| Sec. 5703.059. (A) The tax commissioner may adopt rules | 11 |
|
requiring returns, including any accompanying schedule or | 12 |
|
statement, for any of the following taxes to be filed | 13 |
|
electronically using the Ohio business gateway as defined in | 14 |
|
section 718.051 of the Revised Code, filed telephonically using | 15 |
|
the system known as the Ohio telefile system, or filed by any | 16 |
|
other electronic means prescribed by the commissioner: | 17 |
| (D) Any person required to file returns and make payments | 43 |
|
electronically under rules adopted under this section may apply to | 44 |
|
the commissioner, on a form prescribed by the commissioner, to be | 45 |
|
excused from that requirement. For good cause shown, the | 46 |
|
commissioner may excuse the applicant from the requirement and | 47 |
|
permit the applicant to file the returns or reports or make the | 48 |
|
payments required under this section by nonelectronic means. | 49 |
| (B) "Distribution system" means a bulk transfer or terminal | 53 |
|
system for the distribution of motor fuel consisting of | 54 |
|
refineries, pipelines, marine vessels, and terminals. For the | 55 |
|
purposes of this section, motor fuel that is in a refinery, | 56 |
pipeline, terminal, or marine vessel or that is transporting motor | 57 |
fuelen route to a refinery, pipeline, or terminal via any method | 58 |
|
of transportation is in a "distribution system." Motor fuel is | 59 |
|
"outside of a distribution system" if the fuel is in a fuel | 60 |
|
storage facility, including, but not limited to, a bulk plant that | 61 |
|
is not part of a refinery or terminal, is in the fuel supply tank | 62 |
|
of an engine or motor vehicle, or is being transported by a marine | 63 |
vessel transporting motor fuel to a fuel storage facility that is | 64 |
not in a distribution system, or a, tank car, rail car, trailer, | 65 |
truck, or other suitable equipment suitable for ground | 66 |
transportationto a fuel storage facility that is not in a | 67 |
|
distribution system. | 68 |
| (C) "Dyed diesel fuel," "import," "motor fuel," "public | 69 |
|
highways," "gasoline," "diesel fuel," "licensed motor fuel | 70 |
|
dealer," "licensed permissive motor fuel dealer," and "terminal" | 71 |
|
have the same meanings as in section 5735.01 of the Revised Code. | 72 |
| "Gallons" means gross gallons as defined in section 5735.01 of the | 73 |
|
Revised Code. | 74 |
(1) The product obtained by multiplying (a) the total amount | 90 |
received by a person, without deduction for the cost of goods sold | 91 |
or other expenses incurred, from the first salenumber of gallons | 92 |
of motor fuelgasoline first sold within this state. For the | 93 |
purposes of division (E) of this section, "amount received" | 94 |
includes amounts accrued under the accrual method of accounting. | 95 |
"Gross receipts" shall not include any of the following amounts: | 96 |
(4) Any amount realized from the sale of an account | 105 |
receivable to the extent the receipts from the underlying | 106 |
transaction giving rise to the account receivable were included in | 107 |
the gross receipts of the taxpayerby a supplier during the tax | 108 |
|
period by (b) the average wholesale price of a gallon of unleaded | 109 |
|
regular gasoline for the tax period that ended six months before | 110 |
|
the beginning of the current tax period, as published by the tax | 111 |
|
commissioner under division (C) of section 5736.02 of the Revised | 112 |
|
Code; | 113 |
| (M) "Motor fuel exchange" means an exchange of motor fuel | 152 |
|
between two or more suppliers, licensed motor fuel dealers, or | 153 |
|
licensed permissive motor fuel dealers if delivery occurs at a | 154 |
|
refinery, terminal, pipeline, or marine vessel and if the parties | 155 |
|
agree that neither party requires monetary compensation from the | 156 |
|
other party for the exchanged fuel other than compensation for | 157 |
|
differences in product location, grade, or handling. | 158 |
| Sec. 5736.02. (A) Beginning with the tax period that | 159 |
|
commences July 1, 2014, and continuing for every tax period | 160 |
|
thereafter, there is hereby levied an excise tax on each supplier | 161 |
|
measured by the supplier's modified gross receipts derived from | 162 |
|
the first sale of motor fuel within this state. The tax due shall | 163 |
be levied at a rate of six and five-tenths mills for each dollar | 164 |
of thecomputed by multiplying sixty-five one hundredths of one | 165 |
|
per cent by the supplier's modified gross receipts. | 166 |
| (C) The tax commissioner shall determine and publish, on the | 180 |
|
web site of the department of taxation, the statewide average | 181 |
|
wholesale prices of a gallon of unleaded regular gasoline and of a | 182 |
|
gallon of diesel fuel for each calendar quarter. The figure shall | 183 |
|
be published at least fifteen days before the beginning of the | 184 |
|
second succeeding calendar quarter. The commissioner shall base | 185 |
|
the average price on pricing information available from a data | 186 |
|
service that regularly reports average prices of motor fuel. The | 187 |
|
price shall not include any federal or state excise taxes on the | 188 |
|
gasoline or diesel fuel, or the tax imposed by this chapter. The | 189 |
|
price shall be rounded up to the nearest one-tenth of one cent. | 190 |
|
The commissioner shall not include dyed diesel fuel in determining | 191 |
|
the average wholesale price of a gallon of diesel fuel under this | 192 |
|
division. | 193 |
| Sec. 5736.03. (A) No person shall avoid the tax imposed by | 198 |
|
this chapter by receiving motor fuel outside of this state and | 199 |
|
transferring the motor fuel into this state within one year. Any | 200 |
|
such person shall be considered to have received the fuel in this | 201 |
state and shall include as, in the calculation of modified gross | 202 |
receipts, the valuenumber of gallons of motor fuel the person | 203 |
|
transfers into this state within one year after the person | 204 |
|
receives the property outside of this state. | 205 |
| Sec. 5736.04. (A) Not later than the tenth day of the second | 208 |
|
month after the end of each calendar quarter, every taxpayer shall | 209 |
|
file with the tax commissioner a tax return in such form as the | 210 |
|
commissioner prescribes. The return shall include, but is not | 211 |
|
limited to, the amount of the taxpayer's modified gross receipts | 212 |
|
for the calendar quarter and shall indicate the amount of tax due | 213 |
|
under section 5736.02 of the Revised Code for the calendar | 214 |
quarter. The taxpayer shall indicate on each return the portion of | 215 |
the taxpayer's gross receipts attributable to motor fuel used for | 216 |
propelling vehicles on public highways and waterways and the | 217 |
portion of such receipts attributable to motor fuel used for other | 218 |
purposes. | 219 |
| (B)(1) The taxpayer shall remit the tax shown to be due on | 220 |
|
the return, and, if required by the tax commissioner, file the | 221 |
|
return, electronically. The commissioner may require taxpayers to | 222 |
|
use the Ohio business gateway as defined in section 718.051 of the | 223 |
|
Revised Code to file return returns and remit the tax, or may | 224 |
|
provide another means for taxpayers to file and remit the tax | 225 |
|
electronically. | 226 |
| Sec. 5736.09. (A) The tax commissioner may make an | 283 |
|
assessment, based on any information in the commissioner's | 284 |
|
possession, against any person that fails to file a return or pay | 285 |
|
any tax as required by this chapter. The commissioner shall give | 286 |
|
the person assessed written notice of the assessment as provided | 287 |
|
in section 5703.37 of the Revised Code. With the notice, the | 288 |
|
commissioner shall provide instructions on the manner in which to | 289 |
|
petition for reassessment and request a hearing with respect to | 290 |
|
the petition. | 291 |
| (B) Unless the person assessed, within sixty days after | 292 |
|
service of the notice of assessment, files with the commissioner, | 293 |
|
either personally or by certified mail, a written petition signed | 294 |
|
by the person or the person's authorized agent having knowledge of | 295 |
|
