As Passed by the Senate

130th General Assembly Regular Session 2013-2014

Am. Sub. S. B. No. 386

Senator Burke 

Cosponsors: Senators Seitz, Patton, Schiavoni, Coley, Faber, Jordan, LaRose 

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A BILL

To amend sections 1705.48, 3737.51, 3737.71, 3737.99,

1

3743.04, 3743.17, 3743.44, 3743.45, 3743.60,

2

3743.61, 3743.63, 3743.65, 3743.75, 3743.99,

3

5703.052, 5703.053, 5703.19, 5703.70, and 5703.77

4

and to enact sections 3737.04 to 3737.12, 3743.46,

5

3743.47, and 3743.591 of the Revised Code to

6

enable individuals to purchase and use consumer

7

grade fireworks, to extend to December 15, 2018,

8

the moratorium on issuing fireworks manufacturer

9

and wholesaler licenses, to eliminate, beginning

10

January 1, 2016, the moratorium on geographic

11

transfer of fireworks manufacturer and wholesaler

12

licenses, and to impose a fee on the retail sale

13

of consumer grade fireworks in this state.

14

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

Section 1. That sections 1705.48, 3737.51, 3737.71, 3737.99,	15
3743.04, 3743.17, 3743.44, 3743.45, 3743.60, 3743.61, 3743.63,	16
3743.65, 3743.75, 3743.99, 5703.052, 5703.053, 5703.19, 5703.70,	17
and 5703.77 be amended and sections 3737.04, 3737.05, 3737.06,	18
3737.07, 3737.08, 3737.09, 3737.10, 3737.11, 3737.12, 3743.46,	19
3743.47, and 3743.591 of the Revised Code be enacted to read as	20
follows:	21

Sec. 1705.48.  Except as otherwise provided by this chapter	22
or any other provision of the Revised Code, including, but not	23
limited to, sections 3734.908, 3737.10, 5739.33, 5743.57, 5747.07,	24
and 5753.02 of the Revised Code, all of the following apply:	25

(A) The debts, obligations, and liabilities of a limited	26
liability company, whether arising in contract, tort, or	27
otherwise, are solely the debts, obligations, and liabilities of	28
the limited liability company.	29

(B) Neither the members of the limited liability company nor	30
any managers of the limited liability company are personally	31
liable to satisfy any judgment, decree, or order of a court for,	32
or are personally liable to satisfy in any other manner, a debt,	33
obligation, or liability of the company solely by reason of being	34
a member or manager of the limited liability company.	35

(C) Nothing in this chapter affects any personal liability of	36
a member of a limited liability company or any manager of a	37
limited liability company for the member's or manager's own	38
actions or omissions.	39

(D) This chapter does not affect any statutory or common law	40
of this or another state that pertains to the relationship between	41
an individual who renders a professional service and a recipient	42
of that service, including, but not limited to, any contract or	43
tort liability arising out of acts or omissions committed or	44
omitted during the course of rendering the professional service.	45

Sec.  3737.04.  Terms used in sections 3737.04 to 3737.12 of	46
the Revised Code have the same meanings as in section 5739.01 of	47
the Revised Code. As used in sections 3737.04 to 3737.12 of the	48
Revised Code:	49

(A) "1.4G fireworks," "licensed wholesaler," and "licensed	50
manufacturer" have the same meanings as in section 3743.01 of the	51
Revised Code.	52

(B) "Fireworks vendor" means a licensed wholesaler or	53
licensed manufacturer engaged in the sale of 1.4G fireworks in	54
this state that holds a license issued under section 5739.17 of	55
the Revised Code.	56

Sec. 3737.05.  For the purpose of providing revenue to fund	57
firefighter training programs and the enforcement and regulation	58
of the fireworks industry, a fee is imposed on the retail sale in	59
this state of 1.4G fireworks sold on and after January 1, 2016.	60
The fee shall equal four per cent of the price of such fireworks.	61
All proceeds from the fee shall be credited to the fireworks fee	62
receipts fund, which is hereby created in the state treasury.	63
After the director of budget and management transfers money from	64
the fireworks fee receipts fund as required in division (C) of	65
section 3737.11 of the Revised Code, money remaining in the	66
fireworks fee receipts fund shall be credited to the fire	67
marshal's fund created in section 3737.71 of the Revised Code.	68

Sec. 3737.06.  The tax commissioner shall administer sections	69
3737.04 to 3737.12 of the Revised Code in the same manner as the	70
commissioner administers the tax levied under section 5739.02 of	71
the Revised Code, except as otherwise provided in sections 3737.04	72
to 3737.12 of the Revised Code. The commissioner may adopt rules	73
as the commissioner finds necessary for the administration and	74
enforcement of the fee imposed by section 3737.05 of the Revised	75
Code.	76

Sec. 3737.07. The requirements, procedures, limitations, and	77
penalties prescribed in Chapter 5703. of the Revised Code apply to	78
the administration, collection, payment, and enforcement of the	79
fee imposed under section 3737.05 of the Revised Code in the same	80
manner and with the same effect as with other laws that the tax	81
commissioner is required to administer and enforce.	82

Sec. 3737.08.  (A) The fee imposed by section 3737.05 of the	83
Revised Code shall be paid by a consumer to the fireworks vendor,	84
and each fireworks vendor shall collect from the consumer, as a	85
trustee for the state, the full and exact amount of the fee	86
payable on each sale of 1.4G fireworks in the same manner and at	87
the same times prescribed in section 5739.03 of the Revised Code	88
for the tax levied under section 5739.02 of the Revised Code.	89

(B) Whenever a fireworks vendor refunds the price of 1.4G	90
fireworks on which the fee imposed under section 3737.05 of the	91
Revised Code has been paid, the vendor shall also refund the	92
amount of the fee paid.	93

Sec. 3737.09. (A) Each fireworks vendor shall make and file a	94
return for the preceding month in the form prescribed by the tax	95
commissioner, and shall make payment of the full amount of the fee	96
due for the preceding month. The return shall be signed by the	97
person required to file it, or an authorized employee, officer, or	98
agent. The return is filed when it is received by the tax	99
commissioner.	100

(B) The commissioner may require a fireworks vendor that	101
fails to file such a return within the period prescribed to pay an	102
additional charge of fifty dollars or ten per cent of the fee	103
required to be paid for the reporting period, whichever is	104
greater. The commissioner may collect the additional charge by	105
assessment pursuant to section 3737.10 of the Revised Code. The	106
commissioner may remit all or a portion of the additional charge	107
and may adopt rules relating thereto.	108

(C) If any fee due is not paid timely in accordance with this	109
section, the person liable for the fee under section 3737.10 of	110
the Revised Code shall pay interest, calculated at the rate per	111
annum as prescribed by section 5703.47 of the Revised Code, from	112
the date the fee payment was due to the date of payment or to the	113
date an assessment is issued, whichever occurs first. Interest	114
shall be paid in the same manner as the fee, and the commissioner	115
may collect the interest by assessment pursuant to section 3737.10	116
of the Revised Code.	117

(D) If, in the estimation of the tax commissioner, the	118
average amount of fees remitted by a fireworks vendor monthly does	119
not merit monthly filing, the commissioner may authorize that	120
vendor to file and pay at less frequent intervals. Returns are due	121
by the twenty-third day of the month following the close of the	122
applicable reporting period authorized under this division.	123

(E) Each fireworks vendor shall keep complete and accurate	124
records of sales of 1.4G fireworks, together with a record of the	125
fee collected on the sales and shall keep all invoices, bills of	126
lading, and other such pertinent documents. The records shall be	127
available for inspection by the commissioner or the commissioner's	128
authorized agent and shall be preserved for four years after the	129
return was due or filed, whichever is later.	130

(F) All money collected by the tax commissioner under this	131
section shall be considered as revenue arising from the fee	132
imposed by section 3737.05 of the Revised Code.	133

Sec. 3737.10.  (A) If any fireworks vendor collects the fee	134
imposed by section 3737.05 of the Revised Code and fails to remit	135
the fee to the state as prescribed, the vendor shall be personally	136
liable for any tax collected and not remitted. The tax	137
commissioner may make an assessment against such vendor based upon	138
any information in the commissioner's possession.	139

If any fireworks vendor fails to collect the fee or any	140
consumer fails to pay that fee on any transaction subject to the	141
tax, the vendor or consumer shall be personally liable for the	142
amount of the fee applicable to the transaction. The commissioner	143
may make an assessment against either the fireworks vendor or	144
consumer, as the facts may require, based upon any information in	145
the commissioner's possession.	146

An assessment against a fireworks vendor when the fee has not	147
been collected or paid shall not discharge the consumer's	148
liability to reimburse the fireworks vendor for fees applicable to	149
such transaction.	150

An assessment issued against a fireworks vendor or consumer	151
under this section shall not be considered an election of	152
remedies, nor a bar to an assessment against the other for the fee	153
applicable to the same transaction, provided that no assessment	154
shall be issued against any person for the fee due on a particular	155
transaction if the fee on that transaction actually has been paid	156
by another.	157

The commissioner may make an assessment against any fireworks	158
vendor who fails to file a return or remit the proper amount of	159
fees, or against any consumer who fails to pay the proper amount	160
of fees. When information in the possession of the commissioner	161
indicates that the amount required to be collected or paid under	162
sections 3737.04 to 3737.12 of the Revised Code is greater than	163
the amount remitted by the fireworks vendor or paid by the	164
consumer, the commissioner may audit a sample of the vendor's	165
sales or the consumer's purchases for a representative period and	166
may issue an assessment based on the audit. The commissioner shall	167
make a good faith effort to reach agreement with the vendor or	168
consumer in selecting a representative sample.	169

The commissioner may issue an assessment on any transaction	170
for which a fee imposed by section 3737.05 of the Revised Code was	171
due and unpaid on the date the fireworks vendor or consumer was	172
informed by an agent of the commissioner of an investigation or	173
audit. If the vendor or consumer remits any payment of the fee for	174
the period covered by the assessment after the vendor or consumer	175
was informed of the investigation or audit, the payment shall be	176
credited against the amount of the assessment.	177

The commissioner shall give the party assessed written notice	178
of the assessment in the manner provided in section 5703.37 of the	179
Revised Code. With the notice, the commissioner shall provide	180
instructions on how to petition for reassessment and request a	181
hearing on the petition.	182

(B) A penalty of up to fifteen per cent may be added to all	183
amounts assessed under this section. The commissioner may adopt	184
rules providing for the imposition and remission of the penalties.	185

(C) Unless the person assessed files with the commissioner	186
within sixty days after service of the notice of assessment,	187
either personally or by certified mail, a written petition for	188
reassessment signed by the person assessed or that person's	189
authorized agent having knowledge of the facts, the assessment	190
becomes final and the amount of the assessment is due and payable	191
from the person assessed to the treasurer of state. The petition	192
shall indicate the objections of the person assessed, but	193
additional objections may be raised in writing if received by the	194
commissioner prior to the date shown on the final determination.	195
If the petition has been properly filed, the commissioner shall	196
proceed under section 5703.60 of the Revised Code.	197

