As Passed by the House

130th General Assembly Regular Session 2013-2014

Am. Sub. H. B. No. 533

Representatives McGregor, Mallory 

Cosponsors: Representatives Rosenberger, Stautberg, Terhar, Wachtmann, Pillich, Adams, R., Becker, Beck, Reece, Driehaus, Derickson, Barnes, Buchy, Maag, Conditt, Green, Hackett, Retherford, Schuring, Sears, Stebelton Speaker Batchelder 

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A BILL

To amend sections 5501.44, 5501.70, 5501.71, 5501.73,

1

5501.78, 5531.11, 5531.12, 5531.13, 5531.14,

2

5531.15, 5531.16, and 5739.02 and to enact

3

sections 5531.141, 5531.142, 5531.143, 5531.144,

4

5531.145, 5531.146, 5531.147, 5531.148, and

5

5531.149 of the Revised Code to provide that a

6

toll project may include the replacement,

7

improvement, rehabilitation, operation, and

8

maintenance of a bridge or system of bridges at

9

one location that carries two interstate highways

10

over the Ohio River to another state, to amend the

11

law governing public-private agreements relative

12

to transportation facilities, and to provide for

13

the collection of user fees on toll projects by

14

toll project operators.

15

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

Section 1. That sections 5501.44, 5501.70, 5501.71, 5501.73,	16
5501.78, 5531.11, 5531.12, 5531.13, 5531.14, 5531.15, 5531.16, and	17
5739.02 be amended and sections 5531.141, 5531.142, 5531.143,	18
5531.144, 5531.145, 5531.146, 5531.147, 5531.148, and 5531.149 of	19
the Revised Code be enacted to read as follows:	20

Sec. 5501.44.  (A)(1) Notwithstanding section 5735.27 of the	21
Revised Code, the director of transportation, when the director	22
determines it in the interest of the welfare and safety of the	23
citizens of Ohio, may enter into agreements with other states or	24
subdivisions thereof or the United States relative to the	25
cooperation in the repair, maintenance, or construction of a	26
bridge crossing a stream that forms a boundary line of this state,	27
and may expend state highway funds for said purpose.	28

(1) NoExcept as provided in division (A)(3) of this section,	29
no such agreement shall be made that obligates this state to	30
expend more than the cost of the construction of such portion of	31
said bridge as is located within the state, and not more than	32
fifty per cent of the cost of maintenance of any such bridge, and	33
no such agreement shall be made that obligates the state in excess	34
of three hundred thousand dollars in any one year for maintenance.	35

(2) Notwithstanding division (A)(1) of this section, the	36
director may expend funds for the design, construction,	37
inspection, maintenance, repair, and replacement of bridge and	38
bridge approaches for the bridge that were transferred from the	39
Ohio bridge commission to the control of the state of Ohio,	40
department of transportation, as provided in Section 4 of Amended	41
Substitute House Bill No. 98 of the 114th general assembly.	42
Following the replacement of that bridge, the director may expend	43
funds for the design, construction, inspection, maintenance,	44
repair, and replacement of bridge and bridge approaches.	45

(3) Notwithstanding division (A)(1) of this section, the	46
director may enter into an agreement with another state for the	47
replacement, improvement, rehabilitation, operation, and	48
maintenance of a bridge or system of bridges at one location that	49
carries two interstate highways over the Ohio river to another	50
state, and the replacement, improvement, rehabilitation,	51
operation, and maintenance of roadways providing for ingress to	52
and egress from that bridge or system of bridges. However, no such	53
agreement shall obligate this state to expend more than fifty per	54
cent of the total project costs.	55

(4) Any such agreementsagreement that is entered into under	56
this section shall be approved by the governor and attorney	57
general of the state before they becomeit becomes effective.	58

(4)(5) Each agreement entered into shall designate	59
responsibility for inspection, provide for annual inspection, and	60
require that a report of each inspection be filed with the	61
department of transportation. The director, with regard to all	62
existing bridges or other bridges on a stream that forms a	63
boundary line of this state, shall take all reasonable measures to	64
obtain and to secure the filing of a copy of each inspection	65
report for each bridge with the department of transportation.	66

(5)(6) The department, upon hearing that a bridge across the	67
Ohio river is scheduled to be closed by a contiguous state, shall	68
make all reasonable efforts to notify the Ohio residents likely to	69
be adversely affected by that closing. The department also shall	70
cooperate and communicate with contiguous states in trying to	71
resolve bridge closing problems.	72

(B)(1) The director, when the director considers it in the	73
interest of the welfare and safety of the citizens of Ohio, may	74
enter into agreements with other states, subdivisions thereof,	75
metropolitan planning organizations, or the United States,	76
relative to the design, construction, operation, maintenance, and	77
repair of a regional traffic management system, and may expend	78
state and federal highway funds for such purposes, notwithstanding	79
any other provision of the Revised Code.	80

(2) No such agreement shall be made that obligates this state	81
to expend more than the cost of construction of such portion of a	82
regional traffic management system as is located within the state,	83
and not more than a proportional amount, based upon the system	84
presence in this state, for costs of design, operation,	85
maintenance, and repair.	86

(3) Any such agreements shall be approved by the governor and	87
attorney general of the state before they become effective.	88

(4) As used in division (B) of this section, "regional	89
traffic management system" means an integrated, high-technology	90
system to provide remote control center surveillance and	91
monitoring of the regional freeways and main arterial routes in	92
order to reduce and eliminate major backups and delays to	93
motorists in the area.	94

Sec. 5501.70.  As used in sections 5501.70 to 5501.83 of the	95
Revised Code:	96

(A) "Affected jurisdiction" means any unit of government	97
within the state in which all or part of a transportation facility	98
is located or any other public entity directly affected by the	99
transportation facility.	100

(B) "Force majeure" means an uncontrollable force or natural	101
disaster not within the power of the operator or the state.	102

(C) "Maintenance" includes routine maintenance, major	103
maintenance, and any other categories of maintenance that may be	104
designated by the department of transportation.	105

(D) "Material default" means any failure of an operator to	106
perform any duties under a public-private agreement that	107
jeopardizes delivery of adequate service to the public and remains	108
unsatisfied after a reasonable period of time and after the	109
operator has received written notice from the department of the	110
failure.	111

(E) "Operate" means any action to maintain, repair, improve,	112
equip, or modify a transportation facility.	113

(F) "Operator" means a private entity that has entered into a	114
public-private agreement under sections 5501.71 to 5501.83 of the	115
Revised Code.	116

(G) "Private entity" means any natural person, corporation,	117
general partnership, limited liability company, limited	118
partnership, joint venture, business trust, public benefit	119
corporation, nonprofit entity, or other business entity.	120

(H) "Public-private agreement" means the agreement between a	121
private entity and the department that relates to the development,	122
financing, maintenance, or operation of a transportation facility	123
subject to sections 5501.70 to 5501.83 of the Revised Code.	124

(I) "Public-private initiative" means an arrangement between	125
the department and one or more private entities, the terms of	126
which are stated in a public-private agreement, that provides for	127
all of the following:	128

(1) Acceptance of a private contribution, including a money	129
payment, for a project or service for a transportation facility;	130

(2) Sharing of resources and the means of providing a project	131
or service for a transportation facility;	132

(3) Cooperation in researching, developing, and implementing	133
projects or services for a transportation facility.	134

(J) "Transportation facility" has the same meaning as in	135
section 5501.01 of the Revised Code and also includes a tunnel,	136
ferry, port facility on navigable waters that are used for	137
commerce, intermodal facility, or similar facility open to the	138
public and used for the transportation of persons or goods, and	139
any building, structure, parking area, or other appurtenances or	140
property needed to operate a transportation facility that is	141
subject to a public-private agreement.	142

(K) "User fee" means a rate, toll, fee, or other charge	143
established under section 5531.14 of the Revised Code and imposed	144
by an operator for use of all or part of a transportation facility	145
in accordance with that section.	146

(L) "Utility" means a privately, publicly, or cooperatively	147
owned line, facility, or system for producing, transmitting, or	148
distributing communications, cable television, power, electricity,	149
light, heat, gas, oil, crude products, water, steam, waste, storm	150
water not connected with highway drainage, alternative or	151
renewable energy sources such as wind or solar, or any other	152
similar commodity, including a fire or police signal system or	153
street lighting system that directly or indirectly serves the	154
public.	155

Sec. 5501.71.  (A) The department of transportation may	156
solicit, receive, consider, evaluate, and accept a proposal for a	157
public-private initiative.	158

(B) In soliciting and selecting a private entity with which	159
to enter into a public-private initiative, the department shall	160
use one or both of the following:	161

(1) Sealed bidding;

162

(2) Selection of proposals, with or without negotiations,	163
based on qualifications, best value, or both.	164

(C) The department shall consider the following factors in	165
evaluating and selecting a bid or proposal to enter into a	166
public-private initiative:	167

(1) The ability of the transportation facility to improve	168
safety, reduce congestion, increase capacity, and promote economic	169
growth;	170

(2) The extent that the private entity's proposal addresses	171
the needs identified in the appropriate state, regional, or local	172
transportation plan by improving safety, reducing congestion,	173
increasing capacity, or enhancing economic efficiency and the	174
private entity's proposal is on the transportation improvement	175
program for the affected metropolitan planning organization or the	176
state transportation improvement program;	177

(3) The proposed cost of and financial plan for the	178
transportation facility;	179

(4) The general reputation, qualifications, industry	180
experience, and financial capacity of the private entity;	181

(5) The proposed design, operation, and feasibility of the	182
transportation facility;	183

(6) Comments from local citizens and affected jurisdictions;

184

(7) Benefits to the public and the affected transportation	185
facility;	186

(8) The safety record of the private entity;

187

(9) The inclusion of a teaming agreement in the bid or	188
proposal that identifies the primary designer of record or design	189
firm representing not less than thirty per cent of the estimated	190
design fee, the primary construction contractor representing not	191
less than thirty per cent of the estimated construction dollar	192
value amount, and the primary financier representing not less than	193
fifty per cent of the total project cost.	194

(10) Any other criteria that the department considers	195
appropriate.	196

(D) The department may select multiple private entities with	197
which to enter a public-private agreement for a transportation	198
facility if it is in the public interest to do so.	199

(E) The department shall select a private entity or entities	200
for a public-private initiative on a competitive basis.	201

(F) Any materials or data submitted to, made available to, or	202
received by the director of transportation, to the extent that the	203
material or data consist of trade secrets, as defined in section	204
1333.61 of the Revised Code, are confidential and are not public	205
records for the purposes of section 149.43 of the Revised Code.	206
Financial information received by the director that is related to	207
a proposal is confidential and not a public record for purposes of	208
section 149.43 of the Revised Code until such time as a proposal	209
is selected. Prior to submission of a solicited proposal, a	210
private entity may request a review by the department of	211
information that the private entity has identified as	212
confidential, to determine whether such information would be	213
subject to disclosure under section 149.43 of the Revised Code.	214

(G)(1) The department may reimburse one or more private	215
entities for a portion of the actual costs each entity incurred in	216
submitting a proposal for a public-private initiative that was	217
solicited by the department under this section. When considering	218
the reimbursement of such costs, the director shall describe in	219
the request for proposals for a specific public-private initiative	220
the specific terms and conditions for reimbursing one or more	221
private entities. The director may include in the terms and	222
conditions a requirement that each private entity execute an	223
agreement to transfer to the department the rights to the use of	224
the work product contained in the proposal in exchange for	225
receiving the reimbursement.	226

(2) The director shall make all decisions related to the	227
reimbursement of a specific private entity and related to the	228
maximum amount of the reimbursement. However, the department shall	229
not reimburse a private entity if that entity enters into the	230
public-private agreement that is the subject of the solicited	231
proposal, except as set forth in the request for proposals or in	232
the public-private agreement. The reimbursement of costs under	233
division (G) of this section is exempt from the requirements of	234
Chapter 125. of the Revised Code and sections 127.16 and 127.162	235
of the Revised Code.	236

(3) If the department, pursuant to division (G)(1) of this	237
section, includes a reimbursement provision in a request for	238
proposals and the department subsequently terminates the	239
solicitation prior to the solicitation expiration date, the	240
department shall prorate the amount of the reimbursement that is	241
to be paid to each private entity participating in the	242
solicitation on the date the department terminates the	243
solicitation. The department shall calculate the proration	244
percentage by determining the number of days from the date the	245
solicitation first was offered until the date the department	246
terminated the solicitation and dividing that number by the number	247
of days of the original solicitation period.	248

(4) Except as otherwise provided in writing by the	249
department, if, pursuant to division (G)(1) of this section, the	250
department includes a reimbursement provision in a request for	251
proposals and subsequently enters into negotiations based on the	252
selection of a desired proposal and the department elects to	253
terminate those negotiations for the convenience of the department	254
and through no fault of the proposer, the proposer is entitled to	255
the full reimbursement amount.	256

