.	3932

(B) If the commission determines that a person is eligible	3933
under this chapter to be issued a license as a casino operator,	3934
management company, holding company, key employee, casino gaming	3935
employee, or gaming-related vendor, the commission shall issue	3936
such license for not more than three years, as determined by	3937
commission rule, if all other requirements of this chapter have	3938
been satisfied.	3939

(C) The commission shall not issue a casino operator,	3940
management company, holding company, key employee, casino gaming	3941
employee, or gaming-related vendor license under this chapter to	3942
an applicant if:	3943

(1) The applicant has been convicted of a disqualifying	3944
offense, as defined in section 3772.07 of the Revised Code, unless	3945
the person is an applicant for a casino gaming employee license.	3946
For an offense other than a gambling offense, an applicant for a	3947
casino gaming employee license may prove to the commission, by	3948
clear and convincing evidence, that the applicant's activities and	3949
employment record for at least ten years after the conviction show	3950
that the applicant is honest, truthful, and of good reputation,	3951
and there is no basis in fact for believing that the applicant	3952
will commit such an offense again.	3953

(2) The applicant has submitted an application for license	3954
under this chapter that contains false information.	3955

(3) The applicant is a commission member.

3956

(4) The applicant owns an ownership interest that is unlawful	3957
under this chapter, unless waived by the commission.	3958

(5) The applicant violates specific rules adopted by the	3959
commission related to denial of licensure.	3960

(6) The applicant is a member of or employed by a gaming	3961
regulatory body of a governmental unit in this state, another	3962
state, or the federal government, or is employed by a governmental	3963
unit of this state. This division does not prohibit a casino	3964
operator from hiring special duty law enforcement officers if the	3965
officers are not specifically involved in gaming-related	3966
regulatory functions.	3967

(7) The commission otherwise determines the applicant is	3968
ineligible for the license.	3969

(D)(1) The commission shall investigate the qualifications of	3970
each applicant under this chapter before any license is issued and	3971
before any finding with regard to acts or transactions for which	3972
commission approval is required is made. The commission shall	3973
continue to observe the conduct of all licensees and all other	3974
persons having a material involvement directly or indirectly with	3975
a casino operator, management company, or holding company to	3976
ensure that licenses are not issued to or held by, or that there	3977
is not any material involvement with a casino operator, management	3978
company, or holding company by, an unqualified, disqualified, or	3979
unsuitable person or a person whose operations are conducted in an	3980
unsuitable manner or in unsuitable or prohibited places or	3981
locations.	3982

(2) The executive director may recommend to the commission	3983
that it deny any application, or limit, condition, or restrict, or	3984
suspend or revoke, any license or finding, or impose any fine upon	3985
any licensee or other person according to this chapter and the	3986
rules adopted thereunder.	3987

(3) A license issued under this chapter is a revocable	3988
privilege. No licensee has a vested right in or under any license	3989
issued under this chapter. The initial determination of the	3990
commission to deny, or to limit, condition, or restrict, a license	3991
may be appealed under section 2505.03 of the Revised Code.	3992

(E)(1) An institutional investor otherwise required to be	3993
found suitable or qualified under this chapter and the rules	3994
adopted under this chapter shall be presumed suitable or qualified	3995
upon submitting documentation sufficient to establish	3996
qualifications as an institutional investor and upon certifying	3997
all of the following:	3998

(a) The institutional investor owns, holds, or controls	3999
publicly traded securities issued by a licensee or holding,	4000
intermediate, or parent company of a licensee or in the ordinary	4001
course of business for investment purposes only.	4002

(b) The institutional investor does not exercise influence	4003
over the affairs of the issuer of such securities nor over any	4004
licensed subsidiary of the issuer of such securities.	4005

(c) The institutional investor does not intend to exercise	4006
influence over the affairs of the issuer of such securities, nor	4007
over any licensed subsidiary of the issuer of such securities, in	4008
the future, and that it agrees to notify the commission in writing	4009
within thirty days if such intent changes.	4010

(2) The exercise of voting privileges with regard to publicly	4011
traded securities shall not be deemed to constitute the exercise	4012
of influence over the affairs of a licensee.	4013

(3) The commission shall rescind the presumption of	4014
suitability for an institutional investor at any time if the	4015
institutional investor exercises or intends to exercise influence	4016
or control over the affairs of the licensee.	4017

(4) This division shall not be construed to preclude the	4018
commission from investigating the suitability or qualifications of	4019
an institutional investor if the commission becomes aware of facts	4020
or information that may result in the institutional investor being	4021
found unsuitable or disqualified.	4022

(F) Information provided on the application shall be used as	4023
a basis for a thorough background investigation of each applicant.	4024
A false or incomplete application is cause for denial of a license	4025
by the commission. All applicants and licensees shall consent to	4026
inspections, searches, and seizures and to the disclosure to the	4027
commission and its agents of confidential records, including tax	4028
records, held by any federal, state, or local agency, credit	4029
bureau, or financial institution and to provide handwriting	4030
exemplars, photographs, fingerprints, and information as	4031
authorized in this chapter and in rules adopted by the commission.	4032

Sec. 3772.11. (A) A person may apply to the commission for a	4033
casino operator, management company, or holding company license to	4034
conduct casino gaming at a casino facility as provided in this	4035
chapter. The application shall be made under oath on forms	4036
provided by the commission and shall contain information as	4037
prescribed by rule, including, but not limited to, all of the	4038
following:	4039

(1) The name, business address, business telephone number,	4040
social security number, and, where applicable, the federal tax	4041
identification number of any applicant;	4042

(2) The identity of every person having a greater than five	4043
per cent direct or indirect interest in the applicant casino	4044
facility for which the license is sought;	4045

(3) An identification of any business, including the state of	4046
incorporation or registration if applicable, in which an	4047
applicant, or the spouse or children of an applicant, has an	4048
equity interest of more than five per cent;	4049

(4) The name of any casino operator, management company,	4050
holding company, and gaming-related vendor in which the applicant	4051
has an equity interest of at least five per cent;	4052

(5) If an applicant has ever applied for or has been granted	4053
any gaming license or certificate issued by a licensing authority	4054
in Ohio or any other jurisdiction that has been denied,	4055
restricted, suspended, revoked, or not renewed and a statement	4056
describing the facts and circumstances concerning the application,	4057
denial, restriction, suspension, revocation, or nonrenewal,	4058
including the licensing authority, the date each action was taken,	4059
and the reason for each action;	4060

(6) If an applicant has ever filed or had filed against it a	4061
civil or administrative action or proceeding in bankruptcy,	4062
including the date of filing, the name and location of the court,	4063
the case caption, the docket number, and the disposition;	4064

(7) The name and business telephone number of any attorney	4065
representing an applicant in matters before the commission;	4066

(8) Information concerning the amount, type of tax, the	4067
taxing agency, and times involved, if the applicant has filed or	4068
been served with a complaint or notice filed with a public body	4069
concerning a delinquency in the payment of or a dispute over a	4070
filing concerning the payment of a tax required under federal,	4071
state, or local law;	4072

(9) A description of any proposed casino gaming operation and	4073
related casino enterprises, including the type of casino facility,	4074
location, expected economic benefit to the community, anticipated	4075
or actual number of employees, any statement from an applicant	4076
regarding compliance with federal and state affirmative action	4077
guidelines, projected or actual admissions, projected or actual	4078
gross receipts, and scientific market research;	4079

(10) Financial information in the manner and form prescribed	4080
by the commission;	4081

(11) If an applicant has directly made a political	4082
contribution, loan, donation, or other payment of one hundred	4083
dollars or more to a statewide office holder, a member of the	4084
general assembly, a local government official elected in a	4085
jurisdiction where a casino facility is located, or a ballot issue	4086
not more than one year before the date the applicant filed the	4087
application and all information relating to the contribution,	4088
loan, donation, or other payment;	4089

(12) Any criminal conviction; and

4090

(13) Other information required by the commission under rules	4091
adopted by the commission.	4092

(B) Any holding company or management company, its directors,	4093
executive officers, and any shareholder who holds more than five	4094
per cent ownership interest of a holding company or management	4095
company shall be required to submit the same information as	4096
required by an applicant under this section.	4097

Sec. 3772.111. In determining whether to grant a casino	4098
operator license, the commission shall also consider:	4099

(A) The facilities or proposed facilities for the conduct of	4100
casino gaming;	4101

(B) The prospective total revenue to be collected by the	4102
state from the conduct of casino gaming;	4103

(C) The extent to which the applicant exceeds or meets other	4104
standards adopted by the commission.	4105

Sec. 3772.112. Before a license is issued to a casino	4106
operator, the casino operator shall post, and thereafter shall	4107
maintain, a surety bond in the amount of one million dollars	4108
payable to the state, conditioned on the casino operator complying	4109
with Section 6(C) of Article XV, Ohio Constitution, this chapter,	4110
and the rules adopted under this chapter. The bond shall be issued	4111
by a surety that is licensed to do business in this state, and	4112
shall be approved by the commission. The total aggregate liability	4113
of the surety on the bond is limited to the amount specified in	4114
the bond. The surety shall not cancel the bond unless the surety	4115
has given the commission, in the event of nonpayment of premium,	4116
ten days' notice of the intention to cancel, and in the event of	4117
any other cause, thirty days' notice of the intention to cancel.	4118
If the bond is to be canceled, and if the casino operator fails to	4119
post and maintain a new surety bond in the specified amount on or	4120
before the day of cancellation, the casino operator's license is	4121
void.	4122

Sec. 3772.12. (A) A person may apply for a gaming-related	4123
vendor license. All applications shall be made under oath.	4124

(B) A person who holds a gaming-related vendor's license is	4125
authorized to sell or lease, and to contract to sell or lease,	4126
equipment and supplies to any licensee involved in the ownership	4127
or management of a casino facility.	4128

(C) Gambling supplies and equipment shall not be distributed	4129
unless supplies and equipment conform to standards adopted in	4130
rules adopted by the commission.	4131

Sec. 3772.121. (A) The commission shall issue a	4132
gaming-related vendor's license under this chapter to an applicant	4133
who has:	4134

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

4135

(2) Paid a nonrefundable license fee as described in section	4136
3772.17 of the Revised Code;	4137

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

4138

(4) Been determined by the commission as eligible for a	4139
gaming-related vendor's license.	4140

(B) A gaming-related vendor shall furnish to the commission a	4141
list of all equipment, devices, and supplies offered for sale or	4142
lease in connection with casino games authorized under this	4143
chapter.	4144

(C) A gaming-related vendor's equipment, devices, or supplies	4145
that are used by a person in an unauthorized casino gaming	4146
operation shall be forfeited to the state.	4147

Sec. 3772.13. (A) No person may be employed as a key employee	4148
unless the person is the holder of a valid key employee license	4149
issued by the commission.	4150

(B) Each applicant shall, before the issuance of any key	4151
employee license, produce information, documentation, and	4152
assurances as are required by this chapter and rules adopted	4153
thereunder. In addition, each applicant shall, in writing,	4154
authorize the examination of all bank accounts and records as may	4155
be deemed necessary by the commission.	4156

(C) To be eligible for a key employee license, the applicant	4157
shall be at least twenty-one years of age and shall meet the	4158
criteria set forth by rule by the commission.	4159

(D) Each application for a key employee license shall be on a	4160
form prescribed by the commission and shall contain all	4161
information required by the commission. The applicant shall set	4162
forth in the application if the applicant has been issued prior	4163
gambling-related licenses; if the applicant has been licensed in	4164
any other state under any other name, and, if so, the name under	4165
which the license was issued and the applicant's age at the time	4166
the license was issued; any criminal conviction the applicant has	4167
had; and if a permit or license issued to the applicant in any	4168
other state has been suspended, restricted, or revoked, and, if	4169
so, the cause and the duration of each action.	4170

(E) Each applicant shall submit with each application, on a	4171
form provided by the commission, two sets of fingerprints and a	4172
photograph. The commission shall charge each applicant an	4173
application fee set by the commission to cover all actual costs	4174
generated by each licensee and all background checks under this	4175
section and section 3772.07 of the Revised Code.	4176

(F)(1) The casino operator, management company, or holding	4177
company by whom a person is employed as a key employee shall	4178
terminate the person's employment in any capacity requiring a	4179
license under this chapter and shall not in any manner permit the	4180
person to exercise a significant influence over the operation of a	4181
casino facility if:	4182

(a) The person does not apply for and receive a key employee	4183
license within three months of being issued a provisional license,	4184
as established under commission rule.	4185

(b) The person's application for a key employee license is	4186
denied by the commission.	4187

(c) The person's key employee license is revoked by the	4188
commission.	4189

The commission shall notify the casino operator, management	4190
company, or holding company who employs such a person by certified	4191
mail of any such finding, denial, or revocation.	4192

(2) A casino operator, management company, or holding company	4193
shall not pay to a person whose employment is terminated under	4194
division (F)(1) of this section, any remuneration for any services	4195
performed in any capacity in which the person is required to be	4196
licensed, except for amounts due for services rendered before	4197
notice was received under that division. A contract or other	4198
agreement for personal services or for the conduct of any casino	4199
gaming at a casino facility between a casino operator, management	4200
company, or holding company and a person whose employment is	4201
terminated under division (F)(1) of this section may be terminated	4202
by the casino operator, management company, or holding company	4203
without further liability on the part of the casino operator,	4204
management company, or holding company. Any such contract or other	4205
agreement is deemed to include a term authorizing its termination	4206
without further liability on the part of the casino operator,	4207
management company, or holding company upon receiving notice under	4208
division (F)(1) of this section. That a contract or other	4209
agreement does not expressly include such a term is not a defense	4210
in any action brought to terminate the contract or other	4211
agreement, and is not grounds for relief in any action brought	4212
questioning termination of the contract or other agreement.	4213

(3) A casino operator, management company, or holding	4214
company, without having obtained the prior approval of the	4215
commission, shall not enter into any contract or other agreement	4216
with a person who has been found unsuitable, who has been denied a	4217
license, or whose license has been revoked under division (F)(1)	4218
of this section, or with any business enterprise under the control	4219
of such a person, after the date on which the casino operator,	4220
management company, or holding company receives notice under that	4221
division.	4222

Sec. 3772.131. (A) All casino gaming employees are required	4223
to have a casino gaming employee license. "Casino gaming employee"	4224
means the following and their supervisors:	4225

(1) Individuals involved in operating a casino gaming pit,	4226
including dealers, shills, clerks, hosts, and junket	4227
representatives;	4228

(2) Individuals involved in handling money, including	4229
cashiers, change persons, count teams, and coin wrappers;	4230

(3) Individuals involved in operating casino games;

4231

(4) Individuals involved in operating and maintaining slot	4232
machines, including mechanics, floor persons, and change and	4233
payoff persons;	4234

(5) Individuals involved in security, including guards and	4235
game observers;	4236

(6) Individuals with duties similar to those described in	4237
divisions (A)(1) to (5) of this section. "Casino gaming employee"	4238
does not include an individual whose duties are related solely to	4239
nongaming activities such as entertainment, hotel operation,	4240
maintenance, or preparing or serving food and beverages.	4241

(B) The commission may issue a casino gaming employee license	4242
to an applicant after it has determined that the applicant is	4243
eligible for a license under rules adopted by the commission and	4244
paid any applicable fee. All applications shall be made under	4245
oath.	4246

(C) To be eligible for a casino gaming employee license, an	4247
applicant shall be at least twenty-one years of age.	4248

(D) Each application for a casino gaming employee license	4249
shall be on a form prescribed by the commission and shall contain	4250
all information required by the commission. The applicant shall	4251
set forth in the application if the applicant has been issued	4252
prior gambling-related licenses; if the applicant has been	4253
licensed in any other state under any other name, and, if so, the	4254
name under which the license was issued and the applicant's age at	4255
the time the license was issued; any criminal convictions the	4256
applicant has had; and if a permit or license issued to the	4257
applicant in any other state has been suspended, restricted, or	4258
revoked, and, if so, the cause and the duration of each action.	4259

(E) Each applicant shall submit with each application, on a	4260
form provided by the commission, two sets of the applicant's	4261
fingerprints and a photograph. The commission shall charge each	4262
applicant an application fee to cover all actual costs generated	4263
by each licensee and all background checks.	4264

Sec. 3772.14. (A) After notice and opportunity for an	4265
adjudication conducted under Chapter 119. of the Revised Code, the	4266
commission may suspend, revoke, or refuse to issue or renew a	4267
license in accordance with rules adopted by the commission.	4268

(B) Without in any manner limiting the authority of the	4269
commission to impose the level and type of discipline it may	4270
consider appropriate, the commission may take into consideration:	4271

(1) If the licensee knew or reasonably should have known that	4272
the action complained of was a violation of any law, regulation,	4273
or condition on the licensee's license;	4274

(2) If the licensee has previously been disciplined by the	4275
commission;	4276

(3) If the licensee has previously been subject to discipline	4277
by the commission concerning the violation of any law, regulation,	4278
or condition of the licensee's license;	4279

(4) If the licensee reasonably relied upon professional	4280
advice from a lawyer, doctor, accountant, or other recognized	4281
professional that was relevant to the action resulting in the	4282
violation;	4283

(5) If the licensee or licensee's employer had a reasonably	4284
constituted and functioning compliance program;	4285

(6) If the imposition of a condition requiring the licensee	4286
to establish and implement a written self-enforcement and	4287
compliance program would assist in ensuring the licensee's future	4288
compliance with all statutes, regulations, and conditions of the	4289
license;	4290

(7) If the licensee realized a pecuniary gain from the	4291
violation;	4292

(8) If the amount of any fine or other penalty imposed would	4293
result in disgorgement of any gains unlawfully realized by the	4294
licensee;	4295

(9) If the violation was caused by an officer or employee of	4296
the licensee, the level of authority of the individual who caused	4297
the violation;	4298

(10) If the individual who caused the violation acted within	4299
the scope of the individual's authority as granted by the	4300
licensee;	4301

(11) The adequacy of any training programs offered by the	4302
licensee or licensee's employer that were relevant to the activity	4303
which resulted in the violation;	4304

(12) If the licensee's action substantially deviated from	4305
industry standards and customs;	4306

(13) The extent to which the licensee cooperated with the	4307
commission during the investigation of the violation;	4308

(14) If the licensee has initiated remedial measures to	4309
prevent similar violations;	4310

(15) The magnitude of penalties imposed on other licensees	4311
for similar violations;	4312

(16) The proportionality of the penalty in relation to the	4313
misconduct;	4314

(17) The extent to which the amount of any fine imposed would	4315
punish the licensee for the conduct and deter future violations;	4316

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

4317

(19) Any other factors the commission in its sole and	4318
absolute discretion may consider relevant.	4319

Sec. 3772.15. (A) Unless a license issued under this chapter	4320
is suspended, expires, or is revoked, the license shall be renewed	4321
for not more than three years, as determined by commission rule,	4322
after a determination by the commission that the licensee is in	4323
compliance with this chapter and rules authorized by this chapter	4324
and after the licensee pays a fee.	4325

(B) A licensee shall undergo a complete investigation at	4326
least every three years, as determined by commission rule, to	4327
determine that the licensee remains in compliance with this	4328
chapter.	4329

(C) Notwithstanding division (B) of this section, the	4330
commission may investigate a licensee at any time the commission	4331
determines it is necessary to ensure that the licensee remains in	4332
compliance with this section.	4333

(D) The holder of a license shall bear the cost of an	4334
investigation, except key employees and casino gaming employees	4335
who are employed by a casino operator, in which case the casino	4336
operator shall pay the investigation cost.	4337

Sec. 3772.16. (A) Any information concerning the following	4338
submitted, collected, or gathered as part of an application to the	4339
commission for a license under this chapter is confidential and	4340
not subject to disclosure as a record under section 149.43 of the	4341
Revised Code:	4342

(1) A minor child of an applicant;

4343

(2) The social security number of an applicant or the spouse	4344
of an applicant;	4345

(3) The home telephone number of an applicant or the spouse	4346
or children of an applicant;	4347

(4) An applicant's birth certificate;

4348

(5) The driver's license number of an applicant or the	4349
applicant's spouse;	4350

(6) The name or address of a previous spouse of the	4351
applicant;	4352

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

4353

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

4354

(9) The personal financial information and records of an	4355
applicant or the spouse or minor child of an applicant, including	4356
tax returns and information, and records of criminal proceedings;	4357

(10) Any information concerning a victim of domestic	4358
violence, sexual assault, or stalking;	4359

(11) The electronic mail address of the spouse or family	4360
member of the applicant;	4361

(12) An applicant's home addresses; and

4362

(13) Any trade secret.

