Sub. H. B. No. 494 As Reported by the Senate Ways and Means Committee

As Reported by the Senate Ways and Means Committee

130th General Assembly

Regular Session

2013-2014

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

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 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, 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,	25
4301.80, 4303.181, 4504.08, 4504.09, 5747.24, 5747.331, and	26
5751.52 be amended and sections 4504.22, 5595.01, 5595.02,	27
5595.03, 5595.04, 5595.05, 5595.06, 5595.07, 5595.08, 5595.09,	28
5595.10, 5595.11, 5595.12, and 5595.13 of the Revised Code be	29
enacted to read as follows:	30

Sec. 133.01. As used in this chapter, in sections 9.95,	31
9.96, and 2151.655 of the Revised Code, in other sections of the	32
Revised Code that make reference to this chapter unless the	33
context does not permit, and in related proceedings, unless	34
otherwise expressly provided:	35

(A) "Acquisition" as applied to real or personal property	36
includes, among other forms of acquisition, acquisition by	37
exercise of a purchase option, and acquisition of interests in	38
property, including, without limitation, easements and	39
rights-of-way, and leasehold and other lease interests initially	40
extending or extendable for a period of at least sixty months.	41

(B) "Anticipatory securities" means securities, including	42
notes, issued in anticipation of the issuance of other securities.	43

(C) "Board of elections" means the county board of elections	44
of the county in which the subdivision is located. If the	45
subdivision is located in more than one county, "board of	46
elections" means the county board of elections of the county that	47
contains the largest portion of the population of the subdivision	48
or that otherwise has jurisdiction in practice over and	49
customarily handles election matters relating to the subdivision.	50

(D) "Bond retirement fund" means the bond retirement fund	51
provided for in section 5705.09 of the Revised Code, and also	52
means a sinking fund or any other special fund, regardless of the	53
name applied to it, established by or pursuant to law or the	54
proceedings for the payment of debt charges. Provision may be made	55
in the applicable proceedings for the establishment in a bond	56
retirement fund of separate accounts relating to debt charges on	57
particular securities, or on securities payable from the same or	58
common sources, and for the application of moneys in those	59
accounts only to specified debt charges on specified securities or	60
categories of securities. Subject to law and any provisions in the	61
applicable proceedings, moneys in a bond retirement fund or	62
separate account in a bond retirement fund may be transferred to	63
other funds and accounts.	64

(E) "Capitalized interest" means all or a portion of the	65
interest payable on securities from their date to a date stated or	66
provided for in the applicable legislation, which interest is to	67
be paid from the proceeds of the securities.	68

(F) "Chapter 133. securities" means securities authorized by	69
or issued pursuant to or in accordance with this chapter.	70

(G) "County auditor" means the county auditor of the county	71
in which the subdivision is located. If the subdivision is located	72
in more than one county, "county auditor" means the county auditor	73
of the county that contains the highest amount of the tax	74
valuation of the subdivision or that otherwise has jurisdiction in	75
practice over and customarily handles property tax matters	76
relating to the subdivision. In the case of a county that has	77
adopted a charter, "county auditor" means the officer who	78
generally has the duties and functions provided in the Revised	79
Code for a county auditor.	80

(H) "Credit enhancement facilities" means letters of credit,	81
lines of credit, stand-by, contingent, or firm securities purchase	82
agreements, insurance, or surety arrangements, guarantees, and	83
other arrangements that provide for direct or contingent payment	84
of debt charges, for security or additional security in the event	85
of nonpayment or default in respect of securities, or for making	86
payment of debt charges to and at the option and on demand of	87
securities holders or at the option of the issuer or upon certain	88
conditions occurring under put or similar arrangements, or for	89
otherwise supporting the credit or liquidity of the securities,	90
and includes credit, reimbursement, marketing, remarketing,	91
indexing, carrying, interest rate hedge, and subrogation	92
agreements, and other agreements and arrangements for payment and	93
reimbursement of the person providing the credit enhancement	94
facility and the security for that payment and reimbursement.	95

(I) "Current operating expenses" or "current expenses" means	96
the lawful expenditures of a subdivision, except those for	97
permanent improvements and for payments of debt charges of the	98
subdivision.	99

(J) "Debt charges" means the principal, including any	100
mandatory sinking fund deposits and mandatory redemption payments,	101
interest, and any redemption premium, payable on securities as	102
those payments come due and are payable. The use of "debt charges"	103
for this purpose does not imply that any particular securities	104
constitute debt within the meaning of the Ohio Constitution or	105
other laws.	106

(K) "Financing costs" means all costs and expenses relating	107
to the authorization, including any required election, issuance,	108
sale, delivery, authentication, deposit, custody, clearing,	109
registration, transfer, exchange, fractionalization, replacement,	110
payment, and servicing of securities, including, without	111
limitation, costs and expenses for or relating to publication and	112
printing, postage, delivery, preliminary and final official	113
statements, offering circulars, and informational statements,	114
travel and transportation, underwriters, placement agents,	115
investment bankers, paying agents, registrars, authenticating	116
agents, remarketing agents, custodians, clearing agencies or	117
corporations, securities depositories, financial advisory	118
services, certifications, audits, federal or state regulatory	119
agencies, accounting and computation services, legal services and	120
obtaining approving legal opinions and other legal opinions,	121
credit ratings, redemption premiums, and credit enhancement	122
facilities. Financing costs may be paid from any moneys available	123
for the purpose, including, unless otherwise provided in the	124
proceedings, from the proceeds of the securities to which they	125
relate and, as to future financing costs, from the same sources	126
from which debt charges on the securities are paid and as though	127
debt charges.	128

(L) "Fiscal officer" means the following, or, in the case of	129
absence or vacancy in the office, a deputy or assistant authorized	130
by law or charter to act in the place of the named officer, or if	131
there is no such authorization then the deputy or assistant	132
authorized by legislation to act in the place of the named officer	133
for purposes of this chapter, in the case of the following	134
subdivisions:	135

(1) A county, the county auditor;

136

(2) A municipal corporation, the city auditor or village	137
clerk or clerk-treasurer, or the officer who, by virtue of a	138
charter, has the duties and functions provided in the Revised Code	139
for the city auditor or village clerk or clerk-treasurer;	140

(3) A school district, the treasurer of the board of	141
education;	142

(4) A regional water and sewer district, the secretary of the	143
board of trustees;	144

(5) A joint township hospital district, the treasurer of the	145
district;	146

(6) A joint ambulance district, the clerk of the board of	147
trustees;	148

(7) A joint recreation district, the person designated	149
pursuant to section 755.15 of the Revised Code;	150

(8) A detention facility district or a district organized	151
under section 2151.65 of the Revised Code or a combined district	152
organized under sections 2152.41 and 2151.65 of the Revised Code,	153
the county auditor of the county designated by law to act as the	154
auditor of the district;	155

(9) A township, a fire district organized under division (C)	156
of section 505.37 of the Revised Code, or a township police	157
district, the fiscal officer of the township;	158

(10) A joint fire district, the clerk of the board of	159
trustees of that district;	160

(11) A regional or county library district, the person	161
responsible for the financial affairs of that district;	162

(12) A joint solid waste management district, the fiscal	163
officer appointed by the board of directors of the district under	164
section 343.01 of the Revised Code;	165

(13) A joint emergency medical services district, the person	166
appointed as fiscal officer pursuant to division (D) of section	167
307.053 of the Revised Code;	168

(14) A fire and ambulance district, the person appointed as	169
fiscal officer under division (B) of section 505.375 of the	170
Revised Code;	171

(15) A subdivision described in division (MM)(19) of this	172
section, the officer who is designated by law as or performs the	173
functions of its chief fiscal officer;	174

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

175

(17) A lake facilities authority, the fiscal officer	176
designated under section 353.02 of the Revised Code;	177

(18) A regional transportation improvement project, the	178
county auditor designated under section 5595.10 of the Revised	179
Code.	180

(M) "Fiscal year" has the same meaning as in section 9.34 of	181
the Revised Code.	182

(N) "Fractionalized interests in public obligations" means	183
participations, certificates of participation, shares, or other	184
instruments or agreements, separate from the public obligations	185
themselves, evidencing ownership of interests in public	186
obligations or of rights to receive payments of, or on account of,	187
principal or interest or their equivalents payable by or on behalf	188
of an obligor pursuant to public obligations.	189

(O) "Fully registered securities" means securities in	190
certificated or uncertificated form, registered as to both	191
principal and interest in the name of the owner.	192

(P) "Fund" means to provide for the payment of debt charges	193
and expenses related to that payment at or prior to retirement by	194
purchase, call for redemption, payment at maturity, or otherwise.	195

(Q) "General obligation" means securities to the payment of	196
debt charges on which the full faith and credit and the general	197
property taxing power, including taxes within the tax limitation	198
if available to the subdivision, of the subdivision are pledged.	199

(R) "Interest" or "interest equivalent" means those payments	200
or portions of payments, however denominated, that constitute or	201
represent consideration for forbearing the collection of money, or	202
for deferring the receipt of payment of money to a future time.	203

(S) "Internal Revenue Code" means the "Internal Revenue Code	204
of 1986," 100 Stat. 2085, 26 U.S.C.A. 1 et seq., as amended, and	205
includes any laws of the United States providing for application	206
of that code.	207

(T) "Issuer" means any public issuer and any nonprofit	208
corporation authorized to issue securities for or on behalf of any	209
public issuer.	210

(U) "Legislation" means an ordinance or resolution passed by	211
a majority affirmative vote of the then members of the taxing	212
authority unless a different vote is required by charter	213
provisions governing the passage of the particular legislation by	214
the taxing authority.	215

(V) "Mandatory sinking fund redemption requirements" means	216
amounts required by proceedings to be deposited in a bond	217
retirement fund for the purpose of paying in any year or fiscal	218
year by mandatory redemption prior to stated maturity the	219
principal of securities that is due and payable, except for	220
mandatory prior redemption requirements as provided in those	221
proceedings, in a subsequent year or fiscal year.	222

(W) "Mandatory sinking fund requirements" means amounts	223
required by proceedings to be deposited in a year or fiscal year	224
in a bond retirement fund for the purpose of paying the principal	225
of securities that is due and payable in a subsequent year or	226
fiscal year.	227

(X) "Net indebtedness" has the same meaning as in division	228
(A) of section 133.04 of the Revised Code.	229

(Y) "Obligor," in the case of securities or fractionalized	230
interests in public obligations issued by another person the debt	231
charges or their equivalents on which are payable from payments	232
made by a public issuer, means that public issuer.	233

(Z) "One purpose" relating to permanent improvements means	234
any one permanent improvement or group or category of permanent	235
improvements for the same utility, enterprise, system, or project,	236
development or redevelopment project, or for or devoted to the	237
same general purpose, function, or use or for which	238
self-supporting securities, based on the same or different sources	239
of revenues, may be issued or for which special assessments may be	240
levied by a single ordinance or resolution. "One purpose"	241
includes, but is not limited to, in any case any off-street	242
parking facilities relating to another permanent improvement, and:	243

(1) Any number of roads, highways, streets, bridges,	244
sidewalks, and viaducts;	245

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

246

(3) In the case of a county, any number of permanent	247
improvements for courthouse, jail, county offices, and other	248
county buildings, and related facilities;	249

(4) In the case of a school district, any number of	250
facilities and buildings for school district purposes, and related	251
facilities.	252

(AA) "Outstanding," referring to securities, means securities	253
that have been issued, delivered, and paid for, except any of the	254
following:	255

(1) Securities canceled upon surrender, exchange, or	256
transfer, or upon payment or redemption;	257

(2) Securities in replacement of which or in exchange for	258
which other securities have been issued;	259

(3) Securities for the payment, or redemption or purchase for	260
cancellation prior to maturity, of which sufficient moneys or	261
investments, in accordance with the applicable legislation or	262
other proceedings or any applicable law, by mandatory sinking fund	263
redemption requirements, mandatory sinking fund requirements, or	264
otherwise, have been deposited, and credited for the purpose in a	265
bond retirement fund or with a trustee or paying or escrow agent,	266
whether at or prior to their maturity or redemption, and, in the	267
case of securities to be redeemed prior to their stated maturity,	268
notice of redemption has been given or satisfactory arrangements	269
have been made for giving notice of that redemption, or waiver of	270
that notice by or on behalf of the affected security holders has	271
been filed with the subdivision or its agent for the purpose.	272

(BB) "Paying agent" means the one or more banks, trust	273
companies, or other financial institutions or qualified persons,	274
including an appropriate office or officer of the subdivision,	275
designated as a paying agent or place of payment of debt charges	276
on the particular securities.	277

(CC) "Permanent improvement" or "improvement" means any	278
property, asset, or improvement certified by the fiscal officer,	279
which certification is conclusive, as having an estimated life or	280
period of usefulness of five years or more, and includes, but is	281
not limited to, real estate, buildings, and personal property and	282
interests in real estate, buildings, and personal property,	283
equipment, furnishings, and site improvements, and reconstruction,	284
rehabilitation, renovation, installation, improvement,	285
enlargement, and extension of property, assets, or improvements so	286
certified as having an estimated life or period of usefulness of	287
five years or more. The acquisition of all the stock ownership of	288
a corporation is the acquisition of a permanent improvement to the	289
extent that the value of that stock is represented by permanent	290
improvements. A permanent improvement for parking, highway, road,	291
and street purposes includes resurfacing, but does not include	292
ordinary repair.	293

(DD) "Person" has the same meaning as in section 1.59 of the	294
Revised Code and also includes any federal, state, interstate,	295
regional, or local governmental agency, any subdivision, and any	296
combination of those persons.	297

(EE) "Proceedings" means the legislation, certifications,	298
notices, orders, sale proceedings, trust agreement or indenture,	299
mortgage, lease, lease-purchase agreement, assignment, credit	300
enhancement facility agreements, and other agreements,	301
instruments, and documents, as amended and supplemented, and any	302
election proceedings, authorizing, or providing for the terms and	303
conditions applicable to, or providing for the security or sale or	304
award of, public obligations, and includes the provisions set	305
forth or incorporated in those public obligations and proceedings.	306

(FF) "Public issuer" means any of the following that is	307
authorized by law to issue securities or enter into public	308
obligations:	309

(1) The state, including an agency, commission, officer,	310
institution, board, authority, or other instrumentality of the	311
state;	312

(2) A taxing authority, subdivision, district, or other local	313
public or governmental entity, and any combination or consortium,	314
or public division, district, commission, authority, department,	315
board, officer, or institution, thereof;	316

(3) Any other body corporate and politic, or other public	317
entity.	318

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

319

(1) Securities;

320

(2) Obligations of a public issuer to make payments under	321
installment sale, lease, lease purchase, or similar agreements,	322
which obligations may bear interest or interest equivalent.	323

(HH) "Refund" means to fund and retire outstanding	324
securities, including advance refunding with or without payment or	325
redemption prior to maturity.	326

(II) "Register" means the books kept and maintained by the	327
registrar for registration, exchange, and transfer of registered	328
securities.	329

(JJ) "Registrar" means the person responsible for keeping the	330
register for the particular registered securities, designated by	331
or pursuant to the proceedings.	332

(KK) "Securities" means bonds, notes, certificates of	333
indebtedness, commercial paper, and other instruments in writing,	334
including, unless the context does not admit, anticipatory	335
securities, issued by an issuer to evidence its obligation to	336
repay money borrowed, or to pay interest, by, or to pay at any	337
future time other money obligations of, the issuer of the	338
securities, but not including public obligations described in	339
division (GG)(2) of this section.	340

(LL) "Self-supporting securities" means securities or	341
portions of securities issued for the purpose of paying costs of	342
permanent improvements to the extent that receipts of the	343
subdivision, other than the proceeds of taxes levied by that	344
subdivision, derived from or with respect to the improvements or	345
the operation of the improvements being financed, or the	346
enterprise, system, project, or category of improvements of which	347
the improvements being financed are part, are estimated by the	348
fiscal officer to be sufficient to pay the current expenses of	349
that operation or of those improvements or enterprise, system,	350
project, or categories of improvements and the debt charges	351
payable from those receipts on securities issued for the purpose.	352
Until such time as the improvements or increases in rates and	353
charges have been in operation or effect for a period of at least	354
six months, the receipts therefrom, for purposes of this	355
definition, shall be those estimated by the fiscal officer, except	356
that those receipts may include, without limitation, payments made	357
and to be made to the subdivision under leases or agreements in	358
effect at the time the estimate is made. In the case of an	359
operation, improvements, or enterprise, system, project, or	360
category of improvements without at least a six-month history of	361
receipts, the estimate of receipts by the fiscal officer, other	362
than those to be derived under leases and agreements then in	363
effect, shall be confirmed by the taxing authority.	364

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

365

(1) A county, including a county that has adopted a charter	366
under Article X, Ohio Constitution;	367

(2) A municipal corporation, including a municipal	368
corporation that has adopted a charter under Article XVIII, Ohio	369
Constitution;	370

(3) A school district;

371

(4) A regional water and sewer district organized under	372
Chapter 6119. of the Revised Code;	373

(5) A joint township hospital district organized under	374
section 513.07 of the Revised Code;	375