the facts, the assessment becomes final, and the amount of the | 296 |
|
assessment is due and payable from the person assessed to the | 297 |
|
treasurer of state. The petition shall indicate the objections of | 298 |
|
the person assessed, but additional objections may be raised in | 299 |
|
writing if received by the commissioner prior to the date shown on | 300 |
|
the final determination. | 301 |
| (C)(1) After an assessment becomes final, if any portion of | 305 |
|
the assessment, including accrued interest, remains unpaid, a | 306 |
|
certified copy of the commissioner's entry making the assessment | 307 |
|
final may be filed in the office of the clerk of the court of | 308 |
|
common pleas in the county in which the person resides or has its | 309 |
|
principal place of business in this state, or in the office of the | 310 |
|
clerk of court of common pleas of Franklin county. | 311 |
| (2) Immediately upon the filing of the entry, the clerk shall | 312 |
|
enter judgment for the state against the person assessed in the | 313 |
|
amount shown on the entry. The judgment may be filed by the clerk | 314 |
in a loose-leaf book entitled, "special judgments for the motor | 315 |
fuel receiptspetroleum activity tax" and shall have the same | 316 |
|
effect as other judgments. Execution shall issue upon the judgment | 317 |
|
at the request of the commissioner, and all laws applicable to | 318 |
|
sales on execution shall apply to sales made under the judgment. | 319 |
| (3) If the assessment is not paid in its entirety within | 320 |
|
sixty days after the day the assessment was issued, the portion of | 321 |
|
the assessment consisting of tax due shall bear interest at the | 322 |
|
rate per annum prescribed by section 5703.47 of the Revised Code | 323 |
|
from the day the commissioner issues the assessment until it is | 324 |
|
paid or until it is certified to the attorney general for | 325 |
|
collection under section 131.02 of the Revised Code, whichever | 326 |
|
comes first. If the unpaid portion of the assessment is certified | 327 |
|
to the attorney general for collection, the entire unpaid portion | 328 |
|
of the assessment shall bear interest at the rate per annum | 329 |
|
prescribed by section 5703.47 of the Revised Code from the date of | 330 |
|
certification until the date it is paid in its entirety. Interest | 331 |
|
shall be paid in the same manner as the tax and may be collected | 332 |
|
by the issuance of an assessment under this section. | 333 |
| (D) If the commissioner believes that collection of the tax | 334 |
|
will be jeopardized unless proceedings to collect or secure | 335 |
|
collection of the tax are instituted without delay, the | 336 |
|
commissioner may issue a jeopardy assessment against the person | 337 |
|
liable for the tax. Immediately upon the issuance of the jeopardy | 338 |
|
assessment, the commissioner shall file an entry with the clerk of | 339 |
|
the court of common pleas in the manner prescribed by division (C) | 340 |
|
of this section. Notice of the jeopardy assessment shall be served | 341 |
|
on the person assessed or the person's authorized agent in the | 342 |
|
manner provided in section 5703.37 of the Revised Code within five | 343 |
|
days of the filing of the entry with the clerk. The total amount | 344 |
|
assessed is immediately due and payable, unless the person | 345 |
|
assessed files a petition for reassessment in accordance with | 346 |
|
division (B) of this section and provides security in a form | 347 |
|
satisfactory to the commissioner and in an amount sufficient to | 348 |
|
satisfy the unpaid balance of the assessment. Full or partial | 349 |
|
payment of the assessment does not prejudice the commissioner's | 350 |
|
consideration of the petition for reassessment. | 351 |
| (F) Except as otherwise provided in this division, no | 356 |
|
assessment shall be made or issued against a taxpayer for the tax | 357 |
|
imposed under this chapter more than four years after the due date | 358 |
|
for the filing of the return for the tax period for which the tax | 359 |
|
was reported, or more than four years after the return for the tax | 360 |
|
period was filed, whichever is later. The time limit may be | 361 |
|
extended if both the taxpayer and the commissioner consent in | 362 |
|
writing to the extension or enter into an agreement waiving or | 363 |
|
extending the time limit. Any such extension shall extend the | 364 |
|
four-year time limit in division (A) of section 5736.08 of the | 365 |
|
Revised Code for the same period of time. Nothing in this division | 366 |
|
bars an assessment against a taxpayer that fails to file a return | 367 |
|
required by this chapter or that files a fraudulent return. | 368 |
| (G) If the commissioner possesses information that indicates | 369 |
|
that the amount of tax a taxpayer is required to pay under this | 370 |
|
chapter exceeds the amount the taxpayer paid, the commissioner may | 371 |
|
audit a sample of the taxpayer's modified gross receipts over a | 372 |
|
representative period of time to ascertain the amount of tax due, | 373 |
|
and may issue an assessment based on the audit. The commissioner | 374 |
|
shall make a good faith effort to reach agreement with the | 375 |
|
taxpayer in selecting a representative sample. The commissioner | 376 |
|
may apply a sampling method only if the commissioner has | 377 |
|
prescribed the method by rule. | 378 |
| (D) Not later than the last day of March, June, September, | 403 |
|
and December of each year, the director of budget and management | 404 |
shall provide for the transfer of the balance of the motor fuel | 405 |
receiptspetroleum activity tax fund as of the last day of the | 406 |
|
preceding month, excluding any amounts required to be transferred | 407 |
|
as provided in division (C) of this section, as follows: | 408 |
(2) To the motor fuel receiptspetroleum activity tax public | 411 |
|
highways fund, an amount that bears the same ratio to the balance | 412 |
in the
motor fuel receiptspetroleum activity tax fund, after | 413 |
|
subtracting the amount transferred under division (D)(1) of this | 414 |
|
section, that (a) the modified gross receipts attributed to motor | 415 |
|
fuel used for propelling vehicles on public highways and waterways | 416 |
as indicated byascertained from returns filed by the last day of | 417 |
|
the preceding month, bears to (b) all modified gross receipts as | 418 |
indicated byascertained from those returns; | 419 |
| (A) "Person" means, but is not limited to, individuals, | 424 |
|
combinations of individuals of any form, receivers, assignees, | 425 |
|
trustees in bankruptcy, firms, companies, joint-stock companies, | 426 |
|
business trusts, estates, partnerships, limited liability | 427 |
|
partnerships, limited liability companies, associations, joint | 428 |
|
ventures, clubs, societies, for-profit corporations, S | 429 |
|
corporations, qualified subchapter S subsidiaries, qualified | 430 |
|
subchapter S trusts, trusts, entities that are disregarded for | 431 |
|
federal income tax purposes, and any other entities. | 432 |
| (c) Except for any differences resulting from the use of an | 463 |
|
accrual basis method of accounting for purposes of determining | 464 |
|
gross receipts under this chapter and the use of the cash basis | 465 |
|
method of accounting for purposes of determining gross receipts | 466 |
|
under section 5727.24 of the Revised Code, the gross receipts | 467 |
|
directly attributed to the activity of a natural gas company shall | 468 |
|
be determined in a manner consistent with division (D) of section | 469 |
|
5727.03 of the Revised Code. | 470 |
| (c) In the case of a partnership, trust, or other | 494 |
|
unincorporated business organization other than a limited | 495 |
|
liability company, one person owns the organization if, under the | 496 |
|
articles of organization or other instrument governing the affairs | 497 |
|
of the organization, that person has a beneficial interest in the | 498 |
|
organization's profits, surpluses, losses, or distributions of | 499 |
|
fifty per cent or more of the combined beneficial interests of all | 500 |
|
persons having such an interest in the organization. | 501 |
| (5) A domestic insurance company or foreign insurance | 502 |
