Am. Sub. H. B. No. 494 As Passed by the Senate

As Passed by the Senate

130th General Assembly

Regular Session

2013-2014

Am. Sub. H. B. No. 494

Representative Schuring

Cosponsors: Representatives Hagan, C., Slesnick, Slaby, Amstutz, Landis, Barborak, Blair, Boose, Brown, Burkley, Damschroder, Grossman, Hackett, Hill, Maag, Young, Adams, R., Hottinger, Williams, Rogers, Adams, J., Anielski, Antonio, Beck, Blessing, Green, Huffman, Johnson, McClain, Milkovich, Patterson, Romanchuk, Ruhl, Scherer, Sheehy, Terhar, Thompson
Senators Beagle, Burke, Cafaro, Eklund, Lehner, Patton, Peterson, Schiavoni, Seitz

A BILL

To amend sections 133.01, 715.70, 715.71, 715.74,

4301.80, 4303.181, 4504.08, 4504.09, 5747.24,

5747.331, and 5751.52, to enact sections 4504.22

and 5595.01 to 5595.13 of the Revised Code, to

amend Section 9 of Am. Sub. H.B. 386 of the 129th

General Assembly, as subsequently amended, to

amend Section 363.487 of Am. Sub. H.B. 59 of the

130th General Assembly, and to amend Section

363.10 of Am. Sub. H.B. 59 of the 130th General

Assembly, as subsequently amended, to authorize

counties to undertake regional transportation

improvement projects funded by the issuance of

securities and by revenue pledges from the state

and political subdivisions and taxing districts

located within the cooperating counties, to

increase the amount of time a person may spend in

Ohio before being presumed to be a resident for

state income tax purposes, to authorize taxpayers

eligible to claim a tax credit for qualified

research and development loan payments to claim

the credit, retroactive to taxable years beginning

in 2008, against the income tax, to authorize

municipal corporations and townships to create a

community entertainment district as part of a

joint economic development district contract, to

make changes to video lottery terminal facilities,

and to make an appropriation.

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

Section 1. That sections 133.01, 715.70, 715.71, 715.74,	28
4301.80, 4303.181, 4504.08, 4504.09, 5747.24, 5747.331, and	29
5751.52 be amended and sections 4504.22, 5595.01, 5595.02,	30
5595.03, 5595.04, 5595.05, 5595.06, 5595.07, 5595.08, 5595.09,	31
5595.10, 5595.11, 5595.12, and 5595.13 of the Revised Code be	32
enacted to read as follows:	33

Sec. 133.01. As used in this chapter, in sections 9.95,	34
9.96, and 2151.655 of the Revised Code, in other sections of the	35
Revised Code that make reference to this chapter unless the	36
context does not permit, and in related proceedings, unless	37
otherwise expressly provided:	38

(A) "Acquisition" as applied to real or personal property	39
includes, among other forms of acquisition, acquisition by	40
exercise of a purchase option, and acquisition of interests in	41
property, including, without limitation, easements and	42
rights-of-way, and leasehold and other lease interests initially	43
extending or extendable for a period of at least sixty months.	44

(B) "Anticipatory securities" means securities, including	45
notes, issued in anticipation of the issuance of other securities.	46

(C) "Board of elections" means the county board of elections	47
of the county in which the subdivision is located. If the	48
subdivision is located in more than one county, "board of	49
elections" means the county board of elections of the county that	50
contains the largest portion of the population of the subdivision	51
or that otherwise has jurisdiction in practice over and	52
customarily handles election matters relating to the subdivision.	53

(D) "Bond retirement fund" means the bond retirement fund	54
provided for in section 5705.09 of the Revised Code, and also	55
means a sinking fund or any other special fund, regardless of the	56
name applied to it, established by or pursuant to law or the	57
proceedings for the payment of debt charges. Provision may be made	58
in the applicable proceedings for the establishment in a bond	59
retirement fund of separate accounts relating to debt charges on	60
particular securities, or on securities payable from the same or	61
common sources, and for the application of moneys in those	62
accounts only to specified debt charges on specified securities or	63
categories of securities. Subject to law and any provisions in the	64
applicable proceedings, moneys in a bond retirement fund or	65
separate account in a bond retirement fund may be transferred to	66
other funds and accounts.	67

(E) "Capitalized interest" means all or a portion of the	68
interest payable on securities from their date to a date stated or	69
provided for in the applicable legislation, which interest is to	70
be paid from the proceeds of the securities.	71

(F) "Chapter 133. securities" means securities authorized by	72
or issued pursuant to or in accordance with this chapter.	73

(G) "County auditor" means the county auditor of the county	74
in which the subdivision is located. If the subdivision is located	75
in more than one county, "county auditor" means the county auditor	76
of the county that contains the highest amount of the tax	77
valuation of the subdivision or that otherwise has jurisdiction in	78
practice over and customarily handles property tax matters	79
relating to the subdivision. In the case of a county that has	80
adopted a charter, "county auditor" means the officer who	81
generally has the duties and functions provided in the Revised	82
Code for a county auditor.	83

(H) "Credit enhancement facilities" means letters of credit,	84
lines of credit, stand-by, contingent, or firm securities purchase	85
agreements, insurance, or surety arrangements, guarantees, and	86
other arrangements that provide for direct or contingent payment	87
of debt charges, for security or additional security in the event	88
of nonpayment or default in respect of securities, or for making	89
payment of debt charges to and at the option and on demand of	90
securities holders or at the option of the issuer or upon certain	91
conditions occurring under put or similar arrangements, or for	92
otherwise supporting the credit or liquidity of the securities,	93
and includes credit, reimbursement, marketing, remarketing,	94
indexing, carrying, interest rate hedge, and subrogation	95
agreements, and other agreements and arrangements for payment and	96
reimbursement of the person providing the credit enhancement	97
facility and the security for that payment and reimbursement.	98

(I) "Current operating expenses" or "current expenses" means	99
the lawful expenditures of a subdivision, except those for	100
permanent improvements and for payments of debt charges of the	101
subdivision.	102

(J) "Debt charges" means the principal, including any	103
mandatory sinking fund deposits and mandatory redemption payments,	104
interest, and any redemption premium, payable on securities as	105
those payments come due and are payable. The use of "debt charges"	106
for this purpose does not imply that any particular securities	107
constitute debt within the meaning of the Ohio Constitution or	108
other laws.	109

(K) "Financing costs" means all costs and expenses relating	110
to the authorization, including any required election, issuance,	111
sale, delivery, authentication, deposit, custody, clearing,	112
registration, transfer, exchange, fractionalization, replacement,	113
payment, and servicing of securities, including, without	114
limitation, costs and expenses for or relating to publication and	115
printing, postage, delivery, preliminary and final official	116
statements, offering circulars, and informational statements,	117
travel and transportation, underwriters, placement agents,	118
investment bankers, paying agents, registrars, authenticating	119
agents, remarketing agents, custodians, clearing agencies or	120
corporations, securities depositories, financial advisory	121
services, certifications, audits, federal or state regulatory	122
agencies, accounting and computation services, legal services and	123
obtaining approving legal opinions and other legal opinions,	124
credit ratings, redemption premiums, and credit enhancement	125
facilities. Financing costs may be paid from any moneys available	126
for the purpose, including, unless otherwise provided in the	127
proceedings, from the proceeds of the securities to which they	128
relate and, as to future financing costs, from the same sources	129
from which debt charges on the securities are paid and as though	130
debt charges.	131

(L) "Fiscal officer" means the following, or, in the case of	132
absence or vacancy in the office, a deputy or assistant authorized	133
by law or charter to act in the place of the named officer, or if	134
there is no such authorization then the deputy or assistant	135
authorized by legislation to act in the place of the named officer	136
for purposes of this chapter, in the case of the following	137
subdivisions:	138

(1) A county, the county auditor;

139

(2) A municipal corporation, the city auditor or village	140
clerk or clerk-treasurer, or the officer who, by virtue of a	141
charter, has the duties and functions provided in the Revised Code	142
for the city auditor or village clerk or clerk-treasurer;	143

(3) A school district, the treasurer of the board of	144
education;	145

(4) A regional water and sewer district, the secretary of the	146
board of trustees;	147

(5) A joint township hospital district, the treasurer of the	148
district;	149

(6) A joint ambulance district, the clerk of the board of	150
trustees;	151

(7) A joint recreation district, the person designated	152
pursuant to section 755.15 of the Revised Code;	153

(8) A detention facility district or a district organized	154
under section 2151.65 of the Revised Code or a combined district	155
organized under sections 2152.41 and 2151.65 of the Revised Code,	156
the county auditor of the county designated by law to act as the	157
auditor of the district;	158

(9) A township, a fire district organized under division (C)	159
of section 505.37 of the Revised Code, or a township police	160
district, the fiscal officer of the township;	161

(10) A joint fire district, the clerk of the board of	162
trustees of that district;	163

(11) A regional or county library district, the person	164
responsible for the financial affairs of that district;	165

(12) A joint solid waste management district, the fiscal	166
officer appointed by the board of directors of the district under	167
section 343.01 of the Revised Code;	168

(13) A joint emergency medical services district, the person	169
appointed as fiscal officer pursuant to division (D) of section	170
307.053 of the Revised Code;	171

(14) A fire and ambulance district, the person appointed as	172
fiscal officer under division (B) of section 505.375 of the	173
Revised Code;	174

(15) A subdivision described in division (MM)(19) of this	175
section, the officer who is designated by law as or performs the	176
functions of its chief fiscal officer;	177

(16) A joint police district, the treasurer of the district;

178

(17) A lake facilities authority, the fiscal officer	179
designated under section 353.02 of the Revised Code;	180

(18) A regional transportation improvement project, the	181
county auditor designated under section 5595.10 of the Revised	182
Code.	183

(M) "Fiscal year" has the same meaning as in section 9.34 of	184
the Revised Code.	185

(N) "Fractionalized interests in public obligations" means	186
participations, certificates of participation, shares, or other	187
instruments or agreements, separate from the public obligations	188
themselves, evidencing ownership of interests in public	189
obligations or of rights to receive payments of, or on account of,	190
principal or interest or their equivalents payable by or on behalf	191
of an obligor pursuant to public obligations.	192

(O) "Fully registered securities" means securities in	193
certificated or uncertificated form, registered as to both	194
principal and interest in the name of the owner.	195

(P) "Fund" means to provide for the payment of debt charges	196
and expenses related to that payment at or prior to retirement by	197
purchase, call for redemption, payment at maturity, or otherwise.	198

(Q) "General obligation" means securities to the payment of	199
debt charges on which the full faith and credit and the general	200
property taxing power, including taxes within the tax limitation	201
if available to the subdivision, of the subdivision are pledged.	202

(R) "Interest" or "interest equivalent" means those payments	203
or portions of payments, however denominated, that constitute or	204
represent consideration for forbearing the collection of money, or	205
for deferring the receipt of payment of money to a future time.	206

(S) "Internal Revenue Code" means the "Internal Revenue Code	207
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1 et seq., as amended, and	208
includes any laws of the United States providing for application	209
of that code.	210

(T) "Issuer" means any public issuer and any nonprofit	211
corporation authorized to issue securities for or on behalf of any	212
public issuer.	213

(U) "Legislation" means an ordinance or resolution passed by	214
a majority affirmative vote of the then members of the taxing	215
authority unless a different vote is required by charter	216
provisions governing the passage of the particular legislation by	217
the taxing authority.	218

(V) "Mandatory sinking fund redemption requirements" means	219
amounts required by proceedings to be deposited in a bond	220
retirement fund for the purpose of paying in any year or fiscal	221
year by mandatory redemption prior to stated maturity the	222
principal of securities that is due and payable, except for	223
mandatory prior redemption requirements as provided in those	224
proceedings, in a subsequent year or fiscal year.	225

(W) "Mandatory sinking fund requirements" means amounts	226
required by proceedings to be deposited in a year or fiscal year	227
in a bond retirement fund for the purpose of paying the principal	228
of securities that is due and payable in a subsequent year or	229
fiscal year.	230

(X) "Net indebtedness" has the same meaning as in division	231
(A) of section 133.04 of the Revised Code.	232

(Y) "Obligor," in the case of securities or fractionalized	233
interests in public obligations issued by another person the debt	234
charges or their equivalents on which are payable from payments	235
made by a public issuer, means that public issuer.	236

(Z) "One purpose" relating to permanent improvements means	237
any one permanent improvement or group or category of permanent	238
improvements for the same utility, enterprise, system, or project,	239
development or redevelopment project, or for or devoted to the	240
same general purpose, function, or use or for which	241
self-supporting securities, based on the same or different sources	242
of revenues, may be issued or for which special assessments may be	243
levied by a single ordinance or resolution. "One purpose"	244
includes, but is not limited to, in any case any off-street	245
parking facilities relating to another permanent improvement, and:	246

(1) Any number of roads, highways, streets, bridges,	247
sidewalks, and viaducts;	248

(2) Any number of off-street parking facilities;

249

(3) In the case of a county, any number of permanent	250
improvements for courthouse, jail, county offices, and other	251
county buildings, and related facilities;	252

(4) In the case of a school district, any number of	253
facilities and buildings for school district purposes, and related	254
facilities.	255

(AA) "Outstanding," referring to securities, means securities	256
that have been issued, delivered, and paid for, except any of the	257
following:	258

(1) Securities canceled upon surrender, exchange, or	259
transfer, or upon payment or redemption;	260

(2) Securities in replacement of which or in exchange for	261
which other securities have been issued;	262

(3) Securities for the payment, or redemption or purchase for	263
cancellation prior to maturity, of which sufficient moneys or	264
investments, in accordance with the applicable legislation or	265
other proceedings or any applicable law, by mandatory sinking fund	266
redemption requirements, mandatory sinking fund requirements, or	267
otherwise, have been deposited, and credited for the purpose in a	268
bond retirement fund or with a trustee or paying or escrow agent,	269
whether at or prior to their maturity or redemption, and, in the	270
case of securities to be redeemed prior to their stated maturity,	271
notice of redemption has been given or satisfactory arrangements	272
have been made for giving notice of that redemption, or waiver of	273
that notice by or on behalf of the affected security holders has	274
been filed with the subdivision or its agent for the purpose.	275

(BB) "Paying agent" means the one or more banks, trust	276
companies, or other financial institutions or qualified persons,	277
including an appropriate office or officer of the subdivision,	278
designated as a paying agent or place of payment of debt charges	279
on the particular securities.	280

(CC) "Permanent improvement" or "improvement" means any	281
property, asset, or improvement certified by the fiscal officer,	282
which certification is conclusive, as having an estimated life or	283
period of usefulness of five years or more, and includes, but is	284
not limited to, real estate, buildings, and personal property and	285
interests in real estate, buildings, and personal property,	286
equipment, furnishings, and site improvements, and reconstruction,	287
rehabilitation, renovation, installation, improvement,	288
enlargement, and extension of property, assets, or improvements so	289
certified as having an estimated life or period of usefulness of	290
five years or more. The acquisition of all the stock ownership of	291
a corporation is the acquisition of a permanent improvement to the	292
extent that the value of that stock is represented by permanent	293
improvements. A permanent improvement for parking, highway, road,	294
and street purposes includes resurfacing, but does not include	295
ordinary repair.	296

(DD) "Person" has the same meaning as in section 1.59 of the	297
Revised Code and also includes any federal, state, interstate,	298
regional, or local governmental agency, any subdivision, and any	299
combination of those persons.	300

(EE) "Proceedings" means the legislation, certifications,	301
notices, orders, sale proceedings, trust agreement or indenture,	302
mortgage, lease, lease-purchase agreement, assignment, credit	303
enhancement facility agreements, and other agreements,	304
instruments, and documents, as amended and supplemented, and any	305
election proceedings, authorizing, or providing for the terms and	306
conditions applicable to, or providing for the security or sale or	307
award of, public obligations, and includes the provisions set	308
forth or incorporated in those public obligations and proceedings.	309

(FF) "Public issuer" means any of the following that is	310
authorized by law to issue securities or enter into public	311
obligations:	312

(1) The state, including an agency, commission, officer,	313
institution, board, authority, or other instrumentality of the	314
state;	315

(2) A taxing authority, subdivision, district, or other local	316
public or governmental entity, and any combination or consortium,	317
or public division, district, commission, authority, department,	318
board, officer, or institution, thereof;	319

(3) Any other body corporate and politic, or other public	320
entity.	321

(GG) "Public obligations" means both of the following:

322

(1) Securities;

323

(2) Obligations of a public issuer to make payments under	324
installment sale, lease, lease purchase, or similar agreements,	325
which obligations may bear interest or interest equivalent.	326

(HH) "Refund" means to fund and retire outstanding	327
securities, including advance refunding with or without payment or	328
redemption prior to maturity.	329

(II) "Register" means the books kept and maintained by the	330
registrar for registration, exchange, and transfer of registered	331
securities.	332

(JJ) "Registrar" means the person responsible for keeping the	333
register for the particular registered securities, designated by	334
or pursuant to the proceedings.	335

(KK) "Securities" means bonds, notes, certificates of	336
indebtedness, commercial paper, and other instruments in writing,	337
including, unless the context does not admit, anticipatory	338
securities, issued by an issuer to evidence its obligation to	339
repay money borrowed, or to pay interest, by, or to pay at any	340
future time other money obligations of, the issuer of the	341
securities, but not including public obligations described in	342
division (GG)(2) of this section.	343