4363

(B) Notwithstanding any other law, upon written request from	4364
a person, the commission shall provide the following information	4365
to the person except as provided in this chapter:	4366

(1) The information provided under this chapter concerning a	4367
licensee or an applicant;	4368

(2) The amount of the wagering tax and admission tax paid	4369
daily to the state by a licensed applicant or an operating agent;	4370
and	4371

(3) A copy of a letter providing the reasons for the denial	4372
of an applicant's license or an operating agent's contract and a	4373
copy of a letter providing the reasons for the commission's	4374
refusal to allow an applicant to withdraw the applicant's	4375
application, but with confidential information redacted if that	4376
information is the reason for the denial or refusal to withdraw.	4377

(C) In addition to information that is confidential under	4378
division (A) of this section, medical records, trade secrets and	4379
other proprietary information, patents or exclusive licenses, and	4380
marketing materials maintained by the commission concerning a	4381
person who holds, held, or has applied for a license under this	4382
chapter is confidential and not subject to section 149.43 of the	4383
Revised Code.	4384

Sec. 3772.17. (A) The upfront license fee to obtain a license	4385
as a casino operator shall be fifty million dollars per casino	4386
facility. New casino operator, management company, and holding	4387
company license and renewal license fees shall be set by rule,	4388
subject to the approval of the joint committee on gaming and	4389
wagering. Renewal license fees shall be limited to actual expenses	4390
of processing the renewal licensing application.	4391

(B) The fee to obtain an application for a casino operator,	4392
management company, or holding company license shall be one	4393
million dollars per application. The application fee shall be	4394
deposited into the casino control commission fund. The application	4395
fee is nonrefundable.	4396

(C) The license fees for a gaming-related vendor shall be set	4397
by rule, subject to the approval of the joint committee on gaming	4398
and wagering. Additionally, the commission may assess an applicant	4399
a reasonable fee in the amount necessary to process a	4400
gaming-related vendor license application.	4401

(D) The license fees for a key employee shall be set by rule,	4402
subject to the approval of the joint committee on gaming and	4403
wagering. Additionally, the commission may assess an applicant a	4404
reasonable fee in the amount necessary to process a key employee	4405
license application. If the license is being sought at the request	4406
of a casino operator, such fees shall be paid by the casino	4407
operator.	4408

(E) The license fees for a casino gaming employee shall be	4409
set by rule, subject to the approval of the joint committee on	4410
gaming and wagering. If the license is being sought at the request	4411
of a casino operator, the fee shall be paid by the casino	4412
operator.	4413

Sec. 3772.18. (A) Each casino operator, management company,	4414
and holding company involved in the application and ownership or	4415
management of a casino facility shall provide to the commission as	4416
applicable:	4417

(1) An annual balance sheet;

4418

(2) An annual income statement;

4419

(3) An annual audited financial statement;

4420

(4) A list of the stockholders or other persons having at	4421
least a five per cent ownership interest in the casino operator,	4422
management company, or holding company and any other information	4423
the commission considers necessary for the effective	4424
administration of this chapter;	4425

(5) The applicant's plan and process to provide employment	4426
opportunities;	4427

(6) Notification of any material changes to the applicant's	4428
or licensee's stockholders must be provided to the commission	4429
within sixty days of the change. Notification of any refinancing	4430
and debt issuance shall be in accordance with rules adopted by the	4431
commission under Chapter 119. of the Revised Code; and	4432

(7) An applicant's compulsive and problem gambling plan. A	4433
casino operator shall submit an annual summary of its compulsive	4434
and problem gambling plan to the commission. The plan at a minimum	4435
shall contain the following elements:	4436

(a) The goals of the plan and procedures and timetables to	4437
implement the plan;	4438

(b) The identification of the individual who will be	4439
responsible for the implementation and maintenance of the plan;	4440

4441

(i) The commitment of the casino operator to train	4442
appropriate employees;	4443

(ii) The duties and responsibilities of the employees	4444
designated to implement or participate in the plan;	4445

(iii) The responsibility of patrons with respect to	4446
responsible gambling;	4447

(iv) Procedures for providing information to individuals	4448
regarding community, public and private treatment services,	4449
gamblers anonymous programs, and similar treatment or addiction	4450
therapy programs designed to prevent, treat, or monitor compulsive	4451
and problem gamblers and to counsel family members;	4452

(v) The provision of printed material to educate patrons	4453
about compulsive and problem gambling and to inform them about	4454
treatment services available to compulsive and problem gamblers	4455
and their families;	4456

(vi) The employee training program;

4457

(vii) Procedures to prevent underage gambling;

4458

(viii) Procedures to prevent intoxicated patrons from	4459
gambling;	4460

(ix) The plan for posting signs within the casino facility	4461
containing gambling treatment information.	4462

(B) Each casino operator shall submit quarterly updates and	4463
an annual report to the commission of its adherence to the plans	4464
and goals submitted under division (A) of this section.	4465

(C) Preference shall be given to public and private	4466
Ohio-based institutions, including state institutions of higher	4467
education as defined in section 3345.011 of the Revised Code, an	4468
institution that possesses a certificate of registration issued by	4469
the state board of career colleges and schools under Chapter 3332.	4470
of the Revised Code, or an institution exempt from regulation	4471
under Chapter 3332. of the Revised Code as prescribed in section	4472
3333.046 of the Revised Code, to train employees for	4473
casino-related employment opportunities.	4474

Sec. 3772.19. A person shall not hold a majority ownership	4475
interest in, or be a management company for, more than two casino	4476
facilities at any one time. A person shall not hold a majority	4477
ownership interest in, or be a management company for, more than	4478
two tracks at which horse racing where the pari-mutuel system of	4479
wagering is conducted at any one time, of which not more than one	4480
shall be a track for thoroughbred horses.	4481

Sec. 3772.20. (A) A maximum of five thousand slot machines	4482
may be operated at a casino facility. Each casino operator for	4483
each casino facility shall determine the total number of slot	4484
machines in their facility, up to a maximum of five thousand slot	4485
machines that may be operated at such casino facility. There shall	4486
be no limit on the number of table games allowed at each casino	4487
facility.	4488

(B) Any slot machine game or table game currently authorized	4489
in, and any future slot machine or table game authorized in, the	4490
states of Indiana, Michigan, Pennsylvania, and West Virginia may	4491
be conducted at casino facilities in this state at the discretion	4492
of a licensed casino operator but only after being approved, upon	4493
application by a licensed casino operator, by the commission under	4494
rules the commission has adopted.	4495

(C) Minimum and maximum wagers on casino gaming shall be	4496
determined by casino operators, subject to the commission's	4497
approval.	4498

(D) No slot machine shall be set to pay out less than the	4499
theoretical payout percentage, which shall be not less than	4500
eighty-five per cent, as specifically approved by the commission.	4501
The commission shall adopt rules that define the theoretical	4502
payout percentage of a slot machine based on the total value of	4503
the jackpots expected to be paid by a slot machine divided by the	4504
total value of slot machine wagers expected to be made on that	4505
slot machine during the same portion of the game cycle.	4506

Sec. 3772.21. (A) Casino gaming equipment and supplies	4507
customarily used in conducting casino gaming shall be purchased or	4508
leased only from gaming-related vendors licensed under this	4509
chapter. A management company owning casino gaming devices,	4510
supplies, and equipment shall be licensed as a gaming-related	4511
vendor under this chapter.	4512

(B) Annually, a gaming-related vendor shall furnish to the	4513
commission a list of all equipment, devices, and supplies offered	4514
for sale or lease in connection with casino gaming authorized	4515
under this chapter.	4516

(C) A gaming-related vendor shall keep books and records for	4517
the furnishing of equipment, devices, and supplies to gaming	4518
operations separate from books and records of any other business	4519
operated by the gaming-related vendor. A gaming-related vendor	4520
shall file a quarterly return with the commission listing all	4521
sales and leases. A gaming-related vendor shall permanently affix	4522
the gaming-related vendor's name to all of the gaming-related	4523
vendor's equipment, devices, and supplies for casino gaming	4524
operations.	4525

(D) A gaming-related vendor's equipment, devices, or supplies	4526
that are used by a person in an unauthorized casino gaming	4527
operation shall be forfeited to the commission.	4528

Sec. 3772.22. (A) All casino facility operations shall use a	4529
cashless wagering system whereby all wagerers' money is converted	4530
to chips, tokens, tickets, electronic cards, or similar objects at	4531
the request of the wagerer that may only be used for wagering at a	4532
casino facility. Wagering shall not be conducted with money or	4533
other negotiable currency.	4534

(B) Wagers may be received only from a person present at a	4535
casino facility. A wagerer present at a casino facility shall not	4536
place or attempt to place a wager on behalf of an individual who	4537
is not present at the casino facility.	4538

Sec. 3772.23. (A) All tokens, chips, or electronic cards that	4539
are used to make wagers shall be purchased from the casino	4540
operator or management company while at a casino facility that has	4541
been approved by the commission. Chips, tokens, tickets,	4542
electronic cards, or similar objects may be used while at the	4543
casino facility only for the purpose of making wagers on casino	4544
games.	4545

(B) Casino operators and management companies shall not do	4546
any of the following:	4547

(1) Obtain a license to operate a check-cashing business	4548
under sections 1315.01 to 1315.30 of the Revised Code;	4549

(2) Obtain a license to provide loans under sections 1321.01	4550
to 1321.19 of the Revised Code;	4551

(3) Obtain a license to provide loans under sections 1321.35	4552
to 1321.48 of the Revised Code.	4553

(C) A casino operator or management company may issue a line	4554
of credit to a casino patron of five hundred dollars per month.	4555
The casino operator or management company may charge interest in	4556
an amount permitted a licensee in the business of making loans	4557
under sections 1321.01 to 1321.19 of the Revised Code.	4558

Sec. 3772.24. (A) An employee of a casino facility who is	4559
between eighteen and twenty-one years of age may be present in the	4560
area of a casino facility where casino gaming is being conducted,	4561
as long as the employee's duties are related solely to nongaming	4562
activities. An individual who is less than twenty-one years of age	4563
may enter a designated area of a casino facility where casino	4564
gaming is being conducted, as established by the commission, to	4565
pass to another area where casino gaming is not being conducted.	4566
An individual who is less than twenty-one years of age shall not	4567
make a wager under this chapter.	4568

(B) Casino operators shall notify the commission of the days	4569
and hours during which casino gaming will be conducted.	4570

Sec. 3772.25. The following are not subject to, or limited	4571
by, the requirements of this chapter or Section 6(C) of Article	4572
XV, Ohio Constitution:	4573

(A) Charitable gaming authorized by Chapter 2915. of the	4574
Revised Code;	4575

(B) Charitable bingo authorized by Section 6 of Article XV,	4576
Ohio Constitution, and as authorized by Chapter 2915. of the	4577
Revised Code;	4578

(C) Lottery games as authorized by Section 6 of Article XV,	4579
Ohio Constitution; and	4580

(D) Pari-mutuel wagering authorized by Chapter 3769. of the	4581
Revised Code.	4582

Sec. 3772.26. (A) Each of the four casino facilities shall be	4583
subject to all applicable state laws and local ordinances related	4584
to health and building codes, or any related requirements and	4585
provisions. Notwithstanding the foregoing, no local zoning, land	4586
use laws, subdivision regulations or similar provisions shall	4587
prohibit the development or operation of the four casino	4588
facilities, or casino gaming set forth herein, provided that no	4589
casino facility shall be located in a district zoned exclusively	4590
residential as of January 1, 2009.	4591

(B) No municipal corporation or other political subdivision	4592
in which a casino facility is located shall be required to provide	4593
or improve infrastructure, appropriate property, or otherwise take	4594
any affirmative legislative or administrative action to assist	4595
development or operation of a casino facility, regardless of the	4596
source of funding but if such action is essential to the	4597
development or operation of a casino facility, the municipal	4598
corporation or other political subdivision may charge the casino	4599
operator for any costs incurred for such action.	4600

Sec. 3772.27. Each initial licensed casino operator of each	4601
of the four casino facilities shall make an initial investment of	4602
at least two hundred fifty million dollars for the development of	4603
each casino facility for a total minimum investment of one billion	4604
dollars statewide. If a casino operator has made an initial	4605
investment of at least one hundred fifty million dollars at the	4606
time a license is issued under this chapter, the casino operator	4607
shall spend the remainder of the total required initial investment	4608
within two years after issuance of that license.	4609

Sec. 3772.28. (A) A casino operator shall not enter into a	4610
debt transaction without the approval of the commission. The	4611
casino operator shall submit, in writing, a request for approval	4612
of a debt transaction that contains at least the following	4613
information:	4614

(1) The names and addresses of all parties to the debt	4615
transaction;	4616

(2) The amount of the funds involved;

4617

(3) The type of debt transaction;

4618

(4) The source of the funds to be obtained;

4619

(5) All sources of collateral;

4620

(6) The purpose of the debt transaction;

4621

(7) The terms of the debt transaction;

4622

(8) Any other information deemed necessary by the commission.

4623

(B) As used in this section, "debt transaction" means a	4624
transaction by a casino operator concerning a casino facility	4625
totaling five hundred thousand dollars or more in which a casino	4626
operator acquires debt, including bank financing, private debt	4627
offerings, and any other transaction that results in the	4628
encumbrance of assets.	4629

Sec. 3772.29. All shipments of gaming supplies, devices, and	4630
equipment, including slot machines, into this state are exempt	4631
from section (2) of "An Act to Prohibit Transportation of Gambling	4632
Devices in Interstate and Foreign Commerce," 64 Stat. 1134, 15	4633
U.S.C. 1171-1177.	4634

Sec. 3772.30. (A) If any person violates this chapter or a	4635
rule adopted thereunder, the attorney general has a cause of	4636
action to restrain the violation. Such an action is a civil	4637
action, governed by the Rules of Civil Procedure. Upon receiving a	4638
request from the commission or the executive director, the	4639
attorney general shall commence and prosecute such an action to	4640
completion. The court shall give priority to such an action over	4641
all other civil actions. Such an action does not preclude an	4642
administrative or criminal proceeding on the same facts.	4643

(B) The attorney general may enter into agreements with any	4644
state or local law enforcement agency to carry out its duties.	4645

(C) A sheriff, chief of police, and prosecuting attorney	4646
shall furnish to the commission, on prescribed forms, all	4647
information obtained during the course of any substantial	4648
investigation or prosecution if it appears a violation of this	4649
chapter has occurred. Any such information is not a public record,	4650
as defined in section 149.43 of the Revised Code, until such	4651
information would otherwise become a public record.	4652

Sec. 3772.31. (A) The commission, by and through the	4653
executive director of the commission, may enter into contracts	4654
necessary to ensure the proper operation and reporting of all	4655
casino gaming authorized under this chapter. The commission may	4656
determine it to be necessary and adopt rules to authorize a	4657
central system. The system shall be operated by or under the	4658
commission's control. If the commission determines that a central	4659
system is necessary and adopts rules authorizing a central system,	4660
casino operators shall be responsible for the costs of the central	4661
system as it relates to casino facilities.	4662

(B) The commission shall certify independent testing	4663
laboratories to scientifically test and technically evaluate all	4664
slot machines, mechanical, electromechanical, or electronic table	4665
games, slot accounting systems, and other electronic gaming	4666
equipment for compliance with this chapter. The certified	4667
independent testing laboratories shall be accredited by a national	4668
accreditation body. The commission shall certify an independent	4669
testing laboratory if it is competent and qualified to	4670
scientifically test and evaluate electronic gaming equipment for	4671
compliance with this chapter and to otherwise perform the	4672
functions assigned to an independent testing laboratory under this	4673
chapter. An independent testing laboratory shall not be owned or	4674
controlled by, or have any interest in, a gaming-related vendor of	4675
electronic gaming equipment. The commission shall prepare a list	4676
of certified independent testing laboratories from which	4677
independent testing laboratories shall be chosen for all purposes	4678
under this chapter.	4679

Sec. 3772.32. (A)(1) If a person's winnings at a casino	4680
facility are an amount for which reporting to the internal revenue	4681
service of the amount is required by 26 U.S.C. 6041 or a	4682
subsequent, analogous section of the Internal Revenue Code, the	4683
casino operator shall deduct and withhold Ohio income tax from the	4684
person's winnings at a rate of six per cent of the amount won. A	4685
person's amount of winnings shall be determined each time the	4686
person exchanges amounts won in tokens, chips, casino credit, or	4687
other pre-paid representations of value for cash or a cash	4688
equivalent. The casino operator shall issue, to a person from	4689
whose winnings an amount has been deducted and withheld, a receipt	4690
for the amount deducted and withheld, and also shall obtain from	4691
the person additional information that will be necessary for the	4692
casino operator to prepare the returns required by this section.	4693

(2) If a person's winnings at a casino facility require	4694
reporting to the internal revenue service under division (A)(1) of	4695
this section, the casino operator also shall require the person to	4696
state in writing, under penalty of falsification, whether the	4697
person is in default under a support order.	4698

(B) Amounts deducted and withheld by a casino operator are	4699
held in trust for the benefit of the state.	4700

(1) On the tenth banking day of each month, the casino	4701
operator shall file a return electronically with the tax	4702
commissioner identifying the persons from whose winnings amounts	4703
were deducted and withheld and the amount of each such deduction	4704
and withholding during the preceding calendar month. With the	4705
return, the casino operator shall remit electronically to the tax	4706
commissioner all the amounts deducted and withheld during the	4707
preceding month. And together with the return and remittance, the	4708
casino operator shall transmit electronically to the tax	4709
commissioner a copy of each receipt issued, and a copy of each	4710
statement made, under divisions (A)(1) and (2) of this section.	4711

(2) Annually on or before the thirty-first day of January, a	4712
casino operator shall file an annual return electronically with	4713
the tax commissioner indicating the total amount deducted and	4714
withheld during the preceding calendar year. The casino operator	4715
shall remit electronically with the annual return any amount that	4716
was deducted and withheld and that was not previously remitted. If	4717
the identity of a person and the amount deducted and withheld with	4718
respect to that person were omitted on a monthly return, that	4719
information shall be indicated on the annual return. And if a copy	4720
of the receipt and statement pertaining to a person was not	4721
previously transmitted to the tax commissioner, the receipt and	4722
statement shall be transmitted to the tax commissioner	4723
electronically with the annual return.	4724

(3)(a) A casino operator who fails to file a return and remit	4725
the amounts deducted and withheld is personally liable for the	4726
amount deducted and withheld and not remitted. The tax	4727
commissioner may impose a penalty up to one thousand dollars if a	4728
return is filed late, if amounts deducted and withheld are	4729
remitted late, if a return is not filed, or if amounts deducted	4730
and withheld are not remitted. Interest accrues on past due	4731
amounts deducted and withheld at the rate prescribed in section	4732
5703.47 of the Revised Code. The tax commissioner may collect past	4733
due amounts deducted and withheld and penalties and interest	4734
thereon by assessment under section 5747.13 of the Revised Code as	4735
if they were income taxes collected by an employer.	4736

(b) If a casino operator sells the casino facility or	4737
otherwise quits the casino business, the amounts deducted and	4738
withheld and any penalties and interest thereon are immediately	4739
due and payable. The successor shall withhold an amount of the	4740
purchase money that is sufficient to cover the amounts deducted	4741
and withheld and penalties and interest thereon until the	4742
predecessor casino operator produces either a receipt from the tax	4743
commissioner showing that the amounts deducted and withheld and	4744
penalties and interest thereon have been paid or a certificate	4745
from the tax commissioner indicating that no amounts deducted and	4746
withheld or penalties and interest thereon are due. If the	4747
successor fails to withhold purchase money, the successor is	4748
personally liable for payment of the amounts deducted and withheld	4749
and penalties and interest thereon, up to the amount of the	4750
purchase money.	4751

(C) Annually, on or before the thirty-first day of January, a	4752
casino operator shall issue an information return to each person	4753
with respect to whom an amount has been deducted and withheld	4754
during the preceding calendar year. The information return shall	4755
show the total amount deducted from the person's winnings by the	4756
casino operator during the preceding calendar year.	4757

(D) The failure of a casino operator to deduct and withhold	4758
the required amount from a person's winnings does not relieve the	4759
person from liability for the tax imposed by section 5747.02 of	4760
the Revised Code with respect to those winnings. And compliance	4761
with this section does not relieve a casino operator or a person	4762
who has winnings at a casino facility from compliance with	4763
relevant provisions of federal tax laws.	4764

(E) The tax commissioner shall prescribe the form of the	4765
receipt, statement, and returns required by this section.	4766

Sec. 3772.33. (A) As used in this section, "conservator"	4767
means a person appointed by a court of common pleas as a fiduciary	4768
to temporarily manage and control a casino facility.	4769

(B) The commission shall adopt rules under Chapter 119. of	4770
the Revised Code relating to the administration of a casino	4771
facility by a conservator.	4772

(C) The commission may petition the court of common pleas of	4773
the county in which the casino facility is located for appointment	4774
by the court of a conservator to manage and control the casino	4775
facility if any of the following occurs:	4776

(1) The commission revokes the casino operator's license.

4777

(2) The commission declines to renew the casino operator's	4778
license.	4779

(3) The commission suspends a casino operator's license for	4780
more than one hundred twenty days.	4781

(4) A proposed buyer is denied a casino operator's license,	4782
and the licensed casino operator is unable or unwilling to retain	4783
ownership or control of the casino facility.	4784

(5) A licensed casino operator agrees in writing to	4785
relinquish control of a casino facility to a conservator.	4786

(6) A natural disaster or bankruptcy halts operations at a	4787
casino facility.	4788

This division does not apply if the casino facility for which	4789
a casino license has been issued has not been in operation and	4790
open to the public.	4791

(D)(1) The petition shall contain the names of two or more	4792
persons who the commission believes are suitable and qualified to	4793
manage and control the casino facility and are available for	4794
appointment as a conservator.	4795

(2) Upon receipt of the petition, the court shall appoint as	4796
conservator of the casino facility a person who is named in the	4797
petition. The court shall immediately notify the commission of the	4798
appointment. Upon receipt of notice from the court, the commission	4799
shall immediately notify the casino operator and the conservator.	4800

(3) The court that appoints the conservator shall set	4801
reasonable compensation, out of the revenue of the casino	4802
facility, for the services, costs, and expenses of the conservator	4803
and for any other persons whom the conservator may engage to aid	4804
the conservator in performing the conservator's duties.	4805

(E) A conservator is subject to Chapter 3772. of the Revised	4806
Code and any rules adopted under that chapter as if the	4807
conservator were a licensed casino operator.	4808

(F) A conservator shall be deemed to be a licensed casino	4809
operator and may perform all acts that the conservator is required	4810
or permitted to perform without approval or other action.	4811

(G) The conservator shall take immediately into possession	4812
all property of the casino facility, including its money,	4813
accounts, books, records, and evidences of debts owed to the	4814
casino operator, and shall continue the business of the casino	4815
facility.	4816

(H) A conservator shall file with the commission reports on	4817
the administration of the casino facility in such form and at such	4818
intervals as the commission may prescribe.	4819

(I)(1) If at any time the court finds that a conservator is	4820
not qualified or available to serve as conservator, the court	4821
shall request from the commission the names of two or more persons	4822
who the commission believes are suitable and qualified to manage	4823
and control a casino facility and are available to serve as a	4824
conservator.	4825

(2) The commission may, at any time after the appointment of	4826
a conservator, petition the court for the removal of the	4827
conservator and the appointment of a new conservator or for the	4828
termination of the conservator.	4829

(J) A conservator shall, before assuming the conservator's	4830
duties, execute and file a bond for the faithful performance of	4831
the conservator's duties payable to the commission with such	4832
surety or sureties and in such form as the commission approves and	4833
in such amount as the commission prescribes.	4834

(K) The commission shall require that the former casino	4835
operator purchase liability insurance, in an amount determined by	4836
the commission, to protect a conservator from liability for any	4837
acts or omissions of the conservator occurring during the duration	4838
of the conservatorship that are reasonably related to, and within	4839
the scope of, the conservator's duties.	4840

(L)(1) The former licensed casino operator has one hundred	4841
eighty days after the date on which the conservator is appointed	4842
to sell the casino facility to another person who satisfies the	4843
requirements of this chapter for obtaining a casino operator's	4844
license and is approved by the commission.	4845

(2) If the person is unable to sell the casino facility in	4846
the time required by division (L)(1) of this section, the	4847
conservator may take any action necessary to sell the casino	4848
facility to another person who satisfies the requirements of this	4849
chapter for obtaining a casino operator's license and is approved	4850
by the commission.	4851

(M) The commission shall direct the court of common pleas to	4852
discontinue a conservatorship when any of the following occurs:	4853

(1) The commission determines that the cause for which the	4854
conservatorship was instituted no longer exists.	4855

(2) The former casino operator or the conservator has with	4856
the approval of the commission, consummated the sale, assignment,	4857
conveyance, or other disposition of the casino facility.	4858

(N) Upon the discontinuation of the conservatorship and with	4859
the approval of the commission, the conservator shall take steps	4860
as may be necessary to affect an orderly transfer of the property	4861
of the former casino operator.	4862

Sec. 3772.34. The provisions of law contained in this	4863
chapter, and their applications, constitute a unity. If any	4864
provision of law contained in this chapter, or if any application	4865
of any provision of law contained in this chapter, is held	4866
invalid, then all other provisions of law contained in this	4867
chapter and their applications also are invalid.	4868

Sec. 3772.99. (A) The commission shall levy and collect	4869
penalties for noncriminal violations of this chapter. Moneys	4870
collected from such penalty levies shall be credited to the	4871
general revenue fund.	4872

(B) If a licensed casino operator, management company,	4873
holding company, gaming-related vendor, or key employee violates	4874
this chapter or engages in a fraudulent act, the commission may	4875
suspend or revoke the license and may do either or both of the	4876
following:	4877

(1) Suspend, revoke, or restrict the casino gaming operations	4878
of a casino operator;	4879

(2) Require the removal of a management company, key	4880
employee, or discontinuance of services from a gaming-related	4881
vendor.	4882

(C) The commission shall impose civil penalties against a	4883
person who violates this chapter under the schedule of penalties	4884
adopted by the commission and approved by the joint committee on	4885
gaming and wagering.	4886

(D) A person who knowingly or intentionally does any of the	4887
following commits a misdemeanor of the first degree on the first	4888
offense and a felony of the fifth degree for a subsequent offense:	4889

(1) Makes a false statement on an application submitted under	4890
this chapter;	4891

(2) Permits a person less than twenty-one years of age to	4892
make a wager;	4893

(3) Aids, induces, or causes a person less than twenty-one	4894
years of age who is not an employee of the casino gaming operation	4895
to enter or attempt to enter a casino facility;	4896

(4) Enters or attempts to enter a casino facility while under	4897
twenty-one years of age, unless the person enters a designated	4898
area as described in section 3772.24 of the Revised Code;	4899

(5) Wagers or accepts a wager at a location other than a	4900
casino facility;	4901

(6) Is a casino operator or employee and participates in	4902
casino gaming other than as part of operation or employment.	4903

(E) A person who knowingly or intentionally does any of the	4904
following commits a felony of the fifth degree on a first offense	4905
and a felony of the fourth degree for a subsequent offense. If the	4906
person is a licensee under this chapter, the commission shall	4907
revoke the person's license after the first offense.	4908

(1) Offers, promises, or gives anything of value or benefit	4909
to a person who is connected with the casino operator, management	4910
company, holding company, or gaming-related vendor, including	4911
their officers and employees, under an agreement to influence or	4912
with the intent to influence the actions of the person to whom the	4913
offer, promise, or gift was made in order to affect or attempt to	4914
affect the outcome of a casino game or an official action of a	4915
commission member;	4916

