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(124th General Assembly)
(Amended Substitute Senate Bill Number 143)
AN ACT
To amend sections 307.671, 307.672, 307.674, 307.695,
311.37, 311.99, 351.01, 351.021, 351.03, 351.141,
505.56, 3715.52, 4501.32, 5739.01, 5739.02,
5739.021, 5739.023,
5739.024, 5739.026, 5739.03,
5739.031,
5739.033, 5739.12, 5739.31, 5739.99,
5741.01, 5741.02, and
5741.12; to amend, for the
purpose of
adopting a new section number as
indicated in
parentheses, section 5739.024
(5739.09); to enact
sections 306.73, 5703.65,
5739.034, 5739.04, 5739.06, 5739.08, 5740.01 to
5740.08, 5741.05, 5741.08, and 5747.083 of the Revised
Code;
to amend Section 109 of Am. Sub. H.B. 94 of the 124th General Assembly; and to repeal Section 6 of Sub. H.B. 483 of
the
123rd General Assembly to enact the Simplified
Sales and Use Tax Administration Act and make
changes to the sales and use tax laws to conform
with the Act, to prohibit the Tax Commissioner from requiring reporting or payment of certain use tax liability as part of a taxpayer's personal income tax return, and to make an appropriation.
Be it enacted by the General Assembly of the State of Ohio:
SECTION 1. That sections 307.671, 307.672, 307.674, 307.695,
311.37, 311.99, 351.01, 351.021, 351.03, 351.141, 505.56,
3715.52,
4501.32, 5739.01, 5739.02, 5739.021,
5739.023, 5739.024, 5739.026,
5739.03, 5739.031,
5739.033, 5739.12, 5739.31,
5739.99, 5741.01,
5741.02, and 5741.12 be amended,
section 5739.024 (5739.09) be
amended for the purpose of adopting
a new section number as
indicated in parentheses, and sections 306.73, 5703.65, 5739.034,
5739.04, 5739.06, 5739.08,
5740.01, 5740.02, 5740.03, 5740.04,
5740.05, 5740.06, 5740.07,
5740.08, 5741.05, 5741.08, and 5747.083 of the
Revised Code be
enacted to
read as follows:
Sec. 306.73. The county transit board or a board of county
commissioners operating a transit system, or the board of trustees
of a regional transit authority, shall notify the tax commissioner
immediately of any changes in the transit system's territorial
boundaries if the board levies a tax under sections 5739.023 and
5741.022 of the Revised Code.
Sec. 307.671. (A) As used in this section: (1) "Bonds" means, as the context requires: general
obligation bonds of the county, or notes in anticipation thereof,
described in division (B)(1)(b) of this section; revenue bonds of
the port authority described in division (B)(2)(a) of this
section; and urban renewal bonds, or notes in anticipation
thereof, of the host municipal corporation described in division
(B)(3)(a) of this section. (2) "Corporation" means a nonprofit corporation that is
organized under the laws of this state and that includes within
the purposes for which it is incorporated the authorization to
lease and operate facilities such as a port authority educational
and cultural facility. (3) "Debt service charges" means, for any period or
payable
at any time, the principal of and interest and any
premium due on
bonds for that period or payable at that time
whether due at
maturity or upon mandatory redemption, together
with any required
deposits to reserves for the payment of
principal of and interest
on such bonds, and includes any
payments required by the port
authority to satisfy any of its
obligations arising from any
guaranty agreements, reimbursement
agreements, or other credit
enhancement agreements described in
division (C) of this section. (4) "Host municipal corporation" means the municipal
corporation within the boundaries of which the port authority
educational and cultural facility is located. (5) "Port authority" means a port authority created
pursuant
to the authority of section 4582.02 of the Revised Code
by a
county and a host municipal corporation. (6) "Port authority educational and cultural facility"
means
a facility located within an urban renewal area that may
consist
of a museum, archives, library, hall of fame, center for
contemporary music, or other facilities necessary to provide
programs of an educational and cultural nature, together with all
parking facilities, walkways, and other auxiliary facilities,
real
and personal property, property rights, easements, and
interests
that may be appropriate for, or used in connection
with, the
operation of the facility. (7) "Urban renewal area" means an area of a host municipal
corporation that the legislative authority of the host municipal
corporation has designated as appropriate for an urban renewal
project pursuant to Chapter 725. of the Revised Code. (B) The board of county commissioners of a county, a port
authority, and a host municipal corporation may enter into a
cooperative agreement with a corporation, under which: (1) The board of county commissioners agrees to do all of
the following: (a) Levy a tax under division (D) of section
5739.024
5739.09 of
the Revised Code exclusively for the purposes described
in
divisions (B)(1)(c) and (d) of this section; (b) Issue general obligation bonds of the county, or notes
in anticipation thereof, pursuant to Chapter 133. of the Revised
Code, for the purpose of acquiring, constructing, and equipping
the port authority educational and cultural facility and
contribute the proceeds from the issuance to the port authority
for such purpose. The cooperative agreement may provide that
such
proceeds be deposited with and administered by the trustee
pursuant to the trust agreement provided for in division (C) of
this section. (c) Following the issuance, sale, and delivery of the port
authority revenue bonds provided for in division (B)(2)(a) of
this
section, and prior to the date certain stated in the
cooperative
agreement which shall be the date estimated for the
completion of
construction of the port authority educational and
cultural
facility, pledge and contribute to the port authority
revenue from
the tax levied pursuant to division (B)(1)(a) of
this section,
together with any investment earnings on that
revenue, to pay a
portion of the costs of acquiring,
constructing, and equipping the
port authority educational and
cultural facility; (d) Following such date certain, pledge and contribute to
the corporation all or such portion as provided for in the
cooperative agreement of the revenue from the tax, together with
any investment earnings on that revenue, to pay a portion of the
costs of the corporation of leasing the port authority
educational
and cultural facility from the port authority. (2) The port authority agrees to do all of the following: (a) Issue revenue bonds of the port authority pursuant to
Chapter 4582. of the Revised Code for the purpose of acquiring,
constructing, and equipping the port authority educational and
cultural facility; (b) Construct the port authority educational and cultural
facility; (c) Lease the port authority educational and cultural
facility to the corporation; (d) To the extent provided for in the cooperative
agreement
or the lease to the corporation, authorize the
corporation to
administer on behalf of the port authority the
contracts for
acquiring, constructing, or equipping a port
authority educational
and cultural facility; (e) Use the revenue derived from the lease of the port
authority educational and cultural facility to the corporation
solely to pay debt service charges on the revenue bonds of the
port authority described in division (B)(2)(a) of this section. (3) The host municipal corporation agrees to do both of
the
following: (a) Issue urban renewal bonds of the host municipal
corporation, or notes in anticipation thereof, pursuant to
Chapter
725. of the Revised Code for the purpose of acquiring and
constructing the port authority educational and cultural facility
and contribute the proceeds from the issuance to the port
authority for such purpose. The cooperative agreement may
provide
that such proceeds be deposited with and administered by
the
trustee pursuant to the trust agreement provided for in
division
(C) of this section. (b) To the extent provided for in the cooperative
agreement,
contribute to the county, for use by the county to pay
debt
service charges on the bonds of the county, or notes in
anticipation thereof, described in division (B)(1)(b) of this
section, any excess urban renewal service payments pledged by the
host municipal corporation to the urban renewal bonds described
in
division (B)(3)(a) of this section and not required on an
annual
basis to pay debt service charges on the urban renewal
bonds. (4) The corporation agrees to do all of the following: (a) Lease the port authority educational and cultural
facility from the port authority; (b) Operate and maintain the port authority educational
and
cultural facility pursuant to the lease; (c)
To the extent provided for in the cooperative
agreement
or the lease from the port authority, administer on
behalf of the
port authority the contracts for acquiring,
constructing, or
equipping a port authority educational and
cultural facility. (C) The pledges and contributions described in divisions
(B)(1)(c) and (d) of this section and provided for in the
cooperative agreement shall be for the period stated in the
cooperative agreement, but shall not be in excess of the period
necessary to provide for the final retirement of the port
authority revenue bonds provided for in division (B)(2)(a) of
this
section and any bonds issued by the port authority to refund
such
bonds, and for the satisfaction by the port authority of any
of
its obligations arising from any guaranty agreements,
reimbursement agreements, or other credit enhancement agreements
relating to such bonds or to the revenues pledged to such bonds.
The cooperative agreement shall provide for the termination of
the
cooperative agreement including the pledges and contributions
described in divisions (B)(1)(c) and (d) of this section if the
port authority revenue bonds provided for in division (B)(2)(a)
of
this section have not been issued, sold, and delivered within
two
years of the effective date of the cooperative agreement. The cooperative agreement shall provide that any revenue
bonds of the port authority shall be secured by a trust agreement
between the port authority and a corporate trustee that is a
trust
company or bank having the powers of a trust company within
or
outside the state. The county may be a party to such trust
agreement for the purpose of securing the pledge by the county of
its contribution to the corporation pursuant to division
(B)(1)(d)
of this section. A tax levied pursuant to division
(B)(1)(a) of
this section is not subject to diminution by
initiative or
referendum or diminution by statute, unless
provision is made
therein for an adequate substitute therefor
reasonably
satisfactory to the trustee under the trust agreement
that secures
the revenue bonds of the port authority. (D) A pledge of money by a county under this section shall
not be net indebtedness of the county for purposes of section
133.07 of the Revised Code. (E) If the terms of the cooperative agreement so provide,
any contract for the acquisition, construction, or equipping of a
port authority educational and cultural facility shall be made in
such manner as is determined by the board of directors of the
port
authority, and unless the cooperative agreement provides
otherwise, such a contract is not subject to division (A) of
section 4582.12 of the Revised Code. The port authority may take
the assignment of and assume any contracts for the acquisition,
construction, and equipping of a port authority educational and
cultural facility that previously have been authorized by either
or both the host municipal corporation or the corporation. Such
contracts likewise are not subject to division (A) of section
4582.12 of the Revised Code. Any contract for the acquisition, construction, or
equipping
of a port authority educational and cultural facility
entered
into, assigned, or assumed pursuant to this division
shall provide
that all laborers and mechanics employed for the
acquisition,
construction, or equipping of the port authority
educational and
cultural facility shall be paid at the prevailing
rates of wages
of laborers and mechanics for the class of work
called for by the
port authority educational and cultural
facility, which wages
shall be determined in accordance with the
requirements of Chapter
4115. of the Revised Code for the
determination of prevailing wage
rates.
Sec. 307.672. (A) As used in this section: (1)
"Bonds" means general obligation bonds, or notes in
anticipation thereof, of the county described in division
(B)(1)(b) of this section, and general obligation bonds, or notes
in anticipation thereof, of the host municipal corporation
described in division (B)(2)(a) of this section. (2)
"Corporation" means a nonprofit corporation that is
organized under the laws of this state and that includes within
the purposes for which it is incorporated the authorization to
lease and operate facilities such as a municipal educational and
cultural facility. (3)
"Debt service charges" means, for any period or
payable
at any time, the principal of and interest and any
premium due on
bonds for that period or payable at that time
whether due at
maturity or upon mandatory redemption, together
with any required
deposits to reserves for the payment of
principal of and interest
on such bonds. (4)
"Host municipal corporation" means the municipal
corporation within the boundaries of which a municipal
educational
and cultural facility is or will be located. (5)
"Municipal educational and cultural facility" means a
facility that may consist of a museum, archives, library, hall of
fame, center for contemporary music, or other facilities
necessary
to provide programs of an educational, recreational,
and cultural
nature, together with all parking facilities,
walkways, and other
auxiliary facilities, real and personal
property, property rights,
easements, and interests that may be
appropriate for, or used in
connection with, the operation of the
facility. (B) The legislative authorities of a county and a host
municipal corporation may enter into a cooperative agreement with
a corporation, under which: (1) The legislative authority of the county agrees to: (a) Levy a tax under division (E) of section
5739.024
5739.09 of
the
Revised Code for a period not to exceed fifteen
years to pay
the
costs of acquiring, constructing, equipping, and
improving a
municipal educational and cultural facility, including
the debt
service charges on bonds; (b) Issue bonds of the county pursuant to Chapter 133. of
the Revised Code for the purpose of acquiring, constructing,
equipping, and improving a municipal educational and cultural
facility; (c) Contribute revenue from the tax and the proceeds from
the bonds described in divisions (B)(1)(a) and (b) of this
section
to the host municipal corporation for the purpose of
acquiring,
constructing, equipping, and improving a municipal
educational and
cultural facility; (2) The host municipal corporation agrees to: (a) Issue bonds of the host municipal corporation pursuant
to Chapter 133. of the Revised Code for the purpose of acquiring,
constructing, equipping, and improving a municipal educational
and
cultural facility; (b) Acquire, construct, equip, and improve a municipal
educational and cultural facility; (c) Accept from the county pursuant to the cooperative
agreement the revenues of the tax and the proceeds of the bonds
described in divisions (B)(1)(a) and (b) of this section; (d) Lease a municipal educational and cultural facility to
the corporation, or contract with the corporation for the
operation and maintenance of the facility; (e) To the extent provided for in the cooperative
agreement
or the lease or contract with the corporation,
authorize the
corporation to administer on behalf of the host
municipal
corporation the contracts for acquiring, constructing,
equipping,
and improving a municipal educational and cultural
facility. (3) The corporation agrees to: (a) Either lease the municipal educational and cultural
facility from the host municipal corporation and operate and
maintain the facility pursuant to the lease, or enter into a
contract with the host municipal corporation pursuant to which
the
corporation shall operate and maintain the facility on behalf
of
the host municipal corporation; (b) To the extent provided for in the cooperative
agreement
or the lease or contract with the host municipal
corporation,
administer on behalf of the host municipal
corporation the
contracts for acquiring, constructing, equipping,
or improving a
municipal educational and cultural facility. (C) A tax levied pursuant to division (E) of section
5739.024
5739.09 of the Revised Code, the revenue from which is to
be
used
to pay debt service charges on bonds described in division
(B)(1)
or (2) of this section is not subject to diminution by
initiative
or referendum or diminution by statute, unless
provision is made
therein for an adequate substitute therefor
reasonably
satisfactory to the legislative authorities of the
host
municipal
corporation and the county. (D) The legislative authorities of a county and a host
municipal
corporation that have entered into a cooperative
agreement with a corporation
pursuant to division (B) of this
section may amend that cooperative
agreement, with the
participation of the corporation and a port authority as
defined
in section
307.674 of the Revised Code, to provide also for a port
authority educational and cultural
performing arts facility in
accordance with section 307.674 of the Revised Code. Such an
amendment shall become effective only to the extent that the tax
levied under
division (E) of section
5739.024
5739.09 of the
Revised Code
is not needed for the duration
of the original tax to
pay costs of
the municipal educational and cultural
facility,
including debt
service charges on related bonds, as determined by
the parties to
the amendment. The tax may be pledged and paid by
the parties
to
the amendment for the balance of the duration of
the tax to a port
authority educational and cultural performing
arts facility.
Sec. 307.674. (A) As used in this section: (1)
"Bonds" means: (a) Revenue bonds of the port authority described in
division
(B)(2)(a) of this section; (b) Securities as defined in division (KK) of section
133.01
of the Revised Code issued by the host municipal corporation,
described in
division
(B)(3)(a) of this section; (c) Any bonds issued to refund any of those revenue bonds or
securities. (2)
"Corporation" means a nonprofit corporation that is
organized under
the laws of this state and that includes within
the purposes for which it is
incorporated the authorization to
lease and operate facilities such as a port
authority educational
and cultural performing arts facility. (3)
"Cost," as applied to a port authority educational and
cultural
performing arts facility, means the cost of acquiring,
constructing,
renovating, rehabilitating, equipping, or improving
the facility, or any
combination of those purposes, collectively
referred to in this section as
"construction," and the cost of
acquisition of all land, rights of way,
property rights,
easements, franchise rights, and interests required for those
purposes, the cost of demolishing or removing any buildings or
structures on
land so acquired, including the cost of acquiring
any land to which those
buildings or structures may be moved, the
cost of public utility and common
carrier relocation or
duplication, the cost of all machinery, furnishings, and
equipment, financing charges, interest prior to and during
construction and
for not more than three years after completion of
construction, costs arising
under guaranty agreements,
reimbursement agreements, or other credit
enhancement
agreements
relating
to bonds, engineering, expenses of research and
development with respect to
such facility, legal expenses, plans,
specifications, surveys, studies,
estimates of costs and revenues,
other expenses necessary or incident to
determining the
feasibility or practicability of acquiring or constructing the
facility, administrative expense, and other expenses as may be
necessary or
incident to that acquisition or construction and the
financing of such
acquisition or construction, including, with
respect to the revenue bonds of a
port authority, amounts to be
paid into any special funds from the proceeds of
those bonds, and
repayments to the port authority, host county, host municipal
corporation, or corporation of any amounts advanced for the
foregoing
purposes. (4)
"Debt service charges" means, for any period or payable
at any time,
the principal of and interest and any premium due on
bonds for that period or
payable at that time whether due at
maturity or upon mandatory redemption,
together with any required
deposits to reserves for the payment of principal
of and interest
on those bonds, and includes any payments required by the port
authority to satisfy any of its obligations under or arising from
any guaranty
agreements, reimbursement agreements, or other credit
enhancement agreements
described in division (C) of this section. (5)
"Host county" means the county within the boundaries of
which the port
authority educational and cultural performing arts
facility is or will be
located. (6)
"Host municipal corporation" means the municipal
corporation within
the boundaries of which the port authority
educational and cultural performing
arts facility is or will be
located. (7)
"Port authority" means a port authority created pursuant
to section
4582.22 of the Revised Code. (8)
"Port authority educational and cultural performing arts
facility"
means a facility that consists of a center for music or
other performing arts,
a theater or other facilities to provide
programs of an educational,
recreational, or cultural nature, or
any combination of those purposes as
determined by the parties to
the cooperative agreement for which provision is
made in division
(B) of this section to fulfill the public
educational,
recreational, and cultural purposes set forth therein, together
with all parking facilities, walkways, and other auxiliary
facilities, real
and personal property, property rights,
easements, and interests that may be
appropriate for, or used in
connection with, the operation of the facility. (B) A host county, a host municipal corporation, and a port
authority may enter into a cooperative agreement with a
corporation under
which, as further provided for in that
agreement: (1) The host county may agree to do any or all of the
following: (a) Levy and collect a tax under division (E) and
division
(F) of section
5739.024
5739.09 of the Revised Code for the
purposes, and
in an amount sufficient for those
purposes,
described in divisions
(B)(1)(b) and
(c) of this section; (b) Pay to the port authority all or such portion as
provided for
in the cooperative agreement of the revenue from the
tax, together with any
investment earnings on that revenue, to be
used to pay a portion of the costs
of acquiring, constructing,
renovating, rehabilitating, equipping, or
improving the port
authority educational and cultural performing arts
facility; (c) Pledge and pay to the corporation all or such portion as
provided for in the cooperative agreement of the revenue from the
tax,
together with any investment earnings on that revenue, to be
used to pay a
portion of the costs to the corporation of leasing
the port authority
educational and cultural performing arts
facility from the port authority. (2) The port authority may agree to do any or all of the
following: (a) Issue its revenue bonds pursuant to section 4582.48 of
the Revised Code for
the purpose of paying all or a portion of the
costs of the port authority
educational and cultural performing
arts facility; (b) Acquire, construct, renovate, rehabilitate, equip, and
improve the port authority educational and cultural performing
arts facility; (c) Lease the port authority educational and cultural
performing
arts facility to the corporation; (d) To the extent provided for in the cooperative agreement
or
the lease to the corporation, authorize the corporation to
administer on
behalf of the port authority the contracts for
acquiring, constructing,
renovating, rehabilitating, or equipping
the port authority educational and
cultural performing arts
facility; (e) Use the revenue derived from the lease of the port
authority
educational and cultural performing arts facility to the
corporation solely to
pay debt service charges on revenue bonds of
the port authority issued
pursuant to division (B)(2)(a) of this
section and to
pay its obligations under or arising from any
guaranty agreements,
reimbursement agreements, or other credit
enhancement agreements provided for
in this section. (3) The host municipal corporation may agree to do either or
both of the
following:
(a) Issue its bonds for the purpose of
paying all or a
portion of the costs of the port authority educational and
cultural performing arts facility, and pay the proceeds from the
issuance to
the port authority for that purpose;
(b) Enter into a guaranty agreement, a reimbursement
agreement, or
other credit enhancement agreement with the port
authority to provide a
guaranty or other credit enhancement of the
port authority revenue bonds
referred to in division (B)(2)(a) of
this section
pledging
taxes, other than ad valorem property taxes,
or other revenues for the purpose
of providing the funds required
to satisfy the host municipal corporation's
obligations under that
agreement.
The cooperative
agreement may provide
that the proceeds
of
such securities or of such guaranty agreement, reimbursement
agreement, or
other credit enhancement agreement be deposited with
and administered by the
trustee
pursuant
to the trust agreement
authorized in division (C) of this section. (4) The corporation may agree to do any or all of the
following: (a) Lease the port authority educational and cultural
performing
arts facility from the port authority; (b) Operate and maintain the port authority educational and
cultural performing arts facility pursuant to the lease; (c) To the extent provided for in the cooperative agreement
or
the lease from the port authority, administer on behalf of the
port authority
the contracts for acquiring, constructing,
renovating, rehabilitating, or
equipping the port authority
educational and cultural performing arts
facility. (C) The pledge and payments referred to in divisions
(B)(1)(b) and (c) of this section and
provided for in the
cooperative agreement shall be for the period stated in
the
cooperative agreement but shall not extend longer than the period
necessary to provide for the final retirement of the port
authority revenue
bonds referred to in division (B)(2)(a) of this
section, and for the satisfaction by the port authority of any of
its
obligations under or arising from any guaranty agreements,
reimbursement
agreements, or other credit enhancement agreements
relating to those bonds or
to the revenues pledged to them. The
cooperative agreement shall provide for
the termination of the
cooperative agreement, including the pledge and payment
referred
to in division (B)(1)(c) of this section, if
the port authority
revenue bonds referred to in division
(B)(2)(a) of this section
have not been issued, sold, and
delivered within five years of the
effective date of the cooperative
agreement. The cooperative agreement shall provide that any port
authority revenue
bonds shall be secured by a trust agreement
between the port authority and a
corporate trustee that is a trust
company or bank having the powers of a trust
company within or
outside the state but authorized to exercise trust powers
within
the state. The host county may be a party to that trust agreement
for
the purpose of better securing the pledge by the host county
of its payment to
the corporation pursuant to division (B)(1)(c)
of
this section. A tax levied pursuant to section
5739.024
5739.09 of the
Revised Code for the purposes
specified in division
(B)(1)(b) or
(c)
of this section is not subject to diminution by
initiative or
referendum or
diminution by statute, unless
provision is made for
an adequate substitute
reasonably
satisfactory to the trustee
under the trust agreement that secures
the port authority revenue
bonds. (D) A pledge of money by a host county under this section
shall
not be net indebtedness of the host county for purposes of
section 133.07
of the Revised Code. A guaranty or other credit
enhancement by a host municipal corporation
under this section
shall not be net indebtedness of the host municipal
corporation
for purposes of
section 133.05 of the Revised Code. (E) If the terms of the cooperative agreement so provide,
any
contract for the acquisition, construction, renovation,
rehabilitation,
equipping, or improving of a port authority
educational and cultural
performing arts facility shall be made in
such manner as is determined by the
board of directors of the port
authority, and unless the cooperative agreement
provides
otherwise, such a contract is not subject to division (R)(2)
of
section 4582.31 of the Revised Code. The port authority may take
the assignment of and
assume any contracts for the acquisition,
construction, renovation,
rehabilitation, equipping, or improving
of a port authority educational and
cultural performing arts
facility that had previously been authorized by any
of the host
county, the host municipality, or the corporation. Such contracts
are not subject to division (R)(2) of section 4582.31 of the
Revised Code. Any contract for the acquisition, construction, renovation,
rehabilitation,
equipping, or improving of a port authority
educational and cultural
performing arts facility entered into,
assigned, or assumed pursuant to this
division shall provide that
all laborers and mechanics employed for the
acquisition,
construction, renovation, rehabilitation, equipping, or improving
of that facility shall be paid at the prevailing rates of wages of
laborers
and mechanics for the class of work called for by the
port authority
educational and cultural performing arts facility,
which wages shall be
determined in accordance with the
requirements of Chapter 4115. of the Revised Code
for the
determination of prevailing wage rates. Notwithstanding any provisions to the contrary in section
3383.07 of the Revised Code,
construction services and general
building services for a port authority
educational and cultural
performing arts facility funded completely or in part
with money
appropriated by the state to the Ohio arts and sports
facilities
commission may be provided by a port authority or a corporation
that occupies, will occupy, or is responsible for that facility,
as determined
by the commission. The construction services and
general building services to
be provided by the port authority or
the corporation shall be specified in an
agreement between the
commission and the port authority or corporation. That
agreement,
or any actions taken under it, are not subject to Chapters
123. or
153. of the Revised Code, but
are subject to Chapter 4115. of the
Revised Code.
Sec. 307.695. (A) As used in this section, "convention
center" means any structure expressly designed and constructed
for
the purposes of presenting conventions, public meetings, and
exhibitions and includes parking facilities that serve the center
and any personal property used in connection with any such
structure or facilities. (B) A board of county commissioners may enter into an
agreement with a convention and visitors' bureau operating in the
county under which: (1) The bureau agrees to construct and equip a convention
center in the county and to pledge and contribute from the tax
revenues received by it under division (A) of section
5739.024
5739.09 of
the Revised Code, not more than such portion thereof
that it is
authorized to pledge and contribute for the purpose
described in
division (C) of this section; and (2) The board agrees to levy a tax under division (C) of
section
5739.024
5739.09 of the Revised Code and pledge and
contribute
the revenues therefrom for the purpose described in
division (C)
of this section. (C) The purpose of the pledges and contributions described
in divisions (B)(1) and (2) of this section is payment of
principal, interest, and premium, if any, on bonds and notes
issued by or for the benefit of the bureau to finance the
construction and equipping of a convention center. The pledges
and contributions provided for in the agreement shall be for the
period stated in the agreement, but not to exceed thirty years.
Revenues determined from time to time by the board to be needed
to
cover the real and actual costs of administering the tax
imposed
by division (C) of section
5739.024
5739.09 of the Revised Code
may not be pledged or contributed. The agreement shall provide
that any such bonds and notes shall be secured by a trust
agreement between the bureau or other issuer acting for the
benefit of the bureau and a corporate trustee that is a trust
company or bank having the powers of a trust company within or
without the state, and the trust agreement shall pledge or assign
to the retirement of the bonds or notes, all moneys paid by the
county under this section. A tax the revenues from which are
pledged under an agreement entered into by a board of county
commissioners under this section shall not be subject to
diminution by initiative or referendum, or diminution by statute,
unless provision is made therein for an adequate substitute
therefor reasonably satisfactory to the trustee under the trust
agreement that secures the bonds and notes. (D) A pledge of money by a county under this section shall
not be indebtedness of the county for purposes of Chapter 133. of
the Revised Code. (E) If the terms of the agreement so provide, the board of
county commissioners may acquire and lease real property to the
convention bureau as the site of the convention center. The
lease
shall be for a term not to exceed thirty years and shall be
on
such terms as are set forth in the agreement. The purchase
and
lease are not subject to the limitations of sections 307.02
and
307.09 of the Revised Code.
