Section 1. That sections 122.014, 173.121, 718.03, 2915.01, | 23 |
2915.02, 2915.06, 2915.08, 2915.09, 2915.091, 2915.092, 2915.093, | 24 |
2915.094, 2915.10, 2915.101, 2915.12, 2923.31, 2933.51, 3301.0714, | 25 |
3769.08, 3769.087, 3769.089, 3769.0810, 3770.02, 3770.05, 3770.07, | 26 |
3770.071, 3770.072, 3770.073, 3770.21, 3772.01, 3772.03, 3772.032, | 27 |
3772.04, 3772.07, 3772.091, 3772.10, 3772.13, 3772.16, 3772.17, | 28 |
3772.28, 3772.99, 4301.03, 4303.17, 5703.21, 5747.062, 5747.063, | 29 |
5747.08, 5747.12, 5747.98, and 5753.03 be amended and sections | 30 |
121.421, 3769.041, 3769.0812, 3770.22, 5747.064, and 5753.11 of | 31 |
the Revised Code be enacted to read as follows: | 32 |
Sec. 121.421. (A) Notwithstanding division (D)(3) of section | 33 |
121.41 of the Revised Code, in order to determine whether wrongful | 34 |
acts or omissions have been committed or are being committed by | 35 |
present or former employees, the inspector general shall | 36 |
investigate employees of the office of the attorney general who | 37 |
are contractually vested with duties to enforce Chapter 3772. of | 38 |
the Revised Code, including any designated bureau of criminal | 39 |
identification and investigation support staff that are necessary | 40 |
to fulfill the investigatory and law enforcement functions of the | 41 |
Ohio casino control commission. The inspector general and any | 42 |
deputy inspector general may administer oaths, examine witnesses | 43 |
under oath, and issue subpoenas and subpoenas duces tecum to | 44 |
employees of the office of the attorney general to compel the | 45 |
attendance of witnesses and the production of all kinds of books, | 46 |
records, papers, and tangible things deemed necessary in the | 47 |
course of any such investigation. | 48 |
(B) The department of development or any other entity that | 67 |
administers any program or development project established under | 68 |
Chapter 122., 166., or 184. of the Revised Code or in sections | 69 |
149.311, 5709.87, or 5709.88 of the Revised Code shall not provide | 70 |
any financial assistance, including loans, tax credits, and | 71 |
grants, staffing assistance, technical support, or other | 72 |
assistance to businesses conducting gaming activities or for | 73 |
project sites on which gaming activities are or will be conducted. | 74 |
(ii) Any amount not included in wages because the amount | 118 |
arises from the sale, exchange, or other disposition of a stock | 119 |
option, the exercise of a stock option, or the sale, exchange, or | 120 |
other disposition of stock purchased under a stock option and the | 121 |
municipal corporation has not, by resolution or ordinance, | 122 |
exempted the amount from withholding and tax. Division | 123 |
(A)(2)(b)(ii) of this section applies only to those amounts | 124 |
constituting ordinary income. | 125 |
(H) Except as otherwise provided in this chapter, "charitable | 218 |
organization" means any tax exempt religious, educational, | 219 |
veteran's, fraternal, sporting, service, nonprofit medical, | 220 |
volunteer rescue service, volunteer firefighter's, senior | 221 |
citizen's, historic railroad educational, youth athletic, amateur | 222 |
athletic, or youth athletic park organization. An organization is | 223 |
tax exempt if the organization iseither of the following: | 224 |
To qualify as a "charitable organization," an organization, | 238 |
except a volunteer rescue service or volunteer firefighter's | 239 |
organization, shall have been in continuous existence as such in | 240 |
this state for a period of two years immediately preceding either | 241 |
the making of an application for a bingo license under section | 242 |
2915.08 of the Revised Code or the conducting of any game of | 243 |
chance as provided in division (D) of section 2915.02 of the | 244 |
Revised Code. A charitable organization that is exempt from | 245 |
federal income taxation under subsection 501(a) and described in | 246 |
subsection 501(c)(3) of the Internal Revenue Code and that is | 247 |
created by a veteran's organization, a fraternal organization, or | 248 |
a sporting organization does not have to have been in continuous | 249 |
existence as such in this state for a period of two years | 250 |
immediately preceding either the making of an application for a | 251 |
bingo license under section 2915.08 of the Revised Code or the | 252 |
conducting of any game of chance as provided in division (D) of | 253 |
section 2915.02 of the Revised Code. | 254 |
(K) "Veteran's organization" means any individual post or | 264 |
state headquarters of a national veteran's association or an | 265 |
auxiliary unit of any individual post of a national veteran's | 266 |
association, which post, state headquarters, or auxiliary unit is | 267 |
incorporated as a nonprofit corporation and either has received a | 268 |
letter from the state headquarters of the national veteran's | 269 |
association indicating that the individual post or auxiliary unit | 270 |
is in good standing with the national veteran's association or has | 271 |
received a letter from the national veteran's association | 272 |
indicating that the state headquarters is in good standing with | 273 |
the national veteran's association. As used in this division, | 274 |
"national veteran's association" means any veteran's association | 275 |
that has been in continuous existence as such for a period of at | 276 |
least five years and either is incorporated by an act of the | 277 |
United States congress or has a national dues-paying membership of | 278 |
at least five thousand persons. | 279 |
(1) Any organization, not organized for profit, that is | 297 |
organized and operated exclusively to provide, or to contribute to | 298 |
the support of organizations or institutions organized and | 299 |
operated exclusively to provide, medical and therapeutic services | 300 |
for persons who are crippled, born with birth defects, or have any | 301 |
other mental or physical defect or those organized and operated | 302 |
exclusively to protect, or to contribute to the support of | 303 |
organizations or institutions organized and operated exclusively | 304 |
to protect, animals from inhumane treatment or provide immediate | 305 |
shelter to victims of domestic violence; | 306 |
(2) Any organization that is described in subsection | 307 |
509(a)(1), 509(a)(2), or 509(a)(3) of the Internal Revenue Code | 308 |
and is either a governmental unit or an organization that is tax | 309 |
exempt under subsection 501(a) and described in subsection | 310 |
501(c)(3) of the Internal Revenue Code and that is an | 311 |
organization, not organized for profit, that is organized and | 312 |
operated primarily to provide, or to contribute to the support of | 313 |
organizations or institutions organized and operated primarily to | 314 |
provide, medical and therapeutic services for persons who are | 315 |
crippled, born with birth defects, or have any other mental or | 316 |
physical defect. | 317 |
(U)(Q) "Bingo game operator" means any person, except | 375 |
security personnel, who performs work or labor at the site of | 376 |
bingo, including, but not limited to, collecting money from | 377 |
participants, handing out bingo cards or sheets or objects to | 378 |
cover spaces on bingo cards or sheets, selecting from a receptacle | 379 |
the objects that contain the combination of letters and numbers | 380 |
that appear on bingo cards or sheets, calling out the combinations | 381 |
of letters and numbers, distributing prizes, selling or redeeming | 382 |
instant bingo tickets or cards, supervising the operation of a | 383 |
punch board, selling raffle tickets, selecting raffle tickets from | 384 |
a receptacle and announcing the winning numbers in a raffle, and | 385 |
preparing, selling, and serving food or beverages. | 386 |
(2) A veteran's organization that is a post, chapter, or | 427 |
organization of veterans, or an auxiliary unit or society of, or a | 428 |
trust or foundation for, any such post, chapter, or organization | 429 |
organized in the United States or any of its possessions, at least | 430 |
seventy-five per cent of the members of which are veterans and | 431 |
substantially all of the other members of which are individuals | 432 |
who are spouses, widows, or widowers of veterans, or such | 433 |
individuals, provided that no part of the net earnings of such | 434 |
post, chapter, or organization inures to the benefit of any | 435 |
private shareholder or individual, and further provided that the | 436 |
net profit is used by the post, chapter, or organization for the | 437 |
charitable purposes set forth in division (B)(12) of section | 438 |
5739.02 of the Revised Code, is used for awarding scholarships to | 439 |
or for attendance at an institution mentioned in division (B)(12) | 440 |
of section 5739.02 of the Revised Code, is donated to a | 441 |
governmental agency, or is used for nonprofit youth activities, | 442 |
the purchase of United States or Ohio flags that are donated to | 443 |
schools, youth groups, or other bona fide nonprofit organizations, | 444 |
promotion of patriotism, or disaster relief; | 445 |
(BB)(X) "Youth athletic organization" means any organization, | 459 |
not organized for profit, that is organized and operated | 460 |
exclusively to provide financial support to, or to operate, | 461 |
athletic activities for persons who are twenty-one years of age or | 462 |
younger by means of sponsoring, organizing, operating, or | 463 |
contributing to the support of an athletic team, club, league, or | 464 |
association. | 465 |
(a) The playing fields are used at least one hundred days per | 471 |
year for athletic activities by one or more organizations, not | 472 |
organized for profit, each of which is organized and operated | 473 |
exclusively to provide financial support to, or to operate, | 474 |
athletic activities for persons who are eighteen years of age or | 475 |
younger by means of sponsoring, organizing, operating, or | 476 |
contributing to the support of an athletic team, club, league, or | 477 |
association. | 478 |
(FF)(AA) "Instant bingo" means a form of bingo that uses | 500 |
shall use folded or banded tickets or paper cards with perforated | 501 |
break-open tabs, a face of which is covered or otherwise hidden | 502 |
from view to conceal a number, letter, or symbol, or set of | 503 |
numbers, letters, or symbols, some of which have been designated | 504 |
in advance as prize winners. "Instant bingo" includes seal cards, | 505 |
and may also include games in which some winners are determined by | 506 |
the random selection of one or more bingo numbers by the use of a | 507 |
seal card or bingo blower. In all "instant bingo" the prize amount | 508 |
and structure shall be predetermined. "Instant bingo" does not | 509 |
include any device that is activated by the insertion of a coin, | 510 |
currency, token, or an equivalent, and that contains as one of its | 511 |
components a video display monitor that is capable of displaying | 512 |
numbers, letters, symbols, or characters in winning or losing | 513 |
combinations. | 514 |
(II)(DD) "Punch board" means a board containing a number of | 534 |
holes or receptacles of uniform size in which are placed, | 535 |
mechanically and randomly, serially numbered slips of paper that | 536 |
may be punched or drawn from the hole or receptacle when used in | 537 |
conjunction with instant bingo. A player may punch or draw the | 538 |
numbered slips of paper from the holes or receptacles and obtain | 539 |
the prize established for the game if the number drawn corresponds | 540 |
to a winning number or, if the punch board includes the use of a | 541 |
seal card, a potential winning number. | 542 |
(XX)(SS) "Charitable instant bingo organization" means an | 652 |
organization that is exempt from federal income taxation under | 653 |
subsection 501(a) and described in subsection 501(c)(3) of the | 654 |
Internal Revenue Code and is a charitable organization as defined | 655 |
in this section. A "charitable instant bingo organization" does | 656 |
not include a charitable organization that is exempt from federal | 657 |
income taxation under subsection 501(a) and described in | 658 |
subsection 501(c)(3) of the Internal Revenue Code and that is | 659 |
created by a veteran's organization, a fraternal organization, or | 660 |
a sporting organization in regards to bingo conducted or assisted | 661 |
by a veteran's organization, a fraternal organization, or a | 662 |
sporting organization pursuant to section 2915.13 of the Revised | 663 |
Code. | 664 |
(ZZ) "Historic railroad educational organization" means an | 679 |
organization that is exempt from federal income taxation under | 680 |
subsection 501(a) and described in subsection 501(c)(3) of the | 681 |
Internal Revenue Code, that owns in fee simple the tracks and the | 682 |
right-of-way of a historic railroad that the organization restores | 683 |
or maintains and on which the organization provides excursions as | 684 |
part of a program to promote tourism and educate visitors | 685 |
regarding the role of railroad transportation in Ohio history, and | 686 |
that received as donations from a charitable organization that | 687 |
holds a license to conduct bingo under this chapter an amount | 688 |
equal to at least fifty per cent of that licensed charitable | 689 |
organization's net proceeds from the conduct of bingo during each | 690 |
of the five years preceding June 30, 2003. "Historic railroad" | 691 |
means all or a portion of the tracks and right-of-way of a | 692 |
railroad that was owned and operated by a for-profit common | 693 |
carrier in this state at any time prior to January 1, 1950. | 694 |
(B) For purposes of division (A)(1) of this section, a person | 805 |
facilitates bookmaking if the person in any way knowingly aids an | 806 |
illegal bookmaking operation, including, without limitation, | 807 |
placing a bet with a person engaged in or facilitating illegal | 808 |
bookmaking. For purposes of division (A)(2) of this section, a | 809 |
person facilitates a game of chance conducted for profit or a | 810 |
scheme of chance if the person in any way knowingly aids in the | 811 |
conduct or operation of any such game or scheme, including, | 812 |
without limitation, playing any such game or scheme. | 813 |
(c) The games of chance are conducted at festivals of the | 826 |
charitable organization that are conducted either for a period of | 827 |
four consecutive days or less and not more than twice a year or | 828 |
for a period ofa total of five consecutive days not more than | 829 |
once a calendar year, and are conducted on premises owned by the | 830 |
charitable organization for a period of no less than one year | 831 |
immediately preceding the conducting of the games of chance, on | 832 |
premises leased from a governmental unit, or on premises that are | 833 |
leased from a veteran's or fraternal organization and that have | 834 |
been owned by the lessor veteran's or fraternal organization for a | 835 |
period of no less than one year immediately preceding the | 836 |
conducting of the games of chance. | 837 |
A charitable organization shall not lease premises from a | 838 |
veteran's or fraternal organization to conduct a festival | 839 |
described in division (D)(1)(c) of this section if the veteran's | 840 |
or fraternal organization already has leased the premises twelve | 841 |
times during the preceding year to charitable organizations for | 842 |
that purpose. If a charitable organization leases premises from a | 843 |
veteran's or fraternal organization to conduct a festival | 844 |
described in division (D)(1)(c) of this section, the charitable | 845 |
organization shall not pay a rental rate for the premises per day | 846 |
of the festival that exceeds the rental rate per bingo session | 847 |
that a charitable organization may pay under division (B)(1) of | 848 |
section 2915.09 of the Revised Code when it leases premises from | 849 |
another charitable organization to conduct bingo games. | 850 |
(d) All of the money or assets received from the games of | 851 |
chance after deduction only of prizes paid out during the conduct | 852 |
of the games of chance are used by, or given, donated, or | 853 |
otherwise transferred to, any organization that is described in | 854 |
subsection 509(a)(1), 509(a)(2), or 509(a)(3) of the Internal | 855 |
Revenue Code and is either a governmental unit or an organization | 856 |
that is tax exempt under subsection 501(a) and described in | 857 |
subsection 501(c)(3) of the Internal Revenue Code; | 858 |
(B) Whoever violates division (A) of this section is guilty | 886 |
of skill-based amusement machine prohibited conduct. A violation | 887 |
of division (A) of this section is a misdemeanor of the first | 888 |
degree for each redemption of a prize that is involved in the | 889 |
violation. If the offender previously has been convicted of a | 890 |
violation of division (A) of this section, a violation of that | 891 |
division is a felony of the fifth degree for each redemption of a | 892 |
prize that is involved in the violation. The maximum fine | 893 |
authorized to be imposed for a felony of the fifth degree shall be | 894 |
imposed upon the offender. | 895 |
Sec. 2915.08. (A)(1) Annually before the first day of | 896 |
January, a charitable organization that desires to conduct bingo, | 897 |
instant bingo at a bingo session, or instant bingo other than at a | 898 |
bingo session shall make out, upon a form to be furnished by the | 899 |
attorney general for that purpose, an application for a license to | 900 |
conduct bingo, instant bingo at a bingo session, or instant bingo | 901 |
other than at a bingo session and deliver that application to the | 902 |
attorney general together with a license fee as follows: | 903 |
(b) For a license for the conduct of instant bingo at a bingo | 906 |
session or instant bingo other than at a bingo session for a | 907 |
charitable organization that previously has not been licensed | 908 |
under this chapter to conduct instant bingo at a bingo session or | 909 |
instant bingo other than at a bingo session, a license fee of five | 910 |
hundred dollars, and for any other charitable organization, a | 911 |
license fee that is based upon the gross profits received by the | 912 |
charitable organization from the operation of instant bingo at a | 913 |
bingo session or instant bingo other than at a bingo session, | 914 |
during the one-year period ending on the thirty-first day of | 915 |
October of the year immediately preceding the year for which the | 916 |
license is sought, and that is one of the following: | 917 |
(d) A statement of the applicant's previous history, record, | 958 |
and association that is sufficient to establish that the applicant | 959 |
is a charitable organization, and a copy of a determination letter | 960 |
that is issued by the Internal Revenue Service and states that the | 961 |
organization is tax exempt under subsection 501(a) and described | 962 |
in subsection 501(c)(3), 501(c)(4), 501(c)(7), 501(c)(8), | 963 |
501(c)(10), or 501(c)(19) of the Internal Revenue Code; | 964 |
(j) In the case of an applicant seeking to qualify as a youth | 991 |
athletic park organization, a statement issued by a board or body | 992 |
vested with authority under Chapter 755. of the Revised Code for | 993 |
the supervision and maintenance of recreation facilities in the | 994 |
territory in which the organization is located, certifying that | 995 |
the playing fields owned by the organization were used for at | 996 |
least one hundred days during the year in which the statement is | 997 |
issued, and were open for use to all residents of that territory, | 998 |
regardless of race, color, creed, religion, sex, or national | 999 |
origin, for athletic activities by youth athletic organizations | 1000 |
that do not discriminate on the basis of race, color, creed, | 1001 |
religion, sex, or national origin, and that the fields were not | 1002 |
used for any profit-making activity at any time during the year. | 1003 |
That type of board or body is authorized to issue the statement | 1004 |
upon request and shall issue the statement if it finds that the | 1005 |
applicant's playing fields were so used. | 1006 |
(3) The attorney general, within thirty days after receiving | 1007 |
a timely filed application from a charitable organization that has | 1008 |
been issued a license under this section that has not expired and | 1009 |
has not been revoked or suspended, shall send a temporary permit | 1010 |
to the applicant specifying the date on which the application was | 1011 |
filed with the attorney general and stating that, pursuant to | 1012 |
section 119.06 of the Revised Code, the applicant may continue to | 1013 |
conduct bingo until a new license is granted or, if the | 1014 |
application is rejected, until fifteen days after notice of the | 1015 |
rejection is mailed to the applicant. The temporary permit does | 1016 |
not affect the validity of the applicant's application and does | 1017 |
not grant any rights to the applicant except those rights | 1018 |
specifically granted in section 119.06 of the Revised Code. The | 1019 |
issuance of a temporary permit by the attorney general pursuant to | 1020 |
this division does not prohibit the attorney general from | 1021 |
rejecting the applicant's application because of acts that the | 1022 |
applicant committed, or actions that the applicant failed to take, | 1023 |
before or after the issuance of the temporary permit. | 1024 |
(4) Within thirty days after receiving an initial license | 1025 |
application from a charitable organization to conduct bingo, | 1026 |
instant bingo at a bingo session, or instant bingo other than at a | 1027 |
bingo session, the attorney general shall conduct a preliminary | 1028 |
review of the application and notify the applicant regarding any | 1029 |
deficiencies. Once an application is deemed complete, or beginning | 1030 |
on the thirtieth day after the application is filed, if the | 1031 |
attorney general failed to notify the applicant of any | 1032 |
deficiencies, the attorney general shall have an additional sixty | 1033 |
days to conduct an investigation and either grant or deny the | 1034 |
application based on findings established and communicated in | 1035 |
accordance with divisions (B) and (E) of this section. As an | 1036 |
option to granting or denying an initial license application, the | 1037 |
attorney general may grant a temporary license and request | 1038 |
additional time to conduct the investigation if the attorney | 1039 |
general has cause to believe that additional time is necessary to | 1040 |
complete the investigation and has notified the applicant in | 1041 |
writing about the specific concerns raised during the | 1042 |
investigation. | 1043 |
(B)(1) The attorney general shall adopt rules to enforce | 1044 |
sections 2915.01, 2915.02, and 2915.07 to 2915.13 of the Revised | 1045 |
Code to ensure that bingo or instant bingo is conducted in | 1046 |
accordance with those sections and to maintain proper control over | 1047 |
the conduct of bingo or instant bingo. The rules, except rules | 1048 |
adopted pursuant to divisions (A)(2)(g) and (G) of this section, | 1049 |
shall be adopted pursuant to Chapter 119. of the Revised Code. The | 1050 |
attorney general shall license charitable organizations to conduct | 1051 |
bingo, instant bingo at a bingo session, or instant bingo other | 1052 |
than at a bingo session in conformance with this chapter and with | 1053 |
the licensing provisions of Chapter 119. of the Revised Code. | 1054 |
(E) A license issued by the attorney general shall set forth | 1100 |
the information contained on the application of the charitable | 1101 |
organization that the attorney general determines is relevant, | 1102 |
including, but not limited to, the location at which the | 1103 |
organization will conduct bingo, instant bingo at a bingo session, | 1104 |
or instant bingo other than at a bingo session and the days of the | 1105 |
week and the times on each of those days when bingo will be | 1106 |
conducted. If the attorney general refuses to grant or revokes or | 1107 |
suspends a license, the attorney general shall notify the | 1108 |
applicant in writing and specifically identify the reason for the | 1109 |
refusal, revocation, or suspension in narrative form and, if | 1110 |
applicable, by identifying the section of the Revised Code | 1111 |
violated. The failure of the attorney general to give the written | 1112 |
notice of the reasons for the refusal, revocation, or suspension | 1113 |
or a mistake in the written notice does not affect the validity of | 1114 |
the attorney general's refusal to grant, or the revocation or | 1115 |
suspension of, a license. If the attorney general fails to give | 1116 |
the written notice or if there is a mistake in the written notice, | 1117 |
the applicant may bring an action to compel the attorney general | 1118 |
to comply with this division or to correct the mistake, but the | 1119 |
attorney general's order refusing to grant, or revoking or | 1120 |
suspending, a license shall not be enjoined during the pendency of | 1121 |
the action. | 1122 |
(F) A charitable organization that has been issued a license | 1123 |
pursuant to division (B) of this section but that cannot conduct | 1124 |
bingo or instant bingo at the location, or on the day of the week | 1125 |
or at the time, specified on the license due to circumstances that | 1126 |
make it impractical to do so may apply in writing, together with | 1127 |
an application fee of two hundred fifty dollars, to the attorney | 1128 |
general, at least thirty days prior to a change in location, day | 1129 |
of the week, or time, and request an amended license. The | 1130 |
application shall describe the causes making it impractical for | 1131 |
the organization to conduct bingo or instant bingo in conformity | 1132 |
with its license and shall indicate the location, days of the | 1133 |
week, and times on each of those days when it desires to conduct | 1134 |
bingo or instant bingo. Except as otherwise provided in this | 1135 |
division, the attorney general shall issue the amended license in | 1136 |
accordance with division (E) of this section, and the organization | 1137 |
shall surrender its original license to the attorney general. The | 1138 |
attorney general may refuse to grant an amended license according | 1139 |
to the terms of division (B) of this section. | 1140 |
(H) The attorney general, by rule adopted pursuant to section | 1146 |
111.15 of the Revised Code, shall establish license fees for the | 1147 |
conduct of bingo, instant bingo at a bingo session, or instant | 1148 |
bingo other than at a bingo session for charitable organizations | 1149 |
that prior to the effective date of this amendmentJuly 1, 2003, | 1150 |
have not been licensed to conduct bingo, instant bingo at a bingo | 1151 |
session, or instant bingo other than at a bingo session under this | 1152 |
chapter. | 1153 |
(2) Except as otherwise provided in division (A)(3) of this | 1171 |
section, use all of the gross receipts from bingo for paying | 1172 |
prizes, for reimbursement of expenses for or for renting premises | 1173 |
in which to conduct a bingo session, for reimbursement of expenses | 1174 |
for or for purchasing or leasing bingo supplies used in conducting | 1175 |
bingo, for reimbursement of expenses for or for hiring security | 1176 |
personnel, for reimbursement of expenses for or for advertising | 1177 |
bingo, or for reimbursement of other expenses or for other | 1178 |
expenses listed in division (LL)(GG) of section 2915.01 of the | 1179 |
Revised Code, provided that the amount of the receipts so spent is | 1180 |
not more than is customary and reasonable for a similar purchase, | 1181 |
lease, hiring, advertising, or expense. If the building in which | 1182 |
bingo is conducted is owned by the charitable organization | 1183 |
conducting bingo and the bingo conducted includes a form of bingo | 1184 |
described in division (S)(O)(1) of section 2915.01 of the Revised | 1185 |
Code, the charitable organization may deduct from the total amount | 1186 |
of the gross receipts from each session a sum equal to the lesser | 1187 |
of six hundred dollars or forty-five per cent of the gross | 1188 |
receipts from the bingo described in that division as | 1189 |
consideration for the use of the premises. | 1190 |
(1) Conduct the bingo game on premises that are owned by the | 1201 |
charitable organization, on premises that are owned by another | 1202 |
charitable organization and leased from that charitable | 1203 |
organization for a rental rate not in excess of the lesser of six | 1204 |
hundred dollars per bingo session or forty-five per cent of the | 1205 |
gross receipts of the bingo session, on premises that are leased | 1206 |
from a person other than a charitable organization for a rental | 1207 |
rate that is not more than is customary and reasonable for | 1208 |
premises that are similar in location, size, and quality but not | 1209 |
in excess of four hundred fifty dollars per bingo session, or on | 1210 |
premises that are owned by a person other than a charitable | 1211 |
organization, that are leased from that person by another | 1212 |
charitable organization, and that are subleased from that other | 1213 |
charitable organization by the charitable organization for a | 1214 |
rental rate not in excess of four hundred fifty dollars per bingo | 1215 |
session. No charitable organization is required to pay property | 1216 |
taxes or assessments on premises that the charitable organization | 1217 |
leases from another person to conduct bingo sessions. If the | 1218 |
charitable organization leases from a person other than a | 1219 |
charitable organization the premises on which it conducts bingo | 1220 |
sessions, the lessor of the premises shall provide the premises to | 1221 |
the organization and shall not provide the organization with bingo | 1222 |
game operators, security personnel, concessions or concession | 1223 |
operators, bingo supplies, or any other type of service. A | 1224 |
charitable organization shall not lease or sublease premises that | 1225 |
it owns or leases to more than onethree other charitable | 1226 |
organizationorganizations per calendar week for the purpose of | 1227 |
conducting bingo sessions on the premises. A person that is not a | 1228 |
charitable organization shall not lease premises that it owns, | 1229 |
leases, or otherwise is empowered to lease to more than three | 1230 |
charitable organizations per calendar week for conducting bingo | 1231 |
sessions on the premises. In no case shall more than nine bingo | 1232 |
sessions be conducted on any premises in any calendar week. | 1233 |
(1) Pay any compensation to a bingo game operator for | 1242 |
operating a bingo session that is conducted by the charitable | 1243 |
organization or for preparing, selling, or serving food or | 1244 |
beverages at the site of the bingo session, permit any auxiliary | 1245 |
unit or society of the charitable organization to pay compensation | 1246 |
to any bingo game operator who prepares, sells, or serves food or | 1247 |