(6) A joint ambulance district organized under section 505.71	376
of the Revised Code;	377

(7) A joint recreation district organized under division (C)	378
of section 755.14 of the Revised Code;	379

(8) A detention facility district organized under section	380
2152.41, a district organized under section 2151.65, or a combined	381
district organized under sections 2152.41 and 2151.65 of the	382
Revised Code;	383

(9) A township police district organized under section 505.48	384
of the Revised Code;	385

(10) A township;

386

(11) A joint fire district organized under section 505.371 of	387
the Revised Code;	388

(12) A county library district created under section 3375.19	389
or a regional library district created under section 3375.28 of	390
the Revised Code;	391

(13) A joint solid waste management district organized under	392
section 343.01 or 343.012 of the Revised Code;	393

(14) A joint emergency medical services district organized	394
under section 307.052 of the Revised Code;	395

(15) A fire and ambulance district organized under section	396
505.375 of the Revised Code;	397

(16) A fire district organized under division (C) of section	398
505.37 of the Revised Code;	399

(17) A joint police district organized under section 505.482	400
of the Revised Code;	401

(18) A lake facilities authority created under Chapter 353.	402
of the Revised Code;	403

(19) A regional transportation improvement project created	404
under Chapter 5595. of the Revised Code;	405

(20) Any other political subdivision or taxing district or	406
other local public body or agency authorized by this chapter or	407
other laws to issue Chapter 133. securities.	408

(NN) "Taxing authority" means in the case of the following	409
subdivisions:	410

(1) A county, a county library district, or a regional	411
library district, the board or boards of county commissioners, or	412
other legislative authority of a county that has adopted a charter	413
under Article X, Ohio Constitution, but with respect to such a	414
library district acting solely as agent for the board of trustees	415
of that district;	416

(2) A municipal corporation, the legislative authority;

417

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

418

(4) A regional water and sewer district, a joint ambulance	419
district, a joint recreation district, a fire and ambulance	420
district, or a joint fire district, the board of trustees of the	421
district;	422

(5) A joint township hospital district, the joint township	423
hospital board;	424

(6) A detention facility district or a district organized	425
under section 2151.65 of the Revised Code, a combined district	426
organized under sections 2152.41 and 2151.65 of the Revised Code,	427
or a joint emergency medical services district, the joint board of	428
county commissioners;	429

(7) A township, a fire district organized under division (C)	430
of section 505.37 of the Revised Code, or a township police	431
district, the board of township trustees;	432

(8) A joint solid waste management district organized under	433
section 343.01 or 343.012 of the Revised Code, the board of	434
directors of the district;	435

(9) A subdivision described in division (MM)(19) of this	436
section, the legislative or governing body or official;	437

(10) A joint police district, the joint police district	438
board;	439

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

440

(12) A regional transportation improvement project, the	441
governing board.	442

(OO) "Tax limitation" means the "ten-mill limitation" as	443
defined in section 5705.02 of the Revised Code without diminution	444
by reason of section 5705.313 of the Revised Code or otherwise,	445
or, in the case of a municipal corporation or county with a	446
different charter limitation on property taxes levied to pay debt	447
charges on unvoted securities, that charter limitation. Those	448
limitations shall be respectively referred to as the "ten-mill	449
limitation" and the "charter tax limitation."	450

(PP) "Tax valuation" means the aggregate of the valuations of	451
property subject to ad valorem property taxation by the	452
subdivision on the real property, personal property, and public	453
utility property tax lists and duplicates most recently certified	454
for collection, and shall be calculated without deductions of the	455
valuations of otherwise taxable property exempt in whole or in	456
part from taxation by reason of exemptions of certain amounts of	457
taxable value under division (C) of section 5709.01, tax	458
reductions under section 323.152 of the Revised Code, or similar	459
laws now or in the future in effect.	460

For purposes of section 133.06 of the Revised Code, "tax	461
valuation" shall not include the valuation of tangible personal	462
property used in business, telephone or telegraph property,	463
interexchange telecommunications company property, or personal	464
property owned or leased by a railroad company and used in	465
railroad operations listed under or described in section 5711.22,	466
division (B) or (F) of section 5727.111, or section 5727.12 of the	467
Revised Code.	468

(QQ) "Year" means the calendar year.

469

(RR) "Administrative agent," "agent," "commercial paper,"	470
"floating rate interest structure," "indexing agent," "interest	471
rate hedge," "interest rate period," "put arrangement," and	472
"remarketing agent" have the same meanings as in section 9.98 of	473
the Revised Code.	474

(SS) "Sales tax supported" means obligations to the payment	475
of debt charges on which an additional sales tax or additional	476
sales taxes have been pledged by the taxing authority of a county	477
pursuant to section 133.081 of the Revised Code.	478

Sec. 715.70. (A) This section and section 715.71 of the	479
Revised Code apply only to:	480

(1) Municipal corporations and townships within a county that	481
has adopted a charter under Sections 3 and 4 of Article X, Ohio	482
Constitution;	483

(2) Municipal corporations and townships that have created a	484
joint economic development district comprised entirely of real	485
property owned by a municipal corporation at the time the district	486
was created under this section. The real property owned by the	487
municipal corporation shall include an airport owned by the	488
municipal corporation and located entirely beyond the municipal	489
corporation's corporate boundary.	490

(3) Municipal corporations or townships that are part of or	491
contiguous to a transportation improvement district created under	492
Chapter 5540. of the Revised Code and that have created a joint	493
economic development district under this section or section 715.71	494
of the Revised Code prior to November 15, 1995;	495

(4) Municipal corporations that have previously entered into	496
a contract creating a joint economic development district pursuant	497
to division (A)(2) of this section, even if the territory to be	498
included in the district does not meet the requirements of that	499
division.	500

(B)(1) One or more municipal corporations and one or more	501
townships may enter into a contract approved by the legislative	502
authority of each contracting party pursuant to which they create	503
as a joint economic development district an area or areas for the	504
purpose of facilitating economic development to create or preserve	505
jobs and employment opportunities and to improve the economic	506
welfare of the people in the state and in the area of the	507
contracting parties. A municipal corporation described in division	508
(A)(4) of this section may enter into a contract with other	509
municipal corporations and townships to create a new joint	510
economic development district. In a district that includes a	511
municipal corporation described in division (A)(4) of this	512
section, the territory of each of the contracting parties shall be	513
contiguous to the territory of at least one other contracting	514
party, or contiguous to the territory of a township or municipal	515
corporation that is contiguous to another contracting party, even	516
if the intervening township or municipal corporation is not a	517
contracting party. The area or areas of land to be included in the	518
district shall not include any parcel of land owned in fee by a	519
municipal corporation or a township or parcel of land that is	520
leased to a municipal corporation or a township, unless the	521
municipal corporation or township is a party to the contract or	522
unless the municipal corporation or township has given its consent	523
to have its parcel of land included in the district by the	524
adoption of a resolution. As used in this division, "parcel of	525
land" means any parcel of land owned by a municipal corporation or	526
a township for at least a six-month period within a five-year	527
period prior to the creation of a district, but "parcel of land"	528
does not include streets or public ways and sewer, water, and	529
other utility lines whether owned in fee or otherwise.	530

The district created shall be located within the territory of	531
one or more of the participating parties and may consist of all or	532
a portion of such territory. The boundaries of the district shall	533
be described in the contract or in an addendum to the contract.	534

(2) Prior to the public hearing to be held pursuant to	535
division (D)(2) of this section, the participating parties shall	536
give a copy of the proposed contract to each municipal corporation	537
located within one-quarter mile of the proposed joint economic	538
development district and not otherwise a party to the contract,	539
and afford the municipal corporation the reasonable opportunity,	540
for a period of thirty days following receipt of the proposed	541
contract, to make comments and suggestions to the participating	542
parties regarding elements contained in the proposed contract.	543

(3) The district shall not exceed two thousand acres in area.	544
The territory of the district shall not completely surround	545
territory that is not included within the boundaries of the	546
district.	547

(4) Sections 503.07 to 503.12 of the Revised Code do not	548
apply to territory included within a district created pursuant to	549
this section as long as the contract creating the district is in	550
effect, unless the legislative authority of each municipal	551
corporation and the board of township trustees of each township	552
included in the district consent, by ordinance or resolution, to	553
the application of those sections of the Revised Code.	554

(5) Upon the execution of the contract creating the district	555
by the parties to the contract, a participating municipal	556
corporation or township included within the district shall file a	557
copy of the fully executed contract with the county recorder of	558
each county within which a party to the contract is located, in	559
the miscellaneous records of the county. No annexation proceeding	560
pursuant to Chapter 709. of the Revised Code that proposes the	561
annexation to, merger, or consolidation with a municipal	562
corporation of any unincorporated territory within the district	563
shall be commenced for a period of three years after the contract	564
is filed with the county recorder of each county within which a	565
party to the contract is located unless each board of township	566
trustees whose territory is included, in whole or part, within the	567
district and the territory proposed to be annexed, merged, or	568
consolidated adopts a resolution consenting to the commencement of	569
the proceeding and a copy of the resolution is filed with the	570
legislative authority of each county within which a party to the	571
contract is located or unless the contract is terminated during	572
this period.	573

The contract entered into between the municipal corporations	574
and townships pursuant to this section may provide for the	575
prohibition of any annexation by the participating municipal	576
corporations of any unincorporated territory within the district	577
beyond the three-year mandatory prohibition of any annexation	578
provided for in division (B)(5) of this section.	579

(C)(1) After the legislative authority of a municipal	580
corporation and the board of township trustees have adopted an	581
ordinance and resolution approving a contract to create a joint	582
economic development district pursuant to this section, and after	583
a contract has been signed, the municipal corporations and	584
townships shall jointly file a petition with the legislative	585
authority of each county within which a party to the contract is	586
located.	587

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

588

(i) A statement that the area or areas of the district is not	589
greater than two thousand acres and is located within the	590
territory of one or more of the contracting parties;	591

(ii) A brief summary of the services to be provided by each	592
party to the contract or a reference to the portion of the	593
contract describing those services;	594

(iii) A description of the area or areas to be designated as	595
the district;	596

(iv) The signature of a representative of each of the	597
contracting parties.	598

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

599

(i) A signed copy of the contract, together with copies of	600
district maps and plans related to or part of the contract;	601

(ii) A certified copy of the ordinances and resolutions of	602
the contracting parties approving the contract;	603

(iii) A certificate from each of the contracting parties	604
indicating that the public hearings required by division (D)(2) of	605
this section have been held, the date of the hearings, and	606
evidence of publication of the notice of the hearings;	607

(iv) One or more signed statements of persons who are owners	608
of property located in whole or in part within the area to be	609
designated as the district, requesting that the property be	610
included within the district, provided that those statements shall	611
represent a majority of the persons owning property located in	612
whole or in part within the district and persons owning a majority	613
of the acreage located within the district. A signature may be	614
withdrawn by the signer up to but not after the time of the public	615
hearing required by division (D)(2) of this section.	616

(2) The legislative authority of each county within which a	617
party to the contract is located shall adopt a resolution	618
approving the petition for the creation of the district if the	619
petition and other documents have been filed in accordance with	620
the requirements of division (C)(1) of this section. If the	621
petition and other documents do not substantially meet the	622
requirements of that division, the legislative authority of any	623
county within which a party to the contract is located may adopt a	624
resolution disapproving the petition for the creation of the	625
district. The legislative authority of each county within which a	626
party to the contract is located shall adopt a resolution	627
approving or disapproving the petition within thirty days after	628
the petition was filed. If the legislative authority of each such	629
county does not adopt the resolution within the thirty-day period,	630
the petition shall be deemed approved and the contract shall go	631
into effect immediately after that approval or at such other time	632
as the contract specifies.	633

(D)(1) The contract creating the district shall set forth or	634
provide for the amount or nature of the contribution of each	635
municipal corporation and township to the development and	636
operation of the district and may provide for the sharing of the	637
costs of the operation of and improvements for the district. The	638
contributions may be in any form to which the contracting	639
municipal corporations and townships agree and may include but are	640
not limited to the provision of services, money, real or personal	641
property, facilities, or equipment. The contract may provide for	642
the contracting parties to share revenue from taxes levied on	643
property by one or more of the contracting parties if those	644
revenues may lawfully be applied to that purpose under the	645
legislation by which those taxes are levied. The contract shall	646
provide for new, expanded, or additional services, facilities, or	647
improvements, including expanded or additional capacity for or	648
other enhancement of existing services, facilities, or	649
improvements, provided that those services, facilities, or	650
improvements, or expanded or additional capacity for or	651
enhancement of existing services, facilities, or improvements,	652
required herein have been provided within the two-year period	653
prior to the execution of the contract.	654

(2) Before the legislative authority of a municipal	655
corporation or a board of township trustees passes any ordinance	656
or resolution approving a contract to create a joint economic	657
development district pursuant to this section, the legislative	658
authority of the municipal corporation and the board of township	659
trustees shall each hold a public hearing concerning the joint	660
economic development district contract and shall provide thirty	661
days' public notice of the time and place of the public hearing in	662
a newspaper of general circulation in the municipal corporation	663
and the township. The board of township trustees may provide	664
additional notice to township residents in accordance with section	665
9.03 of the Revised Code, and any additional notice shall include	666
the public hearing announcement; a summary of the terms of the	667
contract; a statement that the entire text of the contract and	668
district maps and plans are on file for public examination in the	669
office of the township fiscal officer; and information pertaining	670
to any tax changes that will or may occur as a result of the	671
contract.	672

During the thirty-day period prior to the public hearing, a	673
copy of the text of the contract together with copies of district	674
maps and plans related to or part of the contract shall be on	675
file, for public examination, in the offices of the clerk of the	676
legislative authority of the municipal corporation and of the	677
township fiscal officer. The public hearing provided for in	678
division (D)(2) of this section shall allow for public comment and	679
recommendations from the public on the proposed contract. The	680
contracting parties may include in the contract any of those	681
recommendations prior to the approval of the contract.	682

(3) Any resolution of the board of township trustees that	683
approves a contract that creates a joint economic development	684
district pursuant to this section shall be subject to a referendum	685
of the electors of the township. When a referendum petition,	686
signed by ten per cent of the number of electors in the township	687
who voted for the office of governor at the most recent general	688
election for the office of governor, is presented to the board of	689
township trustees within thirty days after the board of township	690
trustees adopted the resolution, ordering that the resolution be	691
submitted to the electors of the township for their approval or	692
rejection, the board of township trustees shall, after ten days	693
and not later than four p.m. of the ninetieth day before the	694
election, certify the text of the resolution to the board of	695
elections. The board of elections shall submit the resolution to	696
the electors of the township for their approval or rejection at	697
the next general, primary, or special election occurring	698
subsequent to ninety days after the certifying of the petition to	699
the board of elections.	700

(4) Upon the creation of a district under this section or	701
section 715.71 of the Revised Code, one of the contracting parties	702
shall file a copy of the following with the director of	703
development:	704

(a) The petition and other documents described in division	705
(C)(1) of this section, if the district is created under this	706
section;	707

(b) The documents described in division (D) of section 715.71	708
of the Revised Code, if the district is created under this	709
section.	710

(E) The district created by the contract shall be governed by	711
a board of directors that shall be established by or pursuant to	712
the contract. The board is a public body for the purposes of	713
section 121.22 of the Revised Code. The provisions of Chapter	714
2744. of the Revised Code apply to the board and the district. The	715
members of the board shall be appointed as provided in the	716
contract from among the elected members of the legislative	717
authorities and the elected chief executive officers of the	718
contracting parties, provided that there shall be at least two	719
members appointed from each of the contracting parties.	720

(F) The contract shall enumerate the specific powers, duties,	721
and functions of the board of directors of a district, and the	722
contract shall provide for the determination of procedures that	723
are to govern the board of directors. The contract may grant to	724
the board the power to adopt a resolution to levy an income tax	725
within the district. The income tax shall be used for the purposes	726
of the district and for the purposes of the contracting municipal	727
corporations and townships pursuant to the contract. The income	728
tax may be levied in the district based on income earned by	729
persons working or residing within the district and based on the	730
net profits of businesses located in the district. The income tax	731
shall follow the provisions of Chapter 718. of the Revised Code,	732
except that a vote shall be required by the electors residing in	733
the district to approve the rate of income tax. If no electors	734
reside within the district, then division (F)(4) of this section	735
applies. The rate of the income tax shall be no higher than the	736
highest rate being levied by a municipal corporation that is a	737
party to the contract.	738

(1) Within one hundred eighty days after the first meeting of	739
the board of directors, the board may levy an income tax, provided	740
that the rate of the income tax is first submitted to and approved	741
by the electors of the district at the succeeding regular or	742
primary election, or a special election called by the board,	743
occurring subsequent to ninety days after a certified copy of the	744
resolution levying the income tax and calling for the election is	745
filed with the board of elections. If the voters approve the levy	746
of the income tax, the income tax shall be in force for the full	747
period of the contract establishing the district. Any increase in	748
the rate of an income tax that was first levied within one hundred	749
eighty days after the first meeting of the board of directors	750
shall be approved by a vote of the electors of the district, shall	751
be in force for the remaining period of the contract establishing	752
the district, and shall not be subject to division (F)(2) of this	753
section.	754