|
company, as defined in section 5725.01 of the Revised Code, that | 503 |
|
paid the insurance company premiums tax imposed by section 5725.18 | 504 |
|
or Chapter 5729. of the Revised Code, or an unauthorized insurance | 505 |
|
company whose gross premiums are subject to tax under section | 506 |
|
3905.36 of the Revised Code based on one or more measurement | 507 |
|
periods that include the entire tax period under this chapter; | 508 |
| (7) Except as otherwise provided in this division, a | 516 |
|
pre-income tax trust as defined in division (FF)(4) of section | 517 |
|
5747.01 of the Revised Code and any pass-through entity of which | 518 |
|
such pre-income tax trust owns or controls, directly, indirectly, | 519 |
|
or constructively through related interests, more than five per | 520 |
|
cent of the ownership or equity interests. If the pre-income tax | 521 |
|
trust has made a qualifying pre-income tax trust election under | 522 |
|
division (FF)(3) of section 5747.01 of the Revised Code, then the | 523 |
|
trust and the pass-through entities of which it owns or controls, | 524 |
|
directly, indirectly, or constructively through related interests, | 525 |
|
more than five per cent of the ownership or equity interests, | 526 |
|
shall not be excluded persons for purposes of the tax imposed | 527 |
|
under section 5751.02 of the Revised Code. | 528 |
| (F) Except as otherwise provided in divisions (F)(2), (3), | 531 |
|
and (4) of this section, "gross receipts" means the total amount | 532 |
|
realized by a person, without deduction for the cost of goods sold | 533 |
|
or other expenses incurred, that contributes to the production of | 534 |
|
gross income of the person, including the fair market value of any | 535 |
|
property and any services received, and any debt transferred or | 536 |
|
forgiven as consideration. | 537 |
| (c) Receipts from the sale, exchange, or other disposition of | 552 |
|
an asset described in section 1221 or 1231 of the Internal Revenue | 553 |
|
Code, without regard to the length of time the person held the | 554 |
|
asset. Notwithstanding section 1221 of the Internal Revenue Code, | 555 |
|
receipts from hedging transactions also are excluded to the extent | 556 |
|
the transactions are entered into primarily to protect a financial | 557 |
|
position, such as managing the risk of exposure to (i) foreign | 558 |
|
currency fluctuations that affect assets, liabilities, profits, | 559 |
|
losses, equity, or investments in foreign operations; (ii) | 560 |
|
interest rate fluctuations; or (iii) commodity price fluctuations. | 561 |
|
As used in division (F)(2)(c) of this section, "hedging | 562 |
|
transaction" has the same meaning as used in section 1221 of the | 563 |
|
Internal Revenue Code and also includes transactions accorded | 564 |
|
hedge accounting treatment under statement of financial accounting | 565 |
|
standards number 133 of the financial accounting standards board. | 566 |
|
For the purposes of division (F)(2)(c) of this section, the actual | 567 |
|
transfer of title of real or tangible personal property to another | 568 |
|
entity is not a hedging transaction. | 569 |
| (g) Compensation, whether current or deferred, and whether in | 580 |
|
cash or in kind, received or to be received by an employee, former | 581 |
|
employee, or the employee's legal successor for services rendered | 582 |
|
to or for an employer, including reimbursements received by or for | 583 |
|
an individual for medical or education expenses, health insurance | 584 |
|
premiums, or employee expenses, or on account of a dependent care | 585 |
|
spending account, legal services plan, any cafeteria plan | 586 |
|
described in section 125 of the Internal Revenue Code, or any | 587 |
|
similar employee reimbursement; | 588 |
| (j) Gifts or charitable contributions received; membership | 595 |
|
dues received by trade, professional, homeowners', or condominium | 596 |
|
associations; and payments received for educational courses, | 597 |
|
meetings, meals, or similar payments to a trade, professional, or | 598 |
|
other similar association; and fundraising receipts received by | 599 |
|
any person when any excess receipts are donated or used | 600 |
|
exclusively for charitable purposes; | 601 |
| (m) Tax refunds, other tax benefit recoveries, and | 608 |
|
reimbursements for the tax imposed under this chapter made by | 609 |
|
entities that are part of the same combined taxpayer or | 610 |
|
consolidated elected taxpayer group, and reimbursements made by | 611 |
|
entities that are not members of a combined taxpayer or | 612 |
|
consolidated elected taxpayer group that are required to be made | 613 |
|
for economic parity among multiple owners of an entity whose tax | 614 |
|
obligation under this chapter is required to be reported and paid | 615 |
|
entirely by one owner, pursuant to the requirements of sections | 616 |
|
5751.011 and 5751.012 of the Revised Code; | 617 |
| (q) In the case of receipts from the sale of cigarettes or | 625 |
|
tobacco products by a wholesale dealer, retail dealer, | 626 |
|
distributor, manufacturer, or seller, all as defined in section | 627 |
|
5743.01 of the Revised Code, an amount equal to the federal and | 628 |
|
state excise taxes paid by any person on or for such cigarettes or | 629 |
|
tobacco products under subtitle E of the Internal Revenue Code or | 630 |
|
Chapter 5743. of the Revised Code; | 631 |
| (s) In the case of receipts from the sale of beer or | 637 |
|
intoxicating liquor, as defined in section 4301.01 of the Revised | 638 |
|
Code, by a person holding a permit issued under Chapter 4301. or | 639 |
|
4303. of the Revised Code, an amount equal to federal and state | 640 |
|
excise taxes paid by any person on or for such beer or | 641 |
|
intoxicating liquor under subtitle E of the Internal Revenue Code | 642 |
|
or Chapter 4301. or 4305. of the Revised Code; | 643 |
| (t) Receipts realized by a new motor vehicle dealer or used | 644 |
|
motor vehicle dealer, as defined in section 4517.01 of the Revised | 645 |
|
Code, from the sale or other transfer of a motor vehicle, as | 646 |
|
defined in that section, to another motor vehicle dealer for the | 647 |
|
purpose of resale by the transferee motor vehicle dealer, but only | 648 |
|
if the sale or other transfer was based upon the transferee's need | 649 |
|
to meet a specific customer's preference for a motor vehicle; | 650 |
| (u) Receipts from a financial institution described in | 651 |
|
division (E)(3) of this section for services provided to the | 652 |
|
financial institution in connection with the issuance, processing, | 653 |
|
servicing, and management of loans or credit accounts, if such | 654 |
|
financial institution and the recipient of such receipts have at | 655 |
|
least fifty per cent of their ownership interests owned or | 656 |
|
controlled, directly or constructively through related interests, | 657 |
|
by common owners; | 658 |
| (w) Funds received or used by a mortgage broker that is not a | 663 |
|
dealer in intangibles, other than fees or other consideration, | 664 |
|
pursuant to a table-funding mortgage loan or warehouse-lending | 665 |
|
mortgage loan. Terms used in division (F)(2)(w) of this section | 666 |
|
have the same meanings as in section 1322.01 of the Revised Code, | 667 |
|
except "mortgage broker" means a person assisting a buyer in | 668 |
|
obtaining a mortgage loan for a fee or other consideration paid by | 669 |
|
the buyer or a lender, or a person engaged in table-funding or | 670 |
|
warehouse-lending mortgage loans that are first lien mortgage | 671 |
|
loans. | 672 |
| (I) "Qualifying distribution center receipts" means receipts | 685 |
|
of a supplier from qualified property that is delivered to a | 686 |
|
qualified distribution center, multiplied by a quantity that | 687 |
|
equals one minus the Ohio delivery percentage. If the qualified | 688 |
|
distribution center is a refining facility, "supplier" includes | 689 |
|
all dealers, brokers, processors, sellers, vendors, cosigners, and | 690 |
|
distributors of qualified property. | 691 |
| (II) "Qualified property" means tangible personal property | 692 |
|
delivered to a qualified distribution center that is shipped to | 693 |
|
