Sub. S. B. No. 335 As Reported by the Senate Transportation Committee

As Reported by the Senate Transportation Committee

Corrected Version

130th General Assembly

Regular Session

2013-2014

Sub. S. B. No. 335

Senators Seitz, Kearney

Cosponsors: Senators Uecker, Eklund, Beagle, Manning, Brown, Hite, Lehner, Jones, Patton

A BILL

To amend sections 5501.44, 5501.70, 5501.71, 5501.73,

5501.78, 5531.11, 5531.12, 5531.13, 5531.14,

5531.15, 5531.16, and 5739.02 and to enact

sections 5531.141, 5531.142, 5531.143, 5531.144,

5531.145, 5531.146, 5531.147, 5531.148, and

5531.149 of the Revised Code to provide that a

toll project may include the substantial

reconstruction or replacement of an existing

toll-free highway, bridge, or tunnel, to amend the

law governing public-private agreements relative

to transportation facilities, and to provide for

the collection of user fees on toll projects by

toll project operators.

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

Section 1. That sections 5501.44, 5501.70, 5501.71, 5501.73,	14
5501.78, 5531.11, 5531.12, 5531.13, 5531.14, 5531.15, 5531.16, and	15
5739.02 be amended and sections 5531.141, 5531.142, 5531.143,	16
5531.144, 5531.145, 5531.146, 5531.147, 5531.148, and 5531.149 of	17
the Revised Code be enacted to read as follows:	18

Sec. 5501.44. (A)(1) Notwithstanding section 5735.27 of the	19
Revised Code, the director of transportation, when the director	20
determines it in the interest of the welfare and safety of the	21
citizens of Ohio, may enter into agreements with other states or	22
subdivisions thereof or the United States relative to the	23
cooperation in the repair, maintenance, or construction of a	24
bridge crossing a stream that forms a boundary line of this state,	25
and may expend state highway funds for said purpose.	26

~~(1) No~~Except as provided in division (A)(3) of this section,	27
no such agreement shall be made that obligates this state to	28
expend more than the cost of the construction of such portion of	29
said bridge as is located within the state, and not more than	30
fifty per cent of the cost of maintenance of any such bridge, and	31
no such agreement shall be made that obligates the state in excess	32
of three hundred thousand dollars in any one year for maintenance.	33

(2) Notwithstanding division (A)(1) of this section, the	34
director may expend funds for the design, construction,	35
inspection, maintenance, repair, and replacement of bridge and	36
bridge approaches for the bridge that were transferred from the	37
Ohio bridge commission to the control of the state of Ohio,	38
department of transportation, as provided in Section 4 of Amended	39
Substitute House Bill No. 98 of the 114th general assembly.	40
Following the replacement of that bridge, the director may expend	41
funds for the design, construction, inspection, maintenance,	42
repair, and replacement of bridge and bridge approaches.	43

(3) Notwithstanding division (A)(1) of this section, the	44
director may enter into an agreement with another state for the	45
replacement, improvement, rehabilitation, operation, and	46
maintenance of a bridge or system of bridges that carries an	47
interstate highway over the Ohio river to another state, and for	48
the replacement, improvement, rehabilitation, operation, and	49
maintenance of roadways providing for ingress to and egress from	50
that bridge or system of bridges. However, no such agreement shall	51
obligate this state to expend more than fifty per cent of the	52
total project costs.	53

(4) Any ~~such agreements~~agreement that is entered into under	54
this section shall be approved by the governor and attorney	55
general of the state before ~~they become~~it becomes effective.	56

~~(4)~~(5) Each agreement entered into shall designate	57
responsibility for inspection, provide for annual inspection, and	58
require that a report of each inspection be filed with the	59
department of transportation. The director, with regard to all	60
existing bridges or other bridges on a stream that forms a	61
boundary line of this state, shall take all reasonable measures to	62
obtain and to secure the filing of a copy of each inspection	63
report for each bridge with the department of transportation.	64

~~(5)~~(6) The department, upon hearing that a bridge across the	65
Ohio river is scheduled to be closed by a contiguous state, shall	66
make all reasonable efforts to notify the Ohio residents likely to	67
be adversely affected by that closing. The department also shall	68
cooperate and communicate with contiguous states in trying to	69
resolve bridge closing problems.	70

(B)(1) The director, when the director considers it in the	71
interest of the welfare and safety of the citizens of Ohio, may	72
enter into agreements with other states, subdivisions thereof,	73
metropolitan planning organizations, or the United States,	74
relative to the design, construction, operation, maintenance, and	75
repair of a regional traffic management system, and may expend	76
state and federal highway funds for such purposes, notwithstanding	77
any other provision of the Revised Code.	78

(2) No such agreement shall be made that obligates this state	79
to expend more than the cost of construction of such portion of a	80
regional traffic management system as is located within the state,	81
and not more than a proportional amount, based upon the system	82
presence in this state, for costs of design, operation,	83
maintenance, and repair.	84

(3) Any such agreements shall be approved by the governor and	85
attorney general of the state before they become effective.	86

(4) As used in division (B) of this section, "regional	87
traffic management system" means an integrated, high-technology	88
system to provide remote control center surveillance and	89
monitoring of the regional freeways and main arterial routes in	90
order to reduce and eliminate major backups and delays to	91
motorists in the area.	92

Sec. 5501.70. As used in sections 5501.70 to 5501.83 of the	93
Revised Code:	94

(A) "Affected jurisdiction" means any unit of government	95
within the state in which all or part of a transportation facility	96
is located or any other public entity directly affected by the	97
transportation facility.	98

(B) "Force majeure" means an uncontrollable force or natural	99
disaster not within the power of the operator or the state.	100

(C) "Maintenance" includes routine maintenance, major	101
maintenance, and any other categories of maintenance that may be	102
designated by the department of transportation.	103

(D) "Material default" means any failure of an operator to	104
perform any duties under a public-private agreement that	105
jeopardizes delivery of adequate service to the public and remains	106
unsatisfied after a reasonable period of time and after the	107
operator has received written notice from the department of the	108
failure.	109

(E) "Operate" means any action to maintain, repair, improve,	110
equip, or modify a transportation facility.	111

(F) "Operator" means a private entity that has entered into a	112
public-private agreement under sections 5501.71 to 5501.83 of the	113
Revised Code.	114

(G) "Private entity" means any natural person, corporation,	115
general partnership, limited liability company, limited	116
partnership, joint venture, business trust, public benefit	117
corporation, nonprofit entity, or other business entity.	118

(H) "Public-private agreement" means the agreement between a	119
private entity and the department that relates to the development,	120
financing, maintenance, or operation of a transportation facility	121
subject to sections 5501.70 to 5501.83 of the Revised Code.	122

(I) "Public-private initiative" means an arrangement between	123
the department and one or more private entities, the terms of	124
which are stated in a public-private agreement, that provides for	125
all of the following:	126

(1) Acceptance of a private contribution, including a money	127
payment, for a project or service for a transportation facility;	128

(2) Sharing of resources and the means of providing a project	129
or service for a transportation facility;	130

(3) Cooperation in researching, developing, and implementing	131
projects or services for a transportation facility.	132

(J) "Transportation facility" has the same meaning as in	133
section 5501.01 of the Revised Code and also includes a tunnel,	134
ferry, port facility on navigable waters that are used for	135
commerce, intermodal facility, or similar facility open to the	136
public and used for the transportation of persons or goods, and	137
any building, structure, parking area, or other appurtenances or	138
property needed to operate a transportation facility that is	139
subject to a public-private agreement.	140

(K) "User fee" means a rate, toll, fee, or other charge	141
established under section 5531.14 of the Revised Code and imposed	142
by an operator for use of all or part of a transportation facility	143
in accordance with that section.	144

(L) "Utility" means a privately, publicly, or cooperatively	145
owned line, facility, or system for producing, transmitting, or	146
distributing communications, cable television, power, electricity,	147
light, heat, gas, oil, crude products, water, steam, waste, storm	148
water not connected with highway drainage, alternative or	149
renewable energy sources such as wind or solar, or any other	150
similar commodity, including a fire or police signal system or	151
street lighting system that directly or indirectly serves the	152
public.	153

Sec. 5501.71. (A) The department of transportation may	154
solicit, receive, consider, evaluate, and accept a proposal for a	155
public-private initiative.	156

(B) In soliciting and selecting a private entity with which	157
to enter into a public-private initiative, the department shall	158
use one or both of the following:	159

(1) Sealed bidding;

160

(2) Selection of proposals, with or without negotiations,	161
based on qualifications, best value, or both.	162

(C) The department shall consider the following factors in	163
evaluating and selecting a bid or proposal to enter into a	164
public-private initiative:	165

(1) The ability of the transportation facility to improve	166
safety, reduce congestion, increase capacity, and promote economic	167
growth;	168

(2) The extent that the private entity's proposal addresses	169
the needs identified in the appropriate state, regional, or local	170
transportation plan by improving safety, reducing congestion,	171
increasing capacity, or enhancing economic efficiency and the	172
private entity's proposal is on the transportation improvement	173
program for the affected metropolitan planning organization or the	174
state transportation improvement program;	175

(3) The proposed cost of and financial plan for the	176
transportation facility;	177

(4) The general reputation, qualifications, industry	178
experience, and financial capacity of the private entity;	179

(5) The proposed design, operation, and feasibility of the	180
transportation facility;	181

(6) Comments from local citizens and affected jurisdictions;

182

(7) Benefits to the public and the affected transportation	183
facility;	184

(8) The safety record of the private entity;

185

(9) The inclusion of a teaming agreement in the bid or	186
proposal that identifies the primary designer of record or design	187
firm representing not less than thirty per cent of the estimated	188
design fee, the primary construction contractor representing not	189
less than thirty per cent of the estimated construction dollar	190
value amount, and the primary financier representing not less than	191
fifty per cent of the total project cost.	192

(10) Any other criteria that the department considers	193
appropriate.	194

(D) The department may select multiple private entities with	195
which to enter a public-private agreement for a transportation	196
facility if it is in the public interest to do so.	197

(E) The department shall select a private entity or entities	198
for a public-private initiative on a competitive basis.	199

(F) Any materials or data submitted to, made available to, or	200
received by the director of transportation, to the extent that the	201
material or data consist of trade secrets, as defined in section	202
1333.61 of the Revised Code, are confidential and are not public	203
records for the purposes of section 149.43 of the Revised Code.	204
Financial information received by the director that is related to	205
a proposal is confidential and not a public record for purposes of	206
section 149.43 of the Revised Code until such time as a proposal	207
is selected. Prior to submission of a solicited proposal, a	208
private entity may request a review by the department of	209
information that the private entity has identified as	210
confidential, to determine whether such information would be	211
subject to disclosure under section 149.43 of the Revised Code.	212

(G)(1) The department may reimburse one or more private	213
entities for a portion of the actual costs each entity incurred in	214
submitting a proposal for a public-private initiative that was	215
solicited by the department under this section. When considering	216
the reimbursement of such costs, the director shall describe in	217
the request for proposals for a specific public-private initiative	218
the specific terms and conditions for reimbursing one or more	219
private entities. The director may include in the terms and	220
conditions a requirement that each private entity execute an	221
agreement to transfer to the department the rights to the use of	222
the work product contained in the proposal in exchange for	223
receiving the reimbursement.	224

(2) The director shall make all decisions related to the	225
reimbursement of a specific private entity and related to the	226
maximum amount of the reimbursement. However, the department shall	227
not reimburse a private entity if that entity enters into the	228
public-private agreement that is the subject of the solicited	229
proposal, except as set forth in the request for proposals or in	230
the public-private agreement. The reimbursement of costs under	231
division (G) of this section is exempt from the requirements of	232
Chapter 125. of the Revised Code and sections 127.16 and 127.162	233
of the Revised Code.	234

(3) If the department, pursuant to division (G)(1) of this	235
section, includes a reimbursement provision in a request for	236
proposals and the department subsequently terminates the	237
solicitation prior to the solicitation expiration date, the	238
department shall prorate the amount of the reimbursement that is	239
to be paid to each private entity participating in the	240
solicitation on the date the department terminates the	241
solicitation. The department shall calculate the proration	242
percentage by determining the number of days from the date the	243
solicitation first was offered until the date the department	244
terminated the solicitation and dividing that number by the number	245
of days of the original solicitation period.	246

(4) Except as otherwise provided in writing by the	247
department, if, pursuant to division (G)(1) of this section, the	248
department includes a reimbursement provision in a request for	249
proposals and subsequently enters into negotiations based on the	250
selection of a desired proposal and the department elects to	251
terminate those negotiations for the convenience of the department	252
and through no fault of the proposer, the proposer is entitled to	253
the full reimbursement amount.	254

Sec. 5501.73. (A) After selecting a solicited or unsolicited	255
proposal for a public-private initiative, the department of	256
transportation shall enter into a public-private agreement for a	257
transportation facility with the selected private entity or any	258
configuration of private entities. An affected jurisdiction may be	259
a party to a public-private agreement entered into by the	260
department and a selected private entity or combination of private	261
entities.	262