(D) After an assessment becomes final, if any portion of the	198
assessment, including accrued interest, remains unpaid, a	199
certified copy of the tax commissioner's entry making the	200
assessment final may be filed in the office of the clerk of the	201
court of common pleas in the county in which the person assessed	202
resides or in which the person's business is conducted. If the	203
person assessed maintains no place of business in this state and	204
is not a resident of this state, the certified copy of the entry	205
may be filed in the office of the clerk of the court of common	206
pleas of Franklin county.	207

Immediately upon the filing of the entry, the clerk shall	208
enter a judgment for the state against the person assessed in the	209
amount shown on the entry. The judgment may be filed by the clerk	210
in a loose-leaf book entitled "special judgments for state	211
fireworks fee," and shall have the same effect as other judgments.	212
Execution shall issue upon the judgment upon the request of the	213
tax commissioner, and all laws applicable to sales on execution	214
shall apply to sales made under the judgment.	215

If the assessment is not paid in its entirety within sixty	216
days after the day the assessment was issued, the portion of the	217
assessment consisting of the fee due shall bear interest at the	218
rate per annum prescribed by section 5703.47 of the Revised Code	219
from the day the commissioner issues the assessment until the day	220
the assessment is paid or until it is certified to the attorney	221
general for collection under section 131.02 of the Revised Code,	222
whichever comes first. If the unpaid portion of the assessment is	223
certified to the attorney general for collection, the entire	224
unpaid portion of the assessment shall bear interest at the rate	225
per annum prescribed by section 5703.47 of the Revised Code from	226
the date of certification until the date it is paid in its	227
entirety. Interest shall be paid in the same manner as the fee and	228
may be collected by the issuance of an assessment under this	229
section.	230

(E) If the commissioner believes that collection of the fee	231
will be jeopardized unless proceedings to collect or secure	232
collection of the fee are instituted without delay, the	233
commissioner may issue a jeopardy assessment against the consumer	234
or the fireworks vendor liable for paying or remitting the fee.	235
Immediately upon the issuance of the jeopardy assessment, the	236
commissioner shall file an entry with the clerk of the court of	237
common pleas in the manner prescribed by division (D) of this	238
section. Notice of the jeopardy assessment shall be served on the	239
person assessed or the person's legal representative, as provided	240
in section 5703.37 of the Revised Code, within five days of the	241
filing of the entry with the clerk. The total amount assessed is	242
immediately due and payable, unless the person assessed files a	243
petition for reassessment in accordance with division (C) of this	244
section and provides security in a form satisfactory to the	245
commissioner and in an amount sufficient to satisfy the unpaid	246
balance of the assessment. Full or partial payment of the	247
assessment does not prejudice the commissioner's consideration of	248
the petition for reassessment.	249

(F) If any corporation, limited liability company, or	250
business trust required to file returns pursuant to section	251
3737.09 of the Revised Code fails to remit to the state any fee	252
due under section 3737.05 of the Revised Code, any of its	253
employees having control or supervision of or charged with the	254
responsibility of filing returns and making payments, and any of	255
its officers, members, managers, trustees, or other persons who	256
are responsible for the execution of the corporation's, limited	257
liability company's, or business trust's fiscal responsibilities,	258
is personally liable for the failure to remit the fee. The	259
dissolution, termination, or bankruptcy of the corporation,	260
limited liability company, or business trust does not discharge a	261
responsible person's liability for the corporation's, limited	262
liability company's, or business trust's failure to remit the fee	263
due. The tax commissioner may assess a responsible person under	264
this section.	265

(G) Except for assessments against responsible persons under	266
division (F) of this section, no assessment of the fee imposed by	267
section 3737.05 of the Revised Code shall be made by the tax	268
commissioner more than four years after the date on which the	269
return for the period assessed was due or was filed, whichever	270
date is later. This section does not bar an assessment when any of	271
the following occur:	272

(1) The person assessed failed to file a return required by	273
section 3737.09 of the Revised Code;	274

(2) The person assessed knowingly filed a false or fraudulent	275
return;	276

(3) The person assessed and the tax commissioner have waived	277
in writing the time limitation.	278

(H) All money collected by the tax commissioner under this	279
section shall be considered as revenue arising from the fee	280
imposed by section 3737.05 of the Revised Code.	281

Sec. 3737.11.  (A) The tax commissioner shall refund the fee	282
imposed by section 3737.05 of the Revised Code paid illegally or	283
erroneously, or paid on an illegal or erroneous assessment in the	284
same manner prescribed under section 5739.07 of the Revised Code	285
for the tax levied under section 5739.02 of the Revised Code.	286
Applications for refund shall be filed with the tax commissioner	287
on a form prescribed by the commissioner, within four years of the	288
illegal or erroneous payment of the fee.	289

On the filing of the application, the commissioner shall	290
determine the amount of refund to which the applicant is entitled.	291
If the amount is not less than that claimed, the commissioner	292
shall certify the amount to the director of budget and management	293
for payment from the tax refund fund created by section 5703.052	294
of the Revised Code. If the amount is less than that claimed, the	295
commissioner shall proceed in accordance with section 5703.70 of	296
the Revised Code.	297

The certified amount shall include interest calculated at the	298
rate per annum prescribed by section 5703.47 of the Revised Code	299
from the date of overpayment to the date of the commissioner's	300
certification.	301

(B) If any person entitled to a refund of fees under this	302
section or section 5703.70 of the Revised Code is indebted to the	303
state for any tax or fee administered by the tax commissioner, or	304
any charge, penalties, or interest arising from such a tax or fee,	305
the amount allowable on the application for refund first shall be	306
applied in satisfaction of the debt.	307

(C) The director of budget and management shall transfer from	308
the fireworks fee receipts fund to the tax refund fund amounts	309
equal to the refunds certified by the commissioner under this	310
section.	311

Sec. 3737.12.  No person shall fail to file any return or	312
report required to be filed under section 3737.09 of the Revised	313
Code, or file or cause to be filed any incomplete, false, or	314
fraudulent return, report, or statement, or aid or abet another in	315
the filing of any false or fraudulent return, report, or	316
statement.	317

Sec. 3737.51.  (A) No person shall knowingly violate any	318
provision of the state fire code or any order made pursuant to it.	319

(B) Any person who has received a citation for a serious	320
violation of the fire code or any order issued pursuant to it,	321
shall be assessed a civil penalty of not more than one thousand	322
dollars for each such violation.	323

(C) Any person who has received a citation for a violation of	324
the fire code or any order issued pursuant to it, and such	325
violation is specifically determined not to be of a serious	326
nature, may be assessed a civil penalty of not more than one	327
thousand dollars for each such violation.	328

(D) Any person who fails to correct a violation for which a	329
citation has been issued within the period permitted for its	330
correction, may be assessed a civil penalty of not more than one	331
thousand dollars for each day during which such failure or	332
violation continues.	333

(E) Any person who violates any of the posting requirements,	334
as prescribed by division (C) of section 3737.42 of the Revised	335
Code, shall be assessed a civil penalty of not more than one	336
thousand dollars for each violation.	337

(F) Due consideration to the appropriateness of the penalty	338
with respect to the gravity of the violation, the good faith of	339
the person being charged, and the history of previous violations	340
shall be given whenever a penalty is assessed under this chapter.	341

(G) For purposes of this section, a serious violation shall	342
be considered to exist if there is a substantial probability that	343
an occurrence causing death or serious physical harm to persons	344
could result from a condition which exists, or from one or more	345
practices, means, methods, operations, or processes which have	346
been adopted or are in use, unless the person did not and could	347
not with the exercise of reasonable diligence, know of the	348
presence of the violation.	349

(H) Civil penalties imposed by this chapter, except penalties	350
imposed under sections 3737.04 to 3737.12 of the Revised Code,	351
shall be paid to the fire marshal for deposit into the general	352
revenue fund. Such penalties may be recovered in a civil action in	353
the name of the state brought in the court of common pleas of the	354
county where the violation is alleged to have occurred.	355

Sec. 3737.71.  Each insurance company doing business in this	356
state shall pay to the state in installments, at the time of	357
making the payments required by section 5729.05 of the Revised	358
Code, in addition to the taxes required to be paid by it,	359
three-fourths of one per cent on the gross premium receipts	360
derived from fire insurance and that portion of the premium	361
reasonably allocable to insurance against the hazard of fire	362
included in other coverages except life and sickness and accident	363
insurance, after deducting return premiums paid and considerations	364
received for reinsurances as shown by the annual statement of such	365
company made pursuant to sections 3929.30, 3931.06, and 5729.02 of	366
the Revised Code. The money received shall be paid into the state	367
treasury to the credit of the state fire marshal's fund, which is	368
hereby created. The fund shall be used for the maintenance and	369
administration of the office of the fire marshal and the Ohio fire	370
academy established by section 3737.33 of the Revised Code, except	371
for any balance credited to the fund from the fee imposed by	372
section 3737.05 of the Revised Code. Seven-eigths of the balance	373
credited to the fund from that fee shall be used solely to fund	374
firefighter training programs and one-eighth of that balance shall	375
be used solely to fund activities and operations of the fire	376
marshal related to the regulation and enforcement of the fireworks	377
industry. If the director of commerce certifies to the director of	378
budget and management that the cash balance in the state fire	379
marshal's fund, exclusive of any balance credited to the fund from	380
the fee imposed by section 3737.05 of the Revised Code, is in	381
excess of the amount needed to pay ongoing operating expenses, the	382
director of commerce, with the approval of the director of budget	383
and management, may use the excess amount to acquire by purchase,	384
lease, or otherwise, real property or interests in real property	385
to be used for the benefit of the office of the state fire	386
marshal, or to construct, acquire, enlarge, equip, furnish, or	387
improve the fire marshal's office facilities or the facilities of	388
the Ohio fire academy. The state fire marshal's fund shall be	389
assessed a proportionate share of the administrative costs of the	390
department of commerce in accordance with procedures prescribed by	391
the director of commerce and approved by the director of budget	392
and management. Such assessment shall be paid from the state fire	393
marshal's fund to the division of administration fund.	394

Notwithstanding any other provision in this section, if the	395
director of budget and management determines at any time that the	396
money in the state fire marshal's fund exceeds the amount	397
necessary to defray ongoing operating expenses in a fiscal year,	398
the director may transfer the excess, exclusive of any balance	399
credited to the fund from the fee imposed by section 3737.05 of	400
the Revised Code, to the general revenue fund.	401

Sec. 3737.99.  (A) Whoever violates section 3737.28 of the	402
Revised Code may be summarily punished, by the officer concerned,	403
by a fine of not more than one hundred dollars or commitment to	404
the county jail until that person is willing to comply with the	405
order of such officer.	406

(B) Except as a violation of section 2923.17 of the Revised	407
Code involves subject matter covered by the state fire code and	408
except as such a violation is covered by division (G) of this	409
section, whoever violates division (A) of section 3737.51 of the	410
Revised Code is guilty of a misdemeanor of the first degree.	411

(C) Whoever violates section 3737.61 of the Revised Code is	412
guilty of a minor misdemeanor.	413

(D) Whoever violates section 3737.62 or 3737.64 of the	414
Revised Code is guilty of a misdemeanor of the fourth degree.	415