beverages at a bingo session conducted by the charitable | 1248 |
organization, or permit any auxiliary unit or society of the | 1249 |
charitable organization to prepare, sell, or serve food or | 1250 |
beverages at a bingo session conducted by the charitable | 1251 |
organization, if the auxiliary unit or society pays any | 1252 |
compensation to the bingo game operators who prepare, sell, or | 1253 |
serve the food or beverages; | 1254 |
(6) Conduct a bingo session at any time during the ten-hour | 1271 |
eight-hour period between midnighttwo a.m. and ten a.m., at any | 1272 |
time during, or within ten hours of, a bingo game conducted for | 1273 |
amusement only pursuant to section 2915.12 of the Revised Code, at | 1274 |
any premises not specified on its license, or on any day of the | 1275 |
week or during any time period not specified on its license. | 1276 |
Division (A)(6) of this section does not prohibit the sale of | 1277 |
instant bingo tickets beginning at nine a.m. for a bingo session | 1278 |
that begins at ten a.m. If circumstances make it impractical for | 1279 |
the charitable organization to conduct a bingo session at the | 1280 |
premises, or on the day of the week or at the time, specified on | 1281 |
its license, or if a charitable organization wants to conduct | 1282 |
bingo sessions on a day of the week or at a time other than the | 1283 |
day or time specified on its license, the charitable organization | 1284 |
may apply in writing to the attorney general for an amended | 1285 |
license pursuant to division (F) of section 2915.08 of the Revised | 1286 |
Code. A charitable organization may apply twice in each calendar | 1287 |
year for an amended license to conduct bingo sessions on a day of | 1288 |
the week or at a time other than the day or time specified on its | 1289 |
license. If the amended license is granted, the organization may | 1290 |
conduct bingo sessions at the premises, on the day of the week, | 1291 |
and at the time specified on its amended license. | 1292 |
(D)(1) Except as otherwise provided in division (D)(3) of | 1342 |
this section, no charitable organization shall provide to a bingo | 1343 |
game operator, and no bingo game operator shall receive or accept, | 1344 |
any commission, wage, salary, reward, tip, donation, gratuity, or | 1345 |
other form of compensation, directly or indirectly, regardless of | 1346 |
the source, for conducting bingo or providing other work or labor | 1347 |
at the site of bingo during a bingo session. | 1348 |
(2) Except as otherwise provided in division (D)(3) of this | 1349 |
section, no charitable organization shall provide to a bingo game | 1350 |
operator any commission, wage, salary, reward, tip, donation, | 1351 |
gratuity, or other form of compensation, directly or indirectly, | 1352 |
regardless of the source, for conducting instant bingo other than | 1353 |
at a bingo session at the site of instant bingo other than at a | 1354 |
bingo session. | 1355 |
(E) Notwithstanding division (B)(1) of this section, a | 1362 |
charitable organization that, prior to December 6, 1977, has | 1363 |
entered into written agreements for the lease of premises it owns | 1364 |
to another charitable organization or other charitable | 1365 |
organizations for the conducting of bingo sessions so that more | 1366 |
than two bingo sessions are conducted per calendar week on the | 1367 |
premises, and a person that is not a charitable organization and | 1368 |
that, prior to December 6, 1977, has entered into written | 1369 |
agreements for the lease of premises it owns to charitable | 1370 |
organizations for the conducting of more than two bingo sessions | 1371 |
per calendar week on the premises, may continue to lease the | 1372 |
premises to those charitable organizations, provided that no more | 1373 |
than four sessions are conducted per calendar week, that the | 1374 |
lessor organization or person has notified the attorney general in | 1375 |
writing of the organizations that will conduct the sessions and | 1376 |
the days of the week and the times of the day on which the | 1377 |
sessions will be conducted, that the initial lease entered into | 1378 |
with each organization that will conduct the sessions was filed | 1379 |
with the attorney general prior to December 6, 1977, and that each | 1380 |
organization that will conduct the sessions was issued a license | 1381 |
to conduct bingo games by the attorney general prior to December | 1382 |
6, 1977. | 1383 |
(G) Whoever violates division (A)(2) of this section is | 1387 |
guilty of illegally conducting a bingo game, a felony of the | 1388 |
fourth degree. Except as otherwise provided in this division, | 1389 |
whoever violates division (A)(1) or (3), (B)(1), (2), or (3), | 1390 |
(C)(1) to (12), or (D) of this section is guilty of a minor | 1391 |
misdemeanor. If the offender previously has been convicted of a | 1392 |
violation of division (A)(1) or (3), (B)(1), (2), or (3), (C)(1) | 1393 |
to (11), or (D) of this section, a violation of division (A)(1) or | 1394 |
(3), (B)(1), (2), or (3), (C), or (D) of this section is a | 1395 |
misdemeanor of the first degree. Whoever violates division (C)(12) | 1396 |
of this section is guilty of a misdemeanor of the first degree, if | 1397 |
the offender previously has been convicted of a violation of | 1398 |
division (C)(12) of this section, a felony of the fourth degree. | 1399 |
(a) That organization is, and has received from the internal | 1406 |
revenue service a determination letter that is currently in effect | 1407 |
stating that the organization is, exempt from federal income | 1408 |
taxation under subsection 501(a), is described in subsection | 1409 |
501(c)(3) of the Internal Revenue Code, is a charitable | 1410 |
organization as defined in section 2915.01 of the Revised Code, is | 1411 |
in good standing in the state pursuant to section 2915.08 of the | 1412 |
Revised Code, and is in compliance with Chapter 1716. of the | 1413 |
Revised Code; | 1414 |
(9) Pay any compensation to a bingo game operator for | 1440 |
conducting instant bingo that is conducted by the organization or | 1441 |
for preparing, selling, or serving food or beverages at the site | 1442 |
of the instant bingo game, permit any auxiliary unit or society of | 1443 |
the organization to pay compensation to any bingo game operator | 1444 |
who prepares, sells, or serves food or beverages at an instant | 1445 |
bingo game conducted by the organization, or permit any auxiliary | 1446 |
unit or society of the organization to prepare, sell, or serve | 1447 |
food or beverages at an instant bingo game conducted by the | 1448 |
organization, if the auxiliary unit or society pays any | 1449 |
compensation to the bingo game operators who prepare, sell, or | 1450 |
serve the food or beverages; | 1451 |
(C) The attorney general may adopt rules in accordance with | 1495 |
Chapter 119. of the Revised Code that govern the conduct of | 1496 |
instant bingo by charitable organizations. Before those rules are | 1497 |
adopted, the attorney general shall reference the recommended | 1498 |
standards for opacity, randomization, minimum information, winner | 1499 |
protection, color, and cutting for instant bingo tickets or cards, | 1500 |
seal cards, and punch boards established by the North American | 1501 |
gaming regulators association. | 1502 |
Sec. 2915.092. (A)(1) Subject to division (A)(2) of this | 1510 |
section, a charitable organization, a public school, a chartered | 1511 |
nonpublic school, a community school, or a veteran's organization, | 1512 |
fraternal organization, or sporting organization that is exempt | 1513 |
from federal income taxation under subsection 501(a) and is | 1514 |
described in subsection 501(c)(3), 501(c)(4), 501(c)(7), | 1515 |
501(c)(8), 501(c)(10), or 501(c)(19) of the Internal Revenue Code | 1516 |
may conduct a raffle to raise money for the organization or school | 1517 |
and does not need a license to conduct bingo in order to conduct a | 1518 |
raffle drawing that is not for profit. | 1519 |
(2) If a charitable organization that is described in | 1520 |
division (A)(1) of this section, but that is not also described in | 1521 |
subsection 501(c)(3) of the Internal Revenue Code, conducts a | 1522 |
raffle, the charitable organization shall distribute at least | 1523 |
fifty per cent of the net profit from the raffle to a charitable | 1524 |
purpose described in division (Z)(V) of section 2915.01 of the | 1525 |
Revised Code or to a department or agency of the federal | 1526 |
government, the state, or any political subdivision. | 1527 |
Sec. 2915.093. (A) As used in this section, "retail income | 1537 |
from all commercial activity" means the income that a person | 1538 |
receives from the provision of goods, services, or activities that | 1539 |
are provided at the location where instant bingo other than at a | 1540 |
bingo session is conducted, including the sale of instant bingo | 1541 |
tickets. A religious organization that is exempt from federal | 1542 |
income taxation under subsection 501(a) and described in | 1543 |
subsection 501(c)(3) of the Internal Revenue Code, at not more | 1544 |
than one location at which it conducts its charitable programs, | 1545 |
may include donations from its members and guests as retail | 1546 |
income. | 1547 |
(E)(D) The owner or lessor of a location that enters into a | 1574 |
contract pursuant to division (C)(B) of this section shall pay the | 1575 |
full gross profit to the charitable instant bingo organization, in | 1576 |
return for the deal of instant bingo tickets. The owner or lessor | 1577 |
may retain the money that the owner or lessor receives for selling | 1578 |
the instant bingo tickets, provided, however, that after the deal | 1579 |
has been sold, the owner or lessor shall pay to the charitable | 1580 |
instant bingo organization the value of any unredeemed instant | 1581 |
bingo prizes remaining in the deal of instant bingo tickets. | 1582 |
(G)(F) Division (D)(C) of this section does not apply to a | 1609 |
volunteer firefighter's organization that is exempt from federal | 1610 |
income taxation under subsection 501(a) and described in | 1611 |
subsection 501(c)(3) of the Internal Revenue Code, that conducts | 1612 |
instant bingo other than at a bingo session on the premises where | 1613 |
the organization conducts firefighter training, that has conducted | 1614 |
instant bingo continuously for at least five years prior to July | 1615 |
1, 2003, and that, during each of those five years, had gross | 1616 |
receipts of at least one million five hundred thousand dollars. | 1617 |
(4) An itemized list of the recipients of the net profit of | 1670 |
the bingo or game of chance, including the name and address of | 1671 |
each recipient to whom the money is distributed, and if the | 1672 |
organization uses the net profit of bingo, or the money or assets | 1673 |
received from a game of chance, for any charitable or other | 1674 |
purpose set forth in division (Z)(V) of section 2915.01, division | 1675 |
(D) of section 2915.02, or section 2915.101 of the Revised Code, a | 1676 |
list of each purpose and an itemized list of each expenditure for | 1677 |
each purpose; | 1678 |
(I) No person shall destroy, alter, conceal, withhold, or | 1760 |
deny access to any accounts or records of a charitable | 1761 |
organization that have been requested for examination, or | 1762 |
obstruct, impede, or interfere with any inspection, audit, or | 1763 |
observation of bingo or a game of chance or premises where bingo | 1764 |
or a game of chance is conducted, or refuse to comply with any | 1765 |
reasonable request of, or obstruct, impede, or interfere with any | 1766 |
other reasonable action undertaken by, the attorney general or a | 1767 |
law enforcement agency pursuant to division (H) of this section. | 1768 |
(C) Nothing in this section prohibits a veteran's | 1825 |
organization, a fraternal organization, or a sporting organization | 1826 |
from distributing any net profit from the proceeds of the sale of | 1827 |
instant bingo to an organization that is described in subsection | 1828 |
501(c)(3) of the Internal Revenue Code when the organization that | 1829 |
is described in subsection 501(c)(3) of the Internal Revenue Code | 1830 |
is one that makes donations to other organizations and permits | 1831 |
donors to advise or direct such donations so long as the donations | 1832 |
comply with requirements established in or pursuant to subsection | 1833 |
501(c)(3) of the Internal Revenue Code. | 1834 |
(H) "Personal property" means any personal property, any | 1967 |
interest in personal property, or any right, including, but not | 1968 |
limited to, bank accounts, debts, corporate stocks, patents, or | 1969 |
copyrights. Personal property and any beneficial interest in | 1970 |
personal property are deemed to be located where the trustee of | 1971 |
the property, the personal property, or the instrument evidencing | 1972 |
the right is located. | 1973 |
(a) A violation of section 1315.55, 1322.02, 2903.01, | 1981 |
2903.02, 2903.03, 2903.04, 2903.11, 2903.12, 2905.01, 2905.02, | 1982 |
2905.11, 2905.22, 2907.321, 2907.322, 2907.323, 2909.02, 2909.03, | 1983 |
2909.22, 2909.23, 2909.24, 2909.26, 2909.27, 2909.28, 2909.29, | 1984 |
2911.01, 2911.02, 2911.11, 2911.12, 2911.13, 2911.31, 2913.05, | 1985 |
2913.06, 2921.02, 2921.03, 2921.04, 2921.11, 2921.12, 2921.32, | 1986 |
2921.41, 2921.42, 2921.43, 2923.12, or 2923.17; division | 1987 |
(F)(1)(a), (b), or (c) of section 1315.53; division (A)(1) or (2) | 1988 |
of section 1707.042; division (B), (C)(4), (D), (E), or (F) of | 1989 |
section 1707.44; division (A)(1) or (2) of section 2923.20; | 1990 |
division (E) or (G) of section 3772.99; division (J)(1) of section | 1991 |
4712.02; section 4719.02, 4719.05, or 4719.06; division (C), (D), | 1992 |
or (E) of section 4719.07; section 4719.08; or division (A) of | 1993 |
section 4719.09 of the Revised Code. | 1994 |
(b) Any violation of section 3769.11, 3769.15, 3769.16, or | 1995 |
3769.19 of the Revised Code as it existed prior to July 1, 1996, | 1996 |
any violation of section 2915.02 of the Revised Code that occurs | 1997 |
on or after July 1, 1996, and that, had it occurred prior to that | 1998 |
date, would have been a violation of section 3769.11 of the | 1999 |
Revised Code as it existed prior to that date, or any violation of | 2000 |
section 2915.05 of the Revised Code that occurs on or after July | 2001 |
1, 1996, and that, had it occurred prior to that date, would have | 2002 |
been a violation of section 3769.15, 3769.16, or 3769.19 of the | 2003 |
Revised Code as it existed prior to that date. | 2004 |
(c) Any violation of section 2907.21, 2907.22, 2907.31, | 2005 |
2913.02, 2913.11, 2913.21, 2913.31, 2913.32, 2913.34, 2913.42, | 2006 |
2913.47, 2913.51, 2915.03, 2925.03, 2925.04, 2925.05, or 2925.37 | 2007 |
of the Revised Code, any violation of section 2925.11 of the | 2008 |
Revised Code that is a felony of the first, second, third, or | 2009 |
fourth degree and that occurs on or after July 1, 1996, any | 2010 |
violation of section 2915.02 of the Revised Code that occurred | 2011 |
prior to July 1, 1996, any violation of section 2915.02 of the | 2012 |
Revised Code that occurs on or after July 1, 1996, and that, had | 2013 |
it occurred prior to that date, would not have been a violation of | 2014 |
section 3769.11 of the Revised Code as it existed prior to that | 2015 |
date, any violation of section 2915.06 of the Revised Code as it | 2016 |
existed prior to July 1, 1996, or any violation of division (B) of | 2017 |
section 2915.05 of the Revised Code as it exists on and after July | 2018 |
1, 1996, when the proceeds of the violation, the payments made in | 2019 |
the violation, the amount of a claim for payment or for any other | 2020 |
benefit that is false or deceptive and that is involved in the | 2021 |
violation, or the value of the contraband or other property | 2022 |
illegally possessed, sold, or purchased in the violation exceeds | 2023 |
one thousand dollars, or any combination of violations described | 2024 |
in division (I)(2)(c) of this section when the total proceeds of | 2025 |
the combination of violations, payments made in the combination of | 2026 |
violations, amount of the claims for payment or for other benefits | 2027 |
that is false or deceptive and that is involved in the combination | 2028 |
of violations, or value of the contraband or other property | 2029 |
illegally possessed, sold, or purchased in the combination of | 2030 |
violations exceeds one thousand dollars; | 2031 |
(e) Any violation or combination of violations of section | 2034 |
2907.32 of the Revised Code involving any material or performance | 2035 |
containing a display of bestiality or of sexual conduct, as | 2036 |
defined in section 2907.01 of the Revised Code, that is explicit | 2037 |
and depicted with clearly visible penetration of the genitals or | 2038 |
clearly visible penetration by the penis of any orifice when the | 2039 |
total proceeds of the violation or combination of violations, the | 2040 |
payments made in the violation or combination of violations, or | 2041 |
the value of the contraband or other property illegally possessed, | 2042 |
sold, or purchased in the violation or combination of violations | 2043 |
exceeds one thousand dollars; | 2044 |
(f) Any combination of violations described in division | 2045 |
(I)(2)(c) of this section and violations of section 2907.32 of the | 2046 |
Revised Code involving any material or performance containing a | 2047 |
display of bestiality or of sexual conduct, as defined in section | 2048 |
2907.01 of the Revised Code, that is explicit and depicted with | 2049 |
clearly visible penetration of the genitals or clearly visible | 2050 |
penetration by the penis of any orifice when the total proceeds of | 2051 |
the combination of violations, payments made in the combination of | 2052 |
violations, amount of the claims for payment or for other benefits | 2053 |
that is false or deceptive and that is involved in the combination | 2054 |
of violations, or value of the contraband or other property | 2055 |
illegally possessed, sold, or purchased in the combination of | 2056 |
violations exceeds one thousand dollars; | 2057 |
(b) By enacting division (I)(5)(a) of this section, it is the | 2077 |
intent of the general assembly to add organized retail theft and | 2078 |
the conduct described in division (I)(5)(a)(ii) of this section as | 2079 |
conduct constituting corrupt activity. The enactment of division | 2080 |
(I)(5)(a) of this section and the addition by division (I)(5)(a) | 2081 |
of this section of organized retail theft and the conduct | 2082 |
described in division (I)(5)(a)(ii) of this section as conduct | 2083 |
constituting corrupt activity does not limit or preclude, and | 2084 |
shall not be construed as limiting or precluding, any prosecution | 2085 |
for a violation of section 2923.32 of the Revised Code that is | 2086 |
based on one or more violations of section 2913.02 or 2913.51 of | 2087 |
the Revised Code, one or more similar offenses under the laws of | 2088 |
this state or any other state, or any combination of any of those | 2089 |
violations or similar offenses, even though the conduct | 2090 |
constituting the basis for those violations or offenses could be | 2091 |
construed as also constituting organized retail theft or conduct | 2092 |
of the type described in division (I)(5)(a)(ii) of this section. | 2093 |
(L) "Unlawful debt" means any money or other thing of value | 2109 |
constituting principal or interest of a debt that is legally | 2110 |
unenforceable in this state in whole or in part because the debt | 2111 |
was incurred or contracted in violation of any federal or state | 2112 |
law relating to the business of gambling activity or relating to | 2113 |
the business of lending money at an usurious rate unless the | 2114 |
creditor proves, by a preponderance of the evidence, that the | 2115 |
usurious rate was not intentionally set and that it resulted from | 2116 |
a good faith error by the creditor, notwithstanding the | 2117 |
maintenance of procedures that were adopted by the creditor to | 2118 |
avoid an error of that nature. | 2119 |
(M) "Animal activity" means any activity that involves the | 2120 |
use of animals or animal parts, including, but not limited to, | 2121 |
hunting, fishing, trapping, traveling, camping, the production, | 2122 |
preparation, or processing of food or food products, clothing or | 2123 |
garment manufacturing, medical research, other research, | 2124 |
entertainment, recreation, agriculture, biotechnology, or service | 2125 |
activity that involves the use of animals or animal parts. | 2126 |
(N) "Animal facility" means a vehicle, building, structure, | 2127 |
nature preserve, or other premises in which an animal is lawfully | 2128 |
kept, handled, housed, exhibited, bred, or offered for sale, | 2129 |
including, but not limited to, a zoo, rodeo, circus, amusement | 2130 |
park, hunting preserve, or premises in which a horse or dog event | 2131 |
is held. | 2132 |
(O) "Animal or ecological terrorism" means the commission of | 2133 |
any felony that involves causing or creating a substantial risk of | 2134 |
physical harm to any property of another, the use of a deadly | 2135 |
weapon or dangerous ordnance, or purposely, knowingly, or | 2136 |
recklessly causing serious physical harm to property and that | 2137 |
involves an intent to obstruct, impede, or deter any person from | 2138 |
participating in a lawful animal activity, from mining, foresting, | 2139 |
harvesting, gathering, or processing natural resources, or from | 2140 |
being lawfully present in or on an animal facility or research | 2141 |
facility. | 2142 |
(A) "Wire communication" means an aural transfer that is made | 2167 |
in whole or in part through the use of facilities for the | 2168 |
transmission of communications by the aid of wires or similar | 2169 |
methods of connecting the point of origin of the communication and | 2170 |
the point of reception of the communication, including the use of | 2171 |
a method of connecting the point of origin and the point of | 2172 |
reception of the communication in a switching station, if the | 2173 |
facilities are furnished or operated by a person engaged in | 2174 |
providing or operating the facilities for the transmission of | 2175 |
communications. "Wire communication" includes an electronic | 2176 |
storage of a wire communication. | 2177 |
(1) A felony violation of section 1315.53, 1315.55, 2903.01, | 2236 |
2903.02, 2903.11, 2905.01, 2905.02, 2905.11, 2905.22, 2905.32, | 2237 |
2907.02, 2907.21, 2907.22, 2909.02, 2909.03, 2909.04, 2909.22, | 2238 |
2909.23, 2909.24, 2909.26, 2909.27, 2909.28, 2909.29, 2911.01, | 2239 |
2911.02, 2911.11, 2911.12, 2913.02, 2913.04, 2913.42, 2913.51, | 2240 |
2915.02, 2915.03, 2917.01, 2917.02, 2921.02, 2921.03, 2921.04, | 2241 |
2921.32, 2921.34, 2923.20, 2923.32, 2925.03, 2925.04, 2925.05, or | 2242 |
2925.06 or of division (B) of section 2915.05 or of division (E) | 2243 |
or (G) of section 3772.99 of the Revised Code; | 2244 |
(L) "Special need" means a showing that a licensed physician, | 2263 |
licensed practicing psychologist, attorney, practicing cleric, | 2264 |
journalist, or either spouse is personally engaging in continuing | 2265 |
criminal activity, was engaged in continuing criminal activity | 2266 |
over a period of time, or is committing, has committed, or is | 2267 |
about to commit, a designated offense, or a showing that specified | 2268 |
public facilities are being regularly used by someone who is | 2269 |
personally engaging in continuing criminal activity, was engaged | 2270 |
in continuing criminal activity over a period of time, or is | 2271 |
committing, has committed, or is about to commit, a designated | 2272 |
offense. | 2273 |
(M) "Journalist" means a person engaged in, connected with, | 2274 |
or employed by, any news media, including a newspaper, magazine, | 2275 |
press association, news agency, or wire service, a radio or | 2276 |
television station, or a similar media, for the purpose of | 2277 |
gathering, processing, transmitting, compiling, editing, or | 2278 |
disseminating news for the general public. | 2279 |
(5) Transmitted on a frequency allocated under part 25, | 2314 |
subpart D, E, or F of part 74, or part 94 of the Rules of the | 2315 |
Federal Communications Commission, as those provisions existed on | 2316 |
July 1, 1996, unless, in the case of a communication transmitted | 2317 |
on a frequency allocated under part 74 that is not exclusively | 2318 |
allocated to broadcast auxiliary services, the communication is a | 2319 |
two-way voice communication by radio. | 2320 |
(a) The numbers of students receiving each category of | 2369 |
instructional service offered by the school district, such as | 2370 |
regular education instruction, vocational education instruction, | 2371 |
specialized instruction programs or enrichment instruction that is | 2372 |
part of the educational curriculum, instruction for gifted | 2373 |
students, instruction for students with disabilities, and remedial | 2374 |
instruction. The guidelines shall require instructional services | 2375 |
under this division to be divided into discrete categories if an | 2376 |
instructional service is limited to a specific subject, a specific | 2377 |
type of student, or both, such as regular instructional services | 2378 |
in mathematics, remedial reading instructional services, | 2379 |
instructional services specifically for students gifted in | 2380 |
mathematics or some other subject area, or instructional services | 2381 |
for students with a specific type of disability. The categories of | 2382 |
instructional services required by the guidelines under this | 2383 |
division shall be the same as the categories of instructional | 2384 |
services used in determining cost units pursuant to division | 2385 |
(C)(3) of this section. | 2386 |
(a) The total numbers of licensed employees and nonlicensed | 2430 |
employees and the numbers of full-time equivalent licensed | 2431 |
employees and nonlicensed employees providing each category of | 2432 |
instructional service, instructional support service, and | 2433 |
administrative support service used pursuant to division (C)(3) of | 2434 |
this section. The guidelines adopted under this section shall | 2435 |
require these categories of data to be maintained for the school | 2436 |
district as a whole and, wherever applicable, for each grade in | 2437 |
the school district as a whole, for each school building as a | 2438 |
whole, and for each grade in each school building. | 2439 |
(b) The total number of employees and the number of full-time | 2440 |
equivalent employees providing each category of service used | 2441 |
pursuant to divisions (C)(4)(a) and (b) of this section, and the | 2442 |
total numbers of licensed employees and nonlicensed employees and | 2443 |
the numbers of full-time equivalent licensed employees and | 2444 |
nonlicensed employees providing each category used pursuant to | 2445 |
division (C)(4)(c) of this section. The guidelines adopted under | 2446 |
this section shall require these categories of data to be | 2447 |
maintained for the school district as a whole and, wherever | 2448 |
applicable, for each grade in the school district as a whole, for | 2449 |
each school building as a whole, and for each grade in each school | 2450 |
building. | 2451 |
(3)(a) Student demographic data for each school district, | 2459 |
including information regarding the gender ratio of the school | 2460 |
district's pupils, the racial make-up of the school district's | 2461 |
pupils, the number of limited English proficient students in the | 2462 |
district, and an appropriate measure of the number of the school | 2463 |
district's pupils who reside in economically disadvantaged | 2464 |
households. The demographic data shall be collected in a manner to | 2465 |
allow correlation with data collected under division (B)(1) of | 2466 |
this section. Categories for data collected pursuant to division | 2467 |
(B)(3) of this section shall conform, where appropriate, to | 2468 |
standard practices of agencies of the federal government. | 2469 |
(3) Instructional services costs for each category of | 2498 |
instructional service provided directly to students and required | 2499 |
by guidelines adopted pursuant to division (B)(1)(a) of this | 2500 |
section. The guidelines shall require the cost units under | 2501 |
division (C)(3) of this section to be designed so that each of | 2502 |
them may be compiled and reported in terms of average expenditure | 2503 |
per pupil receiving the service in the school district as a whole | 2504 |
and average expenditure per pupil receiving the service in each | 2505 |
building in the school district and in terms of a total cost for | 2506 |
each category of service and, as a breakdown of the total cost, a | 2507 |
cost for each of the following components: | 2508 |
(4) Support or extracurricular services costs for each | 2521 |
category of service directly provided to students and required by | 2522 |
guidelines adopted pursuant to division (B)(1)(b) of this section. | 2523 |
The guidelines shall require the cost units under division (C)(4) | 2524 |
of this section to be designed so that each of them may be | 2525 |
compiled and reported in terms of average expenditure per pupil | 2526 |
receiving the service in the school district as a whole and | 2527 |
average expenditure per pupil receiving the service in each | 2528 |
building in the school district and in terms of a total cost for | 2529 |
each category of service and, as a breakdown of the total cost, a | 2530 |
cost for each of the following components: | 2531 |
(D)(1) The guidelines adopted under this section shall | 2546 |
require school districts to collect information about individual | 2547 |
students, staff members, or both in connection with any data | 2548 |
required by division (B) or (C) of this section or other reporting | 2549 |
requirements established in the Revised Code. The guidelines may | 2550 |
also require school districts to report information about | 2551 |
individual staff members in connection with any data required by | 2552 |
division (B) or (C) of this section or other reporting | 2553 |
requirements established in the Revised Code. The guidelines shall | 2554 |
not authorize school districts to request social security numbers | 2555 |
of individual students. The guidelines shall prohibit the | 2556 |
reporting under this section of a student's name, address, and | 2557 |
social security number to the state board of education or the | 2558 |
department of education. The guidelines shall also prohibit the | 2559 |
reporting under this section of any personally identifiable | 2560 |
information about any student, except for the purpose of assigning | 2561 |
the data verification code required by division (D)(2) of this | 2562 |
section, to any other person unless such person is employed by the | 2563 |
school district or the information technology center operated | 2564 |
under section 3301.075 of the Revised Code and is authorized by | 2565 |