(2) Solicits, accepts, or receives a promise of anything of	4917
value or benefit while the person is connected with a casino,	4918
including an officer or employee of a casino operator, management	4919
company, or gaming-related vendor, under an agreement to influence	4920
or with the intent to influence the actions of the person to	4921
affect or attempt to affect the outcome of a casino game or an	4922
official action of a commission member;	4923

(3) Uses or possesses with the intent to use a device to	4924
assist in projecting the outcome of the game, keeping track of the	4925
cards played, analyzing the probability of the occurrence of an	4926
event relating to the casino game, or analyzing the strategy for	4927
playing or betting to be used in the game, except as permitted by	4928
the commission;	4929

(4) Cheats at a casino game;

4930

(5) Manufactures, sells, or distributes any cards, chips,	4931
dice, game, or device that is intended to be used to violate this	4932
chapter;	4933

(6) Alters or misrepresents the outcome of a casino game on	4934
which wagers have been made after the outcome is made sure but	4935
before the outcome is revealed to the players;	4936

(7) Places a wager on the outcome of a casino game after	4937
acquiring knowledge that is not available to all players and	4938
concerns the outcome of the casino game that is the subject of the	4939
wager;	4940

(8) Aids a person in acquiring the knowledge described in	4941
division (E)(7) of this section for the purpose of placing a wager	4942
contingent on the outcome of a casino game;	4943

(9) Claims, collects, takes, or attempts to claim, collect,	4944
or take money or anything of value in or from a casino game with	4945
the intent to defraud or without having made a wager contingent on	4946
winning a casino game;	4947

(10) Claims, collects, or takes an amount of money or thing	4948
of value of greater value than the amount won in a casino game;	4949

(11) Uses or possesses counterfeit chips or tokens in or for	4950
use in a casino game;	4951

(12) Possesses a key or device designed for opening,	4952
entering, or affecting the operation of a casino game, drop box,	4953
or an electronic or a mechanical device connected with the casino	4954
game or removing coins, tokens, chips, or other contents of a	4955
casino game. This division does not apply to a casino operator,	4956
management company, or gaming-related vendor or their agents and	4957
employees in the course of agency or employment.	4958

(13) Possesses materials used to manufacture a slug or device	4959
intended to be used in a manner that violates this chapter;	4960

(14) Operates a casino gaming operation in which wagering is	4961
conducted or is to be conducted in a manner other than the manner	4962
required under this chapter.	4963

(F) The possession of more than one of the devices described	4964
in division (E)(11), (12), or (13) of this section creates a	4965
rebuttable presumption that the possessor intended to use the	4966
devices for cheating.	4967

(G) A person who is convicted of a felony described in this	4968
chapter may be barred for life from entering a casino facility by	4969
the commission.	4970

Sec. 3793.02. (A) The department of alcohol and drug	4971
addiction services shall promote, assist in developing, and	4972
coordinate or conduct programs of education and research for the	4973
prevention of alcohol and drug addiction, the prevention of	4974
gambling addiction, the treatment, including intervention, of	4975
alcoholics and persons who abuse drugs of abuse, including	4976
anabolic steroids, and the treatment, including intervention, of	4977
persons with gambling addictions. Programs established by the	4978
department shall include abstinence-based prevention and treatment	4979
programs.	4980

(B) In addition to the other duties prescribed by this	4981
chapter, the department shall do all of the following:	4982

(1) Promote and coordinate efforts in the provision of	4983
alcohol and drug addiction services and of gambling addiction	4984
services by other state agencies, as defined in section 1.60 of	4985
the Revised Code; courts; hospitals; clinics; physicians in	4986
private practice; public health authorities; boards of alcohol,	4987
drug addiction, and mental health services; alcohol and drug	4988
addiction programs; law enforcement agencies; gambling addiction	4989
programs; and related groups;	4990

(2) Provide for education and training in prevention,	4991
diagnosis, treatment, and control of alcohol and drug addiction	4992
and of gambling addiction for medical students, physicians,	4993
nurses, social workers, professional counselors, psychologists,	4994
and other persons who provide alcohol and drug addiction services	4995
or gambling addiction services;	4996

(3) Provide training and consultation for persons who	4997
supervise alcohol and drug addiction programs and facilities or	4998
gambling addiction programs and facilities;	4999

(4) Develop measures for evaluating the effectiveness of	5000
alcohol and drug addiction services, including services that use	5001
methadone treatment, and of gambling addiction services, and for	5002
increasing the accountability of alcohol and drug addiction	5003
programs and of gambling addiction programs;	5004

(5) Provide to each court of record, and biennially update, a	5005
list of the treatment and education programs within that court's	5006
jurisdiction that the court may require an offender, sentenced	5007
pursuant to section 4511.19 of the Revised Code, to attend;	5008

(6) Make the warning sign described in sections 3313.752,	5009
3345.41, and 3707.50 of the Revised Code available on the	5010
department's internet web site;	5011

(7) Provide a program of gambling addiction services on	5012
behalf of the state lottery commission, pursuant to an agreement	5013
entered into with the director of the commission under division	5014
(K) of section 3770.02 of the Revised Code, and provide a program	5015
of gambling and addiction services on behalf of the Ohio casino	5016
control commission, under an agreement entered into with the	5017
executive director of the commission under section 3772.062 of the	5018
Revised Code. Under Section 6(C)(3) of Article XV, Ohio	5019
Constitution, the department may enter into agreements with county	5020
alcohol, drug addiction, and mental health service districts, and	5021
nonprofit organizations to provide gambling and addiction services	5022
and substance abuse services, and with state institutions of	5023
higher education to perform related research.	5024

(C) The department may accept and administer grants from	5025
public or private sources for carrying out any of the duties	5026
enumerated in this section.	5027

(D) Pursuant to Chapter 119. of the Revised Code, the	5028
department shall adopt a rule defining the term "intervention" as	5029
it is used in this chapter in connection with alcohol and drug	5030
addiction services and in connection with gambling addiction	5031
services. The department may adopt other rules as necessary to	5032
implement the requirements of this chapter.	5033

Sec. 3793.032. The director of alcohol and drug addiction	5034
services shall administer the problem casino gambling and	5035
addictions fund. The director shall use the money in the fund to	5036
support programs that provide gambling addiction services, alcohol	5037
and drug addiction programs that provide alcohol and drug	5038
addiction services, other programs that relate to gambling	5039
addiction and substance abuse, and research that relates to	5040
gambling addiction and substance abuse.	5041

The director shall prepare an annual report describing the	5042
use of the fund for these purposes. The director shall submit the	5043
report to the Ohio casino control commission, the speaker of the	5044
house of representatives, the president of the senate, the	5045
governor, and the permanent joint committee on gaming and	5046
wagering.	5047

Sec. 4301.355. (A) If a petition is filed under section	5048
4301.333 of the Revised Code for the submission of the question or	5049
questions set forth in this section, it shall be held in the	5050
precinct as ordered by the board of elections under that section.	5051
The expense of holding the election shall be charged to the	5052
municipal corporation or township of which the precinct is a part.	5053

(B) At the election, one or more of the following questions,	5054
as designated in a valid petition, shall be submitted to the	5055
electors of the precinct:	5056

(1) "Shall the sale of .......... (insert beer, wine and	5057
mixed beverages, or spirituous liquor) be permitted by ..........	5058
(insert name of applicant, liquor permit holder, or liquor agency	5059
store, including trade or fictitious name under which applicant	5060
for, or holder of, liquor permit or liquor agency store either	5061
intends to do, or does, business at the particular location), an	5062
.......... (insert "applicant for" or "holder of" or "operator	5063
of") a .......... (insert class name of liquor permit or permits	5064
followed by the words "liquor permit(s)" or, if appropriate, the	5065
words "liquor agency store for the State of Ohio"), who is engaged	5066
in the business of .......... (insert general nature of the	5067
business in which applicant or liquor permit holder is engaged or	5068
will be engaged in at the particular location, as described in the	5069
petition) at .......... (insert address of the particular location	5070
within the precinct as set forth in the petition) in this	5071
precinct?"	5072

(2) "Shall the sale of .......... (insert beer, wine and	5073
mixed beverages, or spirituous liquor) be permitted for sale on	5074
Sunday between the hours of .......... (insert "ten a.m. and	5075
midnight" or " eleven a.m. and midnight") by .......... (insert	5076
name of applicant, liquor permit holder, or liquor agency store,	5077
including trade or fictitious name under which applicant for, or	5078
holder of, liquor permit or liquor agency store either intends to	5079
do, or does, business at the particular location), an ......	5080
(insert "applicant for a D-6 liquor permit," "holder of a D-6	5081
liquor permit," "applicant for or holder of an A-1-A, A-2, A-3a,	5082
C-1, C-2x, D-1, D-2x, D-3, D-3x, D-4, D-5, D-5b, D-5c, D-5e, D-5f,	5083
D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, D-5m, D-5n, D-5o, or D-7	5084
liquor permit," if only the approval of beer sales is sought, or	5085
"liquor agency store") who is engaged in the business of	5086
.......... (insert general nature of the business in which	5087
applicant or liquor permit holder is engaged or will be engaged in	5088
at the particular location, as described in the petition) at	5089
.......... (insert address of the particular location within the	5090
precinct) in this precinct?"	5091

(C) The board of elections shall furnish printed ballots at	5092
the election as provided under section 3505.06 of the Revised	5093
Code, except that a separate ballot shall be used for the election	5094
under this section. The question set forth in this section shall	5095
be printed on each ballot, and the board shall insert in the	5096
question appropriate words to complete it. Votes shall be cast as	5097
provided under section 3505.06 of the Revised Code.	5098

Sec. 4301.62. (A) As used in this section:

5099

(1) "Chauffeured limousine" means a vehicle registered under	5100
section 4503.24 of the Revised Code.	5101

(2) "Street," "highway," and "motor vehicle" have the same	5102
meanings as in section 4511.01 of the Revised Code.	5103

(B) No person shall have in the person's possession an opened	5104
container of beer or intoxicating liquor in any of the following	5105
circumstances:	5106

(1) In a state liquor store;

5107

(2) Except as provided in division (C) of this section, on	5108
the premises of the holder of any permit issued by the division of	5109
liquor control;	5110

(3) In any other public place;

5111

(4) Except as provided in division (D) or (E) of this	5112
section, while operating or being a passenger in or on a motor	5113
vehicle on any street, highway, or other public or private	5114
property open to the public for purposes of vehicular travel or	5115
parking;	5116

(5) Except as provided in division (D) or (E) of this	5117
section, while being in or on a stationary motor vehicle on any	5118
street, highway, or other public or private property open to the	5119
public for purposes of vehicular travel or parking.	5120

(C)(1) A person may have in the person's possession an opened	5121
container of any of the following:	5122

(a) Beer or intoxicating liquor that has been lawfully	5123
purchased for consumption on the premises where bought from the	5124
holder of an A-1-A, A-2, A-3a, D-1, D-2, D-3, D-3a, D-4, D-4a,	5125
D-5, D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j,	5126
D-5k, D-5l, D-5m, D-5n, D-5o, D-7, D-8, E, F, F-2, F-5, F-7, or	5127
F-8 permit;	5128

(b) Beer, wine, or mixed beverages served for consumption on	5129
the premises by the holder of an F-3 permit or wine served for	5130
consumption on the premises by the holder of an F-4 or F-6 permit;	5131

(c) Beer or intoxicating liquor consumed on the premises of a	5132
convention facility as provided in section 4303.201 of the Revised	5133
Code;	5134

(d) Beer or intoxicating liquor to be consumed during	5135
tastings and samplings approved by rule of the liquor control	5136
commission.	5137

(2) A person may have in the person's possession on an F	5138
liquor permit premises an opened container of beer or intoxicating	5139
liquor that was not purchased from the holder of the F permit if	5140
the premises for which the F permit is issued is a music festival	5141
and the holder of the F permit grants permission for that	5142
possession on the premises during the period for which the F	5143
permit is issued. As used in this division, "music festival" means	5144
a series of outdoor live musical performances, extending for a	5145
period of at least three consecutive days and located on an area	5146
of land of at least forty acres.	5147

(3)(a) A person may have in the person's possession on a D-2	5148
liquor permit premises an opened or unopened container of wine	5149
that was not purchased from the holder of the D-2 permit if the	5150
premises for which the D-2 permit is issued is an outdoor	5151
performing arts center, the person is attending an orchestral	5152
performance, and the holder of the D-2 permit grants permission	5153
for the possession and consumption of wine in certain	5154
predesignated areas of the premises during the period for which	5155
the D-2 permit is issued.	5156

(b) As used in division (C)(3)(a) of this section:

5157

(i) "Orchestral performance" means a concert comprised of a	5158
group of not fewer than forty musicians playing various musical	5159
instruments.	5160

(ii) "Outdoor performing arts center" means an outdoor	5161
performing arts center that is located on not less than eight	5162
hundred acres of land and that is open for performances from the	5163
first day of April to the last day of October of each year.	5164

(4) A person may have in the person's possession an opened or	5165
unopened container of beer or intoxicating liquor at an outdoor	5166
location at which the person is attending an orchestral	5167
performance as defined in division (C)(3)(b)(i) of this section if	5168
the person with supervision and control over the performance	5169
grants permission for the possession and consumption of beer or	5170
intoxicating liquor in certain predesignated areas of that outdoor	5171
location.	5172

(D) This section does not apply to a person who pays all or a	5173
portion of the fee imposed for the use of a chauffeured limousine	5174
pursuant to a prearranged contract, or the guest of the person,	5175
when all of the following apply:	5176

(1) The person or guest is a passenger in the limousine.

5177

(2) The person or guest is located in the limousine, but is	5178
not occupying a seat in the front compartment of the limousine	5179
where the operator of the limousine is located.	5180

(3) The limousine is located on any street, highway, or other	5181
public or private property open to the public for purposes of	5182
vehicular travel or parking.	5183

(E) An opened bottle of wine that was purchased from the	5184
holder of a permit that authorizes the sale of wine for	5185
consumption on the premises where sold is not an opened container	5186
for the purposes of this section if both of the following apply:	5187

(1) The opened bottle of wine is securely resealed by the	5188
permit holder or an employee of the permit holder before the	5189
bottle is removed from the premises. The bottle shall be secured	5190
in such a manner that it is visibly apparent if the bottle has	5191
been subsequently opened or tampered with.	5192

(2) The opened bottle of wine that is resealed in accordance	5193
with division (E)(1) of this section is stored in the trunk of a	5194
motor vehicle or, if the motor vehicle does not have a trunk,	5195
behind the last upright seat or in an area not normally occupied	5196
by the driver or passengers and not easily accessible by the	5197
driver.	5198

Sec. 4303.181. (A) Permit D-5a may be issued either to the	5199
owner or operator of a hotel or motel that is required to be	5200
licensed under section 3731.03 of the Revised Code, that contains	5201
at least fifty rooms for registered transient guests or is owned	5202
by a state institution of higher education as defined in section	5203
3345.011 of the Revised Code or a private college or university,	5204
and that qualifies under the other requirements of this section,	5205
or to the owner or operator of a restaurant specified under this	5206
section, to sell beer and any intoxicating liquor at retail, only	5207
by the individual drink in glass and from the container, for	5208
consumption on the premises where sold, and to registered guests	5209
in their rooms, which may be sold by means of a controlled access	5210
alcohol and beverage cabinet in accordance with division (B) of	5211
section 4301.21 of the Revised Code; and to sell the same products	5212
in the same manner and amounts not for consumption on the premises	5213
as may be sold by holders of D-1 and D-2 permits. The premises of	5214
the hotel or motel shall include a retail food establishment or a	5215
food service operation licensed pursuant to Chapter 3717. of the	5216
Revised Code that operates as a restaurant for purposes of this	5217
chapter and that is affiliated with the hotel or motel and within	5218
or contiguous to the hotel or motel, and that serves food within	5219
the hotel or motel, but the principal business of the owner or	5220
operator of the hotel or motel shall be the accommodation of	5221
transient guests. In addition to the privileges authorized in this	5222
division, the holder of a D-5a permit may exercise the same	5223
privileges as the holder of a D-5 permit.	5224

The owner or operator of a hotel, motel, or restaurant who	5225
qualified for and held a D-5a permit on August 4, 1976, may, if	5226
the owner or operator held another permit before holding a D-5a	5227
permit, either retain a D-5a permit or apply for the permit	5228
formerly held, and the division of liquor control shall issue the	5229
permit for which the owner or operator applies and formerly held,	5230
notwithstanding any quota.	5231

A D-5a permit shall not be transferred to another location.	5232
No quota restriction shall be placed on the number of D-5a permits	5233
that may be issued.	5234

The fee for this permit is two thousand three hundred	5235
forty-four dollars.	5236

(B) Permit D-5b may be issued to the owner, operator, tenant,	5237
lessee, or occupant of an enclosed shopping center to sell beer	5238
and intoxicating liquor at retail, only by the individual drink in	5239
glass and from the container, for consumption on the premises	5240
where sold; and to sell the same products in the same manner and	5241
amount not for consumption on the premises as may be sold by	5242
holders of D-1 and D-2 permits. In addition to the privileges	5243
authorized in this division, the holder of a D-5b permit may	5244
exercise the same privileges as a holder of a D-5 permit.	5245

A D-5b permit shall not be transferred to another location.

5246

One D-5b permit may be issued at an enclosed shopping center	5247
containing at least two hundred twenty-five thousand, but less	5248
than four hundred thousand, square feet of floor area.	5249

Two D-5b permits may be issued at an enclosed shopping center	5250
containing at least four hundred thousand square feet of floor	5251
area. No more than one D-5b permit may be issued at an enclosed	5252
shopping center for each additional two hundred thousand square	5253
feet of floor area or fraction of that floor area, up to a maximum	5254
of five D-5b permits for each enclosed shopping center. The number	5255
of D-5b permits that may be issued at an enclosed shopping center	5256
shall be determined by subtracting the number of D-3 and D-5	5257
permits issued in the enclosed shopping center from the number of	5258
D-5b permits that otherwise may be issued at the enclosed shopping	5259
center under the formulas provided in this division. Except as	5260
provided in this section, no quota shall be placed on the number	5261
of D-5b permits that may be issued. Notwithstanding any quota	5262
provided in this section, the holder of any D-5b permit first	5263
issued in accordance with this section is entitled to its renewal	5264
in accordance with section 4303.271 of the Revised Code.	5265

The holder of a D-5b permit issued before April 4, 1984,	5266
whose tenancy is terminated for a cause other than nonpayment of	5267
rent, may return the D-5b permit to the division of liquor	5268
control, and the division shall cancel that permit. Upon	5269
cancellation of that permit and upon the permit holder's payment	5270
of taxes, contributions, premiums, assessments, and other debts	5271
owing or accrued upon the date of cancellation to this state and	5272
its political subdivisions and a filing with the division of a	5273
certification of that payment, the division shall issue to that	5274
person either a D-5 permit, or a D-1, a D-2, and a D-3 permit, as	5275
that person requests. The division shall issue the D-5 permit, or	5276
the D-1, D-2, and D-3 permits, even if the number of D-1, D-2,	5277
D-3, or D-5 permits currently issued in the municipal corporation	5278
or in the unincorporated area of the township where that person's	5279
proposed premises is located equals or exceeds the maximum number	5280
of such permits that can be issued in that municipal corporation	5281
or in the unincorporated area of that township under the	5282
population quota restrictions contained in section 4303.29 of the	5283
Revised Code. Any D-1, D-2, D-3, or D-5 permit so issued shall not	5284
be transferred to another location. If a D-5b permit is canceled	5285
under the provisions of this paragraph, the number of D-5b permits	5286
that may be issued at the enclosed shopping center for which the	5287
D-5b permit was issued, under the formula provided in this	5288
division, shall be reduced by one if the enclosed shopping center	5289
was entitled to more than one D-5b permit under the formula.	5290

The fee for this permit is two thousand three hundred	5291
forty-four dollars.	5292

(C) Permit D-5c may be issued to the owner or operator of a	5293
retail food establishment or a food service operation licensed	5294
pursuant to Chapter 3717. of the Revised Code that operates as a	5295
restaurant for purposes of this chapter and that qualifies under	5296
the other requirements of this section to sell beer and any	5297
intoxicating liquor at retail, only by the individual drink in	5298
glass and from the container, for consumption on the premises	5299
where sold, and to sell the same products in the same manner and	5300
amounts not for consumption on the premises as may be sold by	5301
holders of D-1 and D-2 permits. In addition to the privileges	5302
authorized in this division, the holder of a D-5c permit may	5303
exercise the same privileges as the holder of a D-5 permit.	5304

To qualify for a D-5c permit, the owner or operator of a	5305
retail food establishment or a food service operation licensed	5306
pursuant to Chapter 3717. of the Revised Code that operates as a	5307
restaurant for purposes of this chapter, shall have operated the	5308
restaurant at the proposed premises for not less than twenty-four	5309
consecutive months immediately preceding the filing of the	5310
application for the permit, have applied for a D-5 permit no later	5311
than December 31, 1988, and appear on the division's quota waiting	5312
list for not less than six months immediately preceding the filing	5313
of the application for the permit. In addition to these	5314
requirements, the proposed D-5c permit premises shall be located	5315
within a municipal corporation and further within an election	5316
precinct that, at the time of the application, has no more than	5317
twenty-five per cent of its total land area zoned for residential	5318
use.	5319

A D-5c permit shall not be transferred to another location.	5320
No quota restriction shall be placed on the number of such permits	5321
that may be issued.	5322

Any person who has held a D-5c permit for at least two years	5323
may apply for a D-5 permit, and the division of liquor control	5324
shall issue the D-5 permit notwithstanding the quota restrictions	5325
contained in section 4303.29 of the Revised Code or in any rule of	5326
the liquor control commission.	5327

The fee for this permit is one thousand five hundred	5328
sixty-three dollars.	5329

(D) Permit D-5d may be issued to the owner or operator of a	5330
retail food establishment or a food service operation licensed	5331
pursuant to Chapter 3717. of the Revised Code that operates as a	5332
restaurant for purposes of this chapter and that is located at an	5333
airport operated by a board of county commissioners pursuant to	5334
section 307.20 of the Revised Code, at an airport operated by a	5335
port authority pursuant to Chapter 4582. of the Revised Code, or	5336
at an airport operated by a regional airport authority pursuant to	5337
Chapter 308. of the Revised Code. The holder of a D-5d permit may	5338
sell beer and any intoxicating liquor at retail, only by the	5339
individual drink in glass and from the container, for consumption	5340
on the premises where sold, and may sell the same products in the	5341
same manner and amounts not for consumption on the premises where	5342
sold as may be sold by the holders of D-1 and D-2 permits. In	5343
addition to the privileges authorized in this division, the holder	5344
of a D-5d permit may exercise the same privileges as the holder of	5345
a D-5 permit.	5346

A D-5d permit shall not be transferred to another location.	5347
No quota restrictions shall be placed on the number of such	5348
permits that may be issued.	5349

The fee for this permit is two thousand three hundred	5350
forty-four dollars.	5351

(E) Permit D-5e may be issued to any nonprofit organization	5352
that is exempt from federal income taxation under the "Internal	5353
Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 501(c)(3), as	5354
amended, or that is a charitable organization under any chapter of	5355
the Revised Code, and that owns or operates a riverboat that meets	5356
all of the following:	5357

(1) Is permanently docked at one location;

5358

(2) Is designated as an historical riverboat by the Ohio	5359
historical society;	5360

(3) Contains not less than fifteen hundred square feet of	5361
floor area;	5362

(4) Has a seating capacity of fifty or more persons.

