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To amend sections 122.175, 301.27, 301.28, 5101.92, | 1 |
5703.57, 5709.121, 5726.01, and 5726.04 of the | 2 |
Revised Code, to amend Section 253.90 of Am. H.B. | 3 |
497 of the 130th General Assembly, and to amend | 4 |
Section 239.10 of Am. H.B. 497 of the 130th | 5 |
General Assembly, as subsequently amended, to | 6 |
provide a three-day sales tax "holiday" in August | 7 |
2015 during which sales of back-to-school | 8 |
clothing, school supplies, and school | 9 |
instructional materials are exempt from sales and | 10 |
use taxes, to temporarily allow computer data | 11 |
centers more time to make the required capital | 12 |
investment for purposes of qualifying for a sales | 13 |
and use tax exemption for computer data center | 14 |
equipment purchases, to expand the work-related | 15 |
expenses that may be paid for by use of a credit | 16 |
card held by a board of county commissioners or | 17 |
the office of another county appointing authority, | 18 |
and to allow a county law library resources board | 19 |
to accept payment for fees for services and the | 20 |
receipt of gifts by financial transaction devices | 21 |
under certain circumstances, to adjust the | 22 |
administration of the financial institution tax, | 23 |
to change the date by which the Ohio Healthier | 24 |
Buckeye Advisory Council must submit its | 25 |
recommendations to the Director of Job and Family | 26 |
Services from December 1, 2014, to December 1, | 27 |
2015, to change the requirements for qualifying | 28 |
for a tax exemption for historic structures used | 29 |
for charitable and public purposes, to modify the | 30 |
tax on financial institutions, to establish the | 31 |
Economic Gardening Technical Assistance Pilot | 32 |
Program, to add the Governor or the Governor's | 33 |
designee to the Ohio Business Gateway Steering | 34 |
Committee, and to make appropriations. | 35 |
Section 1. That sections 122.175, 301.27, 301.28, 5101.92, | 36 |
5703.57, 5709.121, 5726.01, and 5726.04 of the Revised Code be | 37 |
amended to read as follows: | 38 |
Sec. 122.175. (A) As used in this section: | 39 |
(1) "Capital investment project" means a plan of investment | 40 |
at a project site for the acquisition, construction, renovation, | 41 |
expansion, replacement, or repair of a computer data center or of | 42 |
computer data center equipment, but does not include any of the | 43 |
following: | 44 |
(a) Project costs paid before a date determined by the tax | 45 |
credit authority for each capital investment project; | 46 |
(b) Payments made to a related member as defined in section | 47 |
5733.042 of the Revised Code or to a consolidated elected taxpayer | 48 |
or a combined taxpayer as defined in section 5751.01 of the | 49 |
Revised Code. | 50 |
(2) "Computer data center" means a facility used or to be | 51 |
used primarily to house computer data center equipment used or to | 52 |
be used in conducting one or more computer data center businesses, | 53 |
as determined by the tax credit authority. | 54 |
(3) "Computer data center business" means, as may be further | 55 |
determined by the tax credit authority, a business that provides | 56 |
electronic information services as defined in division (Y)(1)(c) | 57 |
of section 5739.01 of the Revised Code, or that leases a facility | 58 |
to one or more such businesses. "Computer data center business" | 59 |
does not include providing electronic publishing as defined in | 60 |
division (LLL) of that section. | 61 |
(4) "Computer data center equipment" means tangible personal | 62 |
property used or to be used for any of the following: | 63 |
(a) To conduct a computer data center business, including | 64 |
equipment cooling systems to manage the performance of computer | 65 |
data center equipment; | 66 |
(b) To generate, transform, transmit, distribute, or manage | 67 |
electricity necessary to operate the tangible personal property | 68 |
used or to be used in conducting a computer data center business; | 69 |
(c) As building and construction materials sold to | 70 |
construction contractors for incorporation into a computer data | 71 |
center. | 72 |
(5) "Eligible computer data center" means a computer data | 73 |
center that satisfies all of the following requirements: | 74 |
(a) One or more taxpayers operating a computer data center | 75 |
business at the project site will, in the aggregate, make payments | 76 |
for a capital investment project of at least one hundred million | 77 |
dollars at the project site during | 78 |
following cumulative periods: | 79 |
(i) For projects beginning in 2013, five consecutive calendar | 80 |
years; | 81 |
(ii) For projects beginning in 2014, four consecutive | 82 |
calendar years; | 83 |
(iii) For projects beginning in or after 2015, three | 84 |
consecutive calendar years | 85 |
(b) One or more taxpayers operating a computer data center | 86 |
business at the project site will, in the aggregate, pay annual | 87 |
compensation that is subject to the withholding obligation imposed | 88 |
under section 5747.06 of the Revised Code of at least one million | 89 |
five hundred thousand dollars to employees employed at the project | 90 |
site for each year of the agreement beginning on or after the | 91 |
first day of the twenty-fifth month after the agreement was | 92 |
entered into under this section. | 93 |
(6) "Person" has the same meaning as in section 5701.01 of | 94 |
the Revised Code. | 95 |
(7) "Project site," "related member," and "tax credit | 96 |
authority" have the same meanings as in sections 122.17 and | 97 |
122.171 of the Revised Code. | 98 |
(8) "Taxpayer" means any person subject to the taxes imposed | 99 |
under Chapters 5739. and 5741. of the Revised Code. | 100 |
(B) The tax credit authority may completely or partially | 101 |
exempt from the taxes levied under Chapters 5739. and 5741. of the | 102 |
Revised Code the sale, storage, use, or other consumption of | 103 |
computer data center equipment used or to be used at an eligible | 104 |
computer data center. Any such exemption shall extend to charges | 105 |
for the delivery, installation, or repair of the computer data | 106 |
center equipment subject to the exemption under this section. | 107 |
(C) A taxpayer that proposes a capital improvement project | 108 |
for an eligible computer data center in this state may apply to | 109 |
the tax credit authority to enter into an agreement under this | 110 |
section authorizing a complete or partial exemption from the taxes | 111 |
imposed under Chapters 5739. and 5741. of the Revised Code on | 112 |
computer data center equipment purchased by the applicant or any | 113 |
other taxpayer that operates a computer data center business at | 114 |
the project site and used or to be used at the eligible computer | 115 |
data center. The director of development services shall prescribe | 116 |
the form of the application. After receipt of an application, the | 117 |
authority shall forward copies of the application to the director | 118 |
of budget and management, the tax commissioner, and the director | 119 |
of development services, each of whom shall review the application | 120 |
to determine the economic impact that the proposed eligible | 121 |
computer data center would have on the state and any affected | 122 |
political subdivisions and submit to the authority a summary of | 123 |
their determinations and recommendations. | 124 |
(D) Upon review and consideration of such determinations and | 125 |
recommendations, the tax credit authority may enter into an | 126 |
agreement with the applicant and any other taxpayer that operates | 127 |
a computer data center business at the project site for a complete | 128 |
or partial exemption from the taxes imposed under Chapters 5739. | 129 |
and 5741. of the Revised Code on computer data center equipment | 130 |
used or to be used at an eligible computer data center if the | 131 |
authority determines all of the following: | 132 |
(1) The capital investment project for the eligible computer | 133 |
data center will increase payroll and the amount of income taxes | 134 |
to be withheld from employee compensation pursuant to section | 135 |
5747.06 of the Revised Code. | 136 |
(2) The applicant is economically sound and has the ability | 137 |
to complete or effect the completion of the proposed capital | 138 |
investment project. | 139 |
(3) The applicant intends to and has the ability to maintain | 140 |
operations at the project site for the term of the agreement. | 141 |
(4) Receiving the exemption is a major factor in the | 142 |
applicant's decision to begin, continue with, or complete the | 143 |
capital investment project. | 144 |
(E) An agreement entered into under this section shall | 145 |
include all of the following: | 146 |
(1) A detailed description of the capital investment project | 147 |
that is the subject of the agreement, including the amount of the | 148 |
investment, the period over which the investment has been or is | 149 |
being made, the annual compensation to be paid by each taxpayer | 150 |
subject to the agreement to its employees at the project site, and | 151 |
the anticipated amount of income taxes to be withheld from | 152 |
employee compensation pursuant to section 5747.06 of the Revised | 153 |
Code. | 154 |
(2) The percentage of the exemption from the taxes imposed | 155 |
under Chapters 5739. and 5741. of the Revised Code for the | 156 |
computer data center equipment used or to be used at the eligible | 157 |
computer data center, the length of time the computer data center | 158 |
equipment will be exempted, and the first date on which the | 159 |
exemption applies. | 160 |
(3) A requirement that the computer data center remain an | 161 |
eligible computer data center during the term of the agreement and | 162 |
that the applicant maintain operations at the eligible computer | 163 |
data center during that term. An applicant does not violate the | 164 |
requirement described in division (E)(3) of this section if the | 165 |
applicant ceases operations at the eligible computer data center | 166 |
during the term of the agreement but resumes those operations | 167 |
within eighteen months after the date of cessation. The agreement | 168 |
shall provide that, in such a case, the applicant and any other | 169 |
taxpayer that operates a computer data center business at the | 170 |
project site shall not claim the tax exemption authorized in the | 171 |
agreement for any purchase of computer data center equipment made | 172 |
during the period in which the applicant did not maintain | 173 |
operations at the eligible computer data center. | 174 |
(4) A requirement that, for each year of the term of the | 175 |
agreement beginning on or after the first day of the twenty-fifth | 176 |
month after the date the agreement was entered into, one or more | 177 |
taxpayers operating a computer data center business at the project | 178 |
site will, in the aggregate, pay annual compensation that is | 179 |
subject to the withholding obligation imposed under section | 180 |
5747.06 of the Revised Code of at least one million five hundred | 181 |
thousand dollars to employees at the eligible computer data | 182 |
center. | 183 |
(5) A requirement that each taxpayer subject to the agreement | 184 |
annually report to the director of development services | 185 |
employment, tax withholding, capital investment, and other | 186 |
information required by the director to perform the director's | 187 |
duties under this section. | 188 |
(6) A requirement that the director of development services | 189 |
annually review the annual reports of each taxpayer subject to the | 190 |
agreement to verify the information reported under division (E)(5) | 191 |
of this section and compliance with the agreement. Upon | 192 |
verification, the director shall issue a certificate to each such | 193 |
taxpayer stating that the information has been verified and that | 194 |
the taxpayer remains eligible for the exemption specified in the | 195 |
agreement. | 196 |
(7) A provision providing that the taxpayers subject to the | 197 |
agreement may not relocate a substantial number of employment | 198 |
positions from elsewhere in this state to the project site unless | 199 |
the director of development services determines that the | 200 |
appropriate taxpayer notified the legislative authority of the | 201 |
county, township, or municipal corporation from which the | 202 |
employment positions would be relocated. For purposes of this | 203 |
paragraph, the movement of an employment position from one | 204 |
political subdivision to another political subdivision shall be | 205 |
considered a relocation of an employment position unless the | 206 |
movement is confined to the project site. The transfer of an | 207 |
employment position from one political subdivision to another | 208 |
political subdivision shall not be considered a relocation of an | 209 |
employment position if the employment position in the first | 210 |
political subdivision is replaced by another employment position. | 211 |
(8) A waiver by each taxpayer subject to the agreement of any | 212 |
limitations periods relating to assessments or adjustments | 213 |
resulting from the taxpayer's failure to comply with the | 214 |
agreement. | 215 |
(F) The term of an agreement under this section shall be | 216 |
determined by the tax credit authority, and the amount of the | 217 |
exemption shall not exceed one hundred per cent of such taxes that | 218 |
would otherwise be owed in respect to the exempted computer data | 219 |