the district or technology center to have access to such | 2566 |
information or is employed by an entity with which the department | 2567 |
contracts for the scoring of assessments administered under | 2568 |
section 3301.0711 of the Revised Code. The guidelines may require | 2569 |
school districts to provide the social security numbers of | 2570 |
individual staff members and the county of residence for a | 2571 |
student. Nothing in this section prohibits the state board of | 2572 |
education or department of education from providing a student's | 2573 |
county of residence to the department of taxation to facilitate | 2574 |
the distribution of tax revenue. | 2575 |
(E) The guidelines adopted under this section may require | 2603 |
school districts to collect and report data, information, or | 2604 |
reports other than that described in divisions (A), (B), and (C) | 2605 |
of this section for the purpose of complying with other reporting | 2606 |
requirements established in the Revised Code. The other data, | 2607 |
information, or reports may be maintained in the education | 2608 |
management information system but are not required to be compiled | 2609 |
as part of the profile formats required under division (G) of this | 2610 |
section or the annual statewide report required under division (H) | 2611 |
of this section. | 2612 |
(3) Copies of the reports received from the state board under | 2645 |
divisions (H)(1) and (2) of this section shall be made available | 2646 |
to the general public at each school district's offices. Each | 2647 |
district board of education shall make copies of each report | 2648 |
available to any person upon request and payment of a reasonable | 2649 |
fee for the cost of reproducing the report. The board shall | 2650 |
annually publish in a newspaper of general circulation in the | 2651 |
school district, at least twice during the two weeks prior to the | 2652 |
week in which the reports will first be available, a notice | 2653 |
containing the address where the reports are available and the | 2654 |
date on which the reports will be available. | 2655 |
(4) If any action taken under division (L)(2) of this section | 2737 |
resolves a school district's data reporting problems to the | 2738 |
department's satisfaction, the department shall not take any | 2739 |
further actions described by that division. If the department | 2740 |
withheld funds from the district under that division, the | 2741 |
department may release those funds to the district, except that if | 2742 |
the department withheld funding under division (L)(2)(c) of this | 2743 |
section, the department shall not release the funds withheld under | 2744 |
division (L)(2)(b) of this section and, if the department withheld | 2745 |
funding under division (L)(2)(d) of this section, the department | 2746 |
shall not release the funds withheld under division (L)(2)(b) or | 2747 |
(c) of this section. | 2748 |
(5) Notwithstanding anything in this section to the contrary, | 2749 |
the department may use its own staff or an outside entity to | 2750 |
conduct an audit of a school district's data reporting practices | 2751 |
any time the department has reason to believe the district has not | 2752 |
made a good faith effort to report data as required by this | 2753 |
section. If any audit conducted by an outside entity under | 2754 |
division (L)(2)(d)(i) or (5) of this section confirms that a | 2755 |
district has not made a good faith effort to report data as | 2756 |
required by this section, the district shall reimburse the | 2757 |
department for the full cost of the audit. The department may | 2758 |
withhold state funds due to the district for this purpose. | 2759 |
(6) Prior to issuing a revised report card for a school | 2760 |
district under division (L)(2)(d)(viii) of this section, the | 2761 |
department may hold a hearing to provide the district with an | 2762 |
opportunity to demonstrate that it made a good faith effort to | 2763 |
report data as required by this section. The hearing shall be | 2764 |
conducted by a referee appointed by the department. Based on the | 2765 |
information provided in the hearing, the referee shall recommend | 2766 |
whether the department should issue a revised report card for the | 2767 |
district. If the referee affirms the department's contention that | 2768 |
the district did not make a good faith effort to report data as | 2769 |
required by this section, the district shall bear the full cost of | 2770 |
conducting the hearing and of issuing any revised report card. | 2771 |
(C) The individual's name, the individual's place of | 2865 |
employment, the individual's job title, and the individual's | 2866 |
gaming experience that is provided for an individual who holds, | 2867 |
held, or has applied for a license or permit under this chapter is | 2868 |
not confidential. The reason for denial or revocation of a license | 2869 |
or permit or for disciplinary action against the individual is not | 2870 |
confidential. The cover sheet completed by an applicant for a key | 2871 |
employee license is not confidential. | 2872 |
(E) Confidential information received by the commission from | 2876 |
another jurisdiction relating to a person who holds, held, or has | 2877 |
applied for a license or permit under this chapter is confidential | 2878 |
and not subject to disclosure as a public record under section | 2879 |
149.43 of the Revised Code. The commission may share the | 2880 |
information referenced in this division with, or disclose the | 2881 |
information to, the inspector general, any appropriate prosecuting | 2882 |
authority, any law enforcement agency, or any other appropriate | 2883 |
governmental or licensing agency, if the agency that receives the | 2884 |
information complies with the same requirements regarding | 2885 |
confidentiality as those with which the commission must comply. | 2886 |
The pari-mutuel method of wagering upon the live racing | 2893 |
programs and simulcast racing programs held at or conducted within | 2894 |
such race track, and at the time of such horse-racing meeting, or | 2895 |
at other times authorized by the state racing commission, shall | 2896 |
not be unlawful. No other place, except that provided and | 2897 |
designated by the permit holder and except as provided in section | 2898 |
3769.26 of the Revised Code, nor any other method or system of | 2899 |
betting or wagering, except the pari-mutuel system, shall be used | 2900 |
or permitted by the permit holder; nor, except as provided in | 2901 |
section 3769.089 or 3769.26 of the Revised Code, shall the | 2902 |
pari-mutuel system of wagering be conducted by the permit holder | 2903 |
on any races except the races at the race track, grounds, or | 2904 |
enclosure for which the person holds a permit. Each permit holder | 2905 |
may retain as a commission an amount not to exceed eighteen per | 2906 |
cent of the total of all moneys wagered. | 2907 |
(B) At the close of each racing day, each permit holder | 2910 |
authorized to conduct thoroughbred racing, out of the amount | 2911 |
retained on that day by the permit holder, shall pay by check, | 2912 |
draft, or money order to the tax commissioner, as a tax, a sum | 2913 |
equal to the following percentages of the total of all moneys | 2914 |
wagered on live racing programs on that day and shall separately | 2915 |
compute and pay by check, draft, or money order to the tax | 2916 |
commissioner, as a tax, a sum equal to the following percentages | 2917 |
of the total of all money wagered on simulcast racing programs on | 2918 |
that day: | 2919 |
Subject to division (M) of this section, from the moneys paid | 2935 |
to the tax commissioner by thoroughbred racing permit holders, | 2936 |
one-half of one per cent of the total of all moneys so wagered on | 2937 |
a racing day shall be paid into the Ohio fairs fund created by | 2938 |
section 3769.082 of the Revised Code, one and one-eighth per cent | 2939 |
of the total of all moneys so wagered on a racing day shall be | 2940 |
paid into the Ohio thoroughbred race fund created by section | 2941 |
3769.083 of the Revised Code, and one-quarter of one per cent of | 2942 |
the total of all moneys wagered on a racing day by each permit | 2943 |
holder shall be paid into the state racing commission operating | 2944 |
fund created by section 3769.03 of the Revised Code. The required | 2945 |
payment to the state racing commission operating fund does not | 2946 |
apply to county and independent fairs and agricultural societies. | 2947 |
The remaining moneys may be retained by the permit holder, except | 2948 |
as provided in this section with respect to the odd cents | 2949 |
redistribution. Amounts paid into the nursing home franchise | 2950 |
permit fee fund pursuant to this section and section 3769.26 of | 2951 |
the Revised Code shall be used solely for the support of the | 2952 |
PASSPORT program as determined in appropriations made by the | 2953 |
general assembly. If the PASSPORT program is abolished, the amount | 2954 |
that would have been paid to the nursing home franchise permit fee | 2955 |
fund under this chapter shall be paid to the general revenue fund | 2956 |
of the state. As used in this chapter, "PASSPORT program" means | 2957 |
the PASSPORT program created under section 173.40 of the Revised | 2958 |
Code. | 2959 |
A permit holder may contract with a thoroughbred horsemen's | 2971 |
organization for the organization to act as a representative of | 2972 |
all thoroughbred owners and trainers participating in a | 2973 |
horse-racing meeting conducted by the permit holder. A | 2974 |
"thoroughbred horsemen's organization" is any corporation or | 2975 |
association that represents, through membership or otherwise, more | 2976 |
than one-half of the aggregate of all thoroughbred owners and | 2977 |
trainers who were licensed and actively participated in racing | 2978 |
within this state during the preceding calendar year. Except as | 2979 |
otherwise provided in this paragraph, any moneys received by a | 2980 |
thoroughbred horsemen's organization shall be used exclusively for | 2981 |
the benefit of thoroughbred owners and trainers racing in this | 2982 |
state through the administrative purposes of the organization, | 2983 |
benevolent activities on behalf of the horsemen, promotion of the | 2984 |
horsemen's rights and interests, and promotion of equine research. | 2985 |
A thoroughbred horsemen's organization may expend not more than an | 2986 |
aggregate of five per cent of its annual gross receipts, or a | 2987 |
larger amount as approved by the organization, for dues, | 2988 |
assessments, and other payments to all other local, national, or | 2989 |
international organizations having as their primary purposes the | 2990 |
promotion of thoroughbred horse racing, thoroughbred horsemen's | 2991 |
rights, and equine research. | 2992 |
(C) Except as otherwise provided in division (B) of this | 2993 |
section, at the close of each racing day, each permit holder | 2994 |
authorized to conduct harness or quarter horse racing, out of the | 2995 |
amount retained that day by the permit holder, shall pay by check, | 2996 |
draft, or money order to the tax commissioner, as a tax, a sum | 2997 |
equal to the following percentages of the total of all moneys | 2998 |
wagered on live racing programs and shall separately compute and | 2999 |
pay by check, draft, or money order to the tax commissioner, as a | 3000 |
tax, a sum equal to the following percentages of the total of all | 3001 |
money wagered on simulcast racing programs on that day: | 3002 |
Except as otherwise provided in division (B) and subject to | 3011 |
division (M) of this section, from the moneys paid to the tax | 3012 |
commissioner by permit holders authorized to conduct harness or | 3013 |
quarter horse racing, one-half of one per cent of all moneys | 3014 |
wagered on that racing day shall be paid into the Ohio fairs fund; | 3015 |
from the moneys paid to the tax commissioner by permit holders | 3016 |
authorized to conduct harness racing, five-eighths of one per cent | 3017 |
of all moneys wagered on that racing day shall be paid into the | 3018 |
Ohio standardbred development fund; and from the moneys paid to | 3019 |
the tax commissioner by permit holders authorized to conduct | 3020 |
quarter horse racing, five-eighths of one per cent of all moneys | 3021 |
wagered on that racing day shall be paid into the Ohio quarter | 3022 |
horse development fund. | 3023 |
(D) In addition, subject to division (M) of this section, | 3024 |
beginning on January 1, 1996, from the money paid to the tax | 3025 |
commissioner as a tax under this section and division (A) of | 3026 |
section 3769.087 of the Revised Code by harness horse permit | 3027 |
holders, one-half of one per cent of the amount wagered on a | 3028 |
racing day shall be paid into the Ohio standardbred development | 3029 |
fund. Beginning January 1, 1998, the payment to the Ohio | 3030 |
standardbred development fund required under this division does | 3031 |
not apply to county agricultural societies or independent | 3032 |
agricultural societies. | 3033 |
Forty per cent of that portion of that total sum of such odd | 3061 |
cents shall be used by the permit holder for purse money for Ohio | 3062 |
sired, bred, and owned colts, for purse money for Ohio bred | 3063 |
horses, and for increased purse money for horse races. Upon the | 3064 |
formation of the corporation described in section 3769.21 of the | 3065 |
Revised Code to establish a harness horsemen's health and | 3066 |
retirement fund, twenty-five per cent of that portion of that | 3067 |
total sum of odd cents shall be paid at the close of each racing | 3068 |
day by the permit holder to that corporation to establish and fund | 3069 |
the health and retirement fund. Until that corporation is formed, | 3070 |
that twenty-five per cent shall be paid at the close of each | 3071 |
racing day by the permit holder to the tax commissioner or the tax | 3072 |
commissioner's agent in the county seat of the county in which the | 3073 |
permit holder operates race meetings. The remaining thirty-five | 3074 |
per cent of that portion of that total sum of odd cents shall be | 3075 |
retained by the permit holder. | 3076 |
(H) In addition, each permit holder authorized to conduct | 3077 |
thoroughbred racing shall be allowed to retain the odd cents of | 3078 |
all redistribution to be made on all mutuel contributions | 3079 |
exceeding a sum equal to the next lowest multiple of ten. Twenty | 3080 |
per cent of that portion of that total sum of such odd cents shall | 3081 |
be used by the permit holder for increased purse money for horse | 3082 |
races. Upon the formation of the corporation described in section | 3083 |
3769.21 of the Revised Code to establish a thoroughbred horsemen's | 3084 |
health and retirement fund, forty-five per cent of that portion of | 3085 |
that total sum of odd cents shall be paid at the close of each | 3086 |
racing day by the permit holder to that corporation to establish | 3087 |
and fund the health and retirement fund. Until that corporation is | 3088 |
formed, that forty-five per cent shall be paid by the permit | 3089 |
holder to the tax commissioner or the tax commissioner's agent in | 3090 |
the county seat of the county in which the permit holder operates | 3091 |
race meetings, at the close of each racing day. The remaining | 3092 |
thirty-five per cent of that portion of that total sum of odd | 3093 |
cents shall be retained by the permit holder. | 3094 |
(I) In addition, each permit holder authorized to conduct | 3095 |
quarter horse racing shall be allowed to retain the odd cents of | 3096 |
all redistribution to be made on all mutuel contributions | 3097 |
exceeding a sum equal to the next lowest multiple of ten, subject | 3098 |
to a tax of twenty-five per cent on that portion of the total sum | 3099 |
of such odd cents that is in excess of two thousand dollars during | 3100 |
a calendar year, which tax shall be paid at the close of each | 3101 |
racing day by the permit holder to the tax commissioner or the tax | 3102 |
commissioner's agent in the county seat of the county within which | 3103 |
the permit holder operates race meetings. Forty per cent of that | 3104 |
portion of that total sum of such odd cents shall be used by the | 3105 |
permit holder for increased purse money for horse races. The | 3106 |
remaining thirty-five per cent of that portion of that total sum | 3107 |
of odd cents shall be retained by the permit holder. | 3108 |
(J)(1) To encourage the improvement of racing facilities for | 3109 |
the benefit of the public, breeders, and horse owners, and to | 3110 |
increase the revenue to the state from the increase in pari-mutuel | 3111 |
wagering resulting from those improvements, the taxes paid by a | 3112 |
permit holder to the state as provided for in this chapter shall | 3113 |
be reduced by three-fourths of one per cent of the total amount | 3114 |
wagered for those permit holders who make capital improvements to | 3115 |
existing race tracks or construct new race tracks. The percentage | 3116 |
of the reduction that may be taken each racing day shall equal | 3117 |
seventy-five per cent of the taxes levied under divisions (B) and | 3118 |
(C) of this section and section 3769.087 of the Revised Code, and | 3119 |
division (F)(2) of section 3769.26 of the Revised Code, as | 3120 |
applicable, divided by the calculated amount each fund should | 3121 |
receive under divisions (B) and (C) of this section and section | 3122 |
3769.087 of the Revised Code, and division (F)(2) of section | 3123 |
3769.26 of the Revised Code and the reduction provided for in this | 3124 |
division. If the resulting percentage is less than one, that | 3125 |
percentage shall be multiplied by the amount of the reduction | 3126 |
provided for in this division. Otherwise, the permit holder shall | 3127 |
receive the full reduction provided for in this division. The | 3128 |
amount of the allowable reduction not received shall be carried | 3129 |
forward and applied against future tax liability. After any | 3130 |
reductions expire, any reduction carried forward shall be treated | 3131 |
as a reduction as provided for in this division. | 3132 |
A reduction for a new race track or a capital improvement | 3139 |
shall start from the day racing is first conducted following the | 3140 |
date actual construction of the new race track or each capital | 3141 |
improvement is completed and the construction cost has been | 3142 |
approved by the racing commission, unless otherwise provided in | 3143 |
this section. A reduction for a new race track or a capital | 3144 |
improvement shall continue for a period of twenty-five years for | 3145 |
new race tracks and for fifteen years for capital improvements if | 3146 |
the construction of the capital improvement or new race track | 3147 |
commenced prior to March 29, 1988, and for a period of ten years | 3148 |
for new race tracks or capital improvements if the construction of | 3149 |
the capital improvement or new race track commenced on or after | 3150 |
March 29, 1988, but before June 6, 2001, or until the total tax | 3151 |
reduction reaches seventy per cent of the approved cost of the new | 3152 |
race track or capital improvement, as allocated to each permit | 3153 |
holder, whichever occurs first. A reduction for a new race track | 3154 |
or a capital improvement approved after June 6, 2001, shall | 3155 |
continue until the total tax reduction reaches one hundred per | 3156 |
cent of the approved cost of the new race track or capital | 3157 |
improvement, as allocated to each permit holder. | 3158 |
A reduction granted for a new race track or a capital | 3159 |
improvement, the application for which was approved by the racing | 3160 |
commission after March 29, 1988, but before June 6, 2001, shall | 3161 |
not commence nor shall the ten-year period begin to run until all | 3162 |
prior tax reductions with respect to the same race track have | 3163 |
ended. The total tax reduction because of capital improvements | 3164 |
shall not during any one year exceed for all permit holders using | 3165 |
any one track three-fourths of one per cent of the total amount | 3166 |
wagered, regardless of the number of capital improvements made. | 3167 |
Several capital improvements to a race track may be consolidated | 3168 |
in an application if the racing commission approved the | 3169 |
application prior to March 29, 1988. No permit holder may receive | 3170 |
a tax reduction for a capital improvement approved by the racing | 3171 |
commission on or after March 29, 1988, at a race track until all | 3172 |
tax reductions have ended for all prior capital improvements | 3173 |
approved by the racing commission under this section or section | 3174 |
3769.20 of the Revised Code at that race track. If there are two | 3175 |
or more permit holders operating meetings at the same track, they | 3176 |
may consolidate their applications. The racing commission shall | 3177 |
notify the tax commissioner when the reduction of tax begins and | 3178 |
when it ends. | 3179 |
Each fiscal year the racing commission shall submit a report | 3180 |
to the tax commissioner, the office of budget and management, and | 3181 |
the legislative service commission. The report shall identify each | 3182 |
capital improvement project undertaken under this division and in | 3183 |
progress at each race track, indicate the total cost of each | 3184 |
project, state the tax reduction that resulted from each project | 3185 |
during the immediately preceding fiscal year, estimate the tax | 3186 |
reduction that will result from each project during the current | 3187 |
fiscal year, state the total tax reduction that resulted from all | 3188 |
such projects at all race tracks during the immediately preceding | 3189 |
fiscal year, and estimate the total tax reduction that will result | 3190 |
from all such projects at all race tracks during the current | 3191 |
fiscal year. | 3192 |
(2) In order to qualify for the reduction in tax, a permit | 3193 |
holder shall apply to the racing commission in such form as the | 3194 |
commission may require and shall provide full details of the new | 3195 |
race track or capital improvement, including a schedule for its | 3196 |
construction and completion, and set forth the costs and expenses | 3197 |
incurred in connection with it. The racing commission shall not | 3198 |
approve an application unless the permit holder shows that a | 3199 |
contract for the new race track or capital improvement has been | 3200 |
let under an unrestricted competitive bidding procedure, unless | 3201 |
the contract is exempted by the controlling board because of its | 3202 |
unusual nature. In determining whether to approve an application, | 3203 |
the racing commission shall consider whether the new race track or | 3204 |
capital improvement will promote the safety, convenience, and | 3205 |
comfort of the racing public and horse owners and generally tend | 3206 |
towards the improvement of racing in this state. | 3207 |
(3) If a new race track or capital improvement is approved by | 3208 |
the racing commission and construction has started, the tax | 3209 |
reduction may be authorized by the commission upon presentation of | 3210 |
copies of paid bills in excess of one hundred thousand dollars or | 3211 |
ten per cent of the approved cost, whichever is greater. After the | 3212 |
initial authorization, the permit holder shall present copies of | 3213 |
paid bills. If the permit holder is in substantial compliance with | 3214 |
the schedule for construction and completion of the new race track | 3215 |
or capital improvement, the racing commission may authorize the | 3216 |
continuation of the tax reduction upon the presentation of the | 3217 |
additional paid bills. The total amount of the tax reduction | 3218 |
authorized shall not exceed the percentage of the approved cost of | 3219 |
the new race track or capital improvement specified in division | 3220 |
(J)(1) of this section. The racing commission may terminate any | 3221 |
tax reduction immediately if a permit holder fails to complete the | 3222 |
new race track or capital improvement, or to substantially comply | 3223 |
with the schedule for construction and completion of the new race | 3224 |
track or capital improvement. If a permit holder fails to complete | 3225 |
a new race track or capital improvement, the racing commission | 3226 |
shall order the permit holder to repay to the state the total | 3227 |
amount of tax reduced. The normal tax paid by the permit holder | 3228 |
shall be increased by three-fourths of one per cent of the total | 3229 |
amount wagered until the total amount of the additional tax | 3230 |
collected equals the total amount of tax reduced. | 3231 |
(a) "Capital improvement" means an addition, replacement, or | 3233 |
remodeling of a structural unit of a race track facility costing | 3234 |
at least one hundred thousand dollars, including, but not limited | 3235 |
to, the construction of barns used exclusively for the race track | 3236 |
facility, backstretch facilities for horsemen, paddock facilities, | 3237 |
new pari-mutuel and totalizator equipment and appurtenances to | 3238 |
that equipment purchased by the track, new access roads, new | 3239 |
parking areas, the complete reconstruction, reshaping, and | 3240 |
leveling of the racing surface and appurtenances, the installation | 3241 |
of permanent new heating or air conditioning, roof replacement or | 3242 |
restoration, installations of a permanent nature forming a part of | 3243 |
the track structure, and construction of buildings that are | 3244 |
located on a permit holder's premises. "Capital improvement" does | 3245 |
not include the cost of replacement of equipment that is not | 3246 |
permanently installed, ordinary repairs, painting, and maintenance | 3247 |
required to keep a race track facility in ordinary operating | 3248 |
condition. | 3249 |
(K) No other license or excise tax or fee, except as provided | 3273 |
in sections 3769.01 to 3769.14 of the Revised Code, shall be | 3274 |
assessed or collected from such licensee by any county, township, | 3275 |
district, municipal corporation, or other body having power to | 3276 |
assess or collect a tax or fee. That portion of the tax paid under | 3277 |
this section by permit holders for racing conducted at and during | 3278 |
the course of an agricultural exposition or fair, and that portion | 3279 |
of the tax that would have been paid by eligible permit holders | 3280 |
into the nursing home franchise permit fee fund as a result of | 3281 |
racing conducted at and during the course of an agricultural | 3282 |
exposition or fair, shall be deposited into the state treasury to | 3283 |
the credit of the horse racing tax fund, which is hereby created | 3284 |
for the use of the agricultural societies of the several counties | 3285 |
in which the taxes originate. The state racing commission shall | 3286 |
determine eligible permit holders for purposes of the preceding | 3287 |
sentence, taking into account the breed of horse, the racing | 3288 |
dates, the geographic proximity to the fair, and the best | 3289 |
interests of Ohio racing. On the first day of any month on which | 3290 |
there is money in the fund, the tax commissioner shall provide for | 3291 |
payment to the treasurer of each agricultural society the amount | 3292 |
of the taxes collected under this section upon racing conducted at | 3293 |
and during the course of any exposition or fair conducted by the | 3294 |
society. | 3295 |
(L) From the tax paid under this section by harness track | 3296 |
permit holders, the tax commissioner shall pay into the Ohio | 3297 |
thoroughbred race fund a sum equal to a percentage of the amount | 3298 |
wagered upon which the tax is paid. The percentage shall be | 3299 |
determined by the tax commissioner and shall be rounded to the | 3300 |
nearest one-hundredth. The percentage shall be such that, when | 3301 |
multiplied by the amount wagered upon which tax was paid by the | 3302 |
harness track permit holders in the most recent year for which | 3303 |
final figures are available, it results in a sum that | 3304 |
substantially equals the same amount of tax paid by the tax | 3305 |
commissioner during that year into the Ohio fairs fund from taxes | 3306 |
paid by thoroughbred permit holders. This division does not apply | 3307 |
to county and independent fairs and agricultural societies. | 3308 |
(M) Twenty-five per cent of the taxes levied on thoroughbred | 3309 |
racing permit holders, harness racing permit holders, and quarter | 3310 |
horse racing permit holders under this section, division (A) of | 3311 |
section 3769.087 of the Revised Code, and division (F)(2) of | 3312 |
section 3769.26 of the Revised Code shall be paid into the nursing | 3313 |
home franchise permit fee fund. The tax commissioner shall pay any | 3314 |
money remaining, after the payment into the nursing home franchise | 3315 |
permit fee fund and the reductions provided for in division (J) of | 3316 |
this section and in section 3769.20 of the Revised Code, into the | 3317 |
Ohio fairs fund, Ohio thoroughbred race fund, Ohio standardbred | 3318 |
development fund, Ohio quarter horse fund, and state racing | 3319 |
commission operating fund as prescribed in this section and | 3320 |
division (A) of section 3769.087 of the Revised Code. The tax | 3321 |
commissioner shall thereafter use and apply the balance of the | 3322 |
money paid as a tax by any permit holder to cover any shortage in | 3323 |
the accounts of such funds resulting from an insufficient payment | 3324 |
as a tax by any other permit holder. The moneys received by the | 3325 |
tax commissioner shall be deposited weekly and paid by the tax | 3326 |
commissioner into the funds to cover the total aggregate amount | 3327 |
due from all permit holders to the funds, as calculated under this | 3328 |
section and division (A) of section 3769.087 of the Revised Code, | 3329 |
as applicable. If, after the payment into the nursing home | 3330 |
franchise permit fee fund, sufficient funds are not available from | 3331 |
the tax deposited by the tax commissioner to pay the required | 3332 |
amounts into the Ohio fairs fund, Ohio standardbred development | 3333 |
fund, Ohio thoroughbred race fund, Ohio quarter horse fund, and | 3334 |
the state racing commission operating fund, the tax commissioner | 3335 |
shall prorate on a proportional basis the amount paid to each of | 3336 |
the funds. Any shortage to the funds as a result of a proration | 3337 |
shall be applied against future deposits for the same calendar | 3338 |
year when funds are available. After this application, the tax | 3339 |
commissioner shall pay any remaining money paid as a tax by all | 3340 |
permit holders into the nursing home franchise permit fee fund. | 3341 |
This division does not apply to permit holders conducting racing | 3342 |
at the course of an agricultural exposition or fair as described | 3343 |
in division (K) of this section. | 3344 |
Sec. 3769.087. (A) In addition to the commission of eighteen | 3345 |
per cent retained by each permit holder as provided in section | 3346 |
