130th Ohio General Assembly
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As Introduced

123rd General Assembly
Regular Session
1999-2000
S. B. No. 200

SENATOR ARMBRUSTER


A BILL
To amend sections 4301.639, 5733.98, and 5747.98 and to enact sections 2927.021, 2927.022, 4301.61, 4301.611, 5733.50, and 5747.38 of the Revised Code to grant liquor permit holders and sellers of tobacco products, and their agents and employees, an affirmative defense against a charge of selling cigarettes, other tobacco products, beer, intoxicating liquor, or low-alcohol beverages to an underage person if a transaction scan of the purchaser's driver's or commercial driver's license or Ohio identification card indicates it is valid; to restrict the use of the information obtained through a transaction scan; to require the Registrar of Motor Vehicles to adopt rules relating to the use of transaction scan devices; and to grant a credit against the corporate franchise or personal income tax for the purchase or lease of a transaction scan device.

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


Section 1. That sections 4301.639, 5733.98, and 5747.98 be amended and sections 2927.021, 2927.022, 4301.61, 4301.611, 5733.50, and 5747.38 of the Revised Code be enacted to read as follows:

Sec. 2927.021. (A) AS USED IN THIS SECTION AND SECTION 2927.022 OF THE REVISED CODE:

(1) "CARD HOLDER" MEANS ANY PERSON WHO PRESENTS A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD TO A SELLER OR AN AGENT OR EMPLOYEE OF A SELLER AS A CONDITION FOR PURCHASING, RECEIVING A GIFT OF, OR OTHERWISE BEING DISTRIBUTED CIGARETTES OR OTHER TOBACCO PRODUCTS FROM THE SELLER, AGENT, OR EMPLOYEE.

(2) "IDENTIFICATION CARD" MEANS AN IDENTIFICATION CARD ISSUED UNDER SECTIONS 4507.50 TO 4507.52 OF THE REVISED CODE.

(3) "SELLER" MEANS A SELLER OF CIGARETTES OR OTHER TOBACCO PRODUCTS AND INCLUDES ANY PERSON WHOSE GIFT OF OR OTHER DISTRIBUTION OF CIGARETTES OR OTHER TOBACCO PRODUCTS IS SUBJECT TO THE PROHIBITIONS OF SECTION 2927.02 of the Revised Code.

(4) "TRANSACTION SCAN" MEANS THE PROCESS BY WHICH A SELLER OR AN AGENT OR EMPLOYEE OF A SELLER CHECKS, BY MEANS OF A TRANSACTION SCAN DEVICE, THE VALIDITY OF A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR OF AN IDENTIFICATION CARD THAT IS PRESENTED AS A CONDITION FOR PURCHASING, RECEIVING A GIFT OF, OR OTHERWISE BEING DISTRIBUTED CIGARETTES OR OTHER TOBACCO PRODUCTS.

(5) "TRANSACTION SCAN DEVICE" MEANS ANY COMMERCIAL DEVICE OR COMBINATION OF DEVICES USED AT A POINT OF SALE OR ENTRY THAT IS CAPABLE OF DECIPHERING IN AN ELECTRONICALLY READABLE FORMAT THE INFORMATION ENCODED ON THE MAGNETIC STRIP OR BAR CODE OF A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD.

(B)(1)(a) A SELLER OR AN AGENT OR EMPLOYEE OF A SELLER MAY PERFORM A TRANSACTION SCAN BY MEANS OF A TRANSACTION SCAN DEVICE TO CHECK THE VALIDITY OF A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD PRESENTED BY A CARD HOLDER AS A CONDITION FOR SELLING, GIVING AWAY, OR OTHERWISE DISTRIBUTING CIGARETTES OR OTHER TOBACCO PRODUCTS TO THE CARD HOLDER.

(b) IF THE INFORMATION DECIPHERED BY THE TRANSACTION SCAN PERFORMED UNDER DIVISION (B)(1)(a) OF THIS SECTION FAILS TO MATCH THE INFORMATION PRINTED ON THE DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD PRESENTED BY THE CARD HOLDER, OR IF THE TRANSACTION SCAN INDICATES THAT THE INFORMATION SO PRINTED IS FALSE OR FRAUDULENT, NEITHER THE SELLER NOR ANY AGENT OR EMPLOYEE OF THE SELLER SHALL SELL, GIVE AWAY, OR OTHERWISE DISTRIBUTE ANY CIGARETTES OR OTHER TOBACCO PRODUCTS TO THE CARD HOLDER.

