Section 1. That sections 122.17, 122.171, 122.86, 166.21, | 14 |
718.15, 718.151, 3734.905, 4921.13, 4921.19, 5703.056, 5703.059, | 15 |
5703.21, 5715.49, 5715.50, 5727.47, 5727.91, 5735.01, 5735.062, | 16 |
5735.07, 5735.12, 5735.141, 5735.23, 5736.06, 5736.09, 5736.13, | 17 |
5743.01, 5743.021, 5743.024, 5743.025, 5743.03, 5743.04, 5743.05, | 18 |
5743.051, 5743.112, 5743.52, 5743.65, 5747.08, 5747.98, and | 19 |
5751.20 be amended and sections 5703.212, 5736.041, and 5736.50 of | 20 |
the Revised Code be enacted to read as follows: | 21 |
(2) "Baseline income tax revenue" means income tax revenue | 32 |
except that the applicable withholding period is the twelve months | 33 |
immediately preceding the date the tax credit authority approves | 34 |
the taxpayer's application or the date the tax credit authority | 35 |
receives the recommendation described in division (C)(2)(a) of | 36 |
this section, whichever occurs first, multiplied by the sum of one | 37 |
plus an annual pay increase factor to be determined by the tax | 38 |
credit authority. If the taxpayer becomes eligible for the credit | 39 |
after the first day of the taxpayer's taxable year or after the | 40 |
first day of the calendar year that includes the tax period, the | 41 |
taxpayer's baseline income tax revenue for the first such taxable | 42 |
or calendar year of credit eligibility shall be reduced in | 43 |
proportion to the number of days during the taxable or calendar | 44 |
year for which the taxpayer was not eligible for the credit. For | 45 |
subsequent taxable or calendar years, "baseline income tax | 46 |
revenue" equals the unreduced baseline income tax revenue for the | 47 |
preceding taxable or calendar year multiplied by the sum of one | 48 |
plus the pay increase factor. | 49 |
(B) The tax credit authority may make grants under this | 57 |
section to foster job creation in this state. Such a grant shall | 58 |
take the form of a refundable credit allowed against the tax | 59 |
imposed by section 5725.18, 5726.02, 5729.03, 5733.06, 5736.02, or | 60 |
5747.02 or levied under Chapter 5751. of the Revised Code. The | 61 |
credit shall be claimed for the taxable years or tax periods | 62 |
specified in the taxpayer's agreement with the tax credit | 63 |
authority under division (D) of this section. With respect to | 64 |
taxes imposed under section 5726.02, 5733.06, or 5747.02 or | 65 |
Chapter 5751. of the Revised Code, the credit shall be claimed in | 66 |
the order required under section 5726.98, 5733.98, 5747.98, or | 67 |
5751.98 of the Revised Code. The amount of the credit available | 68 |
for a taxable year or for a calendar year that includes a tax | 69 |
period equals the excess income tax revenue for that year | 70 |
multiplied by the percentage specified in the agreement with the | 71 |
tax credit authority. Any credit granted under this section | 72 |
against the tax imposed by section 5733.06 or 5747.02 of the | 73 |
Revised Code, to the extent not fully utilized against such tax | 74 |
for taxable years ending prior to 2008, shall automatically be | 75 |
converted without any action taken by the tax credit authority to | 76 |
a credit against the tax levied under Chapter 5751. of the Revised | 77 |
Code for tax periods beginning on or after July 1, 2008, provided | 78 |
that the person to whom the credit was granted is subject to such | 79 |
tax. The converted credit shall apply to those calendar years in | 80 |
which the remaining taxable years specified in the agreement end. | 81 |
An application shall not propose to include both home-based | 86 |
employees and employees who are not home-based employees in the | 87 |
computation of income tax revenue for the purposes of the same tax | 88 |
credit agreement. If a taxpayer or potential taxpayer employs both | 89 |
home-based employees and employees who are not home-based | 90 |
employees in a project, the taxpayer shall submit separate | 91 |
applications for separate tax credit agreements for the project, | 92 |
one of which shall include home-based employees in the computation | 93 |
of income tax revenue and one of which shall include all other | 94 |
employees in the computation of income tax revenue. | 95 |
(2)(a) A taxpayer that chooses to begin the project prior to | 107 |
receiving the determination of the authority may, upon submitting | 108 |
the taxpayer's application to the authority, request that the | 109 |
chief investment officer of the nonprofit corporation formed under | 110 |
section 187.01 of the Revised Code and the director review the | 111 |
taxpayer's application and recommend to the authority that the | 112 |
taxpayer's application be considered. As soon as possible after | 113 |
receiving such a request, the chief investment officer and the | 114 |
director shall review the taxpayer's application and, if they | 115 |
determine that the application warrants consideration by the | 116 |
authority, make that recommendation to the authority not later | 117 |
than six months after the application is received by the | 118 |
authority. | 119 |
(F) Projects that consist solely of point-of-final-purchase | 184 |
retail facilities are not eligible for a tax credit under this | 185 |
section. If a project consists of both point-of-final-purchase | 186 |
retail facilities and nonretail facilities, only the portion of | 187 |
the project consisting of the nonretail facilities is eligible for | 188 |
a tax credit and only the excess income tax revenue from the | 189 |
nonretail facilities shall be considered when computing the amount | 190 |
of the tax credit. If a warehouse facility is part of a | 191 |
point-of-final-purchase retail facility and supplies only that | 192 |
facility, the warehouse facility is not eligible for a tax credit. | 193 |
Catalog distribution centers are not considered | 194 |
point-of-final-purchase retail facilities for the purposes of this | 195 |
division, and are eligible for tax credits under this section. | 196 |
(G) Financial statements and other information submitted to | 197 |
the development services agency or the tax credit authority by an | 198 |
applicant or recipient of a tax credit under this section, and any | 199 |
information taken for any purpose from such statements or | 200 |
information, are not public records subject to section 149.43 of | 201 |
the Revised Code. However, the chairperson of the authority may | 202 |
make use of the statements and other information for purposes of | 203 |
issuing public reports or in connection with court proceedings | 204 |
concerning tax credit agreements under this section. Upon the | 205 |
request of the tax commissioner or, if the applicant or recipient | 206 |
is an insurance company, upon the request of the superintendent of | 207 |
insurance, the chairperson of the authority shall provide to the | 208 |
commissioner or superintendent any statement or information | 209 |
submitted by an applicant or recipient of a tax credit in | 210 |
connection with the credit. The commissioner or superintendent | 211 |
shall preserve the confidentiality of the statement or | 212 |
information. | 213 |
(H) A taxpayer claiming a credit under this section shall | 214 |
submit to the tax commissioner or, if the taxpayer is an insurance | 215 |
company, to the superintendent of insurance, a copy of the | 216 |
director of development services' certificate of verification | 217 |
under division (D)(7) of this section with the taxpayer's tax | 218 |
report or return for the taxable year or for the calendar year | 219 |
that includes the tax period. Failure to submit a copy of the | 220 |
certificate with the report or return does not invalidate a claim | 221 |
for a credit if the taxpayer submits a copy of the certificate to | 222 |
the commissioner or superintendent within sixty days after the | 223 |
commissioner or superintendent requests it. | 224 |
(I) The director of development services, after consultation | 225 |
with the tax commissioner and the superintendent of insurance and | 226 |
in accordance with Chapter 119. of the Revised Code, shall adopt | 227 |
rules necessary to implement this section, including rules that | 228 |
establish a procedure to be followed by the tax credit authority | 229 |
and the development services agency in the event the authority | 230 |
considers a taxpayer's application for which it receives a | 231 |
recommendation under division (C)(2)(a) of this section but does | 232 |
not approve it. The rules may provide for recipients of tax | 233 |
credits under this section to be charged fees to cover | 234 |
administrative costs of the tax credit program. The fees collected | 235 |
shall be credited to the business assistance fund created in | 236 |
section 122.174 of the Revised Code. At the time the director | 237 |
gives public notice under division (A) of section 119.03 of the | 238 |
Revised Code of the adoption of the rules, the director shall | 239 |
submit copies of the proposed rules to the chairpersons of the | 240 |
standing committees on economic development in the senate and the | 241 |
house of representatives. | 242 |
(J) For the purposes of this section, a taxpayer may include | 243 |
a partnership, a corporation that has made an election under | 244 |
subchapter S of chapter one of subtitle A of the Internal Revenue | 245 |
Code, or any other business entity through which income flows as a | 246 |
distributive share to its owners. A partnership, S-corporation, or | 247 |
other such business entity may elect to pass the credit received | 248 |
under this section through to the persons to whom the income or | 249 |
profit of the partnership, S-corporation, or other entity is | 250 |
distributed. The election shall be made on the annual report | 251 |
required under division (D)(6) of this section. The election | 252 |
applies to and is irrevocable for the credit for which the report | 253 |
is submitted. If the election is made, the credit shall be | 254 |
apportioned among those persons in the same proportions as those | 255 |
in which the income or profit is distributed. | 256 |
(K) If the director of development services determines that a | 257 |
taxpayer who has received a credit under this section is not | 258 |
complying with the requirement under division (D)(3) of this | 259 |
section, the director shall notify the tax credit authority of the | 260 |
noncompliance. After receiving such a notice, and after giving the | 261 |
taxpayer an opportunity to explain the noncompliance, the tax | 262 |
credit authority may require the taxpayer to refund to this state | 263 |
a portion of the credit in accordance with the following: | 264 |
In determining the portion of the tax credit to be refunded | 274 |
to this state, the tax credit authority shall consider the effect | 275 |
of market conditions on the taxpayer's project and whether the | 276 |
taxpayer continues to maintain other operations in this state. | 277 |
After making the determination, the authority shall certify the | 278 |
amount to be refunded to the tax commissioner or superintendent of | 279 |
insurance, as appropriate. If the amount is certified to the | 280 |
commissioner, the commissioner shall make an assessment for that | 281 |
amount against the taxpayer under Chapter 5726., 5733., 5736., | 282 |
5747., or 5751. of the Revised Code. If the amount is certified to | 283 |
the superintendent, the superintendent shall make an assessment | 284 |
for that amount against the taxpayer under Chapter 5725. or 5729. | 285 |
of the Revised Code. The time limitations on assessments under | 286 |
those chapters do not apply to an assessment under this division, | 287 |
but the commissioner or superintendent, as appropriate, shall make | 288 |
the assessment within one year after the date the authority | 289 |
certifies to the commissioner or superintendent the amount to be | 290 |
refunded. | 291 |
(L) On or before the first day of August each year, the | 292 |
director of development services shall submit a report to the | 293 |
governor, the president of the senate, and the speaker of the | 294 |
house of representatives on the tax credit program under this | 295 |
section. The report shall include information on the number of | 296 |
agreements that were entered into under this section during the | 297 |
preceding calendar year, a description of the project that is the | 298 |
subject of each such agreement, and an update on the status of | 299 |
projects under agreements entered into before the preceding | 300 |
calendar year. | 301 |
(M) There is hereby created the tax credit authority, which | 302 |
consists of the director of development services and four other | 303 |
members appointed as follows: the governor, the president of the | 304 |
senate, and the speaker of the house of representatives each shall | 305 |
appoint one member who shall be a specialist in economic | 306 |
development; the governor also shall appoint a member who is a | 307 |
specialist in taxation. Of the initial appointees, the members | 308 |
appointed by the governor shall serve a term of two years; the | 309 |
members appointed by the president of the senate and the speaker | 310 |
of the house of representatives shall serve a term of four years. | 311 |
Thereafter, terms of office shall be for four years. Initial | 312 |
appointments to the authority shall be made within thirty days | 313 |
after January 13, 1993. Each member shall serve on the authority | 314 |
until the end of the term for which the member was appointed. | 315 |
Vacancies shall be filled in the same manner provided for original | 316 |
appointments. Any member appointed to fill a vacancy occurring | 317 |
prior to the expiration of the term for which the member's | 318 |
predecessor was appointed shall hold office for the remainder of | 319 |
that term. Members may be reappointed to the authority. Members of | 320 |
the authority shall receive their necessary and actual expenses | 321 |
while engaged in the business of the authority. The director of | 322 |
development services shall serve as chairperson of the authority, | 323 |
and the members annually shall elect a vice-chairperson from among | 324 |
themselves. Three members of the authority constitute a quorum to | 325 |
transact and vote on the business of the authority. The majority | 326 |
vote of the membership of the authority is necessary to approve | 327 |
any such business, including the election of the vice-chairperson. | 328 |
(P) On or before the first day of January of 2019, the | 347 |
director of development services shall submit a report to the | 348 |
governor, the president of the senate, and the speaker of the | 349 |
house of representatives on the effect of agreements entered into | 350 |
under this section in which the taxpayer included home-based | 351 |
employees in the computation of income tax revenue. The report | 352 |
shall include information on the number of such agreements that | 353 |
were entered into in the preceding six years, a description of the | 354 |
projects that were the subjects of such agreements, and an | 355 |
analysis of nationwide home-based employment trends, including the | 356 |
number of home-based jobs created from July 1, 2011, through June | 357 |
30, 2017, and a description of any home-based employment tax | 358 |
incentives provided by other states during that time. | 359 |
(B) The tax credit authority created under section 122.17 of | 436 |
the Revised Code may grant tax credits under this section for the | 437 |
purpose of fostering job retention in this state. Upon application | 438 |
by an eligible business and upon consideration of the | 439 |
recommendation of the director of budget and management, tax | 440 |
commissioner, the superintendent of insurance in the case of an | 441 |
insurance company, and director of development services under | 442 |
division (C) of this section, the tax credit authority may grant | 443 |
the following credits against the tax imposed by section 5725.18, | 444 |
5726.02, 5729.03, 5733.06, 5736.02, 5747.02, or 5751.02 of the | 445 |
Revised Code: | 446 |
The credits authorized in divisions (B)(1), (2), and (3) of | 471 |
this section may be granted for a period up to fifteen taxable | 472 |
years or, in the case of the tax levied by section 5736.02 or | 473 |
5751.02 of the Revised Code, for a period of up to fifteen | 474 |
calendar years. The credit amount for a taxable year or a calendar | 475 |
year that includes the tax period for which a credit may be | 476 |
claimed equals the income tax revenue for that year multiplied by | 477 |
the percentage specified in the agreement with the tax credit | 478 |
authority. The percentage may not exceed seventy-five per cent. | 479 |
The credit shall be claimed in the order required under section | 480 |
5725.98, 5726.98, 5729.98, 5733.98, 5747.98, or 5751.98 of the | 481 |
Revised Code. In determining the percentage and term of the | 482 |
credit, the tax credit authority shall consider both the number of | 483 |
full-time equivalent employees and the value of the capital | 484 |
investment project. The credit amount may not be based on the | 485 |
income tax revenue for a calendar year before the calendar year in | 486 |
which the tax credit authority specifies the tax credit is to | 487 |
begin, and the credit shall be claimed only for the taxable years | 488 |
or tax periods specified in the eligible business' agreement with | 489 |
the tax credit authority. In no event shall the credit be claimed | 490 |
for a taxable year or tax period terminating before the date | 491 |
specified in the agreement. Any credit granted under this section | 492 |
against the tax imposed by section 5733.06 or 5747.02 of the | 493 |
Revised Code, to the extent not fully utilized against such tax | 494 |
for taxable years ending prior to 2008, shall automatically be | 495 |
converted without any action taken by the tax credit authority to | 496 |
a credit against the tax levied under Chapter 5751. of the Revised | 497 |
Code for tax periods beginning on or after July 1, 2008, provided | 498 |
that the person to whom the credit was granted is subject to such | 499 |
tax. The converted credit shall apply to those calendar years in | 500 |
which the remaining taxable years specified in the agreement end. | 501 |
(C) A taxpayer that proposes a capital investment project to | 509 |
retain jobs in this state may apply to the tax credit authority to | 510 |
enter into an agreement for a tax credit under this section. The | 511 |
director of development services shall prescribe the form of the | 512 |
application. After receipt of an application, the authority shall | 513 |
forward copies of the application to the director of budget and | 514 |
management, the tax commissioner, the superintendent of insurance | 515 |
in the case of an insurance company, and the director of | 516 |
development services, each of whom shall review the application to | 517 |
determine the economic impact the proposed project would have on | 518 |
the state and the affected political subdivisions and shall submit | 519 |
a summary of their determinations and recommendations to the | 520 |
authority. | 521 |
(6) A requirement that the director of development services | 580 |
annually review the annual reports of the taxpayer to verify the | 581 |
information reported under division (E)(5) of this section and | 582 |
compliance with the agreement. Upon verification, the director | 583 |
shall issue a certificate to the taxpayer stating that the | 584 |
information has been verified and identifying the amount of the | 585 |
credit for the taxable year or calendar year that includes the tax | 586 |
period. In determining the number of full-time equivalent | 587 |
employees, no position shall be counted that is filled by an | 588 |
employee who is included in the calculation of a tax credit under | 589 |
section 122.17 of the Revised Code. | 590 |
(G) Financial statements and other information submitted to | 614 |
the department of development services or the tax credit authority | 615 |