center equipment. | 220 |
(G) If any taxpayer subject to an agreement under this | 221 |
section fails to meet or comply with any condition or requirement | 222 |
set forth in the agreement, the tax credit authority may amend the | 223 |
agreement to reduce the percentage of the exemption or term during | 224 |
which the exemption applies to the computer data center equipment | 225 |
used or to be used by the noncompliant taxpayer at an eligible | 226 |
computer data center. The reduction of the percentage or term may | 227 |
take effect in the current calendar year. | 228 |
(H) Financial statements and other information submitted to | 229 |
the department of development services or the tax credit authority | 230 |
by an applicant for or recipient of an exemption under this | 231 |
section, and any information taken for any purpose from such | 232 |
statements or information, are not public records subject to | 233 |
section 149.43 of the Revised Code. However, the chairperson of | 234 |
the authority may make use of the statements and other information | 235 |
for purposes of issuing public reports or in connection with court | 236 |
proceedings concerning tax exemption agreements under this | 237 |
section. Upon the request of the tax commissioner, the chairperson | 238 |
of the authority shall provide to the tax commissioner any | 239 |
statement or other information submitted by an applicant for or | 240 |
recipient of an exemption under this section. The tax commissioner | 241 |
shall preserve the confidentiality of the statement or other | 242 |
information. | 243 |
(I) The tax commissioner shall issue a direct payment permit | 244 |
under section 5739.031 of the Revised Code to each taxpayer | 245 |
subject to an agreement under this section. Such direct payment | 246 |
permit shall authorize the taxpayer to pay any sales and use taxes | 247 |
due on purchases of computer data center equipment used or to be | 248 |
used in an eligible computer data center and to pay any sales and | 249 |
use taxes due on purchases of tangible personal property or | 250 |
taxable services other than computer data center equipment used or | 251 |
to be used in an eligible computer data center directly to the tax | 252 |
commissioner. Each such taxpayer shall pay pursuant to such direct | 253 |
payment permit all sales tax levied on such purchases under | 254 |
sections 5739.02, 5739.021, 5739.023, and 5739.026 of the Revised | 255 |
Code and all use tax levied on such purchases under sections | 256 |
5741.02, 5741.021, 5741.022, and 5741.023 of the Revised Code, | 257 |
consistent with the terms of the agreement entered into under this | 258 |
section. | 259 |
During the term of an agreement under this section each | 260 |
taxpayer subject to the agreement shall submit to the tax | 261 |
commissioner a return that shows the amount of computer data | 262 |
center equipment purchased for use at the eligible computer data | 263 |
center, the amount of tangible personal property and taxable | 264 |
services other than computer data center equipment purchased for | 265 |
use at the eligible computer data center, the amount of tax under | 266 |
Chapter 5739. or 5741. of the Revised Code that would be due in | 267 |
the absence of the agreement under this section, the exemption | 268 |
percentage for computer data center equipment specified in the | 269 |
agreement, and the amount of tax due under Chapter 5739. or 5741. | 270 |
of the Revised Code as a result of the agreement under this | 271 |
section. Each such taxpayer shall pay the tax shown on the return | 272 |
to be due in the manner and at the times as may be further | 273 |
prescribed by the tax commissioner. Each such taxpayer shall | 274 |
include a copy of the director of development services' | 275 |
certificate of verification issued under division (E)(6) of this | 276 |
section. Failure to submit a copy of the certificate with the | 277 |
return does not invalidate the claim for exemption if the taxpayer | 278 |
submits a copy of the certificate to the tax commissioner within | 279 |
sixty days after the tax commissioner requests it. | 280 |
(J) If the director of development services determines that | 281 |
one or more taxpayers received an exemption from taxes due on the | 282 |
purchase of computer data center equipment purchased for use at a | 283 |
computer data center that no longer complies with the requirement | 284 |
under division (E)(3) of this section, the director shall notify | 285 |
the tax credit authority and, if applicable, the taxpayer that | 286 |
applied to enter the agreement for the exemption under division | 287 |
(C) | 288 |
a notice, and after giving each taxpayer subject to the agreement | 289 |
an opportunity to explain the noncompliance, the authority may | 290 |
terminate the agreement and require each such taxpayer to pay to | 291 |
the state all or a portion of the taxes that would have been owed | 292 |
in regards to the exempt equipment in previous years, all as | 293 |
determined under rules adopted pursuant to division (K) of this | 294 |
section. In determining the portion of the taxes that would have | 295 |
been owed on the previously exempted equipment to be paid to this | 296 |
state by a taxpayer, the authority shall consider the effect of | 297 |
market conditions on the eligible computer data center, whether | 298 |
the taxpayer continues to maintain other operations in this state, | 299 |
and, with respect to agreements involving multiple taxpayers, the | 300 |
taxpayer's level of responsibility for the noncompliance. After | 301 |
making the determination, the authority shall certify to the tax | 302 |
commissioner the amount to be paid by each taxpayer subject to the | 303 |
agreement. The tax commissioner shall make an assessment for that | 304 |
amount against each such taxpayer under Chapter 5739. or 5741. of | 305 |
the Revised Code. The time limitations on assessments under those | 306 |
chapters do not apply to an assessment under this division, but | 307 |
the tax commissioner shall make the assessment within one year | 308 |
after the date the authority certifies to the tax commissioner the | 309 |
amount to be paid by the taxpayer. | 310 |
(K) The director of development services, after consultation | 311 |
with the tax commissioner and in accordance with Chapter 119. of | 312 |
the Revised Code, shall adopt rules necessary to implement this | 313 |
section. The rules may provide for recipients of tax exemptions | 314 |
under this section to be charged fees to cover administrative | 315 |
costs incurred in the administration of this section. The fees | 316 |
collected shall be credited to the business assistance fund | 317 |
created in section 122.174 of the Revised Code. At the time the | 318 |
director gives public notice under division (A) of section 119.03 | 319 |
of the Revised Code of the adoption of the rules, the director | 320 |
shall submit copies of the proposed rules to the chairpersons of | 321 |
the standing committees on economic development in the senate and | 322 |
the house of representatives. | 323 |
(L) On or before the first day of August of each year, the | 324 |
director of development services shall submit a report to the | 325 |
governor, the president of the senate, and the speaker of the | 326 |
house of representatives on the tax exemption authorized under | 327 |
this section. The report shall include information on the number | 328 |
of agreements that were entered into under this section during the | 329 |
preceding calendar year, a description of the eligible computer | 330 |
data center that is the subject of each such agreement, and an | 331 |
update on the status of eligible computer data centers under | 332 |
agreements entered into before the preceding calendar year. | 333 |
(M) A taxpayer may be made a party to an existing agreement | 334 |
entered into under this section by the tax credit authority and | 335 |
another taxpayer or group of taxpayers. In such a case, the | 336 |
taxpayer shall be entitled to all benefits and bound by all | 337 |
obligations contained in the agreement and all requirements | 338 |
described in this section. When an agreement includes multiple | 339 |
taxpayers, each taxpayer shall be entitled to a direct payment | 340 |
permit as authorized in division (I) of this section. | 341 |
Sec. 301.27. (A) As used in this section: | 342 |
(1) "Credit card" includes gasoline and telephone credit | 343 |
cards but excludes any procurement card authorized under section | 344 |
301.29 of the Revised Code. | 345 |
(2) "Officer" includes an individual who also is an | 346 |
appointing authority. | 347 |
(3) "Gasoline and oil expenses" and "motor vehicle repair and | 348 |
maintenance expenses" refer to only those expenses incurred for | 349 |
motor vehicles owned or leased by the county. | 350 |
(B)(1) A credit card held by a board of county commissioners | 351 |
or the office of any other county appointing authority shall be | 352 |
used only to pay the following work-related expenses: | 353 |
(a) Food expenses; | 354 |
(b) Transportation expenses; | 355 |
(c) Gasoline and oil expenses; | 356 |
(d) Motor vehicle repair and maintenance expenses; | 357 |
(e) Telephone expenses; | 358 |
(f) Lodging expenses; | 359 |
(g) Internet service provider expenses; | 360 |
(h) In the case of a public children services agency, | 361 |
expenses for purchases for children for whom the agency is | 362 |
providing temporary emergency care pursuant to section 5153.16 of | 363 |
the Revised Code, children in the temporary or permanent custody | 364 |
of the agency, and children in a planned permanent living | 365 |
arrangement; | 366 |
(i) Webinar expenses; | 367 |
(j) The expenses for purchases of automatic or electronic | 368 |
data processing or record-keeping equipment, software, or | 369 |
services, provided that, in a county that has established an | 370 |
automatic data processing board, the county office and the county | 371 |
officer or employee authorized to use the credit card comply with | 372 |
sections 307.84 to 307.847 of the Revised Code. The expenses paid | 373 |
by a credit card under division (B)(1)(j) of this section shall | 374 |
not exceed ten thousand dollars per quarter, unless the board of | 375 |
county commissioners adopts a resolution approving the payment by | 376 |
credit card of such expenses that exceed that amount during that | 377 |
time period. | 378 |
(2) No late charges or finance charges shall be allowed as an | 379 |
allowable expense unless authorized by the board of county | 380 |
commissioners. | 381 |
(C) A county appointing authority may apply to the board of | 382 |
county commissioners for authorization to have an officer or | 383 |
employee of the appointing authority use a credit card held by | 384 |
that appointing authority. The authorization request shall state | 385 |
whether the card is to be issued only in the name of the office of | 386 |
the appointing authority or whether the issued card also shall | 387 |
include the name of a specified officer or employee. | 388 |
(D) The debt incurred as a result of the use of a credit card | 389 |
pursuant to this section shall be paid from moneys appropriated to | 390 |
specific appropriation line items of the appointing authority for | 391 |
work-related expenses listed in division (B)(1) of this section. | 392 |
(E)(1) Except as otherwise provided in division (E)(2) of | 393 |
this section, every officer or employee authorized to use a credit | 394 |
card held by the board or appointing authority shall submit to the | 395 |
board by the first day of each month an estimate of the officer's | 396 |
or employee's work-related expenses listed in division (B)(1) of | 397 |
this section for that month along with the specific appropriation | 398 |
line items from which those expenditures are to be made, unless | 399 |
the board authorizes, by resolution, the officer or employee to | 400 |
submit to the board such an estimate for a period longer than one | 401 |
month. The board may revise the estimate and determine the amount | 402 |
it approves, if any, not to exceed the estimated amount. The board | 403 |
shall certify the amount of its determination to the county | 404 |
auditor along with the specific appropriation line items from | 405 |
which the expenditures are to be made. After receiving | 406 |
certification from the county auditor that the determined sum of | 407 |
money is in the treasury or in the process of collection to the | 408 |
credit of the specific appropriation line items for which the | 409 |
credit card is approved for use, and is free from previous and | 410 |
then-outstanding obligations or certifications, the board shall | 411 |
authorize the officer or employee to incur debt for the expenses | 412 |
against the county's credit up to the authorized amount. | 413 |
(2) In lieu of following the procedure set forth in division | 414 |
(E)(1) of this section, a board of county commissioners may adopt | 415 |
a resolution authorizing an officer or employee of an appointing | 416 |
authority to use a county credit card to pay for specific classes | 417 |
of the work-related expenses listed in division (B)(1) of this | 418 |
section, or use a specific credit card for any of those | 419 |
work-related expenses listed in division (B)(1) of this section, | 420 |
without submitting an estimate of those expenses to the board as | 421 |
required by division (E)(1) of this section. Prior to adopting the | 422 |
resolution, the board shall notify the county auditor. The | 423 |
resolution shall specify whether the officer's or employee's | 424 |
