As Reported by the House Finance and Appropriations Committee

130th General Assembly Regular Session 2013-2014

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 

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

(2) The director shall make all decisions related to the	226
reimbursement of a specific private entity and related to the	227
maximum amount of the reimbursement. However, the department shall	228
not reimburse a private entity if that entity enters into the	229
public-private agreement that is the subject of the solicited	230
proposal. The reimbursement of costs under division (G) of this	231
section is exempt from the requirements of Chapter 125. of the	232
Revised Code and sections 127.16 and 127.162 of the Revised Code.	233

(3) If the department, pursuant to division (G)(1) of this	234
section, includes a reimbursement provision in a request for	235
proposals and the department subsequently terminates the	236
solicitation prior to the solicitation expiration date, the	237
department shall prorate the amount of the reimbursement that is	238
to be paid to each private entity participating in the	239
solicitation on the date the department terminates the	240
solicitation. The department shall calculate the proration	241
percentage by determining the number of days from the date the	242
solicitation first was offered until the date the department	243
terminated the solicitation and dividing that number by the number	244
of days of the original solicitation period.	245

(4) Except as otherwise provided in writing by the	246
department, if, pursuant to division (G)(1) of this section, the	247
department includes a reimbursement provision in a request for	248
proposals and subsequently enters into negotiations based on the	249
selection of a desired proposal and the department elects to	250
terminate those negotiations for the convenience of the department	251
and through no fault of the proposer, the proposer is entitled to	252
the full reimbursement amount.	253

Sec. 5501.73.  (A) After selecting a solicited or unsolicited	254
proposal for a public-private initiative, the department of	255
transportation shall enter into a public-private agreement for a	256
transportation facility with the selected private entity or any	257
configuration of private entities. An affected jurisdiction may be	258
a party to a public-private agreement entered into by the	259
department and a selected private entity or combination of private	260
entities.	261

(B) A public-private agreement under this section shall	262
provide for all of the following:	263

(1) Planning, acquisition, financing, development, design,	264
construction, reconstruction, replacement, improvement,	265
maintenance, management, repair, leasing, or operation of a	266
transportation facility;	267

(2) Term of the public-private agreement;

268

(3) Type of property interest, if any, the private entity	269
will have in the transportation facility;	270

(4) A specific plan to ensure proper maintenance of the	271
transportation facility throughout the term of the agreement and a	272
return of the facility to the department, if applicable, in good	273
condition and repair;	274

(5) Whether user fees, administrative fees, or other charges	275
will be collected onfor use of the transportation facility in	276
accordance with sections 5531.11 to 5531.18 of the Revised Code	277
and the basis by which such user fees, administrative fees, or	278
other charges shall be determined and modified;	279

(6) Compliance with applicable federal, state, and local	280
laws;	281

(7) Grounds for termination of the public-private agreement	282
by the department or operator;	283

(8) Disposition of the facility upon completion of the	284
agreement;	285

(9) Procedures for amendment of the agreement.;

286

(10) A contract performance bond in an amount specified by	287
the director of transportation, conditioned upon the private	288
entity performing the work in accordance with the agreed upon	289
terms, within the time prescribed, and in conformance with any	290
other such terms and conditions as are specified by the director;	291

(11) A payment bond in an amount specified by the director,	292
conditioned upon the payment for all labor, work performed, and	293
materials furnished in connection with the agreement and any other	294
such terms and conditions as are specified by the director.	295

(C) A public-private agreement under this section may provide	296
for any of the following:	297

(1) Review and approval by the department of the operator's	298
plans for the development and operation of the transportation	299
facility;	300

(2) Inspection by the department of construction of or	301
improvements to the transportation facility;	302

(3) Maintenance by the operator of a policy of liability	303
insurance or self-insurance;	304

(4) Filing by the operator, on a periodic basis, of	305
appropriate financial statements in a form acceptable to the	306
department;	307

(5) Filing by the operator, on a periodic basis, of traffic	308
reports in a form acceptable to the department;	309

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

310

(7) Apportionment of expenses between the operator and the	311
department;	312

(8) Rights and duties of the operator, the department, and	313
other state and local governmental entities with respect to use of	314
the transportation facility;	315

(9) Rights and remedies available in the event of default or	316
delay;	317

(10) Terms and conditions of indemnification of the operator	318
by the department;	319

(11) Assignment, subcontracting, or other delegation of	320
responsibilities of the operator or the department under the	321
agreement to third parties, including other private entities and	322
other state agencies;	323

(12) Sale or lease to the operator of private property	324
related to the transportation facility;	325

(13) Traffic enforcement and other policing issues, including	326
any reimbursement by the private entity for such services.	327

(D)(1) The director of transportation may include in any	328
public-private agreement under sections 5501.70 to 5501.83 of the	329
Revised Code a provision authorizing a binding dispute resolution	330
method for any controversy subsequently arising out of the	331
contract. The binding dispute resolution method may proceed only	332
upon agreement of all parties to the controversy. If all parties	333
do not agree to proceed to a binding dispute resolution, a party	334
having a claim against the department shall exhaust its	335
administrative remedies specified in the public-private agreement	336
prior to filing any action against the department in the court of	337
claims.	338

No appeal from the determination of a technical expert lies	339
to any court, except that the court of common pleas of Franklin	340
County may issue an order vacating such a determination upon the	341
application of any party to the binding dispute resolution if any	342
of the following applies:	343

(a) The determination was procured by corruption, fraud, or	344
undue means.	345

(b) There was evidence of partiality or corruption on the	346
part of the technical expert.	347

(c) The technical expert was guilty of misconduct in refusing	348
to postpone the hearing, upon sufficient cause shown, or in	349
refusing to hear evidence pertinent and material to the	350
controversy, or of any other misbehavior by which the rights of	351
any party have been prejudiced.	352

(2) As used in this division, "binding dispute resolution"	353
means a binding determination after review by a technical expert	354
of all relevant items, which may include documents, and by	355
interviewing appropriate personnel and visiting the project site	356
involved in the controversy. "Binding dispute resolution" does not	357
involve representation by legal counsel or advocacy by any person	358
on behalf of any party to the controversy.	359

(E) No public-private agreement entered into under this	360
section shall be construed to transfer to a private entity the	361
director's authority to appropriate property under Chapters 163.,	362
5501., and 5519. of the Revised Code.	363

(F) Money collected by the department pursuant to an	364
agreement entered into under this section shall be deposited into	365
the state treasury to the credit of the highway operating fund	366
unless the agreement is related to a toll project under sections	367
5531.11 to 5531.18 of the Revised Code, in which case the money	368
shall be deposited as specified in the agreement.	369

(G) Chapter 5525. of the Revised Code does not apply to	370
public-private agreements under sections 5501.70 to 5501.83 of the	371
Revised Code.	372

Sec. 5501.78.  A transportation facility and any tangible	373
personal property used exclusively with a transportation facility	374
that is owned by the department of transportation and leased,	375
licensed, financed, or otherwise conveyed to an operator, or that	376
is acquired, constructed, or otherwise provided by an operator on	377
behalf of the department, is exempt from all ad valorem property	378
taxes and special assessments levied against property by the state	379
or any political subdivision of the state. Building and	380
construction materials that will be incorporated into a	381
transportation facility pursuant to a public-private agreement are	382
exempt from the taxes imposed under Chapters 5739. and 5741. of	383
the Revised Code.	384

Sec. 5531.11.  As used in sections 5531.11 to 5531.18 of the	385
Revised Code:	386

(A) "Administrative fee" means a fee imposed by a toll	387
project operator for toll collection, processing, and related	388
activities.	389

(B) "Cost" means all costs of constructing, improving,	390
repairing, maintaining, administering, financing, and operating	391
the Ohio transportation system, including all costs payable with	392
respect to permanent improvements as described in division (B) of	393
section 133.15 of the Revised Code.	394

(C) "Electronic-monitoring system" means any form of	395
electronic or other vehicle sensor or identifying device that	396
automatically produces one or more photographs, one or more	397
microphotographs, a videotape, recorded images, or other form of	398
identifying data of each vehicle at the time it is used or	399
operated on a toll project.	400

(D) "Governmental agency" means any state agency, federal	401
agency, political subdivision, or other local, interstate, or	402
regional governmental agency, and any combination of those	403
agencies.	404

(E) "Highway project" means any project intended for the	405
highway purpose of supporting the state highway system. A highway	406
project, whether publicly or privately owned, is a state	407
infrastructure project as defined in section 5531.10 of the	408
Revised Code for all purposes of that section and section 5531.09	409
of the Revised Code and also is a transportation facility as	410
defined in section 5501.01 of the Revised Code.	411

"State highway system" or "system" means all existing and	412
future transportation projects constructed, operated, repaired,	413
maintained, administered, and operated under the jurisdiction of	414
the department of transportation, including toll projects and	415
highway projects.	416

(F) "Motor vehicle certificate of registration issuance	417
prevention order" means, relative to the registered owner of a	418
motor vehicle, an order that prohibits the registrar of motor	419
vehicles and any deputy registrar from doing both of the	420
following:	421

(1) Accepting any application for a new or renewal motor	422
vehicle certificate of registration in the name of the registered	423
owner;	424

(2) Issuing or renewing any motor vehicle certificate of	425
registration for a motor vehicle that utilized a toll project for	426
which the required user fee or associated administrative fee was	427
not paid by the registered owner of that motor vehicle.	428

(G) "Public roads" means all public highways, roads, and	429
streets in the state, whether maintained by a state agency or any	430
other governmental agency.	431

(H) "Public utility facilities" means tracks, pipes, mains,	432
conduits, cables, wires, towers, poles, and other equipment and	433
appliances of any public utility.	434

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

435

(1) Any person or entity identified by the bureau of motor	436
vehicles or any other state motor vehicle bureau, department, or	437
office as the owner of a motor vehicle;	438

(2) The lessee of a motor vehicle pursuant to a lease of six	439
months or longer;	440

(3) The renter of a motor vehicle pursuant to a written	441
rental agreement with a motor vehicle renting dealer.	442

(J) "Revenues" means all nontax revenues coming into the	443
possession of or under the control of the department by virtue of	444
sections 5531.11 to 5531.18 of the Revised Code. "Revenues" does	445
not include proceeds from the sale of obligations but does include	446
tollsuser fees, service revenues, investment income on the Ohio	447
toll fund established in section 5531.14 of the Revised Code,	448
rentals, gifts, and grants.	449

(K) "Service facilities" means service stations, restaurants,	450
and other facilities for food service, roadside parks and rest	451
areas, parking, camping, tenting, rest, and sleeping facilities,	452
hotels or motels, and all similar and other facilities providing	453
services to the traveling public in connection with the use of a	454
toll project and owned, leased, licensed, or operated by the	455
department of transportation.	456

(L) "Service revenues" means those revenues of the department	457
derived from its ownership, leasing, licensing, or operation of	458
service facilities.	459

(M) "State highway system" or "system" means all existing and	460
future transportation projects constructed, operated, repaired,	461
maintained, administered, and operated under the jurisdiction of	462
the department of transportation, including toll projects and	463
highway projects.	464

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

465

(1) Any project that adds new capacity, including	466
construction on existing highways, bridges, or tunnels where	467
construction increases the total number of lanes, including toll	468
and nontoll lanes, and does not decrease the total number of	469
nontoll lanes at each mile."Toll project" also includes new;	470