(2) Any resolution of the board of directors levying an	755
income tax that is adopted subsequent to one hundred eighty days	756
after the first meeting of the board of directors shall be subject	757
to a referendum as provided in division (F)(2) of this section.	758
Any resolution of the board of directors levying an income tax	759
that is adopted subsequent to one hundred eighty days after the	760
first meeting of the board of directors shall be subject to an	761
initiative proceeding to amend or repeal the resolution levying	762
the income tax as provided in division (F)(2) of this section.	763
When a referendum petition, signed by ten per cent of the number	764
of electors in the district who voted for the office of governor	765
at the most recent general election for the office of governor, is	766
filed with the county auditor of each county within which a party	767
to the contract is located within thirty days after the resolution	768
is adopted by the board or when an initiative petition, signed by	769
ten per cent of the number of electors in the district who voted	770
for the office of governor at the most recent general election for	771
the office of governor, is filed with the county auditor of each	772
such county ordering that a resolution to amend or repeal a prior	773
resolution levying an income tax be submitted to the electors	774
within the district for their approval or rejection, the county	775
auditor of each such county, after ten days and not later than	776
four p.m. of the ninetieth day before the election, shall certify	777
the text of the resolution to the board of elections of that	778
county. The county auditor of each such county shall retain the	779
petition. The board of elections shall submit the resolution to	780
such electors, for their approval or rejection, at the next	781
general, primary, or special election occurring subsequent to	782
ninety days after the certifying of such petition to the board of	783
elections.	784

(3) Whenever a district is located in the territory of more	785
than one contracting party, a majority vote of the electors, if	786
any, in each of the several portions of the territory of the	787
contracting parties constituting the district approving the levy	788
of the tax is required before it may be imposed pursuant to this	789
division.	790

(4) If there are no electors residing in the district, no	791
election for the approval or rejection of an income tax shall be	792
held pursuant to this section, provided that where no electors	793
reside in the district, the maximum rate of the income tax that	794
may be levied shall not exceed one per cent.	795

(5) The board of directors of a district levying an income	796
tax shall enter into an agreement with one of the municipal	797
corporations that is a party to the contract to administer,	798
collect, and enforce the income tax on behalf of the district. The	799
resolution levying the income tax shall provide the same credits,	800
if any, to residents of the district for income taxes paid to	801
other such districts or municipal corporations where the residents	802
work, as credits provided to residents of the municipal	803
corporation administering the income tax.	804

(6)(a) The board shall publish or post public notice within	805
the district of any resolution adopted levying an income tax in	806
the same manner required of municipal corporations under sections	807
731.21 and 731.25 of the Revised Code.	808

(b) Except as otherwise specified by this division, any	809
referendum or initiative proceeding within a district shall be	810
conducted in the same manner as is required for such proceedings	811
within a municipal corporation pursuant to sections 731.28 to	812
731.40 of the Revised Code.	813

(G) Membership on the board of directors does not constitute	814
the holding of a public office or employment within the meaning of	815
any section of the Revised Code or any charter provision	816
prohibiting the holding of other public office or employment, and	817
shall not constitute an interest, either direct or indirect, in a	818
contract or expenditure of money by any municipal corporation,	819
township, county, or other political subdivision with which the	820
member may be connected. No member of a board of directors shall	821
be disqualified from holding any public office or employment, nor	822
shall such member forfeit or be disqualified from holding any such	823
office or employment, by reason of the member's membership on the	824
board of directors, notwithstanding any law or charter provision	825
to the contrary.	826

(H) The powers and authorizations granted pursuant to this	827
section or section 715.71 of the Revised Code are in addition to	828
and not in derogation of all other powers granted to municipal	829
corporations and townships pursuant to law. When exercising a	830
power or performing a function or duty under a contract authorized	831
pursuant to this section or section 715.71 of the Revised Code, a	832
municipal corporation may exercise all of the powers of a	833
municipal corporation, and may perform all the functions and	834
duties of a municipal corporation, within the district, pursuant	835
to and to the extent consistent with the contract. When exercising	836
a power or performing a function or duty under a contract	837
authorized pursuant to this section or section 715.71 of the	838
Revised Code, a township may exercise all of the powers of a	839
township, and may perform all the functions and duties of a	840
township, within the district, pursuant to and to the extent	841
consistent with the contract. The district board of directors has	842
no powers except those specifically set forth in the contract as	843
agreed to by the participating parties. No political subdivision	844
shall authorize or grant any tax exemption pursuant to Chapter	845
1728. or section 3735.67, 5709.62, 5709.63, or 5709.632 of the	846
Revised Code on any property located within the district without	847
the consent of the contracting parties. The prohibition for any	848
tax exemption pursuant to this division shall not apply to any	849
exemption filed, pending, or approved, or for which an agreement	850
has been entered into, before the effective date of the contract	851
entered into by the parties.	852

(I) Municipal corporations and townships may enter into	853
binding agreements pursuant to a contract authorized under this	854
section or section 715.71 of the Revised Code with respect to the	855
substance and administration of zoning and other land use	856
regulations, building codes, public permanent improvements, and	857
other regulatory and proprietary matters that are determined,	858
pursuant to the contract, to be for a public purpose and to be	859
desirable with respect to the operation of the district or to	860
facilitate new or expanded economic development in the state or	861
the district, provided that no contract shall exempt the territory	862
within the district from the procedures and processes of land use	863
regulation applicable pursuant to municipal corporation, township,	864
and county regulations, including but not limited to procedures	865
and processes concerning zoning.	866

(J) A contract creating a joint economic development district	867
under this section or section 715.71 of the Revised Code may	868
designate property as a community entertainment district or may be	869
amended to designate property as a community entertainment	870
district as prescribed in division (D) of section 4301.80 of the	871
Revised Code. A joint economic development district contract or	872
amendment designating a community entertainment district shall	873
include all information and documentation described in divisions	874
(B)(1) through (6) of section 4301.80 of the Revised Code. The	875
public notice required under division (D)(2) of this section and	876
division (C) of section 715.71 of the Revised Code shall specify	877
that the contract designates a community entertainment district	878
and describe the location of that district. Except as provided in	879
division (F) of section 4301.80 of the Revised Code, an area	880
designated as a community entertainment district under a joint	881
economic development district contract shall not lose its	882
designation even if the contract is canceled or terminated.	883

(K) A contract entered into pursuant to this section or	884
section 715.71 of the Revised Code may be amended and it may be	885
renewed, canceled, or terminated as provided in or pursuant to the	886
contract. The contract may be amended to add property owned by one	887
of the contracting parties to the district, or may be amended to	888
delete property from the district whether or not one of the	889
contracting parties owns the deleted property. The contract shall	890
continue in existence throughout its term and shall be binding on	891
the contracting parties and on any entities succeeding to such	892
parties, whether by annexation, merger, or otherwise. The income	893
tax levied by the board pursuant to this section or section 715.71	894
of the Revised Code shall apply in the entire district throughout	895
the term of the contract, notwithstanding that all or a portion of	896
the district becomes subject to annexation, merger, or	897
incorporation. No township or municipal corporation is divested of	898
its rights or obligations under the contract because of	899
annexation, merger, or succession of interests.	900

~~(K)~~(L) After the creation of a joint economic development	901
district described in division (A)(2) of this section, a municipal	902
corporation that is a contracting party may cease to own property	903
included in the district, but such property shall continue to be	904
included in the district and subject to the terms of the contract.	905

Sec. 715.71. (A) This section provides alternative	906
procedures and requirements to those set forth in section 715.70	907
of the Revised Code for creating and operating a joint economic	908
development district. Divisions (B), (C), (D)(1) to (3), and (F)	909
of section 715.70 of the Revised Code do not apply to a joint	910
economic development district established under this section.	911
However, divisions (A), (D)(4), (E), (G), (H), (I), (J), ~~and~~ (K),	912
and (L) of section 715.70 of the Revised Code do apply to a	913
district established under this section.	914

(B) One or more municipal corporations and one or more	915
townships may enter into a contract approved by the legislative	916
authority of each contracting party pursuant to which they create	917
as a joint economic development district one or more areas for the	918
purpose of facilitating economic development to create or preserve	919
jobs and employment opportunities and to improve the economic	920
welfare of the people in this state and in the area of the	921
contracting parties. The district created shall be located within	922
the territory of one or more of the contracting parties and may	923
consist of all or a portion of that territory. The boundaries of	924
the district shall be described in the contract or in an addendum	925
to the contract. The area or areas of land to be included in the	926
district shall not include any parcel of land owned in fee by or	927
leased to a municipal corporation or township, unless the	928
municipal corporation or township is a party to the contract or	929
has given its consent to have its parcel of land included in the	930
district by the adoption of a resolution. As used in this	931
division, "parcel of land" has the same meaning as in division (B)	932
of section 715.70 of the Revised Code.	933

(C) Before the legislative authority of a municipal	934
corporation or a board of township trustees adopts an ordinance or	935
resolution approving a contract to create a joint economic	936
development district under this section, it shall hold a public	937
hearing concerning the joint economic development district	938
contract and shall provide thirty days' public notice of the time	939
and place of the public hearing in a newspaper of general	940
circulation in the municipal corporation and the township. Each	941
municipal corporation and township that is a party to the contract	942
shall hold a public hearing. During the thirty-day period prior to	943
a public hearing, a copy of the text of the contract together with	944
copies of district maps and plans related to or part of the	945
contract shall be on file, for public examination, in the offices	946
of the clerk of the legislative authority of the municipal	947
corporation and of the township fiscal officer. The public	948
hearings provided for in this division shall allow for public	949
comment and recommendations on the proposed contract. The	950
participating parties may include in the contract any of those	951
recommendations prior to approval of the contract.	952

(D) After the legislative authority of a municipal	953
corporation and the board of township trustees have adopted an	954
ordinance and resolution approving a contract to create a joint	955
economic development district, the municipal corporation and the	956
township jointly shall file with the legislative authority of each	957
county within which a party to the contract is located all of the	958
following:	959

(1) A signed copy of the contract, together with copies of	960
district maps and plans related to or part of the contract;	961

(2) Certified copies of the ordinances and resolutions of the	962
contracting parties relating to the district and the contract;	963

(3) A certificate of each of the contracting parties that the	964
public hearings provided for in division (C) of this section have	965
been held, the date of the hearings, and evidence of publication	966
of the notice of the hearings.	967

(E) Within thirty days after the filing under division (D) of	968
this section, the legislative authority of each county within	969
which a party to the contract is located shall adopt a resolution	970
acknowledging the receipt of the required documents, approving the	971
creation of the joint economic development district, and directing	972
that the resolution of the board of township trustees approving	973
the contract be submitted to the electors of the township for	974
approval at the next succeeding general, primary, or special	975
election. The legislative authority of the county shall file with	976
the board of elections at least ninety days before the day of the	977
election a copy of the resolution of the board of township	978
trustees approving the contract. The resolution of the legislative	979
authority of the county also shall specify the date the election	980
is to be held and shall direct the board of elections to conduct	981
the election in the township. If the resolution of the legislative	982
authority of the county is not adopted within the thirty-day	983
period after the filing under division (D) of this section, the	984
joint economic development district shall be deemed approved by	985
the county legislative authority, and the board of township	986
trustees shall file its resolution with the board of elections for	987
submission to the electors of the township for approval at the	988
next succeeding general, primary, or special election. The filing	989
shall occur at least ninety days before the specified date the	990
election is to be held and shall direct the board of elections to	991
conduct the election in the township.	992

The ballot shall be in the following form:

993

"Shall the resolution of the board of township trustees	994
approving the contract with ............... (here insert name of	995
each municipal corporation and other township that is a party to	996
the contract) for the creation of a joint economic development	997
district be approved?	998

999

		FOR THE RESOLUTION AND CONTRACT			1000
		AGAINST THE RESOLUTION AND CONTRACT	"		1001

1002

If a majority of the electors of the township voting on the issue	1003
vote for the resolution and contract, the resolution shall become	1004
effective immediately and the contract shall go into effect	1005
immediately or in accordance with its terms.	1006

(F) The contract creating the district shall set forth or	1007
provide for the amount or nature of the contribution of each	1008
municipal corporation and township to the development and	1009
operation of the district and may provide for the sharing of the	1010
costs of the operation of and improvements for the district. The	1011
contributions may be in any form to which the contracting	1012
municipal corporations and townships agree and may include but are	1013
not limited to the provision of services, money, real or personal	1014
property, facilities, or equipment. The contract may provide for	1015
the contracting parties to share revenue from taxes levied on	1016
property by one or more of the contracting parties if those	1017
revenues may lawfully be applied to that purpose under the	1018
legislation by which those taxes are levied. The contract shall	1019
provide for new, expanded, or additional services, facilities, or	1020
improvements, including expanded or additional capacity for or	1021
other enhancement of existing services, facilities, or	1022
improvements, provided that the existing services, facilities, or	1023
improvements, or the expanded or additional capacity for or	1024
enhancement of the existing services, facilities, or improvements,	1025
have been provided within the two-year period prior to the	1026
execution of the contract.	1027

(G) The contract shall enumerate the specific powers, duties,	1028
and functions of the board of directors of the district and shall	1029
provide for the determination of procedures that are to govern the	1030
board of directors. The contract may grant to the board the power	1031
to adopt a resolution to levy an income tax within the district.	1032
The income tax shall be used for the purposes of the district and	1033
for the purposes of the contracting municipal corporations and	1034
townships pursuant to the contract. The income tax may be levied	1035
in the district based on income earned by persons working or	1036
residing within the district and based on the net profits of	1037
businesses located in the district. The income tax of the district	1038
shall follow the provisions of Chapter 718. of the Revised Code,	1039
except that no vote shall be required by the electors residing in	1040
the district. The rate of the income tax shall be no higher than	1041
the highest rate being levied by a municipal corporation that is a	1042
party to the contract.	1043

The board of directors of a district levying an income tax	1044
shall enter into an agreement with one of the municipal	1045
corporations that is a party to the contract to administer,	1046
collect, and enforce the income tax on behalf of the district. The	1047
resolution levying the income tax shall provide the same credits,	1048
if any, to residents of the district for income taxes paid to	1049
other districts or municipal corporations where the residents	1050
work, as credits provided to residents of the municipal	1051
corporation administering the income tax.	1052

(H) No annexation proceeding pursuant to Chapter 709. of the	1053
Revised Code that proposes the annexation to or merger or	1054
consolidation with a municipal corporation, except a municipal	1055
corporation that is a party to the contract, of any unincorporated	1056
territory within the district shall be commenced for a period of	1057
three years after the contract is filed with the legislative	1058
authority of each county within which a party to the contract is	1059
located in accordance with division (D) of this section unless	1060
each board of township trustees whose territory is included, in	1061
whole or part, within the district and the territory proposed to	1062
be annexed, merged, or consolidated adopts a resolution consenting	1063
to the commencement of the proceeding and a copy of the resolution	1064
is filed with the legislative authority of each such county or	1065
unless the contract is terminated during this three-year period.	1066
The contract entered into between the municipal corporations and	1067
townships pursuant to this section may provide for the prohibition	1068
of any annexation by the participating municipal corporations of	1069
any unincorporated territory within the district.	1070

Sec. 715.74. (A) The contract creating a joint economic	1071
development district shall provide for the amount or nature of the	1072
contribution of each contracting party to the development and	1073
operation of the district and may provide for the sharing of the	1074
costs of the operation of and improvements for the district. The	1075
contributions may be in any form to which the contracting parties	1076
agree and may include, but are not limited to, the provision of	1077
services, money, real or personal property, facilities, or	1078
equipment. The contract may provide for the contracting parties to	1079
share revenue from taxes levied by one or more of the contracting	1080
parties, if those revenues may lawfully be applied to that purpose	1081
under the legislation by which those taxes are levied. The	1082
contract shall specify and provide for new, expanded, or	1083
additional services, facilities, or improvements. The contract may	1084
provide for expanded or additional capacity for or other	1085
enhancement of existing services, facilities, or improvements.	1086

(B) The contract shall enumerate the specific powers, duties,	1087
and functions of the board of directors of the district described	1088
under section 715.78 of the Revised Code and shall provide for the	1089
determination of procedures that are to govern the board.	1090

(C)(1) The contract may grant to the board the power to adopt	1091
a resolution to levy an income tax within the district and the	1092
contract may designate certain portions of the district where such	1093
an income tax may be levied. The income tax shall be used for the	1094
purposes of the district or any portion of the district in which	1095
the contract authorizes an income tax and for the purposes of the	1096
contracting parties pursuant to the contract. The income tax may	1097
be levied in the district based on income earned by persons	1098
working within the district and based on the net profits of	1099
businesses located in the district, but the income of an	1100
individual who resides in the district shall not be subject to	1101
such income tax unless the income is received for personal	1102
services performed in the district. The income tax of the district	1103
shall follow the provisions of Chapter 718. of the Revised Code,	1104
except that no vote shall be required. The rate of the income tax	1105
shall be no higher than the highest rate being levied by a	1106
municipal corporation that is a contracting party.	1107