Sec. 311.37. (A) No transient vendor, as defined in
section
5739.17 of the Revised Code, who obtains a transient
vendor's
license pursuant to section 5739.17 of the Revised Code,
intending
to provide goods and services of a retail value of more
than five
hundred dollars, shall negligently fail to file with
the county
sheriff all of the following before doing business as
a transient
vendor anywhere in that county: (1) Proof of the transient vendor's identity and proof
that
a transient vendor's license has been obtained in this
state; (2) A statement describing the goods or services to be
provided by the transient vendor and an estimate of the amount of
the goods or services that the vendor expects to sell in that
county, as documented by invoices indicating the wholesale value
of goods to be sold; (3) The transient vendor's permanent business address; (4) The times and days during which, and the temporary
places of business, as defined in section 5739.17 of the Revised
Code, at which the transient vendor plans to do business in that
county. (B) The sheriff shall maintain a record of the information
required under division (A) of this section for a period of two
years, which shall be open to the inspection of any person. The
sheriff shall be allowed a fee of up to one hundred dollars for
collection of the bond required by this section. The bond shall
be fifty per cent of the wholesale value of the goods and
services
provided, but in no case shall the bond exceed ten
thousand
dollars. The bond shall be in a form approved by the
attorney
general. The bond shall remain in effect for two years
after the
transient vendor last does business in that county. (C) No transient vendor, as defined in section 5739.17 of
the Revised Code, intending to provide goods and services of a
retail value of more than five hundred dollars, shall negligently
fail to file a bond within ten days before doing business as a
transient vendor anywhere in that county. (D) The bond filed by any transient vendor pursuant to
this
section shall be given to the attorney general by the county
sheriff within ten working days after a transient vendor ceases
to
do business in that county, and shall be in favor of the state
for
the benefit of any person who suffers loss or damage as a
result
of the purchase of goods from the transient vendor or as
the
result of the negligent or intentionally tortious acts of the
transient vendor in the conduct of business in the county. The
bond may be used to compensate any state or local agency for
damages caused by the transient vendor, for costs incurred by the
agency for the illegal acts of the transient vendor, or for
failure to pay any amount owed by the transient vendor to the
state or local agency. The bond also may be used to compensate
the state for any sales tax not paid by the transient vendor.
Except for the amount of unpaid sales taxes to be deducted from
the bond, if any, the attorney general shall pay any portion of
the bond to any person or agency in accordance with the order of
a
court without making an independent finding as to the amount of
the bond that is payable to that person or agency. (E) This section does not apply to any of the following: (1) A
limited vendor, as defined in section 5739.17 of the
Revised Code, or a transient vendor making retail sales at a
temporary exhibition, show, fair, world trade center, flea
market,
or similar event, as permitted by section 5739.17 of the
Revised
Code; (2) Any nonprofit corporation, community chest, fund, or
foundation organized and operated exclusively for religious,
charitable, scientific, literary, or educational purposes when no
part of the entity's earnings benefit any private shareholder or
individual; (3) Any person who operates a permanent business in this
state, occupies temporary premises, and prominently displays the
permanent business' name and permanent address while business is
conducted from the temporary premises. (4) Any person who sells goods by sample, brochure, or
catalog for future delivery or any person who makes sales as the
result of the invitation of an owner or occupant of a residence
to
the person. (5) Any person who sells handmade or handcrafted items, or
who sells fresh farm produce. Nothing in this section shall prohibit the legislative
authority of a municipal corporation from adopting an ordinance
regulating transient vendors, as defined in section 5739.17 of
the
Revised Code, except that a municipal corporation may not
require
a transient vendor who obtains a bond in compliance with
this
section to obtain or pay for any additional bond or require
that
persons exempt pursuant to division (E) of this section
obtain a
bond. A municipal corporation may require that a
transient vendor
exhibit
his
the transient vendor's license and
any
proof of bond
required to such officer or employee of the
municipal corporation
as the municipal corporation designates by
ordinance.
Sec. 311.99. (A) Whoever violates section 311.13 of the
Revised Code shall be fined not more than one thousand dollars
and
imprisoned in the county jail not less than thirty days or
more
than two years. (B) Whoever violates division (A) or (C) of section 311.37
of the Revised Code is guilty of failure to file a transient
vendor's information or bond, a minor misdemeanor. If the
offender previously has been convicted of a violation of division
(A) of section 311.37 of the Revised Code, failure to file a
transient vendor's information or bond is a misdemeanor of the
second degree. If the offender previously has been convicted of
two or more violations of division (A) of section 311.37 of the
Revised Code, failure to file a transient vendor's information or
bond is a misdemeanor of the first
degree. A sheriff or police
officer in a municipal corporation may enforce this division.
The
prosecuting attorney of a county shall inform the tax
commissioner
of any instance when a complaint is brought against
a transient
or
limited vendor pursuant to this division.
Sec. 351.01. As used in this chapter: (A) "Convention facilities authority" means a body
corporate
and politic created pursuant to section 351.02 of the
Revised
Code. (B) "Governmental agency" means a department, division, or
other unit of the state government or of a municipal corporation,
county, township, or other political subdivision of the state;
any
state university or college, as defined in section 3345.12 of
the
Revised Code, community college, state community college,
university branch, or technical college; any other public
corporation or agency having the power to acquire, construct, or
operate facilities; the United States or any agency thereof; and
any agency, commission, or authority established pursuant to an
interstate compact or agreement. (C) "Person" means any individual, firm, partnership,
association, or corporation, or any combination of them. (D) "Facility" or "facilities" means any convention,
entertainment, or sports facility, or combination of them,
located
within the territory of the convention facilities
authority,
together with all parking facilities, walkways, and
other
auxiliary facilities, real and personal property, property
rights,
easements and interests that may be appropriate for, or
used in
connection with, the operation of the facility. (E) "Cost" means the cost of acquisition of all land,
rights-of-way, property rights, easements, franchise rights, and
interests required for such acquisition; the cost of demolishing
or removing any buildings or structures on land so acquired,
including the cost of acquiring any lands to which such buildings
or structures may be moved; the cost of acquiring or constructing
and equipping a principal office of the convention facilities
authority; the cost of diverting highways, interchange of
highways, access roads to private property, including the cost of
land or easements for such access roads; the cost of public
utility and common carrier relocation or duplication; the cost of
all machinery, furnishings, and equipment; financing charges;
interest prior to and during construction and for no more than
eighteen months after completion of construction; expenses of
research and development with respect to facilities; legal
expenses; expenses of obtaining plans, specifications,
engineering
surveys, studies, and estimates of cost and revenues;
working
capital; expenses necessary or incident to determining
the
feasibility or practicability of acquiring or constructing
such
facility; administrative expense; and such other expenses as
may
be necessary or incident to the acquisition or construction
of the
facility, the financing of such acquisition or
construction,
including the amount authorized in the resolution
of the
convention facilities authority providing for the issuance
of
convention facilities authority revenue bonds to be paid into
any
special funds from the proceeds of such bonds, the cost of
issuing
the bonds, and the financing of the placing of such
facility in
operation. Any obligation, cost, or expense incurred
by any
governmental agency or person for surveys, borings,
preparation of
plans and specifications, and other engineering
services, or any
other cost described above, in connection with
the acquisition or
construction of a facility may be regarded as
part of the cost of
such facility and may be reimbursed out of
the proceeds of
convention facilities authority revenue bonds as
authorized by
this chapter. (F) "Owner" includes a person having any title or interest
in any property, rights, easements, or interests authorized to be
acquired by Chapter 351. of the Revised Code. (G) "Revenues" means all rentals and other charges
received
by the convention facilities authority for the use or
services of
any facility, the sale of any merchandise, or the
operation of any
concessions; any gift or grant received with
respect to any
facility, any moneys received with respect to the
lease, sublease,
sale, including installment sale or conditional
sale, or other
disposition of a facility or part thereof; moneys
received in
repayment of and for interest on any loans made by
the authority
to a person or governmental agency, whether from
the United States
or any department, administration, or agency
thereof, or
otherwise; proceeds of convention facilities
authority revenue
bonds to the extent the use thereof for payment
of principal or of
premium, if any, or interest on the bonds is
authorized by the
authority; proceeds from any insurance,
appropriation, or guaranty
pertaining to a facility or property
mortgaged to secure bonds or
pertaining to the financing of the
facility; income and profit
from the investment of the proceeds
of convention facilities
authority revenue bonds or of any
revenues; contributions of the
proceeds of a tax levied pursuant to
division (A)(3) of section
5739.024
5739.09 of the Revised
Code; and moneys transmitted to
the authority pursuant to
division (B) of section 5739.211 and
division (B) of section
5741.031 of the Revised Code. (H) "Public roads" includes all public highways, roads,
and
streets in the state, whether maintained by the state,
county,
city, township, or other political subdivision. (I) "Construction," unless the context indicates a
different
meaning or intent, includes, but is not limited to,
reconstruction, enlargement, improvement, or providing fixtures,
furnishings, and equipment. (J) "Convention facilities authority revenue bonds" or
"revenue bonds," unless the context indicates a different meaning
or intent, includes convention facilities authority revenue
notes,
convention facilities authority revenue renewal notes, and
convention facilities authority revenue refunding bonds. (K) "Convention facilities authority tax anticipation
bonds"
or "tax anticipation bonds," unless the context indicates
a
different meaning, includes convention facilities authority tax
anticipation bonds, tax anticipation notes, tax anticipation
renewal notes, and tax anticipation refunding bonds. (L) "Bonds and notes" means convention facilities
authority
revenue bonds and convention facilities authority tax
anticipation
bonds. (M) "Territory of the authority" means all of the area of
the county creating the convention facilities authority. (N) "Excise taxes" means either or both of the taxes
levied
pursuant to division (B) of section 351.021 of the Revised
Code.
"Excise taxes" does not include taxes levied pursuant to
section
4301.424, 5743.026, or 5743.324 of the Revised Code. (O) "Transaction" means the charge by a hotel for each
occupancy by transient guests of a room or suite of rooms used in
a hotel as a single unit for any period of twenty-four hours or
less. (P) "Hotel" and "transient guests" have the same
meanings
as
in section 5739.01 of the Revised Code. (Q) "Sports facility" means a
facility intended to house
major league professional
athletic teams. (R) "Constructing" or "construction" includes providing
fixtures,
furnishings, and
equipment.
Sec. 351.021. (A) The resolution of the county
commissioners creating a convention facilities authority, or any
amendment or supplement to that resolution, may authorize the
authority to levy one or both of the excise taxes authorized by
division (B) of this section to pay the cost of one or more
facilities; to pay principal, interest, and premium on convention
facilities authority tax anticipation bonds issued to pay those
costs; to pay the operating costs of the authority; to pay
operating and maintenance costs of those facilities; and to pay
the costs of administering the excise tax. (B) The board of directors of a convention facilities
authority that has been authorized pursuant to resolution
adopted,
amended, or supplemented by the board of county
commissioners
pursuant to division (A) of this section may levy,
by resolution
adopted on or before December 31, 1988, either or
both of the
following: (1) Within the territory of the authority, an additional
excise tax not to exceed four per cent on each transaction. The
excise tax authorized by division (B)(1) of this section shall be
in addition to any excise tax levied pursuant to
division (C) of
section
5739.02, section 5739.024
5739.08 or 5739.09 of the
Revised Code, or
division (B)(2) of this section. (2) Within that portion of any municipal corporation that
is
located within the territory of the authority or within the
boundaries of any township that is located within the territory
of
the authority, which municipal corporation or township is
levying
any portion of the excise tax authorized by division
(C)(1)(A) of
section
5739.02
5739.08 of the Revised Code, and with the
approval, by ordinance or resolution, of the legislative
authority
of that municipal corporation or township, an
additional excise
tax not to exceed nine-tenths of one per cent
on each transaction.
The excise tax authorized by division
(B)(2) of this section may
be levied only if, on the effective
date of the levy specified in
the resolution making the levy, the
amount being levied pursuant
to division
(C)(1)(A) of section
5739.02
5739.08 of the Revised
Code by each municipal corporation or
township in which the tax
authorized by division (B)(2) of this
section will be levied, when
added to the amount levied under
division (B)(2) of this section,
does not exceed three per cent
on each transaction. The excise
tax authorized by division
(B)(2) of this section shall be in
addition to any excise tax
that is levied pursuant to
division (C)
of section 5739.02 of the
Revised Code, section
5739.024
5739.08
or 5739.09 of the Revised Code, or division
(B)(1) of this
section. (C) The authority shall provide for the administration and
allocation of the excise taxes levied pursuant to division (B) of
this section. All receipts arising from those excise taxes shall
be expended for the purposes provided in, and in accordance with
this section and section 351.141 of the Revised Code. An excise
tax levied under division (B) of this section shall remain in
effect at the rate at which it is levied for at least the
duration
of the period for which the receipts from the tax have
been
anticipated and pledged pursuant to section 351.141 of the
Revised
Code. (D) Except as provided in division (B)(2) of this section,
the levy of an excise tax on each transaction pursuant to
division
(C) of section 5739.02 of the Revised Code and section
5739.024
sections 5739.08 and 5739.09 of the Revised Code does not prevent
a convention
facilities authority from levying the excise taxes
pursuant to
division (B) of this section.
Sec. 351.03. (A) Except as provided in division (A)(3) of
section
5739.024
5739.09 or in section 5739.026 of the Revised
Code,
no county creating a convention facilities authority may
appropriate and
expend public funds to finance or subsidize the
operation of the authority. (B) Subject to making due provisions for payment and
performance of its
obligations, a convention facilities authority
may be dissolved by the county
creating it. In such event the
properties of the authority shall be
transferred to the county
creating it, and the county may thereupon
appropriate and expend
public funds to finance or subsidize the operation of
such
facilities.
Sec. 351.141. A convention facilities authority that
levies
one or both of the excise taxes authorized by division (B)
of
section 351.021 of the Revised Code or that receives contributions
pursuant to division (A)(3) of section
5739.024
5739.09 of the
Revised Code, by resolution may
anticipate the proceeds of the
levy and issue convention
facilities authority tax anticipation
bonds, and notes
anticipating the proceeds or the bonds, in the
principal amount
that, in the opinion of the authority, are
necessary for the
purpose of paying the cost of one or more
facilities or parts of
one or more facilities, and as able, with
the interest on them,
be paid over the term of the issue, or in
the case of notes
anticipating bonds over the term of the bonds,
by the estimated
amount of the excise taxes or contributions
anticipated thereby. The
excise taxes
or contributions are
determined by the general assembly to satisfy any
applicable
requirement of Section 11 of Article XII, Ohio Constitution. An
authority, at any time, may issue renewal tax anticipation notes,
issue tax anticipation bonds to pay such notes, and, whenever it
considers refunding expedient, refund any tax anticipation bonds
by the issuance of tax anticipation refunding bonds whether the
bonds to be refunded have or have not matured, and issue tax
anticipation bonds partly to refund bonds then outstanding and
partly for any other authorized purpose. The refunding bonds
shall be sold and the proceeds needed for such purpose applied in
the manner provided in the bond proceedings to the purchase,
redemption, or payment of the bonds to be refunded. Every issue of outstanding tax anticipation bonds shall be
payable out of the proceeds of the excise taxes or contributions
anticipated and
other revenues of the authority that are pledged
for such
payment. The pledge shall be valid and binding from the
time the
pledge is made, and the anticipated excise taxes,
contributions, and revenues so
pledged and thereafter received by
the authority immediately
shall be subject to the lien of that
pledge without any physical
delivery of those excise taxes,
contributions, and
revenues or further act. The
lien of any
pledge is valid and binding as against all parties
having claims
of any kind in tort, contract, or otherwise against
the authority,
whether or not such parties have notice of the
lien. Neither the
resolution nor any trust agreement by which a
pledge is created
need be filed or recorded except in the
authority's records. Whether or not the bonds or notes are of such form and
character as to be negotiable instruments under Title XIII of the
Revised Code, the bonds or notes shall have all the qualities and
incidents of negotiable instruments, subject only to their
provisions for registration, if any. The tax anticipation bonds shall bear such date or dates,
and
shall mature at such time or times, in the case of any such
notes
or any renewals of such notes not exceeding twenty years
from the
date of issue of such original notes and in the case of
any such
bonds or any refunding bonds not exceeding forty years
from the
date of the original issue of notes or bonds for the
purpose, and
shall be executed in the manner that the resolution
authorizing
the bonds may provide. The tax anticipation bonds
shall bear
interest at such rates, or at variable rate or rates
changing from
time to time, in accordance with provisions
provided in the
authorizing resolution, be in such denominations
and form, either
coupon or registered, carry such registration
privileges, be
payable in such medium of payment and at such
place or places, and
be subject to such terms of redemption, as
the authority may
authorize or provide. The tax anticipation
bonds may be sold at
public or private sale, and at, or at not
less than the price or
prices as the authority determines. If
any officer whose
signature or a facsimile of whose signature
appears on any bonds
or coupons ceases to be such officer before
delivery of the bonds,
the signature or facsimile shall
nevertheless be sufficient for
all purposes as if the officer
had remained
in office until
delivery of the bonds, and in case the seal of
the authority has
been changed after a facsimile has been
imprinted on the bonds,
the facsimile seal will continue to be
sufficient for all
purposes. Any resolution or resolutions authorizing any tax
anticipation bonds or any issue of tax anticipation bonds may
contain provisions, subject to any agreements with bondholders as
may then exist, which provisions shall be a part of the contract
with the holders of the bonds, as to the pledging of any or all
of
the authority's anticipated excise taxes,
contributions, and
revenues to
secure the payment of the bonds or of any issue of the
bonds; the
use and disposition of revenues of the authority; the
crediting
of the proceeds of the sale of bonds to and among the
funds
referred to or provided for in the resolution; limitations
on the
purpose to which the proceeds of sale of the bonds may be
applied
and the pledging of portions of such proceeds to secure
the
payment of the bonds or of any issue of the bonds; as to notes
issued in anticipation of the issuance of bonds, the agreement of
the authority to do all things necessary for the authorization,
issuance, and sale of such bonds in such amounts as may be
necessary for the timely retirement of such notes; limitations on
the issuance of additional bonds; the terms upon which additional
bonds may be issued and secured; the refunding of outstanding
bonds; the procedure, if any, by which the terms of any contract
with bondholders may be amended, the amount of bonds the holders
of which must consent thereto, and the manner in which such
consent may be given; securing any bonds by a trust agreement in
accordance with section 351.16 of the Revised Code; any other
matters, of like or different character, that in any way affect
the security or protection of the bonds. The excise taxes
anticipated by the bonds, including bonds anticipated by notes,
shall not be subject to diminution by initiative or referendum or
by law while the bonds or notes remain outstanding in accordance
with their terms, unless provision is made by law or by the
authority for an adequate substitute therefor reasonably
satisfactory to the trustee, if a trust agreement secures the
bonds. Neither the members of the board of directors of the
authority nor any person executing the bonds shall be liable
personally on the bonds or be subject to any personal liability
or
accountability by reason of the issuance thereof.
Sec. 505.56. Subject to the limitation in division
(C)(1)(A)
of section
5739.02
5739.08
of the Revised Code, a board of
township trustees may by resolution adopted by
a majority of the
members of the board, levy an excise tax on transactions by
which
lodging by a hotel is or is to be furnished to transient guests.
The
board may establish all regulations necessary to provide for
the
administration and allocation of the tax. All funds arising
from such an
excise tax shall be deposited in the township
treasury and may be expended for
any lawful purpose. A board of
township trustees shall not levy the tax
authorized by this
section in any city or village. As used in this section, "hotel" and "transient guests" have
the same meaning
as in section 5739.01 of the Revised Code.
Sec. 3715.52. (A) The following acts and causing them are
prohibited: (1) The manufacture, sale, or delivery, holding or
offering
for sale of any food, drug, device, or cosmetic that is
adulterated or misbranded; (2) The adulteration or misbranding of any food, drug,
device, or cosmetic; (3) The receipt in commerce of any food, drug, device, or
cosmetic that is adulterated or misbranded, and the delivery or
proffered delivery thereof for pay or otherwise; (4) The sale, delivery for sale, holding for sale, or
offering for sale of any article in violation of section 3715.61
or 3715.65 of the Revised Code; (5) The dissemination of any false advertisement; (6) The refusal to permit entry or inspection, or to
permit
the taking of a sample, as authorized by section 3715.70
of the
Revised Code; (7) The giving of a guaranty or undertaking that is false,
except by a
person who relied on a
guaranty or undertaking to the
same effect signed by, and
containing the name and address of the
person residing in this
state from whom the person received in
good faith the food,
drug, device,
or cosmetic; (8) The removal or disposal of a detained or embargoed
article in violation of section 3715.55 or 3715.551 of the
Revised
Code; (9) The alteration, mutilation, destruction, obliteration,
or removal of the whole or any part of the labeling of, or the
doing of any other act with respect to a food, drug, device, or
cosmetic, if the act is done while the
article is held for sale
and results in the article being misbranded; (10) Forging, counterfeiting, simulating, or falsely
representing, or without proper authority using any mark, stamp,
tag, label, or other identification device authorized or required
by rules adopted pursuant to
sections 3715.52 to 3715.72 of
the
Revised Code; (11) The using, on the labeling of any drug or in any
advertisement relating to a drug, of any representation or
suggestion that any application with respect to the drug is
effective under section 3715.65 of the Revised Code or that
the
drug complies with the provisions of that section; (12) The using by any person to the person's own advantage,
or revealing, other than to the director of agriculture or to the
courts when relevant in any judicial proceeding under sections
3715.52 to 3715.72 of the Revised Code, any information acquired
under authority of sections 3715.01 and 3715.52 to 3715.72 of the
Revised Code, concerning any information that as a trade
secret is
entitled to protection; (13) The issuance by the manufacturer, packer, or
distributor of a dangerous drug of any advertisements,
catalogues,
or price lists, except those lists specifically
designed for
disseminating price change information, that do not
contain in
clearly legible form the name and place of business of
the
manufacturer who mixed the final ingredients and, if
different,
the manufacturer who produced the drug in its finished
dosage form
and, if different, the packer or distributor. (B)(1) No person at a flea market shall sell, offer for
sale, or knowingly permit the sale of any of the following
products: (a) Baby food, infant formula,
or similar products; (b) Any drug, cosmetic, or device; (c) Any product on which is printed or stamped an
expiration
date or a date recommended by the manufacturer as
either the last
day on which the product should be offered for
sale or the last
day on which the product should be used.
(2) Division (B)(1) of this section does
not apply to a
person who keeps
available for public inspection an identification
card
identifying the person as an authorized
representative of the
manufacturer or distributor of any drug,
cosmetic, or device, as
long as the card
is not false, fraudulent, or fraudulently
obtained. (3) Division (B)(1)(c) of this
section does not apply to a
person or governmental entity that is licensed as
a retail food
establishment or food service operation under Chapter
3717. of the
Revised
Code or is listed in division (B)(9) or
(12) of section
3717.42 of the Revised Code. (4) As used in division (B)(1) of this section,
"flea
market" means any location, other than a permanent retail store,
at
which space is rented or otherwise made available to others for
the conduct of
business as transient
or limited vendors as defined
in section 5739.17 of the
Revised Code.
Sec. 4501.32. (A) There
is hereby created in the state
treasury the professional sports
teams license plate fund. The
fund shall consist of the
contributions that are paid to the
registrar of motor vehicles
by applicants who voluntarily choose
to obtain license plates
bearing the logo of a professional sports
team pursuant to
section 4503.591 of the Revised
Code. (B) If a
professional sports team located in this state
desires to have
its logo appear on license plates issued by this
state, it shall
inform
the largest convention and visitors' bureau
of the county in which
the professional sports team
is located of
that desire. That convention and visitors' bureau
shall create a
sports
commission to operate in that county to receive the
contributions
that are paid by applicants who choose to be issued
license
plates bearing the logo of that professional sports team
for
display on their motor vehicles. The
sports commission shall
negotiate with the professional sports team to permit the
display
of the team's logo on license plates issued by this state, enter
into the contract with the team to permit such display, and pay to
the team
any licensing or rights fee that must be paid in
connection with the issuance
of the license plates. Upon
execution of the contract, the sports commission
shall provide a
copy of it to the registrar of motor vehicles, along with any
other documentation the registrar may require. Upon receipt of
the contract
and any required additional documentation, and when
the numerical requirement
contained in division (A) of section
4503.78
of the Revised
Code has been met relative to that
particular
professional sports team, the registrar shall take the
measures necessary to
issue license plates bearing the logo of
that team. The
registrar shall pay to the sports commission all
contributions
that are paid by applicants who obtain license
plates that bear
the logos of participating professional sports
teams located in
the county of the sports commission, irrespective
of
the county of residence of an applicant. (C) A sports
commission shall expend the money it receives
under this section
to attract amateur regional, national, and
international sporting events
to the municipal corporation,
county, or township in which it is
located, and it may sponsor
such events. Prior to attracting or
sponsoring such events, the
sports commission shall perform an
economic analysis to determine
whether the proposed event will
have a positive economic effect on
the greater area in which the
event will be held. A sports
commission shall not expend any
money it receives under this
section to attract or sponsor an amateur
regional, national, or
international sporting event if its
economic analysis does not
result in a finding that the proposed
event will have a positive
economic effect on the greater area
in which the event will be
held. A sports commission that receives money pursuant to this
section, in
addition to any other duties imposed on it by law and
notwithstanding the
scope
of those duties, also shall encourage
the economic development of this state
through the promotion of
tourism within all areas of this state. A sports
commission that
receives ten thousand dollars or more during any calendar year
pursuant to this section shall submit a written report to the
director of
development, on or before the first day of
October of
the next succeeding year, detailing
its efforts and expenditures
in the promotion of tourism during the calendar
year in which it
received the ten thousand dollars or more. As used in this division, "promotion of tourism" means the
encouragement
through advertising, educational and informational
means, and public
relations,
both within the state and outside of
it, of travel by persons away from their
homes for pleasure,
personal reasons, or other purposes, except to work, to
this state
or to the region in which the sports commission is located. (D) For purposes of this section: (1) The "largest" convention and visitors'
bureau of a
county is the bureau that receives the largest
amount of money
generated in that county from excise taxes
levied on lodging
transactions under sections 351.021,
5739.02
5739.08,
and
5739.024
5739.09 of the Revised
Code. (2) "Sports commission" means a
nonprofit corporation
organized under the laws of
this state that is entitled to tax
exempt status under section
501(c)(3) of the
"Internal Revenue
Code of 1986," 100 Stat. 2085, 26 U.S.C.A.
501, as amended, and
whose function is to attract, promote, or
sponsor sports and
athletic events within a municipal
corporation, county, or
township. Such a commission shall consist of twenty-one members. Seven
members shall
be appointed by the mayor of the largest city to be
served by the commission.
Seven members shall be appointed by the
board of county commissioners of the
county to be served by the
commission. Seven members shall be appointed by
the largest
convention and
visitor's
visitors' bureau in the
area to be served
by the
commission. A sports commission may
provide all services
related to attracting, promoting, or
sponsoring such events,
including, but not limited to, the
booking of athletes and teams,
scheduling, and hiring or
contracting for staff, ushers, managers,
and other persons whose
functions are directly related to the
sports and athletic events
the commission attracts, promotes, or
sponsors.
Sec. 5703.65. Registration with the central registration
system provided for in section 5740.05 of the Revised Code shall
not be used as a basis for establishing nexus with or in this
state for any tax levied by the state or a political subdivision
of the state.
Sec. 5739.01. As used in this chapter: (A) "Person" includes individuals, receivers, assignees,
trustees in bankruptcy, estates, firms, partnerships,
associations, joint-stock companies, joint ventures, clubs,
societies, corporations, the state and its political
subdivisions,
and combinations of individuals of any form. (B) "Sale" and "selling" include all of the following
transactions for a consideration in any manner, whether
absolutely
or conditionally, whether for a price or rental, in
money or by
exchange, and by any means whatsoever: (1) All transactions by which title or possession, or
both,
of tangible personal property, is or is to be transferred,
or a
license to use or consume tangible personal property is or
is to
be granted; (2) All transactions by which lodging by a hotel is or is
to
be furnished to transient guests; (3) All transactions by which: (a) An item of tangible personal property is or is to be
repaired, except property, the purchase of which would be exempt
from the tax imposed by section 5739.02 of the Revised Code; (b) An item of tangible personal property is or is to be
installed, except property, the purchase of which would be exempt
from the tax imposed by section 5739.02 of the Revised Code or
property that is or is to be incorporated into and will become a
part of a production, transmission, transportation, or
distribution system for the delivery of a public utility service; (c) The service of washing, cleaning, waxing, polishing,
or
painting a motor vehicle is or is to be furnished; (d) Industrial laundry cleaning services are or are to be
provided; (e) Automatic data processing, computer services, or
electronic information services are or are to be provided for use
in business when the true object of the transaction is the
receipt
by the consumer of automatic data processing, computer
services,
or electronic information services rather than the
receipt of
personal or professional services to which automatic
data
processing, computer services, or electronic information
services
are incidental or supplemental. Notwithstanding any
other
provision of this chapter, such transactions that occur
between
members of an affiliated group are not sales. An
affiliated group
means two or more persons related in such a way
that one person
owns or controls the business operation of
another member of the
group. In the case of corporations with
stock, one corporation
owns or controls another if it owns more
than fifty per cent of
the other corporation's common stock with
voting rights. (f) Telecommunications service, other than mobile
telecommunications service after July 31, 2002, is provided
that
originates
or terminates in this state and is charged in the
records of the
telecommunications service vendor to the consumer's
telephone
number or account in this state, or that both originates
and
terminates in this state; but does not include transactions by
which
telecommunications service is paid for by using a prepaid
authorization number
or prepaid telephone calling card, or by
which local
telecommunications service is obtained from a
coin-operated
telephone and paid for by using coin; (g) Landscaping and lawn care service is or is to be
provided; (h) Private investigation and security service is or is to
be provided; (i) Information services or tangible personal property is
provided or ordered by means of a nine hundred telephone call; (j) Building maintenance and janitorial service is or is
to
be provided; (k) Employment service is or is to be provided; (l) Employment placement service is or is to be provided; (m) Exterminating service is or is to be provided; (n) Physical fitness facility service is or is to be
provided; (o) Recreation and sports club service is or is to be
provided.