(2) DIVISION (B)(1)(a) OF THIS SECTION DOES NOT PRECLUDE A SELLER OR AN AGENT OR EMPLOYEE OF A SELLER FROM USING A SCANNING DEVICE TO CHECK THE VALIDITY OF A DOCUMENT OTHER THAN A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD, IF THE DOCUMENT INCLUDES A BAR CODE OR MAGNETIC STRIP THAT MAY BE SCANNED BY THE SCANNING DEVICE, AS A CONDITION FOR SELLING, GIVING AWAY, OR OTHERWISE DISTRIBUTING CIGARETTES OR OTHER TOBACCO PRODUCTS TO THE PERSON PRESENTING THE DOCUMENT.

(C) THE RULES THAT THE REGISTRAR OF MOTOR VEHICLES ADOPTS UNDER DIVISION (C) OF SECTION 4301.61 OF THE REVISED CODE APPLY TO THE USE OF TRANSACTION SCAN DEVICES FOR PURPOSES OF THIS SECTION AND SECTION 2927.022 OF THE REVISED CODE.

(D)(1) NO SELLER OR AGENT OR EMPLOYEE OF A SELLER SHALL ELECTRONICALLY OR MECHANICALLY RECORD OR MAINTAIN ANY INFORMATION DERIVED FROM A TRANSACTION SCAN EXCEPT THE FOLLOWING:

(a) THE NAME AND DATE OF BIRTH OF THE PERSON LISTED ON THE DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD PRESENTED BY A CARD HOLDER;

(b) THE EXPIRATION DATE AND IDENTIFICATION NUMBER OF THE DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD PRESENTED BY A CARD HOLDER.

(2) NO SELLER OR AGENT OR EMPLOYEE OF A SELLER SHALL USE THE INFORMATION THAT IS DERIVED FROM A TRANSACTION SCAN OR THAT IS PERMITTED TO BE RECORDED AND MAINTAINED UNDER DIVISION (D)(1) OF THIS SECTION EXCEPT FOR PURPOSES OF SECTION 2927.022 OF THE REVISED CODE.

(3) NO SELLER OR AGENT OR EMPLOYEE OF A SELLER SHALL USE A TRANSACTION SCAN DEVICE FOR A PURPOSE OTHER THAN THE PURPOSE SPECIFIED IN DIVISION (B)(1)(a) OF THIS SECTION.

(4) EXCEPT AS OTHERWISE PROVIDED IN DIVISION (D)(4) OF THIS SECTION, NO SELLER OR AGENT OR EMPLOYEE OF A SELLER SHALL SELL OR OTHERWISE DISSEMINATE THE INFORMATION DERIVED FROM A TRANSACTION SCAN TO ANY THIRD PARTY, INCLUDING, BUT NOT LIMITED TO, SELLING OR OTHERWISE DISSEMINATING THAT INFORMATION FOR ANY MARKETING, ADVERTISING, OR PROMOTIONAL ACTIVITIES. A SELLER OR AGENT OR EMPLOYEE OF A SELLER MAY RELEASE THAT INFORMATION PURSUANT TO A COURT ORDER OR AS SPECIFICALLY AUTHORIZED BY SECTION 2927.022 OR ANOTHER SECTION of the Revised Code.

(E) WHOEVER VIOLATES DIVISION (B)(1)(b) OR (D) OF THIS SECTION IS GUILTY OF ENGAGING IN ILLEGAL TOBACCO-RELATED TRANSACTION SCAN ACTIVITY, AND THE COURT MAY IMPOSE UPON THE OFFENDER A CIVIL PENALTY OF UP TO ONE THOUSAND DOLLARS FOR EACH VIOLATION. THE CLERK OF THE COURT SHALL PAY EACH COLLECTED CIVIL PENALTY TO THE COUNTY TREASURER FOR DEPOSIT INTO THE COUNTY TREASURY.

Sec. 2927.022. (A) A SELLER OR AN AGENT OR EMPLOYEE OF A SELLER MAY NOT BE FOUND GUILTY OF A CHARGE OF A VIOLATION OF SECTION 2927.02 OF THE REVISED CODE IN WHICH THE AGE OF THE PURCHASER OR OTHER RECIPIENT OF CIGARETTES OR OTHER TOBACCO PRODUCTS IS AN ELEMENT OF THE ALLEGED VIOLATION, IF THE SELLER, AGENT, OR EMPLOYEE RAISES AND PROVES AS AN AFFIRMATIVE DEFENSE THAT ALL OF THE FOLLOWING OCCURRED:

(1) A CARD HOLDER ATTEMPTING TO MAKE A PURCHASE OF, RECEIVE A GIFT OF, OR OTHERWISE BE DISTRIBUTED CIGARETTES OR OTHER TOBACCO PRODUCTS PRESENTED A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD.