3769.08 of the Revised Code, each permit holder shall retain an | 3347 |
additional amount equal to four per cent of the total of all | 3348 |
moneys wagered on each racing day on all wagering pools other than | 3349 |
win, place, and show, of which amount retained an amount equal to | 3350 |
three per cent of the total of all moneys wagered on each racing | 3351 |
day on those pools shall be paid by check, draft, or money order | 3352 |
to the tax commissioner, as a tax. Subject to the restrictions | 3353 |
contained in divisions (B), (C), and (M) of section 3769.08 of the | 3354 |
Revised Code, from such additional moneys paid to the tax | 3355 |
commissioner: | 3356 |
(B) In addition to the commission of eighteen per cent | 3381 |
retained by each permit holder as provided in section 3769.08 of | 3382 |
the Revised Code and the additional amount retained by each permit | 3383 |
holder as provided in division (A) of this section, each permit | 3384 |
holder shall retain an additional amount equal to one-half of one | 3385 |
per cent of the total of all moneys wagered on each racing day on | 3386 |
all wagering pools other than win, place, and show. The additional | 3387 |
amount retained under this division shall be paid by check, draft, | 3388 |
or money order to the tax commissioner, as a tax. The tax | 3389 |
commissioner shall pay the amount of the tax received under this | 3390 |
division to the state racing commission operating fund created by | 3391 |
section 3769.03 of the Revised Code. | 3392 |
(C) Unless otherwise agreed to by the video lottery sales | 3393 |
agent and the applicable horsemen's association recognized by the | 3394 |
state racing commission to represent such persons, the state | 3395 |
racing commission may direct through rule that a percentage of the | 3396 |
lottery sales agent's commission as determined by the state | 3397 |
lottery commission for conducting video lottery terminal gaming on | 3398 |
behalf of the state be paid to the state racing commission for the | 3399 |
benefit of breeding and racing in this state. The percentage so | 3400 |
determined shall not be less than nine per cent or more than | 3401 |
eleven per cent of the video lottery terminal income. The | 3402 |
aggregate of one hundred per cent of video lottery terminal income | 3403 |
minus the lottery sales agent's commission percentage as | 3404 |
determined by the state lottery commission plus the percentage of | 3405 |
the lottery sale agent's commission, as determined by the state | 3406 |
racing commission or otherwise agreed to by the video lottery | 3407 |
sales agent and the applicable horsemen's association recognized | 3408 |
by the state racing commission to represent such persons, for the | 3409 |
benefit of breeding and racing in this state shall not exceed | 3410 |
forty-five per cent of the video lottery terminal income. In | 3411 |
addition, the state lottery commission may adopt a rule to require | 3412 |
the lottery sales agent conducting video lottery terminal gaming | 3413 |
on behalf of the state to disperse to the state lottery commission | 3414 |
up to one per cent of such a lottery sales agent's commission for | 3415 |
the purpose of providing funding support to appropriate state | 3416 |
agencies for programs that provide for gambling addiction and | 3417 |
other related addiction services. | 3418 |
(3) "Live racing program" means a racing program consisting | 3430 |
of no fewer than seven live horse races at thoroughbred tracks and | 3431 |
nine live races at standardbred tracks and additional horse races | 3432 |
simulcast from other facilities located either inside or outside | 3433 |
this state, in which not more than two horse races on which | 3434 |
pari-mutuel wagering is conducted are simulcast from facilities | 3435 |
located outside this state. If only one racing meeting of a | 3436 |
particular breed of horse is being held, no fewer than nine live | 3437 |
horse races shall be held on a live racing day. If, during the | 3438 |
course of a racing meeting at a standardbred track, the racing | 3439 |
secretary of the permit holder determines that there is an | 3440 |
insufficient number of entries to have a full field of eight | 3441 |
horses for each of nine races on a live racing program, then the | 3442 |
racing secretary of the permit holder, after consultation with the | 3443 |
Ohio harness horsemens association, may reduce the number of live | 3444 |
races on that live racing program
from nine to either eight or | 3445 |
seven, as the racing secretary may determine. The racing secretary | 3446 |
shall not reduce the live racing program to less than seven live | 3447 |
races. If during the course of a meeting at a thoroughbred track, | 3448 |
the racing secretary of a permit holder determines that there is | 3449 |
an insufficient number of entries to have a full field of eight | 3450 |
horses for each of nine races on a live racing program, then the | 3451 |
racing secretary of the permit holder, with the consent of the | 3452 |
thoroughbred horsemens association, may reduce the number of live | 3453 |
races on that live racing program from nine to either eight or | 3454 |
seven, as the racing secretary may determine. The racing secretary | 3455 |
shall not reduce the live racing program to less than seven live | 3456 |
races. No more than seventeen races on which pari-mutuel wagering | 3457 |
is conducted, including both live races and races simulcast from | 3458 |
other facilities located either inside or outside this state, | 3459 |
shall be part of a live racing program. | 3460 |
(9) "Special racing event" means individual races in live | 3482 |
racing programs or simulcast racing programs, and simulcast racing | 3483 |
programs on special event days under division (C) of this section, | 3484 |
conducted at facilities located outside this state for which the | 3485 |
track, racing association, or state regulatory agency conducting | 3486 |
such races charges a simulcast host a fee for the privilege of | 3487 |
receiving a simulcast of such races into this state that is higher | 3488 |
than the customary and regular fee charged for simulcast races | 3489 |
because of the status or popularity of such races. | 3490 |
(B)(1)(a) The state racing commission shall, upon request by | 3491 |
any permit holder, permit electronically televised simulcasts of | 3492 |
horse races at the permit holder's track or enclosure on racing | 3493 |
days authorized by the permit holder's permit. Except as provided | 3494 |
in division (B) of this section, the commission shall not permit | 3495 |
the simulcast of any simulcast racing program conducted at tracks | 3496 |
or facilities located outside this state unless the out-of-state | 3497 |
simulcast racing program is available at the same signal rate to | 3498 |
all permit holders, whether serving as simulcast hosts or | 3499 |
simulcast guests, and all satellite facilities, in this state open | 3500 |
and operating on that day. A permit holder or satellite facility | 3501 |
may inform the commission that it waives the right to receive the | 3502 |
simulcast of a simulcast racing program or a race in a simulcast | 3503 |
racing program on that day and in this event the simulcast racing | 3504 |
program or simulcast race shall be available to all other | 3505 |
simulcast hosts, simulcast guests, and satellite facilities open | 3506 |
and operating in this state on that day. | 3507 |
(b) In order for a permit holder to offer simulcasts of horse | 3508 |
races conducted at facilities located outside this state, the | 3509 |
permit holder shall have conducted live racing programs during the | 3510 |
immediately preceding calendar year on a number of days that is | 3511 |
not less than the number of regular live racing days it conducted | 3512 |
in calendar year 1991, not including additional racing days | 3513 |
conducted in calendar year 1991 by the permit holder at a | 3514 |
winterized facility under a permit issued under section 3769.07 of | 3515 |
the Revised Code, as certified by the commission. In satisfying | 3516 |
the foregoing requirement for live racing days during the | 3517 |
immediately preceding calendar year, a permit holder may include | 3518 |
the number of days on which live racing programs were conducted | 3519 |
under a permit issued under section 3769.07 of the Revised Code | 3520 |
for additional racing days at a winterized facility. In addition, | 3521 |
in order for a permit holder to offer simulcasts of horse races | 3522 |
conducted at facilities located outside this state, the permit | 3523 |
holder shall offer all simulcasts of horse races conducted in this | 3524 |
state made available to it. | 3525 |
In order for a permit holder to offer simulcasts of races | 3526 |
conducted at race tracks located outside this state at the same | 3527 |
time and during the hours in which the live races of a live racing | 3528 |
program are being conducted at its track, a permit holder | 3529 |
conducting a thoroughbred live racing program shall obtain the | 3530 |
consent of the thoroughbred horsemens association and a permit | 3531 |
holder conducting a harness live racing program shall obtain the | 3532 |
consent of the Ohio harness horsemens association. The consent of | 3533 |
the horsemen's organization shall not be unreasonably withheld, | 3534 |
and shall be consistent with the interest of preserving live | 3535 |
racing in this state. If a horsemen's organization withholds its | 3536 |
consent, the permit holder may file an objection with the | 3537 |
commission, which shall promptly consider the objection and | 3538 |
determine whether the horsemen's organization's action in | 3539 |
withholding consent is without substantial merit and, if the | 3540 |
commission so determines, shall authorize the permit holder to | 3541 |
simulcast the simulcast racing programs. The determination of the | 3542 |
commission is final. A permit holder, as a simulcast host, may | 3543 |
offer simulcast racing programs at its track or enclosure of races | 3544 |
conducted at tracks and facilities located outside this state | 3545 |
prior to the commencement of, and following the conclusion of, its | 3546 |
live races without obtaining the consent of a horsemen's | 3547 |
organization under this division. | 3548 |
(5) The commission may make exception to the required minimum | 3590 |
number of live racing days or simulcast racing program days in | 3591 |
instances of natural disaster or other unexpected circumstances as | 3592 |
defined by the commission, in its sole discretion. For any | 3593 |
calendar year, the horsemen's association at each track may | 3594 |
negotiate an agreement with the permit holder for that track to | 3595 |
reduce the number of live racing days at that track to less than | 3596 |
the minimum live racing days required by division (B)(2)(a), (b), | 3597 |
or (c) of this section, as applicable, or to increase the number | 3598 |
of live racing days at that track to a number that is greater than | 3599 |
the maximum live racing days permitted by division (B)(2)(c) of | 3600 |
this section, subject to the approval of the commission. These | 3601 |
negotiations shall not reduce the number of live racing days to | 3602 |
less than fifty days per calendar year. | 3603 |
(C) The commission shall allocate to each track one racing | 3609 |
day for each permit holder during each calendar year for the | 3610 |
conduct of a live racing program on which a permit holder may | 3611 |
conduct as few as one live horse race, with the remainder of the | 3612 |
horse races on that racing day on which pari-mutuel wagering is | 3613 |
conducted as part of the live racing program being simulcast from | 3614 |
other tracks and facilities located either inside or outside this | 3615 |
state. In addition, the commission may allocate to each permit | 3616 |
holder racing days on which it may as part of a live racing | 3617 |
program simulcast more than two horse races from facilities | 3618 |
located outside this state if the horse races involve a national | 3619 |
wagering pool and pari-mutuel wagering is conducted on the | 3620 |
national wagering pool, but on such a racing day there shall in no | 3621 |
event be more than two horse races simulcast from facilities | 3622 |
located outside this state included in a live racing program on | 3623 |
which separate pari-mutuel wagering is conducted. As used in this | 3624 |
division, "national wagering pool" means an interstate or | 3625 |
intrastate common pari-mutuel wagering pool involving two or more | 3626 |
selections covering two or more horse races conducted at tracks | 3627 |
located inside or outside this state. | 3628 |
In emergency situations, the commission may authorize a live | 3629 |
racing day at a track in which all horse races on that racing day | 3630 |
on which pari-mutuel wagering is conducted are simulcast from | 3631 |
tracks and facilities located either inside or outside this state | 3632 |
with the consent of the thoroughbred horsemens association for a | 3633 |
track conducting a thoroughbred live racing program and with the | 3634 |
consent of the Ohio harness horsemens association for a track | 3635 |
conducting a harness live racing program. If a horsemen's | 3636 |
organization withholds its consent, the permit holder may file an | 3637 |
objection with the commission, which shall promptly consider the | 3638 |
objection and determine whether the horsemen's organization's | 3639 |
action in withholding consent is without substantial merit and, if | 3640 |
the commission so determines, shall authorize the permit holder to | 3641 |
simulcast the simulcast racing programs. The determination of the | 3642 |
commission is final. | 3643 |
(D) On any day that a racing day has been applied for at any | 3644 |
track in this state, each track in this state may operate as | 3645 |
either a simulcast host or a simulcast guest and may conduct, with | 3646 |
the approval of the state racing commission, pari-mutuel wagering | 3647 |
on all simulcasts of races conducted inside this state made | 3648 |
available to it plus all simulcasts of races conducted at | 3649 |
facilities located outside this state as determined by the | 3650 |
simulcast hosts. Except as otherwise provided in this section, any | 3651 |
simulcast host or simulcast guest may receive and conduct | 3652 |
simulcast racing programs that feature any breed of horse at any | 3653 |
time of day, as authorized by the commission. Those persons | 3654 |
holding state fair, county fair, or other fair permits shall not | 3655 |
receive a simulcast racing program on which pari-mutuel wagering | 3656 |
is conducted, except that a holder of a permit issued under | 3657 |
section 3769.07 of the Revised Code that has been authorized by | 3658 |
the commission to conduct races of the state fair, a county fair, | 3659 |
or other fair at a commercial track may receive and conduct | 3660 |
simulcast racing programs as a simulcast host or simulcast guest | 3661 |
at the same time in conjunction with the live racing program of | 3662 |
the state fair, county fair, or other fair permit holder conducted | 3663 |
at its track. | 3664 |
The simulcast hosts, with the approval of the state racing | 3665 |
commission, shall determine which simulcast racing programs | 3666 |
offered by race tracks located outside this state will be | 3667 |
simulcast at their tracks and at all simulcast hosts, simulcast | 3668 |
guests, and satellite facilities in this state that are open and | 3669 |
operating during the hours that the simulcast hosts are operating. | 3670 |
Simulcast guests and satellite facilities shall receive all | 3671 |
approved simulcast racing programs offered by simulcast hosts. In | 3672 |
addition, a simulcast host and simulcast guest, with the approval | 3673 |
of the commission, may also receive simulcast horse races and | 3674 |
simulcast racing programs not agreed to by simulcast hosts. | 3675 |
A simulcast host that normally operates during the day only | 3676 |
may serve as a simulcast host for only day-simulcast racing | 3677 |
programs, which include all simulcast racing programs that | 3678 |
commence at a track located outside this state on or before four | 3679 |
p.m. A simulcast host that normally operates during the evening | 3680 |
only may serve as a simulcast host for only evening-simulcast | 3681 |
racing programs, which include all simulcast racing programs that | 3682 |
commence at a track located outside this state on or after three | 3683 |
p.m. A simulcast host that normally operates during the evening, | 3684 |
but that under its permit conducts live racing programs during the | 3685 |
day, may serve as a simulcast host for day-simulcast racing | 3686 |
programs. A permit holder that is offering at its track simulcast | 3687 |
racing programs that commence at a track located outside this | 3688 |
state on or before four p.m. and simulcast racing programs that | 3689 |
commence at a track located outside this state on or after three | 3690 |
p.m. may serve as a simulcast host for both the day-simulcast | 3691 |
racing program and the evening-simulcast racing program only if no | 3692 |
other permit holder is serving as a simulcast host for the other | 3693 |
simulcast racing programs. The times listed in this and the | 3694 |
immediately following paragraphs are standard time as described in | 3695 |
section 1.04 of the Revised Code and in the "Uniform Time Act of | 3696 |
1966," 80 Stat. 107, 15 U.S.C. 260 to 265. | 3697 |
If a simulcast host is conducting a racing program that | 3698 |
features thoroughbred or quarter horses on the same day that | 3699 |
another simulcast host is conducting a live racing program that | 3700 |
features harness horses at a track located in the same county as, | 3701 |
or within twenty miles of, the track of the first simulcast host, | 3702 |
the first simulcast host shall not conduct pari-mutuel wagering on | 3703 |
simulcast racing programs that commence after four p.m. on that | 3704 |
day and the second simulcast host shall not conduct wagering on | 3705 |
simulcast racing programs that commence before three p.m. on that | 3706 |
day. | 3707 |
A simulcast host that is conducting a live racing program and | 3708 |
is simulcasting that program to other simulcast hosts and | 3709 |
simulcast guests in this state shall receive from each simulcast | 3710 |
host and each simulcast guest receiving the simulcast an | 3711 |
intrastate simulcast fee of one and three-eighths per cent of the | 3712 |
amounts wagered on such simulcast racing program at its | 3713 |
facilities. The simulcast hosts and simulcast guests receiving | 3714 |
such simulcast racing program shall pay the intrastate simulcast | 3715 |
fee to the collection and settlement agent, and the fee shall be | 3716 |
disbursed by the agent, at the time and in the manner provided in | 3717 |
section 3769.0810 of the Revised Code. | 3718 |
(E)(1) The moneys wagered on simulcast racing programs on a | 3719 |
racing day shall be separated from the moneys wagered on the live | 3720 |
racing program on that racing day. From the moneys wagered on the | 3721 |
simulcast races, each permit holder may retain as a commission the | 3722 |
percentage of the amount wagered as specified in sections 3769.08 | 3723 |
and 3769.087 of the Revised Code, as applicable, and shall pay, by | 3724 |
check, draft, or money order to the state tax commissioner, as a | 3725 |
tax, the tax specified in sections 3769.08 and 3769.087 of the | 3726 |
Revised Code, as applicable. From the tax collected, the tax | 3727 |
commissioner shall make the distributions to the respective funds, | 3728 |
and in the proper amounts, as required by sections 3769.08 and | 3729 |
3769.087 of the Revised Code, as applicable. Except as provided in | 3730 |
divisionsdivision (E)(2) and (3) of this section, from the amount | 3731 |
remaining after the payment of state taxes on the moneys wagered | 3732 |
on live racing programs and on the moneys wagered on simulcast | 3733 |
racing programs, a permit holder shall retain an amount equal to | 3734 |
two and three-eightsthree-eighths per cent of the amount wagered | 3735 |
on live racing programs and on intrastate and interstate simulcast | 3736 |
racing programs simulcast at its track and on the amount wagered | 3737 |
on the live racing programs and simulcast racing programs at a | 3738 |
satellite facility allocated to it under section 3769.26 of the | 3739 |
Revised Code, as a fee to pay for those costs associated with the | 3740 |
reception and transmission of simulcasts and the administrative | 3741 |
cost of the conduct of live racing programs and simulcast racing | 3742 |
programs. From the remaining balance, one-half shall be retained | 3743 |
by the permit holder for purses. On a day when a permit holder | 3744 |
conducts a live racing program, all purse money generated from | 3745 |
wagering on live racing programs and on simulcast racing programs | 3746 |
at its track shall be used for that permit holder's purse account. | 3747 |
On a day when a permit holder operates as a simulcast host with no | 3748 |
live racing program, or operates as a simulcast guest, all purse | 3749 |
money generated from wagering on intrastate and interstate | 3750 |
simulcast racing programs shall be paid to the state racing | 3751 |
commission for deposit into the Ohio combined simulcast horse | 3752 |
racing purse fund created under this section. In addition, on a | 3753 |
day when a permit holder serves as a simulcast host for a | 3754 |
satellite facility, all purse money generated from amounts wagered | 3755 |
at the satellite facility allocated to the permit holder under | 3756 |
section 3769.26 of the Revised Code shall be paid to the | 3757 |
commission for deposit into the Ohio simulcast horse racing purse | 3758 |
fund. | 3759 |
(2) If there are not four satellite facilities in operation | 3760 |
in this state within one year after the effective date of this | 3761 |
sectionSeptember 19, 1996, or if there are not seven satellite | 3762 |
facilities in operation in this state within two years after
the | 3763 |
effective date of this sectionSeptember 19, 1996, or if there are | 3764 |
not ten satellite facilities in operation in this state within | 3765 |
three years after the effective date of this sectionSeptember 19, | 3766 |
1996, then in any such event the amount to be retained as a fee by | 3767 |
the permit holder under division (E)(1) of this section shall be | 3768 |
one and seven-eighths per cent until such time as the number of | 3769 |
satellite facilities specified in division (E)(2) of this section | 3770 |
are in operation. For good cause shown, the thoroughbred horsemens | 3771 |
association and Ohio harness horsemens association may waive the | 3772 |
requirements of division (E)(2) of this section or extend the date | 3773 |
for compliance as to any year by filing a written notification | 3774 |
with the state racing commission. | 3775 |
(3) If a simulcast racing program simulcast by a simulcast | 3776 |
host at its track or enclosure and to other simulcast hosts, | 3777 |
simulcast guests, and satellite facilities in this state is a | 3778 |
special racing event, the permit holder offering the special | 3779 |
racing event and other simulcast hosts, simulcast guests, and | 3780 |
satellite facilities receiving the special racing event shall not | 3781 |
retain the fee provided under division (E)(1) or (2) of this | 3782 |
section but shall retain from the moneys wagered on the special | 3783 |
racing event an amount equal to the fee charged by the track, | 3784 |
racing association, or state regulatory agency simulcasting the | 3785 |
special racing event to the simulcast host. From the remaining | 3786 |
balance, one-half shall be retained by the permit holder for | 3787 |
purses in the manner provided in division (E)(1) of this section. | 3788 |
A permit holder proposing to simulcast a special racing event | 3789 |
as a simulcast host shall advise its horsemen's organization of | 3790 |
the proposed schedule of the special racing event and obtain its | 3791 |
consent to this schedule. The consent of the horsemen's | 3792 |
organization shall not be unreasonably withheld and shall be | 3793 |
consistent with the interest of preserving live racing in this | 3794 |
state. If the horsemen's organization withholds its consent, the | 3795 |
permit holder may file an objection with the state racing | 3796 |
commission, which shall promptly consider the objection and | 3797 |
determine whether the organization's action in withholding consent | 3798 |
is without substantial merit and, if the commission so determines, | 3799 |
shall authorize the permit holder to simulcast the special racing | 3800 |
event. The determination of the commission is final. | 3801 |
(F) There is hereby created in the state treasury the Ohio | 3802 |
combined simulcast horse racing purse fund, to consist of moneys | 3803 |
paid into it by permit holders pursuant to division (E) of this | 3804 |
section and by satellite facilities pursuant to division (F) of | 3805 |
section 3769.26 of the Revised Code. Moneys to the credit of the | 3806 |
fund, including interest earned thereon, may be used by the | 3807 |
commission for the costs of administering this division and the | 3808 |
balance shall be distributed among permit holders no less | 3809 |
frequently than monthly to each permit holder's purse account on | 3810 |
order of the commission. | 3811 |
For each calendar year, permit holders at each track shall | 3812 |
receive a share of each distribution of the Ohio combined | 3813 |
simulcast horse racing purse fund in the same percentage, rounded | 3814 |
to the nearest one-hundredth of the amount of each distribution, | 3815 |
as the average total amount wagered at the track on racing days at | 3816 |
which live racing programs were conducted, including the amount | 3817 |
allocated to the track under section 3769.26 of the Revised Code | 3818 |
for live races, during the five calendar years immediately | 3819 |
preceding the year for which the distribution is made bears to the | 3820 |
average annual total amount wagered at all tracks in the state | 3821 |
operating under permits issued by the state racing commission | 3822 |
under section 3769.07, 3769.071, or 3769.072 of the Revised Code | 3823 |
on all racing days at which live racing programs were conducted, | 3824 |
including the amount allocated to the tracks under section 3769.26 | 3825 |
of the Revised Code for live races, during the five calendar years | 3826 |
immediately preceding the year for which the distribution is made. | 3827 |
By the thirty-first day of January of each year the commission | 3828 |
shall calculate the share of the permit holders at each track for | 3829 |
that year, shall enter the share percentages in its official | 3830 |
records, and shall notify all permit holders of the share | 3831 |
percentages of all tracks for that calendar year. | 3832 |
(G) Upon the approval of the commission, a permit holder | 3844 |
conducting live racing programs may transmit electronically | 3845 |
televised simulcasts of horse races conducted at the permit | 3846 |
holder's track to racing associations, tracks, and facilities | 3847 |
located outside this state for the conduct of pari-mutuel wagering | 3848 |
thereon, at the times, on the terms, and for the fee agreed upon | 3849 |
by the permit holder and the receiving racing association, track, | 3850 |
or facility. From the fees paid to the permit holder for such | 3851 |
simulcasts, a permit holder shall retain for the costs of | 3852 |
administration a fee in an amount equal to one per cent of the | 3853 |
amount wagered on the races simulcast by the permit holder. From | 3854 |
the remaining balance of the fee, one-half shall be retained by | 3855 |
the permit holder for purses, except that notwithstanding the fee | 3856 |
arrangement between the permit holder and the receiving racing | 3857 |
association, track, or facility, the permit holder shall deposit | 3858 |
into its purse account not less than an amount equal to | 3859 |
three-fourths of one per cent of the amount wagered at racing | 3860 |
associations, tracks, and facilities located outside the state on | 3861 |
the races simulcast by the permit holder. | 3862 |
All televised simulcasts of horse races conducted in this | 3863 |
state to racing associations, tracks, and facilities located | 3864 |
outside this state shall comply with the "Interstate Horse Racing | 3865 |
Act of 1978," 92 Stat. 1811, 15 U.S.C.A. 3001 to 3007. The consent | 3866 |
of the horsemen's organization at the track of the permit holder | 3867 |
applying to the commission to simulcast horse races conducted at | 3868 |
the permit holder's track to racing associations, tracks, and | 3869 |
facilities located outside this state shall not be unreasonably | 3870 |
withheld and shall be consistent with the interest of preserving | 3871 |
live racing. If a horsemen's organization withholds its consent, | 3872 |
the permit holder may file an objection with the commission, which | 3873 |
shall promptly consider the objection and determine whether the | 3874 |
horsemen's organization's action in withholding consent is without | 3875 |
substantial merit and, if the commission so determines, shall | 3876 |
authorize the permit holder to simulcast the races. The | 3877 |
determination of the commission is final. | 3878 |
(H)(1) The state racing commission may authorize any permit | 3879 |
holder that is authorized to conduct live horse racing on racing | 3880 |
days and that conducts pari-mutuel wagering on simulcasts of horse | 3881 |
races under this section that are conducted at race tracks either | 3882 |
inside or outside this state to conduct, supervise, and | 3883 |
participate in interstate and intrastate common pari-mutuel | 3884 |
wagering pools on those races in the manner provided in division | 3885 |
(H) of this section. Except as otherwise expressly provided in | 3886 |
division (H) of this section or in the rules of the state racing | 3887 |
commission, the provisions of this chapter that govern pari-mutuel | 3888 |
wagering apply to interstate or intrastate common pari-mutuel | 3889 |
wagering pools. | 3890 |
(2) Subject to the approval of the state racing commission, | 3891 |
the types of wagering, calculation of the commission retained by | 3892 |
the permit holder, tax rates, distribution of winnings, and rules | 3893 |
of racing in effect for pari-mutuel wagering pools at the host | 3894 |
track may govern wagers placed at a receiving track in this state | 3895 |
and merged into an interstate or intrastate common pari-mutuel | 3896 |
wagering pool. Breakage from interstate or intrastate common | 3897 |
pari-mutuel wagering pools shall be calculated in accordance with | 3898 |
the rules that govern the host track and shall be distributed | 3899 |
among the tracks participating in the interstate or intrastate | 3900 |
common wagering pool in a manner agreed to by the participating | 3901 |
tracks and the host track. An interstate common pari-mutuel | 3902 |
wagering pool formed under division (H)(3) of this section is | 3903 |
subject to that division rather than to division (H)(2) of this | 3904 |
section. | 3905 |