(2) If the board adopts a resolution to levy an income tax,	1108
it shall enter into an agreement with a municipal corporation that	1109
is a contracting party to administer, collect, and enforce the	1110
income tax on behalf of the district.	1111

(3) A resolution levying an income tax under this section	1112
shall require the contracting parties to annually set aside a	1113
percentage, to be stated in the resolution, of the amount of the	1114
income tax collected for the long-term maintenance of the	1115
district.	1116

(4) An income tax levied under this section shall apply in	1117
the district or any portion of the district in which the contract	1118
authorizes an income tax throughout the term of the contract	1119
creating the district, notwithstanding that all or a portion of	1120
the district becomes subject to annexation, merger, or	1121
consolidation.	1122

(D) The contract creating a joint economic development	1123
district shall continue in existence throughout its term and shall	1124
be binding on the contracting parties and on any parties	1125
succeeding to the contracting parties, whether by annexation,	1126
merger, or consolidation. Except as provided in division (E) of	1127
this section, the contract may be amended, renewed, or terminated	1128
with the approval of the contracting parties or any parties	1129
succeeding to the contracting parties. If the contract is amended	1130
to add area to an existing district, the amendment shall be	1131
adopted in the manner prescribed under section 715.761 of the	1132
Revised Code.	1133

(E) If two or more contracting parties previously have	1134
entered into a separate contract for utility services, then	1135
amendment, renewal, or termination of the separate contract for	1136
utility services shall not constitute any part of the	1137
consideration for the contract creating a joint economic	1138
development district. A contract creating a joint economic	1139
development district shall be rebuttably presumed to violate this	1140
division if it is entered into within two years prior or five	1141
years subsequent to the amendment, renewal, or termination of a	1142
separate contract for utility services that two or more	1143
contracting parties previously have entered into. The presumption	1144
stated in this division may be rebutted by clear and convincing	1145
evidence of both of the following:	1146

(1) That other substantial consideration existed to support	1147
the contract creating a joint economic development district;	1148

(2) That the contracting parties entered into the contract	1149
creating a joint economic development district freely and without	1150
duress or coercion related to the amendment, renewal, or	1151
termination of the separate contract for utility services.	1152

(F) A contract creating a joint economic development district	1153
that violates division (E) of this section is void and	1154
unenforceable.	1155

(G) The contract may designate property as a community	1156
entertainment district or may be amended to designate property as	1157
a community entertainment district as prescribed in division (D)	1158
of section 4301.80 of the Revised Code. A contract or amendment	1159
designating a community entertainment district shall include all	1160
information and documentation described in divisions (B)(1)	1161
through (6) of section 4301.80 of the Revised Code. The public	1162
notice required under section 715.75 of the Revised Code shall	1163
specify that the contract designates a community entertainment	1164
district and describe the location of that district. Except as	1165
provided in division (F) of section 4301.80 of the Revised Code,	1166
an area designated as a community entertainment district under a	1167
joint economic development district contract shall not lose its	1168
designation even if the contract is canceled or terminated.	1169

Sec. 4301.80. (A) As used in this section, "community	1170
entertainment district" means a bounded area that includes or will	1171
include a combination of entertainment, retail, educational,	1172
sporting, social, cultural, or arts establishments within close	1173
proximity to some or all of the following types of establishments	1174
within the district, or other types of establishments similar to	1175
these:	1176

(1) Hotels;

1177

(2) Restaurants;

1178

(3) Retail sales establishments;

1179

(4) Enclosed shopping centers;

1180

(5) Museums;

1181

(6) Performing arts theaters;

1182

(7) Motion picture theaters;

1183

(8) Night clubs;

1184

(9) Convention facilities;

1185

(10) Sports facilities;

1186

(11) Entertainment facilities or complexes;

1187

(12) Any combination of the establishments described in	1188
division (A)(1) to (11) of this section that provide similar	1189
services to the community.	1190

(B) Any owner of property located in a municipal corporation	1191
seeking to have that property, or that property and other	1192
surrounding property, designated as a community entertainment	1193
district shall file an application seeking this designation with	1194
the mayor of the municipal corporation in which that property is	1195
located. Any owner of property located in the unincorporated area	1196
of a township seeking to have that property, or that property and	1197
other surrounding property, designated as a community	1198
entertainment district shall file an application seeking this	1199
designation with the board of township trustees of the township in	1200
whose unincorporated area that property is located. An application	1201
to designate an area as a community entertainment district shall	1202
contain all of the following:	1203

(1) The applicant's name and address;

1204

(2) A map or survey of the proposed community entertainment	1205
district in sufficient detail to identify the boundaries of the	1206
district and the property owned by the applicant;	1207

(3) A general statement of the nature and types of	1208
establishments described in division (A) of this section that are	1209
or will be located within the proposed community improvement	1210
district and any other establishments located in the proposed	1211
community entertainment district that are not described in	1212
division (A) of this section;	1213

(4) If some or all of the establishments within the proposed	1214
community entertainment district have not yet been developed, the	1215
proposed time frame for completing the development of these	1216
establishments;	1217

(5) Evidence that the uses of land within the proposed	1218
community entertainment district are in accord with the municipal	1219
corporation's or township's master zoning plan or map;	1220

(6) A certificate from a surveyor or engineer licensed under	1221
Chapter 4733. of the Revised Code indicating that the area	1222
encompassed by the proposed community entertainment district	1223
contains no less than twenty contiguous acres;	1224

(7) A handling and processing fee to accompany the	1225
application, payable to the applicable municipal corporation or	1226
township, in an amount determined by that municipal corporation or	1227
township.	1228

(C) An application described in division (B) of this section	1229
relating to an area located in a municipal corporation shall be	1230
addressed and submitted to the mayor of the municipal corporation	1231
in which the area described in the application is located. The	1232
mayor, within thirty days after receiving the application, shall	1233
submit the application with the mayor's recommendation to the	1234
legislative authority of the municipal corporation. An application	1235
described in division (B) of this section relating to an area	1236
located in the unincorporated area of a township shall be	1237
addressed and submitted to the board of township trustees of the	1238
township in whose unincorporated area the area described in the	1239
application is located. The application is a public record for	1240
purposes of section 149.43 of the Revised Code upon its receipt by	1241
the mayor or board of township trustees.	1242

Within thirty days after it receives the application and the	1243
mayor's recommendations relating to the application, the	1244
legislative authority of the municipal corporation, by notice	1245
published once a week for two consecutive weeks in one newspaper	1246
of general circulation in the municipal corporation or as provided	1247
in section 7.16 of the Revised Code, shall notify the public that	1248
the application is on file in the office of the clerk of the	1249
municipal corporation and is available for inspection by the	1250
public during regular business hours. Within thirty days after it	1251
receives the application, the board of township trustees, by	1252
notice published once a week for two consecutive weeks in one	1253
newspaper of general circulation in the township or as provided in	1254
section 7.16 of the Revised Code, shall notify the public that the	1255
application is on file in the office of the township fiscal	1256
officer and is available for inspection by the public during	1257
regular business hours. The notice shall also indicate the date	1258
and time of any public hearing by the legislative authority or	1259
board of township trustees on the application.	1260

Within seventy-five days after the date the application is	1261
filed with the mayor of a municipal corporation, the legislative	1262
authority of the municipal corporation by ordinance or resolution	1263
shall approve or disapprove the application based on whether the	1264
proposed community entertainment district does or will	1265
substantially contribute to entertainment, retail, educational,	1266
sporting, social, cultural, or arts opportunities for the	1267
community. The community considered shall at a minimum include the	1268
municipal corporation in which the community is located. Any	1269
approval of an application shall be by an affirmative majority	1270
vote of the legislative authority.	1271

Within seventy-five days after the date the application is	1272
filed with a board of township trustees, the board by resolution	1273
shall approve or disapprove the application based on whether the	1274
proposed community entertainment district does or will	1275
substantially contribute to entertainment, retail, educational,	1276
sporting, social, cultural, or arts opportunities for the	1277
community. The community considered shall at a minimum include the	1278
township in which the community is located. Any approval of an	1279
application shall be by an affirmative majority vote of the board	1280
of township trustees.	1281

If the legislative authority or board of township trustees	1282
disapproves the application, the applicant may make changes in the	1283
application to secure its approval by the legislative authority or	1284
board of township trustees. Any area approved by the legislative	1285
authority or board of township trustees constitutes a community	1286
entertainment district, and a local option election may be	1287
conducted in the district, as a type of community facility, under	1288
section 4301.356 of the Revised Code.	1289

(D) Subject to the limitations prescribed by this division	1290
and alternative to the procedure described in divisions (B) and	1291
(C) of this section, a municipal corporation or township may	1292
designate property as a community entertainment district pursuant	1293
to a joint economic development district contract entered into	1294
under section 715.70 or 715.71 or sections 715.72 to 715.81 of the	1295
Revised Code. A municipal corporation or township may not	1296
designate property as a community entertainment district under	1297
this division unless all of the following apply:	1298

(1) The property is located in the joint economic development	1299
district;	1300

(2) The owner of the property consents in writing to	1301
designation of the property as a community entertainment district;	1302

(3) Designation of the property as a community entertainment	1303
district will substantially contribute to entertainment, retail,	1304
educational, sporting, social, cultural, or arts opportunities for	1305
the community. The proposed community to be considered for this	1306
purpose shall at a minimum include the township or municipal	1307
corporation in which the community is located and the entire area	1308
included in the joint economic development district.	1309

For the purposes of this section, a community entertainment	1310
district designated under division (D) of this section is located	1311
in the municipal corporation or township that encompasses more of	1312
the district's territory than any other municipal corporation or	1313
township.	1314

(E) All or part of an area designated as a community	1315
entertainment district under divisions (B) and (C) of this section	1316
may lose this designation as provided in this division. The	1317
legislative authority of a municipal corporation in which a	1318
community entertainment district is located, or the board of	1319
township trustees of the township in whose unincorporated area a	1320
community entertainment district is located, after giving notice	1321
of its proposed action by publication once a week for two	1322
consecutive weeks in one newspaper of general circulation in the	1323
municipal corporation or township or as provided in section 7.16	1324
of the Revised Code, may determine by ordinance or resolution in	1325
the case of the legislative authority of a municipal corporation,	1326
or by resolution in the case of a board of township trustees of a	1327
township, that all or part of the area fails to meet the standards	1328
described in this section for designation of an area as a	1329
community entertainment district. If the legislative authority or	1330
board so determines, the area designated in the ordinance or	1331
resolution no longer constitutes a community entertainment	1332
district.	1333

(F) All or part of an area designated as a community	1334
entertainment district under division (D) of this section may lose	1335
this designation as provided in this division. The parties to the	1336
joint economic development district contract designating the	1337
community entertainment district may give notice of a proposed	1338
action to revoke the community entertainment district designation	1339
by publication once a week for two consecutive weeks in one	1340
newspaper of general circulation in the area included in the joint	1341
economic development district as provided in section 7.16 of the	1342
Revised Code. After the completion of such notice, the legislative	1343
authority or board of township trustees of each party to the joint	1344
economic development district contract may determine, by ordinance	1345
or resolution, that all or part of the area designated as a	1346
community entertainment district fails to meet the standards	1347
described in this section. If the legislative authority or board	1348
of township trustees of each party to the joint economic	1349
development district contract approves such an ordinance or	1350
resolution, the area designated in the ordinances or resolutions	1351
no longer constitutes a community entertainment district.	1352

Sec. 4303.181. (A) Permit D-5a may be issued either to the	1353
owner or operator of a hotel or motel that is required to be	1354
licensed under section 3731.03 of the Revised Code, that contains	1355
at least fifty rooms for registered transient guests or is owned	1356
by a state institution of higher education as defined in section	1357
3345.011 of the Revised Code or a private college or university,	1358
and that qualifies under the other requirements of this section,	1359
or to the owner or operator of a restaurant specified under this	1360
section, to sell beer and any intoxicating liquor at retail, only	1361
by the individual drink in glass and from the container, for	1362
consumption on the premises where sold, and to registered guests	1363
in their rooms, which may be sold by means of a controlled access	1364
alcohol and beverage cabinet in accordance with division (B) of	1365
section 4301.21 of the Revised Code; and to sell the same products	1366
in the same manner and amounts not for consumption on the premises	1367
as may be sold by holders of D-1 and D-2 permits. The premises of	1368
the hotel or motel shall include a retail food establishment or a	1369
food service operation licensed pursuant to Chapter 3717. of the	1370
Revised Code that operates as a restaurant for purposes of this	1371
chapter and that is affiliated with the hotel or motel and within	1372
or contiguous to the hotel or motel, and that serves food within	1373
the hotel or motel, but the principal business of the owner or	1374
operator of the hotel or motel shall be the accommodation of	1375
transient guests. In addition to the privileges authorized in this	1376
division, the holder of a D-5a permit may exercise the same	1377
privileges as the holder of a D-5 permit.	1378

The owner or operator of a hotel, motel, or restaurant who	1379
qualified for and held a D-5a permit on August 4, 1976, may, if	1380
the owner or operator held another permit before holding a D-5a	1381
permit, either retain a D-5a permit or apply for the permit	1382
formerly held, and the division of liquor control shall issue the	1383
permit for which the owner or operator applies and formerly held,	1384
notwithstanding any quota.	1385

A D-5a permit shall not be transferred to another location.	1386
No quota restriction shall be placed on the number of D-5a permits	1387
that may be issued.	1388

The fee for this permit is two thousand three hundred	1389
forty-four dollars.	1390

(B) Permit D-5b may be issued to the owner, operator, tenant,	1391
lessee, or occupant of an enclosed shopping center to sell beer	1392
and intoxicating liquor at retail, only by the individual drink in	1393
glass and from the container, for consumption on the premises	1394
where sold; and to sell the same products in the same manner and	1395
amount not for consumption on the premises as may be sold by	1396
holders of D-1 and D-2 permits. In addition to the privileges	1397
authorized in this division, the holder of a D-5b permit may	1398
exercise the same privileges as a holder of a D-5 permit.	1399

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

1400

One D-5b permit may be issued at an enclosed shopping center	1401
containing at least two hundred twenty-five thousand, but less	1402
than four hundred thousand, square feet of floor area.	1403

Two D-5b permits may be issued at an enclosed shopping center	1404
containing at least four hundred thousand square feet of floor	1405
area. No more than one D-5b permit may be issued at an enclosed	1406
shopping center for each additional two hundred thousand square	1407
feet of floor area or fraction of that floor area, up to a maximum	1408
of five D-5b permits for each enclosed shopping center. The number	1409
of D-5b permits that may be issued at an enclosed shopping center	1410
shall be determined by subtracting the number of D-3 and D-5	1411
permits issued in the enclosed shopping center from the number of	1412
D-5b permits that otherwise may be issued at the enclosed shopping	1413
center under the formulas provided in this division. Except as	1414
provided in this section, no quota shall be placed on the number	1415
of D-5b permits that may be issued. Notwithstanding any quota	1416
provided in this section, the holder of any D-5b permit first	1417
issued in accordance with this section is entitled to its renewal	1418
in accordance with section 4303.271 of the Revised Code.	1419

The holder of a D-5b permit issued before April 4, 1984,	1420
whose tenancy is terminated for a cause other than nonpayment of	1421
rent, may return the D-5b permit to the division of liquor	1422
control, and the division shall cancel that permit. Upon	1423
cancellation of that permit and upon the permit holder's payment	1424
of taxes, contributions, premiums, assessments, and other debts	1425
owing or accrued upon the date of cancellation to this state and	1426
its political subdivisions and a filing with the division of a	1427
certification of that payment, the division shall issue to that	1428
person either a D-5 permit, or a D-1, a D-2, and a D-3 permit, as	1429
that person requests. The division shall issue the D-5 permit, or	1430
the D-1, D-2, and D-3 permits, even if the number of D-1, D-2,	1431
D-3, or D-5 permits currently issued in the municipal corporation	1432
or in the unincorporated area of the township where that person's	1433
proposed premises is located equals or exceeds the maximum number	1434
of such permits that can be issued in that municipal corporation	1435
or in the unincorporated area of that township under the	1436
population quota restrictions contained in section 4303.29 of the	1437
Revised Code. Any D-1, D-2, D-3, or D-5 permit so issued shall not	1438
be transferred to another location. If a D-5b permit is canceled	1439
under the provisions of this paragraph, the number of D-5b permits	1440
that may be issued at the enclosed shopping center for which the	1441
D-5b permit was issued, under the formula provided in this	1442
division, shall be reduced by one if the enclosed shopping center	1443
was entitled to more than one D-5b permit under the formula.	1444

The fee for this permit is two thousand three hundred	1445
forty-four dollars.	1446

(C) Permit D-5c may be issued to the owner or operator of a	1447
retail food establishment or a food service operation licensed	1448
pursuant to Chapter 3717. of the Revised Code that operates as a	1449
restaurant for purposes of this chapter and that qualifies under	1450
the other requirements of this section to sell beer and any	1451
intoxicating liquor at retail, only by the individual drink in	1452
glass and from the container, for consumption on the premises	1453
where sold, and to sell the same products in the same manner and	1454
amounts not for consumption on the premises as may be sold by	1455
holders of D-1 and D-2 permits. In addition to the privileges	1456
authorized in this division, the holder of a D-5c permit may	1457
exercise the same privileges as the holder of a D-5 permit.	1458