(LL) "Self-supporting securities" means securities or	344
portions of securities issued for the purpose of paying costs of	345
permanent improvements to the extent that receipts of the	346
subdivision, other than the proceeds of taxes levied by that	347
subdivision, derived from or with respect to the improvements or	348
the operation of the improvements being financed, or the	349
enterprise, system, project, or category of improvements of which	350
the improvements being financed are part, are estimated by the	351
fiscal officer to be sufficient to pay the current expenses of	352
that operation or of those improvements or enterprise, system,	353
project, or categories of improvements and the debt charges	354
payable from those receipts on securities issued for the purpose.	355
Until such time as the improvements or increases in rates and	356
charges have been in operation or effect for a period of at least	357
six months, the receipts therefrom, for purposes of this	358
definition, shall be those estimated by the fiscal officer, except	359
that those receipts may include, without limitation, payments made	360
and to be made to the subdivision under leases or agreements in	361
effect at the time the estimate is made. In the case of an	362
operation, improvements, or enterprise, system, project, or	363
category of improvements without at least a six-month history of	364
receipts, the estimate of receipts by the fiscal officer, other	365
than those to be derived under leases and agreements then in	366
effect, shall be confirmed by the taxing authority.	367

(MM) "Subdivision" means any of the following:

368

(1) A county, including a county that has adopted a charter	369
under Article X, Ohio Constitution;	370

(2) A municipal corporation, including a municipal	371
corporation that has adopted a charter under Article XVIII, Ohio	372
Constitution;	373

(3) A school district;

374

(4) A regional water and sewer district organized under	375
Chapter 6119. of the Revised Code;	376

(5) A joint township hospital district organized under	377
section 513.07 of the Revised Code;	378

(6) A joint ambulance district organized under section 505.71	379
of the Revised Code;	380

(7) A joint recreation district organized under division (C)	381
of section 755.14 of the Revised Code;	382

(8) A detention facility district organized under section	383
2152.41, a district organized under section 2151.65, or a combined	384
district organized under sections 2152.41 and 2151.65 of the	385
Revised Code;	386

(9) A township police district organized under section 505.48	387
of the Revised Code;	388

(10) A township;

389

(11) A joint fire district organized under section 505.371 of	390
the Revised Code;	391

(12) A county library district created under section 3375.19	392
or a regional library district created under section 3375.28 of	393
the Revised Code;	394

(13) A joint solid waste management district organized under	395
section 343.01 or 343.012 of the Revised Code;	396

(14) A joint emergency medical services district organized	397
under section 307.052 of the Revised Code;	398

(15) A fire and ambulance district organized under section	399
505.375 of the Revised Code;	400

(16) A fire district organized under division (C) of section	401
505.37 of the Revised Code;	402

(17) A joint police district organized under section 505.482	403
of the Revised Code;	404

(18) A lake facilities authority created under Chapter 353.	405
of the Revised Code;	406

(19) A regional transportation improvement project created	407
under Chapter 5595. of the Revised Code;	408

(20) Any other political subdivision or taxing district or	409
other local public body or agency authorized by this chapter or	410
other laws to issue Chapter 133. securities.	411

(NN) "Taxing authority" means in the case of the following	412
subdivisions:	413

(1) A county, a county library district, or a regional	414
library district, the board or boards of county commissioners, or	415
other legislative authority of a county that has adopted a charter	416
under Article X, Ohio Constitution, but with respect to such a	417
library district acting solely as agent for the board of trustees	418
of that district;	419

(2) A municipal corporation, the legislative authority;

420

(3) A school district, the board of education;

421

(4) A regional water and sewer district, a joint ambulance	422
district, a joint recreation district, a fire and ambulance	423
district, or a joint fire district, the board of trustees of the	424
district;	425

(5) A joint township hospital district, the joint township	426
hospital board;	427

(6) A detention facility district or a district organized	428
under section 2151.65 of the Revised Code, a combined district	429
organized under sections 2152.41 and 2151.65 of the Revised Code,	430
or a joint emergency medical services district, the joint board of	431
county commissioners;	432

(7) A township, a fire district organized under division (C)	433
of section 505.37 of the Revised Code, or a township police	434
district, the board of township trustees;	435

(8) A joint solid waste management district organized under	436
section 343.01 or 343.012 of the Revised Code, the board of	437
directors of the district;	438

(9) A subdivision described in division (MM)(19) of this	439
section, the legislative or governing body or official;	440

(10) A joint police district, the joint police district	441
board;	442

(11) A lake facilities authority, the board of directors;

443

(12) A regional transportation improvement project, the	444
governing board.	445

(OO) "Tax limitation" means the "ten-mill limitation" as	446
defined in section 5705.02 of the Revised Code without diminution	447
by reason of section 5705.313 of the Revised Code or otherwise,	448
or, in the case of a municipal corporation or county with a	449
different charter limitation on property taxes levied to pay debt	450
charges on unvoted securities, that charter limitation. Those	451
limitations shall be respectively referred to as the "ten-mill	452
limitation" and the "charter tax limitation."	453

(PP) "Tax valuation" means the aggregate of the valuations of	454
property subject to ad valorem property taxation by the	455
subdivision on the real property, personal property, and public	456
utility property tax lists and duplicates most recently certified	457
for collection, and shall be calculated without deductions of the	458
valuations of otherwise taxable property exempt in whole or in	459
part from taxation by reason of exemptions of certain amounts of	460
taxable value under division (C) of section 5709.01, tax	461
reductions under section 323.152 of the Revised Code, or similar	462
laws now or in the future in effect.	463

For purposes of section 133.06 of the Revised Code, "tax	464
valuation" shall not include the valuation of tangible personal	465
property used in business, telephone or telegraph property,	466
interexchange telecommunications company property, or personal	467
property owned or leased by a railroad company and used in	468
railroad operations listed under or described in section 5711.22,	469
division (B) or (F) of section 5727.111, or section 5727.12 of the	470
Revised Code.	471

(QQ) "Year" means the calendar year.

472

(RR) "Administrative agent," "agent," "commercial paper,"	473
"floating rate interest structure," "indexing agent," "interest	474
rate hedge," "interest rate period," "put arrangement," and	475
"remarketing agent" have the same meanings as in section 9.98 of	476
the Revised Code.	477

(SS) "Sales tax supported" means obligations to the payment	478
of debt charges on which an additional sales tax or additional	479
sales taxes have been pledged by the taxing authority of a county	480
pursuant to section 133.081 of the Revised Code.	481

Sec. 715.70. (A) This section and section 715.71 of the	482
Revised Code apply only to:	483

(1) Municipal corporations and townships within a county that	484
has adopted a charter under Sections 3 and 4 of Article X, Ohio	485
Constitution;	486

(2) Municipal corporations and townships that have created a	487
joint economic development district comprised entirely of real	488
property owned by a municipal corporation at the time the district	489
was created under this section. The real property owned by the	490
municipal corporation shall include an airport owned by the	491
municipal corporation and located entirely beyond the municipal	492
corporation's corporate boundary.	493

(3) Municipal corporations or townships that are part of or	494
contiguous to a transportation improvement district created under	495
Chapter 5540. of the Revised Code and that have created a joint	496
economic development district under this section or section 715.71	497
of the Revised Code prior to November 15, 1995;	498

(4) Municipal corporations that have previously entered into	499
a contract creating a joint economic development district pursuant	500
to division (A)(2) of this section, even if the territory to be	501
included in the district does not meet the requirements of that	502
division.	503

(B)(1) One or more municipal corporations and one or more	504
townships may enter into a contract approved by the legislative	505
authority of each contracting party pursuant to which they create	506
as a joint economic development district an area or areas for the	507
purpose of facilitating economic development to create or preserve	508
jobs and employment opportunities and to improve the economic	509
welfare of the people in the state and in the area of the	510
contracting parties. A municipal corporation described in division	511
(A)(4) of this section may enter into a contract with other	512
municipal corporations and townships to create a new joint	513
economic development district. In a district that includes a	514
municipal corporation described in division (A)(4) of this	515
section, the territory of each of the contracting parties shall be	516
contiguous to the territory of at least one other contracting	517
party, or contiguous to the territory of a township or municipal	518
corporation that is contiguous to another contracting party, even	519
if the intervening township or municipal corporation is not a	520
contracting party. The area or areas of land to be included in the	521
district shall not include any parcel of land owned in fee by a	522
municipal corporation or a township or parcel of land that is	523
leased to a municipal corporation or a township, unless the	524
municipal corporation or township is a party to the contract or	525
unless the municipal corporation or township has given its consent	526
to have its parcel of land included in the district by the	527
adoption of a resolution. As used in this division, "parcel of	528
land" means any parcel of land owned by a municipal corporation or	529
a township for at least a six-month period within a five-year	530
period prior to the creation of a district, but "parcel of land"	531
does not include streets or public ways and sewer, water, and	532
other utility lines whether owned in fee or otherwise.	533

The district created shall be located within the territory of	534
one or more of the participating parties and may consist of all or	535
a portion of such territory. The boundaries of the district shall	536
be described in the contract or in an addendum to the contract.	537

(2) Prior to the public hearing to be held pursuant to	538
division (D)(2) of this section, the participating parties shall	539
give a copy of the proposed contract to each municipal corporation	540
located within one-quarter mile of the proposed joint economic	541
development district and not otherwise a party to the contract,	542
and afford the municipal corporation the reasonable opportunity,	543
for a period of thirty days following receipt of the proposed	544
contract, to make comments and suggestions to the participating	545
parties regarding elements contained in the proposed contract.	546

(3) The district shall not exceed two thousand acres in area.	547
The territory of the district shall not completely surround	548
territory that is not included within the boundaries of the	549
district.	550

(4) Sections 503.07 to 503.12 of the Revised Code do not	551
apply to territory included within a district created pursuant to	552
this section as long as the contract creating the district is in	553
effect, unless the legislative authority of each municipal	554
corporation and the board of township trustees of each township	555
included in the district consent, by ordinance or resolution, to	556
the application of those sections of the Revised Code.	557

(5) Upon the execution of the contract creating the district	558
by the parties to the contract, a participating municipal	559
corporation or township included within the district shall file a	560
copy of the fully executed contract with the county recorder of	561
each county within which a party to the contract is located, in	562
the miscellaneous records of the county. No annexation proceeding	563
pursuant to Chapter 709. of the Revised Code that proposes the	564
annexation to, merger, or consolidation with a municipal	565
corporation of any unincorporated territory within the district	566
shall be commenced for a period of three years after the contract	567
is filed with the county recorder of each county within which a	568
party to the contract is located unless each board of township	569
trustees whose territory is included, in whole or part, within the	570
district and the territory proposed to be annexed, merged, or	571
consolidated adopts a resolution consenting to the commencement of	572
the proceeding and a copy of the resolution is filed with the	573
legislative authority of each county within which a party to the	574
contract is located or unless the contract is terminated during	575
this period.	576

The contract entered into between the municipal corporations	577
and townships pursuant to this section may provide for the	578
prohibition of any annexation by the participating municipal	579
corporations of any unincorporated territory within the district	580
beyond the three-year mandatory prohibition of any annexation	581
provided for in division (B)(5) of this section.	582

(C)(1) After the legislative authority of a municipal	583
corporation and the board of township trustees have adopted an	584
ordinance and resolution approving a contract to create a joint	585
economic development district pursuant to this section, and after	586
a contract has been signed, the municipal corporations and	587
townships shall jointly file a petition with the legislative	588
authority of each county within which a party to the contract is	589
located.	590

(a) The petition shall contain all of the following:

591

(i) A statement that the area or areas of the district is not	592
greater than two thousand acres and is located within the	593
territory of one or more of the contracting parties;	594

(ii) A brief summary of the services to be provided by each	595
party to the contract or a reference to the portion of the	596
contract describing those services;	597

(iii) A description of the area or areas to be designated as	598
the district;	599

(iv) The signature of a representative of each of the	600
contracting parties.	601

(b) The following documents shall be filed with the petition:

602

(i) A signed copy of the contract, together with copies of	603
district maps and plans related to or part of the contract;	604

(ii) A certified copy of the ordinances and resolutions of	605
the contracting parties approving the contract;	606

(iii) A certificate from each of the contracting parties	607
indicating that the public hearings required by division (D)(2) of	608
this section have been held, the date of the hearings, and	609
evidence of publication of the notice of the hearings;	610

(iv) One or more signed statements of persons who are owners	611
of property located in whole or in part within the area to be	612
designated as the district, requesting that the property be	613
included within the district, provided that those statements shall	614
represent a majority of the persons owning property located in	615
whole or in part within the district and persons owning a majority	616
of the acreage located within the district. A signature may be	617
withdrawn by the signer up to but not after the time of the public	618
hearing required by division (D)(2) of this section.	619

(2) The legislative authority of each county within which a	620
party to the contract is located shall adopt a resolution	621
approving the petition for the creation of the district if the	622
petition and other documents have been filed in accordance with	623
the requirements of division (C)(1) of this section. If the	624
petition and other documents do not substantially meet the	625
requirements of that division, the legislative authority of any	626
county within which a party to the contract is located may adopt a	627
resolution disapproving the petition for the creation of the	628
district. The legislative authority of each county within which a	629
party to the contract is located shall adopt a resolution	630
approving or disapproving the petition within thirty days after	631
the petition was filed. If the legislative authority of each such	632
county does not adopt the resolution within the thirty-day period,	633
the petition shall be deemed approved and the contract shall go	634
into effect immediately after that approval or at such other time	635
as the contract specifies.	636

(D)(1) The contract creating the district shall set forth or	637
provide for the amount or nature of the contribution of each	638
municipal corporation and township to the development and	639
operation of the district and may provide for the sharing of the	640
costs of the operation of and improvements for the district. The	641
contributions may be in any form to which the contracting	642
municipal corporations and townships agree and may include but are	643
not limited to the provision of services, money, real or personal	644
property, facilities, or equipment. The contract may provide for	645
the contracting parties to share revenue from taxes levied on	646
property by one or more of the contracting parties if those	647
revenues may lawfully be applied to that purpose under the	648
legislation by which those taxes are levied. The contract shall	649
provide for new, expanded, or additional services, facilities, or	650
improvements, including expanded or additional capacity for or	651
other enhancement of existing services, facilities, or	652
improvements, provided that those services, facilities, or	653
improvements, or expanded or additional capacity for or	654
enhancement of existing services, facilities, or improvements,	655
required herein have been provided within the two-year period	656
prior to the execution of the contract.	657

(2) Before the legislative authority of a municipal	658
corporation or a board of township trustees passes any ordinance	659
or resolution approving a contract to create a joint economic	660
development district pursuant to this section, the legislative	661
authority of the municipal corporation and the board of township	662
trustees shall each hold a public hearing concerning the joint	663
economic development district contract and shall provide thirty	664
days' public notice of the time and place of the public hearing in	665
a newspaper of general circulation in the municipal corporation	666
and the township. The board of township trustees may provide	667
additional notice to township residents in accordance with section	668
9.03 of the Revised Code, and any additional notice shall include	669
the public hearing announcement; a summary of the terms of the	670
contract; a statement that the entire text of the contract and	671
district maps and plans are on file for public examination in the	672
office of the township fiscal officer; and information pertaining	673
to any tax changes that will or may occur as a result of the	674
contract.	675

During the thirty-day period prior to the public hearing, a	676
copy of the text of the contract together with copies of district	677
maps and plans related to or part of the contract shall be on	678
file, for public examination, in the offices of the clerk of the	679
legislative authority of the municipal corporation and of the	680
township fiscal officer. The public hearing provided for in	681
division (D)(2) of this section shall allow for public comment and	682
recommendations from the public on the proposed contract. The	683
contracting parties may include in the contract any of those	684
recommendations prior to the approval of the contract.	685

(3) Any resolution of the board of township trustees that	686
approves a contract that creates a joint economic development	687
district pursuant to this section shall be subject to a referendum	688
of the electors of the township. When a referendum petition,	689
signed by ten per cent of the number of electors in the township	690
who voted for the office of governor at the most recent general	691
election for the office of governor, is presented to the board of	692
township trustees within thirty days after the board of township	693
trustees adopted the resolution, ordering that the resolution be	694
submitted to the electors of the township for their approval or	695
rejection, the board of township trustees shall, after ten days	696
and not later than four p.m. of the ninetieth day before the	697
election, certify the text of the resolution to the board of	698
elections. The board of elections shall submit the resolution to	699
the electors of the township for their approval or rejection at	700
the next general, primary, or special election occurring	701
subsequent to ninety days after the certifying of the petition to	702
the board of elections.	703

(4) Upon the creation of a district under this section or	704
section 715.71 of the Revised Code, one of the contracting parties	705
shall file a copy of the following with the director of	706
development:	707

(a) The petition and other documents described in division	708
(C)(1) of this section, if the district is created under this	709
section;	710

(b) The documents described in division (D) of section 715.71	711
of the Revised Code, if the district is created under this	712
section.	713

(E) The district created by the contract shall be governed by	714
a board of directors that shall be established by or pursuant to	715
the contract. The board is a public body for the purposes of	716
section 121.22 of the Revised Code. The provisions of Chapter	717
2744. of the Revised Code apply to the board and the district. The	718
members of the board shall be appointed as provided in the	719
contract from among the elected members of the legislative	720
authorities and the elected chief executive officers of the	721
contracting parties, provided that there shall be at least two	722
members appointed from each of the contracting parties.	723

(F) The contract shall enumerate the specific powers, duties,	724
and functions of the board of directors of a district, and the	725
contract shall provide for the determination of procedures that	726
are to govern the board of directors. The contract may grant to	727
the board the power to adopt a resolution to levy an income tax	728
within the district. The income tax shall be used for the purposes	729
of the district and for the purposes of the contracting municipal	730
corporations and townships pursuant to the contract. The income	731
tax may be levied in the district based on income earned by	732
persons working or residing within the district and based on the	733
net profits of businesses located in the district. The income tax	734
shall follow the provisions of Chapter 718. of the Revised Code,	735
except that a vote shall be required by the electors residing in	736
the district to approve the rate of income tax. If no electors	737
reside within the district, then division (F)(4) of this section	738
applies. The rate of the income tax shall be no higher than the	739
highest rate being levied by a municipal corporation that is a	740
party to the contract.	741