exemption extends to the use of a specific credit card, which card | 425 |
shall be identified by its number, or to one or more specific | 426 |
work-related uses from the classes of uses permitted under | 427 |
division (B)(1) of this section. Before any credit card exempted | 428 |
for specific uses may be used to make purchases for uses other | 429 |
than those specific uses listed in the resolution, the procedures | 430 |
outlined in division (E)(1) of this section must be followed or | 431 |
the use shall be considered an unauthorized use. Use of any credit | 432 |
card under division (E)(2) of this section shall be limited to the | 433 |
amount appropriated and encumbered in a specific appropriation | 434 |
line item for the permitted use or uses designated in the | 435 |
authorizing resolution, or, in the case of a resolution that | 436 |
authorizes use of a specific credit card, for each of the | 437 |
permitted uses listed in division (B) of this section, but only to | 438 |
the extent the moneys in those specific appropriation line items | 439 |
are not otherwise encumbered. | 440 |
(F)(1) Any time a county credit card approved for use for an | 441 |
authorized amount under division (E)(1) of this section is used | 442 |
for more than that authorized amount, the appointing authority may | 443 |
request the board of county commissioners to authorize after the | 444 |
fact the expenditure of any amount charged beyond the originally | 445 |
authorized amount if, upon the board's request, the county auditor | 446 |
certifies that sum of money is in the treasury or in the process | 447 |
of collection to the credit of the appropriate appropriation line | 448 |
item for which the credit card was used, and is free from previous | 449 |
and then-outstanding obligations or certifications. If the card is | 450 |
used for more than the amount originally authorized and if for any | 451 |
reason that amount is not authorized after the fact, the county | 452 |
treasury shall be reimbursed for any amount spent beyond the | 453 |
originally authorized amount in the following manner: | 454 |
(a) If the card is issued in the name of a specific officer | 455 |
or employee, that officer or employee is liable in person and upon | 456 |
any official bond the officer or employee has given to the county | 457 |
to reimburse the county treasury for the amount charged to the | 458 |
county beyond the originally authorized amount. | 459 |
(b) If the card is issued to the office of the appointing | 460 |
authority, the appointing authority is liable in person and upon | 461 |
any official bond the appointing authority has given to the county | 462 |
for the amount charged to the county beyond the originally | 463 |
authorized amount. | 464 |
(2) Any time a county credit card authorized for use under | 465 |
division (E)(2) of this section is used for more than the amount | 466 |
appropriated under that division, the county treasury shall be | 467 |
reimbursed for any amount spent beyond the originally appropriated | 468 |
amount in the following manner: | 469 |
(a) If the card is issued in the name of a specific officer | 470 |
or employee, that officer or employee is liable in person and upon | 471 |
any official bond the officer or employee has given to the county | 472 |
for reimbursing the county treasury for any amount charged on the | 473 |
card beyond the originally appropriated amount. | 474 |
(b) If the card is issued in the name of the office of the | 475 |
appointing authority, the appointing authority is liable in person | 476 |
and upon any official bond the appointing authority has given to | 477 |
the county for reimbursement for any amount charged on the card | 478 |
beyond the originally appropriated amount. | 479 |
(3) Whenever any officer or employee who is authorized to use | 480 |
a credit card held by the board or the office of any other county | 481 |
appointing authority suspects the loss, theft, or possibility of | 482 |
unauthorized use of the card, the officer or employee shall notify | 483 |
the county auditor and either the officer's or employee's | 484 |
appointing authority or the board immediately and in writing. | 485 |
(4) If the county auditor determines there has been a credit | 486 |
card expenditure beyond the appropriated or authorized amount as | 487 |
provided in division (E) of this section, the auditor immediately | 488 |
shall notify the board of county commissioners. When the board | 489 |
determines, on its own or after notification from the county | 490 |
auditor, that the county treasury should be reimbursed for credit | 491 |
card expenditures beyond the appropriated or authorized amount as | 492 |
provided in divisions (F)(1) and (2) of this section, it shall | 493 |
give written notice to the county auditor and to the officer or | 494 |
employee or appointing authority liable to the treasury as | 495 |
provided in those divisions. If, within thirty days after issuance | 496 |
of the written notice, the county treasury is not reimbursed for | 497 |
the amount shown on the written notice, the prosecuting attorney | 498 |
of the county shall recover that amount from the officer or | 499 |
employee or appointing authority who is liable under this section | 500 |
by civil action in any court of appropriate jurisdiction. | 501 |
(G) Use of a county credit card for any use other than those | 502 |
permitted under division (B)(1) of this section is a violation of | 503 |
section 2913.21 of the Revised Code. | 504 |
Sec. 301.28. (A) As used in this section: | 505 |
(1) "Financial transaction device" includes a credit card, | 506 |
debit card, charge card, or prepaid or stored value card, or | 507 |
automated clearinghouse network credit, debit, or e-check entry | 508 |
that includes, but is not limited to, accounts receivable and | 509 |
internet-initiated, point of purchase, and telephone-initiated | 510 |
applications or any other device or method for making an | 511 |
electronic payment or transfer of funds. | 512 |
(2) "County expenses" includes fees, costs, taxes, | 513 |
assessments, fines, penalties, payments, or any other expense a | 514 |
person owes or otherwise pays to a county office under the | 515 |
authority of a county official, other than dog registration and | 516 |
kennel fees required to be paid under Chapter 955. of the Revised | 517 |
Code. "County expenses" includes payment to a county office of | 518 |
money confiscated during the commitment of an individual to a | 519 |
county jail, of bail, of money for a prisoner's inmate account, | 520 |
and of money for goods and services obtained by or for the use of | 521 |
an individual incarcerated by a county sheriff. | 522 |
(3) "County official" includes the county auditor, county | 523 |
treasurer, county engineer, county recorder, county prosecuting | 524 |
attorney, county sheriff, county coroner, county park district and | 525 |
board of county commissioners, the clerk of the probate court, the | 526 |
clerk of the juvenile court, the clerks of court for all divisions | 527 |
of the courts of common pleas, and the clerk of the court of | 528 |
common pleas, the clerk of a county-operated municipal court, and | 529 |
the clerk of a county court. | 530 |
The term "county expenses" includes county expenses owed to | 531 |
the board of health of the general health district or a combined | 532 |
health district in the county. If the board of county | 533 |
commissioners authorizes county expenses to be paid by financial | 534 |
transaction devices under this section, then the board of health | 535 |
and the general health district and the combined health district | 536 |
may accept payments by financial transaction devices under this | 537 |
section as if the board were a "county official" and the district | 538 |
were a county office. However, in the case of a general health | 539 |
district formed by unification of general health districts under | 540 |
section 3709.10 of the Revised Code, this entitlement applies only | 541 |
if all the boards of county commissioners of all counties in the | 542 |
district have authorized payments to be accepted by financial | 543 |
transaction devices. | 544 |
The term "county expenses" also includes fees for services | 545 |
and the receipt of gifts to the county law library resources fund | 546 |
authorized by rules adopted by the county law library resources | 547 |
board under division (D) of section 307.51 of the Revised Code. If | 548 |
the board of county commissioners authorizes county expenses to be | 549 |
paid by financial transaction devices under this section, then the | 550 |
county law library resources board may accept payments by | 551 |
financial transaction devices under this section as if the board | 552 |
were a "county official." | 553 |
(B) Notwithstanding any other section of the Revised Code and | 554 |
except as provided in division (D) of this section, a board of | 555 |
county commissioners may adopt a resolution authorizing the | 556 |
acceptance of payments by financial transaction devices for county | 557 |
expenses. The resolution shall include the following: | 558 |
(1) A specification of those county officials who, and of the | 559 |
county offices under those county officials that, are authorized | 560 |
to accept payments by financial transaction devices; | 561 |
(2) A list of county expenses that may be paid for through | 562 |
the use of a financial transaction device; | 563 |
(3) Specific identification of financial transaction devices | 564 |
that the board authorizes as acceptable means of payment for | 565 |
county expenses. Uniform acceptance of financial transaction | 566 |
devices among different types of county expenses is not required. | 567 |
(4) The amount, if any, authorized as a surcharge or | 568 |
convenience fee under division (E) of this section for persons | 569 |
using a financial transaction device. Uniform application of | 570 |
surcharges or convenience fees among different types of county | 571 |
expenses is not required. | 572 |
(5) A specific provision as provided in division (G) of this | 573 |
section requiring the payment of a penalty if a payment made by | 574 |
means of a financial transaction device is returned or dishonored | 575 |
for any reason. | 576 |
The board's resolution shall also designate the county | 577 |
treasurer as an administrative agent to solicit proposals, within | 578 |
guidelines established by the board in the resolution and in | 579 |
compliance with the procedures provided in division (C) of this | 580 |
section, from financial institutions, issuers of financial | 581 |
transaction devices, and processors of financial transaction | 582 |
devices, to make recommendations about those proposals to the | 583 |
board, and to assist county offices in implementing the county's | 584 |
financial transaction devices program. The county treasurer may | 585 |
decline this responsibility within thirty days after receiving a | 586 |
copy of the board's resolution by notifying the board in writing | 587 |
within that period. If the treasurer so notifies the board, the | 588 |
board shall perform the duties of the administrative agent. | 589 |
If the county treasurer is the administrative agent and fails | 590 |
to administer the county financial transaction devices program in | 591 |
accordance with the guidelines in the board's resolution, the | 592 |
board shall notify the treasurer in writing of the board's | 593 |
findings, explain the failures, and give the treasurer six months | 594 |
to correct the failures. If the treasurer fails to make the | 595 |
appropriate corrections within that six-month period, the board | 596 |
may pass a resolution declaring the board to be the administrative | 597 |
agent. The board may later rescind that resolution at its | 598 |
discretion. | 599 |
(C) The county shall follow the procedures provided in this | 600 |
division whenever it plans to contract with financial | 601 |
institutions, issuers of financial transaction devices, or | 602 |
processors of financial transaction devices for the purposes of | 603 |
this section. The administrative agent shall request proposals | 604 |
from at least three financial institutions, issuers of financial | 605 |
transaction devices, or processors of financial transaction | 606 |
devices, as appropriate in accordance with the resolution adopted | 607 |
under division (B) of this section. Prior to sending any financial | 608 |
institution, issuer, or processor a copy of any such request, the | 609 |
county shall advertise its intent to request proposals in a | 610 |
newspaper of general circulation in the county once a week for two | 611 |
consecutive weeks or as provided in section 7.16 of the Revised | 612 |
Code. The notice shall state that the county intends to request | 613 |
proposals; specify the purpose of the request; indicate the date, | 614 |
which shall be at least ten days after the second publication, on | 615 |
which the request for proposals will be mailed to financial | 616 |
institutions, issuers, or processors; and require that any | 617 |
financial institution, issuer, or processor, whichever is | 618 |
appropriate, interested in receiving the request for proposals | 619 |
submit written notice of this interest to the county not later | 620 |
than noon of the day on which the request for proposals will be | 621 |
mailed. | 622 |
Upon receiving the proposals, the administrative agent shall | 623 |
review them and make a recommendation to the board of county | 624 |
commissioners on which proposals to accept. The board of county | 625 |