Sec. 5501.73.  (A) After selecting a solicited or unsolicited	257
proposal for a public-private initiative, the department of	258
transportation shall enter into a public-private agreement for a	259
transportation facility with the selected private entity or any	260
configuration of private entities. An affected jurisdiction may be	261
a party to a public-private agreement entered into by the	262
department and a selected private entity or combination of private	263
entities.	264

(B) A public-private agreement under this section shall	265
provide for all of the following:	266

(1) Planning, acquisition, financing, development, design,	267
construction, reconstruction, replacement, improvement,	268
maintenance, management, repair, leasing, or operation of a	269
transportation facility;	270

(2) Term of the public-private agreement;

271

(3) Type of property interest, if any, the private entity	272
will have in the transportation facility;	273

(4) A specific plan to ensure proper maintenance of the	274
transportation facility throughout the term of the agreement and a	275
return of the facility to the department, if applicable, in good	276
condition and repair;	277

(5) Whether user fees, administrative fees, or other charges	278
will be collected onfor use of the transportation facility in	279
accordance with sections 5531.11 to 5531.18 of the Revised Code	280
and the basis by which such user fees, administrative fees, or	281
other charges shall be determined and modified;	282

(6) Compliance with applicable federal, state, and local	283
laws;	284

(7) Grounds for termination of the public-private agreement	285
by the department or operator;	286

(8) Disposition of the facility upon completion of the	287
agreement;	288

(9) Procedures for amendment of the agreement.;

289

(10) A contract performance bond in an amount specified by	290
the director of transportation, conditioned upon the private	291
entity performing the work in accordance with the agreed upon	292
terms, within the time prescribed, and in conformance with any	293
other such terms and conditions as are specified by the director;	294

(11) A payment bond in an amount specified by the director,	295
conditioned upon the payment for all labor, work performed, and	296
materials furnished in connection with the agreement and any other	297
such terms and conditions as are specified by the director.	298

(C) A public-private agreement under this section may provide	299
for any of the following:	300

(1) Review and approval by the department of the operator's	301
plans for the development and operation of the transportation	302
facility;	303

(2) Inspection by the department of construction of or	304
improvements to the transportation facility;	305

(3) Maintenance by the operator of a policy of liability	306
insurance or self-insurance;	307

(4) Filing by the operator, on a periodic basis, of	308
appropriate financial statements in a form acceptable to the	309
department;	310

(5) Filing by the operator, on a periodic basis, of traffic	311
reports in a form acceptable to the department;	312

(6) Financing obligations of the operator and the department;

313

(7) Apportionment of expenses between the operator and the	314
department;	315

(8) Rights and duties of the operator, the department, and	316
other state and local governmental entities with respect to use of	317
the transportation facility;	318

(9) Rights and remedies available in the event of default or	319
delay;	320

(10) Terms and conditions of indemnification of the operator	321
by the department;	322

(11) Assignment, subcontracting, or other delegation of	323
responsibilities of the operator or the department under the	324
agreement to third parties, including other private entities and	325
other state agencies;	326

(12) Sale or lease to the operator of private property	327
related to the transportation facility;	328

(13) Traffic enforcement and other policing issues, including	329
any reimbursement by the private entity for such services.	330

(D)(1) The director of transportation may include in any	331
public-private agreement under sections 5501.70 to 5501.83 of the	332
Revised Code a provision authorizing a binding dispute resolution	333
method for any controversy subsequently arising out of the	334
contract. The binding dispute resolution method may proceed only	335
upon agreement of all parties to the controversy. If all parties	336
do not agree to proceed to a binding dispute resolution, a party	337
having a claim against the department shall exhaust its	338
administrative remedies specified in the public-private agreement	339
prior to filing any action against the department in the court of	340
claims.	341

No appeal from the determination of a technical expert lies	342
to any court, except that the court of common pleas of Franklin	343
County may issue an order vacating such a determination upon the	344
application of any party to the binding dispute resolution if any	345
of the following applies:	346

(a) The determination was procured by corruption, fraud, or	347
undue means.	348

(b) There was evidence of partiality or corruption on the	349
part of the technical expert.	350

(c) The technical expert was guilty of misconduct in refusing	351
to postpone the hearing, upon sufficient cause shown, or in	352
refusing to hear evidence pertinent and material to the	353
controversy, or of any other misbehavior by which the rights of	354
any party have been prejudiced.	355

(2) As used in this division, "binding dispute resolution"	356
means a binding determination after review by a technical expert	357
of all relevant items, which may include documents, and by	358
interviewing appropriate personnel and visiting the project site	359
involved in the controversy. "Binding dispute resolution" does not	360
involve representation by legal counsel or advocacy by any person	361
on behalf of any party to the controversy.	362

(E) No public-private agreement entered into under this	363
section shall be construed to transfer to a private entity the	364
director's authority to appropriate property under Chapters 163.,	365
5501., and 5519. of the Revised Code.	366

(F) Money collected by the department pursuant to an	367
agreement entered into under this section shall be deposited into	368
the state treasury to the credit of the highway operating fund	369
unless the agreement is related to a toll project under sections	370
5531.11 to 5531.18 of the Revised Code, in which case the money	371
shall be deposited as specified in the agreement.	372

(G) Chapter 5525. of the Revised Code does not apply to	373
public-private agreements under sections 5501.70 to 5501.83 of the	374
Revised Code.	375

Sec. 5501.78.  A transportation facility and any tangible	376
personal property used exclusively with a transportation facility	377
that is owned by the department of transportation and leased,	378
licensed, financed, or otherwise conveyed to an operator, or that	379
is acquired, constructed, or otherwise provided by an operator on	380
behalf of the department, is exempt from all ad valorem property	381
taxes and special assessments levied against property by the state	382
or any political subdivision of the state. Building and	383
construction materials that will be incorporated into a	384
transportation facility pursuant to a public-private agreement are	385
exempt from the taxes imposed under Chapters 5739. and 5741. of	386
the Revised Code.	387

Sec. 5531.11.  As used in sections 5531.11 to 5531.18 of the	388
Revised Code:	389

(A) "Administrative fee" means a fee imposed by a toll	390
project operator for toll collection, processing, and related	391
activities.	392

(B) "Cost" means all costs of constructing, improving,	393
repairing, maintaining, administering, financing, and operating	394
the Ohio transportation system, including all costs payable with	395
respect to permanent improvements as described in division (B) of	396
section 133.15 of the Revised Code.	397

(C) "Electronic-monitoring system" means any form of	398
electronic or other vehicle sensor or identifying device that	399
automatically produces one or more photographs, one or more	400
microphotographs, a videotape, recorded images, or other form of	401
identifying data of each vehicle at the time it is used or	402
operated on a toll project.	403

(D) "Governmental agency" means any state agency, federal	404
agency, political subdivision, or other local, interstate, or	405
regional governmental agency, and any combination of those	406
agencies.	407

(E) "Highway project" means any project intended for the	408
highway purpose of supporting the state highway system. A highway	409
project, whether publicly or privately owned, is a state	410
infrastructure project as defined in section 5531.10 of the	411
Revised Code for all purposes of that section and section 5531.09	412
of the Revised Code and also is a transportation facility as	413
defined in section 5501.01 of the Revised Code.	414

"State highway system" or "system" means all existing and	415
future transportation projects constructed, operated, repaired,	416
maintained, administered, and operated under the jurisdiction of	417
the department of transportation, including toll projects and	418
highway projects.	419

(F) "Motor vehicle certificate of registration issuance	420
prevention order" means, relative to the registered owner of a	421
motor vehicle, an order that prohibits the registrar of motor	422
vehicles and any deputy registrar from doing both of the	423
following:	424

(1) Accepting any application for a new or renewal motor	425
vehicle certificate of registration in the name of the registered	426
owner;	427

(2) Issuing or renewing any motor vehicle certificate of	428
registration for a motor vehicle that utilized a toll project for	429
which the required user fee or associated administrative fee was	430
not paid by the registered owner of that motor vehicle.	431

(G) "Public roads" means all public highways, roads, and	432
streets in the state, whether maintained by a state agency or any	433
other governmental agency.	434

(H) "Public utility facilities" means tracks, pipes, mains,	435
conduits, cables, wires, towers, poles, and other equipment and	436
appliances of any public utility.	437

(I) "Registered owner" means all of the following:

438

(1) Any person or entity identified by the bureau of motor	439
vehicles or any other state motor vehicle bureau, department, or	440
office as the owner of a motor vehicle;	441

(2) The lessee of a motor vehicle pursuant to a lease of six	442
months or longer;	443

(3) The renter of a motor vehicle pursuant to a written	444
rental agreement with a motor vehicle renting dealer.	445

(J) "Revenues" means all nontax revenues coming into the	446
possession of or under the control of the department by virtue of	447
sections 5531.11 to 5531.18 of the Revised Code. "Revenues" does	448
not include proceeds from the sale of obligations but does include	449
tollsuser fees, service revenues, investment income on the Ohio	450
toll fund established in section 5531.14 of the Revised Code,	451
rentals, gifts, and grants.	452

(K) "Service facilities" means service stations, restaurants,	453
and other facilities for food service, roadside parks and rest	454
areas, parking, camping, tenting, rest, and sleeping facilities,	455
hotels or motels, and all similar and other facilities providing	456
services to the traveling public in connection with the use of a	457
toll project and owned, leased, licensed, or operated by the	458
department of transportation.	459

(L) "Service revenues" means those revenues of the department	460
derived from its ownership, leasing, licensing, or operation of	461
service facilities.	462

(M) "State highway system" or "system" means all existing and	463
future transportation projects constructed, operated, repaired,	464
maintained, administered, and operated under the jurisdiction of	465
the department of transportation, including toll projects and	466
highway projects.	467

(N) "Toll project" means anyall of the following:

468

(1) Any project for which user fees are charged that adds new	469
capacity, including construction on existing highways, bridges, or	470
tunnels where construction increases the total number of lanes,	471
including toll and nontoll lanes, and does not decrease the total	472
number of nontoll lanes at each mile."Toll project" also	473
includes new;	474

(2) New interchanges constructed for economic development	475
purposes connecting an interstate highway or a multi-lane, fully	476
controlled-access highway that was not connected previously with	477
other interstates, state highways and local roads, and any new	478
high occupancy lane or new highways connecting an intermodal	479
facility established, constructed, reconstructed, maintained,	480
repaired, administered, operated, or improved, under the	481
jurisdiction of the department of transportation andpursuant;	482

(3) Pursuant to sections 5531.11 to 5531.18 of the Revised	483
Code, at a location or locations determined by the director of	484
transportation, including all bridges, tunnels, overpasses,	485
underpasses, interchanges, entrance plazas, approaches, and those	486
portions of connecting public roads that serve interchanges and	487
are determined by the director to be necessary for the safe	488
merging of traffic between the toll project and those nontolled	489
public roads, toll booths, service facilities, and administration,	490
storage, and other buildings, property, and facilities that the	491
department considers necessary for the operation or policing of	492
the toll project, together with all property and rights that may	493
be acquired by the department for the construction, maintenance,	494
repair, administration, improvement, or operation of the toll	495
project, and includes any sections or extensions of a toll project	496
designated by the department as such for the particular purpose.	497
Nothing in this section shall be construed to permit tolls to be	498
charged on existing nontoll highways;	499

(4) Notwithstanding division (N)(1) of this section, the	500
replacement, improvement, rehabilitation, operation, and	501
maintenance of a bridge or system of bridges at one location that	502
carries two interstate highways over the Ohio river to another	503
state, and the replacement, improvement, rehabilitation,	504
operation, and maintenance of the roadways that provide ingress to	505
and egress from such a bridge or system of bridges, generally	506
following the route of those interstate highways.	507

(O) "Toll project operator" means the department or any	508
agency, political subdivision, authority, or other entity that	509
operates a toll project, including a private entity that operates	510
a toll project pursuant to a public-private agreement authorized	511
by sections 5501.70 to 5501.83 of the Revised Code.	512

(P) "TollsUser fee" means tollsa rate, special fees or	513
permit feestoll, fee, or other charges by the department to the	514
owners, lessors, lessees, operators of motor vehicles, or other	515
users ofcharge imposed by a toll project for the operation or	516
use of or the right to operate onoperator for use of all or part	517
of a transportation facility, including a toll project. "User fee"	518
also includes any such rate, toll, fee, or other charge imposed by	519
a toll project operator pursuant to a public-private agreement	520
authorized by sections 5501.70 to 5501.83 of the Revised Code.	521