that qualified distribution center solely for further shipping by | 694 |
|
the qualified distribution center to another location in this | 695 |
|
state or elsewhere or, in the case of gold, silver, platinum, or | 696 |
|
palladium delivered to a refining facility solely for refining to | 697 |
|
a grade and fineness acceptable for delivery to a registered | 698 |
|
commodities exchange. "Further shipping" includes storing and | 699 |
|
repackaging property into smaller or larger bundles, so long as | 700 |
|
the property is not subject to further manufacturing or | 701 |
|
processing. "Refining" is limited to extracting impurities from | 702 |
|
gold, silver, platinum, or palladium through smelting or some | 703 |
|
other process at a refining facility. | 704 |
| (III) "Qualified distribution center" means a warehouse, a | 705 |
|
facility similar to a warehouse, or a refining facility in this | 706 |
|
state that, for the qualifying year, is operated by a person that | 707 |
|
is not part of a combined taxpayer group and that has a qualifying | 708 |
|
certificate. All warehouses or facilities similar to warehouses | 709 |
|
that are operated by persons in the same taxpayer group and that | 710 |
|
are located within one mile of each other shall be treated as one | 711 |
|
qualified distribution center. All refining facilities that are | 712 |
|
operated by persons in the same taxpayer group and that are | 713 |
|
located in the same or adjacent counties may be treated as one | 714 |
|
qualified distribution center. | 715 |
| The applicant must substantiate to the commissioner's | 728 |
|
satisfaction that, for the qualifying period, all persons | 729 |
|
operating the distribution center have more than fifty per cent of | 730 |
|
the cost of the qualified property shipped to a location such that | 731 |
|
it would be sitused outside this state under the provisions of | 732 |
|
division (E) of section 5751.033 of the Revised Code. The | 733 |
|
applicant must also substantiate that the distribution center | 734 |
|
cumulatively had costs from its suppliers equal to or exceeding | 735 |
|
five hundred million dollars during the qualifying period. (For | 736 |
|
purposes of division (F)(2)(z)(i)(VI) of this section, "supplier" | 737 |
|
excludes any person that is part of the consolidated elected | 738 |
|
taxpayer group, if applicable, of the operator of the qualified | 739 |
|
distribution center.) The commissioner may require the applicant | 740 |
|
to have an independent certified public accountant certify that | 741 |
|
the calculation of the minimum thresholds required for a qualified | 742 |
|
distribution center by the operator of a distribution center has | 743 |
|
been made in accordance with generally accepted accounting | 744 |
|
principles. The commissioner shall issue or deny the issuance of a | 745 |
|
certificate within sixty days after the receipt of the | 746 |
|
application. A denial is subject to appeal under section 5717.02 | 747 |
|
of the Revised Code. If the operator files a timely appeal under | 748 |
|
section 5717.02 of the Revised Code, the operator shall be granted | 749 |
|
a qualifying certificate effective for the remainder of the | 750 |
|
qualifying year or until the appeal is finalized, whichever is | 751 |
|
earlier. If the operator does not prevail in the appeal, the | 752 |
|
operator shall pay the ineligible operator's supplier tax | 753 |
|
liability. | 754 |
| (X) "Ineligible operator's supplier tax liability" means an | 771 |
|
amount equal to the tax liability of all suppliers of a | 772 |
|
distribution center had the distribution center not been issued a | 773 |
|
qualifying certificate for the qualifying year. Ineligible | 774 |
|
operator's supplier tax liability shall not include interest or | 775 |
|
penalties. The tax commissioner shall determine an ineligible | 776 |
|
operator's supplier tax liability based on information that the | 777 |
|
commissioner may request from the operator of the distribution | 778 |
|
center. An operator shall provide a list of all suppliers of the | 779 |
|
distribution center and the corresponding costs of qualified | 780 |
|
property for the qualifying year at issue within sixty days of a | 781 |
|
request by the commissioner under this division. | 782 |
| (ii)(I) If the distribution center is new and was not open | 783 |
|
for the entire qualifying period, the operator of the distribution | 784 |
|
center may request that the commissioner grant a qualifying | 785 |
|
certificate. If the certificate is granted and it is later | 786 |
|
determined that more than fifty per cent of the qualified property | 787 |
|
during that year was not shipped to a location such that it would | 788 |
|
be sitused outside of this state under the provisions of division | 789 |
|
(E) of section 5751.033 of the Revised Code or if it is later | 790 |
|
determined that the person that operates the distribution center | 791 |
|
had average monthly costs from its suppliers of less than forty | 792 |
|
million dollars during that year, then the operator of the | 793 |
|
distribution center shall pay the ineligible operator's supplier | 794 |
|
tax liability. (For purposes of division (F)(2)(z)(ii) of this | 795 |
|
section, "supplier" excludes any person that is part of the | 796 |
|
consolidated elected taxpayer group, if applicable, of the | 797 |
|
operator of the qualified distribution center.) | 798 |
| (II) The commissioner may grant a qualifying certificate to a | 799 |
|
distribution center that does not qualify as a qualified | 800 |
|
distribution center for an entire qualifying period if the | 801 |
|
operator of the distribution center demonstrates that the business | 802 |
|
operations of the distribution center have changed or will change | 803 |
|
such that the distribution center will qualify as a qualified | 804 |
|
distribution center within thirty-six months after the date the | 805 |
|
operator first applies for a certificate. If, at the end of that | 806 |
|
thirty-six-month period, the business operations of the | 807 |
|
distribution center have not changed such that the distribution | 808 |
|
center qualifies as a qualified distribution center, the operator | 809 |
|
of the distribution center shall pay the ineligible operator's | 810 |
|
supplier tax liability for each year that the distribution center | 811 |
|
received a certificate but did not qualify as a qualified | 812 |
|
distribution center. For each year the distribution center | 813 |
|
receives a certificate under division (F)(2)(z)(ii)(II) of this | 814 |
|
section, the distribution center shall pay all applicable fees | 815 |
|
required under division (F)(2)(z) of this section and shall submit | 816 |
|
an updated business plan showing the progress the distribution | 817 |
|
center made toward qualifying as a qualified distribution center | 818 |
|
during the preceding year. | 819 |
| (iii) When filing an application for a qualifying certificate | 825 |
|
under division (F)(2)(z)(i)(VI) of this section, the operator of a | 826 |
|
qualified distribution center also shall provide documentation, as | 827 |
|
the commissioner requires, for the commissioner to ascertain the | 828 |
|
Ohio delivery percentage. The commissioner, upon issuing the | 829 |
|
qualifying certificate, also shall certify the Ohio delivery | 830 |
|
percentage. The operator of the qualified distribution center may | 831 |
|
appeal the commissioner's certification of the Ohio delivery | 832 |
|
percentage in the same manner as an appeal is taken from the | 833 |
|
denial of a qualifying certificate under division (F)(2)(z)(i)(VI) | 834 |
|
of this section. | 835 |
| (iv)(I) In the case where the distribution center is new and | 836 |
|
not open for the entire qualifying period, the operator shall make | 837 |
|
a good faith estimate of an Ohio delivery percentage for use by | 838 |
|
suppliers in their reports of taxable gross receipts for the | 839 |
|
remainder of the qualifying period. The operator of the facility | 840 |
|
shall disclose to the suppliers that such Ohio delivery percentage | 841 |
|
is an estimate and is subject to recalculation. By the due date of | 842 |
|
the next application for a qualifying certificate, the operator | 843 |
|
shall determine the actual Ohio delivery percentage for the | 844 |