commissioners shall consider the agent's recommendation and review | 626 |
all proposals submitted, and then may choose to contract with any | 627 |
or all of the entities submitting proposals, as appropriate. The | 628 |
board shall provide any financial institution, issuer, or | 629 |
processor that submitted a proposal, but with which the board does | 630 |
not enter into a contract, notice that its proposal is rejected. | 631 |
The notice shall state the reasons for the rejection, indicate | 632 |
whose proposals were accepted, and provide a copy of the terms and | 633 |
conditions of the successful bids. | 634 |
(D) A board of county commissioners adopting a resolution | 635 |
under this section shall send a copy of the resolution to each | 636 |
county official in the county who is authorized by the resolution | 637 |
to accept payments by financial transaction devices. After | 638 |
receiving the resolution and before accepting payments by | 639 |
financial transaction devices, a county official shall provide | 640 |
written notification to the board of county commissioners of the | 641 |
official's intent to implement the resolution within the | 642 |
official's office. Each county office subject to the board's | 643 |
resolution adopted under division (B) of this section may use only | 644 |
the financial institutions, issuers of financial transaction | 645 |
devices, and processors of financial transaction devices with | 646 |
which the board of county commissioners contracts, and each such | 647 |
office is subject to the terms of those contracts. | 648 |
If a county office under the authority of a county official | 649 |
is directly responsible for collecting one or more county expenses | 650 |
and the county official determines not to accept payments by | 651 |
financial transaction devices for one or more of those expenses, | 652 |
the office shall not be required to accept payments by financial | 653 |
transaction devices, notwithstanding the adoption of a resolution | 654 |
by the board of county commissioners under this section. | 655 |
Any office of a clerk of the court of common pleas that | 656 |
accepts financial transaction devices on or before July 1, 1999, | 657 |
and any other county office that accepted such devices before | 658 |
January 1, 1998, may continue to accept such devices without being | 659 |
subject to any resolution passed by the board of county | 660 |
commissioners under division (B) of this section, or any other | 661 |
oversight by the board of the office's financial transaction | 662 |
devices program. Any such office may use surcharges or convenience | 663 |
fees in any manner the county official in charge of the office | 664 |
determines to be appropriate, and, if the county treasurer | 665 |
consents, may appoint the county treasurer to be the office's | 666 |
administrative agent for purposes of accepting financial | 667 |
transaction devices. In order not to be subject to the resolution | 668 |
of the board of county commissioners adopted under division (B) of | 669 |
this section, a county office shall notify the board in writing | 670 |
within thirty days after March 30, 1999, that it accepted | 671 |
financial transaction devices prior to January 1, 1998, or, in the | 672 |
case of the office of a clerk of the court of common pleas, the | 673 |
clerk has accepted or will accept such devices on or before July | 674 |
1, 1999. Each such notification shall explain how processing costs | 675 |
associated with financial transaction devices are being paid and | 676 |
shall indicate whether surcharge or convenience fees are being | 677 |
passed on to consumers. | 678 |
(E) A board of county commissioners may establish a surcharge | 679 |
or convenience fee that may be imposed upon a person making | 680 |
payment by a financial transaction device. The surcharge or | 681 |
convenience fee shall not be imposed unless authorized or | 682 |
otherwise permitted by the rules prescribed by an agreement | 683 |
governing the use and acceptance of the financial transaction | 684 |
device. | 685 |
If a surcharge or convenience fee is imposed, every county | 686 |
office accepting payment by a financial transaction device, | 687 |
regardless of whether that office is subject to a resolution | 688 |
adopted by a board of county commissioners, shall clearly post a | 689 |
notice in that office and shall notify each person making a | 690 |
payment by such a device about the surcharge or fee. Notice to | 691 |
each person making a payment shall be provided regardless of the | 692 |
medium used to make the payment and in a manner appropriate to | 693 |
that medium. Each notice shall include all of the following: | 694 |
(1) A statement that there is a surcharge or convenience fee | 695 |
for using a financial transaction device; | 696 |
(2) The total amount of the charge or fee expressed in | 697 |
dollars and cents for each transaction, or the rate of the charge | 698 |
or fee expressed as a percentage of the total amount of the | 699 |
transaction, whichever is applicable; | 700 |
(3) A clear statement that the surcharge or convenience fee | 701 |
is nonrefundable. | 702 |
(F) If a person elects to make a payment to the county by a | 703 |
financial transaction device and a surcharge or convenience fee is | 704 |
imposed, the payment of the surcharge or fee shall be considered | 705 |
voluntary and the surcharge or fee is not refundable. | 706 |
(G) If a person makes payment by financial transaction device | 707 |
and the payment is returned or dishonored for any reason, the | 708 |
person is liable to the county for payment of a penalty over and | 709 |
above the amount of the expense due. The board of county | 710 |
commissioners shall determine the amount of the penalty, which may | 711 |
be either a fee not to exceed twenty dollars or payment of the | 712 |
amount necessary to reimburse the county for banking charges, | 713 |
legal fees, or other expenses incurred by the county in collecting | 714 |
the returned or dishonored payment. The remedies and procedures | 715 |
provided in this section are in addition to any other available | 716 |
civil or criminal remedies provided by law. | 717 |
(H) No person making any payment by financial transaction | 718 |
device to a county office shall be relieved from liability for the | 719 |
underlying obligation except to the extent that the county | 720 |
realizes final payment of the underlying obligation in cash or its | 721 |
equivalent. If final payment is not made by the financial | 722 |
transaction device issuer or other guarantor of payment in the | 723 |
transaction, the underlying obligation shall survive and the | 724 |
county shall retain all remedies for enforcement that would have | 725 |
applied if the transaction had not occurred. | 726 |
(I) A county official or employee who accepts a financial | 727 |
transaction device payment in accordance with this section and any | 728 |
applicable state or local policies or rules is immune from | 729 |
personal liability for the final collection of such payments. | 730 |
Sec. 5101.92. The Ohio healthier buckeye advisory council may | 731 |
do all of the following: | 732 |
(A) Develop means by which county healthier buckeye councils | 733 |
established under section 355.02 of the Revised Code may reduce | 734 |
the reliance of individuals on publicly funded assistance programs | 735 |
as provided in section 355.03 of the Revised Code; | 736 |
(B) Recommend to the director of job and family services | 737 |
eligibility criteria, application processes, and maximum grant | 738 |
amounts for the Ohio healthier buckeye grant program; | 739 |
(C) Not later than December 1, | 740 |
director recommendations for doing all of the following: | 741 |
(1) Coordinating services across all public assistance | 742 |
programs to help individuals find employment, succeed at work, and | 743 |
stay out of poverty; | 744 |
(2) Revising incentives for public assistance programs to | 745 |
foster person-centered case management; | 746 |
(3) Standardizing and automating eligibility determination | 747 |
policies and processes for public assistance programs. | 748 |
Sec. 5703.57. (A) As used in this section, "Ohio business | 749 |
gateway" has the same meaning as in section 718.051 of the Revised | 750 |
Code. | 751 |
(B) There is hereby created the Ohio business gateway | 752 |
steering committee to direct the continuing development of the | 753 |
Ohio business gateway and to oversee its operations. The committee | 754 |
shall provide general oversight regarding operation of the Ohio | 755 |
business gateway and shall recommend to the department of | 756 |
administrative services enhancements that will improve the Ohio | 757 |
business gateway. The committee shall consider all banking, | 758 |
technological, administrative, and other issues associated with | 759 |
the Ohio business gateway and shall make recommendations regarding | 760 |
the type of reporting forms or other tax documents to be filed | 761 |
through the Ohio business gateway. | 762 |
(C) The committee shall consist of: | 763 |
(1) The following members, appointed by the governor with the | 764 |
advice and consent of the senate: | 765 |
(a) Not more than four representatives of the business | 766 |
community; | 767 |
(b) Not more than one representative of municipal tax | 768 |
administrators; and | 769 |
(c) Not more than two tax practitioners. | 770 |
(2) The following ex officio members: | 771 |
(a) The director or other highest officer of each state | 772 |
agency that has tax reporting forms or other tax documents filed | 773 |
with it through the Ohio business gateway or the director's | 774 |
designee; | 775 |
(b) The secretary of state or the secretary of state's | 776 |
designee; | 777 |
(c) The treasurer of state or the treasurer of state's | 778 |
designee; | 779 |
(d) The director of budget and management or the director's | 780 |
designee; | 781 |
(e) The state chief information officer or the officer's | 782 |
designee; | 783 |
(f) The tax commissioner or the tax commissioner's designee; | 784 |
and | 785 |
(g) The director of development or the director's designee; | 786 |
(h) The governor or the governor's designee. | 787 |
An appointed member shall serve until the member resigns or | 788 |
is removed by the governor. Vacancies shall be filled in the same | 789 |
manner as original appointments. | 790 |
(D) A vacancy on the committee does not impair the right of | 791 |
the other members to exercise all the functions of the committee. | 792 |
The presence of a majority of the members of the committee | 793 |
constitutes a quorum for the conduct of business of the committee. | 794 |
The concurrence of at least a majority of the members of the | 795 |
committee is necessary for any action to be taken by the | 796 |
committee. On request, each member of the committee shall be | 797 |
reimbursed for the actual and necessary expenses incurred in the | 798 |
discharge of the member's duties. | 799 |
(E) The committee is a part of the department of taxation for | 800 |
administrative purposes. | 801 |
(F) Each year, the governor shall select a member of the | 802 |
committee to serve as chairperson. The chairperson shall appoint | 803 |
an official or employee of the department of taxation to act as | 804 |
the committee's secretary. The secretary shall keep minutes of the | 805 |
committee's meetings and a journal of all meetings, proceedings, | 806 |
findings, and determinations of the committee. | 807 |
(G) The committee may hire professional, technical, and | 808 |
clerical staff needed to support its activities. | 809 |
(H) The committee shall meet as often as necessary to perform | 810 |
its duties. | 811 |
Sec. 5709.121. (A) Real property and tangible personal | 812 |
property belonging to a charitable or educational institution or | 813 |
to the state or a political subdivision, shall be considered as | 814 |
used exclusively for charitable or public purposes by such | 815 |
institution, the state, or political subdivision, if it meets one | 816 |
of the following requirements: | 817 |
(1) It is used by such institution, the state, or political | 818 |
subdivision, or by one or more other such institutions, the state, | 819 |
or political subdivisions under a lease, sublease, or other | 820 |
contractual arrangement: | 821 |
(a) As a community or area center in which presentations in | 822 |
music, dramatics, the arts, and related fields are made in order | 823 |
to foster public interest and education therein; | 824 |
(b) For other charitable, educational, or public purposes. | 825 |
(2) It is made available under the direction or control of | 826 |
such institution, the state, or political subdivision for use in | 827 |
furtherance of or incidental to its charitable, educational, or | 828 |
public purposes and not with the view to profit. | 829 |
(3) It is used by an organization described in division (D) | 830 |
of section 5709.12 of the Revised Code. If the organization is a | 831 |
corporation that receives a grant under the Thomas Alva Edison | 832 |
grant program authorized by division (C) of section 122.33 of the | 833 |
Revised Code at any time during the tax year, "used," for the | 834 |
purposes of this division, includes holding property for lease or | 835 |
resale to others. | 836 |
(B)(1) Property described in division (A)(1)(a) of this | 837 |
section shall continue to be considered as used exclusively for | 838 |
charitable or public purposes even if the property is conveyed | 839 |
through one conveyance or a series of conveyances to an entity | 840 |