by an applicant for or recipient of a tax credit under this | 616 |
section, and any information taken for any purpose from such | 617 |
statements or information, are not public records subject to | 618 |
section 149.43 of the Revised Code. However, the chairperson of | 619 |
the authority may make use of the statements and other information | 620 |
for purposes of issuing public reports or in connection with court | 621 |
proceedings concerning tax credit agreements under this section. | 622 |
Upon the request of the tax commissioner, or the superintendent of | 623 |
insurance in the case of an insurance company, the chairperson of | 624 |
the authority shall provide to the commissioner or superintendent | 625 |
any statement or other information submitted by an applicant for | 626 |
or recipient of a tax credit in connection with the credit. The | 627 |
commissioner or superintendent shall preserve the confidentiality | 628 |
of the statement or other information. | 629 |
(H) A taxpayer claiming a tax credit under this section shall | 630 |
submit to the tax commissioner or, in the case of an insurance | 631 |
company, to the superintendent of insurance, a copy of the | 632 |
director of development services' certificate of verification | 633 |
under division (E)(6) of this section with the taxpayer's tax | 634 |
report or return for the taxable year or for the calendar year | 635 |
that includes the tax period. Failure to submit a copy of the | 636 |
certificate with the report or return does not invalidate a claim | 637 |
for a credit if the taxpayer submits a copy of the certificate to | 638 |
the commissioner or superintendent within sixty days after the | 639 |
commissioner or superintendent requests it. | 640 |
(I) For the purposes of this section, a taxpayer may include | 641 |
a partnership, a corporation that has made an election under | 642 |
subchapter S of chapter one of subtitle A of the Internal Revenue | 643 |
Code, or any other business entity through which income flows as a | 644 |
distributive share to its owners. A partnership, S-corporation, or | 645 |
other such business entity may elect to pass the credit received | 646 |
under this section through to the persons to whom the income or | 647 |
profit of the partnership, S-corporation, or other entity is | 648 |
distributed. The election shall be made on the annual report | 649 |
required under division (E)(5) of this section. The election | 650 |
applies to and is irrevocable for the credit for which the report | 651 |
is submitted. If the election is made, the credit shall be | 652 |
apportioned among those persons in the same proportions as those | 653 |
in which the income or profit is distributed. | 654 |
(J) If the director of development services determines that a | 655 |
taxpayer that received a certificate under division (E)(6) of this | 656 |
section is not complying with the requirement under division | 657 |
(E)(3) of this section, the director shall notify the tax credit | 658 |
authority of the noncompliance. After receiving such a notice, and | 659 |
after giving the taxpayer an opportunity to explain the | 660 |
noncompliance, the authority may terminate the agreement and | 661 |
require the taxpayer, or any related member or members that | 662 |
claimed the tax credit under division (N) of this section, to | 663 |
refund to the state all or a portion of the credit claimed in | 664 |
previous years, as follows: | 665 |
In determining the portion of the credit to be refunded to | 676 |
this state, the authority shall consider the effect of market | 677 |
conditions on the taxpayer's project and whether the taxpayer | 678 |
continues to maintain other operations in this state. After making | 679 |
the determination, the authority shall certify the amount to be | 680 |
refunded to the tax commissioner or the superintendent of | 681 |
insurance. If the taxpayer, or any related member or members who | 682 |
claimed the tax credit under division (N) of this section, is not | 683 |
an insurance company, the commissioner shall make an assessment | 684 |
for that amount against the taxpayer under Chapter 5726., 5733., | 685 |
5736., 5747., or 5751. of the Revised Code. If the taxpayer, or | 686 |
any related member or members that claimed the tax credit under | 687 |
division (N) of this section, is an insurance company, the | 688 |
superintendent of insurance shall make an assessment under section | 689 |
5725.222 or 5729.102 of the Revised Code. The time limitations on | 690 |
assessments under those chapters and sections do not apply to an | 691 |
assessment under this division, but the commissioner or | 692 |
superintendent shall make the assessment within one year after the | 693 |
date the authority certifies to the commissioner or superintendent | 694 |
the amount to be refunded. | 695 |
(K) The director of development services, after consultation | 696 |
with the tax commissioner and the superintendent of insurance and | 697 |
in accordance with Chapter 119. of the Revised Code, shall adopt | 698 |
rules necessary to implement this section. The rules may provide | 699 |
for recipients of tax credits under this section to be charged | 700 |
fees to cover administrative costs of the tax credit program. The | 701 |
fees collected shall be credited to the business assistance fund | 702 |
created in section 122.174 of the Revised Code. At the time the | 703 |
director gives public notice under division (A) of section 119.03 | 704 |
of the Revised Code of the adoption of the rules, the director | 705 |
shall submit copies of the proposed rules to the chairpersons of | 706 |
the standing committees on economic development in the senate and | 707 |
the house of representatives. | 708 |
(L) On or before the first day of August of each year, the | 709 |
director of development services shall submit a report to the | 710 |
governor, the president of the senate, and the speaker of the | 711 |
house of representatives on the tax credit program under this | 712 |
section. The report shall include information on the number of | 713 |
agreements that were entered into under this section during the | 714 |
preceding calendar year, a description of the project that is the | 715 |
subject of each such agreement, and an update on the status of | 716 |
projects under agreements entered into before the preceding | 717 |
calendar year. | 718 |
(2) The aggregate amount of tax credits authorized under | 728 |
divisions (B)(2) and (3) of this section and allowed to be claimed | 729 |
by taxpayers in any calendar year for capital improvement projects | 730 |
reviewed and approved by the tax credit authority in 2011, 2012, | 731 |
and 2013 combined shall not exceed twenty-five million dollars. An | 732 |
amount equal to the aggregate amount of credits first authorized | 733 |
in calendar year 2011, 2012, and 2013 may be claimed over the | 734 |
ensuing period up to fifteen years, subject to the terms of | 735 |
individual tax credit agreements. | 736 |
(N) This division applies only to an eligible business that | 740 |
is part of an affiliated group that includes a diversified savings | 741 |
and loan holding company or a grandfathered unitary savings and | 742 |
loan holding company, as those terms are defined in section | 743 |
5726.01 of the Revised Code. Notwithstanding any contrary | 744 |
provision of the agreement between such an eligible business and | 745 |
the tax credit authority, any credit granted under this section | 746 |
against the tax imposed by section 5725.18, 5729.03, 5733.06, | 747 |
5747.02, or 5751.02 of the Revised Code to the eligible business, | 748 |
at the election of the eligible business and without any action by | 749 |
the tax credit authority, may be shared with any member or members | 750 |
of the affiliated group that includes the eligible business, which | 751 |
member or members may claim the credit against the taxes imposed | 752 |
by section 5725.18, 5726.02, 5729.03, 5733.06, 5747.02, or 5751.02 | 753 |
of the Revised Code. Credits shall be claimed by the eligible | 754 |
business in sequential order, as applicable, first claiming the | 755 |
credits to the fullest extent possible against the tax that the | 756 |
certificate holder is subject to, then against the tax imposed by, | 757 |
sequentially, section 5729.03, 5725.18, 5747.02, 5751.02, and | 758 |
lastly 5726.02 of the Revised Code. The credits may be allocated | 759 |
among the members of the affiliated group in such manner as the | 760 |
eligible business elects, but subject to the sequential order | 761 |
required under this division. This division applies to credits | 762 |
granted before, on, or after March 27, 2013, the effective date of | 763 |
H.B. 510 of the 129th general assembly. Credits granted before | 764 |
that effective date that are shared and allocated under this | 765 |
division may be claimed in those calendar years in which the | 766 |
remaining taxable years specified in the agreement end. | 767 |
As used in this division, "affiliated group" means a group of | 768 |
two or more persons with fifty per cent or greater of the value of | 769 |
each person's ownership interests owned or controlled directly, | 770 |
indirectly, or constructively through related interests by common | 771 |
owners during all or any portion of the taxable year, and the | 772 |
common owners. "Affiliated group" includes, but is not limited to, | 773 |
any person eligible to be included in a consolidated elected | 774 |
taxpayer group under section 5751.011 of the Revised Code or a | 775 |
combined taxpayer group under section 5751.012 of the Revised | 776 |
Code. | 777 |
(3) "Eligible investor" means an individual, estate, or trust | 841 |
subject to the tax imposed by section 5747.02 of the Revised Code, | 842 |
or a pass-through entity in which such an individual, estate, or | 843 |
trust holds a direct or indirect ownership or other equity | 844 |
interest. To qualify as an eligible investor, the individual, | 845 |
estate, trust, or pass-through entity shall not owe any | 846 |
outstanding tax or other liability to the state at the time of a | 847 |
qualifying investment. | 848 |
(B) Any eligible investor that makes a qualifying investment | 858 |
in a small business enterprise on or after July 1, 2011, may apply | 859 |
to the director of development services to obtain a small business | 860 |
investment certificate from the director. Alternatively, a small | 861 |
business enterprise may apply on behalf of eligible investors to | 862 |
obtain the certificates for those investors. The director, in | 863 |
consultation with the tax commissioner, shall prescribe the form | 864 |
or manner in which an applicant shall apply for the certificate, | 865 |
devise the form of the certificate, and prescribe any records or | 866 |
other information an applicant shall furnish with the application | 867 |
to evidence the qualifying investment. The applicant shall state | 868 |
the amount of the intended investment. The applicant shall pay an | 869 |
application fee equal to the greater of one-tenth of one per cent | 870 |
of the amount of the intended investment or one hundred dollars. | 871 |
A small business investment certificate entitles the | 872 |
certificate holder to receive a tax credit under section 5747.81 | 873 |
of the Revised Code if the certificate holder qualifies for the | 874 |
credit as otherwise provided in this section. If the certificate | 875 |
holder is a pass-through entity, the certificate entitles the | 876 |
entity's equity owners to receive their distributive or | 877 |
proportionate shares of the credit. In any fiscal biennium, an | 878 |
eligible investor may not apply for small business investment | 879 |
certificates representing intended investment amounts in excess of | 880 |
ten million dollars. Such certificates are not transferable. | 881 |
The director of development services may reserve small | 882 |
business investment certificates to qualifying applicants in the | 883 |
order in which the director receives applications, but may issue | 884 |
the certificates as the applications are completed. An application | 885 |
is completed when the director has validated that an eligible | 886 |
investor has made a qualified investment and the small business | 887 |
enterprise has made the appropriate reinvestment of the qualified | 888 |
investment pursuant to the requirements of division (A)(1)(d) of | 889 |
this section. To qualify for a certificate, an eligible investor | 890 |
must satisfy both of the following, subject to the limitation on | 891 |
the amount of qualifying investments for which certificates may be | 892 |
issued under division (C) of this section: | 893 |
(D) Before the end of the applicable holding period of a | 919 |
qualifying investment, each enterprise in which a qualifying | 920 |
investment was made for which a small business investment | 921 |
certificate has been issued, upon the request of the director of | 922 |
development services, shall provide to the director records or | 923 |
other evidence satisfactory to the director that the enterprise is | 924 |
a small business enterprise for the purposes of this section. Each | 925 |
enterprise shall also provide annually to the director records or | 926 |
evidence regarding the number of jobs created or retained in the | 927 |
state. No credit may be claimed under this section and section | 928 |
5747.81 of the Revised Code if the director finds that an | 929 |
enterprise is not a small business enterprise for the purposes of | 930 |
this section. The director shall compile and maintain a register | 931 |
of small business enterprises qualifying under this section and | 932 |
shall certify the register to the tax commissioner. The director | 933 |
shall also compile and maintain a record of the number of jobs | 934 |
created or retained as a result of qualifying investments made | 935 |
pursuant to this section. | 936 |
(3) The repayment of the loan from the research and | 978 |
development loan fund will be secured by a mortgage, assignment, | 979 |
pledge, lien provided for under section 9.661 of the Revised Code, | 980 |
or other interest in property or other assets of the borrower, at | 981 |
such level of priority and value as the director considers | 982 |
necessary, provided that, in making such a determination, the | 983 |
director shall take into account the value of any rights granted | 984 |
by the borrower to the director to control the use of any assets | 985 |
of the borrower under the circumstances described in the loan | 986 |
documents. | 987 |
(C) Fees, charges, rates of interest, times of payment of | 992 |
interest and principal, and other terms and conditions of, and | 993 |
security for, loans made from the research and development loan | 994 |
fund shall be such as the director determines to be appropriate | 995 |
and in furtherance of the purpose for which the loans are made. | 996 |
The moneys used in making loans shall be disbursed from the fund | 997 |
upon order of the director. Unless otherwise specified in any | 998 |
indenture or other instrument securing obligations under division | 999 |
(D) of section 166.08 of the Revised Code, any payments of | 1000 |
principal and interest from loans made from the fund shall be paid | 1001 |
to the fund and used for the purpose of making loans under this | 1002 |
section. | 1003 |
(2) Each year, the director may, upon request, issue a | 1008 |
certificate to a borrower of moneys from the research and | 1009 |
development loan fund indicating the amount of the qualified | 1010 |
research and development loan payments made by or on behalf of the | 1011 |
borrower during the calendar year immediately preceding the tax | 1012 |
year, as defined in section 5733.04 of the Revised Code, or | 1013 |
taxable year, as defined in section 5747.01 of the Revised Code, | 1014 |
for which the certificate is issued. In addition to indicating the | 1015 |
amount of qualified research and development loan payments, the | 1016 |
certificate shall include a determination of the director that as | 1017 |
of the thirty-first day of December of the calendar year for which | 1018 |
the certificate is issued, the borrower is not in default under | 1019 |
the loan agreement, lease, or other instrument governing repayment | 1020 |
of the loan, including compliance with the job creation and | 1021 |
retention commitments that are part of the qualified research and | 1022 |
development project. If the director determines that a borrower is | 1023 |
in default under the loan agreement, lease, or other instrument | 1024 |
governing repayment of the loan, the director may reduce the | 1025 |
amount, percentage, or term of the credit allowed under section | 1026 |
5733.352, 5747.331, or 5751.52 of the Revised Code with respect to | 1027 |
the certificate issued to the borrower. The director shall not | 1028 |
issue a certificate in an amount that exceeds one hundred fifty | 1029 |
thousand dollars. | 1030 |
(G)(1) There shall be credited to the research and | 1036 |
development loan fund moneys received by this state from the | 1037 |
repayment of loans, including interest thereon, made from the | 1038 |
fund, and moneys received from the sale, lease, or other | 1039 |
disposition of property acquired or constructed with moneys in the | 1040 |
fund derived from the proceeds of the sale of obligations under | 1041 |
section 166.08 of the Revised Code. Moneys in the fund shall be | 1042 |
applied as provided in this chapter pursuant to appropriations | 1043 |
made by the general assembly. | 1044 |
(2) In addition to the requirements in division (G)(1) of | 1045 |
this section, moneys referred to in that division may be deposited | 1046 |
to the credit of separate accounts established by the director of | 1047 |
development services within the research and development loan fund | 1048 |
or in the bond service fund and pledged to the security of | 1049 |
obligations, applied to the payment of bond service charges | 1050 |
without need for appropriation, released from any such pledge and | 1051 |
transferred to the research and development loan fund, all as and | 1052 |
to the extent provided in the bond proceedings pursuant to written | 1053 |
directions of the director of development. Accounts may be | 1054 |
established by the director in the research and development loan | 1055 |
fund for particular projects or otherwise. The director may | 1056 |
withdraw from the fund or, subject to provisions of the applicable | 1057 |
bond proceedings, from any special funds established pursuant to | 1058 |
the bond proceedings, or from any accounts in such funds, any | 1059 |
amounts of investment income required to be rebated and paid to | 1060 |
the federal government in order to maintain the exemption from | 1061 |
federal income taxation of interest on obligations issued under | 1062 |
this chapter, which withdrawal and payment may be made without the | 1063 |
necessity for appropriation. | 1064 |
Sec. 718.15. A municipal corporation, by ordinance, may | 1065 |
grant a refundable or nonrefundable credit against its tax on | 1066 |
income to a taxpayer that also receives a tax credit under section | 1067 |
122.17 of the Revised Codeto foster job creation in the municipal | 1068 |
corporation. If a credit is granted under this section, it shall | 1069 |
be measured as a percentage of the new income tax revenue the | 1070 |
municipal corporation derives from new employees of the taxpayer | 1071 |
and shall be for a term not exceeding fifteen years. Before the | 1072 |
municipal corporation passes an ordinance granting a credit, the | 1073 |
municipal corporation and the taxpayer shall enter into an | 1074 |
agreement specifying all the conditions of the credit. | 1075 |
Sec. 718.151. A municipal corporation, by ordinance, may | 1076 |
grant a refundable or nonrefundable credit against its tax on | 1077 |
income to a taxpayer that receives a nonrefundable tax credit | 1078 |
under section 122.171 of the Revised Code and may grant a | 1079 |
refundable credit against its tax on income to a taxpayer that | 1080 |