Sec. 5531.12.  (A) In order to remove present and anticipated	522
handicaps and potential hazards on the highways in this state, to	523
facilitate vehicular traffic throughout the state, to promote the	524
agricultural, commercial, recreational, tourism, and industrial	525
development of the state, and to provide for the general welfare	526
of its citizens, the director of transportation may approve toll	527
projects. Any revenue derived from toll projects shall be used	528
only for purposes of the toll project, including a toll project or	529
any aspect of a toll project pursuant to a public-private	530
agreement authorized by sections 5501.70 to 5501.83 of the Revised	531
Code, and shall not be expended for any purpose other than as	532
provided in Section 5a of Article XII, Ohio Constitution. The toll	533
projects authorized by sections 5531.11 to 5531.18 of the Revised	534
Code are part of the state highway system.	535

(B) Any toll project shall be developed and submitted for	536
selection in accordance with the policies and procedures of the	537
major new capacity selection process of the transportation review	538
advisory council, created under Chapter 5512. of the Revised Code.	539
Each toll project may be separately designated, by name or number,	540
and may be constructed, improved, or reconstructed as the	541
department of transportation may from time to time determine	542
pursuant to sections 5531.11 to 5531.18 of the Revised Code. A	543
toll project shall be considered a state infrastructure project as	544
defined in section 5531.10 of the Revised Code for all purposes of	545
that section and section 5531.09 of the Revised Code and also is a	546
transportation facility as defined in section 5501.01 of the	547
Revised Code.	548

(C)(1) Nothing in this chapter shall be construed to permit	549
tollsuser fees to be charged on existing nontoll public roads.	550

(2) Division (C)(1) of this section does not apply to a toll	551
project as described in division (N)(4) of section 5531.11 of the	552
Revised Code.	553

Sec. 5531.13.  (A) The director of transportation may acquire	554
or dispose of any public or private property or interests therein	555
that the director determines to be necessary, convenient, or	556
proper for the construction, improvement, repair, maintenance,	557
administration, or operation of toll projects in the same manner	558
as the director may acquire or dispose of such property for	559
transportation facilities or highway purposes, under sections	560
5501.311 to 5501.34 and 5501.45 and Chapter 5519. of the Revised	561
Code.	562

(B) The director may enter into any contracts the director	563
determines to be necessary, convenient, or proper for the	564
construction, improvement, repair, maintenance, administration, or	565
operation of toll projects in the manner provided in Chapter 5525.	566
of the Revised Code or pursuant to a public-private agreement	567
under sections 5501.70 to 5501.83 of the Revised Code.	568

(C) The director may enter into any professional contracts	569
the director determines to be necessary, convenient, or proper for	570
the construction, improvement, repair, maintenance,	571
administration, or operation of toll projects in the manner	572
provided in Chapter 5526. of the Revised Code or pursuant to a	573
public-private agreement under sections 5501.70 to 5501.83 of the	574
Revised Code.	575

(D) TollsUser fees and accounts within the Ohio toll fund	576
established in section 5531.14 of the Revised Code may be used for	577
the acquisition of property under division (A) of this section or	578
pursuant to contracts entered into under division (B) or (C) of	579
this section to the same extent permitted by section 5531.14 of	580
the Revised Code with respect to obligations.	581

Sec. 5531.14.  (A) To the extent permitted by federal law,	582
the director of transportation may fix, revise, charge, and	583
collect tollsuser fees for each toll project, and contract with	584
any person or governmental agency desiring the use of any part	585
thereof, including the right-of-way adjoining the paved portion,	586
for placing thereon telephone, electric light, or power lines,	587
service facilities, or for any other purpose, and fix the terms,	588
conditions, rents, and rates of charge for such use; provided,	589
that no tolluser fee, charge, or rental may be made for placing	590
in, on, along, over, or under the toll project, equipment or	591
public utility facilities that are necessary to serve service	592
facilities or to interconnect any public utility facilities.	593

A toll project operator shall display signs that identify the	594
applicable user fees, including fees for motor vehicles that do	595
not have an active, functioning electronic toll collection device	596
registered for and in use in the vehicle. The toll project	597
operator shall erect or otherwise display signs in advance of the	598
toll project at locations that are of distances that are	599
sufficient to notify motor vehicle operators of the opportunity to	600
exit the street or highway on which they are traveling before the	601
street or highway becomes, becomes part of, or otherwise leads to	602
the toll project and for the use of which user fees apply.	603

(B) In accordance with Chapter 119. of the Revised Code, the	604
director shall establish a plan, schedule, or system of tollsuser	605
fees or charges and shall declare the purpose, amount, and	606
duration of the tollsuser fees or charges. Any proposal to	607
implement a tolluser fee or other charge under this section may	608
include a plan, schedule, or system of tolls or charges that is	609
subject to adjustment by the director within and in accordance	610
with that plan, schedule, or system. As part of the plan,	611
schedule, or system, the director shall develop a written process	612
for setting user fee rates. In developing the process, the	613
director shall seek and consider public comment. In doing so, the	614
director shall hold at least one public hearing within fifty miles	615
of the location of the toll project for which the written process	616
is developed.	617

(B) For any toll imposed under this section, the department	618
of transportation may use a system for toll collection that is	619
capable of charging an account holder the appropriate toll or	620
charge by transmission of information from an electronic device on	621
a motor vehicle to the toll lane, which information is used to	622
charge the account holder the appropriate toll or charge.	623

(C) One or more tolls, or a portion of any toll, may be	624
pledged to the repayment of obligations in the bond proceedings	625
for those obligations and shall be a pledged receipt for those	626
obligations to the extent pledged in those bond proceedings.	627

(D) TollsThe director, in accordance with Chapter 119. of	628
the Revised Code, also may adopt such additional rules as the	629
director determines necessary for the establishment, collection,	630
and enforcement of user fees and administrative fees, including	631
the purpose, amount, and duration of the fees.	632

(C) One or more user fees, or a portion of any user fees, may	633
be pledged to the repayment of obligations issued for the purpose	634
of financing the toll project and shall be a pledged receipt for	635
those obligations to the extent pledged in the proceedings	636
authorizing such obligations. One or more user fees, or a portion	637
of any user fees, also may be pledged to the repayment of	638
obligations under any public-private agreement or related	639
financing as provided in sections 5501.70 to 5501.83 of the	640
Revised Code.	641

(D) User fees shall be so fixed and adjusted by the director	642
as to provide funds at least sufficient with other revenues of the	643
Ohio transportation system, if any, to pay all of the following:	644

(1) Any bonddebt service charges on obligations issued to	645
pay costs of one or more toll projects as such charges become due	646
and payable, taking into account any other amounts available for	647
such purposes;	648

(2) Any obligations under any public-private agreement	649
entered into in connection with a toll project as such amounts	650
become due and payable;	651

(3) The cost of maintaining, improving, repairing,	652
constructing, financing and operating toll projects within the	653
interstate system or the state highway system and its different	654
parts and sections, and to create and maintain any reserves for	655
those purposes.	656

(E) Except as provided in division (F) of this section, money	657
received from tolls imposed under this sectionuser fees, other	658
than those received pursuant to a public-private agreement, which	659
shall be deposited in accordance with such agreement and shall be	660
used for the exclusive benefit of such toll project, shall be	661
deposited to the credit of the Ohio toll fund, which is hereby	662
created in the state treasury. The treasurer of state may	663
establish separate subaccounts within the Ohio toll fund as	664
determined to be necessary or convenient to pay costs of	665
constructing, improving, repairing, maintaining, administering,	666
and operating toll projects within the state highway system. Any	667
remaining money deposited into the Ohio toll fund shall be used at	668
the discretion of the director to support construction,	669
improvement, repair, maintenance, administration, and operation	670
costs for approved toll projects and highway projects within one	671
mile of a toll project. All investment earnings of the fund shall	672
be credited to the fund.	673

(F) The issuing authority shallof obligations issued for the	674
purpose of financing the toll project, by the fifteenth day of	675
July of each fiscal year, shall certify or cause to be certified	676
to the department of transportation and the office of budget and	677
management the total amount of money required during the current	678
fiscal year to meet in full all bonddebt service charges and	679
otherwise comply with the requirements of any applicable bond	680
proceedings and all obligations under any public-private agreement	681
relating to a toll project as provided in sections 5501.70 to	682
5501.83 of the Revised Code. The issuing authority shall make or	683
cause to be made supplemental certifications to the department of	684
transportation and the office of budget and management for each	685
bond service payment date and at such other times during each	686
fiscal year as may be provided in the applicable bond proceedings	687
proceeding or public-private agreement or required by that	688
department or office. Bond service charges, costs of credit	689
enhancement facilities, other financing costs, and any other	690
amounts required under the applicable bond proceedings and all	691
amounts required under any applicable public-private agreement	692
shall be set forth separately in each certification. Money	693
received from tollsuser fees and other pledged receipts shall be	694
deposited to the credit of the bond service fund at such times and	695
in such amounts as are necessary to satisfy all those payment	696
requirements of the applicable bond proceedings. When allor to	697
the credit of any fund established for such purpose under any	698
public-private agreement. At such time that bond service charges	699
on all outstanding bonds issued in connection with any toll	700
project and the interest on the bonds have been paid, or a	701
sufficient amount for the payment of all such bonds and the	702
interest on the bonds to the maturity of the bonds has been set	703
aside in trust for the benefit of the bondholders, as provided in	704
the applicable bond proceedings, and at such time as all amounts	705
due and to become due pursuant to a public-private agreement,	706
which are payable from user fees, have been paid, the project	707
shall be operated, improved, and maintained by the department of	708
transportation as a part of the state highway system and shall be	709
free of tollsuser fees.	710

Sec. 5531.141. (A) The department of transportation may	711
collect a user fee by utilizing a system of collection that is	712
capable of charging an account holder the appropriate user fee by	713
transmission of information from an electronic toll collection	714
device on a motor vehicle. In addition, for any motor vehicle that	715
does not use an electronic toll collection device, the department	716
may utilize an electronic-monitoring system for user fee	717
collection.	718

(B)(1) If a motor vehicle uses a toll project and the user	719
fee is not paid through an electronic toll collection device or	720
otherwise, the toll project operator first shall use the	721
electronic-monitoring system for the toll project to determine if	722
the registered owner of the motor vehicle has established an	723
account for the payment of the user fee. If such an account has	724
been established, the toll project operator shall charge the	725
account holder the appropriate user fee. If the toll project	726
operator cannot locate an established account, or if the toll	727
project operator locates an established account but the account	728
cannot be charged the appropriate user fee, the toll project	729
operator may send by regular first class mail an invoice for the	730
unpaid user fee. The toll project operator shall include with the	731
invoice the information described in section 5531.143 of the	732
Revised Code. The toll project operator shall send the invoice to	733
the registered owner of the motor vehicle as shown in the records	734
of either of the following:	735

(a) The bureau of motor vehicles;

736

(b) The department, division, bureau, office, or other unit	737
of government of any other state or jurisdiction that is	738
functionally equivalent to the bureau of motor vehicles.	739

(2) With respect to any user fee and any associated	740
administrative fee, the toll project operator, in the toll project	741
operator's sole discretion, may determine not to pursue collection	742
of that user fee or administrative fee or to terminate collection	743
measures in relation to that user fee or administrative fee.	744

Sec. 5531.142. (A) A person or entity that receives an	745
invoice under section 5531.141 of the Revised Code or a late	746
notice under division (C) of this section shall do one of the	747
following:	748

(1) Pay the user fee and any administrative fee set forth in	749
the invoice or late notice directly to the toll project operator	750
within thirty-five days after the date of mailing of the invoice	751
or late notice;	752

(2) File with the toll project operator a notice to contest	753
liability for the unpaid user fee within thirty-five days after	754
the date of the mailing of the invoice or late notice by utilizing	755
the form provided with the invoice or late notice under section	756
5531.143 of the Revised Code;	757

(3) If the registered owner is a motor vehicle leasing dealer	758
or a motor vehicle renting dealer, notify the toll project	759
operator within thirty-five days after the date of mailing of the	760
invoice or late notice of the name and address of the person who	761
was the lessee or renter of the motor vehicle at the time the user	762
fee was incurred. A motor vehicle leasing dealer or a motor	763
vehicle renting dealer that receives an invoice or late notice	764
shall not pay a user fee or any administrative fee and	765
subsequently attempt to collect a fee or assess the lessee or	766
renter a charge in excess of the amount actually paid on behalf of	767
the lessee or renter.	768

(B) Upon receipt of the name and address of the lessee or	769
renter of a motor vehicle provided by a motor vehicle leasing	770
dealer or motor vehicle renting dealer under division (A)(3) of	771
this section, the toll project operator shall send an invoice to	772
the lessee or renter of the motor vehicle as described in section	773
5531.141 of the Revised Code. The toll project operator shall send	774
all subsequent late notices for the unpaid user fees to the lessee	775
or renter, and the motor vehicle renting or leasing dealer has no	776
further liability for unpaid user fees or administrative fees	777
under this chapter.	778