To qualify for a D-5c permit, the owner or operator of a	1459
retail food establishment or a food service operation licensed	1460
pursuant to Chapter 3717. of the Revised Code that operates as a	1461
restaurant for purposes of this chapter, shall have operated the	1462
restaurant at the proposed premises for not less than twenty-four	1463
consecutive months immediately preceding the filing of the	1464
application for the permit, have applied for a D-5 permit no later	1465
than December 31, 1988, and appear on the division's quota waiting	1466
list for not less than six months immediately preceding the filing	1467
of the application for the permit. In addition to these	1468
requirements, the proposed D-5c permit premises shall be located	1469
within a municipal corporation and further within an election	1470
precinct that, at the time of the application, has no more than	1471
twenty-five per cent of its total land area zoned for residential	1472
use.	1473

A D-5c permit shall not be transferred to another location.	1474
No quota restriction shall be placed on the number of such permits	1475
that may be issued.	1476

Any person who has held a D-5c permit for at least two years	1477
may apply for a D-5 permit, and the division of liquor control	1478
shall issue the D-5 permit notwithstanding the quota restrictions	1479
contained in section 4303.29 of the Revised Code or in any rule of	1480
the liquor control commission.	1481

The fee for this permit is one thousand five hundred	1482
sixty-three dollars.	1483

(D) Permit D-5d may be issued to the owner or operator of a	1484
retail food establishment or a food service operation licensed	1485
pursuant to Chapter 3717. of the Revised Code that operates as a	1486
restaurant for purposes of this chapter and that is located at an	1487
airport operated by a board of county commissioners pursuant to	1488
section 307.20 of the Revised Code, at an airport operated by a	1489
port authority pursuant to Chapter 4582. of the Revised Code, or	1490
at an airport operated by a regional airport authority pursuant to	1491
Chapter 308. of the Revised Code. The holder of a D-5d permit may	1492
sell beer and any intoxicating liquor at retail, only by the	1493
individual drink in glass and from the container, for consumption	1494
on the premises where sold, and may sell the same products in the	1495
same manner and amounts not for consumption on the premises where	1496
sold as may be sold by the holders of D-1 and D-2 permits. In	1497
addition to the privileges authorized in this division, the holder	1498
of a D-5d permit may exercise the same privileges as the holder of	1499
a D-5 permit.	1500

A D-5d permit shall not be transferred to another location.	1501
No quota restrictions shall be placed on the number of such	1502
permits that may be issued.	1503

The fee for this permit is two thousand three hundred	1504
forty-four dollars.	1505

(E) Permit D-5e may be issued to any nonprofit organization	1506
that is exempt from federal income taxation under the "Internal	1507
Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 501(c)(3), as	1508
amended, or that is a charitable organization under any chapter of	1509
the Revised Code, and that owns or operates a riverboat that meets	1510
all of the following:	1511

(1) Is permanently docked at one location;

1512

(2) Is designated as an historical riverboat by the Ohio	1513
historical society;	1514

(3) Contains not less than fifteen hundred square feet of	1515
floor area;	1516

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

1517

The holder of a D-5e permit may sell beer and intoxicating	1518
liquor at retail, only by the individual drink in glass and from	1519
the container, for consumption on the premises where sold.	1520

A D-5e permit shall not be transferred to another location.	1521
No quota restriction shall be placed on the number of such permits	1522
that may be issued. The population quota restrictions contained in	1523
section 4303.29 of the Revised Code or in any rule of the liquor	1524
control commission shall not apply to this division, and the	1525
division shall issue a D-5e permit to any applicant who meets the	1526
requirements of this division. However, the division shall not	1527
issue a D-5e permit if the permit premises or proposed permit	1528
premises are located within an area in which the sale of	1529
spirituous liquor by the glass is prohibited.	1530

The fee for this permit is one thousand two hundred nineteen	1531
dollars.	1532

(F) Permit D-5f may be issued to the owner or operator of a	1533
retail food establishment or a food service operation licensed	1534
under Chapter 3717. of the Revised Code that operates as a	1535
restaurant for purposes of this chapter and that meets all of the	1536
following:	1537

(1) It contains not less than twenty-five hundred square feet	1538
of floor area.	1539

(2) It is located on or in, or immediately adjacent to, the	1540
shoreline of, a navigable river.	1541

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

1542

(4) It provides entertainment and recreation, provided that	1543
not less than fifty per cent of the business on the permit	1544
premises shall be preparing and serving meals for a consideration.	1545

In addition, each application for a D-5f permit shall be	1546
accompanied by a certification from the local legislative	1547
authority that the issuance of the D-5f permit is not inconsistent	1548
with that political subdivision's comprehensive development plan	1549
or other economic development goal as officially established by	1550
the local legislative authority.	1551

The holder of a D-5f permit may sell beer and intoxicating	1552
liquor at retail, only by the individual drink in glass and from	1553
the container, for consumption on the premises where sold.	1554

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

1555

The division of liquor control shall not issue a D-5f permit	1556
if the permit premises or proposed permit premises are located	1557
within an area in which the sale of spirituous liquor by the glass	1558
is prohibited.	1559

A fee for this permit is two thousand three hundred	1560
forty-four dollars.	1561

As used in this division, "navigable river" means a river	1562
that is also a "navigable water" as defined in the "Federal Power	1563
Act," 94 Stat. 770 (1980), 16 U.S.C. 796.	1564

(G) Permit D-5g may be issued to a nonprofit corporation that	1565
is either the owner or the operator of a national professional	1566
sports museum. The holder of a D-5g permit may sell beer and any	1567
intoxicating liquor at retail, only by the individual drink in	1568
glass and from the container, for consumption on the premises	1569
where sold. The holder of a D-5g permit shall sell no beer or	1570
intoxicating liquor for consumption on the premises where sold	1571
after two-thirty a.m. A D-5g permit shall not be transferred to	1572
another location. No quota restrictions shall be placed on the	1573
number of D-5g permits that may be issued. The fee for this permit	1574
is one thousand eight hundred seventy-five dollars.	1575

(H)(1) Permit D-5h may be issued to any nonprofit	1576
organization that is exempt from federal income taxation under the	1577
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.	1578
501(c)(3), as amended, that owns or operates any of the following:	1579

(a) A fine arts museum, provided that the nonprofit	1580
organization has no less than one thousand five hundred bona fide	1581
members possessing full membership privileges;	1582

(b) A community arts center. As used in division (H)(1)(b) of	1583
this section, "community arts center" means a facility that	1584
provides arts programming to the community in more than one arts	1585
discipline, including, but not limited to, exhibits of works of	1586
art and performances by both professional and amateur artists.	1587

(c) A community theater, provided that the nonprofit	1588
organization is a member of the Ohio arts council and the American	1589
community theatre association and has been in existence for not	1590
less than ten years. As used in division (H)(1)(c) of this	1591
section, "community theater" means a facility that contains at	1592
least one hundred fifty seats and has a primary function of	1593
presenting live theatrical performances and providing recreational	1594
opportunities to the community.	1595

(2) The holder of a D-5h permit may sell beer and any	1596
intoxicating liquor at retail, only by the individual drink in	1597
glass and from the container, for consumption on the premises	1598
where sold. The holder of a D-5h permit shall sell no beer or	1599
intoxicating liquor for consumption on the premises where sold	1600
after one a.m. A D-5h permit shall not be transferred to another	1601
location. No quota restrictions shall be placed on the number of	1602
D-5h permits that may be issued.	1603

(3) The fee for a D-5h permit is one thousand eight hundred	1604
seventy-five dollars.	1605

(I) Permit D-5i may be issued to the owner or operator of a	1606
retail food establishment or a food service operation licensed	1607
under Chapter 3717. of the Revised Code that operates as a	1608
restaurant for purposes of this chapter and that meets all of the	1609
following requirements:	1610

(1) It is located in a municipal corporation or a township	1611
with a population of one hundred thousand or less.	1612

(2) It has inside seating capacity for at least one hundred	1613
forty persons.	1614

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

1615

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

1616

(5) Its receipts from beer and liquor sales, excluding wine	1617
sales, do not exceed twenty-five per cent of its total gross	1618
receipts.	1619

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

1620

(a) The value of its real and personal property exceeds seven	1621
hundred twenty-five thousand dollars.	1622

(b) It is located on property that is owned or leased by the	1623
state or a state agency, and its owner or operator has	1624
authorization from the state or the state agency that owns or	1625
leases the property to obtain a D-5i permit.	1626

The holder of a D-5i permit may sell beer and any	1627
intoxicating liquor at retail, only by the individual drink in	1628
glass and from the container, for consumption on the premises	1629
where sold, and may sell the same products in the same manner and	1630
amounts not for consumption on the premises where sold as may be	1631
sold by the holders of D-1 and D-2 permits. The holder of a D-5i	1632
permit shall sell no beer or intoxicating liquor for consumption	1633
on the premises where sold after two-thirty a.m. In addition to	1634
the privileges authorized in this division, the holder of a D-5i	1635
permit may exercise the same privileges as the holder of a D-5	1636
permit.	1637

A D-5i permit shall not be transferred to another location.	1638
The division of liquor control shall not renew a D-5i permit	1639
unless the retail food establishment or food service operation for	1640
which it is issued continues to meet the requirements described in	1641
divisions (I)(1) to (6) of this section. No quota restrictions	1642
shall be placed on the number of D-5i permits that may be issued.	1643
The fee for the D-5i permit is two thousand three hundred	1644
forty-four dollars.	1645

(J) Permit D-5j may be issued to the owner or the operator of	1646
a retail food establishment or a food service operation licensed	1647
under Chapter 3717. of the Revised Code to sell beer and	1648
intoxicating liquor at retail, only by the individual drink in	1649
glass and from the container, for consumption on the premises	1650
where sold and to sell beer and intoxicating liquor in the same	1651
manner and amounts not for consumption on the premises where sold	1652
as may be sold by the holders of D-1 and D-2 permits. The holder	1653
of a D-5j permit may exercise the same privileges, and shall	1654
observe the same hours of operation, as the holder of a D-5	1655
permit.	1656

The D-5j permit shall be issued only within a community	1657
entertainment district that is designated under section 4301.80 of	1658
the Revised Code ~~and that meets~~. The permit shall not be issued to	1659
a community entertainment district that is designated under	1660
divisions (B) and (C) of section 4301.80 of the Revised Code if	1661
the district does not meet one of the following qualifications:	1662

(1) It is located in a municipal corporation with a	1663
population of at least one hundred thousand.	1664

(2) It is located in a municipal corporation with a	1665
population of at least twenty thousand, and either of the	1666
following applies:	1667

(a) It contains an amusement park the rides of which have	1668
been issued a permit by the department of agriculture under	1669
Chapter 1711. of the Revised Code.	1670

(b) Not less than fifty million dollars will be invested in	1671
development and construction in the community entertainment	1672
district's area located in the municipal corporation.	1673

(3) It is located in a township with a population of at least	1674
forty thousand.	1675

(4) It is located in a township with a population of at least	1676
twenty thousand, and not less than seventy million dollars will be	1677
invested in development and construction in the community	1678
entertainment district's area located in the township.	1679

(5) It is located in a municipal corporation with a	1680
population between ten thousand and twenty thousand, and both of	1681
the following apply:	1682

(a) The municipal corporation was incorporated as a village	1683
prior to calendar year 1860 and currently has a historic downtown	1684
business district.	1685

(b) The municipal corporation is located in the same county	1686
as another municipal corporation with at least one community	1687
entertainment district.	1688

(6) It is located in a municipal corporation with a	1689
population of at least ten thousand, and not less than seventy	1690
million dollars will be invested in development and construction	1691
in the community entertainment district's area located in the	1692
municipal corporation.	1693

(7) It is located in a municipal corporation with a	1694
population of at least five thousand, and not less than one	1695
hundred million dollars will be invested in development and	1696
construction in the community entertainment district's area	1697
located in the municipal corporation.	1698

The location of a D-5j permit may be transferred only within	1699
the geographic boundaries of the community entertainment district	1700
in which it was issued and shall not be transferred outside the	1701
geographic boundaries of that district.	1702

Not more than one D-5j permit shall be issued within each	1703
community entertainment district for each five acres of land	1704
located within the district. Not more than fifteen D-5j permits	1705
may be issued within a single community entertainment district.	1706
Except as otherwise provided in division (J)(4) of this section,	1707
no quota restrictions shall be placed upon the number of D-5j	1708
permits that may be issued.	1709

The fee for a D-5j permit is two thousand three hundred	1710
forty-four dollars.	1711

(K)(1) Permit D-5k may be issued to any nonprofit	1712
organization that is exempt from federal income taxation under the	1713
"Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A.	1714
501(c)(3), as amended, that is the owner or operator of a	1715
botanical garden recognized by the American association of	1716
botanical gardens and arboreta, and that has not less than	1717
twenty-five hundred bona fide members.	1718

(2) The holder of a D-5k permit may sell beer and any	1719
intoxicating liquor at retail, only by the individual drink in	1720
glass and from the container, on the premises where sold.	1721

(3) The holder of a D-5k permit shall sell no beer or	1722
intoxicating liquor for consumption on the premises where sold	1723
after one a.m.	1724

(4) A D-5k permit shall not be transferred to another	1725
location.	1726

(5) No quota restrictions shall be placed on the number of	1727
D-5k permits that may be issued.	1728

(6) The fee for the D-5k permit is one thousand eight hundred	1729
seventy-five dollars.	1730

(L)(1) Permit D-5l may be issued to the owner or the operator	1731
of a retail food establishment or a food service operation	1732
licensed under Chapter 3717. of the Revised Code to sell beer and	1733
intoxicating liquor at retail, only by the individual drink in	1734
glass and from the container, for consumption on the premises	1735
where sold and to sell beer and intoxicating liquor in the same	1736
manner and amounts not for consumption on the premises where sold	1737
as may be sold by the holders of D-1 and D-2 permits. The holder	1738
of a D-5l permit may exercise the same privileges, and shall	1739
observe the same hours of operation, as the holder of a D-5	1740
permit.	1741

(2) The D-5l permit shall be issued only to a premises to	1742
which all of the following apply:	1743

(a) The premises has gross annual receipts from the sale of	1744
food and meals that constitute not less than seventy-five per cent	1745
of its total gross annual receipts.	1746

(b) The premises is located within a revitalization district	1747
that is designated under section 4301.81 of the Revised Code.	1748

(c) The premises is located in a municipal corporation or	1749
township in which the number of D-5 permits issued equals or	1750
exceeds the number of those permits that may be issued in that	1751
municipal corporation or township under section 4303.29 of the	1752
Revised Code.	1753

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

1754

(i) It is located in a county with a population of one	1755
hundred twenty-five thousand or less according to the population	1756
estimates certified by the development services agency for	1757
calendar year 2006.	1758

(ii) It is located in the municipal corporation that has the	1759
largest population in a county when the county has a population	1760
between two hundred fifteen thousand and two hundred twenty-five	1761
thousand according to the population estimates certified by the	1762
development services agency for calendar year 2006. Division	1763
(L)(2)(d)(ii) of this section applies only to a municipal	1764
corporation that is wholly located in a county.	1765

(iii) It is located in the municipal corporation that has the	1766
largest population in a county when the county has a population	1767
between one hundred forty thousand and one hundred forty-one	1768
thousand according to the population estimates certified by the	1769
development services agency for calendar year 2006. Division	1770
(L)(2)(d)(iii) of this section applies only to a municipal	1771
corporation that is wholly located in a county.	1772

(3) The location of a D-5l permit may be transferred only	1773
within the geographic boundaries of the revitalization district in	1774
which it was issued and shall not be transferred outside the	1775
geographic boundaries of that district.	1776

(4) Not more than one D-5l permit shall be issued within each	1777
revitalization district for each five acres of land located within	1778
the district. Not more than fifteen D-5l permits may be issued	1779
within a single revitalization district. Except as otherwise	1780
provided in division (L)(4) of this section, no quota restrictions	1781
shall be placed upon the number of D-5l permits that may be	1782
issued.	1783

(5) No D-5l permit shall be issued to an adult entertainment	1784
establishment as defined in section 2907.39 of the Revised Code.	1785

(6) The fee for a D-5l permit is two thousand three hundred	1786
forty-four dollars.	1787

(M) Permit D-5m may be issued to either the owner or the	1788
operator of a retail food establishment or food service operation	1789
licensed under Chapter 3717. of the Revised Code that operates as	1790
a restaurant for purposes of this chapter and that is located in,	1791
or affiliated with, a center for the preservation of wild animals	1792
as defined in section 4301.404 of the Revised Code, to sell beer	1793
and any intoxicating liquor at retail, only by the glass and from	1794
the container, for consumption on the premises where sold, and to	1795
sell the same products in the same manner and amounts not for	1796
consumption on the premises as may be sold by the holders of D-1	1797
and D-2 permits. In addition to the privileges authorized by this	1798
division, the holder of a D-5m permit may exercise the same	1799
privileges as the holder of a D-5 permit.	1800