receives a refundable tax credit under that sectionfor the | 1081 |
purpose of fostering job retention in the municipal corporation. | 1082 |
If a credit is granted under this section, it shall be measured as | 1083 |
a percentage of the income tax revenue the municipal corporation | 1084 |
derives from the retained employees of the taxpayer, and shall be | 1085 |
for a term not exceeding fifteen years. Before a municipal | 1086 |
corporation passes an ordinance allowing such a credit, the | 1087 |
municipal corporation and the taxpayer shall enter into an | 1088 |
agreement specifying all the conditions of the credit. | 1089 |
On the filing of the application, the commissioner shall | 1096 |
determine the amount of refund to which the applicant is entitled. | 1097 |
If the amount is not less than that claimed, the commissioner | 1098 |
shall certify the amount to the director of budget and management | 1099 |
and treasurer of state for payment from the tax refund fund | 1100 |
created by section 5703.052 of the Revised Code. If the amount is | 1101 |
less than that claimed, the commissioner shall proceed in | 1102 |
accordance with section 5703.70 of the Revised Code. | 1103 |
(B) When the fee imposed pursuant to section 3734.901 of the | 1109 |
Revised Code has been paid on tires that are sold by a retail | 1110 |
dealer or wholesale distributor to a motor vehicle manufacturer, | 1111 |
or to a wholesale distributor or retail dealer for the purpose of | 1112 |
resale outside this state, the seller in this state is entitled to | 1113 |
a refund of the amount of the fee actually paid on the tires. To | 1114 |
obtain a refund under this division, the seller shall apply to the | 1115 |
tax commissioner, shall furnish documentary evidence satisfactory | 1116 |
to the commissioner that the price paid by the purchaser did not | 1117 |
include the fee, and shall provide the name and address of the | 1118 |
purchaser to the commissioner. The seller shall apply on the form | 1119 |
prescribed by the commissioner, within four years after the date | 1120 |
of the sale. Upon receipt of an application, the commissioner | 1121 |
shall determine the amount of any refund due and shall certify | 1122 |
that amount to the director of budget and management and the | 1123 |
treasurer of state for payment from the tax refund fund created in | 1124 |
section 5703.052 of the Revised Code. The certified amount shall | 1125 |
include interest calculated at the rate per annum prescribed by | 1126 |
section 5703.47 of the Revised Code from the date of overpayment | 1127 |
to the date of the commissioner's certification. | 1128 |
(C) After a for-hire motor carrier has paid the applicable | 1185 |
taxes under division (A) or (B) of this section and met all | 1186 |
applicable requirements under section 4921.03 or division (C) of | 1187 |
section 4921.13 of the Revised Code have been met, the commission | 1188 |
shall issue the carrier a tax receipt for each motor vehicle for | 1189 |
which a tax has been paid under this section. The carrier shall | 1190 |
carry a copy ofkeep the appropriate tax receipt in each motor | 1191 |
vehicle operated by the carrier. The carrier shall maintain the | 1192 |
original copy of the tax receipt at the carrier's primary place of | 1193 |
businesstax receipt records that specify to which motor vehicle | 1194 |
each tax receipt is assigned. | 1195 |
(E) The annual tax levied by division (B) of this section | 1198 |
does not apply in those cases where the commission finds that the | 1199 |
movement of agricultural commodities or foodstuffs produced | 1200 |
therefrom requires a temporary and seasonal use of vehicular | 1201 |
equipment for a period of not more than ninety days. In such | 1202 |
event, the tax on the vehicular equipment shall be twenty-five per | 1203 |
cent of the annual tax levied by division (B) of this section. If | 1204 |
any vehicular equipment is used in excess of the ninety-day | 1205 |
period, the annual tax levied by this section shall be paid. | 1206 |
(i) The percentage of a registrant's activity in this state | 1227 |
shall be calculated by dividing the number of miles that the | 1228 |
registrant travels in this state under the international | 1229 |
registration plan, pursuant to section 4503.61 of the Revised | 1230 |
Code, by the number of miles that the registrant travels | 1231 |
nationwide under the international registration plan. Registrants | 1232 |
that operate solely within this state shall use one hundred per | 1233 |
cent as their percentage of activity. Registrants that do not | 1234 |
register their vehicles through the international registration | 1235 |
plan shall calculate activity in the state in the same manner as | 1236 |
that required by the international registration plan. | 1237 |
(ii) The percentage of a registrant's business that is | 1238 |
hazardous-materials-related shall be calculated, for | 1239 |
less-than-truckload shipments, by dividing the weight of all the | 1240 |
registrant's hazardous materials shipments by the total weight of | 1241 |
all shipments in the previous year. The percentage of a | 1242 |
registrant's business that is hazardous-materials-related shall be | 1243 |
calculated, for truckload shipments, by dividing the number of | 1244 |
shipments for which placarding, marking of the vehicle, or | 1245 |
manifesting, as appropriate, was required by regulations adopted | 1246 |
under sections 4 to 6 of the "Hazardous Materials Transportation | 1247 |
Uniform Safety Act of 1990," 104 Stat. 3244, 49 U.S.C. App. 1804, | 1248 |
by the total number of the registrant's shipments that transported | 1249 |
any kind of goods in the previous year. A registrant that | 1250 |
transports both less-than-truckload and truckload shipments of | 1251 |
hazardous materials shall calculate the percentage of business | 1252 |
that is hazardous-materials-related on a proportional basis. | 1253 |
(2) The commission, after notice and opportunity for a | 1258 |
hearing, may assess each carrier a fee for any background | 1259 |
investigation required for the issuance, for the purpose of | 1260 |
section 3734.15 of the Revised Code, of a uniform permit as a | 1261 |
carrier of hazardous wastes and fees related to investigations and | 1262 |
proceedings for the denial, suspension, or revocation of a uniform | 1263 |
permit as a carrier of hazardous materials. The fees shall not | 1264 |
exceed the reasonable costs of the investigations and proceedings. | 1265 |
The fee for a background investigation for a uniform permit as a | 1266 |
carrier of hazardous wastes shall be six hundred dollars plus the | 1267 |
costs of obtaining any necessary information not included in the | 1268 |
permit application, to be calculated at the rate of thirty dollars | 1269 |
per hour, not exceeding six hundred dollars, plus any fees payable | 1270 |
to obtain necessary information. | 1271 |
(I) The application fee for a certificate for the | 1272 |
transportation of household goods issued pursuant to sections | 1273 |
4921.30 to 4921.38 of the Revised Code shall be based on the | 1274 |
certificate holder's gross revenue, in the prior year, for the | 1275 |
intrastate transportation of household goods. The commission shall | 1276 |
establish, by order, ranges of gross revenue and the fee for each | 1277 |
range. The fees shall be set in amounts sufficient to carry out | 1278 |
the purposes of sections 4921.30 to 4921.38 and 4923.99 of the | 1279 |
Revised Code and, to the extent necessary, the commission shall | 1280 |
make changes to the fee structure to ensure that neither over nor | 1281 |
under collection of the fees occurs. The fees shall also take into | 1282 |
consideration the revenue generated from the assessment of | 1283 |
forfeitures under section 4923.99 of the Revised Code regarding | 1284 |
the consumer protection provisions applicable to for-hire motor | 1285 |
carriers engaged in the transportation of household goods. | 1286 |
(J) The fees and taxes provided under this section shall be | 1287 |
in addition to taxes, fees, and charges fixed and exacted by other | 1288 |
sections of the Revised Code, except the assessments required by | 1289 |
section 4905.10 of the Revised Code, but all fees, license fees, | 1290 |
annual payments, license taxes, or taxes or other money exactions, | 1291 |
except the general property tax, assessed, charged, fixed, or | 1292 |
exacted by local authorities such as municipal corporations, | 1293 |
townships, counties, or other local boards, or the officers of | 1294 |
such subdivisions are illegal and, are superseded by sections | 1295 |
4503.04 and 4905.03 and Chapter 4921. of the Revised Code. On | 1296 |
compliance with sections 4503.04 and 4905.03 and Chapter 4921. of | 1297 |
the Revised Code, all local ordinances, resolutions, by laws | 1298 |
bylaws, and rules in force shall cease to be operative as to the | 1299 |
persons in compliance, except that such local subdivisions may | 1300 |
make reasonable local police regulations within their respective | 1301 |
boundaries not inconsistent with sections 4503.04 and 4905.03 and | 1302 |
Chapter 4921. of the Revised Code. | 1303 |
Sec. 5703.056. (A) As used in any section of the Revised | 1304 |
Code that requires the tax commissioner to use certified mail or | 1305 |
personal service or that requires or permits a payment to be made | 1306 |
or a document to be submitted to the tax commissioner or the board | 1307 |
of tax appeals by mail or personal service, and as used in any | 1308 |
section of Chapter 3734., 3769., 4303., or 4305. or Title LVII of | 1309 |
the Revised Code that requires or permits a payment to be made or | 1310 |
a document to be submitted to the treasurer of state by mail: | 1311 |
(1) For a document or payment sent by certified mail, express | 1344 |
mail, United States mail, foreign mail, or a delivery service | 1345 |
authorized for use under division (B) of this section, the date of | 1346 |
the postmark placed by the postal or delivery service on the | 1347 |
sender's receipt or, if the sender was not issued a postmarked | 1348 |
sender's receipt, the date of the postmark placed by the postal or | 1349 |
delivery service on the package containing the payment or | 1350 |
document. | 1351 |
Sec. 5703.21. (A) Except as provided in divisions (B) and | 1400 |
(C) of this section, no agent of the department of taxation, | 1401 |
except in the agent's report to the department or when called on | 1402 |
to testify in any court or proceeding, shall divulge any | 1403 |
information acquired by the agent as to the transactions, | 1404 |
property, or business of any person while acting or claiming to | 1405 |
act under orders of the department. Whoever violates this | 1406 |
provision shall thereafter be disqualified from acting as an | 1407 |
officer or employee or in any other capacity under appointment or | 1408 |
employment of the department. | 1409 |
(B)(1) For purposes of an audit pursuant to section 117.15 of | 1410 |
the Revised Code, or an audit of the department pursuant to | 1411 |
Chapter 117. of the Revised Code, or an audit, pursuant to that | 1412 |
chapter, the objective of which is to express an opinion on a | 1413 |
financial report or statement prepared or issued pursuant to | 1414 |
division (A)(7) or (9) of section 126.21 of the Revised Code, the | 1415 |
officers and employees of the auditor of state charged with | 1416 |
conducting the audit shall have access to and the right to examine | 1417 |
any state tax returns and state tax return information in the | 1418 |
possession of the department to the extent that the access and | 1419 |
examination are necessary for purposes of the audit. Any | 1420 |
information acquired as the result of that access and examination | 1421 |
shall not be divulged for any purpose other than as required for | 1422 |
the audit or unless the officers and employees are required to | 1423 |
testify in a court or proceeding under compulsion of legal | 1424 |
process. Whoever violates this provision shall thereafter be | 1425 |
disqualified from acting as an officer or employee or in any other | 1426 |
capacity under appointment or employment of the auditor of state. | 1427 |
(2) For purposes of an internal audit pursuant to section | 1428 |
126.45 of the Revised Code, the officers and employees of the | 1429 |
office of internal audit in the office of budget and management | 1430 |
charged with directing the internal audit shall have access to and | 1431 |
the right to examine any state tax returns and state tax return | 1432 |
information in the possession of the department to the extent that | 1433 |
the access and examination are necessary for purposes of the | 1434 |
internal audit. Any information acquired as the result of that | 1435 |
access and examination shall not be divulged for any purpose other | 1436 |
than as required for the internal audit or unless the officers and | 1437 |
employees are required to testify in a court or proceeding under | 1438 |
compulsion of legal process. Whoever violates this provision shall | 1439 |
thereafter be disqualified from acting as an officer or employee | 1440 |
or in any other capacity under appointment or employment of the | 1441 |
office of internal audit. | 1442 |
(7) ProvidingUnless otherwise provided by section 5703.212 | 1477 |
of the Revised Code, providing information regarding the name, | 1478 |
account number, or business address of a holder of a vendor's | 1479 |
license issued pursuant to section 5739.17 of the Revised Code, a | 1480 |
holder of a direct payment permit issued pursuant to section | 1481 |
5739.031 of the Revised Code, or a seller having a use tax account | 1482 |
maintained pursuant to section 5741.17 of the Revised Code, or | 1483 |
information regarding the active or inactive status of a vendor's | 1484 |
license, direct payment permit, or seller's use tax account; | 1485 |
(16) Disclosing to the development services agency | 1524 |
information in the possession of the department of taxation that | 1525 |
is necessary to ensure compliance with the laws of this state | 1526 |
governing taxation and to verify information reported to the | 1527 |
development services agency for the purpose of evaluating | 1528 |
potential tax credits, grants, or loans. Such information shall | 1529 |
not include information received from the internal revenue service | 1530 |
the disclosure of which is prohibited by section 6103 of the | 1531 |
Internal Revenue Code. No officer, employee, or agent of the | 1532 |
development services agency shall disclose any information | 1533 |
provided to the development services agency by the department of | 1534 |
taxation under division (C)(16) of this section except when | 1535 |
disclosure of the information is necessary for, and made solely | 1536 |
for the purpose of facilitating, the evaluation of potential tax | 1537 |
credits, grants, or loans. | 1538 |
Sec. 5703.212. The holder of a vendor's license issued | 1539 |
pursuant to section 5739.17 of the Revised Code, the holder of a | 1540 |
direct payment permit issued pursuant to section 5739.031 of the | 1541 |
Revised Code, or a seller having a use tax account maintained | 1542 |
pursuant to section 5741.17 of the Revised Code may apply to the | 1543 |
tax commissioner to keep confidential the street name and number | 1544 |
of the business address associated with the license, permit, or | 1545 |
account if the address is the same as the address of the primary | 1546 |
residence of the license holder, permit holder, account holder, or | 1547 |
any owner or shareholder thereof. Within thirty days after | 1548 |
receiving an application, the commissioner shall review the | 1549 |
application and make a determination of whether the applicant | 1550 |
meets the criteria prescribed by this section. | 1551 |
The exclusions respecting the divulgence of information under | 1552 |
division (C)(7) of section 5703.21, division (B) of section | 1553 |
5715.49, and division (B)(2) of section 5715.50 of the Revised | 1554 |
Code, shall not apply to the street name and number of the | 1555 |
business address of the applicant from the date the commissioner | 1556 |
receives the application until the date the commissioner makes a | 1557 |
determination with respect to the application and, if the | 1558 |
commissioner determines that the applicant meets the criteria | 1559 |
prescribed by this section, thereafter. The exclusions shall | 1560 |
continue to apply to the business name, city, state, zip code, and | 1561 |
all other elements of the applicant's business address. | 1562 |
Sec. 5715.49. (A) Except as provided in division (B) of this | 1563 |
section, no former or present county auditor or member of a county | 1564 |
board of revision shall divulge, except in the performance of | 1565 |
official duties or upon the order of the department of taxation, | 1566 |
or when called upon to testify in any court or proceeding, any | 1567 |
information acquired in the exercise of the powers vested by the | 1568 |
laws relating to taxation, or while claiming to exercise any such | 1569 |
powers, as to the transactions, property, or business of any | 1570 |
person, company, firm, corporation, association, or partnership. | 1571 |
Whoever violates this section shall thereafter be disqualified | 1572 |
from acting in any official capacity in connection with the | 1573 |
assessment or collection of taxes or recoupment charges. | 1574 |
Sec. 5715.50. (A) Except as provided in division (B) of this | 1581 |
section, no former or present expert, clerk, or employee of a | 1582 |
county auditor, county board of revision, or the tax commissioner, | 1583 |
and no former or present deputy, assistant, or agent of the tax | 1584 |
commissioner shall divulge, except in the performance of official | 1585 |
duties or in any report to the county auditor, the county board of | 1586 |
revision, or the tax commissioner, or when called upon to testify | 1587 |
in any court or proceeding, any information acquired in the | 1588 |
exercise of the powers vested therein by any law, or while | 1589 |
claiming to exercise such powers, as to the transactions, | 1590 |
property, or business of any person, company, firm, corporation, | 1591 |
association, or partnership. Whoever violates this section shall | 1592 |
thereafter be disqualified from acting in any official capacity in | 1593 |
connection with the assessment or collection of taxes or | 1594 |
recoupment charges. | 1595 |
Sec. 5727.47. (A) Notice of each assessment certified | 1605 |
pursuant to section 5727.23 or 5727.38 of the Revised Code shall | 1606 |
be mailed to the public utility, and its mailing shall be | 1607 |
prima-facie evidence of its receipt by the public utility to which | 1608 |
it is addressed. With the notice, the tax commissioner shall | 1609 |
provide instructions on how to petition for reassessment and | 1610 |
request a hearing on the petition. If a public utility objects to | 1611 |
any assessment certified to it pursuant to such sections, it may | 1612 |
file with the commissioner, either personally or by certified | 1613 |
mail, within sixty days after the mailing of the notice of | 1614 |
assessment a written petition for reassessment signed by the | 1615 |
utility's authorized agent having knowledge of the facts. IfThe | 1616 |
date the commissioner receives the petition is filed by certified | 1617 |
mail, the date of the United States postmark placed on the | 1618 |
sender's receipt by the postal employee to whom the petition is | 1619 |
presented shall be treated asshall be considered the date of | 1620 |
filing. The petition shall indicate the utility's objections, but | 1621 |
additional objections may be raised in writing if received by the | 1622 |
commissioner prior to the date shown on the final determination. | 1623 |
In the case of a petition seeking a reduction in taxable | 1624 |
value filed with respect to an assessment issued under section | 1625 |
5727.23 of the Revised Code, the petitioner shall state in the | 1626 |
