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(122nd General Assembly)(Substitute House Bill Number 117)
AN ACT
To amend sections 1711.081, 1711.15, 1711.16, 1711.17, 3769.08, and 5705.19
of the Revised Code to remove the requirement that, in certain counties
in which there exists a county agricultural society
or an independent agricultural society and in which the board of county
commissioners appropriates more than fifty thousand dollars to be expended in
one year for certain expenses
related to fairs, the question of a tax levy be put on the ballot in the
county before the expenditure can be made; to authorize the board of any
county to put on the ballot the question of a tax levy for purchasing,
maintaining, or improving real estate on which to hold
fairs; and to provide that such societies are not required to make payments
to the Ohio Standardbred Development Fund from moneys paid by harness horse
permit holders.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1 . That sections 1711.081, 1711.15, 1711.16, 1711.17, 3769.08, and
5705.19 of the Revised Code be amended to read as follows:
Sec. 1711.081. The positions of members of the board of directors, officers,
and employees of a county or independent agricultural society are not public
offices, and persons holding such those positions are eligible
to hold any public
office except for the office of county commissioner. A member of the
county
budget commission is eligible to be a member of the board of directors of a
county or independent agricultural society unless a tax is
levied in the county pursuant to section 1711.15 or 1711.17 of the
Revised Code. Sec. 1711.15. In any county in which there is a duly
organized county agricultural society, the board of county
commissioners may purchase or lease, for a term of not less than
twenty years, real estate on which to hold fairs under the
management and control of the county agricultural society, and
may erect thereon suitable buildings and otherwise improve it. In counties in which there is a county agricultural society
which that has purchased, or leased, for a term of not less than
twenty years, real estate as a site on which to hold fairs or in
which the title to such the site is vested in fee in the county,
the board may erect or repair buildings or otherwise improve such
the site and pay the rental thereof, or contribute to or pay any
other form of indebtedness of the society, if the director of
agriculture has certified to the board that the county
agricultural society is complying with all laws and rules
governing the operation of county agricultural societies. The
board may appropriate from the general fund such an any amount
as that it deems considers necessary for any of
those purposes. If the amount
appropriated to be expended in the purchase of such real estate
or in the erection of buildings or other improvements or payments
of rent or other forms of indebtedness of the society exceeds
fifty thousand dollars in any one year, such expenditure shall
not be made unless the question of a levy of the tax therefor is
submitted to the qualified electors of the county at a general
election, a notice of which, specifying the amount to be levied,
has been given at least thirty days previous to such election.
This notice shall be given either by publishing it in one or more
newspapers published and of general circulation in the county, or
by mailing or otherwise distributing it to each elector in the
county as far as is reasonably possible. The board shall pass a
resolution authorizing the submission of the question to the
electors and certify their action to the board of elections of
the county which shall prepare and furnish the necessary ballots
and other supplies. Such certification shall be made to the
board of elections not later than four p.m. of the seventy-fifth
day before the day of election. The form of the ballots cast at
such election shall be: "Agricultural tax--Yes."
"Agricultural tax--No."
If the majority of the vote cast is in favor of such tax,
it may be levied and collected as other taxes.
The requirement that the question of a tax levy be
submitted to the electors shall not apply where the funds to be
expended have been received as reparation for damage to the
fairground caused by use thereof for military purposes, or as
insurance proceeds received in payment for property damaged or
destroyed by fire or any other cause.
Sec. 1711.16. When the control and management of a fairground is in a county
agricultural society, and the board of county commissioners has appropriated
an amount or levied a tax for the aid of such the society
as provided in section
1711.15 of the Revised Code, the society, with the consent of the board, may
contract for the erection or repair of buildings or otherwise improve said
site the fairground, to the extent that the payment for said
the improvement is provided by said the board. When such the appropriation is made by the board or when such
tax is collected by the county treasurer, the county auditor shall place
the proceeds in a special
fund, designated the "county agricultural society fund," indicating the
purpose for which it is available, and on. On
application of the treasurer of the society, said the auditor
shall issue his an order for the amount of such
the appropriation or tax to said the treasurer of
the society, if the society has
secured the certificate required under section 1711.05 of the Revised Code, on
said the treasurer's filing with said the auditor
a bond in double the amount
collected, with good and sufficient sureties approved by said
the auditor,
conditioned for the satisfactory paying over and accounting of such
the funds for
the purposes for which they were provided. Said The funds shall
remain in the
special fund in which they are placed by said the auditor until
they are applied
or by the treasurer of the society and such the bond is given,
or until they are
expended by the board for the purposes for which said the fund
was created. If such the society ceases to exist or releases
said the fund as not required for the
purposes for which the fund was created, the board may by resolution transfer
said the fund to the general fund of the county. Sec. 1711.17. In any counties in which there is a duly
organized independent agricultural society, the respective boards
of county commissioners may purchase or lease jointly, for a term
of not less than twenty years, real estate on which to hold fairs
under the management and control of the society, and may erect
suitable buildings and otherwise improve the property, and pay
the rental thereof, or contribute to or pay any other form of
indebtedness of the society, if the director of agriculture has
certified to the board that the independent agricultural society
is complying with all laws and rules governing the operation of
county agricultural societies. The boards may appropriate from
their respective general funds such an amount as they consider
necessary for any of those purposes. If the total amount
appropriated from one or more boards of county commissioners for
the joint purchase of such real estate, for the erection of
buildings or other improvements, or for the payment of rent or
other forms of indebtedness of the society exceeds fifty thousand
dollars in any one year, such expenditure shall not be made
unless the question of a levy of a tax for that purpose is
submitted to the qualified electors of the counties at a general
election, a notice of which, specifying the amount to be levied,
has been given at least thirty days previous to such election, in
one or more newspapers published and of general circulation in
the counties. The boards shall pass resolutions authorizing the
submission of the question to the electors and certify their
action to the boards of elections of the counties, which shall
prepare and furnish the necessary ballots and other supplies.