5363

The holder of a D-5e permit may sell beer and intoxicating	5364
liquor at retail, only by the individual drink in glass and from	5365
the container, for consumption on the premises where sold.	5366

A D-5e permit shall not be transferred to another location.	5367
No quota restriction shall be placed on the number of such permits	5368
that may be issued. The population quota restrictions contained in	5369
section 4303.29 of the Revised Code or in any rule of the liquor	5370
control commission shall not apply to this division, and the	5371
division shall issue a D-5e permit to any applicant who meets the	5372
requirements of this division. However, the division shall not	5373
issue a D-5e permit if the permit premises or proposed permit	5374
premises are located within an area in which the sale of	5375
spirituous liquor by the glass is prohibited.	5376

The fee for this permit is one thousand two hundred nineteen	5377
dollars.	5378

(F) Permit D-5f may be issued to the owner or operator of a	5379
retail food establishment or a food service operation licensed	5380
under Chapter 3717. of the Revised Code that operates as a	5381
restaurant for purposes of this chapter and that meets all of the	5382
following:	5383

(1) It contains not less than twenty-five hundred square feet	5384
of floor area.	5385

(2) It is located on or in, or immediately adjacent to, the	5386
shoreline of, a navigable river.	5387

(3) It provides docking space for twenty-five boats.

5388

(4) It provides entertainment and recreation, provided that	5389
not less than fifty per cent of the business on the permit	5390
premises shall be preparing and serving meals for a consideration.	5391

In addition, each application for a D-5f permit shall be	5392
accompanied by a certification from the local legislative	5393
authority that the issuance of the D-5f permit is not inconsistent	5394
with that political subdivision's comprehensive development plan	5395
or other economic development goal as officially established by	5396
the local legislative authority.	5397

The holder of a D-5f permit may sell beer and intoxicating	5398
liquor at retail, only by the individual drink in glass and from	5399
the container, for consumption on the premises where sold.	5400

A D-5f permit shall not be transferred to another location.

5401

The division of liquor control shall not issue a D-5f permit	5402
if the permit premises or proposed permit premises are located	5403
within an area in which the sale of spirituous liquor by the glass	5404
is prohibited.	5405

A fee for this permit is two thousand three hundred	5406
forty-four dollars.	5407

As used in this division, "navigable river" means a river	5408
that is also a "navigable water" as defined in the "Federal Power	5409
Act," 94 Stat. 770 (1980), 16 U.S.C. 796.	5410

(G) Permit D-5g may be issued to a nonprofit corporation that	5411
is either the owner or the operator of a national professional	5412
sports museum. The holder of a D-5g permit may sell beer and any	5413
intoxicating liquor at retail, only by the individual drink in	5414
glass and from the container, for consumption on the premises	5415
where sold. The holder of a D-5g permit shall sell no beer or	5416
intoxicating liquor for consumption on the premises where sold	5417
after one a.m. A D-5g permit shall not be transferred to another	5418
location. No quota restrictions shall be placed on the number of	5419
D-5g permits that may be issued. The fee for this permit is one	5420
thousand eight hundred seventy-five dollars.	5421

(H)(1) Permit D-5h may be issued to any nonprofit	5422
organization that is exempt from federal income taxation under the	5423
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.	5424
501(c)(3), as amended, that owns or operates any of the following:	5425

(a) A fine arts museum, provided that the nonprofit	5426
organization has no less than one thousand five hundred bona fide	5427
members possessing full membership privileges;	5428

(b) A community arts center. As used in division (H)(1)(b) of	5429
this section, "community arts center" means a facility that	5430
provides arts programming to the community in more than one arts	5431
discipline, including, but not limited to, exhibits of works of	5432
art and performances by both professional and amateur artists.	5433

(c) A community theater, provided that the nonprofit	5434
organization is a member of the Ohio arts council and the American	5435
community theatre association and has been in existence for not	5436
less than ten years. As used in division (H)(1)(c) of this	5437
section, "community theater" means a facility that contains at	5438
least one hundred fifty seats and has a primary function of	5439
presenting live theatrical performances and providing recreational	5440
opportunities to the community.	5441

(2) The holder of a D-5h permit may sell beer and any	5442
intoxicating liquor at retail, only by the individual drink in	5443
glass and from the container, for consumption on the premises	5444
where sold. The holder of a D-5h permit shall sell no beer or	5445
intoxicating liquor for consumption on the premises where sold	5446
after one a.m. A D-5h permit shall not be transferred to another	5447
location. No quota restrictions shall be placed on the number of	5448
D-5h permits that may be issued.	5449

(3) The fee for a D-5h permit is one thousand eight hundred	5450
seventy-five dollars.	5451

(I) Permit D-5i may be issued to the owner or operator of a	5452
retail food establishment or a food service operation licensed	5453
under Chapter 3717. of the Revised Code that operates as a	5454
restaurant for purposes of this chapter and that meets all of the	5455
following requirements:	5456

(1) It is located in a municipal corporation or a township	5457
with a population of one hundred thousand or less.	5458

(2) It has inside seating capacity for at least one hundred	5459
forty persons.	5460

(3) It has at least four thousand square feet of floor area.

5461

(4) It offers full-course meals, appetizers, and sandwiches.

5462

(5) Its receipts from beer and liquor sales, excluding wine	5463
sales, do not exceed twenty-five per cent of its total gross	5464
receipts.	5465

(6) It has at least one of the following characteristics:

5466

(a) The value of its real and personal property exceeds seven	5467
hundred twenty-five thousand dollars.	5468

(b) It is located on property that is owned or leased by the	5469
state or a state agency, and its owner or operator has	5470
authorization from the state or the state agency that owns or	5471
leases the property to obtain a D-5i permit.	5472

The holder of a D-5i permit may sell beer and any	5473
intoxicating liquor at retail, only by the individual drink in	5474
glass and from the container, for consumption on the premises	5475
where sold, and may sell the same products in the same manner and	5476
amounts not for consumption on the premises where sold as may be	5477
sold by the holders of D-1 and D-2 permits. The holder of a D-5i	5478
permit shall sell no beer or intoxicating liquor for consumption	5479
on the premises where sold after two-thirty a.m. In addition to	5480
the privileges authorized in this division, the holder of a D-5i	5481
permit may exercise the same privileges as the holder of a D-5	5482
permit.	5483

A D-5i permit shall not be transferred to another location.	5484
The division of liquor control shall not renew a D-5i permit	5485
unless the retail food establishment or food service operation for	5486
which it is issued continues to meet the requirements described in	5487
divisions (I)(1) to (6) of this section. No quota restrictions	5488
shall be placed on the number of D-5i permits that may be issued.	5489
The fee for the D-5i permit is two thousand three hundred	5490
forty-four dollars.	5491

(J)(1) Permit D-5j may be issued to the owner or the operator	5492
of a retail food establishment or a food service operation	5493
licensed under Chapter 3717. of the Revised Code to sell beer and	5494
intoxicating liquor at retail, only by the individual drink in	5495
glass and from the container, for consumption on the premises	5496
where sold and to sell beer and intoxicating liquor in the same	5497
manner and amounts not for consumption on the premises where sold	5498
as may be sold by the holders of D-1 and D-2 permits. The holder	5499
of a D-5j permit may exercise the same privileges, and shall	5500
observe the same hours of operation, as the holder of a D-5	5501
permit.	5502

(2) The D-5j permit shall be issued only within a community	5503
entertainment district that is designated under section 4301.80 of	5504
the Revised Code and that meets one of the following	5505
qualifications:	5506

(a) It is located in a municipal corporation with a	5507
population of at least one hundred thousand.	5508

(b) It is located in a municipal corporation with a	5509
population of at least twenty thousand, and either of the	5510
following applies:	5511

(i) It contains an amusement park the rides of which have	5512
been issued a permit by the department of agriculture under	5513
Chapter 1711. of the Revised Code.	5514

(ii) Not less than fifty million dollars will be invested in	5515
development and construction in the community entertainment	5516
district's area located in the municipal corporation.	5517

(c) It is located in a township with a population of at least	5518
forty thousand.	5519

(d) It is located in a municipal corporation with a	5520
population of at least ten thousand, and not less than seventy	5521
million dollars will be invested in development and construction	5522
in the community entertainment district's area located in the	5523
municipal corporation.	5524

(e) It is located in a municipal corporation with a	5525
population of at least five thousand, and not less than one	5526
hundred million dollars will be invested in development and	5527
construction in the community entertainment district's area	5528
located in the municipal corporation.	5529

(3) The location of a D-5j permit may be transferred only	5530
within the geographic boundaries of the community entertainment	5531
district in which it was issued and shall not be transferred	5532
outside the geographic boundaries of that district.	5533

(4) Not more than one D-5j permit shall be issued within each	5534
community entertainment district for each five acres of land	5535
located within the district. Not more than fifteen D-5j permits	5536
may be issued within a single community entertainment district.	5537
Except as otherwise provided in division (J)(4) of this section,	5538
no quota restrictions shall be placed upon the number of D-5j	5539
permits that may be issued.	5540

(5) The fee for a D-5j permit is two thousand three hundred	5541
forty-four dollars.	5542

(K)(1) Permit D-5k may be issued to any nonprofit	5543
organization that is exempt from federal income taxation under the	5544
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.	5545
501(c)(3), as amended, that is the owner or operator of a	5546
botanical garden recognized by the American association of	5547
botanical gardens and arboreta, and that has not less than	5548
twenty-five hundred bona fide members.	5549

(2) The holder of a D-5k permit may sell beer and any	5550
intoxicating liquor at retail, only by the individual drink in	5551
glass and from the container, on the premises where sold.	5552

(3) The holder of a D-5k permit shall sell no beer or	5553
intoxicating liquor for consumption on the premises where sold	5554
after one a.m.	5555

(4) A D-5k permit shall not be transferred to another	5556
location.	5557

(5) No quota restrictions shall be placed on the number of	5558
D-5k permits that may be issued.	5559

(6) The fee for the D-5k permit is one thousand eight hundred	5560
seventy-five dollars.	5561

(L)(1) Permit D-5l may be issued to the owner or the operator	5562
of a retail food establishment or a food service operation	5563
licensed under Chapter 3717. of the Revised Code to sell beer and	5564
intoxicating liquor at retail, only by the individual drink in	5565
glass and from the container, for consumption on the premises	5566
where sold and to sell beer and intoxicating liquor in the same	5567
manner and amounts not for consumption on the premises where sold	5568
as may be sold by the holders of D-1 and D-2 permits. The holder	5569
of a D-5l permit may exercise the same privileges, and shall	5570
observe the same hours of operation, as the holder of a D-5	5571
permit.	5572

(2) The D-5l permit shall be issued only to a premises that	5573
has gross annual receipts from the sale of food and meals that	5574
constitute not less than seventy-five per cent of its total gross	5575
annual receipts, that is located within a revitalization district	5576
that is designated under section 4301.81 of the Revised Code, that	5577
is located in a municipal corporation or township in which the	5578
number of D-5 permits issued equals or exceeds the number of those	5579
permits that may be issued in that municipal corporation or	5580
township under section 4303.29 of the Revised Code, and that is	5581
located in a county with a population of one hundred twenty-five	5582
thousand or less according to the population estimates certified	5583
by the department of development for calendar year 2006.	5584

(3) The location of a D-5l permit may be transferred only	5585
within the geographic boundaries of the revitalization district in	5586
which it was issued and shall not be transferred outside the	5587
geographic boundaries of that district.	5588

(4) Not more than one D-5l permit shall be issued within each	5589
revitalization district for each five acres of land located within	5590
the district. Not more than five D-5l permits may be issued within	5591
a single revitalization district. Except as otherwise provided in	5592
division (L)(4) of this section, no quota restrictions shall be	5593
placed upon the number of D-5l permits that may be issued.	5594

(5) The fee for a D-5l permit is two thousand three hundred	5595
forty-four dollars.	5596

(M) Permit D-5m may be issued to either the owner or the	5597
operator of a retail food establishment or food service operation	5598
licensed under Chapter 3717. of the Revised Code that operates as	5599
a restaurant for purposes of this chapter and that is located in,	5600
or affiliated with, a center for the preservation of wild animals	5601
as defined in section 4301.404 of the Revised Code, to sell beer	5602
and any intoxicating liquor at retail, only by the glass and from	5603
the container, for consumption on the premises where sold, and to	5604
sell the same products in the same manner and amounts not for	5605
consumption on the premises as may be sold by the holders of D-1	5606
and D-2 permits. In addition to the privileges authorized by this	5607
division, the holder of a D-5m permit may exercise the same	5608
privileges as the holder of a D-5 permit.	5609

A D-5m permit shall not be transferred to another location.	5610
No quota restrictions shall be placed on the number of D-5m	5611
permits that may be issued. The fee for a permit D-5m is two	5612
thousand three hundred forty-four dollars.	5613

(N) Permit D-5n shall be issued to either a casino operator	5614
or a casino management company licensed under Chapter 3772. of the	5615
Revised Code that operates a casino facility under that chapter,	5616
to sell beer, intoxicating liquor, wine, and mixed beverages at	5617
retail, only by the glass and from the container, for consumption	5618
on the premises where sold, and to sell the same products in the	5619
same manner and amounts not for consumption on the premises as may	5620
be sold by the holders of D-1 and D-2 permits. In addition to the	5621
privileges authorized by this division, the holder of a D-5n	5622
permit may exercise the same privileges as the holder of a D-5	5623
permit. A D-5n permit shall not be transferred to another	5624
location. Only one D-5n permit may be issued per casino facility	5625
and not more than four D-5n permits shall be issued in this state.	5626
The fee for a permit D-5n shall be twenty-five thousand dollars.	5627
The holder of a D-5n permit may conduct casino gaming on the	5628
permit premises notwithstanding any provision of the Revised Code	5629
or Administrative Code.	5630

(O) Permit D-5o may be issued to the owner or operator of a	5631
retail food establishment or a food service operation licensed	5632
under Chapter 3717. of the Revised Code that operates as a	5633
restaurant for purposes of this chapter and that is located within	5634
a casino facility for which a D-5n permit has been issued. The	5635
holder of a D-5o permit may sell beer and any intoxicating liquor	5636
at retail, only by the glass and from the container, for	5637
consumption on the premises where sold, and may sell the same	5638
products in the same manner and amounts not for consumption on the	5639
premises where sold as may be sold by the holders of D-1 and D-2	5640
permits. In addition to the privileges authorized by this	5641
division, the holder of a D-5o permit may exercise the same	5642
privileges as the holder of a D-5 permit. A D-5o permit shall not	5643
be transferred to another location. No quota restrictions shall be	5644
placed on the number of such permits that may be issued. The fee	5645
for this permit is two thousand three hundred forty-four dollars.	5646

Sec. 4303.182. (A) Except as otherwise provided in divisions	5647
(B) to (J) of this section, permit D-6 shall be issued to the	5648
holder of an A-1-A, A-2, A-3a, C-2, D-2, D-3, D-3a, D-4, D-4a,	5649
D-5, D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j,	5650
D-5k, D-5l, D-5m, D-5n, D-5o, or D-7 permit to allow sale under	5651
that permit as follows:	5652

(1) Between the hours of ten a.m. and midnight on Sunday if	5653
sale during those hours has been approved under question (C)(1),	5654
(2), or (3) of section 4301.351 or 4301.354 of the Revised Code,	5655
under question (B)(2) of section 4301.355 of the Revised Code, or	5656
under section 4301.356 of the Revised Code and has been authorized	5657
under section 4301.361, 4301.364, 4301.365, or 4301.366 of the	5658
Revised Code, under the restrictions of that authorization;	5659

(2) Between the hours of eleven a.m. and midnight on Sunday,	5660
if sale during those hours has been approved on or after the	5661
effective date of this amendment under question (B)(1), (2), or	5662
(3) of section 4301.351 or 4301.354 of the Revised Code, under	5663
question (B)(2) of section 4301.355 of the Revised Code, or under	5664
section 4301.356 of the Revised Code and has been authorized under	5665
section 4301.361, 4301.364, 4301.365, or 4301.366 of the Revised	5666
Code, under the restrictions of that authorization;	5667

(3) Between the hours of eleven a.m. and midnight on Sunday	5668
if sale between the hours of one p.m. and midnight was approved	5669
before the effective date of this amendment under question (B)(1),	5670
(2), or (3) of section 4301.351 or 4301.354 of the Revised Code,	5671
under question (B)(2) of section 4301.355 of the Revised Code, or	5672
under section 4301.356 of the Revised Code and has been authorized	5673
under section 4301.361, 4301.364, 4301.365, or 4301.366 of the	5674
Revised Code, under the other restrictions of that authorization.	5675

(B) Permit D-6 shall be issued to the holder of any permit,	5676
including a D-4a and D-5d permit, authorizing the sale of	5677
intoxicating liquor issued for a premises located at any publicly	5678
owned airport, as defined in section 4563.01 of the Revised Code,	5679
at which commercial airline companies operate regularly scheduled	5680
flights on which space is available to the public, to allow sale	5681
under such permit between the hours of ten a.m. and midnight on	5682
Sunday, whether or not that sale has been authorized under section	5683
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	5684

(C) Permit D-6 shall be issued to the holder of a D-5a	5685
permit, and to the holder of a D-3 or D-3a permit who is the owner	5686
or operator of a hotel or motel that is required to be licensed	5687
under section 3731.03 of the Revised Code, that contains at least	5688
fifty rooms for registered transient guests, and that has on its	5689
premises a retail food establishment or a food service operation	5690
licensed pursuant to Chapter 3717. of the Revised Code that	5691
operates as a restaurant for purposes of this chapter and is	5692
affiliated with the hotel or motel and within or contiguous to the	5693
hotel or motel and serving food within the hotel or motel, to	5694
allow sale under such permit between the hours of ten a.m. and	5695
midnight on Sunday, whether or not that sale has been authorized	5696
under section 4301.361, 4301.364, 4301.365, or 4301.366 of the	5697
Revised Code.	5698

(D) The holder of a D-6 permit that is issued to a sports	5699
facility may make sales under the permit between the hours of	5700
eleven a.m. and midnight on any Sunday on which a professional	5701
baseball, basketball, football, hockey, or soccer game is being	5702
played at the sports facility. As used in this division, "sports	5703
facility" means a stadium or arena that has a seating capacity of	5704
at least four thousand and that is owned or leased by a	5705
professional baseball, basketball, football, hockey, or soccer	5706
franchise or any combination of those franchises.	5707

(E) Permit D-6 shall be issued to the holder of any permit	5708
that authorizes the sale of beer or intoxicating liquor and that	5709
is issued to a premises located in or at the Ohio historical	5710
society area or the state fairgrounds, as defined in division (B)	5711
of section 4301.40 of the Revised Code, to allow sale under that	5712
permit between the hours of ten a.m. and midnight on Sunday,	5713
whether or not that sale has been authorized under section	5714
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	5715

(F) Permit D-6 shall be issued to the holder of any permit	5716
that authorizes the sale of intoxicating liquor and that is issued	5717
to an outdoor performing arts center to allow sale under that	5718
permit between the hours of one p.m. and midnight on Sunday,	5719
whether or not that sale has been authorized under section	5720
4301.361 of the Revised Code. A D-6 permit issued under this	5721
division is subject to the results of an election, held after the	5722
D-6 permit is issued, on question (B)(4) as set forth in section	5723
4301.351 of the Revised Code. Following the end of the period	5724
during which an election may be held on question (B)(4) as set	5725
forth in that section, sales of intoxicating liquor may continue	5726
at an outdoor performing arts center under a D-6 permit issued	5727
under this division, unless an election on that question is held	5728
during the permitted period and a majority of the voters voting in	5729
the precinct on that question vote "no."	5730

As used in this division, "outdoor performing arts center"	5731
means an outdoor performing arts center that is located on not	5732
less than eight hundred acres of land and that is open for	5733
performances from the first day of April to the last day of	5734
October of each year.	5735

(G) Permit D-6 shall be issued to the holder of any permit	5736
that authorizes the sale of beer or intoxicating liquor and that	5737
is issued to a golf course owned by the state, a conservancy	5738
district, a park district created under Chapter 1545. of the	5739
Revised Code, or another political subdivision to allow sale under	5740
that permit between the hours of ten a.m. and midnight on Sunday,	5741
whether or not that sale has been authorized under section	5742
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	5743

(H) Permit D-6 shall be issued to the holder of a D-5g permit	5744
to allow sale under that permit between the hours of ten a.m. and	5745
midnight on Sunday, whether or not that sale has been authorized	5746
under section 4301.361, 4301.364, 4301.365, or 4301.366 of the	5747
Revised Code.	5748

(I) Permit D-6 shall be issued to the holder of any D permit	5749
for a premises that is licensed under Chapter 3717. of the Revised	5750
Code and that is located at a ski area to allow sale under the D-6	5751
permit between the hours of ten a.m. and midnight on Sunday,	5752
whether or not that sale has been authorized under section	5753
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	5754

As used in this division, "ski area" means a ski area as	5755
defined in section 4169.01 of the Revised Code, provided that the	5756
passenger tramway operator at that area is registered under	5757
section 4169.03 of the Revised Code.	5758

(J) Permit D-6 shall be issued to the holder of any permit	5759
that is described in division (A) of this section for a permit	5760
premises that is located in a community entertainment district, as	5761
defined in section 4301.80 of the Revised Code, that was approved	5762
by the legislative authority of a municipal corporation under that	5763
section between October 1 and October 15, 2005, to allow sale	5764
under the permit between the hours of ten a.m. and midnight on	5765
Sunday, whether or not that sale has been authorized under section	5766
4301.361, 4301.364, 4301.365, or 4301.366 of the Revised Code.	5767

(K) If the restriction to licensed premises where the sale of	5768
food and other goods and services exceeds fifty per cent of the	5769
total gross receipts of the permit holder at the premises is	5770
applicable, the division of liquor control may accept an affidavit	5771
from the permit holder to show the proportion of the permit	5772
holder's gross receipts derived from the sale of food and other	5773
goods and services. If the liquor control commission determines	5774
that affidavit to have been false, it shall revoke the permits of	5775
the permit holder at the premises concerned.	5776

(L) The fee for the D-6 permit is five hundred dollars when	5777
it is issued to the holder of an A-1-A, A-2, A-3a, D-2, D-3, D-3a,	5778
D-4, D-4a, D-5, D-5a, D-5b, D-5c, D-5d, D-5e, D-5f, D-5g, D-5h,	5779
D-5i, D-5j, D-5k, D-5l, D-5m, D-5n, D-5o, or D-7 permit. The fee	5780
for the D-6 permit is four hundred dollars when it is issued to	5781
the holder of a C-2 permit.	5782

Sec. 4303.30. The rights granted by any D-2, D-3, D-3a, D-4,	5783
D-4a, D-5, D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k,	5784
D-5l, D-5m, D-5n, D-5o, or D-6 permit shall be exercised at not	5785
more than two fixed counters, commonly known as bars, in rooms or	5786
places on the permit premises, where beer, mixed beverages, wine,	5787
or spirituous liquor is sold to the public for consumption on the	5788
premises. For each additional fixed counter on the permit premises	5789
where those beverages are sold for consumption on the premises,	5790
the permit holder shall obtain a duplicate D-2, D-3, D-3a, D-4,	5791
D-4a, D-5, D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k,	5792
D-5l, D-5m, D-5n, D-5o, or D-6 permit.	5793

The holder of any D-2, D-3, D-3a, D-4, D-4a, D-5, D-5a, D-5b,	5794
D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, D-5m, D-5n, D-5o,	5795
or D-6 permit shall be granted, upon application to the division	5796
of liquor control, a duplicate D-2, D-3, D-3a, D-4, D-4a, D-5,	5797
D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, D-5m,	5798
D-5n, D-5o, or D-6 permit for each additional fixed counter on the	5799
permit premises at which beer, mixed beverages, wine, or	5800
spirituous liquor is sold for consumption on the premises,	5801
provided the application is made in the same manner as an	5802
application for an original permit. The application shall be	5803
identified with DUPLICATE printed on the permit application form	5804
furnished by the department, in boldface type. The application	5805
shall identify by name, or otherwise amply describe, the room or	5806
place on the premises where the duplicate permit is to be	5807
operative. Each duplicate permit shall be issued only to the same	5808
individual, firm, or corporation as that of the original permit	5809
and shall be an exact duplicate in size and word content as the	5810
original permit, except that it shall show on it the name or other	5811
ample identification of the room, or place, for which it is issued	5812
and shall have DUPLICATE printed on it in boldface type. A	5813
duplicate permit shall bear the same number as the original	5814
permit. The fee for a duplicate permit is: D-1, one hundred	5815
dollars; D-2, one hundred dollars; D-3, four hundred dollars;	5816
D-3a, four hundred dollars; D-4, two hundred dollars; D-5, one	5817
thousand dollars; D-5a, one thousand dollars; D-5b, one thousand	5818
dollars; D-5c, four hundred dollars; D-5e, six hundred fifty	5819
dollars; D-5f, one thousand dollars; D-5o, one thousand dollars;	5820
D-6, one hundred dollars when issued to the holder of a D-4a	5821
permit; and in all other cases one hundred dollars or an amount	5822
which is twenty per cent of the fees payable for the A-1-A, D-2,	5823
D-3, D-3a, D-4, D-5, D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i,	5824
D-5j, D-5k, D-5l, D-5m, D-5n, D-5o, and D-6 permits issued to the	5825
same premises, whichever is higher. Application for a duplicate	5826
permit may be filed any time during the life of an original	5827
permit. The fee for each duplicate D-2, D-3, D-3a, D-4, D-4a, D-5,	5828
D-5a, D-5b, D-5e, D-5f, D-5g, D-5h, D-5i, D-5j, D-5k, D-5l, D-5m,	5829
D-5n, D-5o, or D-6 permit shall be paid in accordance with section	5830
4303.24 of the Revised Code.	5831

