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(122nd General Assembly)(Amended Substitute House Bill Number 39)
AN ACT
To amend section 4505.06 of the Revised Code to authorize the clerks of the
courts of common pleas to accept additional methods of
payment for motor
vehicle title taxes and to establish procedures to ensure collection of the
funds.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1 . That section 4505.06 of the Revised Code be amended to read as
follows:
Sec. 4505.06. (A) Application for a certificate of title
shall be made upon a form prescribed by the registrar of motor
vehicles, and shall be sworn to before a notary public or other
officer empowered to administer oaths. The application shall be
filed with the clerk of the court of common pleas of the county
in which the applicant resides if the applicant is a resident of
this state or, if not a resident, in the county in which the
transaction is consummated. The application shall be accompanied
by the fee prescribed in section 4505.09 of the Revised Code; and
if a certificate of title previously has been issued for the
motor vehicle in this state, it shall be accompanied by that
certificate of title duly assigned, unless otherwise provided in
this chapter. If a certificate of title previously has not been
issued for the motor vehicle in this state, the application,
unless otherwise provided in this chapter, shall be accompanied
by a manufacturer's or importer's certificate or by a certificate of title, bill
of sale, or
other evidence of ownership required by the law of another state
from which the motor vehicle was brought into this state. If the
application refers to a motor vehicle last previously registered
in another state, the application also shall be accompanied by
the physical inspection certificate required by section 4505.061
of the Revised Code. If the application is made by two persons
regarding a motor vehicle in which they wish to establish joint
ownership with right of survivorship they may do so as provided
in section 2106.17 of the Revised Code. The clerk shall retain
the evidence of title presented by the applicant and on which the
certificate of title is issued. The clerk shall use reasonable
diligence in ascertaining whether or not the facts in the
application are true by checking the application and documents
accompanying it with the records of motor vehicles in the clerk's office;
if satisfied that the applicant is the owner of the motor vehicle
and that the application is in the proper form, the clerk, within
five business days after the application is filed, shall issue a
certificate of title over the clerk's signature and
sealed with the clerk's seal. For purposes of the transfer of a certificate
of title, if the clerk is satisfied that the secured party has duly discharged
a lien notation, but has not canceled the lien notation with the
clerk of the county of origin, the clerk may cancel the lien notation on
the automated title processing system and notify the clerk of the
county of origin. In the case of the sale of a motor vehicle by a dealer or a manufactured home
broker to a general buyer or user, the certificate of title shall be
obtained in the name of the buyer by the dealer or the manufactured home
broker upon application signed by the buyer, and shall be issued within
five business days after the application for title is filed with
the clerk. In all other cases, except as provided in division (D)(2)
of section 4505.11 of the Revised Code, such certificates shall
be obtained by the buyer. In all cases of transfer of
a motor vehicle, the application for certificate of title shall be
filed within thirty days after the assignment or delivery of the
motor vehicle. If an application for a certificate of title is
not filed within that period, the clerk shall collect a fee of
five dollars for the issuance of the certificate, except that no
such fee shall be required from a motor vehicle salvage dealer,
as defined in division (A) of section 4738.01 of the Revised
Code, who immediately surrenders the certificate of title for
cancellation. The fee shall be in addition to all other fees
established by this chapter, and shall be retained by the clerk. The
registrar shall provide, on the certificate of title form
prescribed by section 4505.07 of the Revised Code, language
necessary to give evidence of the date on which the assignment or
delivery of the motor vehicle was made. (B) The clerk, except as provided in this section, shall
refuse to accept for filing any application for a certificate of
title and shall refuse to issue a certificate of title unless the
dealer or manufactured home broker or the applicant, in cases in which the
certificate shall be obtained by the buyer, submits with the
application payment of the tax levied by or pursuant to Chapters