(1) Within one hundred eighty days after the first meeting of	742
the board of directors, the board may levy an income tax, provided	743
that the rate of the income tax is first submitted to and approved	744
by the electors of the district at the succeeding regular or	745
primary election, or a special election called by the board,	746
occurring subsequent to ninety days after a certified copy of the	747
resolution levying the income tax and calling for the election is	748
filed with the board of elections. If the voters approve the levy	749
of the income tax, the income tax shall be in force for the full	750
period of the contract establishing the district. Any increase in	751
the rate of an income tax that was first levied within one hundred	752
eighty days after the first meeting of the board of directors	753
shall be approved by a vote of the electors of the district, shall	754
be in force for the remaining period of the contract establishing	755
the district, and shall not be subject to division (F)(2) of this	756
section.	757

(2) Any resolution of the board of directors levying an	758
income tax that is adopted subsequent to one hundred eighty days	759
after the first meeting of the board of directors shall be subject	760
to a referendum as provided in division (F)(2) of this section.	761
Any resolution of the board of directors levying an income tax	762
that is adopted subsequent to one hundred eighty days after the	763
first meeting of the board of directors shall be subject to an	764
initiative proceeding to amend or repeal the resolution levying	765
the income tax as provided in division (F)(2) of this section.	766
When a referendum petition, signed by ten per cent of the number	767
of electors in the district who voted for the office of governor	768
at the most recent general election for the office of governor, is	769
filed with the county auditor of each county within which a party	770
to the contract is located within thirty days after the resolution	771
is adopted by the board or when an initiative petition, signed by	772
ten per cent of the number of electors in the district who voted	773
for the office of governor at the most recent general election for	774
the office of governor, is filed with the county auditor of each	775
such county ordering that a resolution to amend or repeal a prior	776
resolution levying an income tax be submitted to the electors	777
within the district for their approval or rejection, the county	778
auditor of each such county, after ten days and not later than	779
four p.m. of the ninetieth day before the election, shall certify	780
the text of the resolution to the board of elections of that	781
county. The county auditor of each such county shall retain the	782
petition. The board of elections shall submit the resolution to	783
such electors, for their approval or rejection, at the next	784
general, primary, or special election occurring subsequent to	785
ninety days after the certifying of such petition to the board of	786
elections.	787

(3) Whenever a district is located in the territory of more	788
than one contracting party, a majority vote of the electors, if	789
any, in each of the several portions of the territory of the	790
contracting parties constituting the district approving the levy	791
of the tax is required before it may be imposed pursuant to this	792
division.	793

(4) If there are no electors residing in the district, no	794
election for the approval or rejection of an income tax shall be	795
held pursuant to this section, provided that where no electors	796
reside in the district, the maximum rate of the income tax that	797
may be levied shall not exceed one per cent.	798

(5) The board of directors of a district levying an income	799
tax shall enter into an agreement with one of the municipal	800
corporations that is a party to the contract to administer,	801
collect, and enforce the income tax on behalf of the district. The	802
resolution levying the income tax shall provide the same credits,	803
if any, to residents of the district for income taxes paid to	804
other such districts or municipal corporations where the residents	805
work, as credits provided to residents of the municipal	806
corporation administering the income tax.	807

(6)(a) The board shall publish or post public notice within	808
the district of any resolution adopted levying an income tax in	809
the same manner required of municipal corporations under sections	810
731.21 and 731.25 of the Revised Code.	811

(b) Except as otherwise specified by this division, any	812
referendum or initiative proceeding within a district shall be	813
conducted in the same manner as is required for such proceedings	814
within a municipal corporation pursuant to sections 731.28 to	815
731.40 of the Revised Code.	816

(G) Membership on the board of directors does not constitute	817
the holding of a public office or employment within the meaning of	818
any section of the Revised Code or any charter provision	819
prohibiting the holding of other public office or employment, and	820
shall not constitute an interest, either direct or indirect, in a	821
contract or expenditure of money by any municipal corporation,	822
township, county, or other political subdivision with which the	823
member may be connected. No member of a board of directors shall	824
be disqualified from holding any public office or employment, nor	825
shall such member forfeit or be disqualified from holding any such	826
office or employment, by reason of the member's membership on the	827
board of directors, notwithstanding any law or charter provision	828
to the contrary.	829

(H) The powers and authorizations granted pursuant to this	830
section or section 715.71 of the Revised Code are in addition to	831
and not in derogation of all other powers granted to municipal	832
corporations and townships pursuant to law. When exercising a	833
power or performing a function or duty under a contract authorized	834
pursuant to this section or section 715.71 of the Revised Code, a	835
municipal corporation may exercise all of the powers of a	836
municipal corporation, and may perform all the functions and	837
duties of a municipal corporation, within the district, pursuant	838
to and to the extent consistent with the contract. When exercising	839
a power or performing a function or duty under a contract	840
authorized pursuant to this section or section 715.71 of the	841
Revised Code, a township may exercise all of the powers of a	842
township, and may perform all the functions and duties of a	843
township, within the district, pursuant to and to the extent	844
consistent with the contract. The district board of directors has	845
no powers except those specifically set forth in the contract as	846
agreed to by the participating parties. No political subdivision	847
shall authorize or grant any tax exemption pursuant to Chapter	848
1728. or section 3735.67, 5709.62, 5709.63, or 5709.632 of the	849
Revised Code on any property located within the district without	850
the consent of the contracting parties. The prohibition for any	851
tax exemption pursuant to this division shall not apply to any	852
exemption filed, pending, or approved, or for which an agreement	853
has been entered into, before the effective date of the contract	854
entered into by the parties.	855

(I) Municipal corporations and townships may enter into	856
binding agreements pursuant to a contract authorized under this	857
section or section 715.71 of the Revised Code with respect to the	858
substance and administration of zoning and other land use	859
regulations, building codes, public permanent improvements, and	860
other regulatory and proprietary matters that are determined,	861
pursuant to the contract, to be for a public purpose and to be	862
desirable with respect to the operation of the district or to	863
facilitate new or expanded economic development in the state or	864
the district, provided that no contract shall exempt the territory	865
within the district from the procedures and processes of land use	866
regulation applicable pursuant to municipal corporation, township,	867
and county regulations, including but not limited to procedures	868
and processes concerning zoning.	869

(J) A contract creating a joint economic development district	870
under this section or section 715.71 of the Revised Code may	871
designate property as a community entertainment district or may be	872
amended to designate property as a community entertainment	873
district as prescribed in division (D) of section 4301.80 of the	874
Revised Code. A joint economic development district contract or	875
amendment designating a community entertainment district shall	876
include all information and documentation described in divisions	877
(B)(1) through (6) of section 4301.80 of the Revised Code. The	878
public notice required under division (D)(2) of this section and	879
division (C) of section 715.71 of the Revised Code shall specify	880
that the contract designates a community entertainment district	881
and describe the location of that district. Except as provided in	882
division (F) of section 4301.80 of the Revised Code, an area	883
designated as a community entertainment district under a joint	884
economic development district contract shall not lose its	885
designation even if the contract is canceled or terminated.	886

(K) A contract entered into pursuant to this section or	887
section 715.71 of the Revised Code may be amended and it may be	888
renewed, canceled, or terminated as provided in or pursuant to the	889
contract. The contract may be amended to add property owned by one	890
of the contracting parties to the district, or may be amended to	891
delete property from the district whether or not one of the	892
contracting parties owns the deleted property. The contract shall	893
continue in existence throughout its term and shall be binding on	894
the contracting parties and on any entities succeeding to such	895
parties, whether by annexation, merger, or otherwise. The income	896
tax levied by the board pursuant to this section or section 715.71	897
of the Revised Code shall apply in the entire district throughout	898
the term of the contract, notwithstanding that all or a portion of	899
the district becomes subject to annexation, merger, or	900
incorporation. No township or municipal corporation is divested of	901
its rights or obligations under the contract because of	902
annexation, merger, or succession of interests.	903

~~(K)~~(L) After the creation of a joint economic development	904
district described in division (A)(2) of this section, a municipal	905
corporation that is a contracting party may cease to own property	906
included in the district, but such property shall continue to be	907
included in the district and subject to the terms of the contract.	908

Sec. 715.71. (A) This section provides alternative	909
procedures and requirements to those set forth in section 715.70	910
of the Revised Code for creating and operating a joint economic	911
development district. Divisions (B), (C), (D)(1) to (3), and (F)	912
of section 715.70 of the Revised Code do not apply to a joint	913
economic development district established under this section.	914
However, divisions (A), (D)(4), (E), (G), (H), (I), (J), ~~and~~ (K),	915
and (L) of section 715.70 of the Revised Code do apply to a	916
district established under this section.	917

(B) One or more municipal corporations and one or more	918
townships may enter into a contract approved by the legislative	919
authority of each contracting party pursuant to which they create	920
as a joint economic development district one or more areas for the	921
purpose of facilitating economic development to create or preserve	922
jobs and employment opportunities and to improve the economic	923
welfare of the people in this state and in the area of the	924
contracting parties. The district created shall be located within	925
the territory of one or more of the contracting parties and may	926
consist of all or a portion of that territory. The boundaries of	927
the district shall be described in the contract or in an addendum	928
to the contract. The area or areas of land to be included in the	929
district shall not include any parcel of land owned in fee by or	930
leased to a municipal corporation or township, unless the	931
municipal corporation or township is a party to the contract or	932
has given its consent to have its parcel of land included in the	933
district by the adoption of a resolution. As used in this	934
division, "parcel of land" has the same meaning as in division (B)	935
of section 715.70 of the Revised Code.	936

(C) Before the legislative authority of a municipal	937
corporation or a board of township trustees adopts an ordinance or	938
resolution approving a contract to create a joint economic	939
development district under this section, it shall hold a public	940
hearing concerning the joint economic development district	941
contract and shall provide thirty days' public notice of the time	942
and place of the public hearing in a newspaper of general	943
circulation in the municipal corporation and the township. Each	944
municipal corporation and township that is a party to the contract	945
shall hold a public hearing. During the thirty-day period prior to	946
a public hearing, a copy of the text of the contract together with	947
copies of district maps and plans related to or part of the	948
contract shall be on file, for public examination, in the offices	949
of the clerk of the legislative authority of the municipal	950
corporation and of the township fiscal officer. The public	951
hearings provided for in this division shall allow for public	952
comment and recommendations on the proposed contract. The	953
participating parties may include in the contract any of those	954
recommendations prior to approval of the contract.	955

(D) After the legislative authority of a municipal	956
corporation and the board of township trustees have adopted an	957
ordinance and resolution approving a contract to create a joint	958
economic development district, the municipal corporation and the	959
township jointly shall file with the legislative authority of each	960
county within which a party to the contract is located all of the	961
following:	962

(1) A signed copy of the contract, together with copies of	963
district maps and plans related to or part of the contract;	964

(2) Certified copies of the ordinances and resolutions of the	965
contracting parties relating to the district and the contract;	966

(3) A certificate of each of the contracting parties that the	967
public hearings provided for in division (C) of this section have	968
been held, the date of the hearings, and evidence of publication	969
of the notice of the hearings.	970

(E) Within thirty days after the filing under division (D) of	971
this section, the legislative authority of each county within	972
which a party to the contract is located shall adopt a resolution	973
acknowledging the receipt of the required documents, approving the	974
creation of the joint economic development district, and directing	975
that the resolution of the board of township trustees approving	976
the contract be submitted to the electors of the township for	977
approval at the next succeeding general, primary, or special	978
election. The legislative authority of the county shall file with	979
the board of elections at least ninety days before the day of the	980
election a copy of the resolution of the board of township	981
trustees approving the contract. The resolution of the legislative	982
authority of the county also shall specify the date the election	983
is to be held and shall direct the board of elections to conduct	984
the election in the township. If the resolution of the legislative	985
authority of the county is not adopted within the thirty-day	986
period after the filing under division (D) of this section, the	987
joint economic development district shall be deemed approved by	988
the county legislative authority, and the board of township	989
trustees shall file its resolution with the board of elections for	990
submission to the electors of the township for approval at the	991
next succeeding general, primary, or special election. The filing	992
shall occur at least ninety days before the specified date the	993
election is to be held and shall direct the board of elections to	994
conduct the election in the township.	995

The ballot shall be in the following form:

996

"Shall the resolution of the board of township trustees	997
approving the contract with ............... (here insert name of	998
each municipal corporation and other township that is a party to	999
the contract) for the creation of a joint economic development	1000
district be approved?	1001

1002

		FOR THE RESOLUTION AND CONTRACT			1003
		AGAINST THE RESOLUTION AND CONTRACT	"		1004

1005

If a majority of the electors of the township voting on the issue	1006
vote for the resolution and contract, the resolution shall become	1007
effective immediately and the contract shall go into effect	1008
immediately or in accordance with its terms.	1009

(F) The contract creating the district shall set forth or	1010
provide for the amount or nature of the contribution of each	1011
municipal corporation and township to the development and	1012
operation of the district and may provide for the sharing of the	1013
costs of the operation of and improvements for the district. The	1014
contributions may be in any form to which the contracting	1015
municipal corporations and townships agree and may include but are	1016
not limited to the provision of services, money, real or personal	1017
property, facilities, or equipment. The contract may provide for	1018
the contracting parties to share revenue from taxes levied on	1019
property by one or more of the contracting parties if those	1020
revenues may lawfully be applied to that purpose under the	1021
legislation by which those taxes are levied. The contract shall	1022
provide for new, expanded, or additional services, facilities, or	1023
improvements, including expanded or additional capacity for or	1024
other enhancement of existing services, facilities, or	1025
improvements, provided that the existing services, facilities, or	1026
improvements, or the expanded or additional capacity for or	1027
enhancement of the existing services, facilities, or improvements,	1028
have been provided within the two-year period prior to the	1029
execution of the contract.	1030

(G) The contract shall enumerate the specific powers, duties,	1031
and functions of the board of directors of the district and shall	1032
provide for the determination of procedures that are to govern the	1033
board of directors. The contract may grant to the board the power	1034
to adopt a resolution to levy an income tax within the district.	1035
The income tax shall be used for the purposes of the district and	1036
for the purposes of the contracting municipal corporations and	1037
townships pursuant to the contract. The income tax may be levied	1038
in the district based on income earned by persons working or	1039
residing within the district and based on the net profits of	1040
businesses located in the district. The income tax of the district	1041
shall follow the provisions of Chapter 718. of the Revised Code,	1042
except that no vote shall be required by the electors residing in	1043
the district. The rate of the income tax shall be no higher than	1044
the highest rate being levied by a municipal corporation that is a	1045
party to the contract.	1046

The board of directors of a district levying an income tax	1047
shall enter into an agreement with one of the municipal	1048
corporations that is a party to the contract to administer,	1049
collect, and enforce the income tax on behalf of the district. The	1050
resolution levying the income tax shall provide the same credits,	1051
if any, to residents of the district for income taxes paid to	1052
other districts or municipal corporations where the residents	1053
work, as credits provided to residents of the municipal	1054
corporation administering the income tax.	1055

(H) No annexation proceeding pursuant to Chapter 709. of the	1056
Revised Code that proposes the annexation to or merger or	1057
consolidation with a municipal corporation, except a municipal	1058
corporation that is a party to the contract, of any unincorporated	1059
territory within the district shall be commenced for a period of	1060
three years after the contract is filed with the legislative	1061
authority of each county within which a party to the contract is	1062
located in accordance with division (D) of this section unless	1063
each board of township trustees whose territory is included, in	1064
whole or part, within the district and the territory proposed to	1065
be annexed, merged, or consolidated adopts a resolution consenting	1066
to the commencement of the proceeding and a copy of the resolution	1067
is filed with the legislative authority of each such county or	1068
unless the contract is terminated during this three-year period.	1069
The contract entered into between the municipal corporations and	1070
townships pursuant to this section may provide for the prohibition	1071
of any annexation by the participating municipal corporations of	1072
any unincorporated territory within the district.	1073

Sec. 715.74. (A) The contract creating a joint economic	1074
development district shall provide for the amount or nature of the	1075
contribution of each contracting party to the development and	1076
operation of the district and may provide for the sharing of the	1077
costs of the operation of and improvements for the district. The	1078
contributions may be in any form to which the contracting parties	1079
agree and may include, but are not limited to, the provision of	1080
services, money, real or personal property, facilities, or	1081
equipment. The contract may provide for the contracting parties to	1082
share revenue from taxes levied by one or more of the contracting	1083
parties, if those revenues may lawfully be applied to that purpose	1084
under the legislation by which those taxes are levied. The	1085
contract shall specify and provide for new, expanded, or	1086
additional services, facilities, or improvements. The contract may	1087
provide for expanded or additional capacity for or other	1088
enhancement of existing services, facilities, or improvements.	1089

(B) The contract shall enumerate the specific powers, duties,	1090
and functions of the board of directors of the district described	1091
under section 715.78 of the Revised Code and shall provide for the	1092
determination of procedures that are to govern the board.	1093