(3) Subject to the approval of the state racing commission, | 3906 |
an interstate common pari-mutuel wagering pool may be formed | 3907 |
between a permit holder and one or more receiving tracks located | 3908 |
in states other than the state in which the host track is located. | 3909 |
The commission may approve types of wagering, calculation of the | 3910 |
commission retained by the permit holder, tax rates, distribution | 3911 |
of winnings, rules of racing, and calculation of breakage for such | 3912 |
an interstate common pari-mutuel wagering pool that differ from | 3913 |
those that would otherwise be applied in this state under this | 3914 |
chapter but that are consistent for all tracks participating in | 3915 |
the interstate common pari-mutuel wagering pool formed under | 3916 |
division (H)(3) of this section. | 3917 |
(J) No license, fee, or excise tax, other than as specified | 3930 |
in division (E) of this section, shall be assessed upon or | 3931 |
collected from a permit holder or the owners of a permit holder in | 3932 |
connection with, or pertaining to, the operation and conduct of | 3933 |
simulcast racing programs in this state, by any county, township, | 3934 |
municipal corporation, district, or other body having the | 3935 |
authority to assess or collect a tax or fee. | 3936 |
(K)(1) Permit holders operating tracks within the same county | 3937 |
or adjacent counties that are conducting simulcast racing programs | 3938 |
under this section may enter into agreements regarding the conduct | 3939 |
of simulcast racing programs at their respective tracks and the | 3940 |
sharing of the retained commissions therefrom, for such periods of | 3941 |
time, upon such terms and conditions, and subject to such rights | 3942 |
and obligations, as the contracting permit holders consider | 3943 |
appropriate under the circumstances. Permit holders
so contracting | 3944 |
shall notify the state racing commission of their entry into an | 3945 |
agreement pursuant to this division, the names of the permit | 3946 |
holders that are parties to the agreement, and the length of the | 3947 |
term oftime the agreement shall be in effect. | 3948 |
(C)(1) At the close of each day, each permit holder acting as | 3990 |
a simulcast guest shall pay, by check, draft, or money order, or | 3991 |
by wire transfer of funds, out of the money retained on that day | 3992 |
to the collection and settlement agent an amount equal to one-half | 3993 |
of one per cent of the total of all moneys wagered on that day on | 3994 |
out-of-state simulcast racing programs simulcast to the simulcast | 3995 |
guest from a simulcast host, to reimburse the simulcast host for | 3996 |
administrative and simulcast costs. | 3997 |
(2) Within five business days after the close of each racing | 3998 |
week, the collection and settlement agent shall pay and distribute | 3999 |
to each simulcast host operating during that racing week its pro | 4000 |
rata share of the fees collected from simulcast guests during that | 4001 |
racing week. If a simulcast host acted as a host for day-simulcast | 4002 |
racing programs only, then its share of the fees collected by the | 4003 |
collection and settlement agent shall be computed and based on | 4004 |
fees paid by simulcast guests offering such day-simulcast racing | 4005 |
programs at their tracks. If a simulcast host acted as a simulcast | 4006 |
host for evening-simulcast racing programs only, then its share of | 4007 |
the fees shall be computed and based on fees paid by simulcast | 4008 |
guests offering such evening-simulcast racing programs at their | 4009 |
tracks. In making a calculation of the amount of fees to be | 4010 |
distributed to simulcast hosts, the collection and settlement | 4011 |
agent shall allocate equally between the accounts of simulcast | 4012 |
hosts conducting only day-simulcast racing programs and only | 4013 |
evening-simulcast racing programs those fees received by the agent | 4014 |
from simulcast guests for simulcast racing programs that commenced | 4015 |
on or after three p.m. and on or before
before four p.m. The times | 4016 |
listed in division (C)(2) of this section are standard time as | 4017 |
described in section 1.04 of the Revised Code and in the "Uniform | 4018 |
Time Act of 1966," 80 Stat. 107, 15
U.S.C. 260 to 265. | 4019 |
(D)(1) At the close of each day, each permit holder shall | 4020 |
pay, by check, draft, or money order, or by wire transfer of | 4021 |
funds, out of the money retained on that day to the collection and | 4022 |
settlement agent the intrastate simulcast fee provided in division | 4023 |
(D) of section 3769.089 of the Revised Code in the amount equal to | 4024 |
one and three-eighths per cent of the total of all moneys wagered | 4025 |
on that day at its track or enclosure on live races conducted in | 4026 |
this state and simulcast to its facility. | 4027 |
(E) At the close of each day, each permit holder and | 4033 |
satellite facility shall pay, by check, draft, or money order, or | 4034 |
by wire transfer of funds, out of the money retained on that day | 4035 |
to the collection and settlement agent a sum equal to required | 4036 |
fees due to tracks, racing associations, or state regulatory | 4037 |
agencies located outside this state for races simulcast into this | 4038 |
state based on the totals of all money wagered that day at its | 4039 |
track or enclosure or satellite facility on simulcast racing | 4040 |
programs of races conducted outside this state. The collection and | 4041 |
settlement agent shall inform the permit holders and the satellite | 4042 |
facilities each day of the fee charged by each track, racing | 4043 |
association, or state regulatory agency located outside this state | 4044 |
for the simulcast of simulcast racing programs on races conducted | 4045 |
outside this state and simulcast into this state. The collection | 4046 |
and settlement agent shall be responsible for paying and | 4047 |
disbursing to these tracks, racing associations, and state | 4048 |
regulatory agencies on a timely basis the fees collected by it | 4049 |
from permit holders and satellite facilities under this division. | 4050 |
(G) All moneys and fees received and collected by the | 4065 |
collection and settlement agent shall be deposited into, and | 4066 |
disbursed from, separate bank accounts maintained with banks | 4067 |
domiciled in this state established by the agent for this purpose, | 4068 |
and no other funds or money of the agent or any other person shall | 4069 |
be commingled with, deposited into, or withdrawn from the | 4070 |
accounts. The collection and settlement agent may retain as its | 4071 |
fee for services it provides and expenses it incurs in the | 4072 |
performance of its duties under this section any interest earned | 4073 |
on the bank accounts maintained by the agent under this division. | 4074 |
The commission shall annually audit the bank account records, and | 4075 |
the books and records, of the collection and settlement agent. | 4076 |
(2) The collection and settlement agent on behalf of all | 4082 |
permit holders and satellite facilities operating in this state | 4083 |
shall be responsible for the settlement of wagering accounts for | 4084 |
interstate simulcast racing programs with all tracks, racing | 4085 |
associations, and state regulatory agencies located outside this | 4086 |
state. The agent shall notify each permit holder and satellite | 4087 |
facility not less frequently than weekly of the amounts that may | 4088 |
be due from it, or the amounts that may be due to it, for the | 4089 |
settlement of wagering accounts on interstate simulcast racing | 4090 |
programs simulcast into this state during the preceding race week. | 4091 |
If a permit holder or satellite facility owes money for the | 4092 |
settlement of wagering accounts for that racing week, it shall | 4093 |
promptly pay, by check, draft, or money order, or by wire transfer | 4094 |
of funds, to the agent the amount due. From the amounts it | 4095 |
collects, the agent shall pay and disburse to permit holders and | 4096 |
satellite facilities and to tracks, racing associations, and state | 4097 |
regulatory agencies located outside this state, the amounts | 4098 |
necessary to provide for the settlement of wagering accounts for | 4099 |
that racing week. | 4100 |
(I) If a permit holder or satellite facility fails to timely | 4101 |
pay and remit to the collection and settlement agent the money and | 4102 |
fees provided for in this section and in sections 3769.089 and | 4103 |
3769.26 of the Revised Code, the agent shall promptly notify the | 4104 |
commission, or if the collection and settlement agent fails to | 4105 |
collect, pay, disburse, and account for, the moneys and fees in | 4106 |
the manner provided for in this section, then in any such event or | 4107 |
occurrence, based on the information in the commission's | 4108 |
possession, the commission may issue an emergency order | 4109 |
prohibiting the permit holder, satellite facility, or agent, as | 4110 |
the case may be, from serving as a simulcast host or simulcast | 4111 |
guest or from receiving any simulcast racing program, and | 4112 |
conducting wagering thereon, at its track or satellite facility, | 4113 |
until such time as the permit holder, satellite facility, or agent | 4114 |
complies with the requirements of this section and sections | 4115 |
3769.089 and 3769.26 of the Revised Code in the manner and to the | 4116 |
extent set forth in the commission's order. In addition, the | 4117 |
commission may make an assessment against the permit holder, | 4118 |
satellite facility, or agent, as the case may be, based on | 4119 |
information in the commission's possession. The commission shall | 4120 |
give the party assessed written notice of the assessment by | 4121 |
personal service or certified mail. All assessments not paid | 4122 |
within thirty days after service of the notice of assessment, | 4123 |
shall bear interest at the rate per annum prescribed by section | 4124 |
5703.47 of the Revised Code computed from and after the date the | 4125 |
assessment is made by the commission and entered in its official | 4126 |
records until paid. | 4127 |
Unless the party to whom the notice of assessment is directed | 4128 |
files with the commission, within thirty days after service of the | 4129 |
notice of assessment, either personally or by certified mail, a | 4130 |
petition for reassessment in writing, signed by the party | 4131 |
assessed, or by the party's authorized agent having knowledge of | 4132 |
the facts, the assessment shall become conclusive and the amount | 4133 |
of the assessment, together with interest on it, shall be due and | 4134 |
payable from the party assessed to the commission. The petition | 4135 |
shall indicate the objections of the party assessed, but | 4136 |
additional objections may be raised in writing if received prior | 4137 |
to the date shown on the final determination by the commission. | 4138 |
After an assessment becomes final, if any portion of the | 4149 |
assessment, or interest due on it, remains unpaid, a certified | 4150 |
copy of the commission's entry making the assessment final may be | 4151 |
filed in the office of the clerk of the court of common pleas in | 4152 |
the county in which the track for which the permit was issued is | 4153 |
located or the county in which the party assessed resides or has | 4154 |
its principal place of business. If the party assessed maintains | 4155 |
no place of business in this state and is not a resident of this | 4156 |
state, the certified copy of the entry may be filed in the office | 4157 |
of the clerk of the court of common pleas of Franklin county. The | 4158 |
clerk, immediately upon the filing of such entry, shall enter a | 4159 |
judgment for the state against the party assessed in the amount | 4160 |
shown on the entry. | 4161 |
Sec. 3770.02. (A) Subject to the advice and consent of the | 4225 |
senate, the governor shall appoint a director of the state lottery | 4226 |
commission who shall serve at the pleasure of the governor. The | 4227 |
director shall devote full time to the duties of the office and | 4228 |
shall hold no other office or employment. The director shall meet | 4229 |
all requirements for appointment as a member of the commission and | 4230 |
shall, by experience and training, possess management skills that | 4231 |
equip the director to administer an enterprise of the nature of a | 4232 |
state lottery. The director shall receive an annual salary in | 4233 |
accordance with pay range 48 of section 124.152 of the Revised | 4234 |
Code. | 4235 |
(C)(1) The director shall appoint an assistant director, | 4248 |
deputy directors of marketing, operations, sales, finance, public | 4249 |
relations, security, and administration, and as many regional | 4250 |
managers as are required. The director may also appoint necessary | 4251 |
professional, technical, and clerical assistants. All such | 4252 |
officers and employees shall be appointed and compensated pursuant | 4253 |
to Chapter 124. of the Revised Code. Regional and assistant | 4254 |
regional managers, sales representatives, and any lottery | 4255 |
executive account representatives shall remain in the unclassified | 4256 |
service. | 4257 |
(D) The director shall request the bureau of criminal | 4261 |
identification and investigation, the department of public safety, | 4262 |
or any other state, local, or federal agency to supply the | 4263 |
director with the criminal records of any job applicant and may | 4264 |
periodically request the criminal records of commission employees. | 4265 |
At or prior to the time of making such a request, the director | 4266 |
shall require a job applicant or commission employee to obtain | 4267 |
fingerprint cards prescribed by the superintendent of the bureau | 4268 |
of criminal identification and investigation at a qualified law | 4269 |
enforcement agency, and the director shall cause these fingerprint | 4270 |
cards to be forwarded to the bureau of criminal identification and | 4271 |
investigation and the federal bureau of investigation. The | 4272 |
commission shall assume the cost of obtaining the fingerprint | 4273 |
cards and shall pay to each agency supplying criminal records for | 4274 |
each investigation under this division a reasonable fee, as | 4275 |
determined by the agency. | 4276 |
(E) The director shall license lottery sales agents pursuant | 4277 |
to section 3770.05 of the Revised Code and, when it is considered | 4278 |
necessary, may revoke or suspend the license of any lottery sales | 4279 |
agent. The director may license video lottery technology | 4280 |
providers, independent testing laboratories, and gaming employees, | 4281 |
and promulgate rules relating thereto. When the director considers | 4282 |
it necessary, the director may suspend or revoke the license of a | 4283 |
video lottery technology provider, independent testing laboratory, | 4284 |
or gaming employee, including suspension or revocation without | 4285 |
affording an opportunity for a prior hearing under section 119.07 | 4286 |
of the Revised Code when the public safety, convenience, or trust | 4287 |
requires immediate action. | 4288 |
(F) The director shall confer at least once each month with | 4289 |
the commission, at which time the director shall advise it | 4290 |
regarding the operation and administration of the lottery. The | 4291 |
director shall make available at the request of the commission all | 4292 |
documents, files, and other records pertaining to the operation | 4293 |
and administration of the lottery. The director shall prepare and | 4294 |
make available to the commission each month a complete and | 4295 |
accurate accounting of lottery revenues, prize money disbursements | 4296 |
and the cost of goods and services awarded as prizes, operating | 4297 |
expenses, and all other relevant financial information, including | 4298 |
an accounting of all transfers made from any lottery funds in the | 4299 |
custody of the treasurer of state to benefit education. | 4300 |
(H)(1) Pursuant to rules adopted by the commission under | 4304 |
section 3770.03 of the Revised Code, the director shall require | 4305 |
any lottery sales agents to either mail directly to the commission | 4306 |
or deposit to the credit of the state lottery fund, in banking | 4307 |
institutions designated by the treasurer of state, net proceeds | 4308 |
due the commission as determined by the director, and to file with | 4309 |
the director or the director's designee reports of their receipts | 4310 |
and transactions in the sale of lottery tickets in the form | 4311 |
required by the director. | 4312 |
Sec. 3770.05. (A) As used in this section, "person" means | 4348 |
any person, association, corporation, partnership, club, trust, | 4349 |
estate, society, receiver, trustee, person acting in a fiduciary | 4350 |
or representative capacity, instrumentality of the state or any of | 4351 |
its political subdivisions, or any other combination of | 4352 |
individuals meeting the requirements set forth in this section or | 4353 |
established by rule or order of the state lottery commission. | 4354 |
(F) The director of the state lottery commission shall | 4416 |
request the bureau of criminal identification and investigation, | 4417 |
the department of public safety, or any other state, local, or | 4418 |
federal agency to supply the director with the criminal records of | 4419 |
any applicant for a lottery sales agent license, and may | 4420 |
periodically request the criminal records of any person to whom a | 4421 |
lottery sales agent license has been issued. At or prior to the | 4422 |
time of making such a request, the director shall require an | 4423 |
applicant or licensee to obtain fingerprint impressions on | 4424 |
fingerprint cards prescribed by the superintendent of the bureau | 4425 |
of criminal identification and investigation at a qualified law | 4426 |
enforcement agency, and the director shall cause those fingerprint | 4427 |
cards to be forwarded to the bureau of criminal identification and | 4428 |
investigation, to the federal bureau of investigation, or to both | 4429 |
bureaus. The commission shall assume the cost of obtaining the | 4430 |
fingerprint cards. | 4431 |
(b) Prior to approval of the application, obtain a surety | 4446 |
bond in an amount the director determines by rule adopted under | 4447 |
Chapter 119. of the Revised Code or, alternatively, with the | 4448 |
director's approval, deposit the same amount into a dedicated | 4449 |
account for the benefit of the state lottery. The director also | 4450 |
may approve the obtaining of a surety bond to cover part of the | 4451 |
amount required, together with a dedicated account deposit to | 4452 |
cover the remainder of the amount required. The director also may | 4453 |
establish an alternative program or policy, with the approval of | 4454 |
the commission by rule adopted under Chapter 119. of the Revised | 4455 |
Code, that otherwise ensures the lottery's financial interests are | 4456 |
adequately protected. If such an alternative program or policy is | 4457 |
established, an applicant or lottery sales agent, subject to the | 4458 |
director's approval, may be permitted to participate in the | 4459 |
program or proceed under that policy in lieu of providing a surety | 4460 |
bond or dedicated amount. | 4461 |
A surety bond, dedicated account, other established program | 4467 |
or policy, or bothany combination of these resources, as | 4468 |
applicable, may be used to pay for the lottery sales agent's | 4469 |
failure to make prompt and accurate payments for lottery ticket | 4470 |
sales, for missing or stolen lottery tickets, for damage to | 4471 |
equipment or materials issued to the lottery sales agent, or to | 4472 |
pay for expenses the commission incurs in connection with the | 4473 |
lottery sales agent's license. | 4474 |
Before the commission renews a lottery sales agent license, | 4483 |
the lottery sales agent shall submit a renewal fee to the | 4484 |
commission, if one is required by rule adopted by the director | 4485 |
under Chapter 119. of the Revised Code and the permanent joint | 4486 |
committee on gaming and wagering reviews and the controlling board | 4487 |
approves the renewal fee. The renewal fee shall not exceed the | 4488 |
actual cost of administering the license renewal and processing | 4489 |
changes reflected in the renewal application. The renewal of the | 4490 |
license is effective for up toat least one year, but not more | 4491 |
than three years. | 4492 |
(3) A lottery sales agent license shall be complete, | 4493 |
accurate, and current at all times during the term of the license. | 4494 |
Any changes to an original license application or a renewal | 4495 |
application may subject the applicant or lottery sales agent, as | 4496 |
applicable, to paying an administrative fee that shall be in an | 4497 |
amount that the director determines by rule adopted under Chapter | 4498 |
119. of the Revised Code,that the permanent joint committee on | 4499 |
gaming and wagering reviews and that the controlling board | 4500 |
approves, and that shall not exceed the actual cost of | 4501 |
administering and processing the changes to an application. | 4502 |
(I) If a lottery sales agent's rental payments for the | 4511 |
lottery sales agent's premises are determined, in whole or in | 4512 |
part, by the amount of retail sales the lottery sales agent makes, | 4513 |
and if the rental agreement does not expressly provide that the | 4514 |
amount of those retail sales includes the amounts the lottery | 4515 |
sales agent receives from lottery ticket sales, only the amounts | 4516 |
the lottery sales agent receives as compensation from the state | 4517 |
lottery commission for selling lottery tickets shall be considered | 4518 |
to be amounts the lottery sales agent receives from the retail | 4519 |
sales the lottery sales agent makes, for the purpose of computing | 4520 |
the lottery sales agent's rental payments. | 4521 |
Sec. 3770.07. (A)(1) Except as provided in division (A)(2) | 4522 |
of this section, lottery prize awards shall be claimed by the | 4523 |
holder of the winning lottery ticketproduct, or by the executor | 4524 |
or administrator, or the trustee of a trust, of the estate of a | 4525 |
deceased holder of a winning lottery
ticketproduct, in a manner | 4526 |
to be determined by the state lottery commission, within one | 4527 |
hundred eighty days after the date on which the prize award was | 4528 |
announced if the lottery game is an online game, and within one | 4529 |
hundred eighty days after the close of the game if the lottery | 4530 |
game is an instant game. | 4531 |
NoAny lottery prize award with a value that meets or exceeds | 4532 |
five hundred ninety-nine dollarsthe reportable winnings amounts | 4533 |
set by 26 U.S.C. 6041, or a subsequent analogous section of the | 4534 |
Internal Revenue Code, shall not be claimed by or paid to any | 4535 |
person, as defined in section 1.59 of the Revised Code or as | 4536 |
defined by rule or order of the state lottery commission, until | 4537 |
the name, address, and social security number of each beneficial | 4538 |
owner of the prize award are disclosed todocumented for the | 4539 |
commission. Except when a beneficial owner otherwise consents in | 4540 |
writing, in the case of a claim for a lottery prize award made by | 4541 |
one or more beneficial owners using a trust, the name, address, | 4542 |
and social security number of each such beneficial owner in the | 4543 |
commission's records as a result of such a disclosure are | 4544 |
confidential and shall not be subject to inspection or copying | 4545 |
under section 149.43 of the Revised Code as a public record. | 4546 |
(4) The state lottery commission may share with other | 4568 |
governmental agencies the name, address, and social security | 4569 |
number of a beneficial owner disclosed to the commission under | 4570 |
division (A)(1) of this section, as authorized under sections | 4571 |
3770.071 and 3770.073 of the Revised Code. Any shared information | 4572 |
as disclosed pursuant to those sections that is made confidential | 4573 |
by division (A)(1) of this section remains confidential and shall | 4574 |
not be subject to inspection or copying under section 149.43 of | 4575 |
the Revised Code as a public record unless the applicable | 4576 |
beneficial owner otherwise provides written consent. | 4577 |
(B) If a prize winner, as defined in section 3770.10 of the | 4603 |
Revised Code, is under eighteen years of age, or is under some | 4604 |
other legal disability, and the prize money or the cost of goods | 4605 |
or services awarded as a prize exceeds one thousand dollars, the | 4606 |
director of the state lottery commission shall order that payment | 4607 |
be made to the order of the legal guardian of that prize winner. | 4608 |
If the amount of the prize money or the cost of goods or services | 4609 |
awarded as a prize is one thousand dollars or less, the director | 4610 |
may order that payment be made to the order of the adult member, | 4611 |
if any, of that prize winner's family legally responsible for the | 4612 |
care of that prize winner. | 4613 |
(D)(1) No right of any prize winner, as defined in section | 4617 |
3770.10 of the Revised Code, to a prize award shall be assignable | 4618 |
except as follows: when the payment is to be made to the executor | 4619 |
or administrator, or the trustee of a trust, of the estate of a | 4620 |
winning ticket holderprize winner; when the award of a prize is | 4621 |
disputed, any person may be awarded a prize award to which another | 4622 |
has claimed title, pursuant to the order of a court of competent | 4623 |
jurisdiction; when a person is awarded a prize award to which | 4624 |
another has claimed title, pursuant to the order of a federal | 4625 |
bankruptcy court under Title 11 of the United States Code; or as | 4626 |
provided in sections 3770.10 to 3770.14 of the Revised Code. | 4627 |
(2)(a) No right of any prize winner, as defined in section | 4628 |
3770.10 of the Revised Code, to a prize award with a remaining | 4629 |
unpaid balance of less than one hundred thousand dollars shall be | 4630 |
subject to garnishment, attachment, execution, withholding, or | 4631 |
deduction except as provided in sections 3119.80, 3119.81, | 4632 |
3121.02, 3121.03, and 3123.06 of the Revised Code or when the | 4633 |
director is to make a payment pursuant to section 3770.071 or | 4634 |
3770.073 of the Revised Code. | 4635 |
(b) No right of any prize winner, as defined in section | 4636 |
3770.10 of the Revised Code, to a prize award with an unpaid | 4637 |
balance of one hundred thousand dollars or more shall be subject | 4638 |
to garnishment, attachment, execution, withholding, or deduction | 4639 |
except as follows: as provided in sections 3119.80, 3119.81, | 4640 |
3121.02, 3121.03, and 3123.06 of the Revised Code; when the | 4641 |
director is to make a payment pursuant to section 3770.071 or | 4642 |
3770.073 of the Revised Code; or pursuant to the order of a court | 4643 |
of competent jurisdiction located in this state in a proceeding in | 4644 |
which the state lottery commission is a named party, in which case | 4645 |
the garnishment, attachment, execution, withholding, or deduction | 4646 |
pursuant to the order shall be subordinate to any payments to be | 4647 |
made pursuant to section 3119.80, 3119.81, 3121.02, 3121.03, | 4648 |
3123.06, 3770.071, or 3770.073 of the Revised Code. | 4649 |
(5) The state lottery commission shall adopt rules pursuant | 4662 |
to section 3770.03 of the Revised Code concerning the payment of | 4663 |
prize awards upon the death of a prize winner, as defined in | 4664 |
section 3770.10 of the Revised Code. Upon the death of a prize | 4665 |
winner, the remainder of the prize winner's prize award, to the | 4666 |
extent it is not subject to a transfer agreement under sections | 4667 |
3770.10 to 3770.14 of the Revised Code, may be paid to the | 4668 |
executor, administrator, or trustee in the form of a discounted | 4669 |
lump sum cash settlement. | 4670 |
(E) No lottery prize award shall be awarded to or for any | 4671 |
officer or employee of the state lottery commission, any officer | 4672 |
or employee of the auditor of state actively auditing, | 4673 |
coordinating and, or certifying commission drawings, or any blood | 4674 |
relative or spouse of such an officer or employee of the | 4675 |
commission or auditor of state living as a member of the officer's | 4676 |
or employee's household, nor shall any such officer, employee, | 4677 |
blood relative, or spouse attempt to claim a lottery prize award. | 4678 |
(G) Upon the payment of prize awards pursuant to a provision | 4682 |
of this section, other than a provision of division (D) of this | 4683 |
section, the director and the state lottery commission are | 4684 |
discharged from all further liability for their payment. | 4685 |
Installment payments of lottery prize awards shall be paid by | 4686 |
official check or warrant, and they shall be sent by mail delivery | 4687 |
to the prize winner's address within the United States or by | 4688 |
electronic funds transfer to an established bank account located | 4689 |
within the United States, or the prize winner may pick them up at | 4690 |
an office of the commission. | 4691 |
Sec. 3770.071. (A)(1) If the amount of the prize money or | 4692 |
the cost of goods or services awarded as a lottery prize award is | 4693 |
six hundred dollars or moremeets or exceeds the reportable | 4694 |
winnings amounts set by 26 U.S.C. 6041, or a subsequent analogous | 4695 |
section of the Internal Revenue Code, the director of the state | 4696 |
lottery commission or the director's designee shall require the | 4697 |
person entitled to the prize award to affirm in writing, under | 4698 |
oath,
or by electronic means, whether or not the person is in | 4699 |
default under a support order. The director or the director's | 4700 |
designee also may take any additional appropriate steps to | 4701 |
determine if the person entitled to the prize award is in default | 4702 |
under a support order. If the person entitled to the prize award | 4703 |
affirms that the person is in default under a support order, or if | 4704 |
the director or the director's designee determines that the person | 4705 |
is in default under a support order, the director or the | 4706 |
director's designee shall temporarily withhold payment of the | 4707 |
prize award and notify the child support enforcement agency that | 4708 |
administers the support order that the person is entitled to a | 4709 |
prize award, of the amount of the prize award, and, if the prize | 4710 |
award is to be paid in annual installments, of the number of | 4711 |
installments. | 4712 |
(2) Upon receipt of the notice from the director or the | 4713 |
director's designee, the child support enforcement agency shall | 4714 |
conduct an investigation to determine whether the person entitled | 4715 |
to the lottery prize award is subject to a final and enforceable | 4716 |
determination of default made under sections 3123.01 to 3123.07 of | 4717 |