that is not a charitable or educational institution and is not the | 841 |
state or a political subdivision, provided that all of the | 842 |
following conditions apply with respect to that property: | 843 |
(a) The property | 844 |
auditor's tax list and duplicate for the county in which it is | 845 |
located for the | 846 |
in which the property is conveyed through one conveyance or a | 847 |
series of conveyances; | 848 |
(b) The property is conveyed through one conveyance or a | 849 |
series of conveyances to an owner that does any of the following: | 850 |
(i) Leases the property through one lease or a series of | 851 |
leases to the entity that owned or occupied the property for the | 852 |
853 | |
property is conveyed or to an affiliate of that entity; | 854 |
(ii) Contracts to have renovations performed as described in | 855 |
division (B)(1)(d) of this section and is at least partially owned | 856 |
by a nonprofit organization described in section 501(c)(3) of the | 857 |
Internal Revenue Code that is exempt from taxation under section | 858 |
501(a) of that code. | 859 |
(c) The property includes improvements that are at least | 860 |
fifty years old; | 861 |
(d) The property is being renovated in connection with a | 862 |
claim for historic preservation tax credits available under | 863 |
federal law; | 864 |
(e) The property continues to be used for the purposes | 865 |
described in division (A)(1)(a) of this section after its | 866 |
conveyance; and | 867 |
(f) The property is certified by the United States secretary | 868 |
of the interior as a "certified historic structure" or certified | 869 |
as part of a certified historic structure. | 870 |
(2) Notwithstanding section 5715.27 of the Revised Code, an | 871 |
application for exemption from taxation of property described in | 872 |
division (B)(1) of this section may be filed by either the owner | 873 |
of the property or its occupant. | 874 |
(C) For purposes of this section, an institution that meets | 875 |
all of the following requirements is conclusively presumed to be a | 876 |
charitable institution: | 877 |
(1) The institution is a nonprofit corporation or | 878 |
association, no part of the net earnings of which inures to the | 879 |
benefit of any private shareholder or individual; | 880 |
(2) The institution is exempt from federal income taxation | 881 |
under section 501(a) of the Internal Revenue Code; | 882 |
(3) The majority of the institution's board of directors are | 883 |
appointed by the mayor or legislative authority of a municipal | 884 |
corporation or a board of county commissioners, or a combination | 885 |
thereof; | 886 |
(4) The primary purpose of the institution is to assist in | 887 |
the development and revitalization of downtown urban areas. | 888 |
Sec. 5726.01. As used in this chapter: | 889 |
(A) "Affiliated group" means a group of two or more persons | 890 |
with fifty per cent or greater of the value of each person's | 891 |
ownership interests owned or controlled directly, indirectly, or | 892 |
constructively through related interests by common owners during | 893 |
all or any portion of the taxable year, and the common owners. | 894 |
"Affiliated group" includes, but is not limited to, any person | 895 |
eligible to be included in a consolidated elected taxpayer group | 896 |
under section 5751.011 of the Revised Code or a combined taxpayer | 897 |
group under section 5751.012 of the Revised Code. | 898 |
(B) "Bank organization" means any of the following: | 899 |
(1) A national bank organized and operating as a national | 900 |
bank association pursuant to the "National Bank Act," 13 Stat. 100 | 901 |
(1864), 12 U.S.C. 21, et seq.; | 902 |
(2) A federal savings association or federal savings bank | 903 |
chartered under 12 U.S.C. 1464; | 904 |
(3) A bank, banking association, trust company, savings and | 905 |
loan association, savings bank, or other banking institution that | 906 |
is organized or incorporated under the laws of the United States, | 907 |
any state, or a foreign country; | 908 |
(4) Any corporation organized and operating pursuant to 12 | 909 |
U.S.C. 611, et seq.; | 910 |
(5) Any agency or branch of a foreign bank, as those terms | 911 |
are defined in 12 U.S.C. 3101; | 912 |
(6) An entity licensed as a small business investment company | 913 |
under the "Small Business Investment Act of 1958," 72 Stat. 689, | 914 |
15 U.S.C. 661, et seq.; | 915 |
(7) A company chartered under the "Farm Credit Act of 1933," | 916 |
48 Stat. 257, or a successor of such a company. | 917 |
"Bank organization" does not include an institution organized | 918 |
under the "Federal Farm Loan Act," 39 Stat. 360 (1916), or a | 919 |
successor of such an institution, an insurance company, or a | 920 |
credit union. | 921 |
(C) "Call report" means the consolidated reports of condition | 922 |
and income prescribed by the federal financial institutions | 923 |
examination council that a person is required to file with a | 924 |
federal regulatory agency pursuant to 12 U.S.C. 161, 12 U.S.C. | 925 |
324, or 12 U.S.C. 1817. | 926 |
(D) "Captive finance company" means a person that derived at | 927 |
least seventy-five per cent of its gross income for the current | 928 |
taxable year and the two taxable years preceding the current | 929 |
taxable year from one or more of the following transactions: | 930 |
(1) Financing transactions with members of its affiliated | 931 |
group; | 932 |
(2) Financing transactions with or for customers of products | 933 |
manufactured or sold by a member of its affiliated group; | 934 |
(3) Financing transactions with or for a distributor or | 935 |
franchisee that sells, leases, or services a product manufactured | 936 |
or sold by a member of the person's affiliated group; | 937 |
(4) Financing transactions with or for a supplier to a member | 938 |
of the person's affiliated group in connection with the member's | 939 |
manufacturing business; | 940 |
(5) Issuing bonds or other publicly traded debt instruments | 941 |
for the benefit of the affiliated group; | 942 |
(6) Short-term or long-term investments whereby the person | 943 |
invests the cash reserves of the affiliated group and the | 944 |
affiliated group utilizes the proceeds from the investments. | 945 |
For the purposes of division (D) of this section, "financing | 946 |
transaction" means making or selling loans, extending credit, | 947 |
leasing, earning or receiving subvention, including interest | 948 |
supplements and other support costs related thereto, or acquiring, | 949 |
selling, or servicing accounts receivable, notes, loans, leases, | 950 |
debt, or installment obligations that arise from the sale or lease | 951 |
of tangible personal property or the performance of services, and | 952 |
"gross income" has the same meaning as in section 61 of the | 953 |
Internal Revenue Code and includes income from transactions | 954 |
between the captive finance company and other members of its | 955 |
affiliated group. | 956 |
A person that has not been in continuous existence for the | 957 |
two taxable years preceding the current taxable year qualifies as | 958 |
a "captive finance company" for purposes of division (D) of this | 959 |
section if the person derived at least seventy-five per cent of | 960 |
its gross income for the period of its existence from one or more | 961 |
of the transactions described in divisions (D)(1) to (6) of this | 962 |
section. | 963 |
"Captive finance company" does not include a small dollar | 964 |
lender. | 965 |
| 966 |
institution organized or chartered under the laws of this state, | 967 |
any other state, or the United States. | 968 |
(F) "Diversified savings and loan holding company" has the | 969 |
same meaning as in 12 U.S.C. 1467a, as that section existed on | 970 |
January 1, 2012. | 971 |
(G) "Document of creation" means the articles of | 972 |
incorporation of a corporation, articles of organization of a | 973 |
limited liability company, registration of a foreign limited | 974 |
liability company, certificate of limited partnership, | 975 |
registration of a foreign limited partnership, registration of a | 976 |
domestic or foreign limited liability partnership, or registration | 977 |
of a trade name. | 978 |
(H) "Financial institution" means a bank organization, a | 979 |
holding company of a bank organization, or a nonbank financial | 980 |
organization, except when one of the following applies: | 981 |
(1) If two or more such entities are consolidated for the | 982 |
purposes of filing an FR Y-9, "financial institution" means a | 983 |
group consisting of all entities that are included in the FR Y-9. | 984 |
(2) If two or more such entities are consolidated for the | 985 |
purposes of filing a call report, "financial institution" means a | 986 |
group consisting of all entities that are included in the call | 987 |
report and that are not included in a group described in division | 988 |
(H)(1) of this section. | 989 |
(3) If a bank organization is owned directly by a | 990 |
grandfathered unitary savings and loan holding company or directly | 991 |
or indirectly by an entity that was a grandfathered unitary | 992 |
savings and loan holding company on January 1, 2012, "financial | 993 |
institution" means a group consisting only of that bank | 994 |
organization and the entities included in that bank organization's | 995 |
call report, notwithstanding division (H)(1) or (2) of this | 996 |
section. | 997 |
"Financial institution" does not include a diversified | 998 |
savings and loan holding company | 999 |
savings and loan holding company, any entity that was a | 1000 |
grandfathered unitary savings and loan holding company on January | 1001 |
1, 2012, or any entity that is not a bank organization or owned by | 1002 |
a bank organization and that is owned directly or indirectly by an | 1003 |
entity that was a grandfathered unitary savings and loan holding | 1004 |
company on January 1, 2012. | 1005 |
(I) "FR Y-9" means the consolidated or parent-only financial | 1006 |
statements that a holding company is required to file with the | 1007 |
federal reserve board pursuant to 12 U.S.C. 1844. In the case of a | 1008 |
holding company required to file both consolidated and parent-only | 1009 |
financial statements, "FR Y-9" means the consolidated financial | 1010 |
statements that the holding company is required to file. | 1011 |
(J) "Grandfathered unitary savings and loan holding company" | 1012 |
means an entity described in 12 U.S.C. 1467a(c)(9)(C), as that | 1013 |
section existed on December 31, 1999. | 1014 |
(K) "Gross receipts" means all items of income, without | 1015 |
deduction for expenses. If the reporting person for a taxpayer is | 1016 |
a holding company, "gross receipts" includes all items of income | 1017 |
reported on the FR Y-9 filed by the holding company. If the | 1018 |
reporting person for a taxpayer is a bank organization, "gross | 1019 |
receipts" includes all items of income reported on the call report | 1020 |
filed by the bank organization. If the reporting person for a | 1021 |
taxpayer is a nonbank financial organization, "gross receipts" | 1022 |
includes all items of income reported in accordance with generally | 1023 |
accepted accounting principles. | 1024 |
(L) "Insurance company" means every corporation, association, | 1025 |
and society engaged in the business of insurance of any character, | 1026 |
or engaged in the business of entering into contracts | 1027 |
substantially amounting to insurance of any character, or of | 1028 |
indemnifying or guaranteeing against loss or damage, or acting as | 1029 |
surety on bonds or undertakings. "Insurance company" also includes | 1030 |
any health insuring corporation as defined in section 1751.01 of | 1031 |
the Revised Code. | 1032 |
(M)(1) "Nonbank financial organization" means every person | 1033 |
that is not a bank organization or a holding company of a bank | 1034 |
organization and that engages in business primarily as a small | 1035 |
dollar lender. "Nonbank financial organization" does not include | 1036 |
an institution organized under the "Federal Farm Loan Act," 39 | 1037 |
Stat. 360 (1916), or a successor of such an institution, an | 1038 |
insurance company, a captive finance company, a credit union, an | 1039 |
institution organized and operated exclusively for charitable | 1040 |
purposes within the meaning of section 501(c)(3) of the Internal | 1041 |
Revenue Code, or a person that facilitates or services one or more | 1042 |
securitizations for a bank organization, a holding company of a | 1043 |
bank organization, a captive finance company, or any member of the | 1044 |
person's affiliated group. | 1045 |
(2) A person is engaged in business primarily as a small | 1046 |
dollar lender if the person has, for the taxable year, gross | 1047 |
income from the activities described in division (O) of this | 1048 |
section that exceeds the person's gross income from all other | 1049 |
activities. As used in division (M) of this section, "gross | 1050 |
income" has the same meaning as in section 61 of the Internal | 1051 |
Revenue Code, and income from transactions between the person and | 1052 |
the other members of the affiliated group shall be eliminated, and | 1053 |
any sales, exchanges, and other dispositions of commercial paper | 1054 |
to persons outside the affiliated group produces gross income only | 1055 |
to the extent the proceeds from such transactions exceed the | 1056 |
affiliated group's basis in such commercial paper. | 1057 |
(N) "Reporting person" means one of the following: | 1058 |