(2) A TRANSACTION SCAN OF THE DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD THAT THE CARD HOLDER PRESENTED INDICATED THAT THE LICENSE OR CARD WAS VALID.

(3) THE CIGARETTES OR OTHER TOBACCO PRODUCTS WERE SOLD, GIVEN AWAY, OR OTHERWISE DISTRIBUTED TO THE CARD HOLDER IN REASONABLE RELIANCE UPON THE IDENTIFICATION PRESENTED AND THE COMPLETED TRANSACTION SCAN.

(B) IN DETERMINING WHETHER A SELLER OR AN AGENT OR EMPLOYEE OF A SELLER HAS PROVEN THE AFFIRMATIVE DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION, THE TRIER OF FACT IN THE ACTION FOR THE ALLEGED VIOLATION OF SECTION 2927.02 of the Revised Code SHALL CONSIDER ANY WRITTEN POLICY THAT THE SELLER HAS ADOPTED AND IMPLEMENTED AND THAT IS INTENDED TO PREVENT VIOLATIONS OF SECTION 2927.02 OF THE REVISED CODE. FOR PURPOSES OF DIVISION (A)(3) OF THIS SECTION, THE TRIER OF FACT SHALL CONSIDER THAT REASONABLE RELIANCE UPON THE IDENTIFICATION PRESENTED AND THE COMPLETED TRANSACTION SCAN MAY REQUIRE A SELLER OR AN AGENT OR EMPLOYEE OF A SELLER TO EXERCISE REASONABLE DILIGENCE TO DETERMINE, AND THAT THE USE OF A TRANSACTION SCAN DEVICE DOES NOT EXCUSE A SELLER OR AN AGENT OR EMPLOYEE OF A SELLER FROM EXERCISING REASONABLE DILIGENCE TO DETERMINE, THE FOLLOWING:

(1) WHETHER A PERSON TO WHOM THE SELLER OR AGENT OR EMPLOYEE OF A SELLER SELLS, GIVES AWAY, OR OTHERWISE DISTRIBUTES CIGARETTES OR OTHER TOBACCO PRODUCTS IS EIGHTEEN YEARS OF AGE OR OLDER;

(2) WHETHER THE DESCRIPTION AND PICTURE APPEARING ON THE DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD PRESENTED BY A CARD HOLDER IS THAT OF THE CARD HOLDER.

(C) THE AFFIRMATIVE DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION DOES NOT APPLY IN ANY CIVIL ACTION OR IN ANY CRIMINAL ACTION OTHER THAN ONE INVOLVING AN ALLEGED VIOLATION OF SECTION 2927.02 of the Revised Code.

(D) IN ANY CRIMINAL ACTION IN WHICH THE AFFIRMATIVE DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION IS RAISED, THE REGISTRAR OF MOTOR VEHICLES OR A DEPUTY REGISTRAR WHO ISSUED AN IDENTIFICATION CARD UNDER SECTIONS 4507.50 TO 4507.52 OF THE REVISED CODE SHALL BE PERMITTED TO SUBMIT CERTIFIED COPIES OF THE RECORDS, IN THE REGISTRAR'S OR DEPUTY REGISTRAR'S POSSESSION, OF THAT ISSUANCE IN LIEU OF THE TESTIMONY OF THE PERSONNEL OF THE BUREAU OF MOTOR VEHICLES IN THE ACTION.

Sec. 4301.61. (A) AS USED IN THIS SECTION AND SECTION 4301.611 OF THE REVISED CODE:

(1) "CARD HOLDER" MEANS ANY PERSON WHO PRESENTS A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD TO A PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER FOR EITHER OF THE PURPOSES LISTED IN DIVISION (A)(4)(a) OR (b) OF THIS SECTION.

(2) "IDENTIFICATION CARD" MEANS AN IDENTIFICATION CARD ISSUED UNDER SECTIONS 4507.50 TO 4507.52 OF THE REVISED CODE.

(3) "PERMIT HOLDER" MEANS THE HOLDER OF A PERMIT ISSUED UNDER CHAPTER 4303. OF THE REVISED CODE.