Such certification shall be made to the board of elections not
later than four p.m. of the seventy-fifth day before the day of
the election. The form of the ballots cast at such election
shall be as follows: "Shall the board of commissioners of
.......... County be authorized to levy a tax for the benefit of
the .......... independent agricultural society for the purpose
of ........ (here state the purpose of the tax), at a rate not
exceeding .......... mills for each one dollar of valuation,
which amounts to .......... dollars for each one hundred dollars
of valuation, for .......... (here state the number of years the
tax will be levied)? ______________________________________
For the tax levy
______________________________________
Against the tax levy
______________________________________ "If the majority of the votes cast is in favor of such tax
in each county, it may be levied and collected as other taxes.
Sec. 3769.08. (A) Any person holding a permit to conduct
a horse-racing meeting may provide a place in the race meeting
grounds or enclosure at which the permit holder may conduct and
supervise the pari-mutuel system of wagering by patrons of legal
age on the live racing programs and simulcast racing
programs conducted by such permit holder. Such pari-mutuel method of wagering upon the live racing
programs and simulcast racing programs
held at or conducted within such race track, and at the time of such
horse-racing meeting, or at other times authorized by the state
racing commission, shall not be unlawful. No other place,
except that provided and designated by the permit holder and except as
provided in section 3769.26 of the Revised Code, nor any
other method or system of betting or wagering, except the
pari-mutuel system, shall be used or permitted by the permit
holder; nor, except as provided in section 3769.089 or 3769.26 of the
Revised Code, shall the pari-mutuel system of wagering be
conducted by the permit holder on any races except the races at
the race track, grounds, or enclosure for which the person holds
a permit. Each permit holder may retain as commission an amount
not to exceed eighteen per cent of the total of all moneys
wagered. The pari-mutuel wagering authorized by this section is subject to sections
3769.25 to 3769.27 of the Revised Code. (B) At the close of each racing day, each permit holder
authorized to conduct thoroughbred racing, out of the amount
retained on that day by the permit holder, shall pay by check,
draft, or money order to the tax commissioner, as a tax, a sum
equal to the following percentages of the total of all moneys
wagered on live racing programs on that day and shall separately
compute and pay by check, draft, or money order to the tax commissioner, as a
tax, a sum equal to the following percentages of the total of all money
wagered on simulcast racing programs on that day: (1) One per cent of the first two hundred thousand dollars
wagered, or any part thereof; (2) Two per cent of the next one hundred thousand dollars
wagered, or any part thereof; (3) Three per cent of the next one hundred thousand
dollars wagered, or any part thereof; (4) Four per cent of all sums over four hundred thousand
dollars wagered. Except as otherwise provided in section 3769.089 of the Revised Code, each
permit holder authorized to conduct thoroughbred
racing shall use for purse money a sum equal to fifty per cent of
the pari-mutuel revenues retained by the permit holder as a
commission after payment of the state tax. This fifty per cent
payment shall be in addition to the purse distribution from
breakage specified in this section. Subject to division
(M) of this section, from the moneys paid to the tax
commissioner by
thoroughbred-racing permit holders, one-half of one per cent of
the total of all moneys so wagered on a racing day shall be paid
into the Ohio fairs fund created by section 3769.082 of the
Revised Code, one and one-eighth per cent of the total of all
moneys so
wagered
on a racing day shall be paid into the Ohio thoroughbred race
fund created by section 3769.083 of the Revised Code, and one-quarter of one
per cent of the total of all
moneys wagered on a racing day by each permit holder shall be
paid into the state racing commission operating fund created by
section 3769.03 of the Revised Code. The required payment to the state
racing commission operating fund does not apply to county and
independent fairs and agricultural societies. The
remaining moneys may be retained by the permit holder, except as
provided in this section with respect to the odd cents
redistribution. Amounts paid into the PASSPORT fund shall be used
solely for
the support of the PASSPORT program as determined in appropriations
made by
the general assembly. If the PASSPORT program is abolished, the
amount that
would have been paid to the PASSPORT fund under this chapter shall be
paid to
the general revenue fund of the state. As used in this chapter,
"PASSPORT
program" means the PASSPORT program created under section 173.40 of
the Revised Code. During calendar year 1994, the total amount paid to the Ohio thoroughbred race
fund under this section and section 3769.087 of the Revised Code shall not
exceed by more than six per cent the total amount paid to this fund under this
section and that section during calendar year 1990. During each calendar year
after calendar year 1994, the total amount paid to this fund under this
section and that section shall not exceed by more than six per cent the total
amount paid to this fund under this section and that section
during the
immediately preceding calendar year. Each year, the total amount calculated for payment into the Ohio fairs
fund
under this division, division (C) of this section, and section 3769.087 of the