(B) A public-private agreement under this section shall	263
provide for all of the following:	264

(1) Planning, acquisition, financing, development, design,	265
construction, reconstruction, replacement, improvement,	266
maintenance, management, repair, leasing, or operation of a	267
transportation facility;	268

(2) Term of the public-private agreement;

269

(3) Type of property interest, if any, the private entity	270
will have in the transportation facility;	271

(4) A specific plan to ensure proper maintenance of the	272
transportation facility throughout the term of the agreement and a	273
return of the facility to the department, if applicable, in good	274
condition and repair;	275

(5) Whether user fees, administrative fees, or other charges	276
will be collected onfor use of the transportation facility in	277
accordance with sections 5531.11 to 5531.18 of the Revised Code	278
and the basis by which such user fees, administrative fees, or	279
other charges shall be determined and modified;	280

(6) Compliance with applicable federal, state, and local	281
laws;	282

(7) Grounds for termination of the public-private agreement	283
by the department or operator;	284

(8) Disposition of the facility upon completion of the	285
agreement;	286

(9) Procedures for amendment of the agreement.;

287

(10) A contract performance bond in an amount specified by	288
the director of transportation, conditioned upon the private	289
entity performing the work in accordance with the agreed upon	290
terms, within the time prescribed, and in conformance with any	291
other such terms and conditions as are specified by the director;	292

(11) A payment bond in an amount specified by the director,	293
conditioned upon the payment for all labor, work performed, and	294
materials furnished in connection with the agreement and any other	295
such terms and conditions as are specified by the director.	296

(C) A public-private agreement under this section may provide	297
for any of the following:	298

(1) Review and approval by the department of the operator's	299
plans for the development and operation of the transportation	300
facility;	301

(2) Inspection by the department of construction of or	302
improvements to the transportation facility;	303

(3) Maintenance by the operator of a policy of liability	304
insurance or self-insurance;	305

(4) Filing by the operator, on a periodic basis, of	306
appropriate financial statements in a form acceptable to the	307
department;	308

(5) Filing by the operator, on a periodic basis, of traffic	309
reports in a form acceptable to the department;	310

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

311

(7) Apportionment of expenses between the operator and the	312
department;	313

(8) Rights and duties of the operator, the department, and	314
other state and local governmental entities with respect to use of	315
the transportation facility;	316

(9) Rights and remedies available in the event of default or	317
delay;	318

(10) Terms and conditions of indemnification of the operator	319
by the department;	320

(11) Assignment, subcontracting, or other delegation of	321
responsibilities of the operator or the department under the	322
agreement to third parties, including other private entities and	323
other state agencies;	324

(12) Sale or lease to the operator of private property	325
related to the transportation facility;	326

(13) Traffic enforcement and other policing issues, including	327
any reimbursement by the private entity for such services.	328

(D)(1) The director of transportation may include in any	329
public-private agreement under sections 5501.70 to 5501.83 of the	330
Revised Code a provision authorizing a binding dispute resolution	331
method for any controversy subsequently arising out of the	332
contract. The binding dispute resolution method may proceed only	333
upon agreement of all parties to the controversy. If all parties	334
do not agree to proceed to a binding dispute resolution, a party	335
having a claim against the department shall exhaust its	336
administrative remedies specified in the public-private agreement	337
prior to filing any action against the department in the court of	338
claims.	339

No appeal from the determination of a technical expert lies	340
to any court, except that the court of common pleas of Franklin	341
County may issue an order vacating such a determination upon the	342
application of any party to the binding dispute resolution if any	343
of the following applies:	344

(a) The determination was procured by corruption, fraud, or	345
undue means.	346

(b) There was evidence of partiality or corruption on the	347
part of the technical expert.	348

(c) The technical expert was guilty of misconduct in refusing	349
to postpone the hearing, upon sufficient cause shown, or in	350
refusing to hear evidence pertinent and material to the	351
controversy, or of any other misbehavior by which the rights of	352
any party have been prejudiced.	353

(2) As used in this division, "binding dispute resolution"	354
means a binding determination after review by a technical expert	355
of all relevant items, which may include documents, and by	356
interviewing appropriate personnel and visiting the project site	357
involved in the controversy. "Binding dispute resolution" does not	358
involve representation by legal counsel or advocacy by any person	359
on behalf of any party to the controversy.	360

(E) No public-private agreement entered into under this	361
section shall be construed to transfer to a private entity the	362
director's authority to appropriate property under Chapters 163.,	363
5501., and 5519. of the Revised Code.	364

(F) Money collected by the department pursuant to an	365
agreement entered into under this section shall be deposited into	366
the state treasury to the credit of the highway operating fund	367
unless the agreement is related to a toll project under sections	368
5531.11 to 5531.18 of the Revised Code, in which case the money	369
shall be deposited as specified in the agreement.	370

(G) Chapter 5525. of the Revised Code does not apply to	371
public-private agreements under sections 5501.70 to 5501.83 of the	372
Revised Code.	373

Sec. 5501.78. A transportation facility and any tangible	374
personal property used exclusively with a transportation facility	375
that is owned by the department of transportation and leased,	376
licensed, financed, or otherwise conveyed to an operator, or that	377
is acquired, constructed, or otherwise provided by an operator on	378
behalf of the department, is exempt from all ad valorem property	379
taxes and special assessments levied against property by the state	380
or any political subdivision of the state. Building and	381
construction materials that will be incorporated into a	382
transportation facility pursuant to a public-private agreement are	383
exempt from the taxes imposed under Chapters 5739. and 5741. of	384
the Revised Code.	385

Sec. 5531.11. As used in sections 5531.11 to 5531.18 of the	386
Revised Code:	387

(A) "Administrative fee" means a fee imposed by a toll	388
project operator for toll collection, processing, and related	389
activities.	390

(B) "Cost" means all costs of constructing, improving,	391
repairing, maintaining, administering, financing, and operating	392
the Ohio transportation system, including all costs payable with	393
respect to permanent improvements as described in division (B) of	394
section 133.15 of the Revised Code.	395

(C) "Electronic-monitoring system" means any form of	396
electronic or other vehicle sensor or identifying device that	397
automatically produces one or more photographs, one or more	398
microphotographs, a videotape, recorded images, or other form of	399
identifying data of each vehicle at the time it is used or	400
operated on a toll project.	401

(D) "Governmental agency" means any state agency, federal	402
agency, political subdivision, or other local, interstate, or	403
regional governmental agency, and any combination of those	404
agencies.	405

(E) "Highway project" means any project intended for the	406
highway purpose of supporting the state highway system. A highway	407
project, whether publicly or privately owned, is a state	408
infrastructure project as defined in section 5531.10 of the	409
Revised Code for all purposes of that section and section 5531.09	410
of the Revised Code and also is a transportation facility as	411
defined in section 5501.01 of the Revised Code.	412

~~"State highway system" or "system" means all existing and~~	413
~~future transportation projects constructed, operated, repaired,~~	414
~~maintained, administered, and operated under the jurisdiction of~~	415
~~the department of transportation, including toll projects and~~	416
~~highway projects.~~	417

(F) "Motor vehicle certificate of registration issuance	418
prevention order" means, relative to the registered owner of a	419
motor vehicle, an order that prohibits the registrar of motor	420
vehicles and any deputy registrar from doing both of the	421
following:	422

(1) Accepting any application for a new or renewal motor	423
vehicle certificate of registration in the name of the registered	424
owner;	425

(2) Issuing or renewing any motor vehicle certificate of	426
registration for a motor vehicle that utilized a toll project for	427
which the required user fee or associated administrative fee was	428
not paid by the registered owner of that motor vehicle.	429

(G) "Public roads" means all public highways, roads, and	430
streets in the state, whether maintained by a state agency or any	431
other governmental agency.	432

(H) "Public utility facilities" means tracks, pipes, mains,	433
conduits, cables, wires, towers, poles, and other equipment and	434
appliances of any public utility.	435

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

436

(1) Any person or entity identified by the bureau of motor	437
vehicles or any other state motor vehicle bureau, department, or	438
office as the owner of a motor vehicle;	439

(2) The lessee of a motor vehicle pursuant to a lease of six	440
months or longer;	441

(3) The renter of a motor vehicle pursuant to a written	442
rental agreement with a motor vehicle renting dealer.	443

(J) "Revenues" means all nontax revenues coming into the	444
possession of or under the control of the department by virtue of	445
sections 5531.11 to 5531.18 of the Revised Code. "Revenues" does	446
not include proceeds from the sale of obligations but does include	447
~~tolls~~user fees, service revenues, investment income on the Ohio	448
toll fund established in section 5531.14 of the Revised Code,	449
rentals, gifts, and grants.	450

(K) "Service facilities" means service stations, restaurants,	451
and other facilities for food service, roadside parks and rest	452
areas, parking, camping, tenting, rest, and sleeping facilities,	453
hotels or motels, and all similar and other facilities providing	454
services to the traveling public in connection with the use of a	455
toll project and owned, leased, licensed, or operated by the	456
department ~~of transportation~~.	457

(L) "Service revenues" means those revenues of the department	458
derived from its ownership, leasing, licensing, or operation of	459
service facilities.	460

(M) "State highway system" or "system" means all existing and	461
future transportation projects constructed, operated, repaired,	462
maintained, administered, and operated under the jurisdiction of	463
the department of transportation, including toll projects and	464
highway projects.	465

(N) "Toll project" means any project for which user fees are	466
charged that adds new capacity, including construction on existing	467
highways, bridges, or tunnels where construction increases the	468
total number of lanes, including toll and nontoll lanes, and does	469
not decrease the total number of nontoll lanes at each mile. "Toll	470
project" also means, subject to division (C) of section 5531.12 of	471
the Revised Code, any project that involves substantial	472
reconstruction, resurfacing, restoration, rehabilitation, or	473
replacement of a toll or nontolled highway, bridge, or tunnel,	474
including an existing highway, bridge, or tunnel, and conversion	475
of the highway, bridge, or tunnel to a toll project; conversion of	476
an existing highway, bridge, or tunnel to a toll project; initial	477
construction of a highway, bridge, or tunnel as a toll project; or	478
conversion of a high occupancy vehicle lane on a highway, bridge,	479
or tunnel to a toll project. "Toll project" also includes new	480
interchanges constructed for economic development purposes	481
connecting an interstate highway or a multi-lane~~, fully~~	482
~~controlled-access~~ highway that was not connected previously with	483
other interstates, state highways and local roads, and any new	484
high occupancy lane or new highways connecting an intermodal	485
facility established, constructed, reconstructed, maintained,	486
repaired, administered, operated, or improved, under the	487
jurisdiction of the department ~~of transportation and~~. "Toll	488
project" also includes, pursuant to sections 5531.11 to 5531.18 of	489
the Revised Code, at a location or locations determined by the	490
director of transportation, ~~including~~ all bridges, tunnels,	491
overpasses, underpasses, interchanges, entrance plazas,	492
approaches, and those portions of connecting public roads that	493
serve interchanges and are determined by the director to be	494
necessary for the safe merging of traffic between the toll project	495
and those nontolled public roads, toll booths, service facilities,	496
and administration, storage, and other buildings, property, and	497
facilities that the department considers necessary for the	498
operation or policing of the toll project, together with all	499
property and rights that may be acquired by the department for the	500
construction, maintenance, repair, administration, improvement, or	501
operation of the toll project~~, and includes any sections or~~	502
~~extensions of a toll project designated by the department as such~~	503
~~for the particular purpose. Nothing in this section shall be~~	504
~~construed to permit tolls to be charged on existing nontoll~~	505
~~highways~~.	506

(O) "Toll project operator" means the department or any	507
agency, political subdivision, authority, or other entity that	508
operates a toll project, including a private entity that operates	509
a toll project pursuant to a public-private agreement authorized	510
by sections 5501.70 to 5501.83 of the Revised Code.	511

(P) "~~Tolls~~User fee" means ~~tolls~~a rate, ~~special fees or~~	512
~~permit fees~~toll, fee, or other ~~charges by the department to the~~	513
~~owners, lessors, lessees, operators of motor vehicles, or other~~	514
~~users of~~charge imposed by a toll project ~~for the operation or~~	515
~~use of or the right to operate on~~operator for use of all or part	516
of a transportation facility, including a toll project. "User fee"	517
also includes any such rate, toll, fee, or other charge imposed by	518
a toll project operator pursuant to a public-private agreement	519
authorized by sections 5501.70 to 5501.83 of the Revised Code.	520