(E) Whoever violates section 3737.63 or division (A) or (B)	416
of section 3737.65 of the Revised Code is guilty of a misdemeanor	417
of the third degree.	418

(F) Whoever violates division (C)(3) or (D)(5) of section	419
3737.73 of the Revised Code shall be fined one thousand dollars.	420

(G) Whoever violates section 3737.66 of the Revised Code is	421
guilty of a misdemeanor of the first degree.	422

(H) Whoever knowingly violates division (C) of section	423
3737.882 of the Revised Code is guilty of an unclassified felony	424
and shall be fined not more than twenty-five thousand dollars or	425
imprisoned for not more than fourteen months, or both. Whoever	426
recklessly violates division (C) of section 3737.882 of the	427
Revised Code is guilty of a misdemeanor of the first degree.	428

(I) Whoever knowingly violates division (F)(1), (2), or (3)	429
of section 3737.881 or section 3737.93 of the Revised Code is	430
guilty of a misdemeanor of the fourth degree.	431

(J) Whoever knowingly violates division (B) or (C) of section	432
3737.91 of the Revised Code is guilty of a misdemeanor of the	433
second degree.	434

(K) Except as prescribed in division (L) of this section,	435
whoever knowingly violates any provision of section 3737.08,	436
3737.09, 3737.10, or 3737.12 of the Revised Code, or any rule	437
adopted by the tax commissioner under section 3737.06, 3737.09, or	438
3737.10 of the Revised Code, is guilty of a misdemeanor of the	439
first degree on a first offense; on each subsequent offense, the	440
person is guilty of a felony of the fourth degree.	441

(L) Whoever violates section 3737.09 of the Revised Code by	442
failing to remit to the state fees collected under section 3737.05	443
of the Revised Code is guilty of a felony of the fourth degree and	444
shall suffer the loss of the person's vendor's license issued	445
under section 5739.17 of the Revised Code. A person shall not be	446
eligible for a vendor's license for two years following	447
conviction.	448

Sec. 3743.04.  (A) The license of a manufacturer of fireworks	449
is effective for one year beginning on the first day of December.	450
The state fire marshal shall issue or renew a license only on that	451
date and at no other time. If a manufacturer of fireworks wishes	452
to continue manufacturing fireworks at the designated fireworks	453
plant after its then effective license expires, it shall apply no	454
later than the first day of October for a new license pursuant to	455
section 3743.02 of the Revised Code. The state fire marshal shall	456
send a written notice of the expiration of its license to a	457
licensed manufacturer at least three months before the expiration	458
date.	459

(B) If, during the effective period of its licensure, a	460
licensed manufacturer of fireworks wishes to construct, locate, or	461
relocate any buildings or other structures on the premises of its	462
fireworks plant, to make any structural change or renovation in	463
any building or other structure on the premises of its fireworks	464
plant, or to change the nature of its manufacturing of fireworks	465
so as to include the processing of fireworks, the manufacturer	466
shall notify the state fire marshal in writing. The state fire	467
marshal may require a licensed manufacturer also to submit	468
documentation, including, but not limited to, plans covering the	469
proposed construction, location, relocation, structural change or	470
renovation, or change in manufacturing of fireworks, if the state	471
fire marshal determines the documentation is necessary for	472
evaluation purposes in light of the proposed construction,	473
location, relocation, structural change or renovation, or change	474
in manufacturing of fireworks.	475

Upon receipt of the notification and additional documentation	476
required by the state fire marshal, the state fire marshal shall	477
inspect the premises of the fireworks plant to determine if the	478
proposed construction, location, relocation, structural change or	479
renovation, or change in manufacturing of fireworks conforms to	480
sections 3743.02 to 3743.08 of the Revised Code and the rules	481
adopted by the state fire marshal pursuant to section 3743.05 of	482
the Revised Code. The state fire marshal shall issue a written	483
authorization to the manufacturer for the construction, location,	484
relocation, structural change or renovation, or change in	485
manufacturing of fireworks if the state fire marshal determines,	486
upon the inspection and a review of submitted documentation, that	487
the construction, location, relocation, structural change or	488
renovation, or change in manufacturing of fireworks conforms to	489
those sections and rules. Upon authorizing a change in	490
manufacturing of fireworks to include the processing of fireworks,	491
the state fire marshal shall make notations on the manufacturer's	492
license and in the list of licensed manufacturers in accordance	493
with section 3743.03 of the Revised Code.	494

On or before June 1, 1998, a licensed manufacturer shall	495
install, in every licensed building in which fireworks are	496
manufactured, stored, or displayed and to which the public has	497
access, interlinked fire detection, smoke exhaust, and smoke	498
evacuation systems that are approved by the superintendent of	499
industrial compliance, and shall comply with floor plans showing	500
occupancy load limits and internal circulation and egress patterns	501
that are approved by the state fire marshal and superintendent,	502
and that are submitted under seal as required by section 3791.04	503
of the Revised Code. Notwithstanding section 3743.59 of the	504
Revised Code, the construction and safety requirements established	505
in this division are not subject to any variance, waiver, or	506
exclusion.	507

(C) The license of a manufacturer of fireworks authorizes the	508
manufacturer to engage only in the following activities:	509

(1) The manufacturing of fireworks on the premises of the	510
fireworks plant as described in the application for licensure or	511
in the notification submitted under division (B) of this section,	512
except that a licensed manufacturer shall not engage in the	513
processing of fireworks unless authorized to do so by its license.	514

(2) To possess for sale at wholesale and sell at wholesale	515
the fireworks manufactured by the manufacturer, to persons who are	516
licensed wholesalers of fireworks, to out-of-state residents	517
persons in accordance with sectionsections 3743.44 of the Revised	518
Code, to residents of this state in accordance with section	519
3743.45to 3743.46 of the Revised Code, or to persons located in	520
another state provided the fireworks are shipped directly out of	521
this state to them by the manufacturer. A person who is licensed	522
as a manufacturer of fireworks on June 14, 1988, also may possess	523
for sale and sell pursuant to division (C)(2) of this section	524
fireworks other than those the person manufactures. The possession	525
for sale shall be on the premises of the fireworks plant described	526
in the application for licensure or in the notification submitted	527
under division (B) of this section, and the sale shall be from the	528
inside of a licensed building and from no other structure or	529
device outside a licensed building. At no time shall a licensed	530
manufacturer sell any class of fireworks outside a licensed	531
building.	532

(3) Possess for sale at retail and sell at retail the	533
fireworks manufactured by the manufacturer, other than 1.4G	534
fireworks as designated by the state fire marshal in rules adopted	535
pursuant to division (A) of section 3743.05 of the Revised Code,	536
to licensed exhibitors in accordance with sections 3743.50 to	537
3743.55 of the Revised Code, and possess for sale at retail and	538
sell at retail the fireworks manufactured by the manufacturer,	539
including 1.4G fireworks, to out-of-state residentspersons in	540
accordance with sectionsections 3743.44 of the Revised Code, to	541
residents of this state in accordance with section 3743.45to	542
3743.46 of the Revised Code, or to persons located in another	543
state provided the fireworks are shipped directly out of this	544
state to them by the manufacturer. A person who is licensed as a	545
manufacturer of fireworks on June 14, 1988, may also possess for	546
sale and sell pursuant to division (C)(3) of this section	547
fireworks other than those the person manufactures. The possession	548
for sale shall be on the premises of the fireworks plant described	549
in the application for licensure or in the notification submitted	550
under division (B) of this section, and the sale shall be from the	551
inside of a licensed building and from no other structure or	552
device outside a licensed building. At no time shall a licensed	553
manufacturer sell any class of fireworks outside a licensed	554
building.	555

A licensed manufacturer of fireworks shall sell under	556
division (C) of this section only fireworks that meet the	557
standards set by the consumer product safety commission or by the	558
American fireworks standard laboratories or that have received an	559
EX number from the United States department of transportation.	560

(D) The license of a manufacturer of fireworks shall be	561
protected under glass and posted in a conspicuous place on the	562
premises of the fireworks plant. Except as otherwise provided in	563
this division, the license is not transferable or assignable. A	564
license may be transferred to another person for the same	565
fireworks plant for which the license was issued if the assets of	566
the plant are transferred to that person by inheritance or by a	567
sale approved by the state fire marshal. The license is subject to	568
revocation in accordance with section 3743.08 of the Revised Code.	569

(E) The state fire marshal shall not place the license of a	570
manufacturer of fireworks in a temporarily inactive status while	571
the holder of the license is attempting to qualify to retain the	572
license.	573

(F) Each licensed manufacturer of fireworks that possesses	574
fireworks for sale and sells fireworks under division (C) of	575
section 3743.04 of the Revised Code, or a designee of the	576
manufacturer, whose identity is provided to the state fire marshal	577
by the manufacturer, annually shall attend a continuing education	578
program. The state fire marshal shall develop the program and the	579
state fire marshal or a person or public agency approved by the	580
state fire marshal shall conduct it. A licensed manufacturer or	581
the manufacturer's designee who attends a program as required	582
under this division, within one year after attending the program,	583
shall conduct in-service training as approved by the state fire	584
marshal for other employees of the licensed manufacturer regarding	585
the information obtained in the program. A licensed manufacturer	586
shall provide the state fire marshal with notice of the date,	587
time, and place of all in-service training. For any program	588
conducted under this division, the state fire marshal shall, in	589
accordance with rules adopted by the state fire marshal under	590
Chapter 119. of the Revised Code, establish the subjects to be	591
taught, the length of classes, the standards for approval, and	592
time periods for notification by the licensee to the state fire	593
marshal of any in-service training.	594

(G) A licensed manufacturer shall maintain comprehensive	595
general liability insurance coverage in the amount and type	596
specified under division (B)(2) of section 3743.02 of the Revised	597
Code at all times. Each policy of insurance required under this	598
division shall contain a provision requiring the insurer to give	599
not less than fifteen days' prior written notice to the state fire	600
marshal before termination, lapse, or cancellation of the policy,	601
or any change in the policy that reduces the coverage below the	602
minimum required under this division. Prior to canceling or	603
reducing the amount of coverage of any comprehensive general	604
liability insurance coverage required under this division, a	605
licensed manufacturer shall secure supplemental insurance in an	606
amount and type that satisfies the requirements of this division	607
so that no lapse in coverage occurs at any time. A licensed	608
manufacturer who secures supplemental insurance shall file	609
evidence of the supplemental insurance with the state fire marshal	610
prior to canceling or reducing the amount of coverage of any	611
comprehensive general liability insurance coverage required under	612
this division.	613

(H) The state fire marshal shall adopt rules for the	614
expansion or contraction of a licensed premises and for approval	615
of such expansions or contractions. The boundaries of a licensed	616
premises, including any geographic expansion or contraction of	617
those boundaries, shall be approved by the state fire marshal in	618
accordance with rules the state fire marshal adopts. If the	619
licensed premises consists of more than one parcel of real estate,	620
those parcels shall be contiguous unless an exception is allowed	621
pursuant to division (I) of this section.	622