Revised Code shall be an amount calculated using the percentages specified in
this division, division (C) of this section, and section 3769.087 of the
Revised Code. Until January 1, 1996, the total amount actually paid into the
Ohio fairs fund under this division, division (C) of this section, and section
3769.087 of the Revised Code during each calendar year shall not exceed the
total amount that was actually paid into that fund under this division,
division (C) of this section, and section 3769.087 of the Revised Code during
calendar year 1990, plus five hundred thousand dollars. Beginning on January
1, 1996, and continuing through December 31, 1998, the total amount actually
paid into the Ohio fairs fund during each calendar year under this division,
division (C) of this section, and section 3769.087 of the Revised Code shall
not exceed by more than five per cent an amount equal to the total amount
actually paid into the Ohio fairs fund during the immediately preceding
calendar year. A permit holder may contract with a thoroughbred horsemen's
organization for the organization to act as a representative of
all thoroughbred owners and trainers participating in a
horse-racing meeting conducted by the permit holder. A
"thoroughbred horsemen's organization" is any corporation or
association which that represents, through membership or
otherwise,
more than one-half of the aggregate of all thoroughbred owners
and trainers who were licensed and actively participated in
racing within this state during the preceding calendar year.
Except as otherwise provided in this paragraph, any moneys
received by a thoroughbred horsemen's organization shall be used
exclusively for the benefit of thoroughbred owners and trainers
racing in this state through the administrative purposes of the
organization, benevolent activities on behalf of the horsemen,
promotion of the horsemen's rights and interests, and promotion
of equine research. A thoroughbred horsemen's organization may
expend not more than an aggregate of five per cent of its annual
gross receipts, or a larger amount as approved by the
organization, for dues, assessments, and other payments to all
other local, national, or international organizations having as
their primary purposes the promotion of thoroughbred horse
racing, thoroughbred horsemen's rights, and equine research. (C) Except as otherwise provided in division (B) of this section, at the
close of each racing day, each permit holder
authorized to conduct harness or quarter horse racing, out of the
amount retained that day by the permit holder, shall pay by
check, draft, or money order, to the tax commissioner, as a tax, a
sum equal to the following percentages of the total of all moneys wagered on
live racing programs and shall separately compute and pay by check, draft, or
money order to the tax commissioner, as a tax, a sum equal to the following
percentages of the total of all money wagered on simulcast racing programs on
that day: (1) One per cent of the first two hundred thousand dollars
wagered, or any part thereof; (2) Two per cent of the next one hundred thousand dollars
wagered, or any part thereof; (3) Three per cent of the next one hundred thousand
dollars wagered, or any part thereof; (4) Four per cent of all sums over four hundred thousand
dollars wagered. Except as otherwise provided in division (B) and subject to division
(M) of this section, from the moneys
paid to the tax commissioner by permit holders authorized to conduct harness
or quarter horse racing, one-half of one per cent of all moneys wagered on
that racing day shall be paid into the Ohio fairs fund; from the moneys
paid to the tax
commissioner by
permit holders authorized to conduct harness racing, five-eighths of one per
cent of all moneys wagered on that racing day shall be paid into the Ohio
standardbred development fund; and
from the moneys paid to the tax commissioner by permit holders authorized to
conduct quarter horse racing, five-eighths of one per cent of all moneys
wagered on that racing day shall be paid into the Ohio quarter horse
development fund. (D) In addition, subject to division
(M) of this section, beginning on January 1,
1996, from the money paid to the tax commissioner as a tax under this section
and section 3769.087 of the Revised Code by harness horse permit holders,
one-half of one per cent of the amount wagered on a racing day shall be paid
into the Ohio standardbred development fund. Beginning January 1,
1998, the payment to the Ohio standardbred development fund required
under division (D) of this section does not apply to county
agricultural societies or independent agricultural societies. During calendar year 1994, the total amount paid to the Ohio standardbred
development fund under this division, division (C) of this
section, and section 3769.087 of the Revised Code
and the total amount paid to the Ohio quarter horse development fund under
this division and that section shall not exceed by more than six per cent the
total amount paid to each of these funds under this division and that section
during calendar year 1990. During each calendar year after calendar year
1994, the total amount paid to each of these funds shall not exceed by more
than six per cent the total amount paid into the fund under this
division, division (C) of this section, and
section 3769.087 of the Revised Code in the immediately preceding
calendar year. (E) Subject to division (M) of this section,
from the money paid as a tax under this chapter by harness
and quarter horse permit holders, one-quarter of one per cent
of the total of all moneys wagered on a racing day by each permit
holder shall be paid into the state racing commission operating
fund created by section 3769.03 of the Revised Code. This
division does not apply to county and independent fairs and agricultural