petition the total amount of reduction in taxable value sought by | 1627 |
the petitioner. If the petitioner objects to the percentage of | 1628 |
true value at which taxable property is assessed by the | 1629 |
commissioner, the petitioner shall state in the petition the total | 1630 |
amount of reduction in taxable value sought both with and without | 1631 |
regard to the objection pertaining to the percentage of true value | 1632 |
at which its taxable property is assessed. If a petitioner objects | 1633 |
to the commissioner's apportionment of the taxable value of the | 1634 |
petitioner's taxable property, the petitioner shall distinctly | 1635 |
state in the petition that the petitioner objects to the | 1636 |
commissioner's apportionment, and, within forty-five days after | 1637 |
filing the petition for reassessment, shall submit the | 1638 |
petitioner's proposed apportionment of the taxable value of its | 1639 |
taxable property among taxing districts. If a petitioner that | 1640 |
objects to the commissioner's apportionment fails to state its | 1641 |
objections to that apportionment in its petition for reassessment | 1642 |
or fails to submit its proposed apportionment within forty-five | 1643 |
days after filing the petition for reassessment, the commissioner | 1644 |
shall dismiss the petitioner's objection to the commissioner's | 1645 |
apportionment, and the taxable value of the petitioner's taxable | 1646 |
property, subject to any adjustment to taxable value pursuant to | 1647 |
the petition or appeal, shall be apportioned in the manner used by | 1648 |
the commissioner in the preliminary or amended preliminary | 1649 |
assessment issued under section 5727.23 of the Revised Code. | 1650 |
If an additional objection seeking a reduction in taxable | 1651 |
value in excess of the reduction stated in the original petition | 1652 |
is properly and timely raised with respect to an assessment issued | 1653 |
under section 5727.23 of the Revised Code, the petitioner shall | 1654 |
state the total amount of the reduction in taxable value sought in | 1655 |
the additional objection both with and without regard to any | 1656 |
reduction in taxable value pertaining to the percentage of true | 1657 |
value at which taxable property is assessed. If a petitioner fails | 1658 |
to state the reduction in taxable value sought in the original | 1659 |
petition or in additional objections properly raised after the | 1660 |
petition is filed, the commissioner shall notify the petitioner of | 1661 |
the failure by certified mail. If the petitioner fails to notify | 1662 |
the commissioner in writing of the reduction in taxable value | 1663 |
sought in the petition or in an additional objection within thirty | 1664 |
days after receiving the commissioner's notice, the commissioner | 1665 |
shall dismiss the petition or the additional objection in which | 1666 |
that reduction is sought. | 1667 |
(b) If the petitioner objects to the commissioner's | 1685 |
apportionment of the taxable value of the petitioner's taxable | 1686 |
property, the petitioner is not required to pay the tax otherwise | 1687 |
due on the part of the taxable value apportioned to any taxing | 1688 |
district that the petitioner objects to, subject to division | 1689 |
(B)(2)(c) of this section. If, pursuant to division (A) of this | 1690 |
section, the petitioner has, in a proper and timely manner, | 1691 |
apportioned taxable value to a taxing district to which the | 1692 |
commissioner did not apportion the petitioner's taxable value, the | 1693 |
petitioner shall pay the tax due on the taxable value that the | 1694 |
petitioner has apportioned to the taxing district, subject to | 1695 |
division (B)(2)(c) of this section. | 1696 |
(c) If a petitioner objects to the percentage of true value | 1697 |
at which taxable property is assessed by the commissioner, the | 1698 |
petitioner shall pay the tax due on the basis of the percentage of | 1699 |
true value at which the public utility's taxable property is | 1700 |
assessed by the commissioner. In any case, the petitioner's | 1701 |
payment of tax shall not be less than the amount of tax due based | 1702 |
on the taxable value reflected on the last appeal notice issued by | 1703 |
the commissioner under division (C) of this section. Until the | 1704 |
county auditor receives notification under division (E) of this | 1705 |
section and proceeds under section 5727.471 of the Revised Code to | 1706 |
issue any refund that is found to be due, the county auditor shall | 1707 |
not issue a refund for any increase in the reduction in taxable | 1708 |
value that is sought by a petitioner later than forty-five days | 1709 |
after the petitioner files the original petition as required under | 1710 |
division (A) of this section. | 1711 |
(3) Any part of the tax that, under division (B)(2)(a) or (b) | 1712 |
of this section, is not paid shall be collected upon receipt of | 1713 |
the notification as provided in section 5727.471 of the Revised | 1714 |
Code with interest thereon computed in the same manner as interest | 1715 |
is computed under division (E) of section 5715.19 of the Revised | 1716 |
Code, subject to any correction of the assessment by the | 1717 |
commissioner under division (E) of this section or the final | 1718 |
judgment of the board of tax appeals or a court to which the | 1719 |
board's final judgment is appealed. The penalty imposed under | 1720 |
section 323.121 of the Revised Code shall apply only to the unpaid | 1721 |
portion of the tax if the petitioner's tax payment is less than | 1722 |
the amount of tax due based on the taxable value reflected on the | 1723 |
last appeal notice issued by the commissioner under division (C) | 1724 |
of this section. | 1725 |
(C) Upon receipt of a properly filed petition for | 1726 |
reassessment, the tax commissioner shall notify the treasurer of | 1727 |
state or the auditor of each county to which the assessment | 1728 |
objected to has been certified. In the case of a petition with | 1729 |
respect to an assessment issued under section 5727.23 of the | 1730 |
Revised Code, the commissioner shall issue an appeal notice within | 1731 |
thirty days after receiving the amount of the taxable value | 1732 |
reduction and apportionment changes sought by the petitioner in | 1733 |
the original petition or in any additional objections properly and | 1734 |
timely raised by the petitioner. The appeal notice shall indicate | 1735 |
the amount of the reduction in taxable value sought in the | 1736 |
petition or in the additional objections and the extent to which | 1737 |
the reduction in taxable value and any change in apportionment | 1738 |
requested by the petitioner would affect the commissioner's | 1739 |
apportionment of the taxable value among taxing districts in the | 1740 |
county as shown in the assessment. If a petitioner is seeking a | 1741 |
reduction in taxable value on the basis of a lower percentage of | 1742 |
true value than the percentage at which the commissioner assessed | 1743 |
the petitioner's taxable property, the appeal notice shall | 1744 |
indicate the reduction in taxable value sought by the petitioner | 1745 |
without regard to the reduction sought on the basis of the lower | 1746 |
percentage and shall indicate that the petitioner is required to | 1747 |
pay tax on the reduced taxable value determined without regard to | 1748 |
the reduction sought on the basis of a lower percentage of true | 1749 |
value, as provided under division (B)(2)(c) of this section. The | 1750 |
appeal notice shall include a statement that the reduced taxable | 1751 |
value and the apportionment indicated in the notice are not final | 1752 |
and are subject to adjustment by the commissioner or by the board | 1753 |
of tax appeals or a court on appeal. If the commissioner finds an | 1754 |
error in the appeal notice, the commissioner may amend the notice, | 1755 |
but the notice is only for informational and tax payment purposes; | 1756 |
the notice is not subject to appeal by any person. The | 1757 |
commissioner also shall mail a copy of the appeal notice to the | 1758 |
petitioner. Upon the request of a taxing authority, the county | 1759 |
auditor may disclose to the taxing authority the extent to which a | 1760 |
reduction in taxable value sought by a petitioner would affect the | 1761 |
apportionment of taxable value to the taxing district or districts | 1762 |
under the taxing authority's jurisdiction, but such a disclosure | 1763 |
does not constitute a notice required by law to be given for the | 1764 |
purpose of section 5717.02 of the Revised Code. | 1765 |
(E) The tax commissioner may make corrections to the | 1771 |
assessment as the commissioner finds proper. The commissioner | 1772 |
shall serve a copy of the commissioner's final determination on | 1773 |
the petitioner in the manner provided in section 5703.37 of the | 1774 |
Revised Code. The commissioner's decision in the matter shall be | 1775 |
final, subject to appeal under section 5717.02 of the Revised | 1776 |
Code. The commissioner also shall transmit a copy of the final | 1777 |
determination to the treasurer of state or applicable county | 1778 |
auditor. In the absence of any further appeal, or when a decision | 1779 |
of the board of tax appeals or of any court to which the decision | 1780 |
has been appealed becomes final, the commissioner shall notify the | 1781 |
public utility and, as appropriate, the treasurer of state who | 1782 |
shall proceed under section 5727.42 of the Revised Code, or the | 1783 |
applicable county auditor who shall proceed under section 5727.471 | 1784 |
of the Revised Code. | 1785 |
Sec. 5727.91. (A) The treasurer of state shall refund the | 1795 |
amount of tax paid under section 5727.81 or 5727.811 of the | 1796 |
Revised Code that was paid illegally or erroneously, or paid on an | 1797 |
illegal or erroneous assessment. A natural gas distribution | 1798 |
company, an electric distribution company, or a self-assessing | 1799 |
purchaser shall file an application for a refund with the tax | 1800 |
commissioner on a form prescribed by the commissioner, within four | 1801 |
years of the illegal or erroneous payment of the tax. | 1802 |
On the filing of the application, the commissioner shall | 1803 |
determine the amount of refund to which the applicant is entitled. | 1804 |
If the amount is not less than that claimed, the commissioner | 1805 |
shall certify that amount to the director of budget and management | 1806 |
and the treasurer of state for payment from the tax refund fund | 1807 |
under section 5703.052 of the Revised Code. If the amount is less | 1808 |
than that claimed, the commissioner shall proceed in accordance | 1809 |
with section 5703.70 of the Revised Code. | 1810 |
(B) If a natural gas distribution company or an electric | 1816 |
distribution company entitled to a refund of taxes under this | 1817 |
section, or section 5703.70 of the Revised Code, is indebted to | 1818 |
the state for any tax or fee administered by the tax commissioner | 1819 |
that is paid to the state, or any charge, penalty, or interest | 1820 |
arising from such a tax or fee, the amount refundable may be | 1821 |
applied in satisfaction of the debt. If the amount refundable is | 1822 |
less than the amount of the debt, it may be applied in partial | 1823 |
satisfaction of the debt. If the amount refundable is greater than | 1824 |
the amount of the debt, the amount remaining after satisfaction of | 1825 |
the debt shall be refunded. If the natural gas distribution | 1826 |
company or electric distribution company has more than one such | 1827 |
debt, any debt subject to section 5739.33 or division (G) of | 1828 |
section 5747.07 of the Revised Code shall be satisfied first. This | 1829 |
section applies only to debts that have become final. | 1830 |
(D) Before a refund is issued under this section or section | 1849 |
5703.70 of the Revised Code, a natural gas company or an electric | 1850 |
distribution company shall certify, as prescribed by the tax | 1851 |
commissioner, that it either did not include the tax imposed by | 1852 |
section 5727.81 of the Revised Code in the case of an electric | 1853 |
distribution company, or the tax imposed by section 5727.811 of | 1854 |
the Revised Code in the case of a natural gas distribution | 1855 |
company, in its distribution charge to its customer upon which a | 1856 |
refund of the tax is claimed, or it has refunded or credited to | 1857 |
the customer the excess distribution charge related to the tax | 1858 |
that was erroneously included in the customer's distribution | 1859 |
charge. | 1860 |
Gasoline does not include diesel fuel, commercial or | 1893 |
industrial napthas or solvents manufactured, imported, received, | 1894 |
stored, distributed, sold, or used exclusively for purposes other | 1895 |
than as a motor fuel for a motor vehicle or vessel. The blending | 1896 |
of any of the products listed in the preceding sentence, | 1897 |
regardless of name or characteristics, is conclusively presumed to | 1898 |
have been done to produce gasoline, unless the product obtained by | 1899 |
the blending is entirely incapable for use as fuel to operate a | 1900 |
motor vehicle. An additive, blend stock, or alcohol is presumed to | 1901 |
be sold for blending unless a certification is obtained as | 1902 |
required by the tax commissioner. | 1903 |
(2) With respect to motor fuel other than gasoline, | 1953 |
"received" or "receipt" means distributed or sold for use or used | 1954 |
to generate power for the operation of motor vehicles upon the | 1955 |
public highways or upon waters within the boundaries of this | 1956 |
state. All diesel fuel that is not dyed diesel fuel, regardless of | 1957 |
its use, shall be considered as used to generate power for the | 1958 |
operation of motor vehicles upon the public highways or upon | 1959 |
waters within the boundaries of this state when the fuel is sold | 1960 |
or distributed to a person other than a licensed motor fuel dealer | 1961 |
or to a person licensed under section 5735.026 of the Revised | 1962 |
Code. | 1963 |
(Q) "Transit bus" means a motor vehicle that is operated for | 1988 |
public transit or paratransit service on a regular and continuing | 1989 |
basis within the state by or for a county, a municipal | 1990 |
corporation, a county transit board pursuant to sections 306.01 to | 1991 |
306.13 of the Revised Code, a regional transit authority pursuant | 1992 |
to sections 306.30 to 306.54 of the Revised Code, or a regional | 1993 |
transit commission pursuant to sections 306.80 to 306.90 of the | 1994 |
Revised Code. Public transit or paratransit service may include | 1995 |
fixed route, demand-responsive, or subscription bus service | 1996 |
transportation, but does not include shared-ride taxi service, | 1997 |
carpools, vanpools, jitney service, school bus transportation, or | 1998 |
charter or sightseeing services. | 1999 |
The tax commissioner shall notify each dealer required to | 2054 |
remit taxes by electronic funds transferelectronically of the | 2055 |
dealer's obligation to do so, shall maintain an updated list of | 2056 |
those dealers, and shall timely certify the list and any additions | 2057 |
thereto or deletions therefrom to the treasurer of state. Failure | 2058 |
by the tax commissioner to notify a dealer subject to this section | 2059 |
to remit taxes by electronic funds transferelectronically does | 2060 |
not relieve the dealer of its obligation to remit taxes by | 2061 |
electronic funds transferelectronically. | 2062 |
(B) Dealers required by division (A) of this section to remit | 2063 |
payments by electronic funds transferelectronically shall remit | 2064 |
such payments to the treasurer of state in the manner prescribed | 2065 |
by rules adopted by the treasurer under section 113.061 of the | 2066 |
Revised Code andor through the department of taxation's web site. | 2067 |
Required payments shall be remitted on or before the dates | 2068 |
specified under section 5735.06 of the Revised Code. The payment | 2069 |
of taxes by electronic funds transferelectronically does not | 2070 |
affect a dealer's obligation to file the monthly reportreturn as | 2071 |
required under section 5735.06 of the Revised Code. | 2072 |
(C) If a dealer required by this section to remit taxes by | 2083 |
electronic funds transfer remits those taxes by some means other | 2084 |
than by electronic funds transfer as prescribed by this section | 2085 |
and the rules adopted by the treasurer of state, and the treasurer | 2086 |
determines that such failure was not due to reasonable cause or | 2087 |
was due to willful neglect, the treasurer shall notify the tax | 2088 |
commissioner of the failure to remit by electronic funds transfer | 2089 |
and shall provide the commissioner with any information used in | 2090 |
making that determination. The taxelectronically fails to do so, | 2091 |
the commissioner may
collect an additional charge by assessment in | 2092 |
the manner prescribed by section 5735.12 of the Revised Code. The | 2093 |
additional charge shall equal five per cent of the amount of the | 2094 |
taxes required to be paid by electronic funds transfer, but shall | 2095 |
not exceed five thousand dollars. Any additional charge assessed | 2096 |
under this section is in addition to any other penalty or charge | 2097 |
imposed under this chapter, and shall be considered as revenue | 2098 |
arising from taxes imposed under this chapter. The tax | 2099 |
commissioner may remit all or a portion of such a charge and may | 2100 |
adopt rules governing such remission. | 2101 |
Sec. 5735.07. Each month the tax commissioner shall make a | 2125 |
list of all motor fuel dealers that have filed a report pursuant | 2126 |
to section 5735.06 of the Revised Code. The list shall contain the | 2127 |
names and addresses of all dealers and, the number of gallons of | 2128 |
motor fuel upon which those dealers were required to pay the tax | 2129 |
as reported on the return or as determined by investigation of the | 2130 |
commissioner, and each dealer's federal identification number or | 2131 |
other motor fuel tax account number. The list shall be open to | 2132 |
public inspection in the office of the commissioner or posted on | 2133 |
the department of taxation's web site. | 2134 |
If any person required by this chapter to file reports andor | 2144 |
pay the taxes, interest, or additional charge levied by this | 2145 |
chapter fails to file the report, files an incomplete or incorrect | 2146 |
report, or fails to remit the full amount of the tax, interest, or | 2147 |
additional charge due for the period covered by the report, the | 2148 |
commissioner may make an assessment against the person based upon | 2149 |
any information in the commissioner's possession. | 2150 |
(B) Unless the party assessed files with the tax commissioner | 2168 |
within sixty days after service of the notice of assessment, | 2169 |
either personally or by certified mail, a written petition for | 2170 |
reassessment in writing, signed by the party assessed or that | 2171 |
party's authorized agent having knowledge of the facts, the | 2172 |
assessment becomes final and the amount of the assessment is due | 2173 |
and payable from the party assessed to the treasurer of state. The | 2174 |
petition shall indicate the objections of the party assessed, but | 2175 |
additional objections may be raised in writing if received by the | 2176 |
commissioner prior to the date shown on the final determination. | 2177 |
If the petition has been properly filed, the commissioner shall | 2178 |
proceed under section 5703.60 of the Revised Code. | 2179 |
(C) After an assessment becomes final, if any portion of the | 2180 |
assessment remains unpaid, including accrued interest, a certified | 2181 |
copy of the tax commissioner's entry making the assessment final | 2182 |
may be filed in the office of the clerk of the court of common | 2183 |
pleas in the county in which the party assessed resides or in | 2184 |