(2) New interchanges constructed for economic development	471
purposes connecting an interstate highway or a multi-lane, fully	472
controlled-access highway that was not connected previously with	473
other interstates, state highways and local roads, and any new	474
high occupancy lane or new highways connecting an intermodal	475
facility established, constructed, reconstructed, maintained,	476
repaired, administered, operated, or improved, under the	477
jurisdiction of the department of transportation andpursuant;	478

(3) Pursuant to sections 5531.11 to 5531.18 of the Revised	479
Code, at a location or locations determined by the director of	480
transportation, including all bridges, tunnels, overpasses,	481
underpasses, interchanges, entrance plazas, approaches, and those	482
portions of connecting public roads that serve interchanges and	483
are determined by the director to be necessary for the safe	484
merging of traffic between the toll project and those nontolled	485
public roads, toll booths, service facilities, and administration,	486
storage, and other buildings, property, and facilities that the	487
department considers necessary for the operation or policing of	488
the toll project, together with all property and rights that may	489
be acquired by the department for the construction, maintenance,	490
repair, administration, improvement, or operation of the toll	491
project, and includes any sections or extensions of a toll project	492
designated by the department as such for the particular purpose.	493
Nothing in this section shall be construed to permit tolls to be	494
charged on existing nontoll highways;	495

(4) Notwithstanding division (N)(1) of this section, the	496
replacement, improvement, rehabilitation, operation, and	497
maintenance of a bridge or system of bridges at one location that	498
carries two interstate highways over the Ohio river to another	499
state, and the replacement, improvement, rehabilitation,	500
operation, and maintenance of the roadways that provide ingress to	501
and egress from such a bridge or system of bridges, generally	502
following the route of those interstate highways.	503

(O) "Toll project operator" means the department or any	504
agency, political subdivision, authority, or other entity that	505
operates a toll project, including a private entity that operates	506
a toll project pursuant to a public-private agreement authorized	507
by sections 5501.70 to 5501.83 of the Revised Code.	508

(P) "TollsUser fee" means tollsa rate, special fees or	509
permit feestoll, fee, or other charges by the department to the	510
owners, lessors, lessees, operators of motor vehicles, or other	511
users ofcharge imposed by a toll project for the operation or	512
use of or the right to operate onoperator for use of all or part	513
of a transportation facility, including a toll project. "User fee"	514
also includes any such rate, toll, fee, or other charge imposed by	515
a toll project operator pursuant to a public-private agreement	516
authorized by sections 5501.70 to 5501.83 of the Revised Code.	517

Sec. 5531.12.  (A) In order to remove present and anticipated	518
handicaps and potential hazards on the highways in this state, to	519
facilitate vehicular traffic throughout the state, to promote the	520
agricultural, commercial, recreational, tourism, and industrial	521
development of the state, and to provide for the general welfare	522
of its citizens, the director of transportation may approve toll	523
projects. Any revenue derived from toll projects shall be used	524
only for purposes of the toll project, including a toll project or	525
any aspect of a toll project pursuant to a public-private	526
agreement authorized by sections 5501.70 to 5501.83 of the Revised	527
Code, and shall not be expended for any purpose other than as	528
provided in Section 5a of Article XII, Ohio Constitution. The toll	529
projects authorized by sections 5531.11 to 5531.18 of the Revised	530
Code are part of the state highway system.	531

(B) Any toll project shall be developed and submitted for	532
selection in accordance with the policies and procedures of the	533
major new capacity selection process of the transportation review	534
advisory council, created under Chapter 5512. of the Revised Code.	535
Each toll project may be separately designated, by name or number,	536
and may be constructed, improved, or reconstructed as the	537
department of transportation may from time to time determine	538
pursuant to sections 5531.11 to 5531.18 of the Revised Code. A	539
toll project shall be considered a state infrastructure project as	540
defined in section 5531.10 of the Revised Code for all purposes of	541
that section and section 5531.09 of the Revised Code and also is a	542
transportation facility as defined in section 5501.01 of the	543
Revised Code.	544

(C)(1) Nothing in this chapter shall be construed to permit	545
tollsuser fees to be charged on existing nontoll public roads.	546

(2) Division (C)(1) of this section does not apply to a toll	547
project as described in division (N)(4) of section 5531.11 of the	548
Revised Code.	549

Sec. 5531.13.  (A) The director of transportation may acquire	550
or dispose of any public or private property or interests therein	551
that the director determines to be necessary, convenient, or	552
proper for the construction, improvement, repair, maintenance,	553
administration, or operation of toll projects in the same manner	554
as the director may acquire or dispose of such property for	555
transportation facilities or highway purposes, under sections	556
5501.311 to 5501.34 and 5501.45 and Chapter 5519. of the Revised	557
Code.	558

(B) The director may enter into any contracts the director	559
determines to be necessary, convenient, or proper for the	560
construction, improvement, repair, maintenance, administration, or	561
operation of toll projects in the manner provided in Chapter 5525.	562
of the Revised Code or pursuant to a public-private agreement	563
under sections 5501.70 to 5501.83 of the Revised Code.	564

(C) The director may enter into any professional contracts	565
the director determines to be necessary, convenient, or proper for	566
the construction, improvement, repair, maintenance,	567
administration, or operation of toll projects in the manner	568
provided in Chapter 5526. of the Revised Code or pursuant to a	569
public-private agreement under sections 5501.70 to 5501.83 of the	570
Revised Code.	571

(D) TollsUser fees and accounts within the Ohio toll fund	572
established in section 5531.14 of the Revised Code may be used for	573
the acquisition of property under division (A) of this section or	574
pursuant to contracts entered into under division (B) or (C) of	575
this section to the same extent permitted by section 5531.14 of	576
the Revised Code with respect to obligations.	577

Sec. 5531.14.  (A) To the extent permitted by federal law,	578
the director of transportation may fix, revise, charge, and	579
collect tollsuser fees for each toll project, and contract with	580
any person or governmental agency desiring the use of any part	581
thereof, including the right-of-way adjoining the paved portion,	582
for placing thereon telephone, electric light, or power lines,	583
service facilities, or for any other purpose, and fix the terms,	584
conditions, rents, and rates of charge for such use; provided,	585
that no tolluser fee, charge, or rental may be made for placing	586
in, on, along, over, or under the toll project, equipment or	587
public utility facilities that are necessary to serve service	588
facilities or to interconnect any public utility facilities.	589

A toll project operator shall display signs that identify the	590
applicable user fees, including fees for motor vehicles that do	591
not have an active, functioning electronic toll collection device	592
registered for and in use in the vehicle. The toll project	593
operator shall erect or otherwise display signs in advance of the	594
toll project at locations that are of distances that are	595
sufficient to notify motor vehicle operators of the opportunity to	596
exit the street or highway on which they are traveling before the	597
street or highway becomes, becomes part of, or otherwise leads to	598
the toll project and for the use of which user fees apply.	599

(B) In accordance with Chapter 119. of the Revised Code, the	600
director shall establish a plan, schedule, or system of tollsuser	601
fees or charges and shall declare the purpose, amount, and	602
duration of the tollsuser fees or charges. Any proposal to	603
implement a tolluser fee or other charge under this section may	604
include a plan, schedule, or system of tolls or charges that is	605
subject to adjustment by the director within and in accordance	606
with that plan, schedule, or system. As part of the plan,	607
schedule, or system, the director shall develop a written process	608
for setting user fee rates. In developing the process, the	609
director shall seek and consider public comment. In doing so, the	610
director may hold public hearings in various locations around the	611
state.	612

(B) For any toll imposed under this section, the department	613
of transportation may use a system for toll collection that is	614
capable of charging an account holder the appropriate toll or	615
charge by transmission of information from an electronic device on	616
a motor vehicle to the toll lane, which information is used to	617
charge the account holder the appropriate toll or charge.	618

(C) One or more tolls, or a portion of any toll, may be	619
pledged to the repayment of obligations in the bond proceedings	620
for those obligations and shall be a pledged receipt for those	621
obligations to the extent pledged in those bond proceedings.	622

(D) TollsThe director, in accordance with Chapter 119. of	623
the Revised Code, also may adopt such additional rules as the	624
director determines necessary for the establishment, collection,	625
and enforcement of user fees and administrative fees, including	626
the purpose, amount, and duration of the fees.	627

(C) One or more user fees, or a portion of any user fees, may	628
be pledged to the repayment of obligations in the bond proceedings	629
for those obligations and shall be a pledged receipt for those	630
obligations to the extent pledged in those bond proceedings. One	631
or more user fees, or a portion of any user fees, also may be	632
pledged to the repayment of obligations under any public-private	633
agreement or related financing as provided in sections 5501.70 to	634
5501.83 of the Revised Code.	635

(D) User fees shall be so fixed and adjusted by the director	636
as to provide funds at least sufficient with other revenues of the	637
Ohio transportation system, if any, to pay all of the following:	638

(1) Any bonddebt service charges on obligations issued to	639
pay costs of one or more toll projects as such charges become due	640
and payable;	641

(2) Together with any other amounts available for such	642
purpose, any obligations under any public-private agreement	643
entered into in connection with a toll project as such amounts	644
become due and payable;	645

(3) The cost of maintaining, improving, repairing,	646
constructing, financing and operating toll projects within the	647
interstate system or the state highway system and its different	648
parts and sections, and to create and maintain any reserves for	649
those purposes.	650

(E) Except as provided in division (F) of this section, money	651
received from tolls imposed under this sectionuser fees, other	652
than those received pursuant to a public-private agreement, which	653
shall be deposited in accordance with such agreement, shall be	654
deposited to the credit of the Ohio toll fund, which is hereby	655
created in the state treasury. The treasurer of state may	656
establish separate subaccounts within the Ohio toll fund as	657
determined to be necessary or convenient to pay costs of	658
constructing, improving, repairing, maintaining, administering,	659
and operating toll projects within the state highway system. Any	660
remaining money deposited into the Ohio toll fund shall be used at	661
the discretion of the director to support construction,	662
improvement, repair, maintenance, administration, and operation	663
costs for approved toll projects and highway projects within one	664
mile of a toll project. All investment earnings of the fund shall	665
be credited to the fund.	666

(F) The issuing authority shall, by the fifteenth day of July	667
of each fiscal year, shall certify or cause to be certified to the	668
department of transportation and the office of budget and	669
management the total amount of money required during the current	670
fiscal year to meet in full all bonddebt service charges and	671
otherwise comply with the requirements of any applicable bond	672
proceedings and all obligations under any public-private agreement	673
relating to a toll project as provided in sections 5501.70 to	674
5501.83 of the Revised Code. The issuing authority shall make or	675
cause to be made supplemental certifications to the department of	676
transportation and the office of budget and management for each	677
bond service payment date and at such other times during each	678
fiscal year as may be provided in the applicable bond proceedings	679
proceeding or public-private agreement or required by that	680
department or office. Bond service charges, costs of credit	681
enhancement facilities, other financing costs, and any other	682
amounts required under the applicable bond proceedings and all	683
amounts required under any applicable public-private agreement	684
shall be set forth separately in each certification. Money	685
received from tollsuser fees and other pledged receipts shall be	686
deposited to the credit of the bond service fund at such times and	687
in such amounts as are necessary to satisfy all those payment	688
requirements of the applicable bond proceedings. When allor to	689
the credit of any fund established for such purpose under any	690
public-private agreement. At such time that bond service charges	691
on all outstanding bonds issued in connection with any toll	692
project and the interest on the bonds have been paid, or a	693
sufficient amount for the payment of all such bonds and the	694
interest on the bonds to the maturity of the bonds has been set	695
aside in trust for the benefit of the bondholders, as provided in	696
the applicable bond proceedings, and at such time as all amounts	697
due and to become due pursuant to a public-private agreement,	698
which are payable from user fees, have been paid, the project	699
shall be operated, improved, and maintained by the department of	700
transportation as a part of the state highway system and shall be	701
free of tollsuser fees.	702

