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As Reported by the House Agriculture and Natural Resources Committee
122nd General Assembly
Regular Session
1997-1998 | Am. H. B. No. 217 |
REPRESENTATIVES DAMSCHRODER-TIBERI-SAWYER-CLANCY-MAIER-WACHTMANN-
HOOD-WESTON-ROMAN-SCHULER-NETZLEY-PADGETT-HAINES-TAYLOR-PRINGLE-
HOTTINGER-TERWILLEGER-HODGES-BUCHY-GARDNER-FOX-OPFER-VESPER-
GARCIA-SCHUCK-CATES-LUCAS-HARRIS-METZGER-HOUSEHOLDER-BATCHELDER-
GRENDELL
A BILL
To amend section 5728.08 of the Revised Code to require the
Highway Use Tax to be paid
annually, instead of quarterly, on farm
trucks that consume less than fifteen
thousand gallons of motor fuel annually, and to
allow the Highway Use Tax to
be paid either annually or quarterly, at the
option of the person liable for
payment of the tax, on trucks that
consume fifteen thousand gallons or more of
motor fuel annually.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5728.08 of the Revised Code be amended
to read as follows:
Sec. 5728.08. Except as provided in section 5728.03 of the
Revised Code AND EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, whoever
is liable for the payment of the tax levied
by section 5728.06 of the Revised Code, on or before the last day
of each January, April, July, and October, shall file with the
treasurer of state, on forms prescribed by the tax commissioner,
a highway use tax return and make payment of the full amount of
the tax due for the operation of each commercial car and
commercial tractor for the next preceding three calendar months.
IF THE COMMERCIAL CAR OR COMMERCIAL TRACTOR IS A FARM TRUCK AND THE AMOUNT
OF MOTOR FUEL USED TO OPERATE THE TRUCK DURING THE NEXT PRECEDING TWELVE
CALENDAR MONTHS WAS LESS THAN FIFTEEN THOUSAND GALLONS, THE
HIGHWAY USE TAX RETURN SHALL BE FILED AND THE FULL AMOUNT OF TAX DUE PAID ON
OR BEFORE THE LAST DAY OF EACH
JANUARY FOR THE NEXT PRECEDING TWELVE CALENDAR MONTHS. IF THE
COMMERCIAL CAR OR COMMERCIAL TRACTOR IS A FARM TRUCK AND THE AMOUNT OF MOTOR
FUEL USED TO OPERATE THE TRUCK DURING THE NEXT PRECEDING TWELVE CALENDAR
MONTHS WAS FIFTEEN THOUSAND GALLONS OR MORE, THE HIGHWAY USE TAX RETURN SHALL
BE FILED AND THE FULL AMOUNT OF THE TAX DUE PAID EITHER ON OR BEFORE THE LAST
DAY OF EACH JANUARY FOR THE NEXT PRECEDING TWELVE CALENDAR MONTHS OR
ON OR BEFORE THE LAST DAY OF EACH JANUARY, APRIL,
JULY, AND OCTOBER FOR THE NEXT PRECEDING THREE CALENDAR
MONTHS, AT THE OPTION OF THE PERSON LIABLE FOR PAYMENT OF THE TAX.
Immediately upon the receipt of a highway use tax return,
the treasurer of state shall mark on the return the date it was
received by him THE TREASURER OF STATE and the amount of tax
payment accompanying the
return and shall transmit the return to the tax commissioner.
The treasurer of state shall place to the credit of the tax
refund fund created by section 5703.052 of the Revised Code, out
of receipts from the taxes levied by section 5728.06 of the
Revised Code, amounts equal to the refund certified by the tax
commissioner pursuant to section 5728.061 of the Revised Code.
Receipts from the tax shall be used by the tax commissioner to
defray expenses incurred by the department of taxation in
administering sections 5728.01 to 5728.14 of the Revised Code.
All moneys received in the state treasury from taxes levied
by section 5728.06 of the Revised Code and fees assessed under
sections 5728.02 and 5728.03 of the Revised Code which are not
required to be placed to the credit of the tax refund fund as
provided by this section shall, during each calendar year, be
credited to the highway improvement bond retirement fund created
by section 5528.12 of the Revised Code until the commissioners of
the sinking fund certify to the treasurer of state, as required
by section 5528.17 of the Revised Code, that there are sufficient
moneys to the credit of the highway improvement bond retirement
fund to meet in full all payments of interest, principal, and
charges for the retirement of bonds and other obligations issued
pursuant to Section 2g of Article VIII, Ohio Constitution, and
sections 5528.10 and 5528.11 of the Revised Code due and payable
during the current calendar year and during the next succeeding
calendar year. From the date of the receipt of the certification
required by section 5528.17 of the Revised Code by the treasurer
of state until the thirty-first day of December of the calendar
year in which the certification is made, all moneys received in
the state treasury from taxes levied under section 5728.06 of the
Revised Code and fees assessed under sections 5728.02 and 5728.03
of the Revised Code which are not required to be placed to the
credit of the tax refund fund as provided by this section shall
be credited to the highway obligations bond retirement fund
created by section 5528.32 of the Revised Code until the
commissioners of the sinking fund certify to the treasurer of
state, as required by section 5528.38 of the Revised Code, that
there are sufficient moneys to the credit of the highway
obligations bond retirement fund to meet in full all payments of
interest, principal, and charges for the retirement of bonds and
other obligations issued pursuant to Section 2i of Article VIII,
Ohio Constitution, and sections 5528.30 and 5528.31 of the
Revised Code due and payable during the current calendar year and
during the next succeeding calendar year. From the date of the
receipt of the certification required by section 5528.38 of the
Revised Code by the treasurer of state until the thirty-first day
of December of the calendar year in which the certification is
made, all moneys received in the state treasury from taxes levied
under section 5728.06 of the Revised Code and fees assessed under
sections 5728.02 and 5728.03 of the Revised Code which are not
required to be placed to the credit of the tax refund fund as
provided by this section shall be credited to the highway
operating fund created by section 5735.291 of the Revised Code,
except as provided by the next succeeding paragraph of this
section.
From the date of the receipt by the treasurer of state of
certifications from the commissioners of the sinking fund, as
required by sections 5528.18 and 5528.39 of the Revised Code,
certifying that the moneys to the credit of the highway
improvement bond retirement fund are sufficient to meet in full
all payments of interest, principal, and charges for the
retirement of all bonds and other obligations which may be issued
pursuant to Section 2g of Article VIII, Ohio Constitution, and
sections 5528.10 and 5528.11 of the Revised Code, and to the
credit of the highway obligations bond retirement fund are
sufficient to meet in full all payments of interest, principal,
and charges for the retirement of all obligations issued pursuant
to Section 2i of Article VIII, Ohio Constitution, and sections
5528.30 and 5528.31 of the Revised Code, all moneys received in
the state treasury from the taxes levied under section 5728.06
and fees assessed under sections 5728.02 and 5728.03 of the
Revised Code, which are not required to be placed to the credit
of the tax refund fund as provided by this section, shall be
deposited to the credit of the highway operating fund.
AS USED IN THIS SECTION, "FARM TRUCK" MEANS ANY COMMERCIAL CAR
OR COMMERCIAL TRACTOR THAT IS REGISTERED AS A FARM TRUCK UNDER
CHAPTER 4503. OF THE REVISED CODE.
Section 2. That existing section 5728.08 of the Revised Code is
hereby repealed.
Section 3. Sections 1 and 2 of this act shall take effect on
February 1, 1998.
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