A D-5m permit shall not be transferred to another location.	1801
No quota restrictions shall be placed on the number of D-5m	1802
permits that may be issued. The fee for a permit D-5m is two	1803
thousand three hundred forty-four dollars.	1804

(N) Permit D-5n shall be issued to either a casino operator	1805
or a casino management company licensed under Chapter 3772. of the	1806
Revised Code that operates a casino facility under that chapter,	1807
to sell beer and any intoxicating liquor at retail, only by the	1808
individual drink in glass and from the container, for consumption	1809
on the premises where sold, and to sell the same products in the	1810
same manner and amounts not for consumption on the premises as may	1811
be sold by the holders of D-1 and D-2 permits. In addition to the	1812
privileges authorized by this division, the holder of a D-5n	1813
permit may exercise the same privileges as the holder of a D-5	1814
permit. A D-5n permit shall not be transferred to another	1815
location. Only one D-5n permit may be issued per casino facility	1816
and not more than four D-5n permits shall be issued in this state.	1817
The fee for a permit D-5n shall be twenty thousand dollars. The	1818
holder of a D-5n permit may conduct casino gaming on the permit	1819
premises notwithstanding any provision of the Revised Code or	1820
Administrative Code.	1821

(O) Permit D-5o may be issued to the owner or operator of a	1822
retail food establishment or a food service operation licensed	1823
under Chapter 3717. of the Revised Code that operates as a	1824
restaurant for purposes of this chapter and that is located within	1825
a casino facility for which a D-5n permit has been issued. The	1826
holder of a D-5o permit may sell beer and any intoxicating liquor	1827
at retail, only by the individual drink in glass and from the	1828
container, for consumption on the premises where sold, and may	1829
sell the same products in the same manner and amounts not for	1830
consumption on the premises where sold as may be sold by the	1831
holders of D-1 and D-2 permits. In addition to the privileges	1832
authorized by this division, the holder of a D-5o permit may	1833
exercise the same privileges as the holder of a D-5 permit. A D-5o	1834
permit shall not be transferred to another location. No quota	1835
restrictions shall be placed on the number of such permits that	1836
may be issued. The fee for this permit is two thousand three	1837
hundred forty-four dollars.	1838

Sec. 4504.08. A resolution, ordinance, or other measure	1839
levying a county motor vehicle license tax, municipal motor	1840
vehicle license tax, township motor vehicle license tax, or	1841
transportation improvement district motor vehicle license tax, or	1842
regional transportation improvement project motor vehicle license	1843
tax shall not be applicable to motor vehicle registrations for a	1844
registration year beginning at the time established in section	1845
4503.10 of the Revised Code unless a copy of such resolution or	1846
ordinance is certified to the registrar of motor vehicles not	1847
later than the first day of July of the year preceding that in	1848
which such registration year begins.	1849

Sec. 4504.09. Any county, township, municipal, or	1850
transportation improvement district, or regional transportation	1851
improvement project motor vehicle license tax shall be paid to the	1852
registrar of motor vehicles or to a deputy registrar at the time	1853
application for registration of a motor vehicle as provided in	1854
sections 4503.10 and 4503.102 of the Revised Code is made and no	1855
certificate of registration, numbered license plates and	1856
validation stickers, or validation stickers alone, shall be issued	1857
to the owner of a motor vehicle for which any amount of county,	1858
township, municipal, or transportation improvement district, or	1859
regional transportation improvement project motor vehicle license	1860
tax due thereon has not been paid. Payment of the tax shall be	1861
evidenced by a stamp on the certificate of registration by the	1862
official issuing such certificate.	1863

Upon the transfer of ownership of a motor vehicle, the	1864
registrar or deputy registrar shall collect any additional county,	1865
township, municipal, or transportation improvement district, or	1866
regional transportation improvement project motor vehicle license	1867
tax due thereon, computed in the manner provided in section	1868
4503.12 of the Revised Code.	1869

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

1870

(1) "Business" means a sole proprietorship, a corporation for	1871
profit, or a pass-through entity as defined in section 5733.04 of	1872
the Revised Code.	1873

(2) "Owner" means a partner of a partnership, a member of a	1874
limited liability company, a majority shareholder of an S	1875
corporation, a person with a majority ownership interest in a	1876
pass-through entity, or any officer, employee, or agent with	1877
authority to make decisions legally binding upon a business.	1878

(3) "Truck," "trailer," and "semitrailer" have the same	1879
meanings as in section 4501.01 of the Revised Code;	1880

(4) "Commercial trailer" means any trailer that is not a	1881
noncommercial trailer as defined in section 4501.01 of the Revised	1882
Code.	1883

(B) The governing board of a regional transportation	1884
improvement project created under Chapter 5595. of the Revised	1885
Code may request that the board of county commissioners of each	1886
county participating in the project propose an annual license tax	1887
upon the operation of motor vehicles on public roads in the	1888
respective counties. If a governing board makes such a request,	1889
the governing board shall make the request to the boards of	1890
commissioners of all counties participating in the project. The	1891
request shall be in writing and, if the governing board adopted a	1892
resolution to allocate revenue from such taxes to fund	1893
supplemental transportation improvements as provided in division	1894
(B) of section 5595.06 of the Revised Code, shall be accompanied	1895
by a copy of the resolution adopted under that division. If the	1896
governing board intends for the taxes to apply to trucks, the	1897
request shall so state. The purposes of each of the taxes shall be	1898
to pay the costs of transportation improvements as defined by	1899
section 5595.01 of the Revised Code, to pay debt service charges	1900
on obligations issued for those purposes, to supplement other	1901
revenue already available for such purposes, and to pay the cost	1902
of enforcing and administering the tax. No such tax may be levied	1903
unless the board of commissioners of each participating county	1904
consents to propose levying the tax and a majority of electors	1905
voting on the tax in each county as provided in this section	1906
approve the resolution levying the tax in that county.	1907

Each county's tax shall be levied in an increment of five	1908
dollars, not exceeding twenty-five dollars, per motor vehicle as	1909
determined by the governing board of the regional transportation	1910
improvement project. Commercial trailers and semitrailers shall	1911
not be subject to the tax. Trucks shall not be subject to the tax	1912
unless the governing board's request states that trucks shall be	1913
subject to the tax. If trucks are to be subject to the tax, the	1914
governing board shall proceed as required by division (D) of this	1915
section before the governing board submits its request to the	1916
boards of county commissioners under this division. The owner of	1917
each motor vehicle subject to the tax who resides in the county	1918
where the tax applies shall pay the tax levied by the board of	1919
county commissioners. The tax is in addition to all other taxes	1920
levied under this chapter and subject to reduction in the manner	1921
provided in division (B)(2) of section 4503.11 of the Revised	1922
Code. Each tax shall apply at a uniform rate throughout the	1923
county. Taxes levied under this section shall not apply to	1924
registrations for any registration year beginning before January	1925
1, 2017. The taxes shall continue in effect until expiration or	1926
repeal or until the dissolution of the regional transportation	1927
improvement project for which the taxes are levied.	1928

(C) If the board of commissioners of each county	1929
participating in the regional transportation improvement project	1930
consents, by resolution, to the governing board's request to levy	1931
a tax under this section, the board of commissioners of each such	1932
county shall adopt a resolution levying the tax and proposing to	1933
submit the question of the tax to the electors of the county. The	1934
resolution shall specify the rate of the tax, the date on which	1935
the tax will terminate, and, if the request of the governing board	1936
of the regional transportation improvement project indicates that	1937
a portion of the revenue will be used for supplemental	1938
transportation improvements, the portion of the tax revenue that	1939
will be used for such supplemental improvements. The rate of the	1940
tax levied in each county, the election at which the question is	1941
to be submitted, the first registration year the tax will be	1942
levied, the date on which the tax will terminate, and whether the	1943
tax applies to trucks shall be identical for all the counties.	1944

The board of elections of each county shall submit the	1945
question of the tax to the electors at the primary or general	1946
election to be held not less than ninety days after the board of	1947
county commissioners certifies to the county board of elections	1948
its resolution proposing the tax. The secretary of state shall	1949
prescribe the form of the ballot for the election. If the question	1950
of the tax is approved by a majority of the electors voting on the	1951
question of the tax in each county, the board of county	1952
commissioners of each county shall levy the tax as provided in the	1953
resolution.	1954

A tax shall not be levied in any of the counties	1955
participating in the regional transportation improvement project	1956
unless the majority of electors voting on the question in each of	1957
those counties approve the question. If the question of the tax is	1958
approved in each county, the board of commissioners of the most	1959
populous of such counties as determined by the most recent federal	1960
decennial census shall certify the copies of all counties'	1961
resolutions to the registrar of motor vehicles as provided in	1962
section 4504.08 of the Revised Code.	1963

(D) If the taxes to be levied under this section would apply	1964
to the operation of trucks on public highways in the counties	1965
levying the tax, the governing board of the regional	1966
transportation improvement project that requested the levy of the	1967
taxes shall appoint a transportation advisory council. The council	1968
shall review the proposed license taxes in conjunction with the	1969
cooperative agreement for the project and determine if the	1970
agreement and taxes are in the best interests of businesses	1971
operating in the counties in which the taxes would be imposed. The	1972
governing board shall not submit a proposed tax to boards of	1973
county commissioners under division (B) of this section unless the	1974
tax is approved by the transportation advisory council or the tax	1975
does not apply to trucks.	1976

The transportation advisory council is a public body for the	1977
purposes of section 121.22 of the Revised Code and is a public	1978
office for the purposes of section 149.43 of the Revised Code.	1979
Members of the council shall not be considered to be holding a	1980
direct or indirect interest in a contract or expenditure of money	1981
by a county or a regional transportation improvement project	1982
because of their affiliation with the council.	1983

The transportation advisory council shall consist of one	1984
member for each county participating in the regional	1985
transportation improvement project. For each county, the governing	1986
board of the project shall first appoint an owner of the business	1987
that owns the most trucks that would be subject to the license tax	1988
if it was imposed in that county, or an individual designated by	1989
the owner to serve in the owner's place. If the owner of the	1990
business is unable or unwilling to serve on the council or to	1991
designate an individual to serve in the owner's place, the	1992
governing board shall appoint an owner of the business that owns	1993
the next most trucks that would be subject to the license tax if	1994
it was imposed in that county, or an individual designated by the	1995
owner to serve in the owner's place. The governing board shall	1996
repeat this appointment procedure until each position on the	1997
council has been filled. No business may have more than one	1998
representative on the council. If the appointment procedure	1999
results in an owner of the same business being appointed to the	2000
council more than once, the governing board shall skip that	2001
business in the appointment order in one of the participating	2002
counties and instead appoint an owner of the business that owns	2003
the next most trucks that would be subject to the license tax if	2004
it was imposed in that county, or an individual designated by the	2005
owner to serve in the owner's place. Two businesses are the same	2006
business for the purposes of this division if more than fifty per	2007
cent of the controlling interest in each of the businesses is	2008
owned by the same person or persons.	2009

The transportation advisory council shall hold at least one	2010
public meeting before voting on whether to approve the proposed	2011
license tax or taxes. Meetings shall be held in the most populous	2012
county in which a proposed license tax would be levied. Population	2013
shall be determined by reference to the most recent federal	2014
decennial census. Attendance by a majority of the members of the	2015
council constitutes a quorum to conduct the business of the	2016
council. At the meeting, the council shall consider the question	2017
of whether the license taxes and the cooperative agreement are in	2018
the best interests of the businesses operating in the counties in	2019
which the taxes would be imposed. In considering this question,	2020
the council shall allow the governing board, or a representative	2021
thereof, the opportunity to present testimony on the license taxes	2022
and the cooperative agreement. The council also shall allow time,	2023
during the meeting or meetings, for public comment on the license	2024
tax or taxes and the cooperative agreement. The council may hold	2025
an executive session in the manner provided in and subject to the	2026
limitations of section 122.22 of the Revised Code.	2027

If the council, by majority vote of the membership of the	2028
council, determines that the license taxes and the cooperative	2029
agreement are in the best interests of the businesses operating	2030
within counties in which the tax would be levied, the governing	2031
board may submit requests to the appropriate boards of county	2032
commissioners that the license tax be placed on the ballot in	2033
accordance with division (C) of this section. If the council does	2034
not approve the license taxes and the cooperative agreement, the	2035
council shall provide recommendations to the governing board for	2036
ways in which the proposed license taxes and the cooperative	2037
agreement may be modified to meet the approval of the council.	2038
Such recommendations shall be in writing and shall be sent to the	2039
governing board within fourteen days after the vote of the council	2040
on the license taxes and the cooperative agreement.	2041

The transportation advisory council shall dissolve by	2042
operation of law upon approving a license tax proposal under this	2043
division.	2044

The governing board shall make appropriations as are	2045
necessary to pay the costs incurred by the council in the exercise	2046
of its functions under this division.	2047

(E) The registrar of motor vehicles shall deposit revenue	2048
from each of the taxes levied under this section that is received	2049
by the registrar under section 4504.09 of the Revised Code in the	2050
local motor vehicle license tax fund created by section 4501.031	2051
of the Revised Code. The registrar shall distribute the revenue	2052
from each tax to the appropriate board of county commissioners.	2053
The registrar may assign to each board of county commissioners a	2054
unique code to facilitate the distribution of the revenue, which	2055
may be the same unique code assigned to that county under section	2056
4501.03 of the Revised Code. The board of county commissioners	2057
then shall pay the money to the governing board of the regional	2058
transportation improvement project that requested that the	2059
question of the levying of the tax be placed on the ballot.	2060

Sec. 5595.01. As used in this chapter:

2061

(A) "Regional transportation improvement project" or	2062
"project" means a regional transportation improvement project	2063
undertaken pursuant to section 5595.02 of the Revised Code.	2064

(B) "Transportation improvement" or "improvement" means the	2065
construction, repair, maintenance, or expansion of streets,	2066
highways, parking facilities, rail tracks and necessarily related	2067
rail facilities, bridges, tunnels, overpasses, underpasses,	2068
interchanges, approaches, culverts, and other means of	2069
transportation, and the erection and maintenance of traffic signs,	2070
markers, lights, and signals.	2071

Sec. 5595.02. (A) The boards of county commissioners of two	2072
or more counties may undertake a regional transportation	2073
improvement project for the purpose of completing transportation	2074
improvements within the territory of the counties. The project	2075
shall be administered by a governing board in accordance with a	2076
cooperative agreement.	2077

(B) The cooperative agreement shall provide for the creation	2078
of a governing board consisting of one county commissioner from	2079
each county that is a party to the agreement or a designee	2080
appointed by the board of county commissioners of the county for	2081
the purpose of serving on the governing board, and the county	2082
engineer of each such county or a designee appointed by the county	2083
engineer for the purpose of serving on the governing board.	2084
Membership on the board is not a direct or indirect interest in a	2085
contract or expenditure of money by the county. The board is a	2086
public body for the purposes of section 121.22 of the Revised Code	2087
and a public office for the purposes of section 149.43 of the	2088
Revised Code. Chapter 2744. of the Revised Code applies to the	2089
board.	2090

(C) The governing board of a regional transportation	2091
improvement project is a body both corporate and politic, and the	2092
exercise by it of the powers conferred by this chapter in the	2093
financing, construction, maintenance, repair, and operation of	2094
transportation improvements are essential governmental functions.	2095

(D) A board of county commissioners, in accordance with the	2096
cooperative agreement, may make appropriations to pay costs	2097
incurred by the governing board in the exercise of its functions	2098
under this chapter so long as such costs are approved by the	2099
director of transportation under section 5595.12 of the Revised	2100
Code.	2101

Sec. 5595.03. (A) A resolution of a board of county	2102
commissioners undertaking a regional transportation improvement	2103
project must include a cooperative agreement containing all of the	2104
following:	2105

(1) A description or analysis of the deficiencies of the	2106
existing transportation system in the counties participating in	2107
the project and of projected needs or deficiencies of the system	2108
in ensuing years under reasonable assumptions about development,	2109
population trends, and other factors affecting transportation	2110
infrastructure in the counties;	2111

(2) A comprehensive list of the transportation improvements	2112
to be completed as part of the project, including a general	2113
description of each improvement, schedules of the projected	2114
beginning and end of each improvement, and the estimated cost of	2115
each improvement;	2116

(3) Directives regarding the operations and reporting	2117
requirements of the governing board;	2118

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

2119

(5) Any other terms the board of county commissioners	2120
considers necessary or conducive to communicate the intentions of	2121
the cooperative agreement and to ensure its effective	2122
implementation by the governing board.	2123

(B) A board of county commissioners that intends to undertake	2124
a regional transportation improvement project shall hold at least	2125
one public hearing on the proposed cooperative agreement before	2126
adopting a resolution approving the agreement. The board of county	2127
commissioners shall provide at least thirty days' public notice of	2128
the time and place of the public hearing in a newspaper of general	2129
circulation in the county. During the thirty-day period before the	2130
public hearing, the proposed cooperative agreement shall be made	2131
available for public inspection at the offices of each county that	2132
will be a party to the agreement.	2133