Sec. 5531.12. (A) In order to remove present and anticipated	521
handicaps and potential hazards on the highways in this state, to	522
facilitate vehicular traffic throughout the state, to promote the	523
agricultural, commercial, recreational, tourism, and industrial	524
development of the state, and to provide for the general welfare	525
of its citizens, the director of transportation may approve toll	526
projects. Any revenue derived from toll projects shall be used	527
only for purposes of the toll project, including a toll project or	528
any aspect of a toll project pursuant to a public-private	529
agreement authorized by sections 5501.70 to 5501.83 of the Revised	530
Code, and shall not be expended for any purpose other than as	531
provided in Section 5a of Article XII, Ohio Constitution. The toll	532
projects authorized by sections 5531.11 to 5531.18 of the Revised	533
Code are part of the state highway system.	534

(B) Any toll project shall be developed and submitted for	535
selection in accordance with the policies and procedures of the	536
~~major new capacity~~ selection process of the transportation review	537
advisory council, created under Chapter 5512. of the Revised Code.	538
Each toll project may be separately designated, by name or number,	539
and may be constructed, improved, or reconstructed as the	540
department of transportation may from time to time determine	541
pursuant to sections 5531.11 to 5531.18 of the Revised Code. A	542
toll project shall be considered a state infrastructure project as	543
defined in section 5531.10 of the Revised Code for all purposes of	544
that section and section 5531.09 of the Revised Code and also is a	545
transportation facility as defined in section 5501.01 of the	546
Revised Code.	547

(C) ~~Nothing~~(1) Except as provided in division (C)(2) of this	548
section, nothing in this chapter shall be construed to permit	549
~~tolls~~user fees to be charged on existing nontoll public roads.	550

(2) Division (C)(1) of this section does not apply to user	551
fees charged for the use of a toll project that consists of the	552
replacement, improvement, rehabilitation, operation, and	553
maintenance of a bridge or system of bridges that carries two	554
interstate highways, neither of which is a three digit partial or	555
full circumferential, spur, or loop route, over the Ohio river to	556
another state, and for the replacement, improvement,	557
rehabilitation, operation, and maintenance of the roadways that	558
provide ingress to and egress from such a bridge or system of	559
bridges, generally following the route of those interstate	560
highways.	561

Sec. 5531.13. (A) The director of transportation may acquire	562
or dispose of any public or private property or interests therein	563
that the director determines to be necessary, convenient, or	564
proper for the construction, improvement, repair, maintenance,	565
administration, or operation of toll projects in the same manner	566
as the director may acquire or dispose of such property for	567
transportation facilities or highway purposes, under sections	568
5501.311 to 5501.34 and 5501.45 and Chapter 5519. of the Revised	569
Code.	570

(B) The director may enter into any contracts the director	571
determines to be necessary, convenient, or proper for the	572
construction, improvement, repair, maintenance, administration, or	573
operation of toll projects in the manner provided in Chapter 5525.	574
of the Revised Code or pursuant to a public-private agreement	575
under sections 5501.70 to 5501.83 of the Revised Code.	576

(C) The director may enter into any professional contracts	577
the director determines to be necessary, convenient, or proper for	578
the construction, improvement, repair, maintenance,	579
administration, or operation of toll projects in the manner	580
provided in Chapter 5526. of the Revised Code or pursuant to a	581
public-private agreement under sections 5501.70 to 5501.83 of the	582
Revised Code.	583

(D) ~~Tolls~~User fees and accounts within the Ohio toll fund	584
established in section 5531.14 of the Revised Code may be used for	585
the acquisition of property under division (A) of this section or	586
pursuant to contracts entered into under division (B) or (C) of	587
this section to the same extent permitted by section 5531.14 of	588
the Revised Code with respect to obligations.	589

Sec. 5531.14. (A) To the extent permitted by federal law,	590
the director of transportation may fix, revise, charge, and	591
collect ~~tolls~~user fees for each toll project, and contract with	592
any person or governmental agency desiring the use of any part	593
thereof, including the right-of-way adjoining the paved portion,	594
for placing thereon telephone, electric light, or power lines,	595
service facilities, or for any other purpose, and fix the terms,	596
conditions, rents, and rates of charge for such use; provided,	597
that no ~~toll~~user fee, charge, or rental may be made for placing	598
in, on, along, over, or under the toll project, equipment or	599
public utility facilities that are necessary to serve service	600
facilities or to interconnect any public utility facilities.	601

A toll project operator shall display signs that identify the	602
applicable user fees, including fees for motor vehicles that do	603
not have an active, functioning electronic toll collection device	604
registered for and in use in the vehicle. The toll project	605
operator shall erect or otherwise display signs in advance of the	606
toll project at locations that are of distances that are	607
sufficient to notify motor vehicle operators of the opportunity to	608
exit the street or highway on which they are traveling before the	609
street or highway becomes, becomes part of, or otherwise leads to	610
the toll project and for the use of which user fees apply.	611

(B) In accordance with Chapter 119. of the Revised Code, the	612
director shall establish a plan, schedule, or system of ~~tolls~~user	613
fees or charges and shall declare the purpose, amount, and	614
duration of the ~~tolls~~user fees or charges. Any proposal to	615
implement a ~~toll~~user fee or other charge under this section may	616
include a plan, schedule, or system of tolls or charges that is	617
subject to adjustment by the director within and in accordance	618
with that plan, schedule, or system. As part of the plan,	619
schedule, or system, the director shall develop a written process	620
for setting user fee rates. In developing the process, the	621
director shall seek and consider public comment. In doing so, the	622
director shall hold at least one public hearing within fifty miles	623
of the location of the toll project for which the written process	624
is developed.	625

~~(B) For any toll imposed under this section, the department~~	626
~~of transportation may use a system for toll collection that is~~	627
~~capable of charging an account holder the appropriate toll or~~	628
~~charge by transmission of information from an electronic device on~~	629
~~a motor vehicle to the toll lane, which information is used to~~	630
~~charge the account holder the appropriate toll or charge.~~	631

~~(C) One or more tolls, or a portion of any toll, may be~~	632
~~pledged to the repayment of obligations in the bond proceedings~~	633
~~for those obligations and shall be a pledged receipt for those~~	634
~~obligations to the extent pledged in those bond proceedings.~~	635

~~(D) Tolls~~The director, in accordance with Chapter 119. of	636
the Revised Code, also may adopt such additional rules as the	637
director determines necessary for the establishment, collection,	638
and enforcement of user fees and administrative fees, including	639
the purpose, amount, and duration of the fees.	640

(C) One or more user fees, or a portion of any user fees, may	641
be pledged to the repayment of obligations issued for the purpose	642
of financing the toll project and shall be a pledged receipt for	643
those obligations to the extent pledged in the proceedings	644
authorizing such obligations. One or more user fees, or a portion	645
of any user fees, also may be pledged to the repayment of	646
obligations under any public-private agreement or related	647
financing as provided in sections 5501.70 to 5501.83 of the	648
Revised Code.	649

(D) User fees shall be so fixed and adjusted by the director	650
as to provide funds at least sufficient with other revenues of the	651
Ohio transportation system, if any, to pay all of the following:	652

(1) Any ~~bond~~debt service charges on obligations issued to	653
pay costs of one or more toll projects as such charges become due	654
and payable, taking into account any other amounts available for	655
such purposes;	656

(2) Any obligations under any public-private agreement	657
entered into in connection with a toll project as such amounts	658
become due and payable;	659

(3) The cost of maintaining, improving, repairing,	660
constructing, financing and operating toll projects within the	661
interstate system or the state highway system and its different	662
parts and sections, and to create and maintain any reserves for	663
those purposes.	664

(E) Except as provided in division (F) of this section, money	665
received from ~~tolls imposed under this section~~user fees, other	666
than those received pursuant to a public-private agreement, which	667
shall be deposited in accordance with such agreement and shall be	668
used for the exclusive benefit of such toll project, shall be	669
deposited to the credit of the Ohio toll fund, which is hereby	670
created in the state treasury. The treasurer of state may	671
establish separate subaccounts within the Ohio toll fund as	672
determined to be necessary or convenient to pay costs of	673
constructing, improving, repairing, maintaining, administering,	674
and operating toll projects within the state highway system. Any	675
remaining money deposited into the Ohio toll fund shall be used at	676
the discretion of the director to support construction,	677
improvement, repair, maintenance, administration, and operation	678
costs for approved toll projects and highway projects within one	679
mile of a toll project. All investment earnings of the fund shall	680
be credited to the fund.	681

(F) The issuing authority ~~shall~~of obligations issued for the	682
purpose of financing the toll project, by the fifteenth day of	683
July of each fiscal year, shall certify or cause to be certified	684
to the department of transportation and the office of budget and	685
management the total amount of money required during the current	686
fiscal year to meet in full all ~~bond~~debt service charges and	687
otherwise comply with the requirements of any applicable bond	688
proceedings and all obligations under any public-private agreement	689
relating to a toll project as provided in sections 5501.70 to	690
5501.83 of the Revised Code. The issuing authority shall make or	691
cause to be made supplemental certifications to the department of	692
~~transportation~~ and the office of budget and management for each	693
bond service payment date and at such other times during each	694
fiscal year as may be provided in the applicable bond ~~proceedings~~	695
proceeding or public-private agreement or required by that	696
department or office. Bond service charges, costs of credit	697
enhancement facilities, other financing costs, and any other	698
amounts required under the applicable bond proceedings and all	699
amounts required under any applicable public-private agreement	700
shall be set forth separately in each certification. Money	701
received from ~~tolls~~user fees and other pledged receipts shall be	702
deposited to the credit of the bond service fund at such times and	703
in such amounts as are necessary to satisfy all those payment	704
requirements of the applicable bond proceedings~~. When all~~or to	705
the credit of any fund established for such purpose under any	706
public-private agreement. At such time that bond service charges	707
on all outstanding bonds issued in connection with any toll	708
project and the interest on the bonds have been paid, or a	709
sufficient amount for the payment of all such bonds and the	710
interest on the bonds to the maturity of the bonds has been set	711
aside in trust for the benefit of the bondholders, as provided in	712
the applicable bond proceedings, and at such time as all amounts	713
due and to become due pursuant to a public-private agreement,	714
which are payable from user fees, have been paid, the project	715
shall be operated, improved, and maintained by the department of	716
transportation as a part of the state highway system and shall be	717
free of ~~tolls~~user fees.	718

Sec. 5531.141. (A) The department of transportation may	719
collect a user fee by utilizing a system of collection that is	720
capable of charging an account holder the appropriate user fee by	721
transmission of information from an electronic toll collection	722
device on a motor vehicle. In addition, for any motor vehicle that	723
does not use an electronic toll collection device, the department	724
may utilize an electronic-monitoring system for user fee	725
collection.	726

(B)(1) If a motor vehicle uses a toll project and the user	727
fee is not paid through an electronic toll collection device or	728
otherwise, the toll project operator first shall use the	729
electronic-monitoring system for the toll project to determine if	730
the registered owner of the motor vehicle has established an	731
account for the payment of the user fee. If such an account has	732
been established, the toll project operator shall charge the	733
account holder the appropriate user fee. If the toll project	734
operator cannot locate an established account, or if the toll	735
project operator locates an established account but the account	736
cannot be charged the appropriate user fee, the toll project	737
operator may send by regular first class mail an invoice for the	738
unpaid user fee. The toll project operator shall include with the	739
invoice the information described in section 5531.143 of the	740
Revised Code. The toll project operator shall send the invoice to	741
the registered owner of the motor vehicle as shown in the records	742
of either of the following:	743

(a) The bureau of motor vehicles;

744

(b) The department, division, bureau, office, or other unit	745
of government of any other state or jurisdiction that is	746
functionally equivalent to the bureau of motor vehicles.	747

(2) With respect to any user fee and any associated	748
administrative fee, the toll project operator, in the toll project	749
operator's sole discretion, may determine not to pursue collection	750
of that user fee or administrative fee or to terminate collection	751
measures in relation to that user fee or administrative fee.	752

Sec. 5531.142. (A) A person or entity that receives an	753
invoice under section 5531.141 of the Revised Code or a late	754
notice under division (C) of this section shall do one of the	755
following:	756

(1) Pay the user fee and any administrative fee set forth in	757
the invoice or late notice directly to the toll project operator	758
within thirty-five days after the date of mailing of the invoice	759
or late notice;	760

(2) File with the toll project operator a notice to contest	761
liability for the unpaid user fee within thirty-five days after	762
the date of the mailing of the invoice or late notice by utilizing	763
the form provided with the invoice or late notice under section	764
5531.143 of the Revised Code;	765

(3) If the registered owner is a motor vehicle leasing dealer	766
or a motor vehicle renting dealer, notify the toll project	767
operator within thirty-five days after the date of mailing of the	768
invoice or late notice of the name and address of the person who	769
was the lessee or renter of the motor vehicle at the time the user	770
fee was incurred. A motor vehicle leasing dealer or a motor	771
vehicle renting dealer that receives an invoice or late notice	772
shall not pay a user fee or any administrative fee and	773
subsequently attempt to collect a fee or assess the lessee or	774
renter a charge in excess of the amount actually paid on behalf of	775
the lessee or renter.	776