(C)(1) The contract may grant to the board the power to adopt	1094
a resolution to levy an income tax within the district and the	1095
contract may designate certain portions of the district where such	1096
an income tax may be levied. The income tax shall be used for the	1097
purposes of the district or any portion of the district in which	1098
the contract authorizes an income tax and for the purposes of the	1099
contracting parties pursuant to the contract. The income tax may	1100
be levied in the district based on income earned by persons	1101
working within the district and based on the net profits of	1102
businesses located in the district, but the income of an	1103
individual who resides in the district shall not be subject to	1104
such income tax unless the income is received for personal	1105
services performed in the district. The income tax of the district	1106
shall follow the provisions of Chapter 718. of the Revised Code,	1107
except that no vote shall be required. The rate of the income tax	1108
shall be no higher than the highest rate being levied by a	1109
municipal corporation that is a contracting party.	1110

(2) If the board adopts a resolution to levy an income tax,	1111
it shall enter into an agreement with a municipal corporation that	1112
is a contracting party to administer, collect, and enforce the	1113
income tax on behalf of the district.	1114

(3) A resolution levying an income tax under this section	1115
shall require the contracting parties to annually set aside a	1116
percentage, to be stated in the resolution, of the amount of the	1117
income tax collected for the long-term maintenance of the	1118
district.	1119

(4) An income tax levied under this section shall apply in	1120
the district or any portion of the district in which the contract	1121
authorizes an income tax throughout the term of the contract	1122
creating the district, notwithstanding that all or a portion of	1123
the district becomes subject to annexation, merger, or	1124
consolidation.	1125

(D) The contract creating a joint economic development	1126
district shall continue in existence throughout its term and shall	1127
be binding on the contracting parties and on any parties	1128
succeeding to the contracting parties, whether by annexation,	1129
merger, or consolidation. Except as provided in division (E) of	1130
this section, the contract may be amended, renewed, or terminated	1131
with the approval of the contracting parties or any parties	1132
succeeding to the contracting parties. If the contract is amended	1133
to add area to an existing district, the amendment shall be	1134
adopted in the manner prescribed under section 715.761 of the	1135
Revised Code.	1136

(E) If two or more contracting parties previously have	1137
entered into a separate contract for utility services, then	1138
amendment, renewal, or termination of the separate contract for	1139
utility services shall not constitute any part of the	1140
consideration for the contract creating a joint economic	1141
development district. A contract creating a joint economic	1142
development district shall be rebuttably presumed to violate this	1143
division if it is entered into within two years prior or five	1144
years subsequent to the amendment, renewal, or termination of a	1145
separate contract for utility services that two or more	1146
contracting parties previously have entered into. The presumption	1147
stated in this division may be rebutted by clear and convincing	1148
evidence of both of the following:	1149

(1) That other substantial consideration existed to support	1150
the contract creating a joint economic development district;	1151

(2) That the contracting parties entered into the contract	1152
creating a joint economic development district freely and without	1153
duress or coercion related to the amendment, renewal, or	1154
termination of the separate contract for utility services.	1155

(F) A contract creating a joint economic development district	1156
that violates division (E) of this section is void and	1157
unenforceable.	1158

(G) The contract may designate property as a community	1159
entertainment district or may be amended to designate property as	1160
a community entertainment district as prescribed in division (D)	1161
of section 4301.80 of the Revised Code. A contract or amendment	1162
designating a community entertainment district shall include all	1163
information and documentation described in divisions (B)(1)	1164
through (6) of section 4301.80 of the Revised Code. The public	1165
notice required under section 715.75 of the Revised Code shall	1166
specify that the contract designates a community entertainment	1167
district and describe the location of that district. Except as	1168
provided in division (F) of section 4301.80 of the Revised Code,	1169
an area designated as a community entertainment district under a	1170
joint economic development district contract shall not lose its	1171
designation even if the contract is canceled or terminated.	1172

Sec. 4301.80. (A) As used in this section, "community	1173
entertainment district" means a bounded area that includes or will	1174
include a combination of entertainment, retail, educational,	1175
sporting, social, cultural, or arts establishments within close	1176
proximity to some or all of the following types of establishments	1177
within the district, or other types of establishments similar to	1178
these:	1179

(1) Hotels;

1180

(2) Restaurants;

1181

(3) Retail sales establishments;

1182

(4) Enclosed shopping centers;

1183

(5) Museums;

1184

(6) Performing arts theaters;

1185

(7) Motion picture theaters;

1186

(8) Night clubs;

1187

(9) Convention facilities;

1188

(10) Sports facilities;

1189

(11) Entertainment facilities or complexes;

1190

(12) Any combination of the establishments described in	1191
division (A)(1) to (11) of this section that provide similar	1192
services to the community.	1193

(B) Any owner of property located in a municipal corporation	1194
seeking to have that property, or that property and other	1195
surrounding property, designated as a community entertainment	1196
district shall file an application seeking this designation with	1197
the mayor of the municipal corporation in which that property is	1198
located. Any owner of property located in the unincorporated area	1199
of a township seeking to have that property, or that property and	1200
other surrounding property, designated as a community	1201
entertainment district shall file an application seeking this	1202
designation with the board of township trustees of the township in	1203
whose unincorporated area that property is located. An application	1204
to designate an area as a community entertainment district shall	1205
contain all of the following:	1206

(1) The applicant's name and address;

1207

(2) A map or survey of the proposed community entertainment	1208
district in sufficient detail to identify the boundaries of the	1209
district and the property owned by the applicant;	1210

(3) A general statement of the nature and types of	1211
establishments described in division (A) of this section that are	1212
or will be located within the proposed community improvement	1213
district and any other establishments located in the proposed	1214
community entertainment district that are not described in	1215
division (A) of this section;	1216

(4) If some or all of the establishments within the proposed	1217
community entertainment district have not yet been developed, the	1218
proposed time frame for completing the development of these	1219
establishments;	1220

(5) Evidence that the uses of land within the proposed	1221
community entertainment district are in accord with the municipal	1222
corporation's or township's master zoning plan or map;	1223

(6) A certificate from a surveyor or engineer licensed under	1224
Chapter 4733. of the Revised Code indicating that the area	1225
encompassed by the proposed community entertainment district	1226
contains no less than twenty contiguous acres;	1227

(7) A handling and processing fee to accompany the	1228
application, payable to the applicable municipal corporation or	1229
township, in an amount determined by that municipal corporation or	1230
township.	1231

(C) An application described in division (B) of this section	1232
relating to an area located in a municipal corporation shall be	1233
addressed and submitted to the mayor of the municipal corporation	1234
in which the area described in the application is located. The	1235
mayor, within thirty days after receiving the application, shall	1236
submit the application with the mayor's recommendation to the	1237
legislative authority of the municipal corporation. An application	1238
described in division (B) of this section relating to an area	1239
located in the unincorporated area of a township shall be	1240
addressed and submitted to the board of township trustees of the	1241
township in whose unincorporated area the area described in the	1242
application is located. The application is a public record for	1243
purposes of section 149.43 of the Revised Code upon its receipt by	1244
the mayor or board of township trustees.	1245

Within thirty days after it receives the application and the	1246
mayor's recommendations relating to the application, the	1247
legislative authority of the municipal corporation, by notice	1248
published once a week for two consecutive weeks in one newspaper	1249
of general circulation in the municipal corporation or as provided	1250
in section 7.16 of the Revised Code, shall notify the public that	1251
the application is on file in the office of the clerk of the	1252
municipal corporation and is available for inspection by the	1253
public during regular business hours. Within thirty days after it	1254
receives the application, the board of township trustees, by	1255
notice published once a week for two consecutive weeks in one	1256
newspaper of general circulation in the township or as provided in	1257
section 7.16 of the Revised Code, shall notify the public that the	1258
application is on file in the office of the township fiscal	1259
officer and is available for inspection by the public during	1260
regular business hours. The notice shall also indicate the date	1261
and time of any public hearing by the legislative authority or	1262
board of township trustees on the application.	1263

Within seventy-five days after the date the application is	1264
filed with the mayor of a municipal corporation, the legislative	1265
authority of the municipal corporation by ordinance or resolution	1266
shall approve or disapprove the application based on whether the	1267
proposed community entertainment district does or will	1268
substantially contribute to entertainment, retail, educational,	1269
sporting, social, cultural, or arts opportunities for the	1270
community. The community considered shall at a minimum include the	1271
municipal corporation in which the community is located. Any	1272
approval of an application shall be by an affirmative majority	1273
vote of the legislative authority.	1274

Within seventy-five days after the date the application is	1275
filed with a board of township trustees, the board by resolution	1276
shall approve or disapprove the application based on whether the	1277
proposed community entertainment district does or will	1278
substantially contribute to entertainment, retail, educational,	1279
sporting, social, cultural, or arts opportunities for the	1280
community. The community considered shall at a minimum include the	1281
township in which the community is located. Any approval of an	1282
application shall be by an affirmative majority vote of the board	1283
of township trustees.	1284

If the legislative authority or board of township trustees	1285
disapproves the application, the applicant may make changes in the	1286
application to secure its approval by the legislative authority or	1287
board of township trustees. Any area approved by the legislative	1288
authority or board of township trustees constitutes a community	1289
entertainment district, and a local option election may be	1290
conducted in the district, as a type of community facility, under	1291
section 4301.356 of the Revised Code.	1292

(D) Subject to the limitations prescribed by this division	1293
and alternative to the procedure described in divisions (B) and	1294
(C) of this section, a municipal corporation or township may	1295
designate property as a community entertainment district pursuant	1296
to a joint economic development district contract entered into	1297
under section 715.70 or 715.71 or sections 715.72 to 715.81 of the	1298
Revised Code. A municipal corporation or township may not	1299
designate property as a community entertainment district under	1300
this division unless all of the following apply:	1301

(1) The property is located in the joint economic development	1302
district;	1303

(2) The owner of the property consents in writing to	1304
designation of the property as a community entertainment district;	1305

(3) Designation of the property as a community entertainment	1306
district will substantially contribute to entertainment, retail,	1307
educational, sporting, social, cultural, or arts opportunities for	1308
the community. The proposed community to be considered for this	1309
purpose shall at a minimum include the township or municipal	1310
corporation in which the community is located and the entire area	1311
included in the joint economic development district.	1312

For the purposes of this section, a community entertainment	1313
district designated under division (D) of this section is located	1314
in the municipal corporation or township that encompasses more of	1315
the district's territory than any other municipal corporation or	1316
township.	1317

(E) All or part of an area designated as a community	1318
entertainment district under divisions (B) and (C) of this section	1319
may lose this designation as provided in this division. The	1320
legislative authority of a municipal corporation in which a	1321
community entertainment district is located, or the board of	1322
township trustees of the township in whose unincorporated area a	1323
community entertainment district is located, after giving notice	1324
of its proposed action by publication once a week for two	1325
consecutive weeks in one newspaper of general circulation in the	1326
municipal corporation or township or as provided in section 7.16	1327
of the Revised Code, may determine by ordinance or resolution in	1328
the case of the legislative authority of a municipal corporation,	1329
or by resolution in the case of a board of township trustees of a	1330
township, that all or part of the area fails to meet the standards	1331
described in this section for designation of an area as a	1332
community entertainment district. If the legislative authority or	1333
board so determines, the area designated in the ordinance or	1334
resolution no longer constitutes a community entertainment	1335
district.	1336

(F) All or part of an area designated as a community	1337
entertainment district under division (D) of this section may lose	1338
this designation as provided in this division. The parties to the	1339
joint economic development district contract designating the	1340
community entertainment district may give notice of a proposed	1341
action to revoke the community entertainment district designation	1342
by publication once a week for two consecutive weeks in one	1343
newspaper of general circulation in the area included in the joint	1344
economic development district as provided in section 7.16 of the	1345
Revised Code. After the completion of such notice, the legislative	1346
authority or board of township trustees of each party to the joint	1347
economic development district contract may determine, by ordinance	1348
or resolution, that all or part of the area designated as a	1349
community entertainment district fails to meet the standards	1350
described in this section. If the legislative authority or board	1351
of township trustees of each party to the joint economic	1352
development district contract approves such an ordinance or	1353
resolution, the area designated in the ordinances or resolutions	1354
no longer constitutes a community entertainment district.	1355

Sec. 4303.181. (A) Permit D-5a may be issued either to the	1356
owner or operator of a hotel or motel that is required to be	1357
licensed under section 3731.03 of the Revised Code, that contains	1358
at least fifty rooms for registered transient guests or is owned	1359
by a state institution of higher education as defined in section	1360
3345.011 of the Revised Code or a private college or university,	1361
and that qualifies under the other requirements of this section,	1362
or to the owner or operator of a restaurant specified under this	1363
section, to sell beer and any intoxicating liquor at retail, only	1364
by the individual drink in glass and from the container, for	1365
consumption on the premises where sold, and to registered guests	1366
in their rooms, which may be sold by means of a controlled access	1367
alcohol and beverage cabinet in accordance with division (B) of	1368
section 4301.21 of the Revised Code; and to sell the same products	1369
in the same manner and amounts not for consumption on the premises	1370
as may be sold by holders of D-1 and D-2 permits. The premises of	1371
the hotel or motel shall include a retail food establishment or a	1372
food service operation licensed pursuant to Chapter 3717. of the	1373
Revised Code that operates as a restaurant for purposes of this	1374
chapter and that is affiliated with the hotel or motel and within	1375
or contiguous to the hotel or motel, and that serves food within	1376
the hotel or motel, but the principal business of the owner or	1377
operator of the hotel or motel shall be the accommodation of	1378
transient guests. In addition to the privileges authorized in this	1379
division, the holder of a D-5a permit may exercise the same	1380
privileges as the holder of a D-5 permit.	1381

The owner or operator of a hotel, motel, or restaurant who	1382
qualified for and held a D-5a permit on August 4, 1976, may, if	1383
the owner or operator held another permit before holding a D-5a	1384
permit, either retain a D-5a permit or apply for the permit	1385
formerly held, and the division of liquor control shall issue the	1386
permit for which the owner or operator applies and formerly held,	1387
notwithstanding any quota.	1388

A D-5a permit shall not be transferred to another location.	1389
No quota restriction shall be placed on the number of D-5a permits	1390
that may be issued.	1391

The fee for this permit is two thousand three hundred	1392
forty-four dollars.	1393

(B) Permit D-5b may be issued to the owner, operator, tenant,	1394
lessee, or occupant of an enclosed shopping center to sell beer	1395
and intoxicating liquor at retail, only by the individual drink in	1396
glass and from the container, for consumption on the premises	1397
where sold; and to sell the same products in the same manner and	1398
amount not for consumption on the premises as may be sold by	1399
holders of D-1 and D-2 permits. In addition to the privileges	1400
authorized in this division, the holder of a D-5b permit may	1401
exercise the same privileges as a holder of a D-5 permit.	1402

A D-5b permit shall not be transferred to another location.

1403

One D-5b permit may be issued at an enclosed shopping center	1404
containing at least two hundred twenty-five thousand, but less	1405
than four hundred thousand, square feet of floor area.	1406

Two D-5b permits may be issued at an enclosed shopping center	1407
containing at least four hundred thousand square feet of floor	1408
area. No more than one D-5b permit may be issued at an enclosed	1409
shopping center for each additional two hundred thousand square	1410
feet of floor area or fraction of that floor area, up to a maximum	1411
of five D-5b permits for each enclosed shopping center. The number	1412
of D-5b permits that may be issued at an enclosed shopping center	1413
shall be determined by subtracting the number of D-3 and D-5	1414
permits issued in the enclosed shopping center from the number of	1415
D-5b permits that otherwise may be issued at the enclosed shopping	1416
center under the formulas provided in this division. Except as	1417
provided in this section, no quota shall be placed on the number	1418
of D-5b permits that may be issued. Notwithstanding any quota	1419
provided in this section, the holder of any D-5b permit first	1420
issued in accordance with this section is entitled to its renewal	1421
in accordance with section 4303.271 of the Revised Code.	1422

The holder of a D-5b permit issued before April 4, 1984,	1423
whose tenancy is terminated for a cause other than nonpayment of	1424
rent, may return the D-5b permit to the division of liquor	1425
control, and the division shall cancel that permit. Upon	1426
cancellation of that permit and upon the permit holder's payment	1427
of taxes, contributions, premiums, assessments, and other debts	1428
owing or accrued upon the date of cancellation to this state and	1429
its political subdivisions and a filing with the division of a	1430
certification of that payment, the division shall issue to that	1431
person either a D-5 permit, or a D-1, a D-2, and a D-3 permit, as	1432
that person requests. The division shall issue the D-5 permit, or	1433
the D-1, D-2, and D-3 permits, even if the number of D-1, D-2,	1434
D-3, or D-5 permits currently issued in the municipal corporation	1435
or in the unincorporated area of the township where that person's	1436
proposed premises is located equals or exceeds the maximum number	1437
of such permits that can be issued in that municipal corporation	1438
or in the unincorporated area of that township under the	1439
population quota restrictions contained in section 4303.29 of the	1440
Revised Code. Any D-1, D-2, D-3, or D-5 permit so issued shall not	1441
be transferred to another location. If a D-5b permit is canceled	1442
under the provisions of this paragraph, the number of D-5b permits	1443
that may be issued at the enclosed shopping center for which the	1444
D-5b permit was issued, under the formula provided in this	1445
division, shall be reduced by one if the enclosed shopping center	1446
was entitled to more than one D-5b permit under the formula.	1447

The fee for this permit is two thousand three hundred	1448
forty-four dollars.	1449

(C) Permit D-5c may be issued to the owner or operator of a	1450
retail food establishment or a food service operation licensed	1451
pursuant to Chapter 3717. of the Revised Code that operates as a	1452
restaurant for purposes of this chapter and that qualifies under	1453
the other requirements of this section to sell beer and any	1454
intoxicating liquor at retail, only by the individual drink in	1455
glass and from the container, for consumption on the premises	1456
where sold, and to sell the same products in the same manner and	1457
amounts not for consumption on the premises as may be sold by	1458
holders of D-1 and D-2 permits. In addition to the privileges	1459
authorized in this division, the holder of a D-5c permit may	1460
exercise the same privileges as the holder of a D-5 permit.	1461