(4) "TRANSACTION SCAN" MEANS THE PROCESS BY WHICH A PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER CHECKS, BY MEANS OF A TRANSACTION SCAN DEVICE, THE VALIDITY OF A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR OF AN IDENTIFICATION CARD THAT IS PRESENTED AS A CONDITION FOR DOING EITHER OF THE FOLLOWING:

(a) PURCHASING ANY BEER, INTOXICATING LIQUOR, OR LOW-ALCOHOL BEVERAGE;

(b) GAINING ADMISSION TO A PREMISES THAT HAS BEEN ISSUED A LIQUOR PERMIT AUTHORIZING THE SALE OF BEER OR INTOXICATING LIQUOR FOR CONSUMPTION ON THE PREMISES WHERE SOLD, AND WHERE ADMISSION IS RESTRICTED TO PERSONS TWENTY-ONE YEARS OF AGE OR OLDER.

(5) "TRANSACTION SCAN DEVICE" MEANS ANY COMMERCIAL DEVICE OR COMBINATION OF DEVICES USED AT A POINT OF SALE OR ENTRY THAT IS CAPABLE OF DECIPHERING IN AN ELECTRONICALLY READABLE FORMAT THE INFORMATION ENCODED ON THE MAGNETIC STRIP OR BAR CODE OF A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD.

(B)(1)(a) A PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER MAY PERFORM A TRANSACTION SCAN BY MEANS OF A TRANSACTION SCAN DEVICE TO CHECK THE VALIDITY OF A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD PRESENTED BY A CARD HOLDER FOR EITHER OF THE PURPOSES LISTED IN DIVISION (A)(4)(a) OR (b) OF THIS SECTION.

(b) IF THE INFORMATION DECIPHERED BY THE TRANSACTION SCAN PERFORMED UNDER DIVISION (B)(1)(a) OF THIS SECTION FAILS TO MATCH THE INFORMATION PRINTED ON THE DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD PRESENTED BY THE CARD HOLDER, OR IF THE TRANSACTION SCAN INDICATES THAT THE INFORMATION SO PRINTED IS FALSE OR FRAUDULENT, NEITHER THE PERMIT HOLDER NOR ANY AGENT OR EMPLOYEE OF THE PERMIT HOLDER SHALL SELL ANY BEER, INTOXICATING LIQUOR, OR LOW-ALCOHOL BEVERAGE TO THE CARD HOLDER.

(2) DIVISION (B)(1)(a) OF THIS SECTION DOES NOT PRECLUDE A PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER FROM USING A SCANNING DEVICE TO CHECK THE VALIDITY OF A DOCUMENT OTHER THAN A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD, IF THE DOCUMENT INCLUDES A BAR CODE OR MAGNETIC STRIP THAT MAY BE SCANNED BY THE SCANNING DEVICE, AS A CONDITION OF A SALE OF BEER, INTOXICATING LIQUOR, OR A LOW-ALCOHOL BEVERAGE OR OF GRANTING ADMISSION TO A PREMISES AS DESCRIBED IN DIVISION (A)(4) OF THIS SECTION.

(C) THE REGISTRAR OF MOTOR VEHICLES, WITH THE APPROVAL OF THE LIQUOR CONTROL COMMISSION, SHALL ADOPT, AND MAY AMEND OR RESCIND, RULES IN ACCORDANCE WITH CHAPTER 119. OF THE REVISED CODE THAT DO BOTH OF THE FOLLOWING:

(1) GOVERN THE RECORDING AND MAINTENANCE OF INFORMATION DESCRIBED IN DIVISIONS (D)(1)(a) AND (b) OF THIS SECTION AND DIVISIONS (D)(1)(a) AND (b) OF SECTION 2927.021 OF THE REVISED CODE;

(2) ENSURE QUALITY CONTROL IN THE USE OF TRANSACTION SCAN DEVICES UNDER THIS SECTION AND SECTIONS 2927.021, 2927.022, AND 4301.611 OF THE REVISED CODE.

(D)(1) NO PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT HOLDER SHALL ELECTRONICALLY OR MECHANICALLY RECORD OR MAINTAIN ANY INFORMATION DERIVED FROM A TRANSACTION SCAN EXCEPT THE FOLLOWING:

(a) THE NAME AND DATE OF BIRTH OF THE PERSON LISTED ON THE DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD PRESENTED BY A CARD HOLDER;

(b) THE EXPIRATION DATE AND IDENTIFICATION NUMBER OF THE DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD PRESENTED BY A CARD HOLDER.

(2) NO PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT HOLDER SHALL USE THE INFORMATION THAT IS DERIVED FROM A TRANSACTION SCAN OR THAT IS PERMITTED TO BE RECORDED AND MAINTAINED BY DIVISION (D)(1) OF THIS SECTION EXCEPT FOR PURPOSES OF SECTION 4301.611 OF THE REVISED CODE.

(3) NO PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT HOLDER SHALL USE A TRANSACTION SCAN DEVICE FOR A PURPOSE OTHER THAN A PURPOSE LISTED IN DIVISION (A)(4)(a) OR (b) OF THIS SECTION.