(B) Upon receipt of the name and address of the lessee or	777
renter of a motor vehicle provided by a motor vehicle leasing	778
dealer or motor vehicle renting dealer under division (A)(3) of	779
this section, the toll project operator shall send an invoice to	780
the lessee or renter of the motor vehicle as described in section	781
5531.141 of the Revised Code. The toll project operator shall send	782
all subsequent late notices for the unpaid user fees to the lessee	783
or renter, and the motor vehicle renting or leasing dealer has no	784
further liability for unpaid user fees or administrative fees	785
under this chapter.	786

(C) If a registered owner fails to pay or contest an invoice	787
within thirty-five days after the date of mailing of the invoice,	788
the toll project operator may send to the registered owner by	789
regular first class mail a late notice containing the information	790
described in section 5531.143 of the Revised Code. The toll	791
project operator may charge an administrative fee for each late	792
notice, the purpose of which is to enable the toll project	793
operator to recover the expenses of collecting the unpaid user	794
fee. The director of transportation shall establish the amount of	795
the administrative fee by rule.	796

Sec. 5531.143. A toll project operator shall include with	797
each invoice and late notice all of the following:	798

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

799

(B) Descriptions and amounts of all user fees and	800
administrative fees assessed;	801

(C) A request for payment within thirty-five days after the	802
date of mailing of such invoice or late notice;	803

(D) A warning of the potential consequences for failing to	804
pay the total amount due as indicated in such invoice or late	805
notice, including additional fees and penalties, potential court	806
summons, and inability to renew motor vehicle registrations;	807

(E) Information for disputing the invoice or late notice and	808
a form that a person may use to file a notice to contest liability	809
for a user fee or administrative fee;	810

(F) Contact information for the customer service center for	811
the applicable toll project; and	812

(G) Information about obtaining an electronic toll collection	813
device and establishing an electronic toll collection account.	814

Sec. 5531.144. (A) The registered owner of a motor vehicle	815
that utilizes a toll project is liable for payment of the	816
applicable user fee.	817

(B)(1) If the registered owner, in response to an invoice	818
mailed to the registered owner under section 5531.141 of the	819
Revised Code or a late notice mailed under section 5531.142 of the	820
Revised Code, submits a notice to contest liability for the user	821
fee or any administrative fee, the toll project operator shall	822
schedule a hearing at which the registered owner may contest	823
liability for the user fee or administrative fee. The toll project	824
operator shall send written notice by regular first class mail to	825
the registered owner listing the time and date of the hearing. A	826
hearing officer of the toll project operator shall preside over	827
the hearing and shall hold the hearing not later than thirty-five	828
days after the date of mailing of the hearing notice. The hearing	829
officer shall conduct the hearing at a location within the county	830
in which the toll project is located. The registered owner may	831
present evidence at the hearing as to the reasons why the	832
registered owner is not liable for payment of the user fee or	833
administrative fee.	834

At the hearing, the hearing officer shall determine if the	835
registered owner is liable for the payment of any user fee or	836
administrative fee.	837

(2) Upon a finding by the hearing officer that the registered	838
owner is not liable for payment of the user fee or administrative	839
fee, the hearing officer shall enter that finding into the records	840
of the toll project operator and cancel the invoice.	841

(3) If the hearing officer finds that the registered owner is	842
liable for payment of the user fee or any administrative fee, the	843
hearing officer shall enter that finding into the records of the	844
toll project operator. If payment in full is not made upon	845
completion of the hearing, the hearing officer shall notify the	846
registrar of motor vehicles of the hearing officer's decision that	847
the registered owner is liable for payment of the user fee or any	848
administrative fee. The hearing officer also shall include with	849
the notification to the registrar a motor vehicle certificate of	850
registration issuance prevention order. The hearing officer shall	851
give the registered owner a copy of the order. The order remains	852
in effect until the toll project operator notifies the registrar	853
that all unpaid user fees and administrative fees have been paid	854
in full.	855

If the hearing officer finds that the registered owner is	856
liable for payment of the user fee or any administrative fee and	857
the registered owner resides in another state, the hearing officer	858
shall send notice of the hearing officer's decision to the	859
department, division, bureau, office, or other unit of government	860
that is functionally equivalent to the bureau of motor vehicles.	861
The hearing officer shall include with the notice the registration	862
prevention order, which shall have the same effect in another	863
state or jurisdiction as in this state.	864

(4) If the registered owner does not pay all unpaid user fees	865
and administrative fees within thirty-five days after the date of	866
the hearing officer's decision that the registered owner is liable	867
for payment of such fees, and the registered owner does not file	868
an appeal described in division (C) of this section within that	869
same thirty-five-day time period, the toll project operator may	870
file a civil suit against the registered owner in the municipal	871
court or county court having jurisdiction over the location of the	872
toll project as provided in section 5531.146 of the Revised Code.	873

(C)(1) The registered owner may appeal an adverse finding by	874
the hearing officer to the municipal court or county court having	875
jurisdiction over the location of the toll project within	876
thirty-five days after the date of the hearing officer's decision	877
that the registered owner is liable for payment of such fees. If	878
the registered owner fails to file an appeal with the municipal	879
court or county court within that time period, the registered	880
owner is considered to have waived the registered owner's right to	881
appeal the decision of the hearing officer. After that time period	882
has expired, the toll project operator may file a civil suit	883
against the registered owner in the municipal court or county	884
court having jurisdiction over the location of the toll project as	885
provided in section 5531.146 of the Revised Code.	886

Upon the filing of a timely appeal by the registered owner,	887
the clerk of the municipal court or county court shall notify the	888
registrar of the filing of the appeal by the registered owner. The	889
motor vehicle certificate of registration issuance prevention	890
order is automatically stayed pending the results of the appeal in	891
the municipal court or county court.	892

(2) At the appeal hearing, the municipal court or county	893
court shall determine whether the registered owner is liable for	894
the payment of any user fee or administrative fee. If the court	895
finds that the registered owner is not liable for payment of the	896
user fee or administrative fee, the court shall issue a ruling to	897
that effect and cancel the invoice. The toll project operator	898
immediately shall inform the registrar of the ruling and shall	899
direct the registrar to cancel the motor vehicle certificate of	900
registration issuance prevention order issued under division	901
(B)(3) of this section.	902

If the court finds that the registered owner is liable for	903
payment of the user fee or any administrative fee, the court shall	904
issue a ruling to that effect. If the court issues such a ruling	905
and payment in full is not made to the toll project operator upon	906
completion of the appeal hearing, the toll project operator shall	907
inform the registrar of motor vehicles of the ruling and the	908
failure by the registered owner to make payment in full. In that	909
circumstance, the stay of the motor vehicle certificate of	910
registration issuance prevention order described in division	911
(C)(1) of this section terminates and the order becomes effective.	912
In addition, if the registered owner fails to pay in full the user	913
fee and any administrative fee within thirty-five days after the	914
date the court issues the ruling, the toll project operator may	915
file a civil suit against the registered owner in the municipal	916
court or county court having jurisdiction over the location of the	917
toll project as provided in section 5531.146 of the Revised Code.	918

If, upon completion of the appeal hearing, the registered	919
owner makes payment in full to the toll project operator of all	920
user fees and administrative fees that the court ruled the	921
registered owner was liable for payment, the toll project operator	922
shall inform the registrar of motor vehicles of the ruling and the	923
payment in full by the registered owner and direct the registrar	924
to cancel the motor vehicle certificate of registration issuance	925
prevention order.	926

(D) If the registered owner fails to pay an invoice and any	927
administrative fee and fails to submit a notice to contest	928
liability for any of those fees within thirty-five days after the	929
date of mailing of the invoice, the toll project operator may send	930
a late notice to the registered owner as provided in division (C)	931
of section 5531.142 of the Revised Code. If, in response to the	932
late notice, the registered owner submits a notice to contest	933
liability for the user fee and any administrative fee within	934
thirty-five days after the date of mailing of the late notice, the	935
toll project operator shall schedule and hold a hearing as	936
described in division (B)(1) of this section. Divisions (B)(2),	937
(3), and (4) and (C)(1) and (2) of this section apply to such a	938
hearing.	939

Sec. 5531.145. (A) If the toll project operator sends a late	940
notice to the registered owner and the registered owner, within	941
thirty-five days after the date of mailing of the late notice,	942
fails to pay the user fee and any administrative fee contained in	943
the late notice and fails to submit a notice to contest liability	944
for any of those fees, the toll project operator may do either of	945
the following:	946

(1) Issue a motor vehicle certificate of registration	947
issuance prevention order to the registrar of motor vehicles and	948
send a copy of the order to the registered owner. If the	949
registered owner resides in another state or jurisdiction, the	950
toll project operator shall send the order to the department,	951
division, bureau, office, or other unit of government that is	952
functionally equivalent to the bureau of motor vehicles. The order	953
shall have the same effect in another state or jurisdiction as in	954
this state.	955

(2) File a civil suit against the registered owner in the	956
municipal court or county court having jurisdiction over the	957
location of the toll project as provided in section 5531.146 of	958
the Revised Code.	959

(B) If the toll project operator sends a motor vehicle	960
certificate of registration issuance prevention order to the	961
registrar under division (A)(1) of this section, the registered	962
owner may file a request for a hearing in the municipal court or	963
county having jurisdiction over the location of the toll project	964
within thirty-five days after the date the toll project operator	965
sends the order to the registrar. The order shall remain in effect	966
pending the results of the hearing in the municipal court or	967
county court. If the registered owner fails to file an appeal with	968
the municipal court or county court within that thirty-five-day	969
period, the registered owner is considered to have waived the	970
registered owner's right to appeal the issuance of the motor	971
vehicle certificate of registration issuance prevention order. The	972
toll project operator may file a civil suit against the registered	973
owner in the municipal court or county court having jurisdiction	974
over the location of the toll project as provided in section	975
5531.146 of the Revised Code.	976

(C)(1) If an appeal hearing is requested under division (B)	977
of this section, the municipal court or county court shall	978
determine whether the registered owner is liable for the payment	979
of any user fee or administrative fee and whether the issuance by	980
the toll project operator of the motor vehicle certificate of	981
registration issuance prevention order was valid. If the court	982
finds that the registered owner is not liable for payment of the	983
user fee or administrative fee, the court shall issue a ruling to	984
that effect and dismiss the late notice. The toll project operator	985
immediately shall inform the registrar of the ruling and shall	986
direct the registrar to cancel the motor vehicle certificate of	987
registration issuance prevention order issued under division	988
(A)(1) of this section.	989

(2) If the court finds that the registered owner is liable	990
for payment of the user fee or any administrative fee and that the	991
issuance by the toll project operator of the motor vehicle	992
certificate of registration issuance prevention order was valid,	993
the court shall issue a ruling to that effect. If the court issues	994
such a ruling and payment in full is not made to the toll project	995
operator upon completion of the appeal hearing, the toll project	996
operator shall inform the registrar of motor vehicles of the	997
ruling and the failure by the registered owner to make payment in	998
full, and the motor vehicle certificate of registration issuance	999
prevention order issued under division (A)(1) of this section	1000
remains in effect.	1001

(3) If the court finds that the registered owner is liable	1002
for payment of the user fee or any administrative fee but the	1003
issuance by the toll project operator of the motor vehicle	1004
certificate of registration issuance prevention order was not	1005
valid, the court shall issue a ruling to that effect. If the court	1006
issues such a ruling, the toll project operator shall inform the	1007
registrar of the ruling and direct the registrar to cancel the	1008
motor vehicle certificate of registration issuance prevention	1009
order. The registered owner remains liable for payment of the user	1010
fee or any administrative fee. The toll project operator may	1011
reissue the motor vehicle certificate of registration issuance	1012
prevention order. If the toll project operator reissues the order,	1013
the registered owner may appeal the order as provided in division	1014
(B) of this section.	1015

(4) If, upon completion of the appeal hearing, the registered	1016
owner pays in full to the toll project operator all user fees and	1017
administrative fees for which the court ruled the registered owner	1018
was liable, the toll project operator shall inform the registrar	1019
of the ruling and the payment in full by the registered owner. The	1020
toll project operator also shall direct the registrar to cancel	1021
the motor vehicle certificate of registration issuance prevention	1022
order.	1023

(5) If the court rules under division (C)(2) or (3) of this	1024
section that the registered owner is liable for payment of the	1025
user fee or any administrative fee, and the registered owner does	1026
not pay all such fees within thirty-five days after the court	1027
issues the ruling, the toll project operator may file a civil suit	1028
against the registered owner in the municipal court or county	1029
court having jurisdiction over the location of the toll project as	1030
provided in section 5531.146 of the Revised Code.	1031

(D) At any time after a toll project operator issues an order	1032
under division (A)(1) of this section, the registered owner may	1033
pay all user fees and administrative fees owed to the toll project	1034
operator. If such payment is made, the toll project operator shall	1035
inform the registrar of the payment and shall direct the registrar	1036
to cancel the motor vehicle certificate of registration prevention	1037
order.	1038