(p) After July 31, 2002, mobile telecommunications service is
or is to be provided in this state pursuant to the "Mobile
Telecommunications Sourcing Act," P.L. No. 106-252, 114 Stat. 626
to 632 (2000), 4 U.S.C.A. 116 to 126, as amended. (4) All transactions by which printed, imprinted,
overprinted, lithographic, multilithic, blueprinted, photostatic,
or other productions or reproductions of written or graphic
matter
are or are to be furnished or transferred; (5) The production or fabrication of tangible personal
property for a consideration for consumers who furnish either
directly or indirectly the materials used in the production of
fabrication work; and include the furnishing, preparing, or
serving for a consideration of any tangible personal property
consumed on the premises of the person furnishing, preparing, or
serving such tangible personal property. Except as provided in
section 5739.03 of the Revised Code, a construction contract
pursuant to which tangible personal property is or is to be
incorporated into a structure or improvement on and becoming a
part of real property is not a sale of such tangible personal
property. The construction contractor is the consumer of such
tangible personal property, provided that the sale and
installation of carpeting, the sale and installation of
agricultural land tile, the sale and erection or installation of
portable grain bins, or the provision of landscaping and lawn
care
service and the transfer of property as part of such service
is
never a construction contract. The transfer of copyrighted
motion
picture films for exhibition purposes is not a sale,
except such
films as are used solely for advertising purposes.
Other than as
provided in this section, "sale" and "selling" do
not include
transfers of interest in leased property where the original lessee
and the terms of the original lease agreement remain unchanged, or
professional, insurance, or personal service
transactions
that
involve the transfer of tangible personal
property as an
inconsequential element, for which no separate
charges are made. As used in division (B)(5) of this section: (a) "Agricultural land tile" means fired clay or concrete
tile, or flexible or rigid perforated plastic pipe or tubing,
incorporated or to be incorporated into a subsurface drainage
system appurtenant to land used or to be used directly in
production by farming, agriculture, horticulture, or
floriculture.
The term does not include such materials when they
are or are to
be incorporated into a drainage system appurtenant
to a building
or structure even if the building or structure is
used or to be
used in such production. (b) "Portable grain bin" means a structure that is used or
to be used by a person engaged in farming or agriculture to
shelter the person's grain and that is designed to be
disassembled
without significant damage to its component parts. (6) All transactions in which all of the shares of stock
of
a closely held corporation are transferred, if the corporation
is
not engaging in business and its entire assets consist of
boats,
planes, motor vehicles, or other tangible personal
property
operated primarily for the use and enjoyment of the
shareholders; (7) All transactions in which a warranty, maintenance or
service contract, or similar agreement by which the vendor of the
warranty, contract, or agreement agrees to repair or maintain the
tangible personal property of the consumer is or is to be
provided; (8) All transactions by which a prepaid authorization number
or a prepaid telephone calling card is or is to be
transferred. (C) "Vendor" means the person providing the service or by
whom the transfer effected or license given by a sale is or is to
be made or given and, for sales described in division (B)(3)(i)
of
this section, the telecommunications service vendor that
provides
the nine hundred telephone service; if two or more
persons are
engaged in business at the same place of business
under a single
trade name in which all collections on account of
sales by each
are made, such persons shall constitute a single
vendor. Physicians, dentists, hospitals, and veterinarians who are
engaged in selling tangible personal property as received from
others, such as eyeglasses, mouthwashes, dentifrices, or similar
articles, are vendors. Veterinarians who are engaged in
transferring to others for a consideration drugs, the dispensing
of which does not require an order of a licensed veterinarian or
physician under federal law, are vendors. (D)(1) "Consumer" means the person for whom the service is
provided, to whom the transfer effected or license given by a
sale
is or is to be made or given, to whom the service described
in
division (B)(3)(f) or (i) of this section is charged, or to
whom
the admission is granted. (2) Physicians, dentists, hospitals, and blood banks
operated by nonprofit institutions and persons licensed to
practice veterinary medicine, surgery, and dentistry are
consumers
of all tangible personal property and services
purchased by them
in connection with the practice of medicine,
dentistry, the
rendition of hospital or blood bank service, or
the practice of
veterinary medicine, surgery, and dentistry. In
addition to being
consumers of drugs administered by them or by
their assistants
according to their direction, veterinarians also
are consumers of
drugs that under federal law may be dispensed
only by or upon the
order of a licensed veterinarian or
physician, when transferred by
them to others for a consideration
to provide treatment to animals
as directed by the veterinarian. (3) A person who performs a facility management, or
similar
service contract for a contractee is a consumer of all
tangible
personal property and services purchased for use in
connection
with the performance of such contract, regardless of
whether title
to any such property vests in the contractee. The
purchase of
such property and services is not subject to the
exception for
resale under division (E)(1) of this section. (4)(a) In the case of a person who purchases printed
matter
for the purpose of distributing it or having it distributed to the
public or to a designated segment of the public, free of charge,
that person
is the consumer of that printed matter, and the
purchase of that printed
matter for that purpose is a sale. (b) In the case of a person who produces, rather than
purchases, printed matter for the purpose of distributing it or
having it
distributed to the public or to a designated segment of
the public, free of
charge, that person is the consumer of all
tangible personal property and
services purchased for use or
consumption in the production of that printed
matter. That person
is not entitled to claim exception under division
(E)(8) of this
section for any material incorporated into the printed
matter or
any equipment, supplies, or services primarily used to produce the
printed matter. (c) The distribution of
printed matter to the public or to a
designated segment of the public, free of
charge, is not a sale to
the members of the public to whom the printed matter
is
distributed or to any persons who purchase space in the printed
matter for
advertising or other purposes. (5) A person who makes sales of any of the services listed
in
division (B)(3) of this section is the consumer of any tangible
personal property used in performing the service. The purchase of
that
property is not subject to the resale exception under
division (E)(1)
of this section. (E) "Retail sale" and "sales at retail" include all sales
except those in which the purpose of the consumer is: (1) To resell the thing transferred or benefit of the
service provided, by a person engaging in business, in the form
in
which the same is, or is to be, received by the person; (2) To incorporate the thing transferred as a material or
a
part, into tangible personal property to be produced for sale
by
manufacturing, assembling, processing, or refining, or to use
or
consume the thing transferred directly in producing a product for
sale
by mining, including
without limitation the extraction from
the earth of all
substances
that are classed geologically as
minerals, production
of crude oil and natural gas, farming,
agriculture, horticulture,
or floriculture, and persons engaged in
rendering farming,
agricultural, horticultural, or floricultural
services, and
services in the exploration for, and production of,
crude oil and
natural gas, for others are deemed engaged directly
in farming,
agriculture, horticulture, and floriculture, or
exploration for,
and production of, crude oil and natural gas;
directly in the
rendition of a public utility service, except that
the sales tax
levied by section 5739.02 of the Revised Code shall
be collected
upon all meals, drinks, and food for human
consumption sold upon
Pullman and railroad coaches. This
paragraph does not exempt or
except from "retail sale" or "sales
at retail" the sale of
tangible personal property that is to be
incorporated into a
structure or improvement to real property. (3) To hold the thing transferred as security for the
performance of an obligation of the vendor; (4) To use or consume the thing transferred in the process
of reclamation as required by Chapters 1513. and 1514. of the
Revised Code; (5) To resell, hold, use, or consume the thing transferred
as evidence of a contract of insurance; (6) To use or consume the thing directly in commercial
fishing; (7) To incorporate the thing transferred as a material or
a
part into, or to use or consume the thing transferred directly
in
the production of, magazines distributed as controlled
circulation
publications; (8) To use or consume the thing transferred in the
production and preparation in suitable condition for market and
sale of printed, imprinted, overprinted, lithographic,
multilithic, blueprinted, photostatic, or other productions or
reproductions of written or graphic matter; (9) To use the thing transferred, as described in section
5739.011 of the Revised Code, primarily in a manufacturing
operation to produce tangible personal property for sale; (10) To use the benefit of a warranty, maintenance or
service contract, or similar agreement, as defined in division
(B)(7) of this section, to repair or maintain tangible personal
property, if all of the property that is the subject of the
warranty, contract, or agreement would be exempt on its purchase
from the tax imposed by section 5739.02 of the Revised Code; (11) To use the thing transferred as qualified research and
development
equipment; (12) To use or consume the thing transferred primarily in
storing, transporting, mailing, or otherwise handling purchased
sales inventory in a warehouse, distribution center, or similar
facility when the inventory is primarily distributed outside this
state to retail stores of the person who owns or controls the
warehouse, distribution center, or similar facility, to retail
stores of an affiliated group of which that person is a member,
or
by means of direct marketing. Division (E)(12) of this
section
does not apply to motor vehicles registered for operation
on the
public highways. As used in division (E)(12) of this
section,
"affiliated group" has the same meaning as in division
(B)(3)(e)
of this section and "direct marketing" has the same
meaning as in
division (B)(37) of section 5739.02 of the Revised
Code. (13) To use or consume the thing transferred to fulfill a
contractual obligation incurred by a warrantor pursuant to a
warranty provided as a part of the price of the tangible personal
property sold or by a vendor of a warranty, maintenance or
service
contract, or similar agreement the provision of which is
defined
as a sale under division (B)(7) of this section; (14) To use or consume the thing transferred in the
production of a
newspaper for distribution to the public; (15) To use tangible personal property to perform a service
listed in
division (B)(3) of this section, if the property is or
is to be
permanently transferred to the consumer of the service as
an integral part of
the performance of the service. As used in division (E) of this section, "thing" includes all
transactions included in divisions (B)(3)(a),
(b), and (e) of this
section. Sales conducted through a coin-operated device that
activates
vacuum equipment or equipment that dispenses water,
whether or not
in combination with soap or other cleaning agents
or wax, to the
consumer for the consumer's use on the
premises in washing,
cleaning, or waxing a motor vehicle, provided no other
personal
property or personal service is provided as part of the
transaction, are not retail sales or sales at retail. (F) "Business" includes any activity engaged in by any
person with the object of gain, benefit, or advantage, either
direct or indirect. "Business" does not include the activity of
a
person in managing and investing the person's own funds. (G) "Engaging in business" means commencing, conducting,
or
continuing in business, and liquidating a business when the
liquidator thereof holds
itself out to the public as
conducting
such business. Making a casual sale is not engaging in
business. (H)(1) "Price," except as provided in divisions (H)(2) and
(3) of this section, means the aggregate value in money of
anything paid or delivered, or promised to be paid or delivered,
in the complete performance of a retail sale, without any
deduction on account of the cost of the property sold, cost of
materials used, labor or service cost, interest, discount paid or
allowed after the sale is consummated, or any other expense. If
the retail sale consists of the rental or lease of tangible
personal property, "price" means the aggregate value in money of
anything paid or delivered, or promised to be paid or delivered,
in the complete performance of the rental or lease, without any
deduction for tax, interest, labor or service charge, damage
liability waiver, termination or damage charge, discount paid or
allowed after the lease is consummated, or any other expense.
Except as provided in division (H)(4) of this section, the sales
tax shall be calculated and collected by the lessor on
each
payment made by the lessee.
"Price" does not include the
consideration received as a deposit refundable to the consumer
upon return of a beverage container, the consideration received
as
a deposit on a carton or case that is used for such returnable
containers, or the consideration received as a refundable
security
deposit for the use of tangible personal property to the
extent
that it actually is refunded, if the consideration for
such
refundable deposit is separately stated from the
consideration
received or to be received for the tangible
personal property
transferred in the retail sale. Such
separation must appear in
the sales agreement or on the initial
invoice or initial billing
rendered by the vendor to the
consumer.
"Price" also does not
include delivery charges that are separately stated on the initial
invoice or initial billing rendered by the vendor. Price is the
amount
received inclusive of the tax,
provided the vendor
establishes to
the satisfaction of the tax
commissioner that the
tax was added to
the price. When the price
includes both a charge
for tangible
personal property and a
charge for providing a
service and the
sale of the property and
the charge for the
service are separately
taxable, or have a
separately determinable
tax status, the price
shall be separately
stated for each such
charge so the tax can be
correctly computed
and charged. The tax collected by the vendor from the consumer under
this
chapter is not part of the price, but is a tax collection
for the
benefit of the state and of counties levying an
additional sales
tax pursuant to section 5739.021 or 5739.026 of
the Revised Code
and of transit authorities levying an additional
sales tax
pursuant to section 5739.023 of the Revised Code.
Except for the
discount authorized in section 5739.12 of the
Revised Code, no
person other than the state or such a county or
transit authority
shall derive any benefit from the collection or
payment of such
tax.
As used in division (H)(1) of this section, "delivery
charges" means charges by the vendor for preparation and delivery
to a location designated by the consumer of tangible personal
property or a service, including transportation, shipping,
postage, handling, crating, and packing. (2) In the case of a sale of any new motor vehicle by a
new
motor vehicle dealer, as defined in section 4517.01 of the
Revised
Code, in which another motor vehicle is accepted by the
dealer as
part of the consideration received, "price" has the
same meaning
as in division (H)(1) of this section, reduced by
the credit
afforded the consumer by the dealer for the motor
vehicle received
in trade. (3) In the case of a sale of any watercraft or outboard
motor by a watercraft dealer licensed in accordance with section
1547.543 of the Revised Code, in which another watercraft,
watercraft and trailer, or outboard motor is accepted by the
dealer as part of the consideration received, "price" has the
same
meaning as in division (H)(1) of this section, reduced by
the
credit afforded the consumer by the dealer for the
watercraft,
watercraft and trailer, or outboard motor received in
trade.
(4) In the case of the lease of any motor vehicle designed
by the manufacturer to carry a load of not more than one ton,
watercraft,
outboard motor, or aircraft, or the lease of any
tangible personal property, other than motor vehicles designed by
the manufacturer to carry a load of more than one ton, to be used
by the lessee primarily for business purposes, the sales tax shall
be
collected by
the vendor at the time the lease is consummated
and
shall be
calculated by the vendor on the basis of the total
amount
to be
paid by the lessee under the lease agreement. If the
total amount of the consideration for the lease includes amounts
that are not calculated at the time the lease is executed, the tax
shall be calculated and collected by the vendor at the time such
amounts are billed to the lessee. In the case of an open-end
lease, the sales tax shall be calculated by the vendor on the
basis of the total amount to be paid during the initial fixed term
of the lease, and then for each subsequent renewal period as it
comes due. As used in
divisions (H)(3)
and (4) of this section,
"motor
vehicle" has the same meaning as in section 4501.01 of the
Revised
Code, and "watercraft"
includes an
outdrive unit attached
to the
watercraft. (I) "Receipts" means the total amount of the prices of the
sales of vendors, provided that cash discounts allowed and taken
on sales at the time they are consummated are not included, minus
any amount deducted as a bad debt pursuant to section 5739.121 of
the Revised Code. "Receipts" does not include the sale price of
property returned or services rejected by consumers when the full
sale price and tax are refunded either in cash or by credit. (J) "Place of business" means any location at which a
person
engages in business. (K) "Premises" includes any real property or portion
thereof
upon which any person engages in selling tangible
personal
property at retail or making retail sales and also
includes any
real property or portion thereof designated for, or
devoted to,
use in conjunction with the business engaged in by
such person. (L) "Casual sale" means a sale of an item of tangible
personal property
that was obtained by the person making the
sale, through purchase or otherwise, for the person's own use in
this
state and
was previously subject to any state's taxing
jurisdiction on its sale or use, and includes such items acquired
for the seller's use
that are sold by an auctioneer employed
directly by the person for such purpose, provided the location of
such sales is not the auctioneer's permanent place of business.
As
used in this division, "permanent place of business" includes
any
location where such auctioneer has conducted more than two
auctions during the year. (M) "Hotel" means every establishment kept, used,
maintained, advertised, or held out to the public to be a place
where sleeping accommodations are offered to guests, in which
five
or more rooms are
used for the accommodation of such guests,
whether
the rooms
are in one or several structures. (N) "Transient guests" means persons occupying a room or
rooms for sleeping accommodations for less than thirty
consecutive
days. (O) "Making retail sales" means the effecting of
transactions wherein one party is obligated to pay the price and
the other party is obligated to provide a service or to transfer
title to or possession of the item sold. "Making retail sales"
does not include the preliminary acts of promoting or soliciting
the retail sales, other than the distribution of printed matter
which displays or describes and prices the item offered for sale,
nor does it include delivery of a predetermined quantity of
tangible personal property or transportation of property or
personnel to or from a place where a service is performed,
regardless of whether the vendor is a delivery vendor. (P) "Used directly in the rendition of a public utility
service" means that property which is to be incorporated into and
will become a part of the consumer's production, transmission,
transportation, or distribution system and
that retains its
classification as tangible personal property after such
incorporation; fuel or power used in the production,
transmission,
transportation, or distribution system; and
tangible personal
property used in the repair and maintenance of
the production,
transmission, transportation, or distribution
system, including
only such motor vehicles as are specially
designed and equipped
for such use. Tangible personal property
and services used
primarily in providing highway transportation
for hire are not
used in providing a public utility service as
defined in this
division. (Q) "Refining" means removing or separating a desirable
product from raw or contaminated materials by distillation or
physical, mechanical, or chemical processes. (R) "Assembly" and "assembling" mean attaching or fitting
together parts to form a product, but do not include packaging a
product. (S) "Manufacturing operation" means a process in which
materials are changed, converted, or transformed into a different
state or form from which they previously existed and includes
refining materials, assembling parts, and preparing raw materials
and parts by mixing, measuring, blending, or otherwise committing
such materials or parts to the manufacturing process.
"Manufacturing operation" does not include packaging. (T) "Fiscal officer" means, with respect to a regional
transit authority, the secretary-treasurer thereof, and with
respect to a county
that is a transit authority, the fiscal
officer of the county transit board if one is appointed pursuant
to
section 306.03 of the Revised Code or the county auditor if the
board of
county commissioners operates the county transit system. (U) "Transit authority" means a regional transit authority
created pursuant to section 306.31 of the Revised Code or a
county
in which a county transit system is created pursuant to
section
306.01 of the Revised Code. For the purposes of this
chapter, a
transit authority must extend to at least the entire
area of a
single county. A transit authority
that includes
territory
in
more than one county must include all the area of
the most
populous county
that is a part of such transit
authority.
County
population shall be measured by the most
recent census
taken by
the United States census bureau. (V) "Legislative authority" means, with respect to a
regional transit authority, the board of trustees thereof, and
with respect to a county
that is a transit authority, the
board
of county commissioners. (W) "Territory of the transit authority" means all of the
area included within the territorial boundaries of a transit
authority as they from time to time exist. Such territorial
boundaries must at all times include all the area of a single
county or all the area of the most populous county
that is a
part
of such transit authority. County population shall be
measured by
the most recent census taken by the United States
census bureau. (X) "Providing a service" means providing or furnishing
anything described in division (B)(3) of this section for
consideration. (Y)(1)(a) "Automatic data processing" means processing of
others' data, including keypunching or similar data entry
services
together with verification thereof, or providing access
to
computer equipment for the purpose of processing data. (b) "Computer services" means providing services
consisting
of specifying computer hardware configurations and
evaluating
technical processing characteristics, computer
programming, and
training of computer programmers and operators,
provided in
conjunction with and to support the sale, lease, or
operation of
taxable computer equipment or systems. (c) "Electronic information services" means providing
access
to computer equipment by means of telecommunications
equipment for
the purpose of either of the following: (i) Examining or acquiring data stored in or accessible to
the computer equipment; (ii) Placing data into the computer equipment to be
retrieved by designated recipients with access to the computer
equipment. (d) "Automatic data processing, computer services, or
electronic information services" shall not include personal or
professional services. (2) As used in divisions (B)(3)(e) and (Y)(1) of this
section, "personal and professional services" means all services
other than automatic data processing, computer services, or
electronic information services, including but not limited to: (a) Accounting and legal services such as advice on tax
matters, asset management, budgetary matters, quality control,
information security, and auditing and any other situation where
the service provider receives data or information and studies,
alters, analyzes, interprets, or adjusts such material; (b) Analyzing business policies and procedures; (c) Identifying management information needs; (d) Feasibility studies, including economic and technical
analysis of existing or potential computer hardware or software
needs and alternatives; (e) Designing policies, procedures, and custom software
for
collecting business information, and determining how data
should
be summarized, sequenced, formatted, processed, controlled,
and
reported so that it will be meaningful to management; (f) Developing policies and procedures that document how
business events and transactions are to be authorized, executed,
and controlled; (g) Testing of business procedures; (h) Training personnel in business procedure applications; (i) Providing credit information to users of such
information by a consumer reporting agency, as defined in the
"Fair Credit Reporting Act," 84 Stat. 1114, 1129 (1970), 15
U.S.C.
1681a(f), or as hereafter amended, including but not
limited to
gathering, organizing, analyzing, recording, and
furnishing such
information by any oral, written, graphic, or
electronic medium; (j) Providing debt collection services by any oral,
written,
graphic, or electronic means. The services listed in divisions (Y)(2)(a) to (j) of this
section are not automatic data processing or computer services. (Z) "Highway transportation for hire" means the
transportation of personal property belonging to others for
consideration by any of the following: (1) The holder of a permit or certificate issued by this
state or the United States authorizing the holder to engage in
transportation of personal property belonging to others for
consideration over or on highways, roadways, streets, or any
similar public thoroughfare; (2) A person who engages in the transportation of personal
property belonging to others for consideration over or on
highways, roadways, streets, or any similar public thoroughfare
but who could not have engaged in such transportation on December
11, 1985, unless the person was the holder of a permit or
certificate of the types described in division (Z)(1) of this
section; (3) A person who leases a motor vehicle to and operates it
for a person described by division (Z)(1) or (2) of this section. (AA) "Telecommunications service" means the transmission
of
any interactive, two-way electromagnetic communications,
including
voice, image, data, and information, through the use of
any medium
such as wires, cables, microwaves, cellular radio,
radio waves,
light waves, or any combination of those or similar
media.
"Telecommunications service" includes message toll
service even
though the vendor provides the message toll service
by means of
wide area transmission type service or private
communications
service purchased from another telecommunications
service
provider, but does not include any of the following: (1) Sales of incoming or outgoing wide area transmission
service or wide area transmission type service, including eight
hundred or eight-hundred-type service, to the person contracting
for the receipt of that service; (2) Sales of private communications service to the person
contracting for the receipt of that service that entitles the
purchaser to exclusive or priority use of a communications
channel
or group of channels between exchanges; (3) Sales of telecommunications service by companies
subject
to the excise tax imposed by Chapter 5727. of the Revised
Code; (4) Sales of telecommunications service to a provider of
telecommunications service, including access services, for use in
providing telecommunications service; (5) Value-added nonvoice services in which computer
processing applications are used to act on the form, content,
code, or protocol of the information to be transmitted; (6) Transmission of interactive video programming by a
cable
television system as defined in section 505.90 of the
Revised
Code; (7) After July 31, 2002, mobile telecommunications service. (BB) "Industrial laundry cleaning services" means removing
soil or dirt from or supplying towels, linens, or articles of
clothing that belong to others and are used in a trade or
business. (CC) "Magazines distributed as controlled circulation
publications" means magazines containing at least twenty-four
pages, at least twenty-five per cent editorial content, issued at
regular intervals four or more times a year, and circulated
without charge to the recipient, provided that such magazines are
not owned or controlled by individuals or business concerns which
conduct such publications as an auxiliary to, and essentially for
the advancement of the main business or calling of, those who own
or control them. (DD) "Landscaping and lawn care service" means the
services
of planting, seeding, sodding, removing, cutting,
trimming,
pruning, mulching, aerating, applying chemicals,
watering,
fertilizing, and providing similar services to
establish, promote,
or control the growth of trees, shrubs,
flowers, grass, ground
cover, and other flora, or otherwise
maintaining a lawn or
landscape grown or maintained by the owner
for ornamentation or
other nonagricultural purpose. However,
"landscaping and lawn
care service" does not include the
providing of such services by a
person who has less than five
thousand dollars in sales of such
services during the calendar
year. (EE) "Private investigation and security service" means
the
performance of any activity for which the provider of such
service
is required to be licensed pursuant to Chapter 4749. of
the
Revised Code, or would be required to be so licensed in
performing
such services in this state, and also includes the
services of
conducting polygraph examinations and of monitoring
or overseeing
the activities on or in, or the condition of, the
consumer's home,
business, or other facility by means of
electronic or similar
monitoring devices. "Private investigation
and security service"
does not include special duty services
provided by off-duty police
officers, deputy sheriffs, and other
peace officers regularly
employed by the state or a political
subdivision. (FF) "Information services" means providing conversation,
giving consultation or advice, playing or making a voice or other
recording, making or keeping a record of the number of callers,
and any other service provided to a consumer by means of a nine
hundred telephone call, except when the nine hundred telephone
call is the means by which the consumer makes a contribution to a
recognized charity. (GG) "Research and development" means designing, creating,
or formulating new or enhanced products, equipment, or
manufacturing processes, and conducting scientific or
technological inquiry and experimentation in the physical
sciences
with the goal of increasing scientific knowledge which
may reveal
the bases for new or enhanced products, equipment, or
manufacturing processes. (HH) "Qualified research and development equipment" means
capitalized tangible personal property, and leased personal
property that would be capitalized if purchased, used by a person
primarily to perform research and development. Tangible personal
property primarily used in testing, as defined in division (A)(4)
of section 5739.011 of the Revised Code, or used for recording or
storing test results, is not qualified research and development
equipment unless such property is primarily used by the consumer
in testing the product, equipment, or manufacturing process being
created, designed, or formulated by the consumer in the research
and development activity or in recording or storing such test
results. (II) "Building maintenance and janitorial service" means
cleaning the interior or exterior of a building and any tangible
personal property located therein or thereon, including any
services incidental to such cleaning for which no separate charge
is made. However, "building maintenance and janitorial service"
does not include the providing of such service by a person who
has
less than five thousand dollars in sales of such service
during
the calendar year. (JJ) "Employment service" means providing or supplying
personnel, on a temporary or long-term basis, to perform work or
labor under the supervision or control of another, when the
personnel so supplied receive their wages, salary, or other
compensation from the provider of the service. "Employment
service" does not include: (1) Acting as a contractor or subcontractor, where the
personnel performing the work are not under the direct control of
the purchaser. (2) Medical and health care services. (3) Supplying personnel to a purchaser pursuant to a
contract of at least one year between the service provider and
the
purchaser that specifies that each employee covered under the
contract is assigned to the purchaser on a permanent basis. (4) Transactions between members of an affiliated group,
as
defined in division (B)(3)(e) of this section. (KK) "Employment placement service" means locating or
finding employment for a person or finding or locating an
employee
to fill an available position. (LL) "Exterminating service" means eradicating or
attempting
to eradicate vermin infestations from a building or
structure, or
the area surrounding a building or structure, and
includes
activities to inspect, detect, or prevent vermin
infestation of a
building or structure. (MM) "Physical fitness facility service" means all
transactions by which a membership is granted, maintained, or
renewed, including initiation fees, membership dues, renewal
fees,
monthly minimum fees, and other similar fees and dues, by a
physical fitness facility such as an athletic club, health spa,
or
gymnasium, which entitles the member to use the facility for
physical exercise. (NN) "Recreation and sports club service" means all
transactions by which a membership is granted, maintained, or
renewed, including initiation fees, membership dues, renewal
fees,
monthly minimum fees, and other similar fees and dues, by a
recreation and sports club, which entitles the member to use the
facilities of the organization. "Recreation and sports club"
means an organization that has ownership of, or controls or
leases
on a continuing, long-term basis, the facilities used by
its
members and includes an aviation club, gun or shooting club,
yacht
club, card club, swimming club, tennis club, golf club,
country
club, riding club, amateur sports club, or similar
organization. (OO) "Livestock" means farm animals commonly raised for
food
or food production, and includes but is not limited to
cattle,
sheep, goats, swine, and poultry. "Livestock" does not
include
invertebrates, fish, amphibians, reptiles, horses,
domestic pets,
animals for use in laboratories or for exhibition,
or other
animals not commonly raised for food or food production. (PP) "Livestock structure" means a building or structure
used exclusively for the housing, raising, feeding, or sheltering
of livestock, and includes feed storage or handling structures
and
structures for livestock waste handling. (QQ) "Horticulture" means the growing, cultivation, and
production of flowers, fruits, herbs, vegetables, sod, mushrooms,
and nursery stock. As used in this division, "nursery stock" has
the same meaning as in section 927.51 of the Revised Code. (RR) "Horticulture structure" means a building or
structure
used exclusively for the commercial growing, raising,
or
overwintering of horticultural products, and includes the area
used for stocking, storing, and packing horticultural products
when done in conjunction with the production of those products. (SS) "Newspaper" means an unbound publication bearing a
title or
name that is regularly published, at least as frequently
as biweekly, and
distributed from a fixed place of business to the
public in a specific
geographic area, and that contains a
substantial amount of news matter of
international, national, or
local events of interest to the general public. (TT) "Professional
racing team" means a person that employs
at least twenty
full-time employees for the purpose of conducting
a motor
vehicle racing business for profit. The person must
conduct the
business with the purpose of racing one or more motor
racing
vehicles in at least ten competitive professional racing
events
each year that comprise all or part of a motor racing
series
sanctioned by one or more motor racing sanctioning
organizations. A "motor racing vehicle" means a vehicle for
which
the chassis, engine, and parts are designed
exclusively for motor
racing, and does not include a stock
or production model vehicle
that may be modified for use in
racing. For the purposes of this
division: (1) A "competitive professional racing event" is a motor
vehicle racing event sanctioned by one or more motor racing
sanctioning organizations, at which aggregate cash prizes in
excess of eight hundred thousand dollars are awarded to
the
competitors. (2) "Full-time employee" means an individual who is
employed
for consideration for thirty-five or more hours a week,
or who
renders any other standard of service generally accepted
by custom
or specified by contract as full-time
employment. (UU)(1) "Prepaid
authorization number" means a numeric or
alphanumeric
combination that represents a prepaid account that
can be used
by the account holder solely to obtain
telecommunications
service, and includes any renewals or increases
in the prepaid
account. (2) "Prepaid telephone calling card" means a tangible
item
that contains a prepaid authorization number that can be
used
solely to obtain telecommunications service, and includes
any
renewals or increases in the prepaid account.