(4) EXCEPT AS OTHERWISE PROVIDED IN DIVISION (D)(4) OF THIS SECTION, NO PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT HOLDER SHALL SELL OR OTHERWISE DISSEMINATE THE INFORMATION DERIVED FROM A TRANSACTION SCAN TO ANY THIRD PARTY, INCLUDING, BUT NOT LIMITED TO, SELLING OR OTHERWISE DISSEMINATING THAT INFORMATION FOR ANY MARKETING, ADVERTISING, OR PROMOTIONAL ACTIVITIES. A PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT HOLDER MAY RELEASE THAT INFORMATION PURSUANT TO A COURT ORDER OR AS SPECIFICALLY AUTHORIZED BY SECTION 4301.611 OR ANOTHER SECTION of the Revised Code.

(E) WHOEVER VIOLATES DIVISION (B)(1)(b) OR (D) OF THIS SECTION IS GUILTY OF ILLEGAL LIQUOR-RELATED TRANSACTION SCAN ACTIVITY, AND THE COURT MAY IMPOSE UPON THE OFFENDER A CIVIL PENALTY OF UP TO ONE THOUSAND DOLLARS FOR EACH VIOLATION. THE CLERK OF THE COURT SHALL PAY EACH COLLECTED CIVIL PENALTY TO THE COUNTY TREASURER FOR DEPOSIT INTO THE COUNTY TREASURY.

Sec. 4301.611. (A) A PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER MAY NOT BE FOUND GUILTY OF A CHARGE OF A VIOLATION OF THIS CHAPTER OR ANY RULE OF THE LIQUOR CONTROL COMMISSION IN WHICH THE AGE OF A PURCHASER OF BEER, INTOXICATING LIQUOR, OR LOW-ALCOHOL BEVERAGE IS AN ELEMENT OF THE ALLEGED VIOLATION, IF THE PERMIT HOLDER, AGENT, OR EMPLOYEE RAISES AND PROVES AS AN AFFIRMATIVE DEFENSE THAT ALL OF THE FOLLOWING OCCURRED:

(1) THE CARD HOLDER ATTEMPTING TO MAKE A PURCHASE OF BEER, INTOXICATING LIQUOR, OR LOW-ALCOHOL BEVERAGE PRESENTED A DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR AN IDENTIFICATION CARD.

(2) A TRANSACTION SCAN OF THE DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD THAT THE CARD HOLDER PRESENTED INDICATED THAT THE LICENSE OR CARD WAS VALID.

(3) THE BEER, INTOXICATING LIQUOR, OR LOW-ALCOHOL BEVERAGE WAS SOLD TO THE CARD HOLDER IN REASONABLE RELIANCE UPON THE IDENTIFICATION PRESENTED AND THE COMPLETED TRANSACTION SCAN.

(B) IN DETERMINING WHETHER A PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER HAS PROVEN THE AFFIRMATIVE DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION, THE COMMISSION OR THE TRIER OF FACT IN A COURT OF RECORD SHALL CONSIDER ANY WRITTEN POLICY THAT THE PERMIT HOLDER HAS ADOPTED AND IMPLEMENTED AND THAT IS INTENDED TO PREVENT VIOLATIONS OF DIVISION (A)(1) OR (2) OF SECTION 4301.22 AND OF SECTIONS 4301.63 TO 4301.636, 4301.69, AND 4301.691 OF THE REVISED CODE. FOR PURPOSES OF DIVISION (A)(3) OF THIS SECTION, THE COMMISSION OR TRIER OF FACT SHALL CONSIDER THAT REASONABLE RELIANCE UPON THE IDENTIFICATION PRESENTED AND THE COMPLETED TRANSACTION SCAN MAY REQUIRE A PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER TO EXERCISE REASONABLE DILIGENCE TO DETERMINE, AND THAT THE USE OF A TRANSACTION SCAN DEVICE DOES NOT EXCUSE A PERMIT HOLDER OR AN AGENT OR EMPLOYEE OF A PERMIT HOLDER FROM EXERCISING REASONABLE DILIGENCE TO DETERMINE, THE FOLLOWING:

(1) WHETHER A PERSON TO WHOM THE PERMIT HOLDER OR AGENT OR EMPLOYEE OF A PERMIT HOLDER SELLS ANY BEER OR INTOXICATING LIQUOR IS TWENTY-ONE YEARS OF AGE OR OLDER OR SELLS ANY LOW-ALCOHOL BEVERAGE IS EIGHTEEN YEARS OF AGE OR OLDER;

(2) WHETHER THE DESCRIPTION AND PICTURE APPEARING ON THE DRIVER'S OR COMMERCIAL DRIVER'S LICENSE OR IDENTIFICATION CARD PRESENTED BY A CARD HOLDER IS THAT OF THE CARD HOLDER.