(C) If the cooperative agreement is approved by each county	2134
that will be a party to the agreement, one of the participating	2135
counties shall send a copy of the agreement to the director of	2136
transportation. The director shall evaluate the agreement and	2137
determine if the transportation improvements specified in the	2138
agreement are in the best interest of the transportation	2139
facilities of this state, as defined in section 5501.01 of the	2140
Revised Code. If the director approves the agreement, the director	2141
shall send notice of approval to each county that is a party to	2142
the agreement. Unless otherwise provided in the cooperative	2143
agreement, the agreement is effective immediately upon approval by	2144
the director. If the director does not approve the agreement, the	2145
director shall send notice of denial to each county that is a	2146
party to the agreement. The notice of denial shall include the	2147
reason or reasons for the denial and recommendations for ways in	2148
which the agreement may be changed to meet the approval of the	2149
director. If the director does not make a determination within	2150
ninety days after receiving a cooperative agreement under this	2151
section, the director is deemed to have approved the agreement	2152
and, unless otherwise provided in the agreement, the agreement is	2153
effective immediately. No cooperative agreement is effective	2154
without actual or constructive approval by the director under this	2155
section.	2156

(D) The cooperative agreement governing a regional	2157
transportation improvement project may be amended at any time by	2158
majority vote of the governing board and of the boards of county	2159
commissioners of each of the participating counties and with the	2160
approval of the director of transportation obtained in the same	2161
manner as approval of the original agreement.	2162

Sec. 5595.04. The governing board of a regional	2163
transportation improvement project may do any of the following:	2164

(A) Make and enter into all contracts and agreements	2165
necessary or incidental to the performance of its functions and	2166
the execution of its powers under this chapter and in accordance	2167
with the cooperative agreement. The procuring of goods and	2168
awarding of contracts with a cost in excess of fifty thousand	2169
dollars shall be done in accordance with the competitive bidding	2170
procedures established for boards of county commissioners by	2171
sections 307.86 to 307.91 of the Revised Code.	2172

(B) Sue and be sued in its own name, plead and be impleaded,	2173
provided any actions against the governing board or the regional	2174
transportation improvement project shall be brought in the court	2175
of common pleas of a county that is a party to the cooperative	2176
agreement or in the court of common pleas of the county in which	2177
the cause of action arose, and all summonses, exceptions, and	2178
notices shall be served on the governing board by leaving a copy	2179
thereof at its principal office with a member of the governing	2180
board or an employee or agent thereof;	2181

(C) Employ or retain persons as are necessary in the judgment	2182
of the governing board to carry out the project, and fix their	2183
compensation;	2184

(D) Acquire by purchase, lease, lease-purchase, lease with	2185
option to purchase, or otherwise any property necessary,	2186
convenient, or proper for the construction, maintenance, repair,	2187
or operation of one or more transportation improvements. The	2188
governing board may pledge net revenues, to the extent permitted	2189
by this chapter with respect to bonds, to secure payments to be	2190
paid by the governing board under such a lease, lease-purchase	2191
agreement, or lease with option to purchase. Title to real and	2192
personal property shall be held in the name of the governing	2193
board. The governing board is not authorized to acquire property	2194
by appropriation.	2195

(E) Issue securities to pay for the costs of transportation	2196
improvements pursuant to section 5595.05 of the Revised Code.	2197

Sec. 5595.05. The governing board of a regional	2198
transportation improvement project may provide for the issuance of	2199
securities for the purpose of paying costs of transportation	2200
improvements. The securities are Chapter 133. securities, and the	2201
issuance of the securities, the maturities and other details	2202
thereof, the rights of the holders thereof, and the rights,	2203
duties, and obligations of the governing board in respect to the	2204
securities is governed by the applicable bond proceedings, section	2205
133.22 or 133.23, and other applicable sections of Chapter 133. of	2206
the Revised Code, notwithstanding that the transportation	2207
improvements may result in permanent improvements for more than	2208
one purpose under that chapter.	2209

Such securities do not constitute a debt or a pledge of the	2210
faith and credit of the state or of any political subdivision of	2211
the state. Debt charges on outstanding securities are payable	2212
solely from revenues pledged to the regional transportation	2213
improvement project pursuant to section 5595.06 of the Revised	2214
Code. All securities shall contain on their face a statement to	2215
that effect. Sections 9.98 to 9.983 of the Revised Code apply to	2216
the securities.	2217

Sec. 5595.06. (A) The governing board of a regional	2218
transportation improvement project, pursuant to the cooperative	2219
agreement, may request and receive pledges of revenue from the	2220
state, the counties that are parties to the agreement, and any	2221
political subdivision or taxing unit located within any of those	2222
counties. Except as provided in division (B) of this section, the	2223
pledged revenues shall be used solely for the purpose of funding	2224
the transportation improvements prescribed by the cooperative	2225
agreement, the debt charges on any securities issued by the	2226
governing board under section 5595.05 of the Revised Code, and the	2227
expenses of the governing board. The state, the counties, and any	2228
political subdivision or taxing unit located within such a county	2229
may pledge revenue to the governing board from any of the	2230
following sources:	2231

(1) The general revenue fund of the state;

2232

(2) License tax revenue derived from an annual motor vehicle	2233
license tax imposed pursuant to section 4504.22 of the Revised	2234
Code;	2235

(3) Payments in lieu of taxes derived under section 5709.42,	2236
5709.74, or 5709.79 of the Revised Code if the real property for	2237
which such payments are made will benefit from the proposed	2238
transportation improvements;	2239

(4) Income tax revenue derived from a joint economic	2240
development district or joint economic development zone	2241
established pursuant to section 715.69, 715.691, 715.70, or 715.71	2242
or sections 715.72 to 715.81 of the Revised Code if the district	2243
or zone will benefit from the proposed transportation	2244
improvements;	2245

(5) Revenue derived from special assessments levied in a	2246
special improvement district created under Chapter 1710. of the	2247
Revised Code if the district will benefit from the proposed	2248
transportation improvements;	2249

(6) Revenue from an income source of a new community district	2250
established pursuant to section 349.03 of the Revised Code if the	2251
district will benefit from the proposed transportation	2252
improvements.	2253

(B) The governing board shall use license tax revenue pledged	2254
to the project under division (A)(2) of this section for the	2255
purpose of funding transportation improvements described in the	2256
cooperative agreement and any other supplemental transportation	2257
improvements necessary to complete the project. If the board	2258
intends to use any of the license tax revenue for supplemental	2259
improvements not described in the agreement, the board, before	2260
submitting a request for license tax revenue to a board of county	2261
commissioners under section 4504.22 of the Revised Code, shall	2262
adopt a resolution allocating the revenue among the improvements	2263
described in the agreement and such supplemental improvements not	2264
described in the agreement. The amount used for supplemental	2265
improvements may not exceed five dollars for each motor vehicle on	2266
which the motor vehicle license tax is collected. If the motor	2267
vehicle license tax is approved, the governing board shall	2268
allocate the revenue only in accordance with the resolution. The	2269
allocation may not be changed unless a proposition to change the	2270
allocation is approved by the majority of electors voting on the	2271
proposition in each county that is a party to the cooperative	2272
agreement. Such a proposition may be proposed by resolution of the	2273
governing board certified to the board of county commissioners of	2274
each county, and, upon receiving such a certified resolution, each	2275
board of county commissioners shall certify identical resolutions	2276
to the respective county board of elections for placement on the	2277
questions and issues ballot at the next succeeding election	2278
occurring at least ninety days after the resolution is certified	2279
to the board of elections.	2280

Sec. 5595.07. The governing board of a regional	2281
transportation improvement project may submit a written request to	2282
the director of transportation for the assistance of the	2283
department of transportation in any or all aspects, components, or	2284
phases of that project. Upon receipt of such a request, the	2285
director may require the board to submit documentation to	2286
substantiate that the board has sufficient resources to fund the	2287
board's share of the project. If the director determines that the	2288
board has sufficient resources, the director may make available to	2289
the board resources of the department, including funding or	2290
equipment, as may be necessary to fulfill the request. The	2291
director, in the director's discretion, may elect to assign any or	2292
all of any post-construction management responsibilities for the	2293
project back to the governing board.	2294

The governing board shall pay all expenses the department	2295
incurs in fulfilling the request for assistance other than those	2296
expenses the director agrees will be covered by the department.	2297
The board's share of expenses may be paid from the proceeds of	2298
bonds issued by the governing board under this section.	2299

Sec. 5595.08. All money, funds, properties, and assets	2300
acquired by the governing board of a regional transportation	2301
improvement project under this chapter, whether as proceeds from	2302
the sale of securities, as revenues, or otherwise, shall be held	2303
by it in trust for the purpose of carrying out its powers and	2304
duties, shall be used and reused as provided in this chapter, and	2305
shall at no time be part of other public funds. Such funds, except	2306
as otherwise provided in bond proceedings or in any trust	2307
agreement securing such securities, or except when invested	2308
pursuant to section 5595.09 of the Revised Code, shall be kept in	2309
depositories selected by the governing board in the manner	2310
provided in Chapter 135. of the Revised Code for the selection of	2311
eligible public depositories, and the deposits shall be secured as	2312
provided in that chapter. Bond proceedings or the trust agreement	2313
securing securities shall provide that any officer to whom, or any	2314
bank or trust company to which, such money is paid shall act as	2315
trustee of the money and hold and apply the money for the purposes	2316
for which the securities are issued, subject to such conditions as	2317
Chapter 133. or 135. of the Revised Code and such proceedings or	2318
trust agreement provide.	2319

Sec. 5595.09. Except as otherwise provided in any bond	2320
proceedings or in any trust agreement securing securities, money	2321
in the funds of the governing board of a regional transportation	2322
improvement project in excess of current needs may be invested as	2323
permitted by sections 135.01 to 135.21 of the Revised Code. Income	2324
from all investments of moneys in any fund shall be credited to	2325
funds as the governing board determines, subject to the provisions	2326
of any such proceedings or trust agreement, and the investments	2327
may be sold at any time the governing board determines.	2328

Sec. 5595.10. The county auditor of the county with the	2329
greatest population, according to the most recent federal	2330
decennial census, that is a party to the cooperative agreement	2331
shall be the fiscal officer for the governing board of the	2332
project. The county prosecutor of the county with the greatest	2333
population, according to the most recent federal decennial census,	2334
that is participating in the project shall be the legal advisor of	2335
the governing board of the project and shall prosecute and defend	2336
all suits and actions that the governing board directs or to which	2337
it is a party.	2338

Sec. 5595.11. The exercise of the powers granted by this	2339
chapter is in all respects for the benefit of the people of the	2340
state, for the increase of their commerce and prosperity, and for	2341
the improvement of their health and living conditions, and, as the	2342
completion of transportation improvements by a regional	2343
transportation improvement project constitute the performance of	2344
essential governmental functions, neither the project nor the	2345
governing board may be required to pay any state or local taxes or	2346
assessments upon any improvement, or upon revenue or any property	2347
acquired or used by the governing board of the project under this	2348
chapter, or upon the income therefrom. The securities issued under	2349
this chapter, their transfer, and the income therefrom, including	2350
any profit made on the sale thereof, shall at all times be free	2351
from taxation within the state.	2352

Sec. 5595.12. The governing board of a regional	2353
transportation improvement project shall not use any amount	2354
pledged or allocated to the board under this chapter for	2355
administrative expenses of the board without prior approval of the	2356
director of transportation. The director may approve expenses	2357
individually by line item or may approve an aggregate amount to be	2358
allocated for administrative expenses over a period of time not	2359
exceeding twelve months. The director may prescribe rules pursuant	2360
to Chapter 119. of the Revised Code necessary to implement this	2361
section.	2362

Sec. 5595.13. Upon completion of the transportation	2363
improvements listed in the cooperative agreement, fulfillment of	2364
all contractual duties assumed by the governing board, and	2365
repayment of all bonds issued by the governing board, the regional	2366
transportation improvement project and the governing board shall	2367
dissolve by operation of law. Upon dissolution of the regional	2368
transportation improvement project, the boards of county	2369
commissioners that created the regional transportation improvement	2370
project shall assume title to all real and personal property	2371
acquired by the board in the fulfillment of its duties under this	2372
chapter. The property shall be divided and distributed in	2373
accordance with the cooperative agreement. Unless otherwise	2374
provided by contract, pledges of revenue to the governing board	2375
from the state or a political subdivision or taxing unit shall	2376
terminate by operation of law upon the dissolution of the regional	2377
transportation improvement project.	2378

Sec. 5747.24. This section is to be applied solely for the	2379
purposes of Chapters 5747. and 5748. of the Revised Code.	2380

(A) As used in this section:

2381

(1) An individual "has one contact period in this state" if	2382
the individual is away overnight from the individual's abode	2383
located outside this state and while away overnight from that	2384
abode spends at least some portion, however minimal, of each of	2385
two consecutive days in this state.	2386

(2) An individual is considered to be "away overnight from	2387
the individual's abode located outside this state" if the	2388
individual is away from the individual's abode located outside	2389
this state for a continuous period of time, however minimal,	2390
beginning at any time on one day and ending at any time on the	2391
next day.	2392

(B)(1) Except as provided in division (B)(2) of this section,	2393
an individual who during a taxable year has no more than ~~one~~	2394
~~hundred eighty-two~~two hundred twelve contact periods in this	2395
state, which need not be consecutive, and who during the entire	2396
taxable year has at least one abode outside this state, is	2397
presumed to be not domiciled in this state during the taxable year	2398
if, on or before the fifteenth day of the fourth month following	2399
the close of the taxable year, the individual files with the tax	2400
commissioner, on the form prescribed by the commissioner, a	2401
statement from the individual verifying that the individual was	2402
not domiciled in this state under this division during the taxable	2403
year. In the statement, the individual shall verify both of the	2404
following:	2405

(a) During the entire taxable year, the individual was not	2406
domiciled in this state;	2407

(b) During the entire taxable year, the individual had at	2408
least one abode outside this state. The individual shall specify	2409
in the statement the location of each such abode outside this	2410
state.	2411

The presumption that the individual was not domiciled in this	2412
state is irrebuttable unless the individual fails to timely file	2413
the statement as required or makes a false statement. If the	2414
individual fails to file the statement as required or makes a	2415
false statement, the individual is presumed under division (C) of	2416
this section to have been domiciled in this state the entire	2417
taxable year.	2418

In the case of an individual who dies before the statement	2419
would otherwise be due, the personal representative of the estate	2420
of the deceased individual may comply with this division by making	2421
to the best of the representative's knowledge and belief the	2422
statement under division (B)(1) of this section with respect to	2423
the deceased individual, and filing the statement with the	2424
commissioner within the later of the date the statement would	2425
otherwise be due or sixty days after the date of the individual's	2426
death.	2427

An individual or personal representative of an estate who	2428
knowingly makes a false statement under division (B)(1) of this	2429
section is guilty of perjury under section 2921.11 of the Revised	2430
Code.	2431

(2) Division (B) of this section does not apply to an	2432
individual changing domicile from or to this state during the	2433
taxable year. Such an individual is domiciled in this state for	2434
that portion of the taxable year before or after the change, as	2435
applicable.	2436

(C) An individual who during a taxable year has fewer than	2437
~~one hundred eighty-three~~two hundred thirteen contact periods in	2438
this state, which need not be consecutive, and who is not	2439
irrebuttably presumed under division (B) of this section to be not	2440
domiciled in this state with respect to that taxable year, is	2441
presumed to be domiciled in this state for the entire taxable	2442
year, except as provided in division (B)(2) of this section. An	2443
individual can rebut this presumption for any portion of the	2444
taxable year only with a preponderance of the evidence to the	2445
contrary. An individual who rebuts the presumption under this	2446
division for any portion of the taxable year is presumed to be	2447
domiciled in this state for the remainder of the taxable year for	2448
which the individual does not provide a preponderance of the	2449
evidence to the contrary.	2450

(D) An individual who during a taxable year has at least ~~one~~	2451
~~hundred eighty-three~~two hundred thirteen contact periods in this	2452
state, which need not be consecutive, is presumed to be domiciled	2453
in this state for the entire taxable year, except as provided in	2454
division (B)(2) of this section. An individual can rebut this	2455
presumption for any portion of the taxable year only with clear	2456
and convincing evidence to the contrary. An individual who rebuts	2457
the presumption under this division for any portion of the taxable	2458
year is presumed to be domiciled in this state for the remainder	2459
of the taxable year for which the individual does not provide	2460
clear and convincing evidence to the contrary.	2461

(E) If the tax commissioner challenges the number of contact	2462
periods an individual claims to have in this state during a	2463
taxable year, the individual bears the burden of proof to verify	2464
such number, by a preponderance of the evidence. An individual	2465
challenged by the commissioner is presumed to have a contact	2466
period in this state for any period for which the individual does	2467
not prove by a preponderance of the evidence that the individual	2468
had no such contact period.	2469