(VV) "Lease" means any transfer for a consideration of the
possession of and right to use, but not title to, tangible
personal property for a fixed period of time greater than
twenty-eight days or for an open-ended period of time with a
minimum fixed period of more than twenty-eight days. (WW) "Mobile telecommunications service" has the same
meaning as in the "Mobile Telecommunications Sourcing Act," Pub.
L.
No. 106-252, 114 Stat. 631 (2000), 4 U.S.C.A. 124(7), as
amended. (XX) "Certified service provider" has the same meaning as in
section 5740.01 of the Revised Code.
Sec. 5739.02. For the purpose of providing revenue with
which to meet the needs of the state, for the use of the general
revenue
fund of the state, for the purpose of securing a thorough
and
efficient system of common schools throughout the state, for
the purpose of affording revenues, in addition to those from
general property taxes, permitted under constitutional
limitations, and from other sources, for the support of local
governmental functions, and for the purpose of reimbursing the
state for the expense of administering this chapter, an excise
tax
is hereby levied on each retail sale made in this state. (A) The tax shall be collected pursuant to the schedules
in
section 5739.025 of the Revised Code. The tax applies and is collectible when the sale is made,
regardless of the time when the price is paid or delivered. In the case of a sale, the price of which consists in whole
or in part of rentals for the use of the thing transferred, the
tax, as regards such rentals, shall be measured by the
installments thereof. In the case of a sale of a service defined under division
(MM) or (NN) of section 5739.01 of the Revised Code, the price of
which consists in whole or in part of a membership for the
receipt
of the benefit of the service, the tax applicable to the
sale
shall be measured by the installments thereof. (B) The tax does not apply to the following: (1) Sales to the state or any of its political
subdivisions,
or to any other state or its political subdivisions
if the laws of
that state exempt from taxation sales made to this
state and its
political subdivisions; (2) Sales of food for human consumption off the premises
where sold; (3) Sales of food sold to students only in a cafeteria,
dormitory, fraternity, or sorority maintained in a private,
public, or parochial school, college, or university; (4) Sales of newspapers, and of magazine subscriptions
shipped by second class mail, and sales or transfers of magazines
distributed as controlled circulation publications; (5) The furnishing, preparing, or serving of meals without
charge by an employer to an employee provided the employer
records
the meals as part compensation for services performed or
work
done; (6) Sales of motor fuel upon receipt, use,
distribution, or
sale of which in this state a tax is imposed by
the law of this
state, but this exemption shall not apply to the
sale of motor
fuel on which a refund of the tax is
allowable under section
5735.14 of the Revised Code; and the tax
commissioner may deduct
the amount of tax levied by this section
applicable to the price
of motor fuel when granting a
refund of motor fuel tax pursuant to
section 5735.14 of
the Revised Code and shall cause the amount
deducted to be paid
into the general revenue fund of this state; (7) Sales of natural gas by a natural gas company, of water
by a water-works
company, or of steam by a heating company, if in
each case the
thing sold is delivered to consumers through pipes
or
conduits, and all sales of communications services by a
telephone
or telegraph company, all terms as defined in section
5727.01 of
the Revised Code; (8) Casual sales by a person, or auctioneer employed
directly by the person to conduct such sales, except as to
such
sales of
motor vehicles, watercraft or outboard motors required to
be
titled under section 1548.06 of the Revised Code, watercraft
documented with the United States coast guard, snowmobiles, and
all-purpose vehicles as defined in section 4519.01 of the Revised
Code; (9) Sales of services or tangible personal property, other
than motor vehicles, mobile homes, and manufactured
homes, by
churches, organizations exempt from taxation under
section
501(c)(3) of the Internal Revenue
Code of 1986, or
nonprofit
organizations operated exclusively for charitable
purposes as
defined in division (B)(12) of this section, provided
that the
number of days on which such tangible personal property
or
services, other than items never subject to the tax, are sold
does
not exceed six in any calendar year. If the number of days
on
which such sales are made exceeds six in any calendar year,
the
church or organization shall be considered to be engaged in
business and all subsequent sales by it shall be subject to the
tax. In counting the number of days, all sales by groups within
a
church or within an organization shall be considered to be
sales
of that church or organization, except that sales made by
separate
student clubs and other groups of students of a primary
or
secondary school, and sales made by a parent-teacher
association,
booster group, or similar organization that raises
money to
support or fund curricular or extracurricular activities
of a
primary or secondary school, shall not be considered to be
sales
of such school, and sales by each such club, group,
association,
or organization shall be counted separately for
purposes of the
six-day limitation. This division does not apply
to sales by a
noncommercial educational radio or television
broadcasting
station. (10) Sales not within the taxing power of this state under
the Constitution of the United States; (11) The transportation of persons or property, unless the
transportation is by a private investigation and security
service; (12) Sales of tangible personal property or services to
churches, to organizations exempt from taxation under section
501(c)(3) of the Internal Revenue Code of 1986, and to any other
nonprofit organizations operated exclusively for charitable
purposes in this state, no part of the net income of which inures
to the benefit of any private shareholder or individual, and no
substantial part of the activities of which consists of carrying
on propaganda or otherwise attempting to influence legislation;
sales to offices administering one or more homes for the aged or
one or more hospital facilities exempt under section 140.08 of
the
Revised Code; and sales to organizations described in
division (D)
of section 5709.12 of the Revised Code. "Charitable purposes" means the relief of poverty; the
improvement of health through the alleviation of illness,
disease,
or injury; the operation of an organization
exclusively
for the
provision of professional, laundry, printing, and
purchasing
services to hospitals or charitable institutions;
the
operation of
a home for the aged, as defined in section 5701.13
of the Revised
Code; the operation of a radio or television
broadcasting station
that is licensed by the federal
communications commission as a
noncommercial educational radio or
television station; the
operation of a nonprofit animal
adoption service or a county
humane society; the promotion of
education by an institution of
learning that maintains a faculty of
qualified instructors,
teaches regular continuous courses of study, and
confers a
recognized diploma upon completion of a specific
curriculum; the
operation of a parent-teacher association,
booster group, or
similar organization primarily engaged in the
promotion and
support of the curricular or extracurricular
activities of a
primary or secondary school; the operation of a
community or area
center in which presentations in music,
dramatics, the arts, and
related fields are made in order to
foster public interest and
education therein; the production of
performances in music,
dramatics, and the arts; or the
promotion of education by an
organization engaged in carrying on research
in, or the
dissemination of, scientific and technological
knowledge and
information primarily for the public. Nothing in this division shall be deemed to exempt sales to
any organization for use in the operation or carrying on of a
trade or business, or sales to a home for the aged for use in the
operation of independent living facilities as defined in division
(A) of section 5709.12 of the Revised Code. (13) Building and construction materials and services sold
to construction contractors for incorporation into a structure or
improvement to real property under a construction contract with
this state or a political subdivision thereof, or with the United
States government or any of its agencies; building and
construction materials and services sold to construction
contractors for incorporation into a structure or improvement to
real property that are accepted for ownership by this
state or
any
of its political subdivisions, or by the United States
government
or any of its agencies at the time of completion of
such
structures or improvements; building and construction
materials
sold to construction contractors for incorporation into
a
horticulture structure or livestock structure for a person
engaged
in the business of horticulture or producing livestock;
building
materials and services sold to a construction contractor
for
incorporation into a house of public worship or religious
education, or a building used exclusively for charitable purposes
under a construction contract with an organization whose purpose
is as described in division (B)(12) of this section; building
materials and
services sold to a construction contractor for
incorporation into a building
under a construction contract with
an organization exempt from taxation under
section 501(c)(3) of
the Internal Revenue
Code of 1986 when the building is to be used
exclusively for the
organization's exempt purposes; building and
construction materials sold for incorporation into the original
construction of a sports facility under section 307.696 of the
Revised Code; and building and construction materials and
services
sold to a construction contractor for incorporation into
real
property outside this state if such materials and services,
when
sold to a construction contractor in the state in which the
real
property is located for incorporation into real property in
that
state, would be exempt from a tax on sales levied by that
state; (14) Sales of ships or vessels or rail rolling stock used or
to be
used principally in interstate or foreign commerce, and
repairs,
alterations, fuel, and lubricants for such ships or
vessels or rail rolling
stock; (15) Sales to persons engaged in any of the activities
mentioned in division (E)(2) or (9) of section 5739.01 of the
Revised Code, to persons engaged in making retail sales, or to
persons who purchase for sale from a manufacturer tangible
personal property that was produced by the manufacturer in
accordance with specific designs provided by the purchaser, of
packages, including material, labels, and parts for packages, and
of
machinery, equipment, and material for use primarily in
packaging
tangible personal property produced for sale, including
any machinery,
equipment, and supplies used to make labels or
packages, to prepare packages
or products for labeling, or to
label packages or products, by or on the order
of the person doing
the packaging, or sold at retail.
"Packages"
includes bags,
baskets, cartons, crates, boxes, cans, bottles,
bindings,
wrappings, and other similar devices and containers, and
"packaging" means placing therein. (16) Sales of food to persons using food stamp
benefits to
purchase the food. As used in division (B)(16) of
this section,
"food" has the same meaning as in the
"Food Stamp
Act of 1977,"
91
Stat. 958, 7 U.S.C. 2012, as amended, and federal
regulations
adopted pursuant to that act. (17) Sales to persons engaged in farming, agriculture,
horticulture, or floriculture, of tangible personal property for
use or consumption directly in the production by farming,
agriculture, horticulture, or floriculture of other tangible
personal property for use or consumption directly in the
production of tangible personal property for sale by farming,
agriculture, horticulture, or floriculture; or material and parts
for incorporation into any such tangible personal property for
use
or consumption in production; and of tangible personal
property
for such use or consumption in the conditioning or
holding of
products produced by and for such use, consumption, or
sale by
persons engaged in farming, agriculture, horticulture, or
floriculture, except where such property is incorporated into real
property; (18) Sales of drugs dispensed by a licensed
pharmacist
upon
the order of a licensed health professional
authorized to
prescribe drugs to a human being, as the term
"licensed health
professional authorized to prescribe drugs" is defined in section
4729.01
of the Revised Code;
insulin as recognized in the official
United States pharmacopoeia; urine and blood testing materials
when used by diabetics or persons with hypoglycemia to test for
glucose or acetone; hypodermic syringes and needles when used by
diabetics for insulin injections; epoetin alfa when purchased for
use in
the treatment of persons with end-stage renal disease;
hospital
beds when purchased
for use by persons with medical
problems for medical purposes;
and oxygen and oxygen-dispensing
equipment when purchased for use
by persons with medical problems
for medical purposes; (19)(a) Sales of artificial limbs or portion thereof, breast
prostheses, and other prosthetic devices for humans; braces or
other devices for supporting weakened or nonfunctioning parts of
the human body; crutches
or other devices to aid human
perambulation; and items
of tangible
personal property used to
supplement impaired
functions of the
human body such as
respiration, hearing, or
elimination;
(b) Sales of wheelchairs; items incorporated into or used in
conjunction with a motor vehicle for the purpose of transporting
wheelchairs, other than transportation conducted in connection
with the sale or delivery of wheelchairs; and items incorporated
into or used in conjunction with a motor vehicle that are
specifically designed to assist a person with a disability to
access or operate the motor vehicle. As used in this division,
"person with a disability" means any person who has lost the use
of one or both legs or one or both arms, who is blind, deaf, or
disabled to the extent that the person is unable to move about
without the aid of crutches or a wheelchair, or whose mobility is
restricted by a permanent cardiovascular, pulmonary, or other
disabling condition.
(c) No
exemption under this division shall be allowed
for
nonprescription
drugs, medicines, or remedies; items or
devices
used to supplement
vision; items or devices whose
function is
solely or primarily
cosmetic; or physical fitness
equipment. This
division does not
apply to sales to a physician
or medical
facility for use in the
treatment of a patient. (20) Sales of emergency and fire protection vehicles and
equipment to nonprofit organizations for use solely in providing
fire protection and emergency services, including trauma care and
emergency
medical services, for political subdivisions of the
state; (21) Sales of tangible personal property manufactured in
this state, if sold by the manufacturer in this state to a
retailer for use in the retail business of the retailer outside of
this state and
if possession is taken from the manufacturer by the
purchaser
within this state for the sole purpose of immediately
removing
the same from this state in a vehicle owned by the
purchaser; (22) Sales of services provided by the state or any of its
political subdivisions, agencies, instrumentalities,
institutions,
or authorities, or by governmental entities of the
state or any of
its political subdivisions, agencies,
instrumentalities,
institutions, or authorities; (23) Sales of motor vehicles to nonresidents of this state
upon the presentation of an affidavit executed in this state by
the nonresident purchaser affirming that the purchaser is a
nonresident of this state, that possession of the motor vehicle
is
taken in this state for the sole purpose of immediately
removing
it from this state, that the motor vehicle will be
permanently
titled and registered in another state, and that the
motor vehicle
will not be used in this state; (24) Sales to persons engaged in the preparation of eggs
for
sale of tangible personal property used or consumed directly
in
such preparation, including such tangible personal property
used
for cleaning, sanitizing, preserving, grading, sorting, and
classifying by size; packages, including material and parts for
packages, and machinery, equipment, and material for use in
packaging eggs for sale; and handling and transportation
equipment
and parts therefor, except motor vehicles licensed to
operate on
public highways, used in intraplant or interplant
transfers or
shipment of eggs in the process of preparation for
sale, when the
plant or plants within or between which such
transfers or
shipments occur are operated by the same person.
"Packages"
includes containers, cases, baskets, flats, fillers,
filler flats,
cartons, closure materials, labels, and labeling
materials, and
"packaging" means placing therein. (25)(a) Sales of water to a consumer for residential use,
except the sale of bottled water, distilled water, mineral water,
carbonated water, or ice; (b) Sales of water by a nonprofit corporation engaged
exclusively in the treatment, distribution, and sale of water to
consumers, if such water is delivered to consumers through pipes
or tubing. (26) Fees charged for inspection or reinspection of motor
vehicles under section 3704.14 of the Revised Code; (27) Sales to persons licensed to conduct a food service
operation pursuant to section 3717.43 of the Revised Code, of
tangible personal property primarily used directly for the
following: (a) To prepare food for human consumption for sale; (b) To preserve food that has been or will be prepared
for
human consumption for sale by the food service operator, not
including tangible personal property used to display food for
selection by the consumer; (c) To clean tangible personal property used to prepare or
serve food for human consumption for sale. (28) Sales of animals by nonprofit animal adoption
services
or county humane societies; (29) Sales of services to a corporation described in
division (A) of section 5709.72 of the Revised Code, and sales of
tangible personal property that qualifies for exemption from
taxation under section 5709.72 of the Revised Code; (30) Sales and installation of agricultural land tile, as
defined in division (B)(5)(a) of section 5739.01 of the Revised
Code; (31) Sales and erection or installation of portable grain
bins, as defined in division (B)(5)(b) of section 5739.01 of the
Revised Code; (32) The sale, lease, repair, and maintenance of, parts
for,
or items attached to or incorporated in, motor
vehicles
that
are
primarily used for transporting tangible personal property by
a
person engaged in highway transportation for hire; (33) Sales to the state headquarters of any veterans'
organization in Ohio that is either incorporated and issued a
charter by the congress of the United States or is recognized by
the United States veterans administration, for use by the
headquarters; (34) Sales to a telecommunications service vendor of
tangible personal property and services used directly and
primarily in transmitting, receiving, switching, or recording any
interactive, two-way electromagnetic communications, including
voice, image, data, and information, through the use of any
medium, including, but not limited to, poles, wires, cables,
switching equipment, computers, and record storage devices and
media, and component parts for the tangible personal property.
The exemption provided in division (B)(34) of this section
shall
be in lieu of all other exceptions under division (E)(2) of
section 5739.01 of the Revised Code to which a telecommunications
service vendor may otherwise be entitled based upon the use of
the
thing purchased in providing the telecommunications service. (35) Sales of investment metal bullion and investment
coins.
"Investment metal bullion" means any elementary precious
metal
that has been put through a process of smelting or
refining,
including, but not limited to, gold, silver, platinum,
and
palladium, and which is in such state or condition that its
value
depends upon its content and not upon its form.
"Investment metal
bullion" does not include fabricated precious
metal that has been
processed or manufactured for one or
more
specific and customary
industrial, professional, or artistic
uses.
"Investment coins"
means numismatic coins or other forms
of money and legal tender
manufactured of gold, silver, platinum,
palladium, or other metal
under the laws of the United States or
any foreign nation with a
fair market value greater than any
statutory or nominal value of
such coins. (36)(a) Sales where the purpose of the consumer is to use
or
consume the things transferred in making retail sales and
consisting of newspaper inserts, catalogues, coupons, flyers,
gift
certificates, or other advertising material that
prices and
describes tangible personal property offered for retail sale. (b) Sales to direct marketing vendors of preliminary
materials such as photographs, artwork, and typesetting that will
be used in printing advertising material; of printed matter that
offers free merchandise or chances to win sweepstake prizes and
that is mailed to potential customers with advertising material
described in division (B)(36)(a) of this section; and of
equipment
such as telephones, computers, facsimile machines, and
similar
tangible personal property primarily used to accept
orders for
direct marketing retail sales. (c) Sales of automatic food vending machines that preserve
food with a shelf life of forty-five days or less by
refrigeration
and dispense it to the consumer. For purposes of division (B)(36) of this section,
"direct
marketing" means the method of selling where consumers order
tangible personal property by United States mail, delivery
service, or telecommunication and the vendor delivers or ships
the
tangible personal property sold to the consumer from a
warehouse,
catalogue distribution center, or similar fulfillment
facility by
means of the United States mail, delivery service, or
common
carrier. (37) Sales to a person engaged in the business of
horticulture or producing livestock of materials to be
incorporated into a horticulture structure or livestock
structure; (38) The sale of a motor vehicle that is used exclusively
for a vanpool
ridesharing arrangement to persons participating in
the vanpool ridesharing
arrangement when the vendor is selling the
vehicle pursuant to a contract
between the vendor and the
department of transportation; (39) Sales of personal computers, computer monitors,
computer keyboards,
modems, and other peripheral computer
equipment to an individual who is
licensed or certified to teach
in an elementary or a secondary school in this
state for use by
that individual in preparation for teaching elementary or
secondary school students; (40) Sales to a professional racing team of any of the
following: (a) Motor racing vehicles; (b) Repair services for motor racing
vehicles; (c) Items of property that are
attached to or incorporated
in motor racing vehicles, including
engines, chassis, and all
other components of the vehicles, and
all spare, replacement, and
rebuilt parts or components of the
vehicles; except not including
tires, consumable fluids, paint,
and accessories consisting of
instrumentation sensors and
related items added to the vehicle to
collect and transmit data
by means of telemetry and other forms of
communication. (41) Sales of used manufactured homes and used mobile
homes,
as
defined in section 5739.0210 of the Revised Code, made on or
after
January 1, 2000; (42) Sales of tangible personal property and services to
a
provider of electricity used or consumed directly and primarily in
generating, transmitting, or distributing electricity for use by
others,
including property that is or is to be incorporated into
and will become
a part of the consumer's production, transmission,
or distribution
system and that retains its classification as
tangible personal
property after incorporation; fuel or power used
in the
production, transmission, or distribution of electricity;
and
tangible personal property and services used in the repair and
maintenance of the production, transmission, or distribution
system, including only those motor vehicles as are specially
designed and equipped for such use. The exemption provided in
this division shall be in lieu of all other exceptions in division
(E)(2) of section 5739.01 of the Revised Code to
which a provider
of electricity may otherwise be entitled based on the use of the
tangible
personal property or service purchased in generating,
transmitting, or
distributing electricity. For the purpose of the proper administration of this
chapter,
and to prevent the evasion of the tax, it is presumed
that all
sales made in this state are subject to the tax until
the contrary
is established. As used in this section, except in division (B)(16) of this
section,
"food" includes cereals and cereal products, milk and
milk products including ice cream, meat and meat products, fish
and fish products, eggs and egg products, vegetables and
vegetable
products, fruits, fruit products, and pure fruit
juices,
condiments, sugar and sugar products, coffee and coffee
substitutes, tea, and cocoa and cocoa products. It does not
include: spirituous or malt liquors; soft drinks; sodas and
beverages that are ordinarily dispensed at bars and soda
fountains
or in connection therewith, other than coffee, tea, and
cocoa;
root beer and root beer extracts; malt and malt extracts;
mineral
oils, cod liver oils, and halibut liver oil; medicines,
including
tonics, vitamin preparations, and other products sold
primarily
for their medicinal properties; and water, including
mineral,
bottled, and carbonated waters, and ice. (C)
The levy of an excise tax on transactions by which
lodging by a hotel is or is to be furnished to transient guests
pursuant to this section and division (B) of section 5739.01 of
the Revised Code does not prevent any of the following: (1) A municipal corporation or township from levying an
excise tax for any lawful purpose not to exceed three per cent on
transactions by which lodging by a hotel is or is to be furnished
to transient guests in addition to the tax levied by this
section.
If a municipal corporation or township repeals a tax
imposed under
division (C)(1) of this section and a county in
which the
municipal corporation or township has territory has a
tax imposed
under division (C) of section 5739.024 of the Revised
Code in
effect, the municipal corporation or township may not
reimpose its
tax as long as that county tax remains in effect. A
municipal
corporation or township in which a tax is levied under
division
(B)(2) of section 351.021 of the Revised Code may not
increase the
rate of its tax levied under division (C)(1) of this
section to
any rate that would cause the total taxes levied under
both of
those divisions to exceed three per cent on any lodging
transaction within the municipal corporation or township.
(2) A municipal corporation or a township from levying an
additional excise tax not to exceed three per cent on such
transactions pursuant to division (B) of section 5739.024 of the
Revised Code. Such tax is in addition to any tax imposed under
division (C)(1) of this section.
(3) A county from levying an excise tax pursuant to division
(A) of
section 5739.024 of the Revised Code.
(4) A county from levying an excise tax not to exceed
three
per cent of such transactions pursuant to division (C) of
section
5739.024 of the Revised Code. Such a tax is in addition
to any
tax imposed under division (C)(3) of this section.
(5) A convention facilities authority, as defined in
division (A) of section 351.01 of the Revised Code, from levying
the excise taxes provided for in division (B) of section 351.021
of the Revised Code.
(6) A county from levying an excise tax not to exceed one
and one-half per cent of such transactions pursuant to division
(D) of section 5739.024 of the Revised Code. Such tax is in
addition to any tax imposed under division (C)(3) or (4) of this
section.
(7) A county from levying an excise tax not to exceed one
and one-half per cent of such transactions pursuant to division
(E) of section 5739.024 of the Revised Code. Such a tax is in
addition to any tax imposed under division (C)(3), (4), or (6) of
this section.
(D) The levy of this tax on retail sales of recreation and
sports
club service shall not prevent a municipal corporation from
levying any tax on
recreation and sports club dues or on any
income generated by recreation and
sports club dues.
Sec. 5739.021. (A) For the purpose of providing
additional
general revenues for the county or supporting criminal
and
administrative justice services in the county, or both, and
to pay
the expenses of administering such levy, any county may
levy a tax
at the rate of not more than one per cent at any
multiple of
one-fourth of one per cent upon every retail sale
made in the
county, except sales of watercraft and outboard
motors required to
be titled pursuant to Chapter 1548. of the
Revised Code and sales
of motor vehicles, and may increase the
rate of an existing tax to
not more than one per cent at any
multiple of one-fourth of one
per cent. The tax shall be levied and the rate increased pursuant to
a
resolution of the
board of county commissioners. The resolution
shall
state the purpose for which the tax is to be levied and the
number of years for which the tax is to be levied, or that it is
for a continuing period of time. If the tax is to be levied for
the purpose of providing additional general revenues and for the
purpose of supporting criminal and administrative justice
services, the resolution shall state the rate or amount of the
tax
to be apportioned to each such purpose. The rate or amount
may be
different for each year the tax is to be levied, but the
rates or
amounts actually apportioned each year shall not be
different from
that stated in the resolution for that year.
If the resolution is
adopted as an emergency measure necessary for the immediate
preservation of the public peace, health, or safety, it must
receive an affirmative vote of all of the members of the board of
county commissioners and shall state the reasons for such
necessity. A
certified copy of the resolution shall be delivered
to the tax
commissioner either personally or by certified mail not
later
than the sixtieth day prior to the date on which the tax is
to
become effective.
Prior Prior to the adoption of any resolution under
this section,
the board of county commissioners shall conduct two
public
hearings on the resolution, the second hearing to be not
less than
three nor more than ten days after the first. Notice
of the date,
time, and place of the hearings shall be given by
publication in a
newspaper of general circulation in the county
once a week on the
same day of the week for two consecutive
weeks, the second
publication being not less than ten nor more
than thirty days
prior to the first hearing.