Sec. 5531.146. (A)(1) As provided in sections 5531.144 and	1039
5531.145 of the Revised Code, a toll project operator may file a	1040
civil suit against a registered owner in the municipal court or	1041
county court having jurisdiction over the location of the toll	1042
project. The toll project operator also shall file all related	1043
documentation and information described in section 5531.143 of the	1044
Revised Code with the clerk of the municipal court or county	1045
court.	1046

Except as otherwise provided in division (A)(2) of this	1047
section, the toll project operator shall not file such a suit	1048
earlier than thirty-five days after the date of mailing of a late	1049
notice to the registered owner.	1050

(2) In a circumstance in which a registered owner is liable	1051
for multiple user fees and any associated administrative fees	1052
involving one or more motor vehicles, the toll project operator	1053
may file a civil suit addressing all such user fees and	1054
administrative fees; provided, no such suit shall include fees	1055
incurred more than one hundred twenty-five days prior to the date	1056
of filing of such suit.	1057

(3) The clerk of the municipal court or county court shall	1058
execute a summons regarding a suit filed under division (A)(1) of	1059
this section by sending a copy of the summons in accordance with	1060
the rules of civil procedure to the address of the registered	1061
owner of the vehicle as shown in the records of the bureau of	1062
motor vehicles, as identified and provided by a motor vehicle	1063
leasing dealer or motor vehicle renting dealer, or as shown in the	1064
records of the department, division, bureau, office, or other unit	1065
of government of any other state or jurisdiction that is	1066
functionally equivalent to the bureau of motor vehicles. The	1067
issuance of such a summons constitutes sufficient notice to the	1068
registered owner.	1069

The summons shall compel the appearance of the registered	1070
owner to appear in the municipal court or county court, and shall	1071
include notice of the time and place of the trial as well as the	1072
potential civil penalty and any associated costs. The summons also	1073
shall include a statement that the registered owner's motor	1074
vehicle utilized a toll project and therefore the registered owner	1075
incurred liability for payment of the applicable user fee as	1076
provided in division (A) of section 5531.144 of the Revised Code	1077
and also shall list the Revised Code citation for that section.	1078
The summons constitutes sufficient notice to the registered owner	1079
that the vehicle was used on a toll project and, as a result, the	1080
registered owner is liable for payment of the user fee.	1081

(B) Proof that a motor vehicle utilized a toll project and	1082
therefore the registered owner of the motor vehicle is liable for	1083
payment of the applicable user fee shall be evidenced by either or	1084
both of the following:	1085

(1) Information and documentation obtained from an	1086
electronic-monitoring system or electronic toll collection system;	1087

(2) A certificate confirming the identification of the	1088
vehicle issued by a toll project operator that is based on an	1089
inspection of photographs, microphotographs, videotapes, other	1090
recorded images or identifying data produced by an	1091
electronic-monitoring system, or through electronic data collected	1092
by an electronic toll collection system.	1093

The certificate and the documentation attached thereto are	1094
prima facie evidence of the facts contained therein. The court	1095
shall ensure that the certificate and any photographs,	1096
microphotographs, videotapes, or other recorded images or	1097
electronic data evidencing liability for payment of the applicable	1098
user fee are available for inspection in any proceeding to	1099
adjudicate the liability for payment of the user fee.	1100

(C)(1) A registered owner is not liable for a user fee and it	1101
is a complete defense to a cause of action asserting such	1102
liability if within thirty-five days after the mailing of the	1103
invoice, late notice, or a summons, the registered owner of the	1104
motor vehicle produces for the toll project operator or the court	1105
a certified copy of a report of a law enforcement agency showing	1106
both of the following:	1107

(a) The motor vehicle had been reported stolen prior to the	1108
time that the motor vehicle utilized the toll project.	1109

(b) The motor vehicle had remained stolen at the time of the	1110
alleged violation.	1111

(2) The court shall dismiss the case against a registered	1112
owner when divisions (C)(1)(a) and (b) apply.	1113

(D) The toll project operator may offer to the registered	1114
owner the option to pay the unpaid user fee and any administrative	1115
fee, as specified in the summons, plus a reduced civil penalty,	1116
provided that the registered owner actually pays to the toll	1117
project operator the entire amount so calculated not less than	1118
fourteen days prior to the scheduled trial date. The toll project	1119
operator shall establish a schedule for reduced civil penalties	1120
that are offered to registered owners pursuant to this division,	1121
and the toll project operator shall adhere to the schedule when	1122
making such offers. The toll project operator may revise the	1123
schedule from time to time as the toll project operator determines	1124
necessary.	1125

If the registered owner accepts the offer and the toll	1126
project operator receives the entire amount not less than fourteen	1127
days prior to the scheduled trial date, the toll project operator	1128
shall move the court, not less than five business days prior to	1129
the trial date, to dismiss the summons issued to the registered	1130
owner. Upon such a motion, the court shall dismiss the summons and	1131
dismiss the case.	1132

(E)(1) Upon a finding by the municipal court or county court	1133
that the registered owner is liable for payment of the user fee as	1134
provided in division (A) of section 5531.144 of the Revised Code,	1135
the court shall order the registered owner to pay all applicable	1136
court costs, user fees due, and administrative fees. The court	1137
also shall impose a civil penalty upon the registered owner, as	1138
follows:	1139

(a) For a first instance, as shown in the records of the toll	1140
project operator, in which the registered owner was liable for	1141
payment of a user fee and the registered owner did not pay the	1142
user fee and did not submit a timely notice to contest the user	1143
fee and the toll project operator sent both an invoice and a late	1144
notice to the registered owner, seventy-five dollars;	1145

(b) For a second instance as described in division (E)(1)(a)	1146
of this section within one year of a first such instance, one	1147
hundred fifty dollars;	1148

(c) For a third instance as described in division (E)(1)(a)	1149
of this section within two years of a second such instance, two	1150
hundred fifty dollars;	1151

(d) For a fourth or subsequent instance as described in	1152
division (E)(1)(a) of this section within three years of a third	1153
such instance, five hundred dollars.	1154

(2) The clerk of the municipal court or county court shall	1155
pay all user fees, administrative fees, and penalties the court	1156
assesses and collects under this section to the department of	1157
transportation for deposit into the state treasury to the credit	1158
of the highway operating fund or for payment by the department in	1159
accordance with a public-private agreement pursuant to sections	1160
5501.70 to 5501.83 of the Revised Code.	1161

(F)(1) Upon a finding by a court that the registered owner is	1162
liable for payment of a user fee as provided in division (A) of	1163
section 5531.144 of the Revised Code, the court shall issue a	1164
motor vehicle certificate of registration issuance prevention	1165
order. The order shall remain in effect until the court has	1166
notified the registrar that all unpaid user fees, administrative	1167
fees, and civil penalties have been paid in full and the court has	1168
issued a new order rescinding its previous order. The registrar	1169
and all deputy registrars shall comply with the order.	1170

(2) If the registered owner resides in another state or	1171
jurisdiction, the court shall issue a motor vehicle certificate of	1172
registration issuance prevention order and send a copy of the	1173
order to the department, division, bureau, office, or other unit	1174
of government of another state or jurisdiction that is	1175
functionally equivalent to the bureau of motor vehicles for	1176
enforcement in that other state or jurisdiction. The order shall	1177
have the same effect in another state or jurisdiction as in this	1178
state.	1179

(G)(1) A civil penalty imposed pursuant to this section shall	1180
not be made part of the driving record of the person upon whom	1181
such civil penalty is imposed, nor shall it be considered in any	1182
manner for insurance purposes in the provision of motor vehicle	1183
insurance coverage.	1184

(2) No person shall be subject to both this section and to	1185
criminal prosecution under any provision of the Revised Code or	1186
any rule adopted thereunder for nonpayment of user fees or related	1187
administrative fees.	1188

Sec. 5531.147. A toll project operator shall not initiate	1189
collection procedures that are regulated by federal law against a	1190
registered owner in any of the following circumstances:	1191

(A) During the thirty-five-day period after the date of	1192
mailing of an invoice or a late notice to the registered owner;	1193

(B) The registered owner has timely submitted a notice to	1194
contest liability for a user fee or any administrative fee to the	1195
toll project operator. The toll project operator may initiate	1196
collection procedures that are regulated by federal law against	1197
such a registered owner if, at the hearing conducted by the	1198
hearing officer described in section 5533.144 of the Revised Code,	1199
the hearing officer finds that the registered owner is liable for	1200
payment of the user fee or administrative fee at issue and the	1201
registered owner does not pay the fee at issue in full within	1202
thirty-five days after the hearing officer makes the finding.	1203

(C) The registered owner has filed a request for an appeal	1204
hearing with the municipal court or county court having	1205
jurisdiction over the location of the toll project. The toll	1206
project operator may initiate collection procedures that are	1207
regulated by federal law against such a registered owner if, at	1208
the appeal hearing conducted by the municipal court or county	1209
court described in section 5533.144 of the Revised Code, the court	1210
finds that the registered owner is liable for payment of the user	1211
fee or administrative fee at issue and the registered owner does	1212
not pay the fee at issue in full within thirty-five days after the	1213
court issues a ruling to that effect.	1214

(D) The toll project operator has filed a civil suit against	1215
the registered owner in the municipal court or county court having	1216
jurisdiction over the location of the toll project.	1217

Sec. 5531.148. (A) A toll project operator may enter into an	1218
agreement with the bureau of motor vehicles and the department,	1219
division, bureau, office, or other unit of government of any other	1220
state or jurisdiction that is functionally equivalent to the	1221
bureau of motor vehicles to obtain motor vehicle owner and	1222
registration information that is necessary to conduct electronic	1223
toll collection and electronic monitoring.	1224

(B)(1) A toll project operator shall ensure that information	1225
collected by an electronic toll collection device, an	1226
electronic-monitoring system in conjunction with an electronic	1227
toll collection system, or under division (A) of this section is	1228
limited solely to that information that is necessary for the	1229
collection of unpaid user fees and administrative fees; necessary	1230
to establish liability of the registered owner of a motor vehicle	1231
for payment of a user fee as provided in division (A) of section	1232
5531.144 of the Revised Code; or necessary in any proceeding to	1233
establish or confirm such liability.	1234

(2) A toll project operator shall ensure that all images or	1235
other data collected by an electronic toll collection device, an	1236
electronic-monitoring system, or under division (A) of this	1237
section are:	1238

(a) Maintained in a protected database with security that is	1239
at least comparable to the security used for databases operated by	1240
the department of transportation;	1241

(b) Used solely for the collection of unpaid user fees and	1242
administrative fees.	1243

(3) All of the following apply to the images and other data	1244
described in division (B)(2) of this section:	1245

(a) The images and other data are not public records under	1246
section 149.43 of the Revised Code.	1247

(b) A toll project operator or any other person shall not	1248
sell or use the images and data for sales, solicitation, or	1249
marketing purposes. Division (B)(3)(b) of this section does not	1250
prohibit the department of transportation or the toll project	1251
operator from using the images and data to facilitate collection	1252
or payment of user fees and administrative fees.	1253

(c) A toll project operator or any other person shall not	1254
disclose the images and data to any other entity except to a	1255
registered owner who contests liability for and challenges the	1256
imposition of a user fee or administrative fee; or except as may	1257
be necessary for the collection of unpaid user fees or	1258
administrative fees.	1259

(d) The images and data shall not be used in any court in a	1260
pending action or proceeding except upon an order from a court of	1261
competent jurisdiction or unless the action or proceeding relates	1262
to the liability of the registered owner of a motor vehicle for	1263
payment of a user fee as provided in division (A) of section	1264
5531.144 of the Revised Code.	1265

(4)(a) Except as otherwise provided in this section, a toll	1266
project operator shall not retain any images or other data	1267
collected by an electronic toll collection device, an	1268
electronic-monitoring system, or under division (A) of this	1269
section and shall purge, write over, or otherwise eliminate, from	1270
existence the images or other data not later than one hundred	1271
eighty days after the collection of any unpaid user fees or	1272
administrative fees. Upon request from the director of	1273
transportation, any entity operating an electronic toll collection	1274
system or electronic-monitoring system in conjunction with an	1275
electronic toll collection system shall certify compliance with	1276
this section and, upon request, shall make all records pertaining	1277
to such system available for inspection and audit by the director	1278
or the director's designee.	1279

(b) No entity operating an electronic toll collection system	1280
or electronic-monitoring system in conjunction with an electronic	1281
toll collection system shall fail to certify compliance with this	1282
section or fail, upon request, to make all records pertaining to	1283
such system available for inspection and audit by the director or	1284
the director's designee.	1285

(5) Whoever violates division (B)(4)(b) of this section is	1286
guilty of a minor misdemeanor on a first offense and a misdemeanor	1287
of the fourth degree on each subsequent offense.	1288