Sec. 5502.03. (A) There is hereby created in the department	5832
of public safety a division of homeland security.	5833

(B) The division shall do all of the following:

5834

(1) Coordinate all homeland security activities of all state	5835
agencies and be the liaison between state agencies and local	5836
entities for the purposes of communicating homeland security	5837
funding and policy initiatives;	5838

(2) Collect, analyze, maintain, and disseminate information	5839
to support local, state, and federal law enforcement agencies,	5840
other government agencies, and private organizations in detecting,	5841
deterring, preventing, preparing for, responding to, and	5842
recovering from threatened or actual terrorist events. This	5843
information is not a public record pursuant to section 149.43 of	5844
the Revised Code.	5845

(3) Coordinate efforts of state and local governments and	5846
private organizations to enhance the security and protection of	5847
critical infrastructure, including casino facilities, and key	5848
assets in this state;	5849

(4) Develop and coordinate policies, protocols, and	5850
strategies that may be used to prevent, detect, prepare for,	5851
respond to, and recover from terrorist acts or threats;	5852

(5) Develop, update, and coordinate the implementation of an	5853
Ohio homeland security strategic plan that will guide state and	5854
local governments in the achievement of homeland security in this	5855
state.	5856

(C) The director of public safety shall appoint an executive	5857
director, who shall be head of the division of homeland security	5858
and who regularly shall advise the governor and the director on	5859
matters pertaining to homeland security. The executive director	5860
shall serve at the pleasure of the director of public safety. To	5861
carry out the duties assigned under this section, the executive	5862
director, subject to the direction and control of the director of	5863
public safety, may appoint and maintain necessary staff and may	5864
enter into any necessary agreements.	5865

(D) Except as otherwise provided by law, nothing in this	5866
section shall be construed to give the director of public safety	5867
or the executive director of the division of homeland security	5868
authority over the incident management structure or	5869
responsibilities of local emergency response personnel.	5870

(E) There is hereby created in the state treasury the	5871
homeland security fund. The fund shall consist of sixty cents of	5872
each fee collected under sections 4501.34, 4503.26, 4506.08, and	5873
4509.05 of the Revised Code as specified in those sections, plus	5874
on and after October 1, 2009, sixty cents of each fee collected	5875
under sections 4505.14 and 4519.63 of the Revised Code as	5876
specified in those sections. The fund shall be used to pay the	5877
expenses of administering the law relative to the powers and	5878
duties of the executive director of the division of homeland	5879
security, except that the director of budget and management may	5880
transfer excess money from the homeland security fund to the state	5881
highway safety fund if the director of public safety determines	5882
that the amount of money in the homeland security fund exceeds the	5883
amount required to cover such costs incurred by the division of	5884
homeland security and requests the director of budget and	5885
management to make the transfer.	5886

Sec. 5703.052. (A) There is hereby created in the state	5887
treasury the tax refund fund, from which refunds shall be paid for	5888
taxes illegally or erroneously assessed or collected, or for any	5889
other reason overpaid, that are levied by Chapter 4301., 4305.,	5890
5728., 5729., 5733., 5735., 5739., 5741., 5743., 5747., 5748.,	5891
5749., or 5751., or 5753. and sections 3737.71, 3905.35, 3905.36,	5892
4303.33, 5707.03, 5725.18, 5727.28, 5727.38, 5727.81, and 5727.811	5893
of the Revised Code. Refunds for fees illegally or erroneously	5894
assessed or collected, or for any other reason overpaid, that are	5895
levied by sections 3734.90 to 3734.9014 of the Revised Code also	5896
shall be paid from the fund. Refunds for amounts illegally or	5897
erroneously assessed or collected by the tax commissioner, or for	5898
any other reason overpaid, that are due under section 1509.50 of	5899
the Revised Code shall be paid from the fund. However, refunds for	5900
taxes levied under section 5739.101 of the Revised Code shall not	5901
be paid from the tax refund fund, but shall be paid as provided in	5902
section 5739.104 of the Revised Code.	5903

(B)(1) Upon certification by the tax commissioner to the	5904
treasurer of state of a tax refund, a fee refund, or an other	5905
amount refunded, or by the superintendent of insurance of a	5906
domestic or foreign insurance tax refund, the treasurer of state	5907
shall place the amount certified to the credit of the fund. The	5908
certified amount transferred shall be derived from current	5909
receipts of the same tax, fee, or other amount from which the	5910
refund arose. If current receipts from the tax, fee, or other	5911
amount from which the refund arose are inadequate to make the	5912
transfer of the amount so certified, the treasurer of state shall	5913
transfer such certified amount from current receipts of the sales	5914
tax levied by section 5739.02 of the Revised Code.	5915

(2) When the treasurer of state provides for the payment of a	5916
refund of a tax, fee, or other amount from the current receipts of	5917
the sales tax, and the refund is for a tax, fee, or other amount	5918
that is not levied by the state, the tax commissioner shall	5919
recover the amount of that refund from the next distribution of	5920
that tax, fee, or other amount that otherwise would be made to the	5921
taxing jurisdiction. If the amount to be recovered would exceed	5922
twenty-five per cent of the next distribution of that tax, fee, or	5923
other amount, the commissioner may spread the recovery over more	5924
than one future distribution, taking into account the amount to be	5925
recovered and the amount of the anticipated future distributions.	5926
In no event may the commissioner spread the recovery over a period	5927
to exceed twenty-four months.	5928

Sec. 5703.19. (A) To carry out the purposes of the laws that	5929
the tax commissioner is required to administer, the commissioner	5930
or any person employed by the commissioner for that purpose, upon	5931
demand, may inspect books, accounts, records, and memoranda of any	5932
person or public utility subject to those laws, and may examine	5933
under oath any officer, agent, or employee of that person or	5934
public utility. Any person other than the commissioner who makes a	5935
demand pursuant to this section shall produce the person's	5936
authority to make the inspection.	5937

(B) If a person or public utility receives at least ten days'	5938
written notice of a demand made under division (A) of this section	5939
and refuses to comply with that demand, a penalty of five hundred	5940
dollars shall be imposed upon the person or public utility for	5941
each day the person or public utility refuses to comply with the	5942
demand. Penalties imposed under this division may be assessed and	5943
collected in the same manner as assessments made under Chapter	5944
3769., 4305., 5727., 5728., 5733., 5735., 5739., 5743., 5745.,	5945
5747., 5749., or 5751., or 5753., or sections 3734.90 to	5946
3734.9014, of the Revised Code.	5947

Sec. 5703.21. (A) Except as provided in divisions (B) and	5948
(C) of this section, no agent of the department of taxation,	5949
except in the agent's report to the department or when called on	5950
to testify in any court or proceeding, shall divulge any	5951
information acquired by the agent as to the transactions,	5952
property, or business of any person while acting or claiming to	5953
act under orders of the department. Whoever violates this	5954
provision shall thereafter be disqualified from acting as an	5955
officer or employee or in any other capacity under appointment or	5956
employment of the department.	5957

(B)(1) For purposes of an audit pursuant to section 117.15 of	5958
the Revised Code, or an audit of the department pursuant to	5959
Chapter 117. of the Revised Code, or an audit, pursuant to that	5960
chapter, the objective of which is to express an opinion on a	5961
financial report or statement prepared or issued pursuant to	5962
division (A)(7) or (9) of section 126.21 of the Revised Code, the	5963
officers and employees of the auditor of state charged with	5964
conducting the audit shall have access to and the right to examine	5965
any state tax returns and state tax return information in the	5966
possession of the department to the extent that the access and	5967
examination are necessary for purposes of the audit. Any	5968
information acquired as the result of that access and examination	5969
shall not be divulged for any purpose other than as required for	5970
the audit or unless the officers and employees are required to	5971
testify in a court or proceeding under compulsion of legal	5972
process. Whoever violates this provision shall thereafter be	5973
disqualified from acting as an officer or employee or in any other	5974
capacity under appointment or employment of the auditor of state.	5975

(2) For purposes of an internal audit pursuant to section	5976
126.45 of the Revised Code, the officers and employees of the	5977
office of internal auditing in the office of budget and management	5978
charged with conducting the internal audit shall have access to	5979
and the right to examine any state tax returns and state tax	5980
return information in the possession of the department to the	5981
extent that the access and examination are necessary for purposes	5982
of the internal audit. Any information acquired as the result of	5983
that access and examination shall not be divulged for any purpose	5984
other than as required for the internal audit or unless the	5985
officers and employees are required to testify in a court or	5986
proceeding under compulsion of legal process. Whoever violates	5987
this provision shall thereafter be disqualified from acting as an	5988
officer or employee or in any other capacity under appointment or	5989
employment of the office of internal auditing.	5990

(3) As provided by section 6103(d)(2) of the Internal Revenue	5991
Code, any federal tax returns or federal tax information that the	5992
department has acquired from the internal revenue service, through	5993
federal and state statutory authority, may be disclosed to the	5994
auditor of state or the office of internal auditing solely for	5995
purposes of an audit of the department.	5996

(4) For purposes of Chapter 3739. of the Revised Code, an	5997
agent of the department of taxation may share information with the	5998
division of state fire marshal that the agent finds during the	5999
course of an investigation.	6000

(C) Division (A) of this section does not prohibit any of the	6001
following:	6002

(1) Divulging information contained in applications,	6003
complaints, and related documents filed with the department under	6004
section 5715.27 of the Revised Code or in applications filed with	6005
the department under section 5715.39 of the Revised Code;	6006

(2) Providing information to the office of child support	6007
within the department of job and family services pursuant to	6008
section 3125.43 of the Revised Code;	6009

(3) Disclosing to the board of motor vehicle collision repair	6010
registration any information in the possession of the department	6011
that is necessary for the board to verify the existence of an	6012
applicant's valid vendor's license and current state tax	6013
identification number under section 4775.07 of the Revised Code;	6014

(4) Providing information to the administrator of workers'	6015
compensation pursuant to sections 4123.271 and 4123.591 of the	6016
Revised Code;	6017

(5) Providing to the attorney general information the	6018
department obtains under division (J) of section 1346.01 of the	6019
Revised Code;	6020

(6) Permitting properly authorized officers, employees, or	6021
agents of a municipal corporation from inspecting reports or	6022
information pursuant to rules adopted under section 5745.16 of the	6023
Revised Code;	6024

(7) Providing information regarding the name, account number,	6025
or business address of a holder of a vendor's license issued	6026
pursuant to section 5739.17 of the Revised Code, a holder of a	6027
direct payment permit issued pursuant to section 5739.031 of the	6028
Revised Code, or a seller having a use tax account maintained	6029
pursuant to section 5741.17 of the Revised Code, or information	6030
regarding the active or inactive status of a vendor's license,	6031
direct payment permit, or seller's use tax account;	6032

(8) Releasing invoices or invoice information furnished under	6033
section 4301.433 of the Revised Code pursuant to that section;	6034

(9) Providing to a county auditor notices or documents	6035
concerning or affecting the taxable value of property in the	6036
county auditor's county. Unless authorized by law to disclose	6037
documents so provided, the county auditor shall not disclose such	6038
documents;	6039

(10) Providing to a county auditor sales or use tax return or	6040
audit information under section 333.06 of the Revised Code;	6041

(11) Subject to section 4301.441 of the Revised Code,	6042
disclosing to the appropriate state agency information in the	6043
possession of the department of taxation that is necessary to	6044
verify a permit holder's gallonage or noncompliance with taxes	6045
levied under Chapter 4301. or 4305. of the Revised Code;	6046

(12) Disclosing to the department of natural resources	6047
information in the possession of the department that is necessary	6048
to verify the taxpayer's compliance with division (A)(1), (8), or	6049
(9) of section 5749.02 of the Revised Code and information	6050
received pursuant to section 1509.50 of the Revised Code	6051
concerning the amount due under that section;	6052

(13) Disclosing to the department of job and family services,	6053
industrial commission, and bureau of workers' compensation	6054
information in the possession of the department of taxation solely	6055
for the purpose of identifying employers that misclassify	6056
employees as independent contractors or that fail to properly	6057
report and pay employer tax liabilities. The department of	6058
taxation shall disclose only such information that is necessary to	6059
verify employer compliance with law administered by those	6060
agencies.	6061

(14) Disclosing to the Ohio casino control commission	6062
information in the possession of the department of taxation that	6063
is necessary to verify a taxpayer's compliance with section	6064
5753.02 of the Revised Code and sections related thereto.	6065

Sec. 5703.70. (A) On the filing of an application for refund	6066
under section 3734.905, 4307.05, 4307.07, 5727.28, 5727.91,	6067
5728.061, 5733.12, 5735.122, 5735.13, 5735.14, 5735.141, 5735.142,	6068
5735.18, 5739.07, 5739.071, 5739.104, 5741.10, 5743.05, 5743.53,	6069
5749.08, or 5751.08, or 5753.06 of the Revised Code, or an	6070
application for compensation under section 5739.061 of the Revised	6071
Code, if the tax commissioner determines that the amount of the	6072
refund or compensation to which the applicant is entitled is less	6073
than the amount claimed in the application, the commissioner shall	6074
give the applicant written notice by ordinary mail of the amount.	6075
The notice shall be sent to the address shown on the application	6076
unless the applicant notifies the commissioner of a different	6077
address. The applicant shall have sixty days from the date the	6078
commissioner mails the notice to provide additional information to	6079
the commissioner or request a hearing, or both.	6080

(B) If the applicant neither requests a hearing nor provides	6081
additional information to the tax commissioner within the time	6082
prescribed by division (A) of this section, the commissioner shall	6083
take no further action, and the refund or compensation amount	6084
denied becomes final.	6085

(C)(1) If the applicant requests a hearing within the time	6086
prescribed by division (A) of this section, the tax commissioner	6087
shall assign a time and place for the hearing and notify the	6088
applicant of such time and place, but the commissioner may	6089
continue the hearing from time to time as necessary. After the	6090
hearing, the commissioner may make such adjustments to the refund	6091
or compensation as the commissioner finds proper, and shall issue	6092
a final determination thereon.	6093

(2) If the applicant does not request a hearing, but provides	6094
additional information, within the time prescribed by division (A)	6095
of this section, the commissioner shall review the information,	6096
make such adjustments to the refund or compensation as the	6097
commissioner finds proper, and issue a final determination	6098
thereon.	6099

(3) The commissioner shall serve a copy of the final	6100
determination made under division (C)(1) or (2) of this section on	6101
the applicant in the manner provided in section 5703.37 of the	6102
Revised Code, and the decision is final, subject to appeal under	6103
section 5717.02 of the Revised Code.	6104

(D) The tax commissioner shall certify to the director of	6105
budget and management and treasurer of state for payment from the	6106
tax refund fund created by section 5703.052 of the Revised Code,	6107
the amount of the refund to be refunded under division (B) or (C)	6108
of this section. The commissioner also shall certify to the	6109
director and treasurer of state for payment from the general	6110
revenue fund the amount of compensation to be paid under division	6111
(B) or (C) of this section.	6112

Sec. 5747.01. Except as otherwise expressly provided or	6113
clearly appearing from the context, any term used in this chapter	6114
that is not otherwise defined in this section has the same meaning	6115
as when used in a comparable context in the laws of the United	6116
States relating to federal income taxes or if not used in a	6117
comparable context in those laws, has the same meaning as in	6118
section 5733.40 of the Revised Code. Any reference in this chapter	6119
to the Internal Revenue Code includes other laws of the United	6120
States relating to federal income taxes.	6121

As used in this chapter:

6122

(A) "Adjusted gross income" or "Ohio adjusted gross income"	6123
means federal adjusted gross income, as defined and used in the	6124
Internal Revenue Code, adjusted as provided in this section:	6125

(1) Add interest or dividends on obligations or securities of	6126
any state or of any political subdivision or authority of any	6127
state, other than this state and its subdivisions and authorities.	6128

(2) Add interest or dividends on obligations of any	6129
authority, commission, instrumentality, territory, or possession	6130
of the United States to the extent that the interest or dividends	6131
are exempt from federal income taxes but not from state income	6132
taxes.	6133

(3) Deduct interest or dividends on obligations of the United	6134
States and its territories and possessions or of any authority,	6135
commission, or instrumentality of the United States to the extent	6136
that the interest or dividends are included in federal adjusted	6137
gross income but exempt from state income taxes under the laws of	6138
the United States.	6139

(4) Deduct disability and survivor's benefits to the extent	6140
included in federal adjusted gross income.	6141

(5) Deduct benefits under Title II of the Social Security Act	6142
and tier 1 railroad retirement benefits to the extent included in	6143
federal adjusted gross income under section 86 of the Internal	6144
Revenue Code.	6145

(6) In the case of a taxpayer who is a beneficiary of a trust	6146
that makes an accumulation distribution as defined in section 665	6147
of the Internal Revenue Code, add, for the beneficiary's taxable	6148
years beginning before 2002, the portion, if any, of such	6149
distribution that does not exceed the undistributed net income of	6150
the trust for the three taxable years preceding the taxable year	6151
in which the distribution is made to the extent that the portion	6152
was not included in the trust's taxable income for any of the	6153
trust's taxable years beginning in 2002 or thereafter.	6154
"Undistributed net income of a trust" means the taxable income of	6155
the trust increased by (a)(i) the additions to adjusted gross	6156
income required under division (A) of this section and (ii) the	6157
personal exemptions allowed to the trust pursuant to section	6158
642(b) of the Internal Revenue Code, and decreased by (b)(i) the	6159
deductions to adjusted gross income required under division (A) of	6160
this section, (ii) the amount of federal income taxes attributable	6161
to such income, and (iii) the amount of taxable income that has	6162
been included in the adjusted gross income of a beneficiary by	6163
reason of a prior accumulation distribution. Any undistributed net	6164
income included in the adjusted gross income of a beneficiary	6165
shall reduce the undistributed net income of the trust commencing	6166
with the earliest years of the accumulation period.	6167

(7) Deduct the amount of wages and salaries, if any, not	6168
otherwise allowable as a deduction but that would have been	6169
allowable as a deduction in computing federal adjusted gross	6170
income for the taxable year, had the targeted jobs credit allowed	6171
and determined under sections 38, 51, and 52 of the Internal	6172
Revenue Code not been in effect.	6173

(8) Deduct any interest or interest equivalent on public	6174
obligations and purchase obligations to the extent that the	6175
interest or interest equivalent is included in federal adjusted	6176
gross income.	6177

(9) Add any loss or deduct any gain resulting from the sale,	6178
exchange, or other disposition of public obligations to the extent	6179
that the loss has been deducted or the gain has been included in	6180
computing federal adjusted gross income.	6181

(10) Deduct or add amounts, as provided under section 5747.70	6182
of the Revised Code, related to contributions to variable college	6183
savings program accounts made or tuition units purchased pursuant	6184
to Chapter 3334. of the Revised Code.	6185

(11)(a) Deduct, to the extent not otherwise allowable as a	6186
deduction or exclusion in computing federal or Ohio adjusted gross	6187
income for the taxable year, the amount the taxpayer paid during	6188
the taxable year for medical care insurance and qualified	6189
long-term care insurance for the taxpayer, the taxpayer's spouse,	6190
and dependents. No deduction for medical care insurance under	6191
division (A)(11) of this section shall be allowed either to any	6192
taxpayer who is eligible to participate in any subsidized health	6193
plan maintained by any employer of the taxpayer or of the	6194
taxpayer's spouse, or to any taxpayer who is entitled to, or on	6195
application would be entitled to, benefits under part A of Title	6196
XVIII of the "Social Security Act," 49 Stat. 620 (1935), 42 U.S.C.	6197
301, as amended. For the purposes of division (A)(11)(a) of this	6198
section, "subsidized health plan" means a health plan for which	6199
the employer pays any portion of the plan's cost. The deduction	6200
allowed under division (A)(11)(a) of this section shall be the net	6201
of any related premium refunds, related premium reimbursements, or	6202
related insurance premium dividends received during the taxable	6203
year.	6204

(b) Deduct, to the extent not otherwise deducted or excluded	6205
in computing federal or Ohio adjusted gross income during the	6206
taxable year, the amount the taxpayer paid during the taxable	6207
year, not compensated for by any insurance or otherwise, for	6208
medical care of the taxpayer, the taxpayer's spouse, and	6209
dependents, to the extent the expenses exceed seven and one-half	6210
per cent of the taxpayer's federal adjusted gross income.	6211

(c) Deduct, to the extent not otherwise deducted or excluded	6212
in computing federal or Ohio adjusted gross income, any amount	6213
included in federal adjusted gross income under section 105 or not	6214
excluded under section 106 of the Internal Revenue Code solely	6215
because it relates to an accident and health plan for a person who	6216
otherwise would be a "qualifying relative" and thus a "dependent"	6217
under section 152 of the Internal Revenue Code but for the fact	6218
that the person fails to meet the income and support limitations	6219
under section 152(d)(1)(B) and (C) of the Internal Revenue Code.	6220

(d) For purposes of division (A)(11) of this section,	6221
"medical care" has the meaning given in section 213 of the	6222
Internal Revenue Code, subject to the special rules, limitations,	6223
and exclusions set forth therein, and "qualified long-term care"	6224
has the same meaning given in section 7702B(c) of the Internal	6225
Revenue Code. Solely for purposes of divisions (A)(11)(a) and (c)	6226
of this section, "dependent" includes a person who otherwise would	6227
be a "qualifying relative" and thus a "dependent" under section	6228
152 of the Internal Revenue Code but for the fact that the person	6229
fails to meet the income and support limitations under section	6230
152(d)(1)(B) and (C) of the Internal Revenue Code.	6231

(12)(a) Deduct any amount included in federal adjusted gross	6232
income solely because the amount represents a reimbursement or	6233
refund of expenses that in any year the taxpayer had deducted as	6234
an itemized deduction pursuant to section 63 of the Internal	6235
Revenue Code and applicable United States department of the	6236
treasury regulations. The deduction otherwise allowed under	6237
division (A)(12)(a) of this section shall be reduced to the extent	6238
the reimbursement is attributable to an amount the taxpayer	6239
deducted under this section in any taxable year.	6240

(b) Add any amount not otherwise included in Ohio adjusted	6241
gross income for any taxable year to the extent that the amount is	6242
attributable to the recovery during the taxable year of any amount	6243
deducted or excluded in computing federal or Ohio adjusted gross	6244
income in any taxable year.	6245

(13) Deduct any portion of the deduction described in section	6246
1341(a)(2) of the Internal Revenue Code, for repaying previously	6247
reported income received under a claim of right, that meets both	6248
of the following requirements:	6249

(a) It is allowable for repayment of an item that was	6250
included in the taxpayer's adjusted gross income for a prior	6251
taxable year and did not qualify for a credit under division (A)	6252
or (B) of section 5747.05 of the Revised Code for that year;	6253

(b) It does not otherwise reduce the taxpayer's adjusted	6254
gross income for the current or any other taxable year.	6255