|
estimated qualifying period and proceed as provided in division | 845 |
|
(F)(2)(z)(iii) of this section with respect to the calculation and | 846 |
|
recalculation of the Ohio delivery percentage. The supplier is | 847 |
|
required to file, within sixty days after receiving notice from | 848 |
|
the operator of the qualified distribution center, amended reports | 849 |
|
for the impacted calendar quarter or quarters or calendar year, | 850 |
|
whichever the case may be. Any additional tax liability or tax | 851 |
|
overpayment shall be subject to interest but shall not be subject | 852 |
|
to the imposition of any penalty so long as the amended returns | 853 |
|
are timely filed. | 854 |
| (II) The operator of a distribution center that receives a | 855 |
|
qualifying certificate under division (F)(2)(z)(ii)(II) of this | 856 |
|
section shall make a good faith estimate of the Ohio delivery | 857 |
|
percentage that the operator estimates will apply to the | 858 |
|
distribution center at the end of the thirty-six-month period | 859 |
|
after the operator first applied for a qualifying certificate | 860 |
|
under that division. The result of the estimate shall be | 861 |
|
multiplied by a factor of one and seventy-five one-hundredths. The | 862 |
|
product of that calculation shall be the Ohio delivery percentage | 863 |
|
used by suppliers in their reports of taxable gross receipts for | 864 |
|
each qualifying year that the distribution center receives a | 865 |
|
qualifying certificate under division (F)(2)(z)(ii)(II) of this | 866 |
|
section, except that, if the product is less than five per cent, | 867 |
|
the Ohio delivery percentage used shall be five per cent and that, | 868 |
|
if the product exceeds forty-nine per cent, the Ohio delivery | 869 |
|
percentage used shall be forty-nine per cent. | 870 |
| (v) Qualifying certificates and Ohio delivery percentages | 871 |
|
issued by the commissioner shall be open to public inspection and | 872 |
|
shall be timely published by the commissioner. A supplier relying | 873 |
|
in good faith on a certificate issued under this division shall | 874 |
|
not be subject to tax on the qualifying distribution center | 875 |
|
receipts under division (F)(2)(z) of this section. An operator | 876 |
|
receiving a qualifying certificate is liable for the ineligible | 877 |
|
operator's supplier tax liability for each year the operator | 878 |
|
received a certificate but did not qualify as a qualified | 879 |
|
distribution center. | 880 |
| (vi) The annual fee for a qualifying certificate shall be one | 881 |
|
hundred thousand dollars for each qualified distribution center. | 882 |
|
If a qualifying certificate is not issued, the annual fee is | 883 |
|
subject to refund after the exhaustion of all appeals provided for | 884 |
|
in division (F)(2)(z)(i)(VI) of this section. The first one | 885 |
|
hundred thousand dollars of the annual application fees collected | 886 |
|
each calendar year shall be credited to the revenue enhancement | 887 |
|
fund. The remainder of the annual application fees collected shall | 888 |
|
be distributed in the same manner required under section 5751.20 | 889 |
|
of the Revised Code. | 890 |
| (dd) Bad debts from receipts on the basis of which the tax | 901 |
|
imposed by this chapter was paid in a prior quarterly tax payment | 902 |
|
period. For the purpose of this division, "bad debts" means any | 903 |
|
debts that have become worthless or uncollectible between the | 904 |
|
preceding and current quarterly tax payment periods, have been | 905 |
|
uncollected for at least six months, and that may be claimed as a | 906 |
|
deduction under section 166 of the Internal Revenue Code and the | 907 |
|
regulations adopted under that section, or that could be claimed | 908 |
|
as such if the taxpayer kept its accounts on the accrual basis. | 909 |
|
"Bad debts" does not include repossessed property, uncollectible | 910 |
|
amounts on property that remains in the possession of the taxpayer | 911 |
|
until the full purchase price is paid, or expenses in attempting | 912 |
|
to collect any account receivable or for any portion of the debt | 913 |
|
recovered; | 914 |
| (I) "Qualified uranium receipts" means receipts from the | 923 |
|
sale, exchange, lease, loan, production, processing, or other | 924 |
|
disposition of uranium within a uranium enrichment zone certified | 925 |
|
by the tax commissioner under division (F)(2)(gg)(ii) of this | 926 |
|
section. "Qualified uranium receipts" does not include any | 927 |
|
receipts with a situs in this state outside a uranium enrichment | 928 |
|
zone certified by the tax commissioner under division | 929 |
|
(F)(2)(gg)(ii) of this section. | 930 |
| (ii) Any person that owns, leases, or operates real or | 936 |
|
tangible personal property constituting or located within a | 937 |
|
uranium enrichment zone may apply to the tax commissioner to have | 938 |
|
the uranium enrichment zone certified for the purpose of excluding | 939 |
|
qualified uranium receipts under division (F)(2)(gg) of this | 940 |
|
section. The application shall include such information that the | 941 |
|
tax commissioner prescribes. Within sixty days after receiving the | 942 |
|
application, the tax commissioner shall certify the zone for that | 943 |
|
purpose if the commissioner determines that the property qualifies | 944 |
|
as a uranium enrichment zone as defined in division (F)(2)(gg) of | 945 |
|
this section, or, if the tax commissioner determines that the | 946 |
|
property does not qualify, the commissioner shall deny the | 947 |
|
application or request additional information from the applicant. | 948 |
|
If the tax commissioner denies an application, the commissioner | 949 |
|
shall state the reasons for the denial. The applicant may appeal | 950 |
|
the denial of an application to the board of tax appeals pursuant | 951 |
|
to section 5717.02 of the Revised Code. If the applicant files a | 952 |
|
timely appeal, the tax commissioner shall conditionally certify | 953 |
|
the applicant's property. The conditional certification shall | 954 |
|
expire when all of the applicant's appeals are exhausted. Until | 955 |
|
final resolution of the appeal, the applicant shall retain the | 956 |
|
applicant's records in accordance with section 5751.12 of the | 957 |
|
Revised Code, notwithstanding any time limit on the preservation | 958 |
|
of records under that section. | 959 |
| (3) In the case of a taxpayer when acting as a real estate | 974 |
|
broker, "gross receipts" includes only the portion of any fee for | 975 |
|
the service of a real estate broker, or service of a real estate | 976 |
|
salesperson associated with that broker, that is retained by the | 977 |
|
broker and not paid to an associated real estate salesperson or | 978 |
|
another real estate broker. For the purposes of this division, | 979 |
|
"real estate broker" and "real estate salesperson" have the same | 980 |
|
meanings as in section 4735.01 of the Revised Code. | 981 |
| (K) "Internal Revenue Code" means the Internal Revenue Code | 1027 |
|
of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended. Any term used in | 1028 |
|
this chapter that is not otherwise defined has the same meaning as | 1029 |
|
when used in a comparable context in the laws of the United States | 1030 |
|
relating to federal income taxes unless a different meaning is | 1031 |
|
clearly required. Any reference in this chapter to the Internal | 1032 |
|
Revenue Code includes other laws of the United States relating to | 1033 |
|
federal income taxes. | 1034 |
| (a) For fiscal years prior to fiscal year 2010, the sum of | 1075 |
|
state aid amounts computed for the district under the following | 1076 |
|
provisions, as they existed for the applicable fiscal year: | 1077 |
|
division (A) of section 3317.022 of the Revised Code, including | 1078 |
|
the amounts calculated under former section 3317.029 and section | 1079 |
|
3317.0217 of the Revised Code; divisions (C)(1), (C)(4), (D), (E), | 1080 |
|
and (F) of section 3317.022; divisions (B), (C), and (D) of | 1081 |
|
section 3317.023; divisions (L) and (N) of section 3317.024; | 1082 |
|
section 3317.0216; and any unit payments for gifted student | 1083 |
|