Sec. 5531.149. (A) A toll project operator shall compensate	1289
the bureau of motor vehicles for its actions in enforcing sections	1290
5531.11 to 5531.18 of the Revised Code with respect to the	1291
registered owner of a motor vehicle that is titled or registered	1292
in this state. The toll project operator shall provide such	1293
compensation by collecting and paying to the bureau, on a monthly	1294
basis, an administrative fee of five dollars for each certificate	1295
of registration issuance prevention order sent to and processed by	1296
the bureau under sections 5531.11 to 5531.18 of the Revised Code.	1297
The bureau shall deposit all money it collects under this division	1298
in the state treasury to the credit of the state bureau of motor	1299
vehicles fund created in section 4501.25 of the Revised Code.	1300

(B) The director of transportation may enter into an	1301
agreement with the department, division, bureau, office, or other	1302
unit of government of any other state or jurisdiction that is	1303
functionally equivalent to the department of transportation or the	1304
bureau of motor vehicles for the purpose of enforcing sections	1305
5531.11 to 5531.18 of the Revised Code with respect to the	1306
registered owner of a motor vehicle that is titled or registered	1307
in such other state or jurisdiction and utilizes a toll project.	1308
The agreement may provide for the denial in such other state or	1309
jurisdiction of the issuance of a new or renewal motor vehicle	1310
certificate of registration in the name of that person and the	1311
denial of any motor vehicle certificate of registration for the	1312
motor vehicle that utilized a toll project for which the required	1313
user fee or associated administrative fee was not paid by the	1314
registered owner.	1315

Sec. 5531.15. (A) The director of transportation, in	1316
accordance with Chapter 119. of the Revised Code, may adopt such	1317
rules as the director considers advisable for the control and	1318
regulation of traffic on any toll project, for the protection and	1319
preservation of property under the jurisdiction and control of the	1320
department of transportation, for the maintenance and preservation	1321
of good order within the property under its control, and for the	1322
purpose of establishing owner or operator liability for failure to	1323
comply with toll collection rules.	1324

(B) The rules shall provide that ~~public police officers~~all	1325
of the following persons shall be afforded ready access, while in	1326
the performance of their official duties, to all property under	1327
the jurisdiction of the department of transportation and without	1328
the payment of ~~tolls~~any user fee:	1329

(1) Public police officers;

1330

(2) Operators of municipal, township, county, and state	1331
maintenance vehicles;	1332

(3) Operators of United States military vehicles traveling in	1333
a convoy;	1334

(4) Operators of official emergency response vehicles.

1335

(C) No person shall violate any such rules of the department	1336
of transportation.	1337

(D)(1) All fines collected for the violation of applicable	1338
laws of the state and the rules of the department of	1339
transportation or money arising from bonds forfeited for such	1340
violation shall be disposed of in accordance with section 5503.04	1341
of the Revised Code.	1342

(2) All fees or charges assessed by the department of	1343
transportation in accordance with this section against an owner or	1344
operator of a vehicle as a civil violation for failure to comply	1345
with toll collection rules shall be revenues of the department.	1346

Sec. 5531.16. (A) Each toll project shall be maintained and	1347
kept in good condition and repair by the department of	1348
transportation or in accordance with the terms of a public-private	1349
agreement pursuant to sections 5501.70 to 5501.83 of the Revised	1350
Code. Toll projects shall be operated by toll collectors and other	1351
employees and agents that the department employs or contracts for.	1352
Toll projects shall be policed by the state highway patrol in	1353
accordance with section 5503.02 of the Revised Code; provided,	1354
that the state highway patrol also shall enforce all rules of the	1355
department adopted under division (A) of section 5531.15 of the	1356
Revised Code that relate to the operation and use of vehicles on a	1357
toll project and that are punishable under division (A) of section	1358
5531.99 of the Revised Code.	1359

(B) An action for damages against the state for any public or	1360
private property damaged or destroyed in carrying out the powers	1361
granted by sections 5531.11 to 5531.18 of the Revised Code shall	1362
be filed in the court of claims pursuant to Chapter 2743. of the	1363
Revised Code.	1364

(C) All governmental agencies may lease, lend, grant, or	1365
convey to the department of transportation at its request, upon	1366
terms that the proper authorities of the governmental agencies	1367
consider reasonable and fair and without the necessity for an	1368
advertisement, order of court, or other action or formality, other	1369
than the regular and formal action of the authorities concerned,	1370
any property that is necessary or convenient to the effectuation	1371
of the purposes of sections 5531.11 to 5531.18 of the Revised	1372
Code, including public roads and other property already devoted to	1373
public use.	1374

(D) Each bridge constituting part of a toll project shall be	1375
considered a bridge on the state highway system for purposes of	1376
sections 5501.47 and 5501.49 of the Revised Code.	1377

(E) In accordance with Chapter 5501. of the Revised Code, the	1378
department of transportation shall make an annual report of its	1379
toll project activities for the preceding calendar year to the	1380
governor and the general assembly.	1381

Sec. 5739.02. For the purpose of providing revenue with	1382
which to meet the needs of the state, for the use of the general	1383
revenue fund of the state, for the purpose of securing a thorough	1384
and efficient system of common schools throughout the state, for	1385
the purpose of affording revenues, in addition to those from	1386
general property taxes, permitted under constitutional	1387
limitations, and from other sources, for the support of local	1388
governmental functions, and for the purpose of reimbursing the	1389
state for the expense of administering this chapter, an excise tax	1390
is hereby levied on each retail sale made in this state.	1391

(A)(1) The tax shall be collected as provided in section	1392
5739.025 of the Revised Code. The rate of the tax shall be five	1393
and three-fourths per cent. The tax applies and is collectible	1394
when the sale is made, regardless of the time when the price is	1395
paid or delivered.	1396

(2) In the case of the lease or rental, with a fixed term of	1397
more than thirty days or an indefinite term with a minimum period	1398
of more than thirty days, of any motor vehicles designed by the	1399
manufacturer to carry a load of not more than one ton, watercraft,	1400
outboard motor, or aircraft, or of any tangible personal property,	1401
other than motor vehicles designed by the manufacturer to carry a	1402
load of more than one ton, to be used by the lessee or renter	1403
primarily for business purposes, the tax shall be collected by the	1404
vendor at the time the lease or rental is consummated and shall be	1405
calculated by the vendor on the basis of the total amount to be	1406
paid by the lessee or renter under the lease agreement. If the	1407
total amount of the consideration for the lease or rental includes	1408
amounts that are not calculated at the time the lease or rental is	1409
executed, the tax shall be calculated and collected by the vendor	1410
at the time such amounts are billed to the lessee or renter. In	1411
the case of an open-end lease or rental, the tax shall be	1412
calculated by the vendor on the basis of the total amount to be	1413
paid during the initial fixed term of the lease or rental, and for	1414
each subsequent renewal period as it comes due. As used in this	1415
division, "motor vehicle" has the same meaning as in section	1416
4501.01 of the Revised Code, and "watercraft" includes an outdrive	1417
unit attached to the watercraft.	1418

A lease with a renewal clause and a termination penalty or	1419
similar provision that applies if the renewal clause is not	1420
exercised is presumed to be a sham transaction. In such a case,	1421
the tax shall be calculated and paid on the basis of the entire	1422
length of the lease period, including any renewal periods, until	1423
the termination penalty or similar provision no longer applies.	1424
The taxpayer shall bear the burden, by a preponderance of the	1425
evidence, that the transaction or series of transactions is not a	1426
sham transaction.	1427

(3) Except as provided in division (A)(2) of this section, in	1428
the case of a sale, the price of which consists in whole or in	1429
part of the lease or rental of tangible personal property, the tax	1430
shall be measured by the installments of that lease or rental.	1431

(4) In the case of a sale of a physical fitness facility	1432
service or recreation and sports club service, the price of which	1433
consists in whole or in part of a membership for the receipt of	1434
the benefit of the service, the tax applicable to the sale shall	1435
be measured by the installments thereof.	1436

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

1437

(1) Sales to the state or any of its political subdivisions,	1438
or to any other state or its political subdivisions if the laws of	1439
that state exempt from taxation sales made to this state and its	1440
political subdivisions;	1441

(2) Sales of food for human consumption off the premises	1442
where sold;	1443

(3) Sales of food sold to students only in a cafeteria,	1444
dormitory, fraternity, or sorority maintained in a private,	1445
public, or parochial school, college, or university;	1446

(4) Sales of newspapers and sales or transfers of magazines	1447
distributed as controlled circulation publications;	1448

(5) The furnishing, preparing, or serving of meals without	1449
charge by an employer to an employee provided the employer records	1450
the meals as part compensation for services performed or work	1451
done;	1452

(6) Sales of motor fuel upon receipt, use, distribution, or	1453
sale of which in this state a tax is imposed by the law of this	1454
state, but this exemption shall not apply to the sale of motor	1455
fuel on which a refund of the tax is allowable under division (A)	1456
of section 5735.14 of the Revised Code; and the tax commissioner	1457
may deduct the amount of tax levied by this section applicable to	1458
the price of motor fuel when granting a refund of motor fuel tax	1459
pursuant to division (A) of section 5735.14 of the Revised Code	1460
and shall cause the amount deducted to be paid into the general	1461
revenue fund of this state;	1462

(7) Sales of natural gas by a natural gas company, of water	1463
by a water-works company, or of steam by a heating company, if in	1464
each case the thing sold is delivered to consumers through pipes	1465
or conduits, and all sales of communications services by a	1466
telegraph company, all terms as defined in section 5727.01 of the	1467
Revised Code, and sales of electricity delivered through wires;	1468

(8) Casual sales by a person, or auctioneer employed directly	1469
by the person to conduct such sales, except as to such sales of	1470
motor vehicles, watercraft or outboard motors required to be	1471
titled under section 1548.06 of the Revised Code, watercraft	1472
documented with the United States coast guard, snowmobiles, and	1473
all-purpose vehicles as defined in section 4519.01 of the Revised	1474
Code;	1475

(9)(a) Sales of services or tangible personal property, other	1476
than motor vehicles, mobile homes, and manufactured homes, by	1477
churches, organizations exempt from taxation under section	1478
501(c)(3) of the Internal Revenue Code of 1986, or nonprofit	1479
organizations operated exclusively for charitable purposes as	1480
defined in division (B)(12) of this section, provided that the	1481
number of days on which such tangible personal property or	1482
services, other than items never subject to the tax, are sold does	1483
not exceed six in any calendar year, except as otherwise provided	1484
in division (B)(9)(b) of this section. If the number of days on	1485
which such sales are made exceeds six in any calendar year, the	1486
church or organization shall be considered to be engaged in	1487
business and all subsequent sales by it shall be subject to the	1488
tax. In counting the number of days, all sales by groups within a	1489
church or within an organization shall be considered to be sales	1490
of that church or organization.	1491

(b) The limitation on the number of days on which tax-exempt	1492
sales may be made by a church or organization under division	1493
(B)(9)(a) of this section does not apply to sales made by student	1494
clubs and other groups of students of a primary or secondary	1495
school, or a parent-teacher association, booster group, or similar	1496
organization that raises money to support or fund curricular or	1497
extracurricular activities of a primary or secondary school.	1498

(c) Divisions (B)(9)(a) and (b) of this section do not apply	1499
to sales by a noncommercial educational radio or television	1500
broadcasting station.	1501

(10) Sales not within the taxing power of this state under	1502
the Constitution or laws of the United States or the Constitution	1503
of this state;	1504

(11) Except for transactions that are sales under division	1505
(B)(3)(r) of section 5739.01 of the Revised Code, the	1506
transportation of persons or property, unless the transportation	1507
is by a private investigation and security service;	1508

(12) Sales of tangible personal property or services to	1509
churches, to organizations exempt from taxation under section	1510
501(c)(3) of the Internal Revenue Code of 1986, and to any other	1511
nonprofit organizations operated exclusively for charitable	1512
purposes in this state, no part of the net income of which inures	1513
to the benefit of any private shareholder or individual, and no	1514
substantial part of the activities of which consists of carrying	1515
on propaganda or otherwise attempting to influence legislation;	1516
sales to offices administering one or more homes for the aged or	1517
one or more hospital facilities exempt under section 140.08 of the	1518
Revised Code; and sales to organizations described in division (D)	1519
of section 5709.12 of the Revised Code.	1520

"Charitable purposes" means the relief of poverty; the	1521
improvement of health through the alleviation of illness, disease,	1522
or injury; the operation of an organization exclusively for the	1523
provision of professional, laundry, printing, and purchasing	1524
services to hospitals or charitable institutions; the operation of	1525
a home for the aged, as defined in section 5701.13 of the Revised	1526
Code; the operation of a radio or television broadcasting station	1527
that is licensed by the federal communications commission as a	1528
noncommercial educational radio or television station; the	1529
operation of a nonprofit animal adoption service or a county	1530
humane society; the promotion of education by an institution of	1531
learning that maintains a faculty of qualified instructors,	1532
teaches regular continuous courses of study, and confers a	1533
recognized diploma upon completion of a specific curriculum; the	1534
operation of a parent-teacher association, booster group, or	1535
similar organization primarily engaged in the promotion and	1536
support of the curricular or extracurricular activities of a	1537
primary or secondary school; the operation of a community or area	1538
center in which presentations in music, dramatics, the arts, and	1539
related fields are made in order to foster public interest and	1540
education therein; the production of performances in music,	1541
dramatics, and the arts; or the promotion of education by an	1542
organization engaged in carrying on research in, or the	1543
dissemination of, scientific and technological knowledge and	1544
information primarily for the public.	1545