(C) If a registered owner fails to pay or contest an invoice	779
within thirty-five days after the date of mailing of the invoice,	780
the toll project operator may send to the registered owner by	781
regular first class mail a late notice containing the information	782
described in section 5531.143 of the Revised Code. The toll	783
project operator may charge an administrative fee for each late	784
notice, the purpose of which is to enable the toll project	785
operator to recover the expenses of collecting the unpaid user	786
fee. The director of transportation shall establish the amount of	787
the administrative fee by rule.	788

Sec. 5531.143. A toll project operator shall include with	789
each invoice and late notice all of the following:	790

(A) The registered owner's name and current known address;

791

(B) Descriptions and amounts of all user fees and	792
administrative fees assessed;	793

(C) A request for payment within thirty-five days after the	794
date of mailing of such invoice or late notice;	795

(D) A warning of the potential consequences for failing to	796
pay the total amount due as indicated in such invoice or late	797
notice, including additional fees and penalties, potential court	798
summons, and inability to renew motor vehicle registrations;	799

(E) Information for disputing the invoice or late notice and	800
a form that a person may use to file a notice to contest liability	801
for a user fee or administrative fee;	802

(F) Contact information for the customer service center for	803
the applicable toll project; and	804

(G) Information about obtaining an electronic toll collection	805
device and establishing an electronic toll collection account.	806

Sec. 5531.144.  (A) The registered owner of a motor vehicle	807
that utilizes a toll project is liable for payment of the	808
applicable user fee.	809

(B)(1) If the registered owner, in response to an invoice	810
mailed to the registered owner under section 5531.141 of the	811
Revised Code or a late notice mailed under section 5531.142 of the	812
Revised Code, submits a notice to contest liability for the user	813
fee or any administrative fee, the toll project operator shall	814
schedule a hearing at which the registered owner may contest	815
liability for the user fee or administrative fee. The toll project	816
operator shall send written notice by regular first class mail to	817
the registered owner listing the time and date of the hearing. A	818
hearing officer of the toll project operator shall preside over	819
the hearing and shall hold the hearing not later than thirty-five	820
days after the date of mailing of the hearing notice. The hearing	821
officer shall conduct the hearing at a location within the county	822
in which the toll project is located. The registered owner may	823
present evidence at the hearing as to the reasons why the	824
registered owner is not liable for payment of the user fee or	825
administrative fee.	826

At the hearing, the hearing officer shall determine if the	827
registered owner is liable for the payment of any user fee or	828
administrative fee.	829

(2) Upon a finding by the hearing officer that the registered	830
owner is not liable for payment of the user fee or administrative	831
fee, the hearing officer shall enter that finding into the records	832
of the toll project operator and cancel the invoice.	833

(3) If the hearing officer finds that the registered owner is	834
liable for payment of the user fee or any administrative fee, the	835
hearing officer shall enter that finding into the records of the	836
toll project operator. If payment in full is not made upon	837
completion of the hearing, the hearing officer shall notify the	838
registrar of motor vehicles of the hearing officer's decision that	839
the registered owner is liable for payment of the user fee or any	840
administrative fee. The hearing officer also shall include with	841
the notification to the registrar a motor vehicle certificate of	842
registration issuance prevention order. The hearing officer shall	843
give the registered owner a copy of the order. The order remains	844
in effect until the toll project operator notifies the registrar	845
that all unpaid user fees and administrative fees have been paid	846
in full.	847

If the hearing officer finds that the registered owner is	848
liable for payment of the user fee or any administrative fee and	849
the registered owner resides in another state, the hearing officer	850
shall send notice of the hearing officer's decision to the	851
department, division, bureau, office, or other unit of government	852
that is functionally equivalent to the bureau of motor vehicles.	853
The hearing officer shall include with the notice the registration	854
prevention order, which shall have the same effect in another	855
state or jurisdiction as in this state.	856

(4) If the registered owner does not pay all unpaid user fees	857
and administrative fees within thirty-five days after the date of	858
the hearing officer's decision that the registered owner is liable	859
for payment of such fees, and the registered owner does not file	860
an appeal described in division (C) of this section within that	861
same thirty-five-day time period, the toll project operator may	862
file a civil suit against the registered owner in the municipal	863
court or county court having jurisdiction over the location of the	864
toll project as provided in section 5531.146 of the Revised Code.	865

(C)(1) The registered owner may appeal an adverse finding by	866
the hearing officer to the municipal court or county court having	867
jurisdiction over the location of the toll project within	868
thirty-five days after the date of the hearing officer's decision	869
that the registered owner is liable for payment of such fees. If	870
the registered owner fails to file an appeal with the municipal	871
court or county court within that time period, the registered	872
owner is considered to have waived the registered owner's right to	873
appeal the decision of the hearing officer. After that time period	874
has expired, the toll project operator may file a civil suit	875
against the registered owner in the municipal court or county	876
court having jurisdiction over the location of the toll project as	877
provided in section 5531.146 of the Revised Code.	878

Upon the filing of a timely appeal by the registered owner,	879
the clerk of the municipal court or county court shall notify the	880
registrar of the filing of the appeal by the registered owner. The	881
motor vehicle certificate of registration issuance prevention	882
order is automatically stayed pending the results of the appeal in	883
the municipal court or county court.	884

(2) At the appeal hearing, the municipal court or county	885
court shall determine whether the registered owner is liable for	886
the payment of any user fee or administrative fee. If the court	887
finds that the registered owner is not liable for payment of the	888
user fee or administrative fee, the court shall issue a ruling to	889
that effect and cancel the invoice. The toll project operator	890
immediately shall inform the registrar of the ruling and shall	891
direct the registrar to cancel the motor vehicle certificate of	892
registration issuance prevention order issued under division	893
(B)(3) of this section.	894

If the court finds that the registered owner is liable for	895
payment of the user fee or any administrative fee, the court shall	896
issue a ruling to that effect. If the court issues such a ruling	897
and payment in full is not made to the toll project operator upon	898
completion of the appeal hearing, the toll project operator shall	899
inform the registrar of motor vehicles of the ruling and the	900
failure by the registered owner to make payment in full. In that	901
circumstance, the stay of the motor vehicle certificate of	902
registration issuance prevention order described in division	903
(C)(1) of this section terminates and the order becomes effective.	904
In addition, if the registered owner fails to pay in full the user	905
fee and any administrative fee within thirty-five days after the	906
date the court issues the ruling, the toll project operator may	907
file a civil suit against the registered owner in the municipal	908
court or county court having jurisdiction over the location of the	909
toll project as provided in section 5531.146 of the Revised Code.	910

If, upon completion of the appeal hearing, the registered	911
owner makes payment in full to the toll project operator of all	912
user fees and administrative fees that the court ruled the	913
registered owner was liable for payment, the toll project operator	914
shall inform the registrar of motor vehicles of the ruling and the	915
payment in full by the registered owner and direct the registrar	916
to cancel the motor vehicle certificate of registration issuance	917
prevention order.	918

(D) If the registered owner fails to pay an invoice and any	919
administrative fee and fails to submit a notice to contest	920
liability for any of those fees within thirty-five days after the	921
date of mailing of the invoice, the toll project operator may send	922
a late notice to the registered owner as provided in division (C)	923
of section 5531.142 of the Revised Code. If, in response to the	924
late notice, the registered owner submits a notice to contest	925
liability for the user fee and any administrative fee within	926
thirty-five days after the date of mailing of the late notice, the	927
toll project operator shall schedule and hold a hearing as	928
described in division (B)(1) of this section. Divisions (B)(2),	929
(3), and (4) and (C)(1) and (2) of this section apply to such a	930
hearing.	931

Sec. 5531.145. (A) If the toll project operator sends a late	932
notice to the registered owner and the registered owner, within	933
thirty-five days after the date of mailing of the late notice,	934
fails to pay the user fee and any administrative fee contained in	935
the late notice and fails to submit a notice to contest liability	936
for any of those fees, the toll project operator may do either of	937
the following:	938

(1) Issue a motor vehicle certificate of registration	939
issuance prevention order to the registrar of motor vehicles and	940
send a copy of the order to the registered owner. If the	941
registered owner resides in another state or jurisdiction, the	942
toll project operator shall send the order to the department,	943
division, bureau, office, or other unit of government that is	944
functionally equivalent to the bureau of motor vehicles. The order	945
shall have the same effect in another state or jurisdiction as in	946
this state.	947

(2) File a civil suit against the registered owner in the	948
municipal court or county court having jurisdiction over the	949
location of the toll project as provided in section 5531.146 of	950
the Revised Code.	951

(B) If the toll project operator sends a motor vehicle	952
certificate of registration issuance prevention order to the	953
registrar under division (A)(1) of this section, the registered	954
owner may file a request for a hearing in the municipal court or	955
county having jurisdiction over the location of the toll project	956
within thirty-five days after the date the toll project operator	957
sends the order to the registrar. The order shall remain in effect	958
pending the results of the hearing in the municipal court or	959
county court. If the registered owner fails to file an appeal with	960
the municipal court or county court within that thirty-five-day	961
period, the registered owner is considered to have waived the	962
registered owner's right to appeal the issuance of the motor	963
vehicle certificate of registration issuance prevention order. The	964
toll project operator may file a civil suit against the registered	965
owner in the municipal court or county court having jurisdiction	966
over the location of the toll project as provided in section	967
5531.146 of the Revised Code.	968

(C)(1) If an appeal hearing is requested under division (B)	969
of this section, the municipal court or county court shall	970
determine whether the registered owner is liable for the payment	971
of any user fee or administrative fee and whether the issuance by	972
the toll project operator of the motor vehicle certificate of	973
registration issuance prevention order was valid. If the court	974
finds that the registered owner is not liable for payment of the	975
user fee or administrative fee, the court shall issue a ruling to	976
that effect and dismiss the late notice. The toll project operator	977
immediately shall inform the registrar of the ruling and shall	978
direct the registrar to cancel the motor vehicle certificate of	979
registration issuance prevention order issued under division	980
(A)(1) of this section.	981

(2) If the court finds that the registered owner is liable	982
for payment of the user fee or any administrative fee and that the	983
issuance by the toll project operator of the motor vehicle	984
certificate of registration issuance prevention order was valid,	985
the court shall issue a ruling to that effect. If the court issues	986
such a ruling and payment in full is not made to the toll project	987
operator upon completion of the appeal hearing, the toll project	988
operator shall inform the registrar of motor vehicles of the	989
ruling and the failure by the registered owner to make payment in	990
full, and the motor vehicle certificate of registration issuance	991
prevention order issued under division (A)(1) of this section	992
remains in effect.	993

(3) If the court finds that the registered owner is liable	994
for payment of the user fee or any administrative fee but the	995
issuance by the toll project operator of the motor vehicle	996
certificate of registration issuance prevention order was not	997
valid, the court shall issue a ruling to that effect. If the court	998
issues such a ruling, the toll project operator shall inform the	999
registrar of the ruling and direct the registrar to cancel the	1000
motor vehicle certificate of registration issuance prevention	1001
order. The registered owner remains liable for payment of the user	1002
fee or any administrative fee. The toll project operator may	1003
reissue the motor vehicle certificate of registration issuance	1004
prevention order. If the toll project operator reissues the order,	1005
the registered owner may appeal the order as provided in division	1006
(B) of this section.	1007

(4) If, upon completion of the appeal hearing, the registered	1008
owner pays in full to the toll project operator all user fees and	1009
administrative fees for which the court ruled the registered owner	1010
was liable, the toll project operator shall inform the registrar	1011
of the ruling and the payment in full by the registered owner. The	1012
toll project operator also shall direct the registrar to cancel	1013
the motor vehicle certificate of registration issuance prevention	1014
order.	1015

(5) If the court rules under division (C)(2) or (3) of this	1016
section that the registered owner is liable for payment of the	1017
user fee or any administrative fee, and the registered owner does	1018
not pay all such fees within thirty-five days after the court	1019
issues the ruling, the toll project operator may file a civil suit	1020
against the registered owner in the municipal court or county	1021
court having jurisdiction over the location of the toll project as	1022
provided in section 5531.146 of the Revised Code.	1023

(D) At any time after a toll project operator issues an order	1024
under division (A)(1) of this section, the registered owner may	1025
pay all user fees and administrative fees owed to the toll project	1026
operator. If such payment is made, the toll project operator shall	1027
inform the registrar of the payment and shall direct the registrar	1028
to cancel the motor vehicle certificate of registration prevention	1029
order.	1030

Sec. 5531.146.  (A)(1) As provided in sections 5531.144 and	1031
5531.145 of the Revised Code, a toll project operator may file a	1032
civil suit against a registered owner in the municipal court or	1033
county court having jurisdiction over the location of the toll	1034
project. The toll project operator also shall file all related	1035
documentation and information described in section 5531.143 of the	1036
Revised Code with the clerk of the municipal court or county	1037
court.	1038

Except as otherwise provided in division (A)(2) of this	1039
section, the toll project operator shall not file such a suit	1040
earlier than thirty-five days after the date of mailing of a late	1041
notice to the registered owner.	1042