If Except as provided in division (B)(3) of this section, the
resolution shall become effective on the first day of a calendar
quarter following the expiration of sixty days from the date of
its adoption, subject to a referendum as provided in sections
305.31 to 305.41 of the Revised Code.
If a petition for a
referendum is filed
pursuant to
sections
305.31 to 305.41 of the Revised Code, the county auditor
with whom
the petition was filed shall, within
five days, notify
the board of county commissioners and the tax
commissioner of the
filing of the petition by certified mail. If
the board of
elections with which the petition was filed
declares the petition
invalid, the board of elections, within five
days, shall notify
the board of county commissioners and the tax
commissioner of that
declaration by certified mail. If the
board of elections declares
the petition
is declared
to be invalid, the effective date of the
tax or increased rate of
tax levied by this section shall be the
first day of
the
month
a calendar quarter
following the expiration
of
thirty
sixty days from the date the
petition was declared
invalid by the board of elections. (B)(1)
A resolution levying or increasing the rate of a
sales
tax pursuant to this section shall become effective on the
first
day of the month specified in the resolution but not
earlier than
the first day of the month following the expiration
of sixty days
from the date of its adoption, subject to a
referendum as provided
in sections 305.31 to 305.41 of the
Revised Code, unless the
resolution is adopted as an emergency
measure necessary for the
immediate preservation of the public
peace, health, or safety, in
which case it shall go into effect
on the first day of the month
following the expiration of thirty
days from the date of notice by
the board of county commissioners
to the tax commissioner of its
adoption. The emergency measure shall
receive an affirmative vote
of all of the members of the board of
county commissioners and
shall state the reasons for such
necessity. (2)(a) A resolution that is not adopted as an emergency
measure may direct the board of elections to submit the question
of levying the tax or increasing the rate of tax to the electors
of the county at a special election held on the date specified by
the
board of county
commissioners in the resolution, provided that
the election occurs not
less than seventy-five days after a
certified copy of such resolution is transmitted to the board of
elections and the election is not held in February or
August of
any year. Upon transmission of the resolution to the
board of
elections, the board of county commissioners shall notify the tax
commissioner in writing of the levy question to be submitted to
the electors. No resolution adopted under
this division
(B)(2)(a)
of
this section shall go into effect unless approved by a majority
of those voting upon it, and
not
until, except as provided in
division
(B)(3) of this section, shall become effective on the
first day of
the
month
a calendar quarter
following the expiration
of
thirty
sixty days from the date of notice
to the tax
commissioner by the
board of elections of the
affirmative vote.
(b)(2) A resolution that is adopted as an emergency measure
shall go into effect as provided in division
(B)(1)(A) of this
section, but may direct the board of elections to submit the
question of repealing the tax or increase in the rate of the tax
to the electors of the county at the next general election in the
county occurring not less than seventy-five days after a
certifed
certified copy of the resolution is transmitted to the board of
elections. Upon transmission of the resolution to the board of
elections,
the board of county commissioners shall notify the tax
commissioner in writing of the levy question to be submitted to
the electors. The ballot question shall be the same as that
prescribed in section 5739.022 of the Revised Code. The board of
elections shall notify the board of county commissioners and the
tax commissioner of the result of the election immediately after
the result has been declared. If a majority of the qualified
electors voting on the question of repealing the tax or increase
in the rate of the tax vote for repeal of the tax or repeal of
the
increase, the board of county commissioners, on the first day
of
the
month
a calendar quarter following the expiration of
thirty
sixty days after the
date it received notice of the result of the
election, shall, in
the case of a repeal of the tax, cease to levy
the tax, or, in
the case of a repeal of an increase in the rate of
the tax, cease
to levy the increased rate and levy the tax at the
rate at which
it was imposed immediately prior to the increase in
rate.
(3) If a vendor that is registered with the central
electronic registration system provided for in section 5740.05 of
the Revised Code makes a sale in this state by printed catalog
and the consumer computed the tax on the sale based on local rates
published in the catalog,
any tax levied or rate changed under
this section shall not apply
to such sales until the first day of
a calendar quarter
following the expiration of one hundred
twenty
days from the date
of notice by the tax commissioner to the
vendor, or to the
vendor's certified service provider, if the
vendor has selected
one. (C) If a resolution is rejected at a referendum or if a
resolution adopted after January 1, 1982, as an emergency measure
is repealed by the electors pursuant to division (B)(2)(b) of
this
section or section 5739.022 of the Revised Code, then for
one year
after the date of the election at which the resolution
was
rejected or repealed the board of county commissioners may
not
adopt any resolution authorized by this section as an
emergency
measure. (D) The board of county commissioners, at any time while a
tax levied under this section is in effect, may by resolution
reduce the rate at which the tax is levied to a lower rate
authorized by this section. Any reduction in the rate at which
the tax is levied shall be made effective on
the first day of the
month specified in the resolution but not sooner than the first
day of
the
month
a calendar quarter next following the
thirtieth
sixtieth day after the
certification of the resolution to the tax
commissioner. (E) The tax on every retail sale subject to a tax levied
pursuant to this section shall be in addition to the tax levied
by
section 5739.02 of the Revised Code and any tax levied
pursuant to
section 5739.023 or 5739.026 of the Revised Code. A county that levies a tax pursuant to this section shall
levy a tax at the same rate pursuant to section 5741.021 of the
Revised Code. The additional tax levied by the county shall be collected
pursuant to section 5739.025 of the Revised Code. If the
additional tax or some portion thereof is levied for the purpose
of criminal and administrative justice services, the revenue from
the tax, or the amount or rate apportioned to that purpose, shall
be credited to a special fund created in the county treasury for
receipt of that revenue. Any tax levied pursuant to this section is subject to the
exemptions provided in section 5739.02 of the Revised Code and in
addition shall not be applicable to sales not within the taxing
power of a county under the
constitution
Constitution
of the
United States or the
constitution of this state
Ohio
Constitution. (F) For purposes of this section, a copy of a resolution
is
"certified" when it contains a written statement attesting
that
the copy is a true and exact reproduction of the original
resolution. (G) If a board of commissioners intends to adopt a
resolution to levy a tax in whole or in part for the purpose of
criminal and administrative justice services, the board shall
prepare and make available at the first public hearing at which
the resolution is considered a statement containing the following
information: (1) For each of the two preceding fiscal years, the amount
of expenditures made by the county from the county general fund
for the purpose of criminal and administrative justice services; (2) For the fiscal year in which the resolution is
adopted,
the board's estimate of the amount of expenditures to be
made by
the county from the county general fund for the purpose
of
criminal and administrative justice services; (3) For each of the two fiscal years after the fiscal year
in which the resolution is adopted, the board's preliminary plan
for expenditures to be made from the county general fund for the
purpose of criminal and administrative justice services, both
under the assumption that the tax will be imposed for that
purpose
and under the assumption that the tax would not be
imposed for
that purpose, and for expenditures to be made from
the special
fund created under division (E) of this section under
the
assumption that the tax will be imposed for that purpose. The board shall prepare the statement and the preliminary
plan using the best information available to the board at the
time
the statement is prepared. Neither the statement nor the
preliminary plan shall be used as a basis to challenge the
validity of the tax in any court of competent jurisdiction, nor
shall the statement or preliminary plan limit the authority of
the
board to appropriate, pursuant to section 5705.38 of the
Revised
Code, an amount different from that specified in the
preliminary
plan. (H) As used in this section, "criminal and administrative
justice services" means the exercise by the county sheriff of all
powers and duties vested in that office by law; the exercise by
the county prosecuting attorney of all powers and duties vested
in
that office by law; the exercise by any court in the county of
all
powers and duties vested in that court; the exercise by the
clerk
of the court of common pleas, any clerk of a municipal
court
having jurisdiction throughout the county, or the clerk of
any
county court of all powers and duties vested in the clerk by
law
except, in the case of the clerk of the court of common
pleas, the
titling of motor vehicles or watercraft pursuant to
Chapter 1548.
or 4505. of the Revised Code; the exercise by the
county coroner
of all powers and duties vested in that office by
law; making
payments to any other public agency or a private,
nonprofit
agency, the purposes of which in the county include the
diversion,
adjudication, detention, or rehabilitation of
criminals or
juvenile offenders; the operation and maintenance of
any detention
facility, as defined in section 2921.01 of the
Revised Code; and
the construction, acquisition, equipping, or
repair of such a
detention facility, including the payment of any
debt charges
incurred in the issuance of securities pursuant to
Chapter 133. of
the Revised Code for the purpose of constructing,
acquiring,
equipping, or repairing such a facility.
Sec. 5739.023. (A)(1) For the purpose of providing
additional general revenues for a transit authority and paying
the
expenses of administering such levy, any transit authority as
defined in division (U) of section 5739.01 of the Revised Code
may
levy a tax upon every retail sale made in the territory of
the
transit authority, except sales of watercraft and outboard
motors
required to be titled pursuant to Chapter 1548. of the
Revised
Code and sales of motor vehicles, at a rate of not more
than one
and one-half per cent at any multiple of one-fourth of
one per
cent and may increase the existing rate of tax to not
more than
one and one-half per cent at any multiple of one-fourth
of one per
cent. The tax shall be levied and the rate increased
pursuant to
a resolution of the legislative authority of the
transit authority
and a certified copy of the resolution shall be
delivered by the
fiscal officer to the board of elections as
provided in section
3505.071 of the Revised Code. The resolution
shall specify the
number of years for which the tax is to be in
effect or that the
tax is for a continuing period of time, and
the date of the
election on the question of the tax pursuant to
section 306.70 of
the Revised Code. (2)
The
Except as provided in division (C) of this section,
the tax levied by the resolution shall become
effective on
the
first day of the month specified in the
resolution but not
earlier
than the first day of
the
month
a calendar quarter next
following
the sixtieth day following the certification of the
results of the
election on the question of the tax by the board
of
elections. (B) The legislative authority may, at any time while the
tax
is in effect, by resolution fix the rate of the tax at any
rate
authorized by this section and not in excess of that
approved by
the voters pursuant to section 306.70 of the Revised
Code.
Any
Except as provided in division (C) of this section, any change in
the rate of the tax shall be made effective
on
the first day of
the month specified in the resolution but not
sooner than the
first day of
the
month
a calendar quarter next following the
sixtieth day following the certification of the resolution to the
tax commissioner; provided, that in any case where bonds, or
notes
in anticipation of bonds, of a regional transit authority
have
been issued under section 306.40 of the Revised Code without
a
vote of the electors while the tax proposed to be reduced was
in
effect, the board of trustees of the regional transit
authority
shall continue to levy and collect under authority of
the original
election authorizing the tax a rate of tax
which
that the
board of
trustees reasonably estimates will produce an amount in
that year
equal to the amount of principal of and interest on
those bonds as
is payable in that year. (C)
If a vendor that is registered with the central
electronic registration system provided for in section 5740.05 of
the Revised Code makes a sale in this state by printed catalog
and the consumer computed the tax on the sale based on local rates
published in the catalog,
any tax levied or rate changed under
this section shall not apply
to such a sale until the first day of
a calendar quarter
following the expiration of one hundred
twenty
days from the date
of notice by the tax commissioner to the
vendor, or to the
vendor's certified service provider, if the
vendor has selected
one.
(D) The tax on every retail sale subject to a tax levied
pursuant to this section is in addition to the tax levied by
section 5739.02 of the Revised Code and any tax levied pursuant
to
section 5739.021 or 5739.026 of the Revised Code. (D)(E) The additional tax levied by the transit authority
shall be collected pursuant to section 5739.025 of the Revised
Code.
(E)(F) Any tax levied pursuant to this section is subject to
the exemptions provided in section 5739.02 of the Revised Code
and
in addition shall not be applicable to sales not within the
taxing
power of a transit authority under the constitution of the
United
States or the constitution of this state.
(F)(G) The rate of a tax levied under this section is
subject to
reduction under section 5739.028 of the
Revised Code if
a ballot question is approved by
voters pursuant to that section.
Sec. 5739.026. (A) A board of county commissioners may
levy
a tax of one-fourth or one-half of one per cent on every
retail
sale in the county, except sales of watercraft and
outboard motors
required to be titled pursuant to Chapter 1548.
of the Revised
Code and sales of motor vehicles, and may increase an existing
rate of one-fourth of one per cent to one-half of one
per cent, to
pay the expenses of administering the tax and,
except as provided
in division (A)(6) of this section, for any
one or more of the
following purposes: (1) To provide additional revenues for the payment of
bonds
or notes issued in anticipation of bonds issued by a
convention
facilities authority established by the board of
county
commissioners under Chapter 351. of the Revised Code and
to
provide additional operating revenues for the convention
facilities authority; (2) To provide additional revenues for a transit authority
operating in the county; (3) To provide additional revenue for the county's general
fund; (4) To provide additional revenue for permanent
improvements
within the county to be distributed by the community
improvements
board in accordance with section 307.283 and to pay
principal,
interest, and premium on bonds issued under section
307.284 of the
Revised Code; (5) To provide additional revenue for the acquisition,
construction, equipping, or repair of any specific permanent
improvement or any class or group of permanent improvements,
which
improvement or class or group of improvements shall be
enumerated
in the resolution required by division (D) of this
section, and to
pay principal, interest, premium, and other costs
associated with
the issuance of bonds or notes in anticipation of
bonds issued
pursuant to Chapter 133. of the Revised Code for the
acquisition,
construction, equipping, or repair of the specific
permanent
improvement or class or group of permanent
improvements; (6) To provide revenue for the implementation and
operation
of a 9-1-1 system in the county. If the tax is levied
or the rate
increased exclusively for such purpose, the tax shall
not be
levied or the rate increased for more than five years. At
the end
of the last year the tax is levied or the rate increased,
any
balance remaining in the special fund established for such
purpose
shall remain in that fund and be used exclusively for
such purpose
until the fund is completely expended, and,
notwithstanding
section 5705.16 of the Revised Code, the board of
county
commissioners shall not petition for the transfer of money
from
such special fund, and the tax commissioner shall not
approve such
a petition. If the tax is levied or the rate increased for such purpose
for more than five years, the board of county commissioners also
shall levy the tax or increase the rate of the tax for one or
more
of the purposes described in divisions (A)(1) to (5) of this
section and shall prescribe the method for allocating the
revenues
from the tax each year in the manner required by
division (C) of
this section. (7) To provide additional revenue for the operation or
maintenance of a detention facility, as that term is defined
under
division (F) of section 2921.01 of the Revised Code; (8) To provide revenue to finance
the construction or
renovation of a sports facility, but only if the tax is levied for
that
purpose in the manner prescribed by section 5739.028 of the
Revised Code. As used in division (A)(8) of this section: (a) "Sports facility" means a
facility intended to house
major league professional
athletic teams. (b) "Constructing" or "construction"
includes providing
fixtures, furnishings, and equipment. (9) To provide additional revenue for the
acquisition of
agricultural easements, as defined
in section 5301.67 of the
Revised Code; to pay principal,
interest, and premium on bonds
issued under section 133.60 of
the Revised Code; and for the
supervision
and enforcement of agricultural easements held by
the
county. Pursuant to section 755.171 of the Revised Code, a board of
county
commissioners may pledge and contribute revenue from a tax
levied for the
purpose of division (A)(5) of this section to
the
payment of debt charges on bonds issued under section 755.17 of
the
Revised Code. The rate of tax shall be a multiple of one-fourth of one
per
cent, unless a portion of the rate of an existing tax levied
under
section 5739.023 of the Revised Code has been reduced, and
the
rate of tax levied under this section has been increased,
pursuant
to section 5739.028 of the Revised
Code, in which case the
aggregate of the rates of tax levied
under this section and
section 5739.023 of the Revised Code shall be a
multiple of
one-fourth of one per cent. The tax shall be levied and the rate
increased pursuant to
a resolution adopted by a majority of the
members of the board. Prior to the adoption of any resolution to levy the tax or
to
increase the rate of tax exclusively for the purpose set forth
in
division (A)(3) of this section, the board of county
commissioners
shall conduct two public hearings on the
resolution, the second
hearing to be no fewer than three nor more
than ten days after the
first. Notice of the date, time, and
place of the hearings shall
be given by publication in a
newspaper of general circulation in
the county once a week on the
same day of the week for two
consecutive weeks, the second
publication being no fewer than ten
nor more than thirty days
prior to the first hearing.
The
Except
as provided in division (E) of this section, the resolution shall
become
effective on
the first day of the month specified in the
resolution but not earlier than the first day of
the
month
a
calendar quarter
following the expiration of sixty days from the
date of its
adoption, subject to a referendum as provided in
sections 305.31
to 305.41 of the Revised Code, unless the. If the
resolution is adopted
as an emergency measure necessary for the
immediate preservation
of the public peace, health, or safety,
in
which case it
shall go
into effect on the first day of the month
following the
expiration of thirty days from the date of notice by
the board of
county commissioners to the tax commissioner of its
adoption.
The emergency measure shall
must receive an affirmative
vote of all of
the members of the board of county commissioners
and shall state
the reasons for the necessity. If the tax is
for more than one of the purposes set forth
in
divisions (A)(1) to (7) and (9) of
this section or is
exclusively
for one of the
purposes set forth in division (A)(1), (2), (4),
(5), (6),
(7), or (9) of this
section, the resolution shall not go
into
effect unless
it is approved by a majority of the electors
voting on the
question of the tax. (B) The board of county commissioners shall adopt a
resolution under section 351.02 of the Revised Code creating the
convention facilities authority, or under section 307.283 of the
Revised Code creating the community improvements board, before
adopting a resolution levying a tax for the purpose of a
convention facilities authority under division (A)(1) of this
section or for the purpose of a community improvements board
under
division (A)(4) of this section. (C)(1) If the tax is to be used for more than one of the
purposes set forth in divisions (A)(1) to (7) and (9) of this
section,
the board of county commissioners shall establish the
method that
will be used to determine the amount or proportion of
the tax
revenue received by the county during each year that will
be
distributed for each of those purposes, including, if
applicable,
provisions governing the reallocation of a convention
facilities
authority's allocation if the authority is dissolved
while the
tax is in effect. The allocation method may provide
that
different proportions or amounts of the tax shall be
distributed
among the purposes in different years, but it shall
clearly
describe the method that will be used for each year.
Except as
otherwise provided in division (C)(2) of this section,
the allocation method
established by the board is not subject to
amendment during the life of the tax. (2) Subsequent to holding a public hearing on the proposed
amendment, the board of county commissioners may amend the
allocation method established under division (C)(1) of this
section for any year, if the amendment is approved by the
governing board of each entity whose allocation for the year
would
be reduced by the proposed amendment. In the case of a tax
that
is levied for a continuing period of time, the board may not
so
amend the allocation method for any year before the sixth year
that the tax is in effect. (a) If the additional revenues provided to the convention
facilities authority are pledged by the authority for the payment
of convention facilities authority revenue bonds for as long as
such bonds are outstanding, no reduction of the authority's
allocation of the tax shall be made for any year except to the
extent that the reduced authority allocation, when combined with
the authority's other revenues pledged for that purpose, is
sufficient to meet the debt service requirements for that year on
such bonds. (b) If the additional revenues provided to the county are
pledged by the county for the payment of bonds or notes described
in
division
(A)(4) or (5) of this section, for as long as such
bonds
or notes are outstanding, no reduction of the county's or
the
community improvements board's allocation of the tax shall be
made for any year, except to the extent that the reduced county or
community improvements board allocation is sufficient to meet the
debt service requirements for that year on such bonds or notes. (c) If the additional revenues provided to the transit
authority are pledged by the authority for the payment of revenue
bonds issued under section 306.37 of the Revised Code, for as
long
as such bonds are outstanding, no reduction of the
authority's
allocation of tax shall be made for any year, except
to the extent
that the authority's reduced allocation, when
combined with the
authority's other revenues pledged for that
purpose, is sufficient
to meet the debt service requirements for
that year on such bonds. (d) If the additional revenues provided to the
county are
pledged by the county for the payment of bonds or
notes issued
under section 133.60 of the Revised
Code, for so long as the bonds
or notes are outstanding, no reduction of the county's
allocation
of the tax shall be made for any year, except to the
extent that
the reduced county allocation is sufficient to meet
the debt
service requirements for that year on the bonds or
notes. (D)(1) The resolution levying the tax or increasing the
rate
of tax shall state the rate of the tax or the rate of the
increase; the purpose or purposes for which it is to be levied;
the number of years for which it is to be levied or that it is
for
a continuing period of time; the allocation method required
by
division (C) of this section; and if required to be submitted
to
the electors of the county under division (A) of this section,
the
date of the election at which the proposal shall be submitted
to
the electors of the county, which shall be not less than
seventy-five days after the certification of a copy of the
resolution to the board of elections and, if the tax is to be
levied
exclusively for the purpose set forth in division (A)(3) of
this
section, shall not occur in February or August of any
year.
Upon certification of the
resolution to the board of elections,
the board of county
commissioners shall notify the tax
commissioner in writing of the
levy question to be submitted to
the electors. If approved by a
majority of the electors, the tax
shall become effective on
the
first day of the month specified in
the resolution but not
earlier than the first day of
the
month
a
calendar
quarter next following the
thirtieth
sixtieth day
following the
certification of the results of the
election to the
board of
county commissioners and the tax
commissioner by the
board of
elections, except as provided in division (E) of this
section. (2)(a) A resolution specifying that the tax is to be used
exclusively for the purpose set forth in division (A)(3) of this
section that is not adopted as an emergency measure may direct
the
board of elections to submit the question of levying the tax
or
increasing the rate of the tax to the electors of the county
at a
special election
held on the date specified by the board of
county
commissioners in the resolution, provided that the election occurs
not less than seventy-five days after the resolution is certified
to the board of elections and the election is not held in February
or August of any year. Upon certification of the resolution
to
the board of elections, the board of county commissioners
shall
notify the tax commissioner in writing of the levy question
to be
submitted to the electors. No resolution adopted under
division
(D)(2)(a) of this section shall go into effect unless
approved by
a majority of those voting upon it and, except as provided in
division (E) of this section, not until the
first day of the month
specified in the resolution but not
earlier than the first day of
the
month
a calendar quarter following the expiration
of
thirty
sixty days from the date of the notice to the tax
commissioner by
the board of elections of the affirmative vote. (b) A resolution specifying that the tax is to be used
exclusively for the purpose set forth in division (A)(3) of this
section that is adopted as an emergency measure shall become
effective as provided in division (A) of this section, but may
direct the board of elections to submit the question of repealing
the tax or increase in the rate of the tax to the electors of the
county at the next general election in the county occurring not
less than seventy-five days after the resolution is certified to
the board of elections. Upon certification of the resolution to
the board of elections, the board of county commissioners shall
notify the tax commissioner in writing of the levy question to be
submitted to the electors. The ballot question shall be the same
as that prescribed in section 5739.022 of the Revised Code. The
board of elections shall notify the board of county commissioners
and the tax commissioner of the result of the election
immediately
after the result has been declared. If a majority of
the
qualified electors voting on the question of repealing the
tax or
increase in the rate of the tax vote for repeal of the tax
or
repeal of the increase, the board of county commissioners, on
the
first day of
the
month
a calendar quarter following the expiration
of
thirty
sixty days after the date it received notice of the
result of the
election, shall, in the case of a repeal of the tax,
cease to
levy the tax, or, in the case of a repeal of an increase
in the
rate of the tax, cease to levy the increased rate and levy
the
tax at the rate at which it was imposed immediately prior to
the
increase in rate. (E)
If a vendor that is registered with the central
electronic registration system provided for in section 5740.05 of
the Revised Code makes a sale in this state by printed catalog
and the consumer computed the tax on the sale based on local rates
published in the catalog,
any tax levied or rate changed under
this section shall not apply
to such a sale until the first day of
a calendar quarter
following the expiration of one hundred
twenty
days from the date
of notice by the tax commissioner to the
vendor, or to the
vendor's certified service provider, if the
vendor has selected
one.
(F) The tax levied pursuant to this section shall be in
addition to the tax levied by section 5739.02 of the Revised Code
and any tax levied pursuant to section 5739.021 or 5739.023 of
the
Revised Code. A county that levies a tax pursuant to this section shall
levy a tax at the same rate pursuant to section 5741.023 of the
Revised Code. The additional tax levied by the county shall be collected
pursuant to section 5739.025 of the Revised Code. Any tax levied pursuant to this section is subject to the
exemptions provided in section 5739.02 of the Revised Code and in
addition shall not be applicable to sales not within the taxing
power of a county under the Constitution
of the United States or
the Ohio
Constitution.
Sec. 5739.03.
(A) Except as provided in section 5739.05 of
the
Revised Code, the tax imposed by or pursuant to section
5739.02,
5739.021, 5739.023, or 5739.026 of the Revised Code shall
be paid
by the consumer to the vendor, and each vendor shall
collect from
the consumer, as a trustee for the state of Ohio, the
full and
exact amount of the tax payable on each taxable sale, in
the
manner and at the times provided as follows: (A)(1) If the price is, at or prior to the provision of the
service or the delivery of possession of the thing sold to the
consumer, paid in currency passed from hand to hand by the
consumer or the consumer's agent to the vendor or
the vendor's
agent, the vendor or
the vendor's agent shall collect the tax with
and at the
same time as the
price;
(B)(2) If the price is otherwise paid or to be paid, the
vendor or the vendor's agent shall, at or prior to the
provision
of the
service or the delivery of possession of the thing sold to
the
consumer, charge the tax imposed by or pursuant to section
5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code to
the account of the consumer, which amount shall be collected by
the vendor from the consumer in addition to the price. Such sale
shall be reported on and the amount of the tax applicable thereto
shall be remitted with the return for the period in which the
sale
is made, and the amount of the tax shall become a legal
charge in
favor of the vendor and against the consumer.
(B)(1) If any sale is claimed to be exempt under division
(E) of
section 5739.01 of the Revised Code or under section
5739.02 of
the Revised Code, with the exception of divisions
(B)(1) to (11)
or (28) of section 5739.02 of the Revised Code, the
consumer must
furnish
provide to the vendor, and the vendor must
obtain
from the
consumer, a certificate specifying the reason that
the
sale is
not legally subject to the tax.
The certificate shall
be provided either in a hard copy form or electronic form, as
prescribed by the tax commissioner. If the transaction is claimed
to
be exempt under division (B)(13) of section 5739.02 of the
Revised
Code, the exemption certificate shall be
signed
provided
by both
the
contractor and the contractee
and such. Such
contractee shall
be
deemed
to be the consumer of all items
purchased under such claim
of
exemption
in the event
if it is
subsequently determined that the
exemption is not properly
claimed. The certificate shall be in
such form as the tax
commissioner by regulation prescribes.
If (2) The
vendor shall maintain records, including exemption
certificates, of all sales on which a consumer has claimed an
exemption, and provide them to the tax commissioner
on request.
(3) The tax commissioner may establish an identification
system whereby the commissioner issues an identification number to
a consumer that is exempt from payment of the tax. The consumer
must present the number to the vendor if any sale is claimed to be
exempt as provided in this section.
(4) If
no certificate is
furnished
provided or obtained
within the period for
filing the return for
the period in which
such sale is
consummated, it shall be presumed
that the tax
applies.
The
Failure to have so
furnished
provided, or to have
so
obtained, a
certificate shall not
prevent a vendor or consumer
from
establishing that the sale is
not
subjuct
subject to the tax
within
sixty one hundred twenty
days of the giving of notice by
the commissioner of intention to
levy an
assassment
assessment, in
which event the tax shall not
apply. (5) Certificates need not be obtained nor
furnished
provided
where
the
identity of the consumer is such that the transaction is
never
subject to the tax imposed or where the item of tangible
personal
property sold or the service provided is never subject to
the tax
imposed, regardless of use, or when the sale is in
interstate
commerce. (C) As used in this division, "contractee" means a person
who seeks to enter or enters into a contract or agreement with a
contractor or vendor for the construction of real property or for
the sale and installation onto real property of tangible personal
property. Any contractor or vendor may request from any contractee a
certification of what portion of the property to be transferred
under such contract or agreement is to be incorporated into the
realty and what portion will retain its status as tangible
personal property after installation is completed. The
contractor
or vendor shall request the certification by certified
mail
delivered to the contractee, return receipt requested. Upon
receipt of such request and prior to entering into the contract
or
agreement, the contractee shall
furnish
provide to the contractor
or
vendor a certification sufficiently detailed to enable the
contractor or vendor to ascertain the resulting classification of
all materials purchased or fabricated by the contractor or vendor
and transferred to the contractee. This requirement applies to a
contractee regardless of whether the contractee holds a direct
payment permit under section 5739.031 of the Revised Code or
furnishes
provides to the contractor or vendor an exemption
certificate as
provided under this section. For the purposes of the taxes levied by this chapter and
Chapter 5741. of the Revised Code, the contractor or vendor may
in
good faith rely on the contractee's certification.
