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As Passed by the Senate
123rd General Assembly
Regular Session
1999-2000 | S. B. No. 200 |
SENATORS ARMBRUSTER-DRAKE-SPADA-WACHTMANN-OELSLAGER-BRADY-
LATELL-GARDNER-DiDONATO-WATTS-HAGAN-MUMPER
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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