To qualify for a D-5c permit, the owner or operator of a	1462
retail food establishment or a food service operation licensed	1463
pursuant to Chapter 3717. of the Revised Code that operates as a	1464
restaurant for purposes of this chapter, shall have operated the	1465
restaurant at the proposed premises for not less than twenty-four	1466
consecutive months immediately preceding the filing of the	1467
application for the permit, have applied for a D-5 permit no later	1468
than December 31, 1988, and appear on the division's quota waiting	1469
list for not less than six months immediately preceding the filing	1470
of the application for the permit. In addition to these	1471
requirements, the proposed D-5c permit premises shall be located	1472
within a municipal corporation and further within an election	1473
precinct that, at the time of the application, has no more than	1474
twenty-five per cent of its total land area zoned for residential	1475
use.	1476

A D-5c permit shall not be transferred to another location.	1477
No quota restriction shall be placed on the number of such permits	1478
that may be issued.	1479

Any person who has held a D-5c permit for at least two years	1480
may apply for a D-5 permit, and the division of liquor control	1481
shall issue the D-5 permit notwithstanding the quota restrictions	1482
contained in section 4303.29 of the Revised Code or in any rule of	1483
the liquor control commission.	1484

The fee for this permit is one thousand five hundred	1485
sixty-three dollars.	1486

(D) Permit D-5d may be issued to the owner or operator of a	1487
retail food establishment or a food service operation licensed	1488
pursuant to Chapter 3717. of the Revised Code that operates as a	1489
restaurant for purposes of this chapter and that is located at an	1490
airport operated by a board of county commissioners pursuant to	1491
section 307.20 of the Revised Code, at an airport operated by a	1492
port authority pursuant to Chapter 4582. of the Revised Code, or	1493
at an airport operated by a regional airport authority pursuant to	1494
Chapter 308. of the Revised Code. The holder of a D-5d permit may	1495
sell beer and any intoxicating liquor at retail, only by the	1496
individual drink in glass and from the container, for consumption	1497
on the premises where sold, and may sell the same products in the	1498
same manner and amounts not for consumption on the premises where	1499
sold as may be sold by the holders of D-1 and D-2 permits. In	1500
addition to the privileges authorized in this division, the holder	1501
of a D-5d permit may exercise the same privileges as the holder of	1502
a D-5 permit.	1503

A D-5d permit shall not be transferred to another location.	1504
No quota restrictions shall be placed on the number of such	1505
permits that may be issued.	1506

The fee for this permit is two thousand three hundred	1507
forty-four dollars.	1508

(E) Permit D-5e may be issued to any nonprofit organization	1509
that is exempt from federal income taxation under the "Internal	1510
Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 501(c)(3), as	1511
amended, or that is a charitable organization under any chapter of	1512
the Revised Code, and that owns or operates a riverboat that meets	1513
all of the following:	1514

(1) Is permanently docked at one location;

1515

(2) Is designated as an historical riverboat by the Ohio	1516
historical society;	1517

(3) Contains not less than fifteen hundred square feet of	1518
floor area;	1519

(4) Has a seating capacity of fifty or more persons.

1520

The holder of a D-5e permit may sell beer and intoxicating	1521
liquor at retail, only by the individual drink in glass and from	1522
the container, for consumption on the premises where sold.	1523

A D-5e permit shall not be transferred to another location.	1524
No quota restriction shall be placed on the number of such permits	1525
that may be issued. The population quota restrictions contained in	1526
section 4303.29 of the Revised Code or in any rule of the liquor	1527
control commission shall not apply to this division, and the	1528
division shall issue a D-5e permit to any applicant who meets the	1529
requirements of this division. However, the division shall not	1530
issue a D-5e permit if the permit premises or proposed permit	1531
premises are located within an area in which the sale of	1532
spirituous liquor by the glass is prohibited.	1533

The fee for this permit is one thousand two hundred nineteen	1534
dollars.	1535

(F) Permit D-5f may be issued to the owner or operator of a	1536
retail food establishment or a food service operation licensed	1537
under Chapter 3717. of the Revised Code that operates as a	1538
restaurant for purposes of this chapter and that meets all of the	1539
following:	1540

(1) It contains not less than twenty-five hundred square feet	1541
of floor area.	1542

(2) It is located on or in, or immediately adjacent to, the	1543
shoreline of, a navigable river.	1544

(3) It provides docking space for twenty-five boats.

1545

(4) It provides entertainment and recreation, provided that	1546
not less than fifty per cent of the business on the permit	1547
premises shall be preparing and serving meals for a consideration.	1548

In addition, each application for a D-5f permit shall be	1549
accompanied by a certification from the local legislative	1550
authority that the issuance of the D-5f permit is not inconsistent	1551
with that political subdivision's comprehensive development plan	1552
or other economic development goal as officially established by	1553
the local legislative authority.	1554

The holder of a D-5f permit may sell beer and intoxicating	1555
liquor at retail, only by the individual drink in glass and from	1556
the container, for consumption on the premises where sold.	1557

A D-5f permit shall not be transferred to another location.

1558

The division of liquor control shall not issue a D-5f permit	1559
if the permit premises or proposed permit premises are located	1560
within an area in which the sale of spirituous liquor by the glass	1561
is prohibited.	1562

A fee for this permit is two thousand three hundred	1563
forty-four dollars.	1564

As used in this division, "navigable river" means a river	1565
that is also a "navigable water" as defined in the "Federal Power	1566
Act," 94 Stat. 770 (1980), 16 U.S.C. 796.	1567

(G) Permit D-5g may be issued to a nonprofit corporation that	1568
is either the owner or the operator of a national professional	1569
sports museum. The holder of a D-5g permit may sell beer and any	1570
intoxicating liquor at retail, only by the individual drink in	1571
glass and from the container, for consumption on the premises	1572
where sold. The holder of a D-5g permit shall sell no beer or	1573
intoxicating liquor for consumption on the premises where sold	1574
after two-thirty a.m. A D-5g permit shall not be transferred to	1575
another location. No quota restrictions shall be placed on the	1576
number of D-5g permits that may be issued. The fee for this permit	1577
is one thousand eight hundred seventy-five dollars.	1578

(H)(1) Permit D-5h may be issued to any nonprofit	1579
organization that is exempt from federal income taxation under the	1580
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.	1581
501(c)(3), as amended, that owns or operates any of the following:	1582

(a) A fine arts museum, provided that the nonprofit	1583
organization has no less than one thousand five hundred bona fide	1584
members possessing full membership privileges;	1585

(b) A community arts center. As used in division (H)(1)(b) of	1586
this section, "community arts center" means a facility that	1587
provides arts programming to the community in more than one arts	1588
discipline, including, but not limited to, exhibits of works of	1589
art and performances by both professional and amateur artists.	1590

(c) A community theater, provided that the nonprofit	1591
organization is a member of the Ohio arts council and the American	1592
community theatre association and has been in existence for not	1593
less than ten years. As used in division (H)(1)(c) of this	1594
section, "community theater" means a facility that contains at	1595
least one hundred fifty seats and has a primary function of	1596
presenting live theatrical performances and providing recreational	1597
opportunities to the community.	1598

(2) The holder of a D-5h permit may sell beer and any	1599
intoxicating liquor at retail, only by the individual drink in	1600
glass and from the container, for consumption on the premises	1601
where sold. The holder of a D-5h permit shall sell no beer or	1602
intoxicating liquor for consumption on the premises where sold	1603
after one a.m. A D-5h permit shall not be transferred to another	1604
location. No quota restrictions shall be placed on the number of	1605
D-5h permits that may be issued.	1606

(3) The fee for a D-5h permit is one thousand eight hundred	1607
seventy-five dollars.	1608

(I) Permit D-5i may be issued to the owner or operator of a	1609
retail food establishment or a food service operation licensed	1610
under Chapter 3717. of the Revised Code that operates as a	1611
restaurant for purposes of this chapter and that meets all of the	1612
following requirements:	1613

(1) It is located in a municipal corporation or a township	1614
with a population of one hundred thousand or less.	1615

(2) It has inside seating capacity for at least one hundred	1616
forty persons.	1617

(3) It has at least four thousand square feet of floor area.

1618

(4) It offers full-course meals, appetizers, and sandwiches.

1619

(5) Its receipts from beer and liquor sales, excluding wine	1620
sales, do not exceed twenty-five per cent of its total gross	1621
receipts.	1622

(6) It has at least one of the following characteristics:

1623

(a) The value of its real and personal property exceeds seven	1624
hundred twenty-five thousand dollars.	1625

(b) It is located on property that is owned or leased by the	1626
state or a state agency, and its owner or operator has	1627
authorization from the state or the state agency that owns or	1628
leases the property to obtain a D-5i permit.	1629

The holder of a D-5i permit may sell beer and any	1630
intoxicating liquor at retail, only by the individual drink in	1631
glass and from the container, for consumption on the premises	1632
where sold, and may sell the same products in the same manner and	1633
amounts not for consumption on the premises where sold as may be	1634
sold by the holders of D-1 and D-2 permits. The holder of a D-5i	1635
permit shall sell no beer or intoxicating liquor for consumption	1636
on the premises where sold after two-thirty a.m. In addition to	1637
the privileges authorized in this division, the holder of a D-5i	1638
permit may exercise the same privileges as the holder of a D-5	1639
permit.	1640

A D-5i permit shall not be transferred to another location.	1641
The division of liquor control shall not renew a D-5i permit	1642
unless the retail food establishment or food service operation for	1643
which it is issued continues to meet the requirements described in	1644
divisions (I)(1) to (6) of this section. No quota restrictions	1645
shall be placed on the number of D-5i permits that may be issued.	1646
The fee for the D-5i permit is two thousand three hundred	1647
forty-four dollars.	1648

(J) Permit D-5j may be issued to the owner or the operator of	1649
a retail food establishment or a food service operation licensed	1650
under Chapter 3717. of the Revised Code to sell beer and	1651
intoxicating liquor at retail, only by the individual drink in	1652
glass and from the container, for consumption on the premises	1653
where sold and to sell beer and intoxicating liquor in the same	1654
manner and amounts not for consumption on the premises where sold	1655
as may be sold by the holders of D-1 and D-2 permits. The holder	1656
of a D-5j permit may exercise the same privileges, and shall	1657
observe the same hours of operation, as the holder of a D-5	1658
permit.	1659

The D-5j permit shall be issued only within a community	1660
entertainment district that is designated under section 4301.80 of	1661
the Revised Code ~~and that meets~~. The permit shall not be issued to	1662
a community entertainment district that is designated under	1663
divisions (B) and (C) of section 4301.80 of the Revised Code if	1664
the district does not meet one of the following qualifications:	1665

(1) It is located in a municipal corporation with a	1666
population of at least one hundred thousand.	1667

(2) It is located in a municipal corporation with a	1668
population of at least twenty thousand, and either of the	1669
following applies:	1670

(a) It contains an amusement park the rides of which have	1671
been issued a permit by the department of agriculture under	1672
Chapter 1711. of the Revised Code.	1673

(b) Not less than fifty million dollars will be invested in	1674
development and construction in the community entertainment	1675
district's area located in the municipal corporation.	1676

(3) It is located in a township with a population of at least	1677
forty thousand.	1678

(4) It is located in a township with a population of at least	1679
twenty thousand, and not less than seventy million dollars will be	1680
invested in development and construction in the community	1681
entertainment district's area located in the township.	1682

(5) It is located in a municipal corporation with a	1683
population between ten thousand and twenty thousand, and both of	1684
the following apply:	1685

(a) The municipal corporation was incorporated as a village	1686
prior to calendar year 1860 and currently has a historic downtown	1687
business district.	1688

(b) The municipal corporation is located in the same county	1689
as another municipal corporation with at least one community	1690
entertainment district.	1691

(6) It is located in a municipal corporation with a	1692
population of at least ten thousand, and not less than seventy	1693
million dollars will be invested in development and construction	1694
in the community entertainment district's area located in the	1695
municipal corporation.	1696

(7) It is located in a municipal corporation with a	1697
population of at least five thousand, and not less than one	1698
hundred million dollars will be invested in development and	1699
construction in the community entertainment district's area	1700
located in the municipal corporation.	1701

The location of a D-5j permit may be transferred only within	1702
the geographic boundaries of the community entertainment district	1703
in which it was issued and shall not be transferred outside the	1704
geographic boundaries of that district.	1705

Not more than one D-5j permit shall be issued within each	1706
community entertainment district for each five acres of land	1707
located within the district. Not more than fifteen D-5j permits	1708
may be issued within a single community entertainment district.	1709
Except as otherwise provided in division (J)(4) of this section,	1710
no quota restrictions shall be placed upon the number of D-5j	1711
permits that may be issued.	1712

The fee for a D-5j permit is two thousand three hundred	1713
forty-four dollars.	1714

(K)(1) Permit D-5k may be issued to any nonprofit	1715
organization that is exempt from federal income taxation under the	1716
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.	1717
501(c)(3), as amended, that is the owner or operator of a	1718
botanical garden recognized by the American association of	1719
botanical gardens and arboreta, and that has not less than	1720
twenty-five hundred bona fide members.	1721

(2) The holder of a D-5k permit may sell beer and any	1722
intoxicating liquor at retail, only by the individual drink in	1723
glass and from the container, on the premises where sold.	1724

(3) The holder of a D-5k permit shall sell no beer or	1725
intoxicating liquor for consumption on the premises where sold	1726
after one a.m.	1727

(4) A D-5k permit shall not be transferred to another	1728
location.	1729

(5) No quota restrictions shall be placed on the number of	1730
D-5k permits that may be issued.	1731

(6) The fee for the D-5k permit is one thousand eight hundred	1732
seventy-five dollars.	1733

(L)(1) Permit D-5l may be issued to the owner or the operator	1734
of a retail food establishment or a food service operation	1735
licensed under Chapter 3717. of the Revised Code to sell beer and	1736
intoxicating liquor at retail, only by the individual drink in	1737
glass and from the container, for consumption on the premises	1738
where sold and to sell beer and intoxicating liquor in the same	1739
manner and amounts not for consumption on the premises where sold	1740
as may be sold by the holders of D-1 and D-2 permits. The holder	1741
of a D-5l permit may exercise the same privileges, and shall	1742
observe the same hours of operation, as the holder of a D-5	1743
permit.	1744

(2) The D-5l permit shall be issued only to a premises to	1745
which all of the following apply:	1746

(a) The premises has gross annual receipts from the sale of	1747
food and meals that constitute not less than seventy-five per cent	1748
of its total gross annual receipts.	1749

(b) The premises is located within a revitalization district	1750
that is designated under section 4301.81 of the Revised Code.	1751

(c) The premises is located in a municipal corporation or	1752
township in which the number of D-5 permits issued equals or	1753
exceeds the number of those permits that may be issued in that	1754
municipal corporation or township under section 4303.29 of the	1755
Revised Code.	1756

(d) The premises meets any of the following qualifications:

1757

(i) It is located in a county with a population of one	1758
hundred twenty-five thousand or less according to the population	1759
estimates certified by the development services agency for	1760
calendar year 2006.	1761

(ii) It is located in the municipal corporation that has the	1762
largest population in a county when the county has a population	1763
between two hundred fifteen thousand and two hundred twenty-five	1764
thousand according to the population estimates certified by the	1765
development services agency for calendar year 2006. Division	1766
(L)(2)(d)(ii) of this section applies only to a municipal	1767
corporation that is wholly located in a county.	1768

(iii) It is located in the municipal corporation that has the	1769
largest population in a county when the county has a population	1770
between one hundred forty thousand and one hundred forty-one	1771
thousand according to the population estimates certified by the	1772
development services agency for calendar year 2006. Division	1773
(L)(2)(d)(iii) of this section applies only to a municipal	1774
corporation that is wholly located in a county.	1775

(3) The location of a D-5l permit may be transferred only	1776
within the geographic boundaries of the revitalization district in	1777
which it was issued and shall not be transferred outside the	1778
geographic boundaries of that district.	1779

(4) Not more than one D-5l permit shall be issued within each	1780
revitalization district for each five acres of land located within	1781
the district. Not more than fifteen D-5l permits may be issued	1782
within a single revitalization district. Except as otherwise	1783
provided in division (L)(4) of this section, no quota restrictions	1784
shall be placed upon the number of D-5l permits that may be	1785
issued.	1786

(5) No D-5l permit shall be issued to an adult entertainment	1787
establishment as defined in section 2907.39 of the Revised Code.	1788

(6) The fee for a D-5l permit is two thousand three hundred	1789
forty-four dollars.	1790

(M) Permit D-5m may be issued to either the owner or the	1791
operator of a retail food establishment or food service operation	1792
licensed under Chapter 3717. of the Revised Code that operates as	1793
a restaurant for purposes of this chapter and that is located in,	1794
or affiliated with, a center for the preservation of wild animals	1795
as defined in section 4301.404 of the Revised Code, to sell beer	1796
and any intoxicating liquor at retail, only by the glass and from	1797
the container, for consumption on the premises where sold, and to	1798
sell the same products in the same manner and amounts not for	1799
consumption on the premises as may be sold by the holders of D-1	1800
and D-2 permits. In addition to the privileges authorized by this	1801
division, the holder of a D-5m permit may exercise the same	1802
privileges as the holder of a D-5 permit.	1803

A D-5m permit shall not be transferred to another location.	1804
No quota restrictions shall be placed on the number of D-5m	1805
permits that may be issued. The fee for a permit D-5m is two	1806
thousand three hundred forty-four dollars.	1807