Notwithstanding
division (B) of section 5739.01 of the Revised
Code, if the tax
commissioner determines that certain property
certified by the
contractee as tangible personal property
pursuant to this division
is, in fact, real property, the
contractee shall be considered to
be the consumer of all
materials so incorporated into that real
property and shall be
liable for the applicable tax, and the
contractor or vendor shall
be excused from any liability on those
materials. If a contractee fails to provide such certification upon
the
request of the contractor or vendor, the contractor or vendor
shall comply with the provisions of this chapter and Chapter
5741.
of the Revised Code without the certification. If the tax
commissioner determines that such compliance has been performed
in
good faith and that certain property treated as tangible
personal
property by the contractor or vendor is, in fact, real
property,
the contractee shall be considered to be the consumer
of all
materials so incorporated into that real property and
shall be
liable for the applicable tax, and the construction
contractor or
vendor shall be excused from any liability on those
materials. This division does not apply to any contract or agreement
where the tax commissioner determines as a fact that a
certification under this division was made solely on the decision
or advice of the contractor or vendor. (D) Notwithstanding division (B) of section 5739.01 of the
Revised Code, whenever the total rate of tax imposed under this
chapter is increased after the date after a construction contract
is entered into, the contractee shall reimburse the construction
contractor for any additional tax paid on tangible property
consumed or services received pursuant to the contract. (E) A vendor who files a petition for reassessment
contesting the assessment of tax on sales for which the
vendor
obtained no valid exemption certificates and for which the
vendor
failed to establish that the sales
were properly not
subject to
the tax during the
one-hundred-twenty-day
period allowed under
division (B) of this
section, may present to the tax commissioner
additional evidence
to prove that the sales were properly subject
to a claim of
exception or exemption. The vendor shall file such
evidence
within ninety days of the receipt by the vendor of the
notice of
assessment, except that, upon application and for
reasonable
cause, the period for submitting such evidence shall
be
extended
thirty days. The commissioner shall consider such additional evidence in
reaching the final determination on the assessment and petition
for reassessment. (F) Whenever a vendor refunds to the consumer the full
price
of an item of tangible personal property on which the tax
imposed
under this chapter has been paid, the vendor shall
also refund
the
full amount of the tax paid.
Sec. 5739.031. (A) The tax commissioner may authorize a
manufacturer or other consumer, who purchases tangible personal
property or services under circumstances that normally make it
impossible at the time of the purchase to determine the manner in
which the property or services will be used, to pay the sales tax
levied by or pursuant to section 5739.02, 5739.021, 5739.023, or
5739.026 of the Revised Code or the use tax levied by or pursuant
to section 5741.02, 5741.021, 5741.022, or 5741.023 of the
Revised
Code directly to the state, and waive the collection of
the tax by
the vendor or seller, but no such authority shall be
granted or
exercised except upon application to
the commissioner,
and the
issuance by, the commissioner of a direct payment permit.
If a
direct payment permit is granted, then payment of the sales
and
use taxes on all purchases, including purchases of tangible
personal property and services, the use of which is known at the
time of the purchase, shall be made directly to the treasurer of
state by the permit holder. (B) Each permit holder, on or before the twenty-third day
of
each month, shall make and file with the treasurer of state a
return for the preceding month in such form as is prescribed by
the commissioner and shall pay the tax shown on the return to be
due. The return shall show the sum of the prices of taxable
merchandise used and taxable services received, the amount of tax
due from the permit holder, and such other information as the
commissioner deems necessary. The commissioner, upon written
request by the permit holder, may extend the time for making and
filing returns and paying the tax. If the commissioner
determines
that a permit holder's tax liability is not such as to
merit
monthly filing, the commissioner may authorize the permit
holder
to file returns and pay the tax at less frequent
intervals. The
treasurer of state shall show on the return the
date it was filed
and the amount of the payment remitted to the
treasurer.
Thereafter, the treasurer immediately shall transmit
all returns
filed under this section to the tax commissioner. Any permit holder required to file a return and pay the tax
under this section whose total payment for any calendar year
indicated in that section equals or exceeds the amount shown in
section 5739.032 of the Revised Code shall make each payment
required by this section in the second ensuing and each
succeeding
year by electronic funds transfer as prescribed by
section
5739.032 of the Revised Code, except as otherwise
prescribed by
that section. (C) For purposes of reporting and remitting the tax, the
price of tangible personal property or services purchased by, or
of tangible personal property produced by, the permit holder
shall
be determined under division (G) of section 5741.01 of the
Revised
Code.
Notwithstanding section 5739.033 of the Revised
Code, all
The tax due on purchase transactions made by the permit holder
are
conclusively determined to be consummated at the location where
the tangible personal property or service is received by the
permit holder
shall be determined in accordance with division (C)
of section 5739.033 of the Revised Code. (D) It shall be the duty of every permit holder required
to
make a return and pay any tax under this section to keep and
preserve suitable records of purchases together with invoices of
purchases, bills of lading, asset ledgers, depreciation
schedules,
transfer journals, and such other primary and
secondary records
and documents in such form as the commissioner
requires. All such
records and other documents shall be open
during business hours to
the inspection of the commissioner, and
shall be preserved for a
period of four years, unless the
commissioner, in writing, has
authorized their destruction or
disposal at an earlier date, or by
order requires that they be
kept longer. (E) A permit granted pursuant to this section shall
continue
to be valid until surrendered by the holder or canceled
for cause
by the commissioner. (F) Persons who hold a direct payment permit that has not
been canceled shall not be required to issue exemption
certificates and shall not
be required to pay the tax as
prescribed in sections 5739.03,
5739.033, and 5741.12 of the
Revised Code. Such persons shall
notify vendors and sellers from
whom purchases of tangible
personal property or services are
made,
of their direct payment
permit number and that the tax is
being
paid directly to the
state. Upon receipt of such notice,
such
vendor or seller shall
be absolved from all duties and
liabilities
imposed by section
5739.03 or 5741.04 of the Revised
Code with
respect to sales of
tangible personal property or
services to such
permit holder. Vendors and sellers who make sales upon which the tax is
not
collected by reason of the provisions of this section shall
maintain records in such manner that the amount involved and
identity of the purchaser may be ascertained. The receipts from
such sales shall not be subject to the tax levied in section
5739.10 of the Revised Code. Upon the cancellation or surrender of a direct payment
permit, the provisions of sections 5739.03, 5741.04, and 5741.12
of the Revised Code shall immediately apply to all purchases made
subsequent to such cancellation or surrender by the person who
previously held such permit, and such person shall so notify
vendors and sellers from whom purchases of tangible personal
property or services are made, in writing, prior to or at the
time
of the first purchase after such cancellation or surrender.
Upon
receipt of such notice, the vendor shall be subject to the
provisions of sections 5739.03 and 5739.10 of the Revised Code
and
the seller shall be subject to the provisions of section
5741.04
of the Revised Code, with respect to all sales
subsequently made
to such person. Failure of any such person to
notify vendors or
sellers from whom purchases of tangible
personal property or
services are made of the cancellation or
surrender of a direct
payment permit shall be considered as a
refusal to pay the tax by
the person required to issue such
notice.
Sec. 5739.033. The amount of tax due pursuant to sections
5739.02, 5739.021, 5739.023, and 5739.026 of the Revised Code is
the sum of the taxes imposed pursuant to those sections at the
situs of the consummation of the sale as determined under this
section. (A) Except
for sales of titled motor vehicles, titled
watercraft, or titled outboard motors as provided in section
5741.05 of the Revised Code, or as otherwise provided in
this
section
and
division (C) of section
5739.031
5739.034 of the
Revised Code, all sales
are conclusively determined to be
consummated at the vendor's
place of business. (1) If the consumer or the consumer's
agent takes possession
of the
donee receives
tangible personal property
or a service at a
place of business of the vendor
where the purchase contract or
agreement was made, the sale is
conclusively determined to be
consummated at that place of business. (2)
If the consumer or the consumer's agent takes possession
of the
tangible personal property other than at a place of
business of
the vendor, or takes possession at a warehouse or
similar
facility of the vendor, the sale is consummated at the
vendor's
place of business where the purchase contract or
agreement was
made or the purchase order was received. (3) If the vendor provides a service specified in division
(B)(3)(a), (b), (c), (d), (n), or
(o) of section 5739.01 of the
Revised
Code, the sale is consummated at the vendor's place of
business
where the service is performed or the contract or
agreement for
the service was made or the purchase order was
received.
(B) If the vendor is a transient vendor as specified in
division (B) of section 5739.17 of the Revised Code, the sale is
conclusively determined to be consummated at the vendor's
temporary place of business or, if the transient vendor is the
lessor of titled motor vehicles, titled watercraft, or titled
outboard motors, at the location where the lessee keeps the
leased
property.
(C) If the vendor makes sales of tangible personal
property
from a stock of goods carried in a motor vehicle, from
which the
purchaser makes selection and takes possession, or from
which the
vendor sells tangible personal property the quantity of
which has
not been determined prior to the time the purchaser
takes
possession, the sale is conclusively determined to be
consummated
at the location of the motor vehicle when the sale is
made.
(D) If the vendor is a delivery vendor as specified in
division (D) of section 5739.17 of the Revised Code, the sale is
conclusively determined to be consummated at the place where the
tangible personal property is delivered, where the leased
property
is used, or where the service is performed or received.
(E) If the vendor provides a service specified in division
(B)(3)(e), (g), (h), (j), (k), (l), or
(m) of section 5739.01 of
the Revised Code, the sale is conclusively
determined to be
consummated at the
location of the consumer where the service is
performed or
received.
(F)
When the tangible personal property or service is not
received at a vendor's place of business, the sale is conclusively
determined to be consummated at the location where the consumer or
a donee designated by the consumer receives the tangible personal
property or service, including the location indicated by
instructions for delivery to the consumer or the consumer's donee,
known to the vendor.
(3) If divisions (A)(1) and (2) of this section do not
apply, the sale is conclusively determined to be consummated at
the location indicated by an address for the consumer that is
available from the business records of the vendor that are
maintained in the ordinary course of the vendor's business when
use of that address does not constitute bad faith.
(4) If divisions (A)(1), (2), and (3) of this section do
not apply, the sale is conclusively determined to be consummated
at the location indicated by an address for the consumer obtained
during the consummation of the sale, including the address
associated with the consumer's payment instrument, if no other
address is available, when use of that address does not constitute
bad faith.
(5) If divisions (A)(1), (2), (3), and (4) of this section
do not apply, including in the circumstance where the vendor is
without sufficient information to apply any of those divisions,
the sale is conclusively determined to be consummated at the
address from which tangible personal property was shipped, or from
which the service was provided, disregarding any
location that
merely provided the electronic transfer of the
property sold or
service provided.
(6) As used in division (A) of this section, "receive"
means taking possession of tangible personal property or making
first use of a service. "Receive" does not include possession by
a shipping company on behalf of a consumer.
(B)(1) Notwithstanding divisions (A)(1) to (5) of this
section, a manufacturer or other consumer that is not a holder of
a direct payment permit granted under section 5739.031 of the
Revised Code, that purchases tangible personal property or a
service for use in business, and that knows at the time of
purchase that the property or service will be concurrently
available for use in more than one taxing jurisdiction shall
deliver to the vendor in conjunction with its purchase a multiple
points of use exemption form prescribed by the tax commissioner
disclosing this fact. On receipt of the multiple points of use
exemption form, the vendor is relieved of its obligation to
collect, pay, or remit the tax due, and the consumer must collect,
pay, or remit the tax directly to the state.
(2) A consumer that delivers such form to a vendor may use
any reasonable, consistent, and uniform method of apportioning the
tax due on the tangible personal property or service that is
supported by the consumer's business records as they existed at
the
time of the sale.
(3) The multiple points of use exemption form shall remain
in effect for all future sales by the vendor to the consumer until
it is revoked in writing by the consumer, except as to the
consumer's specific apportionment of a subsequent sale under
division (B) of this section and the facts existing at the time of
the sale.
(C) A person who holds a direct payment permit issued under
section 5739.031 of the Revised Code is not required to deliver a
multiple points of use exemption form to a vendor. But such
permit holder shall comply with division (B)(2) of this section in
apportioning the tax due on tangible personal property or a
service that will be concurrently available for use in more than
one taxing jurisdiction.
(D) Except as provided in division
(I)(F)
of this section,
if the vendor provides a service specified in division
(B)(3)(f)
or (i) of section 5739.01 of the Revised Code, the sale
is
conclusively determined to be consummated at the location of
the
telephone number or account as reflected in the records of
the
vendor. If, in the case of a telecommunications service, the
telephone number or account is located outside this state, the
sale is conclusively determined to be consummated at the location
in this state from which the service originated. (G)(E) If the vendor provides lodging to transient guests as
specified in division (B)(2) of section 5739.01 of the Revised
Code, the sale is conclusively determined to be consummated at
the
location where the lodging is located.
(H) If the vendor sells a warranty, maintenance or service
contract, or similar agreement as specified in division (B)(7) of
section 5739.01 of the Revised Code and the vendor is a delivery
vendor, the sale is conclusively determined to be consummated at
the location of the consumer. If the vendor is not a delivery
vendor, the sale is conclusively determined to be consummated at
the vendor's place of business where the contract or agreement
was
made, unless the warranty or contract is a component of the
sale
of a titled motor vehicle, titled watercraft, or titled
outboard
motor, in which case the sale is conclusively determined
to be
consummated in the county of titling.
(I)(F) Except as otherwise provided in this division, if the
vendor
sells a prepaid authorization number or a prepaid telephone
calling card, the
sale is
conclusively determined to be
consummated at the vendor's place of business
and shall be taxed
at the time of sale. If the vendor sells
a prepaid authorization
number or prepaid telephone calling card
through a telephone call,
electronic commerce, or any other form
of remote commerce, the
sale is conclusively determined to be
made at the consumer's
shipping address, or, if there is no item
shipped, at the
consumer's billing address.
Sec. 5739.034. (A) As used in this section, "customer,"
"enhanced zip code," "home service provider," "licensed service area," and "place of
primary use" have the same meanings as in the "Mobile
Telecommunications Sourcing Act," Pub. L. No. 106-252, 114 Stat.
631 (2000), 4 U.S.C.A. 124, as amended. (B) Notwithstanding section 5739.033 of the
Revised Code, on
and after August 1, 2002, if a vendor provides
mobile
telecommunications service, the situs of all sales of that
service
is the residential or business street address that is the
customer's place of primary use of the service that is within the
licensed service area of the home service provider, regardless of whether such mobile telecommunications service originates, terminates, or passes through this state. No mobile telecommunications service provided to a customer with a place of primary use outside this state shall be subject to taxes, charges, or fees imposed in this state. The situs of all sales of mobile telecommunications service shall be determined under
the
"Mobile Telecommunications Sourcing Act," Pub. L. No. 106-252,
114
Stat. 626-632 (2000), 4 U.S.C.A. 116-126, as amended. (C) Pursuant to 4 U.S.C.A. 123, when otherwise taxable and
nontaxable charges for mobile telecommunications service are
aggregated, the charges for nontaxable mobile telecommunications
service shall be subject to taxation, unless the home service
provider can reasonably identify charges not subject to taxation
from its books and records that are kept in the regular course of
business. (D) The tax commissioner may provide a home service
provider with an electronic database that meets the requirements
of 4 U.S.C.A. 119. If such database is provided, a home service
provider shall be held harmless from any tax, charge, or fee
liability for errors or omissions due solely to reliance on the
data contained in the database, subject to 4 U.S.C.A. 119 and 121.
If no electronic database is provided by the commissioner, a home
service provider may use an enhanced zip code to assign each
street address to a specific taxing jurisdiction, and the provider
shall be held harmless from any tax, charge, or fee liability in
this state that otherwise would be due solely as a result of an
assignment of a street address to an incorrect taxing
jurisdiction, subject to 4 U.S.C.A. 120 and 121. (E) The tax commissioner shall require a home service
provider to obtain and maintain a customer's place of primary use
and shall allow the home service provider to rely on this address
as provided under 4 U.S.C.A. 122. The commissioner may correct
the place of primary use, or correct the assignment of a taxing
jurisdiction by a home service provider, in accordance with 4
U.S.C.A. 121.
Sec. 5739.04. If modification of a county's jurisdictional
boundaries or a transit authority's territory results in a change
in the tax rate levied under section 5739.021, 5739.023, or
5739.026 of the Revised Code, the tax commissioner, within thirty
days of such change, shall notify any vendor that is registered
with the central electronic registration system provided for in
section 5740.05 of the Revised Code or the vendor's certified
service provider, if the vendor has selected one, of such change.
The rate change shall not apply to sales made by such vendor until
the first day of a calendar quarter following the expiration of
sixty days from the date of notice by the tax commissioner.
Sec. 5739.06. (A) As used in this section, "certified
automated system" has the same meaning as in section 5740.01 of
the Revised Code.
(B) If the tax commissioner enters into the streamlined
sales and use tax agreement under section 5740.03 of the Revised
Code, the commissioner shall provide a monetary allowance from the
taxes collected to each of the following:
(1) A certified service provider, in accordance with the
agreement and under the terms of the contract signed with the
provider;
(2) Any vendor registered under the agreement that selects
a certified automated system to perform part of its sales or use
tax functions;
(3) Any vendor registered under the agreement that uses a
proprietary system to calculate taxes due and has entered into a
performance agreement with states that are members to the
streamlined sales and use tax agreement.
(C) The monetary allowance provided for in division (B)(2)
or (3) of this section shall be given to the vendor for the period
established by, and at the rate set in, the streamlined sales and
use tax agreement entered into under section 5740.03 of the
Revised Code. Such allowance shall be in addition to any discount
to which the vendor is entitled under section 5739.12 of the
Revised Code.
Sec. 5739.08. The levy of an excise tax on transactions
by
which
lodging by a hotel is or is to be furnished to transient
guests
pursuant to section 5739.02 and division (B) of section
5739.01 of
the Revised Code does not prevent any of the following: (A) A municipal corporation or township from levying an
excise tax for any lawful purpose not to exceed three per cent on
transactions by which lodging by a hotel is or is to be furnished
to transient guests in addition to the tax levied by
section
5739.02 of the Revised Code.
If a municipal corporation or
township repeals a tax
imposed under
division (A) of this section,
and a county in
which the
municipal corporation or township has
territory has a
tax imposed
under division (C) of section 5739.09
of the Revised
Code in
effect, the municipal corporation or
township may not
reimpose its
tax as long as that county tax
remains in effect. A
municipal
corporation or township in which a
tax is levied under
division
(B)(2) of section 351.021 of the
Revised Code may not
increase the
rate of its tax levied under
division (A) of this
section to
any rate that would cause the
total taxes levied under
both of
those divisions to exceed three
per cent on any lodging
transaction within the municipal
corporation or township. (B) A municipal corporation or a township from levying an
additional excise tax not to exceed three per cent on such
transactions pursuant to division (B) of section 5739.09 of the
Revised Code. Such tax is in addition to any tax imposed under
division (A) of this section. (C) A county from levying an excise tax pursuant to division
(A) of
section 5739.09 of the Revised Code; (D) A county from levying an excise tax not to exceed
three
per cent of such transactions pursuant to division (C) of
section
5739.09 of the Revised Code. Such a tax is in addition
to any
tax
imposed under division (C) of this section. (E) A convention facilities authority, as defined in
division (A) of section 351.01 of the Revised Code, from levying
the excise taxes provided for in division (B) of section 351.021
of the Revised Code; (F) A county from levying an excise tax not to exceed one
and one-half per cent of such transactions pursuant to division
(D) of section 5739.09 of the Revised Code. Such tax is in
addition to any tax imposed under division (C) or (D) of this
section. (G) A county from levying an excise tax not to exceed one
and one-half per cent of such transactions pursuant to division
(E) of section 5739.09 of the Revised Code. Such a tax is in
addition to any tax imposed under division (C), (D), or (F) of
this section. Sec. 5739.024
5739.09. (A)(1) A board of county
commissioners may,
by
resolution adopted by a majority of the
members of the board,
levy an excise tax not to exceed three per
cent on transactions
by
which lodging by a hotel is or is to be
furnished to transient
guests. The board shall establish all
regulations necessary to
provide for the administration and
allocation of the tax.
The
regulations may prescribe the time for
payment of the tax, and
may
provide for the imposition of a
penalty or interest, or both, for
late
payments,
provided
that the
penalty does not exceed ten per
cent of the amount of tax due, and
the
rate at which interest
accrues does not exceed the rate per
annum prescribed
pursuant to
section 5703.47 of the Revised Code.
Except
as
provided
in divisions (A)(2)
and (3) of
this section,
the regulations shall
provide, after deducting the real and actual
costs of
administering the tax, for the return to each municipal
corporation or township that does not levy an excise tax on such
transactions, a uniform percentage of the tax collected in the
municipal corporation or in the unincorporated portion of the
township from each such transaction, not to exceed thirty-three
and one-third per cent. The remainder of the revenue arising
from
the tax shall be deposited in a separate fund and shall be
spent
solely to make contributions to the convention and
visitors'
bureau operating within the county, including a pledge
and
contribution of any portion of such remainder pursuant to an
agreement authorized by section 307.695 of the Revised Code.
Except as
provided
in division (A)(2) or (3) of
this
section, on
and after May 10, 1994, a board of county
commissioners may not
levy an excise tax pursuant to this
division
in any municipal
corporation or township located wholly
or partly
within the county
that has in effect an ordinance or
resolution
levying an excise
tax pursuant to division (B) of this
section.
The board of a
county that has levied a tax under
division (C) of
this section
may, by resolution adopted within
ninety days after
July 15, 1985,
by a majority of the members of
the board, amend
the resolution
levying a tax under this division
to provide for a
portion of that
tax to be pledged and
contributed in accordance
with an agreement
entered
into under section
307.695 of the
Revised
Code. A tax,
any revenue from which is
pledged pursuant
to such
an agreement,
shall remain in effect at
the rate at which
it is
imposed for the
duration of the period
for which the revenue
therefrom has been so
pledged. (2) A board of county commissioners that levies an excise
tax
under division (A)(1) of this section on June 30,
1997, at a
rate of
three per cent, and that has pledged revenue from the
tax
to an agreement entered into under section 307.695 of the Revised
Code,
may amend the resolution levying that tax
to provide for an
increase in the rate of the tax up to five per cent on each
transaction; to provide that revenue from the increase in the rate
shall be
spent solely to make contributions to the convention and
visitors' bureau
operating within the county to be used
specifically for promotion,
advertising, and marketing of the
region in which the county is located; to
provide that the rate in
excess of the three per cent levied under division
(A)(1) of this
section shall remain in effect at the rate at which it
is imposed
for the duration of the period during which any agreement is in
effect that was entered into under section 307.695 of the Revised
Code by the
board of county commissioners levying a tax under
division (A)(1) of this
section; and to provide that no portion of
that revenue need be
returned to townships or municipal
corporations as would otherwise be required
under division (A)(1)
of this section. (3) A board of county commissioners that levies a tax under
division (A)(1) of this section on March 18, 1999, at a rate of
three per
cent may, by resolution adopted not later
than
forty-five days after March
18, 1999, amend the resolution
levying
the tax to provide for all of the following: (a) That the rate of the tax shall be increased by not more
than
an additional four per cent on each transaction; (b) That all of the revenue from the increase in
the rate
shall
be
pledged and contributed to a convention facilities
authority
established by
the board of county commissioners under
Chapter
351. of the
Revised Code on or before November 15, 1998,
and
used
to pay costs of constructing,
maintaining, operating, and
promoting a facility in the county, including
paying bonds, or
notes issued in anticipation of bonds, as provided by that
chapter; (c) That no portion of the revenue arising from the increase
in
rate need be returned to municipal corporations or townships as
otherwise
required under division (A)(1) of this section; (d) That the increase in rate shall not be subject to
diminution
by initiative or referendum or by law while any bonds,
or notes in
anticipation of bonds, issued by the authority under
Chapter 351. of
the Revised Code to which the revenue is pledged,
remain
outstanding in accordance with their terms, unless
provision is made by law or
by the board of county commissioners
for an adequate substitute therefor that
is satisfactory to the
trustee if a trust agreement secures the bonds. Division (A)(3) of this
section does not apply to the board
of county commissioners of
any county in which a convention center
or facility exists or is
being constructed on November
15, 1998,
or of any county in which a convention facilities
authority levies
a tax pursuant to section 351.021 of the
Revised Code on that
date. As used in division (A)(3) of this section,
"costs" and
"facility"
have the same meanings as in section 351.01 of the
Revised
Code, and
"convention center" has the same meaning as in
section
307.695 of the Revised Code. (B) The legislative authority of a municipal corporation
or
the board of trustees of a township that is not wholly or
partly
located in a county that has in effect a resolution
levying an
excise tax pursuant to division (A)(1) of this section
may by
ordinance or resolution levy an excise tax not to exceed
three per
cent on transactions by which lodging by a hotel is or
is to be
furnished to transient guests. The legislative
authority of the
municipal corporation or township shall deposit
at least fifty per
cent of the revenue from the tax levied
pursuant to this division
into a separate fund, which shall be
spent solely to make
contributions to convention and visitors'
bureaus operating within
the county in which the municipal
corporation or township is
wholly or partly located, and the
balance of such revenue shall be
deposited in the general fund.
The municipal corporation or
township shall establish all
regulations necessary to provide for
the administration and
allocation of the tax.
The
regulations may
prescribe the time for payment of the tax, and
may provide for the
imposition of a penalty or interest, or both, for late
payments,
provided
that the penalty does not exceed ten per cent of the
amount of tax due, and
the
rate at which interest accrues does not
exceed the rate per annum prescribed
pursuant to section 5703.47
of the Revised Code. The levy of a tax
under this division is
in
addition to any tax imposed on the same
transaction by a
municipal
corporation or a township as authorized
by division
(C)(1)(A) of
section
5739.02
5739.08 of the Revised Code. (C) For the purpose of making the payments authorized by
section 307.695 of the Revised Code to construct and equip a
convention center in the county and to cover the costs of
administering the tax, a board of county commissioners of a
county
where a tax imposed under division (A)(1) of this section is
in
effect may, by resolution adopted within ninety days after
July
15, 1985, by a majority of the members of
the board, levy an
additional excise tax not to exceed three per
cent on transactions
by which lodging by a hotel is or is to be
furnished to transient
guests. The tax authorized by this
division shall be in addition
to any tax that is levied pursuant
to division (A) of this
section, but it shall not apply to
transactions subject to a tax
levied by a municipal corporation
or township pursuant to the
authorization granted by division
(C)(1)(A) of section
5739.02
5739.08 of the
Revised Code. The board shall
establish all
regulations necessary
to provide for the
administration and
allocation of the tax.
The
regulations may prescribe the time for
payment of the tax, and
may
provide for the imposition of a
penalty or interest, or both, for
late
payments,
provided
that the
penalty does not exceed ten per
cent of the amount of tax due, and
the
rate at which interest
accrues does not exceed the rate per
annum prescribed
pursuant to
section 5703.47 of the Revised Code.
All
revenues arising
from
the tax shall be expended in accordance
with
section 307.695
of
the Revised Code. A tax imposed under
this
section shall
remain
in effect at the rate at which it is
imposed
for the
duration of
the period for which the revenue
therefrom has
been
pledged
pursuant to such section. (D) For the purpose of providing contributions under
division (B)(1) of section 307.671 of the Revised Code to enable
the acquisition, construction, and equipping of a port authority
educational and cultural facility in the county and, to the
extent
provided for in the cooperative agreement authorized by
that
section, for the purpose of paying debt service charges on
bonds,
or notes in anticipation thereof, described in division
(B)(1)(b)
of that section, a board of county commissioners, by
resolution
adopted within ninety days after December 22,
1992, by a majority
of the members of the board, may
levy an additional excise tax not
to exceed one and one-half per
cent on transactions by which
lodging by a hotel is or is to be
furnished to transient guests.