Nothing in this division shall be deemed to exempt sales to	1546
any organization for use in the operation or carrying on of a	1547
trade or business, or sales to a home for the aged for use in the	1548
operation of independent living facilities as defined in division	1549
(A) of section 5709.12 of the Revised Code.	1550

(13) Building and construction materials and services sold to	1551
construction contractors for incorporation into a structure or	1552
improvement to real property under a construction contract with	1553
this state or a political subdivision of this state, or with the	1554
United States government or any of its agencies; building and	1555
construction materials and services sold to construction	1556
contractors for incorporation into a structure or improvement to	1557
real property that are accepted for ownership by this state or any	1558
of its political subdivisions, or by the United States government	1559
or any of its agencies at the time of completion of the structures	1560
or improvements; building and construction materials sold to	1561
construction contractors for incorporation into a horticulture	1562
structure or livestock structure for a person engaged in the	1563
business of horticulture or producing livestock; building	1564
materials and services sold to a construction contractor for	1565
incorporation into a house of public worship or religious	1566
education, or a building used exclusively for charitable purposes	1567
under a construction contract with an organization whose purpose	1568
is as described in division (B)(12) of this section; building	1569
materials and services sold to a construction contractor for	1570
incorporation into a building under a construction contract with	1571
an organization exempt from taxation under section 501(c)(3) of	1572
the Internal Revenue Code of 1986 when the building is to be used	1573
exclusively for the organization's exempt purposes; building and	1574
construction materials sold for incorporation into the original	1575
construction of a sports facility under section 307.696 of the	1576
Revised Code; building and construction materials and services	1577
sold to a construction contractor for incorporation into real	1578
property outside this state if such materials and services, when	1579
sold to a construction contractor in the state in which the real	1580
property is located for incorporation into real property in that	1581
state, would be exempt from a tax on sales levied by that state;	1582
building and construction materials for incorporation into a	1583
transportation facility pursuant to a public-private agreement	1584
entered into under sections 5501.70 to 5501.83 of the Revised	1585
Code; and, until one calendar year after the construction of a	1586
convention center that qualifies for property tax exemption under	1587
section 5709.084 of the Revised Code is completed, building and	1588
construction materials and services sold to a construction	1589
contractor for incorporation into the real property comprising	1590
that convention center;	1591

(14) Sales of ships or vessels or rail rolling stock used or	1592
to be used principally in interstate or foreign commerce, and	1593
repairs, alterations, fuel, and lubricants for such ships or	1594
vessels or rail rolling stock;	1595

(15) Sales to persons primarily engaged in any of the	1596
activities mentioned in division (B)(42)(a), (g), or (h) of this	1597
section, to persons engaged in making retail sales, or to persons	1598
who purchase for sale from a manufacturer tangible personal	1599
property that was produced by the manufacturer in accordance with	1600
specific designs provided by the purchaser, of packages, including	1601
material, labels, and parts for packages, and of machinery,	1602
equipment, and material for use primarily in packaging tangible	1603
personal property produced for sale, including any machinery,	1604
equipment, and supplies used to make labels or packages, to	1605
prepare packages or products for labeling, or to label packages or	1606
products, by or on the order of the person doing the packaging, or	1607
sold at retail. "Packages" includes bags, baskets, cartons,	1608
crates, boxes, cans, bottles, bindings, wrappings, and other	1609
similar devices and containers, but does not include motor	1610
vehicles or bulk tanks, trailers, or similar devices attached to	1611
motor vehicles. "Packaging" means placing in a package. Division	1612
(B)(15) of this section does not apply to persons engaged in	1613
highway transportation for hire.	1614

(16) Sales of food to persons using supplemental nutrition	1615
assistance program benefits to purchase the food. As used in this	1616
division, "food" has the same meaning as in 7 U.S.C. 2012 and	1617
federal regulations adopted pursuant to the Food and Nutrition Act	1618
of 2008.	1619

(17) Sales to persons engaged in farming, agriculture,	1620
horticulture, or floriculture, of tangible personal property for	1621
use or consumption primarily in the production by farming,	1622
agriculture, horticulture, or floriculture of other tangible	1623
personal property for use or consumption primarily in the	1624
production of tangible personal property for sale by farming,	1625
agriculture, horticulture, or floriculture; or material and parts	1626
for incorporation into any such tangible personal property for use	1627
or consumption in production; and of tangible personal property	1628
for such use or consumption in the conditioning or holding of	1629
products produced by and for such use, consumption, or sale by	1630
persons engaged in farming, agriculture, horticulture, or	1631
floriculture, except where such property is incorporated into real	1632
property;	1633

(18) Sales of drugs for a human being that may be dispensed	1634
only pursuant to a prescription; insulin as recognized in the	1635
official United States pharmacopoeia; urine and blood testing	1636
materials when used by diabetics or persons with hypoglycemia to	1637
test for glucose or acetone; hypodermic syringes and needles when	1638
used by diabetics for insulin injections; epoetin alfa when	1639
purchased for use in the treatment of persons with medical	1640
disease; hospital beds when purchased by hospitals, nursing homes,	1641
or other medical facilities; and medical oxygen and medical	1642
oxygen-dispensing equipment when purchased by hospitals, nursing	1643
homes, or other medical facilities;	1644

(19) Sales of prosthetic devices, durable medical equipment	1645
for home use, or mobility enhancing equipment, when made pursuant	1646
to a prescription and when such devices or equipment are for use	1647
by a human being.	1648

(20) Sales of emergency and fire protection vehicles and	1649
equipment to nonprofit organizations for use solely in providing	1650
fire protection and emergency services, including trauma care and	1651
emergency medical services, for political subdivisions of the	1652
state;	1653

(21) Sales of tangible personal property manufactured in this	1654
state, if sold by the manufacturer in this state to a retailer for	1655
use in the retail business of the retailer outside of this state	1656
and if possession is taken from the manufacturer by the purchaser	1657
within this state for the sole purpose of immediately removing the	1658
same from this state in a vehicle owned by the purchaser;	1659

(22) Sales of services provided by the state or any of its	1660
political subdivisions, agencies, instrumentalities, institutions,	1661
or authorities, or by governmental entities of the state or any of	1662
its political subdivisions, agencies, instrumentalities,	1663
institutions, or authorities;	1664

(23) Sales of motor vehicles to nonresidents of this state	1665
under the circumstances described in division (B) of section	1666
5739.029 of the Revised Code;	1667

(24) Sales to persons engaged in the preparation of eggs for	1668
sale of tangible personal property used or consumed directly in	1669
such preparation, including such tangible personal property used	1670
for cleaning, sanitizing, preserving, grading, sorting, and	1671
classifying by size; packages, including material and parts for	1672
packages, and machinery, equipment, and material for use in	1673
packaging eggs for sale; and handling and transportation equipment	1674
and parts therefor, except motor vehicles licensed to operate on	1675
public highways, used in intraplant or interplant transfers or	1676
shipment of eggs in the process of preparation for sale, when the	1677
plant or plants within or between which such transfers or	1678
shipments occur are operated by the same person. "Packages"	1679
includes containers, cases, baskets, flats, fillers, filler flats,	1680
cartons, closure materials, labels, and labeling materials, and	1681
"packaging" means placing therein.	1682

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

1683

(b) Sales of water by a nonprofit corporation engaged	1684
exclusively in the treatment, distribution, and sale of water to	1685
consumers, if such water is delivered to consumers through pipes	1686
or tubing.	1687

(26) Fees charged for inspection or reinspection of motor	1688
vehicles under section 3704.14 of the Revised Code;	1689

(27) Sales to persons licensed to conduct a food service	1690
operation pursuant to section 3717.43 of the Revised Code, of	1691
tangible personal property primarily used directly for the	1692
following:	1693

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

1694

(b) To preserve food that has been or will be prepared for	1695
human consumption for sale by the food service operator, not	1696
including tangible personal property used to display food for	1697
selection by the consumer;	1698

(c) To clean tangible personal property used to prepare or	1699
serve food for human consumption for sale.	1700

(28) Sales of animals by nonprofit animal adoption services	1701
or county humane societies;	1702

(29) Sales of services to a corporation described in division	1703
(A) of section 5709.72 of the Revised Code, and sales of tangible	1704
personal property that qualifies for exemption from taxation under	1705
section 5709.72 of the Revised Code;	1706

(30) Sales and installation of agricultural land tile, as	1707
defined in division (B)(5)(a) of section 5739.01 of the Revised	1708
Code;	1709

(31) Sales and erection or installation of portable grain	1710
bins, as defined in division (B)(5)(b) of section 5739.01 of the	1711
Revised Code;	1712

(32) The sale, lease, repair, and maintenance of, parts for,	1713
or items attached to or incorporated in, motor vehicles that are	1714
primarily used for transporting tangible personal property	1715
belonging to others by a person engaged in highway transportation	1716
for hire, except for packages and packaging used for the	1717
transportation of tangible personal property;	1718

(33) Sales to the state headquarters of any veterans'	1719
organization in this state that is either incorporated and issued	1720
a charter by the congress of the United States or is recognized by	1721
the United States veterans administration, for use by the	1722
headquarters;	1723

(34) Sales to a telecommunications service vendor, mobile	1724
telecommunications service vendor, or satellite broadcasting	1725
service vendor of tangible personal property and services used	1726
directly and primarily in transmitting, receiving, switching, or	1727
recording any interactive, one- or two-way electromagnetic	1728
communications, including voice, image, data, and information,	1729
through the use of any medium, including, but not limited to,	1730
poles, wires, cables, switching equipment, computers, and record	1731
storage devices and media, and component parts for the tangible	1732
personal property. The exemption provided in this division shall	1733
be in lieu of all other exemptions under division (B)(42)(a) or	1734
(n) of this section to which the vendor may otherwise be entitled,	1735
based upon the use of the thing purchased in providing the	1736
telecommunications, mobile telecommunications, or satellite	1737
broadcasting service.	1738

(35)(a) Sales where the purpose of the consumer is to use or	1739
consume the things transferred in making retail sales and	1740
consisting of newspaper inserts, catalogues, coupons, flyers, gift	1741
certificates, or other advertising material that prices and	1742
describes tangible personal property offered for retail sale.	1743

(b) Sales to direct marketing vendors of preliminary	1744
materials such as photographs, artwork, and typesetting that will	1745
be used in printing advertising material; and of printed matter	1746
that offers free merchandise or chances to win sweepstake prizes	1747
and that is mailed to potential customers with advertising	1748
material described in division (B)(35)(a) of this section;	1749

(c) Sales of equipment such as telephones, computers,	1750
facsimile machines, and similar tangible personal property	1751
primarily used to accept orders for direct marketing retail sales.	1752

(d) Sales of automatic food vending machines that preserve	1753
food with a shelf life of forty-five days or less by refrigeration	1754
and dispense it to the consumer.	1755

For purposes of division (B)(35) of this section, "direct	1756
marketing" means the method of selling where consumers order	1757
tangible personal property by United States mail, delivery	1758
service, or telecommunication and the vendor delivers or ships the	1759
tangible personal property sold to the consumer from a warehouse,	1760
catalogue distribution center, or similar fulfillment facility by	1761
means of the United States mail, delivery service, or common	1762
carrier.	1763

(36) Sales to a person engaged in the business of	1764
horticulture or producing livestock of materials to be	1765
incorporated into a horticulture structure or livestock structure;	1766

(37) Sales of personal computers, computer monitors, computer	1767
keyboards, modems, and other peripheral computer equipment to an	1768
individual who is licensed or certified to teach in an elementary	1769
or a secondary school in this state for use by that individual in	1770
preparation for teaching elementary or secondary school students;	1771

(38) Sales to a professional racing team of any of the	1772
following:	1773

(a) Motor racing vehicles;

1774

(b) Repair services for motor racing vehicles;

1775

(c) Items of property that are attached to or incorporated in	1776
motor racing vehicles, including engines, chassis, and all other	1777
components of the vehicles, and all spare, replacement, and	1778
rebuilt parts or components of the vehicles; except not including	1779
tires, consumable fluids, paint, and accessories consisting of	1780
instrumentation sensors and related items added to the vehicle to	1781
collect and transmit data by means of telemetry and other forms of	1782
communication.	1783

(39) Sales of used manufactured homes and used mobile homes,	1784
as defined in section 5739.0210 of the Revised Code, made on or	1785
after January 1, 2000;	1786