Sec. 5531.141. (A) The department of transportation may	703
collect a user fee by utilizing a system of collection that is	704
capable of charging an account holder the appropriate user fee by	705
transmission of information from an electronic toll collection	706
device on a motor vehicle. In addition, for any motor vehicle that	707
does not use an electronic toll collection device, the department	708
may utilize an electronic-monitoring system for user fee	709
collection.	710

(B)(1) If a motor vehicle uses a toll project and the user	711
fee is not paid through an electronic toll collection device or	712
otherwise, the toll project operator first shall use the	713
electronic-monitoring system for the toll project to determine if	714
the registered owner of the motor vehicle has established an	715
account for the payment of the user fee. If such an account has	716
been established, the toll project operator shall charge the	717
account holder the appropriate user fee. If the toll project	718
operator cannot locate an established account, or if the toll	719
project operator locates an established account but the account	720
cannot be charged the appropriate user fee, the toll project	721
operator may send by regular first class mail an invoice for the	722
unpaid user fee. The toll project operator shall include with the	723
invoice the information described in section 5531.143 of the	724
Revised Code. The toll project operator shall send the invoice to	725
the registered owner of the motor vehicle as shown in the records	726
of either of the following:	727

(a) The bureau of motor vehicles;

728

(b) The department, division, bureau, office, or other unit	729
of government of any other state or jurisdiction that is	730
functionally equivalent to the bureau of motor vehicles.	731

(2) With respect to any user fee and any associated	732
administrative fee, the toll project operator, in the toll project	733
operator's sole discretion, may determine not to pursue collection	734
of that user fee or administrative fee or to terminate collection	735
measures in relation to that user fee or administrative fee.	736

Sec. 5531.142. (A) A person or entity that receives an	737
invoice under section 5531.141 of the Revised Code or a late	738
notice under division (C) of this section shall do one of the	739
following:	740

(1) Pay the user fee and any administrative fee set forth in	741
the invoice or late notice directly to the toll project operator	742
within thirty-five days after the date of mailing of the invoice	743
or late notice;	744

(2) File with the toll project operator a notice to contest	745
liability for the unpaid user fee within thirty-five days after	746
the date of the mailing of the invoice or late notice by utilizing	747
the form provided with the invoice or late notice under section	748
5531.143 of the Revised Code;	749

(3) If the registered owner is a motor vehicle leasing dealer	750
or a motor vehicle renting dealer, notify the toll project	751
operator within thirty-five days after the date of mailing of the	752
invoice or late notice of the name and address of the person who	753
was the lessee or renter of the motor vehicle at the time the user	754
fee was incurred. A motor vehicle leasing dealer or a motor	755
vehicle renting dealer that receives an invoice or late notice	756
shall not pay a user fee or any administrative fee and	757
subsequently attempt to collect a fee or assess the lessee or	758
renter a charge in excess of the amount actually paid on behalf of	759
the lessee or renter.	760

(B) Upon receipt of the name and address of the lessee or	761
renter of a motor vehicle provided by a motor vehicle leasing	762
dealer or motor vehicle renting dealer under division (A)(3) of	763
this section, the toll project operator shall send an invoice to	764
the lessee or renter of the motor vehicle as described in section	765
5531.141 of the Revised Code. The toll project operator shall send	766
all subsequent late notices for the unpaid user fees to the lessee	767
or renter, and the motor vehicle renting or leasing dealer has no	768
further liability for unpaid user fees or administrative fees	769
under this chapter.	770

(C) If a registered owner fails to pay or contest an invoice	771
within thirty-five days after the date of mailing of the invoice,	772
the toll project operator may send to the registered owner by	773
regular first class mail a late notice containing the information	774
described in section 5531.143 of the Revised Code. The toll	775
project operator may charge an administrative fee for each late	776
notice, the purpose of which is to enable the toll project	777
operator to recover the expenses of collecting the unpaid user	778
fee. The director of transportation shall establish the amount of	779
the administrative fee by rule.	780

Sec. 5531.143. A toll project operator shall include with	781
each invoice and late notice all of the following:	782

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

783

(B) Descriptions and amounts of all user fees and	784
administrative fees assessed;	785

(C) A request for payment within thirty-five days after the	786
date of mailing of such invoice or late notice;	787

(D) A warning of the potential consequences for failing to	788
pay the total amount due as indicated in such invoice or late	789
notice, including additional fees and penalties, potential court	790
summons, and inability to renew motor vehicle registrations;	791

(E) Information for disputing the invoice or late notice and	792
a form that a person may use to file a notice to contest liability	793
for a user fee or administrative fee;	794

(F) Contact information for the customer service center for	795
the applicable toll project; and	796

(G) Information about obtaining an electronic toll collection	797
device and establishing an electronic toll collection account.	798

Sec. 5531.144.  (A) The registered owner of a motor vehicle	799
that utilizes a toll project is liable for payment of the	800
applicable user fee.	801

(B)(1) If the registered owner, in response to an invoice	802
mailed to the registered owner under section 5531.141 of the	803
Revised Code or a late notice mailed under section 5531.142 of the	804
Revised Code, submits a notice to contest liability for the user	805
fee or any administrative fee, the toll project operator shall	806
schedule a hearing at which the registered owner may contest	807
liability for the user fee or administrative fee. The toll project	808
operator shall send written notice by regular first class mail to	809
the registered owner listing the time and date of the hearing. A	810
hearing officer of the toll project operator shall preside over	811
the hearing and shall hold the hearing not later than thirty-five	812
days after the date of mailing of the hearing notice. The hearing	813
officer shall conduct the hearing at a location within the county	814
in which the toll project is located. The registered owner may	815
present evidence at the hearing as to the reasons why the	816
registered owner is not liable for payment of the user fee or	817
administrative fee.	818

At the hearing, the hearing officer shall determine if the	819
registered owner is liable for the payment of any user fee or	820
administrative fee.	821

(2) Upon a finding by the hearing officer that the registered	822
owner is not liable for payment of the user fee or administrative	823
fee, the hearing officer shall enter that finding into the records	824
of the toll project operator and cancel the invoice.	825

(3) If the hearing officer finds that the registered owner is	826
liable for payment of the user fee or any administrative fee, the	827
hearing officer shall enter that finding into the records of the	828
toll project operator. If payment in full is not made upon	829
completion of the hearing, the hearing officer shall notify the	830
registrar of motor vehicles of the hearing officer's decision that	831
the registered owner is liable for payment of the user fee or any	832
administrative fee. The hearing officer also shall include with	833
the notification to the registrar a motor vehicle certificate of	834
registration issuance prevention order. The hearing officer shall	835
give the registered owner a copy of the order. The order remains	836
in effect until the toll project operator notifies the registrar	837
that all unpaid user fees and administrative fees have been paid	838
in full.	839

If the hearing officer finds that the registered owner is	840
liable for payment of the user fee or any administrative fee and	841
the registered owner resides in another state, the hearing officer	842
shall send notice of the hearing officer's decision to the	843
department, division, bureau, office, or other unit of government	844
that is functionally equivalent to the bureau of motor vehicles.	845
The hearing officer shall include with the notice the registration	846
prevention order, which shall have the same effect in another	847
state or jurisdiction as in this state.	848

(4) If the registered owner does not pay all unpaid user fees	849
and administrative fees within thirty-five days after the date of	850
the hearing officer's decision that the registered owner is liable	851
for payment of such fees, and the registered owner does not file	852
an appeal described in division (C) of this section within that	853
same thirty-five-day time period, the toll project operator may	854
file a civil suit against the registered owner in the municipal	855
court or county court having jurisdiction over the location of the	856
toll project as provided in section 5531.146 of the Revised Code.	857

(C)(1) The registered owner may appeal an adverse finding by	858
the hearing officer to the municipal court or county court having	859
jurisdiction over the location of the toll project within	860
thirty-five days after the date of the hearing officer's decision	861
that the registered owner is liable for payment of such fees. If	862
the registered owner fails to file an appeal with the municipal	863
court or county court within that time period, the registered	864
owner is considered to have waived the registered owner's right to	865
appeal the decision of the hearing officer. After that time period	866
has expired, the toll project operator may file a civil suit	867
against the registered owner in the municipal court or county	868
court having jurisdiction over the location of the toll project as	869
provided in section 5531.146 of the Revised Code.	870

Upon the filing of a timely appeal by the registered owner,	871
the clerk of the municipal court or county court shall notify the	872
registrar of the filing of the appeal by the registered owner. The	873
motor vehicle certificate of registration issuance prevention	874
order is automatically stayed pending the results of the appeal in	875
the municipal court or county court.	876

(2) At the appeal hearing, the municipal court or county	877
court shall determine whether the registered owner is liable for	878
the payment of any user fee or administrative fee. If the court	879
finds that the registered owner is not liable for payment of the	880
user fee or administrative fee, the court shall issue a ruling to	881
that effect and cancel the invoice. The toll project operator	882
immediately shall inform the registrar of the ruling and shall	883
direct the registrar to cancel the motor vehicle certificate of	884
registration issuance prevention order issued under division	885
(B)(3) of this section.	886

If the court finds that the registered owner is liable for	887
payment of the user fee or any administrative fee, the court shall	888
issue a ruling to that effect. If the court issues such a ruling	889
and payment in full is not made to the toll project operator upon	890
completion of the appeal hearing, the toll project operator shall	891
inform the registrar of motor vehicles of the ruling and the	892
failure by the registered owner to make payment in full. In that	893
circumstance, the stay of the motor vehicle certificate of	894
registration issuance prevention order described in division	895
(C)(1) of this section terminates and the order becomes effective.	896
In addition, if the registered owner fails to pay in full the user	897
fee and any administrative fee within thirty-five days after the	898
date the court issues the ruling, the toll project operator may	899
file a civil suit against the registered owner in the municipal	900
court or county court having jurisdiction over the location of the	901
toll project as provided in section 5531.146 of the Revised Code.	902

If, upon completion of the appeal hearing, the registered	903
owner makes payment in full to the toll project operator of all	904
user fees and administrative fees that the court ruled the	905
registered owner was liable for payment, the toll project operator	906
shall inform the registrar of motor vehicles of the ruling and the	907
payment in full by the registered owner and direct the registrar	908
to cancel the motor vehicle certificate of registration issuance	909
prevention order.	910

(D) If the registered owner fails to pay an invoice and any	911
administrative fee and fails to submit a notice to contest	912
liability for any of those fees within thirty-five days after the	913
date of mailing of the invoice, the toll project operator may send	914
a late notice to the registered owner as provided in division (C)	915
of section 5531.142 of the Revised Code. If, in response to the	916
late notice, the registered owner submits a notice to contest	917
liability for the user fee and any administrative fee within	918
thirty-five days after the date of mailing of the late notice, the	919
toll project operator shall schedule and hold a hearing as	920
described in division (B)(1) of this section. Divisions (B)(2),	921
(3), and (4) and (C)(1) and (2) of this section apply to such a	922
hearing.	923