The excise tax authorized by this
division shall be in addition to
any tax that is levied pursuant
to divisions (A), (B), and (C) of
this section, to any excise tax
levied pursuant to
division (C) of
section
5739.02
5739.08 of the Revised
Code, and to any excise tax
levied
pursuant to section 351.021 of
the Revised Code. The board
of
county commissioners shall
establish all regulations necessary
to
provide for the
administration and allocation of the tax that
are
not
inconsistent with this section or section 307.671 of the
Revised
Code.
The
regulations may prescribe the time for payment
of the tax, and
may provide for the imposition of a penalty or
interest, or both, for late
payments,
provided
that the penalty
does not exceed ten per cent of the amount of tax due, and
the
rate at which interest accrues does not exceed the rate per annum
prescribed
pursuant to section 5703.47 of the Revised Code. All
revenues arising from the tax shall be expended
in
accordance with
section 307.671 of the Revised Code and
division
(D) of this
section. The levy of a tax imposed under
this
section may not
commence prior to the first day of the month
next
following the
execution of the cooperative agreement
authorized
by section
307.671 of the Revised Code by all parties
to that
agreement.
Such
tax shall remain in effect at the rate at
which
it is imposed
for
the period of time described in division
(C) of
section
307.671 of
the Revised Code for which the revenue
from
the tax has
been
pledged by the county to the corporation
pursuant to such
section,
but, to any extent provided for in the
cooperative
agreement, for
no lesser period than the period of
time required
for payment of
the debt service charges on bonds,
or
notes in
anticipation
thereof, described in division (B)(1)(b)
of
that
section. (E) For the purpose of paying the costs of acquiring,
constructing, equipping, and improving a municipal educational
and
cultural facility, including debt service charges on bonds
provided for in division (B) of section 307.672 of the Revised
Code, and for such additional purposes as are determined by the
county in the resolution levying the tax or amendments thereto,
including subsequent amendments providing for paying costs of
acquiring,
constructing, renovating, rehabilitating, equipping,
and improving a port
authority educational and cultural performing
arts facility, as defined in
section 307.674 of the Revised Code,
including debt service charges on bonds provided for in
division
(B) of section 307.674 of the Revised Code, the legislative
authority of a county, by resolution adopted
within ninety days
after June 30, 1993, by a majority of the members of the
legislative authority, may levy an additional excise tax not to
exceed one
and one-half per cent on transactions by which lodging
by a hotel
is or is to be furnished to transient guests. The
excise tax
authorized by this division shall be in addition to any
tax that
is levied pursuant to divisions (A), (B), (C), and (D) of
this
section, to any excise tax levied pursuant to
division (C) of
section
5739.02
5739.08 of the Revised Code, and to any excise tax
levied
pursuant to section 351.021 of the Revised Code. The
legislative
authority of the county shall establish all
regulations necessary
to provide for the administration and
allocation of the tax.
The
regulations may prescribe the time for
payment of the tax, and
may
provide for the imposition of a
penalty or interest, or both, for
late
payments,
provided
that the
penalty does not exceed ten per
cent of the amount of tax due, and
the
rate at which interest
accrues does not exceed the rate per
annum prescribed
pursuant to
section 5703.47 of the Revised Code.
All
revenues arising from the
tax shall be expended in accordance
with
section 307.672 of the
Revised Code and division (E) of this
section. The levy of a tax
imposed under this division shall not
commence prior to the first
day of the month next following the
execution of the cooperative
agreement authorized by section
307.672 of the Revised Code by all
parties to that agreement.
Such
tax shall remain in effect at the
rate at which it is
imposed for
the period of time determined by
the legislative
authority of the
county, but not to exceed fifteen
years. (F) The legislative authority of a county that has levied a
tax
under division (E) of this section may, by resolution adopted
within
one hundred eighty days after
January 4, 2001, by a
majority of the members of the
legislative
authority, amend the
resolution levying a tax under
division
(E)
of this section to
provide for the use of the
proceeds of that
tax, to the extent
that it is no longer needed
for its original
purpose as
determined
by the parties to a
cooperative agreement
amendment pursuant to
division (D) of
section 307.672 of the
Revised Code, to pay costs
of acquiring,
constructing, renovating,
rehabilitating, equipping,
and improving
a port
authority
educational and cultural performing
arts
facility, including debt
service charges on bonds provided
for in
division (B) of section
307.674 of the Revised Code, and to
pay
all obligations under any
guaranty agreements,
reimbursement
agreements, or other credit
enhancement agreements described in
division (C) of section
307.674 of the Revised Code. The
resolution may also
provide
for
the extension of the tax at
the
same rate for the longer of the
period of time determined by the
legislative authority of the
county, but not to exceed an
additional
twenty-five years, or the
period of time required to
pay all debt service
charges on bonds
provided for in division (B)
of section 307.672 of the Revised
Code
and on port authority
revenue bonds provided for in division
(B) of
section 307.674 of
the Revised Code. All revenues arising
from the amendment and
extension
of the tax shall be expended in
accordance with section
307.674 of the Revised Code and
divisions
(E) and (F) of this
section. (G) For purposes of a tax levied by a county, township, or
municipal corporation under this section or
division (C) of
section
5739.02
5739.08 of the Revised Code, a board of county
commissioners, board of township
trustees,
or
the legislative
authority of a municipal corporation
may adopt a resolution or
ordinance at any time specifying that
"hotel," as otherwise
defined in
section 5739.01 of the Revised
Code, includes
establishments in which fewer than five rooms
are
used for the
accommodation of guests. The resolution or ordinance
may
apply to
a tax imposed pursuant to this section prior to the
adoption of
the
resolution or ordinance if the resolution or
ordinance so
states, but the tax
shall not apply to transactions
by which
lodging by such an establishment is
provided to transient
guests
prior to the adoption of the resolution or
ordinance.
Sec. 5739.12.
Each person who has or is required to have a
vendor's
license, on or before the twenty-third day of each
month,
shall
make and file a return for the preceding month, on
forms
prescribed by the tax commissioner, and shall pay the tax
shown on
the return to be due. The return shall show the amount
of tax due
from the vendor to the state for the period covered by
the return
and such other information as the commissioner deems
necessary for
the proper administration of this chapter. The
commissioner may
extend the time for making and filing returns
and paying the tax,
and may require that the return for the last
month of any annual
or semiannual period, as determined by the
commissioner, be a
reconciliation return detailing the vendor's
sales activity for
the preceding annual or semiannual period.
The reconciliation
return shall be filed by the last day of the
month following the
last month of the annual or semiannual
period. The commissioner
may remit all or any part of amounts or
penalties
which
that may
become
due under this chapter and may adopt
rules relating
thereto. Such
return shall be filed by mailing
it to the
tax
commissioner, together with payment of the
amount of tax
shown to
be due thereon after deduction of any
discount provided
for under
this section.
Remittance shall be made payable to the
treasurer of
state. The return shall be
considered filed when
received by the
tax commissioner, and the
payment shall be considered made when
received by the
tax commissioner or when credited to an account
designated
by the
treasurer of state
or the tax commissioner.
If If the return
is filed and the amount of tax
shown thereon to
be due is paid on
or before the date such return
is required to be
filed, the vendor
shall be entitled to a
discount of three-fourths
of one per cent
of the amount shown to
be due on the return, but a
vendor that has selected a certified service provider as its agent
shall not be entitled to the discount. Amounts paid to the
clerk
of courts
pursuant to section 4505.06 of the Revised Code
shall be
subject
to the three-fourths of one per cent discount.
The
discount shall be in
consideration for prompt payment to the
clerk
of courts and for
other services performed by the vendor in
the
collection of the
tax. Upon application to the commissioner, a vendor who is
required to file monthly returns may be relieved of the
requirement to report and pay the actual tax due, provided that
the vendor agrees to remit to the
tax
commissioner payment of
not
less than an amount determined by the
commissioner to be the
average monthly tax liability of the
vendor, based upon a review
of the returns or other information
pertaining to such vendor for
a period of not less than six months
nor more than two years
immediately preceding the filing of the
application. Vendors who
agree to the above conditions shall make
and file an annual or
semiannual reconciliation return, as
prescribed by the
commissioner. The reconciliation return shall
be filed by
mailing
or delivering
it to the
tax commissioner,
together with payment
of the amount of tax
shown to be due
thereon after deduction of
any discount provided
in this section.
Remittance shall be made
payable to the treasurer
of state.
Failure of a vendor to comply
with any of the above
conditions
may result in immediate
reinstatement of the
requirement of
reporting and paying the
actual tax liability on
each monthly
return, and the commissioner
may at the
commissioner's
discretion deny the vendor the right to
report and
pay based upon the average
monthly
liability for a
period not to
exceed two years. The amount
ascertained by the
commissioner to be the average monthly tax
liability of a vendor
may be adjusted, based upon a review of the
returns or other
information pertaining to the vendor for a
period of not less than
six months nor more than two years
preceding such adjustment. The commissioner may authorize vendors whose tax liability
is
not such as to merit monthly returns, as
ascertained by
the
commissioner upon the basis of administrative costs to the
state,
to make and file returns at less frequent intervals. When
returns
are filed at less frequent intervals in accordance with
such
authorization, the vendor shall be allowed
the discount of
three-fourths of one per cent in consideration for
prompt payment
with the return, provided the return is filed
together with
payment of the amount of tax shown to be due
thereon, at the time
specified by the commissioner, but a vendor that has selected a
certified service provider as its agent shall not be entitled to
the discount. Any vendor who fails to
file a
return or pay the full amount
of the tax shown on the
return to
be due under this section and
the rules of the
commissioner
may, for each such return the vendor
fails to file or
each
such tax the vendor fails to pay in full as
shown on the
return within the period
prescribed by this section
and the rules
of the commissioner,
be required to forfeit and pay
into the state
treasury an additional
charge not exceeding
fifty
dollars or ten
per cent of the tax required to be paid for
the
reporting period,
whichever is greater, as revenue arising
from
the tax imposed by
this chapter, and such sum may be
collected by
assessment in the
manner provided in section 5739.13
of the
Revised Code. The
commissioner may remit all or a portion
of the
additional charge
and may adopt rules relating to
the imposition
and remission of
the additional charge. If the amount required to be collected by a vendor from
consumers is in excess of five per cent of the vendor's
receipts
from
sales
which
that are taxable under section 5739.02 of the
Revised
Code, or in the case of sales subject to a tax levied
pursuant to
section 5739.021, 5739.023, or 5739.026 of the Revised
Code, in
excess of the percentage equal to the aggregate rate of
such
taxes
and the tax levied by section 5739.02 of the Revised
Code,
such
excess shall be remitted along with the remittance of
the
amount
of tax due under section 5739.10 of the Revised Code. The commissioner, if the commissioner deems it necessary in
order to
insure the payment of the tax imposed by this chapter,
may
require returns and payments to be made for other than monthly
periods. The returns shall be signed by the vendor or the
vendor's authorized agent. Any vendor required to file a return and pay the tax under
this section whose total payment in any year indicated in
division
(A) of section 5739.122 of the Revised Code equals or
exceeds the
amount shown in that division shall make each payment
required by
this section in the second ensuing and each
succeeding year by
electronic funds transfer as prescribed by
section 5739.122 of the
Revised Code, except as otherwise
prescribed by that section.
Sec. 5739.31. (A)(1) No person shall engage in the
business
of selling at retail or sell at retail incidental to any
other
regularly conducted business without having a license
therefor, as
required by sections 5739.01 to 5739.31 of the
Revised Code. (2) No person shall engage in the business of selling at
retail as a transient vendor, as defined in
division (B) of
section 5739.17 of the Revised Code, without first having
obtained
a license as required by that section. (3) No person shall engage in the business of selling at
retail as a limited vendor as defined in division (B) of section
5739.17 of the Revised Code, without first having a license as
required by that section.
(B) No person shall continue to engage in the business of
selling at retail or sell at retail incidental to any other
regularly conducted business after the license issued to that
person pursuant to section 5739.17 of the Revised Code has been
revoked under section 5739.19 of the Revised Code or while the
license is suspended by the tax commissioner under division
(B)(2)
of section 5739.30 of the Revised Code, nor shall any
person
obtain a new license from the county auditor or the tax
commissioner while such
revocation or suspension is in effect. If
a corporation's
license has been revoked or suspended, none of its
officers, or
employees having control or supervision of or charged
with the
responsibility of filing returns and making payments of
tax due,
shall obtain a license from the county auditor or the tax
commissioner
during the period
of such revocation or suspension.
Sec. 5739.99. (A) Whoever violates section 5739.26 or
5739.29 of the Revised Code shall be fined not less than
twenty-five nor more than one hundred dollars for a first
offense;
for each subsequent offense such person shall, if a
corporation,
be fined not less than one hundred nor more than
five hundred
dollars, or if an individual, or a member of a
partnership, firm,
or association, be fined not less than
twenty-five nor more than
one hundred dollars, or imprisoned not
more than sixty days, or
both. (B) Whoever violates division (A) of section 5739.30 of
the
Revised Code shall be fined not less than one hundred nor
more
than one thousand dollars, or imprisoned not more than sixty
days,
or both. (C)(1) Whoever violates division (A)(1) of section 5739.31
of the Revised Code shall be fined not less than twenty-five nor
more than one hundred dollars. If the offender previously has
been convicted of a violation of division (A)(1) of section
5739.31 of the Revised Code,
he
the offender is guilty of a
felony
of the fourth degree. (2) Whoever violates division (A)(2) of section 5739.31 of
the Revised Code shall be fined not less than one hundred dollars
nor more than five hundred dollars, or imprisoned for not more
than ten days, or both, for the first offense; for each
subsequent
offense, each such person shall be fined not less than
one
thousand dollars nor more than twenty-five hundred dollars,
or
imprisoned not more than thirty days, or both. The motor
vehicles
and goods of any person charged with violating division
(A)(2) of
section 5739.31 of the Revised Code may be impounded
and held
pending the disposition of the charge, and may be sold
at auction
by the county sheriff in the manner prescribed by law
to satisfy
any fine imposed by this division. (3) Whoever violates division (A)(3) of section 5739.31 of
the Revised Code shall be fined not less than twenty-five nor
more
than one hundred dollars.
(4)(3) Whoever violates division (B) of section 5739.31 of
the
Revised Code is guilty of a felony of the fourth degree.
Each
day
that business is conducted while a vendor's license is
suspended
or revoked constitutes a separate offense.
(D) Except as otherwise provided in this section, whoever
violates sections 5739.01 to 5739.31 of the Revised Code, or any
lawful rule promulgated by the department of taxation under
authority of such sections, shall be fined not less than
twenty-five nor more than one hundred dollars. (E) Whoever violates section 5739.12 of the Revised Code
by
failing to remit to the state the tax collected under section
5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code is
guilty of a felony of the fourth degree and shall suffer the loss
of
his
the person's vendor's license as required by section
5739.17 of the
Revised Code. A person shall not be eligible for a
vendor's
license for two years following conviction. (F) Whoever violates division
(D)(E) of section 5739.17
of
the Revised Code is guilty of failure to display a transient
or
limited vendor's license, a minor misdemeanor. A sheriff or
police officer in a municipal corporation may enforce this
division. The prosecuting attorney of a county shall inform the
tax commissioner of any instance when a complaint is brought
against a transient
or limited vendor pursuant to this division. (G) Whoever violates section 5739.103 of the Revised Code
shall be fined not less than twenty-five nor more than one
hundred
dollars. If the offender previously has been convicted
of
violating that section,
he
the offender is guilty of a felony
of
the fourth degree. (H) The penalties provided in this section are in addition
to any penalties imposed by the tax commissioner under section
5739.133 of the Revised Code.
Sec. 5740.01. As used in this chapter:
(A) "Agreement" means the streamlined sales and use tax
agreement as amended and adopted on January 27, 2001, by the
national conference of state legislatures' special task force on
state and local taxation of telecommunications and electronic
commerce, and unanimously adopted by the national conference of
state legislatures' executive committee, and as subsequently
amended and adopted by the member states.
(B) "Certified automated system" means software certified
jointly by the member states to
calculate the sales or use tax
imposed by each jurisdiction on a
transaction, determine the
amount of tax to remit to the
appropriate state, and maintain a
record of the transaction.
(C) "Certified service provider" means an agent certified
jointly by the member states to
perform all of the seller's sales
and use tax functions. (D) "Member state" means any state that is a signatory to the
agreement.
(E) "Person" means an individual, trust, estate, fiduciary,
partnership, limited liability company, limited liability
partnership, corporation, or any other legal entity.
(F) "Sales tax" means the tax levied by section 5739.02,
5739.021, 5739.023, 5739.026, or
5739.10 of the Revised Code.
(G) "Seller" means any person making sales, leases, or
rentals of personal property or services.
(H) "State" means any state of the United States and the
District of Columbia.
(I) "Use tax" means the tax levied by section 5741.02,
5741.021, 5741.022, or 5741.023 of the Revised Code.
Sec. 5740.02. (A)(1) The state of Ohio shall participate in
discussions with other states regarding the development of a
streamlined sales and use tax system to reduce the burden and cost
for all sellers to collect this state's sales and use taxes. (2) Subject to division (B) of this section, the
state also shall participate in meetings of the implementing states to
review
or amend the terms of the agreement to simplify and
modernize
sales and use tax administration that embodies the
requirements
set forth in section 5740.05 of the
Revised Code.
For
purposes of
these meetings, the state shall be represented by three
delegates. The tax commissioner
or the
commissioner's designee
shall be the chairperson of the delegation. The other delegates
shall be one delegate chosen by the speaker of the house of
representatives and one delegate chosen by the president of the
senate. In all matters where voting by the member states is
required to amend the agreement, the chairperson, based on the
votes of the majority of the delegation, shall cast this state's
vote. (B) The state shall not participate in the meetings of the
implementing states referred to in division (A)(2) of this section
unless the meetings are conducted in accordance with requirements
substantially similar to those described in divisions (C) and (F)
of section 121.22 of the Revised Code, as if the participants of
the meetings were a public body as defined in that section, except
such meetings may be closed during any discussion pertaining to
proprietary information of a person if the person so requests,
personnel matters, competitive bidding, certification of service
providers, or matters substantially similar to those described in
divisions (G)(2), (3), or (5) of section 121.22 of the Revised
Code. The state may participate in teleconferences, special
meetings, meetings of working groups, committees, or steering
committees if they are conducted in accordance with the public
participation rules applicable to such meetings, as established by
the implementing states entitled to participate in discussions to
finalize the agreement.
(C) As used in this section, "meetings of the implementing
states" means meetings of the entire body of the states that are
entitled to participate in discussions to finalize the agreement
because they have enacted legislation based on the uniform sales
and use tax administration act, approved January 24, 2001, or the
simplified sales and use tax administration act, approved January
27, 2001.
Sec. 5740.03. Subject to section 5740.05 of the Revised
Code,
the tax commissioner may enter into the agreement with one
or more
states. In furtherance of the agreement, the commissioner
may act
jointly with other member states to
establish standards for
certification of service
providers and
automated systems,
establish performance standards
for multi-state
sellers, and
procure goods and services. The
commissioner may
take other
actions reasonably required to
implement this chapter,
including
adopting rules.
Sec. 5740.04. (A) No provision of the agreement, in whole or
in part, invalidates or amends the law of this state. Adoption of
the agreement by this state does not amend the law of this state.
Implementation in this state of any condition of the agreement,
whether adopted before, at, or after membership of this state in
the agreement, must be by the action of this state.
(B) The agreement is an accord among individual cooperating
sovereigns in furtherance of their governmental functions. The
agreement provides a mechanism among the member states to
establish and maintain a cooperative, simplified system for the
application and administration of sales and use taxes under the
duly adopted laws of each member state.
Sec. 5740.05. The tax commissioner shall not enter into the
agreement unless the agreement requires each state to meet the
requirements set forth in divisions (A) to (I) of this section.
The agreement shall:
(A) Set restrictions to limit over time the number of state
sales and use tax rates;
(B) Establish uniform standards for attributing the source
of transactions to taxing jurisdictions, the administration of
exempt sales, and sales and use tax returns and remittances;
(C) Provide a central, electronic registration system that
allows a seller to register to collect sales and use
taxes for,
and remit them to, all member states;
(D) Provide that registration with the central registration
system and the collection of sales and use taxes in the member
states will not be used as a factor in determining whether the
seller has nexus with a state for any tax;
(E) Provide for
reduction of the burdens of complying with
local sales and use
taxes through the following:
(1) Restricting variances between the state and local tax
bases;
(2) Requiring states to administer any sales and use taxes
levied by local jurisdictions within the states so that sellers
collecting and remitting those taxes will not have to register or
file returns with, remit funds to, or be subject to independent
audits from, local taxing jurisdictions;
(3) Restricting the frequency of changes in the local sales
and use tax rates and setting effective dates for the application
of local jurisdictional boundary changes to local sales and use
taxes;
(4) Providing notice to sellers and certified service
providers of changes in local sales and use tax rates and in the
boundaries of local taxing jurisdictions.
(F) Outline any monetary allowances that are to be provided
by the member states to sellers or certified service providers.
The
agreement must allow for a joint public and private sector
study
of the compliance cost on sellers and certified service
providers
to collect sales and use taxes for state and local
governments
under various levels of complexity, to be completed by
July 1,
2002.
(G) Require each state to certify compliance with the terms
of the agreement prior to becoming a member of the agreement, and
to maintain compliance, under the laws of the member state, with
all provisions of the agreement while a member;
(H) Require each member state to adopt a uniform policy for
certified service providers that protects the privacy of consumers
and maintains the confidentiality of tax information;
(I) Provide for the appointment of an advisory council of
private sector representatives and an advisory council of
non-member state representatives to consult with in the
administration of the agreement.
Sec. 5740.06. (A) The agreement binds and inures only to the
benefit of this state and the other member states. No person,
other than a member state, is an intended beneficiary of the
agreement. Any benefit to a person other than a state is
established by the law of this state and the other member states
and not by the terms of the agreement.
(B) Consistent with division (A) of this section, no person
shall have any cause of action or defense under the agreement or
by virtue of this state's approval of the agreement. No person
may challenge, in any action brought under any provision of law,
any action or inaction by any department, agency, or other
instrumentality of this state, or any political subdivision of
this state, on the ground that the action or inaction is
inconsistent with the agreement.
(C) No law of this state, or the application thereof, may
be declared invalid as to any person or circumstance on the ground
that the law or application of it is inconsistent with the
agreement.
Sec. 5740.07. (A) A certified service provider is the agent
of the seller with whom the certified service provider has
contracted for the collection and remittance of sales and use
taxes. As the seller's agent, the certified service provider is
liable for sales and use taxes due each member state on all sales
transactions it processes for the seller, except as provided in
this section.
A seller that contracts with a certified service provider is
not liable to the state for sales or use taxes due on transactions
processed by the certified service provider, unless the seller
misrepresented the type of tangible personal property or services
it sells,
or committed fraud. In the absence of probable cause to
believe
that the seller made a material misrepresentation or has
committed
fraud, the seller is not subject to audit of the
transactions
processed by the certified service provider. A
seller is subject
to audit for transactions not processed by a
certified service
provider. The member states acting jointly may
perform a system
check of the seller and review the seller's
procedures to
determine if the certified service provider's system
is
functioning properly and the extent to which the seller's
transactions are being processed by the provider.
(B) A person who provides a certified automated system is
responsible for the proper functioning of that system and is
liable to this state for underpayments of the sales and use tax
attributable to errors in the functioning of that system. A
seller that uses a certified automated system remains responsible
and is liable to this state for reporting and remitting sales and
use taxes.
(C) A seller that has a proprietary system for determining
the amount of sales or use tax due on transactions and has signed
a performance agreement establishing tax performance standards for
that system is liable for the failure of the system to meet the
performance standards.
Sec. 5740.08. (A) A certified service provider shall
preserve the privacy of consumers who buy, lease, or rent tangible
personal
property or services from sellers with whom the provider
has
contracted for the collection and remittance of sales and use
taxes to this state. The provider shall protect consumer information in the same manner as required of the department of taxation for taxpayer information. The provider shall use a certified automated
system to perform sales and use tax calculations, remittances, and
reporting that does not retain the personally identifiable
information of consumers, except as follows:
(1) To determine whether a consumer's status or intended
use of the goods or services purchased is exempt from the sales or
use tax;
(2) To investigate fraud by a consumer or seller;
(3) To the extent necessary to ensure the reliability of
the providers' technology and certified automated system in
performing all of a seller's sales and use tax functions.
The provider shall provide technical, physical, and
administrative safeguards to protect personally identifiable
information from unauthorized access and disclosure.
(B) A certified service provider shall provide to consumers
clear and conspicuous notice of its information retention and
sharing practices, including what information it collects, how the
information collected is used, and whether the information is
disclosed to other member states. A
provider that retains
personally identifiable information in
accordance with division
(A) of this section shall notify
consumers of its intent to retain
such information and shall
afford consumers reasonable access to
their data and the
opportunity to correct inaccurately recorded
data.
(C) If any person, other than a member state, seeks to
discover a consumer's personally
identifiable information, a
reasonable and timely effort shall be
made by the provider to
notify the consumer of such request.
(D) Notwithstanding this section, the laws of this state
regarding the collection, use, and maintenance of confidential
taxpayer information remain applicable and binding. The agreement
does not enlarge or limit this state's authority to do any of the
following:
(1) Conduct audits or other reviews as provided under the
agreement or state law;
(2) Provide records pursuant to section 149.43 of the
Revised Code or to governmental agencies under disclosure laws;
(3) Prevent the disclosure of confidential taxpayer
information in accordance with Title LVII of the Revised Code;
(4) Prevent, consistent with federal law, the disclosure or
misuse of federal return information obtained under a disclosure
agreement with the Internal Revenue Service;
(5) Collect, disclose, disseminate, or otherwise use
anonymous data for governmental purposes.
(E) This section does not enlarge or limit the privacy
policies of any seller that has selected a certified service
provider as its agent to perform all of the seller's sales and use
tax functions.
(F) A certified service provider that fails to comply with
this section is subject to investigation by the tax commissioner
or the commissioner's agents and the attorney general, and to
prosecution by the
attorney general.
Sec. 5741.01. As used in this chapter: (A)
"Person" includes individuals, receivers, assignees,
trustees in bankruptcy, estates, firms, partnerships,
associations, joint-stock companies, joint ventures, clubs,
societies, corporations, business trusts, governments, and
combinations of individuals of any form. (B)
"Storage" means and includes any keeping or retention
in
this state for use or other consumption in this state. (C)
"Use" means and includes the exercise of any right or
power incidental to the ownership of the thing used. A thing is
also
"used" in this state if its consumer gives or otherwise
distributes it, without charge, to recipients in this state. (D)
"Purchase" means acquired or received for a
consideration, whether such acquisition or receipt was effected
by
a transfer of title, or of possession, or of both, or a
license to
use or consume; whether such transfer was absolute or
conditional,
and by whatever means the transfer was effected; and
whether the
consideration was money, credit, barter, or exchange.
Purchase
includes production, even though the article produced
was used,
stored, or consumed by the producer. The transfer of
copyrighted
motion picture films for exhibition purposes is not a
purchase,
except such films as are used solely for advertising
purposes. (E)
"Seller" means the person from whom a purchase is
made,
and includes every person engaged in this state or
elsewhere in
the business of selling tangible personal property
or providing a
service for storage, use, or other consumption or
benefit in this
state; and when, in the opinion of the tax
commissioner, it is
necessary for the efficient administration of
this chapter, to
regard any salesman, representative, peddler, or
canvasser as the
agent of a dealer, distributor, supervisor, or
employer under whom
the person operates, or from whom
the person obtains
tangible
personal property, sold by
the person for storage,
use, or
other
consumption in this state, irrespective of whether
or not
the
person is
making such sales on
the person's own
behalf, or on
behalf
of such dealer,
distributor, supervisor, or
employer, the
commissioner may regard
the person as such
agent, and may regard
such dealer,
distributor,
supervisor, or
employer as the seller.