which the business of the party assessed is conducted. If the | 2185 |
party assessed maintains no place of business in this state and is | 2186 |
not a resident of this state, the certified copy of the entry may | 2187 |
be filed in the office of the clerk of the court of common pleas | 2188 |
of Franklin county. | 2189 |
Immediately upon the filing of the entry, the clerk shall | 2190 |
enter a judgment for the state against the party assessed in the | 2191 |
amount shown on the entry. The judgment may be filed by the clerk | 2192 |
in a loose-leaf book entitled "special judgments for state motor | 2193 |
fuel tax," and shall have the same effect as other judgments. | 2194 |
Execution shall issue upon the judgment upon the request of the | 2195 |
tax commissioner, and all laws applicable to sales on execution | 2196 |
shall apply to sales made under the judgment. | 2197 |
If the assessment is not paid in its entirety within sixty | 2198 |
days after the day the assessment was issued, the portion of the | 2199 |
assessment consisting of tax due shall bear interest at the rate | 2200 |
per annum prescribed by section 5703.47 of the Revised Code from | 2201 |
the day the commissioner issues the assessment until it is paid or | 2202 |
until it is certified to the attorney general for collection under | 2203 |
section 131.02 of the Revised Code, whichever comes first. If the | 2204 |
unpaid portion of the assessment is certified to the attorney | 2205 |
general for collection, the entire unpaid portion of the | 2206 |
assessment shall bear interest at the rate per annum prescribed by | 2207 |
section 5703.47 of the Revised Code from the date of certification | 2208 |
until the date it is paid in its entirety. Interest shall be paid | 2209 |
in the same manner as the tax and may be collected by the issuance | 2210 |
of an assessment under this section. | 2211 |
In order to receive a refund, the retail dealer shall file | 2226 |
with the tax commissioner, within one hundred twenty days after | 2227 |
the thirtieth day of June and the thirty-first day of December of | 2228 |
each year, an application for a refund stating the quantity of | 2229 |
motor fuel that was purchased for resale by the applicant during | 2230 |
the preceding semiannual period ending the thirtieth day of June | 2231 |
or the thirty-first day of December and upon which the motor fuel | 2232 |
tax has been paid. No person shall file a claim for the tax on | 2233 |
fewer than one hundred gallons of motor fuel. The form and | 2234 |
contents of the application shall be prescribed by the | 2235 |
commissioner, and the application shall be signed in accordance | 2236 |
with section 5703.25 of the Revised Code. On the filing of the | 2237 |
application, the commissioner shall determine the amount of refund | 2238 |
to which the applicant is entitled. If the amount is not less than | 2239 |
that claimed, the commissioner shall certify the amount to the | 2240 |
director of budget and management and treasurer of state for | 2241 |
payment from the tax refund fund created by section 5703.052 of | 2242 |
the Revised Code. If the amount is less than that claimed, the | 2243 |
commissioner shall proceed in accordance with section 5703.70 of | 2244 |
the Revised Code. | 2245 |
Sec. 5735.23. (A) Out of receipts from the tax levied by | 2268 |
section 5735.05 of the Revised Code, the treasurer of state shall | 2269 |
place to the credit of the tax refund fund established by section | 2270 |
5703.052 of the Revised Code amounts equal to the refunds | 2271 |
certified by the tax commissioner pursuant to sections 5735.13, | 2272 |
5735.14, 5735.141, and 5735.142, and 5735.16 of the Revised Code. | 2273 |
The treasurer of state shall then transfer the amount required by | 2274 |
section 5735.051 of the Revised Code to the waterways safety fund, | 2275 |
the amount required by section 4907.472 of the Revised Code to the | 2276 |
grade crossing protection fund, and the amount required by section | 2277 |
5735.053 of the Revised Code to the motor fuel tax administration | 2278 |
fund. | 2279 |
(B) Except as provided in division (D) of this section, each | 2280 |
month the balance of the receipts from the tax levied by section | 2281 |
5735.05 of the Revised Code shall be credited, after receipt by | 2282 |
the treasurer of state of certification from the commissioners of | 2283 |
the sinking fund, as required by section 5528.35 of the Revised | 2284 |
Code, that there are sufficient moneys to the credit of the | 2285 |
highway obligations bond retirement fund to meet in full all | 2286 |
payments of interest, principal, and charges for the retirement of | 2287 |
highway obligations issued pursuant to Section 2i of Article VIII, | 2288 |
Ohio Constitution, and sections 5528.30 and 5528.31 of the Revised | 2289 |
Code due and payable during the current calendar year, as follows: | 2290 |
(2) An amount equal to five cents multiplied by the number of | 2321 |
gallons of motor fuel sold at stations operated by the Ohio | 2322 |
turnpike and infrastructure commission, such gallonage to be | 2323 |
certified by the commission to the treasurer of state not later | 2324 |
than the last day of the month following. The funds paid to the | 2325 |
commission pursuant to this section shall be expended for the | 2326 |
construction, reconstruction, maintenance, and repair of turnpike | 2327 |
projects, except that the funds may not be expended for the | 2328 |
construction of new interchanges. The funds also may be expended | 2329 |
for the construction, reconstruction, maintenance, and repair of | 2330 |
those portions of connecting public roads that serve existing | 2331 |
interchanges and are determined by the commission and the director | 2332 |
of transportation to be necessary for the safe merging of traffic | 2333 |
between the turnpike and those public roads. | 2334 |
(a) Ten and seven-tenths per cent shall be paid to municipal | 2337 |
corporations for distribution pursuant to division (A)(1) of | 2338 |
section 5735.27 of the Revised Code and may be used for any | 2339 |
purpose for which payments received under that division may be | 2340 |
used. Through July 15, 2005, the sum of two hundred forty-eight | 2341 |
thousand six hundred twenty-five dollars shall be monthly | 2342 |
subtracted from the amount so computed and credited to the highway | 2343 |
operating fund. Beginning August 15, 2005, the sum of seven | 2344 |
hundred forty-five thousand eight hundred seventy-five dollars | 2345 |
shall be monthly subtracted from the amount so computed and | 2346 |
credited to the highway operating fund. | 2347 |
(b) Five per cent shall be paid to townships for distribution | 2348 |
pursuant to division (A)(5) of section 5735.27 of the Revised Code | 2349 |
and may be used for any purpose for which payments received under | 2350 |
that division may be used. Through July 15, 2005, the sum of | 2351 |
eighty-seven thousand seven hundred fifty dollars shall be monthly | 2352 |
subtracted from the amount so computed and credited to the highway | 2353 |
operating fund. Beginning August 15, 2005, the sum of two hundred | 2354 |
sixty-three thousand two hundred fifty dollars shall be monthly | 2355 |
subtracted from the amount so computed and credited to the highway | 2356 |
operating fund. | 2357 |
(c) Nine and three-tenths per cent shall be paid to counties | 2358 |
for distribution pursuant to division (A)(3) of section 5735.27 of | 2359 |
the Revised Code and may be used for any purpose for which | 2360 |
payments received under that division may be used. Through July | 2361 |
15, 2005, the sum of two hundred forty-eight thousand six hundred | 2362 |
twenty-five dollars shall be monthly subtracted from the amount so | 2363 |
computed and credited to the highway operating fund. Beginning | 2364 |
August 15, 2005, the sum of seven hundred forty-five thousand | 2365 |
eight hundred seventy-five dollars shall be monthly subtracted | 2366 |
from the amount so computed and credited to the highway operating | 2367 |
fund. | 2368 |
(D) Monthly from September to February of each fiscal year, | 2373 |
an amount equal to one-sixth of the amount certified in July of | 2374 |
that year by the treasurer of state pursuant to division (Q) of | 2375 |
section 151.01 of the Revised Code shall, from amounts required to | 2376 |
be credited or transferred to the highway operating fund pursuant | 2377 |
to division (B)(2)(c) or (C)(2)(d) of this section, be credited or | 2378 |
transferred to the highway capital improvement bond service fund | 2379 |
created in section 151.06 of the Revised Code. If, in any of those | 2380 |
months, the amount available to be credited or transferred to the | 2381 |
bond service fund is less than one-sixth of the amount so | 2382 |
certified, the shortfall shall be added to the amount due the next | 2383 |
succeeding month. Any amount still due at the end of the six-month | 2384 |
period shall be credited or transferred as the money becomes | 2385 |
available, until such time as the office of budget and management | 2386 |
receives certification from the treasurer of state or the | 2387 |
treasurer of state's designee that sufficient money has been | 2388 |
credited or transferred to the bond service fund to meet in full | 2389 |
all payments of debt service and financing costs due during the | 2390 |
fiscal year from that fund. | 2391 |
Sec. 5736.041. Each month, the tax commissioner shall prepare | 2392 |
a list of suppliers holding a license issued under section 5736.06 | 2393 |
of the Revised Code that has not been revoked or canceled under | 2394 |
section 5736.07 of the Revised Code. The list shall contain the | 2395 |
names and addresses of all such suppliers and each supplier's | 2396 |
account number for the tax imposed under section 5736.02 of the | 2397 |
Revised Code. The list shall be open to public inspection in the | 2398 |
office of the commissioner. The commissioner may post the list on | 2399 |
the department of taxation's web site. | 2400 |
Sec. 5736.09. (A) The tax commissioner may make an | 2447 |
assessment, based on any information in the commissioner's | 2448 |
possession, against any person that fails to file a return or pay | 2449 |
any tax as required by this chapter. The commissioner shall give | 2450 |
the person assessed written notice of the assessment as provided | 2451 |
in section 5703.37 of the Revised Code. With the notice, the | 2452 |
commissioner shall provide instructions on the manner in which to | 2453 |
petition for reassessment and request a hearing with respect to | 2454 |
the petition. | 2455 |
(B) Unless the person assessed, within sixty days after | 2456 |
service of the notice of assessment, files with the commissioner, | 2457 |
either personally or by certified mail, a written petition signed | 2458 |
by the person or the person's authorized agent having knowledge of | 2459 |
the facts, the assessment becomes final, and the amount of the | 2460 |
assessment is due and payable from the person assessed to the | 2461 |
treasurer of state. The petition shall indicate the objections of | 2462 |
the person assessed, but additional objections may be raised in | 2463 |
writing if received by the commissioner prior to the date shown on | 2464 |
the final determination. | 2465 |
(2) Immediately upon the filing of the entry, the clerk shall | 2476 |
enter judgment for the state against the person assessed in the | 2477 |
amount shown on the entry. The judgment may be filed by the clerk | 2478 |
in a loose-leaf book entitled, "special judgments for the motor | 2479 |
fuel receiptspetroleum activity tax" and shall have the same | 2480 |
effect as other judgments. Execution shall issue upon the judgment | 2481 |
at the request of the commissioner, and all laws applicable to | 2482 |
sales on execution shall apply to sales made under the judgment. | 2483 |
(3) If the assessment is not paid in its entirety within | 2484 |
sixty days after the day the assessment was issued, the portion of | 2485 |
the assessment consisting of tax due shall bear interest at the | 2486 |
rate per annum prescribed by section 5703.47 of the Revised Code | 2487 |
from the day the commissioner issues the assessment until it is | 2488 |
paid or until it is certified to the attorney general for | 2489 |
collection under section 131.02 of the Revised Code, whichever | 2490 |
comes first. If the unpaid portion of the assessment is certified | 2491 |
to the attorney general for collection, the entire unpaid portion | 2492 |
of the assessment shall bear interest at the rate per annum | 2493 |
prescribed by section 5703.47 of the Revised Code from the date of | 2494 |
certification until the date it is paid in its entirety. Interest | 2495 |
shall be paid in the same manner as the tax and may be collected | 2496 |
by the issuance of an assessment under this section. | 2497 |
(D) If the commissioner believes that collection of the tax | 2498 |
will be jeopardized unless proceedings to collect or secure | 2499 |
collection of the tax are instituted without delay, the | 2500 |
commissioner may issue a jeopardy assessment against the person | 2501 |
liable for the tax. Immediately upon the issuance of the jeopardy | 2502 |
assessment, the commissioner shall file an entry with the clerk of | 2503 |
the court of common pleas in the manner prescribed by division (C) | 2504 |
of this section. Notice of the jeopardy assessment shall be served | 2505 |
on the person assessed or the person's authorized agent in the | 2506 |
manner provided in section 5703.37 of the Revised Code within five | 2507 |
days of the filing of the entry with the clerk. The total amount | 2508 |
assessed is immediately due and payable, unless the person | 2509 |
assessed files a petition for reassessment in accordance with | 2510 |
division (B) of this section and provides security in a form | 2511 |
satisfactory to the commissioner and in an amount sufficient to | 2512 |
satisfy the unpaid balance of the assessment. Full or partial | 2513 |
payment of the assessment does not prejudice the commissioner's | 2514 |
consideration of the petition for reassessment. | 2515 |
(F) Except as otherwise provided in this division, no | 2520 |
assessment shall be made or issued against a taxpayer for the tax | 2521 |
imposed under this chapter more than four years after the due date | 2522 |
for the filing of the return for the tax period for which the tax | 2523 |
was reported, or more than four years after the return for the tax | 2524 |
period was filed, whichever is later. The time limit may be | 2525 |
extended if both the taxpayer and the commissioner consent in | 2526 |
writing to the extension or enter into an agreement waiving or | 2527 |
extending the time limit. Any such extension shall extend the | 2528 |
four-year time limit in division (A) of section 5736.08 of the | 2529 |
Revised Code for the same period of time. Nothing in this division | 2530 |
bars an assessment against a taxpayer that fails to file a return | 2531 |
required by this chapter or that files a fraudulent return. | 2532 |
(G) If the commissioner possesses information that indicates | 2533 |
that the amount of tax a taxpayer is required to pay under this | 2534 |
chapter exceeds the amount the taxpayer paid, the commissioner may | 2535 |
audit a sample of the taxpayer's gross receipts over a | 2536 |
representative period of time to ascertain the amount of tax due, | 2537 |
and may issue an assessment based on the audit. The commissioner | 2538 |
shall make a good faith effort to reach agreement with the | 2539 |
taxpayer in selecting a representative sample. The commissioner | 2540 |
may apply a sampling method only if the commissioner has | 2541 |
prescribed the method by rule. | 2542 |
(2) To the motor fuel receiptspetroleum activity tax public | 2575 |
highways fund, an amount that bears the same ratio to the balance | 2576 |
in the motor fuel receiptspetroleum activity tax fund, after | 2577 |
subtracting the amount transferred under division (D)(1) of this | 2578 |
section, that (a) the gross receipts attributed to motor fuel used | 2579 |
for propelling vehicles on public highways and waterways as | 2580 |
indicated by returns filed by the last day of the preceding month, | 2581 |
bears to (b) all gross receipts as indicated by those returns; | 2582 |
(E) "Cigarettes" includes any roll for smoking made wholly or | 2642 |
in part of tobacco, irrespective of size or shape, and whether or | 2643 |
not such tobacco is flavored, adulterated, or mixed with any other | 2644 |
ingredient, the wrapper or cover of which is made of paper, | 2645 |
reconstituted cigarette tobacco, homogenized cigarette tobacco, | 2646 |
cigarette tobacco sheet, or any similar materials other than cigar | 2647 |
tobacco. | 2648 |
(K)(J) "Wholesale price" means the invoice price, including | 2661 |
all federal excise taxes, at which the manufacturer of the tobacco | 2662 |
product sells the tobacco product to unaffiliated distributors, | 2663 |
excluding any discounts based on the method of payment of the | 2664 |
invoice or on time of payment of the invoice. If the taxpayer buys | 2665 |
from other than a manufacturer, "wholesale price" means the | 2666 |
invoice price, including all federal excise taxes and excluding | 2667 |
any discounts based on the method of payment of the invoice or on | 2668 |
time of payment of the invoice. | 2669 |
(B) For one or more of the purposes for which a tax may be | 2710 |
levied under section 3381.16 of the Revised Code and for the | 2711 |
purposes of paying the expenses of administering the tax and the | 2712 |
expenses charged by a board of elections to hold an election on a | 2713 |
question submitted under this section, the board of county | 2714 |
commissioners of a county that has within its territorial | 2715 |
boundaries a qualifying regional arts and cultural district may | 2716 |
levy a tax on the sale of cigarettes sold for resale at retail in | 2717 |
the county composing the district. The rate of the tax, when added | 2718 |
to the rate of any other tax concurrently levied by the board | 2719 |
under this section, shall not exceed fifteen mills per cigarette, | 2720 |
and shall be computed on each cigarette sold. Only one sale of the | 2721 |
same article shall be used in computing the amount of tax due. The | 2722 |
tax may be levied for any number of years not exceeding ten years. | 2723 |
The tax shall be levied pursuant to a resolution of the board | 2724 |
of county commissioners approved by a majority of the electors in | 2725 |
the county voting on the question of levying the tax. The | 2726 |
resolution shall specify the rate of the tax, the number of years | 2727 |
the tax will be levied, and the purposes for which the tax is | 2728 |
levied. The election may be held on the date of a general, | 2729 |
primary, or special election held not sooner than ninety days | 2730 |
after the date the board certifies its resolution to the board of | 2731 |
elections. If approved by the electors, the tax shall take effect | 2732 |
on the first day of the month specified in the resolution but not | 2733 |
sooner than the first day of the month that is at least sixty days | 2734 |
after the certification of the election results by the board of | 2735 |
elections. A copy of the resolution levying the tax shall be | 2736 |
certified to the tax commissioner at least sixty days prior to the | 2737 |
date on which the tax is to become effective. | 2738 |
Sec. 5743.024. (A) For the purposes of section 307.696 of | 2778 |
the Revised Code, to pay the expenses of administering the tax, | 2779 |
and to pay any or all of the charge the board of elections makes | 2780 |
against the county to hold the election on the question of levying | 2781 |
the tax, or for such purposes and to provide revenues to the | 2782 |
county for permanent improvements, the board of county | 2783 |
commissioners may levy a tax on sales of cigarettes sold for | 2784 |
resale at retail in the county. The tax shall not exceed two and | 2785 |
twenty-five hundredths of a mill per cigarette, and shall be | 2786 |