Sec. 5531.145. (A) If the toll project operator sends a late	924
notice to the registered owner and the registered owner, within	925
thirty-five days after the date of mailing of the late notice,	926
fails to pay the user fee and any administrative fee contained in	927
the late notice and fails to submit a notice to contest liability	928
for any of those fees, the toll project operator may do either of	929
the following:	930

(1) Issue a motor vehicle certificate of registration	931
issuance prevention order to the registrar of motor vehicles and	932
send a copy of the order to the registered owner. If the	933
registered owner resides in another state or jurisdiction, the	934
toll project operator shall send the order to the department,	935
division, bureau, office, or other unit of government that is	936
functionally equivalent to the bureau of motor vehicles. The order	937
shall have the same effect in another state or jurisdiction as in	938
this state.	939

(2) File a civil suit against the registered owner in the	940
municipal court or county court having jurisdiction over the	941
location of the toll project as provided in section 5531.146 of	942
the Revised Code.	943

(B) If the toll project operator sends a motor vehicle	944
certificate of registration issuance prevention order to the	945
registrar under division (A)(1) of this section, the registered	946
owner may file a request for a hearing in the municipal court or	947
county having jurisdiction over the location of the toll project	948
within thirty-five days after the date the toll project operator	949
sends the order to the registrar. The order shall remain in effect	950
pending the results of the hearing in the municipal court or	951
county court. If the registered owner fails to file an appeal with	952
the municipal court or county court within that thirty-five-day	953
period, the registered owner is considered to have waived the	954
registered owner's right to appeal the issuance of the motor	955
vehicle certificate of registration issuance prevention order. The	956
toll project operator may file a civil suit against the registered	957
owner in the municipal court or county court having jurisdiction	958
over the location of the toll project as provided in section	959
5531.146 of the Revised Code.	960

(C)(1) If an appeal hearing is requested under division (B)	961
of this section, the municipal court or county court shall	962
determine whether the registered owner is liable for the payment	963
of any user fee or administrative fee and whether the issuance by	964
the toll project operator of the motor vehicle certificate of	965
registration issuance prevention order was valid. If the court	966
finds that the registered owner is not liable for payment of the	967
user fee or administrative fee, the court shall issue a ruling to	968
that effect and dismiss the late notice. The toll project operator	969
immediately shall inform the registrar of the ruling and shall	970
direct the registrar to cancel the motor vehicle certificate of	971
registration issuance prevention order issued under division	972
(A)(1) of this section.	973

(2) If the court finds that the registered owner is liable	974
for payment of the user fee or any administrative fee and that the	975
issuance by the toll project operator of the motor vehicle	976
certificate of registration issuance prevention order was valid,	977
the court shall issue a ruling to that effect. If the court issues	978
such a ruling and payment in full is not made to the toll project	979
operator upon completion of the appeal hearing, the toll project	980
operator shall inform the registrar of motor vehicles of the	981
ruling and the failure by the registered owner to make payment in	982
full, and the motor vehicle certificate of registration issuance	983
prevention order issued under division (A)(1) of this section	984
remains in effect.	985

(3) If the court finds that the registered owner is liable	986
for payment of the user fee or any administrative fee but the	987
issuance by the toll project operator of the motor vehicle	988
certificate of registration issuance prevention order was not	989
valid, the court shall issue a ruling to that effect. If the court	990
issues such a ruling, the toll project operator shall inform the	991
registrar of the ruling and direct the registrar to cancel the	992
motor vehicle certificate of registration issuance prevention	993
order. The registered owner remains liable for payment of the user	994
fee or any administrative fee. The toll project operator may	995
reissue the motor vehicle certificate of registration issuance	996
prevention order. If the toll project operator reissues the order,	997
the registered owner may appeal the order as provided in division	998
(B) of this section.	999

(4) If, upon completion of the appeal hearing, the registered	1000
owner pays in full to the toll project operator all user fees and	1001
administrative fees for which the court ruled the registered owner	1002
was liable, the toll project operator shall inform the registrar	1003
of the ruling and the payment in full by the registered owner. The	1004
toll project operator also shall direct the registrar to cancel	1005
the motor vehicle certificate of registration issuance prevention	1006
order.	1007

(5) If the court rules under division (C)(2) or (3) of this	1008
section that the registered owner is liable for payment of the	1009
user fee or any administrative fee, and the registered owner does	1010
not pay all such fees within thirty-five days after the court	1011
issues the ruling, the toll project operator may file a civil suit	1012
against the registered owner in the municipal court or county	1013
court having jurisdiction over the location of the toll project as	1014
provided in section 5531.146 of the Revised Code.	1015

(D) At any time after a toll project operator issues an order	1016
under division (A)(1) of this section, the registered owner may	1017
pay all user fees and administrative fees owed to the toll project	1018
operator. If such payment is made, the toll project operator shall	1019
inform the registrar of the payment and shall direct the registrar	1020
to cancel the motor vehicle certificate of registration prevention	1021
order.	1022

Sec. 5531.146.  (A)(1) As provided in sections 5531.144 and	1023
5531.145 of the Revised Code, a toll project operator may file a	1024
civil suit against a registered owner in the municipal court or	1025
county court having jurisdiction over the location of the toll	1026
project. The toll project operator also shall file all related	1027
documentation and information described in section 5531.143 of the	1028
Revised Code with the clerk of the municipal court or county	1029
court.	1030

Except as otherwise provided in division (A)(2) of this	1031
section, the toll project operator shall not file such a suit	1032
earlier than thirty-five days after the date of mailing of a late	1033
notice to the registered owner.	1034

(2) In a circumstance in which a registered owner is liable	1035
for multiple user fees and any associated administrative fees	1036
involving one or more motor vehicles, the toll project operator	1037
may file a civil suit addressing all such user fees and	1038
administrative fees; provided, no such suit shall include fees	1039
incurred more than one hundred twenty-five days prior to the date	1040
of filing of such suit.	1041

(3) The clerk of the municipal court or county court shall	1042
execute a summons regarding a suit filed under division (A)(1) of	1043
this section by sending a copy of the summons in accordance with	1044
the rules of civil procedure to the address of the registered	1045
owner of the vehicle as shown in the records of the bureau of	1046
motor vehicles, as identified and provided by a motor vehicle	1047
leasing dealer or motor vehicle renting dealer, or as shown in the	1048
records of the department, division, bureau, office, or other unit	1049
of government of any other state or jurisdiction that is	1050
functionally equivalent to the bureau of motor vehicles. The	1051
issuance of such a summons constitutes sufficient notice to the	1052
registered owner.	1053

The summons shall compel the appearance of the registered	1054
owner to appear in the municipal court or county court, and shall	1055
include notice of the time and place of the trial as well as the	1056
potential civil penalty and any associated costs. The summons also	1057
shall include a statement that the registered owner's motor	1058
vehicle utilized a toll project and therefore the registered owner	1059
incurred liability for payment of the applicable user fee as	1060
provided in division (A) of section 5531.144 of the Revised Code	1061
and also shall list the Revised Code citation for that section.	1062
The summons constitutes sufficient notice to the registered owner	1063
that the vehicle was used on a toll project and, as a result, the	1064
registered owner is liable for payment of the user fee.	1065

(B) Proof that a motor vehicle utilized a toll project and	1066
therefore the registered owner of the motor vehicle is liable for	1067
payment of the applicable user fee shall be evidenced by either or	1068
both of the following:	1069

(1) Information and documentation obtained from an	1070
electronic-monitoring system or electronic toll collection system;	1071

(2) A certificate confirming the identification of the	1072
vehicle issued by a toll project operator that is based on an	1073
inspection of photographs, microphotographs, videotapes, other	1074
recorded images or identifying data produced by an	1075
electronic-monitoring system, or through electronic data collected	1076
by an electronic toll collection system.	1077

The certificate and the documentation attached thereto are	1078
prima facie evidence of the facts contained therein. The court	1079
shall ensure that the certificate and any photographs,	1080
microphotographs, videotapes, or other recorded images or	1081
electronic data evidencing liability for payment of the applicable	1082
user fee are available for inspection in any proceeding to	1083
adjudicate the liability for payment of the user fee.	1084

(C)(1) A registered owner is not liable for a user fee and it	1085
is a complete defense to a cause of action asserting such	1086
liability if within thirty-five days after the mailing of the	1087
invoice, late notice, or a summons, the registered owner of the	1088
motor vehicle produces for the toll project operator or the court	1089
a certified copy of a report of a law enforcement agency showing	1090
both of the following:	1091

(a) The motor vehicle had been reported stolen prior to the	1092
time that the motor vehicle utilized the toll project.	1093

(b) The motor vehicle had remained stolen at the time of the	1094
alleged violation.	1095

(2) The court shall dismiss the case against a registered	1096
owner when divisions (C)(1)(a) and (b) apply.	1097

(D) The toll project operator may offer to the registered	1098
owner the option to pay the unpaid user fee and any administrative	1099
fee, as specified in the summons, plus a reduced civil penalty,	1100
provided that the registered owner actually pays to the toll	1101
project operator the entire amount so calculated not less than	1102
fourteen days prior to the scheduled trial date. The toll project	1103
operator shall establish a schedule for reduced civil penalties	1104
that are offered to registered owners pursuant to this division,	1105
and the toll project operator shall adhere to the schedule when	1106
making such offers. The toll project operator may revise the	1107
schedule from time to time as the toll project operator determines	1108
necessary.	1109

If the registered owner accepts the offer and the toll	1110
project operator receives the entire amount not less than fourteen	1111
days prior to the scheduled trial date, the toll project operator	1112
shall move the court, not less than five business days prior to	1113
the trial date, to dismiss the summons issued to the registered	1114
owner. Upon such a motion, the court shall dismiss the summons and	1115
dismiss the case.	1116

(E)(1) Upon a finding by the municipal court or county court	1117
that the registered owner is liable for payment of the user fee as	1118
provided in division (A) of section 5531.144 of the Revised Code,	1119
the court shall order the registered owner to pay all applicable	1120
court costs, user fees due, and administrative fees. The court	1121
also shall impose a civil penalty upon the registered owner, as	1122
follows:	1123

(a) For a first instance, as shown in the records of the toll	1124
project operator, in which the registered owner was liable for	1125
payment of a user fee and the registered owner did not pay the	1126
user fee and did not submit a timely notice to contest the user	1127
fee and the toll project operator sent both an invoice and a late	1128
notice to the registered owner, seventy-five dollars;	1129

(b) For a second instance as described in division (E)(1)(a)	1130
of this section within one year of a first such instance, one	1131
hundred fifty dollars;	1132

(c) For a third instance as described in division (E)(1)(a)	1133
of this section within two years of a second such instance, two	1134
hundred fifty dollars;	1135

(d) For a fourth or subsequent instance as described in	1136
division (E)(1)(a) of this section within three years of a third	1137
such instance, five hundred dollars.	1138

(2) The clerk of the municipal court or county court shall	1139
pay all user fees, administrative fees, and penalties the court	1140
assesses and collects under this section to the department of	1141
transportation for deposit into the state treasury to the credit	1142
of the highway operating fund or for payment by the department in	1143
accordance with a public-private agreement pursuant to sections	1144
5501.70 to 5501.83 of the Revised Code.	1145