(1) In the case of a financial institution described in | 1059 |
division (H)(1) of this section, the top-tier holding company | 1060 |
required to file an FR Y-9. | 1061 |
(2) In the case of a financial institution described in | 1062 |
division (H)(2) or (3) of this section, the bank organization | 1063 |
required to file the call report. | 1064 |
(3) In the case of a bank organization or nonbank financial | 1065 |
organization that is not included in a group described in division | 1066 |
(H)(1) or (2) of this section, the bank organization or nonbank | 1067 |
financial organization. | 1068 |
(O) "Small dollar lender" means any person engaged primarily | 1069 |
in the business of loaning money to individuals, provided that the | 1070 |
loan amounts do not exceed five thousand dollars and the duration | 1071 |
of the loans do not exceed twelve months. A "small dollar lender" | 1072 |
does not include a bank organization, credit union, or captive | 1073 |
finance company. | 1074 |
(P) "Tax year" means the calendar year for which the tax | 1075 |
levied under section 5726.02 of the Revised Code is required to be | 1076 |
paid. | 1077 |
(Q) "Taxable year" means the calendar year preceding the year | 1078 |
in which an annual report is required to be filed under section | 1079 |
5726.03 of the Revised Code. | 1080 |
(R) "Taxpayer" means a financial institution subject to the | 1081 |
tax levied under section 5726.02 of the Revised Code. | 1082 |
(S) "Total equity capital" means the sum of the common stock | 1083 |
at par value, perpetual preferred stock and related surplus, other | 1084 |
surplus not related to perpetual preferred stock, retained | 1085 |
earnings, accumulated other comprehensive income, treasury stock, | 1086 |
unearned employee stock ownership plan shares, and other equity | 1087 |
components of a financial institution. "Total equity capital" | 1088 |
shall not include any noncontrolling (minority) interests as | 1089 |
reported on an FR Y-9 or call report, unless such interests are in | 1090 |
a bank organization or a bank holding company. | 1091 |
(T) "Total Ohio equity capital" means the portion of the | 1092 |
total equity capital of a financial institution apportioned to | 1093 |
Ohio pursuant to section 5726.05 of the Revised Code. | 1094 |
(U) "Holding company" does not include a diversified savings | 1095 |
and loan holding company | 1096 |
loan holding company, any entity that was a grandfathered unitary | 1097 |
savings and loan holding company on January 1, 2012, or any entity | 1098 |
that is not a bank organization or owned by a bank organization | 1099 |
and that is owned directly or indirectly by an entity that was a | 1100 |
grandfathered unitary savings and loan holding company on January | 1101 |
1, 2012. | 1102 |
(V) "Securitization" means transferring one or more assets to | 1103 |
one or more persons and subsequently issuing securities backed by | 1104 |
the right to receive payment from the asset or assets so | 1105 |
transferred. | 1106 |
Sec. 5726.04. (A) The tax levied on a financial institution | 1107 |
under this chapter shall be the greater of the following: | 1108 |
(1) A minimum tax equal to one thousand dollars; | 1109 |
(2) The product of the total Ohio equity capital of the | 1110 |
financial institution, as determined under this section, | 1111 |
multiplied by eight mills for each dollar of the first two hundred | 1112 |
million dollars of total Ohio equity capital, by four mills for | 1113 |
each dollar of total Ohio equity capital greater than two hundred | 1114 |
million and less than one billion three hundred million | 1115 |
dollars, and by two and one-half mills for each dollar of total | 1116 |
Ohio equity capital | 1117 |
billion three hundred million dollars. | 1118 |
(B) If the reporting person for a financial institution files | 1119 |
an FR Y-9 or call report, the total equity capital of the | 1120 |
financial institution shall equal the total equity capital shown | 1121 |
on the reporting person's FR Y-9 or call report as of the end of | 1122 |
the taxable year. The total equity capital of all other financial | 1123 |
institutions shall be reported as of the end of the taxable year | 1124 |
in accordance with generally accepted accounting principles. | 1125 |
(C) For the purposes of this section, "total Ohio equity | 1126 |
capital" means the product of the total equity capital of a | 1127 |
financial institution as of the end of a taxable year multiplied | 1128 |
by the Ohio apportionment ratio calculated for the financial | 1129 |
institution under section 5726.05 of the Revised Code, except as | 1130 |
provided in section 5726.041 of the Revised Code. | 1131 |
(D) All payments received from the tax levied under this | 1132 |
chapter shall be credited to the general revenue fund. | 1133 |
(E)(1) As used in this division: | 1134 |
(a) "First target tax amount" means two hundred million | 1135 |
dollars. | 1136 |
(b) "Second target tax amount" means one hundred six per cent | 1137 |
of the first target tax amount or, if applicable, the first target | 1138 |
tax amount as adjusted under division (E)(2) or (3) of this | 1139 |
section. | 1140 |
(c) "Amount of taxes collected" means the amount of taxes | 1141 |
received by the tax commissioner from the tax levied under this | 1142 |
chapter for a tax year, plus the total amount of the tax credit | 1143 |
authorized by section 5726.57 of the Revised Code claimed on tax | 1144 |
year 2014 reports, less any amounts refunded to taxpayers for the | 1145 |
same tax year. | 1146 |
(2) If, for the tax year beginning on January 1, 2014, the | 1147 |
total amount of taxes collected from all taxpayers under this | 1148 |
chapter is greater than one hundred ten per cent of the first | 1149 |
target tax amount, the tax commissioner shall decrease each tax | 1150 |
rate provided in division (A)(2) of this section by a percentage | 1151 |
equal to the percentage by which the amount of taxes collected | 1152 |
exceeded the first target tax amount. | 1153 |
(3) If, for the tax year beginning on January 1, 2014, the | 1154 |
total amount of taxes collected from all taxpayers under this | 1155 |
chapter is less than ninety per cent of the first target tax | 1156 |
amount, the tax commissioner shall increase the tax rate for each | 1157 |
dollar of total Ohio equity capital | 1158 |
greater than one billion three hundred million dollars as provided | 1159 |
in division (A)(2) of this section by a percentage equal to | 1160 |
1161 | |
1162 | |
1163 | |
which is the aggregate sum of each dollar of each taxpayer's Ohio | 1164 |
equity capital greater than or equal to one billion three hundred | 1165 |
million dollars, as reported by each taxpayer for tax year 2014, | 1166 |
multiplied by the tax rate for each dollar of total Ohio equity | 1167 |
capital greater than or equal to one billion three hundred million | 1168 |
dollars provided under division (A)(2) of this section, and the | 1169 |
numerator of which is the sum of the denominator and the | 1170 |
difference obtained by subtracting the amount of taxes collected | 1171 |
under this chapter in tax year 2014 from ninety per cent of the | 1172 |
first target tax amount. | 1173 |
(4) If, for the tax year beginning on January 1, 2016, the | 1174 |
total amount of taxes collected from all taxpayers under this | 1175 |
chapter is greater than one hundred ten per cent of the second | 1176 |
target tax amount, the tax commissioner shall decrease each tax | 1177 |
rate in effect on January 1, 2016, by a percentage equal to the | 1178 |
percentage by which the amount of taxes collected exceeded the | 1179 |
second target tax amount. | 1180 |
(5) If, for the tax year beginning on January 1, 2016, the | 1181 |
total amount of taxes collected from all taxpayers under this | 1182 |
chapter is less than ninety per cent of the second target tax | 1183 |
amount, the tax commissioner shall increase the tax rate for each | 1184 |
dollar of total Ohio equity capital | 1185 |
greater than one billion three hundred million dollars as provided | 1186 |
in division (A)(2) of this section by a percentage equal to | 1187 |
1188 | |
1189 | |
1190 | |
of which is the aggregate sum of each dollar of each taxpayer's | 1191 |
Ohio equity capital greater than or equal to one billion three | 1192 |
hundred million dollars, as reported by each taxpayer for tax year | 1193 |
2016, multiplied by the tax rate for each dollar of total Ohio | 1194 |
equity capital greater than or equal to one billion three hundred | 1195 |
million dollars provided under division (A)(2) of this section, | 1196 |
and the numerator of which is the sum of the denominator and the | 1197 |
difference obtained by subtracting the amount of taxes collected | 1198 |
under this chapter in tax year 2016 from ninety per cent of the | 1199 |
second target tax amount. | 1200 |
(6) Tax rates adjusted pursuant to division (E)(2), (3), (4), | 1201 |
or (5) of this section shall be rounded to the nearest one-tenth | 1202 |
of one mill per dollar. The tax commissioner shall publish the new | 1203 |
tax rates by journal entry and provide notice of the new tax rates | 1204 |
to taxpayers. The new tax rates adjusted pursuant to division | 1205 |
(E)(2) or (3) of this section shall apply to tax years beginning | 1206 |
on or after January 1, 2015. The new tax rates adjusted pursuant | 1207 |
to division (E)(4) or (5) of this section shall apply to tax years | 1208 |
beginning on or after January 1, 2017. | 1209 |
Section 2. That existing sections 122.175, 301.27, 301.28, | 1210 |
5101.92, 5703.57, 5709.121, 5726.01, and 5726.04 of the Revised | 1211 |
Code are hereby repealed. | 1212 |
Section 3. (A) All terms used in this section have the same | 1213 |
meanings as in sections 5739.01 and 5741.01 of the Revised Code. | 1214 |
As used in this section: | 1215 |
(1) "Clothing" means all human wearing apparel suitable for | 1216 |
general use. "Clothing" includes, but is not limited to, aprons, | 1217 |
household and shop; athletic supporters; baby receiving blankets; | 1218 |
bathing suits and caps; beach capes and coats; belts and | 1219 |
suspenders; boots; coats and jackets; costumes; diapers, children | 1220 |
and adult, including disposable diapers; ear muffs; footlets; | 1221 |
formal wear; garters and garter belts; girdles; gloves and mittens | 1222 |
for general use; hats and caps; hosiery; insoles for shoes; lab | 1223 |
coats; neckties; overshoes; pantyhose; rainwear; rubber pants; | 1224 |
sandals; scarves; shoes and shoe laces; slippers; sneakers; socks | 1225 |
and stockings; steel-toed shoes; underwear; uniforms, athletic and | 1226 |
nonathletic; and wedding apparel. "Clothing" does not include | 1227 |
items purchased for use in a trade or business; clothing | 1228 |
accessories or equipment; protective equipment; sports or | 1229 |
recreational equipment; belt buckles sold separately; costume | 1230 |
masks sold separately; patches and emblems sold separately; sewing | 1231 |
equipment and supplies including, but not limited to, knitting | 1232 |
needles, patterns, pins, scissors, sewing machines, sewing | 1233 |
needles, tape measures, and thimbles; and sewing materials that | 1234 |
become part of "clothing" including, but not limited to, buttons, | 1235 |
fabric, lace, thread, yarn, and zippers. | 1236 |
(2) "School supplies" means items commonly used by a student | 1237 |
in a course of study. "School supplies" includes only the | 1238 |
following items: binders; book bags; calculators; cellophane tape; | 1239 |
blackboard chalk; compasses; composition books; crayons; erasers; | 1240 |
folders, expandable, pocket, plastic, and manila; glue, paste, and | 1241 |
paste sticks; highlighters; index cards; index card boxes; legal | 1242 |
pads; lunch boxes; markers; notebooks; paper, loose-leaf ruled | 1243 |
notebook paper, copy paper, graph paper, tracing paper, manila | 1244 |
paper, colored paper, poster board, and construction paper; pencil | 1245 |
boxes and other school supply boxes; pencil sharpeners; pencils; | 1246 |
pens; protractors; rulers; scissors; and writing tablets. "School | 1247 |
supplies" does not include any item purchased for use in a trade | 1248 |
or business. | 1249 |
(3) "School instructional material" means written material | 1250 |
commonly used by a student in a course of study as a reference and | 1251 |
to learn the subject being taught. "School instructional material" | 1252 |
includes only the following items: reference books, reference maps | 1253 |
and globes, textbooks, and workbooks. "School instructional | 1254 |
material" does not include any material purchased for use in a | 1255 |
trade or business. | 1256 |
(B) Taxes levied by or under sections 5739.02, 5739.021, | 1257 |
5739.023, 5739.026, 5741.02, 5741.021, 5741.022, and 5741.023 of | 1258 |
the Revised Code do not apply to the sale or storage, use, or | 1259 |
other consumption of any of the following occurring on August 7, | 1260 |
8, or 9, 2015: | 1261 |
(1) An item of clothing, the price of which is seventy-five | 1262 |
dollars or less; | 1263 |
(2) An item of school supplies, the price of which is twenty | 1264 |
dollars or less; | 1265 |
(3) An item of school instructional material, the price of | 1266 |
which is twenty dollars or less. | 1267 |
(C) This section is repealed effective August 10, 2015. | 1268 |
Section 4. ECONOMIC GARDENING TECHNICAL ASSISTANCE PILOT | 1269 |
PROGRAM | 1270 |
(A) As used in this section: | 1271 |
(1) "Eligible business" means a for-profit business | 1272 |
association that has at least six employees but not more than | 1273 |