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

2470

(1) "Borrower" means any person that receives a loan from the	2471
director of development under section 166.21 of the Revised Code,	2472
regardless of whether the borrower is subject to the tax imposed	2473
by section 5747.02 of the Revised Code.	2474

(2) "Related member" has the same meaning as in section	2475
5733.042 of the Revised Code.	2476

(3) "Qualified research and development loan payments" has	2477
the same meaning as in ~~division (D) of~~ section 166.21 of the	2478
Revised Code.	2479

(B) Beginning with taxable ~~year 2003 and ending with taxable~~	2480
years beginning in ~~2007~~2003, a nonrefundable credit is allowed	2481
against the tax imposed by section 5747.02 of the Revised Code	2482
equal to a borrower's qualified research and development loan	2483
payments made during the calendar year that includes the last day	2484
of the taxable year for which the credit is claimed. The amount of	2485
the credit for a taxable year shall not exceed one hundred fifty	2486
thousand dollars. No taxpayer is entitled to claim a credit under	2487
this section unless it has obtained a certificate issued by the	2488
director of development under division (D) of section 166.21 of	2489
the Revised Code and submits a copy of the certificate with its	2490
report for the taxable year. Failure to submit a copy of the	2491
certificate with the report does not invalidate a claim for a	2492
credit if the taxpayer submits a copy of the certificate within	2493
sixty days after the tax commissioner requests it. The credit	2494
shall be claimed in the order required under section 5747.98 of	2495
the Revised Code. No credit shall be allowed under this section if	2496
the credit was available against the tax imposed by Chapter 5751.	2497
of the Revised Code except to the extent the credit was not	2498
applied against that tax. The credit, to the extent it exceeds the	2499
taxpayer's tax liability for the taxable year after allowance for	2500
any other credits that precede the credit under this section in	2501
that order, shall be carried forward to the next succeeding	2502
taxable year or years until fully used. ~~Any credit not fully~~	2503
~~utilized by the taxable year beginning in 2007 may be carried~~	2504
~~forward and applied against the tax levied by Chapter 5751. of the~~	2505
~~Revised Code to the extent allowed by section 5751.52 of the~~	2506
~~Revised Code.~~	2507

(C) A borrower entitled to a credit under this section may	2508
assign the credit, or a portion thereof, to any of the following:	2509

(1) A related member of that borrower;

2510

(2) The owner or lessee of the eligible research and	2511
development project;	2512

(3) A related member of the owner or lessee of the eligible	2513
research and development project.	2514

A borrower making an assignment under this division shall	2515
provide written notice of the assignment to the tax commissioner	2516
and the director of development, in such form as the tax	2517
commissioner prescribes, before the credit that was assigned is	2518
used. The assignor may not claim the credit to the extent it was	2519
assigned to an assignee. The assignee may claim the credit only to	2520
the extent the assignor has not claimed it.	2521

(D) If any taxpayer is a shareholder in an S corporation, a	2522
partner in a partnership, or a member in a limited liability	2523
company treated as a partnership for federal income tax purposes,	2524
the taxpayer shall be allowed the taxpayer's distributive or	2525
proportionate share of the credit available through the S	2526
corporation, partnership, or limited liability company.	2527

(E) The aggregate credit against the taxes imposed by	2528
~~sections 5733.06, 5733.065, 5733.066, and~~section 5747.02 and	2529
Chapter 5751. of the Revised Code that may be claimed under this	2530
section and section ~~5733.352~~5751.52 of the Revised Code by a	2531
borrower as a result of qualified research and development loan	2532
payments attributable during a calendar year to any one loan shall	2533
not exceed one hundred fifty thousand dollars.	2534

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

2535

(1) "Borrower" means any person that receives a loan from the	2536
director of development under section 166.21 of the Revised Code,	2537
regardless of whether the borrower is subject to the tax imposed	2538
by this chapter.	2539

(2) "Qualified research and development loan payments" has	2540
the same meaning as in section 166.21 of the Revised Code.	2541

(3) "Related member" has the same meaning as in section	2542
5733.042 of the Revised Code.	2543

(B) For tax periods beginning on or after January 1, 2008, a	2544
nonrefundable credit may be claimed under this chapter equal to a	2545
borrower's qualified research and development loan payments made	2546
during the calendar year immediately preceding the tax period for	2547
which the credit is claimed. The amount of the credit for a	2548
calendar year shall not exceed one hundred fifty thousand dollars.	2549
No taxpayer is entitled to claim a credit under this section	2550
unless the taxpayer has obtained a certificate issued by the	2551
director of development under division (D) of section 166.21 of	2552
the Revised Code. The credit shall be claimed in the order	2553
required under section ~~5151.98~~5751.98 of the Revised Code. A	2554
~~credit claimed in calendar year 2008 may not be applied against~~	2555
~~the tax otherwise due under this chapter for a tax period~~	2556
~~beginning before July 1, 2008. No credit shall be allowed under~~	2557
~~this chapter if the credit was available against the tax imposed~~	2558
~~by section 5733.06 or 5747.02 of the Revised Code except to the~~	2559
~~extent the credit was not applied against such tax.~~ The credit, to	2560
the extent it exceeds the taxpayer's ~~tax~~ liability for the tax	2561
imposed under this chapter for a tax period after allowance for	2562
any other credits that precede the credit under this section in	2563
that order, ~~shall~~may either be carried forward to the next	2564
succeeding tax period or periods or be claimed against the tax	2565
imposed under section 5747.02 as authorized under section 5747.331	2566
of the Revised Code, but the amount of the excess credit claimed	2567
against ~~the~~either tax for any tax period or taxable year shall be	2568
deducted from the balance carried forward to the next tax period.	2569

(C) A borrower entitled to a credit under this section may	2570
assign the credit, or a portion thereof, to any of the following:	2571

(1) A related member of that borrower;

2572

(2) The owner or lessee of the eligible research and	2573
development project;	2574

(3) A related member of the owner or lessee of the eligible	2575
research and development project.	2576

A borrower making an assignment under this division shall	2577
provide written notice of the assignment to the tax commissioner	2578
and the director of development, in such form as the commissioner	2579
prescribes, before the credit that was assigned is used. The	2580
assignor may not claim the credit to the extent it was assigned to	2581
an assignee. The assignee may claim the credit only to the extent	2582
the assignor has not claimed it.	2583

(D) If any taxpayer is a partner in a partnership or a member	2584
in a limited liability company treated as a partnership for	2585
federal income tax purposes, the taxpayer shall be allowed the	2586
taxpayer's distributive or proportionate share of the credit	2587
available through the partnership or limited liability company.	2588

(E) The aggregate credit against the taxes imposed by this	2589
chapter and section 5747.02 of the Revised Code that may be	2590
claimed under this section and section 5747.331 of the Revised	2591
Code by a borrower as a result of qualified research and	2592
development loan payments attributable during a calendar year to	2593
any one loan shall not exceed one hundred fifty thousand dollars.	2594

Section 2. That existing sections 133.01, 715.70, 715.71,	2595
715.74, 4301.80, 4303.181, 4504.08, 4504.09, 5747.24, 5747.331,	2596
and 5751.52 of the Revised Code are hereby repealed.	2597

Section 3. The amendment by this act of sections 5747.331 and	2598
5751.52 of the Revised Code is remedial in nature and applies to	2599
taxable years and tax periods that began on or after January 1,	2600
2008. Taxpayers may file a refund application with the Tax	2601
Commissioner for any of those taxable years or tax periods on the	2602
basis of the credits authorized under those sections. But a	2603
taxpayer may not file an application requesting a refund for	2604
taxable years or tax periods for which the time limits prescribed	2605
in sections 5747.11 and 5751.08 of the Revised Code would prohibit	2606
such a refund, unless the taxpayer files the application with the	2607
Tax Commissioner within one year after the effective date of this	2608
act.	2609

Notwithstanding sections 5747.13, 5747.17, 5751.09, and	2610
5751.12 of the Revised Code, the Tax Commissioner may examine the	2611
records and documents of or may issue an assessment against a	2612
taxpayer for any taxable year or tax period that ended before the	2613
effective date of this act for which the taxpayer files a refund	2614
application on the basis of a credit authorized under section	2615
5747.331 or 5751.52 of the Revised Code as amended by this act,	2616
provided the examination occurs or the assessment is issued not	2617
more than four years after the date the refund application is	2618
filed.	2619

Section 4. That Section 363.487 of Am. Sub. H.B. 59 of the	2620
130th General Assembly be amended to read as follows:	2621

Sec. 363.487. MANUFACTURING WORKFORCE DEVELOPMENT INITIATIVE

2622

Of the foregoing appropriation item 235685, Manufacturing	2623
Workforce Development Initiative, $1,000,000 in fiscal year 2014	2624
shall be used for a demonstration project to purchase portable	2625
welding stations made from large shipping containers and high	2626
level advanced training equipment for use by Lorain County	2627
Community College.	2628

Of the foregoing appropriation item 235685, Manufacturing	2629
Workforce Development Initiative, $1,000,000 in fiscal year 2014	2630
shall be used for a demonstration project to purchase portable	2631
welding stations made from large shipping containers and high	2632
level advanced training equipment for use at the Point Industrial	2633
Park in South Point.	2634

FEDERAL-MILITARY JOBS COMMISSION

2635

The foregoing appropriation item 235693, Federal-Military	2636
Jobs Commission, shall be used by the Federal-Military Jobs	2637
Commission to perform its duties and obligations pursuant to	2638
section 193.05 of the Revised Code and to prepare a statewide	2639
strategy in relation to federal-military jobs in the state.	2640

Section 5. That existing Section 363.487 of Am. Sub. H.B. 59	2641
of the 130th General Assembly is hereby repealed.	2642

Section 6. That Section 363.10 of Am. Sub. H.B. 59 of the	2643
130th General Assembly, as amended by Am. Sub. H.B. 483 of the	2644
130th General Assembly, be amended to read as follows:	2645

Sec. 363.10. BOR BOARD OF REGENTS

2646

General Revenue Fund	2647

GRF	235321	Operating Expenses	$	2,850,357	$	2,850,357	2648
GRF	235401	Lease Rental Payments	$	5,805,300	$	0	2649
GRF	235402	Sea Grants	$	285,000	$	285,000	2650
GRF	235406	Articulation and Transfer	$	2,000,000	$	2,000,000	2651
GRF	235408	Midwest Higher Education Compact	$	95,000	$	95,000	2652
GRF	235409	HEI Information System	$	1,505,683	$	1,505,683	2653
GRF	235414	State Grants and Scholarship Administration	$	830,180	$	830,180	2654
GRF	235417	eStudent Services	$	2,532,688	$	2,532,688	2655
GRF	235428	Appalachian New Economy Partnership	$	737,366	$	737,366	2656
GRF	235433	Economic Growth Challenge	$	521,153	$	521,153	2657
GRF	235434	College Readiness and Access	$	1,200,000	$	1,200,000	2658
GRF	235438	Choose Ohio First Scholarship	$	16,665,114	$	16,665,114	2659
GRF	235443	Adult Basic and Literacy Education - State	$	7,427,416	$	7,427,416	2660
GRF	235444	Post-Secondary Adult Career-Technical Education	$	15,817,547	$	15,817,547	2661
GRF	235474	Area Health Education Centers Program Support	$	900,000	$	900,000	2662
GRF	235480	General Technology Operations	$	500,000	$	500,000	2663
GRF	235483	Technology Integration and Professional Development	$	3,378,598	$	2,703,598	2664
GRF	235501	State Share of Instruction	$	1,789,699,580	$	1,821,325,497	2665
GRF	235502	Student Support Services	$	632,974	$	632,974	2666
GRF	235504	War Orphans Scholarships	$	5,500,000	$	5,500,000	2667
GRF	235507	OhioLINK	$	6,211,012	$	6,211,012	2668
GRF	235508	Air Force Institute of Technology	$	1,740,803	$	1,740,803	2669
GRF	235510	Ohio Supercomputer Center	$	3,747,418	$	3,747,418	2670
GRF	235511	Cooperative Extension Service	$	23,086,658	$	23,056,658	2671
GRF	235514	Central State Supplement	$	11,063,468	$	11,063,468	2672
GRF	235515	Case Western Reserve University School of Medicine	$	2,146,253	$	2,146,253	2673
GRF	235516	Wright State Lake Campus Agricultural Program	$	200,000	$	0	2674
GRF	235519	Family Practice	$	3,166,185	$	3,166,185	2675
GRF	235520	Shawnee State Supplement	$	2,326,097	$	2,326,097	2676
GRF	235523	Youth STEM Commercialization and Entrepreneurship Program	$	2,000,000	$	3,000,000	2677
GRF	235524	Police and Fire Protection	$	107,814	$	107,814	2678
GRF	235525	Geriatric Medicine	$	522,151	$	522,151	2679
GRF	235526	Primary Care Residencies	$	1,500,000	$	1,500,000	2680
GRF	235535	Ohio Agricultural Research and Development Center	$	34,126,100	$	34,629,970	2681
GRF	235536	The Ohio State University Clinical Teaching	$	9,668,941	$	9,668,941	2682
GRF	235537	University of Cincinnati Clinical Teaching	$	7,952,573	$	7,952,573	2683
GRF	235538	University of Toledo Clinical Teaching	$	6,198,600	$	6,198,600	2684
GRF	235539	Wright State University Clinical Teaching	$	3,011,400	$	3,011,400	2685
GRF	235540	Ohio University Clinical Teaching	$	2,911,212	$	2,911,212	2686
GRF	235541	Northeast Ohio Medical University Clinical Teaching	$	2,994,178	$	2,994,178	2687
GRF	235552	Capital Component	$	13,628,639	$	10,280,387	2688
GRF	235555	Library Depositories	$	1,440,342	$	1,440,342	2689
GRF	235556	Ohio Academic Resources Network	$	3,172,519	$	3,172,519	2690
GRF	235558	Long-term Care Research	$	325,300	$	325,300	2691
GRF	235563	Ohio College Opportunity Grant	$	90,284,264	$	90,284,264	2692
GRF	235572	The Ohio State University Clinic Support	$	766,533	$	766,533	2693
GRF	235599	National Guard Scholarship Program	$	16,711,514	$	17,384,511	2694
GRF	235909	Higher Education General Obligation Debt Service	$	215,368,700	$	245,822,000	2695
TOTAL GRF General Revenue Fund			$	2,325,262,630	$	2,379,460,162	2696

General Services Fund Group	2697

2200	235614	Program Approval and Reauthorization	$	903,595	$	903,595	2698
4560	235603	Sales and Services	$	199,250	$	199,250	2699
5JC0	235649	Co-op Internship Program	$	8,000,000	$	8,000,000	2700
5JC0	235668	Defense/Aerospace Workforce Development Initiative	$	4,000,000	$	4,000,000	2701
5JC0	235685	Manufacturing Workforce Development Initiative	$	2,000,000	$	0	2702
5JC0	235693	Federal-Military Jobs Commission	$	0	$	700,000	2703
TOTAL GSF General Services							2704
Fund Group			$	15,102,845	$	~~13,102,845~~ 13,802,845	2705

Federal Special Revenue Fund Group	2706

3120	235612	Carl D. Perkins Grant/Plan Administration	$	1,350,000	$	1,350,000	2707
3120	235617	Improving Teacher Quality Grant	$	3,200,000	$	3,200,000	2708
3120	235641	Adult Basic and Literacy Education - Federal	$	14,835,671	$	14,835,671	2709
3120	235672	H-1B Tech Skills Training	$	1,100,000	$	1,100,000	2710
3BW0	235630	Indirect Cost Recovery - Federal	$	50,000	$	50,000	2711
3H20	235608	Human Services Project	$	1,000,000	$	1,000,000	2712
TOTAL FED Federal Special Revenue							2713
Fund Group			$	21,535,671	$	21,535,671	2714

State Special Revenue Fund Group	2715

4E80	235602	Higher Educational Facility Commission Administration	$	29,100	$	29,100	2716
4X10	235674	Telecommunity and Distance Learning	$	49,150	$	49,150	2717
5D40	235675	Conferences/Special Purposes	$	1,884,095	$	1,884,095	2718
5FR0	235643	Making Opportunity Affordable	$	230,000	$	230,000	2719
5P30	235663	Variable Savings Plan	$	8,066,920	$	8,104,370	2720
6450	235664	Guaranteed Savings Plan	$	1,290,718	$	1,303,129	2721
6820	235606	Nursing Loan Program	$	891,320	$	891,320	2722
TOTAL SSR State Special Revenue							2723
Fund Group			$	12,441,303	$	12,491,164	2724

Third Frontier Research & Development Fund Group	2725

7011	235634	Research Incentive Third Frontier Fund	$	8,000,000	$	8,000,000	2726
TOTAL 011 Third Frontier Research & Development Fund Group			$	8,000,000	$	8,000,000	2727
TOTAL ALL BUDGET FUND GROUPS			$	2,382,342,449	$	~~2,434,589,842~~ 2,435,289,842	2728

Section 7. That existing Section 363.10 of Am. Sub. H.B. 59	2730
of the 130th General Assembly, as amended by Am. Sub. H.B. 483 of	2731
the 130th General Assembly, is hereby repealed.	2732