the Revised Code. If the agency determines that the person is so | 4718 |
subject, it shall issue an intercept directive as described in | 4719 |
section 3123.89 of the Revised Code to the director at lottery | 4720 |
commission headquarters requiring the director or the director's | 4721 |
designee to deduct from any unpaid prize award or any annual | 4722 |
installment payment of an unpaid prize award, a specified amount | 4723 |
for support in satisfaction of the support order under which the | 4724 |
person is in default. To the extent possible, the amount specified | 4725 |
to be deducted under the intercept directive shall satisfy the | 4726 |
amount ordered for support in the support order under which the | 4727 |
person is in default. | 4728 |
A child support enforcement agency shall issue an intercept | 4729 |
directive within thirty days from the date the director or the | 4730 |
director's designee notifies the agency under division (A)(1) of | 4731 |
this section. Within thirty days after the date on which the | 4732 |
agency issues the intercept directive, the director or the | 4733 |
director's designee shall pay the amount specified in the | 4734 |
intercept directive to the office of child support in the | 4735 |
department of job and family services. But, if the prize award is | 4736 |
to be paid in annual installments, the director or the director's | 4737 |
designee, on the date the next installment payment is due, shall | 4738 |
deduct the amount specified in the intercept directive from that | 4739 |
installment and, if necessary, any subsequent annual installments, | 4740 |
at the time those installments become due and owing to the prize | 4741 |
winner, and pay the amount to the office of child support. | 4742 |
(c) For purposes of division (C)(1)(b) of this section, the | 4770 |
portion of any payment representing gain or income recognized by | 4771 |
the transferor shall be computed in accordance with the Internal | 4772 |
Revenue Code. The transferor shall prepare a written statement | 4773 |
setting forth that amount and sign the statement under penalty of | 4774 |
perjury. Within five days before the date on which the payment is | 4775 |
to be made, the transferor shall deliver the written statement to | 4776 |
the transferee and deliver a copy of the written statement to the | 4777 |
tax commissioner. If the transferee does not receive the written | 4778 |
statement by the time the payment is made, the transferee shall | 4779 |
withhold sixfour per cent of the entire amount of the payment. If | 4780 |
the tax commissioner notifies the transferee that the transferor | 4781 |
has erroneously computed the amount of gain or income recognized, | 4782 |
the transferee shall withhold sixfour per cent of the entire | 4783 |
amount of each payment to be made after the transferee receives | 4784 |
the notice. | 4785 |
(3) An employee of a corporation, limited liability company, | 4796 |
or business trust having control or supervision of or charged with | 4797 |
the responsibility of filing the report and making the payment | 4798 |
required by division (C) of this section and section 5747.062 of | 4799 |
the Revised Code, or an officer, member, manager, or trustee of a | 4800 |
corporation, limited liability company, or business trust who is | 4801 |
responsible for the execution of the corporation's, limited | 4802 |
liability company's, or business trust's fiscal responsibilities, | 4803 |
shall be personally liable for failure to file the report or pay | 4804 |
the amount due as required by division (C) of this section and | 4805 |
section 5747.062 of the Revised Code. The dissolution, | 4806 |
termination, or bankruptcy of a corporation, limited liability | 4807 |
company, or business trust does not discharge a responsible | 4808 |
officer's, member's, manager's, employee's, or trustee's liability | 4809 |
for a failure of the corporation, limited liability company, or | 4810 |
business trust to file returns or pay the amount due. | 4811 |
(4)(a) The tax commissioner may make an assessment against | 4812 |
any person listed in division (C)(1) or (3) of this section for | 4813 |
any deficiency for any period. Section 5747.13 of the Revised Code | 4814 |
shall apply with respect to issuing assessments, filing petitions | 4815 |
for reassessments, conducting hearings, issuing final | 4816 |
determinations, making the assessment final, and filing the entry | 4817 |
that makes the assessment final. Section 5717.02 of the Revised | 4818 |
Code shall apply to appeals of the commissioner's final decision | 4819 |
in connection with assessments issued pursuant to division (C)(4) | 4820 |
of this section. | 4821 |
(c) The assessment shall include interest at the rate per | 4829 |
annum prescribed by section 5703.47 of the Revised Code on | 4830 |
liability from the time the payment is due until the date of | 4831 |
assessment. Interest shall continue to accrue from the date of | 4832 |
assessment until the date the assessment is paid in full. Any | 4833 |
interest accruing subsequent to the date of the issuance of the | 4834 |
assessment shall be considered to be an additional deficiency for | 4835 |
which the tax commissioner may issue subsequent assessments. The | 4836 |
initial assessment and any subsequent assessments may include a | 4837 |
penalty in an amount not to exceed twice the applicable interest | 4838 |
charged under this division. | 4839 |
Sec. 3770.073. (A) If a person is entitled to a lottery | 4840 |
prize award and is indebted to the state for the payment of any | 4841 |
tax, workers' compensation premium, unemployment contribution, | 4842 |
payment in lieu of unemployment contribution, certified claim | 4843 |
under section 131.02 or 131.021 of the Revised Code, or is | 4844 |
indebted to a political subdivision that has a certified claim | 4845 |
under section 131.02 of the Revised Code, lottery sales receipts | 4846 |
held in trust on behalf of the state lottery commission as | 4847 |
described in division (G)(4) of section 3770.05 of the Revised | 4848 |
Code, or charge, penalty, or interest arising from these debts and | 4849 |
if the amount of the prize money or the cost of goods or services | 4850 |
awarded as a lottery prize award is five thousand dollars or more, | 4851 |
the director of the state lottery commission, or the director's | 4852 |
designee, shall do either of the following: | 4853 |
(B) The state lottery commission shall include, in | 4891 |
conjunction with the state racing commission, in any rules adopted | 4892 |
concerning video lottery terminals, the level of minimum | 4893 |
investments that must be made by video lottery terminal licensees | 4894 |
sales agents in the buildings, fixtures, equipment, | 4895 |
facilities-related preparation, and grounds at the facilities, | 4896 |
including temporary facilities, in which the terminals will be | 4897 |
located, along with any standards and timetables for such | 4898 |
investments. | 4899 |
(E) No license or excise tax or fee not in effect on the | 4911 |
effective date of this section shall be assessed upon or collected | 4912 |
from a video lottery terminal licenseesales agent by any county, | 4913 |
township, municipal corporation, school district, or other | 4914 |
political subdivision of the state that has authority to assess or | 4915 |
collect a tax or fee by reason of the video lottery terminal | 4916 |
related conduct authorized by section 3770.03 of the Revised Code. | 4917 |
This division does not prohibit the imposition of taxes under | 4918 |
Chapter 718. or 3769. of the Revised Code. | 4919 |
(D) The supreme court shall have exclusive, original | 4920 |
jurisdiction over any claim(F)(1) Any action asserting that this | 4921 |
section or section 3770.03 of the Revised Code or any portion of | 4922 |
those sections or any rule adopted under those sections violates | 4923 |
any provision of the Ohio Constitution, anyshall be brought in | 4924 |
the court of common pleas of Franklin county within ninety days | 4925 |
after the effective date of the amendment of this section by H.B. | 4926 |
386 of the 129th general assembly or within ninety days after the | 4927 |
effective day of any rule, as applicable. | 4928 |
(2) Any claim asserting that any action taken by the governor | 4929 |
or the lottery commission pursuant to those sections violates any | 4930 |
provision of the Ohio Constitution or any provision of the Revised | 4931 |
Code, or any claim asserting that any portion of this section | 4932 |
violates any provision of the Ohio Constitution. If any claim over | 4933 |
which the supreme court is granted exclusive, original | 4934 |
jurisdiction by this division is filed in any lower court, the | 4935 |
claim shall be dismissed by the court on the ground that the court | 4936 |
lacks jurisdiction to review itshall be brought in the court of | 4937 |
common pleas of Franklin county within sixty days after the action | 4938 |
is taken. | 4939 |
(G) The court of common pleas of Franklin county shall give | 4947 |
any claim filed under division (F)(1) or (2) of this section | 4948 |
priority over all other civil cases before the court, irrespective | 4949 |
of position on the court's calendar, and shall make a | 4950 |
determination on the claim expeditiously. A court of appeals shall | 4951 |
give any appeal from a final order issued in a case brought | 4952 |
pursuant to division (F) of this section priority over all other | 4953 |
civil cases before the court, irrespective of position on the | 4954 |
court's calendar, and shall make a determination on the appeal | 4955 |
expeditiously. | 4956 |
(D) Confidential information received by the commission from | 5006 |
another jurisdiction relating to a person who holds, held, or has | 5007 |
applied for a license under this chapter is confidential and not | 5008 |
subject to disclosure as a public record under section 149.43 of | 5009 |
the Revised Code. The commission may share the information | 5010 |
referenced in this division with, or disclose the information to, | 5011 |
the inspector general, any appropriate prosecuting authority, any | 5012 |
law enforcement agency, or any other appropriate governmental or | 5013 |
licensing agency, if the agency that receives the information | 5014 |
complies with the same requirements regarding confidentiality as | 5015 |
those with which the commission must comply. | 5016 |
The applicant shall complete a cover sheet for the | 5017 |
application on which the applicant shall disclose the applicant's | 5018 |
name, the business address of the lottery sales agent, management | 5019 |
company, holding company, or gaming-related vendor employing the | 5020 |
applicant, the business address and telephone number of such | 5021 |
employer, and the county, state, and country in which the | 5022 |
applicant's residence is located. | 5023 |
(E) "Casino gaming" means any type of slot machine or table | 5035 |
game wagering, using money, casino credit, or any representative | 5036 |
of value, authorized in any of the states of Indiana, Michigan, | 5037 |
Pennsylvania, and West Virginia as of January 1, 2009, and | 5038 |
includes slot machine and table game wagering subsequently | 5039 |
authorized by, but shall not be limited by, subsequent | 5040 |
restrictions placed on such wagering in such states. "Casino | 5041 |
gaming" does not include bingo, as authorized in Section 6 of | 5042 |
Article XV, Ohio Constitution and conducted as of January 1, 2009, | 5043 |
or horse racing where the pari-mutuel system of wagering is | 5044 |
conducted, as authorized under the laws of this state as of | 5045 |
January 1, 2009. | 5046 |
(F)(G) "Casino operator" means any person, trust, | 5050 |
corporation, partnership, limited partnership, association, | 5051 |
limited liability company, or other business enterprise that | 5052 |
directly or indirectly holds an ownership or leasehold interest in | 5053 |
a casino facility. "Casino operator" does not include an agency of | 5054 |
the state, any political subdivision of the state, any person, | 5055 |
trust, corporation, partnership, limited partnership, association, | 5056 |
limited liability company, or other business enterprise that may | 5057 |
have an interest in a casino facility, but who is legally or | 5058 |
contractually restricted from conducting casino gaming. | 5059 |
(H)(I) "Cheat" means to alter the result of a casino game, | 5065 |
the element of chance, the operation of a machine used in a casino | 5066 |
game, or the method of selection of criteria that determines (a) | 5067 |
the result of the casino game, (b) the amount or frequency of | 5068 |
payment in a casino game, (c) the value of a wagering instrument, | 5069 |
or (d) the value of a wagering credit. "Cheat" does not include an | 5070 |
individual who, without the assistance of another individual or | 5071 |
without the use of a physical aid or device of any kind, uses the | 5072 |
individual's own ability to keep track of the value of cards | 5073 |
played and uses predictions formed as a result of the tracking | 5074 |
information in the individual's playing and betting strategy. | 5075 |
(J)(L) "Gaming-related vendor" means any individual, | 5083 |
partnership, corporation, association, trust, or any other group | 5084 |
of individuals, however organized, who supplies gaming-related | 5085 |
equipment, goods, or services to a casino operator or management | 5086 |
company, that are directly related to or affect casino gaming | 5087 |
authorized under this chapter, including, but not limited to, the | 5088 |
manufacture, sale, distribution, or repair of slot machines and | 5089 |
table game equipment. | 5090 |
(M)(O) "Institutional investor" means any of the following | 5110 |
entities owning onefive per cent or less, or a percentage between | 5111 |
one and ten per cent as approved by the commission through a | 5112 |
waiver on a case-by-case basismore, but less than fifteen per | 5113 |
cent, of an ownership interest in a casino facility, casino | 5114 |
operator, management company, or holding company: a corporation, | 5115 |
bank, insurance company, pension fund or pension fund trust, | 5116 |
retirement fund, including funds administered by a public agency, | 5117 |
employees' profit-sharing fund or employees' profit-sharing trust, | 5118 |
any association engaged, as a substantial part of its business or | 5119 |
operations, in purchasing or holding securities, including a hedge | 5120 |
fund, mutual fund, or private equity fund, or any trust in respect | 5121 |
of which a bank is trustee or cotrustee, investment company | 5122 |
registered under the "Investment Company Act of 1940," 15 U.S.C. | 5123 |
80a-1 et seq., collective investment trust organized by banks | 5124 |
under Part Nine of the Rules of the Comptroller of the Currency, | 5125 |
closed-end investment trust, chartered or licensed life insurance | 5126 |
company or property and casualty insurance company, investment | 5127 |
advisor registered under the "Investment Advisors Act of 1940," 15 | 5128 |
U.S.C. 80 b-1 et seq., and such other persons as the commission | 5129 |
may reasonably determine to qualify as an institutional investor | 5130 |
for reasons consistent with this chapter, and that does not | 5131 |
exercise control over the affairs of a licensee and its ownership | 5132 |
interest in a licensee is for investment purposes only, as set | 5133 |
forth in division (E) of section 3772.10 of the Revised Code. | 5134 |
(3) A managerial employee of a person that has applied for or | 5151 |
holds a casino operator or gaming-related vendor license in Ohio, | 5152 |
or a managerial employee of a holding company that has control of | 5153 |
a person that has applied for or holds a casino operator or | 5154 |
gaming-related vendor license in Ohio, who performs the function | 5155 |
of principal executive officer, principal operating officer, | 5156 |
principal accounting officer, or an equivalent officer or other | 5157 |
person the commission determines to have the power to exercise | 5158 |
significant influence over decisions concerning any part of the | 5159 |
operation of such licensee. | 5160 |
(P)(R) "Majority ownership interest" in a license or in a | 5168 |
casino facility, as the case may be, means ownership of more than | 5169 |
fifty per cent of such license or casino facility, as the case may | 5170 |
be. For purposes of the foregoing, whether a majority ownership | 5171 |
interest is held in a license or in a casino facility, as the case | 5172 |
may be, shall be determined under the rules for constructive | 5173 |
ownership of stock provided in Treas. Reg. 1.409A-3(i)(5)(iii) as | 5174 |
in effect on January 1, 2009. | 5175 |
(S)(U) "Person" includes, but is not limited to, an | 5185 |
individual or a combination of individuals; a sole proprietorship, | 5186 |
a firm, a company, a joint venture, a partnership of any type, a | 5187 |
joint-stock company, a corporation of any type, a corporate | 5188 |
subsidiary of any type, a limited liability company, a business | 5189 |
trust, or any other business entity or organization; an assignee; | 5190 |
a receiver; a trustee in bankruptcy; an unincorporated | 5191 |
association, club, society, or other unincorporated entity or | 5192 |
organization; entities that are disregarded for federal income tax | 5193 |
purposes; and any other nongovernmental, artificial, legal entity | 5194 |
that is capable of engaging in business. | 5195 |
(V)(X) "Slot machine" means any mechanical, electrical, or | 5205 |
other device or machine which, upon insertion of a coin, token, | 5206 |
ticket, or similar object, or upon payment of any consideration, | 5207 |
is available to play or operate, the play or operation of which, | 5208 |
whether by reason of the skill of the operator or application of | 5209 |
the element of chance, or both, makes individual prize | 5210 |
determinations for individual participants in cash, premiums, | 5211 |
merchandise, tokens, or any thing of value, whether the payoff is | 5212 |
made automatically from the machine or in any other manner, but | 5213 |
does not include any device that is a skill-based amusement | 5214 |
machine, as defined in section 2915.01 of the Revised Code. | 5215 |
Sec. 3772.03. (A) To ensure the integrity of casino gaming, | 5228 |
the commission shall have authority to complete the functions of | 5229 |
licensing, regulating, investigating, and penalizing casino | 5230 |
operators, management companies, holding companies, key employees, | 5231 |
casino gaming employees, and gaming-related vendors. The | 5232 |
commission also shall have jurisdiction over all persons | 5233 |
participating in casino gaming authorized by Section 6(C) of | 5234 |
Article XV, Ohio Constitution, and this chapter. | 5235 |
(15) Establishing standards for provisional key employee | 5320 |
licenses for a person who is required to be licensed as a key | 5321 |
employee and is in exigent circumstances and standards for | 5322 |
provisional licenses for casino gaming employees who submit | 5323 |
complete applications and are compliant under an instant | 5324 |
background check. A provisional license shall be valid not longer | 5325 |
than three months. A provisional license may be renewed one time, | 5326 |
at the commission's discretion, for an additional three months. In | 5327 |
establishing standards with regard to instant background checks | 5328 |
the commission shall take notice of criminal records checks as | 5329 |
they are conducted under section 311.41 of the Revised Code using | 5330 |
electronic fingerprint reading devices. | 5331 |
(27) Prescribing, for institutional investors in or holding | 5370 |
companies of a casino operator, management company, holding | 5371 |
company, or gaming-related vendor that fall below the threshold | 5372 |
needed to be considered an institutional investor or a holding | 5373 |
company, standards regarding what any employees, members, or | 5374 |
owners of those investors or holding companies may do and shall | 5375 |
not do in relation to casino facilities and casino gaming in this | 5376 |
state, which standards shall rationally relate to the need to | 5377 |
proscribe conduct that is inconsistent with passive institutional | 5378 |
investment status; | 5379 |
(J) The commission shall submit a written annual report with | 5420 |
the governor, president and minority leader of the senate, speaker | 5421 |
and minority leader of the house of representatives, and joint | 5422 |
committee on gaming and wagering before the first day of September | 5423 |
each year. The annual report shall include a statement describing | 5424 |
the receipts and disbursements of the commission, relevant | 5425 |
financial data regarding casino gaming, including gross revenues | 5426 |
and disbursements made under this chapter, actions taken by the | 5427 |
commission, an update on casino operators', management companies', | 5428 |
and holding companies' compulsive and problem gambling plans and | 5429 |
the voluntary exclusion program and list, and any additional | 5430 |
information that the commission considers useful or that the | 5431 |
governor, president or minority leader of the senate, speaker or | 5432 |
minority leader of the house of representatives, or joint | 5433 |
committee on gaming and wagering requests. | 5434 |
Sec. 3772.032. (A) The permanent joint committee on gaming | 5439 |
and wagering is established. The committee consists of six | 5440 |
members. The speaker of the house of representatives shall appoint | 5441 |
to the committee three members of the house of representatives and | 5442 |
the president of the senate shall appoint to the committee three | 5443 |
members of the senate. Not more than two members appointed from | 5444 |
each chamber may be members of the same political party. The | 5445 |
chairperson shall be from the opposite house as the chairperson of | 5446 |
the joint committee on agency rule review. If the chairperson is | 5447 |
to be from the house of representatives, the speaker of the house | 5448 |
of representatives shall designate a member as the chairperson and | 5449 |
the president of the senate shall designate a member as the | 5450 |
vice-chairperson. If the chairperson is to be from the senate, the | 5451 |
president of the senate shall designate a member as the | 5452 |
chairperson and the speaker of the house of representatives shall | 5453 |
designate a member as the vice-chairperson. | 5454 |
Sec. 3772.04. (A)(1) If, as the result of an investigation, | 5480 |
the commission concludes that a license or finding required by | 5481 |
this chapter should be limited, conditioned, or restricted, or | 5482 |
suspended,or revoked, denied, or not renewed, the commission | 5483 |
shall conductmay, and if so requested by a licensee or applicant, | 5484 |
shall, conduct a hearing in an adjudication under Chapter 119. of | 5485 |
the Revised Code. After notice and opportunity for a hearing, the | 5486 |
commission may limit, condition, restrict, suspend, revoke, deny, | 5487 |
or not renew a license under rules adopted by the commission. The | 5488 |
commission may reopen a licensing adjudication at any time. | 5489 |
(C) In(D)(1) For the purpose of conducting the hearing in an | 5574 |
adjudication under division (A) of this section, or in the | 5575 |
discharge of any duties imposed by this chapter, the commission | 5576 |
may require that testimony be given under oath and administer such | 5577 |
oath, issue subpoenas compelling the attendance of witnesses and | 5578 |
the production of any papers, books, and accounts, directed to the | 5579 |
sheriffs of the counties where such witnesses or papers, books, | 5580 |
and accounts are found and cause the deposition of any witness. In | 5581 |
The subpoenas shall be served and returned in the same manner as | 5582 |
subpoenas in criminal cases are served and returned. The fees of | 5583 |
sheriffs shall be the same as those allowed by the court of common | 5584 |
pleas in criminal cases. | 5585 |
(G) Notwithstanding anything to the contrary in this chapter, | 5610 |
and except with respect to a casino operator, management company, | 5611 |
or holding company, the executive director may issue an emergency | 5612 |
order for the suspension, limitation, or conditioning of any | 5613 |
license, registration, approval, or certificate issued, approved, | 5614 |
granted, or otherwise authorized by the commission under Chapter | 5615 |
3772. of the Revised Code or the rules adopted thereunder, | 5616 |
requiring the inclusion of persons on the commission's exclusion | 5617 |
list provided for under section 3772.031 of the Revised Code and | 5618 |
the rules adopted thereunder, and requiring a casino facility not | 5619 |
to pay a licensee, registrant, or approved or certified person any | 5620 |
remuneration for services or any share of profits, income, or | 5621 |
accruals on that person's investment in the casino facility. | 5622 |
The appointing or licensing authority shall providemake | 5693 |
available to each person of whom a criminal records check is | 5694 |
required a copy of the form and the standard fingerprint | 5695 |
impression sheet prescribed under divisions (C)(1) and (2) of | 5696 |
section 109.572 of the Revised Code. The person shall complete the | 5697 |
form and impression sheet and return them toas directed by the | 5698 |
appointing or licensing authority. If a person fails to complete | 5699 |
and return the form and impression sheet within a reasonable time, | 5700 |
the person is ineligible to be appointed or licensed or to | 5701 |
continue in the appointment or licensure. | 5702 |
The appointing or licensing authority shall forwardcause the | 5703 |
completed form and impression sheet to be forwarded to the | 5704 |
superintendent of the bureau of criminal identification and | 5705 |
investigation. The appointing or licensing authority shall request | 5706 |
the superintendent also to obtain information from the federal | 5707 |
bureau of investigation, including fingerprint-based checks of the | 5708 |
national crime information databases, and from other states and | 5709 |
the federal government under the national crime prevention and | 5710 |
privacy compact as part of the criminal records check. | 5711 |
The commission shall pay the fee the bureau of criminal | 5712 |
identification and investigation charges forFor all criminal | 5713 |
records checks conducted under this section. An, the applicant for | 5714 |
a casino operator, management company, holding company, or | 5715 |
gaming-related vendor, key employee, or casino gaming employee | 5716 |
license shall reimburse the commission for the amount ofpay the | 5717 |
fee
paid on the applicant's behalfcharged by the bureau of | 5718 |
criminal identification and investigation or by a vendor approved | 5719 |
by the bureau to conduct a criminal records check based on the | 5720 |
applicant's fingerprints in accordance with division (A)(15) of | 5721 |
section 109.572 of the Revised Code. AnIf the applicant for a key | 5722 |
employee or casino gaming employee license shall reimburse the | 5723 |
commission for the amount of the fee paid on the applicant's | 5724 |
behalf, unless the applicant is applying at the request of a | 5725 |
casino operator or, management company, in which caseholding | 5726 |
company, or gaming-related vendor, the casino operator or, | 5727 |
management company, holding company, or gaming-related vendor | 5728 |
shall reimburse the commissionpay the fee charged for all | 5729 |
criminal records checks conducted under this section. | 5730 |
The appointing or licensing authority shall review the | 5731 |
results of a criminal records check. An appointee for a commission | 5732 |
member shall forward the results of the criminal records check to | 5733 |
the president of the senate before the senate advises and consents | 5734 |
to the appointment of the commission member. The appointing or | 5735 |
licensing authority shall not appoint or license or retain the | 5736 |
appointment or licensure of a person a criminal records check | 5737 |
discloses has been convicted of or has pleaded guilty or no | 5738 |
contest to a disqualifying offense. A "disqualifying offense" | 5739 |
means any gambling offense, any theft offense, any offense having | 5740 |
an element of fraud or misrepresentation, any offense having an | 5741 |
element of moral turpitude, and any felony not otherwise included | 5742 |
in the foregoing list, except as otherwise provided in section | 5743 |
3772.10 of the Revised Code. | 5744 |
The report of a criminal records check is not a public record | 5745 |
that is open to public inspection and copying. The commission | 5746 |
shall not make the report available to any person other than the | 5747 |
person who was the subject of the criminal records check; an | 5748 |
appointing or licensing authority; a member, the executive | 5749 |
director, or an employee of the commission; or any court or | 5750 |
agency, including a hearing examiner, in a judicial or | 5751 |
administrative proceeding relating to the person's employment with | 5752 |
the entity requesting the criminal records check in which the | 5753 |
criminal records check is relevantor application for a license | 5754 |
under this chapter. | 5755 |
Sec. 3772.091. (A) No license issued under this chapter is | 5756 |
transferable. NewExcept as provided in division (B) of this | 5757 |
section, new majority ownership interest or control of a licensee | 5758 |
shall require a new license. The commission may reopen a licensing | 5759 |
investigation at any time. A significant change in or transfer of | 5760 |
control, as determined by the commission, shall require the filing | 5761 |
of an application for a new license and submission of a license | 5762 |
fee with the commission before any such change or transfer of | 5763 |
control is approved. A change in or transfer of control to an | 5764 |
immediate family member is not considered a significant change | 5765 |
under this section. | 5766 |
(B) All applicants for a license under this chapter shall | 5838 |
establish their suitability for a license by clear and convincing | 5839 |
evidence. If the commission determines that a person is eligible | 5840 |
under this chapter to be issued a license as a casino operator, | 5841 |
management company, holding company, key employee, casino gaming | 5842 |
employee, or gaming-related vendor, the commission shall issue | 5843 |
such license for not more than three years, as determined by | 5844 |
commission rule, if all other requirements of this chapter have | 5845 |
been satisfied. | 5846 |
(D)(1) The commission shall investigate the qualifications of | 5869 |
each applicant under this chapter before any license is issued and | 5870 |
before any finding with regard to acts or transactions for which | 5871 |
commission approval is required is made. The commission shall | 5872 |
continue to observe the conduct of all licensees and all other | 5873 |
persons having a material involvement directly or indirectly with | 5874 |
a casino operator, management company, or holding company to | 5875 |
ensure that licenses are not issued to or held by, or that there | 5876 |
is not any material involvement with a casino operator, management | 5877 |