(I)(1) A licensed manufacturer may expand its licensed	623
premises within this state to include not more than two storage	624
locations that are located upon one or more real estate parcels	625
that are noncontiguous to the licensed premises as that licensed	626
premises exists on the date a licensee submits an application as	627
described below, if all of the following apply:	628

(a) The licensee submits an application to the state fire	629
marshal and an application fee of one hundred dollars per storage	630
location for which the licensee is requesting approval.	631

(b) The identity of the holder of the license remains the	632
same at the storage location.	633

(c) The storage location has received a valid certificate of	634
zoning compliance as applicable and a valid certificate of	635
occupancy for each building or structure at the storage location	636
issued by the authority having jurisdiction to issue the	637
certificate for the storage location, and those certificates	638
permit the distribution and storage of fireworks regulated under	639
this chapter at the storage location and in the buildings or	640
structures. The storage location shall be in compliance with all	641
other applicable federal, state, and local laws and regulations.	642

(d) Every building or structure located upon the storage	643
location is separated from occupied residential and nonresidential	644
buildings or structures, railroads, highways, or any other	645
buildings or structures on the licensed premises in accordance	646
with the distances specified in the rules adopted by the state	647
fire marshal pursuant to section 3743.05 of the Revised Code.	648

(e) Neither the licensee nor any person holding, owning, or	649
controlling a five per cent or greater beneficial or equity	650
interest in the licensee has been convicted of or pleaded guilty	651
to a felony under the laws of this state, any other state, or the	652
United States, after September 29, 2005.	653

(f) The state fire marshal approves the application for	654
expansion.	655

(2) The state fire marshal shall approve an application for	656
expansion requested under division (I)(1) of this section if the	657
state fire marshal receives the application fee and proof that the	658
requirements of divisions (I)(1)(b) to (e) of this section are	659
satisfied. The storage location shall be considered part of the	660
original licensed premises and shall use the same distinct number	661
assigned to the original licensed premises with any additional	662
designations as the state fire marshal deems necessary in	663
accordance with section 3743.03 of the Revised Code.	664

(J)(1) A licensee who obtains approval for the use of a	665
storage location in accordance with division (I) of this section	666
shall use the storage location exclusively for the following	667
activities, in accordance with division (C) of this section:	668

(a) The packaging, assembling, or storing of fireworks, which	669
shall only occur in buildings or structures approved for such	670
hazardous uses by the building code official having jurisdiction	671
for the storage location or, for 1.4G fireworks, in containers or	672
trailers approved for such hazardous uses by the state fire	673
marshal if such containers or trailers are not subject to	674
regulation by the building code adopted in accordance with Chapter	675
3781. of the Revised Code. All such storage shall be in accordance	676
with the rules adopted by the state fire marshal under division	677
(G) of section 3743.05 of the Revised Code for the packaging,	678
assembling, and storage of fireworks.	679

(b) Distributing fireworks to other parcels of real estate	680
located on the manufacturer's licensed premises, to licensed	681
wholesalers or other licensed manufacturers in this state or to	682
similarly licensed persons located in another state or country;	683

(c) Distributing fireworks to a licensed exhibitor of	684
fireworks pursuant to a properly issued permit in accordance with	685
section 3743.54 of the Revised Code.	686

(2) A licensed manufacturer shall not engage in any sales	687
activity, including the retail sale of fireworks otherwise	688
permitted under division (C)(2) or (C)(3) of this section, or	689
pursuant to section 3743.44 or 3743.45 of the Revised Code, at the	690
storage location approved under this section.	691

(3) A storage location may not be relocated for a minimum	692
period of five years after the storage location is approved by the	693
state fire marshal in accordance with division (I) of this	694
section.	695

(K) The licensee shall prohibit public access to the storage	696
location. The state fire marshal shall adopt rules to describe the	697
acceptable measures a manufacturer shall use to prohibit access to	698
the storage site.	699

Sec. 3743.17.  (A) The license of a wholesaler of fireworks	700
is effective for one year beginning on the first day of December.	701
The state fire marshal shall issue or renew a license only on that	702
date and at no other time. If a wholesaler of fireworks wishes to	703
continue engaging in the wholesale sale of fireworks at the	704
particular location after its then effective license expires, it	705
shall apply not later than the first day of October for a new	706
license pursuant to section 3743.15 of the Revised Code. The state	707
fire marshal shall send a written notice of the expiration of its	708
license to a licensed wholesaler at least three months before the	709
expiration date.	710

(B) If, during the effective period of its licensure, a	711
licensed wholesaler of fireworks wishes to perform any	712
construction, or make any structural change or renovation, on the	713
premises on which the fireworks are sold, the wholesaler shall	714
notify the state fire marshal in writing. The state fire marshal	715
may require a licensed wholesaler also to submit documentation,	716
including, but not limited to, plans covering the proposed	717
construction or structural change or renovation, if the state fire	718
marshal determines the documentation is necessary for evaluation	719
purposes in light of the proposed construction or structural	720
change or renovation.	721

Upon receipt of the notification and additional documentation	722
required by the state fire marshal, the state fire marshal shall	723
inspect the premises on which the fireworks are sold to determine	724
if the proposed construction or structural change or renovation	725
conforms to sections 3743.15 to 3743.21 of the Revised Code and	726
the rules adopted by the state fire marshal pursuant to section	727
3743.18 of the Revised Code. The state fire marshal shall issue a	728
written authorization to the wholesaler for the construction or	729
structural change or renovation if the state fire marshal	730
determines, upon the inspection and a review of submitted	731
documentation, that the construction or structural change or	732
renovation conforms to those sections and rules.	733

(C) The license of a wholesaler of fireworks authorizes the	734
wholesaler to engage only in the following activities:	735

(1) Possess for sale at wholesale and sell at wholesale	736
fireworks to persons who are licensed wholesalers of fireworks, to	737
out-of-state residentspersons in accordance with sectionsections	738
3743.44 of the Revised Code, to residents of this state in	739
accordance with section 3743.45to 3743.46 of the Revised Code, or	740
to persons located in another state provided the fireworks are	741
shipped directly out of this state to them by the wholesaler. The	742
possession for sale shall be at the location described in the	743
application for licensure or in the notification submitted under	744
division (B) of this section, and the sale shall be from the	745
inside of a licensed building and from no structure or device	746
outside a licensed building. At no time shall a licensed	747
wholesaler sell any class of fireworks outside a licensed	748
building.	749

(2) Possess for sale at retail and sell at retail fireworks,	750
other than 1.4G fireworks as designated by the state fire marshal	751
in rules adopted pursuant to division (A) of section 3743.05 of	752
the Revised Code, to licensed exhibitors in accordance with	753
sections 3743.50 to 3743.55 of the Revised Code, and possess for	754
sale at retail and sell at retail fireworks, including 1.4G	755
fireworks, to out-of-state residentspersons in accordance with	756
sectionsections 3743.44 of the Revised Code, to residents of this	757
state in accordance with section 3743.45to 3743.46 of the Revised	758
Code, or to persons located in another state provided the	759
fireworks are shipped directly out of this state to them by the	760
wholesaler. The possession for sale shall be at the location	761
described in the application for licensure or in the notification	762
submitted under division (B) of this section, and the sale shall	763
be from the inside of the licensed building and from no other	764
structure or device outside this licensed building. At no time	765
shall a licensed wholesaler sell any class of fireworks outside a	766
licensed building.	767

A licensed wholesaler of fireworks shall sell under division	768
(C) of this section only fireworks that meet the standards set by	769
the consumer product safety commission or by the American	770
fireworks standard laboratories or that have received an EX number	771
from the United States department of transportation.	772

(D) The license of a wholesaler of fireworks shall be	773
protected under glass and posted in a conspicuous place at the	774
location described in the application for licensure or in the	775
notification submitted under division (B) of this section. Except	776
as otherwise provided in this section, the license is not	777
transferable or assignable. A license may be transferred to	778
another person for the same location for which the license was	779
issued if the assets of the wholesaler are transferred to that	780
person by inheritance or by a sale approved by the state fire	781
marshal. The license is subject to revocation in accordance with	782
section 3743.21 of the Revised Code.	783

(E) The state fire marshal shall adopt rules for the	784
expansion or contraction of a licensed premises and for the	785
approval of an expansion or contraction. The boundaries of a	786
licensed premises, including any geographic expansion or	787
contraction of those boundaries, shall be approved by the state	788
fire marshal in accordance with rules the state fire marshal	789
adopts. If the licensed premises of a licensed wholesaler from	790
which the wholesaler operates consists of more than one parcel of	791
real estate, those parcels must be contiguous, unless an exception	792
is allowed pursuant to division (G) of this section.	793

(F)(1) Upon application by a licensed wholesaler of	794
fireworks, a wholesaler license may be transferred from one	795
geographic location to another within the same municipal	796
corporation or within the unincorporated area of the same	797
township, but only if all of the following apply:	798

(a) The identity of the holder of the license remains the	799
same in the new location.	800

(b) The former location is closed prior to the opening of the	801
new location and no fireworks business of any kind is conducted at	802
the former location after the transfer of the license.	803

(c) The new location has received a local certificate of	804
zoning compliance and a local certificate of occupancy, and	805
otherwise is in compliance with all local building regulations.	806

(d) Every building or structure at the new location is	807
separated from occupied residential and nonresidential buildings	808
or structures, railroads, highways, or any other buildings or	809
structures located on the licensed premises in accordance with the	810
distances specified in the rules adopted by the state fire marshal	811
pursuant to section 3743.18 of the Revised Code. If the licensee	812
fails to comply with the requirements of division (F)(1)(d) of	813
this section by the licensee's own act, the license at the new	814
location is forfeited.	815

(e) Neither the licensee nor any person holding, owning, or	816
controlling a five per cent or greater beneficial or equity	817
interest in the licensee has been convicted of or has pleaded	818
guilty to a felony under the laws of this state, any other state,	819
or the United States after June 30, 1997.	820

(f) The state fire marshal approves the request for the	821
transfer.	822

(2) The new location shall comply with the requirements	823
specified in divisions (C)(1) and (2) of section 3743.25 of the	824
Revised Code whether or not the fireworks showroom at the new	825
location is constructed, expanded, or first begins operating on	826
and after June 30, 1997.	827

(G)(1) A licensed wholesaler may expand its licensed premises	828
within this state to include not more than two storage locations	829
that are located upon one or more real estate parcels that are	830
noncontiguous to the licensed premises as that licensed premises	831
exists on the date a licensee submits an application as described	832
below, if all of the following apply:	833

(a) The licensee submits an application to the state fire	834
marshal requesting the expansion and an application fee of one	835
hundred dollars per storage location for which the licensee is	836
requesting approval.	837

(b) The identity of the holder of the license remains the	838
same at the storage location.	839

(c) The storage location has received a valid certificate of	840
zoning compliance, as applicable, and a valid certificate of	841
occupancy for each building or structure at the storage location	842
issued by the authority having jurisdiction to issue the	843
certificate for the storage location, and those certificates	844
permit the distribution and storage of fireworks regulated under	845
this chapter at the storage location and in the buildings or	846
structures. The storage location shall be in compliance with all	847
other applicable federal, state, and local laws and regulations.	848