(C)(1) THE AFFIRMATIVE DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION IS IN ADDITION TO THE DEFENSE PROVIDED BY SECTION 4301.639 OF THE REVISED CODE.

(2) THE DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION DOES NOT APPLY IN ANY CIVIL ACTION OR IN ANY CRIMINAL ACTION OTHER THAN ONE REFERRED TO IN DIVISION (A) OF THIS SECTION.

(D) IN ANY HEARING BEFORE THE COMMISSION AND IN ANY CRIMINAL ACTION IN WHICH THE AFFIRMATIVE DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION IS RAISED, THE REGISTRAR OF MOTOR VEHICLES OR A DEPUTY REGISTRAR WHO ISSUED AN IDENTIFICATION CARD UNDER SECTIONS 4507.50 TO 4507.52 OF THE REVISED CODE SHALL BE PERMITTED TO SUBMIT CERTIFIED COPIES OF THE RECORDS, IN THE REGISTRAR'S OR DEPUTY REGISTRAR'S POSSESSION, OF THAT ISSUANCE IN LIEU OF THE TESTIMONY OF THE PERSONNEL OF THE BUREAU OF MOTOR VEHICLES IN THE HEARING OR ACTION.

Sec. 4301.639. (A) No permit holder, his agent or employee OF A PERMIT HOLDER, or any other person may be found guilty of a violation of any section of this chapter or any rule of the liquor control commission in which age is an element of the offense, if the liquor control commission or any court of record finds all of the following:

(A)(1) That the person buying, at the time of so doing, exhibited to the permit holder, his THE agent or employee OF THE PERMIT HOLDER, or the other person a driver's or commercial driver's license or an identification card issued under sections 4507.50 to 4507.52 of the Revised Code showing that the person buying was then at least twenty-one years of age if he THE PERSON was buying beer as defined in section 4301.01 of the Revised Code or intoxicating liquor or that he THE PERSON was then at least eighteen years of age if he THE PERSON was buying any low-alcohol beverage;

(B)(2) That the permit holder, his THE agent or employee OF THE PERMIT HOLDER, or the other person made a bona fide effort to ascertain the true age of the person buying by checking the identification presented, at the time of the purchase, to ascertain that the description on the identification compared with the appearance of the buyer and that the identification presented had not been altered in any way;

(C)(3) That the permit holder, his THE agent or employee OF THE PERMIT HOLDER, or the other person had reason to believe that the person buying was of legal age.

(B) In any hearing before the liquor control commission and in any action or proceeding before a court of record in which a defense is raised under DIVISION (A) OF this section, the registrar of motor vehicles or his deputy REGISTRAR who issued an identification card under sections 4507.50 to 4507.52 of the Revised Code shall be permitted to submit certified copies of the records, in his THE REGISTRAR'S OR DEPUTY'S possession, of such THAT issuance in lieu of the testimony of the personnel of the bureau of motor vehicles at such THE hearing, action, or proceeding.

(C) THE DEFENSE PROVIDED BY DIVISION (A) OF THIS SECTION IS IN ADDITION TO THE AFFIRMATIVE DEFENSE PROVIDED BY SECTION 4301.611 of the Revised Code.

Sec. 5733.50. (A) AS USED IN THIS SECTION, "TRANSACTION SCAN DEVICE" HAS THE SAME MEANING AS IN SECTION 4301.61 OF THE REVISED CODE.

(B) A NONREFUNDABLE CREDIT IS ALLOWED AGAINST THE TAX IMPOSED BY SECTION 5733.06 OF THE REVISED CODE FOR A TAXPAYER THAT, FOR TAXABLE YEAR 2000 OR THEREAFTER, PURCHASES OR LEASES A TRANSACTION SCAN DEVICE THAT THE TAXPAYER LOCATES AND USES IN THIS STATE FOR ANY OF THE PURPOSES DESCRIBED IN SECTION 2927.021, 2927.022, 4301.61, OR 4301.611 OF THE REVISED CODE. THE AMOUNT OF THE CREDIT EQUALS THE AMOUNT PAID BY THE TAXPAYER DURING THE TAXABLE YEAR TO PURCHASE OR LEASE A TRANSACTION SCAN DEVICE, NOT TO EXCEED THREE HUNDRED DOLLARS FOR EACH DEVICE. THE CREDIT MAY BE CLAIMED ONLY FOR THE TAXABLE YEAR IN WHICH A TRANSACTION SCAN DEVICE IS PURCHASED OR FIRST LEASED. A TAXPAYER SHALL CLAIM THE CREDIT IN THE ORDER REQUIRED BY SECTION 5733.98 OF THE REVISED CODE.