(14) Deduct an amount equal to the deposits made to, and net	6256
investment earnings of, a medical savings account during the	6257
taxable year, in accordance with section 3924.66 of the Revised	6258
Code. The deduction allowed by division (A)(14) of this section	6259
does not apply to medical savings account deposits and earnings	6260
otherwise deducted or excluded for the current or any other	6261
taxable year from the taxpayer's federal adjusted gross income.	6262

(15)(a) Add an amount equal to the funds withdrawn from a	6263
medical savings account during the taxable year, and the net	6264
investment earnings on those funds, when the funds withdrawn were	6265
used for any purpose other than to reimburse an account holder	6266
for, or to pay, eligible medical expenses, in accordance with	6267
section 3924.66 of the Revised Code;	6268

(b) Add the amounts distributed from a medical savings	6269
account under division (A)(2) of section 3924.68 of the Revised	6270
Code during the taxable year.	6271

(16) Add any amount claimed as a credit under section	6272
5747.059 of the Revised Code to the extent that such amount	6273
satisfies either of the following:	6274

(a) The amount was deducted or excluded from the computation	6275
of the taxpayer's federal adjusted gross income as required to be	6276
reported for the taxpayer's taxable year under the Internal	6277
Revenue Code;	6278

(b) The amount resulted in a reduction of the taxpayer's	6279
federal adjusted gross income as required to be reported for any	6280
of the taxpayer's taxable years under the Internal Revenue Code.	6281

(17) Deduct the amount contributed by the taxpayer to an	6282
individual development account program established by a county	6283
department of job and family services pursuant to sections 329.11	6284
to 329.14 of the Revised Code for the purpose of matching funds	6285
deposited by program participants. On request of the tax	6286
commissioner, the taxpayer shall provide any information that, in	6287
the tax commissioner's opinion, is necessary to establish the	6288
amount deducted under division (A)(17) of this section.	6289

(18) Beginning in taxable year 2001 but not for any taxable	6290
year beginning after December 31, 2005, if the taxpayer is married	6291
and files a joint return and the combined federal adjusted gross	6292
income of the taxpayer and the taxpayer's spouse for the taxable	6293
year does not exceed one hundred thousand dollars, or if the	6294
taxpayer is single and has a federal adjusted gross income for the	6295
taxable year not exceeding fifty thousand dollars, deduct amounts	6296
paid during the taxable year for qualified tuition and fees paid	6297
to an eligible institution for the taxpayer, the taxpayer's	6298
spouse, or any dependent of the taxpayer, who is a resident of	6299
this state and is enrolled in or attending a program that	6300
culminates in a degree or diploma at an eligible institution. The	6301
deduction may be claimed only to the extent that qualified tuition	6302
and fees are not otherwise deducted or excluded for any taxable	6303
year from federal or Ohio adjusted gross income. The deduction may	6304
not be claimed for educational expenses for which the taxpayer	6305
claims a credit under section 5747.27 of the Revised Code.	6306

(19) Add any reimbursement received during the taxable year	6307
of any amount the taxpayer deducted under division (A)(18) of this	6308
section in any previous taxable year to the extent the amount is	6309
not otherwise included in Ohio adjusted gross income.	6310

(20)(a)(i) Add five-sixths of the amount of depreciation	6311
expense allowed by subsection (k) of section 168 of the Internal	6312
Revenue Code, including the taxpayer's proportionate or	6313
distributive share of the amount of depreciation expense allowed	6314
by that subsection to a pass-through entity in which the taxpayer	6315
has a direct or indirect ownership interest.	6316

(ii) Add five-sixths of the amount of qualifying section 179	6317
depreciation expense, including a person's proportionate or	6318
distributive share of the amount of qualifying section 179	6319
depreciation expense allowed to any pass-through entity in which	6320
the person has a direct or indirect ownership. For the purposes of	6321
this division, "qualifying section 179 depreciation expense" means	6322
the difference between (I) the amount of depreciation expense	6323
directly or indirectly allowed to the taxpayer under section 179	6324
of the Internal Revenue Code, and (II) the amount of depreciation	6325
expense directly or indirectly allowed to the taxpayer under	6326
section 179 of the Internal Revenue Code as that section existed	6327
on December 31, 2002.	6328

The tax commissioner, under procedures established by the	6329
commissioner, may waive the add-backs related to a pass-through	6330
entity if the taxpayer owns, directly or indirectly, less than	6331
five per cent of the pass-through entity.	6332

(b) Nothing in division (A)(20) of this section shall be	6333
construed to adjust or modify the adjusted basis of any asset.	6334

(c) To the extent the add-back required under division	6335
(A)(20)(a) of this section is attributable to property generating	6336
nonbusiness income or loss allocated under section 5747.20 of the	6337
Revised Code, the add-back shall be sitused to the same location	6338
as the nonbusiness income or loss generated by the property for	6339
the purpose of determining the credit under division (A) of	6340
section 5747.05 of the Revised Code. Otherwise, the add-back shall	6341
be apportioned, subject to one or more of the four alternative	6342
methods of apportionment enumerated in section 5747.21 of the	6343
Revised Code.	6344

(d) For the purposes of division (A) of this section, net	6345
operating loss carryback and carryforward shall not include	6346
five-sixths of the allowance of any net operating loss deduction	6347
carryback or carryforward to the taxable year to the extent such	6348
loss resulted from depreciation allowed by section 168(k) of the	6349
Internal Revenue Code and by the qualifying section 179	6350
depreciation expense amount.	6351

(21)(a) If the taxpayer was required to add an amount under	6352
division (A)(20)(a) of this section for a taxable year, deduct	6353
one-fifth of the amount so added for each of the five succeeding	6354
taxable years.	6355

(b) If the amount deducted under division (A)(21)(a) of this	6356
section is attributable to an add-back allocated under division	6357
(A)(20)(c) of this section, the amount deducted shall be sitused	6358
to the same location. Otherwise, the add-back shall be apportioned	6359
using the apportionment factors for the taxable year in which the	6360
deduction is taken, subject to one or more of the four alternative	6361
methods of apportionment enumerated in section 5747.21 of the	6362
Revised Code.	6363

(c) No deduction is available under division (A)(21)(a) of	6364
this section with regard to any depreciation allowed by section	6365
168(k) of the Internal Revenue Code and by the qualifying section	6366
179 depreciation expense amount to the extent that such	6367
depreciation resulted in or increased a federal net operating loss	6368
carryback or carryforward to a taxable year to which division	6369
(A)(20)(d) of this section does not apply.	6370

(22) Deduct, to the extent not otherwise deducted or excluded	6371
in computing federal or Ohio adjusted gross income for the taxable	6372
year, the amount the taxpayer received during the taxable year as	6373
reimbursement for life insurance premiums under section 5919.31 of	6374
the Revised Code.	6375

(23) Deduct, to the extent not otherwise deducted or excluded	6376
in computing federal or Ohio adjusted gross income for the taxable	6377
year, the amount the taxpayer received during the taxable year as	6378
a death benefit paid by the adjutant general under section 5919.33	6379
of the Revised Code.	6380

(24) Deduct, to the extent included in federal adjusted gross	6381
income and not otherwise allowable as a deduction or exclusion in	6382
computing federal or Ohio adjusted gross income for the taxable	6383
year, military pay and allowances received by the taxpayer during	6384
the taxable year for active duty service in the United States	6385
army, air force, navy, marine corps, or coast guard or reserve	6386
components thereof or the national guard. The deduction may not be	6387
claimed for military pay and allowances received by the taxpayer	6388
while the taxpayer is stationed in this state.	6389

(25) Deduct, to the extent not otherwise allowable as a	6390
deduction or exclusion in computing federal or Ohio adjusted gross	6391
income for the taxable year and not otherwise compensated for by	6392
any other source, the amount of qualified organ donation expenses	6393
incurred by the taxpayer during the taxable year, not to exceed	6394
ten thousand dollars. A taxpayer may deduct qualified organ	6395
donation expenses only once for all taxable years beginning with	6396
taxable years beginning in 2007.	6397

For the purposes of division (A)(25) of this section:

6398

(a) "Human organ" means all or any portion of a human liver,	6399
pancreas, kidney, intestine, or lung, and any portion of human	6400
bone marrow.	6401

(b) "Qualified organ donation expenses" means travel	6402
expenses, lodging expenses, and wages and salary forgone by a	6403
taxpayer in connection with the taxpayer's donation, while living,	6404
of one or more of the taxpayer's human organs to another human	6405
being.	6406

(26) Deduct, to the extent not otherwise deducted or excluded	6407
in computing federal or Ohio adjusted gross income for the taxable	6408
year, amounts received by the taxpayer as retired military	6409
personnel pay for service in the United States army, navy, air	6410
force, coast guard, or marine corps or reserve components thereof,	6411
or the national guard, or received by the surviving spouse or	6412
former spouse of such a taxpayer under the survivor benefit plan	6413
on account of such a taxpayer's death. If the taxpayer receives	6414
income on account of retirement paid under the federal civil	6415
service retirement system or federal employees retirement system,	6416
or under any successor retirement program enacted by the congress	6417
of the United States that is established and maintained for	6418
retired employees of the United States government, and such	6419
retirement income is based, in whole or in part, on credit for the	6420
taxpayer's military service, the deduction allowed under this	6421
division shall include only that portion of such retirement income	6422
that is attributable to the taxpayer's military service, to the	6423
extent that portion of such retirement income is otherwise	6424
included in federal adjusted gross income and is not otherwise	6425
deducted under this section. Any amount deducted under division	6426
(A)(26) of this section is not included in a taxpayer's adjusted	6427
gross income for the purposes of section 5747.055 of the Revised	6428
Code. No amount may be deducted under division (A)(26) of this	6429
section on the basis of which a credit was claimed under section	6430
5747.055 of the Revised Code.	6431

(27) Deduct, to the extent not otherwise deducted or excluded	6432
in computing federal or Ohio adjusted gross income for the taxable	6433
year, the amount the taxpayer received during the taxable year	6434
from the military injury relief fund created in section 5101.98 of	6435
the Revised Code.	6436

(28) Deduct, to the extent not otherwise deducted or excluded	6437
in computing federal or Ohio adjusted gross income for the taxable	6438
year, the amount the taxpayer received as a veterans bonus during	6439
the taxable year from the Ohio department of veterans services as	6440
authorized by Section 2r of Article VIII, Ohio Constitution.	6441

(29) Deduct, to the extent not otherwise deducted or excluded	6442
in computing federal or Ohio adjusted gross income for the taxable	6443
year, any loss from wagering transactions that is allowed as an	6444
itemized deduction under section 165 of the Internal Revenue Code	6445
and that the taxpayer deducted in computing federal taxable	6446
income.	6447

(B) "Business income" means income, including gain or loss,	6448
arising from transactions, activities, and sources in the regular	6449
course of a trade or business and includes income, gain, or loss	6450
from real property, tangible property, and intangible property if	6451
the acquisition, rental, management, and disposition of the	6452
property constitute integral parts of the regular course of a	6453
trade or business operation. "Business income" includes income,	6454
including gain or loss, from a partial or complete liquidation of	6455
a business, including, but not limited to, gain or loss from the	6456
sale or other disposition of goodwill.	6457

(C) "Nonbusiness income" means all income other than business	6458
income and may include, but is not limited to, compensation, rents	6459
and royalties from real or tangible personal property, capital	6460
gains, interest, dividends and distributions, patent or copyright	6461
royalties, or lottery winnings, prizes, and awards.	6462

(D) "Compensation" means any form of remuneration paid to an	6463
employee for personal services.	6464

(E) "Fiduciary" means a guardian, trustee, executor,	6465
administrator, receiver, conservator, or any other person acting	6466
in any fiduciary capacity for any individual, trust, or estate.	6467

(F) "Fiscal year" means an accounting period of twelve months	6468
ending on the last day of any month other than December.	6469

(G) "Individual" means any natural person.

6470

(H) "Internal Revenue Code" means the "Internal Revenue Code	6471
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended.	6472

(I) "Resident" means any of the following, provided that	6473
division (I)(3) of this section applies only to taxable years of a	6474
trust beginning in 2002 or thereafter:	6475

(1) An individual who is domiciled in this state, subject to	6476
section 5747.24 of the Revised Code;	6477

(2) The estate of a decedent who at the time of death was	6478
domiciled in this state. The domicile tests of section 5747.24 of	6479
the Revised Code are not controlling for purposes of division	6480
(I)(2) of this section.	6481

(3) A trust that, in whole or part, resides in this state. If	6482
only part of a trust resides in this state, the trust is a	6483
resident only with respect to that part.	6484

For the purposes of division (I)(3) of this section:

6485

(a) A trust resides in this state for the trust's current	6486
taxable year to the extent, as described in division (I)(3)(d) of	6487
this section, that the trust consists directly or indirectly, in	6488
whole or in part, of assets, net of any related liabilities, that	6489
were transferred, or caused to be transferred, directly or	6490
indirectly, to the trust by any of the following:	6491

(i) A person, a court, or a governmental entity or	6492
instrumentality on account of the death of a decedent, but only if	6493
the trust is described in division (I)(3)(e)(i) or (ii) of this	6494
section;	6495

(ii) A person who was domiciled in this state for the	6496
purposes of this chapter when the person directly or indirectly	6497
transferred assets to an irrevocable trust, but only if at least	6498
one of the trust's qualifying beneficiaries is domiciled in this	6499
state for the purposes of this chapter during all or some portion	6500
of the trust's current taxable year;	6501

(iii) A person who was domiciled in this state for the	6502
purposes of this chapter when the trust document or instrument or	6503
part of the trust document or instrument became irrevocable, but	6504
only if at least one of the trust's qualifying beneficiaries is a	6505
resident domiciled in this state for the purposes of this chapter	6506
during all or some portion of the trust's current taxable year. If	6507
a trust document or instrument became irrevocable upon the death	6508
of a person who at the time of death was domiciled in this state	6509
for purposes of this chapter, that person is a person described in	6510
division (I)(3)(a)(iii) of this section.	6511

(b) A trust is irrevocable to the extent that the transferor	6512
is not considered to be the owner of the net assets of the trust	6513
under sections 671 to 678 of the Internal Revenue Code.	6514

(c) With respect to a trust other than a charitable lead	6515
trust, "qualifying beneficiary" has the same meaning as "potential	6516
current beneficiary" as defined in section 1361(e)(2) of the	6517
Internal Revenue Code, and with respect to a charitable lead trust	6518
"qualifying beneficiary" is any current, future, or contingent	6519
beneficiary, but with respect to any trust "qualifying	6520
beneficiary" excludes a person or a governmental entity or	6521
instrumentality to any of which a contribution would qualify for	6522
the charitable deduction under section 170 of the Internal Revenue	6523
Code.	6524

(d) For the purposes of division (I)(3)(a) of this section,	6525
the extent to which a trust consists directly or indirectly, in	6526
whole or in part, of assets, net of any related liabilities, that	6527
were transferred directly or indirectly, in whole or part, to the	6528
trust by any of the sources enumerated in that division shall be	6529
ascertained by multiplying the fair market value of the trust's	6530
assets, net of related liabilities, by the qualifying ratio, which	6531
shall be computed as follows:	6532

(i) The first time the trust receives assets, the numerator	6533
of the qualifying ratio is the fair market value of those assets	6534
at that time, net of any related liabilities, from sources	6535
enumerated in division (I)(3)(a) of this section. The denominator	6536
of the qualifying ratio is the fair market value of all the	6537
trust's assets at that time, net of any related liabilities.	6538

(ii) Each subsequent time the trust receives assets, a	6539
revised qualifying ratio shall be computed. The numerator of the	6540
revised qualifying ratio is the sum of (1) the fair market value	6541
of the trust's assets immediately prior to the subsequent	6542
transfer, net of any related liabilities, multiplied by the	6543
qualifying ratio last computed without regard to the subsequent	6544
transfer, and (2) the fair market value of the subsequently	6545
transferred assets at the time transferred, net of any related	6546
liabilities, from sources enumerated in division (I)(3)(a) of this	6547
section. The denominator of the revised qualifying ratio is the	6548
fair market value of all the trust's assets immediately after the	6549
subsequent transfer, net of any related liabilities.	6550

(iii) Whether a transfer to the trust is by or from any of	6551
the sources enumerated in division (I)(3)(a) of this section shall	6552
be ascertained without regard to the domicile of the trust's	6553
beneficiaries.	6554

(e) For the purposes of division (I)(3)(a)(i) of this	6555
section:	6556

(i) A trust is described in division (I)(3)(e)(i) of this	6557
section if the trust is a testamentary trust and the testator of	6558
that testamentary trust was domiciled in this state at the time of	6559
the testator's death for purposes of the taxes levied under	6560
Chapter 5731. of the Revised Code.	6561

(ii) A trust is described in division (I)(3)(e)(ii) of this	6562
section if the transfer is a qualifying transfer described in any	6563
of divisions (I)(3)(f)(i) to (vi) of this section, the trust is an	6564
irrevocable inter vivos trust, and at least one of the trust's	6565
qualifying beneficiaries is domiciled in this state for purposes	6566
of this chapter during all or some portion of the trust's current	6567
taxable year.	6568

(f) For the purposes of division (I)(3)(e)(ii) of this	6569
section, a "qualifying transfer" is a transfer of assets, net of	6570
any related liabilities, directly or indirectly to a trust, if the	6571
transfer is described in any of the following:	6572

(i) The transfer is made to a trust, created by the decedent	6573
before the decedent's death and while the decedent was domiciled	6574
in this state for the purposes of this chapter, and, prior to the	6575
death of the decedent, the trust became irrevocable while the	6576
decedent was domiciled in this state for the purposes of this	6577
chapter.	6578

(ii) The transfer is made to a trust to which the decedent,	6579
prior to the decedent's death, had directly or indirectly	6580
transferred assets, net of any related liabilities, while the	6581
decedent was domiciled in this state for the purposes of this	6582
chapter, and prior to the death of the decedent the trust became	6583
irrevocable while the decedent was domiciled in this state for the	6584
purposes of this chapter.	6585

(iii) The transfer is made on account of a contractual	6586
relationship existing directly or indirectly between the	6587
transferor and either the decedent or the estate of the decedent	6588
at any time prior to the date of the decedent's death, and the	6589
decedent was domiciled in this state at the time of death for	6590
purposes of the taxes levied under Chapter 5731. of the Revised	6591
Code.	6592

(iv) The transfer is made to a trust on account of a	6593
contractual relationship existing directly or indirectly between	6594
the transferor and another person who at the time of the	6595
decedent's death was domiciled in this state for purposes of this	6596
chapter.	6597

(v) The transfer is made to a trust on account of the will of	6598
a testator who was domiciled in this state at the time of the	6599
testator's death for purposes of the taxes levied under Chapter	6600
5731. of the Revised Code.	6601

(vi) The transfer is made to a trust created by or caused to	6602
be created by a court, and the trust was directly or indirectly	6603
created in connection with or as a result of the death of an	6604
individual who, for purposes of the taxes levied under Chapter	6605
5731. of the Revised Code, was domiciled in this state at the time	6606
of the individual's death.	6607

(g) The tax commissioner may adopt rules to ascertain the	6608
part of a trust residing in this state.	6609

(J) "Nonresident" means an individual or estate that is not a	6610
resident. An individual who is a resident for only part of a	6611
taxable year is a nonresident for the remainder of that taxable	6612
year.	6613

(K) "Pass-through entity" has the same meaning as in section	6614
5733.04 of the Revised Code.	6615

(L) "Return" means the notifications and reports required to	6616
be filed pursuant to this chapter for the purpose of reporting the	6617
tax due and includes declarations of estimated tax when so	6618
required.	6619

(M) "Taxable year" means the calendar year or the taxpayer's	6620
fiscal year ending during the calendar year, or fractional part	6621
thereof, upon which the adjusted gross income is calculated	6622
pursuant to this chapter.	6623

(N) "Taxpayer" means any person subject to the tax imposed by	6624
section 5747.02 of the Revised Code or any pass-through entity	6625
that makes the election under division (D) of section 5747.08 of	6626
the Revised Code.	6627

(O) "Dependents" means dependents as defined in the Internal	6628
Revenue Code and as claimed in the taxpayer's federal income tax	6629
return for the taxable year or which the taxpayer would have been	6630
permitted to claim had the taxpayer filed a federal income tax	6631
return.	6632

(P) "Principal county of employment" means, in the case of a	6633
nonresident, the county within the state in which a taxpayer	6634
performs services for an employer or, if those services are	6635
performed in more than one county, the county in which the major	6636
portion of the services are performed.	6637

(Q) As used in sections 5747.50 to 5747.55 of the Revised	6638
Code:	6639

(1) "Subdivision" means any county, municipal corporation,	6640
park district, or township.	6641

(2) "Essential local government purposes" includes all	6642
functions that any subdivision is required by general law to	6643
exercise, including like functions that are exercised under a	6644
charter adopted pursuant to the Ohio Constitution.	6645

(R) "Overpayment" means any amount already paid that exceeds	6646
the figure determined to be the correct amount of the tax.	6647

(S) "Taxable income" or "Ohio taxable income" applies only to	6648
estates and trusts, and means federal taxable income, as defined	6649
and used in the Internal Revenue Code, adjusted as follows:	6650

(1) Add interest or dividends, net of ordinary, necessary,	6651
and reasonable expenses not deducted in computing federal taxable	6652
income, on obligations or securities of any state or of any	6653
political subdivision or authority of any state, other than this	6654
state and its subdivisions and authorities, but only to the extent	6655
that such net amount is not otherwise includible in Ohio taxable	6656
income and is described in either division (S)(1)(a) or (b) of	6657
this section:	6658

(a) The net amount is not attributable to the S portion of an	6659
electing small business trust and has not been distributed to	6660
beneficiaries for the taxable year;	6661

(b) The net amount is attributable to the S portion of an	6662
electing small business trust for the taxable year.	6663

(2) Add interest or dividends, net of ordinary, necessary,	6664
and reasonable expenses not deducted in computing federal taxable	6665
income, on obligations of any authority, commission,	6666
instrumentality, territory, or possession of the United States to	6667
the extent that the interest or dividends are exempt from federal	6668
income taxes but not from state income taxes, but only to the	6669
extent that such net amount is not otherwise includible in Ohio	6670
taxable income and is described in either division (S)(1)(a) or	6671
(b) of this section;	6672

(3) Add the amount of personal exemption allowed to the	6673
estate pursuant to section 642(b) of the Internal Revenue Code;	6674

(4) Deduct interest or dividends, net of related expenses	6675
deducted in computing federal taxable income, on obligations of	6676
the United States and its territories and possessions or of any	6677
authority, commission, or instrumentality of the United States to	6678
the extent that the interest or dividends are exempt from state	6679
taxes under the laws of the United States, but only to the extent	6680
that such amount is included in federal taxable income and is	6681
described in either division (S)(1)(a) or (b) of this section;	6682

(5) Deduct the amount of wages and salaries, if any, not	6683
otherwise allowable as a deduction but that would have been	6684
allowable as a deduction in computing federal taxable income for	6685
the taxable year, had the targeted jobs credit allowed under	6686
sections 38, 51, and 52 of the Internal Revenue Code not been in	6687
effect, but only to the extent such amount relates either to	6688
income included in federal taxable income for the taxable year or	6689
to income of the S portion of an electing small business trust for	6690
the taxable year;	6691

(6) Deduct any interest or interest equivalent, net of	6692
related expenses deducted in computing federal taxable income, on	6693
public obligations and purchase obligations, but only to the	6694
extent that such net amount relates either to income included in	6695
federal taxable income for the taxable year or to income of the S	6696
portion of an electing small business trust for the taxable year;	6697

(7) Add any loss or deduct any gain resulting from sale,	6698
exchange, or other disposition of public obligations to the extent	6699
that such loss has been deducted or such gain has been included in	6700
computing either federal taxable income or income of the S portion	6701
of an electing small business trust for the taxable year;	6702

(8) Except in the case of the final return of an estate, add	6703
any amount deducted by the taxpayer on both its Ohio estate tax	6704
return pursuant to section 5731.14 of the Revised Code, and on its	6705
federal income tax return in determining federal taxable income;	6706