services paid under section 3317.05 and former sections 3317.052 | 1084 |
|
and 3317.053 of the Revised Code; except that, for fiscal years | 1085 |
|
2008 and 2009, the amount computed for the district under Section | 1086 |
|
269.20.80 of H.B. 119 of the 127th general assembly and as that | 1087 |
|
section subsequently may be amended shall be substituted for the | 1088 |
|
amount computed under division (D) of section 3317.022 of the | 1089 |
|
Revised Code, and the amount computed under Section 269.30.80 of | 1090 |
|
H.B. 119 of the 127th general assembly and as that section | 1091 |
|
subsequently may be amended shall be included. | 1092 |
| (d) For fiscal year 2014 and each fiscal year thereafter, the | 1099 |
|
sum of state amounts computed for the district under section | 1100 |
|
3317.022 of the Revised Code; except that, for fiscal years 2014 | 1101 |
|
and 2015, the amount computed for the district under the section | 1102 |
|
of this act entitled "TRANSITIONAL AID FOR CITY, LOCAL, AND | 1103 |
|
EXEMPTED VILLAGE SCHOOL DISTRICTS" shall be included. | 1104 |
| (21) "Median estate tax collections" means, in the case of a | 1173 |
|
municipal corporation to which revenue from the taxes levied in | 1174 |
|
Chapter 5731. of the Revised Code was distributed in each of | 1175 |
|
calendar years 2006, 2007, 2008, and 2009, the median of those | 1176 |
|
distributions. In the case of a municipal corporation to which no | 1177 |
|
distributions were made in one or more of those years, "median | 1178 |
|
estate tax collections" means zero. | 1179 |
| (32) If a fixed-rate levy that is a qualifying levy is not | 1403 |
|
charged and payable in any year after tax year 2010, "total | 1404 |
|
resources" used to compute payments to be made under division | 1405 |
|
(C)(12) of section 5751.21 or division (A)(1)(b) or (c) of section | 1406 |
|
5751.22 of the Revised Code in the tax years following the last | 1407 |
|
year the levy is charged and payable shall be reduced to the | 1408 |
|
extent that the payments are attributable to the fixed-rate levy | 1409 |
|
loss of that levy as would be computed under division (C)(2) of | 1410 |
|
section 5727.85, division (A)(1) of section 5727.85, divisions | 1411 |
|
(C)(8) and (9) of section 5751.21, or division (A)(1) of section | 1412 |
|
5751.22 of the Revised Code. | 1413 |
| (33) In the case of a county, municipal corporation, school | 1414 |
|
district, or township with fixed-rate levy losses attributable to | 1415 |
|
a tax levied under section 5705.23 of the Revised Code, "total | 1416 |
|
resources" used to compute payments to be made under division | 1417 |
|
(C)(3) of section 5727.85, division (A)(1)(d) of section 5727.86, | 1418 |
|
division (C)(12) of section 5751.21, or division (A)(1)(c) of | 1419 |
|
section 5751.22 of the Revised Code shall be reduced by the | 1420 |
|
amounts described in divisions (A)(34)(a) to (c) of this section | 1421 |
|
to the extent that those amounts were included in calculating the | 1422 |
|
"total resources" of the school district or local taxing unit | 1423 |
|
under division (A)(22), (28), (29), or (30) of this section. | 1424 |
| (34) "Total library resources," in the case of a county, | 1425 |
|
municipal corporation, school district, or township public library | 1426 |
|
that receives the proceeds of a tax levied under section 5705.23 | 1427 |
|
of the Revised Code, means the sum of the amounts in divisions | 1428 |
|
(A)(34)(a) to (c) of this section less any reduction required | 1429 |
|
under division (A)(32) of this section. | 1430 |
| (a) The sum of the payments received by the county, municipal | 1431 |
|
corporation, school district, or township public library in | 1432 |
|
calendar year 2010 pursuant to sections 5727.86 and 5751.22 of the | 1433 |
|
Revised Code, as they existed at that time, for fixed-rate levy | 1434 |
|
losses attributable to a tax levied under section 5705.23 of the | 1435 |
|
Revised Code for the benefit of the public library; | 1436 |
| (35) "Municipal current expense property tax levies" means | 1450 |
|
all property tax levies of a municipality, except those with the | 1451 |
|
following levy names: airport resurfacing; bond or any levy name | 1452 |
|
including the word "bond"; capital improvement or any levy name | 1453 |
|
including the word "capital"; debt or any levy name including the | 1454 |
|
word "debt"; equipment or any levy name including the word | 1455 |
|
"equipment," unless the levy is for combined operating and | 1456 |
|
equipment; employee termination fund; fire pension or any levy | 1457 |
|
containing the word "pension," including police pensions; | 1458 |
|
fireman's fund or any practically similar name; sinking fund; road | 1459 |
|
improvements or any levy containing the word "road"; fire truck or | 1460 |
|
apparatus; flood or any levy containing the word "flood"; | 1461 |
|
conservancy district; county health; note retirement; sewage, or | 1462 |
|
any levy containing the words "sewage" or "sewer"; park | 1463 |
|
improvement; parkland acquisition; storm drain; street or any levy | 1464 |
|
name containing the word "street"; lighting, or any levy name | 1465 |
|
containing the word "lighting"; and water. | 1466 |
| (36) "Current expense TPP allocation" means, in the case of a | 1467 |
|
school district or joint vocational school district, the sum of | 1468 |
|
the payments received by the school district in fiscal year 2011 | 1469 |
|
pursuant to divisions (C)(10) and (11) of section 5751.21 of the | 1470 |
|
Revised Code to the extent paid for current expense levies. In the | 1471 |
|
case of a municipal corporation, "current expense TPP allocation" | 1472 |
|
means the sum of the payments received by the municipal | 1473 |
|
corporation in calendar year 2010 pursuant to divisions (A)(1) and | 1474 |
|
(2) of section 5751.22 of the Revised Code to the extent paid for | 1475 |
|
municipal current expense property tax levies as defined in | 1476 |
|
division (A)(35) of this section, excluding any such payments | 1477 |
|
received for current expense levy losses attributable to a tax | 1478 |
|
levied under section 5705.23 of the Revised Code. If a fixed-rate | 1479 |
|
levy that is a qualifying levy is not charged and payable in any | 1480 |
|
year after tax year 2010, "current expense TPP allocation" used to | 1481 |
|
compute payments to be made under division (C)(12) of section | 1482 |
|
5751.21 or division (A)(1)(b) or (c) of section 5751.22 of the | 1483 |
|
Revised Code in the tax years following the last year the levy is | 1484 |
|
charged and payable shall be reduced to the extent that the | 1485 |
|
payments are attributable to the fixed-rate levy loss of that levy | 1486 |
|
as would be computed under divisions (C)(10) and (11) of section | 1487 |
|
5751.21 or division (A)(1) of section 5751.22 of the Revised Code. | 1488 |
| (37) "TPP allocation" means the sum of payments received by a | 1489 |
|
local taxing unit in calendar year 2010 pursuant to divisions | 1490 |
|
(A)(1) and (2) of section 5751.22 of the Revised Code, excluding | 1491 |
|
any such payments received for fixed-rate levy losses attributable | 1492 |
|
to a tax levied under section 5705.23 of the Revised Code. If a | 1493 |
|
fixed-rate levy that is a qualifying levy is not charged and | 1494 |
|
payable in any year after tax year 2010, "TPP allocation" used to | 1495 |
|
compute payments to be made under division (A)(1)(b) or (c) of | 1496 |
|
section 5751.22 of the Revised Code in the tax years following the | 1497 |
|
last year the levy is charged and payable shall be reduced to the | 1498 |
|
extent that the payments are attributable to the fixed-rate levy | 1499 |
|
loss of that levy as would be computed under division (A)(1) of | 1500 |
|
that section. | 1501 |
| (38) "Total TPP allocation" means, in the case of a school | 1502 |
|
district or joint vocational school district, the sum of the | 1503 |
|
amounts received in fiscal year 2011 pursuant to divisions (C)(10) | 1504 |
|
and (11) and (D) of section 5751.21 of the Revised Code. In the | 1505 |
|
case of a local taxing unit, "total TPP allocation" means the sum | 1506 |
|
of payments received by the unit in calendar year 2010 pursuant to | 1507 |
|
divisions (A)(1), (2), and (3) of section 5751.22 of the Revised | 1508 |