(N) Permit D-5n shall be issued to either a casino operator	1808
or a casino management company licensed under Chapter 3772. of the	1809
Revised Code that operates a casino facility under that chapter,	1810
to sell beer and any intoxicating liquor at retail, only by the	1811
individual drink in glass and from the container, for consumption	1812
on the premises where sold, and to sell the same products in the	1813
same manner and amounts not for consumption on the premises as may	1814
be sold by the holders of D-1 and D-2 permits. In addition to the	1815
privileges authorized by this division, the holder of a D-5n	1816
permit may exercise the same privileges as the holder of a D-5	1817
permit. A D-5n permit shall not be transferred to another	1818
location. Only one D-5n permit may be issued per casino facility	1819
and not more than four D-5n permits shall be issued in this state.	1820
The fee for a permit D-5n shall be twenty thousand dollars. The	1821
holder of a D-5n permit may conduct casino gaming on the permit	1822
premises notwithstanding any provision of the Revised Code or	1823
Administrative Code.	1824

(O) Permit D-5o may be issued to the owner or operator of a	1825
retail food establishment or a food service operation licensed	1826
under Chapter 3717. of the Revised Code that operates as a	1827
restaurant for purposes of this chapter and that is located within	1828
a casino facility for which a D-5n permit has been issued. The	1829
holder of a D-5o permit may sell beer and any intoxicating liquor	1830
at retail, only by the individual drink in glass and from the	1831
container, for consumption on the premises where sold, and may	1832
sell the same products in the same manner and amounts not for	1833
consumption on the premises where sold as may be sold by the	1834
holders of D-1 and D-2 permits. In addition to the privileges	1835
authorized by this division, the holder of a D-5o permit may	1836
exercise the same privileges as the holder of a D-5 permit. A D-5o	1837
permit shall not be transferred to another location. No quota	1838
restrictions shall be placed on the number of such permits that	1839
may be issued. The fee for this permit is two thousand three	1840
hundred forty-four dollars.	1841

Sec. 4504.08. A resolution, ordinance, or other measure	1842
levying a county motor vehicle license tax, municipal motor	1843
vehicle license tax, township motor vehicle license tax, or	1844
transportation improvement district motor vehicle license tax, or	1845
regional transportation improvement project motor vehicle license	1846
tax shall not be applicable to motor vehicle registrations for a	1847
registration year beginning at the time established in section	1848
4503.10 of the Revised Code unless a copy of such resolution or	1849
ordinance is certified to the registrar of motor vehicles not	1850
later than the first day of July of the year preceding that in	1851
which such registration year begins.	1852

Sec. 4504.09. Any county, township, municipal, or	1853
transportation improvement district, or regional transportation	1854
improvement project motor vehicle license tax shall be paid to the	1855
registrar of motor vehicles or to a deputy registrar at the time	1856
application for registration of a motor vehicle as provided in	1857
sections 4503.10 and 4503.102 of the Revised Code is made and no	1858
certificate of registration, numbered license plates and	1859
validation stickers, or validation stickers alone, shall be issued	1860
to the owner of a motor vehicle for which any amount of county,	1861
township, municipal, or transportation improvement district, or	1862
regional transportation improvement project motor vehicle license	1863
tax due thereon has not been paid. Payment of the tax shall be	1864
evidenced by a stamp on the certificate of registration by the	1865
official issuing such certificate.	1866

Upon the transfer of ownership of a motor vehicle, the	1867
registrar or deputy registrar shall collect any additional county,	1868
township, municipal, or transportation improvement district, or	1869
regional transportation improvement project motor vehicle license	1870
tax due thereon, computed in the manner provided in section	1871
4503.12 of the Revised Code.	1872

Sec. 4504.22. (A) As used in this section:

1873

(1) "Business" means a sole proprietorship, a corporation for	1874
profit, or a pass-through entity as defined in section 5733.04 of	1875
the Revised Code.	1876

(2) "Owner" means a partner of a partnership, a member of a	1877
limited liability company, a majority shareholder of an S	1878
corporation, a person with a majority ownership interest in a	1879
pass-through entity, or any officer, employee, or agent with	1880
authority to make decisions legally binding upon a business.	1881

(3) "Truck," "trailer," and "semitrailer" have the same	1882
meanings as in section 4501.01 of the Revised Code;	1883

(4) "Commercial trailer" means any trailer that is not a	1884
noncommercial trailer as defined in section 4501.01 of the Revised	1885
Code.	1886

(B) The governing board of a regional transportation	1887
improvement project created under Chapter 5595. of the Revised	1888
Code may request that the board of county commissioners of each	1889
county participating in the project propose an annual license tax	1890
upon the operation of motor vehicles on public roads in the	1891
respective counties. If a governing board makes such a request,	1892
the governing board shall make the request to the boards of	1893
commissioners of all counties participating in the project. The	1894
request shall be in writing and, if the governing board adopted a	1895
resolution to allocate revenue from such taxes to fund	1896
supplemental transportation improvements as provided in division	1897
(B) of section 5595.06 of the Revised Code, shall be accompanied	1898
by a copy of the resolution adopted under that division. If the	1899
governing board intends for the taxes to apply to trucks, the	1900
request shall so state. The purposes of each of the taxes shall be	1901
to pay the costs of transportation improvements as defined by	1902
section 5595.01 of the Revised Code, to pay debt service charges	1903
on obligations issued for those purposes, to supplement other	1904
revenue already available for such purposes, and to pay the cost	1905
of enforcing and administering the tax. No such tax may be levied	1906
unless the board of commissioners of each participating county	1907
consents to propose levying the tax and a majority of electors	1908
voting on the tax in each county as provided in this section	1909
approve the resolution levying the tax in that county.	1910

Each county's tax shall be levied in an increment of five	1911
dollars, not exceeding twenty-five dollars, per motor vehicle as	1912
determined by the governing board of the regional transportation	1913
improvement project. Commercial trailers and semitrailers shall	1914
not be subject to the tax. Trucks shall not be subject to the tax	1915
unless the governing board's request states that trucks shall be	1916
subject to the tax. If trucks are to be subject to the tax, the	1917
governing board shall proceed as required by division (D) of this	1918
section before the governing board submits its request to the	1919
boards of county commissioners under this division. The owner of	1920
each motor vehicle subject to the tax who resides in the county	1921
where the tax applies shall pay the tax levied by the board of	1922
county commissioners. The tax is in addition to all other taxes	1923
levied under this chapter and subject to reduction in the manner	1924
provided in division (B)(2) of section 4503.11 of the Revised	1925
Code. Each tax shall apply at a uniform rate throughout the	1926
county. Taxes levied under this section shall not apply to	1927
registrations for any registration year beginning before January	1928
1, 2017. The taxes shall continue in effect until expiration or	1929
repeal or until the dissolution of the regional transportation	1930
improvement project for which the taxes are levied.	1931

(C) If the board of commissioners of each county	1932
participating in the regional transportation improvement project	1933
consents, by resolution, to the governing board's request to levy	1934
a tax under this section, the board of commissioners of each such	1935
county shall adopt a resolution levying the tax and proposing to	1936
submit the question of the tax to the electors of the county. The	1937
resolution shall specify the rate of the tax, the date on which	1938
the tax will terminate, and, if the request of the governing board	1939
of the regional transportation improvement project indicates that	1940
a portion of the revenue will be used for supplemental	1941
transportation improvements, the portion of the tax revenue that	1942
will be used for such supplemental improvements. The rate of the	1943
tax levied in each county, the election at which the question is	1944
to be submitted, the first registration year the tax will be	1945
levied, the date on which the tax will terminate, and whether the	1946
tax applies to trucks shall be identical for all the counties.	1947

The board of elections of each county shall submit the	1948
question of the tax to the electors at the primary or general	1949
election to be held not less than ninety days after the board of	1950
county commissioners certifies to the county board of elections	1951
its resolution proposing the tax. The secretary of state shall	1952
prescribe the form of the ballot for the election. If the question	1953
of the tax is approved by a majority of the electors voting on the	1954
question of the tax in each county, the board of county	1955
commissioners of each county shall levy the tax as provided in the	1956
resolution.	1957

A tax shall not be levied in any of the counties	1958
participating in the regional transportation improvement project	1959
unless the majority of electors voting on the question in each of	1960
those counties approve the question. If the question of the tax is	1961
approved in each county, the board of commissioners of the most	1962
populous of such counties as determined by the most recent federal	1963
decennial census shall certify the copies of all counties'	1964
resolutions to the registrar of motor vehicles as provided in	1965
section 4504.08 of the Revised Code.	1966

(D) If the taxes to be levied under this section would apply	1967
to the operation of trucks on public highways in the counties	1968
levying the tax, the governing board of the regional	1969
transportation improvement project that requested the levy of the	1970
taxes shall appoint a transportation advisory council. The council	1971
shall review the proposed license taxes in conjunction with the	1972
cooperative agreement for the project and determine if the	1973
agreement and taxes are in the best interests of businesses	1974
operating in the counties in which the taxes would be imposed. The	1975
governing board shall not submit a proposed tax to boards of	1976
county commissioners under division (B) of this section unless the	1977
tax is approved by the transportation advisory council or the tax	1978
does not apply to trucks.	1979

The transportation advisory council is a public body for the	1980
purposes of section 121.22 of the Revised Code and is a public	1981
office for the purposes of section 149.43 of the Revised Code.	1982
Members of the council shall not be considered to be holding a	1983
direct or indirect interest in a contract or expenditure of money	1984
by a county or a regional transportation improvement project	1985
because of their affiliation with the council.	1986

The transportation advisory council shall consist of one	1987
member for each county participating in the regional	1988
transportation improvement project. For each county, the governing	1989
board of the project shall first appoint an owner of the business	1990
that owns the most trucks that would be subject to the license tax	1991
if it was imposed in that county, or an individual designated by	1992
the owner to serve in the owner's place. If the owner of the	1993
business is unable or unwilling to serve on the council or to	1994
designate an individual to serve in the owner's place, the	1995
governing board shall appoint an owner of the business that owns	1996
the next most trucks that would be subject to the license tax if	1997
it was imposed in that county, or an individual designated by the	1998
owner to serve in the owner's place. The governing board shall	1999
repeat this appointment procedure until each position on the	2000
council has been filled. No business may have more than one	2001
representative on the council. If the appointment procedure	2002
results in an owner of the same business being appointed to the	2003
council more than once, the governing board shall skip that	2004
business in the appointment order in one of the participating	2005
counties and instead appoint an owner of the business that owns	2006
the next most trucks that would be subject to the license tax if	2007
it was imposed in that county, or an individual designated by the	2008
owner to serve in the owner's place. Two businesses are the same	2009
business for the purposes of this division if more than fifty per	2010
cent of the controlling interest in each of the businesses is	2011
owned by the same person or persons.	2012

The transportation advisory council shall hold at least one	2013
public meeting before voting on whether to approve the proposed	2014
license tax or taxes. Meetings shall be held in the most populous	2015
county in which a proposed license tax would be levied. Population	2016
shall be determined by reference to the most recent federal	2017
decennial census. Attendance by a majority of the members of the	2018
council constitutes a quorum to conduct the business of the	2019
council. At the meeting, the council shall consider the question	2020
of whether the license taxes and the cooperative agreement are in	2021
the best interests of the businesses operating in the counties in	2022
which the taxes would be imposed. In considering this question,	2023
the council shall allow the governing board, or a representative	2024
thereof, the opportunity to present testimony on the license taxes	2025
and the cooperative agreement. The council also shall allow time,	2026
during the meeting or meetings, for public comment on the license	2027
tax or taxes and the cooperative agreement. The council may hold	2028
an executive session in the manner provided in and subject to the	2029
limitations of section 122.22 of the Revised Code.	2030

If the council, by majority vote of the membership of the	2031
council, determines that the license taxes and the cooperative	2032
agreement are in the best interests of the businesses operating	2033
within counties in which the tax would be levied, the governing	2034
board may submit requests to the appropriate boards of county	2035
commissioners that the license tax be placed on the ballot in	2036
accordance with division (C) of this section. If the council does	2037
not approve the license taxes and the cooperative agreement, the	2038
council shall provide recommendations to the governing board for	2039
ways in which the proposed license taxes and the cooperative	2040
agreement may be modified to meet the approval of the council.	2041
Such recommendations shall be in writing and shall be sent to the	2042
governing board within fourteen days after the vote of the council	2043
on the license taxes and the cooperative agreement.	2044

The transportation advisory council shall dissolve by	2045
operation of law upon approving a license tax proposal under this	2046
division.	2047

The governing board shall make appropriations as are	2048
necessary to pay the costs incurred by the council in the exercise	2049
of its functions under this division.	2050

(E) The registrar of motor vehicles shall deposit revenue	2051
from each of the taxes levied under this section that is received	2052
by the registrar under section 4504.09 of the Revised Code in the	2053
local motor vehicle license tax fund created by section 4501.031	2054
of the Revised Code. The registrar shall distribute the revenue	2055
from each tax to the appropriate board of county commissioners.	2056
The registrar may assign to each board of county commissioners a	2057
unique code to facilitate the distribution of the revenue, which	2058
may be the same unique code assigned to that county under section	2059
4501.03 of the Revised Code. The board of county commissioners	2060
then shall pay the money to the governing board of the regional	2061
transportation improvement project that requested that the	2062
question of the levying of the tax be placed on the ballot.	2063

Sec. 5595.01. As used in this chapter:

2064

(A) "Regional transportation improvement project" or	2065
"project" means a regional transportation improvement project	2066
undertaken pursuant to section 5595.02 of the Revised Code.	2067

(B) "Transportation improvement" or "improvement" means the	2068
construction, repair, maintenance, or expansion of streets,	2069
highways, parking facilities, rail tracks and necessarily related	2070
rail facilities, bridges, tunnels, overpasses, underpasses,	2071
interchanges, approaches, culverts, and other means of	2072
transportation, and the erection and maintenance of traffic signs,	2073
markers, lights, and signals.	2074

Sec. 5595.02. (A) The boards of county commissioners of two	2075
or more counties may undertake a regional transportation	2076
improvement project for the purpose of completing transportation	2077
improvements within the territory of the counties. The project	2078
shall be administered by a governing board in accordance with a	2079
cooperative agreement.	2080

(B) The cooperative agreement shall provide for the creation	2081
of a governing board consisting of one county commissioner from	2082
each county that is a party to the agreement or a designee	2083
appointed by the board of county commissioners of the county for	2084
the purpose of serving on the governing board, and the county	2085
engineer of each such county or a designee appointed by the county	2086
engineer for the purpose of serving on the governing board.	2087
Membership on the board is not a direct or indirect interest in a	2088
contract or expenditure of money by the county. The board is a	2089
public body for the purposes of section 121.22 of the Revised Code	2090
and a public office for the purposes of section 149.43 of the	2091
Revised Code. Chapter 2744. of the Revised Code applies to the	2092
board.	2093

(C) The governing board of a regional transportation	2094
improvement project is a body both corporate and politic, and the	2095
exercise by it of the powers conferred by this chapter in the	2096
financing, construction, maintenance, repair, and operation of	2097
transportation improvements are essential governmental functions.	2098

(D) A board of county commissioners, in accordance with the	2099
cooperative agreement, may make appropriations to pay costs	2100
incurred by the governing board in the exercise of its functions	2101
under this chapter so long as such costs are approved by the	2102
director of transportation under section 5595.12 of the Revised	2103
Code.	2104

Sec. 5595.03. (A) A resolution of a board of county	2105
commissioners undertaking a regional transportation improvement	2106
project must include a cooperative agreement containing all of the	2107
following:	2108

(1) A description or analysis of the deficiencies of the	2109
existing transportation system in the counties participating in	2110
the project and of projected needs or deficiencies of the system	2111
in ensuing years under reasonable assumptions about development,	2112
population trends, and other factors affecting transportation	2113
infrastructure in the counties;	2114

(2) A comprehensive list of the transportation improvements	2115
to be completed as part of the project, including a general	2116
description of each improvement, schedules of the projected	2117
beginning and end of each improvement, and the estimated cost of	2118
each improvement;	2119

(3) Directives regarding the operations and reporting	2120
requirements of the governing board;	2121

(4) The number of years the agreement is to be in effect;

2122

(5) Any other terms the board of county commissioners	2123
considers necessary or conducive to communicate the intentions of	2124
the cooperative agreement and to ensure its effective	2125
implementation by the governing board.	2126

(B) A board of county commissioners that intends to undertake	2127
a regional transportation improvement project shall hold at least	2128
one public hearing on the proposed cooperative agreement before	2129
adopting a resolution approving the agreement. The board of county	2130
commissioners shall provide at least thirty days' public notice of	2131
the time and place of the public hearing in a newspaper of general	2132
circulation in the county. During the thirty-day period before the	2133
public hearing, the proposed cooperative agreement shall be made	2134
available for public inspection at the offices of each county that	2135
will be a party to the agreement.	2136

(C) If the cooperative agreement is approved by each county	2137
that will be a party to the agreement, one of the participating	2138
counties shall send a copy of the agreement to the director of	2139
transportation. The director shall evaluate the agreement and	2140
determine if the transportation improvements specified in the	2141
agreement are in the best interest of the transportation	2142
facilities of this state, as defined in section 5501.01 of the	2143
Revised Code. If the director approves the agreement, the director	2144
shall send notice of approval to each county that is a party to	2145
the agreement. Unless otherwise provided in the cooperative	2146
agreement, the agreement is effective immediately upon approval by	2147
the director. If the director does not approve the agreement, the	2148
director shall send notice of denial to each county that is a	2149
party to the agreement. The notice of denial shall include the	2150
reason or reasons for the denial and recommendations for ways in	2151
which the agreement may be changed to meet the approval of the	2152
director. If the director does not make a determination within	2153
ninety days after receiving a cooperative agreement under this	2154
section, the director is deemed to have approved the agreement	2155
and, unless otherwise provided in the agreement, the agreement is	2156
effective immediately. No cooperative agreement is effective	2157
without actual or constructive approval by the director under this	2158
section.	2159