(F)(1) Upon a finding by a court that the registered owner is	1146
liable for payment of a user fee as provided in division (A) of	1147
section 5531.144 of the Revised Code, the court shall issue a	1148
motor vehicle certificate of registration issuance prevention	1149
order. The order shall remain in effect until the court has	1150
notified the registrar that all unpaid user fees, administrative	1151
fees, and civil penalties have been paid in full and the court has	1152
issued a new order rescinding its previous order. The registrar	1153
and all deputy registrars shall comply with the order.	1154

(2) If the registered owner resides in another state or	1155
jurisdiction, the court shall issue a motor vehicle certificate of	1156
registration issuance prevention order and send a copy of the	1157
order to the department, division, bureau, office, or other unit	1158
of government of another state or jurisdiction that is	1159
functionally equivalent to the bureau of motor vehicles for	1160
enforcement in that other state or jurisdiction. The order shall	1161
have the same effect in another state or jurisdiction as in this	1162
state.	1163

(G)(1) A civil penalty imposed pursuant to this section shall	1164
not be made part of the driving record of the person upon whom	1165
such civil penalty is imposed, nor shall it be considered in any	1166
manner for insurance purposes in the provision of motor vehicle	1167
insurance coverage.	1168

(2) No person shall be subject to both this section and to	1169
criminal prosecution under any provision of the Revised Code or	1170
any rule adopted thereunder for nonpayment of user fees or related	1171
administrative fees.	1172

Sec. 5531.147. A toll project operator shall not initiate	1173
collection procedures that are regulated by federal law against a	1174
registered owner in any of the following circumstances:	1175

(A) During the thirty-five-day period after the date of	1176
mailing of an invoice or a late notice to the registered owner;	1177

(B) The registered owner has timely submitted a notice to	1178
contest liability for a user fee or any administrative fee to the	1179
toll project operator. The toll project operator may initiate	1180
collection procedures that are regulated by federal law against	1181
such a registered owner if, at the hearing conducted by the	1182
hearing officer described in section 5533.144 of the Revised Code,	1183
the hearing officer finds that the registered owner is liable for	1184
payment of the user fee or administrative fee at issue and the	1185
registered owner does not pay the fee at issue in full within	1186
thirty-five days after the hearing officer makes the finding.	1187

(C) The registered owner has filed a request for an appeal	1188
hearing with the municipal court or county court having	1189
jurisdiction over the location of the toll project. The toll	1190
project operator may initiate collection procedures that are	1191
regulated by federal law against such a registered owner if, at	1192
the appeal hearing conducted by the municipal court or county	1193
court described in section 5533.144 of the Revised Code, the court	1194
finds that the registered owner is liable for payment of the user	1195
fee or administrative fee at issue and the registered owner does	1196
not pay the fee at issue in full within thirty-five days after the	1197
court issues a ruling to that effect.	1198

(D) The toll project operator has filed a civil suit against	1199
the registered owner in the municipal court or county court having	1200
jurisdiction over the location of the toll project.	1201

Sec. 5531.148. (A) A toll project operator may enter into an	1202
agreement with the bureau of motor vehicles and the department,	1203
division, bureau, office, or other unit of government of any other	1204
state or jurisdiction that is functionally equivalent to the	1205
bureau of motor vehicles to obtain motor vehicle owner and	1206
registration information that is necessary to conduct electronic	1207
toll collection and electronic monitoring.	1208

(B)(1) A toll project operator shall ensure that information	1209
collected by an electronic toll collection device, an	1210
electronic-monitoring system in conjunction with an electronic	1211
toll collection system, or under division (A) of this section is	1212
limited solely to that information that is necessary for the	1213
collection of unpaid user fees and administrative fees; necessary	1214
to establish liability of the registered owner of a motor vehicle	1215
for payment of a user fee as provided in division (A) of section	1216
5531.144 of the Revised Code; or necessary in any proceeding to	1217
establish or confirm such liability.	1218

(2) A toll project operator shall ensure that all images or	1219
other data collected by an electronic toll collection device, an	1220
electronic-monitoring system, or under division (A) of this	1221
section are:	1222

(a) Maintained in a protected database with security that is	1223
at least comparable to the security used for databases operated by	1224
the department of transportation;	1225

(b) Used solely for the collection of unpaid user fees and	1226
administrative fees.	1227

(3) All of the following apply to the images and other data	1228
described in division (B)(2) of this section:	1229

(a) The images and other data are not public records under	1230
section 149.43 of the Revised Code.	1231

(b) A toll project operator or any other person shall not	1232
sell or use the images and data for sales, solicitation, or	1233
marketing purposes. Division (B)(3)(b) of this section does not	1234
prohibit the department of transportation or the toll project	1235
operator from using the images and data to facilitate collection	1236
or payment of user fees and administrative fees.	1237

(c) A toll project operator or any other person shall not	1238
disclose the images and data to any other entity except to a	1239
registered owner who contests liability for and challenges the	1240
imposition of a user fee or administrative fee; or except as may	1241
be necessary for the collection of unpaid user fees or	1242
administrative fees.	1243

(d) The images and data shall not be used in any court in a	1244
pending action or proceeding except upon an order from a court of	1245
competent jurisdiction or unless the action or proceeding relates	1246
to the liability of the registered owner of a motor vehicle for	1247
payment of a user fee as provided in division (A) of section	1248
5531.144 of the Revised Code.	1249

(4)(a) Except as otherwise provided in this section, a toll	1250
project operator shall not retain any images or other data	1251
collected by an electronic toll collection device, an	1252
electronic-monitoring system, or under division (A) of this	1253
section and shall purge, write over, or otherwise eliminate, from	1254
existence the images or other data not later than one hundred	1255
eighty days after the collection of any unpaid user fees or	1256
administrative fees. Upon request from the director of	1257
transportation, any entity operating an electronic toll collection	1258
system or electronic-monitoring system in conjunction with an	1259
electronic toll collection system shall certify compliance with	1260
this section and, upon request, shall make all records pertaining	1261
to such system available for inspection and audit by the director	1262
or the director's designee.	1263

(b) No entity operating an electronic toll collection system	1264
or electronic-monitoring system in conjunction with an electronic	1265
toll collection system shall fail to certify compliance with this	1266
section or fail, upon request, to make all records pertaining to	1267
such system available for inspection and audit by the director or	1268
the director's designee.	1269

(5) Whoever violates division (B)(4)(b) of this section is	1270
guilty of a minor misdemeanor on a first offense and a misdemeanor	1271
of the fourth degree on each subsequent offense.	1272

Sec. 5531.149. (A) A toll project operator shall compensate	1273
the bureau of motor vehicles for its actions in enforcing sections	1274
5531.11 to 5531.18 of the Revised Code with respect to the	1275
registered owner of a motor vehicle that is titled or registered	1276
in this state. The toll project operator shall provide such	1277
compensation by collecting and paying to the bureau, on a monthly	1278
basis, an administrative fee of five dollars for each certificate	1279
of registration issuance prevention order sent to and processed by	1280
the bureau under sections 5531.11 to 5531.18 of the Revised Code.	1281
The bureau shall deposit all money it collects under this division	1282
in the state treasury to the credit of the state bureau of motor	1283
vehicles fund created in section 4501.25 of the Revised Code.	1284

(B) The director of transportation may enter into an	1285
agreement with the department, division, bureau, office, or other	1286
unit of government of any other state or jurisdiction that is	1287
functionally equivalent to the department of transportation or the	1288
bureau of motor vehicles for the purpose of enforcing sections	1289
5531.11 to 5531.18 of the Revised Code with respect to the	1290
registered owner of a motor vehicle that is titled or registered	1291
in such other state or jurisdiction and utilizes a toll project.	1292
The agreement may provide for the denial in such other state or	1293
jurisdiction of the issuance of a new or renewal motor vehicle	1294
certificate of registration in the name of that person and the	1295
denial of any motor vehicle certificate of registration for the	1296
motor vehicle that utilized a toll project for which the required	1297
user fee or associated administrative fee was not paid by the	1298
registered owner.	1299

Sec. 5531.15.  (A) The director of transportation, in	1300
accordance with Chapter 119. of the Revised Code, may adopt such	1301
rules as the director considers advisable for the control and	1302
regulation of traffic on any toll project, for the protection and	1303
preservation of property under the jurisdiction and control of the	1304
department of transportation, for the maintenance and preservation	1305
of good order within the property under its control, and for the	1306
purpose of establishing owner or operator liability for failure to	1307
comply with toll collection rules.	1308

(B) The rules shall provide that public police officersall	1309
of the following persons shall be afforded ready access, while in	1310
the performance of their official duties, to all property under	1311
the jurisdiction of the department of transportation and without	1312
the payment of tollsany user fee:	1313

(1) Public police officers;

1314

(2) Operators of municipal, township, county, and state	1315
maintenance vehicles;	1316

(3) Operators of United States military vehicles traveling in	1317
a convoy;	1318

(4) Operators of official emergency response vehicles.

1319

(C) No person shall violate any such rules of the department	1320
of transportation.	1321

(D)(1) All fines collected for the violation of applicable	1322
laws of the state and the rules of the department of	1323
transportation or money arising from bonds forfeited for such	1324
violation shall be disposed of in accordance with section 5503.04	1325
of the Revised Code.	1326

(2) All fees or charges assessed by the department of	1327
transportation in accordance with this section against an owner or	1328
operator of a vehicle as a civil violation for failure to comply	1329
with toll collection rules shall be revenues of the department.	1330

Sec. 5531.16.  (A) Each toll project shall be maintained and	1331
kept in good condition and repair by the department of	1332
transportation or in accordance with the terms of a public-private	1333
agreement pursuant to sections 5501.70 to 5501.83 of the Revised	1334
Code. Toll projects shall be operated by toll collectors and other	1335
employees and agents that the department employs or contracts for.	1336
Toll projects shall be policed by the state highway patrol in	1337
accordance with section 5503.02 of the Revised Code; provided,	1338
that the state highway patrol also shall enforce all rules of the	1339
department adopted under division (A) of section 5531.15 of the	1340
Revised Code that relate to the operation and use of vehicles on a	1341
toll project and that are punishable under division (A) of section	1342
5531.99 of the Revised Code.	1343

(B) An action for damages against the state for any public or	1344
private property damaged or destroyed in carrying out the powers	1345
granted by sections 5531.11 to 5531.18 of the Revised Code shall	1346
be filed in the court of claims pursuant to Chapter 2743. of the	1347
Revised Code.	1348

(C) All governmental agencies may lease, lend, grant, or	1349
convey to the department of transportation at its request, upon	1350
terms that the proper authorities of the governmental agencies	1351
consider reasonable and fair and without the necessity for an	1352
advertisement, order of court, or other action or formality, other	1353
than the regular and formal action of the authorities concerned,	1354
any property that is necessary or convenient to the effectuation	1355
of the purposes of sections 5531.11 to 5531.18 of the Revised	1356
Code, including public roads and other property already devoted to	1357
public use.	1358

(D) Each bridge constituting part of a toll project shall be	1359
considered a bridge on the state highway system for purposes of	1360
sections 5501.47 and 5501.49 of the Revised Code.	1361

(E) In accordance with Chapter 5501. of the Revised Code, the	1362
department of transportation shall make an annual report of its	1363
toll project activities for the preceding calendar year to the	1364
governor and the general assembly.	1365