computed on each cigarette sold. The tax may be levied for any | 2787 |
number of years not exceeding twenty. Only one sale of the same | 2788 |
article shall be used in computing the amount of tax due. | 2789 |
The tax shall be levied pursuant to a resolution of the | 2790 |
county commissioners approved by a majority of the electors in the | 2791 |
county voting on the question of levying the tax. The resolution | 2792 |
shall specify the rate of the tax, the number of years the tax | 2793 |
will be levied, and the purposes for which the tax is levied. Such | 2794 |
election may be held on the date of a general or special election | 2795 |
held not sooner than ninety days after the date the board | 2796 |
certifies its resolution to the board of elections. If approved by | 2797 |
the electors, the tax shall take effect on the first day of the | 2798 |
month specified in the resolution but not sooner than the first | 2799 |
day of the month that is at least sixty days after the | 2800 |
certification of the election results by the board of elections. A | 2801 |
copy of the resolution levying the tax shall be certified to the | 2802 |
tax commissioner at least sixty days prior to the date on which | 2803 |
the tax is to become effective. | 2804 |
(C) The board of county commissioners of a county in which a | 2838 |
tax is imposed under this section on the effective date of the | 2839 |
amendment of this section by H.B. 59 of the 130th general | 2840 |
assembly, September 29, 2013, may levy a tax for the purpose of | 2841 |
section 307.673 of the Revised Code regardless of whether or not | 2842 |
the cooperative agreement authorized under that section has been | 2843 |
entered into prior to the day the resolution adopted under | 2844 |
division (C)(1) or (2) of this section is adopted, for the purpose | 2845 |
of reimbursing a county for costs incurred in the construction of | 2846 |
a sports facility pursuant to an agreement entered into by the | 2847 |
county under section 307.696 of the Revised Code, or for the | 2848 |
purpose of paying the costs of capital repairs of and improvements | 2849 |
to a sports facility. The tax shall be levied and approved in one | 2850 |
of the manners prescribed by division (C)(1) or (2) of this | 2851 |
section. | 2852 |
(1) The tax may be levied pursuant to a resolution adopted by | 2853 |
a majority of the members of the board of county commissioners not | 2854 |
later than forty-five days after July 19, 1995. A board of county | 2855 |
commissioners approving a tax under division (C)(1) of this | 2856 |
section may approve a tax under division (D)(1) of section 307.697 | 2857 |
or division (B)(1) of section 4301.421 of the Revised Code at the | 2858 |
same time. Subject to the resolution being submitted to a | 2859 |
referendum under sections 305.31 to 305.41 of the Revised Code, | 2860 |
the resolution shall take effect immediately, but the tax levied | 2861 |
pursuant to the resolution shall not be levied prior to the day | 2862 |
following the last day that any tax previously levied pursuant to | 2863 |
this division may be levied. | 2864 |
(2) The tax may be levied pursuant to a resolution adopted by | 2865 |
a majority of the members of the board of county commissioners not | 2866 |
later than September 1, 2015, and approved by a majority of the | 2867 |
electors of the county voting on the question of levying the tax. | 2868 |
The board of county commissioners shall certify a copy of the | 2869 |
resolution to the board of elections immediately upon adopting a | 2870 |
resolution under division (C)(2) of this section. The election may | 2871 |
be held on the date of a general or special election held not | 2872 |
sooner than ninety days after the date the board certifies its | 2873 |
resolution to the board of elections. The form of the ballot shall | 2874 |
be as prescribed by division (C) of section 307.697 of the Revised | 2875 |
Code, except that the phrase "paying not more than one-half of the | 2876 |
costs of providing a sports facility together with related | 2877 |
redevelopment and economic development projects" shall be replaced | 2878 |
by the phrase "paying the costs of constructing, renovating, | 2879 |
improving, or repairing a sports facility and reimbursing a county | 2880 |
for costs incurred by the county in the construction of a sports | 2881 |
facility," and the phrase ", beginning .......... (here insert the | 2882 |
earliest date the tax would take effect)" shall be appended after | 2883 |
"years." A board of county commissioners submitting the question | 2884 |
of a tax under division (C)(2) of this section may submit the | 2885 |
question of a tax under division (D)(2) of section 307.697 or | 2886 |
division (B)(2) of section 4301.421 of the Revised Code as a | 2887 |
single question, and the form of the ballot shall include each of | 2888 |
the proposed taxes. | 2889 |
Sec. 5743.025. In addition to the return required by section | 2908 |
5743.03 of the Revised Code, each retail dealer in a county in | 2909 |
which a tax is levied under section 5743.021, 5743.024, or | 2910 |
5743.026 of the Revised Code shall, within thirty days after the | 2911 |
date on which the tax takes effect, make and file a return, on | 2912 |
forms prescribed by the tax commissioner, showing the total number | 2913 |
of cigarettes which such retail dealer had on hand as of the | 2914 |
beginning of business on the date on which the tax takes effect, | 2915 |
and such other information as the commissioner deems necessary for | 2916 |
the administration of section 5743.021, 5743.024, or 5743.026 of | 2917 |
the Revised Code. Each retail dealer shall deliver the return | 2918 |
together with a remittance of the additional amount of tax due on | 2919 |
the cigarettes shown on such return to the treasurer of state. The | 2920 |
treasurer of state shall stamp or otherwise mark on the return the | 2921 |
date it was received and shall also show thereon by stamp or | 2922 |
otherwise the tax payment remitted with the return. Thereafter, | 2923 |
the treasurer of state shall immediately transmit all returns | 2924 |
filed under this section to the tax commissioner. Any retail | 2925 |
dealer who fails to file a return under this section shall, for | 2926 |
each day the retail dealer so fails, forfeit and pay into the | 2927 |
state treasury the sum of one dollar as revenue arising from the | 2928 |
tax imposed by section 5743.021, 5743.024, or 5743.026 of the | 2929 |
Revised Code, and such sum may be collected by assessment in the | 2930 |
manner provided in section 5743.081 of the Revised Code. For | 2931 |
thirty days after the effective date of a tax imposed by section | 2932 |
5743.021, 5743.024, or 5743.026 of the Revised Code, a retail | 2933 |
dealer may possess for sale or sell in the county in which the tax | 2934 |
is levied cigarettes not bearing the stamp or impression required | 2935 |
by section 5743.03 of the Revised Code to evidence payment of the | 2936 |
county tax but on which the tax has or will be paid. | 2937 |
Sec. 5743.03. (A) Except as provided in section 5743.04 of | 2938 |
the Revised Code, the taxes imposed under sections 5743.02, | 2939 |
5743.021, 5743.024, and 5743.026 of the Revised Code shall be paid | 2940 |
by the purchase of tax stamps. A tax stamp shall be affixed to | 2941 |
each package of an aggregate denomination not less than the amount | 2942 |
of the tax upon the contents thereof. The tax stamp, so affixed, | 2943 |
shall be prima-facie evidence of payment of the tax. | 2944 |
Except as is provided in the rules prescribed by the tax | 2945 |
commissioner under authority of sections 5743.01 to 5743.20 of the | 2946 |
Revised Code, and unless tax stamps have been previously affixed, | 2947 |
they shall be so affixed by each wholesale dealer, and canceled by | 2948 |
writing or stamping across the face thereof the number assigned to | 2949 |
such wholesale dealer by the tax commissioner for that purpose, | 2950 |
prior to the delivery of any cigarettes to any person in this | 2951 |
state, or in the case of a tax levied pursuant to section | 2952 |
5743.021, 5743.024, or 5743.026 of the Revised Code, prior to the | 2953 |
delivery of cigarettes to any person in the county in which the | 2954 |
tax is levied. | 2955 |
(B) Except as provided in the rules prescribed by the | 2956 |
commissioner under authority of sections 5743.01 to 5743.20 of the | 2957 |
Revised Code, each retail dealer, within twenty-four hours after | 2958 |
the receipt of any cigarettes at the retail dealer's place of | 2959 |
business, shall inspect the cigarettes to ensure that tax stamps | 2960 |
are affixed. The inspection shall be completed before the | 2961 |
cigarettes are delivered to any person in this state, or, in the | 2962 |
case of a tax levied pursuant to section 5743.021, 5743.024, or | 2963 |
5743.026 of the Revised Code, before the cigarettes are delivered | 2964 |
to any person in the county in which the tax is levied. | 2965 |
(D) Each wholesale dealer who purchases cigarettes without | 2971 |
proper tax stamps affixed thereto shall, on or before the | 2972 |
thirty-first day of the month following the close of each | 2973 |
semiannual period, which period shall end on the thirtieth day of | 2974 |
June and the thirty-first day of December of each year, make and | 2975 |
file a return of the preceding semiannual period, on such form as | 2976 |
is prescribed by the tax commissioner, showing the dealer's entire | 2977 |
purchases and sales of cigarettes and stamps or impressions for | 2978 |
such semiannual period and accurate inventories as of the | 2979 |
beginning and end of each semiannual period of cigarettes, stamped | 2980 |
or unstamped; cigarette tax stamps affixed or unaffixed and unused | 2981 |
meter impressions; and such other information as the commissioner | 2982 |
finds necessary to the proper administration of sections 5743.01 | 2983 |
to 5743.20 of the Revised Code. The commissioner may extend the | 2984 |
time for making and filing returns and may remit all or any part | 2985 |
of amounts of penalties that may become due under sections 5743.01 | 2986 |
to 5743.20 of the Revised Code. The wholesale dealer shall deliver | 2987 |
the return together with a remittance of the tax deficiency | 2988 |
reported thereon to the treasurer of state. The treasurer of state | 2989 |
shall stamp or otherwise mark on the return the date it was | 2990 |
received and shall also show thereon by stamp or otherwise a | 2991 |
payment or nonpayment of the deficiency shown by the return. | 2992 |
Thereafter, the treasurer of state shall immediately transmit all | 2993 |
returns filed under this section to the commissioner. | 2994 |
(E) Any wholesale dealer who fails to file a return under | 2995 |
this section and the rules of the commissioner, other than a | 2996 |
report required pursuant to division (F) of this section, may be | 2997 |
required, for each day the dealer so fails, to forfeit and pay | 2998 |
into the state treasury the sum of one dollar as revenue arising | 2999 |
from the tax imposed by sections 5743.01 to 5743.20 of the Revised | 3000 |
Code and such sum may be collected by assessment in the manner | 3001 |
provided in section 5743.081 of the Revised Code. If the | 3002 |
commissioner finds it necessary in order to insure the payment of | 3003 |
the tax imposed by sections 5743.01 to 5743.20 of the Revised | 3004 |
Code, the commissioner may require returns and payments to be made | 3005 |
other than semiannually. The returns shall be signed by the | 3006 |
wholesale dealer or an authorized agent thereof. | 3007 |
(G) The report required by division (F) of this section shall | 3018 |
be made on a form prescribed by the commissioner and shall be | 3019 |
filed not later than the last day of each month for the previous | 3020 |
month, except that if the commissioner determines that the | 3021 |
quantity reported by a person does not warrant monthly reporting, | 3022 |
the commissioner may authorize reporting at less frequent | 3023 |
intervals. The commissioner may assess a penalty of not more than | 3024 |
two hundred fifty dollars for each month or portion thereof that a | 3025 |
person fails to timely file a required report, and such sum may be | 3026 |
collected by assessment in the manner provided in section 5743.081 | 3027 |
of the Revised Code. All money collected under this division shall | 3028 |
be considered as revenue arising from the taxes imposed by | 3029 |
sections 5743.01 to 5743.20 of the Revised Code. | 3030 |
(H) The treasurer of stateor an agent of thetreasurer | 3031 |
commissioner may sell tax stamps only to a licensed wholesale | 3032 |
dealer, except as otherwise authorized by the commissioner. The | 3033 |
treasureror an agent of thetreasurercommissioner may charge | 3034 |
the costs associated with the shipment of tax stamps to the | 3035 |
licensed wholesale dealer. Amounts collected from such charges | 3036 |
shall be credited to the treasurer of state's administrative | 3037 |
cigarette tax enforcement fund created under section 113.20 | 3038 |
5743.15 of the Revised Code. | 3039 |
Sec. 5743.04. The tax commissioner shall design and procure | 3040 |
the stamps provided for in section 5743.03 of the Revised Code and | 3041 |
shall enforce and administer sections 5743.01 to 5743.44 of the | 3042 |
Revised Code. With respect to packages containing any number of | 3043 |
cigarettes other than twenty, if the commissioner finds that it is | 3044 |
practicable to collect the taxes levied under sections 5743.02, | 3045 |
5743.021, 5743.024, and 5743.026 of the Revised Code by any method | 3046 |
other than that provided in this section and section 5743.03 of | 3047 |
the Revised Code, the commissioner may by rule prescribe such | 3048 |
other method for payment of the taxes upon such packages of | 3049 |
cigarettes as will adequately protect the revenue; provided, that | 3050 |
in any case where the commissioner prescribes that the taxes upon | 3051 |
such packages of cigarettes shall be paid on the basis of returns | 3052 |
filed by a wholesale or retail dealer, said returns, together with | 3053 |
a remittance of all taxes due as shown thereon, shall be filed | 3054 |
with the treasurer of statecommissioner not later than the tenth | 3055 |
day of the month following the month in which such cigarettes are | 3056 |
sold in this state. The commissioner may promulgate rules in | 3057 |
accordance with sections 119.01 to 119.13 of the Revised Code as | 3058 |
the commissioner deems necessary to carry out sections 5743.01 to | 3059 |
5743.44 of the Revised Code and may adopt different detailed rules | 3060 |
applicable to diverse methods and conditions of sale of | 3061 |
cigarettes, prescribing, in each class of cases, upon whom, as | 3062 |
between the wholesale dealer and the retail dealer, the primary | 3063 |
duty of affixing stamps shall rest, and the manner in which stamps | 3064 |
shall be affixed. A copy of such rules shall be furnished to every | 3065 |
licensed dealer as provided in sections 119.01 to 119.13 of the | 3066 |
Revised Code. Any such rule so furnished which excuses a wholesale | 3067 |
dealer from affixing stamps under the circumstances of the | 3068 |
particular case shall be a defense in the prosecution of such | 3069 |
dealer for violation of section 5743.03 of the Revised Code. | 3070 |
The commissioner, after determining that it is practicable to | 3071 |
evidence payment of the taxes levied under sections 5743.02, | 3072 |
5743.021, 5743.024, and 5743.026 of the Revised Code by impression | 3073 |
made by a metering device, shall by resolution provide that such | 3074 |
metering device may be used in lieu of the stamps otherwise | 3075 |
provided for in section 5743.03 of the Revised Code. The | 3076 |
commissioner may authorize any wholesale or retail dealer to use | 3077 |
the metering device approved by the commissioner. Such device | 3078 |
before being used shall be sealed by the treasurer of state, and | 3079 |
shall be used only in accordance with the rules prescribed by the | 3080 |
commissioner. | 3081 |
Sec. 5743.05. AllThe tax commissioner shall sell all stamps | 3089 |
provided for by section 5743.03 of the Revised Code, when procured | 3090 |
by the tax commissioner,shallbeimmediatelydelivered tothe | 3091 |
treasurerofstate, who shall execute a receipt therefor showing | 3092 |
the number and aggregate face value of each denomination received | 3093 |
by the treasurer of state and any other information that the | 3094 |
commissioner requires to enforce the collection and distribution | 3095 |
of all taxes imposed under section 5743.021, 5743.024, or 5743.026 | 3096 |
of the Revised Code, and deliver the receipt to the commissioner. | 3097 |
The treasurerofstateshall sell the stamps and, on the fifth | 3098 |
day of each month, make a report showing all sales made during the | 3099 |
preceding month, with the names of purchasers, the number of each | 3100 |
denomination, the aggregate face value purchased by each, and any | 3101 |
other information as the commissioner requires to enforce the | 3102 |
collection and distribution of all taxes imposed under section | 3103 |
5743.021, 5743.024, or 5743.026 of the Revised Code, and deliver | 3104 |
it to the commissioner.The treasurerofstateshall be | 3105 |
accountable for all stamps received andunsold. The stamps shall | 3106 |
be sold and accounted for at their face value, except the | 3107 |
commissioner shall, by rule certified to the treasurer of state, | 3108 |
authorize the sale of stamps and meter impressions to wholesale or | 3109 |
retail dealers in this state, or to wholesale dealers outside this | 3110 |
state, at a discount of not less than one and eight-tenths per | 3111 |
cent or more than ten per cent of their face value, as a | 3112 |
commission for affixing and canceling the stamps or meter | 3113 |
impressions. | 3114 |
The commissioner, by rule certified to the treasurer of | 3115 |
state, shall authorize the delivery of stamps and meter | 3116 |
impressions to wholesale dealers in this state and to wholesale | 3117 |
dealers outside this state on credit. If such a dealer has not | 3118 |
been in good credit standing with this state for five consecutive | 3119 |
years preceding the purchase, the tax commissioner shall require | 3120 |
the dealer to file with the commissioner a bond to the state in | 3121 |
the amount and in the form prescribed by the commissioner, with | 3122 |
surety to the satisfaction of the commissioner, conditioned on | 3123 |
payment to the treasurer of state or the commissioner within | 3124 |
thirty days for stamps or meter impressions delivered within that | 3125 |
time. If such a dealer has been in good credit standing with this | 3126 |
state for five consecutive years preceding the purchase, the tax | 3127 |
commissioner shall not require that the dealer file such a bond | 3128 |
but shall require payment for the stamps and meter impressions | 3129 |
within thirty days after purchase of the stamps and meter | 3130 |
impressions. Stamps and meter impressions sold to a dealer not | 3131 |
required to file a bond shall be sold at face value. The maximum | 3132 |
amount that may be sold on credit to a dealer not required to file | 3133 |
a bond shall equal one hundred ten per cent of the dealer's | 3134 |
average monthly purchases over the preceding calendar year. The | 3135 |
maximum amount shall be adjusted to reflect any changes in the tax | 3136 |
rate and may be adjusted, upon application to the tax commissioner | 3137 |
by the dealer, to reflect changes in the business operations of | 3138 |
the dealer. The maximum amount shall be applicable to the period | 3139 |
of July through April. Payment by a dealer not required to file a | 3140 |
bond shall be remitted by electronic funds transfer as prescribed | 3141 |
by section 5743.051 of the Revised Code. If a dealer not required | 3142 |
to file a bond fails to make the payment in full within the | 3143 |
thirty-day period, neither the