societies. (F) Except as otherwise provided in section 3769.089
of the Revised Code, each
permit holder authorized to conduct harness racing
shall pat to the harness horsemen's purse pool a sum equal to
fifty per cent of the pari-mutuel revenues retained by the permit
holder as a commission after payment of the state tax. This
fifty per cent payment is to be in addition to the purse
distribution from breakage specified in this section. (G) In addition, each permit holder authorized to conduct
harness racing shall be allowed to retain the odd cents of all
redistribution to be made on all mutuel contributions exceeding a
sum equal to the next lowest multiple of ten. Forty per cent of that portion of that total sum of such
odd cents shall be used by the permit holder for purse money for
Ohio sired, bred, and owned colts, for purse money for Ohio bred
horses, and for increased purse money for horse races. Upon the
formation of the corporation described in section 3769.21 of the
Revised Code to establish a harness horsemen's health and
retirement fund, twenty-five per cent of that portion of that
total sum of odd cents shall be paid at the close of each racing
day by the permit holder to such corporation to establish and
fund the health and retirement fund. Until such corporation is
formed, such twenty-five per cent shall be paid at the close of
each racing day by the permit holder to the tax commissioner or
the tax commissioner's agent in the county seat of the
county in which the permit
holder operates race meetings. The remaining thirty-five per
cent of that portion of that total sum of odd cents shall be
retained by the permit holder. (H) In addition, each permit holder authorized to conduct
thoroughbred racing shall be allowed to retain the odd cents of
all redistribution to be made on all mutuel contributions
exceeding a sum equal to the next lowest multiple of ten.
Twenty
per cent of that portion of that total sum of such odd cents
shall be used by the permit holder for increased purse money for
horse races. Upon the formation of the corporation described in
section 3769.21 of the Revised Code to establish a thoroughbred
horsemen's health and retirement fund, forty-five
per cent of
that portion of that total sum of odd cents shall be paid at the
close of each racing day by the permit holder to such corporation
to establish and fund the health and retirement fund. Until such
corporation is formed, such forty-five per cent
shall be paid by
the permit holder to the tax commissioner or the tax
commissioner's agent in the
county seat of the county in which the permit holder operates
race meetings, at the close of each racing day. The remaining
thirty-five per cent of that portion of that total sum of odd
cents shall be retained by the permit holder. (I) In addition, each permit holder authorized to conduct
quarter horse racing shall be allowed to retain the odd cents of
all redistribution to be made on all mutuel contributions
exceeding a sum equal to the next lowest multiple of ten, subject
to a tax of twenty-five per cent on that portion of the total sum
of such odd cents which that is in excess of two thousand
dollars
during a calendar year, which tax shall be paid at the close of
each racing day by the permit holder to the tax commissioner or
the tax commissioner's agent in the county seat of the
county within which the
permit holder operates race meetings. Forty per cent of that
portion of that total sum of such odd cents shall be used by the
permit holder for increased purse money for horse races. The
remaining thirty-five per cent of that portion of that total sum
of odd cents shall be retained by the permit holder. (J) To encourage the improvement of racing facilities for
the benefit of the public, breeders, and horse owners, and to
increase the revenue to the state from the increase in
pari-mutuel wagering resulting from such improvements, the taxes
paid by a permit holder to the state as provided for in this
chapter shall be reduced by three-fourths of one per cent of
the
total amount wagered for those permit holders who make capital
improvements to existing race tracks or construct new race
tracks. The percentage of the reduction that may be taken each racing day
shall equal seventy-five per cent of the tax levied under divisions
(B) and (C) of this section and section 3769.087, and
division (F)(2) of section 3769.26 of the Revised Code, as applicable, divided
by
the calculated amount each fund should receive under divisions (B)
and (C) of this section and section 3769.087, and division
(F)(2) of section 3769.26 of the Revised Code
and the reduction provided for
in this division. If the resulting percentage is less than one, that
percentage shall be multiplied by the amount of the reduction provided for in
this division. Otherwise, the permit holder shall receive the full reduction
provided for in this division. The amount of the allowable reduction not
received shall be carried forward and applied against future tax liability.
After any reductions expire, any reduction carried forward shall be treated as
a reduction as
provided for in this division. If more than one permit holder is
authorized to conduct
racing at the facility which that is being built or improved,
the cost
of the capital improvement shall be allocated between or among
all the permit holders in the ratio that the permit holders'
number of racing days bears to the total number of racing days
conducted at the facility. Such reduction shall start from the
day racing is first conducted following the date actual
construction of the new race track or each capital improvement is
completed and the construction cost has been certified by the
racing commission, unless otherwise provided in this section.