|
Code. If a fixed-rate levy that is a qualifying levy is not | 1509 |
|
charged and payable in any year after tax year 2010, "total TPP | 1510 |
|
allocation" used to compute payments to be made under division | 1511 |
|
(C)(12) of section 5751.21 or division (A)(1)(b) or (c) of section | 1512 |
|
5751.22 of the Revised Code in the tax years following the last | 1513 |
|
year the levy is charged and payable shall be reduced to the | 1514 |
|
extent that the payments are attributable to the fixed-rate levy | 1515 |
|
loss of that levy as would be computed under divisions (C)(10) and | 1516 |
|
(11) of section 5751.21 or division (A)(1) of section 5751.22 of | 1517 |
|
the Revised Code. | 1518 |
| (39) "Non-current expense TPP allocation" means the | 1519 |
|
difference of total TPP allocation minus the sum of current | 1520 |
|
expense TPP allocation and the portion of total TPP allocation | 1521 |
|
constituting reimbursement for debt levies, pursuant to division | 1522 |
|
(D) of section 5751.21 of the Revised Code in the case of a school | 1523 |
|
district or joint vocational school district and pursuant to | 1524 |
|
division (A)(3) of section 5751.22 of the Revised Code in the case | 1525 |
|
of a municipal corporation. | 1526 |
| (40) "TPP allocation for library purposes" means the sum of | 1527 |
|
payments received by a county, municipal corporation, school | 1528 |
|
district, or township public library in calendar year 2010 | 1529 |
|
pursuant to section 5751.22 of the Revised Code for fixed-rate | 1530 |
|
levy losses attributable to a tax levied under section 5705.23 of | 1531 |
|
the Revised Code. If a fixed-rate levy authorized under section | 1532 |
|
5705.23 of the Revised Code that is a qualifying levy is not | 1533 |
|
charged and payable in any year after tax year 2010, "TPP | 1534 |
|
allocation for library purposes" used to compute payments to be | 1535 |
|
made under division (A)(1)(d) of section 5751.22 of the Revised | 1536 |
|
Code in the tax years following the last year the levy is charged | 1537 |
|
and payable shall be reduced to the extent that the payments are | 1538 |
|
attributable to the fixed-rate levy loss of that levy as would be | 1539 |
|
computed under division (A)(1) of section 5751.22 of the Revised | 1540 |
|
Code. | 1541 |
| (41) "Threshold per cent" means, in the case of a school | 1542 |
|
district or joint vocational school district, two per cent for | 1543 |
|
fiscal year 2012 and four per cent for fiscal years 2013 and | 1544 |
|
thereafter. In the case of a local taxing unit or public library | 1545 |
|
that receives the proceeds of a tax levied under section 5705.23 | 1546 |
|
of the Revised Code, "threshold per cent" means two per cent for | 1547 |
|
tax year 2011, four per cent for tax year 2012, and six per cent | 1548 |
|
for tax years 2013 and thereafter. | 1549 |
| (B)(1) The commercial activities tax receipts fund is hereby | 1550 |
|
created in the state treasury and shall consist of money arising | 1551 |
|
from the tax imposed under this chapter. Eighty-five | 1552 |
|
one-hundredths of one per cent of the money credited to that fund | 1553 |
|
shall be credited to the revenue enhancement fund and shall be | 1554 |
|
used to defray the costs incurred by the department of taxation in | 1555 |
|
administering the tax imposed by this chapter and in implementing | 1556 |
|
tax reform measures. The remainder of the money in the commercial | 1557 |
|
activities tax receipts fund shall first be credited to the | 1558 |
|
commercial activity tax motor fuel receipts fund, pursuant to | 1559 |
|
division (B)(2) of this section, and the remainder shall be | 1560 |
|
credited in the following percentages each fiscal year to the | 1561 |
|
general revenue fund, to the school district tangible property tax | 1562 |
|
replacement fund, which is hereby created in the state treasury | 1563 |
|
for the purpose of making the payments described in section | 1564 |
|
5751.21 of the Revised Code, and to the local government tangible | 1565 |
|
property tax replacement fund, which is hereby created in the | 1566 |
|
state treasury for the purpose of making the payments described in | 1567 |
|
section 5751.22 of the Revised Code, in the following percentages: | 1568 |
| (2) Not later than the twentieth day of February, May, | 1578 |
|
August, and November of each year, the commissioner shall provide | 1579 |
|
for payment from the commercial activities tax receipts fund to | 1580 |
|
the commercial activity tax motor fuel receipts fund an amount | 1581 |
|
that bears the same ratio to the balance in the commercial | 1582 |
|
activities tax receipts fund that (a) the taxable gross receipts | 1583 |
|
attributed to motor fuel used for propelling vehicles on public | 1584 |
|
highways as indicated by returns filed by the tenth day of that | 1585 |
|
month for a liability that is due and payable on or after July 1, | 1586 |
|
2013, for a tax period ending before July 1, 2014, bears to (b) | 1587 |
|
all taxable gross receipts as indicated by those returns for such | 1588 |
|
liabilities. | 1589 |
| (C) Not later than September 15, 2005, the tax commissioner | 1590 |
|
shall determine for each school district, joint vocational school | 1591 |
|
district, and local taxing unit its machinery and equipment, | 1592 |
|
inventory property, furniture and fixtures property, and telephone | 1593 |
|
property tax value losses, which are the applicable amounts | 1594 |
|
described in divisions (C)(1), (2), (3), and (4) of this section, | 1595 |
|
except as provided in division (C)(5) of this section: | 1596 |
| The taxable value of property reported by taxpayers used in | 1626 |
|
divisions (C)(1), (2), and (3) of this section shall be such | 1627 |
|
values as determined to be final by the tax commissioner as of | 1628 |
|
August 31, 2005. Such determinations shall be final except for any | 1629 |
|
correction of a clerical error that was made prior to August 31, | 1630 |
|
2005, by the tax commissioner. | 1631 |
| (5) Division (C)(5) of this section applies to any school | 1642 |
|
district, joint vocational school district, or local taxing unit | 1643 |
|
in a county in which is located a facility currently or formerly | 1644 |
|
devoted to the enrichment or commercialization of uranium or | 1645 |
|
uranium products, and for which the total taxable value of | 1646 |
|
property listed on the general tax list of personal property for | 1647 |
|
any tax year from tax year 2001 to tax year 2004 was fifty per | 1648 |
|
cent or less of the taxable value of such property listed on the | 1649 |
|
general tax list of personal property for the next preceding tax | 1650 |
|
year. | 1651 |
| In computing the fixed-rate levy losses under divisions | 1652 |
|
(D)(1), (2), and (3) of this section for any school district, | 1653 |
|
joint vocational school district, or local taxing unit to which | 1654 |
|
division (C)(5) of this section applies, the taxable value of such | 1655 |
|
property as listed on the general tax list of personal property | 1656 |
|
for tax year 2000 shall be substituted for the taxable value of | 1657 |
|
such property as reported by taxpayers for tax year 2004, in the | 1658 |
|
taxing district containing the uranium facility, if the taxable | 1659 |
|
value listed for tax year 2000 is greater than the taxable value | 1660 |
|
reported by taxpayers for tax year 2004. For the purpose of making | 1661 |
|
the computations under divisions (D)(1), (2), and (3) of this | 1662 |
|
section, the tax year 2000 valuation is to be allocated to | 1663 |
|
machinery and equipment, inventory, and furniture and fixtures | 1664 |
|
property in the same proportions as the tax year 2004 values. For | 1665 |
|
the purpose of the calculations in division (A) of section 5751.21 | 1666 |
|
of the Revised Code, the tax year 2004 taxable values shall be | 1667 |
|
used. | 1668 |
| To facilitate the calculations required under division (C) of | 1669 |
|
this section, the county auditor, upon request from the tax | 1670 |
|
commissioner, shall provide by August 1, 2005, the values of | 1671 |
|
machinery and equipment, inventory, and furniture and fixtures for | 1672 |
|
all single-county personal property taxpayers for tax year 2004. | 1673 |