treasurercommissioner nor an | 3144 |
agent of state shall notthe commissioner may thereafter sell | 3145 |
stamps or meter impressions to that dealer until the dealer pays | 3146 |
the outstanding amount, including penalty and interest on that | 3147 |
amount as prescribed in this chapter, and the commissioner | 3148 |
thereafter may require the dealer to file a bond until the dealer | 3149 |
is restored to good standing. The commissioner shall limit | 3150 |
delivery of stamps and meter impressions on credit to the period | 3151 |
running from the first day of July of the fiscal year until the | 3152 |
first day of the following May. Any discount allowed as a | 3153 |
commission for affixing and canceling stamps or meter impressions | 3154 |
shall be allowed with respect to sales of stamps and meter | 3155 |
impressions on credit. | 3156 |
The treasurer of statecommissioner shall redeem and pay for | 3157 |
any destroyed, unused, or spoiled tax stamps and any unused meter | 3158 |
impressions at their net value, and shall refund to wholesale | 3159 |
dealers the net amount of state and county taxes paid erroneously | 3160 |
or paid on cigarettes that have been sold in interstate or foreign | 3161 |
commerce or that have become unsalable, and the net amount of | 3162 |
county taxes that were paid on cigarettes that have been sold at | 3163 |
retail or for retail sale outside a taxing county. | 3164 |
On the filing of the application, the commissioner shall | 3172 |
determine the amount of refund to which the applicant is entitled, | 3173 |
payable from receipts of the state tax, and, if applicable, | 3174 |
payable from receipts of a county tax. If the amount is less than | 3175 |
that claimed, the commissioner shall certify the amount to the | 3176 |
director of budget and management and treasurer of state for | 3177 |
payment from the tax refund fund created by section 5703.052 of | 3178 |
the Revised Code. If the amount is less than that claimed, the | 3179 |
commissioner shall proceed in accordance with section 5703.70 of | 3180 |
the Revised Code. | 3181 |
If a dealer required to remit taxes by electronic funds | 3208 |
transfer remits those taxes by some other means, the treasurer of | 3209 |
state shall notify the tax commissioner of the failure to remit by | 3210 |
electronic funds transfer. If the tax commissioner determines that | 3211 |
such failure was not due to reasonable cause or was due to willful | 3212 |
neglect, the tax commissioner may collect an additional charge by | 3213 |
assessment in the manner prescribed by section 5743.081 of the | 3214 |
Revised Code. The additional charge shall equal five per cent of | 3215 |
the amount of the taxes required to be paid by electronic funds | 3216 |
transfer but shall not exceed five thousand dollars. Any | 3217 |
additional charge assessed under this section is in addition to | 3218 |
any other penalty or charge imposed under this chapter and shall | 3219 |
be considered as revenue arising from taxes imposed under this | 3220 |
chapter. The tax commissioner may abate all or a portion of such a | 3221 |
charge and may adopt rules governing such remissions. | 3222 |
Sec. 5743.112. (A) No person shall prepare for shipment, | 3230 |
ship, transport, deliver, prepare for distribution, or distribute | 3231 |
cigarettes, or otherwise engage or participate in the wholesale or | 3232 |
retail business of trafficking in cigarettes, with the intent to | 3233 |
avoid payment of the tax imposed by this chapter, when the total | 3234 |
number of cigarettes in the aggregate exceeds one thousand two | 3235 |
hundred during any twelve-month period. | 3236 |
Sec. 5743.52. (A) Each distributor of tobacco products | 3246 |
subject to the tax levied by section 5743.51 of the Revised Code, | 3247 |
on or before the lasttwenty-third day of each month, shall file | 3248 |
with the
treasurer of statetax commissioner a return for the | 3249 |
preceding month showing any information the tax commissioner finds | 3250 |
necessary for the proper administration of sections 5743.51 to | 3251 |
5743.66 of the Revised Code, together with remittance of the tax | 3252 |
due. The treasurer of state shall stamp or otherwise mark on the | 3253 |
return the date it was received and shall also show thereon by | 3254 |
stamp or otherwise the amount of payment received with the return. | 3255 |
Thereafter, the treasurer of state shall immediately transmit all | 3256 |
returns filed under this section to the tax commissioner. The | 3257 |
return and payment of the tax required by this section shall be | 3258 |
filed in such a manner that it is received by the treasurer of | 3259 |
statecommissioner on or before the lasttwenty-third day of the | 3260 |
month following the reporting period. If the return is filed and | 3261 |
the amount of tax shown on the return to be due is paid on or | 3262 |
before the date the return is required to be filed, the | 3263 |
distributor is entitled to a discount equal to two and five-tenths | 3264 |
per cent of the amount shown on the return to be due. | 3265 |
(C) If any tax due is not paid timely in accordance with | 3273 |
sections 5743.52, 5743.62, or 5743.63 of the Revised Code, the | 3274 |
person liable for the tax shall pay interest, calculated at the | 3275 |
rate per annum as prescribed by section 5703.47 of the Revised | 3276 |
Code, from the date the tax payment was due to the date of payment | 3277 |
or to the date an assessment is issued under section 5743.56 of | 3278 |
the Revised Code, whichever occurs first. The commissioner may | 3279 |
collect such interest by assessment pursuant to section 5743.56 of | 3280 |
the Revised Code. | 3281 |
Sec. 5747.08. An annual return with respect to the tax | 3298 |
imposed by section 5747.02 of the Revised Code and each tax | 3299 |
imposed under Chapter 5748. of the Revised Code shall be made by | 3300 |
every taxpayer for any taxable year for which the taxpayer is | 3301 |
liable for the tax imposed by that section or under that chapter, | 3302 |
unless the total credits allowed under divisions (E), (F), and (G) | 3303 |
of section 5747.05 of the Revised Code for the year are equal to | 3304 |
or exceed the tax imposed by section 5747.02 of the Revised Code, | 3305 |
in which case no return shall be required unless the taxpayer is | 3306 |
liable for a tax imposed pursuant to Chapter 5748. of the Revised | 3307 |
Code. | 3308 |
(D)(1)(a) Except as otherwise provided in division (D)(1)(b) | 3321 |
of this section, any pass-through entity may file a single return | 3322 |
on behalf of one or more of the entity's investors other than an | 3323 |
investor that is a person subject to the tax imposed under section | 3324 |
5733.06 of the Revised Code. The single return shall set forth the | 3325 |
name, address, and social security number or other identifying | 3326 |
number of each of those pass-through entity investors and shall | 3327 |
indicate the distributive share of each of those pass-through | 3328 |
entity investor's income taxable in this state in accordance with | 3329 |
sections 5747.20 to 5747.231 of the Revised Code. Such | 3330 |
pass-through entity investors for whom the pass-through entity | 3331 |
elects to file a single return are not entitled to the exemption | 3332 |
or credit provided for by sections 5747.02 and 5747.022 of the | 3333 |
Revised Code; shall calculate the tax before business credits at | 3334 |
the highest rate of tax set forth in section 5747.02 of the | 3335 |
Revised Code for the taxable year for which the return is filed; | 3336 |
and are entitled to only their distributive share of the business | 3337 |
credits as defined in division (D)(2) of this section. A single | 3338 |
check drawn by the pass-through entity shall accompany the return | 3339 |
in full payment of the tax due, as shown on the single return, for | 3340 |
such investors, other than investors who are persons subject to | 3341 |
the tax imposed under section 5733.06 of the Revised Code. | 3342 |
(c) Nothing in division (D) of this section precludes the tax | 3353 |
commissioner from requiring such investors to file the return and | 3354 |
make the payment of taxes and related interest, penalty, and | 3355 |
interest penalty required by this section or section 5747.02, | 3356 |
5747.09, or 5747.15 of the Revised Code. Nothing in division (D) | 3357 |
of this section precludes such an investor from filing the annual | 3358 |
return under this section, utilizing the refundable credit equal | 3359 |
to the investor's proportionate share of the tax paid by the | 3360 |
pass-through entity on behalf of the investor under division (J) | 3361 |
of this section, and making the payment of taxes imposed under | 3362 |
section 5747.02 of the Revised Code. Nothing in division (D) of | 3363 |
this section shall be construed to provide to such an investor or | 3364 |
pass-through entity any additional deduction or credit, other than | 3365 |
the credit provided by division (J) of this section, solely on | 3366 |
account of the entity's filing a return in accordance with this | 3367 |
section. Such a pass-through entity also shall make the filing and | 3368 |
payment of estimated taxes on behalf of the pass-through entity | 3369 |
investors other than an investor that is a person subject to the | 3370 |
tax imposed under section 5733.06 of the Revised Code. | 3371 |
(3) The election provided for under division (D) of this | 3403 |
section applies only to the taxable year for which the election is | 3404 |
made by the pass-through entity. Unless the tax commissioner | 3405 |
provides otherwise, this election, once made, is binding and | 3406 |
irrevocable for the taxable year for which the election is made. | 3407 |
Nothing in this division shall be construed to provide for any | 3408 |
deduction or credit that would not be allowable if a nonresident | 3409 |
pass-through entity investor were to file an annual return. | 3410 |
(4) If a pass-through entity makes the election provided for | 3411 |
under division (D) of this section, the pass-through entity shall | 3412 |
be liable for any additional taxes, interest, interest penalty, or | 3413 |
penalties imposed by this chapter if the tax commissioner finds | 3414 |
that the single return does not reflect the correct tax due by the | 3415 |
pass-through entity investors covered by that return. Nothing in | 3416 |
this division shall be construed to limit or alter the liability, | 3417 |
if any, imposed on pass-through entity investors for unpaid or | 3418 |
underpaid taxes, interest, interest penalty, or penalties as a | 3419 |
result of the pass-through entity's making the election provided | 3420 |
for under division (D) of this section. For the purposes of | 3421 |
division (D) of this section, "correct tax due" means the tax that | 3422 |
would have been paid by the pass-through entity had the single | 3423 |
return been filed in a manner reflecting the commissioner's | 3424 |
findings. Nothing in division (D) of this section shall be | 3425 |
construed to make or hold a pass-through entity liable for tax | 3426 |
attributable to a pass-through entity investor's income from a | 3427 |
source other than the pass-through entity electing to file the | 3428 |
single return. | 3429 |
If either spouse is not required to file a federal income tax | 3436 |
return and either or both are required to file a return pursuant | 3437 |
to this chapter, they may elect to file separate or joint returns, | 3438 |
and, pursuant to that election, their liabilities are separate or | 3439 |
joint and several. If a husband and wife file separate returns | 3440 |
pursuant to this chapter, each must claim the taxpayer's own | 3441 |
exemption, but not both, as authorized under section 5747.02 of | 3442 |
the Revised Code on the taxpayer's own return. | 3443 |
Upon good cause shown, the commissioner may extend the period | 3459 |
for filing any notice or return required to be filed under this | 3460 |
section and may adopt rules relating to extensions. If the | 3461 |
extension results in an extension of time for the payment of any | 3462 |
state or school district income tax liability with respect to | 3463 |
which the return is filed, the taxpayer shall pay at the time the | 3464 |
tax liability is paid an amount of interest computed at the rate | 3465 |
per annum prescribed by section 5703.47 of the Revised Code on | 3466 |
that liability from the time that payment is due without extension | 3467 |
to the time of actual payment. Except as provided in section | 3468 |
5747.132 of the Revised Code, in addition to all other interest | 3469 |
charges and penalties, all taxes imposed under this chapter or | 3470 |
Chapter 5748. of the Revised Code and remaining unpaid after they | 3471 |
become due, except combined amounts due of one dollar or less, | 3472 |
bear interest at the rate per annum prescribed by section 5703.47 | 3473 |
of the Revised Code until paid or until the day an assessment is | 3474 |
issued under section 5747.13 of the Revised Code, whichever occurs | 3475 |
first. | 3476 |
(H) If any report, claim, statement, or other document | 3485 |
required to be filed, or any payment required to be made, within a | 3486 |
prescribed period or on or before a prescribed date under this | 3487 |
chapter is delivered after that period or that date by United | 3488 |
States mail to the agency, officer, or office with which the | 3489 |
report, claim, statement, or other document is required to be | 3490 |
filed, or to which the payment is required to be made, the date of | 3491 |
the postmark stamped on the cover in which the report, claim, | 3492 |
statement, or other document, or payment is mailed shall be deemed | 3493 |
to be the date of delivery or the date of payment. | 3494 |
(J)(I) If a pass-through entity elects to file a single | 3511 |
return under division (D) of this section and if any investor is | 3512 |
required to file the annual return and make the payment of taxes | 3513 |
required by this chapter on account of the investor's other income | 3514 |
that is not included in a single return filed by a pass-through | 3515 |
entity or any other investor elects to file the annual return, the | 3516 |
investor is entitled to a refundable credit equal to the | 3517 |
investor's proportionate share of the tax paid by the pass-through | 3518 |
entity on behalf of the investor. The investor shall claim the | 3519 |
credit for the investor's taxable year in which or with which ends | 3520 |
the taxable year of the pass-through entity. Nothing in this | 3521 |
chapter shall be construed to allow any credit provided in this | 3522 |
chapter to be claimed more than once. For the purpose of computing | 3523 |
any interest, penalty, or interest penalty, the investor shall be | 3524 |
deemed to have paid the refundable credit provided by this | 3525 |
division on the day that the pass-through entity paid the | 3526 |
estimated tax or the tax giving rise to the credit. | 3527 |
(K)(J) The tax commissioner shall ensure that each return | 3528 |
required to be filed under this section includes a box that the | 3529 |
taxpayer may check to authorize a paid tax preparer who prepared | 3530 |
the return to communicate with the department of taxation about | 3531 |
matters pertaining to the return. The return or instructions | 3532 |
accompanying the return shall indicate that by checking the box | 3533 |
the taxpayer authorizes the department of taxation to contact the | 3534 |
preparer concerning questions that arise during the processing of | 3535 |
the return and authorizes the preparer only to provide the | 3536 |
department with information that is missing from the return, to | 3537 |
contact the department for information about the processing of the | 3538 |
return or the status of the taxpayer's refund or payments, and to | 3539 |
respond to notices about mathematical errors, offsets, or return | 3540 |
preparation that the taxpayer has received from the department and | 3541 |
has shown to the preparer. | 3542 |
(L)(K) The tax commissioner shall permit individual taxpayers | 3543 |
to instruct the department of taxation to cause any refund of | 3544 |
overpaid taxes to be deposited directly into a checking account, | 3545 |
savings account, or an individual retirement account or individual | 3546 |
retirement annuity, or preexisting college savings plan or program | 3547 |
account offered by the Ohio tuition trust authority under Chapter | 3548 |
3334. of the Revised Code, as designated by the taxpayer, when the | 3549 |
taxpayer files the annual return required by this section | 3550 |
electronically. | 3551 |
(B) For any credit, except the refundable credits enumerated | 3638 |
in this section and the credit granted under division (I) of | 3639 |
section 5747.08 of the Revised Code, the amount of the credit for | 3640 |
a taxable year shall not exceed the tax due after allowing for any | 3641 |
other credit that precedes it in the order required under this | 3642 |
section. Any excess amount of a particular credit may be carried | 3643 |
forward if authorized under the section creating that credit. | 3644 |
Nothing in this chapter shall be construed to allow a taxpayer to | 3645 |
claim, directly or indirectly, a credit more than once for a | 3646 |
taxable year. | 3647 |
(a) For fiscal years prior to fiscal year 2010, the sum of | 3656 |
state aid amounts computed for the district under the following | 3657 |
provisions, as they existed for the applicable fiscal year: | 3658 |
division (A) of section 3317.022 of the Revised Code, including | 3659 |
the amounts calculated under former section 3317.029 and section | 3660 |
3317.0217 of the Revised Code; divisions (C)(1), (C)(4), (D), (E), | 3661 |
and (F) of section 3317.022; divisions (B), (C), and (D) of | 3662 |
section 3317.023; divisions (L) and (N) of section 3317.024; | 3663 |
section 3317.0216; and any unit payments for gifted student | 3664 |
services paid under section 3317.05 and former sections 3317.052 | 3665 |
and 3317.053 of the Revised Code; except that, for fiscal years | 3666 |
2008 and 2009, the amount computed for the district under Section | 3667 |
269.20.80 of H.B. 119 of the 127th general assembly and as that | 3668 |
section subsequently may be amended shall be substituted for the | 3669 |
amount computed under division (D) of section 3317.022 of the | 3670 |
Revised Code, and the amount computed under Section 269.30.80 of | 3671 |
H.B. 119 of the 127th general assembly and as that section | 3672 |
subsequently may be amended shall be included. | 3673 |
(21) "Median estate tax collections" means, in the case of a | 3754 |
municipal corporation to which revenue from the taxes levied in | 3755 |
Chapter 5731. of the Revised Code was distributed in each of | 3756 |
calendar years 2006, 2007, 2008, and 2009, the median of those | 3757 |
distributions. In the case of a municipal corporation to which no | 3758 |
distributions were made in one or more of those years, "median | 3759 |
estate tax collections" means zero. | 3760 |
(32) If a fixed-rate levy that is a qualifying levy is not | 3984 |
charged and payable in any year after tax year 2010, "total | 3985 |
resources" used to compute payments to be made under division | 3986 |
(C)(12) of section 5751.21 or division (A)(1)(b) or (c) of section | 3987 |
5751.22 of the Revised Code in the tax years following the last | 3988 |
year the levy is charged and payable shall be reduced to the | 3989 |
extent that the payments are attributable to the fixed-rate levy | 3990 |
loss of that levy as would be computed under division (C)(2) of | 3991 |
section 5727.85, division (A)(1) of section 5727.85, divisions | 3992 |
(C)(8) and (9) of section 5751.21, or division (A)(1) of section | 3993 |
5751.22 of the Revised Code. | 3994 |
(33) In the case of a county, municipal corporation, school | 3995 |
district, or township with fixed-rate levy losses attributable to | 3996 |
a tax levied under section 5705.23 of the Revised Code, "total | 3997 |
resources" used to compute payments to be made under division | 3998 |