Sec. 5739.02.  For the purpose of providing revenue with	1366
which to meet the needs of the state, for the use of the general	1367
revenue fund of the state, for the purpose of securing a thorough	1368
and efficient system of common schools throughout the state, for	1369
the purpose of affording revenues, in addition to those from	1370
general property taxes, permitted under constitutional	1371
limitations, and from other sources, for the support of local	1372
governmental functions, and for the purpose of reimbursing the	1373
state for the expense of administering this chapter, an excise tax	1374
is hereby levied on each retail sale made in this state.	1375

(A)(1) The tax shall be collected as provided in section	1376
5739.025 of the Revised Code. The rate of the tax shall be five	1377
and three-fourths per cent. The tax applies and is collectible	1378
when the sale is made, regardless of the time when the price is	1379
paid or delivered.	1380

(2) In the case of the lease or rental, with a fixed term of	1381
more than thirty days or an indefinite term with a minimum period	1382
of more than thirty days, of any motor vehicles designed by the	1383
manufacturer to carry a load of not more than one ton, watercraft,	1384
outboard motor, or aircraft, or of any tangible personal property,	1385
other than motor vehicles designed by the manufacturer to carry a	1386
load of more than one ton, to be used by the lessee or renter	1387
primarily for business purposes, the tax shall be collected by the	1388
vendor at the time the lease or rental is consummated and shall be	1389
calculated by the vendor on the basis of the total amount to be	1390
paid by the lessee or renter under the lease agreement. If the	1391
total amount of the consideration for the lease or rental includes	1392
amounts that are not calculated at the time the lease or rental is	1393
executed, the tax shall be calculated and collected by the vendor	1394
at the time such amounts are billed to the lessee or renter. In	1395
the case of an open-end lease or rental, the tax shall be	1396
calculated by the vendor on the basis of the total amount to be	1397
paid during the initial fixed term of the lease or rental, and for	1398
each subsequent renewal period as it comes due. As used in this	1399
division, "motor vehicle" has the same meaning as in section	1400
4501.01 of the Revised Code, and "watercraft" includes an outdrive	1401
unit attached to the watercraft.	1402

A lease with a renewal clause and a termination penalty or	1403
similar provision that applies if the renewal clause is not	1404
exercised is presumed to be a sham transaction. In such a case,	1405
the tax shall be calculated and paid on the basis of the entire	1406
length of the lease period, including any renewal periods, until	1407
the termination penalty or similar provision no longer applies.	1408
The taxpayer shall bear the burden, by a preponderance of the	1409
evidence, that the transaction or series of transactions is not a	1410
sham transaction.	1411

(3) Except as provided in division (A)(2) of this section, in	1412
the case of a sale, the price of which consists in whole or in	1413
part of the lease or rental of tangible personal property, the tax	1414
shall be measured by the installments of that lease or rental.	1415

(4) In the case of a sale of a physical fitness facility	1416
service or recreation and sports club service, the price of which	1417
consists in whole or in part of a membership for the receipt of	1418
the benefit of the service, the tax applicable to the sale shall	1419
be measured by the installments thereof.	1420

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

1421

(1) Sales to the state or any of its political subdivisions,	1422
or to any other state or its political subdivisions if the laws of	1423
that state exempt from taxation sales made to this state and its	1424
political subdivisions;	1425

(2) Sales of food for human consumption off the premises	1426
where sold;	1427

(3) Sales of food sold to students only in a cafeteria,	1428
dormitory, fraternity, or sorority maintained in a private,	1429
public, or parochial school, college, or university;	1430

(4) Sales of newspapers and sales or transfers of magazines	1431
distributed as controlled circulation publications;	1432

(5) The furnishing, preparing, or serving of meals without	1433
charge by an employer to an employee provided the employer records	1434
the meals as part compensation for services performed or work	1435
done;	1436

(6) Sales of motor fuel upon receipt, use, distribution, or	1437
sale of which in this state a tax is imposed by the law of this	1438
state, but this exemption shall not apply to the sale of motor	1439
fuel on which a refund of the tax is allowable under division (A)	1440
of section 5735.14 of the Revised Code; and the tax commissioner	1441
may deduct the amount of tax levied by this section applicable to	1442
the price of motor fuel when granting a refund of motor fuel tax	1443
pursuant to division (A) of section 5735.14 of the Revised Code	1444
and shall cause the amount deducted to be paid into the general	1445
revenue fund of this state;	1446

(7) Sales of natural gas by a natural gas company, of water	1447
by a water-works company, or of steam by a heating company, if in	1448
each case the thing sold is delivered to consumers through pipes	1449
or conduits, and all sales of communications services by a	1450
telegraph company, all terms as defined in section 5727.01 of the	1451
Revised Code, and sales of electricity delivered through wires;	1452

(8) Casual sales by a person, or auctioneer employed directly	1453
by the person to conduct such sales, except as to such sales of	1454
motor vehicles, watercraft or outboard motors required to be	1455
titled under section 1548.06 of the Revised Code, watercraft	1456
documented with the United States coast guard, snowmobiles, and	1457
all-purpose vehicles as defined in section 4519.01 of the Revised	1458
Code;	1459

(9)(a) Sales of services or tangible personal property, other	1460
than motor vehicles, mobile homes, and manufactured homes, by	1461
churches, organizations exempt from taxation under section	1462
501(c)(3) of the Internal Revenue Code of 1986, or nonprofit	1463
organizations operated exclusively for charitable purposes as	1464
defined in division (B)(12) of this section, provided that the	1465
number of days on which such tangible personal property or	1466
services, other than items never subject to the tax, are sold does	1467
not exceed six in any calendar year, except as otherwise provided	1468
in division (B)(9)(b) of this section. If the number of days on	1469
which such sales are made exceeds six in any calendar year, the	1470
church or organization shall be considered to be engaged in	1471
business and all subsequent sales by it shall be subject to the	1472
tax. In counting the number of days, all sales by groups within a	1473
church or within an organization shall be considered to be sales	1474
of that church or organization.	1475

(b) The limitation on the number of days on which tax-exempt	1476
sales may be made by a church or organization under division	1477
(B)(9)(a) of this section does not apply to sales made by student	1478
clubs and other groups of students of a primary or secondary	1479
school, or a parent-teacher association, booster group, or similar	1480
organization that raises money to support or fund curricular or	1481
extracurricular activities of a primary or secondary school.	1482

(c) Divisions (B)(9)(a) and (b) of this section do not apply	1483
to sales by a noncommercial educational radio or television	1484
broadcasting station.	1485

(10) Sales not within the taxing power of this state under	1486
the Constitution or laws of the United States or the Constitution	1487
of this state;	1488

(11) Except for transactions that are sales under division	1489
(B)(3)(r) of section 5739.01 of the Revised Code, the	1490
transportation of persons or property, unless the transportation	1491
is by a private investigation and security service;	1492

(12) Sales of tangible personal property or services to	1493
churches, to organizations exempt from taxation under section	1494
501(c)(3) of the Internal Revenue Code of 1986, and to any other	1495
nonprofit organizations operated exclusively for charitable	1496
purposes in this state, no part of the net income of which inures	1497
to the benefit of any private shareholder or individual, and no	1498
substantial part of the activities of which consists of carrying	1499
on propaganda or otherwise attempting to influence legislation;	1500
sales to offices administering one or more homes for the aged or	1501
one or more hospital facilities exempt under section 140.08 of the	1502
Revised Code; and sales to organizations described in division (D)	1503
of section 5709.12 of the Revised Code.	1504

"Charitable purposes" means the relief of poverty; the	1505
improvement of health through the alleviation of illness, disease,	1506
or injury; the operation of an organization exclusively for the	1507
provision of professional, laundry, printing, and purchasing	1508
services to hospitals or charitable institutions; the operation of	1509
a home for the aged, as defined in section 5701.13 of the Revised	1510
Code; the operation of a radio or television broadcasting station	1511
that is licensed by the federal communications commission as a	1512
noncommercial educational radio or television station; the	1513
operation of a nonprofit animal adoption service or a county	1514
humane society; the promotion of education by an institution of	1515
learning that maintains a faculty of qualified instructors,	1516
teaches regular continuous courses of study, and confers a	1517
recognized diploma upon completion of a specific curriculum; the	1518
operation of a parent-teacher association, booster group, or	1519
similar organization primarily engaged in the promotion and	1520
support of the curricular or extracurricular activities of a	1521
primary or secondary school; the operation of a community or area	1522
center in which presentations in music, dramatics, the arts, and	1523
related fields are made in order to foster public interest and	1524
education therein; the production of performances in music,	1525
dramatics, and the arts; or the promotion of education by an	1526
organization engaged in carrying on research in, or the	1527
dissemination of, scientific and technological knowledge and	1528
information primarily for the public.	1529

Nothing in this division shall be deemed to exempt sales to	1530
any organization for use in the operation or carrying on of a	1531
trade or business, or sales to a home for the aged for use in the	1532
operation of independent living facilities as defined in division	1533
(A) of section 5709.12 of the Revised Code.	1534

(13) Building and construction materials and services sold to	1535
construction contractors for incorporation into a structure or	1536
improvement to real property under a construction contract with	1537
this state or a political subdivision of this state, or with the	1538
United States government or any of its agencies; building and	1539
construction materials and services sold to construction	1540
contractors for incorporation into a structure or improvement to	1541
real property that are accepted for ownership by this state or any	1542
of its political subdivisions, or by the United States government	1543
or any of its agencies at the time of completion of the structures	1544
or improvements; building and construction materials sold to	1545
construction contractors for incorporation into a horticulture	1546
structure or livestock structure for a person engaged in the	1547
business of horticulture or producing livestock; building	1548
materials and services sold to a construction contractor for	1549
incorporation into a house of public worship or religious	1550
education, or a building used exclusively for charitable purposes	1551
under a construction contract with an organization whose purpose	1552
is as described in division (B)(12) of this section; building	1553
materials and services sold to a construction contractor for	1554
incorporation into a building under a construction contract with	1555
an organization exempt from taxation under section 501(c)(3) of	1556
the Internal Revenue Code of 1986 when the building is to be used	1557
exclusively for the organization's exempt purposes; building and	1558
construction materials sold for incorporation into the original	1559
construction of a sports facility under section 307.696 of the	1560
Revised Code; building and construction materials and services	1561
sold to a construction contractor for incorporation into real	1562
property outside this state if such materials and services, when	1563
sold to a construction contractor in the state in which the real	1564
property is located for incorporation into real property in that	1565
state, would be exempt from a tax on sales levied by that state;	1566
building and construction materials for incorporation into a	1567
transportation facility pursuant to a public-private agreement	1568
entered into under sections 5501.70 to 5501.83 of the Revised	1569
Code; and, until one calendar year after the construction of a	1570
convention center that qualifies for property tax exemption under	1571
section 5709.084 of the Revised Code is completed, building and	1572
construction materials and services sold to a construction	1573
contractor for incorporation into the real property comprising	1574
that convention center;	1575

(14) Sales of ships or vessels or rail rolling stock used or	1576
to be used principally in interstate or foreign commerce, and	1577
repairs, alterations, fuel, and lubricants for such ships or	1578
vessels or rail rolling stock;	1579