Such reduction shall continue for a period of twenty-five years
for new race tracks and for fifteen years for new capital
improvements if the construction of the improvement or new race
track commenced prior to March 29, 1988, and for a period of ten years for new
race tracks or new capital improvements if the construction of the improvement
or new race track commenced on or after March 29, 1988, or until the total tax
reduction reaches seventy per cent of the cost of the new race track or new
capital improvement, as allocated to each permit holder,
whichever occurs first. The tax reduction granted for any
application approved by the racing commission after March 29, 1988, shall not
commence nor
shall the ten-year period begin to run until all prior tax
reductions with respect to the same race track have ended. The
total tax reduction because of capital improvements shall not
during any one year exceed for all permit holders using any one
track three-fourths of one per cent of the total amount wagered,
regardless of the number of capital improvements made. Several
improvements to a race track may be consolidated in an
application if the commission approved the application prior to
March 29, 1988. No permit
holder may receive a tax reduction for a capital improvement
approved by the racing commission on or after March 29, 1988, at a race track
until all tax
reductions have ended for all prior capital improvements approved
by the racing commission under this section or section 3769.20 of
the Revised Code at that race track. If there are two or more
permit holders operating meetings at the same track, they may
consolidate their applications. The racing commission shall
notify the tax commissioner when the diminution of tax begins and
when it ends. Each fiscal year the commission shall submit a
report to the tax commissioner, the office of budget and
management, and the legislative budget office of the legislative
service commission. The report shall identify each capital
improvement project undertaken under this division and in
progress at each race track, indicate the total cost of each such
project, state the tax reduction that resulted from each such
project during the immediately preceding fiscal year, estimate
the tax reduction that will result from each such project during
the current fiscal year, state the total tax reduction that
resulted from all such projects at all race tracks during the
immediately preceding fiscal year, and estimate the total tax
reduction that will result from all such projects at all race
tracks during the current fiscal year. In order to qualify for the reduction in tax, a permit
holder shall apply to the racing commission in such form as the
commission may require and shall provide full details of the new
racing track or capital improvement, including a schedule for its
construction and completion, and set forth the costs and expenses
incurred in connection therewith. The commission shall not
approve an application unless the permit holder shows that a
contract for the new race track or capital improvement has been
let under an unrestricted competitive bidding procedure, unless
the contract is exempted by the controlling board because of its
unusual nature. In determining whether to approve an
application, the commission shall consider whether the new track
or capital improvement will promote the safety, convenience, and
comfort of the racing public and horse owners and generally tend
towards the improvement of racing in this state. If a new track or capital improvement is approved by the
commission and construction has started, the tax adjustment may
be authorized by the commission upon presentation of copies of
paid bills in excess of one hundred thousand dollars or ten per
cent of the approved cost, whichever is greater. After the
initial authorization, the permit holder shall present copies of
paid bills. If the permit holder is in substantial compliance
with the schedule for construction and completion of the track or
capital improvement, the commission may authorize the
continuation of the tax adjustment upon the presentation of such
additional paid bills. The total amount of the tax adjustment
authorized shall not exceed seventy per cent of the approved cost
of the new track or capital improvement. The commission may
terminate any tax adjustment immediately if a permit holder fails
to complete the track or capital improvement, or to substantially
comply with the schedule for construction and completion of the
track or capital improvement. If a permit holder fails to
complete a new track or capital improvement, the commission shall
order the permit holder to repay to the state the total amount of
tax reduced. The normal tax paid by the permit holder shall be
increased by three-fourths of one per cent of the total amount
wagered until the total amount of the additional tax collected
equals the total amount of tax reduced. As used in this section, "capital improvement" means an
addition, replacement, or remodeling of a structural unit of a
race track facility costing at least one hundred thousand
dollars, including, but not limited to, the construction of barns
used exclusively for such race track facility, backstretch
facilities for horsemen, paddock facilities, new pari-mutuel and
totalizator equipment and appurtenances thereto purchased by the
track, new access roads, new parking areas, the complete
reconstruction, reshaping, and leveling of the race track and
appurtenances, the installation of permanent new heating or air
conditioning, and installations of a permanent nature forming a
part of the track structure. "Capital improvement" does not
include the cost of replacement of equipment that is not
permanently installed, ordinary repairs, painting, and
maintenance required to keep a race track facility in ordinary
operating condition. "New race track" or "new racing track"
includes the reconstruction of a race track damaged by fire or
other cause which that has been declared by the racing
commission, as
a result of the damage, to be an inadequate facility for the safe
operation of horse racing. The commission shall not approve an application for a tax
reduction under this section if it has reasonable cause to
believe that the actions or negligence of the permit holder
substantially contributed to the damage suffered by the track due
to fire or other cause. The commission shall obtain any data or
information available from a fire marshal, law enforcement
official, or insurance company concerning any fire or other
damage suffered by a track, prior to approving an application for
a tax reduction. The cost and expenses to which a tax reduction applies
shall be determined by generally accepted accounting principles
and verified by an audit of the permit holder's records upon
completion of the project by the commission, or by an independent
certified public accountant selected by the permit holder and