(2) In a circumstance in which a registered owner is liable	1043
for multiple user fees and any associated administrative fees	1044
involving one or more motor vehicles, the toll project operator	1045
may file a civil suit addressing all such user fees and	1046
administrative fees; provided, no such suit shall include fees	1047
incurred more than one hundred twenty-five days prior to the date	1048
of filing of such suit.	1049

(3) The clerk of the municipal court or county court shall	1050
execute a summons regarding a suit filed under division (A)(1) of	1051
this section by sending a copy of the summons in accordance with	1052
the rules of civil procedure to the address of the registered	1053
owner of the vehicle as shown in the records of the bureau of	1054
motor vehicles, as identified and provided by a motor vehicle	1055
leasing dealer or motor vehicle renting dealer, or as shown in the	1056
records of the department, division, bureau, office, or other unit	1057
of government of any other state or jurisdiction that is	1058
functionally equivalent to the bureau of motor vehicles. The	1059
issuance of such a summons constitutes sufficient notice to the	1060
registered owner.	1061

The summons shall compel the appearance of the registered	1062
owner to appear in the municipal court or county court, and shall	1063
include notice of the time and place of the trial as well as the	1064
potential civil penalty and any associated costs. The summons also	1065
shall include a statement that the registered owner's motor	1066
vehicle utilized a toll project and therefore the registered owner	1067
incurred liability for payment of the applicable user fee as	1068
provided in division (A) of section 5531.144 of the Revised Code	1069
and also shall list the Revised Code citation for that section.	1070
The summons constitutes sufficient notice to the registered owner	1071
that the vehicle was used on a toll project and, as a result, the	1072
registered owner is liable for payment of the user fee.	1073

(B) Proof that a motor vehicle utilized a toll project and	1074
therefore the registered owner of the motor vehicle is liable for	1075
payment of the applicable user fee shall be evidenced by either or	1076
both of the following:	1077

(1) Information and documentation obtained from an	1078
electronic-monitoring system or electronic toll collection system;	1079

(2) A certificate confirming the identification of the	1080
vehicle issued by a toll project operator that is based on an	1081
inspection of photographs, microphotographs, videotapes, other	1082
recorded images or identifying data produced by an	1083
electronic-monitoring system, or through electronic data collected	1084
by an electronic toll collection system.	1085

The certificate and the documentation attached thereto are	1086
prima facie evidence of the facts contained therein. The court	1087
shall ensure that the certificate and any photographs,	1088
microphotographs, videotapes, or other recorded images or	1089
electronic data evidencing liability for payment of the applicable	1090
user fee are available for inspection in any proceeding to	1091
adjudicate the liability for payment of the user fee.	1092

(C)(1) A registered owner is not liable for a user fee and it	1093
is a complete defense to a cause of action asserting such	1094
liability if within thirty-five days after the mailing of the	1095
invoice, late notice, or a summons, the registered owner of the	1096
motor vehicle produces for the toll project operator or the court	1097
a certified copy of a report of a law enforcement agency showing	1098
both of the following:	1099

(a) The motor vehicle had been reported stolen prior to the	1100
time that the motor vehicle utilized the toll project.	1101

(b) The motor vehicle had remained stolen at the time of the	1102
alleged violation.	1103

(2) The court shall dismiss the case against a registered	1104
owner when divisions (C)(1)(a) and (b) apply.	1105

(D) The toll project operator may offer to the registered	1106
owner the option to pay the unpaid user fee and any administrative	1107
fee, as specified in the summons, plus a reduced civil penalty,	1108
provided that the registered owner actually pays to the toll	1109
project operator the entire amount so calculated not less than	1110
fourteen days prior to the scheduled trial date. The toll project	1111
operator shall establish a schedule for reduced civil penalties	1112
that are offered to registered owners pursuant to this division,	1113
and the toll project operator shall adhere to the schedule when	1114
making such offers. The toll project operator may revise the	1115
schedule from time to time as the toll project operator determines	1116
necessary.	1117

If the registered owner accepts the offer and the toll	1118
project operator receives the entire amount not less than fourteen	1119
days prior to the scheduled trial date, the toll project operator	1120
shall move the court, not less than five business days prior to	1121
the trial date, to dismiss the summons issued to the registered	1122
owner. Upon such a motion, the court shall dismiss the summons and	1123
dismiss the case.	1124

(E)(1) Upon a finding by the municipal court or county court	1125
that the registered owner is liable for payment of the user fee as	1126
provided in division (A) of section 5531.144 of the Revised Code,	1127
the court shall order the registered owner to pay all applicable	1128
court costs, user fees due, and administrative fees. The court	1129
also shall impose a civil penalty upon the registered owner, as	1130
follows:	1131

(a) For a first instance, as shown in the records of the toll	1132
project operator, in which the registered owner was liable for	1133
payment of a user fee and the registered owner did not pay the	1134
user fee and did not submit a timely notice to contest the user	1135
fee and the toll project operator sent both an invoice and a late	1136
notice to the registered owner, seventy-five dollars;	1137

(b) For a second instance as described in division (E)(1)(a)	1138
of this section within one year of a first such instance, one	1139
hundred fifty dollars;	1140

(c) For a third instance as described in division (E)(1)(a)	1141
of this section within two years of a second such instance, two	1142
hundred fifty dollars;	1143

(d) For a fourth or subsequent instance as described in	1144
division (E)(1)(a) of this section within three years of a third	1145
such instance, five hundred dollars.	1146

(2) The clerk of the municipal court or county court shall	1147
pay all user fees, administrative fees, and penalties the court	1148
assesses and collects under this section to the department of	1149
transportation for deposit into the state treasury to the credit	1150
of the highway operating fund or for payment by the department in	1151
accordance with a public-private agreement pursuant to sections	1152
5501.70 to 5501.83 of the Revised Code.	1153

(F)(1) Upon a finding by a court that the registered owner is	1154
liable for payment of a user fee as provided in division (A) of	1155
section 5531.144 of the Revised Code, the court shall issue a	1156
motor vehicle certificate of registration issuance prevention	1157
order. The order shall remain in effect until the court has	1158
notified the registrar that all unpaid user fees, administrative	1159
fees, and civil penalties have been paid in full and the court has	1160
issued a new order rescinding its previous order. The registrar	1161
and all deputy registrars shall comply with the order.	1162

(2) If the registered owner resides in another state or	1163
jurisdiction, the court shall issue a motor vehicle certificate of	1164
registration issuance prevention order and send a copy of the	1165
order to the department, division, bureau, office, or other unit	1166
of government of another state or jurisdiction that is	1167
functionally equivalent to the bureau of motor vehicles for	1168
enforcement in that other state or jurisdiction. The order shall	1169
have the same effect in another state or jurisdiction as in this	1170
state.	1171

(G)(1) A civil penalty imposed pursuant to this section shall	1172
not be made part of the driving record of the person upon whom	1173
such civil penalty is imposed, nor shall it be considered in any	1174
manner for insurance purposes in the provision of motor vehicle	1175
insurance coverage.	1176

(2) No person shall be subject to both this section and to	1177
criminal prosecution under any provision of the Revised Code or	1178
any rule adopted thereunder for nonpayment of user fees or related	1179
administrative fees.	1180

Sec. 5531.147. A toll project operator shall not initiate	1181
collection procedures that are regulated by federal law against a	1182
registered owner in any of the following circumstances:	1183

(A) During the thirty-five-day period after the date of	1184
mailing of an invoice or a late notice to the registered owner;	1185

(B) The registered owner has timely submitted a notice to	1186
contest liability for a user fee or any administrative fee to the	1187
toll project operator. The toll project operator may initiate	1188
collection procedures that are regulated by federal law against	1189
such a registered owner if, at the hearing conducted by the	1190
hearing officer described in section 5533.144 of the Revised Code,	1191
the hearing officer finds that the registered owner is liable for	1192
payment of the user fee or administrative fee at issue and the	1193
registered owner does not pay the fee at issue in full within	1194
thirty-five days after the hearing officer makes the finding.	1195

(C) The registered owner has filed a request for an appeal	1196
hearing with the municipal court or county court having	1197
jurisdiction over the location of the toll project. The toll	1198
project operator may initiate collection procedures that are	1199
regulated by federal law against such a registered owner if, at	1200
the appeal hearing conducted by the municipal court or county	1201
court described in section 5533.144 of the Revised Code, the court	1202
finds that the registered owner is liable for payment of the user	1203
fee or administrative fee at issue and the registered owner does	1204
not pay the fee at issue in full within thirty-five days after the	1205
court issues a ruling to that effect.	1206

(D) The toll project operator has filed a civil suit against	1207
the registered owner in the municipal court or county court having	1208
jurisdiction over the location of the toll project.	1209

Sec. 5531.148. (A) A toll project operator may enter into an	1210
agreement with the bureau of motor vehicles and the department,	1211
division, bureau, office, or other unit of government of any other	1212
state or jurisdiction that is functionally equivalent to the	1213
bureau of motor vehicles to obtain motor vehicle owner and	1214
registration information that is necessary to conduct electronic	1215
toll collection and electronic monitoring.	1216

(B)(1) A toll project operator shall ensure that information	1217
collected by an electronic toll collection device, an	1218
electronic-monitoring system in conjunction with an electronic	1219
toll collection system, or under division (A) of this section is	1220
limited solely to that information that is necessary for the	1221
collection of unpaid user fees and administrative fees; necessary	1222
to establish liability of the registered owner of a motor vehicle	1223
for payment of a user fee as provided in division (A) of section	1224
5531.144 of the Revised Code; or necessary in any proceeding to	1225
establish or confirm such liability.	1226

(2) A toll project operator shall ensure that all images or	1227
other data collected by an electronic toll collection device, an	1228
electronic-monitoring system, or under division (A) of this	1229
section are:	1230

(a) Maintained in a protected database with security that is	1231
at least comparable to the security used for databases operated by	1232
the department of transportation;	1233

(b) Used solely for the collection of unpaid user fees and	1234
administrative fees.	1235

(3) All of the following apply to the images and other data	1236
described in division (B)(2) of this section:	1237

(a) The images and other data are not public records under	1238
section 149.43 of the Revised Code.	1239

(b) A toll project operator or any other person shall not	1240
sell or use the images and data for sales, solicitation, or	1241
marketing purposes. Division (B)(3)(b) of this section does not	1242
prohibit the department of transportation or the toll project	1243
operator from using the images and data to facilitate collection	1244
or payment of user fees and administrative fees.	1245

(c) A toll project operator or any other person shall not	1246
disclose the images and data to any other entity except to a	1247
registered owner who contests liability for and challenges the	1248
imposition of a user fee or administrative fee; or except as may	1249
be necessary for the collection of unpaid user fees or	1250
administrative fees.	1251

(d) The images and data shall not be used in any court in a	1252
pending action or proceeding except upon an order from a court of	1253
competent jurisdiction or unless the action or proceeding relates	1254
to the liability of the registered owner of a motor vehicle for	1255
payment of a user fee as provided in division (A) of section	1256
5531.144 of the Revised Code.	1257

(4)(a) Except as otherwise provided in this section, a toll	1258
project operator shall not retain any images or other data	1259
collected by an electronic toll collection device, an	1260
electronic-monitoring system, or under division (A) of this	1261
section and shall purge, write over, or otherwise eliminate, from	1262
existence the images or other data not later than one hundred	1263
eighty days after the collection of any unpaid user fees or	1264
administrative fees. Upon request from the director of	1265
transportation, any entity operating an electronic toll collection	1266
system or electronic-monitoring system in conjunction with an	1267
electronic toll collection system shall certify compliance with	1268
this section and, upon request, shall make all records pertaining	1269
to such system available for inspection and audit by the director	1270
or the director's designee.	1271

(b) No entity operating an electronic toll collection system	1272
or electronic-monitoring system in conjunction with an electronic	1273
toll collection system shall fail to certify compliance with this	1274
section or fail, upon request, to make all records pertaining to	1275
such system available for inspection and audit by the director or	1276
the director's designee.	1277

(5) Whoever violates division (B)(4)(b) of this section is	1278
guilty of a minor misdemeanor on a first offense and a misdemeanor	1279
of the fourth degree on each subsequent offense.	1280

Sec. 5531.149. (A) A toll project operator shall compensate	1281
the bureau of motor vehicles for its actions in enforcing sections	1282
5531.11 to 5531.18 of the Revised Code with respect to the	1283
registered owner of a motor vehicle that is titled or registered	1284
in this state. The toll project operator shall provide such	1285
compensation by collecting and paying to the bureau, on a monthly	1286
basis, an administrative fee of five dollars for each certificate	1287
of registration issuance prevention order sent to and processed by	1288
the bureau under sections 5531.11 to 5531.18 of the Revised Code.	1289
The bureau shall deposit all money it collects under this division	1290
in the state treasury to the credit of the state bureau of motor	1291
vehicles fund created in section 4501.25 of the Revised Code.	1292

(B) The director of transportation may enter into an	1293
agreement with the department, division, bureau, office, or other	1294
unit of government of any other state or jurisdiction that is	1295
functionally equivalent to the department of transportation or the	1296
bureau of motor vehicles for the purpose of enforcing sections	1297
5531.11 to 5531.18 of the Revised Code with respect to the	1298
registered owner of a motor vehicle that is titled or registered	1299
in such other state or jurisdiction and utilizes a toll project.	1300
The agreement may provide for the denial in such other state or	1301
jurisdiction of the issuance of a new or renewal motor vehicle	1302
certificate of registration in the name of that person and the	1303
denial of any motor vehicle certificate of registration for the	1304
motor vehicle that utilized a toll project for which the required	1305
user fee or associated administrative fee was not paid by the	1306
registered owner.	1307

Sec. 5531.15.  (A) The director of transportation, in	1308
accordance with Chapter 119. of the Revised Code, may adopt such	1309
rules as the director considers advisable for the control and	1310
regulation of traffic on any toll project, for the protection and	1311
preservation of property under the jurisdiction and control of the	1312
department of transportation, for the maintenance and preservation	1313
of good order within the property under its control, and for the	1314
purpose of establishing owner or operator liability for failure to	1315
comply with toll collection rules.	1316

(B) The rules shall provide that public police officersall	1317
of the following persons shall be afforded ready access, while in	1318
the performance of their official duties, to all property under	1319
the jurisdiction of the department of transportation and without	1320
the payment of tollsany user fee:	1321

(1) Public police officers;

1322

(2) Operators of municipal, township, county, and state	1323
maintenance vehicles;	1324

(3) Operators of United States military vehicles traveling in	1325
a convoy;	1326

(4) Operators of official emergency response vehicles.