(9)(a) Deduct any amount included in federal taxable income	6707
solely because the amount represents a reimbursement or refund of	6708
expenses that in a previous year the decedent had deducted as an	6709
itemized deduction pursuant to section 63 of the Internal Revenue	6710
Code and applicable treasury regulations. The deduction otherwise	6711
allowed under division (S)(9)(a) of this section shall be reduced	6712
to the extent the reimbursement is attributable to an amount the	6713
taxpayer or decedent deducted under this section in any taxable	6714
year.	6715

(b) Add any amount not otherwise included in Ohio taxable	6716
income for any taxable year to the extent that the amount is	6717
attributable to the recovery during the taxable year of any amount	6718
deducted or excluded in computing federal or Ohio taxable income	6719
in any taxable year, but only to the extent such amount has not	6720
been distributed to beneficiaries for the taxable year.	6721

(10) Deduct any portion of the deduction described in section	6722
1341(a)(2) of the Internal Revenue Code, for repaying previously	6723
reported income received under a claim of right, that meets both	6724
of the following requirements:	6725

(a) It is allowable for repayment of an item that was	6726
included in the taxpayer's taxable income or the decedent's	6727
adjusted gross income for a prior taxable year and did not qualify	6728
for a credit under division (A) or (B) of section 5747.05 of the	6729
Revised Code for that year.	6730

(b) It does not otherwise reduce the taxpayer's taxable	6731
income or the decedent's adjusted gross income for the current or	6732
any other taxable year.	6733

(11) Add any amount claimed as a credit under section	6734
5747.059 of the Revised Code to the extent that the amount	6735
satisfies either of the following:	6736

(a) The amount was deducted or excluded from the computation	6737
of the taxpayer's federal taxable income as required to be	6738
reported for the taxpayer's taxable year under the Internal	6739
Revenue Code;	6740

(b) The amount resulted in a reduction in the taxpayer's	6741
federal taxable income as required to be reported for any of the	6742
taxpayer's taxable years under the Internal Revenue Code.	6743

(12) Deduct any amount, net of related expenses deducted in	6744
computing federal taxable income, that a trust is required to	6745
report as farm income on its federal income tax return, but only	6746
if the assets of the trust include at least ten acres of land	6747
satisfying the definition of "land devoted exclusively to	6748
agricultural use" under section 5713.30 of the Revised Code,	6749
regardless of whether the land is valued for tax purposes as such	6750
land under sections 5713.30 to 5713.38 of the Revised Code. If the	6751
trust is a pass-through entity investor, section 5747.231 of the	6752
Revised Code applies in ascertaining if the trust is eligible to	6753
claim the deduction provided by division (S)(12) of this section	6754
in connection with the pass-through entity's farm income.	6755

Except for farm income attributable to the S portion of an	6756
electing small business trust, the deduction provided by division	6757
(S)(12) of this section is allowed only to the extent that the	6758
trust has not distributed such farm income. Division (S)(12) of	6759
this section applies only to taxable years of a trust beginning in	6760
2002 or thereafter.	6761

(13) Add the net amount of income described in section 641(c)	6762
of the Internal Revenue Code to the extent that amount is not	6763
included in federal taxable income.	6764

(14) Add or deduct the amount the taxpayer would be required	6765
to add or deduct under division (A)(20) or (21) of this section if	6766
the taxpayer's Ohio taxable income were computed in the same	6767
manner as an individual's Ohio adjusted gross income is computed	6768
under this section. In the case of a trust, division (S)(14) of	6769
this section applies only to any of the trust's taxable years	6770
beginning in 2002 or thereafter.	6771

(T) "School district income" and "school district income tax"	6772
have the same meanings as in section 5748.01 of the Revised Code.	6773

(U) As used in divisions (A)(8), (A)(9), (S)(6), and (S)(7)	6774
of this section, "public obligations," "purchase obligations," and	6775
"interest or interest equivalent" have the same meanings as in	6776
section 5709.76 of the Revised Code.	6777

(V) "Limited liability company" means any limited liability	6778
company formed under Chapter 1705. of the Revised Code or under	6779
the laws of any other state.	6780

(W) "Pass-through entity investor" means any person who,	6781
during any portion of a taxable year of a pass-through entity, is	6782
a partner, member, shareholder, or equity investor in that	6783
pass-through entity.	6784

(X) "Banking day" has the same meaning as in section 1304.01	6785
of the Revised Code.	6786

(Y) "Month" means a calendar month.

6787

(Z) "Quarter" means the first three months, the second three	6788
months, the third three months, or the last three months of the	6789
taxpayer's taxable year.	6790

(AA)(1) "Eligible institution" means a state university or	6791
state institution of higher education as defined in section	6792
3345.011 of the Revised Code, or a private, nonprofit college,	6793
university, or other post-secondary institution located in this	6794
state that possesses a certificate of authorization issued by the	6795
Ohio board of regents pursuant to Chapter 1713. of the Revised	6796
Code or a certificate of registration issued by the state board of	6797
career colleges and schools under Chapter 3332. of the Revised	6798
Code.	6799

(2) "Qualified tuition and fees" means tuition and fees	6800
imposed by an eligible institution as a condition of enrollment or	6801
attendance, not exceeding two thousand five hundred dollars in	6802
each of the individual's first two years of post-secondary	6803
education. If the individual is a part-time student, "qualified	6804
tuition and fees" includes tuition and fees paid for the academic	6805
equivalent of the first two years of post-secondary education	6806
during a maximum of five taxable years, not exceeding a total of	6807
five thousand dollars. "Qualified tuition and fees" does not	6808
include:	6809

(a) Expenses for any course or activity involving sports,	6810
games, or hobbies unless the course or activity is part of the	6811
individual's degree or diploma program;	6812

(b) The cost of books, room and board, student activity fees,	6813
athletic fees, insurance expenses, or other expenses unrelated to	6814
the individual's academic course of instruction;	6815

(c) Tuition, fees, or other expenses paid or reimbursed	6816
through an employer, scholarship, grant in aid, or other	6817
educational benefit program.	6818

(BB)(1) "Modified business income" means the business income	6819
included in a trust's Ohio taxable income after such taxable	6820
income is first reduced by the qualifying trust amount, if any.	6821

(2) "Qualifying trust amount" of a trust means capital gains	6822
and losses from the sale, exchange, or other disposition of equity	6823
or ownership interests in, or debt obligations of, a qualifying	6824
investee to the extent included in the trust's Ohio taxable	6825
income, but only if the following requirements are satisfied:	6826

(a) The book value of the qualifying investee's physical	6827
assets in this state and everywhere, as of the last day of the	6828
qualifying investee's fiscal or calendar year ending immediately	6829
prior to the date on which the trust recognizes the gain or loss,	6830
is available to the trust.	6831

(b) The requirements of section 5747.011 of the Revised Code	6832
are satisfied for the trust's taxable year in which the trust	6833
recognizes the gain or loss.	6834

Any gain or loss that is not a qualifying trust amount is	6835
modified business income, qualifying investment income, or	6836
modified nonbusiness income, as the case may be.	6837

(3) "Modified nonbusiness income" means a trust's Ohio	6838
taxable income other than modified business income, other than the	6839
qualifying trust amount, and other than qualifying investment	6840
income, as defined in section 5747.012 of the Revised Code, to the	6841
extent such qualifying investment income is not otherwise part of	6842
modified business income.	6843

(4) "Modified Ohio taxable income" applies only to trusts,	6844
and means the sum of the amounts described in divisions (BB)(4)(a)	6845
to (c) of this section:	6846

(a) The fraction, calculated under section 5747.013, and	6847
applying section 5747.231 of the Revised Code, multiplied by the	6848
sum of the following amounts:	6849

(i) The trust's modified business income;

6850

(ii) The trust's qualifying investment income, as defined in	6851
section 5747.012 of the Revised Code, but only to the extent the	6852
qualifying investment income does not otherwise constitute	6853
modified business income and does not otherwise constitute a	6854
qualifying trust amount.	6855

(b) The qualifying trust amount multiplied by a fraction, the	6856
numerator of which is the sum of the book value of the qualifying	6857
investee's physical assets in this state on the last day of the	6858
qualifying investee's fiscal or calendar year ending immediately	6859
prior to the day on which the trust recognizes the qualifying	6860
trust amount, and the denominator of which is the sum of the book	6861
value of the qualifying investee's total physical assets	6862
everywhere on the last day of the qualifying investee's fiscal or	6863
calendar year ending immediately prior to the day on which the	6864
trust recognizes the qualifying trust amount. If, for a taxable	6865
year, the trust recognizes a qualifying trust amount with respect	6866
to more than one qualifying investee, the amount described in	6867
division (BB)(4)(b) of this section shall equal the sum of the	6868
products so computed for each such qualifying investee.	6869

(c)(i) With respect to a trust or portion of a trust that is	6870
a resident as ascertained in accordance with division (I)(3)(d) of	6871
this section, its modified nonbusiness income.	6872

(ii) With respect to a trust or portion of a trust that is	6873
not a resident as ascertained in accordance with division	6874
(I)(3)(d) of this section, the amount of its modified nonbusiness	6875
income satisfying the descriptions in divisions (B)(2) to (5) of	6876
section 5747.20 of the Revised Code, except as otherwise provided	6877
in division (BB)(4)(c)(ii) of this section. With respect to a	6878
trust or portion of a trust that is not a resident as ascertained	6879
in accordance with division (I)(3)(d) of this section, the trust's	6880
portion of modified nonbusiness income recognized from the sale,	6881
exchange, or other disposition of a debt interest in or equity	6882
interest in a section 5747.212 entity, as defined in section	6883
5747.212 of the Revised Code, without regard to division (A) of	6884
that section, shall not be allocated to this state in accordance	6885
with section 5747.20 of the Revised Code but shall be apportioned	6886
to this state in accordance with division (B) of section 5747.212	6887
of the Revised Code without regard to division (A) of that	6888
section.	6889

If the allocation and apportionment of a trust's income under	6890
divisions (BB)(4)(a) and (c) of this section do not fairly	6891
represent the modified Ohio taxable income of the trust in this	6892
state, the alternative methods described in division (C) of	6893
section 5747.21 of the Revised Code may be applied in the manner	6894
and to the same extent provided in that section.	6895

(5)(a) Except as set forth in division (BB)(5)(b) of this	6896
section, "qualifying investee" means a person in which a trust has	6897
an equity or ownership interest, or a person or unit of government	6898
the debt obligations of either of which are owned by a trust. For	6899
the purposes of division (BB)(2)(a) of this section and for the	6900
purpose of computing the fraction described in division (BB)(4)(b)	6901
of this section, all of the following apply:	6902

(i) If the qualifying investee is a member of a qualifying	6903
controlled group on the last day of the qualifying investee's	6904
fiscal or calendar year ending immediately prior to the date on	6905
which the trust recognizes the gain or loss, then "qualifying	6906
investee" includes all persons in the qualifying controlled group	6907
on such last day.	6908

(ii) If the qualifying investee, or if the qualifying	6909
investee and any members of the qualifying controlled group of	6910
which the qualifying investee is a member on the last day of the	6911
qualifying investee's fiscal or calendar year ending immediately	6912
prior to the date on which the trust recognizes the gain or loss,	6913
separately or cumulatively own, directly or indirectly, on the	6914
last day of the qualifying investee's fiscal or calendar year	6915
ending immediately prior to the date on which the trust recognizes	6916
the qualifying trust amount, more than fifty per cent of the	6917
equity of a pass-through entity, then the qualifying investee and	6918
the other members are deemed to own the proportionate share of the	6919
pass-through entity's physical assets which the pass-through	6920
entity directly or indirectly owns on the last day of the	6921
pass-through entity's calendar or fiscal year ending within or	6922
with the last day of the qualifying investee's fiscal or calendar	6923
year ending immediately prior to the date on which the trust	6924
recognizes the qualifying trust amount.	6925

(iii) For the purposes of division (BB)(5)(a)(iii) of this	6926
section, "upper level pass-through entity" means a pass-through	6927
entity directly or indirectly owning any equity of another	6928
pass-through entity, and "lower level pass-through entity" means	6929
that other pass-through entity.	6930

An upper level pass-through entity, whether or not it is also	6931
a qualifying investee, is deemed to own, on the last day of the	6932
upper level pass-through entity's calendar or fiscal year, the	6933
proportionate share of the lower level pass-through entity's	6934
physical assets that the lower level pass-through entity directly	6935
or indirectly owns on the last day of the lower level pass-through	6936
entity's calendar or fiscal year ending within or with the last	6937
day of the upper level pass-through entity's fiscal or calendar	6938
year. If the upper level pass-through entity directly and	6939
indirectly owns less than fifty per cent of the equity of the	6940
lower level pass-through entity on each day of the upper level	6941
pass-through entity's calendar or fiscal year in which or with	6942
which ends the calendar or fiscal year of the lower level	6943
pass-through entity and if, based upon clear and convincing	6944
evidence, complete information about the location and cost of the	6945
physical assets of the lower pass-through entity is not available	6946
to the upper level pass-through entity, then solely for purposes	6947
of ascertaining if a gain or loss constitutes a qualifying trust	6948
amount, the upper level pass-through entity shall be deemed as	6949
owning no equity of the lower level pass-through entity for each	6950
day during the upper level pass-through entity's calendar or	6951
fiscal year in which or with which ends the lower level	6952
pass-through entity's calendar or fiscal year. Nothing in division	6953
(BB)(5)(a)(iii) of this section shall be construed to provide for	6954
any deduction or exclusion in computing any trust's Ohio taxable	6955
income.	6956

(b) With respect to a trust that is not a resident for the	6957
taxable year and with respect to a part of a trust that is not a	6958
resident for the taxable year, "qualifying investee" for that	6959
taxable year does not include a C corporation if both of the	6960
following apply:	6961

(i) During the taxable year the trust or part of the trust	6962
recognizes a gain or loss from the sale, exchange, or other	6963
disposition of equity or ownership interests in, or debt	6964
obligations of, the C corporation.	6965

(ii) Such gain or loss constitutes nonbusiness income.

6966

(6) "Available" means information is such that a person is	6967
able to learn of the information by the due date plus extensions,	6968
if any, for filing the return for the taxable year in which the	6969
trust recognizes the gain or loss.	6970

(CC) "Qualifying controlled group" has the same meaning as in	6971
section 5733.04 of the Revised Code.	6972

(DD) "Related member" has the same meaning as in section	6973
5733.042 of the Revised Code.	6974

(EE)(1) For the purposes of division (EE) of this section:

6975

(a) "Qualifying person" means any person other than a	6976
qualifying corporation.	6977

(b) "Qualifying corporation" means any person classified for	6978
federal income tax purposes as an association taxable as a	6979
corporation, except either of the following:	6980

(i) A corporation that has made an election under subchapter	6981
S, chapter one, subtitle A, of the Internal Revenue Code for its	6982
taxable year ending within, or on the last day of, the investor's	6983
taxable year;	6984

(ii) A subsidiary that is wholly owned by any corporation	6985
that has made an election under subchapter S, chapter one,	6986
subtitle A of the Internal Revenue Code for its taxable year	6987
ending within, or on the last day of, the investor's taxable year.	6988

(2) For the purposes of this chapter, unless expressly stated	6989
otherwise, no qualifying person indirectly owns any asset directly	6990
or indirectly owned by any qualifying corporation.	6991

(FF) For purposes of this chapter and Chapter 5751. of the	6992
Revised Code:	6993

(1) "Trust" does not include a qualified pre-income tax	6994
trust.	6995

(2) A "qualified pre-income tax trust" is any pre-income tax	6996
trust that makes a qualifying pre-income tax trust election as	6997
described in division (FF)(3) of this section.	6998

(3) A "qualifying pre-income tax trust election" is an	6999
election by a pre-income tax trust to subject to the tax imposed	7000
by section 5751.02 of the Revised Code the pre-income tax trust	7001
and all pass-through entities of which the trust owns or controls,	7002
directly, indirectly, or constructively through related interests,	7003
five per cent or more of the ownership or equity interests. The	7004
trustee shall notify the tax commissioner in writing of the	7005
election on or before April 15, 2006. The election, if timely	7006
made, shall be effective on and after January 1, 2006, and shall	7007
apply for all tax periods and tax years until revoked by the	7008
trustee of the trust.	7009

(4) A "pre-income tax trust" is a trust that satisfies all of	7010
the following requirements:	7011

(a) The document or instrument creating the trust was	7012
executed by the grantor before January 1, 1972;	7013

(b) The trust became irrevocable upon the creation of the	7014
trust; and	7015

(c) The grantor was domiciled in this state at the time the	7016
trust was created.	7017

Sec. 5747.02. (A) For the purpose of providing revenue for	7018
the support of schools and local government functions, to provide	7019
relief to property taxpayers, to provide revenue for the general	7020
revenue fund, and to meet the expenses of administering the tax	7021
levied by this chapter, there is hereby levied on every	7022
individual, trust, and estate residing in or earning or receiving	7023
income in this state, on every individual, trust, and estate	7024
earning or receiving lottery winnings, prizes, or awards pursuant	7025
to Chapter 3770. of the Revised Code, on every individual, trust,	7026
and estate earning or receiving winnings on casino gaming, and on	7027
every individual, trust, and estate otherwise having nexus with or	7028
in this state under the Constitution of the United States, an	7029
annual tax measured in the case of individuals by Ohio adjusted	7030
gross income less an exemption for the taxpayer, the taxpayer's	7031
spouse, and each dependent as provided in section 5747.025 of the	7032
Revised Code; measured in the case of trusts by modified Ohio	7033
taxable income under division (D) of this section; and measured in	7034
the case of estates by Ohio taxable income. The tax imposed by	7035
this section on the balance thus obtained is hereby levied as	7036
follows:	7037

(1) For taxable years beginning in 2004:

7038

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		7039
OR		7040
MODIFIED OHIO		7041
TAXABLE INCOME (TRUSTS)		7042
OR		7043
OHIO TAXABLE INCOME (ESTATES)	TAX	7044

$5,000 or less	.743%	7045
More than $5,000 but not more than $10,000	$37.15 plus 1.486% of the amount in excess of $5,000	7046
More than $10,000 but not more than $15,000	$111.45 plus 2.972% of the amount in excess of $10,000	7047
More than $15,000 but not more than $20,000	$260.05 plus 3.715% of the amount in excess of $15,000	7048
More than $20,000 but not more than $40,000	$445.80 plus 4.457% of the amount in excess of $20,000	7049
More than $40,000 but not more than $80,000	$1,337.20 plus 5.201% of the amount in excess of $40,000	7050
More than $80,000 but not more than $100,000	$3,417.60 plus 5.943% of the amount in excess of $80,000	7051
More than $100,000 but not more than $200,000	$4,606.20 plus 6.9% of the amount in excess of $100,000	7052
More than $200,000	$11,506.20 plus 7.5% of the amount in excess of $200,000	7053

(2) For taxable years beginning in 2005:

7054

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		7055
OR		7056
MODIFIED OHIO		7057
TAXABLE INCOME (TRUSTS)		7058
OR		7059
OHIO TAXABLE INCOME (ESTATES)	TAX	7060

$5,000 or less	.712%	7061
More than $5,000 but not more than $10,000	$35.60 plus 1.424% of the amount in excess of $5,000	7062
More than $10,000 but not more than $15,000	$106.80 plus 2.847% of the amount in excess of $10,000	7063
More than $15,000 but not more than $20,000	$249.15 plus 3.559% of the amount in excess of $15,000	7064
More than $20,000 but not more than $40,000	$427.10 plus 4.27% of the amount in excess of $20,000	7065
More than $40,000 but not more than $80,000	$1,281.10 plus 4.983% of the amount in excess of $40,000	7066
More than $80,000 but not more than $100,000	$3,274.30 plus 5.693% of the amount in excess of $80,000	7067
More than $100,000 but not more than $200,000	$4,412.90 plus 6.61% of the amount in excess of $100,000	7068
More than $200,000	$11,022.90 plus 7.185% of the amount in excess of $200,000	7069

(3) For taxable years beginning in 2006:

7070

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		7071
OR		7072
MODIFIED OHIO		7073
TAXABLE INCOME (TRUSTS)		7074
OR		7075
OHIO TAXABLE INCOME (ESTATES)	TAX	7076

$5,000 or less	.681%	7077
More than $5,000 but not more than $10,000	$34.05 plus 1.361% of the amount in excess of $5,000	7078
More than $10,000 but not more than $15,000	$102.10 plus 2.722% of the amount in excess of $10,000	7079
More than $15,000 but not more than $20,000	$238.20 plus 3.403% of the amount in excess of $15,000	7080
More than $20,000 but not more than $40,000	$408.35 plus 4.083% of the amount in excess of $20,000	7081
More than $40,000 but not more than $80,000	$1,224.95 plus 4.764% of the amount in excess of $40,000	7082
More than $80,000 but not more than $100,000	$3,130.55 plus 5.444% of the amount in excess of $80,000	7083
More than $100,000 but not more than $200,000	$4,219.35 plus 6.32% of the amount in excess of $100,000	7084
More than $200,000	$10,539.35 plus 6.87% of the amount in excess of $200,000	7085

(4) For taxable years beginning in 2007:

7086

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		7087
OR		7088
MODIFIED OHIO		7089
TAXABLE INCOME (TRUSTS)		7090
OR		7091
OHIO TAXABLE INCOME (ESTATES)	TAX	7092

$5,000 or less	.649%	7093
More than $5,000 but not more than $10,000	$32.45 plus 1.299% of the amount in excess of $5,000	7094
More than $10,000 but not more than $15,000	$97.40 plus 2.598% of the amount in excess of $10,000	7095
More than $15,000 but not more than $20,000	$227.30 plus 3.247% of the amount in excess of $15,000	7096
More than $20,000 but not more than $40,000	$389.65 plus 3.895% of the amount in excess of $20,000	7097
More than $40,000 but not more than $80,000	$1,168.65 plus 4.546% of the amount in excess of $40,000	7098
More than $80,000 but not more than $100,000	$2,987.05 plus 5.194% of the amount in excess of $80,000	7099
More than $100,000 but not more than $200,000	$4,025.85 plus 6.031% of the amount in excess of $100,000	7100
More than $200,000	$10,056.85 plus 6.555% of the amount in excess of $200,000	7101

(5) For taxable years beginning in 2008, 2009, or 2010:

7102

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		7103
OR		7104
MODIFIED OHIO		7105
TAXABLE INCOME (TRUSTS)		7106
OR		7107
OHIO TAXABLE INCOME (ESTATES)	TAX	7108

$5,000 or less	.618%	7109
More than $5,000 but not more than $10,000	$30.90 plus 1.236% of the amount in excess of $5,000	7110
More than $10,000 but not more than $15,000	$92.70 plus 2.473% of the amount in excess of $10,000	7111
More than $15,000 but not more than $20,000	$216.35 plus 3.091% of the amount in excess of $15,000	7112
More than $20,000 but not more than $40,000	$370.90 plus 3.708% of the amount in excess of $20,000	7113
More than $40,000 but not more than $80,000	$1,112.50 plus 4.327% of the amount in excess of $40,000	7114
More than $80,000 but not more than $100,000	$2,843.30 plus 4.945% of the amount in excess of $80,000	7115
More than $100,000 but not more than $200,000	$3,832.30 plus 5.741% of the amount in excess of $100,000	7116
More than $200,000	$9,573.30 plus 6.24% of the amount in excess of $200,000	7117

(6) For taxable years beginning in 2011 or thereafter:

7118

OHIO ADJUSTED GROSS INCOME LESS EXEMPTIONS (INDIVIDUALS)		7119
OR		7120
MODIFIED OHIO		7121
TAXABLE INCOME (TRUSTS)		7122
OR		7123
OHIO TAXABLE INCOME (ESTATES)	TAX	7124

$5,000 or less	.587%	7125
More than $5,000 but not more than $10,000	$29.35 plus 1.174% of the amount in excess of $5,000	7126
More than $10,000 but not more than $15,000	$88.05 plus 2.348% of the amount in excess of $10,000	7127
More than $15,000 but not more than $20,000	$205.45 plus 2.935% of the amount in excess of $15,000	7128
More than $20,000 but not more than $40,000	$352.20 plus 3.521% of the amount in excess of $20,000	7129
More than $40,000 but not more than $80,000	$1,056.40 plus 4.109% of the amount in excess of $40,000	7130
More than $80,000 but not more than $100,000	$2,700.00 plus 4.695% of the amount in excess of $80,000	7131
More than $100,000 but not more than $200,000	$3,639.00 plus 5.451% of the amount in excess of $100,000	7132
More than $200,000	$9,090.00 plus 5.925% of the amount in excess of $200,000	7133