approved by the commission. The tax reductions for capital improvements and new tracks provided for in
this division apply only to tax reductions approved by the state racing
commission prior to the effective date of this amendment. (K) No other license or excise tax or fee, except as
provided in sections 3769.01 to 3769.14 of the Revised Code,
shall be assessed or collected from such licensee by any county,
township, district, municipal corporation, or other body having
power to assess or collect a tax or fee. That portion of the tax
paid under this section by permit holders for racing conducted at
and during the course of an agricultural exposition or
fair, and that portion of the tax that would have been paid by
eligible permit holders into the PASSPORT fund as a result of
racing conducted at and during the course of an agricultural exposition or
fair, shall be deposited
into the state treasury to the credit of the horse
racing tax fund, which is hereby created for the use of the
agricultural societies of the several counties in which the taxes
originate. The state racing commission shall determine eligible permit
holders for purposes of the preceding sentence, taking into account the breed
of horse, the racing dates, the geographic proximity to the fair, and the best
interests of Ohio racing. On the first day of any month on
which there
is money in the fund, the director of budget and management shall provide
for payment to the treasurer of each agricultural society the
amount of the taxes collected under this section upon racing
conducted at and during the course of any exposition or fair
conducted by such society. (L) From the tax paid under this section by harness track
permit holders, the tax commissioner shall pay into the Ohio
thoroughbred race fund a sum equal to a percentage of the amount
wagered upon which such tax is paid. The percentage shall be
determined by the tax commissioner and shall be rounded to the
nearest one-hundredth. The percentage shall be such that, when
multiplied by the amount wagered upon which tax was paid by the
harness track permit holders in the most recent year for which
final figures are available, it results in a sum that
substantially equals the same amount of tax paid by the tax
commissioner during that year into the Ohio fairs fund from taxes
paid by thoroughbred permit holders. This division does not apply to county
and independent fairs and agricultural societies. (M) Twenty-five per cent of the taxes levied on
thoroughbred-racing permit
holders, harness-racing permit holders, and quarter horse racing permit
holders under this section, section 3769.087, and division (F)(2) of
section 3769.26 of the Revised
Code shall be paid to the PASSPORT fund. The tax
commissioner shall pay any money remaining after payment to the
PASSPORT fund and the reductions provided for in division
(J) of this section and in section 3769.20 of the Revised Code
into the
Ohio fairs
fund, Ohio thoroughbred race fund, Ohio standardbred
development fund, Ohio quarter horse fund, and state racing
commission operating fund as prescribed in this section and section
3769.087 of the Revised Code; except that the state racing
commission operating fund shall not receive more than two million five hundred
thousand dollars in any calendar year. The tax
commissioner shall thereafter use and apply
the balance of the money paid as a tax by any permit holder to cover any
shortage in the accounts of such funds resulting from an insufficient payment
as a tax by any other permit holder. The moneys received by the tax
commissioner shall be deposited weekly and paid by the tax commissioner into
the funds
to cover the total aggregate amount due from all permit holders to the funds,
as calculated under this section and section 3769.087 of the Revised
Code, as applicable. If, after payment to the PASSPORT
fund, sufficient funds are not available from the tax deposited by
the tax commissioner to pay the required amount into the Ohio fairs
fund, Ohio standardbred development fund, Ohio thoroughbred
race fund, Ohio quarter horse fund, and the state racing commission
operating fund, the tax commissioner shall
prorate on a proportional basis the amount paid to each of the funds. Any
shortage to the funds as a result of a proration shall be applied against
future deposits for the same calendar year when funds are available. After
this application, the tax
commissioner shall pay any remaining money paid as a tax by all permit holders
into the
PASSPORT fund. If the Ohio fairs fund does not receive
two million five hundred thousand dollars in calendar year 1997 or
1998, the tax commissioner shall pay into the Ohio fairs fund, on
a prorated basis, money that would have been paid into the Ohio
thoroughbred race fund,
Ohio standardbred development fund, Ohio quarter horse
development fund, and state racing commission operating fund and the
portion that was retained by the tracks the previous calendar year as a
reduction provided for in division (J) of this section and section
3769.20 of the
Revised Code until the
previous year's deficiency is met. Each track that has an existing
reduction shall increase its reduction credit balance by the amount determined
by the tax commissioner that is needed to meet its prorated portion of the
Ohio fairs fund deficiency. The credit balance increase shall be
paid to the tax commissioner as a tax. This division does not apply to
permit
holders
conducting racing at the course
of an agricultural exposition or fair as described in division (K) of
this section. Sec. 5705.19. This section does not apply to school
districts or county school financing districts. The taxing authority of any subdivision at any time and in
any year, by vote of two-thirds of all the members of the taxing
authority, may declare by resolution and certify the resolution
to the board of elections not less than seventy-five days before
the election upon which it will be voted that the amount of taxes
that may be raised within the ten-mill limitation will be
insufficient to provide for the necessary requirements of the
subdivision and that it is necessary to levy a tax in excess of
that limitation for any of the following purposes: (A) For current expenses of the subdivision, except that
the total levy for current expenses of a detention home district
or district organized under section 2151.65 of the Revised Code
shall not exceed two mills and that the total levy for current
expenses of a combined district organized under sections 2151.34
and 2151.65 of the Revised Code shall not exceed four mills; (B) For the payment of debt charges on certain described
bonds, notes, or certificates of indebtedness of the subdivision
issued subsequent to January 1, 1925; (C) For the debt charges on all bonds, notes, and
certificates of indebtedness issued and authorized to be issued
prior to January 1, 1925; (D) For a public library of, or supported by, the