(C) THE TAX COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH ANY INFORMATION NECESSARY TO SUPPORT A CLAIM FOR CREDIT UNDER THIS SECTION, AND NO CREDIT SHALL BE ALLOWED UNLESS THAT INFORMATION IS PROVIDED.

Sec. 5733.98. (A) To provide a uniform procedure for calculating the amount of tax imposed by section 5733.06 of the Revised Code that is due under this chapter, a taxpayer shall claim any credits to which it is entitled in the following order, except as otherwise provided in section 5733.058 of the Revised Code:

(1) The credit for taxes paid by a qualifying pass-through entity allowed under section 5733.0611 of the Revised Code;

(2) The credit for qualifying affiliated groups under section 5733.068 of the Revised Code;

(3) The subsidiary corporation credit under section 5733.067 of the Revised Code;

(4) The savings and loan assessment credit under section 5733.063 of the Revised Code;

(5) The credit for recycling and litter prevention donations under section 5733.064 of the Revised Code;

(6) The credit for employers that enter into agreements with child day-care centers under section 5733.36 of the Revised Code;

(7) The credit for employers that reimburse employee child day-care expenses under section 5733.38 of the Revised Code;

(8) THE CREDIT FOR TRANSACTION SCAN DEVICES UNDER SECTION 5733.50 of the Revised Code;

(9) The credit for maintaining railroad active grade crossing warning devices under section 5733.43 of the Revised Code;

(9)(10) The credit for manufacturing investments under section 5733.061 of the Revised Code;

(10)(11) The credit for purchases of new manufacturing machinery and equipment under section 5733.31 or section 5733.311 of the Revised Code;

(11)(12) The second credit for purchases of new manufacturing machinery and equipment under section 5733.33 of the Revised Code;

(12)(13) The job training credit under section 5733.42 of the Revised Code;

(13)(14) The credit for qualified research expenses under section 5733.351 of the Revised Code;

(14)(15) The enterprise zone credit under section 5709.66 of the Revised Code;

(15)(16) The credit for the eligible costs associated with a voluntary action under section 5733.34 of the Revised Code;

(16)(17) The credit for employers that establish on-site child day-care under section 5733.37 of the Revised Code;

(17)(18) The credit for purchases of qualifying grape production property under section 5733.32 of the Revised Code;

(18)(19) The export sales credit under section 5733.069 of the Revised Code;

(19)(20) The credit for research and development and technology transfer investors under section 5733.35 of the Revised Code;

(20)(21) The enterprise zone credits under section 5709.65 of the Revised Code;

(21)(22) The credit for using Ohio coal under section 5733.39 of the Revised Code;

(19)(23) The refundable jobs creation credit under section 5733.0610 of the Revised Code.

(B) For any credit except the refundable jobs creation credit, the amount of the credit for a tax year shall not exceed the tax due after allowing for any other credit that precedes it in the order required under this section. Any excess amount of a particular credit may be carried forward if authorized under the section creating that credit.

Sec. 5747.38. (A) AS USED IN THIS SECTION, "TRANSACTION SCAN DEVICE" HAS THE SAME MEANING AS IN SECTION 4301.61 OF THE REVISED CODE.

(B) A NONREFUNDABLE CREDIT IS ALLOWED AGAINST THE TAX IMPOSED BY SECTION 5747.02 OF THE REVISED CODE FOR A TAXPAYER THAT, FOR TAXABLE YEAR 2000 OR THEREAFTER, PURCHASES OR LEASES A TRANSACTION SCAN DEVICE THAT THE TAXPAYER LOCATES AND USES IN THIS STATE FOR ANY OF THE PURPOSES DESCRIBED IN SECTION 2927.021, 2927.022, 4301.61, OR 4301.611 OF THE REVISED CODE. THE AMOUNT OF THE CREDIT EQUALS THE AMOUNT PAID BY THE TAXPAYER DURING THE TAXABLE YEAR TO PURCHASE OR LEASE A TRANSACTION SCAN DEVICE, NOT TO EXCEED THREE HUNDRED DOLLARS FOR EACH DEVICE. THE CREDIT MAY BE CLAIMED ONLY FOR THE TAXABLE YEAR IN WHICH A TRANSACTION SCAN DEVICE IS PURCHASED OR FIRST LEASED. A TAXPAYER SHALL CLAIM THE CREDIT IN THE ORDER REQUIRED BY SECTION 5747.98 OF THE REVISED CODE.