In July of each year, beginning in 2010, the tax commissioner	7134
shall adjust the income amounts prescribed in this division by	7135
multiplying the percentage increase in the gross domestic product	7136
deflator computed that year under section 5747.025 of the Revised	7137
Code by each of the income amounts resulting from the adjustment	7138
under this division in the preceding year, adding the resulting	7139
product to the corresponding income amount resulting from the	7140
adjustment in the preceding year, and rounding the resulting sum	7141
to the nearest multiple of fifty dollars. The tax commissioner	7142
also shall recompute each of the tax dollar amounts to the extent	7143
necessary to reflect the adjustment of the income amounts. The	7144
rates of taxation shall not be adjusted.	7145

The adjusted amounts apply to taxable years beginning in the	7146
calendar year in which the adjustments are made. The tax	7147
commissioner shall not make such adjustments in any year in which	7148
the amount resulting from the adjustment would be less than the	7149
amount resulting from the adjustment in the preceding year.	7150

(B) If the director of budget and management makes a	7151
certification to the tax commissioner under division (B) of	7152
section 131.44 of the Revised Code, the amount of tax as	7153
determined under division (A) of this section shall be reduced by	7154
the percentage prescribed in that certification for taxable years	7155
beginning in the calendar year in which that certification is	7156
made.	7157

(C) The levy of this tax on income does not prevent a	7158
municipal corporation, a joint economic development zone created	7159
under section 715.691, or a joint economic development district	7160
created under section 715.70 or 715.71 or sections 715.72 to	7161
715.81 of the Revised Code from levying a tax on income.	7162

(D) This division applies only to taxable years of a trust	7163
beginning in 2002 or thereafter.	7164

(1) The tax imposed by this section on a trust shall be	7165
computed by multiplying the Ohio modified taxable income of the	7166
trust by the rates prescribed by division (A) of this section.	7167

(2) A nonresident trust may claim a credit against the tax	7168
computed under division (D) of this section equal to the lesser of	7169
(1) the tax paid to another state or the District of Columbia on	7170
the nonresident trust's modified nonbusiness income, other than	7171
the portion of the nonresident trust's nonbusiness income that is	7172
qualifying investment income as defined in section 5747.012 of the	7173
Revised Code, or (2) the effective tax rate, based on modified	7174
Ohio taxable income, multiplied by the nonresident trust's	7175
modified nonbusiness income other than the portion of the	7176
nonresident trust's nonbusiness income that is qualifying	7177
investment income. The credit applies before any other applicable	7178
credits.	7179

(3) The credits enumerated in divisions (A)(1) to (13) of	7180
section 5747.98 of the Revised Code do not apply to a trust	7181
subject to division (D) of this section. Any credits enumerated in	7182
other divisions of section 5747.98 of the Revised Code apply to a	7183
trust subject to division (D) of this section. To the extent that	7184
the trust distributes income for the taxable year for which a	7185
credit is available to the trust, the credit shall be shared by	7186
the trust and its beneficiaries. The tax commissioner and the	7187
trust shall be guided by applicable regulations of the United	7188
States treasury regarding the sharing of credits.	7189

(E) For the purposes of this section, "trust" means any trust	7190
described in Subchapter J of Chapter 1 of the Internal Revenue	7191
Code, excluding trusts that are not irrevocable as defined in	7192
division (I)(3)(b) of section 5747.01 of the Revised Code and that	7193
have no modified Ohio taxable income for the taxable year,	7194
charitable remainder trusts, qualified funeral trusts and preneed	7195
funeral contract trusts established pursuant to sections 4717.31	7196
to 4717.38 of the Revised Code that are not qualified funeral	7197
trusts, endowment and perpetual care trusts, qualified settlement	7198
trusts and funds, designated settlement trusts and funds, and	7199
trusts exempted from taxation under section 501(a) of the Internal	7200
Revenue Code.	7201

Sec. 5753.01. As used in Chapter 5753. of the Revised Code	7202
and for no other purpose under Title LVII of the Revised Code:	7203

(A) "Casino facility" has the same meaning as in section	7204
3772.01 of the Revised Code.	7205

(B) "Casino gaming" has the same meaning as in section	7206
3772.01 of the Revised Code.	7207

(C) "Casino operator" has the same meaning as in section	7208
3772.01 of the Revised Code.	7209

(D) "Gross casino revenue" means the total amount of money	7210
exchanged for the purchase of chips, tokens, tickets, electronic	7211
cards, or similar objects by casino patrons, less winnings paid to	7212
wagerers. For the purposes of this division, "money" includes the	7213
dollar value of any discount, credit, or other form of	7214
consideration received by patrons for patronage.	7215

(E) "Person" has the same meaning as in section 3772.01 of	7216
the Revised Code.	7217

(F) "Slot machine" has the same meaning as in section 3772.01	7218
of the Revised Code.	7219

(G) "Table game" has the same meaning as in section 3772.01	7220
of the Revised Code.	7221

(H) "Tax period" means, as the case may be, either (1) the	7222
day before a return is filed or (2) the days beginning with the	7223
day on which the previous return was filed through the day before	7224
the day on which the current return is filed.	7225

Sec. 5753.02. For the purpose of funding the needs of	7226
cities, counties, public school districts, law enforcement, and	7227
the horse racing industry; funding efforts to alleviate problem	7228
gambling and substance abuse; defraying Ohio casino control	7229
commission operating costs; and defraying the costs of	7230
administering the tax, a tax is levied on the gross casino revenue	7231
received by a casino operator of a casino facility at the rate of	7232
thirty-three per cent of the casino operator's gross casino	7233
revenue at the casino facility. The tax is in addition to any	7234
other taxes or fees imposed under the Revised Code or other law	7235
and for which the casino operator is liable under Section 6(C)(2)	7236
of Article XV, Ohio Constitution.	7237

Sec. 5753.03. (A) For the purpose of receiving and	7238
distributing, and accounting for, revenue received from the tax	7239
levied by section 5753.02 of the Revised Code, the following funds	7240
are created in the state treasury:	7241

(1) The casino tax revenue fund;

7242

(2) The gross casino revenue county fund;

7243

(3) The gross casino revenue county student fund;

7244

(4) The gross casino revenue host city fund;

7245

(5) The Ohio state racing commission fund;

7246

(6) The Ohio law enforcement training fund;

7247

(7) The problem casino gambling and addictions fund;

7248

(8) The casino control commission fund;

7249

(9) The casino tax administration fund.

7250

(B) The director of budget and management shall transfer all	7251
moneys collected from the tax levied under this chapter to the	7252
casino tax revenue fund.	7253

(C) From the casino tax revenue fund the director of budget	7254
and management shall transfer as needed to the tax refund fund	7255
amounts equal to the refunds certified by the tax commissioner	7256
under section 5753.06 of the Revised Code.	7257

(D) After making any transfers required by division (C) of	7258
this section, but not later than the fifteenth day of each	7259
calendar month, the director of budget and management shall	7260
transfer the balance of the casino tax revenue fund as it existed	7261
at the close of business on the last day of the preceding month	7262
into funds as follows:	7263

(1) Fifty-one per cent to the gross casino revenue county	7264
fund to make payments to all eighty-eight counties in proportion	7265
to each county's respective population;	7266

(2) Thirty-four per cent to the gross casino revenue county	7267
student fund to make payments to all eighty-eight counties in	7268
proportion to each county's public school district student	7269
population;	7270

(3) Five per cent to the gross casino revenue host city fund	7271
for the benefit of the cities in which casino facilities are	7272
located;	7273

(4) Three per cent to the Ohio state racing commission fund	7274
to support horse racing in this state at which the pari-mutuel	7275
system of wagering is conducted;	7276

(5) Two per cent to the Ohio law enforcement training fund to	7277
support law enforcement functions in the state;	7278

(6) Two per cent to the Ohio problem gambling and substance	7279
abuse fund to support efforts to alleviate problem gambling and	7280
substance abuse in the state;	7281

(7) Three per cent to the casino control commission fund to	7282
support the operations of the Ohio casino control commission and	7283
to defray the cost of administering the tax levied under section	7284
5753.02 of the Revised Code.	7285

The director of budget and management shall make payments to	7286
counties under divisions (D)(1) and (2) of this section using	7287
annualized data possessed by the tax commissioner. The tax	7288
commissioner shall make the data available to the director of	7289
budget and management for this purpose.	7290

Revenues credited under division (D)(2) of this section shall	7291
be paid over to the public school districts located in whole or in	7292
part in the county.	7293

Of the money credited to the law enforcement training fund,	7294
the director of budget and management shall distribute eighty-five	7295
per cent of the money to the Ohio peace officer training academy	7296
and fifteen per cent of the money to the division of criminal	7297
justice services.	7298

(E) The director of budget and management shall transfer one	7299
per cent of the money credited to the casino control commission	7300
fund to the casino tax administration fund. The tax commissioner	7301
shall use the casino tax administration fund to defray the costs	7302
incurred in administering the tax levied by section 5753.02 of the	7303
Revised Code.	7304

Sec. 5753.04. Daily each day banks are open for business,	7305
not later than noon, a casino operator shall file a return	7306
electronically with the tax commissioner. The return shall be in	7307
the form required by the tax commissioner, and shall reflect the	7308
relevant tax period. The return shall include, but is not limited	7309
to, the amount of the casino operator's gross casino revenue for	7310
the tax period and the amount of tax due under section 5753.02 of	7311
the Revised Code for the tax period. The casino operator shall	7312
remit electronically with the return the tax due.	7313

If the casino operator ceases to be a taxpayer at any time,	7314
the casino operator shall indicate the last date for which the	7315
casino operator was liable for the tax. The return shall include a	7316
space for this purpose.	7317

Sec. 5753.05. (A)(1) A casino operator who fails to file a	7318
return or to remit the tax due as required by section 5753.04 of	7319
the Revised Code shall pay a penalty equal to the greater of five	7320
hundred dollars or ten per cent of the tax due.	7321

(2) If the tax commissioner finds additional tax to be due,	7322
the tax commissioner may impose an additional penalty of up to	7323
fifteen per cent of the additional excise tax found to be due. A	7324
delinquent payment of tax made as the result of a notice or an	7325
audit is subject to the additional penalty imposed by this	7326
division.	7327

(3) If a casino operator fails to file a return	7328
electronically or to remit the tax electronically, the tax	7329
commissioner may impose an additional penalty of fifty dollars or	7330
ten per cent of the tax due as shown on the return, whichever is	7331
greater.	7332

(B) If the tax due under section 5753.02 of the Revised Code	7333
is not timely paid, the casino operator shall pay interest at the	7334
rate per annum prescribed in section 5703.47 of the Revised Code	7335
beginning on the day the tax was due through the day the tax is	7336
paid or an assessment is issued, whichever occurs first.	7337

(C) The tax commissioner shall collect any penalty or	7338
interest as if it were the tax levied by section 5753.02 of the	7339
Revised Code. Penalties and interest shall be treated as if they	7340
were revenue arising from the tax levied by section 5753.02 of the	7341
Revised Code.	7342

(D) The tax commissioner may abate all or a portion of any	7343
penalty imposed under this section and may adopt rules governing	7344
abatements.	7345

(E) If a casino operator fails to file a return or remit the	7346
tax due as required by section 5753.04 of the Revised Code within	7347
a period of one year after the due date for filing the return or	7348
remitting the tax, the Ohio casino control commission may suspend	7349
the casino operator's license.	7350

Sec. 5753.06. (A) A casino operator may apply to the tax	7351
commissioner for refund of the amount of taxes under section	7352
5753.02 of the Revised Code that were overpaid, paid illegally or	7353
erroneously, or paid on an illegal or erroneous assessment. The	7354
application shall be on a form prescribed by the tax commissioner.	7355
The casino operator shall provide the amount of the requested	7356
refund along with the claimed reasons for, and documentation to	7357
support, the issuance of a refund. The casino operator shall file	7358
the application with the tax commissioner within four years after	7359
the date the payment was made, unless the applicant has waived the	7360
time limitation under division (D) of section 5753.07 of the	7361
Revised Code. In the latter event, the four-year limitation is	7362
extended for the same period of time as the waiver.	7363

(B) Upon the filing of a refund application, the tax	7364
commissioner shall determine the amount of refund to which the	7365
applicant is entitled. If the amount is not less than that	7366
claimed, the tax commissioner shall certify the amount to the	7367
director of budget and management and treasurer of state for	7368
payment from the tax refund fund. If the amount is less than that	7369
claimed, the tax commissioner shall proceed under section 5703.70	7370
of the Revised Code.	7371

(C) Interest on a refund applied for under this section,	7372
computed at the rate provided for in section 5703.47 of the	7373
Revised Code, shall be allowed from the later of the date the tax	7374
was due or the date payment of the tax was made. Except as	7375
provided in section 5753.07 of the Revised Code, the tax	7376
commissioner may, with the consent of the casino operator, provide	7377
for crediting against the tax due for a tax period, the amount of	7378
any refund due the casino operator for a preceding tax period.	7379

(D) Refunds under this section are subject to offset under	7380
section 5753.061 of the Revised Code.	7381

Sec. 5753.061. As used in this section, "debt to the state"	7382
means unpaid taxes that are due the state, unpaid workers'	7383
compensation premiums that are due, unpaid unemployment	7384
compensation contributions that are due, unpaid unemployment	7385
compensation payments in lieu of contributions that are due,	7386
unpaid fees payable to the state or to the clerk of courts under	7387
section 4505.06 of the Revised Code, incorrect medical assistance	7388
payments, or any unpaid charge, penalty, or interest arising from	7389
any of the foregoing. A debt to the state is not a "debt to the	7390
state" as used in this section unless the liability underlying the	7391
debt to the state has become incontestable because the time for	7392
appealing, reconsidering, reassessing, or otherwise questioning	7393
the liability has expired or the liability has been finally	7394
determined to be valid.	7395

If a casino operator who is entitled to a refund under	7396
section 5753.06 of the Revised Code owes a debt to the state, the	7397
amount refundable may be applied in satisfaction of the debt to	7398
the state. If the amount refundable is less than the amount of the	7399
debt to the state, the amount refundable may be applied in partial	7400
satisfaction of the debt. If the amount refundable is greater than	7401
the amount of the debt, the amount refundable remaining after	7402
satisfaction of the debt shall be refunded to the casino operator.	7403

Sec. 5753.07. (A)(1) The tax commissioner may issue an	7404
assessment, based on any information in the tax commissioner's	7405
possession, against a casino operator who fails to pay the tax	7406
levied under section 5753.02 of the Revised Code or to file a	7407
return under section 5753.04 of the Revised Code. The tax	7408
commissioner shall give the casino operator written notice of the	7409
assessment under section 5703.37 of the Revised Code. With the	7410
notice, the tax commissioner shall include instructions on how to	7411
petition for reassessment and on how to request a hearing with	7412
respect to the petition.	7413

(2) Unless the casino operator, within sixty days after	7414
service of the notice of assessment, files with the tax	7415
commissioner, either personally or by certified mail, a written	7416
petition signed by the casino operator, or by the casino	7417
operator's authorized agent who has knowledge of the facts, the	7418
assessment becomes final, and the amount of the assessment is due	7419
and payable from the casino operator to the treasurer of state.	7420
The petition shall indicate the casino operator's objections to	7421
the assessment. Additional objections may be raised in writing if	7422
they are received by the tax commissioner before the date shown on	7423
the final determination.	7424

(3) If a petition for reassessment has been properly filed,	7425
the tax commissioner shall proceed under section 5703.60 of the	7426
Revised Code.	7427

(4) After an assessment becomes final, if any portion of the	7428
assessment, including penalties and accrued interest, remains	7429
unpaid, the tax commissioner may file a certified copy of the	7430
entry making the assessment final in the office of the clerk of	7431
the court of common pleas of Franklin county or in the office of	7432
the clerk of the court of common pleas of the county in which the	7433
casino operator resides, the casino operator's casino facility is	7434
located, or the casino operator's principal place of business in	7435
this state is located. Immediately upon the filing of the entry,	7436
the clerk shall enter a judgment for the state against the	7437
taxpayer assessed in the amount shown on the entry. The judgment	7438
may be filed by the clerk in a loose-leaf book entitled, "special	7439
judgments for the gross casino revenue tax." The judgment has the	7440
same effect as other judgments. Execution shall issue upon the	7441
judgment at the request of the tax commissioner, and all laws	7442
applicable to sales on execution apply to sales made under the	7443
judgment.	7444

(5) The portion of an assessment not paid within sixty days	7445
after the day the assessment was issued bears interest at the rate	7446
per annum prescribed by section 5703.47 of the Revised Code from	7447
the day the tax commissioner issued the assessment until the	7448
assessment is paid. Interest shall be paid in the same manner as	7449
the tax levied under section 5753.02 of the Revised Code and may	7450
be collected by the issuance of an assessment under this section.	7451

(B) If the tax commissioner believes that collection of the	7452
tax levied under section 5753.02 of the Revised Code will be	7453
jeopardized unless proceedings to collect or secure collection of	7454
the tax are instituted without delay, the commissioner may issue a	7455
jeopardy assessment against the casino operator who is liable for	7456
the tax. Immediately upon the issuance of a jeopardy assessment,	7457
the tax commissioner shall file an entry with the clerk of the	7458
court of common pleas in the manner prescribed by division (A)(4)	7459
of this section, and the clerk shall proceed as directed in that	7460
division. Notice of the jeopardy assessment shall be served on the	7461
casino operator or the casino operator's authorized agent under	7462
section 5703.37 of the Revised Code within five days after the	7463
filing of the entry with the clerk. The total amount assessed is	7464
immediately due and payable, unless the casino operator assessed	7465
files a petition for reassessment under division (A)(2) of this	7466
section and provides security in a form satisfactory to the tax	7467
commissioner that is in an amount sufficient to satisfy the unpaid	7468
balance of the assessment. If a petition for reassessment has been	7469
filed, and if satisfactory security has been provided, the tax	7470
commissioner shall proceed under division (A)(3) of this section.	7471
Full or partial payment of the assessment does not prejudice the	7472
tax commissioner's consideration of the petition for reassessment.	7473

(C) The tax commissioner shall immediately forward to the	7474
treasurer of state all amounts the tax commissioner receives under	7475
this section, and the amounts forwarded shall be treated as if	7476
they were revenue arising from the tax levied under section	7477
5753.02 of the Revised Code.	7478

(D) Except as otherwise provided in this division, no	7479
assessment shall be issued against a casino operator for the tax	7480
levied under section 5753.02 of the Revised Code more than four	7481
years after the due date for filing the return for the tax period	7482
for which the tax was reported, or more than four years after the	7483
return for the tax period was filed, whichever is later. This	7484
division does not bar an assessment against a casino operator who	7485
fails to file a return as required by section 5753.04 of the	7486
Revised Code or who files a fraudulent return, or when the casino	7487
operator and the tax commissioner waive in writing the time	7488
limitation.	7489

(E) If the tax commissioner possesses information that	7490
indicates that the amount of tax a casino operator is liable to	7491
pay under section 5753.02 of the Revised Code exceeds the amount	7492
the casino operator paid, the tax commissioner may audit a sample	7493
of the casino operator's gross casino revenue over a	7494
representative period of time to ascertain the amount of tax due,	7495
and may issue an assessment based on the audit. The tax	7496
commissioner shall make a good faith effort to reach agreement	7497
with the casino operator in selecting a representative sample. The	7498
tax commissioner may apply a sampling method only if the tax	7499
commissioner has prescribed the method by rule.	7500

(F) If the whereabouts of a casino operator who is liable for	7501
the tax levied under section 5753.02 of the Revised Code are	7502
unknown to the tax commissioner, the tax commissioner shall	7503
proceed under section 5703.37 of the Revised Code.	7504

(G) If a casino operator fails to pay the tax levied under	7505
section 5753.02 of the Revised Code within a period of one year	7506
after the due date for remitting the tax, the Ohio casino control	7507
commission may suspend the casino operator's license.	7508

Sec. 5753.08. If a casino operator who is liable for the tax	7509
levied under section 5753.02 of the Revised Code sells the casino	7510
facility, disposes of the casino facility in any manner other than	7511
in the regular course of business, or quits the casino gaming	7512
business, any tax owed by that person becomes immediately due and	7513
payable, and the person shall pay the tax due, including any	7514
applicable penalties and interest. The person's successor shall	7515
withhold a sufficient amount of the purchase money to cover the	7516
amounts due and unpaid until the predecessor produces a receipt	7517
from the tax commissioner showing that the amounts due have been	7518
paid or a certificate indicating that no taxes are due. If the	7519
successor fails to withhold purchase money, the successor is	7520
personally liable, up to the purchase money amount, for amounts	7521
that were unpaid during the operation of the business by the	7522
predecessor.	7523

Sec. 5753.09. The tax commissioner shall administer and	7524
enforce this chapter. In addition to any other powers conferred	7525
upon the tax commissioner by law, the tax commissioner may:	7526

(A) Prescribe all forms that are required to be filed under	7527
this chapter;	7528

(B) Adopt rules that are necessary and proper to carry out	7529
this chapter; and	7530

(C) Appoint professional, technical, and clerical employees	7531
as are necessary to carry out the tax commissioner's duties under	7532
this chapter.	7533

Sec. 5753.10. The tax commissioner may prescribe	7534
requirements for the keeping of records and pertinent documents,	7535
for the filing of copies of federal income tax returns and	7536
determinations, and for computations reconciling federal income	7537
tax returns with the return required by section 5753.04 of the	7538
Revised Code. The tax commissioner may require a casino operator,	7539
by rule or by notice served on the casino operator, to keep	7540
records and other documents that the tax commissioner considers	7541
necessary to show the extent to which the casino operator is	7542
subject to this chapter. The records and other documents shall be	7543
open to inspection by the tax commissioner on demand, and shall be	7544
preserved for a period of four years unless the tax commissioner,	7545
in writing, consents to their destruction within that period, or	7546
by order served on the casino operator requires that they be kept	7547
longer. If the records are normally kept electronically by the	7548
casino operator, the casino operator shall provide the records to	7549
the tax commissioner electronically at the tax commissioner's	7550
request.	7551

Any information required by the tax commissioner under this	7552
section is confidential under section 5703.21 of the Revised Code.	7553

Section 2. That existing sections 101.70, 102.02, 102.03,	7554
109.572, 109.71, 109.77, 109.79, 121.60, 126.45, 1705.48, 2915.01,	7555
2915.02, 2915.091, 3793.02, 4301.355, 4301.62, 4303.181, 4303.182,	7556
4303.30, 5502.03, 5703.052, 5703.19, 5703.21, 5703.70, 5747.01,	7557
and 5747.02 of the Revised Code are hereby repealed.	7558

Section 3. The first return filed under section 5753.04 of	7559
the Revised Code shall reflect the tax period consisting of or	7560
beginning on the day on which operations of the casino facility	7561
commence.	7562

Section 4. The General Assembly, applying the principle	7563
stated in division (B) of section 1.52 of the Revised Code that	7564
amendments are to be harmonized if reasonably capable of	7565
simultaneous operation, finds that the following sections,	7566
presented in this act as composites of the sections as amended by	7567
the acts indicated, are the resulting versions of the sections in	7568
effect before the effective date of the sections as presented in	7569
this act:	7570

Section 109.572 of the Revised Code as amended by both Am.	7571
Sub. H.B. 1 and Sub. S.B. 79 of the 128th General Assembly.	7572

Section 109.77 of the Revised Code as amended by both Am.	7573
Sub. H.B. 1 and Sub. S.B. 79 of the 128th General Assembly.	7574

Section 4301.62 of the Revised Code as amended by both Am.	7575
Sub. H.B. 562 and Sub. S.B. 150 of the 127th General Assembly.	7576