(d) Every building or structure located upon the storage	849
location is separated from occupied residential and nonresidential	850
buildings or structures, railroads, highways, and any other	851
buildings or structures on the licensed premises in accordance	852
with the distances specified in the rules adopted by the state	853
fire marshal pursuant to section 3743.18 of the Revised Code.	854

(e) Neither the licensee nor any person holding, owning, or	855
controlling a five per cent or greater beneficial or equity	856
interest in the licensee has been convicted of or pleaded guilty	857
to a felony under the laws of this state, any other state, or the	858
United States, after September 29, 2005.	859

(f) The state fire marshal approves the application for	860
expansion.	861

(2) The state fire marshal shall approve an application for	862
expansion requested under division (G)(1) of this section if the	863
state fire marshal receives the application fee and proof that the	864
requirements of divisions (G)(1)(b) to (e) of this section are	865
satisfied. The storage location shall be considered part of the	866
original licensed premises and shall use the same distinct number	867
assigned to the original licensed premises with any additional	868
designations as the state fire marshal deems necessary in	869
accordance with section 3743.16 of the Revised Code.	870

(H)(1) A licensee who obtains approval for use of a storage	871
location in accordance with division (G) of this section shall use	872
the site exclusively for the following activities, in accordance	873
with division (C)(1) of this section:	874

(a) Packaging, assembling, or storing fireworks, which shall	875
occur only in buildings or structures approved for such hazardous	876
uses by the building code official having jurisdiction for the	877
storage location or, for 1.4G fireworks, in containers or trailers	878
approved for such hazardous uses by the state fire marshal if such	879
containers or trailers are not subject to regulation by the	880
building code adopted in accordance with Chapter 3781. of the	881
Revised Code. All such storage shall be in accordance with the	882
rules adopted by the state fire marshal under division (B)(4) of	883
section 3743.18 of the Revised Code for the packaging, assembling,	884
and storage of fireworks.	885

(b) Distributing fireworks to other parcels of real estate	886
located on the wholesaler's licensed premises, to licensed	887
manufacturers or other licensed wholesalers in this state or to	888
similarly licensed persons located in another state or country;	889

(c) Distributing fireworks to a licensed exhibitor of	890
fireworks pursuant to a properly issued permit in accordance with	891
section 3743.54 of the Revised Code.	892

(2) A licensed wholesaler shall not engage in any sales	893
activity, including the retail sale of fireworks otherwise	894
permitted under division (C)(2) of this section or pursuant to	895
section 3743.44 or 3743.45 of the Revised Code, at a storage	896
location approved under this section.	897

(3) A storage location may not be relocated for a minimum	898
period of five years after the storage location is approved by the	899
state fire marshal in accordance with division (G) of this	900
section.	901

(I) A licensee shall prohibit public access to all storage	902
locations it uses. The state fire marshal shall adopt rules	903
establishing acceptable measures a wholesaler shall use to	904
prohibit access to storage sites.	905

(J) The state fire marshal shall not place the license of a	906
wholesaler of fireworks in temporarily inactive status while the	907
holder of the license is attempting to qualify to retain the	908
license.	909

(K) Each licensed wholesaler of fireworks or a designee of	910
the wholesaler, whose identity is provided to the state fire	911
marshal by the wholesaler, annually shall attend a continuing	912
education program. The state fire marshal shall develop the	913
program and the state fire marshal or a person or public agency	914
approved by the state fire marshal shall conduct it. A licensed	915
wholesaler or the wholesaler's designee who attends a program as	916
required under this division, within one year after attending the	917
program, shall conduct in-service training as approved by the	918
state fire marshal for other employees of the licensed wholesaler	919
regarding the information obtained in the program. A licensed	920
wholesaler shall provide the state fire marshal with notice of	921
the date, time, and place of all in-service training. For any	922
program conducted under this division, the state fire marshal	923
shall, in accordance with rules adopted by the state fire marshal	924
under Chapter 119. of the Revised Code, establish the subjects to	925
be taught, the length of classes, the standards for approval, and	926
time periods for notification by the licensee to the state fire	927
marshal of any in-service training.	928

(L) A licensed wholesaler shall maintain comprehensive	929
general liability insurance coverage in the amount and type	930
specified under division (B)(2) of section 3743.15 of the Revised	931
Code at all times. Each policy of insurance required under this	932
division shall contain a provision requiring the insurer to give	933
not less than fifteen days' prior written notice to the state fire	934
marshal before termination, lapse, or cancellation of the policy,	935
or any change in the policy that reduces the coverage below the	936
minimum required under this division. Prior to canceling or	937
reducing the amount of coverage of any comprehensive general	938
liability insurance coverage required under this division, a	939
licensed wholesaler shall secure supplemental insurance in an	940
amount and type that satisfies the requirements of this division	941
so that no lapse in coverage occurs at any time. A licensed	942
wholesaler who secures supplemental insurance shall file evidence	943
of the supplemental insurance with the state fire marshal prior to	944
canceling or reducing the amount of coverage of any comprehensive	945
general liability insurance coverage required under this division.	946

Sec. 3743.44.  (A) Any person who resides in another state	947
and who intends to obtain possession in this state of 1.3G	948
fireworks purchased in this state shall obtain possession of the	949
1.3G fireworks only from a licensed manufacturer or licensed	950
wholesaler and only possess the fireworks in this state while in	951
the course of directly transporting them out of this state. No	952
licensed manufacturer or licensed wholesaler shall sell 1.3G	953
fireworks to a person who resides in another state unless that	954
person has been issued a license or permit in the state of the	955
person's residence that authorizes the person to engage in the	956
manufacture, wholesale sale, or retail sale of 1.3G fireworks or	957
that authorizes the person to conduct 1.3G fireworks exhibitions	958
in that state and that person presents a certified copy of the	959
license. No licensed manufacturer or licensed wholesaler shall	960
sell fireworks to a person who resides in another state unless	961
that person has been issued a license or permit in the state of	962
the person's residence that authorizes the person to engage in the	963
manufacture, wholesale sale, or retail sale of fireworks in that	964
state or that authorizes the person to conduct fireworks	965
exhibitions in that state and that person presents a certified	966
copy of the license, or, if that person does not possess a license	967
or permit of that nature, only if the person presents a current	968
valid motor vehicle operator's license issued to the person in the	969
person's state of residence, or, if that person does not possess a	970
motor vehicle operator's license issued in that state, an	971
identification card issued to the person by a governmental agency	972
in the person's state of residence indicating that the person is a	973
resident of that state. If a person who is required to present a	974
motor vehicle operator's license or other identification card	975
intends to transport the fireworks purchased directly out of this	976
state by a motor vehicle and the person will not also be the	977
operator of that motor vehicle while so transporting the	978
fireworks, the operator of the motor vehicle also shall present	979
the operator's motor vehicle operator's license.	980

(B) A licensed manufacturer or licensed wholesaler selling	981
fireworks under this section shall require thea purchaser who	982
resides in another state to complete a purchaser's form. The state	983
fire marshal shall prescribe the form, and the licensed	984
manufacturer or licensed wholesaler shall furnish the form. On	985
this form the purchaser shall include the purchaser's name and	986
address; the date of the purchase; a statement that the purchaser	987
acknowledges that the purchaser is responsible for any illegal use	988
of the fireworks, including any damages caused by improper use;	989
the number of the purchaser's license or permit authorizing the	990
purchaser to manufacture, sell at wholesale, or sell at retail	991
fireworks or to conduct fireworks exhibitions, or the number of	992
the purchaser's motor vehicle operator's license or other	993
identification card, as applicable; such other information as the	994
state fire marshal may require; and the purchaser's signature.	995
Each purchaser's form shall contain a statement printed in bold	996
letters indicating that knowingly making a false statement on the	997
form is falsification under section 2921.13 of the Revised Code	998
and is a misdemeanor of the first degree.	999

Each licensed manufacturer and licensed wholesaler shall keep	1000
each purchaser's form for a period of three years after the date	1001
of the purchase, and such forms shall be open to inspection by the	1002
state fire marshal or the state fire marshal's designated	1003
authority.	1004

(C) Each purchaser ofperson who resides in another state who	1005
purchases fireworks under this section shall transport the	1006
fireworks so purchased directly out of this state within	1007
forty-eight hours after the time of their purchase.	1008

This section regulates wholesale sales and retail sales of	1009
fireworks in this state only insofar as purchasers of fireworks	1010
are residents of other states and will be obtaining possession in	1011
this state of purchased fireworks.(D) This section does not	1012
prohibit licensed manufacturers or wholesalers from selling	1013
fireworks, in accordance with section 3743.04 or sections 3743.17	1014
and 3743.25 of the Revised Code, to a resident of another state	1015
and from shipping the purchased fireworks directly out of this	1016
state to the purchaser.	1017

Sec. 3743.45.  (A) Any person who resides in this state and	1018
who intends to obtain possession in this state of 1.4G fireworks	1019
purchased in this state shall obtain possession of the 1.4G	1020
fireworks only from a licensed manufacturer or licensed wholesaler	1021
and shall be subject to this section.	1022

A licensed manufacturer or licensed wholesaler selling 1.4G	1023
fireworks under this division shall require the purchaser to	1024
complete a purchaser's form, which shall be prescribed by the	1025
state fire marshal and furnished by the licensed manufacturer or	1026
licensed wholesaler. On this form the purchaser shall include the	1027
purchaser's name and address; the date of the purchase; a	1028
statement that the purchaser acknowledges that the purchaser is	1029
responsible for any illegal use of the fireworks, including any	1030
damages caused by improper use; such other information as the	1031
state fire marshal may require; and the purchaser's signature.	1032
Each purchaser's form shall contain a statement printed in bold	1033
letters indicating that knowingly making a false statement on the	1034
form is falsification under section 2921.13 of the Revised Code	1035
and is a misdemeanor of the first degree. Upon accurate completion	1036
and submission of the purchaser's form to the licensed	1037
manufacturer or licensed wholesaler, the purchaser may possess	1038
1.4G fireworks in accordance with this section.	1039

Each licensed manufacturer and licensed wholesaler shall keep	1040
each purchaser's form for a period of three years after the date	1041
of the purchase, and such forms shall be open to inspection by the	1042
state fire marshal or the state fire marshal's designated	1043
authority.	1044

Each purchaser of 1.4G fireworks under this division shall	1045
transport the fireworks so purchased directly out of this state	1046
within forty-eight hours after the time of their purchase.	1047

This division does not apply to a person who resides in this	1048
state and who is also a licensed manufacturer, licensed	1049
wholesaler, or licensed exhibitor of fireworks in this state.	1050

(B) No licensed manufacturer or licensed wholesaler shall	1051
sell 1.3G fireworks to a person who resides in this state unless	1052
that person is a licensed manufacturer, licensed wholesaler, or	1053
licensed exhibitor of fireworks in this stateA licensed	1054
manufacturer or licensed wholesaler selling 1.4G fireworks under	1055
this division shall have safety glasses available for a nominal	1056
charge or free at the site of the 1.4G fireworks purchase.	1057