subdivision under whatever law organized or authorized to be
supported; (E) For a municipal university, not to exceed two mills
over the limitation of one mill prescribed in section 3349.13 of
the Revised Code; (F) For the construction or acquisition of any specific
permanent improvement or class of improvements that the taxing
authority of the subdivision may include in a single bond issue; (G) For the general construction, reconstruction,
resurfacing, and repair of streets, roads, and bridges in
municipal corporations, counties, or townships; (H) For recreational purposes; (I) For the purpose of providing and maintaining fire
apparatus, appliances, buildings, or sites therefor, or sources
of water supply and materials therefor, or the establishment and
maintenance of lines of fire alarm telegraph, or the payment of
permanent, part-time, or volunteer fire fighters FIREFIGHTERS or
fire-fighting
companies to operate the same, including the payment of the
firemen FIREFIGHTERS employer's contribution required under section
742.34 of
the Revised Code, or to purchase ambulance equipment, or to
provide ambulance, paramedic, or other emergency medical services
operated by a fire department or fire-fighting company; (J) For the purpose of providing and maintaining motor
vehicles, communications, and other equipment used directly in
the operation of a police department, or the payment of salaries
of permanent police personnel, including the payment of the
policemen police employer's contribution required under section
742.33
of the Revised Code, or the payment of the costs incurred by
townships as a result of contracts made with other political
subdivisions in order to obtain police protection, or to provide
ambulance or emergency medical services operated by a police
department; (K) For the maintenance and operation of a county home; (L) For community mental retardation and developmental
disabilities programs and services pursuant to Chapter 5126. of
the Revised Code, except that the procedure for such levies shall
be as provided in section 5705.222 of the Revised Code; (M) For regional planning; (N) For a county's share of the cost of maintaining and
operating schools, district detention homes, forestry camps, or
other facilities, or any combination thereof established under
section 2151.34 or 2151.65 of the Revised Code or both of those
sections; (O) For providing for flood defense, providing and
maintaining a flood wall or pumps, and other purposes to prevent
floods; (P) For maintaining and operating sewage disposal plants
and facilities; (Q) For the purpose of purchasing, acquiring,
constructing, enlarging, improving, equipping, repairing,
maintaining, or operating, or any combination of the foregoing, a
county transit system pursuant to sections 306.01 to 306.13 of
the Revised Code, or to make any payment to a board of county commissioners
operating a transit system or a county transit
board pursuant to section 306.06 of the Revised Code; (R) For the subdivision's share of the cost of acquiring
or constructing any schools, forestry camps, detention homes, or
other facilities, or any combination thereof under section
2151.34 or 2151.65 of the Revised Code or both of those sections; (S) For the prevention, control, and abatement of air
pollution; (T) For maintaining and operating cemeteries; (U) For providing ambulance service, emergency medical
service, or both; (V) For providing for the collection and disposal of
garbage or refuse; (W) For the payment of the policemen police employer's
contribution or the firemen firefighters employer's contribution
required
under sections 742.33 and 742.34 of the Revised Code; (X) For the construction and maintenance of a drainage
improvement pursuant to section 6131.52 of the Revised Code; (Y) For providing or maintaining senior citizens services
or facilities as authorized by section 307.694, 307.85, 505.70,
505.706, or division (EE) of section 717.01 of the Revised Code; (Z) For the provision and maintenance of zoological park
services and facilities as authorized under section 307.76 of the
Revised Code; (AA) For the maintenance and operation of a free public
museum of art, science, or history; (BB) For the establishment and operation of a 9-1-1
system, as defined in section 4931.40 of the Revised Code; (CC) For the purpose of acquiring, rehabilitating, or
developing rail property or rail service. As used in this
division, "rail property" and "rail service" have the same
meanings as in section 4981.01 of the Revised Code. This
division applies only to a county, township, or municipal
corporation. (DD) For the purpose of acquiring property for,
constructing, operating, and maintaining community centers as
provided for in section 755.16 of the Revised Code; (EE) For the creation and operation of an office or joint
office of economic development, for any economic development
purpose of the office, and to otherwise provide for the
establishment and operation of a program of economic development
pursuant to sections 307.07 and 307.64 of the Revised Code; (FF) For the purpose of acquiring, establishing,
constructing, improving, equipping, maintaining, or operating, or
any combination of the foregoing, a township airport, landing
field, or other air navigation facility pursuant to section
505.15 of the Revised Code; (GG) For the payment of costs incurred by a township as a
result of a contract made with a county pursuant to section
505.263 of the Revised Code in order to pay all or any part of
the cost of constructing, maintaining, repairing, or operating a
water supply improvement; (HH) For a board of township trustees to acquire, other
than by appropriation, an ownership interest in land, water, or
wetlands, or to restore or maintain land, water, or wetlands in
which the board has such an interest, not for purposes of
recreation, but for the purposes of protecting and preserving the
natural, scenic, open, or wooded condition of the land, water, or
wetlands against modification or encroachment resulting from
occupation, development, or other use; (II) For the support by a county of a crime victim
assistance program that is provided and maintained by a county
agency or a private, nonprofit corporation or association under
section 307.62 of the Revised Code; (JJ) For any or all of the purposes set forth in division
(I) or (J) of this section. This division applies only to a
township. (KK) For a countywide public safety communications system
under section 307.63 of the Revised Code. This division applies
only to counties. (LL) For the support by a county of criminal justice
services under section 307.45 of the Revised Code; (MM) For the purpose of maintaining and operating a jail
or other detention facility as defined in section 2921.01 of the
Revised Code; (NN) For purchasing, maintaining, or improving, or any
combination of the foregoing, real estate on which to hold agricultural fairs.