(15) Sales to persons primarily engaged in any of the	1580
activities mentioned in division (B)(42)(a), (g), or (h) of this	1581
section, to persons engaged in making retail sales, or to persons	1582
who purchase for sale from a manufacturer tangible personal	1583
property that was produced by the manufacturer in accordance with	1584
specific designs provided by the purchaser, of packages, including	1585
material, labels, and parts for packages, and of machinery,	1586
equipment, and material for use primarily in packaging tangible	1587
personal property produced for sale, including any machinery,	1588
equipment, and supplies used to make labels or packages, to	1589
prepare packages or products for labeling, or to label packages or	1590
products, by or on the order of the person doing the packaging, or	1591
sold at retail. "Packages" includes bags, baskets, cartons,	1592
crates, boxes, cans, bottles, bindings, wrappings, and other	1593
similar devices and containers, but does not include motor	1594
vehicles or bulk tanks, trailers, or similar devices attached to	1595
motor vehicles. "Packaging" means placing in a package. Division	1596
(B)(15) of this section does not apply to persons engaged in	1597
highway transportation for hire.	1598

(16) Sales of food to persons using supplemental nutrition	1599
assistance program benefits to purchase the food. As used in this	1600
division, "food" has the same meaning as in 7 U.S.C. 2012 and	1601
federal regulations adopted pursuant to the Food and Nutrition Act	1602
of 2008.	1603

(17) Sales to persons engaged in farming, agriculture,	1604
horticulture, or floriculture, of tangible personal property for	1605
use or consumption primarily in the production by farming,	1606
agriculture, horticulture, or floriculture of other tangible	1607
personal property for use or consumption primarily in the	1608
production of tangible personal property for sale by farming,	1609
agriculture, horticulture, or floriculture; or material and parts	1610
for incorporation into any such tangible personal property for use	1611
or consumption in production; and of tangible personal property	1612
for such use or consumption in the conditioning or holding of	1613
products produced by and for such use, consumption, or sale by	1614
persons engaged in farming, agriculture, horticulture, or	1615
floriculture, except where such property is incorporated into real	1616
property;	1617

(18) Sales of drugs for a human being that may be dispensed	1618
only pursuant to a prescription; insulin as recognized in the	1619
official United States pharmacopoeia; urine and blood testing	1620
materials when used by diabetics or persons with hypoglycemia to	1621
test for glucose or acetone; hypodermic syringes and needles when	1622
used by diabetics for insulin injections; epoetin alfa when	1623
purchased for use in the treatment of persons with medical	1624
disease; hospital beds when purchased by hospitals, nursing homes,	1625
or other medical facilities; and medical oxygen and medical	1626
oxygen-dispensing equipment when purchased by hospitals, nursing	1627
homes, or other medical facilities;	1628

(19) Sales of prosthetic devices, durable medical equipment	1629
for home use, or mobility enhancing equipment, when made pursuant	1630
to a prescription and when such devices or equipment are for use	1631
by a human being.	1632

(20) Sales of emergency and fire protection vehicles and	1633
equipment to nonprofit organizations for use solely in providing	1634
fire protection and emergency services, including trauma care and	1635
emergency medical services, for political subdivisions of the	1636
state;	1637

(21) Sales of tangible personal property manufactured in this	1638
state, if sold by the manufacturer in this state to a retailer for	1639
use in the retail business of the retailer outside of this state	1640
and if possession is taken from the manufacturer by the purchaser	1641
within this state for the sole purpose of immediately removing the	1642
same from this state in a vehicle owned by the purchaser;	1643

(22) Sales of services provided by the state or any of its	1644
political subdivisions, agencies, instrumentalities, institutions,	1645
or authorities, or by governmental entities of the state or any of	1646
its political subdivisions, agencies, instrumentalities,	1647
institutions, or authorities;	1648

(23) Sales of motor vehicles to nonresidents of this state	1649
under the circumstances described in division (B) of section	1650
5739.029 of the Revised Code;	1651

(24) Sales to persons engaged in the preparation of eggs for	1652
sale of tangible personal property used or consumed directly in	1653
such preparation, including such tangible personal property used	1654
for cleaning, sanitizing, preserving, grading, sorting, and	1655
classifying by size; packages, including material and parts for	1656
packages, and machinery, equipment, and material for use in	1657
packaging eggs for sale; and handling and transportation equipment	1658
and parts therefor, except motor vehicles licensed to operate on	1659
public highways, used in intraplant or interplant transfers or	1660
shipment of eggs in the process of preparation for sale, when the	1661
plant or plants within or between which such transfers or	1662
shipments occur are operated by the same person. "Packages"	1663
includes containers, cases, baskets, flats, fillers, filler flats,	1664
cartons, closure materials, labels, and labeling materials, and	1665
"packaging" means placing therein.	1666

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

1667

(b) Sales of water by a nonprofit corporation engaged	1668
exclusively in the treatment, distribution, and sale of water to	1669
consumers, if such water is delivered to consumers through pipes	1670
or tubing.	1671

(26) Fees charged for inspection or reinspection of motor	1672
vehicles under section 3704.14 of the Revised Code;	1673

(27) Sales to persons licensed to conduct a food service	1674
operation pursuant to section 3717.43 of the Revised Code, of	1675
tangible personal property primarily used directly for the	1676
following:	1677

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

1678

(b) To preserve food that has been or will be prepared for	1679
human consumption for sale by the food service operator, not	1680
including tangible personal property used to display food for	1681
selection by the consumer;	1682

(c) To clean tangible personal property used to prepare or	1683
serve food for human consumption for sale.	1684

(28) Sales of animals by nonprofit animal adoption services	1685
or county humane societies;	1686

(29) Sales of services to a corporation described in division	1687
(A) of section 5709.72 of the Revised Code, and sales of tangible	1688
personal property that qualifies for exemption from taxation under	1689
section 5709.72 of the Revised Code;	1690

(30) Sales and installation of agricultural land tile, as	1691
defined in division (B)(5)(a) of section 5739.01 of the Revised	1692
Code;	1693

(31) Sales and erection or installation of portable grain	1694
bins, as defined in division (B)(5)(b) of section 5739.01 of the	1695
Revised Code;	1696

(32) The sale, lease, repair, and maintenance of, parts for,	1697
or items attached to or incorporated in, motor vehicles that are	1698
primarily used for transporting tangible personal property	1699
belonging to others by a person engaged in highway transportation	1700
for hire, except for packages and packaging used for the	1701
transportation of tangible personal property;	1702

(33) Sales to the state headquarters of any veterans'	1703
organization in this state that is either incorporated and issued	1704
a charter by the congress of the United States or is recognized by	1705
the United States veterans administration, for use by the	1706
headquarters;	1707

(34) Sales to a telecommunications service vendor, mobile	1708
telecommunications service vendor, or satellite broadcasting	1709
service vendor of tangible personal property and services used	1710
directly and primarily in transmitting, receiving, switching, or	1711
recording any interactive, one- or two-way electromagnetic	1712
communications, including voice, image, data, and information,	1713
through the use of any medium, including, but not limited to,	1714
poles, wires, cables, switching equipment, computers, and record	1715
storage devices and media, and component parts for the tangible	1716
personal property. The exemption provided in this division shall	1717
be in lieu of all other exemptions under division (B)(42)(a) or	1718
(n) of this section to which the vendor may otherwise be entitled,	1719
based upon the use of the thing purchased in providing the	1720
telecommunications, mobile telecommunications, or satellite	1721
broadcasting service.	1722

(35)(a) Sales where the purpose of the consumer is to use or	1723
consume the things transferred in making retail sales and	1724
consisting of newspaper inserts, catalogues, coupons, flyers, gift	1725
certificates, or other advertising material that prices and	1726
describes tangible personal property offered for retail sale.	1727

(b) Sales to direct marketing vendors of preliminary	1728
materials such as photographs, artwork, and typesetting that will	1729
be used in printing advertising material; and of printed matter	1730
that offers free merchandise or chances to win sweepstake prizes	1731
and that is mailed to potential customers with advertising	1732
material described in division (B)(35)(a) of this section;	1733

(c) Sales of equipment such as telephones, computers,	1734
facsimile machines, and similar tangible personal property	1735
primarily used to accept orders for direct marketing retail sales.	1736

(d) Sales of automatic food vending machines that preserve	1737
food with a shelf life of forty-five days or less by refrigeration	1738
and dispense it to the consumer.	1739

For purposes of division (B)(35) of this section, "direct	1740
marketing" means the method of selling where consumers order	1741
tangible personal property by United States mail, delivery	1742
service, or telecommunication and the vendor delivers or ships the	1743
tangible personal property sold to the consumer from a warehouse,	1744
catalogue distribution center, or similar fulfillment facility by	1745
means of the United States mail, delivery service, or common	1746
carrier.	1747

(36) Sales to a person engaged in the business of	1748
horticulture or producing livestock of materials to be	1749
incorporated into a horticulture structure or livestock structure;	1750

(37) Sales of personal computers, computer monitors, computer	1751
keyboards, modems, and other peripheral computer equipment to an	1752
individual who is licensed or certified to teach in an elementary	1753
or a secondary school in this state for use by that individual in	1754
preparation for teaching elementary or secondary school students;	1755

(38) Sales to a professional racing team of any of the	1756
following:	1757

(a) Motor racing vehicles;

1758

(b) Repair services for motor racing vehicles;

1759

(c) Items of property that are attached to or incorporated in	1760
motor racing vehicles, including engines, chassis, and all other	1761
components of the vehicles, and all spare, replacement, and	1762
rebuilt parts or components of the vehicles; except not including	1763
tires, consumable fluids, paint, and accessories consisting of	1764
instrumentation sensors and related items added to the vehicle to	1765
collect and transmit data by means of telemetry and other forms of	1766
communication.	1767

(39) Sales of used manufactured homes and used mobile homes,	1768
as defined in section 5739.0210 of the Revised Code, made on or	1769
after January 1, 2000;	1770

(40) Sales of tangible personal property and services to a	1771
provider of electricity used or consumed directly and primarily in	1772
generating, transmitting, or distributing electricity for use by	1773
others, including property that is or is to be incorporated into	1774
and will become a part of the consumer's production, transmission,	1775
or distribution system and that retains its classification as	1776
tangible personal property after incorporation; fuel or power used	1777
in the production, transmission, or distribution of electricity;	1778
energy conversion equipment as defined in section 5727.01 of the	1779
Revised Code; and tangible personal property and services used in	1780
the repair and maintenance of the production, transmission, or	1781
distribution system, including only those motor vehicles as are	1782
specially designed and equipped for such use. The exemption	1783
provided in this division shall be in lieu of all other exemptions	1784
in division (B)(42)(a) or (n) of this section to which a provider	1785
of electricity may otherwise be entitled based on the use of the	1786
tangible personal property or service purchased in generating,	1787
transmitting, or distributing electricity.	1788

(41) Sales to a person providing services under division	1789
(B)(3)(r) of section 5739.01 of the Revised Code of tangible	1790
personal property and services used directly and primarily in	1791
providing taxable services under that section.	1792

(42) Sales where the purpose of the purchaser is to do any of	1793
the following:	1794

(a) To incorporate the thing transferred as a material or a	1795
part into tangible personal property to be produced for sale by	1796
manufacturing, assembling, processing, or refining; or to use or	1797
consume the thing transferred directly in producing tangible	1798
personal property for sale by mining, including, without	1799
limitation, the extraction from the earth of all substances that	1800
are classed geologically as minerals, production of crude oil and	1801
natural gas, or directly in the rendition of a public utility	1802
service, except that the sales tax levied by this section shall be	1803
collected upon all meals, drinks, and food for human consumption	1804
sold when transporting persons. Persons engaged in rendering	1805
services in the exploration for, and production of, crude oil and	1806
natural gas for others are deemed engaged directly in the	1807
exploration for, and production of, crude oil and natural gas.	1808
This paragraph does not exempt from "retail sale" or "sales at	1809
retail" the sale of tangible personal property that is to be	1810
incorporated into a structure or improvement to real property.	1811