(C)(3) of section 5727.85, division (A)(1)(d) of section 5727.86, | 3999 |
division (C)(12) of section 5751.21, or division (A)(1)(c) of | 4000 |
section 5751.22 of the Revised Code shall be reduced by the | 4001 |
amounts described in divisions (A)(34)(a) to (c) of this section | 4002 |
to the extent that those amounts were included in calculating the | 4003 |
"total resources" of the school district or local taxing unit | 4004 |
under division (A)(22), (28), (29), or (30) of this section. | 4005 |
(35) "Municipal current expense property tax levies" means | 4031 |
all property tax levies of a municipality, except those with the | 4032 |
following levy names: airport resurfacing; bond or any levy name | 4033 |
including the word "bond"; capital improvement or any levy name | 4034 |
including the word "capital"; debt or any levy name including the | 4035 |
word "debt"; equipment or any levy name including the word | 4036 |
"equipment," unless the levy is for combined operating and | 4037 |
equipment; employee termination fund; fire pension or any levy | 4038 |
containing the word "pension," including police pensions; | 4039 |
fireman's fund or any practically similar name; sinking fund; road | 4040 |
improvements or any levy containing the word "road"; fire truck or | 4041 |
apparatus; flood or any levy containing the word "flood"; | 4042 |
conservancy district; county health; note retirement; sewage, or | 4043 |
any levy containing the words "sewage" or "sewer"; park | 4044 |
improvement; parkland acquisition; storm drain; street or any levy | 4045 |
name containing the word "street"; lighting, or any levy name | 4046 |
containing the word "lighting"; and water. | 4047 |
(36) "Current expense TPP allocation" means, in the case of a | 4048 |
school district or joint vocational school district, the sum of | 4049 |
the payments received by the school district in fiscal year 2011 | 4050 |
pursuant to divisions (C)(10) and (11) of section 5751.21 of the | 4051 |
Revised Code to the extent paid for current expense levies. In the | 4052 |
case of a municipal corporation, "current expense TPP allocation" | 4053 |
means the sum of the payments received by the municipal | 4054 |
corporation in calendar year 2010 pursuant to divisions (A)(1) and | 4055 |
(2) of section 5751.22 of the Revised Code to the extent paid for | 4056 |
municipal current expense property tax levies as defined in | 4057 |
division (A)(35) of this section, excluding any such payments | 4058 |
received for current expense levy losses attributable to a tax | 4059 |
levied under section 5705.23 of the Revised Code. If a fixed-rate | 4060 |
levy that is a qualifying levy is not charged and payable in any | 4061 |
year after tax year 2010, "current expense TPP allocation" used to | 4062 |
compute payments to be made under division (C)(12) of section | 4063 |
5751.21 or division (A)(1)(b) or (c) of section 5751.22 of the | 4064 |
Revised Code in the tax years following the last year the levy is | 4065 |
charged and payable shall be reduced to the extent that the | 4066 |
payments are attributable to the fixed-rate levy loss of that levy | 4067 |
as would be computed under divisions (C)(10) and (11) of section | 4068 |
5751.21 or division (A)(1) of section 5751.22 of the Revised Code. | 4069 |
(37) "TPP allocation" means the sum of payments received by a | 4070 |
local taxing unit in calendar year 2010 pursuant to divisions | 4071 |
(A)(1) and (2) of section 5751.22 of the Revised Code, excluding | 4072 |
any such payments received for fixed-rate levy losses attributable | 4073 |
to a tax levied under section 5705.23 of the Revised Code. If a | 4074 |
fixed-rate levy that is a qualifying levy is not charged and | 4075 |
payable in any year after tax year 2010, "TPP allocation" used to | 4076 |
compute payments to be made under division (A)(1)(b) or (c) of | 4077 |
section 5751.22 of the Revised Code in the tax years following the | 4078 |
last year the levy is charged and payable shall be reduced to the | 4079 |
extent that the payments are attributable to the fixed-rate levy | 4080 |
loss of that levy as would be computed under division (A)(1) of | 4081 |
that section. | 4082 |
(38) "Total TPP allocation" means, in the case of a school | 4083 |
district or joint vocational school district, the sum of the | 4084 |
amounts received in fiscal year 2011 pursuant to divisions (C)(10) | 4085 |
and (11) and (D) of section 5751.21 of the Revised Code. In the | 4086 |
case of a local taxing unit, "total TPP allocation" means the sum | 4087 |
of payments received by the unit in calendar year 2010 pursuant to | 4088 |
divisions (A)(1), (2), and (3) of section 5751.22 of the Revised | 4089 |
Code. If a fixed-rate levy that is a qualifying levy is not | 4090 |
charged and payable in any year after tax year 2010, "total TPP | 4091 |
allocation" used to compute payments to be made under division | 4092 |
(C)(12) of section 5751.21 or division (A)(1)(b) or (c) of section | 4093 |
5751.22 of the Revised Code in the tax years following the last | 4094 |
year the levy is charged and payable shall be reduced to the | 4095 |
extent that the payments are attributable to the fixed-rate levy | 4096 |
loss of that levy as would be computed under divisions (C)(10) and | 4097 |
(11) of section 5751.21 or division (A)(1) of section 5751.22 of | 4098 |
the Revised Code. | 4099 |
(40) "TPP allocation for library purposes" means the sum of | 4108 |
payments received by a county, municipal corporation, school | 4109 |
district, or township public library in calendar year 2010 | 4110 |
pursuant to section 5751.22 of the Revised Code for fixed-rate | 4111 |
levy losses attributable to a tax levied under section 5705.23 of | 4112 |
the Revised Code. If a fixed-rate levy authorized under section | 4113 |
5705.23 of the Revised Code that is a qualifying levy is not | 4114 |
charged and payable in any year after tax year 2010, "TPP | 4115 |
allocation for library purposes" used to compute payments to be | 4116 |
made under division (A)(1)(d) of section 5751.22 of the Revised | 4117 |
Code in the tax years following the last year the levy is charged | 4118 |
and payable shall be reduced to the extent that the payments are | 4119 |
attributable to the fixed-rate levy loss of that levy as would be | 4120 |
computed under division (A)(1) of section 5751.22 of the Revised | 4121 |
Code. | 4122 |
(41) "Threshold per cent" means, in the case of a school | 4123 |
district or joint vocational school district, two per cent for | 4124 |
fiscal year 2012 and four per cent for fiscal years 2013 and | 4125 |
thereafter. In the case of a local taxing unit or public library | 4126 |
that receives the proceeds of a tax levied under section 5705.23 | 4127 |
of the Revised Code, "threshold per cent" means two per cent for | 4128 |
tax year 2011, four per cent for tax year 2012, and six per cent | 4129 |
for tax years 2013 and thereafter. | 4130 |
(B)(1) The commercial activities tax receipts fund is hereby | 4131 |
created in the state treasury and shall consist of money arising | 4132 |
from the tax imposed under this chapter. Eighty-five | 4133 |
one-hundredths of one per cent of the money credited to that fund | 4134 |
shall be credited to the revenue enhancement fund and shall be | 4135 |
used to defray the costs incurred by the department of taxation in | 4136 |
administering the tax imposed by this chapter and in implementing | 4137 |
tax reform measures. The remainder of the money in the commercial | 4138 |
activities tax receipts fund shall first be credited to the | 4139 |
commercial activity tax motor fuel receipts fund, pursuant to | 4140 |
division (B)(2) of this section, and the remainder shall be | 4141 |
credited in the following percentages each fiscal year to the | 4142 |
general revenue fund, to the school district tangible property tax | 4143 |
replacement fund, which is hereby created in the state treasury | 4144 |
for the purpose of making the payments described in section | 4145 |
5751.21 of the Revised Code, and to the local government tangible | 4146 |
property tax replacement fund, which is hereby created in the | 4147 |
state treasury for the purpose of making the payments described in | 4148 |
section 5751.22 of the Revised Code, in the following percentages: | 4149 |
(2) Not later than the twentieth day of February, May, | 4159 |
August, and November of each year, the commissioner shall provide | 4160 |
for payment from the commercial activities tax receipts fund to | 4161 |
the commercial activity tax motor fuel receipts fund an amount | 4162 |
that bears the same ratio to the balance in the commercial | 4163 |
activities tax receipts fund that (a) the taxable gross receipts | 4164 |
attributed to motor fuel used for propelling vehicles on public | 4165 |
highways as indicated by returns filed by the tenth day of that | 4166 |
month for a liability that is due and payable on or after July 1, | 4167 |
2013, for a tax period ending before July 1, 2014, bears to (b) | 4168 |
all taxable gross receipts as indicated by those returns for such | 4169 |
liabilities. | 4170 |
(C) Not later than September 15, 2005, the tax commissioner | 4171 |
shall determine for each school district, joint vocational school | 4172 |
district, and local taxing unit its machinery and equipment, | 4173 |
inventory property, furniture and fixtures property, and telephone | 4174 |
property tax value losses, which are the applicable amounts | 4175 |
described in divisions (C)(1), (2), (3), and (4) of this section, | 4176 |
except as provided in division (C)(5) of this section: | 4177 |
(5) Division (C)(5) of this section applies to any school | 4223 |
district, joint vocational school district, or local taxing unit | 4224 |
in a county in which is located a facility currently or formerly | 4225 |
devoted to the enrichment or commercialization of uranium or | 4226 |
uranium products, and for which the total taxable value of | 4227 |
property listed on the general tax list of personal property for | 4228 |
any tax year from tax year 2001 to tax year 2004 was fifty per | 4229 |
cent or less of the taxable value of such property listed on the | 4230 |
general tax list of personal property for the next preceding tax | 4231 |
year. | 4232 |
In computing the fixed-rate levy losses under divisions | 4233 |
(D)(1), (2), and (3) of this section for any school district, | 4234 |
joint vocational school district, or local taxing unit to which | 4235 |
division (C)(5) of this section applies, the taxable value of such | 4236 |
property as listed on the general tax list of personal property | 4237 |
for tax year 2000 shall be substituted for the taxable value of | 4238 |
such property as reported by taxpayers for tax year 2004, in the | 4239 |
taxing district containing the uranium facility, if the taxable | 4240 |
value listed for tax year 2000 is greater than the taxable value | 4241 |
reported by taxpayers for tax year 2004. For the purpose of making | 4242 |
the computations under divisions (D)(1), (2), and (3) of this | 4243 |
section, the tax year 2000 valuation is to be allocated to | 4244 |
machinery and equipment, inventory, and furniture and fixtures | 4245 |
property in the same proportions as the tax year 2004 values. For | 4246 |
the purpose of the calculations in division (A) of section 5751.21 | 4247 |
of the Revised Code, the tax year 2004 taxable values shall be | 4248 |
used. | 4249 |
(D) Not later than September 15, 2005, the tax commissioner | 4255 |
shall determine for each tax year from 2006 through 2009 for each | 4256 |
school district, joint vocational school district, and local | 4257 |
taxing unit its machinery and equipment, inventory, and furniture | 4258 |
and fixtures fixed-rate levy losses, and for each tax year from | 4259 |
2006 through 2011 its telephone property fixed-rate levy loss. | 4260 |
Except as provided in division (F) of this section, such losses | 4261 |
are the applicable amounts described in divisions (D)(1), (2), | 4262 |
(3), and (4) of this section: | 4263 |
(1) The sum of the machinery and equipment property tax value | 4282 |
loss, the inventory property tax value loss, and the furniture and | 4283 |
fixtures property tax value loss, and, for 2008 through 2010, the | 4284 |
telephone property tax value loss of the district or unit | 4285 |
multiplied by the sum of the fixed-sum tax rates of qualifying | 4286 |
levies. For 2006 through 2010, this computation shall include all | 4287 |
qualifying levies remaining in effect for the current tax year and | 4288 |
any school district levies charged and payable under section | 4289 |
5705.194 or 5705.213 of the Revised Code that are qualifying | 4290 |
levies not remaining in effect for the current year. For 2011 | 4291 |
through 2017 in the case of school district levies charged and | 4292 |
payable under section 5705.194 or 5705.213 of the Revised Code and | 4293 |
for all years after 2010 in the case of other fixed-sum levies, | 4294 |
this computation shall include only qualifying levies remaining in | 4295 |
effect for the current year. For purposes of this computation, a | 4296 |
qualifying school district levy charged and payable under section | 4297 |
5705.194 or 5705.213 of the Revised Code remains in effect in a | 4298 |
year after 2010 only if, for that year, the board of education | 4299 |
levies a school district levy charged and payable under section | 4300 |
5705.194, 5705.199, 5705.213, or 5705.219 of the Revised Code for | 4301 |
an annual sum at least equal to the annual sum levied by the board | 4302 |
in tax year 2004 less the amount of the payment certified under | 4303 |
this division for 2006. | 4304 |
(4) To facilitate the calculation under divisions (D) and (E) | 4315 |
of this section, not later than September 1, 2005, any school | 4316 |
district, joint vocational school district, or local taxing unit | 4317 |
that has a qualifying levy that was approved at an election | 4318 |
conducted during 2005 before September 1, 2005, shall certify to | 4319 |
the tax commissioner a copy of the county auditor's certificate of | 4320 |
estimated property tax millage for such levy as required under | 4321 |
division (B) of section 5705.03 of the Revised Code, which is the | 4322 |
rate that shall be used in the calculations under such divisions. | 4323 |
If the amount determined under division (E) of this section | 4324 |
for any school district, joint vocational school district, or | 4325 |
local taxing unit is greater than zero, that amount shall equal | 4326 |
the reimbursement to be paid pursuant to division (E) of section | 4327 |
5751.21 or division (A)(3) of section 5751.22 of the Revised Code, | 4328 |
and the one-half of one mill that is subtracted under division | 4329 |
(E)(2) of this section shall be apportioned among all contributing | 4330 |
fixed-sum levies in the proportion that each levy bears to the sum | 4331 |
of all fixed-sum levies within each school district, joint | 4332 |
vocational school district, or local taxing unit. | 4333 |
(G) Not later than October 1, 2005, the tax commissioner | 4353 |
shall certify to the department of education for every school | 4354 |
district and joint vocational school district the machinery and | 4355 |
equipment, inventory, furniture and fixtures, and telephone | 4356 |
property tax value losses determined under division (C) of this | 4357 |
section, the machinery and equipment, inventory, furniture and | 4358 |
fixtures, and telephone fixed-rate levy losses determined under | 4359 |
division (D) of this section, and the fixed-sum levy losses | 4360 |
calculated under division (E) of this section. The calculations | 4361 |
under divisions (D) and (E) of this section shall separately | 4362 |
display the levy loss for each levy eligible for reimbursement. | 4363 |
(2)(a) On or before June 15, 2014, the director of the Ohio | 4377 |
public works commission shall certify to the director of budget | 4378 |
and management the amount of debt service paid from the general | 4379 |
revenue fund in fiscal years 2013 and 2014 on bonds issued to | 4380 |
finance or assist in the financing of the cost of local | 4381 |
subdivision public infrastructure capital improvement projects, as | 4382 |
provided for in Sections 2k, 2m, and 2p of Article VIII, Ohio | 4383 |
Constitution, that are attributable to costs for construction, | 4384 |
reconstruction, maintenance, or repair of public highways and | 4385 |
bridges and other statutory highway purposes. That certification | 4386 |
shall allocate the total amount of debt service paid from the | 4387 |
general revenue fund and attributable to those costs in each of | 4388 |
fiscal years 2013 and 2014 according to the applicable section of | 4389 |
the Ohio Constitution under which the bonds were originally | 4390 |
issued. | 4391 |
(b) On or before June 30, 2014, the director of budget and | 4392 |
management shall determine an amount up to but not exceeding the | 4393 |
amount certified under division (J)(2)(a) of this section and | 4394 |
shall reserve that amount from the cash balance in the commercial | 4395 |
activity tax motor fuel receipts fund for transfer to the general | 4396 |
revenue fund at times and in amounts to be determined by the | 4397 |
director. The director shall transfer the cash balance in the | 4398 |
commercial activity tax motor fuel receipts fund in excess of the | 4399 |
amount so reserved to the highway operating fund on or before June | 4400 |
30, 2014. | 4401 |
(3)(a) On or before the fifteenth day of June of each fiscal | 4402 |
year beginning with fiscal year 2015, the director of the Ohio | 4403 |
public works commission shall certify to the director of budget | 4404 |
and management the amount of debt service paid from the general | 4405 |
revenue fund in the current fiscal year on bonds issued to finance | 4406 |
or assist in the financing of the cost of local subdivision public | 4407 |
infrastructure capital improvement projects, as provided for in | 4408 |
Sections 2k, 2m, and 2p of Article VIII, Ohio Constitution, that | 4409 |
are attributable to costs for construction, reconstruction, | 4410 |
maintenance, or repair of public highways and bridges and other | 4411 |
statutory highway purposes. That certification shall allocate the | 4412 |
total amount of debt service paid from the general revenue fund | 4413 |
and attributable to those costs in the current fiscal year | 4414 |
according to the applicable section of the Ohio Constitution under | 4415 |
which the bonds were originally issued. | 4416 |
(b) On or before the thirtieth day of June of each fiscal | 4417 |
year beginning with fiscal year 2015, the director of budget and | 4418 |
management shall determine an amount up to but not exceeding the | 4419 |
amount certified under division (J)(3)(a) of this section and | 4420 |
shall reserve that amount from the cash balance in the motor fuel | 4421 |
receiptspetroleum activity tax public highways fund or the | 4422 |
commercial activity tax motor fuel receipts fund for transfer to | 4423 |
the general revenue fund at times and in amounts to be determined | 4424 |
by the director. The director shall transfer the cash balance in | 4425 |
the motor fuel receiptspetroleum activity tax public highways | 4426 |
fund or the commercial activity tax motor fuel receipts fund in | 4427 |
excess of the amount so reserved to the highway operating fund on | 4428 |
or before the thirtieth day of June of the current fiscal year. | 4429 |
Section 2. That existing sections 122.17, 122.171, 122.86, | 4430 |
166.21, 718.15, 718.151, 3734.905, 4921.13, 4921.19, 5703.056, | 4431 |
5703.059, 5703.21, 5715.49, 5715.50, 5727.47, 5727.91, 5735.01, | 4432 |
5735.062, 5735.07, 5735.12, 5735.141, 5735.23, 5736.06, 5736.09, | 4433 |
5736.13, 5743.01, 5743.021, 5743.024, 5743.025, 5743.03, 5743.04, | 4434 |
5743.05, 5743.051, 5743.112, 5743.52, 5743.65, 5747.08, 5747.98, | 4435 |
and 5751.20, and sections 183.35, 5726.08,
5733.30, 5735.16, | 4436 |
5743.06, and 5745.10 of the Revised Code are hereby repealed. | 4437 |