"Seller" does not include
any person to
the extent the person
provides a communications
medium, such as,
but not limited to,
newspapers, magazines,
radio, television, or
cable television, by
means of which sellers
solicit purchases of
their goods or
services. (F)
"Consumer" means any person who has purchased tangible
personal property or has been provided a service for storage,
use,
or other consumption or benefit in this state.
"Consumer"
does
not
include a person who receives, without charge, tangible
personal
property or a service. A person who performs a facility management or similar
service contract for a contractee is a consumer of all tangible
personal property and services purchased for use in connection
with the performance of such contract, regardless of whether
title
to any such property vests in the contractee. The purchase
of
such property and services is not subject to the exception for
resale under division (E)(1) of section 5739.01 of the Revised
Code. (G)(1)
"Price," except in the case of watercraft, outboard
motors, or new motor vehicles, means the aggregate value in money
of anything paid or delivered, or promised to be paid or
delivered, by a consumer to a seller in the complete performance
of the transaction by which tangible personal property has been
purchased or a service has been provided for storage, use, or
other consumption or benefit in this state, without any deduction
or exclusion on account of the cost of the property sold, cost of
materials used, labor or service cost, interest, discount paid or
allowed after the sale is consummated, or any other expense. If
the transaction consists of the rental or lease of tangible
personal property,
"price" means the aggregate value in money of
anything paid or delivered, or promised to be paid or delivered
by
the lessee to the lessor, in the complete performance of the
rental or lease, without any deduction or exclusion of tax,
interest, labor or service charge, damage liability waiver,
termination or damage charge, discount paid or allowed after the
lease is consummated, or any other expense.
Except as provided
in
division (G)(6) of this section, the tax shall be
calculated
and
collected by the lessor on each payment made by
the
lessee.
If
a
consumer produces the tangible personal
property
used by
the
consumer, the price is the produced
cost of such
tangible
personal
property.
The
"Price" does not include delivery charges that are
separately stated on the initial invoice or initial billing
rendered by the seller. The tax collected by the seller from
the
consumer under
such
sections
this chapter is not a part of the price, but
is a
tax
collection
for the benefit of the state, and of counties
levying
an
additional use tax pursuant to section 5741.021 or
5741.023 of
the
Revised Code and of transit authorities levying
an
additional
use
tax pursuant to section 5741.022 of the Revised
Code and,
except
for the discount authorized under section
5741.12
of the
Revised
Code, no person other than the state or
such a
county or
transit
authority shall derive any benefit from
the
collection or
payment
of such tax.
As used in division (G)(1) of this section, "delivery
charges" means charges by the seller for preparation and delivery
to a location designated by the consumer of tangible personal
property or a service, including transportation, shipping,
postage, handling, crating, and packing. (2) In the case of watercraft, outboard motors, or new
motor
vehicles,
"price" has the same meaning as in division (H)
of
section 5739.01 of the Revised Code. (3) In the case of a nonresident business consumer that
purchases and uses tangible personal property outside this state
and subsequently temporarily stores, uses, or otherwise consumes
such tangible personal property in the conduct of business in
this
state, the consumer or the tax commissioner may determine
the
price based on the value of the temporary storage, use, or
other
consumption, in lieu of determining the price pursuant to
division
(G)(1) of this section. A price determination made by
the
consumer is subject to review and redetermination by the
commissioner. (4) In the case of tangible personal property held in this
state as inventory for sale or lease, and that is temporarily
stored, used, or otherwise consumed in a taxable manner, the
price
is the value of the temporary use. A price determination
made by
the consumer is subject to review and redetermination by
the
commissioner. (5) In the case of tangible personal property originally
purchased and used by the consumer outside this state, and that
becomes permanently stored, used, or otherwise consumed in this
state more than six months after its acquisition by the consumer,
the consumer or the tax commissioner may determine the price
based
on the current value of such tangible personal property, in
lieu
of determining the price pursuant to division (G)(1) of this
section. A price determination made by the consumer is subject
to
review and redetermination by the commissioner.
(6) In the case of the purchase or lease of any motor vehicle
designed by the manufacturer to carry a load of not more than one
ton,
watercraft, outboard motor, or aircraft, or the lease of any
tangible personal property, other than motor vehicles designed by
the manufacturer to carry a load of more than one ton, to be used
by the lessee primarily for business purposes, the tax shall be
collected by the vendor at the time the lease is consummated and
calculated by the vendor on the basis of the total amount to be
paid by the lessee under the lease agreement. If the total amount
of the consideration for the lease includes amounts that are not
calculated at the time the lease is executed, the tax shall be
calculated and collected by the vendor at the time such amounts
are billed to the lessee. In the case of an open-end lease, the
tax shall be calculated by the vendor on the basis of the total
amount to be paid during the initial fixed term of the lease, and
then for each subsequent renewal period as it comes due. As used
in division
(G)(6) of this section only, "motor vehicle" has the
same meaning as in
section 4501.01 of the Revised Code. (H)
"Nexus with this state" means that the seller engages
in
continuous and widespread solicitation of purchases from
residents
of this state or otherwise purposefully directs its
business
activities at residents of this state. (I)
"Substantial nexus with this state" means that the
seller
has sufficient contact with this state, in accordance with
Section
8 of Article I of the Constitution of the United States,
to allow
the state to require the seller to collect and remit use
tax on
sales of tangible personal property or services made to
consumers
in this state.
"Substantial nexus with this state"
exists when the
seller does any of the following: (1) Maintains a place of business within this state,
whether
operated by employees or agents of the seller, by a
member of an
affiliated group, as described in division (B)(3)(e)
of section
5739.01 of the Revised Code, of which the seller is a
member, or
by a franchisee using a trade name of the seller; (2) Regularly has employees, agents, representatives,
solicitors, installers, repairmen, salesmen, or other individuals
in this state for the purpose of conducting the business of the
seller; (3) Uses a person in this state for the purpose of
receiving
or processing orders of the seller's goods or services; (4) Makes regular deliveries of tangible personal property
into this state by means other than common carrier; (5) Has membership in an affiliated group, as described in
division (B)(3)(e) of section 5739.01 of the Revised Code, at
least one other member of which has substantial nexus with this
state; (6) Owns tangible personal property that is rented or
leased
to a consumer in this state, or offers tangible personal
property,
on approval, to consumers in this state; (7)
Is
Except as provided in section 5703.65 of the Revised
Code, is registered with the secretary of state to do
business
in
this state or is registered or licensed by any state
agency,
board, or commission to transact business in this state
or to make
sales to persons in this state; (8) Has any other contact with this state that would allow
this state to require the seller to collect and remit use tax
under Section 8 of Article I of the Constitution of the United
States. (J)
"Fiscal officer" means, with respect to a regional
transit authority, the secretary-treasurer thereof, and with
respect to a county which is a transit authority, the fiscal
officer of the county transit board appointed pursuant to section
306.03 of the Revised Code or, if the board of county
commissioners
operates the county transit system, the county
auditor. (K)
"Territory of the transit authority" means all of the
area included within the territorial boundaries of a transit
authority as they from time to time exist. Such territorial
boundaries must at all times include all the area of a single
county or all the area of the most populous county which is a
part
of such transit authority. County population shall be
measured by
the most recent census taken by the United States
census bureau. (L)
"Transit authority" means a regional transit authority
created pursuant to section 306.31 of the Revised Code or a
county
in which a county transit system is
created pursuant to
section
306.01 of the Revised Code. For the purposes of this
chapter, a
transit authority must extend to at least the entire
area of a
single county. A transit authority which includes
territory in
more than one county must include all the area of
the most
populous county which is a part of such transit
authority. County
population shall be measured by the most
recent census taken by
the United States census bureau. (M)
"Providing a service" has the same meaning as in
division
(X) of section 5739.01 of the Revised Code. (N)
"Other consumption" includes receiving the benefits of
a
service. (O) "Lease" means any transfer for a consideration of the
possession of and right to use, but not title to, tangible
personal property for a fixed period of time greater than
twenty-eight days or for an open-ended period of time with a
minimum fixed period of more than twenty-eight days.
(P) "Certified service provider" has the same meaning as in
section 5740.01 of the Revised Code.
Sec. 5741.02. (A) For the use of the general revenue fund
of the state, an excise tax is hereby levied on the storage, use,
or other consumption in this state of tangible personal property
or the benefit realized in this state of any service provided.
The
tax shall be collected pursuant to the schedules in section
5739.025 of the Revised Code. (B) Each consumer, storing, using, or otherwise consuming
in
this state tangible personal property or realizing in this
state
the benefit of any service provided, shall be liable for the
tax,
and such liability shall not be extinguished until the tax
has
been paid to this state; provided, that the consumer shall be
relieved from further liability for the tax if the tax has been
paid to a seller in accordance with section 5741.04 of the
Revised
Code or prepaid by the seller in accordance with section
5741.06
of the Revised Code. (C) The tax does not apply to the storage, use, or
consumption in this state of the following described tangible
personal property or services, nor to the storage, use, or
consumption or benefit in this state of tangible personal
property
or services purchased under the following described
circumstances: (1) When the sale of property or service in this state is
subject to the excise tax imposed by sections 5739.01 to 5739.31
of the Revised Code, provided said tax has been paid; (2) Except as provided in division (D) of this section,
tangible personal property or services, the acquisition of which,
if made in Ohio, would be a sale not subject to the tax imposed
by
sections 5739.01 to 5739.31 of the Revised Code; (3) Property or services, the storage, use, or other
consumption of or benefit from which this state is prohibited
from
taxing by the Constitution of the
United States, laws of the
United States, or the Constitution of this
state. This exemption
shall not exempt from the application of the tax imposed by this
section the storage, use, or consumption of tangible personal
property that was purchased in interstate commerce, but
that has
come to rest in this state, provided that fuel to
be used or
transported in carrying on interstate commerce that is
stopped
within this state pending transfer from one conveyance to another
is exempt from the excise tax imposed by this section and section
5739.02 of the Revised Code; (4) Transient use of tangible personal property in this
state by a nonresident tourist or vacationer, or a non-business
use within this state by a nonresident of this state, if the
property so used was purchased outside this state for use outside
this state and is not required to be registered or licensed under
the laws of this state; (5) Tangible personal property or services rendered, upon
which taxes have been paid to another jurisdiction to the extent
of the amount of the tax paid to such other jurisdiction. Where
the amount of the tax imposed by this section and imposed
pursuant
to section 5741.021, 5741.022, or 5741.023 of the
Revised Code
exceeds the amount paid to another jurisdiction, the
difference
shall be allocated between the tax imposed by this
section and any
tax imposed by a county or a transit authority
pursuant to section
5741.021, 5741.022, or 5741.023 of the
Revised Code, in proportion
to the respective rates of such
taxes. As used in this subdivision, "taxes paid to another
jurisdiction" means the total amount of retail sales or use tax
or
similar tax based upon the sale, purchase, or use of tangible
personal property or services rendered legally, levied by and paid
to another state or political subdivision thereof, or to the
District of Columbia, where the payment of such tax does not
entitle the taxpayer to any refund or credit for such payment. (6) The transfer of a used manufactured home or used mobile
home,
as defined by section 5739.0210 of the Revised Code,
made on
or after January 1, 2000; (7) Drugs that are or are intended to be distributed free of
charge to a
practitioner licensed to prescribe, dispense, and
administer drugs to a human
being in the course of a professional
practice and that by law may be
dispensed only by or upon the
order of such a practitioner. (D) The tax applies to the storage, use, or other
consumption in this state of tangible personal property or
services, the acquisition of which at the time of sale was
excepted under division (E)(1) of section 5739.01 of the Revised
Code from the tax imposed by section 5739.02 of the Revised Code,
but which has subsequently been temporarily or permanently
stored,
used, or otherwise consumed in a taxable manner. (E)(1) If any transaction is claimed to be exempt under
division (E)
of
section 5739.01 of the Revised Code or under
section 5739.02
of the Revised Code, with the exception of
divisions (B)(1) to (11)
or (28) of section 5739.02 of the Revised
Code, the consumer shall
furnish
provide to the seller, and the
seller
shall obtain from the consumer,
a
certificate specifying
the reason that the
transaction is
not subject to the tax.
The
certificate shall be provided either in a hard copy form or
electronic form, as prescribed by the tax commissioner. If the
transaction is
claimed to be exempt under
division (B)(13) of
section 5739.02 of
the Revised Code,
the exemption certificate
shall be
signed
provided by
both the contractor and
contractee,
and the. Such contractee shall be
deemed to be the consumer of all
items
purchased
under the claim
of exemption if it is subsequently
determined that
the exemption
is not properly claimed. The
certificate shall be
in such form as the tax commissioner by rule
prescribes.
If
The seller shall maintain records, including
exemption certificates, of all sales on which a consumer has
claimed an exemption, and provide them to the tax commissioner on
request. (2) If no
certificate is
furnished
provided or obtained
within the period for filing
the return for
the period in which
the transaction is consummated,
it shall be
presumed that the tax
applies. The failure to have so
furnished
provided
or obtained a
certificate shall not preclude a seller or
consumer from
establishing, within one hundred twenty days of the
giving of
notice by the commissioner of intention to levy an
assessment,
that the transaction is not subject to the tax. (F) A seller who files a petition for reassessment
contesting the
assessment of tax on transactions for which the
seller obtained no valid
exemption certificates, and for which the
seller failed
to establish that
the transactions were not subject
to the tax
during the
one-hundred-twenty-day period allowed under
division
(E) of this
section, may present to the tax commissioner
additional
evidence
to prove that the transactions were exempt.
The seller
shall file
such evidence within ninety days of the
receipt by the
seller of
the notice of assessment, except that,
upon application
and for
reasonable cause, the tax commissioner
may extend the
period for
submitting such evidence thirty days. (G) For the purpose of the proper administration of
sections
5741.01 to 5741.22 of the Revised Code, and to prevent
the evasion
of the tax hereby levied, it shall be presumed that
any use,
storage, or other consumption of tangible personal
property in
this state is subject to the tax until the contrary
is
established.
Sec. 5741.05. (A) A seller that collects the tax levied by
sections 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised
Code on transactions, other than sales of titled motor vehicles,
titled watercraft, or titled outboard motors, shall determine
under
section 5739.033 or 5739.034 of the Revised Code
the
jurisdiction for which to
collect the tax. A vendor or seller of
motor vehicles, watercraft, or
outboard motors required to be
titled in this state shall collect the tax levied by section
5739.02 or
5741.02 of the Revised Code and the additional taxes
levied by
division (A)(1) of section 5741.021, division (A)(1) of
section
5741.022, and division (A)(1) of section 5741.023 of the
Revised
Code for the consumer's county of residence as provided in
section 1548.06 and division (B) of section 4505.06 of the Revised
Code.
(B) A vendor or seller
is not responsible for collecting or
remitting additional tax if a
consumer subsequently stores, uses,
or consumes the tangible
personal property or service in another
jurisdiction with a rate
of tax imposed by sections 5741.02,
5741.021, 5741.022, or
5741.023 of the Revised Code that is higher
than the amount
collected by the vendor or seller pursuant to
Chapter 5739. or
5741. of the Revised Code.
Sec. 5741.08. If modification of a county's jurisdictional
boundaries or a transit authority's territory results in a change
in the tax rate levied under section 5741.021, 5741.022, or
5741.023 of the Revised Code, the tax commissioner, within thirty
days of such change, shall notify any seller that is registered
with the central electronic registration system provided for in
section 5740.05 of the Revised Code or the seller's certified
service provider, if the seller has selected one, of such change.
The rate change shall not apply until the first day of a
calendar
quarter following the expiration of sixty days from the
date of
notice by the tax commissioner.
Sec. 5741.12. (A) Each seller required by section 5741.17
of the Revised Code to register with the tax commissioner, and
any
seller authorized by the commissioner to collect the tax
imposed
by or pursuant to section 5741.02, 5741.021, 5741.022, or
5741.023
of the Revised Code is subject to the same requirements
and
entitled to the same deductions and discount for prompt
payments
as are vendors under section 5739.12 of the Revised
Code, and the
same monetary allowances as are vendors under section 5739.06 of
the Revised Code. The
powers and duties of the commissioner and
the
treasurer of state
with respect to returns and tax remittances
under this section
shall be identical with those prescribed in
section 5739.12 of the
Revised Code. (B) Every person storing, using, or consuming tangible
personal property or receiving the benefit of a service, the
storage, use, consumption, or receipt of which is subject to the
tax imposed by or pursuant to section 5741.02, 5741.021,
5741.022,
or 5741.023 of the Revised Code, when such tax was not
paid to a
seller, shall, on or before the twenty-third day of
each month,
file with the
tax commissioner a return for the
preceding month
in such form as is prescribed by the
commissioner,
showing such
information as the commissioner deems
necessary, and
shall pay the
tax shown on the return to be due.
Remittance shall
be made
payable to the treasurer of state.
The commissioner may
require
consumers to file returns and pay
the tax at other than
monthly
intervals, if
the commissioner
determines that such
filing is
necessary for the efficient administration of
the tax.
If the
commissioner determines that a consumer's tax
liability is
not
such as to merit monthly filing, the
commissioner may
authorize
the consumer to file returns and pay
tax at less
frequent
intervals.
Any consumer required to file a return and pay the tax
under
this section whose payment for any year indicated in
section
5741.121 of the Revised Code equals or exceeds the amount
shown in
that section shall make each payment required by this
section in
the second ensuing and each succeeding year by means
of electronic
funds transfer as prescribed by section 5741.121 of
the Revised
Code, except as otherwise prescribed by that section. (C) Every person storing, using, or consuming a motor
vehicle, watercraft, or outboard motor, the ownership of which
must be evidenced by certificate of title, shall file the return
required by this section and pay the tax due at or prior to the
time of filing an application for certificate of title.
Sec. 5747.083. The tax commissioner may not require the
taxpayer, as a part of the taxpayer's personal income tax return,
to report or pay use tax for any purchase made during the tax year
on which the taxpayer has paid any sales tax to this state or any
other state at the time of the purchase.
SECTION 2. That existing sections 307.671, 307.672, 307.674,
307.695, 311.37, 311.99, 351.01, 351.021, 351.03, 351.141, 505.56,
3715.52, 4501.32, 5739.01, 5739.02,
5739.021, 5739.023, 5739.024,
5739.026, 5739.03,
5739.031, 5739.033, 5739.12,
5739.31, 5739.99,
5741.01, 5741.02, and 5741.12 of the
Revised Code are hereby
repealed.
SECTION 3. Sections
5739.021, 5739.023, 5739.026, 5739.03,
5739.031,
5739.033, 5739.12, 5741.02, and 5741.12, and
division
(I)(7) of section 5741.01 of the Revised Code, as
amended
by this
act, and sections 306.73, 5703.65, 5739.04, 5739.06,
5741.05, and
5741.08 of the Revised Code, as enacted by this act,
shall take
effect July 1, 2003.
SECTION 4. Section 5739.034 of the Revised Code, as enacted
by this act, shall take effect August 1, 2002.
SECTION 5. Notwithstanding section
5740.03 of the Revised Code as enacted by this act, the Tax
Commissioner shall not enter into the Streamlined Sales and Use
Tax Agreement unless the General Assembly, by adoption of a
concurrent resolution, first authorizes the Tax Commissioner to
enter into the agreement.
SECTION 6. That Section 6 of Sub. H.B. 483 of the 123rd
General Assembly is hereby repealed.
SECTION 7. That Section 109 of Am. Sub. H.B. 94 of the 124th General Assembly be amended to read as follows: "Sec. 109. TAX DEPARTMENT OF TAXATION General Revenue Fund
GRF | 110-321 | | Operating Expenses | | $ | 87,611,076 | | $ | 89,566,509 |
GRF | 110-412 | | Child Support Administration | | $ | 92,939 | | $ | 90,006 |
GRF | 110-901 | | Property Tax Allocation - Taxation | | $ | 380,200,000 | | $ | 399,300,000 |
GRF | 110-906 | | Tangible Tax
Exemption - Taxation | | $ | 30,000,000 | | $ | 30,900,000 |
TOTAL GRF General Revenue Fund | | $ | 497,904,015 | | $ | 519,856,515 |
Agency Fund Group
425 | 110-635 | | Tax Refunds | | $ | 860,000,000 | | $ | 875,000,000 |
TOTAL AGY Agency Fund Group | | $ | 860,000,000 | | $ | 875,000,000 |
General Services Fund Group
433 | 110-602 | | Tape File Account | | $ | 92,082 | | $ | 96,165 |
TOTAL GSF General Services | | | | | | |
Fund Group | | $ | 92,082 | | $ | 96,165 |
State Special Revenue Fund Group
4C6 | 110-616 | | International Registration Plan | | $ | 669,561 | | $ | 706,855 |
4R6 | 110-610 | | Tire Tax Administration | | $ | 65,000 | | $ | 65,000 |
435 | 110-607 | | Local Tax Administration | | $ | 29,517,404 | | $ | 24,189,026 |
| | | | | | 29,527,404 | | | 24,199,026 | 436 | 110-608 | | Motor Vehicle Audit | | $ | 1,687,249 | | $ | 1,600,000 |
437 | 110-606 | | Litter Tax and Natural Resource Tax Administration | | $ | 594,726 | | $ | 625,232 |
438 | 110-609 | | School District Income Tax | | $ | 2,873,446 | | $ | 2,599,999 |
5N6 | 110-618 | | Kilowatt Hour Tax Administration | | $ | 85,000 | | $ | 85,000 | 5N7 | 110-619 | | Municipal Internet Site | | $ | 10,000 | | $ | 10,000 |
639 | 110-614 | | Cigarette Tax Enforcement | | $ | 161,168 | | $ | 168,925 |
642 | 110-613 | | Ohio Political Party Distributions | | $ | 800,000 | | $ | 800,000 |
688 | 110-615 | | Local Excise Tax Administration | | $ | 300,000 | | $ | 300,000 |
TOTAL SSR State Special Revenue | | | | | | |
Fund Group | | $ | 36,763,554 | | $ | 31,150,037 |
| | | 36,773,554 | | | 31,160,037 |
Federal Special Revenue Fund Group
3J6 | 110-601 | | Motor Fuel Compliance | | $ | 33,000 | | $ | 33,000 |
TOTAL FED Federal Special Revenue | | | | | | |
Fund Group | | $ | 33,000 | | $ | 33,000 |
Holding Account Redistribution Fund Group
R10 | 110-611 | | Tax Distributions | | $ | 2,000 | | $ | 2,000 |
R11 | 110-612 | | Miscellaneous Income Tax Receipts | | $ | 5,000 | | $ | 5,000 |
TOTAL 090 Holding Account | | | | | | |
Redistribution Fund Group | | $ | 7,000 | | $ | 7,000 |
TOTAL ALL BUDGET FUND GROUPS | | $ | 1,394,799,651 | | $ | 1,426,142,717 |
| | | 1,394,809,651 | | | 1,426,152,717 |
TRAVEL EXPENSES FOR THE STREAMLINED SALES TAX PROJECT Of the foregoing appropriation item 110-607, Local Tax
Administration, the Tax Commissioner may disburse funds, if
available, for the purposes of paying travel expenses incurred by
members of Ohio's delegation to the Streamlined Sales Tax Project,
as appointed under section 5740.02 of the Revised Code. Any
travel expense reimbursement paid for by the Department of
Taxation must be done in accordance with applicable state laws and
guidelines. LITTER CONTROL TAX ADMINISTRATION FUND Notwithstanding section 5733.12 of the Revised Code, during
the period from
July 1, 2001, to June 30, 2002, the amount of
$594,726, and during the
period from July 1, 2002, to June 30,
2003, the amount of $625,232, received
by the Treasurer of State
under Chapter 5733. of the Revised Code, shall be
credited to the
Litter Control Tax Administration Fund (Fund 437). INTERNATIONAL REGISTRATION PLAN AUDIT The foregoing appropriation item 110-616, International
Registration Plan, shall be used pursuant to section 5703.12 of
the Revised
Code for audits
of persons with vehicles registered
under the International Registration Plan. HOMESTEAD EXEMPTION, PROPERTY TAX ROLLBACK,
AND TANGIBLE TAX
EXEMPTION The foregoing appropriation item 110-901, Property Tax
Allocation -
Taxation, is appropriated to
pay for the state's
costs
incurred due to the Homestead Exemption, the Manufactured
Home Property Tax Rollback, and the Property Tax Rollback. The
Tax Commissioner shall
distribute these funds directly to the
appropriate
local taxing
districts of the state, except for school
districts,
notwithstanding the provisions in sections 321.24 and
323.156 of
the Revised
Code, which provide for payment of the
Homestead
Exemption, the Manufactured Home Property Tax Rollback,
and Property Tax
Rollback by the Tax Commissioner to the
appropriate county treasurer and the
subsequent redistribution of
these funds to the appropriate local taxing
districts by the
county auditor. The foregoing appropriation item 110-906, Tangible Tax
Exemption -
Taxation, is appropriated to
pay for the state's costs
incurred
due to the tangible personal
property tax exemption
required by division
(C)(3) of section
5709.01 of the Revised
Code. The Tax Commissioner shall
distribute to each county
treasurer the total amount certified by
the county
treasurer
pursuant to section 319.311 of the Revised
Code for all local
taxing
districts located in the county except
for school
districts, notwithstanding
the provision in section
319.311 of the
Revised Code which provides for
payment of the
$10,000 tangible
personal property tax exemption by the Tax
Commissioner to the
appropriate county treasurer for all local
taxing
districts
located in the county including school districts.
Pursuant to
division (G) of section 321.24 of the Revised Code,
the county
auditor shall
distribute the amount paid by the Tax
Commissioner
among the appropriate local
taxing districts except
for school
districts. Upon receipt of these amounts, each local taxing district
shall distribute the
amount among the proper funds as if it had
been paid as real or tangible
personal property taxes. Payments
for the costs of administration shall
continue to be paid to the
county treasurer and county auditor as provided for
in sections
319.54, 321.26, and 323.156 of the Revised Code. Any sums, in addition to the amounts specifically
appropriated in
appropriation items 110-901, Property Tax
Allocation - Taxation, for the
Homestead Exemption, the
Manufactured Home Property Tax Rollback, and the
Property Tax
Rollback payments, and 110-906,
Tangible Tax
Exemption
- Taxation,
for the
$10,000 tangible personal property tax
exemption payments,
which
are determined to be necessary for these
purposes,
are
appropriated. TAX REFUNDS The foregoing appropriation item 110-635, Tax Refunds,
shall
be used to pay refunds as provided in section 5703.052 of the
Revised Code. If it is
determined that additional appropriations
are necessary, such amounts are appropriated." SECTION 8. That existing Section 109 of Am. Sub. H.B. 94 of
the 124th General Assembly is hereby repealed.
SECTION 9. Sections 7, 8, and 9 of this act are not subject
to the referendum. Therefore, under Ohio Constitution, Article
II, Section 1d and section 1.471 of the Revised Code, Sections 7,
8, and 9 go into immediate effect when this act becomes law.
SECTION 10. Except as otherwise specifically provided in this
act, the codified and uncodified sections of law amended, enacted,
or repealed in this act are subject to the referendum. Therefore,
under Ohio Constitution, Article II, Section 1c and section 1.471
of the Revised Code, such sections of law take effect on the
ninety-first day after this act is filed with the Secretary of
State. But if a referendum petition is filed against any of these
sections, the section, unless rejected at the referendum, takes
effect at the earliest time permitted by law.
SECTION 11. Section 5739.02 of the Revised Code is presented
in
this act as a composite of the section as amended by both Am.
Sub. H.B. 94 and Sub. H.B. 117 of
the 124th General Assembly.
Section 5739.031 of the Revised Code is
presented in
this act as a
composite of the section as amended by
both Am. Sub. H.B. 740 and
Sub. H.B. 791 of
the 119th General
Assembly. The
General
Assembly, applying the
principle stated in division (B) of
section
1.52 of the Revised
Code that amendments are to be
harmonized if
reasonably capable of
simultaneous operation, finds
that the
composite is the resulting
version of the section in
effect prior
to the effective date of
the section as presented in
this act.
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