1327

(C) No person shall violate any such rules of the department	1328
of transportation.	1329

(D)(1) All fines collected for the violation of applicable	1330
laws of the state and the rules of the department of	1331
transportation or money arising from bonds forfeited for such	1332
violation shall be disposed of in accordance with section 5503.04	1333
of the Revised Code.	1334

(2) All fees or charges assessed by the department of	1335
transportation in accordance with this section against an owner or	1336
operator of a vehicle as a civil violation for failure to comply	1337
with toll collection rules shall be revenues of the department.	1338

Sec. 5531.16.  (A) Each toll project shall be maintained and	1339
kept in good condition and repair by the department of	1340
transportation or in accordance with the terms of a public-private	1341
agreement pursuant to sections 5501.70 to 5501.83 of the Revised	1342
Code. Toll projects shall be operated by toll collectors and other	1343
employees and agents that the department employs or contracts for.	1344
Toll projects shall be policed by the state highway patrol in	1345
accordance with section 5503.02 of the Revised Code; provided,	1346
that the state highway patrol also shall enforce all rules of the	1347
department adopted under division (A) of section 5531.15 of the	1348
Revised Code that relate to the operation and use of vehicles on a	1349
toll project and that are punishable under division (A) of section	1350
5531.99 of the Revised Code.	1351

(B) An action for damages against the state for any public or	1352
private property damaged or destroyed in carrying out the powers	1353
granted by sections 5531.11 to 5531.18 of the Revised Code shall	1354
be filed in the court of claims pursuant to Chapter 2743. of the	1355
Revised Code.	1356

(C) All governmental agencies may lease, lend, grant, or	1357
convey to the department of transportation at its request, upon	1358
terms that the proper authorities of the governmental agencies	1359
consider reasonable and fair and without the necessity for an	1360
advertisement, order of court, or other action or formality, other	1361
than the regular and formal action of the authorities concerned,	1362
any property that is necessary or convenient to the effectuation	1363
of the purposes of sections 5531.11 to 5531.18 of the Revised	1364
Code, including public roads and other property already devoted to	1365
public use.	1366

(D) Each bridge constituting part of a toll project shall be	1367
considered a bridge on the state highway system for purposes of	1368
sections 5501.47 and 5501.49 of the Revised Code.	1369

(E) In accordance with Chapter 5501. of the Revised Code, the	1370
department of transportation shall make an annual report of its	1371
toll project activities for the preceding calendar year to the	1372
governor and the general assembly.	1373

Sec. 5739.02.  For the purpose of providing revenue with	1374
which to meet the needs of the state, for the use of the general	1375
revenue fund of the state, for the purpose of securing a thorough	1376
and efficient system of common schools throughout the state, for	1377
the purpose of affording revenues, in addition to those from	1378
general property taxes, permitted under constitutional	1379
limitations, and from other sources, for the support of local	1380
governmental functions, and for the purpose of reimbursing the	1381
state for the expense of administering this chapter, an excise tax	1382
is hereby levied on each retail sale made in this state.	1383

(A)(1) The tax shall be collected as provided in section	1384
5739.025 of the Revised Code. The rate of the tax shall be five	1385
and three-fourths per cent. The tax applies and is collectible	1386
when the sale is made, regardless of the time when the price is	1387
paid or delivered.	1388

(2) In the case of the lease or rental, with a fixed term of	1389
more than thirty days or an indefinite term with a minimum period	1390
of more than thirty days, of any motor vehicles designed by the	1391
manufacturer to carry a load of not more than one ton, watercraft,	1392
outboard motor, or aircraft, or of any tangible personal property,	1393
other than motor vehicles designed by the manufacturer to carry a	1394
load of more than one ton, to be used by the lessee or renter	1395
primarily for business purposes, the tax shall be collected by the	1396
vendor at the time the lease or rental is consummated and shall be	1397
calculated by the vendor on the basis of the total amount to be	1398
paid by the lessee or renter under the lease agreement. If the	1399
total amount of the consideration for the lease or rental includes	1400
amounts that are not calculated at the time the lease or rental is	1401
executed, the tax shall be calculated and collected by the vendor	1402
at the time such amounts are billed to the lessee or renter. In	1403
the case of an open-end lease or rental, the tax shall be	1404
calculated by the vendor on the basis of the total amount to be	1405
paid during the initial fixed term of the lease or rental, and for	1406
each subsequent renewal period as it comes due. As used in this	1407
division, "motor vehicle" has the same meaning as in section	1408
4501.01 of the Revised Code, and "watercraft" includes an outdrive	1409
unit attached to the watercraft.	1410

A lease with a renewal clause and a termination penalty or	1411
similar provision that applies if the renewal clause is not	1412
exercised is presumed to be a sham transaction. In such a case,	1413
the tax shall be calculated and paid on the basis of the entire	1414
length of the lease period, including any renewal periods, until	1415
the termination penalty or similar provision no longer applies.	1416
The taxpayer shall bear the burden, by a preponderance of the	1417
evidence, that the transaction or series of transactions is not a	1418
sham transaction.	1419

(3) Except as provided in division (A)(2) of this section, in	1420
the case of a sale, the price of which consists in whole or in	1421
part of the lease or rental of tangible personal property, the tax	1422
shall be measured by the installments of that lease or rental.	1423

(4) In the case of a sale of a physical fitness facility	1424
service or recreation and sports club service, the price of which	1425
consists in whole or in part of a membership for the receipt of	1426
the benefit of the service, the tax applicable to the sale shall	1427
be measured by the installments thereof.	1428

(B) The tax does not apply to the following:

1429

(1) Sales to the state or any of its political subdivisions,	1430
or to any other state or its political subdivisions if the laws of	1431
that state exempt from taxation sales made to this state and its	1432
political subdivisions;	1433

(2) Sales of food for human consumption off the premises	1434
where sold;	1435

(3) Sales of food sold to students only in a cafeteria,	1436
dormitory, fraternity, or sorority maintained in a private,	1437
public, or parochial school, college, or university;	1438

(4) Sales of newspapers and sales or transfers of magazines	1439
distributed as controlled circulation publications;	1440

(5) The furnishing, preparing, or serving of meals without	1441
charge by an employer to an employee provided the employer records	1442
the meals as part compensation for services performed or work	1443
done;	1444

(6) Sales of motor fuel upon receipt, use, distribution, or	1445
sale of which in this state a tax is imposed by the law of this	1446
state, but this exemption shall not apply to the sale of motor	1447
fuel on which a refund of the tax is allowable under division (A)	1448
of section 5735.14 of the Revised Code; and the tax commissioner	1449
may deduct the amount of tax levied by this section applicable to	1450
the price of motor fuel when granting a refund of motor fuel tax	1451
pursuant to division (A) of section 5735.14 of the Revised Code	1452
and shall cause the amount deducted to be paid into the general	1453
revenue fund of this state;	1454

(7) Sales of natural gas by a natural gas company, of water	1455
by a water-works company, or of steam by a heating company, if in	1456
each case the thing sold is delivered to consumers through pipes	1457
or conduits, and all sales of communications services by a	1458
telegraph company, all terms as defined in section 5727.01 of the	1459
Revised Code, and sales of electricity delivered through wires;	1460

(8) Casual sales by a person, or auctioneer employed directly	1461
by the person to conduct such sales, except as to such sales of	1462
motor vehicles, watercraft or outboard motors required to be	1463
titled under section 1548.06 of the Revised Code, watercraft	1464
documented with the United States coast guard, snowmobiles, and	1465
all-purpose vehicles as defined in section 4519.01 of the Revised	1466
Code;	1467

(9)(a) Sales of services or tangible personal property, other	1468
than motor vehicles, mobile homes, and manufactured homes, by	1469
churches, organizations exempt from taxation under section	1470
501(c)(3) of the Internal Revenue Code of 1986, or nonprofit	1471
organizations operated exclusively for charitable purposes as	1472
defined in division (B)(12) of this section, provided that the	1473
number of days on which such tangible personal property or	1474
services, other than items never subject to the tax, are sold does	1475
not exceed six in any calendar year, except as otherwise provided	1476
in division (B)(9)(b) of this section. If the number of days on	1477
which such sales are made exceeds six in any calendar year, the	1478
church or organization shall be considered to be engaged in	1479
business and all subsequent sales by it shall be subject to the	1480
tax. In counting the number of days, all sales by groups within a	1481
church or within an organization shall be considered to be sales	1482
of that church or organization.	1483

(b) The limitation on the number of days on which tax-exempt	1484
sales may be made by a church or organization under division	1485
(B)(9)(a) of this section does not apply to sales made by student	1486
clubs and other groups of students of a primary or secondary	1487
school, or a parent-teacher association, booster group, or similar	1488
organization that raises money to support or fund curricular or	1489
extracurricular activities of a primary or secondary school.	1490

(c) Divisions (B)(9)(a) and (b) of this section do not apply	1491
to sales by a noncommercial educational radio or television	1492
broadcasting station.	1493

(10) Sales not within the taxing power of this state under	1494
the Constitution or laws of the United States or the Constitution	1495
of this state;	1496

(11) Except for transactions that are sales under division	1497
(B)(3)(r) of section 5739.01 of the Revised Code, the	1498
transportation of persons or property, unless the transportation	1499
is by a private investigation and security service;	1500

(12) Sales of tangible personal property or services to	1501
churches, to organizations exempt from taxation under section	1502
501(c)(3) of the Internal Revenue Code of 1986, and to any other	1503
nonprofit organizations operated exclusively for charitable	1504
purposes in this state, no part of the net income of which inures	1505
to the benefit of any private shareholder or individual, and no	1506
substantial part of the activities of which consists of carrying	1507
on propaganda or otherwise attempting to influence legislation;	1508
sales to offices administering one or more homes for the aged or	1509
one or more hospital facilities exempt under section 140.08 of the	1510
Revised Code; and sales to organizations described in division (D)	1511
of section 5709.12 of the Revised Code.	1512

"Charitable purposes" means the relief of poverty; the	1513
improvement of health through the alleviation of illness, disease,	1514
or injury; the operation of an organization exclusively for the	1515
provision of professional, laundry, printing, and purchasing	1516
services to hospitals or charitable institutions; the operation of	1517
a home for the aged, as defined in section 5701.13 of the Revised	1518
Code; the operation of a radio or television broadcasting station	1519
that is licensed by the federal communications commission as a	1520
noncommercial educational radio or television station; the	1521
operation of a nonprofit animal adoption service or a county	1522
humane society; the promotion of education by an institution of	1523
learning that maintains a faculty of qualified instructors,	1524
teaches regular continuous courses of study, and confers a	1525
recognized diploma upon completion of a specific curriculum; the	1526
operation of a parent-teacher association, booster group, or	1527
similar organization primarily engaged in the promotion and	1528
support of the curricular or extracurricular activities of a	1529
primary or secondary school; the operation of a community or area	1530
center in which presentations in music, dramatics, the arts, and	1531
related fields are made in order to foster public interest and	1532
education therein; the production of performances in music,	1533
dramatics, and the arts; or the promotion of education by an	1534
organization engaged in carrying on research in, or the	1535
dissemination of, scientific and technological knowledge and	1536
information primarily for the public.	1537