company, or holding company by, an unqualified, disqualified, or | 5878 |
unsuitable person or a person whose operations are conducted in an | 5879 |
unsuitable manner or in unsuitable or prohibited places or | 5880 |
locations. | 5881 |
(5) If the commission finds an institutional investor to be | 5926 |
unsuitable or unqualified, the commission shall so notify the | 5927 |
investor and the casino operator, holding company, management | 5928 |
company, or gaming-related vendor licensee in which the investor | 5929 |
invested. The commission shall allow the investor and the licensee | 5930 |
a reasonable amount of time, as specified by the commission on a | 5931 |
case-by-case basis, to cure the conditions that caused the | 5932 |
commission to find the investor unsuitable or unqualified. If | 5933 |
during the specified period of time the investor or the licensee | 5934 |
does not or cannot cure the conditions that caused the commission | 5935 |
to find the investor unsuitable or unqualified, the commission may | 5936 |
allow the investor or licensee more time to cure the conditions or | 5937 |
the commission may begin proceedings to deny, suspend, or revoke | 5938 |
the license of the casino operator, holding company, management | 5939 |
company, or gaming-related vendor in which the investor invested | 5940 |
or to deny any of the same the renewal of any such license. | 5941 |
(F) Information provided on the application shall be used as | 5946 |
a basis for a thorough background investigation of each applicant. | 5947 |
A false or incomplete application is cause for denial of a license | 5948 |
by the commission. All applicants and licensees shall consent to | 5949 |
inspections, searches, and seizures and to the disclosure to the | 5950 |
commission and its agents of confidential records, including tax | 5951 |
records, held by any federal, state, or local agency, credit | 5952 |
bureau, or financial institution and to provide handwriting | 5953 |
exemplars, photographs, fingerprints, and information as | 5954 |
authorized in this chapter and in rules adopted by the commission. | 5955 |
(D)(E) Each application for a key employee license shall be | 5977 |
on a form prescribed by the commission and shall contain all | 5978 |
information required by the commission. The applicant shall set | 5979 |
forth in the application if the applicant has been issued prior | 5980 |
gambling-related licenses; if the applicant has been licensed in | 5981 |
any other state under any other name, and, if so, the name under | 5982 |
which the license was issued and the applicant's age at the time | 5983 |
the license was issued; any criminal conviction the applicant has | 5984 |
had; and if a permit or license issued to the applicant in any | 5985 |
other state has been suspended, restricted, or revoked, and, if | 5986 |
so, the cause and the duration of each action. The applicant also | 5987 |
shall complete a cover sheet for the application on which the | 5988 |
applicant shall disclose the applicant's name, the business | 5989 |
address of the casino operator, management company, holding | 5990 |
company, or gaming-related vendor employing the applicant, the | 5991 |
business address and telephone number of such employer, and the | 5992 |
county, state, and country in which the applicant's residence is | 5993 |
located. | 5994 |
(2) A casino operator, management company, or holding company | 6017 |
shall not pay to a person whose employment is terminated under | 6018 |
division (F)(G)(1) of this section, any remuneration for any | 6019 |
services performed in any capacity in which the person is required | 6020 |
to be licensed, except for amounts due for services rendered | 6021 |
before notice was received under that division. A contract or | 6022 |
other agreement for personal services or for the conduct of any | 6023 |
casino gaming at a casino facility between a casino operator, | 6024 |
management company, or holding company and a person whose | 6025 |
employment is terminated under division (F)(G)(1) of this section | 6026 |
may be terminated by the casino operator, management company, or | 6027 |
holding company without further liability on the part of the | 6028 |
casino operator, management company, or holding company. Any such | 6029 |
contract or other agreement is deemed to include a term | 6030 |
authorizing its termination without further liability on the part | 6031 |
of the casino operator, management company, or holding company | 6032 |
upon receiving notice under division (F)(G)(1) of this section. | 6033 |
That a contract or other agreement does not expressly include such | 6034 |
a term is not a defense in any action brought to terminate the | 6035 |
contract or other agreement, and is not grounds for relief in any | 6036 |
action brought questioning termination of the contract or other | 6037 |
agreement. | 6038 |
(3) A casino operator, management company, or holding | 6039 |
company, without having obtained the prior approval of the | 6040 |
commission, shall not enter into any contract or other agreement | 6041 |
with a person who has been found unsuitable, who has been denied a | 6042 |
license, or whose license has been revoked under division | 6043 |
(F)(G)(1) of this section, or with any business enterprise under | 6044 |
the control of such a person, after the date on which the casino | 6045 |
operator, management company, or holding company receives notice | 6046 |
under that division. | 6047 |
(D) The individual's name, the individual's place of | 6107 |
employment, the individual's job title, and the individual's | 6108 |
gaming experience that is provided for an individual who holds, | 6109 |
held, or has applied for a license under this chapter is not | 6110 |
confidential. The reason for denial or revocation of a license or | 6111 |
for disciplinary action against the individual and information | 6112 |
submitted by the individual for a felony waiver request is not | 6113 |
confidential. The cover sheet completed by an applicant for a key | 6114 |
employee license under section 3772.13 of the Revised Code is not | 6115 |
confidential. | 6116 |
(E) Confidential information received by the commission from | 6120 |
another jurisdiction relating to a person who holds, held, or has | 6121 |
applied for a license under this chapter is confidential and not | 6122 |
subject to disclosure as a public record under section 149.43 of | 6123 |
the Revised Code. The commission may share the information | 6124 |
referenced in this division with, or disclose the information to, | 6125 |
the inspector general, any appropriate prosecuting authority, any | 6126 |
law enforcement agency, or any other appropriate governmental or | 6127 |
licensing agency, if the agency that receives the information | 6128 |
complies with the same requirements regarding confidentiality as | 6129 |
those with which the commission must comply. | 6130 |
(B) New casino operator, management company, and holding | 6138 |
company license and renewal license fees shall be set by rule, | 6139 |
subject to the review of the joint committee on gaming and | 6140 |
wagering. If an applicant for a license as a management company or | 6141 |
holding company is related through a joint venture or controlled | 6142 |
by or under common control with another applicant for a license as | 6143 |
a casino operator, management company, or holding company for the | 6144 |
same casino facility and the applicant for a license as a | 6145 |
management company or holding company was reviewed for suitability | 6146 |
as part of the investigation of the casino operator, only one | 6147 |
license fee shall be assessed against both applicants for that | 6148 |
casino facility. | 6149 |
(B)(C) The fee to obtain an application for a casino | 6150 |
operator, management company, or holding company license shall be | 6151 |
one million five hundred thousand dollars per application. The | 6152 |
application fee for a casino operator, management company, or | 6153 |
holding company license may be increased to the extent that the | 6154 |
actual review and investigation costs relating to an applicant | 6155 |
exceed the application fee set forth in this division. If an | 6156 |
applicant for a license as a management company or holding company | 6157 |
is related through a joint venture or controlled by or under | 6158 |
common control with another applicant for a license as a casino | 6159 |
operator, management company, or holding company for the same | 6160 |
casino facility, with the exception of actual costs of the review | 6161 |
and investigation of the additional applicant, only one | 6162 |
application fee shall be required of such applicants for that | 6163 |
casino facility. The application fee shall be deposited into the | 6164 |
casino control commission fund. The application fee is | 6165 |
nonrefundable. | 6166 |
(C) Notwithstanding divisions (A) and (B) of this section, a | 6204 |
licensed casino operator may enter into one or more debt | 6205 |
transactions with affiliated companies provided the aggregate | 6206 |
amount of all such debt transactions at any one time does not | 6207 |
exceed ten million dollars. When a licensed casino operator | 6208 |
intends to enter into such a debt transaction with an affiliated | 6209 |
company, the licensed casino operator shall provide immediate | 6210 |
notification, in writing, to the commission. The commission is | 6211 |
entitled to require prior approval of the debt transaction if the | 6212 |
commission provides notice to the licensed casino operator within | 6213 |
seven days after receiving the notification. In determining | 6214 |
whether to approve such a debt transaction, the commission may | 6215 |
require the licensed casino operator to submit the information | 6216 |
specified in division (A) of this section. The commission may | 6217 |
adopt rules governing its review and approval of such debt | 6218 |
transactions. For the purposes of this division, "affiliated | 6219 |
companies" means any holding company or institutional investor or | 6220 |
any individual, partnership, corporation, association, trust, or | 6221 |
any other group of individuals, however organized, which directly | 6222 |
or indirectly owns, has the power or right to control, or holds | 6223 |
with the power to vote, an ownership interest in a licensed casino | 6224 |
operator. | 6225 |
Sec. 3772.99. (A) The commission shall levy and collect | 6226 |
penalties for noncriminal violations of this chapter. Noncriminal | 6227 |
violations include using the term "casino" in any advertisement in | 6228 |
regard to a facility operating video lottery terminals, as defined | 6229 |
in section 3770.21 of the Revised Code, in this state. But | 6230 |
penalties for the use of the term "casino" shall not be levied | 6231 |
against and collected from a person operating such a facility that | 6232 |
used the term "casino" in any advertisement before November 3, | 6233 |
2009. Moneys collected from such penalty levies shall be credited | 6234 |
to the general revenue fund. | 6235 |
(1) Offers, promises, or gives anything of value or benefit | 6272 |
to a person who is connected with the casino operator, management | 6273 |
company, holding company, or gaming-related vendor, including | 6274 |
their officers and employees, under an agreement to influence or | 6275 |
with the intent to influence the actions of the person to whom the | 6276 |
offer, promise, or gift was made in order to affect or attempt to | 6277 |
affect the outcome of a casino game or an official action of a | 6278 |
commission member; | 6279 |
(12)(10) Possesses a key or device designed for opening, | 6317 |
entering, or affecting the operation of a casino game, drop box, | 6318 |
or an electronic or a mechanical device connected with the casino | 6319 |
game or removing coins, tokens, chips, or other contents of a | 6320 |
casino game. This division does not apply to a casino operator, | 6321 |
management company, or gaming-related vendor or their agents and | 6322 |
employees in the course of agency or employment. | 6323 |
(1) Offers, promises, or gives anything of value or benefit | 6340 |
to a person who is connected with the casino operator, management | 6341 |
company, holding company, or gaming-related vendor, including | 6342 |
their officers and employees, under an agreement to influence or | 6343 |
with the intent to influence the actions of the person to whom the | 6344 |
offer, promise, or gift was made in order to affect or attempt to | 6345 |
affect the outcome of a casino game or an official action of a | 6346 |
commission member, agent, or employee; | 6347 |
(2) Solicits, accepts, or receives a promise of anything of | 6348 |
value or benefit while the person is connected with a casino, | 6349 |
including an officer or employee of a casino operator, management | 6350 |
company, or gaming-related vendor, under an agreement to influence | 6351 |
or with the intent to influence the actions of the person to | 6352 |
affect or attempt to affect the outcome of a casino game or an | 6353 |
official action of a commission member, agent, or employee; | 6354 |
Sec. 4301.03. The liquor control commission may adopt and | 6358 |
promulgate, repeal, rescind, and amend, in the manner required by | 6359 |
this section, rules, standards, requirements, and orders necessary | 6360 |
to carry out this chapter and Chapter 4303. of the Revised Code, | 6361 |
but all rules of the board of liquor control that were in effect | 6362 |
immediately prior to April 17, 1963, shall remain in full force | 6363 |
and effect as rules of the liquor control commission until and | 6364 |
unless amended or repealed by the liquor control commission. The | 6365 |
rules of the commission may include the following: | 6366 |
(B) Rules and orders providing in detail for the conduct of | 6372 |
any retail business authorized under permits issued pursuant to | 6373 |
this chapter and Chapter 4303. of the Revised Code, with a view to | 6374 |
ensuring compliance with those chapters and laws relative to them, | 6375 |
and the maintenance of public decency, sobriety, and good order in | 6376 |
any place licensed under the permits. No rule or order shall | 6377 |
prohibit the operation of video lottery terminal games at a | 6378 |
commercial race track where live horse racing and simulcasting are | 6379 |
conducted in accordance with Chapter 3769. of the Revised Code or | 6380 |
the sale of lottery tickets issued pursuant to Chapter 3770. of | 6381 |
the Revised Code by any retail business authorized under permits | 6382 |
issued pursuant to that chapter. | 6383 |
No rule or order shall prohibit pari-mutuel wagering on | 6384 |
simulcast horse races at a satellite facility that has been issued | 6385 |
a D liquor permit under Chapter 4303. of the Revised Code. No rule | 6386 |
or order shall prohibit a charitable organization that holds a D-4 | 6387 |
permit from selling or serving beer or intoxicating liquor under | 6388 |
its permit in a portion of its premises merely because that | 6389 |
portion of its premises is used at other times for the conduct of | 6390 |
a bingo game, as described in division (S)(O) of section 2915.01 | 6391 |
of the Revised Code. However, such an organization shall not sell | 6392 |
or serve beer or intoxicating liquor or permit beer or | 6393 |
intoxicating liquor to be consumed or seen in the same location in | 6394 |
its premises where a bingo game, as described in division | 6395 |
(S)(O)(1) of section 2915.01 of the Revised Code, is being | 6396 |
conducted while the game is being conducted. As used in this | 6397 |
division, "charitable organization" has the same meaning as in | 6398 |
division (H) of section 2915.01 of the Revised Code. No rule or | 6399 |
order pertaining to visibility into the premises of a permit | 6400 |
holder after the legal hours of sale shall be adopted or | 6401 |
maintained by the commission. | 6402 |
(D) Rules determining the nature, form, and capacity of all | 6407 |
packages and bottles to be used for containing beer or | 6408 |
intoxicating liquor, except for spirituous liquor to be kept or | 6409 |
sold, governing the form of all seals and labels to be used on | 6410 |
those packages and bottles, and requiring the label on every | 6411 |
package, bottle, and container to state the ingredients in the | 6412 |
contents and, except on beer, the terms of weight, volume, or | 6413 |
proof spirits, and whether the same is beer, wine, alcohol, or any | 6414 |
intoxicating liquor except for spirituous liquor; | 6415 |
(I) Rules requiring permit holders buying beer to pay and | 6432 |
permit holders selling beer to collect minimum cash deposits for | 6433 |
kegs, cases, bottles, or other returnable containers of the beer; | 6434 |
requiring the repayment, or credit, of the minimum cash deposit | 6435 |
charges upon the return of the empty containers; and requiring the | 6436 |
posting of such form of indemnity or such other conditions with | 6437 |
respect to the charging, collection, and repayment of minimum cash | 6438 |
deposit charges for returnable containers of beer as are necessary | 6439 |
to ensure the return of the empty containers or the repayment upon | 6440 |
that return of the minimum cash deposits paid; | 6441 |
Every rule, standard, requirement, or order of the commission | 6446 |
and every repeal, amendment, or rescission of them shall be posted | 6447 |
for public inspection in the principal office of the commission | 6448 |
and the principal office of the division of liquor control, and a | 6449 |
certified copy of them shall be filed in the office of the | 6450 |
secretary of state. An order applying only to persons named in it | 6451 |
shall be served on the persons affected by personal delivery of a | 6452 |
certified copy, or by mailing a certified copy to each person | 6453 |
affected by it or, in the case of a corporation, to any officer or | 6454 |
agent of the corporation upon whom a service of summons may be | 6455 |
served in a civil action. The posting and filing required by this | 6456 |
section constitutes sufficient notice to all persons affected by | 6457 |
such rule or order which is not required to be served. General | 6458 |
rules of the commission promulgated pursuant to this section shall | 6459 |
be published in the manner the commission determines. | 6460 |
(B) No rule or order of the division or commission shall | 6488 |
prohibit a charitable organization that holds a D-4 permit from | 6489 |
selling or serving beer or intoxicating liquor under its permit in | 6490 |
a portion of its premises merely because that portion of its | 6491 |
premises is used at other times for the conduct of a bingo game as | 6492 |
described in division (S)(O)(1) of section 2915.01 of the Revised | 6493 |
Code. However, such an organization shall not sell or serve beer | 6494 |
or intoxicating liquor or permit beer or intoxicating liquor to be | 6495 |
consumed or seen in the same location in its premises where a | 6496 |
bingo game as described in division (S)(O)(1) of section 2915.01 | 6497 |
of the Revised Code is being conducted while the game is being | 6498 |
conducted. As used in this division, "charitable organization" has | 6499 |
the same meaning as in division (H) of section 2915.01 of the | 6500 |
Revised Code. | 6501 |
Sec. 5703.21. (A) Except as provided in divisions (B) and | 6509 |
(C) of this section, no agent of the department of taxation, | 6510 |
except in the agent's report to the department or when called on | 6511 |
to testify in any court or proceeding, shall divulge any | 6512 |
information acquired by the agent as to the transactions, | 6513 |
property, or business of any person while acting or claiming to | 6514 |
act under orders of the department. Whoever violates this | 6515 |
provision shall thereafter be disqualified from acting as an | 6516 |
officer or employee or in any other capacity under appointment or | 6517 |
employment of the department. | 6518 |
(B)(1) For purposes of an audit pursuant to section 117.15 of | 6519 |
the Revised Code, or an audit of the department pursuant to | 6520 |
Chapter 117. of the Revised Code, or an audit, pursuant to that | 6521 |
chapter, the objective of which is to express an opinion on a | 6522 |
financial report or statement prepared or issued pursuant to | 6523 |
division (A)(7) or (9) of section 126.21 of the Revised Code, the | 6524 |
officers and employees of the auditor of state charged with | 6525 |
conducting the audit shall have access to and the right to examine | 6526 |
any state tax returns and state tax return information in the | 6527 |
possession of the department to the extent that the access and | 6528 |
examination are necessary for purposes of the audit. Any | 6529 |
information acquired as the result of that access and examination | 6530 |
shall not be divulged for any purpose other than as required for | 6531 |
the audit or unless the officers and employees are required to | 6532 |
testify in a court or proceeding under compulsion of legal | 6533 |
process. Whoever violates this provision shall thereafter be | 6534 |
disqualified from acting as an officer or employee or in any other | 6535 |
capacity under appointment or employment of the auditor of state. | 6536 |
(2) For purposes of an internal audit pursuant to section | 6537 |
126.45 of the Revised Code, the officers and employees of the | 6538 |
office of internal auditing in the office of budget and management | 6539 |
charged with conducting the internal audit shall have access to | 6540 |
and the right to examine any state tax returns and state tax | 6541 |
return information in the possession of the department to the | 6542 |
extent that the access and examination are necessary for purposes | 6543 |
of the internal audit. Any information acquired as the result of | 6544 |
that access and examination shall not be divulged for any purpose | 6545 |
other than as required for the internal audit or unless the | 6546 |
officers and employees are required to testify in a court or | 6547 |
proceeding under compulsion of legal process. Whoever violates | 6548 |
this provision shall thereafter be disqualified from acting as an | 6549 |
officer or employee or in any other capacity under appointment or | 6550 |
employment of the office of internal auditing. | 6551 |
(7) Providing information regarding the name, account number, | 6586 |
or business address of a holder of a vendor's license issued | 6587 |
pursuant to section 5739.17 of the Revised Code, a holder of a | 6588 |
direct payment permit issued pursuant to section 5739.031 of the | 6589 |
Revised Code, or a seller having a use tax account maintained | 6590 |
pursuant to section 5741.17 of the Revised Code, or information | 6591 |
regarding the active or inactive status of a vendor's license, | 6592 |
direct payment permit, or seller's use tax account; | 6593 |
(3) On or before the thirty-first day of January of each | 6646 |
year, the state lottery commission, and each transferee required | 6647 |
to deduct and withhold amounts pursuant to section 3770.072 of the | 6648 |
Revised Code, shall file with the commissioner an annual return, | 6649 |
in the form prescribed by the tax commissioner, indicating the | 6650 |
total amount deducted and withheld pursuant to this section or | 6651 |
section 3770.072 of the Revised Code during the preceding calendar | 6652 |
year. At the time of filing that return, the state lottery | 6653 |
commission or transferee shall remit any amount deducted and | 6654 |
withheld during the preceding calendar year that was not | 6655 |
previously remitted. | 6656 |
Amounts withheld pursuant to this section or section 3770.072 | 6667 |
of the Revised Code shall be
treatedallowed as a credit against | 6668 |
payment of the tax imposed pursuant to section 5747.02 of the | 6669 |
Revised Code upon the lottery prize award recipient, upon a | 6670 |
beneficiary of such a recipient, or upon any investor in such a | 6671 |
recipient if the recipient is a pass-through entity or disregarded | 6672 |
entity, and shall be treated as taxes paid by the recipient, | 6673 |
beneficiary, or investor on the date on which those amounts are | 6674 |
deducted and withheldfor purposes of section 5747.09 of the | 6675 |
Revised Code. The credit is a refundable credit and shall be | 6676 |
claimed in the order required under section 5747.98 of the Revised | 6677 |
Code. The credit is available to the recipient, beneficiary, or | 6678 |
investor even if the commission or transferee does not remit to | 6679 |
the tax commissioner the amount withheld. | 6680 |
Amounts withheld pursuant to this section or section 3770.072 | 6684 |
of the Revised Code shall be treated as a credit against the tax | 6685 |
imposed pursuant to section 5733.06 of the Revised Code for the | 6686 |
tax year immediately following the date on which those amounts are | 6687 |
deducted and withheld, upon the lottery prize award recipient, | 6688 |
upon a beneficiary of such a recipient, or upon an investor in | 6689 |
such a recipient if the recipient is a pass-through entity or | 6690 |
disregarded entity, and shall be treated as paid by the recipient, | 6691 |
beneficiary, or investor on the date on which those amounts are | 6692 |
deducted and withheld. The credit is a refundable credit and shall | 6693 |
be claimed in the order required under section 5733.98 of the | 6694 |
Revised Code. The credit is available to the recipient, | 6695 |
beneficiary, or investor even if the commission or transferee does | 6696 |
not remit to the tax commissioner the amount withheld. | 6697 |
Sec. 5747.063. (A)(1) If a person's winnings at a casino | 6707 |
facility are an amount for which reporting to the internal revenue | 6708 |
service of the amount is required by 26 U.S.C.section 6041 or a | 6709 |
subsequent, analogous section of the Internal Revenue Code, as | 6710 |
amended the casino operator shall deduct and withhold Ohio income | 6711 |
tax from the person's winnings at a rate of sixfour per cent of | 6712 |
the amount won and shall deduct and withhold municipal income tax | 6713 |
from the person's winnings at the rate of tax of the municipal | 6714 |
corporation in which the casino facility is located. A person's | 6715 |
amount of winnings shall be determined each time the person | 6716 |
exchanges amounts won in tokens, chips, casino credit, or other | 6717 |
pre-paidprepaid representations of value for cash or a cash | 6718 |
equivalent. The casino operator shall issue, to a person from | 6719 |
whose winnings an amount has been deducted and withheld, a receipt | 6720 |
for the amount deducted and withheld, and also shall obtain from | 6721 |
the person additional information that will be necessary for the | 6722 |
casino operator to prepare the returns required by this section. | 6723 |
(1) On or before the tenth banking day of each month, the | 6732 |
casino operator shall file a return electronically with the tax | 6733 |
commissioner and the tax administrator of the municipal | 6734 |
corporation, as applicable, identifying the persons from whose | 6735 |
winnings amounts were deducted and withheld and, the amount of | 6736 |
each such deduction and withholding during the preceding calendar | 6737 |
month, the amount of the winnings from which each such amount was | 6738 |
withheld, the type of casino gaming that resulted in such | 6739 |
winnings, and any other information required by the tax | 6740 |
commissioner. With the return, the casino operator shall remit | 6741 |
electronically to the tax commissioner and the tax administrator | 6742 |
of the municipal corporation, as applicable, all the amounts | 6743 |
deducted and withheld during the preceding month. And together | 6744 |
with the return and remittance, the casino operator shall transmit | 6745 |
electronically to the tax commissioner a copy of each receipt | 6746 |
issued, and a copy of each statement made, under divisions (A)(1) | 6747 |
and (2) of this section. | 6748 |
(3) Annually, on or before the thirty-first day of January, a | 6763 |
casino operator shall file an annual return electronically with | 6764 |
the tax commissioner and the tax administrator of the municipal | 6765 |
corporation, as applicable, indicating the total amount deducted | 6766 |
and withheld during the preceding calendar year. The casino | 6767 |
operator shall remit electronically with the annual return any | 6768 |
amount that was deducted and withheld and that was not previously | 6769 |
remitted. If the identity of a person and the amount deducted and | 6770 |
withheld with respect to that person were omitted on a monthly | 6771 |
return, that information shall be indicated on the annual return. | 6772 |
And if a copy of the receipt and statement pertaining to a person | 6773 |
was not previously transmitted to the tax commissioner, the | 6774 |
receipt and statement shall be transmitted to the tax commissioner | 6775 |
electronically with the annual return. | 6776 |
(3)(4)(a) A casino operator who fails to file a return and | 6777 |
remit the amounts deducted and withheld is personally liable for | 6778 |
the amount deducted and withheld and not remitted. The tax | 6779 |
commissioner and the tax administrator of the municipal | 6780 |
corporation, as applicable, may impose a penalty up to one | 6781 |
thousand dollars if a return is filed late, if amounts deducted | 6782 |
and withheld are remitted late, if a return is not filed, or if | 6783 |
amounts deducted and withheld are not remitted. Interest accrues | 6784 |
on past due amounts deducted and withheld at the rate prescribed | 6785 |
in section 5703.47 of the Revised Code. The tax commissioner and | 6786 |
the tax administrator of the municipal corporation, as applicable, | 6787 |
may collect past due amounts deducted and withheld and penalties | 6788 |
and interest thereon by assessment under section 5747.13 of the | 6789 |
Revised Code as if they were income taxes collected by an | 6790 |
employer. | 6791 |
(b) If a casino operator sells the casino facility or | 6792 |
otherwise quits the casino business, the amounts deducted and | 6793 |
withheld and any penalties and interest thereon are immediately | 6794 |
due and payable. The successor shall withhold an amount of the | 6795 |
purchase money that is sufficient to cover the amounts deducted | 6796 |
and withheld and penalties and interest thereon until the | 6797 |
predecessor casino operator produces either a receipt from the tax | 6798 |
commissioner and the tax administrator of the municipal | 6799 |
corporation, as applicable, showing that the amounts deducted and | 6800 |
withheld and penalties and interest thereon have been paid or a | 6801 |
certificate from the tax commissioner and the tax administrator of | 6802 |
the municipal corporation, as applicable, indicating that no | 6803 |
amounts deducted and withheld or penalties and interest thereon | 6804 |
are due. If the successor fails to withhold purchase money, the | 6805 |
successor is personally liable for payment of the amounts deducted | 6806 |
and withheld and penalties and interest thereon, up to the amount | 6807 |
of the purchase money. | 6808 |
(B) If a person's prize award from a video lottery terminal | 6846 |