(40) Sales of tangible personal property and services to a	1787
provider of electricity used or consumed directly and primarily in	1788
generating, transmitting, or distributing electricity for use by	1789
others, including property that is or is to be incorporated into	1790
and will become a part of the consumer's production, transmission,	1791
or distribution system and that retains its classification as	1792
tangible personal property after incorporation; fuel or power used	1793
in the production, transmission, or distribution of electricity;	1794
energy conversion equipment as defined in section 5727.01 of the	1795
Revised Code; and tangible personal property and services used in	1796
the repair and maintenance of the production, transmission, or	1797
distribution system, including only those motor vehicles as are	1798
specially designed and equipped for such use. The exemption	1799
provided in this division shall be in lieu of all other exemptions	1800
in division (B)(42)(a) or (n) of this section to which a provider	1801
of electricity may otherwise be entitled based on the use of the	1802
tangible personal property or service purchased in generating,	1803
transmitting, or distributing electricity.	1804

(41) Sales to a person providing services under division	1805
(B)(3)(r) of section 5739.01 of the Revised Code of tangible	1806
personal property and services used directly and primarily in	1807
providing taxable services under that section.	1808

(42) Sales where the purpose of the purchaser is to do any of	1809
the following:	1810

(a) To incorporate the thing transferred as a material or a	1811
part into tangible personal property to be produced for sale by	1812
manufacturing, assembling, processing, or refining; or to use or	1813
consume the thing transferred directly in producing tangible	1814
personal property for sale by mining, including, without	1815
limitation, the extraction from the earth of all substances that	1816
are classed geologically as minerals, production of crude oil and	1817
natural gas, or directly in the rendition of a public utility	1818
service, except that the sales tax levied by this section shall be	1819
collected upon all meals, drinks, and food for human consumption	1820
sold when transporting persons. Persons engaged in rendering	1821
services in the exploration for, and production of, crude oil and	1822
natural gas for others are deemed engaged directly in the	1823
exploration for, and production of, crude oil and natural gas.	1824
This paragraph does not exempt from "retail sale" or "sales at	1825
retail" the sale of tangible personal property that is to be	1826
incorporated into a structure or improvement to real property.	1827

(b) To hold the thing transferred as security for the	1828
performance of an obligation of the vendor;	1829

(c) To resell, hold, use, or consume the thing transferred as	1830
evidence of a contract of insurance;	1831

(d) To use or consume the thing directly in commercial	1832
fishing;	1833

(e) To incorporate the thing transferred as a material or a	1834
part into, or to use or consume the thing transferred directly in	1835
the production of, magazines distributed as controlled circulation	1836
publications;	1837

(f) To use or consume the thing transferred in the production	1838
and preparation in suitable condition for market and sale of	1839
printed, imprinted, overprinted, lithographic, multilithic,	1840
blueprinted, photostatic, or other productions or reproductions of	1841
written or graphic matter;	1842

(g) To use the thing transferred, as described in section	1843
5739.011 of the Revised Code, primarily in a manufacturing	1844
operation to produce tangible personal property for sale;	1845

(h) To use the benefit of a warranty, maintenance or service	1846
contract, or similar agreement, as described in division (B)(7) of	1847
section 5739.01 of the Revised Code, to repair or maintain	1848
tangible personal property, if all of the property that is the	1849
subject of the warranty, contract, or agreement would not be	1850
subject to the tax imposed by this section;	1851

(i) To use the thing transferred as qualified research and	1852
development equipment;	1853

(j) To use or consume the thing transferred primarily in	1854
storing, transporting, mailing, or otherwise handling purchased	1855
sales inventory in a warehouse, distribution center, or similar	1856
facility when the inventory is primarily distributed outside this	1857
state to retail stores of the person who owns or controls the	1858
warehouse, distribution center, or similar facility, to retail	1859
stores of an affiliated group of which that person is a member, or	1860
by means of direct marketing. This division does not apply to	1861
motor vehicles registered for operation on the public highways. As	1862
used in this division, "affiliated group" has the same meaning as	1863
in division (B)(3)(e) of section 5739.01 of the Revised Code and	1864
"direct marketing" has the same meaning as in division (B)(35) of	1865
this section.	1866

(k) To use or consume the thing transferred to fulfill a	1867
contractual obligation incurred by a warrantor pursuant to a	1868
warranty provided as a part of the price of the tangible personal	1869
property sold or by a vendor of a warranty, maintenance or service	1870
contract, or similar agreement the provision of which is defined	1871
as a sale under division (B)(7) of section 5739.01 of the Revised	1872
Code;	1873

(l) To use or consume the thing transferred in the production	1874
of a newspaper for distribution to the public;	1875

(m) To use tangible personal property to perform a service	1876
listed in division (B)(3) of section 5739.01 of the Revised Code,	1877
if the property is or is to be permanently transferred to the	1878
consumer of the service as an integral part of the performance of	1879
the service;	1880

(n) To use or consume the thing transferred primarily in	1881
producing tangible personal property for sale by farming,	1882
agriculture, horticulture, or floriculture. Persons engaged in	1883
rendering farming, agriculture, horticulture, or floriculture	1884
services for others are deemed engaged primarily in farming,	1885
agriculture, horticulture, or floriculture. This paragraph does	1886
not exempt from "retail sale" or "sales at retail" the sale of	1887
tangible personal property that is to be incorporated into a	1888
structure or improvement to real property.	1889

(o) To use or consume the thing transferred in acquiring,	1890
formatting, editing, storing, and disseminating data or	1891
information by electronic publishing.	1892

As used in division (B)(42) of this section, "thing" includes	1893
all transactions included in divisions (B)(3)(a), (b), and (e) of	1894
section 5739.01 of the Revised Code.	1895

(43) Sales conducted through a coin operated device that	1896
activates vacuum equipment or equipment that dispenses water,	1897
whether or not in combination with soap or other cleaning agents	1898
or wax, to the consumer for the consumer's use on the premises in	1899
washing, cleaning, or waxing a motor vehicle, provided no other	1900
personal property or personal service is provided as part of the	1901
transaction.	1902

(44) Sales of replacement and modification parts for engines,	1903
airframes, instruments, and interiors in, and paint for, aircraft	1904
used primarily in a fractional aircraft ownership program, and	1905
sales of services for the repair, modification, and maintenance of	1906
such aircraft, and machinery, equipment, and supplies primarily	1907
used to provide those services.	1908

(45) Sales of telecommunications service that is used	1909
directly and primarily to perform the functions of a call center.	1910
As used in this division, "call center" means any physical	1911
location where telephone calls are placed or received in high	1912
volume for the purpose of making sales, marketing, customer	1913
service, technical support, or other specialized business	1914
activity, and that employs at least fifty individuals that engage	1915
in call center activities on a full-time basis, or sufficient	1916
individuals to fill fifty full-time equivalent positions.	1917

(46) Sales by a telecommunications service vendor of 900	1918
service to a subscriber. This division does not apply to	1919
information services, as defined in division (FF) of section	1920
5739.01 of the Revised Code.	1921

(47) Sales of value-added non-voice data service. This	1922
division does not apply to any similar service that is not	1923
otherwise a telecommunications service.	1924

(48)(a) Sales of machinery, equipment, and software to a	1925
qualified direct selling entity for use in a warehouse or	1926
distribution center primarily for storing, transporting, or	1927
otherwise handling inventory that is held for sale to independent	1928
salespersons who operate as direct sellers and that is held	1929
primarily for distribution outside this state;	1930

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

1931

(i) "Direct seller" means a person selling consumer products	1932
to individuals for personal or household use and not from a fixed	1933
retail location, including selling such product at in-home product	1934
demonstrations, parties, and other one-on-one selling.	1935

(ii) "Qualified direct selling entity" means an entity	1936
selling to direct sellers at the time the entity enters into a tax	1937
credit agreement with the tax credit authority pursuant to section	1938
122.17 of the Revised Code, provided that the agreement was	1939
entered into on or after January 1, 2007. Neither contingencies	1940
relevant to the granting of, nor later developments with respect	1941
to, the tax credit shall impair the status of the qualified direct	1942
selling entity under division (B)(48) of this section after	1943
execution of the tax credit agreement by the tax credit authority.	1944

(c) Division (B)(48) of this section is limited to machinery,	1945
equipment, and software first stored, used, or consumed in this	1946
state within the period commencing June 24, 2008, and ending on	1947
the date that is five years after that date.	1948

(49) Sales of materials, parts, equipment, or engines used in	1949
the repair or maintenance of aircraft or avionics systems of such	1950
aircraft, and sales of repair, remodeling, replacement, or	1951
maintenance services in this state performed on aircraft or on an	1952
aircraft's avionics, engine, or component materials or parts. As	1953
used in division (B)(49) of this section, "aircraft" means	1954
aircraft of more than six thousand pounds maximum certified	1955
takeoff weight or used exclusively in general aviation.	1956

(50) Sales of full flight simulators that are used for pilot	1957
or flight-crew training, sales of repair or replacement parts or	1958
components, and sales of repair or maintenance services for such	1959
full flight simulators. "Full flight simulator" means a replica of	1960
a specific type, or make, model, and series of aircraft cockpit.	1961
It includes the assemblage of equipment and computer programs	1962
necessary to represent aircraft operations in ground and flight	1963
conditions, a visual system providing an out-of-the-cockpit view,	1964
and a system that provides cues at least equivalent to those of a	1965
three-degree-of-freedom motion system, and has the full range of	1966
capabilities of the systems installed in the device as described	1967
in appendices A and B of part 60 of chapter 1 of title 14 of the	1968
Code of Federal Regulations.	1969

(51) Any transfer or lease of tangible personal property	1970
between the state and JobsOhio in accordance with section 4313.02	1971
of the Revised Code.	1972

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

1973

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

1974

(i) "Qualifying corporation" means a nonprofit corporation	1975
organized in this state that leases from an eligible county land,	1976
buildings, structures, fixtures, and improvements to the land that	1977
are part of or used in a public recreational facility used by a	1978
major league professional athletic team or a class A to class AAA	1979
minor league affiliate of a major league professional athletic	1980
team for a significant portion of the team's home schedule,	1981
provided the following apply:	1982

(I) The facility is leased from the eligible county pursuant	1983
to a lease that requires substantially all of the revenue from the	1984
operation of the business or activity conducted by the nonprofit	1985
corporation at the facility in excess of operating costs, capital	1986
expenditures, and reserves to be paid to the eligible county at	1987
least once per calendar year.	1988

(II) Upon dissolution and liquidation of the nonprofit	1989
corporation, all of its net assets are distributable to the board	1990
of commissioners of the eligible county from which the corporation	1991
leases the facility.	1992

(ii) "Eligible county" has the same meaning as in section	1993
307.695 of the Revised Code.	1994

(53) Sales to or by a cable service provider, video service	1995
provider, or radio or television broadcast station regulated by	1996
the federal government of cable service or programming, video	1997
service or programming, audio service or programming, or	1998
electronically transferred digital audiovisual or audio work. As	1999
used in division (B)(53) of this section, "cable service" and	2000
"cable service provider" have the same meanings as in section	2001
1332.01 of the Revised Code, and "video service," "video service	2002
provider," and "video programming" have the same meanings as in	2003
section 1332.21 of the Revised Code.	2004

(C) For the purpose of the proper administration of this	2005
chapter, and to prevent the evasion of the tax, it is presumed	2006
that all sales made in this state are subject to the tax until the	2007
contrary is established.	2008

(D) The levy of this tax on retail sales of recreation and	2009
sports club service shall not prevent a municipal corporation from	2010
levying any tax on recreation and sports club dues or on any	2011
income generated by recreation and sports club dues.	2012

(E) The tax collected by the vendor from the consumer under	2013
this chapter is not part of the price, but is a tax collection for	2014
the benefit of the state, and of counties levying an additional	2015
sales tax pursuant to section 5739.021 or 5739.026 of the Revised	2016
Code and of transit authorities levying an additional sales tax	2017
pursuant to section 5739.023 of the Revised Code. Except for the	2018
discount authorized under section 5739.12 of the Revised Code and	2019
the effects of any rounding pursuant to section 5703.055 of the	2020
Revised Code, no person other than the state or such a county or	2021
transit authority shall derive any benefit from the collection or	2022
payment of the tax levied by this section or section 5739.021,	2023
5739.023, or 5739.026 of the Revised Code.	2024

Section 2. That existing sections 5501.44, 5501.70, 5501.71,	2025
5501.73, 5501.78, 5531.11, 5531.12, 5531.13, 5531.14, 5531.15,	2026
5531.16, and 5739.02 of the Revised Code are hereby repealed.	2027

Section 3. Section 5739.02 of the Revised Code is presented	2028
in this act as a composite of the section as amended by both Am.	2029
Sub. H.B. 51 and Am. Sub. H.B. 59 of the 130th General Assembly.	2030
The General Assembly, applying the principle stated in division	2031
(B) of section 1.52 of the Revised Code that amendments are to be	2032
harmonized if reasonably capable of simultaneous operation, finds	2033
that the composite is the resulting version of the section in	2034
effect prior to the effective date of the section as presented in	2035
this act.	2036