(b) To hold the thing transferred as security for the	1812
performance of an obligation of the vendor;	1813

(c) To resell, hold, use, or consume the thing transferred as	1814
evidence of a contract of insurance;	1815

(d) To use or consume the thing directly in commercial	1816
fishing;	1817

(e) To incorporate the thing transferred as a material or a	1818
part into, or to use or consume the thing transferred directly in	1819
the production of, magazines distributed as controlled circulation	1820
publications;	1821

(f) To use or consume the thing transferred in the production	1822
and preparation in suitable condition for market and sale of	1823
printed, imprinted, overprinted, lithographic, multilithic,	1824
blueprinted, photostatic, or other productions or reproductions of	1825
written or graphic matter;	1826

(g) To use the thing transferred, as described in section	1827
5739.011 of the Revised Code, primarily in a manufacturing	1828
operation to produce tangible personal property for sale;	1829

(h) To use the benefit of a warranty, maintenance or service	1830
contract, or similar agreement, as described in division (B)(7) of	1831
section 5739.01 of the Revised Code, to repair or maintain	1832
tangible personal property, if all of the property that is the	1833
subject of the warranty, contract, or agreement would not be	1834
subject to the tax imposed by this section;	1835

(i) To use the thing transferred as qualified research and	1836
development equipment;	1837

(j) To use or consume the thing transferred primarily in	1838
storing, transporting, mailing, or otherwise handling purchased	1839
sales inventory in a warehouse, distribution center, or similar	1840
facility when the inventory is primarily distributed outside this	1841
state to retail stores of the person who owns or controls the	1842
warehouse, distribution center, or similar facility, to retail	1843
stores of an affiliated group of which that person is a member, or	1844
by means of direct marketing. This division does not apply to	1845
motor vehicles registered for operation on the public highways. As	1846
used in this division, "affiliated group" has the same meaning as	1847
in division (B)(3)(e) of section 5739.01 of the Revised Code and	1848
"direct marketing" has the same meaning as in division (B)(35) of	1849
this section.	1850

(k) To use or consume the thing transferred to fulfill a	1851
contractual obligation incurred by a warrantor pursuant to a	1852
warranty provided as a part of the price of the tangible personal	1853
property sold or by a vendor of a warranty, maintenance or service	1854
contract, or similar agreement the provision of which is defined	1855
as a sale under division (B)(7) of section 5739.01 of the Revised	1856
Code;	1857

(l) To use or consume the thing transferred in the production	1858
of a newspaper for distribution to the public;	1859

(m) To use tangible personal property to perform a service	1860
listed in division (B)(3) of section 5739.01 of the Revised Code,	1861
if the property is or is to be permanently transferred to the	1862
consumer of the service as an integral part of the performance of	1863
the service;	1864

(n) To use or consume the thing transferred primarily in	1865
producing tangible personal property for sale by farming,	1866
agriculture, horticulture, or floriculture. Persons engaged in	1867
rendering farming, agriculture, horticulture, or floriculture	1868
services for others are deemed engaged primarily in farming,	1869
agriculture, horticulture, or floriculture. This paragraph does	1870
not exempt from "retail sale" or "sales at retail" the sale of	1871
tangible personal property that is to be incorporated into a	1872
structure or improvement to real property.	1873

(o) To use or consume the thing transferred in acquiring,	1874
formatting, editing, storing, and disseminating data or	1875
information by electronic publishing.	1876

As used in division (B)(42) of this section, "thing" includes	1877
all transactions included in divisions (B)(3)(a), (b), and (e) of	1878
section 5739.01 of the Revised Code.	1879

(43) Sales conducted through a coin operated device that	1880
activates vacuum equipment or equipment that dispenses water,	1881
whether or not in combination with soap or other cleaning agents	1882
or wax, to the consumer for the consumer's use on the premises in	1883
washing, cleaning, or waxing a motor vehicle, provided no other	1884
personal property or personal service is provided as part of the	1885
transaction.	1886

(44) Sales of replacement and modification parts for engines,	1887
airframes, instruments, and interiors in, and paint for, aircraft	1888
used primarily in a fractional aircraft ownership program, and	1889
sales of services for the repair, modification, and maintenance of	1890
such aircraft, and machinery, equipment, and supplies primarily	1891
used to provide those services.	1892

(45) Sales of telecommunications service that is used	1893
directly and primarily to perform the functions of a call center.	1894
As used in this division, "call center" means any physical	1895
location where telephone calls are placed or received in high	1896
volume for the purpose of making sales, marketing, customer	1897
service, technical support, or other specialized business	1898
activity, and that employs at least fifty individuals that engage	1899
in call center activities on a full-time basis, or sufficient	1900
individuals to fill fifty full-time equivalent positions.	1901

(46) Sales by a telecommunications service vendor of 900	1902
service to a subscriber. This division does not apply to	1903
information services, as defined in division (FF) of section	1904
5739.01 of the Revised Code.	1905

(47) Sales of value-added non-voice data service. This	1906
division does not apply to any similar service that is not	1907
otherwise a telecommunications service.	1908

(48)(a) Sales of machinery, equipment, and software to a	1909
qualified direct selling entity for use in a warehouse or	1910
distribution center primarily for storing, transporting, or	1911
otherwise handling inventory that is held for sale to independent	1912
salespersons who operate as direct sellers and that is held	1913
primarily for distribution outside this state;	1914

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

1915

(i) "Direct seller" means a person selling consumer products	1916
to individuals for personal or household use and not from a fixed	1917
retail location, including selling such product at in-home product	1918
demonstrations, parties, and other one-on-one selling.	1919

(ii) "Qualified direct selling entity" means an entity	1920
selling to direct sellers at the time the entity enters into a tax	1921
credit agreement with the tax credit authority pursuant to section	1922
122.17 of the Revised Code, provided that the agreement was	1923
entered into on or after January 1, 2007. Neither contingencies	1924
relevant to the granting of, nor later developments with respect	1925
to, the tax credit shall impair the status of the qualified direct	1926
selling entity under division (B)(48) of this section after	1927
execution of the tax credit agreement by the tax credit authority.	1928

(c) Division (B)(48) of this section is limited to machinery,	1929
equipment, and software first stored, used, or consumed in this	1930
state within the period commencing June 24, 2008, and ending on	1931
the date that is five years after that date.	1932

(49) Sales of materials, parts, equipment, or engines used in	1933
the repair or maintenance of aircraft or avionics systems of such	1934
aircraft, and sales of repair, remodeling, replacement, or	1935
maintenance services in this state performed on aircraft or on an	1936
aircraft's avionics, engine, or component materials or parts. As	1937
used in division (B)(49) of this section, "aircraft" means	1938
aircraft of more than six thousand pounds maximum certified	1939
takeoff weight or used exclusively in general aviation.	1940

(50) Sales of full flight simulators that are used for pilot	1941
or flight-crew training, sales of repair or replacement parts or	1942
components, and sales of repair or maintenance services for such	1943
full flight simulators. "Full flight simulator" means a replica of	1944
a specific type, or make, model, and series of aircraft cockpit.	1945
It includes the assemblage of equipment and computer programs	1946
necessary to represent aircraft operations in ground and flight	1947
conditions, a visual system providing an out-of-the-cockpit view,	1948
and a system that provides cues at least equivalent to those of a	1949
three-degree-of-freedom motion system, and has the full range of	1950
capabilities of the systems installed in the device as described	1951
in appendices A and B of part 60 of chapter 1 of title 14 of the	1952
Code of Federal Regulations.	1953

(51) Any transfer or lease of tangible personal property	1954
between the state and JobsOhio in accordance with section 4313.02	1955
of the Revised Code.	1956

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

1957

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

1958

(i) "Qualifying corporation" means a nonprofit corporation	1959
organized in this state that leases from an eligible county land,	1960
buildings, structures, fixtures, and improvements to the land that	1961
are part of or used in a public recreational facility used by a	1962
major league professional athletic team or a class A to class AAA	1963
minor league affiliate of a major league professional athletic	1964
team for a significant portion of the team's home schedule,	1965
provided the following apply:	1966

(I) The facility is leased from the eligible county pursuant	1967
to a lease that requires substantially all of the revenue from the	1968
operation of the business or activity conducted by the nonprofit	1969
corporation at the facility in excess of operating costs, capital	1970
expenditures, and reserves to be paid to the eligible county at	1971
least once per calendar year.	1972

(II) Upon dissolution and liquidation of the nonprofit	1973
corporation, all of its net assets are distributable to the board	1974
of commissioners of the eligible county from which the corporation	1975
leases the facility.	1976

(ii) "Eligible county" has the same meaning as in section	1977
307.695 of the Revised Code.	1978

(53) Sales to or by a cable service provider, video service	1979
provider, or radio or television broadcast station regulated by	1980
the federal government of cable service or programming, video	1981
service or programming, audio service or programming, or	1982
electronically transferred digital audiovisual or audio work. As	1983
used in division (B)(53) of this section, "cable service" and	1984
"cable service provider" have the same meanings as in section	1985
1332.01 of the Revised Code, and "video service," "video service	1986
provider," and "video programming" have the same meanings as in	1987
section 1332.21 of the Revised Code.	1988

(C) For the purpose of the proper administration of this	1989
chapter, and to prevent the evasion of the tax, it is presumed	1990
that all sales made in this state are subject to the tax until the	1991
contrary is established.	1992

(D) The levy of this tax on retail sales of recreation and	1993
sports club service shall not prevent a municipal corporation from	1994
levying any tax on recreation and sports club dues or on any	1995
income generated by recreation and sports club dues.	1996

(E) The tax collected by the vendor from the consumer under	1997
this chapter is not part of the price, but is a tax collection for	1998
the benefit of the state, and of counties levying an additional	1999
sales tax pursuant to section 5739.021 or 5739.026 of the Revised	2000
Code and of transit authorities levying an additional sales tax	2001
pursuant to section 5739.023 of the Revised Code. Except for the	2002
discount authorized under section 5739.12 of the Revised Code and	2003
the effects of any rounding pursuant to section 5703.055 of the	2004
Revised Code, no person other than the state or such a county or	2005
transit authority shall derive any benefit from the collection or	2006
payment of the tax levied by this section or section 5739.021,	2007
5739.023, or 5739.026 of the Revised Code.	2008

Section 2. That existing sections 5501.44, 5501.70, 5501.71,	2009
5501.73, 5501.78, 5531.11, 5531.12, 5531.13, 5531.14, 5531.15,	2010
5531.16, and 5739.02 of the Revised Code are hereby repealed.	2011

Section 3.  Section 5739.02 of the Revised Code is presented	2012
in this act as a composite of the section as amended by both Am.	2013
Sub. H.B. 51 and Am. Sub. H.B. 59 of the 130th General Assembly.	2014
The General Assembly, applying the principle stated in division	2015
(B) of section 1.52 of the Revised Code that amendments are to be	2016
harmonized if reasonably capable of simultaneous operation, finds	2017
that the composite is the resulting version of the section in	2018
effect prior to the effective date of the section as presented in	2019
this act.	2020