ninety-nine employees and that has maintained its principal place | 1274 |
of business in the state for at least a two-year period ending on | 1275 |
the date the business applies for assistance under this section. | 1276 |
The business must generate at least seven hundred fifty thousand | 1277 |
dollars but not more than twenty-five million dollars in annual | 1278 |
revenue and must have increased both its number of full-time | 1279 |
equivalent employees in this state and its gross revenue during at | 1280 |
least three of the five years preceding the date of application. | 1281 |
(2) "Full-time equivalent employee" means the quotient | 1282 |
obtained by dividing the total number of hours for which an | 1283 |
eligible business employs employees during a year by two thousand | 1284 |
eighty. | 1285 |
(B) There is hereby created in the Development Services | 1286 |
Agency the Economic Gardening Technical Assistance Pilot Program. | 1287 |
The Director of Development Services may contract with or | 1288 |
coordinate one or more persons to aid in the administration and | 1289 |
operation of the program. | 1290 |
The Director shall provide technical assistance to eligible | 1291 |
businesses, including, but not limited to, access to information | 1292 |
and market intelligence services, including information on | 1293 |
markets, customers, and competitors, such as business databases, | 1294 |
geographic information systems, search engine marketing, and | 1295 |
business connection development encouraging interaction and | 1296 |
exchange among business owners and resource providers such as | 1297 |
trade associations, academic institutions, business advocacy | 1298 |
organizations, peer-based learning sessions, and mentoring | 1299 |
programs. The Director, through the program, is authorized to | 1300 |
promote the general business and industrial interests of the | 1301 |
state. | 1302 |
(C)(1) The Director, in selecting eligible businesses to | 1303 |
assist, shall select businesses in more than one industry | 1304 |
classification and, to the extent practicable, shall choose | 1305 |
businesses that are geographically distributed throughout the | 1306 |
state. | 1307 |
(2) A business receiving assistance under the program must | 1308 |
enter into an agreement with the Director to establish the | 1309 |
business's commitment to participate in the program. The agreement | 1310 |
must require, at a minimum, that the business do all of the | 1311 |
following: | 1312 |
(a) Attend the number of meetings between the business and | 1313 |
the Director or another person designated by the Director as | 1314 |
prescribed in the agreement; | 1315 |
(b) Report job creation data in the manner prescribed by the | 1316 |
Director; | 1317 |
(c) Provide financial data in the manner prescribed by the | 1318 |
Director. | 1319 |
The Director may prescribe in the agreement additional | 1320 |
reporting requirements as are necessary to document the progress | 1321 |
of the business and monitor the business's implementation of the | 1322 |
assistance. | 1323 |
(D) On or before one year after the effective date of S.B. | 1324 |
243 of the 130th General Assembly, the Director of Development | 1325 |
Services shall make available on the Development Services Agency's | 1326 |
web site a report that includes, at a minimum, the number of | 1327 |
businesses receiving assistance under this section, the number of | 1328 |
full-time equivalent employees created as a result of the | 1329 |
assistance, the total amount of compensation paid for such | 1330 |
employees, and the locations and types of business conducted by | 1331 |
the businesses. The report shall also evaluate the effectiveness | 1332 |
of the Economic Gardening Technical Assistance Pilot Program and | 1333 |
recommend any changes to be made to the program. The report shall | 1334 |
be submitted to the Governor, the Speaker and Minority Leader of | 1335 |
the House of Representatives, and the Majority Leader and Minority | 1336 |
Leader of the Senate. | 1337 |
(E) The Director of Development Services shall adopt rules in | 1338 |
accordance with Chapter 119. of the Revised Code that are | 1339 |
necessary for the administration of the Economic Gardening | 1340 |
Technical Assistance Pilot Program. | 1341 |
Section 5. Section 4 of this act is hereby repealed, | 1342 |
effective two years after the effective date of this act. | 1343 |
Section 6. Notwithstanding any other provision of law, the | 1344 |
Director of Budget and Management shall transfer an additional $10 | 1345 |
million in cash from the GRF to the Local Government Fund in FY | 1346 |
2015. The Tax Commissioner shall determine amounts to be | 1347 |
distributed to each county undivided local government fund. Half | 1348 |
of the $10 million is to be divided among the counties so that | 1349 |
each township in the state receives the same amount, and half is | 1350 |
to be apportioned based on township road miles. These amounts are | 1351 |
hereby appropriated. The Tax Commissioner shall distribute these | 1352 |
amounts, and shall separately identify to each county treasurer | 1353 |
the amount to be divided equally among townships in the county and | 1354 |
the amount to be divided among the townships based on road miles. | 1355 |
Each appropriate county officer shall transfer cash from the | 1356 |
county undivided local government fund to townships in the county | 1357 |
based on this division of funds. | 1358 |
Section 7. All items in this section are hereby appropriated | 1359 |
as designated out of any moneys in the state treasury to the | 1360 |
credit of the designated fund. For all appropriations made in this | 1361 |
act, those in the first column are for fiscal year 2014 and those | 1362 |
in the second column are for fiscal year 2015. The appropriations | 1363 |
made in this act are in addition to any other appropriations made | 1364 |
for the FY 2014-FY 2015 biennium. | 1365 |
1366 | |
General Revenue Fund | 1367 |
GRF | 195407 | Travel and Tourism | $ | 0 | $ | 1,228,321 | 1368 | ||||
GRF | 195530 | Economic Gardening Pilot Program | $ | 0 | $ | 500,000 | 1369 | ||||
GRF | 195532 | Technology Programs and Grants | $ | 0 | $ | 2,290,500 | 1370 | ||||
TOTAL GRF General Revenue Fund | $ | 0 | $ | 4,018,821 | 1371 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 0 | $ | 4,018,821 | 1372 |
TRAVEL AND TOURISM | 1373 |
Of the foregoing appropriation item 195407, Travel and | 1374 |
Tourism, $500,000 in fiscal year 2015 shall be used to support the | 1375 |
2015 Major League Baseball All-Star Game in Cincinnati. | 1376 |
Of the foregoing appropriation item 195407, Travel and | 1377 |
Tourism, $428,321 in fiscal year 2015 shall be used to support the | 1378 |
Chagrin Valley Little Theater. | 1379 |
Of the foregoing appropriation item 195407, Travel and | 1380 |
Tourism, $300,000 in fiscal year 2015 shall be used for | 1381 |
renovations to the James Kilbourne Memorial Library building in | 1382 |
the City of Worthington. | 1383 |
ECONOMIC GARDENING PILOT PROGRAM | 1384 |
The foregoing appropriation item 195530, Economic Gardening | 1385 |
Pilot Program, shall be used for the Economic Gardening Technical | 1386 |
Assistance Pilot Program established in Section 4 of this act. | 1387 |
TECHNOLOGY PROGRAMS AND GRANTS | 1388 |
Of the foregoing appropriation item 195532, Technology | 1389 |
Programs and Grants, up to $1,510,000 in fiscal year 2015 shall be | 1390 |
allocated to Connect Ohio to support the Digital Works initiative. | 1391 |
Of the foregoing appropriation item 195532, Technology | 1392 |
Programs and Grants, up to $780,500 in fiscal year 2015 shall be | 1393 |
allocated to Connect Ohio to provide broadband mapping and | 1394 |
economic development consultation services. | 1395 |
1396 | |
General Revenue Fund | 1397 |
GRF | 200457 | STEM Initiatives | $ | 0 | $ | 200,000 | 1398 | ||||
TOTAL GRF General Revenue Fund | $ | 0 | $ | 200,000 | 1399 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 0 | $ | 200,000 | 1400 |
STEM INITIATIVES | 1401 |
The foregoing appropriation item 200457, STEM Initiatives, | 1402 |
shall be used for building and equipment costs associated with the | 1403 |
Lake County Incubator Project located on or near Lakeland | 1404 |
Community College. The purpose of this project is to improve the | 1405 |
workforce of Lake County and foster an environment of | 1406 |
entrepreneurial business creation by, among other initiatives, | 1407 |
offering programs that enhance the number of high school students | 1408 |
that eventually enroll in and complete certificate programs in | 1409 |
science, technology, engineering, and mathematics (STEM) fields | 1410 |
and by offering additional dual enrollment opportunities. The | 1411 |
building housing the project shall accommodate advanced STEM and | 1412 |
computer coding programs, a fabrication laboratory, and medical | 1413 |
sciences education facilities. Educational programs hosted at the | 1414 |
building shall be delivered through a partnership between the Lake | 1415 |
County Educational Service Center, the Auburn Career Center, and | 1416 |
Lakeland Community College. | 1417 |
1418 | |
General Revenue Fund | 1419 |
GRF | 600521 | Family Assistance - Local | $ | 0 | $ | 1,800,000 | 1420 | ||||
GRF | 600523 | Family and Children Services | $ | 0 | $ | 1,200,000 | 1421 | ||||
TOTAL GRF General Revenue Fund | $ | 0 | $ | 3,000,000 | 1422 | ||||||
TOTAL ALL BUDGET FUND GROUPS | $ | 0 | $ | 3,000,000 | 1423 |
FAMILY ASSISTANCE-LOCAL | 1424 |
Of the foregoing appropriation item 600521, Family Assistance | 1425 |
- Local, $1,500,000 in fiscal year 2015 shall be allocated to the | 1426 |
Putnam County YMCA in the city of Ottawa. | 1427 |
Of the foregoing appropriation item 600521, Family | 1428 |
Assistance-Local, $300,000 in fiscal year 2015 shall be allocated | 1429 |
to the Jewish Federation of Cincinnati to provide operating funds | 1430 |
for the Mayerson Jewish Community Center, Jewish Family Service of | 1431 |
Cincinnati, and Dream Homes, Inc. | 1432 |
CHILD PLACEMENT LEVEL OF CARE TOOL PILOT PROGRAM | 1433 |
Of the foregoing appropriation item 600523, Family and | 1434 |
Children Services, $1,200,000 in fiscal year 2015 shall be used to | 1435 |
fund the Child Placement Level of Care Tool Pilot Program | 1436 |
established in Section 301.143 of Am. Sub. H.B. 59 of the 130th | 1437 |
General Assembly, as amended by Am. Sub. H.B. 483 of the 130th | 1438 |
General Assembly. | 1439 |
Section 8. Within the limits set forth in this act, the | 1440 |
Director of Budget and Management shall establish accounts | 1441 |
indicating the source and amount of funds for each appropriation | 1442 |
made in this act, and shall determine the form and manner in which | 1443 |
appropriation accounts shall be maintained. Expenditures from | 1444 |
appropriations contained in this act shall be accounted for as | 1445 |
though made in the main operating appropriations act of the 130th | 1446 |
General Assembly. | 1447 |
The appropriations made in this act are subject to all | 1448 |
provisions of the main operating appropriations act of the 130th | 1449 |
General Assembly that are generally applicable to such | 1450 |
appropriations. | 1451 |
Section 9. That Section 253.90 of Am. H.B. 497 of the 130th | 1452 |
General Assembly be amended to read as follows: | 1453 |
Reappropriations |
Sec. 253.90. CLS CLEVELAND STATE UNIVERSITY | 1454 |
Higher Education Improvement Taxable Fund (Fund 7024) | 1455 | ||||||
C26062 | Fenn College of Engineering - Taxable | $ | 1,234,810 | 1456 | |||
TOTAL Higher Education Improvement Taxable Fund | $ | 1,234,810 | 1457 |
Higher Education Improvement Fund (Fund 7034) | 1458 | ||||||
C26002 | 17th - 18th Street Block | $ | 90,615 | 1459 | |||
C26008 | Geographic Information Systems | $ | 4,802 | 1460 | |||
C26016 | Student Services | $ | 9,716 | 1461 | |||
C26022 | Campus Fire Alarm Upgrade | $ | 15,108 | 1462 | |||
C26027 | Cleveland Playhouse | $ | 150,000 | 1463 | |||
C26040 | Cleveland Museum of Art | $ | 3,000,000 | 1464 | |||
C26041 | Anthropology Department Renovation/Relocation | $ | 374,332 | 1465 | |||
C26053 | Playhouse Square Center | $ | 5,092 | 1466 | |||
C26059 | Playhouse Square - Allen Theatre | $ | 150,000 | 1467 | |||
C26061 | Fenn College of Engineering | $ | 11,113,290 | 1468 | |||
C26071 | University Hospital Seidman Cancer Center Proton Therapy Center | $ | 500,000 | 1469 | |||
TOTAL Higher Education Improvement Fund | $ | 1470 | |||||
TOTAL ALL FUNDS | $ | 1471 |
FENN COLLEGE OF ENGINEERING | 1472 |
The amount reappropriated for the foregoing appropriation | 1473 |
item C26061, Fenn College of Engineering, is the unencumbered and | 1474 |
unallotted balance as of June 30, 2014, in appropriation item | 1475 |
C26061, Fenn College of Engineering, plus the unencumbered and | 1476 |
unallotted balance as of June 30, 2014, in appropriation item | 1477 |
C26060, Main Classroom Roof Renovation. | 1478 |
Section 10. That existing Section 253.90 of Am. H.B. 497 of | 1479 |
the 130th General Assembly is hereby repealed. | 1480 |
Section 11. That Section 239.10 of Am. H.B. 497 of the 130th | 1481 |
General Assembly, as amended by Am. Sub. H.B. 483 of the 130th | 1482 |
General Assembly, be amended to read as follows: | 1483 |
Sec. 239.10. FCC FACILITIES CONSTRUCTION COMMISSION | 1484 |
Lottery Profits Education Fund (Fund 7017) | 1485 |
C23014 | Classroom Facilities Assistance Program – Lottery Profits | $ | 100,000,000 | 1486 | |||
TOTAL Lottery Profits Education Fund | $ | 100,000,000 | 1487 |
Public School Building Fund (Fund 7021) | 1488 |