(C) THE TAX COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH ANY INFORMATION NECESSARY TO SUPPORT A CLAIM FOR CREDIT UNDER THIS SECTION, AND NO CREDIT SHALL BE ALLOWED UNLESS THAT INFORMATION IS PROVIDED.

Sec. 5747.98. (A) To provide a uniform procedure for calculating the amount of tax due under section 5747.02 of the Revised Code, a taxpayer shall claim any credits to which the taxpayer is entitled in the following order:

(1) The retirement income credit under division (B) of section 5747.055 of the Revised Code;

(2) The senior citizen credit under division (C) of section 5747.05 of the Revised Code;

(3) The lump sum distribution credit under division (D) of section 5747.05 of the Revised Code;

(4) The dependent care credit under section 5747.054 of the Revised Code;

(5) The lump sum retirement income credit under division (C) of section 5747.055 of the Revised Code;

(6) The lump sum retirement income credit under division (D) of section 5747.055 of the Revised Code;

(7) The lump sum retirement income credit under division (E) of section 5747.055 of the Revised Code;

(8) The credit for displaced workers who pay for job training under section 5747.27 of the Revised Code;

(9) The campaign contribution credit under section 5747.29 of the Revised Code;

(10) The twenty-dollar personal exemption credit under section 5747.022 of the Revised Code;

(11) The joint filing credit under division (G) of section 5747.05 of the Revised Code;

(12) The nonresident credit under division (A) of section 5747.05 of the Revised Code;

(13) The credit for a resident's out-of-state income under division (B) of section 5747.05 of the Revised Code;

(14) The credit for employers that enter into agreements with child day-care centers under section 5747.34 of the Revised Code;

(15) The credit for employers that reimburse employee child day-care expenses under section 5747.36 of the Revised Code;

(16) The credit for adoption of a minor child under section 5747.37 of the Revised Code;

(17) THE CREDIT FOR TRANSACTION SCAN DEVICES UNDER SECTION 5747.38 of the Revised Code;

(18) The credit for manufacturing investments under section 5747.051 of the Revised Code;

(18)(19) The credit for purchases of new manufacturing machinery and equipment under section 5747.26 or section 5747.261 of the Revised Code;

(19)(20) The second credit for purchases of new manufacturing machinery and equipment and the credit for using Ohio coal under section 5747.31 of the Revised Code;

(20)(21) The enterprise zone credit under section 5709.66 of the Revised Code;

(21)(22) The credit for the eligible costs associated with a voluntary action under section 5747.32 of the Revised Code;

(22)(23) The credit for employers that establish on-site child day-care centers under section 5747.35 of the Revised Code;

(23)(24) The credit for purchases of qualifying grape production property under section 5747.28 of the Revised Code;

(24)(25) The export sales credit under section 5747.057 of the Revised Code;

(25)(26) The credit for research and development and technology transfer investors under section 5747.33 of the Revised Code;

(26)(27) The enterprise zone credits under section 5709.65 of the Revised Code;

(27)(28) The refundable jobs creation credit under section 5747.058 of the Revised Code;

(28)(29) The refundable credit for taxes paid by a qualifying entity granted under section 5747.059 of the Revised Code;

(29)(30) The refundable credits for taxes paid by a qualifying pass-through entity granted under division (J) of section 5747.08 of the Revised Code.

(B) For any credit, except the refundable credits enumerated in divisions (A)(27), (28), and (29), AND (30) of this section and the credit granted under division (I) of section 5747.08 of the Revised Code, the amount of the credit for a taxable year shall not exceed the tax due after allowing for any other credit that precedes it in the order required under this section. Any excess amount of a particular credit may be carried forward if authorized under the section creating that credit. Nothing in this chapter shall be construed to allow a taxpayer to claim, directly or indirectly, a credit more than once for a taxable year.


Section 2. That existing sections 4301.639, 5733.98, and 5747.98 of the Revised Code are hereby repealed.


Section 3. Section 5733.98 of the Revised Code is presented in this act as a composite of the section as amended by both Am. Sub. H.B. 283 and Am. Sub. S.B. 3 of the 123rd General Assembly, with the new language of neither of the acts shown in capital letters. Section 5747.98 of the Revised Code is presented in this act as a composite of the section as amended by both Am. Sub. S.B. 3 and Am. S.B. 4 of the 123rd 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 are the resulting versions in effect prior to the effective date of this act.
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