(D) The cooperative agreement governing a regional	2160
transportation improvement project may be amended at any time by	2161
majority vote of the governing board and of the boards of county	2162
commissioners of each of the participating counties and with the	2163
approval of the director of transportation obtained in the same	2164
manner as approval of the original agreement.	2165

Sec. 5595.04. The governing board of a regional	2166
transportation improvement project may do any of the following:	2167

(A) Make and enter into all contracts and agreements	2168
necessary or incidental to the performance of its functions and	2169
the execution of its powers under this chapter and in accordance	2170
with the cooperative agreement. The procuring of goods and	2171
awarding of contracts with a cost in excess of fifty thousand	2172
dollars shall be done in accordance with the competitive bidding	2173
procedures established for boards of county commissioners by	2174
sections 307.86 to 307.91 of the Revised Code.	2175

(B) Sue and be sued in its own name, plead and be impleaded,	2176
provided any actions against the governing board or the regional	2177
transportation improvement project shall be brought in the court	2178
of common pleas of a county that is a party to the cooperative	2179
agreement or in the court of common pleas of the county in which	2180
the cause of action arose, and all summonses, exceptions, and	2181
notices shall be served on the governing board by leaving a copy	2182
thereof at its principal office with a member of the governing	2183
board or an employee or agent thereof;	2184

(C) Employ or retain persons as are necessary in the judgment	2185
of the governing board to carry out the project, and fix their	2186
compensation;	2187

(D) Acquire by purchase, lease, lease-purchase, lease with	2188
option to purchase, or otherwise any property necessary,	2189
convenient, or proper for the construction, maintenance, repair,	2190
or operation of one or more transportation improvements. The	2191
governing board may pledge net revenues, to the extent permitted	2192
by this chapter with respect to bonds, to secure payments to be	2193
paid by the governing board under such a lease, lease-purchase	2194
agreement, or lease with option to purchase. Title to real and	2195
personal property shall be held in the name of the governing	2196
board. The governing board is not authorized to acquire property	2197
by appropriation.	2198

(E) Issue securities to pay for the costs of transportation	2199
improvements pursuant to section 5595.05 of the Revised Code.	2200

Sec. 5595.05. The governing board of a regional	2201
transportation improvement project may provide for the issuance of	2202
securities for the purpose of paying costs of transportation	2203
improvements. The securities are Chapter 133. securities, and the	2204
issuance of the securities, the maturities and other details	2205
thereof, the rights of the holders thereof, and the rights,	2206
duties, and obligations of the governing board in respect to the	2207
securities is governed by the applicable bond proceedings, section	2208
133.22 or 133.23, and other applicable sections of Chapter 133. of	2209
the Revised Code, notwithstanding that the transportation	2210
improvements may result in permanent improvements for more than	2211
one purpose under that chapter.	2212

Such securities do not constitute a debt or a pledge of the	2213
faith and credit of the state or of any political subdivision of	2214
the state. Debt charges on outstanding securities are payable	2215
solely from revenues pledged to the regional transportation	2216
improvement project pursuant to section 5595.06 of the Revised	2217
Code. All securities shall contain on their face a statement to	2218
that effect. Sections 9.98 to 9.983 of the Revised Code apply to	2219
the securities.	2220

Sec. 5595.06. (A) The governing board of a regional	2221
transportation improvement project, pursuant to the cooperative	2222
agreement, may request and receive pledges of revenue from the	2223
state, the counties that are parties to the agreement, and any	2224
political subdivision or taxing unit located within any of those	2225
counties. Except as provided in division (B) of this section, the	2226
pledged revenues shall be used solely for the purpose of funding	2227
the transportation improvements prescribed by the cooperative	2228
agreement, the debt charges on any securities issued by the	2229
governing board under section 5595.05 of the Revised Code, and the	2230
expenses of the governing board. The state, the counties, and any	2231
political subdivision or taxing unit located within such a county	2232
may pledge revenue to the governing board from any of the	2233
following sources:	2234

(1) The general revenue fund of the state;

2235

(2) License tax revenue derived from an annual motor vehicle	2236
license tax imposed pursuant to section 4504.22 of the Revised	2237
Code;	2238

(3) Payments in lieu of taxes derived under section 5709.42,	2239
5709.74, or 5709.79 of the Revised Code if the real property for	2240
which such payments are made will benefit from the proposed	2241
transportation improvements;	2242

(4) Income tax revenue derived from a joint economic	2243
development district or joint economic development zone	2244
established pursuant to section 715.69, 715.691, 715.70, or 715.71	2245
or sections 715.72 to 715.81 of the Revised Code if the district	2246
or zone will benefit from the proposed transportation	2247
improvements;	2248

(5) Revenue derived from special assessments levied in a	2249
special improvement district created under Chapter 1710. of the	2250
Revised Code if the district will benefit from the proposed	2251
transportation improvements;	2252

(6) Revenue from an income source of a new community district	2253
established pursuant to section 349.03 of the Revised Code if the	2254
district will benefit from the proposed transportation	2255
improvements.	2256

(B) The governing board shall use license tax revenue pledged	2257
to the project under division (A)(2) of this section for the	2258
purpose of funding transportation improvements described in the	2259
cooperative agreement and any other supplemental transportation	2260
improvements necessary to complete the project. If the board	2261
intends to use any of the license tax revenue for supplemental	2262
improvements not described in the agreement, the board, before	2263
submitting a request for license tax revenue to a board of county	2264
commissioners under section 4504.22 of the Revised Code, shall	2265
adopt a resolution allocating the revenue among the improvements	2266
described in the agreement and such supplemental improvements not	2267
described in the agreement. The amount used for supplemental	2268
improvements may not exceed five dollars for each motor vehicle on	2269
which the motor vehicle license tax is collected. If the motor	2270
vehicle license tax is approved, the governing board shall	2271
allocate the revenue only in accordance with the resolution. The	2272
allocation may not be changed unless a proposition to change the	2273
allocation is approved by the majority of electors voting on the	2274
proposition in each county that is a party to the cooperative	2275
agreement. Such a proposition may be proposed by resolution of the	2276
governing board certified to the board of county commissioners of	2277
each county, and, upon receiving such a certified resolution, each	2278
board of county commissioners shall certify identical resolutions	2279
to the respective county board of elections for placement on the	2280
questions and issues ballot at the next succeeding election	2281
occurring at least ninety days after the resolution is certified	2282
to the board of elections.	2283

Sec. 5595.07. The governing board of a regional	2284
transportation improvement project may submit a written request to	2285
the director of transportation for the assistance of the	2286
department of transportation in any or all aspects, components, or	2287
phases of that project. Upon receipt of such a request, the	2288
director may require the board to submit documentation to	2289
substantiate that the board has sufficient resources to fund the	2290
board's share of the project. If the director determines that the	2291
board has sufficient resources, the director may make available to	2292
the board resources of the department, including funding or	2293
equipment, as may be necessary to fulfill the request. The	2294
director, in the director's discretion, may elect to assign any or	2295
all of any post-construction management responsibilities for the	2296
project back to the governing board.	2297

The governing board shall pay all expenses the department	2298
incurs in fulfilling the request for assistance other than those	2299
expenses the director agrees will be covered by the department.	2300
The board's share of expenses may be paid from the proceeds of	2301
bonds issued by the governing board under this section.	2302

Sec. 5595.08. All money, funds, properties, and assets	2303
acquired by the governing board of a regional transportation	2304
improvement project under this chapter, whether as proceeds from	2305
the sale of securities, as revenues, or otherwise, shall be held	2306
by it in trust for the purpose of carrying out its powers and	2307
duties, shall be used and reused as provided in this chapter, and	2308
shall at no time be part of other public funds. Such funds, except	2309
as otherwise provided in bond proceedings or in any trust	2310
agreement securing such securities, or except when invested	2311
pursuant to section 5595.09 of the Revised Code, shall be kept in	2312
depositories selected by the governing board in the manner	2313
provided in Chapter 135. of the Revised Code for the selection of	2314
eligible public depositories, and the deposits shall be secured as	2315
provided in that chapter. Bond proceedings or the trust agreement	2316
securing securities shall provide that any officer to whom, or any	2317
bank or trust company to which, such money is paid shall act as	2318
trustee of the money and hold and apply the money for the purposes	2319
for which the securities are issued, subject to such conditions as	2320
Chapter 133. or 135. of the Revised Code and such proceedings or	2321
trust agreement provide.	2322

Sec. 5595.09. Except as otherwise provided in any bond	2323
proceedings or in any trust agreement securing securities, money	2324
in the funds of the governing board of a regional transportation	2325
improvement project in excess of current needs may be invested as	2326
permitted by sections 135.01 to 135.21 of the Revised Code. Income	2327
from all investments of moneys in any fund shall be credited to	2328
funds as the governing board determines, subject to the provisions	2329
of any such proceedings or trust agreement, and the investments	2330
may be sold at any time the governing board determines.	2331

Sec. 5595.10. The county auditor of the county with the	2332
greatest population, according to the most recent federal	2333
decennial census, that is a party to the cooperative agreement	2334
shall be the fiscal officer for the governing board of the	2335
project. The county prosecutor of the county with the greatest	2336
population, according to the most recent federal decennial census,	2337
that is participating in the project shall be the legal advisor of	2338
the governing board of the project and shall prosecute and defend	2339
all suits and actions that the governing board directs or to which	2340
it is a party.	2341

Sec. 5595.11. The exercise of the powers granted by this	2342
chapter is in all respects for the benefit of the people of the	2343
state, for the increase of their commerce and prosperity, and for	2344
the improvement of their health and living conditions, and, as the	2345
completion of transportation improvements by a regional	2346
transportation improvement project constitute the performance of	2347
essential governmental functions, neither the project nor the	2348
governing board may be required to pay any state or local taxes or	2349
assessments upon any improvement, or upon revenue or any property	2350
acquired or used by the governing board of the project under this	2351
chapter, or upon the income therefrom. The securities issued under	2352
this chapter, their transfer, and the income therefrom, including	2353
any profit made on the sale thereof, shall at all times be free	2354
from taxation within the state.	2355

Sec. 5595.12. The governing board of a regional	2356
transportation improvement project shall not use any amount	2357
pledged or allocated to the board under this chapter for	2358
administrative expenses of the board without prior approval of the	2359
director of transportation. The director may approve expenses	2360
individually by line item or may approve an aggregate amount to be	2361
allocated for administrative expenses over a period of time not	2362
exceeding twelve months. The director may prescribe rules pursuant	2363
to Chapter 119. of the Revised Code necessary to implement this	2364
section.	2365

Sec. 5595.13. Upon completion of the transportation	2366
improvements listed in the cooperative agreement, fulfillment of	2367
all contractual duties assumed by the governing board, and	2368
repayment of all bonds issued by the governing board, the regional	2369
transportation improvement project and the governing board shall	2370
dissolve by operation of law. Upon dissolution of the regional	2371
transportation improvement project, the boards of county	2372
commissioners that created the regional transportation improvement	2373
project shall assume title to all real and personal property	2374
acquired by the board in the fulfillment of its duties under this	2375
chapter. The property shall be divided and distributed in	2376
accordance with the cooperative agreement. Unless otherwise	2377
provided by contract, pledges of revenue to the governing board	2378
from the state or a political subdivision or taxing unit shall	2379
terminate by operation of law upon the dissolution of the regional	2380
transportation improvement project.	2381

Sec. 5747.24. This section is to be applied solely for the	2382
purposes of Chapters 5747. and 5748. of the Revised Code.	2383

(A) As used in this section:

2384

(1) An individual "has one contact period in this state" if	2385
the individual is away overnight from the individual's abode	2386
located outside this state and while away overnight from that	2387
abode spends at least some portion, however minimal, of each of	2388
two consecutive days in this state.	2389

(2) An individual is considered to be "away overnight from	2390
the individual's abode located outside this state" if the	2391
individual is away from the individual's abode located outside	2392
this state for a continuous period of time, however minimal,	2393
beginning at any time on one day and ending at any time on the	2394
next day.	2395

(B)(1) Except as provided in division (B)(2) of this section,	2396
an individual who during a taxable year has no more than ~~one~~	2397
~~hundred eighty-two~~two hundred twelve contact periods in this	2398
state, which need not be consecutive, and who during the entire	2399
taxable year has at least one abode outside this state, is	2400
presumed to be not domiciled in this state during the taxable year	2401
if, on or before the fifteenth day of the fourth month following	2402
the close of the taxable year, the individual files with the tax	2403
commissioner, on the form prescribed by the commissioner, a	2404
statement from the individual verifying that the individual was	2405
not domiciled in this state under this division during the taxable	2406
year. In the statement, the individual shall verify both of the	2407
following:	2408

(a) During the entire taxable year, the individual was not	2409
domiciled in this state;	2410

(b) During the entire taxable year, the individual had at	2411
least one abode outside this state. The individual shall specify	2412
in the statement the location of each such abode outside this	2413
state.	2414

The presumption that the individual was not domiciled in this	2415
state is irrebuttable unless the individual fails to timely file	2416
the statement as required or makes a false statement. If the	2417
individual fails to file the statement as required or makes a	2418
false statement, the individual is presumed under division (C) of	2419
this section to have been domiciled in this state the entire	2420
taxable year.	2421

In the case of an individual who dies before the statement	2422
would otherwise be due, the personal representative of the estate	2423
of the deceased individual may comply with this division by making	2424
to the best of the representative's knowledge and belief the	2425
statement under division (B)(1) of this section with respect to	2426
the deceased individual, and filing the statement with the	2427
commissioner within the later of the date the statement would	2428
otherwise be due or sixty days after the date of the individual's	2429
death.	2430

An individual or personal representative of an estate who	2431
knowingly makes a false statement under division (B)(1) of this	2432
section is guilty of perjury under section 2921.11 of the Revised	2433
Code.	2434

(2) Division (B) of this section does not apply to an	2435
individual changing domicile from or to this state during the	2436
taxable year. Such an individual is domiciled in this state for	2437
that portion of the taxable year before or after the change, as	2438
applicable.	2439

(C) An individual who during a taxable year has fewer than	2440
~~one hundred eighty-three~~two hundred thirteen contact periods in	2441
this state, which need not be consecutive, and who is not	2442
irrebuttably presumed under division (B) of this section to be not	2443
domiciled in this state with respect to that taxable year, is	2444
presumed to be domiciled in this state for the entire taxable	2445
year, except as provided in division (B)(2) of this section. An	2446
individual can rebut this presumption for any portion of the	2447
taxable year only with a preponderance of the evidence to the	2448
contrary. An individual who rebuts the presumption under this	2449
division for any portion of the taxable year is presumed to be	2450
domiciled in this state for the remainder of the taxable year for	2451
which the individual does not provide a preponderance of the	2452
evidence to the contrary.	2453

(D) An individual who during a taxable year has at least ~~one~~	2454
~~hundred eighty-three~~two hundred thirteen contact periods in this	2455
state, which need not be consecutive, is presumed to be domiciled	2456
in this state for the entire taxable year, except as provided in	2457
division (B)(2) of this section. An individual can rebut this	2458
presumption for any portion of the taxable year only with clear	2459
and convincing evidence to the contrary. An individual who rebuts	2460
the presumption under this division for any portion of the taxable	2461
year is presumed to be domiciled in this state for the remainder	2462
of the taxable year for which the individual does not provide	2463
clear and convincing evidence to the contrary.	2464

(E) If the tax commissioner challenges the number of contact	2465
periods an individual claims to have in this state during a	2466
taxable year, the individual bears the burden of proof to verify	2467
such number, by a preponderance of the evidence. An individual	2468
challenged by the commissioner is presumed to have a contact	2469
period in this state for any period for which the individual does	2470
not prove by a preponderance of the evidence that the individual	2471
had no such contact period.	2472

Sec. 5747.331. (A) As used in this section:

2473

(1) "Borrower" means any person that receives a loan from the	2474
director of development under section 166.21 of the Revised Code,	2475
regardless of whether the borrower is subject to the tax imposed	2476
by section 5747.02 of the Revised Code.	2477

(2) "Related member" has the same meaning as in section	2478
5733.042 of the Revised Code.	2479

(3) "Qualified research and development loan payments" has	2480
the same meaning as in ~~division (D) of~~ section 166.21 of the	2481
Revised Code.	2482

(B) Beginning with taxable ~~year 2003 and ending with taxable~~	2483
years beginning in ~~2007~~2003, a nonrefundable credit is allowed	2484
against the tax imposed by section 5747.02 of the Revised Code	2485
equal to a borrower's qualified research and development loan	2486
payments made during the calendar year that includes the last day	2487
of the taxable year for which the credit is claimed. The amount of	2488
the credit for a taxable year shall not exceed one hundred fifty	2489
thousand dollars. No taxpayer is entitled to claim a credit under	2490
this section unless it has obtained a certificate issued by the	2491
director of development under division (D) of section 166.21 of	2492
the Revised Code and submits a copy of the certificate with its	2493
report for the taxable year. Failure to submit a copy of the	2494
certificate with the report does not invalidate a claim for a	2495
credit if the taxpayer submits a copy of the certificate within	2496
sixty days after the tax commissioner requests it. The credit	2497
shall be claimed in the order required under section 5747.98 of	2498
the Revised Code. No credit shall be allowed under this section if	2499
the credit was available against the tax imposed by Chapter 5751.	2500
of the Revised Code except to the extent the credit was not	2501
applied against that tax. The credit, to the extent it exceeds the	2502
taxpayer's tax liability for the taxable year after allowance for	2503
any other credits that precede the credit under this section in	2504
that order, shall be carried forward to the next succeeding	2505
taxable year or years until fully used. ~~Any credit not fully~~	2506
~~utilized by the taxable year beginning in 2007 may be carried~~	2507
~~forward and applied against the tax levied by Chapter 5751. of the~~	2508
~~Revised Code to the extent allowed by section 5751.52 of the~~	2509
~~Revised Code.~~	2510