(C) Any person authorized under this section to possess 1.4G	1058
fireworks in this state may discharge, ignite, or explode those	1059
fireworks in either of the following locations in this state:	1060

(1) On the property of the purchaser;

1061

(2) On the property of another person who has given	1062
permission to the purchaser.	1063

(D) Fireworks discharged, ignited, or exploded pursuant to	1064
this section shall not be considered a public exhibition.	1065

(E) A county, with respect to the unincorporated territory of	1066
the county, a township, with respect to the unincorporated	1067
territory of the township, or a municipal corporation may do	1068
either of the following:	1069

(1) Restrict the dates and times a person may discharge,	1070
ignite, or explode fireworks purchased pursuant to this section;	1071

(2) Ban the discharge, ignition, or explosion of fireworks	1072
purchased pursuant to this section.	1073

A resolution adopted by a board of township trustees under	1074
this division prevails over a conflicting resolution adopted under	1075
this division by the board of county commissioners in the county	1076
within which the township is located.	1077

(F) This section does not limit the enforcement of any	1078
ordinance, resolution, or statute that regulates noise,	1079
disturbance of the peace, or disorderly conduct.	1080

(G)(1) The state fire marshal may adopt rules in accordance	1081
with Chapter 119. of the Revised Code regulating the time, manner,	1082
and location of 1.4g fireworks discharged, ignited, or exploded	1083
under this section. The rules may include provisions requiring	1084
that all fireworks be used only in accordance with manufacturer's	1085
instructions and provisions for all of the following:	1086

(a) The use of aerial fireworks;

1087

(b) Separation distances between the location of fireworks	1088
discharges, ignitions, or explosions and adjacent structures,	1089
roadways, railroads, airports, publicly owned or controlled	1090
places, and places where hazardous materials are manufactured,	1091
used, or stored;	1092

(c) Fireworks usage at common areas of multi-tenant	1093
properties;	1094

(d) The suspension of fireworks discharges, ignitions, or	1095
explosions during times of drought or similar conditions;	1096

(e) The proximity of fireworks discharges, ignitions, or	1097
explosions to persons under eighteen years of age;	1098

(f) Any other matters similar to those listed in division	1099
(G)(1) of this section.	1100

(2) Nothing in this division shall be construed to limit the	1101
authority of a county, township, or municipal corporation under	1102
division (E) of this section to restrict the dates and times or	1103
ban the discharge, ignition, or explosion of fireworks purchased	1104
under this section.	1105

Sec. 3743.46. (A) Except as otherwise provided in section	1106
3743.44 or 3743.45 of the Revised Code, no licensed manufacturer	1107
or licensed wholesaler shall sell fireworks to a person who	1108
resides in another state unless one of the following applies:	1109

(1) The person has been issued a license or permit in the	1110
state of the person's residence that authorizes the person to	1111
engage in the manufacture, wholesale sale, or retail sale of	1112
fireworks in that state or that authorizes the person to conduct	1113
fireworks exhibitions in that state and that person presents a	1114
certified copy of the license.	1115

(2) If the person does not possess a license or permit	1116
described in division (A)(1) of this section, the person presents	1117
a current valid motor vehicle operator's license issued to the	1118
person in the person's state of residence.	1119

(3) If the person does not possess a license or permit issued	1120
in that state as described in division (A)(1) or (2) of this	1121
section, the person presents an identification card issued to the	1122
person by a governmental agency in the person's state of residence	1123
indicating that the person is a resident of that state.	1124

(B) If a person who is required to present a motor vehicle	1125
operator's license or other identification card intends to	1126
transport the fireworks purchased directly out of this state by a	1127
motor vehicle and the person will not also be the operator of that	1128
motor vehicle while so transporting the fireworks, the operator of	1129
the motor vehicle also shall present the operator's motor vehicle	1130
operator's license.	1131

Sec. 3743.47. (A) The state fire marshal shall prepare a	1132
pamphlet that explains how to use 1.4G fireworks safely. The state	1133
fire marshal shall distribute the pamphlet to all licensed	1134
wholesalers and licensed manufacturers who sell 1.4G fireworks.	1135

(B) A licensed manufacturer or licensed wholesaler shall	1136
furnish a copy of the pamphlet prepared pursuant to division (A)	1137
of this section to each purchaser of 1.4G fireworks.	1138

This division does not apply when a purchaser is a licensed	1139
manufacturer, licensed wholesaler, or licensed exhibitor of	1140
fireworks in this state.	1141

Sec. 3743.591.  (A) Not later than December 31, 2015, the	1142
state fire marshal shall adopt rules, in consultation with the	1143
fireworks industry and other interested parties, that allow a	1144
licensed manufacturer or licensed wholesaler of fireworks to	1145
transfer the manufacturer's or wholesaler's license from one	1146
geographic location to another.	1147

(B) Upon application by a licensed manufacturer or licensed	1148
wholesaler of fireworks to the state fire marshal, a manufacturer	1149
license or wholesaler license may be transferred from one	1150
geographic location to another if the state fire marshal	1151
determines that the licensed wholesaler or licensed manufacturer	1152
has complied with the rules adopted by the state fire marshal	1153
under division (A) of this section.	1154

(C) A wholesaler license may be transferred from one	1155
geographic location to another within the same municipal	1156
corporation or within the unincorporated area of the same township	1157
if the licensed wholesaler satisfies the requirements specified in	1158
division (F) of section 3743.17 of the Revised Code or if the	1159
licensed wholesaler satisfies the rules adopted under division (A)	1160
of this section.	1161

Sec. 3743.60.  (A) No person shall manufacture fireworks in	1162
this state unless it is a licensed manufacturer of fireworks, and	1163
no person shall operate a fireworks plant in this state unless it	1164
has been issued a license as a manufacturer of fireworks for the	1165
particular fireworks plant.	1166

(B) No person shall operate a fireworks plant in this state	1167
after its license as a manufacturer of fireworks for the	1168
particular fireworks plant has expired, been denied renewal, or	1169
been revoked, unless a new license has been obtained.	1170

(C) No licensed manufacturer of fireworks, during the	1171
effective period of its licensure, shall construct, locate, or	1172
relocate any buildings or other structures on the premises of its	1173
fireworks plant, make any structural change or renovation in any	1174
building or other structure on the premises of its fireworks	1175
plant, or change the nature of its manufacturing of fireworks so	1176
as to include the processing of fireworks without first obtaining	1177
a written authorization from the state fire marshal pursuant to	1178
division (B) of section 3743.04 of the Revised Code.	1179

(D) No licensed manufacturer of fireworks shall manufacture	1180
fireworks, possess fireworks for sale at wholesale or retail, or	1181
sell fireworks at wholesale or retail, in a manner not authorized	1182
by division (C) of section 3743.04 of the Revised Code.	1183

(E) No licensed manufacturer of fireworks shall knowingly	1184
fail to comply with the rules adopted by the state fire marshal	1185
pursuant to section 3743.05 of the Revised Code or the	1186
requirements of section 3743.06 of the Revised Code.	1187

(F) No licensed manufacturer of fireworks shall fail to	1188
maintain complete inventory, wholesale sale, and retail records as	1189
required by section 3743.07 of the Revised Code, or to permit	1190
inspection of these records or the premises of a fireworks plant	1191
pursuant to section 3743.08 of the Revised Code.	1192

(G) No licensed manufacturer of fireworks shall fail to	1193
comply with an order of the state fire marshal issued pursuant to	1194
division (B)(1) of section 3743.08 of the Revised Code, within the	1195
specified period of time.	1196

(H) No licensed manufacturer of fireworks shall fail to	1197
comply with an order of the state fire marshal issued pursuant to	1198
division (B)(2) of section 3743.08 of the Revised Code until the	1199
nonconformities are eliminated, corrected, or otherwise remedied	1200
or the seventy-two hour period specified in that division has	1201
expired, whichever first occurs.	1202

(I) No person shall smoke or shall carry a pipe, cigarette,	1203
or cigar, or a match, lighter, other flame-producing item, or open	1204
flame on, or shall carry a concealed source of ignition into, the	1205
premises of a fireworks plant, except as smoking is authorized in	1206
specified lunchrooms or restrooms by a manufacturer pursuant to	1207
division (C) of section 3743.06 of the Revised Code.	1208

(J) No person shall have possession or control of, or be	1209
under the influence of, any intoxicating liquor, beer, or	1210
controlled substance, while on the premises of a fireworks plant.	1211

(K) No licensed manufacturer of fireworks shall fail to	1212
furnish a safety pamphlet to a purchaser of 1.4G fireworks as	1213
required by division (B) of section 3743.47 of the Revised Code.	1214

(L) No licensed manufacturer of fireworks shall fail to have	1215
safety glasses available for sale as required by division (B) of	1216
section 3743.45 of the Revised Code.	1217

Sec. 3743.61.  (A) No person, except a licensed manufacturer	1218
of fireworks engaging in the wholesale sale of fireworks as	1219
authorized by division (C)(2) of section 3743.04 of the Revised	1220
Code, shall operate as a wholesaler of fireworks in this state	1221
unless it is a licensed wholesaler of fireworks, or shall operate	1222
as a wholesaler of fireworks at any location in this state unless	1223
it has been issued a license as a wholesaler of fireworks for the	1224
particular location.	1225

(B) No person shall operate as a wholesaler of fireworks at a	1226
particular location in this state after its license as a	1227
wholesaler of fireworks for the particular location has expired,	1228
been denied renewal, or been revoked, unless a new license has	1229
been obtained.	1230

(C) No licensed wholesaler of fireworks, during the effective	1231
period of its licensure, shall perform any construction, or make	1232
any structural change or renovation, on the premises on which the	1233
fireworks are sold without first obtaining a written authorization	1234
from the state fire marshal pursuant to division (B) of section	1235
3743.17 of the Revised Code.	1236

(D) No licensed wholesaler of fireworks shall possess	1237
fireworks for sale at wholesale or retail, or sell fireworks at	1238
wholesale or retail, in a manner not authorized by division (C) of	1239
section 3743.17 of the Revised Code.	1240

(E) No licensed wholesaler of fireworks shall knowingly fail	1241
to comply with the rules adopted by the state fire marshal	1242
pursuant to section 3743.18 or the requirements of section 3743.19	1243
of the Revised Code.	1244

(F) No licensed wholesaler of fireworks shall fail to	1245
maintain complete inventory, wholesale sale, and retail records as	1246
required by section 3743.20 of the Revised Code, or to permit	1247
inspection of these records or the premises of the wholesaler	1248
pursuant to section 3743.21 of the Revised Code.	1249

(G) No licensed wholesaler of fireworks shall fail to comply	1250
with an order of the state fire marshal issued pursuant to	1251
division (B)(1) of section 3743.21 of the Revised Code, within the	1252
specified period of time.	1253

(H) No licensed wholesaler of fireworks shall fail to comply	1254
with an order of the state fire marshal issued pursuant to	1255
division (B)(2) of section 3743.21 of the Revised Code until the	1256
nonconformities are eliminated, corrected, or otherwise remedied	1257
or the seventy-two hour period specified in that division has	1258
expired, whichever first occurs.	1259