This division applies only to a county. The resolution shall be confined to the purpose or purposes
described in one division of this section, for which the revenue
derived therefrom shall be applied. The existence in any other
division of this section of authority to levy a tax for any part
or all of the same purpose or purposes does not preclude the use
of such revenues for any part of the purpose or purposes of the
division under which the resolution is adopted. The resolution shall specify the amount of the increase in
rate that it is necessary to levy, the purpose thereof, and the
number of years during which the increase in rate shall be in
effect, which may or may not include a levy upon the duplicate of
the current year. The number of years may be any number not
exceeding five, except as follows: (1) When the additional rate is for the payment of debt
charges, the increased rate shall be for the life of the
indebtedness. (2) When the additional rate is any of the following, the
increased rate shall be for a continuing period of time: (a) For the current expenses for a detention home
district, a district organized under section 2151.65 of the
Revised Code, or a combined district organized under sections
2151.34 and 2151.65 of the Revised Code; (b) For providing a county's share of the cost of
maintaining and operating schools, district detention homes,
forestry camps, or other facilities, or any combination thereof,
established under section 2151.34 or 2151.65 of the Revised Code
or under both of those sections. (3) When the additional rate is for any of the following,
the increased rate may be for a continuing period of time: (a) For the purposes set forth in division (I), (J), (U),
or (KK) of this section; (b) For the maintenance and operation of a joint
recreation district; (c) A levy imposed by a township for the purposes set
forth in division (G) of this section. (4) When the increase is for the purpose set forth in
division (D) or (CC) of this section, the tax levy may be for any
specified number of years or for a continuing period of time, as
set forth in the resolution. (5) When the additional rate is for the purpose described
in division (Z) of this section, the increased rate shall be for
any number of years not exceeding ten. A levy for the purposes set forth in division (I), (J), or
(U) of this section, and a levy imposed by a township for the
purposes set forth in division (G) of this section, may be
reduced pursuant to section 5705.261 or 5705.31 of the Revised
Code. A levy for the purposes set forth in division (I), (J), or
(U) of this section, and a levy imposed by a township for the
purposes set forth in division (G) of this section, may also be
terminated or permanently reduced by the taxing authority if it
adopts a resolution stating that the continuance of the levy is
unnecessary and the levy shall be terminated or that the millage
is excessive and the levy shall be decreased by a designated
amount. A resolution of a detention home district, a district
organized under section 2151.65 of the Revised Code, or a
combined district organized under both sections 2151.34 and
2151.65 of the Revised Code may include both current expenses and
other purposes, provided that the resolution shall apportion the
annual rate of levy between the current expenses and other
purpose or purposes. The apportionment need not be the same for
each year of the levy, but the respective portions of the rate
actually levied each year for the current expenses and the other
purpose or purposes shall be limited by the apportionment. Whenever a board of county commissioners, acting either as
the taxing authority of its county or as the taxing authority of
a sewer district or subdistrict created under Chapter 6117. of
the Revised Code, by resolution declares it necessary to levy a
tax in excess of the ten-mill limitation for the purpose of
constructing, improving, or extending sewage disposal plants or
sewage systems, the tax may be in effect for any number of years
not exceeding twenty, and the proceeds thereof, notwithstanding
the general provisions of this section, may be used to pay debt
charges on any obligations issued and outstanding on behalf of
the subdivision for the purposes enumerated in this paragraph,
provided that any such obligations have been specifically
described in the resolution. The resolution shall go into immediate effect upon its
passage, and no publication of the resolution is necessary other
than that provided for in the notice of election. When the electors of a subdivision have approved a tax levy
under this section, the taxing authority of the subdivision may
anticipate a fraction of the proceeds of the levy and issue
anticipation notes in accordance with section 5705.191 or
5705.193 of the Revised Code. SECTION 2 . That existing sections 1711.081, 1711.15, 1711.16, 1711.17,
3769.08, and
5705.19 of the
Revised Code are hereby repealed.
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