(C) A borrower entitled to a credit under this section may	2511
assign the credit, or a portion thereof, to any of the following:	2512

(1) A related member of that borrower;

2513

(2) The owner or lessee of the eligible research and	2514
development project;	2515

(3) A related member of the owner or lessee of the eligible	2516
research and development project.	2517

A borrower making an assignment under this division shall	2518
provide written notice of the assignment to the tax commissioner	2519
and the director of development, in such form as the tax	2520
commissioner prescribes, before the credit that was assigned is	2521
used. The assignor may not claim the credit to the extent it was	2522
assigned to an assignee. The assignee may claim the credit only to	2523
the extent the assignor has not claimed it.	2524

(D) If any taxpayer is a shareholder in an S corporation, a	2525
partner in a partnership, or a member in a limited liability	2526
company treated as a partnership for federal income tax purposes,	2527
the taxpayer shall be allowed the taxpayer's distributive or	2528
proportionate share of the credit available through the S	2529
corporation, partnership, or limited liability company.	2530

(E) The aggregate credit against the taxes imposed by	2531
~~sections 5733.06, 5733.065, 5733.066, and~~section 5747.02 and	2532
Chapter 5751. of the Revised Code that may be claimed under this	2533
section and section ~~5733.352~~5751.52 of the Revised Code by a	2534
borrower as a result of qualified research and development loan	2535
payments attributable during a calendar year to any one loan shall	2536
not exceed one hundred fifty thousand dollars.	2537

Sec. 5751.52. (A) As used in this section:

2538

(1) "Borrower" means any person that receives a loan from the	2539
director of development under section 166.21 of the Revised Code,	2540
regardless of whether the borrower is subject to the tax imposed	2541
by this chapter.	2542

(2) "Qualified research and development loan payments" has	2543
the same meaning as in section 166.21 of the Revised Code.	2544

(3) "Related member" has the same meaning as in section	2545
5733.042 of the Revised Code.	2546

(B) For tax periods beginning on or after January 1, 2008, a	2547
nonrefundable credit may be claimed under this chapter equal to a	2548
borrower's qualified research and development loan payments made	2549
during the calendar year immediately preceding the tax period for	2550
which the credit is claimed. The amount of the credit for a	2551
calendar year shall not exceed one hundred fifty thousand dollars.	2552
No taxpayer is entitled to claim a credit under this section	2553
unless the taxpayer has obtained a certificate issued by the	2554
director of development under division (D) of section 166.21 of	2555
the Revised Code. The credit shall be claimed in the order	2556
required under section ~~5151.98~~5751.98 of the Revised Code. A	2557
~~credit claimed in calendar year 2008 may not be applied against~~	2558
~~the tax otherwise due under this chapter for a tax period~~	2559
~~beginning before July 1, 2008. No credit shall be allowed under~~	2560
~~this chapter if the credit was available against the tax imposed~~	2561
~~by section 5733.06 or 5747.02 of the Revised Code except to the~~	2562
~~extent the credit was not applied against such tax.~~ The credit, to	2563
the extent it exceeds the taxpayer's ~~tax~~ liability for the tax	2564
imposed under this chapter for a tax period after allowance for	2565
any other credits that precede the credit under this section in	2566
that order, ~~shall~~may either be carried forward to the next	2567
succeeding tax period or periods or be claimed against the tax	2568
imposed under section 5747.02 as authorized under section 5747.331	2569
of the Revised Code, but the amount of the excess credit claimed	2570
against ~~the~~either tax for any tax period or taxable year shall be	2571
deducted from the balance carried forward to the next tax period.	2572

(C) A borrower entitled to a credit under this section may	2573
assign the credit, or a portion thereof, to any of the following:	2574

(1) A related member of that borrower;

2575

(2) The owner or lessee of the eligible research and	2576
development project;	2577

(3) A related member of the owner or lessee of the eligible	2578
research and development project.	2579

A borrower making an assignment under this division shall	2580
provide written notice of the assignment to the tax commissioner	2581
and the director of development, in such form as the commissioner	2582
prescribes, before the credit that was assigned is used. The	2583
assignor may not claim the credit to the extent it was assigned to	2584
an assignee. The assignee may claim the credit only to the extent	2585
the assignor has not claimed it.	2586

(D) If any taxpayer is a partner in a partnership or a member	2587
in a limited liability company treated as a partnership for	2588
federal income tax purposes, the taxpayer shall be allowed the	2589
taxpayer's distributive or proportionate share of the credit	2590
available through the partnership or limited liability company.	2591

(E) The aggregate credit against the taxes imposed by this	2592
chapter and section 5747.02 of the Revised Code that may be	2593
claimed under this section and section 5747.331 of the Revised	2594
Code by a borrower as a result of qualified research and	2595
development loan payments attributable during a calendar year to	2596
any one loan shall not exceed one hundred fifty thousand dollars.	2597

Section 2. That existing sections 133.01, 715.70, 715.71,	2598
715.74, 4301.80, 4303.181, 4504.08, 4504.09, 5747.24, 5747.331,	2599
and 5751.52 of the Revised Code are hereby repealed.	2600

Section 3. The amendment by this act of sections 5747.331 and	2601
5751.52 of the Revised Code is remedial in nature and applies to	2602
taxable years and tax periods that began on or after January 1,	2603
2008. Taxpayers may file a refund application with the Tax	2604
Commissioner for any of those taxable years or tax periods on the	2605
basis of the credits authorized under those sections. But a	2606
taxpayer may not file an application requesting a refund for	2607
taxable years or tax periods for which the time limits prescribed	2608
in sections 5747.11 and 5751.08 of the Revised Code would prohibit	2609
such a refund, unless the taxpayer files the application with the	2610
Tax Commissioner within one year after the effective date of this	2611
act.	2612

Notwithstanding sections 5747.13, 5747.17, 5751.09, and	2613
5751.12 of the Revised Code, the Tax Commissioner may examine the	2614
records and documents of or may issue an assessment against a	2615
taxpayer for any taxable year or tax period that ended before the	2616
effective date of this act for which the taxpayer files a refund	2617
application on the basis of a credit authorized under section	2618
5747.331 or 5751.52 of the Revised Code as amended by this act,	2619
provided the examination occurs or the assessment is issued not	2620
more than four years after the date the refund application is	2621
filed.	2622

Section 4. That Section 363.487 of Am. Sub. H.B. 59 of the	2623
130th General Assembly be amended to read as follows:	2624

Sec. 363.487. MANUFACTURING WORKFORCE DEVELOPMENT INITIATIVE

2625

Of the foregoing appropriation item 235685, Manufacturing	2626
Workforce Development Initiative, $1,000,000 in fiscal year 2014	2627
shall be used for a demonstration project to purchase portable	2628
welding stations made from large shipping containers and high	2629
level advanced training equipment for use by Lorain County	2630
Community College.	2631

Of the foregoing appropriation item 235685, Manufacturing	2632
Workforce Development Initiative, $1,000,000 in fiscal year 2014	2633
shall be used for a demonstration project to purchase portable	2634
welding stations made from large shipping containers and high	2635
level advanced training equipment for use at the Point Industrial	2636
Park in South Point.	2637

FEDERAL-MILITARY JOBS COMMISSION

2638

The foregoing appropriation item 235693, Federal-Military	2639
Jobs Commission, shall be used by the Federal-Military Jobs	2640
Commission to perform its duties and obligations pursuant to	2641
section 193.05 of the Revised Code and to prepare a statewide	2642
strategy in relation to federal-military jobs in the state.	2643

Section 5. That existing Section 363.487 of Am. Sub. H.B. 59	2644
of the 130th General Assembly is hereby repealed.	2645

Section 6. That Section 363.10 of Am. Sub. H.B. 59 of the	2646
130th General Assembly, as amended by Am. Sub. H.B. 483 of the	2647
130th General Assembly, be amended to read as follows:	2648

Sec. 363.10. BOR BOARD OF REGENTS

2649

General Revenue Fund	2650

GRF	235321	Operating Expenses	$	2,850,357	$	2,850,357	2651
GRF	235401	Lease Rental Payments	$	5,805,300	$	0	2652
GRF	235402	Sea Grants	$	285,000	$	285,000	2653
GRF	235406	Articulation and Transfer	$	2,000,000	$	2,000,000	2654
GRF	235408	Midwest Higher Education Compact	$	95,000	$	95,000	2655
GRF	235409	HEI Information System	$	1,505,683	$	1,505,683	2656
GRF	235414	State Grants and Scholarship Administration	$	830,180	$	830,180	2657
GRF	235417	eStudent Services	$	2,532,688	$	2,532,688	2658
GRF	235428	Appalachian New Economy Partnership	$	737,366	$	737,366	2659
GRF	235433	Economic Growth Challenge	$	521,153	$	521,153	2660
GRF	235434	College Readiness and Access	$	1,200,000	$	1,200,000	2661
GRF	235438	Choose Ohio First Scholarship	$	16,665,114	$	16,665,114	2662
GRF	235443	Adult Basic and Literacy Education - State	$	7,427,416	$	7,427,416	2663
GRF	235444	Post-Secondary Adult Career-Technical Education	$	15,817,547	$	15,817,547	2664
GRF	235474	Area Health Education Centers Program Support	$	900,000	$	900,000	2665
GRF	235480	General Technology Operations	$	500,000	$	500,000	2666
GRF	235483	Technology Integration and Professional Development	$	3,378,598	$	2,703,598	2667
GRF	235501	State Share of Instruction	$	1,789,699,580	$	1,821,325,497	2668
GRF	235502	Student Support Services	$	632,974	$	632,974	2669
GRF	235504	War Orphans Scholarships	$	5,500,000	$	5,500,000	2670
GRF	235507	OhioLINK	$	6,211,012	$	6,211,012	2671
GRF	235508	Air Force Institute of Technology	$	1,740,803	$	1,740,803	2672
GRF	235510	Ohio Supercomputer Center	$	3,747,418	$	3,747,418	2673
GRF	235511	Cooperative Extension Service	$	23,086,658	$	23,056,658	2674
GRF	235514	Central State Supplement	$	11,063,468	$	11,063,468	2675
GRF	235515	Case Western Reserve University School of Medicine	$	2,146,253	$	2,146,253	2676
GRF	235516	Wright State Lake Campus Agricultural Program	$	200,000	$	0	2677
GRF	235519	Family Practice	$	3,166,185	$	3,166,185	2678
GRF	235520	Shawnee State Supplement	$	2,326,097	$	2,326,097	2679
GRF	235523	Youth STEM Commercialization and Entrepreneurship Program	$	2,000,000	$	3,000,000	2680
GRF	235524	Police and Fire Protection	$	107,814	$	107,814	2681
GRF	235525	Geriatric Medicine	$	522,151	$	522,151	2682
GRF	235526	Primary Care Residencies	$	1,500,000	$	1,500,000	2683
GRF	235535	Ohio Agricultural Research and Development Center	$	34,126,100	$	34,629,970	2684
GRF	235536	The Ohio State University Clinical Teaching	$	9,668,941	$	9,668,941	2685
GRF	235537	University of Cincinnati Clinical Teaching	$	7,952,573	$	7,952,573	2686
GRF	235538	University of Toledo Clinical Teaching	$	6,198,600	$	6,198,600	2687
GRF	235539	Wright State University Clinical Teaching	$	3,011,400	$	3,011,400	2688
GRF	235540	Ohio University Clinical Teaching	$	2,911,212	$	2,911,212	2689
GRF	235541	Northeast Ohio Medical University Clinical Teaching	$	2,994,178	$	2,994,178	2690
GRF	235552	Capital Component	$	13,628,639	$	10,280,387	2691
GRF	235555	Library Depositories	$	1,440,342	$	1,440,342	2692
GRF	235556	Ohio Academic Resources Network	$	3,172,519	$	3,172,519	2693
GRF	235558	Long-term Care Research	$	325,300	$	325,300	2694
GRF	235563	Ohio College Opportunity Grant	$	90,284,264	$	90,284,264	2695
GRF	235572	The Ohio State University Clinic Support	$	766,533	$	766,533	2696
GRF	235599	National Guard Scholarship Program	$	16,711,514	$	17,384,511	2697
GRF	235909	Higher Education General Obligation Debt Service	$	215,368,700	$	245,822,000	2698
TOTAL GRF General Revenue Fund			$	2,325,262,630	$	2,379,460,162	2699

General Services Fund Group	2700

2200	235614	Program Approval and Reauthorization	$	903,595	$	903,595	2701
4560	235603	Sales and Services	$	199,250	$	199,250	2702
5JC0	235649	Co-op Internship Program	$	8,000,000	$	8,000,000	2703
5JC0	235668	Defense/Aerospace Workforce Development Initiative	$	4,000,000	$	4,000,000	2704
5JC0	235685	Manufacturing Workforce Development Initiative	$	2,000,000	$	0	2705
5JC0	235693	Federal-Military Jobs Commission	$	0	$	700,000	2706
TOTAL GSF General Services							2707
Fund Group			$	15,102,845	$	~~13,102,845~~ 13,802,845	2708

Federal Special Revenue Fund Group	2709

3120	235612	Carl D. Perkins Grant/Plan Administration	$	1,350,000	$	1,350,000	2710
3120	235617	Improving Teacher Quality Grant	$	3,200,000	$	3,200,000	2711
3120	235641	Adult Basic and Literacy Education - Federal	$	14,835,671	$	14,835,671	2712
3120	235672	H-1B Tech Skills Training	$	1,100,000	$	1,100,000	2713
3BW0	235630	Indirect Cost Recovery - Federal	$	50,000	$	50,000	2714
3H20	235608	Human Services Project	$	1,000,000	$	1,000,000	2715
TOTAL FED Federal Special Revenue							2716
Fund Group			$	21,535,671	$	21,535,671	2717

State Special Revenue Fund Group	2718

4E80	235602	Higher Educational Facility Commission Administration	$	29,100	$	29,100	2719
4X10	235674	Telecommunity and Distance Learning	$	49,150	$	49,150	2720
5D40	235675	Conferences/Special Purposes	$	1,884,095	$	1,884,095	2721
5FR0	235643	Making Opportunity Affordable	$	230,000	$	230,000	2722
5P30	235663	Variable Savings Plan	$	8,066,920	$	8,104,370	2723
6450	235664	Guaranteed Savings Plan	$	1,290,718	$	1,303,129	2724
6820	235606	Nursing Loan Program	$	891,320	$	891,320	2725
TOTAL SSR State Special Revenue							2726
Fund Group			$	12,441,303	$	12,491,164	2727

Third Frontier Research & Development Fund Group	2728

7011	235634	Research Incentive Third Frontier Fund	$	8,000,000	$	8,000,000	2729
TOTAL 011 Third Frontier Research & Development Fund Group			$	8,000,000	$	8,000,000	2730
TOTAL ALL BUDGET FUND GROUPS			$	2,382,342,449	$	~~2,434,589,842~~ 2,435,289,842	2731

Section 7. That existing Section 363.10 of Am. Sub. H.B. 59	2733
of the 130th General Assembly, as amended by Am. Sub. H.B. 483 of	2734
the 130th General Assembly, is hereby repealed.	2735

Section 8. That Section 9 of Am. Sub. H.B. 386 of the 129th	2736
General Assembly, as amended by Am. Sub. H.B. 59 of the 130th	2737
General Assembly, be amended to read as follows:	2738

Sec. 9. (A) As used in this section, "permit holder" and	2739
"track" have the same meanings as in Section 7 of this act.	2740

(B) ~~The Governor, in consultation with the State Racing~~	2741
~~Commission, shall discuss, negotiate in good faith, and reach an~~	2742
~~agreement with necessary parties regarding providing five~~Five	2743
hundred thousand dollars per year, for three years, with the first	2744
payment by December 31, 2014, ~~and annually thereafter,~~shall be	2745
paid to the municipal corporations or townships ~~receiving moneys~~	2746
~~from the Casino Operator Settlement Fund under Section 10 of Am.~~	2747
~~Sub. H.B. 386 of the 129th General Assembly, as subsequently~~	2748
~~amended~~in which a track was relocated, and not exempted from a	2749
relocation fee, under Sub. H.B. 277 of the 129th General Assembly.	2750
One-half of each annual payment shall be paid by the permit holder	2751
of the track to that municipal corporation or township. The	2752
remaining one-half shall be paid from the Casino Operator	2753
Settlement Fund. If a permit holder fails to make any of the	2754
annual payments required under this section, the State Lottery	2755
Commission, after affording the permit holder an opportunity for	2756
an adjudication under Chapter 119. of the Revised Code, shall	2757
revoke the permit holder's license to operate as a lottery sales	2758
agent that operates video lottery terminal games under Chapter	2759
3770. of the Revised Code.	2760

Section 9. That existing Section 9 of Am. Sub. H.B. 386 of	2761
the 129th General Assembly, as amended by Am. Sub. H.B. 59 of the	2762
130th General Assembly, is hereby repealed.	2763