Nothing in this division shall be deemed to exempt sales to	1538
any organization for use in the operation or carrying on of a	1539
trade or business, or sales to a home for the aged for use in the	1540
operation of independent living facilities as defined in division	1541
(A) of section 5709.12 of the Revised Code.	1542

(13) Building and construction materials and services sold to	1543
construction contractors for incorporation into a structure or	1544
improvement to real property under a construction contract with	1545
this state or a political subdivision of this state, or with the	1546
United States government or any of its agencies; building and	1547
construction materials and services sold to construction	1548
contractors for incorporation into a structure or improvement to	1549
real property that are accepted for ownership by this state or any	1550
of its political subdivisions, or by the United States government	1551
or any of its agencies at the time of completion of the structures	1552
or improvements; building and construction materials sold to	1553
construction contractors for incorporation into a horticulture	1554
structure or livestock structure for a person engaged in the	1555
business of horticulture or producing livestock; building	1556
materials and services sold to a construction contractor for	1557
incorporation into a house of public worship or religious	1558
education, or a building used exclusively for charitable purposes	1559
under a construction contract with an organization whose purpose	1560
is as described in division (B)(12) of this section; building	1561
materials and services sold to a construction contractor for	1562
incorporation into a building under a construction contract with	1563
an organization exempt from taxation under section 501(c)(3) of	1564
the Internal Revenue Code of 1986 when the building is to be used	1565
exclusively for the organization's exempt purposes; building and	1566
construction materials sold for incorporation into the original	1567
construction of a sports facility under section 307.696 of the	1568
Revised Code; building and construction materials and services	1569
sold to a construction contractor for incorporation into real	1570
property outside this state if such materials and services, when	1571
sold to a construction contractor in the state in which the real	1572
property is located for incorporation into real property in that	1573
state, would be exempt from a tax on sales levied by that state;	1574
building and construction materials for incorporation into a	1575
transportation facility pursuant to a public-private agreement	1576
entered into under sections 5501.70 to 5501.83 of the Revised	1577
Code; and, until one calendar year after the construction of a	1578
convention center that qualifies for property tax exemption under	1579
section 5709.084 of the Revised Code is completed, building and	1580
construction materials and services sold to a construction	1581
contractor for incorporation into the real property comprising	1582
that convention center;	1583

(14) Sales of ships or vessels or rail rolling stock used or	1584
to be used principally in interstate or foreign commerce, and	1585
repairs, alterations, fuel, and lubricants for such ships or	1586
vessels or rail rolling stock;	1587

(15) Sales to persons primarily engaged in any of the	1588
activities mentioned in division (B)(42)(a), (g), or (h) of this	1589
section, to persons engaged in making retail sales, or to persons	1590
who purchase for sale from a manufacturer tangible personal	1591
property that was produced by the manufacturer in accordance with	1592
specific designs provided by the purchaser, of packages, including	1593
material, labels, and parts for packages, and of machinery,	1594
equipment, and material for use primarily in packaging tangible	1595
personal property produced for sale, including any machinery,	1596
equipment, and supplies used to make labels or packages, to	1597
prepare packages or products for labeling, or to label packages or	1598
products, by or on the order of the person doing the packaging, or	1599
sold at retail. "Packages" includes bags, baskets, cartons,	1600
crates, boxes, cans, bottles, bindings, wrappings, and other	1601
similar devices and containers, but does not include motor	1602
vehicles or bulk tanks, trailers, or similar devices attached to	1603
motor vehicles. "Packaging" means placing in a package. Division	1604
(B)(15) of this section does not apply to persons engaged in	1605
highway transportation for hire.	1606

(16) Sales of food to persons using supplemental nutrition	1607
assistance program benefits to purchase the food. As used in this	1608
division, "food" has the same meaning as in 7 U.S.C. 2012 and	1609
federal regulations adopted pursuant to the Food and Nutrition Act	1610
of 2008.	1611

(17) Sales to persons engaged in farming, agriculture,	1612
horticulture, or floriculture, of tangible personal property for	1613
use or consumption primarily in the production by farming,	1614
agriculture, horticulture, or floriculture of other tangible	1615
personal property for use or consumption primarily in the	1616
production of tangible personal property for sale by farming,	1617
agriculture, horticulture, or floriculture; or material and parts	1618
for incorporation into any such tangible personal property for use	1619
or consumption in production; and of tangible personal property	1620
for such use or consumption in the conditioning or holding of	1621
products produced by and for such use, consumption, or sale by	1622
persons engaged in farming, agriculture, horticulture, or	1623
floriculture, except where such property is incorporated into real	1624
property;	1625

(18) Sales of drugs for a human being that may be dispensed	1626
only pursuant to a prescription; insulin as recognized in the	1627
official United States pharmacopoeia; urine and blood testing	1628
materials when used by diabetics or persons with hypoglycemia to	1629
test for glucose or acetone; hypodermic syringes and needles when	1630
used by diabetics for insulin injections; epoetin alfa when	1631
purchased for use in the treatment of persons with medical	1632
disease; hospital beds when purchased by hospitals, nursing homes,	1633
or other medical facilities; and medical oxygen and medical	1634
oxygen-dispensing equipment when purchased by hospitals, nursing	1635
homes, or other medical facilities;	1636

(19) Sales of prosthetic devices, durable medical equipment	1637
for home use, or mobility enhancing equipment, when made pursuant	1638
to a prescription and when such devices or equipment are for use	1639
by a human being.	1640

(20) Sales of emergency and fire protection vehicles and	1641
equipment to nonprofit organizations for use solely in providing	1642
fire protection and emergency services, including trauma care and	1643
emergency medical services, for political subdivisions of the	1644
state;	1645

(21) Sales of tangible personal property manufactured in this	1646
state, if sold by the manufacturer in this state to a retailer for	1647
use in the retail business of the retailer outside of this state	1648
and if possession is taken from the manufacturer by the purchaser	1649
within this state for the sole purpose of immediately removing the	1650
same from this state in a vehicle owned by the purchaser;	1651

(22) Sales of services provided by the state or any of its	1652
political subdivisions, agencies, instrumentalities, institutions,	1653
or authorities, or by governmental entities of the state or any of	1654
its political subdivisions, agencies, instrumentalities,	1655
institutions, or authorities;	1656

(23) Sales of motor vehicles to nonresidents of this state	1657
under the circumstances described in division (B) of section	1658
5739.029 of the Revised Code;	1659

(24) Sales to persons engaged in the preparation of eggs for	1660
sale of tangible personal property used or consumed directly in	1661
such preparation, including such tangible personal property used	1662
for cleaning, sanitizing, preserving, grading, sorting, and	1663
classifying by size; packages, including material and parts for	1664
packages, and machinery, equipment, and material for use in	1665
packaging eggs for sale; and handling and transportation equipment	1666
and parts therefor, except motor vehicles licensed to operate on	1667
public highways, used in intraplant or interplant transfers or	1668
shipment of eggs in the process of preparation for sale, when the	1669
plant or plants within or between which such transfers or	1670
shipments occur are operated by the same person. "Packages"	1671
includes containers, cases, baskets, flats, fillers, filler flats,	1672
cartons, closure materials, labels, and labeling materials, and	1673
"packaging" means placing therein.	1674

(25)(a) Sales of water to a consumer for residential use;

1675

(b) Sales of water by a nonprofit corporation engaged	1676
exclusively in the treatment, distribution, and sale of water to	1677
consumers, if such water is delivered to consumers through pipes	1678
or tubing.	1679

(26) Fees charged for inspection or reinspection of motor	1680
vehicles under section 3704.14 of the Revised Code;	1681

(27) Sales to persons licensed to conduct a food service	1682
operation pursuant to section 3717.43 of the Revised Code, of	1683
tangible personal property primarily used directly for the	1684
following:	1685

(a) To prepare food for human consumption for sale;

1686

(b) To preserve food that has been or will be prepared for	1687
human consumption for sale by the food service operator, not	1688
including tangible personal property used to display food for	1689
selection by the consumer;	1690

(c) To clean tangible personal property used to prepare or	1691
serve food for human consumption for sale.	1692

(28) Sales of animals by nonprofit animal adoption services	1693
or county humane societies;	1694

(29) Sales of services to a corporation described in division	1695
(A) of section 5709.72 of the Revised Code, and sales of tangible	1696
personal property that qualifies for exemption from taxation under	1697
section 5709.72 of the Revised Code;	1698

(30) Sales and installation of agricultural land tile, as	1699
defined in division (B)(5)(a) of section 5739.01 of the Revised	1700
Code;	1701

(31) Sales and erection or installation of portable grain	1702
bins, as defined in division (B)(5)(b) of section 5739.01 of the	1703
Revised Code;	1704

(32) The sale, lease, repair, and maintenance of, parts for,	1705
or items attached to or incorporated in, motor vehicles that are	1706
primarily used for transporting tangible personal property	1707
belonging to others by a person engaged in highway transportation	1708
for hire, except for packages and packaging used for the	1709
transportation of tangible personal property;	1710

(33) Sales to the state headquarters of any veterans'	1711
organization in this state that is either incorporated and issued	1712
a charter by the congress of the United States or is recognized by	1713
the United States veterans administration, for use by the	1714
headquarters;	1715

(34) Sales to a telecommunications service vendor, mobile	1716
telecommunications service vendor, or satellite broadcasting	1717
service vendor of tangible personal property and services used	1718
directly and primarily in transmitting, receiving, switching, or	1719
recording any interactive, one- or two-way electromagnetic	1720
communications, including voice, image, data, and information,	1721
through the use of any medium, including, but not limited to,	1722
poles, wires, cables, switching equipment, computers, and record	1723
storage devices and media, and component parts for the tangible	1724
personal property. The exemption provided in this division shall	1725
be in lieu of all other exemptions under division (B)(42)(a) or	1726
(n) of this section to which the vendor may otherwise be entitled,	1727
based upon the use of the thing purchased in providing the	1728
telecommunications, mobile telecommunications, or satellite	1729
broadcasting service.	1730

(35)(a) Sales where the purpose of the consumer is to use or	1731
consume the things transferred in making retail sales and	1732
consisting of newspaper inserts, catalogues, coupons, flyers, gift	1733
certificates, or other advertising material that prices and	1734
describes tangible personal property offered for retail sale.	1735

(b) Sales to direct marketing vendors of preliminary	1736
materials such as photographs, artwork, and typesetting that will	1737
be used in printing advertising material; and of printed matter	1738
that offers free merchandise or chances to win sweepstake prizes	1739
and that is mailed to potential customers with advertising	1740
material described in division (B)(35)(a) of this section;	1741

(c) Sales of equipment such as telephones, computers,	1742
facsimile machines, and similar tangible personal property	1743
primarily used to accept orders for direct marketing retail sales.	1744

(d) Sales of automatic food vending machines that preserve	1745
food with a shelf life of forty-five days or less by refrigeration	1746
and dispense it to the consumer.	1747

For purposes of division (B)(35) of this section, "direct	1748
marketing" means the method of selling where consumers order	1749
tangible personal property by United States mail, delivery	1750
service, or telecommunication and the vendor delivers or ships the	1751
tangible personal property sold to the consumer from a warehouse,	1752
catalogue distribution center, or similar fulfillment facility by	1753
means of the United States mail, delivery service, or common	1754
carrier.	1755

(36) Sales to a person engaged in the business of	1756
horticulture or producing livestock of materials to be	1757
incorporated into a horticulture structure or livestock structure;	1758

(37) Sales of personal computers, computer monitors, computer	1759
keyboards, modems, and other peripheral computer equipment to an	1760
individual who is licensed or certified to teach in an elementary	1761
or a secondary school in this state for use by that individual in	1762
preparation for teaching elementary or secondary school students;	1763

(38) Sales to a professional racing team of any of the	1764
following:	1765

(a) Motor racing vehicles;

1766

(b) Repair services for motor racing vehicles;

1767

(c) Items of property that are attached to or incorporated in	1768
motor racing vehicles, including engines, chassis, and all other	1769
components of the vehicles, and all spare, replacement, and	1770
rebuilt parts or components of the vehicles; except not including	1771
tires, consumable fluids, paint, and accessories consisting of	1772
instrumentation sensors and related items added to the vehicle to	1773
collect and transmit data by means of telemetry and other forms of	1774
communication.	1775

(39) Sales of used manufactured homes and used mobile homes,	1776
as defined in section 5739.0210 of the Revised Code, made on or	1777
after January 1, 2000;	1778