5739. and 5741. of the Revised Code by cash, certified check, draft, or
money order payable to the clerk,. The clerk also
may accept payment by a corporate check of a new motor vehicle dealer licensed
under Chapter 4517. of the Revised Code. Upon payment of the tax in
accordance with division (E) of this section, the clerk shall
issue a receipt prescribed by the registrar and agreed upon by the tax
commissioner showing payment of the tax or a receipt issued by the
commissioner showing the payment of the tax. When submitting payment of the
tax to the clerk, a dealer shall retain any discount to which the dealer is
entitled under section 5739.12 of the Revised Code. For receiving and disbursing such taxes paid to the clerk,
the clerk may retain a poundage fee of one and one one-hundredth per cent,
which shall be paid into the certificate of title
administration fund created by section 325.33 of the
Revised Code. In the case of casual sales of motor vehicles, as defined
in section 4517.01 of the Revised Code, the price
for the purpose of determining the tax shall be the purchase
price on the assigned certificate of title executed
by the seller and filed with the clerk by the
buyer on a form to be prescribed by the registrar, which shall
be prima-facie evidence of the amount for the determination of the tax. (C)(1) If the transferor indicates on the certificate of title
that the odometer reflects mileage in excess of the designed
mechanical limit of the odometer, the clerk shall enter the
phrase "exceeds mechanical limits" following the mileage
designation. If the transferor indicates on the certificate of
title that the odometer reading is not the actual mileage, the
clerk shall enter the phrase "nonactual: warning -
odometer discrepancy" following the mileage designation. The clerk shall use
reasonable care in transferring the information supplied
by the transferor, but is not liable for any errors or omissions
of the clerk or those of the clerk's deputies in the
performance of the clerk's duties created by this chapter. The registrar shall prescribe an affidavit in which the
transferor shall swear to the true selling price and, except as
provided in this division, the true odometer reading of the motor
vehicle. The registrar may prescribe an affidavit in which the
seller and buyer provide information pertaining to the odometer
reading of the motor vehicle in addition to that required by this
section, as such information may be required by the United States
secretary of transportation by rule prescribed under authority of
subchapter IV of the "Motor Vehicle Information and Cost Savings
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981. (2) Division (C)(1) of this
section does not require the giving of information
concerning the odometer and odometer reading of a motor vehicle
when ownership of a motor vehicle is being transferred as a
result of a bequest, under the laws of intestate succession, to a
surviving spouse pursuant to section 2106.17, 2106.18, or 4505.10
of the Revised Code, or in connection with the creation of a
security interest. (D) When the transfer to the applicant was made in some
other state or in interstate commerce, the clerk, except as
provided in this section, shall refuse to issue any certificate
of title unless the tax imposed by or pursuant to Chapter
5741. of the Revised Code has
been paid as evidenced by a receipt issued by the tax commissioner, or
unless the applicant submits with the application payment of
the tax by cash, certified check, draft, or money order payable
to. Upon payment of the tax in accordance with division
(E) of this section, the clerk, who shall issue a
receipt prescribed by the
registrar and agreed upon by the tax commissioner, showing
payment of the tax. For receiving and disbursing such taxes paid
to the clerk, the clerk may retain a poundage fee of one
per cent. When the vendor is not regularly engaged in the
business of selling
motor vehicles, the vendor shall not be required to purchase a vendor's
license or make reports concerning such sales. (E) The clerk shall accept any payment of a tax in cash, or by certified
check, draft, or money order payable to the clerk and submitted with an
application
for a certificate of title under division (B)
or (D) of this section. The clerk also may
accept payment of the tax by corporate, business, or personal check, credit
card, electronic transfer or wire transfer, debit card, or any other accepted
form of payment made payable to the clerk. The clerk may require bonds,
guarantees, or letters of credit to ensure the collection of corporate,
business, or personal
checks. Any service fee charged by a third party to a clerk for the use of
any form of payment may be paid by the clerk from the certificate of title
administration fund created in section 325.33 Of the Revised Code, or may be