are an amount for which reporting to the internal revenue service | 6847 |
of the amount is required by section 6041 of the Internal Revenue | 6848 |
Code, as amended, the lottery sales agent shall deduct and | 6849 |
withhold Ohio income tax from the person's prize award at a rate | 6850 |
of four per cent of the amount won and shall deduct and withhold | 6851 |
municipal income tax from the person's winnings at the rate of tax | 6852 |
of the municipal corporation in which the video lottery terminal | 6853 |
facility is located. The lottery sales agent shall issue, to a | 6854 |
person from whose prize award an amount has been deducted or | 6855 |
withheld, a receipt for the amount deducted and withheld, and also | 6856 |
shall obtain from the person additional information that will be | 6857 |
necessary for the lottery sales agent to prepare the returns | 6858 |
required by this section. | 6859 |
(1) On or before the tenth day of each month, the lottery | 6863 |
sales agent shall file a return electronically with the tax | 6864 |
commissioner and the tax administrator of the municipal | 6865 |
corporation, as applicable, identifying the persons from whose | 6866 |
prize awards amounts were deducted and withheld, the amount of | 6867 |
each such deduction and withholding during the preceding month, | 6868 |
the amount of the prize award from which each such amount was | 6869 |
withheld, and any other information required by the commissioner | 6870 |
and the tax administrator of the municipal corporation, as | 6871 |
applicable. With the return, the lottery sales agent shall remit | 6872 |
electronically to the commissioner and the tax administrator of | 6873 |
the municipal corporation, as applicable, all the amounts deducted | 6874 |
and withheld during the preceding month. | 6875 |
(3) Annually, on or before the thirty-first day of January, a | 6883 |
lottery sales agent shall file an annual return electronically | 6884 |
with the tax commissioner and the tax administrator of the | 6885 |
municipal corporation, as applicable, indicating the total amount | 6886 |
deducted and withheld during the preceding calendar year. The | 6887 |
lottery sales agent shall remit electronically with the annual | 6888 |
return any amount that was deducted and withheld and that was not | 6889 |
previously remitted. If the identity of a person and the amount | 6890 |
deducted and withheld with respect to that person were omitted on | 6891 |
a monthly return, that information shall be indicated on the | 6892 |
annual return. | 6893 |
(4)(a) A lottery sales agent who fails to file a return and | 6894 |
remit the amounts deducted and withheld is personally liable for | 6895 |
the amount deducted and withheld and not remitted. The | 6896 |
commissioner and the tax administrator of the municipal | 6897 |
corporation, as applicable, may impose a penalty of up to one | 6898 |
thousand dollars if a return is filed late, if amounts deducted | 6899 |
and withheld are remitted late, if a return is not filed, or if | 6900 |
amounts deducted and withheld are not remitted. Interest accrues | 6901 |
on past due amounts deducted and withheld at the rate prescribed | 6902 |
in section 5703.47 of the Revised Code. The commissioner and the | 6903 |
tax administrator of the municipal corporation, as applicable, may | 6904 |
collect past due amounts deducted and withheld and penalties and | 6905 |
interest thereon by assessment under section 5747.13 of the | 6906 |
Revised Code as if they were income taxes collected by an | 6907 |
employer. | 6908 |
(b) If a lottery sales agent ceases to operate video lottery | 6909 |
terminals, the amounts deducted and withheld and any penalties and | 6910 |
interest thereon are immediately due and payable. A successor of | 6911 |
the lottery sales agent that purchases the video lottery terminals | 6912 |
from the agent shall withhold an amount of the purchase money that | 6913 |
is sufficient to cover the amounts deducted and withheld and | 6914 |
penalties and interest thereon until the predecessor lottery sales | 6915 |
agent produces either a receipt from the tax commissioner and the | 6916 |
tax administrator of the municipal corporation, as applicable, | 6917 |
showing that the amounts deducted and withheld and penalties and | 6918 |
interest thereon have been paid or a certificate from the | 6919 |
commissioner and the tax administrator of the municipal | 6920 |
corporation, as applicable, indicating that no amounts deducted | 6921 |
and withheld or penalties and interest thereon are due. If the | 6922 |
successor fails to withhold purchase money, the successor is | 6923 |
personally liable for payment of the amounts deducted and withheld | 6924 |
and penalties and interest thereon, up to the amount of the | 6925 |
purchase money. | 6926 |
Sec. 5747.08. An annual return with respect to the tax | 6957 |
imposed by section 5747.02 of the Revised Code and each tax | 6958 |
imposed under Chapter 5748. of the Revised Code shall be made by | 6959 |
every taxpayer for any taxable year for which the taxpayer is | 6960 |
liable for the tax imposed by that section or under that chapter, | 6961 |
unless the total credits allowed under divisions (E), (F), and (G) | 6962 |
of section 5747.05 of the Revised Code for the year are equal to | 6963 |
or exceed the tax imposed by section 5747.02 of the Revised Code, | 6964 |
in which case no return shall be required unless the taxpayer is | 6965 |
liable for a tax imposed pursuant to Chapter 5748. of the Revised | 6966 |
Code. | 6967 |
(D)(1)(a) Except as otherwise provided in division (D)(1)(b) | 6980 |
of this section, any pass-through entity may file a single return | 6981 |
on behalf of one or more of the entity's investors other than an | 6982 |
investor that is a person subject to the tax imposed under section | 6983 |
5733.06 of the Revised Code. The single return shall set forth the | 6984 |
name, address, and social security number or other identifying | 6985 |
number of each of those pass-through entity investors and shall | 6986 |
indicate the distributive share of each of those pass-through | 6987 |
entity investor's income taxable in this state in accordance with | 6988 |
sections 5747.20 to 5747.231 of the Revised Code. Such | 6989 |
pass-through entity investors for whom the pass-through entity | 6990 |
elects to file a single return are not entitled to the exemption | 6991 |
or credit provided for by sections 5747.02 and 5747.022 of the | 6992 |
Revised Code; shall calculate the tax before business credits at | 6993 |
the highest rate of tax set forth in section 5747.02 of the | 6994 |
Revised Code for the taxable year for which the return is filed; | 6995 |
and are entitled to only their distributive share of the business | 6996 |
credits as defined in division (D)(2) of this section. A single | 6997 |
check drawn by the pass-through entity shall accompany the return | 6998 |
in full payment of the tax due, as shown on the single return, for | 6999 |
such investors, other than investors who are persons subject to | 7000 |
the tax imposed under section 5733.06 of the Revised Code. | 7001 |
(c) Nothing in division (D) of this section precludes the tax | 7012 |
commissioner from requiring such investors to file the return and | 7013 |
make the payment of taxes and related interest, penalty, and | 7014 |
interest penalty required by this section or section 5747.02, | 7015 |
5747.09, or 5747.15 of the Revised Code. Nothing in division (D) | 7016 |
of this section shall be construed to provide to such an investor | 7017 |
or pass-through entity any additional deduction or credit, other | 7018 |
than the credit provided by division (J) of this section, solely | 7019 |
on account of the entity's filing a return in accordance with this | 7020 |
section. Such a pass-through entity also shall make the filing and | 7021 |
payment of estimated taxes on behalf of the pass-through entity | 7022 |
investors other than an investor that is a person subject to the | 7023 |
tax imposed under section 5733.06 of the Revised Code. | 7024 |
(4) If a pass-through entity makes the election provided for | 7062 |
under division (D) of this section, the pass-through entity shall | 7063 |
be liable for any additional taxes, interest, interest penalty, or | 7064 |
penalties imposed by this chapter if the tax commissioner finds | 7065 |
that the single return does not reflect the correct tax due by the | 7066 |
pass-through entity investors covered by that return. Nothing in | 7067 |
this division shall be construed to limit or alter the liability, | 7068 |
if any, imposed on pass-through entity investors for unpaid or | 7069 |
underpaid taxes, interest, interest penalty, or penalties as a | 7070 |
result of the pass-through entity's making the election provided | 7071 |
for under division (D) of this section. For the purposes of | 7072 |
division (D) of this section, "correct tax due" means the tax that | 7073 |
would have been paid by the pass-through entity had the single | 7074 |
return been filed in a manner reflecting the tax commissioner's | 7075 |
findings. Nothing in division (D) of this section shall be | 7076 |
construed to make or hold a pass-through entity liable for tax | 7077 |
attributable to a pass-through entity investor's income from a | 7078 |
source other than the pass-through entity electing to file the | 7079 |
single return. | 7080 |
If either spouse is not required to file a federal income tax | 7087 |
return and either or both are required to file a return pursuant | 7088 |
to this chapter, they may elect to file separate or joint returns, | 7089 |
and, pursuant to that election, their liabilities are separate or | 7090 |
joint and several. If a husband and wife file separate returns | 7091 |
pursuant to this chapter, each must claim the taxpayer's own | 7092 |
exemption, but not both, as authorized under section 5747.02 of | 7093 |
the Revised Code on the taxpayer's own return. | 7094 |
(G) Each return or notice required to be filed under this | 7103 |
section shall be made and filed as required by section 5747.04 of | 7104 |
the Revised Code, on or before the fifteenth day of April of each | 7105 |
year, on forms that the tax commissioner shall prescribe, together | 7106 |
with remittance made payable to the treasurer of state in the | 7107 |
combined amount of the state and all school district income taxes | 7108 |
shown to be due on the form, unless the combined amount shown to | 7109 |
be due is one dollar or less, in which case that amount need not | 7110 |
be remitted. | 7111 |
Upon good cause shown, the tax commissioner may extend the | 7112 |
period for filing any notice or return required to be filed under | 7113 |
this section and may adopt rules relating to extensions. If the | 7114 |
extension results in an extension of time for the payment of any | 7115 |
state or school district income tax liability with respect to | 7116 |
which the return is filed, the taxpayer shall pay at the time the | 7117 |
tax liability is paid an amount of interest computed at the rate | 7118 |
per annum prescribed by section 5703.47 of the Revised Code on | 7119 |
that liability from the time that payment is due without extension | 7120 |
to the time of actual payment. Except as provided in section | 7121 |
5747.132 of the Revised Code, in addition to all other interest | 7122 |
charges and penalties, all taxes imposed under this chapter or | 7123 |
Chapter 5748. of the Revised Code and remaining unpaid after they | 7124 |
become due, except combined amounts due of one dollar or less, | 7125 |
bear interest at the rate per annum prescribed by section 5703.47 | 7126 |
of the Revised Code until paid or until the day an assessment is | 7127 |
issued under section 5747.13 of the Revised Code, whichever occurs | 7128 |
first. | 7129 |
(H) If any report, claim, statement, or other document | 7138 |
required to be filed, or any payment required to be made, within a | 7139 |
prescribed period or on or before a prescribed date under this | 7140 |
chapter is delivered after that period or that date by United | 7141 |
States mail to the agency, officer, or office with which the | 7142 |
report, claim, statement, or other document is required to be | 7143 |
filed, or to which the payment is required to be made, the date of | 7144 |
the postmark stamped on the cover in which the report, claim, | 7145 |
statement, or other document, or payment is mailed shall be deemed | 7146 |
to be the date of delivery or the date of payment. | 7147 |
(J) If, in accordance with division (D) of this section, a | 7164 |
pass-through entity elects to file a single return and if any | 7165 |
investor is required to file the return and make the payment of | 7166 |
taxes required by this chapter on account of the investor's other | 7167 |
income that is not included in a single return filed by a | 7168 |
pass-through entity, the investor is entitled to a refundable | 7169 |
credit equal to the investor's proportionate share of the tax paid | 7170 |
by the pass-through entity on behalf of the investor. The investor | 7171 |
shall claim the credit for the investor's taxable year in which or | 7172 |
with which ends the taxable year of the pass-through entity. | 7173 |
Nothing in this chapter shall be construed to allow any credit | 7174 |
provided in this chapter to be claimed more than once. For the | 7175 |
purposes of computing any interest, penalty, or interest penalty, | 7176 |
the investor shall be deemed to have paid the refundable credit | 7177 |
provided by this division on the day that the pass-through entity | 7178 |
paid the estimated tax or the tax giving rise to the credit. | 7179 |
(K) The tax commissioner shall ensure that each return | 7180 |
required to be filed under this section includes a box that the | 7181 |
taxpayer may check to authorize a paid tax preparer who prepared | 7182 |
the return to communicate with the department of taxation about | 7183 |
matters pertaining to the return. The return or instructions | 7184 |
accompanying the return shall indicate that by checking the box | 7185 |
the taxpayer authorizes the department of taxation to contact the | 7186 |
preparer concerning questions that arise during the processing of | 7187 |
the return and authorizes the preparer only to provide the | 7188 |
department with information that is missing from the return, to | 7189 |
contact the department for information about the processing of the | 7190 |
return or the status of the taxpayer's refund or payments, and to | 7191 |
respond to notices about mathematical errors, offsets, or return | 7192 |
preparation that the taxpayer has received from the department and | 7193 |
has shown to the preparer. | 7194 |
(L) The tax commissioner shall permit individual taxpayers to | 7195 |
instruct the department of taxation to cause any refund of | 7196 |
overpaid taxes to be deposited directly into a checking account, | 7197 |
savings account, or an individual retirement account or individual | 7198 |
retirement annuity, or preexisting college savings plan or program | 7199 |
account offered by the Ohio tuition trust authority under Chapter | 7200 |
3334. of the Revised Code, as designated by the taxpayer, when the | 7201 |
taxpayer files the annual return required by this section | 7202 |
electronically. | 7203 |
Sec. 5747.12. If a person entitled to a refund under section | 7206 |
5747.11 or 5747.13 of the Revised Code is indebted to this state | 7207 |
for any tax, workers' compensation premium due under section | 7208 |
4123.35 of the Revised Code, unemployment compensation | 7209 |
contribution due under section 4141.25 of the Revised Code, | 7210 |
certified claim under section 131.02 or 131.021 of the Revised | 7211 |
Code, or fee that is paid to the state or to the clerk of courts | 7212 |
pursuant to section 4505.06 of the Revised Code, or any charge, | 7213 |
penalty, or interest arising from such a tax, workers' | 7214 |
compensation premium, unemployment compensation contribution, | 7215 |
certified claim, or fee, the amount refundable may be applied in | 7216 |
satisfaction of the debt. If the amount refundable is less than | 7217 |
the amount of the debt, it may be applied in partial satisfaction | 7218 |
of the debt. If the amount refundable is greater than the amount | 7219 |
of the debt, the amount remaining after satisfaction of the debt | 7220 |
shall be refunded. If the person has more than one such debt, any | 7221 |
debt subject to section 5739.33 or division (G) of section 5747.07 | 7222 |
of the Revised Code or arising under section 5747.063 or 5747.064 | 7223 |
of the Revised Code shall be satisfied first. Except as provided | 7224 |
in section 131.021 of the Revised Code, this section applies only | 7225 |
to debts that have become final. | 7226 |
(B) For any credit, except the refundable credits enumerated | 7328 |
in this section and the credit granted under division (I) of | 7329 |
section 5747.08 of the Revised Code, the amount of the credit for | 7330 |
a taxable year shall not exceed the tax due after allowing for any | 7331 |
other credit that precedes it in the order required under this | 7332 |
section. Any excess amount of a particular credit may be carried | 7333 |
forward if authorized under the section creating that credit. | 7334 |
Nothing in this chapter shall be construed to allow a taxpayer to | 7335 |
claim, directly or indirectly, a credit more than once for a | 7336 |
taxable year. | 7337 |
If more than one public school district reports a student as | 7448 |
enrolled, the department shall use procedures adopted by the | 7449 |
department for the reconciliation of enrollment to determine the | 7450 |
district of enrollment for purposes of this section. In the case | 7451 |
of the dual enrollment of a student in a joint vocational school | 7452 |
district and another public school district, the student shall be | 7453 |
included in the enrollments for both schools. If the valid school | 7454 |
district or enrollment cannot be determined in time for the | 7455 |
certification, the count of these students shall be divided | 7456 |
equally between the reporting districts. | 7457 |
(C) The department of education shall certify to the | 7458 |
department of taxation the student population for each county and | 7459 |
the student population for each public school district located in | 7460 |
whole or in part in the county on or before the thirtieth day of | 7461 |
December, for the January distribution and on or before the | 7462 |
thirtieth day of July, for the August distribution. A student | 7463 |
shall be included in the school district enrollment for a county | 7464 |
only if a student resides in that county. The location of each | 7465 |
community school shall be the enrollment area required to be | 7466 |
defined by the community school and its sponsor in accordance with | 7467 |
division (A)(19) of section 3314.03 of the Revised Code, the | 7468 |
location of each STEM schools shall be any county in which its | 7469 |
enrolled students reside, and the location of the | 7470 |
college-preparatory boarding schools shall be the territory of the | 7471 |
school district in which the college-preparatory school is located | 7472 |
or the territory of any city, exempted village, or local school | 7473 |
district that has agreed to be a participating district under | 7474 |
section 3328.04 of the Revised Code. | 7475 |
Section 2. That existing sections 122.014, 173.121, 718.03, | 7500 |
2915.01, 2915.02, 2915.06, 2915.08, 2915.09, 2915.091, 2915.092, | 7501 |
2915.093, 2915.094, 2915.10, 2915.101, 2915.12, 2923.31, 2933.51, | 7502 |
3301.0714, 3769.08, 3769.087, 3769.089, 3769.0810, 3770.02, | 7503 |
3770.05, 3770.07, 3770.071, 3770.072, 3770.073, 3770.21, 3772.01, | 7504 |
3772.03, 3772.032, 3772.04, 3772.07, 3772.091, 3772.10, 3772.13, | 7505 |
3772.16, 3772.17, 3772.28, 3772.99, 4301.03, 4303.17, 5703.21, | 7506 |
5747.062, 5747.063, 5747.08, 5747.12, 5747.98, and 5753.03, and | 7507 |
section 3772.14 of the Revised Code are hereby repealed. | 7508 |
(B) The State Racing Commission, subject to division (D) of | 7528 |
this section, shall give preference to transfer proposals | 7529 |
involving moves to locations in which neither horse-racing | 7530 |
meetings nor casino gaming have been authorized before July 1, | 7531 |
2011. A permit holder that is authorized to transfer its track | 7532 |
under this section and that is a video lottery sales agent may | 7533 |
operate at a temporary facility at its new location while | 7534 |
constructing or otherwise preparing its new track at that | 7535 |
location. A permit holder that is not transferring its track and | 7536 |
is remaining at its permitted location and that is a video lottery | 7537 |
sales agent may operate a temporary facility at its permitted | 7538 |
location while constructing or otherwise preparing its permanent | 7539 |
video lottery terminal facility at its track. A temporary | 7540 |
facility, either at a new track location or an existing track | 7541 |
location of a track that does not transfer its track, shall meet | 7542 |
any minimal capital investment and structure requirements | 7543 |
established by rule by the State Racing Commission in conjunction | 7544 |
with the State Lottery Commission. | 7545 |
Section 6. (A) The Governor is authorized to execute a deed | 7587 |
in the name of the state conveying to Lebanon Trotting Club, Inc., | 7588 |
and Miami Valley Trotting, Inc., the holders of pari-mutuel racing | 7589 |
permits issued by the State Racing Commission, or to their | 7590 |
respective successors and assigns (hereinafter collectively | 7591 |
referred to as the "grantee"), all of the state's right, title, | 7592 |
and interest in the following described real estate: | 7593 |
Situated in Turtlecreek Township, City of Lebanon, County of | 7594 |
Warren, State of Ohio and being part of Warren County Parcel Nos. | 7595 |
11064000140 and 12363000030, which land is situated at the | 7596 |
northeast corner of the intersection of State Route 63 and Union | 7597 |
Road, and is bounded to the west by Union Road, to the south by | 7598 |
Route 63, and to the east by a private roadway used by the | 7599 |
Department of Rehabilitation and Correction for ingress and egress | 7600 |
from Route 63 to the Lebanon Correctional Institution's dairy | 7601 |
barn. The northerly boundary shall be established by a survey | 7602 |
designed to ensure that the land to be conveyed does not exceed | 7603 |
one hundred twenty acres. | 7604 |
(H) The Auditor of State, with the assistance of the Attorney | 7645 |
General, shall prepare a deed to the real estate. The deed shall | 7646 |
state the consideration and the conditions. The deed shall be | 7647 |
executed by the Governor in the name of the state, countersigned | 7648 |
by the Secretary of State, sealed with the Great Seal of the | 7649 |
State, presented in the Office of the Auditor of State for | 7650 |
recording, and delivered to the grantee. The grantee shall present | 7651 |
the deed for recording in the Office of the Warren County | 7652 |
Recorder. | 7653 |
(C) There is hereby created in the state treasury the | 7670 |
Racetrack Facility Community Economic Redevelopment Fund into | 7671 |
which shall be deposited moneys as specified by this section and | 7672 |
rules promulgated by the State Racing Commission. The fund shall | 7673 |
be used for repurposing or demolishing of an abandoned | 7674 |
horse-racing facility or reinvestment in the area, neighborhood, | 7675 |
and community near an abandoned facility, and for the costs of | 7676 |
administering this program. The fund also shall be used for | 7677 |
distribution, in each of fiscal years 2012 and 2013, of $500,000 | 7678 |
to the municipal corporation or township where a commercial horse | 7679 |
racetrack is located, excluding the previous community of each | 7680 |
moved track. Any remaining funds shall be transferred to the | 7681 |
General Revenue Fund. Upon the allocation of all the money in the | 7682 |
fund in accordance with this section, the fund shall cease to | 7683 |
exist. | 7684 |
(D) The Director of Development or any successor department | 7685 |
or agency shall oversee and administer the Racetrack Facility | 7686 |
Community Economic Redevelopment Fund for the purpose of the | 7687 |
repurposing or demolishing of an abandoned horse-racing facility | 7688 |
or reinvestment in the area, neighborhood, and community near an | 7689 |
abandoned facility through loans and grants, and for the purpose | 7690 |
of providing funds for use by municipal corporations and townships | 7691 |
in which racetracks are located, excluding the community of each | 7692 |
moved track, for infrastructure or capital improvements and for | 7693 |
other purposes. The Director shall provide guidelines for | 7694 |
racetrack facility community economic development projects in the | 7695 |
state. Projects may include, but are not limited to, site | 7696 |
planning, site certification, structure demolition, physical site | 7697 |
redevelopment, relocation of utilities, or construction. Projects | 7698 |
shall not incorporate acquisition and related expense. Moneys in | 7699 |
the fund may be used to pay reasonable costs incurred by the | 7700 |
Director in administering this section. | 7701 |
Seven million dollars of the foregoing appropriation item | 7737 |
195673, Racetrack Facility Community Economic Redevelopment Fund, | 7738 |
shall be used by the municipal corporations or townships in which | 7739 |
the commercial racetracks are located, including a municipal | 7740 |
corporation or township to which a racetrack relocates but | 7741 |
excluding the previous municipal corporation or township of each | 7742 |
moved track. At least seventy-five per cent of amounts transferred | 7743 |
to these municipal corporations or townships shall be used for | 7744 |
infrastructure or capital improvements. | 7745 |
Section 9. Notwithstanding any provision in law to the | 7749 |
contrary, the Director of Alcohol and Drug Addiction Services | 7750 |
shall complete a study to identify the current status of gaming | 7751 |
addiction problems within the state. In fiscal year 2013, the | 7752 |
Director may certify to the Director of Budget and Management the | 7753 |
cost, not exceeding two hundred fifty thousand dollars, incurred | 7754 |
by the Department of Alcohol and Drug Addiction Services in | 7755 |
conducting the gaming addiction study. In response to receiving | 7756 |
this certification, the Director of Budget and Management may | 7757 |
transfer the cost of the study in cash from the General Revenue | 7758 |
Fund to the Problem Casino and Gambling Addictions Fund (Fund | 7759 |
5JL0) to reimburse the fund for costs incurred in conducting the | 7760 |
study. | 7761 |
(2) "Sweepstakes terminal device" means a mechanical, video, | 7769 |
digital, or electronic machine or device that is owned, leased, or | 7770 |
otherwise possessed by any person conducting a sweepstakes, or by | 7771 |
that person's partners, affiliates, subsidiaries, or contractors, | 7772 |
that is intended to be used by a sweepstakes participant who | 7773 |
purchases a tangible product to enter a sweepstakes, and that is | 7774 |
capable of displaying information on a screen or other mechanism. | 7775 |
A device is a sweepstakes terminal device whether or not any of | 7776 |
the following apply: | 7777 |
(B) On and after the effective date of this section, and | 7816 |
through June 30, 2013, no person shall conduct a sweepstakes | 7817 |
through the use of a sweepstakes terminal device that has not | 7818 |
conducted such a sweepstakes before the effective date of this | 7819 |
section. All sweepstakes establishments conducting a sweepstakes | 7820 |
through the use of a sweepstakes terminal device, whether or not | 7821 |
licensed by a local entity, in existence and operating before the | 7822 |
effective date of this section may continue to operate at only | 7823 |
their current locations after the effective date of this section. | 7824 |
Upon the expiration of any current occupancy permit, permission to | 7825 |
operate, or other permit or license issued by a local entity for a | 7826 |
sweepstakes establishment that was in existence before the | 7827 |
effective date of this section, the local entity shall renew the | 7828 |
occupancy permits or licenses or grant permission at those | 7829 |
pre-existing locations in accordance with that local entity's | 7830 |
current permit or licensing ordinances or procedures. This | 7831 |
division is not intended to supersede any similar action taken by | 7832 |
a county, township, or municipal corporation. | 7833 |
If a sweepstakes establishment was in existence and operating | 7853 |
before the effective date of this section, but was involuntarily | 7854 |
shut down by law enforcement before that date, solely for the | 7855 |
purposes of this moratorium those sweepstakes establishments shall | 7856 |
be considered to be in existence and operating before the | 7857 |
effective date of this section. If the sweepstakes establishment | 7858 |
is permitted to resume operations pursuant to court order, the | 7859 |
sweepstakes establishment shall have thirty days from the date of | 7860 |
resuming operations to file the required affidavit. | 7861 |
Section 11. By December 31, 2013, the Attorney General shall | 7871 |
submit to the President and Minority Leader of the Senate and the | 7872 |
Speaker and Minority Leader of the House of Representatives a | 7873 |
report on the Attorney General's recommendations on how to best | 7874 |
use resources and moneys that are distributed to the Ohio Law | 7875 |
Enforcement Training Fund from the gross casino revenue tax | 7876 |
pursuant to Section 6(C)(3) of Article XV, Ohio Constitution. The | 7877 |
report shall include a provision on sharing a portion of such | 7878 |
resources and moneys with local law enforcement agencies. | 7879 |
Section 12. (A) Within one year of the effective date of this | 7880 |
section, the Department of Job and Family Services shall negotiate | 7881 |
with the casino operators and video lottery sales agents and shall | 7882 |
issue a report to the President and Minority Leader of the Senate | 7883 |
and the Speaker and Minority Leader of the House of | 7884 |
Representatives and the Permanent Joint Committee on Gaming and | 7885 |
Wagering that makes recommendations on the processes and | 7886 |
procedures necessary to allow the state to establish a data match | 7887 |
and prize and winnings intercept program to identify obligors who | 7888 |
are subject to a final and enforceable determination of default | 7889 |
made under sections 3123.01 to 3123.07 of the Revised Code. Such a | 7890 |
program shall require casino operators and video lottery sales | 7891 |
agents to withhold an amount sufficient to satisfy any past due | 7892 |
support owed by an obligor from a lottery prize award or from | 7893 |
casino winnings owed to an obligor identified in the data match, | 7894 |
up to the amount of the award. The report shall include | 7895 |
recommendations on taking steps necessary to limit access to an | 7896 |
obligor's personal information viewed by employees of the casino | 7897 |
operator or video lottery sales agent when determining a data | 7898 |
match. | 7899 |