C230V9 | School Security Grants | $ | 17,345,000 | 1489 | |||
TOTAL Public School Building Fund | $ | 17,345,000 | 1490 |
Administrative Building Fund (Fund 7026) | 1491 |
C23016 | Energy Conservation Projects | $ | 3,000,000 | 1492 | |||
C230E5 | State Agency Planning/Assessment | $ | 500,000 | 1493 | |||
TOTAL Administrative Building Fund | $ | 3,500,000 | 1494 |
Cultural and Sports Facilities Building Fund (Fund 7030) | 1495 |
C23022 | Woodward Opera House Redevelopment | $ | 100,000 | 1496 | |||
C23023 | OHS - Ohio History Center Exhibit Replacement | $ | 840,750 | 1497 | |||
C23024 | OHS - Statewide Site Exhibit Renovation | $ | 420,000 | 1498 | |||
C23025 | OHS - Statewide Site Repairs | $ | 1,152,700 | 1499 | |||
C23027 | OHS - Zoar Village Building Restoration | $ | 502,500 | 1500 | |||
C23028 | OHS - Basic Renovations and Emergency Repairs | $ | 850,000 | 1501 | |||
C23030 | OHS - Rankin House State Memorial | $ | 653,000 | 1502 | |||
C23031 | OHS - Harding Home State Memorial | $ | 250,000 | 1503 | |||
C23032 | OHS - Ohio Historical Center Rehabilitation | $ | 985,000 | 1504 | |||
C23033 | OHS - Stowe House State Memorial | $ | 300,000 | 1505 | |||
C23038 | OHS - Fort Amanda State Memorial | $ | 395,000 | 1506 | |||
C23042 | Tecumseh - Sugarloaf Mountain Amphitheatre | $ | 33,500 | 1507 | |||
C23044 | OHS - Ohio River Museum | $ | 52,200 | 1508 | |||
C23045 | OHS - Lockington Locks Stabilization | $ | 358,900 | 1509 | |||
C23057 | OHS - Online Portal to Ohio's Heritage | $ | 1,246,000 | 1510 | |||
C23059 | Lake Erie Nature and Science Center | $ | 300,000 | 1511 | |||
C23068 | Huntington House | $ | 75,000 | 1512 | |||
C23077 | Columbus Museum of Art: Expansion and Renovation Phase 3 | $ | 1,101,000 | 1513 | |||
C23083 | Stan Hywet Hall & Gardens Restoration | $ | 1,560,522 | 1514 | |||
C23091 | Ohio Theatre - Toledo | $ | 201,000 | 1515 | |||
C23098 | Twin City Opera House | $ | 400,000 | 1516 | |||
C230A1 | Preble County Historical Society | $ | 50,000 | 1517 | |||
C230A6 | Secrest Auditorium Renovation | $ | 125,000 | 1518 | |||
C230B1 | Karamu House | $ | 1,060,522 | 1519 | |||
C230C5 | OHS - Collections Storage Facility Object Evaluation | $ | 212,000 | 1520 | |||
C230C6 | OHS - Historic Site Signage | $ | 300,000 | 1521 | |||
C230C8 | OHS - Serpent Mound | $ | 397,900 | 1522 | |||
C230D1 | OHS – Great Circle Earthworks | $ | 75,000 | 1523 | |||
C230D4 | OHS - Fort Laurens | $ | 45,000 | 1524 | |||
C230E6 | OHS - Exhibits for Native American Sites | $ | 500,000 | 1525 | |||
C230E7 | OHS - Hayes Presidential Center | $ | 50,000 | 1526 | |||
C230E8 | OHS - Armstrong Air and Space Museum | $ | 45,000 | 1527 | |||
C230E9 | OHS - Museum of Ceramics | $ | 223,850 | 1528 | |||
C230F1 | OHS - Campus Martius Museum | $ | 145,200 | 1529 | |||
C230F2 | Second Century Project | $ | 200,000 | 1530 | |||
C230F3 | Stuart's Opera House | $ | 500,000 | 1531 | |||
C230F4 | The Gordon, Hauss, Folk Company Mill | $ | 250,000 | 1532 | |||
C230F5 | Thatcher Temple Art Building | $ | 37,500 | 1533 | |||
C230F6 | Fitton Center for Creative Arts | $ | 100,000 | 1534 | |||
C230F7 | Oxford Community Arts Center | $ | 450,000 | 1535 | |||
C230F8 | Gammon House Improvements | $ | 75,000 | 1536 | |||
C230F9 | Clark State Community College Performing Arts Center | $ | 275,000 | 1537 | |||
C230G1 | Murphy Theatre | $ | 150,000 | 1538 | |||
C230G2 | Johnson-Humrick House Museum | $ | 57,960 | 1539 | |||
C230G3 | Public artPARK | $ | 200,000 | 1540 | |||
C230G4 | Schines Art Park | $ | 357,500 | 1541 | |||
C230G5 | Bedford Historical Society | $ | 100,000 | 1542 | |||
C230G6 | Rainey Institute - Safe Parking | $ | 125,000 | 1543 | |||
C230G7 | Ukrainian Museum - Archives | $ | 125,000 | 1544 | |||
C230G8 | Cleveland African American Museum Restoration and Expansion | $ | 150,000 | 1545 | |||
C230G9 | Great Lakes Science Center Omnimax Theatre | $ | 500,000 | 1546 | |||
C230H1 | Cleveland Music School Settlement - Burke Mansion Performing Arts Center | $ | 255,000 | 1547 | |||
C230H2 | Cozad Bates House | $ | 365,131 | 1548 | |||
C230H3 | Beck Center | $ | 402,349 | 1549 | |||
1550 | |||||||
C230H7 | Western Reserve Historical Society | $ | 750,000 | 1551 | |||
C230H9 | Gordon Square Arts District | $ | 1,000,000 | 1552 | |||
C230J4 | Cleveland Museum of Natural History | $ | 2,500,000 | 1553 | |||
C230J5 | Phillis Wheatley - Hunter's Cove House | $ | 350,000 | 1554 | |||
C230J6 | West Side Market Renovation | $ | 500,000 | 1555 | |||
C230J7 | Cardinal Center | $ | 75,000 | 1556 | |||
C230J8 | War of 1812 Bicentennial Native American Bowery Education Center | $ | 24,913 | 1557 | |||
C230J9 | St. Clair Memorial Hall | $ | 500,000 | 1558 | |||
C230K1 | Historic Strand Theatre Renovation | $ | 150,000 | 1559 | |||
C230K2 | Delaware Veterans Memorial Plaza | $ | 320,000 | 1560 | |||
C230K3 | African-American Legacy Project | $ | 75,000 | 1561 | |||
C230K4 | Ohio Glass Museum Furnace System | $ | 10,000 | 1562 | |||
C230K5 | Saylor House and Reese-Peters House Preservation | $ | 20,000 | 1563 | |||
C230K6 | Victoria Opera House Restoration Phase 2 | $ | 30,000 | 1564 | |||
C230K7 | Georgian Museum Storage Facility | $ | 30,000 | 1565 | |||
C230K8 | Sherman House Museum | $ | 35,000 | 1566 | |||
C230K9 | Washington Court House Auditorium Project | $ | 100,000 | 1567 | |||
C230L1 | McCoy Community Center of the Arts - Video Projection System | $ | 50,000 | 1568 | |||
C230L2 | Glass Axis Relocation | $ | 150,000 | 1569 | |||
C230L3 | Harmony Project | $ | 300,000 | 1570 | |||
C230L4 | CCAD Cinematic Arts and Motion Capture Studio and Auditorium | $ | 750,000 | 1571 | |||
C230L5 | Columbus Theater-Based Community Development Project | $ | 1,000,000 | 1572 | |||
C230L6 | Franklin Park Conservatory Joint Recreation District | $ | 1,000,000 | 1573 | |||
C230L7 | Sauder Village - 1920 Homestead | $ | 300,000 | 1574 | |||
C230L8 | Fulton County Visitor and Heritage Center | $ | 1,000,000 | 1575 | |||
C230L9 | Ariel-Ann Carson Dater Performing Arts Centre | $ | 100,000 | 1576 | |||
C230M1 | French Art Colony/Riverby Theatre Guild | $ | 100,000 | 1577 | |||
C230M2 | Geauga County Historical Society | $ | 56,000 | 1578 | |||
C230M3 | Chardon Lyric Theatre | $ | 50,000 | 1579 | |||
C230M4 | Chardon Heritage House | $ | 200,000 | 1580 | |||
C230M5 | Incline Theater Project | $ | 550,000 | 1581 | |||
C230M6 | Cincinnati Art Museum - Make Room for Art | $ | 825,000 | 1582 | |||
C230M7 | Hamilton County Memorial Hall | $ | 2,000,000 | 1583 | |||
C230M8 | Cincinnati Zoo | $ | 2,000,000 | 1584 | |||
C230M9 | Union Terminal Restoration | $ | 5,000,000 | 1585 | |||
C230N1 | Cincinnati Music Hall Revitalization | $ | 5,000,000 | 1586 | |||
C230N2 | Kan Du Community Arts Center | $ | 520,000 | 1587 | |||
C230N3 | Findlay Central Auditorium | $ | 1,000,000 | 1588 | |||
C230N4 | Appalachian Forest Museum | $ | 100,000 | 1589 | |||
C230N5 | Logan Theater | $ | 25,000 | 1590 | |||
C230N6 | Willard Train Viewing Platform | $ | 50,000 | 1591 | |||
C230N7 | Markay Theatre Renovation | $ | 150,000 | 1592 | |||
C230N8 | Grand Theater Restoration Project | $ | 140,000 | 1593 | |||
C230N9 | South Leroy Historic Meeting House Restoration | $ | 15,000 | 1594 | |||
C230P1 | Willoughby Fine Arts Association - Facility Expansion | $ | 500,000 | 1595 | |||
C230P2 | Ironton Cultural Arts Operations Facility | $ | 100,000 | 1596 | |||
C230P3 | Sterling Theater Revitalization Project | $ | 200,000 | 1597 | |||
C230P4 | Logan County Veterans' Memorial Hall | $ | 250,000 | 1598 | |||
C230P5 | Columbia Station 1812 Block House Project | $ | 28,000 | 1599 | |||
C230P6 | Avon Isle Renovation Phase 2 | $ | 82,775 | 1600 | |||
C230P7 | Oberlin Gasholder Building/Underground Railroad Center | $ | 200,000 | 1601 | |||
C230P8 | Carnegie Building Renovation | $ | 500,000 | 1602 | |||
C230P9 | Toledo Zoo | $ | 750,000 | 1603 | |||
C230Q1 | Imagination Station Improvements | $ | 695,000 | 1604 | |||
C230Q2 | War of 1812 Exhibit | $ | 35,000 | 1605 | |||
C230Q3 | Columbus Zoo and Aquarium | $ | 1,000,000 | 1606 | |||
C230Q4 | Toledo Repertoire Theatre | $ | 150,000 | 1607 | |||
C230Q5 | Valentine Theatre Initiative | $ | 136,000 | 1608 | |||
C230Q6 | Southern Park Historic District | $ | 250,000 | 1609 | |||
C230Q7 | Butler Institute of Art | $ | 279,717 | 1610 | |||
C230Q8 | Stambaugh Auditorium | $ | 500,000 | 1611 | |||
C230Q9 | Marion Palace Theatre | $ | 731,000 | 1612 | |||
C230R1 | Bradford Rail Museum | $ | 275,000 | 1613 | |||
C230R2 | K12 and TEJAS Building Project | $ | 50,000 | 1614 | |||
C230R3 | River Run Murals Project | $ | 82,500 | 1615 | |||
C230R4 | Dayton Contemporary Dance Company Studio Renovations | $ | 125,000 | 1616 | |||
C230R5 | Wright Company Factory Project | $ | 250,000 | 1617 | |||
C230R6 | Victoria Theatre and Metropolitan Arts Center | $ | 825,000 | 1618 | |||
C230R7 | Preserving & Updating the Historic Dayton Art Institute | $ | 2,198,500 | 1619 | |||
C230R8 | National Ceramic Museum and Heritage Center Renovation | $ | 100,000 | 1620 | |||
C230R9 | Opera House Project | $ | 100,000 | 1621 | |||
C230S1 | Tecumseh Theater - Opera House Restoration | $ | 140,000 | 1622 | |||
C230S2 | Perry County Historical and Cultural Arts Center | $ | 341,600 | 1623 | |||
C230S3 | Hayden Auditorium - Hiram | $ | 260,854 | 1624 | |||
C230S4 | Majestic Theater Renovation | $ | 36,000 | 1625 | |||
C230S5 | Lucy Webb Hayes Heritage Center Exterior Replacement and Restoration | $ | 100,000 | 1626 | |||
C230S6 | Pumphouse Center for the Arts | $ | 130,000 | 1627 | |||
C230S7 | Historic Sidney Theatre | $ | 500,000 | 1628 | |||
C230S8 | Pro Football Hall of Fame | $ | 10,000,000 | 1629 | |||
C230S9 | Park Theater Renovation | $ | 159,078 | 1630 | |||
C230T1 | Akron Civic Theater | $ | 530,261 | 1631 | |||
C230T2 | John Brown House and Grounds | $ | 50,000 | 1632 | |||
C230T3 | Hale Farm | $ | 500,000 | 1633 | |||
C230T4 | Urichsville Clay Museum | $ | 150,000 | 1634 | |||
C230T5 | Mason Historical Society | $ | 350,000 | 1635 | |||
C230T6 | Cincinnati Zoo - Big Cat Facility | $ | 1,000,000 | 1636 | |||
C230T7 | Historic Theatre Restoration | $ | 500,000 | 1637 | |||
C230T8 | County Line Historical Society | $ | 46,000 | 1638 | |||
C230T9 | Pemberville Opera House Elevator Project | $ | 220,000 | 1639 | |||
C230U1 | Wood County Historical Center & Museum Accessibility Project | $ | 600,000 | 1640 | |||
C230U2 | Avon Lake - Folger House | $ | 150,000 | 1641 | |||
C230U3 | DeYor Performing Arts Center | $ | 100,000 | 1642 | |||
TOTAL Cultural and Sports Facilities Building Fund | $ | |
1643 |
School Building Program Assistance Fund (Fund 7032) | 1644 |
C23002 | School Building Program Assistance | $ | 575,000,000 | 1645 | |||
TOTAL School Building Program Assistance Fund | $ | 575,000,000 | 1646 | ||||
TOTAL ALL FUNDS | $ | |
1647 |
SCHOOL SECURITY GRANTS | 1648 |
The foregoing appropriation item C230V9, School Security | 1649 |
Grants, shall be used by the School Facilities Commission to | 1650 |
provide funding to all public and chartered nonpublic schools for | 1651 |
the purchase and installation of one Multi-Agency Radio | 1652 |
Communications System (MARCS) unit per school building and a | 1653 |
security door system, consisting of a security camera, an | 1654 |
intercom, and remote access, at one main entrance per school | 1655 |
building. If law enforcement agencies with jurisdiction over all | 1656 |
or a portion of the geographical area of a public or chartered | 1657 |
nonpublic school do not use MARCS, a public or chartered nonpublic | 1658 |
school may purchase one emergency communications system compatible | 1659 |
with the system or systems in use by law enforcement agencies with | 1660 |
jurisdiction over the school territory. A public or chartered | 1661 |
nonpublic school may apply to the School Facilities Commission for | 1662 |
reimbursement up to $2,000 for one MARCS unit or other emergency | 1663 |
communications system per school building and up to $5,000 for | 1664 |
costs incurred with the purchase of a security door system | 1665 |
installed on or after January 1, 2013. A public or chartered | 1666 |
nonpublic school may receive reimbursement for either a MARCS unit | 1667 |
or another emergency communications system, but not both. A school | 1668 |
previously awarded funds for one of the grant items under this | 1669 |
program may not receive a second award for that same grant item. | 1670 |
STATE AGENCY PLANNING/ASSESSMENT | 1671 |
The foregoing appropriation item C230E5, State Agency | 1672 |
Planning/Assessment, shall be used by the Facilities Construction | 1673 |
Commission to provide assistance to any state agency for | 1674 |
assessment, capital planning, and maintenance management. | 1675 |
GEAUGA COUNTY HISTORICAL SOCIETY | 1676 |
Of the foregoing appropriation item C230M2, Geauga County | 1677 |
Historical Society, $12,000 shall be used for Geauga Historical | 1678 |
Society – White Barn Restoration, $18,000 shall be used for Geauga | 1679 |
Historical Society – Maple Museum, and $26,000 shall be used for | 1680 |
Geauga Historical Society – Lennah Bond Center. | 1681 |
SCHOOL BUILDING PROGRAM ASSISTANCE | 1682 |
The foregoing appropriation item C23002, School Building | 1683 |
Program Assistance, shall be used by the School Facilities | 1684 |
Commission to provide funding to school districts that receive | 1685 |
conditional approval from the Commission pursuant to Chapter 3318. | 1686 |
of the Revised Code. | 1687 |
Section 12. That existing Section 239.10 of Am. H.B. 497 of | 1688 |
the 130th General Assembly, as amended by Am. Sub. H.B. 483 of the | 1689 |
130th General Assembly, is hereby repealed. | 1690 |