(I) No person shall smoke or shall carry a pipe, cigarette,	1260
or cigar, or a match, lighter, other flame-producing item, or open	1261
flame on, or shall carry a concealed source of ignition into, the	1262
premises of a wholesaler of fireworks, except as smoking is	1263
authorized in specified lunchrooms or restrooms by a wholesaler	1264
pursuant to division (D) of section 3743.19 of the Revised Code.	1265

(J) No person shall have possession or control of, or be	1266
under the influence of, any intoxicating liquor, beer, or	1267
controlled substance, while on the premises of a wholesaler of	1268
fireworks.	1269

(K) No licensed wholesaler of fireworks shall fail to furnish	1270
a safety pamphlet to a purchaser of 1.4G fireworks as required by	1271
division (B) of section 3743.47 of the Revised Code.	1272

(L) No licensed wholesaler of fireworks shall fail to have	1273
safety glasses available for sale as required by division (B) of	1274
section 3743.45 of the Revised Code.	1275

Sec. 3743.63.  (A) No person who resides in another state and	1276
purchases fireworks in this state shall obtain possession of the	1277
fireworks in this state unless the person complies with section	1278
sections 3743.44 to 3743.46 of the Revised Code, provided that	1279
knowingly making a false statement on the fireworks purchaser form	1280
is not a violation of this section but is a violation of section	1281
2921.13 of the Revised Code.	1282

(B) NoExcept for the purchase of 1.4G fireworks made under	1283
section 3743.45 of the Revised Code, no person who resides in	1284
another state and who purchases fireworks in this state shall	1285
obtain possession of fireworks in this state other than from a	1286
licensed manufacturer or wholesaler, or fail, when transporting	1287
the fireworks, to transport them directly out of this state within	1288
seventy-two hours after the time of their purchase. No such person	1289
shall give or sell to any other person in this state fireworks	1290
that the person has acquired in this state.	1291

(C) No person who resides in this state and purchases	1292
fireworks in this state shall obtain possession of the fireworks	1293
in this state unless the person complies with section 3743.45 of	1294
the Revised Code, provided that knowingly making a false statement	1295
on the fireworks purchaser form is not a violation of this section	1296
but is a violation of section 2921.13 of the Revised Code.	1297

(D) No person who resides in this state and who purchases	1298
fireworks in this state under section 3743.45 of the Revised Code	1299
shall obtain possession of fireworks in this state other than from	1300
a licensed manufacturer or licensed wholesaler, or fail, when	1301
transporting the fireworks, to transport them directly out of this	1302
state within forty-eight hours after the time of their purchase.	1303
No such person shall give or sell to any other person in this	1304
state fireworks that the person has acquired in this state.	1305

Sec. 3743.65.  (A) No person shall possess fireworks in this	1306
state or shall possess for sale or sell fireworks in this state,	1307
except a licensed manufacturer of fireworks as authorized by	1308
sections 3743.02 to 3743.08 of the Revised Code, a licensed	1309
wholesaler of fireworks as authorized by sections 3743.15 to	1310
3743.21 of the Revised Code, a shipping permit holder as	1311
authorized by section 3743.40 of the Revised Code, an out-of-state	1312
residenta person as authorized by sectionsections 3743.44 of the	1313
Revised Code, a resident of this state as authorized by section	1314
3743.45to 3743.46 of the Revised Code, or a licensed exhibitor of	1315
fireworks as authorized by sections 3743.50 to 3743.55 of the	1316
Revised Code, and except as provided in section 3743.80 of the	1317
Revised Code.	1318

(B) Except as provided in sectionsections 3743.45 and	1319
3743.80 of the Revised Code and except for licensed exhibitors of	1320
fireworks authorized to conduct a fireworks exhibition pursuant to	1321
sections 3743.50 to 3743.55 of the Revised Code, no person shall	1322
discharge, ignite, or explode any fireworks in this state.	1323

(C) No person shall use in a theater or public hall, what is	1324
technically known as fireworks showers, or a mixture containing	1325
potassium chlorate and sulphur.	1326

(D) No person shall sell fireworks of any kind to a person	1327
under eighteen years of age. No person under eighteen years of age	1328
shall enter a fireworks sales showroom unless that person is	1329
accompanied by a parent, legal guardian, or other responsible	1330
adult. No person under eighteen years of age shall touch or	1331
possess fireworks on a licensed premises without the consent of	1332
the licensee. A licensee may eject any person from a licensed	1333
premises that is in any way disruptive to the safe operation of	1334
the premises.	1335

(E) No person, other than a licensed manufacturer, licensed	1336
wholesaler, licensed exhibitor, or shipping permit holder, shall	1337
possess 1.3G fireworks in this state.	1338

(F) Except as otherwise provided in division (J) of section	1339
3743.06 and division (K) of section 3743.19 of the Revised Code,	1340
no person shall knowingly disable a fire suppression system as	1341
defined in section 3781.108 of the Revised Code on the premises of	1342
a fireworks plant of a licensed manufacturer of fireworks or on	1343
the premises of the business operations of a licensed wholesaler	1344
of fireworks.	1345

(G) No person shall discharge, ignite, or explode fireworks	1346
while in possession or control of, or under the influence of, any	1347
intoxicating liquor, beer, or controlled substance.	1348

(H) No person shall discharge, ignite, or explode fireworks	1349
on the property of another person without that person's permission	1350
to use fireworks on that property.	1351

Sec. 3743.75. (A)(1) During the period beginning on June 29,	1352
2001, and ending on December 15, 20152018, the state fire marshal	1353
shall not do anyeither of the following:	1354

(1)(a) Issue a license as a manufacturer of fireworks under	1355
sections 3743.02 and 3743.03 of the Revised Code to a person for a	1356
particular fireworks plant unless that person possessed such a	1357
license for that fireworks plant immediately prior to June 29,	1358
2001;	1359

(2)(b) Issue a license as a wholesaler of fireworks under	1360
sections 3743.15 and 3743.16 of the Revised Code to a person for a	1361
particular location unless that person possessed such a license	1362
for that location immediately prior to June 29, 2001;.	1363

(3)(2) Except as provided in division (B) of this section,	1364
during the period beginning on June 29, 2001, and ending on	1365
December 31, 2015, the state fire marshal shall not approve the	1366
geographic transfer of a license as a manufacturer or wholesaler	1367
of fireworks issued under this chapter to any location other than	1368
a location for which a license was issued under this chapter	1369
immediately prior to June 29, 2001.	1370

(B) Division (A)(3) of this section does not apply to a	1371
transfer that the state fire marshal approves under division (F)	1372
of section 3743.17 of the Revised Code.	1373

(C) Notwithstanding section 3743.59 of the Revised Code, the	1374
prohibited activities established in divisions (A)(1) and (2) of	1375
this section, geographic transfers approved pursuant to division	1376
(F) of section 3743.17 of the Revised Code, and storage locations	1377
allowed pursuant to division (I) of section 3743.04 of the Revised	1378
Code or division (G) of section 3743.17 of the Revised Code are	1379
not subject to any variance, waiver, or exclusion.	1380

(D) As used in division (A) of this section:

1381

(1) "Person" includes any person or entity, in whatever form	1382
or name, that acquires possession of a manufacturer or wholesaler	1383
of fireworks license issued pursuant to this chapter by transfer	1384
of possession of a license, whether that transfer occurs by	1385
purchase, assignment, inheritance, bequest, stock transfer, or any	1386
other type of transfer, on the condition that the transfer is in	1387
accordance with division (D) of section 3743.04 of the Revised	1388
Code or division (D) of section 3743.17 of the Revised Code and is	1389
approved by the fire marshal.	1390

(2) "Particular location" includes a licensed premises and,	1391
regardless of when approved, any storage location approved in	1392
accordance with section 3743.04 or 3743.17 of the Revised Code.	1393

(3) "Such a license" includes a wholesaler of fireworks	1394
license that was issued in place of a manufacturer of fireworks	1395
license that existed prior to June 29, 2001, and was requested to	1396
be canceled by the license holder pursuant to division (D) of	1397
section 3743.03 of the Revised Code.	1398

Sec. 3743.99.  (A) Whoever violates division (A) or (B) of	1399
section 3743.60 or division (H) of section 3743.64 of the Revised	1400
Code is guilty of a felony of the third degree.	1401

(B) Whoever violates division (C) or (D) of section 3743.60,	1402
division (A), (B), (C), or (D) of section 3743.61, or division (A)	1403
or (B) of section 3743.64 of the Revised Code is guilty of a	1404
felony of the fourth degree.	1405

(C) Whoever violates division (E), (F), (G), (H), (I), or (J)	1406
of section 3743.60, division (E), (F), (G), (H), (I), or (J) of	1407
section 3743.61, section 3743.63, division (D), (E), (F), or (G)	1408
of section 3743.64, division (A), (B), (C), (D), or (E) of section	1409
3743.65, or section 3743.66 of the Revised Code is guilty of a	1410
misdemeanor of the first degree. If the offender previously has	1411
been convicted of or pleaded guilty to a violation of division (I)	1412
of section 3743.60 or 3743.61 of the Revised Code, a violation of	1413
either of these divisions is a felony of the fifth degree.	1414

(D) Whoever violates division (C) of section 3743.64 of the	1415
Revised Code is guilty of a misdemeanor of the first degree. In	1416
addition to any other penalties that may be imposed on a licensed	1417
exhibitor of fireworks under this division and unless the third	1418
sentence of this division applies, the person's license as an	1419
exhibitor of fireworks or as an assistant exhibitor of fireworks	1420
shall be suspended, and the person is ineligible to apply for	1421
either type of license, for a period of five years. If the	1422
violation of division (C) of section 3743.64 of the Revised Code	1423
results in serious physical harm to persons or serious physical	1424
harm to property, the person's license as an exhibitor of	1425
fireworks or as an assistant exhibitor of fireworks shall be	1426
revoked, and that person is ineligible to apply for a license as	1427
or to be licensed as an exhibitor of fireworks or as an assistant	1428
exhibitor of fireworks in this state.	1429

(E) Whoever violates division (F) of section 3743.65 of the	1430
Revised Code is guilty of a felony of the fifth degree.	1431

(F) Whoever violates division (G) of section 3743.65 of the	1432
Revised Code is guilty of a misdemeanor of the first degree.	1433
Notwithstanding any other provision of law to the contrary, a	1434
person may be convicted at the same trial or proceeding of a	1435
violation of division (G) of section 3743.65 of the Revised Code	1436
and a violation of division (B) of section 2917.11 of the Revised	1437
Code that constitutes the basis of the charge of the violation of	1438
division (G) of section 3743.65 of the Revised Code.	1439

(G) Whoever violates division (K) or (L) of section 3743.60	1440
or division (K) or (L) of section 3743.61 of the Revised Code is	1441
guilty of a misdemeanor of the second degree.	1442

(H) Whoever violates division (H) of section 3743.65 of the	1443
Revised Code is guilty of a minor misdemeanor.	1444