| (D) Not later than September 15, 2005, the tax commissioner | 1674 |
|
shall determine for each tax year from 2006 through 2009 for each | 1675 |
|
school district, joint vocational school district, and local | 1676 |
|
taxing unit its machinery and equipment, inventory, and furniture | 1677 |
|
and fixtures fixed-rate levy losses, and for each tax year from | 1678 |
|
2006 through 2011 its telephone property fixed-rate levy loss. | 1679 |
|
Except as provided in division (F) of this section, such losses | 1680 |
|
are the applicable amounts described in divisions (D)(1), (2), | 1681 |
|
(3), and (4) of this section: | 1682 |
| (1) The sum of the machinery and equipment property tax value | 1701 |
|
loss, the inventory property tax value loss, and the furniture and | 1702 |
|
fixtures property tax value loss, and, for 2008 through 2010, the | 1703 |
|
telephone property tax value loss of the district or unit | 1704 |
|
multiplied by the sum of the fixed-sum tax rates of qualifying | 1705 |
|
levies. For 2006 through 2010, this computation shall include all | 1706 |
|
qualifying levies remaining in effect for the current tax year and | 1707 |
|
any school district levies charged and payable under section | 1708 |
|
5705.194 or 5705.213 of the Revised Code that are qualifying | 1709 |
|
levies not remaining in effect for the current year. For 2011 | 1710 |
|
through 2017 in the case of school district levies charged and | 1711 |
|
payable under section 5705.194 or 5705.213 of the Revised Code and | 1712 |
|
for all years after 2010 in the case of other fixed-sum levies, | 1713 |
|
this computation shall include only qualifying levies remaining in | 1714 |
|
effect for the current year. For purposes of this computation, a | 1715 |
|
qualifying school district levy charged and payable under section | 1716 |
|
5705.194 or 5705.213 of the Revised Code remains in effect in a | 1717 |
|
year after 2010 only if, for that year, the board of education | 1718 |
|
levies a school district levy charged and payable under section | 1719 |
|
5705.194, 5705.199, 5705.213, or 5705.219 of the Revised Code for | 1720 |
|
an annual sum at least equal to the annual sum levied by the board | 1721 |
|
in tax year 2004 less the amount of the payment certified under | 1722 |
|
this division for 2006. | 1723 |
| (4) To facilitate the calculation under divisions (D) and (E) | 1734 |
|
of this section, not later than September 1, 2005, any school | 1735 |
|
district, joint vocational school district, or local taxing unit | 1736 |
|
that has a qualifying levy that was approved at an election | 1737 |
|
conducted during 2005 before September 1, 2005, shall certify to | 1738 |
|
the tax commissioner a copy of the county auditor's certificate of | 1739 |
|
estimated property tax millage for such levy as required under | 1740 |
|
division (B) of section 5705.03 of the Revised Code, which is the | 1741 |
|
rate that shall be used in the calculations under such divisions. | 1742 |
| If the amount determined under division (E) of this section | 1743 |
|
for any school district, joint vocational school district, or | 1744 |
|
local taxing unit is greater than zero, that amount shall equal | 1745 |
|
the reimbursement to be paid pursuant to division (E) of section | 1746 |
|
5751.21 or division (A)(3) of section 5751.22 of the Revised Code, | 1747 |
|
and the one-half of one mill that is subtracted under division | 1748 |
|
(E)(2) of this section shall be apportioned among all contributing | 1749 |
|
fixed-sum levies in the proportion that each levy bears to the sum | 1750 |
|
of all fixed-sum levies within each school district, joint | 1751 |
|
vocational school district, or local taxing unit. | 1752 |
| (G) Not later than October 1, 2005, the tax commissioner | 1772 |
|
shall certify to the department of education for every school | 1773 |
|
district and joint vocational school district the machinery and | 1774 |
|
equipment, inventory, furniture and fixtures, and telephone | 1775 |
|
property tax value losses determined under division (C) of this | 1776 |
|
section, the machinery and equipment, inventory, furniture and | 1777 |
|
fixtures, and telephone fixed-rate levy losses determined under | 1778 |
|
division (D) of this section, and the fixed-sum levy losses | 1779 |
|
calculated under division (E) of this section. The calculations | 1780 |
|
under divisions (D) and (E) of this section shall separately | 1781 |
|
display the levy loss for each levy eligible for reimbursement. | 1782 |
| (2)(a) On or before June 15, 2014, the director of the Ohio | 1796 |
|
public works commission shall certify to the director of budget | 1797 |
|
and management the amount of debt service paid from the general | 1798 |
|
revenue fund in fiscal years 2013 and 2014 on bonds issued to | 1799 |
|
finance or assist in the financing of the cost of local | 1800 |
|
subdivision public infrastructure capital improvement projects, as | 1801 |
|
provided for in Sections 2k, 2m, and 2p of Article VIII, Ohio | 1802 |
|
Constitution, that are attributable to costs for construction, | 1803 |
|
reconstruction, maintenance, or repair of public highways and | 1804 |
|
bridges and other statutory highway purposes. That certification | 1805 |
|
shall allocate the total amount of debt service paid from the | 1806 |
|
general revenue fund and attributable to those costs in each of | 1807 |
|
fiscal years 2013 and 2014 according to the applicable section of | 1808 |
|
the Ohio Constitution under which the bonds were originally | 1809 |
|
issued. | 1810 |
| (b) On or before June 30, 2014, the director of budget and | 1811 |
|
management shall determine an amount up to but not exceeding the | 1812 |
|
amount certified under division (J)(2)(a) of this section and | 1813 |
|
shall reserve that amount from the cash balance in the commercial | 1814 |
|
activity tax motor fuel receipts fund for transfer to the general | 1815 |
|
revenue fund at times and in amounts to be determined by the | 1816 |
|
director. The director shall transfer the cash balance in the | 1817 |
|
commercial activity tax motor fuel receipts fund in excess of the | 1818 |
|
amount so reserved to the highway operating fund on or before June | 1819 |
|
30, 2014. | 1820 |
| (3)(a) On or before the fifteenth day of June of each fiscal | 1821 |
|
year beginning with fiscal year 2015, the director of the Ohio | 1822 |
|
public works commission shall certify to the director of budget | 1823 |
|
and management the amount of debt service paid from the general | 1824 |
|
revenue fund in the current fiscal year on bonds issued to finance | 1825 |
|
or assist in the financing of the cost of local subdivision public | 1826 |
|
infrastructure capital improvement projects, as provided for in | 1827 |
|
Sections 2k, 2m, and 2p of Article VIII, Ohio Constitution, that | 1828 |
|
are attributable to costs for construction, reconstruction, | 1829 |
|
maintenance, or repair of public highways and bridges and other | 1830 |
|
statutory highway purposes. That certification shall allocate the | 1831 |
|
total amount of debt service paid from the general revenue fund | 1832 |
|
and attributable to those costs in the current fiscal year | 1833 |
|
according to the applicable section of the Ohio Constitution under | 1834 |
|
which the bonds were originally issued. | 1835 |
| (b) On or before the thirtieth day of June of each fiscal | 1836 |
|
year beginning with fiscal year 2015, the director of budget and | 1837 |
|
management shall determine an amount up to but not exceeding the | 1838 |
|
amount certified under division (J)(3)(a) of this section and | 1839 |
shall reserve that amount from the cash balance in the motor fuel | 1840 |
receiptspetroleum activity tax public highways fund or the | 1841 |
|
commercial activity tax motor fuel receipts fund for transfer to | 1842 |
|
the general revenue fund at times and in amounts to be determined | 1843 |
|
by the director. The director shall transfer the cash balance in | 1844 |
the motor fuel receiptspetroleum activity tax public highways | 1845 |
|
fund or the commercial activity tax motor fuel receipts fund in | 1846 |
|
excess of the amount so reserved to the highway operating fund on | 1847 |
|
or before the thirtieth day of June of the current fiscal year. | 1848 |