assessed by the clerk upon the applicant as an additional fee. Upon
collection, the additional fees shall be paid by the clerk into that
certificate of title administration fund. The clerk shall make a good faith effort to collect any payment of taxes
due but not made because the payment was returned or dishonored, but the clerk
is not personally liable for the payment of uncollected taxes or uncollected
fees. The clerk
shall notify the tax commissioner of any such payment of taxes that is due but
not made and shall furnish such information to the commissioner as the
commissioner requires. The clerk shall deduct the amount of taxes due but not
paid from the clerk's periodic remittance of tax payments, in accordance with
procedures agreed upon by the tax commissioner. The commissioner may collect
taxes due by assessment in the manner provided in section 5739.13 Of the Revised Code. Any person who presents payment that is returned or dishonored for any
reason is liable to the clerk for payment of a penalty over and above the
amount of the taxes due. The clerk shall determine the amount of the penalty,
which shall be no greater than that amount necessary to compensate the clerk
for banking charges, legal fees, or other expenses incurred by the clerk in
collecting the returned or dishonored payment. The remedies and procedures
provided in this section are in addition to any other available civil or
criminal remedies. Subsequently collected penalties, poundage, and title
fees, less
any title fee due the state, from returned or dishonored payments collected by
the clerk shall be paid into the certificate of title administration fund.
Subsequently collected taxes, less poundage, shall be sent by the clerk to the
treasurer of state at the next scheduled periodic remittance of tax payments,
with such information as the commissioner may require. The clerk may abate
all or any part of any penalty assessed under this division. (F) In the following cases, the clerk shall accept for
filing such application and shall issue a certificate of title
without requiring payment or evidence of payment of the tax: (1) When the purchaser is this state or any of its
political subdivisions, a church, or an organization whose
purchases are exempted by section 5739.02 of the Revised Code; (2) When the transaction in this state is not a retail
sale as defined by section 5739.01 of the Revised Code; (3) When the purchase is outside this state or in
interstate commerce and the purpose of the purchaser is not to
use, store, or consume within the meaning of section 5741.01 of
the Revised Code; (4) When the purchaser is the federal government; (5) When the motor vehicle was purchased outside this
state for use outside this state; (6) When the motor vehicle is purchased by a nonresident
of this state for immediate removal from this state, and will be
permanently titled and registered in another state, as provided
by division (B)(23) of section 5739.02 of the Revised Code, and
upon presentation of a copy of the affidavit provided by that
section, and a copy of the exemption certificate provided by
section 5739.03 of the Revised Code. The clerk shall forward all payments of taxes, less
poundage fee, to the treasurer of state in a manner to be
prescribed by the tax commissioner and shall furnish such information
to the commissioner as the commissioner requires. (F)(G) An application, as prescribed by the registrar
and agreed to by the tax commissioner, shall be filled out and sworn
to by the buyer of a motor vehicle in a casual sale. The
application shall contain the following notice in bold lettering:
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You
are required by law to state the true selling price. A false statement is in
violation of section 2921.13 of
the Revised Code and is punishable by six months imprisonment or
a fine of up to one thousand dollars, or both. All transfers are
audited by the department of taxation. The seller and buyer must
provide any information requested by the department of taxation. The buyer
may be assessed any additional tax found to be due."
SECTION 2 . That existing section 4505.06 of the Revised Code is hereby
repealed.
SECTION 3 . Section 4505.06 of the Revised Code is presented in this act
as a composite of the section as amended by both
Am. Sub. H.B. 353 and Am. Sub. S.B. 182 of the 121st General Assembly, with
the new language of
neither of the acts shown in capital letters. This is in
recognition of the principle stated in division (B) of section
1.52 of the Revised Code that such amendments are to be
harmonized where not substantively irreconcilable and constitutes
a legislative finding that such is the resulting version in
effect prior to the effective date of this act.
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