(40) Sales of tangible personal property and services to a	1779
provider of electricity used or consumed directly and primarily in	1780
generating, transmitting, or distributing electricity for use by	1781
others, including property that is or is to be incorporated into	1782
and will become a part of the consumer's production, transmission,	1783
or distribution system and that retains its classification as	1784
tangible personal property after incorporation; fuel or power used	1785
in the production, transmission, or distribution of electricity;	1786
energy conversion equipment as defined in section 5727.01 of the	1787
Revised Code; and tangible personal property and services used in	1788
the repair and maintenance of the production, transmission, or	1789
distribution system, including only those motor vehicles as are	1790
specially designed and equipped for such use. The exemption	1791
provided in this division shall be in lieu of all other exemptions	1792
in division (B)(42)(a) or (n) of this section to which a provider	1793
of electricity may otherwise be entitled based on the use of the	1794
tangible personal property or service purchased in generating,	1795
transmitting, or distributing electricity.	1796

(41) Sales to a person providing services under division	1797
(B)(3)(r) of section 5739.01 of the Revised Code of tangible	1798
personal property and services used directly and primarily in	1799
providing taxable services under that section.	1800

(42) Sales where the purpose of the purchaser is to do any of	1801
the following:	1802

(a) To incorporate the thing transferred as a material or a	1803
part into tangible personal property to be produced for sale by	1804
manufacturing, assembling, processing, or refining; or to use or	1805
consume the thing transferred directly in producing tangible	1806
personal property for sale by mining, including, without	1807
limitation, the extraction from the earth of all substances that	1808
are classed geologically as minerals, production of crude oil and	1809
natural gas, or directly in the rendition of a public utility	1810
service, except that the sales tax levied by this section shall be	1811
collected upon all meals, drinks, and food for human consumption	1812
sold when transporting persons. Persons engaged in rendering	1813
services in the exploration for, and production of, crude oil and	1814
natural gas for others are deemed engaged directly in the	1815
exploration for, and production of, crude oil and natural gas.	1816
This paragraph does not exempt from "retail sale" or "sales at	1817
retail" the sale of tangible personal property that is to be	1818
incorporated into a structure or improvement to real property.	1819

(b) To hold the thing transferred as security for the	1820
performance of an obligation of the vendor;	1821

(c) To resell, hold, use, or consume the thing transferred as	1822
evidence of a contract of insurance;	1823

(d) To use or consume the thing directly in commercial	1824
fishing;	1825

(e) To incorporate the thing transferred as a material or a	1826
part into, or to use or consume the thing transferred directly in	1827
the production of, magazines distributed as controlled circulation	1828
publications;	1829

(f) To use or consume the thing transferred in the production	1830
and preparation in suitable condition for market and sale of	1831
printed, imprinted, overprinted, lithographic, multilithic,	1832
blueprinted, photostatic, or other productions or reproductions of	1833
written or graphic matter;	1834

(g) To use the thing transferred, as described in section	1835
5739.011 of the Revised Code, primarily in a manufacturing	1836
operation to produce tangible personal property for sale;	1837

(h) To use the benefit of a warranty, maintenance or service	1838
contract, or similar agreement, as described in division (B)(7) of	1839
section 5739.01 of the Revised Code, to repair or maintain	1840
tangible personal property, if all of the property that is the	1841
subject of the warranty, contract, or agreement would not be	1842
subject to the tax imposed by this section;	1843

(i) To use the thing transferred as qualified research and	1844
development equipment;	1845

(j) To use or consume the thing transferred primarily in	1846
storing, transporting, mailing, or otherwise handling purchased	1847
sales inventory in a warehouse, distribution center, or similar	1848
facility when the inventory is primarily distributed outside this	1849
state to retail stores of the person who owns or controls the	1850
warehouse, distribution center, or similar facility, to retail	1851
stores of an affiliated group of which that person is a member, or	1852
by means of direct marketing. This division does not apply to	1853
motor vehicles registered for operation on the public highways. As	1854
used in this division, "affiliated group" has the same meaning as	1855
in division (B)(3)(e) of section 5739.01 of the Revised Code and	1856
"direct marketing" has the same meaning as in division (B)(35) of	1857
this section.	1858

(k) To use or consume the thing transferred to fulfill a	1859
contractual obligation incurred by a warrantor pursuant to a	1860
warranty provided as a part of the price of the tangible personal	1861
property sold or by a vendor of a warranty, maintenance or service	1862
contract, or similar agreement the provision of which is defined	1863
as a sale under division (B)(7) of section 5739.01 of the Revised	1864
Code;	1865

(l) To use or consume the thing transferred in the production	1866
of a newspaper for distribution to the public;	1867

(m) To use tangible personal property to perform a service	1868
listed in division (B)(3) of section 5739.01 of the Revised Code,	1869
if the property is or is to be permanently transferred to the	1870
consumer of the service as an integral part of the performance of	1871
the service;	1872

(n) To use or consume the thing transferred primarily in	1873
producing tangible personal property for sale by farming,	1874
agriculture, horticulture, or floriculture. Persons engaged in	1875
rendering farming, agriculture, horticulture, or floriculture	1876
services for others are deemed engaged primarily in farming,	1877
agriculture, horticulture, or floriculture. This paragraph does	1878
not exempt from "retail sale" or "sales at retail" the sale of	1879
tangible personal property that is to be incorporated into a	1880
structure or improvement to real property.	1881

(o) To use or consume the thing transferred in acquiring,	1882
formatting, editing, storing, and disseminating data or	1883
information by electronic publishing.	1884

As used in division (B)(42) of this section, "thing" includes	1885
all transactions included in divisions (B)(3)(a), (b), and (e) of	1886
section 5739.01 of the Revised Code.	1887

(43) Sales conducted through a coin operated device that	1888
activates vacuum equipment or equipment that dispenses water,	1889
whether or not in combination with soap or other cleaning agents	1890
or wax, to the consumer for the consumer's use on the premises in	1891
washing, cleaning, or waxing a motor vehicle, provided no other	1892
personal property or personal service is provided as part of the	1893
transaction.	1894

(44) Sales of replacement and modification parts for engines,	1895
airframes, instruments, and interiors in, and paint for, aircraft	1896
used primarily in a fractional aircraft ownership program, and	1897
sales of services for the repair, modification, and maintenance of	1898
such aircraft, and machinery, equipment, and supplies primarily	1899
used to provide those services.	1900

(45) Sales of telecommunications service that is used	1901
directly and primarily to perform the functions of a call center.	1902
As used in this division, "call center" means any physical	1903
location where telephone calls are placed or received in high	1904
volume for the purpose of making sales, marketing, customer	1905
service, technical support, or other specialized business	1906
activity, and that employs at least fifty individuals that engage	1907
in call center activities on a full-time basis, or sufficient	1908
individuals to fill fifty full-time equivalent positions.	1909

(46) Sales by a telecommunications service vendor of 900	1910
service to a subscriber. This division does not apply to	1911
information services, as defined in division (FF) of section	1912
5739.01 of the Revised Code.	1913

(47) Sales of value-added non-voice data service. This	1914
division does not apply to any similar service that is not	1915
otherwise a telecommunications service.	1916

(48)(a) Sales of machinery, equipment, and software to a	1917
qualified direct selling entity for use in a warehouse or	1918
distribution center primarily for storing, transporting, or	1919
otherwise handling inventory that is held for sale to independent	1920
salespersons who operate as direct sellers and that is held	1921
primarily for distribution outside this state;	1922

(b) As used in division (B)(48)(a) of this section:

1923

(i) "Direct seller" means a person selling consumer products	1924
to individuals for personal or household use and not from a fixed	1925
retail location, including selling such product at in-home product	1926
demonstrations, parties, and other one-on-one selling.	1927

(ii) "Qualified direct selling entity" means an entity	1928
selling to direct sellers at the time the entity enters into a tax	1929
credit agreement with the tax credit authority pursuant to section	1930
122.17 of the Revised Code, provided that the agreement was	1931
entered into on or after January 1, 2007. Neither contingencies	1932
relevant to the granting of, nor later developments with respect	1933
to, the tax credit shall impair the status of the qualified direct	1934
selling entity under division (B)(48) of this section after	1935
execution of the tax credit agreement by the tax credit authority.	1936

(c) Division (B)(48) of this section is limited to machinery,	1937
equipment, and software first stored, used, or consumed in this	1938
state within the period commencing June 24, 2008, and ending on	1939
the date that is five years after that date.	1940

(49) Sales of materials, parts, equipment, or engines used in	1941
the repair or maintenance of aircraft or avionics systems of such	1942
aircraft, and sales of repair, remodeling, replacement, or	1943
maintenance services in this state performed on aircraft or on an	1944
aircraft's avionics, engine, or component materials or parts. As	1945
used in division (B)(49) of this section, "aircraft" means	1946
aircraft of more than six thousand pounds maximum certified	1947
takeoff weight or used exclusively in general aviation.	1948

(50) Sales of full flight simulators that are used for pilot	1949
or flight-crew training, sales of repair or replacement parts or	1950
components, and sales of repair or maintenance services for such	1951
full flight simulators. "Full flight simulator" means a replica of	1952
a specific type, or make, model, and series of aircraft cockpit.	1953
It includes the assemblage of equipment and computer programs	1954
necessary to represent aircraft operations in ground and flight	1955
conditions, a visual system providing an out-of-the-cockpit view,	1956
and a system that provides cues at least equivalent to those of a	1957
three-degree-of-freedom motion system, and has the full range of	1958
capabilities of the systems installed in the device as described	1959
in appendices A and B of part 60 of chapter 1 of title 14 of the	1960
Code of Federal Regulations.	1961

(51) Any transfer or lease of tangible personal property	1962
between the state and JobsOhio in accordance with section 4313.02	1963
of the Revised Code.	1964

(52)(a) Sales to a qualifying corporation.

1965

(b) As used in division (B)(52) of this section:

1966

(i) "Qualifying corporation" means a nonprofit corporation	1967
organized in this state that leases from an eligible county land,	1968
buildings, structures, fixtures, and improvements to the land that	1969
are part of or used in a public recreational facility used by a	1970
major league professional athletic team or a class A to class AAA	1971
minor league affiliate of a major league professional athletic	1972
team for a significant portion of the team's home schedule,	1973
provided the following apply:	1974

(I) The facility is leased from the eligible county pursuant	1975
to a lease that requires substantially all of the revenue from the	1976
operation of the business or activity conducted by the nonprofit	1977
corporation at the facility in excess of operating costs, capital	1978
expenditures, and reserves to be paid to the eligible county at	1979
least once per calendar year.	1980

(II) Upon dissolution and liquidation of the nonprofit	1981
corporation, all of its net assets are distributable to the board	1982
of commissioners of the eligible county from which the corporation	1983
leases the facility.	1984

(ii) "Eligible county" has the same meaning as in section	1985
307.695 of the Revised Code.	1986

(53) Sales to or by a cable service provider, video service	1987
provider, or radio or television broadcast station regulated by	1988
the federal government of cable service or programming, video	1989
service or programming, audio service or programming, or	1990
electronically transferred digital audiovisual or audio work. As	1991
used in division (B)(53) of this section, "cable service" and	1992
"cable service provider" have the same meanings as in section	1993
1332.01 of the Revised Code, and "video service," "video service	1994
provider," and "video programming" have the same meanings as in	1995
section 1332.21 of the Revised Code.	1996

(C) For the purpose of the proper administration of this	1997
chapter, and to prevent the evasion of the tax, it is presumed	1998
that all sales made in this state are subject to the tax until the	1999
contrary is established.	2000

(D) The levy of this tax on retail sales of recreation and	2001
sports club service shall not prevent a municipal corporation from	2002
levying any tax on recreation and sports club dues or on any	2003
income generated by recreation and sports club dues.	2004

(E) The tax collected by the vendor from the consumer under	2005
this chapter is not part of the price, but is a tax collection for	2006
the benefit of the state, and of counties levying an additional	2007
sales tax pursuant to section 5739.021 or 5739.026 of the Revised	2008
Code and of transit authorities levying an additional sales tax	2009
pursuant to section 5739.023 of the Revised Code. Except for the	2010
discount authorized under section 5739.12 of the Revised Code and	2011
the effects of any rounding pursuant to section 5703.055 of the	2012
Revised Code, no person other than the state or such a county or	2013
transit authority shall derive any benefit from the collection or	2014
payment of the tax levied by this section or section 5739.021,	2015
5739.023, or 5739.026 of the Revised Code.	2016

Section 2. That existing sections 5501.44, 5501.70, 5501.71,	2017
5501.73, 5501.78, 5531.11, 5531.12, 5531.13, 5531.14, 5531.15,	2018
5531.16, and 5739.02 of the Revised Code are hereby repealed.	2019

Section 3.  Section 5739.02 of the Revised Code is presented	2020
in this act as a composite of the section as amended by both Am.	2021
Sub. H.B. 51 and Am. Sub. H.B. 59 of the 130th General Assembly.	2022
The General Assembly, applying the principle stated in division	2023
(B) of section 1.52 of the Revised Code that amendments are to be	2024
harmonized if reasonably capable of simultaneous operation, finds	2025
that the composite is the resulting version of the section in	2026
effect prior to the effective date of the section as presented in	2027
this act.	2028