Sec. 5703.052.  (A) There is hereby created in the state	1445
treasury the tax refund fund, from which refunds shall be paid for	1446
taxes illegally or erroneously assessed or collected, or for any	1447
other reason overpaid, that are levied by Chapter 4301., 4305.,	1448
5726., 5728., 5729., 5731., 5733., 5735., 5736., 5739., 5741.,	1449
5743., 5747., 5748., 5749., 5751., or 5753. and sections 3737.71,	1450
3905.35, 3905.36, 4303.33, 5707.03, 5725.18, 5727.28, 5727.38,	1451
5727.81, and 5727.811 of the Revised Code. Refunds for fees or	1452
wireless 9-1-1 charges illegally or erroneously assessed or	1453
collected, or for any other reason overpaid, that are levied by	1454
sections 128.42 or, 3734.90 to 3734.9014, or 3737.04 to 3737.12 of	1455
the Revised Code also shall be paid from the fund. Refunds for	1456
amounts illegally or erroneously assessed or collected by the tax	1457
commissioner, or for any other reason overpaid, that are due under	1458
section 1509.50 of the Revised Code shall be paid from the fund.	1459
However, refunds for taxes levied under section 5739.101 of the	1460
Revised Code shall not be paid from the tax refund fund, but shall	1461
be paid as provided in section 5739.104 of the Revised Code.	1462

(B)(1) Upon certification by the tax commissioner to the	1463
treasurer of state of a tax refund, a wireless 9-1-1 charge	1464
refund, or another amount refunded, or by the superintendent of	1465
insurance of a domestic or foreign insurance tax refund, the	1466
treasurer of state shall place the amount certified to the credit	1467
of the fund. The certified amount transferred shall be derived	1468
from the receipts of the same tax, fee, wireless 9-1-1 charge, or	1469
other amount from which the refund arose.	1470

(2) When a refund is for a tax, fee, wireless 9-1-1 charge,	1471
or other amount that is not levied by the state or that was	1472
illegally or erroneously distributed to a taxing jurisdiction, the	1473
tax commissioner shall recover the amount of that refund from the	1474
next distribution of that tax, fee, wireless 9-1-1 charge, or	1475
other amount that otherwise would be made to the taxing	1476
jurisdiction. If the amount to be recovered would exceed	1477
twenty-five per cent of the next distribution of that tax, fee,	1478
wireless 9-1-1 charge, or other amount, the commissioner may	1479
spread the recovery over more than one future distribution, taking	1480
into account the amount to be recovered and the amount of the	1481
anticipated future distributions. In no event may the commissioner	1482
spread the recovery over a period to exceed thirty-six months.	1483

Sec. 5703.053.  As used in this section, "postal service"	1484
means the United States postal service.	1485

An application to the tax commissioner for a tax refund under	1486
section 4307.05, 4307.07, 5726.30, 5727.28, 5727.91, 5728.061,	1487
5735.122, 5735.13, 5735.14, 5735.141, 5735.142, 5736.08, 5739.07,	1488
5741.10, 5743.05, 5743.53, 5745.11, 5749.08, or 5751.08 of the	1489
Revised Code or division (B) of section 5703.05 of the Revised	1490
Code, or a fee refunded under section 3734.905 or 3737.11 of the	1491
Revised Code, that is received after the last day for filing under	1492
such section shall be considered to have been filed in a timely	1493
manner if:	1494

(A) The application is delivered by the postal service and	1495
the earliest postal service postmark on the cover in which the	1496
application is enclosed is not later than the last day for filing	1497
the application;	1498

(B) The application is delivered by the postal service, the	1499
only postmark on the cover in which the application is enclosed	1500
was affixed by a private postal meter, the date of that postmark	1501
is not later than the last day for filing the application, and the	1502
application is received within seven days of such last day; or	1503

(C) The application is delivered by the postal service, no	1504
postmark date was affixed to the cover in which the application is	1505
enclosed or the date of the postmark so affixed is not legible,	1506
and the application is received within seven days of the last day	1507
for making the application.	1508

Sec. 5703.19.  (A) To carry out the purposes of the laws that	1509
the tax commissioner is required to administer, the commissioner	1510
or any person employed by the commissioner for that purpose, upon	1511
demand, may inspect books, accounts, records, and memoranda of any	1512
person or public utility subject to those laws, and may examine	1513
under oath any officer, agent, or employee of that person or	1514
public utility. Any person other than the commissioner who makes a	1515
demand pursuant to this section shall produce the person's	1516
authority to make the inspection.	1517

(B) If a person or public utility receives at least ten days'	1518
written notice of a demand made under division (A) of this section	1519
and refuses to comply with that demand, a penalty of five hundred	1520
dollars shall be imposed upon the person or public utility for	1521
each day the person or public utility refuses to comply with the	1522
demand. Penalties imposed under this division may be assessed and	1523
collected in the same manner as assessments made under Chapter	1524
3769., 4305., 5727., 5728., 5733., 5735., 5736., 5739., 5743.,	1525
5745., 5747., 5749., 5751., or 5753., or sections 3734.90 to	1526
3734.9014, or sections 3737.04 to 3737.12 of the Revised Code.	1527

Sec. 5703.70. (A) On the filing of an application for refund	1528
under section 3734.905, 3737.11, 4307.05, 4307.07, 5726.30,	1529
5727.28, 5727.91, 5728.061, 5733.12, 5735.122, 5735.13, 5735.14,	1530
5735.141, 5735.142, 5735.18, 5736.08, 5739.07, 5739.071, 5739.104,	1531
5741.10, 5743.05, 5743.53, 5749.08, 5751.08, or 5753.06 of the	1532
Revised Code, or an application for compensation under section	1533
5739.061 of the Revised Code, if the tax commissioner determines	1534
that the amount of the refund or compensation to which the	1535
applicant is entitled is less than the amount claimed in the	1536
application, the commissioner shall give the applicant written	1537
notice by ordinary mail of the amount. The notice shall be sent to	1538
the address shown on the application unless the applicant notifies	1539
the commissioner of a different address. The applicant shall have	1540
sixty days from the date the commissioner mails the notice to	1541
provide additional information to the commissioner or request a	1542
hearing, or both.	1543

(B) If the applicant neither requests a hearing nor provides	1544
additional information to the tax commissioner within the time	1545
prescribed by division (A) of this section, the commissioner shall	1546
take no further action, and the refund or compensation amount	1547
denied becomes final.	1548

(C)(1) If the applicant requests a hearing within the time	1549
prescribed by division (A) of this section, the tax commissioner	1550
shall assign a time and place for the hearing and notify the	1551
applicant of such time and place, but the commissioner may	1552
continue the hearing from time to time as necessary. After the	1553
hearing, the commissioner may make such adjustments to the refund	1554
or compensation as the commissioner finds proper, and shall issue	1555
a final determination thereon.	1556

(2) If the applicant does not request a hearing, but provides	1557
additional information, within the time prescribed by division (A)	1558
of this section, the commissioner shall review the information,	1559
make such adjustments to the refund or compensation as the	1560
commissioner finds proper, and issue a final determination	1561
thereon.	1562

(3) The commissioner shall serve a copy of the final	1563
determination made under division (C)(1) or (2) of this section on	1564
the applicant in the manner provided in section 5703.37 of the	1565
Revised Code, and the decision is final, subject to appeal under	1566
section 5717.02 of the Revised Code.	1567

(D) The tax commissioner shall certify to the director of	1568
budget and management and treasurer of state for payment from the	1569
tax refund fund created by section 5703.052 of the Revised Code,	1570
the amount of the refund to be refunded under division (B) or (C)	1571
of this section. The commissioner also shall certify to the	1572
director and treasurer of state for payment from the general	1573
revenue fund the amount of compensation to be paid under division	1574
(B) or (C) of this section.	1575

Sec. 5703.77.  (A) As used in this section:

1576

(1) "Taxpayer" means a person subject to or previously	1577
subject to a tax or fee, a person that remits a tax or fee, or a	1578
person required to or previously required to withhold or collect	1579
and remit a tax or fee on behalf of another person.	1580

(2) "Tax or fee" means a tax or fee administered by the tax	1581
commissioner.	1582

(3) "Credit account balance" means the amount of a tax or fee	1583
that a taxpayer remits to the state in excess of the amount	1584
required to be remitted, after accounting for factors applicable	1585
to the taxpayer such as accelerated payments, estimated payments,	1586
tax credits, and tax credit balances that may be carried forward.	1587

(4) "Tax debt" means an unpaid tax or fee or any unpaid	1588
penalty, interest, or additional charge on such a tax or fee due	1589
the state.	1590

(B) As soon as practicable, but not later than sixty days	1591
before the expiration of the period of time during which a	1592
taxpayer may file a refund application for a tax or fee, the tax	1593
commissioner shall review the taxpayer's accounts for the tax or	1594
fee and notify the taxpayer of any credit account balance for	1595
which the commissioner is required to issue a refund if the	1596
taxpayer were to file a refund application for that balance,	1597
regardless of whether the taxpayer files a refund application or	1598
amended return with respect to that tax or fee. The notice shall	1599
be made using contact information for the taxpayer on file with	1600
the commissioner.	1601

(C) Notwithstanding sections 128.47, 3734.905, 3737.11,	1602
4307.05, 5726.30, 5727.28, 5727.42, 5727.91, 5728.061, 5735.122,	1603
5736.08, 5739.07, 5739.104, 5741.10, 5743.05, 5743.53, 5747.11,	1604
5749.08, 5751.08, 5753.06, and any other section of the Revised	1605
Code governing refunds of taxes or fees, the commissioner may	1606
apply the amount of any credit account balance for which the	1607
commissioner is required to issue a refund if the taxpayer were to	1608
file a refund application for that balance as a credit against the	1609
taxpayer's liability for the tax or fee in the taxpayer's next	1610
reporting period for that tax or fee or issue a refund of that	1611
credit account balance to the taxpayer, subject to division (D) of	1612
this section.	1613

(D) Before issuing a refund to a taxpayer under division (C)	1614
of this section, the tax commissioner shall withhold from that	1615
refund the amount of any of the taxpayer's tax debt certified to	1616
the attorney general under section 131.02 of the Revised Code and	1617
the amount of the taxpayer's liability, if any, for a tax or fee.	1618
The commissioner shall apply any amount withheld first in	1619
satisfaction of the amount of the taxpayer's certified tax debt	1620
and then in satisfaction of the taxpayer's liability.	1621

(E) The tax commissioner may adopt rules to administer this	1622
section.	1623

Section 2. That existing sections 1705.48, 3737.51, 3737.71,	1624
3737.99, 3743.04, 3743.17, 3743.44, 3743.45, 3743.60, 3743.61,	1625
3743.63, 3743.65, 3743.75, 3743.99, 5703.052, 5703.053, 5703.19,	1626
5703.70, and 5703.77 of the Revised Code are hereby repealed.	1627

Section 3. The amendments to section 3743.04, division (C) of	1628
section 3743.17, sections 3743.44, 3743.45, 3743.60, 3743.61,	1629
3743.63, 3743.65, and 3743.99 of the Revised Code made in Section	1630
1 of this act and the enactment of sections 3743.46 and 3743.47 of	1631
the Revised Code by Section 1 of this act, take effect January 1,	1632
2016.	1633